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First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 35 An Act to amend the Employment Insurance Act (incarceration) ASSENTED TO 26th JUNE, 2013 BILL C-316 SUMMARY This enactment amends the provisions of the Employment Insurance Act that allow for qualifying periods and benefit periods to be extended as the result of time spent by the claimant in a jail, penitentiary or other similar institution so that they apply only if the claimant is not found guilty of the offence for which he or she was being held or any other offence arising out of the same transaction. 60-61-62 ELIZABETH II —————— CHAPTER 35 An Act to amend the Employment Insurance Act (incarceration) [Assented to 26th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1996, c. 23 EMPLOYMENT INSURANCE ACT 1. Paragraph 8(2)(b) of the Employment Insurance Act is replaced by the following: (b) confined in a jail, penitentiary or other similar institution and was not found guilty of the offence for which the person was being held or any other offence arising out of the same transaction; 2. Paragraph 10(10)(a) of the Act is replaced by the following: (a) confined in a jail, penitentiary or other similar institution and was not found guilty of the offence for which the claimant was being held or any other offence arising out of the same transaction; 3. Paragraph 152.11(11)(a) of the Act is replaced by the following: (a) confined in a jail, penitentiary or other similar institution and were not found guilty of the offence for which they were being held or any other offence arising out of the same transaction; C. 35 Employment Insura TRANSITIONAL PROVISION Transitional 4. Paragraphs 10(10)(a) and 152.11(11)(a) of the Employment Insurance Act, as enacted by sections 2 and 3, respectively, do not apply to the benefit period of a claimant or a selfemployed person, as the case may be, in respect of any week for which the claimant or the self-employed person was confined in a jail, penitentiary or other similar institution before the coming into force of this Act. COMING INTO FORCE Coming into force 5. This Act comes into force on the first Sunday after the day on which it receives royal assent. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61 Elizabeth II, 2011-2012 STATUTES OF CANADA 2013 CHAPTER 21 An Act respecting the safety of drinking water on First Nation lands ASSENTED TO 19th JUNE, 2013 BILL S-8 SUMMARY This enactment addresses health and safety issues on reserve lands and certain other lands by providing for regulations to govern drinking water and waste water treatment in First Nations communities. Regulations could be made on a province-by-province basis to mirror existing provincial regulatory regimes, with adaptations to address the circumstances of First Nations living on those lands. TABLE OF PROVISIONS AN ACT RESPECTING THE SAFETY OF DRINKING WATER ON FIRST NATION LANDS Preamble SHORT TITLE 1. Safe Drinking Water for First Nations Act INTERPRETATION 2. Definitions 3. Aboriginal rights REGULATIONS 4. Recommendation of Minister 5. Included powers 6. Agreements 7. Conflict with First Nation laws 8. Statutory Instruments Act 9. Federal Courts Act 10. Moneys collected provincially OTHER ACTS LIMITS ON LIABILITY, DEFENCES AND IMMUNITIES 11. Acts and omissions 12. Appropriations not subject to claims 13. Her Majesty saved 15. Order in council COMING INTO FORCE SCHEDULE 60-61 ELIZABETH II —————— CHAPTER 21 An Act respecting the safety of drinking water on First Nation lands [Assented to 19th June, 2013] Preamble Whereas it is important for residents of First Nation lands to have access to safe drinking water; Whereas effective regulatory regimes are required to ensure such access; Whereas the Government of Canada is committed to improving the health and safety of residents of First Nation lands; And whereas the Minister of Indian Affairs and Northern Development and the Minister of Health have committed to working with First Nations to develop proposals for regulations to be made under this Act; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Safe Drinking Water for First Nations Act. INTERPRETATION Definitions 2. (1) The following definitions apply in this Act. “drinking water” « eau potable » “drinking water” means water intended for use by humans for drinking, bathing or food preparation. C. 21 “drinking water system” « système d’alimentation en eau potable » “drinking water system” means a system for the collection, storage, treatment or distribution of drinking water, and includes a well. “First Nation” « première nation » “First Nation” means Safe Drinking Wate (a) a band, as defined in subsection 2(1) of the Indian Act, the disposition of whose lands is subject to that Act or the First Nations Land Management Act; (b) any other band, as defined in subsection 2(1) of the Indian Act, specified in regulations made under subsection (2); or “First Nation lands” « terres » “First Nation lands” means (a) lands the disposition of which is subject to the Indian Act or the First Nations Land Management Act; (b) in relation to a band specified in regulations made under subsection (2), the lands described in those regulations; or “Minister” « ministre » “provincial body” « organisme provincial » “provincial official” « fonctionnaire provincial » “Minister” means the Minister of Indian Affairs and Northern Development. “provincial body” means a body established by a provincial Act. “provincial official” means a minister of the Crown in right of a province, a person employed by a province or a person appointed to or employed by a provincial body. “waste water system” « système de traitement des eaux usées » “waste water system” means a system for the collection, treatment or disposal of waste water. Regulations (2) The Governor in Council may make regulations providing, for the purposes of this Act, that a band, as defined in subsection 2(1) of the Indian Act, is a First Nation and that lands described in those regulations are First Nation lands. 2011-2012 Aboriginal rights Salubrité de l’eau potabl 3. For greater certainty, nothing in this Act or the regulations is to be construed so as to abrogate or derogate from any existing Aboriginal or treaty rights of the Aboriginal peoples of Canada under section 35 of the Constitution Act, 1982, except to the extent necessary to ensure the safety of drinking water on First Nation lands. REGULATIONS Recommendation of Minister 4. (1) Subject to subsections (2) and (3), the Governor in Council may, on the recommendation of the Minister, make regulations governing the provision of drinking water on First Nation lands and the disposal of waste water on First Nation lands, including regulations respecting (a) the training and certification of operators of drinking water systems and waste water systems; (b) the protection of sources of drinking water from contamination; (c) the location, design, construction, modification, maintenance, operation and decommissioning of drinking water systems; (d) the distribution of drinking water by truck; (e) the location, design, construction, modification, maintenance, operation and decommissioning of waste water systems; (f) the collection and treatment of waste water; (g) the monitoring, sampling and testing of waste water and the reporting of test results; and (h) the handling, use and disposal of products of waste water treatment. Recommendation of Minister of Health (2) The Governor in Council may, on the recommendation of the Minister of Health, make regulations respecting standards for the quality of drinking water on First Nation lands. C. 21 Recommendation of Minister and Minister of Health (3) The Governor in Council may, on the recommendation of the Minister and the Minister of Health, make regulations respecting Safe Drinking Wate (a) the monitoring, sampling and testing of drinking water on First Nation lands and the reporting of test results; (b) the making of remediation orders if standards established under subsection (2) have not been met; and (c) emergency measures in response to the contamination of drinking water on First Nation lands. Included powers 5. (1) Regulations made under section 4 may (a) specify the classes of drinking water systems and waste water systems to which the regulations apply; (b) confer on any person or body any legislative, administrative, judicial or other power that the Governor in Council considers necessary to effectively regulate drinking water systems and waste water systems; (c) confer on any person or body the power, exercisable in specified circumstances and subject to specified conditions, (i) to make orders to cease any work, comply with any provision of the regulations or remedy the consequences of a failure to comply with the regulations, (ii) to do any work that the person or body considers necessary and to recover the costs of that work, or (iii) to appoint a manager independent of the First Nation to operate a drinking water system or waste water system on its First Nation lands; (d) fix, or prescribe the manner of calculating, the fees to be paid to any person or body for the use of a drinking water system or a waste water system; (e) fix the rate of interest to be charged on amounts owing under the regulations; 2011-2012 Salubrité de l’eau potabl (f) subject to subsection (2), establish offences punishable on summary conviction for contraventions of the regulations and set fines or terms of imprisonment or both for such offences; (g) establish a system of administrative monetary penalties applicable to contraventions of specified provisions of the regulations and set the amounts of those penalties; (h) confer on any person the power to verify compliance with the regulations, including the power to seize and detain things found in the exercise of that power; (i) confer on any person the power to apply for a warrant to conduct a search of a place; (j) confer on any person the power to audit the books, accounts and records of persons or bodies that exercise powers or perform duties under the regulations; (k) require the collection, recording and reporting of information relating to the quality of drinking water or to waste water; (l) prescribe rules respecting the confidentiality or disclosure of any information obtained under the regulations; (m) prescribe rules of procedure for hearings to be held in relation to a drinking water system or waste water system, including rules for the issuance of subpoenas to require the appearance of persons and the production of documents and rules requiring that evidence be given under oath; (n) prescribe the obligations of any person or body that exercises powers or performs duties under the regulations, and specify the penalties that apply in the event of the breach of those obligations; (o) subject to paragraphs 11(1)(a), (2)(a) and (3)(a) and section 12, set limits on the liability of any person or body exercising a power or performing a duty under the regulations, and establish defences and immunities for such a person or body; (p) require permits to be obtained as a condition of engaging in any activity on First Nation lands that could affect the quality of C. 21 Safe Drinking Wate drinking water, or as a condition of engaging in any activity governed by the regulations, specify the terms and conditions of those permits and provide for their issuance, suspension and cancellation; (q) deem a First Nation or any person or body, for the purposes of this Act, to be the owner of a drinking water system or waste water system of a prescribed class, and prescribe classes of drinking water systems and waste water systems for that purpose; and (r) require that an assessment of the environmental effects of drinking water systems or waste water systems be undertaken in circumstances where the Canadian Environmental Assessment Act does not apply, and establish a procedure to be followed in such assessments. Offences under provincial law (2) If a contravention of the regulations that is an offence under paragraph (1)(f) would have been an offence under provincial law had the contravention occurred outside First Nation lands in the province in which it occurred, the fine or term of imprisonment imposed for the contravention by the regulations may not exceed that imposed by provincial law for such a contravention. 2011-2012 Salubrité de l’eau potabl Incorporation by reference (3) Regulations made under section 4 may incorporate by reference laws of a province, as amended from time to time, with any adaptations that the Governor in Council considers necessary. Provincial variations (4) Regulations made under section 4 may vary from province to province and, within any province, may be restricted to the First Nations specified in the regulations or exempt specified First Nations from their application. Limitation (5) Section 4 does not authorize the making of regulations respecting (a) the allocation of water supplies; or (b) the issuance of permits for the use of water for any purpose other than the provision of drinking water. Agreements — Minister 6. (1) The Minister may enter into an agreement for the administration and enforcement of regulations made under subsection 4(1) with any province, corporation or other body. Agreements — Minister of Health (2) The Minister of Health may enter into an agreement for the administration and enforcement of regulations made under subsection 4(2) with any province, corporation or other body. Agreements — both Ministers (3) The Minister may, in consultation with the Minister of Health, enter into an agreement for the administration and enforcement of regulations made under subsection 4(3) with any province, corporation or other body. Conflict with First Nation laws 7. Regulations made under this Act prevail over any laws or by-laws made by a First Nation to the extent of any conflict or inconsistency between them, unless those regulations provide otherwise. OTHER ACTS Statutory Instruments Act 8. The Statutory Instruments Act does not apply to an instrument made by a provincial official or body under the authority of a provincial law incorporated by reference in the regulations. C. 21 Federal Courts Act 9. (1) A provincial official or body that exercises a power or performs a duty under the regulations is not a federal board, commission or other tribunal for the purposes of the Federal Courts Act. Review or appeal in provincial courts (2) Unless otherwise provided by the regulations, if a power or duty conferred or imposed by provincial law is incorporated by reference in the regulations, its exercise or performance pursuant to the regulations is subject to review by or appeal to the courts of the province in the same manner and to the same extent as if the provincial law applied of its own force. Moneys collected provincially 10. Fees, charges, fines or other payments collected by a person or body pursuant to the regulations are not Indian moneys for the purposes of the Indian Act or public money for the purposes of the Financial Administration Act. Safe Drinking Wate LIMITS ON LIABILITY, DEFENCES AND IMMUNITIES Acts and omissions — federal minister or employee 11. (1) In respect of any act or omission that occurs in a given province in the exercise of a power or the performance of a duty under the regulations by a minister of the Crown in right of Canada or an employee in the federal public administration, Her Majesty in right of Canada and the minister or employee are entitled, in addition to any limits on liability, defences and immunities under the Crown Liability and Proceedings Act, to (a) in the case of Her Majesty in right of Canada, the same limits on liability, defences and immunities as those that would apply to Her Majesty in right of the province in the exercise of such a power or the performance of such a duty under the laws of the province; and (b) in the case of the minister or employee, the same limits on liability, defences and immunities as those that would apply to a provincial official exercising such a power or performing such a duty under the laws of the province, unless otherwise provided by the regulations. 2011-2012 Acts and omissions — provincial official or body Salubrité de l’eau potabl (2) In respect of any act or omission that occurs in the exercise of a power or the performance of a duty under the regulations by a provincial official or body, (a) Her Majesty in right of Canada is entitled to the same limits on liability, defences and immunities as those that would apply to Her Majesty in right of the province in the exercise of such a power or the performance of such a duty under the laws of the province; and (b) the official or body is entitled to the same limits on liability, defences and immunities as those that would apply to a provincial official or body exercising such a power or performing such a duty under the laws of the province, unless otherwise provided by the regulations. Acts and omissions — other person or body (3) In respect of any act or omission that occurs in a given province in the exercise of a power or the performance of a duty under the regulations by a person or body other than Her Majesty in right of Canada, a minister of the Crown in right of Canada, an employee in the federal public administration or a provincial official or body, (a) no person has a right to receive any compensation, damages, indemnity or other relief from Her Majesty in right of Canada; and (b) the person or body is entitled to the same limits on liability, defences and immunities as those that would apply to a person or body exercising such a power or performing such a duty under the laws of the province, unless otherwise provided by the regulations. Appropriations not subject to claims 12. No payment may be made under an appropriation authorized by an Act of Parliament in order to satisfy any claim arising out of an act or omission referred to in subsection 11(3). Her Majesty saved 13. No civil proceeding may be brought, no order may be made and no fine or monetary penalty may be imposed against Her Majesty in right of Canada under the regulations. C. 21 Safe Drinking Wate COMING INTO FORCE Order in council 15. The provisions of this Act come into force on a day or days to be fixed by order of the Governor in Council. Published under authority of the Senate of Canada Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 2 An Act to amend the Canada National Parks Act (St. Lawrence Islands National Park of Canada) ASSENTED TO 27th MARCH, 2013 BILL C-370 SUMMARY This enactment changes the name of the St. Lawrence Islands National Park of Canada to “Thousand Islands National Park of Canada”. 60-61-62 ELIZABETH II —————— CHAPTER 2 An Act to amend the Canada National Parks Act (St. Lawrence Islands National Park of Canada) [Assented to 27th March, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 2000, c. 32 1. The title of subpart (1) of Part 5 of Schedule 1 to the Canada National Parks Act is replaced by the following: (1) THOUSAND ISLANDS NATIONAL PARK OF CANADA Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 3 An Act to amend the Corrections and Conditional Release Act (vexatious complainants) ASSENTED TO 27th MARCH, 2013 BILL C-293 SUMMARY This enactment amends the Corrections and Conditional Release Act to allow the Commissioner to prohibit an offender from submitting any further complaint or grievance, except by leave of the Commissioner, when the offender has persistently filed complaints or grievances that are vexatious, frivolous or not made in good faith. 60-61-62 ELIZABETH II —————— CHAPTER 3 An Act to amend the Corrections and Conditional Release Act (vexatious complainants) [Assented to 27th March, 2013] 1992, c. 20 Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. The heading before section 90 of the Corrections and Conditional Release Act is replaced by the following: GRIEVANCE OR COMPLAINT PROCEDURE 2. The Act is amended by adding the following after section 91: Frivolous complaints, etc. Review of prohibition Regulations 91.1 (1) If the Commissioner is satisfied that an offender has persistently submitted complaints or grievances that are frivolous, vexatious or not made in good faith, the Commissioner may, in accordance with the prescribed procedures, prohibit an offender from submitting any further complaint or grievance except by leave of the Commissioner. (2) The Commissioner shall review each prohibition under subsection (1) annually and shall give the offender written reasons for his or her decision to maintain or lift it. 91.2 The Governor in Council may make regulations respecting the complaints and grievances regime with respect to offenders who are subject to a prohibition under subsection 91.1(1). Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 20 An Act respecting family homes situated on First Nation reserves and matrimonial interests or rights in or to structures and lands situated on those reserves ASSENTED TO 19th JUNE, 2013 BILL S-2 SUMMARY This enactment provides for the adoption of First Nation laws and the establishment of provisional rules and procedures that apply during a conjugal relationship, when that relationship breaks down or on the death of a spouse or common-law partner, respecting the use, occupation and possession of family homes on First Nation reserves and the division of the value of any interests or rights held by spouses or common-law partners in or to structures and lands on those reserves. TABLE OF PROVISIONS AN ACT RESPECTING FAMILY HOMES SITUATED ON FIRST NATION RESERVES AND MATRIMONIAL INTERESTS OR RIGHTS IN OR TO STRUCTURES AND LANDS SITUATED ON THOSE RESERVES Preamble SHORT TITLE 1. Family Homes on Reserves and Matrimonial Interests or Rights Act 2. Definitions INTERPRETATION HER MAJESTY 3. Binding on Her Majesty PURPOSE AND APPLICATION 4. Purpose 5. Title to First Nation land 6. Spouses or common-law partners ENACTMENT OF FIRST NATION LAWS POWER OF FIRST NATIONS 7. Power to enact First Nation laws COMMUNITY APPROVAL 8. Submission to members 9. Approval by members 10. Approved laws COMING INTO FORCE 11. Force of law and judicial notice PROVISIONAL FEDERAL RULES APPLICATION 12. First Nations with reserve lands i FAMILY HOME Occupation 13. During conjugal relationship 14. After death 15. Consent of spouse or common-law partner 16. Order of designated judge 17. Order sent to court for review 18. Application to vary or revoke order 19. Confidentiality Emergency Protection Order Exclusive Occupation Order 20. Court order 21. Order after death Other Provisions 22. Family violence 23. Interest or right not affected 24. Notice 25. Contiguous property 26. Leases 27. Offence DIVISION OF THE VALUE OF MATRIMONIAL INTERESTS OR RIGHTS Breakdown of a Conjugal Relationship 28. Division of value 29. Variation of amount 30. Amount payable 31. Order to transfer interests or rights 32. Improvident depletion 33. Enforcement of agreements Death of a Spouse or Common-Law Partner 34. Entitlement of survivor 35. Variation of amount 36. Determination by court 37. Survivor’s choice 38. Distribution of estate 39. Improvident depletion ii 40. Enforcement of agreements NOTICE TO COUNCIL AND VIEWS OF COUNCIL 41. Notice of application 42. Notice of order JURISDICTION OF COURTS 43. Definition of “application” 44. Proceedings on death 45. Possibility of joinder 46. Right of appeal — divorce proceeding RULES OF PRACTICE AND PROCEDURE 47. Definitions 48. Determination by court — interest or right 49. Proceedings on death 50. Notice to Minister or council 51. Provincial laws of evidence 52. Enforcement of orders OTHER PROVISIONS REGULATIONS 53. Governor in Council TRANSITIONAL PROVISIONS 54. Commencement of application 55. Subsection 12(2) COMING INTO FORCE 56. Order in council 60-61-62 ELIZABETH II —————— CHAPTER 20 An Act respecting family homes situated on First Nation reserves and matrimonial interests or rights in or to structures and lands situated on those reserves [Assented to 19th June, 2013] Preamble Whereas it is necessary to address certain family law matters on First Nation reserves since provincial and territorial laws that address those matters are not applicable there and since the Indian Act does not address those matters; Whereas measures are required to provide spouses or common-law partners with rights and remedies during a conjugal relationship, when that relationship breaks down or on the death of a spouse or common-law partner in respect of the use, occupation and possession of family homes on reserves, including exclusive occupation of those homes in cases of family violence, and the division of the value of any interests or rights that they hold in or to structures and lands on those reserves; Whereas it is important that, when spouses or common-law partners exercise those rights and seek those remedies, the decision-maker take into account the best interests of the children, including the interest of any child who is a First Nation member to maintain a connection with that First Nation, and be informed by the First Nation with respect to the cultural, social and legal context in the circumstances; C. 20 Family Homes on Reserves and Whereas the Government of Canada has recognized the inherent right of self-government as an aboriginal right and is of the view that implementation of that right is best achieved through negotiations; Whereas this Act is not intended to define the nature and scope of any right of self-government or to prejudge the outcome of any selfgovernment negotiation; And whereas the Parliament of Canada wishes to advance the exercise, in a manner consistent with the Constitution Act, 1982, of First Nations law-making power over family homes on reserves and matrimonial interests or rights in or to structures and lands on reserves; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Family Homes on Reserves and Matrimonial Interests or Rights Act. INTERPRETATION Definitions “council” « conseil » “court” « tribunal » “designated judge” « juge désigné » 2. (1) The following definitions apply in this Act. “council”, in relation to a First Nation, has the same meaning as the expression “council of the band” in subsection 2(1) of the Indian Act. “court”, unless otherwise indicated, means, in respect of a province, the court referred to in any of paragraphs (a) to (e) of the definition “court” in subsection 2(1) of the Divorce Act. “designated judge”, in respect of a province, means any of the following persons who are authorized by the lieutenant governor in council of the province to act as a designated judge for the purposes of this Act: 2011-2012-2013 Foyers familiaux situés dans les réserve (a) a justice of the peace appointed by the lieutenant governor in council of the province; (b) a judge of the court in the province; or (c) a judge of a court established under the laws of the province. “family home” « foyer familial » “family home” means a structure — that need not be affixed but that must be situated on reserve land — where the spouses or commonlaw partners habitually reside or, if they have ceased to cohabit or one of them has died, where they habitually resided on the day on which they ceased to cohabit or the death occurred. If the structure is normally used for a purpose in addition to a residential purpose, this definition includes only the portion of the structure that may reasonably be regarded as necessary for the residential purpose. “First Nation” « première nation » “First Nation” means a band as defined in subsection 2(1) of the Indian Act. “First Nation member” « membre de la première nation » “First Nation member” means a person whose name appears on the band list of a First Nation or who is entitled to have their name appear on that list. “interest or right” « droit ou intérêt » “interest or right” means (a) the following interests or rights referred to in the Indian Act: (i) a right to possession, with or without a Certificate of Possession or a Certificate of Occupation, allotted in accordance with section 20 of that Act, (ii) a permit referred to in subsection 28(2) of that Act, and (iii) a lease under section 53 or 58 of that Act; (b) an interest or right in or to reserve land that is subject to any land code or First Nation law as defined in subsection 2(1) of the First Nations Land Management Act, to any First Nation law enacted under a self-government agreement to which Her Majesty in right of Canada is a party, or to any land governance C. 20 Family Homes on Reserves and code adopted, or any Kanesatake Mohawk law enacted, under the Kanesatake Interim Land Base Governance Act; and (c) an interest or right in or to a structure — that need not be affixed but that must be situated on reserve land that is not the object of an interest or right referred to in paragraph (a) — which interest or right is recognized by the First Nation on whose reserve the structure is situated or by a court order made under section 48. “matrimonial interests or rights” « droits ou intérêts matrimoniaux » “matrimonial interests or rights” means interests or rights, other than interests or rights in or to the family home, held by at least one of the spouses or common-law partners (a) that were acquired during the conjugal relationship; (b) that were acquired before the conjugal relationship but in specific contemplation of the relationship; or (c) that were acquired before the conjugal relationship but not in specific contemplation of the relationship and that appreciated during the relationship. It excludes interests or rights that were received from a person as a gift or legacy or on devise or descent, and interests or rights that can be traced to those interests or rights. “Minister” « ministre » “Minister” means the Minister of Indian Affairs and Northern Development. “peace officer” « agent de la paix » “peace officer” means a person referred to in paragraph (c) of the definition “peace officer” in section 2 of the Criminal Code. “spouse” « époux » “spouse” includes either of two persons who have entered in good faith into a marriage that is voidable or void. Words and expressions (2) Unless the context otherwise requires, words and expressions used in this Act have the same meaning as in the Indian Act. Agreement between spouses or common-law partners (3) For greater certainty, for the purposes of this Act, an agreement between spouses or common-law partners includes an agreement reached through the use of traditional dispute resolution. 2011-2012-2013 Foyers familiaux situés dans les réserve Former spouse or common-law partner (4) For the purposes of the definition “matrimonial interests or rights” in subsection (1), subsection (3), section 6, subsections 15(2), (4) and (5) and sections 16, 20, 26, 28 to 33, 43, 45, 48, 49 and 54, a spouse or common-law partner includes a former spouse or common-law partner. Term not restrictive (5) The use of the term “application” to describe a proceeding in a court under this Act must not be construed as limiting the name under which and the form and manner in which that proceeding may be taken in that court, and the name, manner and form of the proceeding in that court are those that are provided for by the rules regulating the practice and procedure in that court. Kanesatake (6) For the purposes of this Act, a reference to a reserve is also a reference to the Kanesatake Mohawk interim land base as defined in subsection 2(1) of the Kanesatake Interim Land Base Governance Act. HER MAJESTY Binding on Her Majesty 3. This Act is binding on Her Majesty in right of Canada or a province. PURPOSE AND APPLICATION Purpose Title to First Nation land 4. The purpose of this Act is to provide for the enactment of First Nation laws and the establishment of provisional rules and procedures that apply during a conjugal relationship, when that relationship breaks down or on the death of a spouse or common-law partner, respecting the use, occupation and possession of family homes on First Nation reserves and the division of the value of any interests or rights held by spouses or common-law partners in or to structures and lands on those reserves. 5. For greater certainty, (a) title to reserve lands is not affected by this Act; (b) reserve lands continue to be set apart for the use and benefit of the First Nation for which they were set apart; and C. 20 Family Homes on Reserves and (c) reserve lands continue to be lands reserved for the Indians within the meaning of Class 24 of section 91 of the Constitution Act, 1867. Spouses or common-law partners 6. This Act applies to spouses or commonlaw partners only if at least one of them is a First Nation member or an Indian. ENACTMENT OF FIRST NATION LAWS POWER OF FIRST NATIONS Power to enact First Nation laws 7. (1) A First Nation has the power to enact First Nation laws that apply during a conjugal relationship, when that relationship breaks down or on the death of a spouse or commonlaw partner, respecting the use, occupation and possession of family homes on its reserves and the division of the value of any interests or rights held by spouses or common-law partners in or to structures and lands on its reserves. Contents (2) The laws must include procedures for amending and repealing them and may include (a) provisions for administering them; and (b) despite subsection 89(1) of the Indian Act, provisions for enforcing, on a reserve of the First Nation, an order of a court that includes one or more provisions made under the laws or a decision made or an agreement reached under the laws. Notice to provincial Attorney General (3) When a First Nation intends to enact laws, the council must so notify the Attorney General of any province in which a reserve of the First Nation is situated. Non-application of Statutory Instruments Act (4) The Statutory Instruments Act does not apply in respect of the laws. COMMUNITY APPROVAL Submission to members 8. (1) If a First Nation intends to enact First Nation laws under section 7, the council of the First Nation must submit the proposed First Nation laws to the First Nation members for their approval. 2011-2012-2013 Foyers familiaux situés dans les réserve Eligibility to vote (2) Every person who is 18 years of age or over and a member of the First Nation, whether or not resident on a reserve of the First Nation, is eligible to vote in the community approval process. Information to be provided (3) The council must, before proceeding to obtain community approval, take reasonable measures that are in accordance with the First Nation’s practices to locate voters and inform them of their right to vote, the means of exercising that right and the content of the proposed laws. Publication of notice (4) The council must publish a notice of the date, time and place of a vote. Approval by members 9. (1) The proposed First Nation laws that have been submitted for community approval are approved if a majority of those who participated in the vote voted to approve them. Minimum participation (2) Despite subsection (1), the proposed laws are not approved unless at least 25 per cent of the eligible voters participated in the vote. Increased percentage (3) A council may, by resolution, increase the percentage of eligible voters required under subsection (2). Approved laws 10. When a First Nation approves the proposed First Nation laws, its council must, without delay after the vote, inform the Minister in writing of the result of the vote and send a copy of the approved laws to the Minister, the organization designated by the Minister, if any, and the Attorney General of any province in which a reserve of the First Nation is situated. COMING INTO FORCE Force of law and judicial notice 11. (1) The First Nation laws come into force and have the force of law on the day on which they are approved or on any later day that may be specified in or under them and judicial notice must from then on be taken of the laws in any proceedings. Evidence of laws (2) In the absence of evidence to the contrary, a copy of the First Nation laws appearing to be certified as a true copy by an officer of the First Nation is proof of the original without proof of the officer’s signature or official character. C. 20 Access to First Nation laws (3) A copy of the First Nation laws, as amended from time to time, must be maintained by the council for public inspection at locations designated by the council. Notice of amendments (4) If a First Nation amends its laws, the council must, without delay, send a copy of the amended laws to the Minister, the organization designated by the Minister, if any, and the Attorney General of any province in which a reserve of the First Nation is situated. Notice on repeal (5) If a First Nation repeals its laws, the council must, without delay and in writing, notify the Minister, the organization designated by the Minister, if any, and the Attorney General of any province in which a reserve of the First Nation is situated. List (6) The Minister must maintain a list of First Nations whose laws are in force and must publish in any manner that the Minister considers appropriate the list and any amendments to the list. Family Homes on Reserves and PROVISIONAL FEDERAL RULES APPLICATION First Nations with reserve lands 12. (1) Sections 13 to 52 only apply to a First Nation that has reserve lands and that is not referred to in subsection (2) or (3) if the First Nation laws that it enacts under section 7 are not in force. First Nations Land Management Act (2) Sections 13 to 52 only apply to a First Nation, as defined in subsection 2(1) of the First Nations Land Management Act, if (a) on the day on which this subsection comes into force, the land code that the First Nation adopts under section 6 of that Act is not in force; and (b) the First Nation laws that it enacts under section 7 of this Act or the rules and procedures that it establishes under section 17 of that Act are not in force. 2011-2012-2013 Self-governing First Nations that retain reserve land Foyers familiaux situés dans les réserve (3) Sections 13 to 52 only apply to a First Nation that has the power to manage its reserve land under a self-government agreement into which the First Nation has entered and to which Her Majesty in right of Canada is a party if (a) on the recommendation of the parties to the agreement, the Minister makes a declaration, by order, that those sections apply to the First Nation; and (b) the First Nation laws referred to in section 7 that it enacts under that section or under the self-government agreement are not in force. Declaration (4) In the declaration referred to in paragraph (3)(a), the Minister must specify that sections 13 to 52 apply to the First Nation until the First Nation laws referred to in section 7 that it enacts under that section or under the self-government agreement come into force. List (5) The Minister must maintain a list of First Nations in respect of which the Minister has made a declaration and must publish in any manner that the Minister considers appropriate the list and any amendments to the list. Notice on coming into force (6) If a First Nation in respect of which the Minister has made a declaration enacts the First Nation laws referred to in section 7 under that section or under the self-government agreement, and those laws come into force, the First Nation must notify the Minister in writing without delay. FAMILY HOME Occupation During conjugal relationship 13. Each spouse or common-law partner may occupy the family home during the conjugal relationship, whether or not that person is a First Nation member or an Indian. After death 14. When a spouse or common-law partner dies, a survivor who does not hold an interest or right in or to the family home may occupy that home for a period of 180 days after the day on which the death occurs, whether or not the survivor is a First Nation member or an Indian. C. 20 Consent of spouse or common-law partner 15. (1) Subject to the Indian Act, a spouse or common-law partner who holds an interest or right in or to the family home must not dispose of or encumber that interest or right during the conjugal relationship without the free and informed consent in writing of the other spouse or common-law partner, whether or not that person is a First Nation member or an Indian. Setting aside (2) If a spouse or common-law partner disposes of or encumbers their interest or right in or to the family home without the required consent of the other spouse or common-law partner, a court may, on application by the other spouse or common-law partner, by order, set aside the transaction and impose conditions on any future disposition or encumbrance of that interest or right by the spouse or common-law partner to whom the interest or right reverts. Exception (3) However, the disposition or encumbrance may not be set aside if the other contracting party acquired it for value and acted in good faith. Damages (4) A spouse or common-law partner who has not given consent to a transaction for which it was required may, without prejudice to any other right, claim damages from the other spouse or common-law partner. Proof of consent (5) The spouse or common-law partner who disposed of or encumbered the interest or right in or to the family home has the burden of proving that the other spouse or common-law partner consented to the disposition or encumbrance. Authorization (6) Subject to the Indian Act, a court may, on application by the spouse or common-law partner who holds an interest or right in or to the family home, by order, authorize that person, subject to any conditions that the court considers appropriate, to dispose of or encumber that interest or right without the required consent of the other spouse or common-law partner if the court is satisfied that the other spouse or common-law partner cannot be found, is not capable of consenting or is unreasonably withholding consent. Family Homes on Reserves and 2011-2012-2013 Foyers familiaux situés dans les réserve Emergency Protection Order Order of designated judge 16. (1) On ex parte application by a spouse or common-law partner, a designated judge of the province in which the family home is situated may make an order for a period of up to 90 days that contains one or more of the provisions referred to in subsection (5) and that is subject to any conditions that the judge specifies, if the judge is satisfied that (a) family violence has occurred; and (b) the order should be made without delay, because of the seriousness or urgency of the situation, to ensure the immediate protection of the person who is at risk of harm or property that is at risk of damage. Applicant (2) The spouse or common-law partner may make the application even if that person has been forced to vacate the family home as a result of family violence. Acting on behalf of applicant (3) A peace officer or other person may also make the application on behalf of the spouse or common-law partner with that person’s consent, or if that person does not consent, with leave of the designated judge granted in accordance with the regulations. Considerations (4) In making the order, the designated judge must consider, among other things, (a) the history and nature of the family violence; (b) the existence of immediate danger to the person who is at risk of harm or property that is at risk of damage; (c) the best interests of any child in the charge of either spouse or common-law partner, including the interest of any child who is a First Nation member to maintain a connection with that First Nation; (d) the interests of any elderly person or person with a disability who habitually resides in the family home and for whom either spouse or common-law partner is the caregiver; C. 20 Family Homes on Reserves and (e) the fact that a person, other than the spouses or common-law partners, holds an interest or right in or to the family home; (f) the period during which the applicant has habitually resided on the reserve; and (g) the existence of exceptional circumstances that necessitate the removal of a person other than the applicant’s spouse or common-law partner from the family home in order to give effect to the granting to the applicant of exclusive occupation of that home, including the fact that the person has committed acts or omissions referred to in subsection (9) against the applicant, any child in the charge of either spouse or common-law partner, or any other person who habitually resides in the family home. Content of order (5) The order may contain (a) a provision granting the applicant exclusive occupation of the family home and reasonable access to that home; (b) a provision requiring the applicant’s spouse or common-law partner and any specified person who habitually resides in the family home — whether or not they are First Nation members or Indians — to vacate the family home, immediately or within a specified period, and prohibiting them from re-entering the home; (c) a provision directing a peace officer, immediately or within a specified period, to remove the applicant’s spouse or commonlaw partner and any specified person who habitually resides in the family home — whether or not they are First Nation members or Indians — from the family home; (d) a provision prohibiting any person who is required to vacate the family home under a provision referred to in paragraph (b) from attending near the family home; (e) a provision directing a peace officer, within a specified period, to accompany the applicant’s spouse or common-law partner or any specified person to the family home or other location in order to supervise the removal of personal belongings; and 2011-2012-2013 Foyers familiaux situés dans les réserve (f) any other provision that the designated judge considers necessary for the immediate protection of the person who is at risk of harm or property that is at risk of damage. Notice of order (6) Any person against whom the order is made and any person specified in the order are bound by the order on receiving notice of it. Service by peace officer (7) A peace officer must serve a copy of the order on the persons referred to in subsection (6) either directly or, if authorized by the court in the province in which the designated judge has jurisdiction, by substituted service in the manner, under the circumstances and on the conditions prescribed by regulation. The peace officer must inform the applicant as soon as each service is effected. No personal liability (8) An action or other proceeding must not be instituted against a peace officer for any act or omission done in good faith in the execution or intended execution of the peace officer’s duties under this section. Definition of “family violence” (9) For the purposes of this section, “family violence” means any of the following acts or omissions committed by a spouse or commonlaw partner against the other spouse or common-law partner, any child in the charge of either spouse or common-law partner, or any other person who habitually resides in the family home: (a) an intentional application of force without lawful authority or consent, excluding any act committed in self-defence; (b) an intentional or reckless act or omission that causes bodily harm or damage to property; (c) an intentional, reckless or threatened act or omission that causes a reasonable fear of bodily harm or damage to property; (d) sexual assault, sexual abuse or the threat of either; (e) forcible confinement without lawful authority; or (f) criminal harassment. C. 20 Order sent to court for review 17. (1) Immediately after making an order under section 16, a designated judge referred to in paragraph (a) or (c) of the definition “designated judge” in subsection 2(1) must forward a copy of the order and all supporting materials to the court in the province in which the designated judge has jurisdiction. Review by court (2) The court must review the order within three working days after the day on which it is received or, if a judge is not available within that period, as soon as one becomes available. Decision (3) The court, on reviewing the order and the materials, must, by order, Family Homes on Reserves and (a) confirm the order if the court is satisfied that there was sufficient evidence before the designated judge to support the making of the order; or (b) direct a rehearing of the matter by the court if the court is not satisfied that the evidence before the designated judge was sufficient to support the making of all or part of the order. Notice (4) The court must give notice to the parties and any person specified in the order made by the designated judge of its decision and of any consequent procedures. Confirmed order (5) An order that is confirmed is deemed to be an order of the court. Rehearing — order continues (6) If the court directs that a matter be reheard, the order continues in effect and is not stayed unless the court orders otherwise. Evidence at rehearing (7) The materials referred to in subsection (1) must be considered as evidence at the rehearing, in addition to any evidence presented at the rehearing, including evidence on the collective interests of the First Nation members, on whose reserve the family home is situated, in their reserve lands. 2011-2012-2013 Foyers familiaux situés dans les réserve Order on rehearing (8) On a rehearing, the court may, by order, confirm, vary or revoke the order made under section 16, and may extend the duration of the order beyond the period of 90 days referred to in subsection 16(1). Section 18 application (9) If an application is made under section 18 and a rehearing has been ordered but has not begun, that application must be heard at the rehearing. Application to vary or revoke order 18. (1) Any person in whose favour or against whom an order is made under section 16 or 17 or any person specified in the order may apply to the court in the province in which the designated judge has jurisdiction to have the order varied or revoked (a) within 21 days after the day on which notice of the order made under section 16 is received, or within any further time that the court allows; and (b) at any time if there has been a material change in circumstances. Confirm, vary or revoke order (2) The court may, by order, confirm, vary or revoke the order, and may extend the duration of the order beyond the period of 90 days referred to in subsection 16(1). Evidence at hearing (3) The supporting materials for the order made by the designated judge must be considered as evidence at the hearing, in addition to any evidence presented at the hearing, including evidence on the collective interests of the First Nation members, on whose reserve the family home is situated, in their reserve lands. Confidentiality 19. (1) Subject to subsection (2), on application by the parties or on its own motion, the court in the province in which the designated judge has jurisdiction may make an order that contains one or more of the following provisions and that is subject to any conditions that the court specifies: (a) a provision excluding members of the public, other than the parties, from all or part of a rehearing referred to in section 17 or a hearing referred to in section 18; C. 20 Family Homes on Reserves and (b) a provision prohibiting the publication or broadcasting of any information from the rehearing or hearing, including the name of a party, witness or child in the charge of either party or any information likely to identify any of those persons; and (c) a provision prohibiting disclosure to the public of any information in a court document or record related to a proceeding under section 17 or 18. Conditions (2) The court may only make the order if it is satisfied that (a) the order is necessary for the safety of a party or witness or the safety or physical or emotional well-being of a child; or (b) protecting a party, witness or child from an undue hardship or adverse effect that could be caused by making the information public outweighs the public’s right to the information. Exclusive Occupation Order Court order 20. (1) A court may, on application by a spouse or common-law partner whether or not that person is a First Nation member or an Indian, order that the applicant be granted exclusive occupation of the family home and reasonable access to that home, subject to any conditions and for the period that the court specifies. Interim order (2) The court may make, on application by either spouse or common-law partner, an interim order to the same effect, pending the determination of the application under subsection (1). Considerations (3) In making an order under this section, the court must consider, among other things, (a) the best interests of any children who habitually reside in the family home, including the interest of any child who is a First Nation member to maintain a connection with that First Nation; 2011-2012-2013 Foyers familiaux situés dans les réserve (b) the terms of any agreement between the spouses or common-law partners; (c) the collective interests of First Nation members in their reserve lands and the representations made by the council of the First Nation on whose reserve the family home is situated with respect to the cultural, social and legal context that pertains to the application; (d) the period during which the applicant has habitually resided on the reserve; (e) the financial situation and the medical condition of the spouses or common-law partners; (f) the availability of other suitable accommodation that is situated on the reserve; (g) any existing order made on a matter related to the consequences of the breakdown of the conjugal relationship; (h) any family violence; (i) any acts or omissions by one of the spouses or common-law partners that reasonably constitute psychological abuse against the other spouse or common-law partner, any child in the charge of either spouse or common-law partner, or any other family member who habitually resides in the family home; (j) the existence of exceptional circumstances that necessitate the removal of a person other than the applicant’s spouse or common-law partner from the family home in order to give effect to the granting to the applicant of exclusive occupation of that home, including the fact that the person has committed acts or omissions that constitute family violence, or reasonably constitute psychological abuse, against the applicant, any child in the charge of either spouse or common-law partner, or any other family member who habitually resides in the family home; C. 20 Family Homes on Reserves and (k) the interests of any elderly person or person with a disability who habitually resides in the family home and for whom either spouse or common-law partner is the caregiver; (l) the fact that a person, other than the spouses or common-law partners, holds an interest or right in or to the family home; and (m) the views of any person who received a copy of the application, presented to the court in any form that the court allows. Content of order (4) An order made under this section may contain provisions such as (a) a provision requiring the applicant’s spouse or common-law partner and any specified person — whether or not they are First Nation members or Indians — to vacate the family home, immediately or within a specified period, and prohibiting them from re-entering the home; (b) a provision requiring the applicant’s spouse or common-law partner to preserve the condition of the family home until that person vacates it; (c) a provision directing the applicant to make payments to the other spouse or common-law partner toward the cost of other accommodation; and (d) a provision requiring either spouse or common-law partner to pay for all or part of the repair and maintenance of the family home and of other liabilities arising in respect of the family home, or to make payments to the other spouse or common-law partner for those purposes. Emergency protection order revoked (5) An existing order made under any of sections 16 to 18 in favour of or against one of the spouses or common-law partners is revoked when the court makes an order under this section, except to the extent specified in that order. Application to vary or revoke order (6) Any person in whose favour or against whom an order is made under subsection (1), any person specified in the order, or the holder of an interest or right in or to the family home may apply to the court to have the order varied 2011-2012-2013 Foyers familiaux situés dans les réserve or revoked if there has been a material change in circumstances. The court may, by order, confirm, vary or revoke the order. Notice to affected persons (7) An applicant for an order under this section must, without delay, send a copy of the application to any person who is of the age of majority or over, whom the applicant is seeking to have the court order to vacate the family home, to any person who holds an interest or right in or to the family home and to any other person specified in the rules regulating the practice and procedure in the court. Order after death 21. (1) A court may, on application by a survivor whether or not that person is a First Nation member or an Indian, order that the survivor be granted exclusive occupation of the family home and reasonable access to that home, subject to any conditions and for the period that the court specifies. Interim order (2) The court may make, on application by the survivor, an interim order to the same effect, pending the determination of the application under subsection (1). Considerations (3) In making an order under this section, the court must consider, among other things, (a) the best interests of any children who habitually reside in the family home, including the interest of any child who is a First Nation member to maintain a connection with that First Nation; (b) the terms of the will; (c) the terms of any agreement between the spouses or common-law partners; (d) the collective interests of First Nation members in their reserve lands and the representations made by the council of the First Nation on whose reserve the family home is situated with respect to the cultural, social and legal context that pertains to the application; (e) the medical condition of the survivor; (f) the period during which the survivor has habitually resided on the reserve; C. 20 Family Homes on Reserves and (g) the fact that the family home is the only property of significant value in the estate; (h) the interests of any person who holds or will hold an interest or right in or to the family home; (i) the interests of any elderly person or person with a disability who habitually resides in the family home and for whom the survivor is the caregiver; (j) the existence of exceptional circumstances that necessitate the removal of a person from the family home in order to give effect to the granting to the survivor of exclusive occupation of that home, including the fact that the person has committed acts or omissions that constitute family violence, or reasonably constitute psychological abuse, against the survivor, any child in the charge of the survivor, or any other family member who habitually resides in the family home; and (k) the views of any person who received a copy of the application, presented to the court in any form that the court allows. Content of order (4) An order made under this section may contain provisions such as (a) a provision requiring the survivor to preserve the condition of the family home; (b) a provision requiring any specified person, whether or not that person holds an interest or right in or to the family home, to vacate it immediately or within a specified period, and prohibiting them from re-entering the home; and (c) a provision requiring the executor of the will, the administrator of the estate or the holder of an interest or right in or to the family home to pay for all or part of the repair and maintenance of the family home and of other liabilities arising in respect of it. Notice of order (5) The survivor must, without delay, give notice of an order made under this section to those who received a copy of the application. However, a peace officer must serve a copy of the order on those persons if the court so directs. 2011-2012-2013 Foyers familiaux situés dans les réserve Application to vary or revoke order (6) The survivor, the executor of the will or the administrator of the estate, any person specified in an order made under subsection (1) or the holder of an interest or right in or to the family home may apply to the court to have that order varied or revoked if there has been a material change in circumstances. The court may, by order, confirm, vary or revoke the order. Notice to affected persons (7) An applicant for an order under this section must, without delay, send a copy of the application to the executor of the will or the administrator of the estate, if the applicant knows who those persons are, to the Minister, to any person who is of the age of majority or over, whom the applicant is seeking to have the court order to vacate the family home, to any person who holds an interest or right in or to the family home and to any other person specified in the rules regulating the practice and procedure in the court. Other Provisions Family violence 22. For greater certainty, a designated judge or a court may find that family violence has occurred for the purposes of this Act whether or not, in respect of the act or omission in question, a charge has been laid, dismissed or withdrawn or a conviction has been or could be obtained. Interest or right not affected 23. For greater certainty, an order made under any of sections 16 to 18, 20 or 21 does not change who holds an interest or right in or to the family home nor does it prevent an executor of a will or an administrator of an estate from transferring such an interest or right to a named beneficiary under the will or to a beneficiary on intestacy, or a court from ordering the transfer of such an interest or right under section 31 or 36. Notice 24. The person in whose favour an order is made under section 17, 18 or 20 must, without delay, give notice of the order to any person against whom the order is made and any person C. 20 Family Homes on Reserves and specified in the order. However, a peace officer must serve a copy of the order on those persons if the court so directs. Contiguous property 25. For the purposes of sections 16, 20 and 21, if the reserve land on which the family home is situated is the object of an interest or right referred to in subparagraph (a)(i) of the definition “interest or right” in subsection 2(1), exclusive occupation of the family home includes exclusive occupation of the portion of that land that is contiguous to the family home and that is strictly necessary for the use and enjoyment of the family home. Leases 26. When an order made under any of sections 16 to 18, 20 or 21 grants exclusive occupation of the family home to a spouse, common-law partner or survivor who is not a lessee under the lease for the family home, the spouse, common-law partner or survivor is bound by the lease during the period of the order. Offence 27. Any person who contravenes an order made under any of sections 16 to 19, a provision referred to in paragraph 20(4)(a) contained in an order made under section 20 or a provision referred to in paragraph 21(4)(b) contained in an order made under section 21 is guilty of an offence punishable on summary conviction and liable (a) in the case of a first offence, to a fine not exceeding $2,000 or to imprisonment for a term not exceeding three months, or to both; or (b) in the case of a subsequent offence, to a fine not exceeding $5,000 or to imprisonment for a term not exceeding one year, or to both. DIVISION OF THE VALUE OF MATRIMONIAL INTERESTS OR RIGHTS Breakdown of a Conjugal Relationship Division of value 28. (1) When a conjugal relationship breaks down, each spouse or common-law partner is entitled, on application made under section 30, to an amount equal to one half of the value, on the valuation date, of the interest or right that is 2011-2012-2013 Foyers familiaux situés dans les réserve held by at least one of them in or to the family home and to the amounts referred to in subsections (2) and (3). First Nation members (2) A spouse or common-law partner who is a member of the First Nation on whose reserve are situated any structures and lands that are the object of interests or rights that are held by the other spouse or common-law partner is also entitled to an amount equal to the total of (a) one half of the value, on the valuation date, of matrimonial interests or rights referred to in paragraphs (a) and (b) of the definition “matrimonial interests or rights” in subsection 2(1) that are held by the other spouse or common-law partner in or to structures and lands situated on a reserve of that First Nation, (b) the greater of (i) one half of the appreciation in value, between the day on which the conjugal relationship began and the valuation date inclusive, of matrimonial interests or rights referred to in paragraph (c) of that definition that are held by the other spouse or common-law partner in or to structures and lands situated on a reserve of that First Nation, and (ii) the difference between the payments that the spouse or common-law partner made towards improvements made, between the day on which the conjugal relationship began and the valuation date inclusive, to structures and lands situated on a reserve of that First Nation that are the object of matrimonial interests or rights referred to in that paragraph (c) that are held by the other spouse or common-law partner, and the amount of debts or other liabilities outstanding on the valuation date that were assumed to make the payments, and (c) the difference between the payments that the spouse or common-law partner made towards improvements made, between the day on which the conjugal relationship began and the valuation date inclusive, to structures and lands situated on a reserve of that First C. 20 Family Homes on Reserves and Nation that are the object of interests or rights that are held by the other spouse or commonlaw partner that would have been matrimonial interests or rights referred to in that paragraph (c) if they had appreciated during the conjugal relationship, and the amount of debts or other liabilities outstanding on the valuation date that were assumed to make the payments. Non-members (3) A spouse or common-law partner who is not a member of the First Nation on whose reserve are situated any structures and lands that are the object of interests or rights that are held by the other spouse or common-law partner is also entitled to an amount equal to the total of (a) one half of the value, on the valuation date, of matrimonial interests or rights referred to in paragraphs (a) and (b) of the definition “matrimonial interests or rights” in subsection 2(1) that are held by the other spouse or common-law partner in or to structures situated on a reserve of that First Nation, (b) the greater of (i) one half of the appreciation in value, between the day on which the conjugal relationship began and the valuation date inclusive, of matrimonial interests or rights referred to in paragraph (c) of that definition that are held by the other spouse or common-law partner in or to structures situated on a reserve of that First Nation, and (ii) the difference between the payments that the spouse or common-law partner made towards improvements made, between the day on which the conjugal relationship began and the valuation date inclusive, to structures situated on a reserve of that First Nation that are the object of matrimonial interests or rights referred to in that paragraph (c) that are held by the other spouse or common-law partner, and the amount of debts or other liabilities outstanding on the valuation date that were assumed to make the payments, and 2011-2012-2013 Foyers familiaux situés dans les réserve (c) the difference between the payments that the spouse or common-law partner made towards improvements made, between the day on which the conjugal relationship began and the valuation date inclusive, to the following lands and structures situated on a reserve of that First Nation, and the amount of debts or other liabilities outstanding on the valuation date that were assumed to make the payments: (i) lands that are the object of matrimonial interests or rights that are held by the other spouse or common-law partner, and (ii) structures that are the object of interests or rights that are held by the other spouse or common-law partner that would have been matrimonial interests or rights referred to in that paragraph (c) if they had appreciated during the conjugal relationship. Determination of value (4) For the purposes of subsections (1) to (3), the value of the interests or rights is the difference between (a) the amount that a buyer would reasonably be expected to pay for interests or rights that are comparable to the interests or rights in question, and (b) the amount of any outstanding debts or other liabilities assumed for acquiring the interests or rights or for improving or maintaining the structures and lands that are the object of the interests or rights. Agreement by parties (5) Despite subsection (4), on agreement by the spouses or common-law partners, the value of the interests or rights may be determined on any other basis. Definition of “valuation date” (6) For the purposes of this section, “valuation date” means (a) in the case of spouses, the earliest of the following days: (i) the day on which the spouses separated with no reasonable prospect of reconciliation, (ii) the day on which the judgment granting their divorce was rendered, C. 20 Family Homes on Reserves and (iii) the day on which the marriage was declared a nullity, (iv) the day on which one of the spouses made an application related to the consequences of the breakdown of the marriage, and (v) the day on which one of the spouses made an application to restrain improvident depletion of the interest or right in or to the family home and of the matrimonial interests or rights that is subsequently granted; or (b) in the case of common-law partners, the earliest of the following days: (i) the day on which one of the commonlaw partners manifested the intention not to continue the conjugal relationship, (ii) the day on which one of the commonlaw partners made an application related to the consequences of the breakdown of the conjugal relationship, and (iii) the day on which one of the commonlaw partners made an application to restrain improvident depletion of the interest or right in or to the family home and of the matrimonial interests or rights that is subsequently granted. Variation of amount 29. On application by a spouse or commonlaw partner, a court may, by order, vary the amount owed to or by the applicant under section 28 if that amount would be unconscionable, having regard to, among other things, (a) the applicant’s financial responsibility related to the care and upbringing of the children in the applicant’s charge; (b) the amount of debts or other liabilities referred to in that section incurred by each spouse or common-law partner; (c) any significant change in the value of the interests or rights in question between the valuation date as defined in subsection 28(6) and the day on which the order is made, inclusive; 2011-2012-2013 Foyers familiaux situés dans les réserve (d) the fact that one of the spouses or common-law partners may obtain exclusive occupation of the family home on agreement or under an order referred to in section 20; (e) the availability of accommodation that is comparable to the family home and that is situated on the same reserve as the family home; (f) the duration of the conjugal relationship; (g) the terms of any agreement between the spouses or common-law partners; (h) the reduction of the value of the interests or rights in question as a result of acts or omissions by the applicant’s spouse or common-law partner including the disposition of any such interest or right for less than its fair value, the improvident depletion of any such interest or right, the disposition or encumbrance of the interest or right in or to the family home without the applicant’s required consent, and the encumbrance of that interest or right after the valuation date as defined in subsection 28(6); or (i) other determinations that the court may make on any matters related to the consequences of the breakdown of the conjugal relationship. Amount payable 30. (1) On application by one of the spouses or common-law partners made within three years after the day on which they ceased to cohabit, a court may, by order, determine any matter in respect of each spouse’s or commonlaw partner’s entitlement under sections 28 and 29 including (a) determining the amount payable by one spouse or common-law partner to the other; and (b) providing that the amount payable be settled by (i) payment of the amount in a lump sum, (ii) payment of the amount by installments, (iii) the transfer of an interest or right under an order referred to in section 31, C. 20 Family Homes on Reserves and (iv) the set-off or compensation of any amounts owed by one spouse or commonlaw partner to the other, or (v) any combination of the methods referred to in subparagraphs (i) to (iv). Extension of time (2) On application by a spouse or commonlaw partner, a court may, by order, extend the period of three years by any amount of time that it considers appropriate, if the court is satisfied that the applicant failed to make an application within that period for either of the following reasons: (a) circumstances existed that were beyond the control of the applicant; or (b) only after the period expired did the applicant become aware of any interests or rights referred to in subsections 28(1) to (3). Order to transfer interests or rights 31. (1) When a conjugal relationship breaks down, a court may, on application by a spouse or common-law partner who is a First Nation member, order that an interest or right, referred to in subparagraph (a)(i) or paragraph (b) or (c) of the definition “interest or right” in subsection 2(1), in or to any structure or land situated on a reserve of that First Nation be transferred to the applicant if the court is satisfied that (a) the spouses or common-law partners agreed in writing to the transfer of the interest or right, the consent of both parties was free and informed and the agreement is not unconscionable, having regard to, among other things, the factors listed in section 29; (b) the applicant had previously held the interest or right before the cessation of cohabitation; or (c) the transfer is appropriate in the circumstances because the spouses or common-law partners hold more than one such interest or right in or to structures and lands situated on a reserve of that First Nation. Clarification (2) A transfer may be ordered under subsection (1) (a) in the case of a First Nation that is not referred to in any of paragraphs (b) to (d), despite section 24 of the Indian Act; 2011-2012-2013 Foyers familiaux situés dans les réserve (b) in the case of a First Nation as defined in subsection 2(1) of the First Nations Land Management Act, subject to any land code or First Nation law as defined in that subsection to which the First Nation is subject; (c) in the case of a First Nation that has entered into a self-government agreement to which Her Majesty in right of Canada is a party, subject to any First Nation law enacted under the agreement; or (d) in the case of the Mohawks of Kanesatake, subject to any land governance code adopted, or any Kanesatake Mohawk law enacted, under the Kanesatake Interim Land Base Governance Act. Improvident depletion 32. On application by a spouse or commonlaw partner, a court may make any order that it considers necessary to restrain the improvident depletion of the interest or right in or to the family home and of the matrimonial interests or rights for the purpose of protecting (a) the right that might be granted to the applicant in an order made under section 20 or any interest or right that might be transferred to the applicant in an order made under section 31; or (b) the value of the interests or rights that will be used to determine the amount that might be payable to the applicant in an order made under section 30. Enforcement of agreements 33. If spouses or common-law partners enter into a written agreement, after they cease to cohabit, that sets out the amount to which each is entitled and how to settle the amount payable by one of the methods referred to in subparagraph 30(1)(b)(i), (ii) or (iv) or any combination of those methods, a court may, on application by one of them, make an order to enforce that agreement if the court is satisfied that the consent of both parties to the agreement was free and informed, and that the agreement is not unconscionable, having regard to, among other things, the factors listed in section 29. C. 20 Family Homes on Reserves and Death of a Spouse or Common-Law Partner Entitlement of survivor 34. (1) On the death of a spouse or common-law partner, the survivor is entitled, on application made under section 36, to an amount equal to one half of the value, on the valuation date, of the interest or right that was held by the deceased individual in or to the family home and to the amounts referred to in subsections (2) and (3). First Nation members (2) A survivor who is a member of the First Nation on whose reserve are situated any structures and lands that are the object of interests or rights that were held by the deceased individual is also entitled to an amount equal to the total of (a) one half of the value, on the valuation date, of matrimonial interests or rights referred to in paragraphs (a) and (b) of the definition “matrimonial interests or rights” in subsection 2(1) that were held by the deceased individual in or to structures and lands situated on a reserve of that First Nation, (b) the greater of (i) one half of the appreciation in value, between the day on which the conjugal relationship began and the valuation date inclusive, of matrimonial interests or rights referred to in paragraph (c) of that definition that were held by the deceased individual in or to structures and lands situated on a reserve of that First Nation, and (ii) the difference between the payments that the survivor made towards improvements made, between the day on which the conjugal relationship began and the valuation date inclusive, to structures and lands situated on a reserve of that First Nation that are the object of matrimonial interests or rights referred to in that paragraph (c) that were held by the deceased individual, and the amount of debts or other liabilities outstanding on the valuation date that were assumed to make the payments, and 2011-2012-2013 Foyers familiaux situés dans les réserve (c) the difference between the payments that the survivor made towards improvements made, between the day on which the conjugal relationship began and the valuation date inclusive, to structures and lands situated on a reserve of that First Nation that are the object of interests or rights that were held by the deceased individual that would have been matrimonial interests or rights referred to in that paragraph (c) if they had appreciated during the conjugal relationship, and the amount of debts or other liabilities outstanding on the valuation date that were assumed to make the payments. Non-members (3) A survivor who is not a member of the First Nation on whose reserve are situated any structures and lands that are the object of interests or rights that were held by the deceased individual is also entitled to an amount equal to the total of (a) one half of the value, on the valuation date, of matrimonial interests or rights referred to in paragraphs (a) and (b) of the definition “matrimonial interests or rights” in subsection 2(1) that were held by the deceased individual in or to structures situated on a reserve of that First Nation, (b) the greater of (i) one half of the appreciation in value, between the day on which the conjugal relationship began and the valuation date inclusive, of matrimonial interests or rights referred to in paragraph (c) of that definition that were held by the deceased individual in or to structures situated on a reserve of that First Nation, and (ii) the difference between the payments that the survivor made towards improvements made, between the day on which the conjugal relationship began and the valuation date inclusive, to structures situated on a reserve of that First Nation that are the object of matrimonial interests or rights referred to in that paragraph (c) that were held by the deceased individual, and the C. 20 Family Homes on Reserves and amount of debts or other liabilities outstanding on the valuation date that were assumed to make the payments, and (c) the difference between the payments that the survivor made towards improvements made, between the day on which the conjugal relationship began and the valuation date inclusive, to the following lands and structures situated on a reserve of that First Nation, and the amount of debts or other liabilities outstanding on the valuation date that were assumed to make the payments: (i) lands that are the object of matrimonial interests or rights that were held by the deceased individual, and (ii) structures that are the object of interests or rights that were held by the deceased individual that would have been matrimonial interests or rights referred to in that paragraph (c) if they had appreciated during the conjugal relationship. Determination of value (4) For the purposes of subsections (1) to (3), the value of the interests or rights is the difference between (a) the amount that a buyer would reasonably be expected to pay for interests or rights that are comparable to the interests or rights in question, and (b) the amount of any outstanding debts or other liabilities assumed for acquiring the interests or rights or for improving or maintaining the structures and lands that are the object of the interests or rights. Agreement by parties (5) Despite subsection (4), on agreement by the survivor and the executor of the will or the administrator of the estate, the value of the interests or rights may be determined on any other basis. Definition of “valuation date” (6) For the purposes of this section, “valuation date” means (a) in the case of spouses, the earliest of the following days: (i) the day before the day on which the death occurred, 2011-2012-2013 Foyers familiaux situés dans les réserve (ii) the day on which the spouses ceased to cohabit as a result of the breakdown of the marriage, and (iii) the day on which the spouse who is now the survivor made an application to restrain improvident depletion of the interest or right in or to the family home and of the matrimonial interests or rights that is subsequently granted; or (b) in the case of common-law partners, the earlier of the following days: (i) the day before the day on which the death occurred, and (ii) the day on which the common-law partner who is now the survivor made an application to restrain improvident depletion of the interest or right in or to the family home and of the matrimonial interests or rights that is subsequently granted. Variation of amount 35. On application by an executor of a will or an administrator of an estate, a court may, by order, vary the amount owed to the survivor under section 34 if the spouses or common-law partners had previously resolved the consequences of the breakdown of the conjugal relationship by agreement or judicial decision, or if that amount would be unconscionable, having regard to, among other things, the fact that any children of the deceased individual would not be adequately provided for. Determination by court 36. (1) On application by a survivor made within 10 months after the day on which the death of their spouse or common-law partner occurs, a court may, by order, determine any matter in respect of the survivor’s entitlement under sections 34 and 35 including (a) determining the amount payable to the survivor; and (b) providing that the amount payable to the survivor be settled by (i) payment of the amount in a lump sum, (ii) payment of the amount by installments, C. 20 Family Homes on Reserves and (iii) if the survivor is a First Nation member, by the transfer of an interest or right, referred to in subparagraph (a)(i) or paragraph (b) or (c) of the definition “interest or right” in subsection 2(1), in or to any structure or land situated on a reserve of that First Nation, or (iv) any combination of the methods referred to in subparagraphs (i) to (iii). Extension of time (2) On application by the survivor, a court may, by order, extend the period of 10 months by any amount of time that it considers appropriate, if the court is satisfied that the survivor failed to make an application within that period for any of the following reasons: (a) the survivor did not know of the death of their spouse or common-law partner until after the period expired; (b) circumstances existed that were beyond the control of the survivor; or (c) only after the period expired did the applicant become aware of any interests or rights referred to in subsections 34(1) to (3). Clarification (3) A transfer may be ordered under subsection (1) (a) in the case of a First Nation that is not referred to in any of paragraphs (b) to (d), despite sections 24 and 49 of the Indian Act; (b) in the case of a First Nation as defined in subsection 2(1) of the First Nations Land Management Act, subject to any land code or First Nation law as defined in that subsection to which the First Nation is subject; (c) in the case of a First Nation that has entered into a self-government agreement to which Her Majesty in right of Canada is a party, subject to any First Nation law enacted under the agreement; or (d) in the case of the Mohawks of Kanesatake, subject to any land governance code adopted, or any Kanesatake Mohawk law enacted, under the Kanesatake Interim Land Base Governance Act. 2011-2012-2013 Foyers familiaux situés dans les réserve Variation of trust (4) On application by a survivor, an executor of a will or an administrator of an estate, the court may, by order, vary the terms of a trust that is established under the terms of the deceased individual’s will so that the amount that is payable to the survivor may be paid. Notice to affected persons (5) An applicant for an order under this section must, without delay, send a copy of the application to the following persons, to the Minister and to any other person specified in the rules regulating the practice and procedure in the court: (a) in the case where the applicant is the survivor, to the executor of the will or the administrator of the estate, if the applicant knows who those persons are; or (b) in the case where the applicant is the executor of a will or an administrator of an estate, to the survivor. Notice to beneficiaries (6) On receipt of the copy of the application, the executor of the will or the administrator of the estate or, if neither has been appointed, the Minister must, without delay, send a copy of the application to the named beneficiaries under the will and the beneficiaries on intestacy. Survivor’s choice 37. If a court decides, after the death of a spouse or common-law partner, that an amount is payable to the survivor under section 30 or 36, the survivor may not, in respect of the interest or right in or to the family home and of the matrimonial interests or rights, benefit from the deceased individual’s will or sections 48 to 50.1 of the Indian Act. Distribution of estate 38. (1) Subject to subsection (2), an executor of a will or an administrator of an estate must not proceed with the distribution of the estate until one of the following occurs: (a) the survivor consents in writing to the proposed distribution; (b) the period of 10 months referred to in subsection 36(1) and any extended period the court may have granted under subsection 36(2) have expired and no application has been made under subsection 36(1) within those periods; or C. 20 Family Homes on Reserves and (c) an application made under subsection 36(1) is disposed of. Advances to dependants (2) Subsection (1) does not prohibit reasonable advances to survivors or other dependants of the deceased spouse or common-law partner for their support. Two survivors (3) When there are two survivors — a common-law partner and a spouse with whom the deceased individual was no longer cohabiting — and an amount is payable to both under an order referred to in section 36, the executor of the will or the administrator of the estate must pay the survivor who was the common-law partner before paying the survivor who was the spouse. Improvident depletion 39. On application by a survivor, a court may make any order that it considers necessary to restrain the improvident depletion of the interest or right in or to the family home and of the matrimonial interests or rights for the purpose of protecting (a) the right that might be granted to the survivor in an order made under section 21 or any interest or right that might be transferred to the applicant in an order made under section 36; or (b) the value of the interests or rights that will be used to determine the amount that might be payable to the survivor in an order made under section 36. Enforcement of agreements 40. If a survivor and the executor of the will or the administrator of the estate enter into a written agreement that sets out the amount to which the survivor is entitled and how to settle the amount payable by one or both of the methods referred to in subparagraph 36(1)(b)(i) or (ii), a court may, on application by one of them, make an order to enforce that agreement if the court is satisfied that the consent of the survivor to the agreement was free and informed and that the agreement is not unconscionable. 2011-2012-2013 Foyers familiaux situés dans les réserve NOTICE TO COUNCIL AND VIEWS OF COUNCIL Notice of application 41. (1) An applicant for an order under this Act, except under sections 16 and 19, must, without delay, send a copy of the application to the council of any First Nation on whose reserve the structures and lands in question are situated. Representations by council (2) On the council’s request, the court that is seized of the application must, before making its decision, allow the council to make representations with respect to the cultural, social and legal context that pertains to the application and to present its views about whether or not the order should be made. Notice of order 42. When the court makes an order under this Act, except under section 19, the person in whose favour the order is made must send, without delay, a copy of the order to the council of any First Nation on whose reserve the structures and lands in question are situated. JURISDICTION OF COURTS Definition of “application” 43. (1) For the purposes of this section, “application” means an application made under any of sections 15, 20, 29 to 33, 48 or 52. Divorce proceeding pending (2) When a divorce proceeding — as defined in subsection 2(1) of the Divorce Act — between spouses is pending, the court that has jurisdiction to hear and determine the matter has jurisdiction to hear and determine an application by one of the spouses. Other proceedings pending (3) When a proceeding, other than a divorce proceeding, related to the consequences of the breakdown of a spouse’s or common-law partner’s conjugal relationship is pending, the court that is seized of the matter has jurisdiction to hear and determine an application by the spouse or common-law partner. No pending proceedings (4) If no divorce proceeding is pending and no court is seized of a matter referred to in subsection (3), the court that has jurisdiction to hear and determine an application by a spouse or common-law partner is the court in the province in which the structures and lands in question are situated or, if that property is situated in more than one province, the court in C. 20 Family Homes on Reserves and one of those provinces whose jurisdiction is accepted by both spouses or common-law partners or, in the absence of agreement, either the court in the province in which they habitually reside or, if they have ceased to cohabit, in which they habitually resided on the day on which they ceased to cohabit. Exception (5) Despite subsection (4), if the court in a province that is seized of the matter referred to in subsection (3) is not a court as defined in subsection 2(1), the court that has jurisdiction to hear and determine an application by the spouse or common-law partner is the court, as defined in subsection 2(1), in that province. Proceedings on death 44. (1) A court that is seized of a matter related to the distribution of property on the death of a spouse or common-law partner has jurisdiction to hear and determine an application made under section 21, 35, 36, 39 or 40 by the survivor, the executor of the will or the administrator of the estate. No pending proceedings (2) If no court is seized of a matter referred to in subsection (1), the court that has jurisdiction to hear and determine the application is the court in the province in which the structures and lands in question are situated or, if that property is situated in more than one province, the court in the province in which both spouses or common-law partners habitually resided on the day on which the death occurred or, if they ceased to cohabit before the death, in which they habitually resided on the day on which they ceased to cohabit. Exception (3) Despite subsection (2), if the court in a province that is seized of the matter referred to in subsection (1) is not a court as defined in subsection 2(1) and the Minister has not consented to the exercise of jurisdiction by the court or directed the matter to the court under section 44 of the Indian Act, the court that has jurisdiction to hear and determine the application is the court, as defined in subsection 2(1), in that province. Possibility of joinder 45. An application made under this Act, except under sections 16, 18 and 19, may be heard in the same proceeding as another 2011-2012-2013 Foyers familiaux situés dans les réserve application related to the consequences of the breakdown of the conjugal relationship or the death. Right of appeal — divorce proceeding 46. (1) An order made under this Act in a divorce proceeding as defined in subsection 2(1) of the Divorce Act is deemed, for the purposes of section 21 of that Act, to be an order made under that Act. Right of appeal — other proceeding (2) Any other order made under this Act, except under any of sections 16 to 19, may be appealed to the court exercising appellate jurisdiction over the court that made the order. RULES OF PRACTICE AND PROCEDURE Definitions 47. (1) The following definitions apply in this section. “appellate court” « cour d’appel » “appellate court”, in respect of an appeal from a court, means the court exercising appellate jurisdiction with respect to that appeal. “competent authority” « autorité compétente » Rules “competent authority”, in respect of a court in a province, a court established under the laws of a province or an appellate court in a province, means the body, person or group of persons ordinarily competent under the laws of that province to make rules regulating the practice and procedure in that court. (2) Subject to subsection (3), the competent authority may make rules applicable to any proceedings under this Act in a court, or appellate court, in a province, and to any proceedings under section 16 in a court established under the laws of a province, including, without limiting the generality of the foregoing, rules (a) regulating the practice and procedure in the court, including the addition of persons as parties to the proceedings; (b) respecting the conduct and disposition of any proceedings under this Act without an oral hearing; (c) regulating the sittings of the court; (d) respecting the fixing and awarding of costs; C. 20 Family Homes on Reserves and (e) prescribing and regulating the duties of officers of the court; (f) respecting the transfer of proceedings under this Act to or from the court; and (g) prescribing and regulating any other matter considered expedient to attain the ends of justice and carry into effect the purposes and provisions of this Act. Exercise of power (3) The power to make rules conferred by subsection (2) on a competent authority must be exercised in the like manner and subject to the like terms and conditions, if any, as the power to make rules conferred on that authority by the laws of the province. Not statutory instruments (4) Rules made under this section by a competent authority that is not a judicial or quasi-judicial body are deemed not to be statutory instruments within the meaning and for the purposes of the Statutory Instruments Act. OTHER PROVISIONS Determination by court — interest or right 48. For the purposes of this Act, a court may, by order, determine whether a spouse, a common-law partner, a survivor or an estate of a deceased spouse or common-law partner holds an interest or right in or to a structure or land situated on a reserve, on application by one of the spouses or common-law partners, the survivor, the executor of the will, the administrator of the estate or the council of the First Nation on whose reserve the structure or land is situated. Proceedings on death 49. (1) When a spouse or common-law partner makes an application under any of sections 29 to 33 and both spouses or common-law partners or one of them dies before the application is disposed of, the application may be continued by or against the executor of the will or the administrator of the estate of the spouse or common-law partner who dies. Application by survivor (2) When a survivor makes an application under section 36, 39 or 40 and the survivor dies before the application is disposed of, the 2011-2012-2013 Foyers familiaux situés dans les réserve application may be continued by the executor of the will or the administrator of the estate of the survivor. Application by executor or administrator (3) When an executor of a will or an administrator of an estate makes an application under section 35 or 40 and the survivor dies before the application is disposed of, the application may be continued against the executor of the will or the administrator of the estate of the survivor. Notice to Minister or council 50. When a court makes an order under this Act, except under section 19, the applicant must, without delay, send a copy of the order to the Minister or, if the order is in respect of any structure or land situated on the following reserves or land base, to the council of the First Nation: (a) a reserve of a First Nation that is subject to a land code as defined in subsection 2(1) of the First Nations Land Management Act; (b) a reserve of a First Nation that is on the list referred to in subsection 12(5); or (c) the Kanesatake Mohawk interim land base as defined in subsection 2(1) of the Kanesatake Interim Land Base Governance Act. Provincial laws of evidence 51. Subject to this Act, the laws of evidence of the province in which any proceedings under this Act are taken, including the laws of proof of service of any document, apply to those proceedings. Enforcement of orders 52. (1) On application by a person who is neither a First Nation member nor an Indian and in whose favour an order is made under subsection 30(1), section 33, subsection 36(1) or section 40, a council may, on behalf of the person, enforce the order on a reserve of the council’s First Nation as if the order had been made in favour of the First Nation. Payment into court (2) If the council notifies the person that it will not enforce the order or does not enforce it within a reasonable period after the application is made, a court may, on application by the person, vary the order to require the person against whom the order was made to pay into C. 20 Family Homes on Reserves and court the amount payable that was specified in the order, if the court is satisfied that it is necessary for the enforcement of the order. REGULATIONS Governor in Council 53. (1) The Governor in Council may make regulations that the Governor in Council considers necessary for carrying out the purposes and provisions of this Act, including regulations making rules that are applicable to any proceedings under this Act and prescribing anything that by this Act is to be prescribed. Regulations prevail (2) Any regulations that may be made under subsection (1) to provide for uniformity in the rules made under section 47 prevail over those rules. TRANSITIONAL PROVISIONS Commencement of application 54. (1) If, under section 12, sections 13 to 52 begin to apply to a First Nation, (a) sections 28 to 33 apply to spouses or common-law partners in respect of structures and lands situated on a reserve of that First Nation if they ceased to cohabit on or after the day on which those sections began to apply to that First Nation; and (b) sections 14, 21 and 34 to 40 apply to survivors in respect of structures and lands situated on a reserve of that First Nation if the death occurred on or after the day on which those sections began to apply to that First Nation. Cessation of application (2) If, under section 12, sections 13 to 52 cease to apply to a First Nation, (a) proceedings commenced under those sections in respect of structures and lands situated on a reserve of that First Nation must be completed as if those sections had not ceased to apply; (b) section 15 continues to apply to spouses or common-law partners in respect of the family home situated on a reserve of that First Nation if the interest or right in or to the family home was disposed of or encumbered before the day on which that section ceased to apply to that First Nation, 2011-2012-2013 Foyers familiaux situés dans les réserve and sections 41 to 51 continue to apply in respect of proceedings taken by those spouses or common-law partners under section 15; (c) sections 28 to 33 continue to apply to spouses or common-law partners in respect of structures and lands situated on a reserve of that First Nation if they had ceased to cohabit before the day on which those sections ceased to apply to that First Nation, and sections 41 to 52 continue to apply in respect of proceedings taken by those spouses or common-law partners under any of sections 29 to 33; and (d) sections 14, 21 and 34 to 40 continue to apply to survivors in respect of structures and lands situated on a reserve of that First Nation if the death occurred before the day on which those sections ceased to apply to that First Nation, and sections 23, 25 to 27 and 41 to 52 continue to apply in respect of proceedings involving those survivors taken under section 21, 35, 36, 39 or 40. Subsection 12(2) 55. Subsection 12(2) does not apply to a First Nation that, on the day on which this section comes into force, is a First Nation as defined in subsection 2(1) of the First Nations Land Management Act for a period of three years after that day. COMING INTO FORCE Order in council 56. (1) The provisions of this Act, except sections 12 to 52, 54 and 55, come into force on a day or days to be fixed by order of the Governor in Council. Provisional federal rules (2) Sections 12 to 52 come into force one year after the day on which section 7 comes into force. Published under authority of the Senate of Canada Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 34 An Act to amend the Income Tax Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the First Nations Goods and Services Tax Act and related legislation ASSENTED TO 26th JUNE, 2013 BILL C-48 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Income Tax Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the First Nations Goods and Services Tax Act and related legislation”. SUMMARY Part 1 of this enactment implements, in accordance with proposals announced in the March 4, 2010 Budget and released for comment on August 27, 2010, amendments to the provisions of the Income Tax Act governing the taxation of non-resident trusts and their beneficiaries and of Canadian taxpayers who hold interests in offshore investment fund property. Parts 2 and 3 implement various technical amendments in respect of the Income Tax Act and the Income Tax Regulations relating to the taxation of Canadian multinational corporations with foreign affiliates. The amendments in Part 2 are based on draft proposals released on December 18, 2009. Among other things, Part 2 includes the amendments to the foreign affiliate surplus rules in the Income Tax Regulations that are consequential to the foreign affiliate changes to the Income Tax Act announced in the March 19, 2007 Budget. The amendments in Part 3 are based on draft proposals released on August 19, 2011. Among other things, Part 3 includes revisions to the measures proposed in a package of draft legislation released on February 27, 2004 dealing primarily with reorganizations of, and distributions from, foreign affiliates. Part 4 deals with provisions of the Income Tax Act that are not amended in Parts 1, 2, 3 or 5 in which the following private law concepts are used: right and interest, real and personal property, life estate and remainder interest, tangible and intangible property and joint and several liability. It enacts amendments, released for comments on July 16, 2010, to ensure that those provisions are bijural, in other words, that they reflect both the common law and the civil law in both linguistic versions. Similar amendments are made in Parts 1, 2, 3 and 5 to ensure that any provision of the Act enacted or amended by those Parts are also bijural. Part 5 implements a number of income tax measures proposed in the March 4, 2010 Budget and released for comment on May 7, 2010 and August 27, 2010. Most notably, it enacts amendments (a) relating to specified leasing property; (b) to provide that conversions of specified investment flow-through (SIFT) trusts and partnerships into corporations are subject to the same loss utilization restrictions as are transactions between corporations; (c) to prevent foreign tax credit generators; and (d) implementing a regime for information reporting of tax avoidance transactions. Part 5 also implements certain income tax measures that were previously announced. Most notably, it enacts amendments announced (a) on January 27, 2009, relating to the Apprenticeship Completion Grant; (b) on May 3, 2010, to clarify that computers continue to be eligible for the Atlantic investment tax credit; (c) on July 16, 2010, relating to technical changes to the Income Tax Act which include amendments relating to the income tax treatment of restrictive covenants; (d) on August 27, 2010, relating to the introduction of the Fairness for the Self-Employed Act; (e) on November 5, 2010 and October 31, 2011, relating to technical changes to the Income Tax Act; (f) on December 16, 2010, relating to changes to the income tax rules concerning real estate investment trusts; and (g) on March 16, 2011, relating to the deductibility of contingent amounts, withholding tax applicable to certain interest payments made to nonresidents, and certain life insurance corporation reserves. Finally, Part 5 implements certain further technical income tax measures. Most notably, it enacts amendments relating to (a) labour-sponsored venture capital corporations; (b) the allocation of income of airline corporations; and (c) the tax treatment of shares owned by short-term residents. Part 6 amends the Excise Tax Act to implement technical and housekeeping amendments that include relieving the goods and services tax and the harmonized sales tax on the administrative service of collecting and distributing the levy on blank media imposed under the Copyright Act announced on October 31, 2011. Part 7 amends the Federal-Provincial Fiscal Arrangements Act to clarify, for greater certainty, the authority of the Minister of Finance and of the Minister of National Revenue to amend administration agreements if the change in question is explicitly contemplated by the language of the agreement and to confirm any amendments that may have been made to those agreements. Part 7 also amends the Federal-Provincial Fiscal Arrangements Act and the First Nations Goods and Services Tax Act to enable the First Nations goods and services tax, imposed under a tax administration agreement between the federal government and an Aboriginal government, to be administered through a provincial administration system, if the province also administers the federal goods and services tax. Part 8 contains coordinating amendments in respect of those provisions of the Income Tax Act that are amended by this Act and also by the Jobs and Growth Act, 2012 or that need coordination with the Pooled Registered Pension Plans Act. TABLE OF PROVISIONS AN ACT TO AMEND THE INCOME TAX ACT, THE EXCISE TAX ACT, THE FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT, THE FIRST NATIONS GOODS AND SERVICES TAX ACT AND RELATED LEGISLATION SHORT TITLE 1. Technical Tax Amendments Act, 2012 PART 1 AMENDMENTS IN RESPECT OF OFFSHORE INVESTMENT FUND PROPERTY AND NON-RESIDENT TRUSTS 2–23. 24–25. 26. 27–28. Income Tax Act Income Tax Amendments Act, 2000 Income Tax Conventions Interpretation Act Income Tax Regulations PART 2 AMENDMENTS IN RESPECT OF FOREIGN AFFILIATES: SURPLUS RULES AND OTHER TECHNICAL AMENDMENTS 29–38. 39. 40–52. 53. Income Tax Act Budget and Economic Statement Implementation Act, 2007 Income Tax Regulations Assessments PART 3 AMENDMENTS IN RESPECT OF FOREIGN AFFILIATES: REORGANIZATIONS AND DISTRIBUTIONS AND OTHER TECHNICAL AMENDMENTS 54–77. Income Tax Act 78–88. Income Tax Regulations 89–90. Elections and Assessments i PART 4 AMENDMENTS TO THE INCOME TAX ACT RELATED TO BIJURALISM 91–168. Amendments PART 5 OTHER AMENDMENTS TO THE INCOME TAX ACT AND RELATED LEGISLATION 169–367. Income Tax Act 368. An Act to amend the Income Tax Act (natural resources) 369. Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act 370. Federal-Provincial Fiscal Arrangements Act 371. Income Tax Amendments Act, 1997 372–374. 375. Income Tax Amendments Act, 2000 Keeping Canada’s Economy and Jobs Growing Act 376–412. Income Tax Regulations PART 6 MEASURES IN RESPECT OF SALES TAX 413–416. Excise Tax Act PART 7 AMENDMENTS IN RESPECT OF TAX AGREEMENTS 417–420. Federal-Provincial Fiscal Arrangements Act 421–425. First Nations Goods and Services Tax Act PART 8 COORDINATING AMENDMENTS 426–427. SCHEDULE 60-61-62 ELIZABETH II —————— CHAPTER 34 An Act to amend the Income Tax Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the First Nations Goods and Services Tax Act and related legislation [Assented to 26th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Technical Tax Amendments Act, 2012. PART 1 AMENDMENTS IN RESPECT OF OFFSHORE INVESTMENT FUND PROPERTY AND NON-RESIDENT TRUSTS R.S., c. 1 (5th Supp.) INCOME TAX ACT 2. (1) Paragraph 12(1)(k) of the Income Tax Act is replaced by the following: Foreign corporations, trusts and investment entities (k) any amount required by subdivision i to be included in computing the taxpayer’s income for the year; (2) Subsection (1) applies to taxation years that end after 2006. 3. (1) Paragraph 51(1)(a) of the French version of the Act is replaced by the following: C. 34 Tax Amendm a) sauf pour l’application des paragraphes 20(21) et 44.1(6) et (7) et de l’alinéa 94(2)m), l’échange est réputé ne pas constituer une disposition du bien convertible; (2) Paragraph 51(1)(c) of the English version of the Act is replaced by the following: (c) except for the purposes of subsections 20(21) and 44.1(6) and (7) and paragraph 94(2)(m), the exchange is deemed not to be a disposition of the convertible property, (3) Subsections (1) and (2) apply to taxation years of a taxpayer that begin after 1999, except that, for any taxation year of the taxpayer that ends before 2007 in respect of which subsection 94(1) of the Act, as enacted by section 7, does not apply to the taxpayer, (a) paragraph 51(1)(a) of the French version of the Act, as enacted by subsection (1), is to be read without reference to “et de l’alinéa 94(2)m)”; and (b) paragraph 51(1)(c) of the English version of the Act, as enacted by subsection (2), is to be read without reference to “and paragraph 94(2)(m)”. 4. (1) Paragraph 53(1)(d.1) of the Act is replaced by the following: (d.1) if the property is a capital interest in a trust, any amount included under subsection 91(1) or (3) in computing the taxpayer’s income for a taxation year that ends at or before that time (or that would have been required to have been included under those subsections but for subsection 56(4.1) and sections 74.1 to 75 of this Act and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952) in respect of that interest; (2) Paragraph 53(2)(b.1) of the Act is replaced by the following: (b.1) if the property is a capital interest in a trust, any amount deducted by the taxpayer by reason of subsection 91(2) or (4) in 2011-2012-2013 Impôt et ta computing the taxpayer’s income for a taxation year that ends at or before that time (or that would have been so deductible by the taxpayer but for subsection 56(4.1) and sections 74.1 to 75 of this Act and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952) in respect of that interest; (3) Subsections (1) and (2) apply to taxation years that end after 2006. Subsections (1) and (2) also apply in computing the adjusted cost base to a taxpayer of a capital interest in a trust for an earlier taxation year if subsection 94(1) of the Act, as enacted by section 7, applies to the trust for a taxation year that ends in that earlier taxation year of the taxpayer. (4) In computing the adjusted cost base of a capital interest in a trust disposed of on or before August 27, 2010, paragraph 53(1)(d.1) of the Act, as enacted by subsection (1), is to be read as follows: (d.1) if the property is a capital interest in a trust, any amount required to be included under subsection 91(1) or (3) in computing the taxpayer’s income for a taxation year that ends before that time (or that would have been required to have been included under those subsections but for subsection 56(4.1) and sections 74.1 to 75 of this Act and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952) in respect of that interest; 5. (1) Subsection 75(3) of the Act is amended by striking out “or” at the end of paragraph (c.1) and by adding the following after paragraph (c.1): (c.2) by a trust if the person from whom the trust acquired the property is, in respect of the trust, an electing contributor as defined in subsection 94(1); C. 34 Tax Amendm (c.3) by a trust that is non-resident, but would be resident in Canada for the purpose of computing its income for the year if the definition “resident contributor” in subsection 94(1) were read without reference to its paragraph (a); or (2) Paragraph 75(3)(c.2) of the Act, as enacted by subsection (1), applies to taxation years that end after March 4, 2010. (3) Paragraph 75(3)(c.3) of the Act, as enacted by subsection (1), applies to taxation years that begin after 2000 except that, for taxation years that end before 2007, it is to be read as follows: (c.3) by a trust that is non-resident, but would be resident in Canada for the purpose of computing its income for the year if section 94, as it reads in its application to the 2007 taxation year, had applied to the trust for the year and the definition “resident contributor” in that section were read without reference to its paragraph (a); or 6. (1) Subsection 87(2) of the Act is amended by adding the following after paragraph (j.94): Non-resident entities (j.95) for the purposes of sections 94 to 94.2, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation; (2) Subsection (1) applies to taxation years that end after 2000. 7. (1) Section 94 of the Act is replaced by the following: Definitions 94. (1) The following definitions apply in this section and section 94.2. “arm’s length transfer” « transfert sans lien de dépendance » “arm’s length transfer”, at any time by a person or partnership (referred to in this definition as the “transferor”) means a transfer or loan (which transfer or loan is referred to in this definition as the “transfer”) of property (other than restricted property) that is made at that time (referred to in this definition as the “transfer time”) by the Impôt et ta 2011-2012-2013 transferor to a particular person or partnership (referred to in this definition as the “recipient”) if (a) it is reasonable to conclude that none of the reasons (determined by reference to all the circumstances including the terms of a trust, an intention, the laws of a country or the existence of an agreement, a memorandum, a letter of wishes or any other arrangement) for the transfer is the acquisition at any time by any person or partnership of an interest as a beneficiary under a non-resident trust; and (b) the transfer is (i) a payment of interest, of a dividend, of rent, of a royalty or of any other return on investment, or any substitute for such a return on investment, in respect of a particular property held by the recipient, if the amount of the payment is not more than the amount that the transferor would have paid if the transferor dealt at arm’s length with the recipient, (ii) a payment made by a corporation on a reduction of the paid-up capital in respect of shares of a class of its capital stock held by the recipient, if the amount of the payment is not more than the lesser of the amount of the reduction in the paid-up capital and the consideration for which the shares were issued, (iii) a transfer in exchange for which the recipient transfers or loans property to the transferor, or becomes obligated to transfer or loan property to the transferor, and for which it is reasonable to conclude (A) having regard only to the transfer and the exchange, that the transferor would have been willing to make the transfer if the transferor dealt at arm’s length with the recipient, and (B) that the terms and conditions, and circumstances, under which the transfer was made would have been acceptable to the transferor if the transferor dealt at arm’s length with the recipient, C. 34 Tax Amendm (iv) a transfer made in satisfaction of an obligation referred to in subparagraph (iii) and for which it is reasonable to conclude (A) having regard only to the transfer and the obligation, that the transferor would have been willing to make the transfer if the transferor dealt at arm’s length with the recipient, and (B) that the terms and conditions, and circumstances, under which the transfer was made would have been acceptable to the transferor if the transferor dealt at arm’s length with the recipient, (v) a payment of an amount owing by the transferor under a written agreement the terms and conditions of which, when entered into, were terms and conditions that, having regard only to the amount owing and the agreement, would have been acceptable to the transferor if the transferor dealt at arm’s length with the recipient of the payment, (vi) a payment made before 2002 to a trust, to a corporation controlled by a trust or to a partnership of which a trust is a majority interest partner in repayment of or otherwise in respect of a loan made by a trust, corporation or partnership to the transferor, or (vii) a payment made after 2001 to a trust, to a corporation controlled by the trust or to a partnership of which the trust is a majority interest partner, in repayment of or otherwise in respect of a particular loan made by the trust, corporation or partnership to the transferor and either (A) the payment is made before 2011 and they would have been willing to enter into the particular loan if they dealt at arm’s length with each other, or (B) the payment is made before 2005 in accordance with fixed repayment terms agreed to before June 23, 2000. “beneficiary” « bénéficiaire » “beneficiary” under a trust includes (a) a person or partnership that is beneficially interested in the trust; and 2011-2012-2013 Impôt et ta (b) a person or partnership that would be beneficially interested in the trust if the reference in subparagraph 248(25)(b)(ii) to (i) “any arrangement in respect of the particular trust” were read as a reference to “any arrangement (including, for greater certainty, the terms or conditions of a share, or any arrangement in respect of a share, of the capital stock of a corporation that is beneficially interested in the particular trust) in respect of the particular trust”, and (ii) “the particular person or partnership might” were read as a reference to “the particular person or partnership becomes (or could become on the exercise of any discretion by any person or partnership), directly or indirectly, entitled to any amount derived, directly or indirectly, from the income or capital of the particular trust or might”. “closely held corporation” « société à peu d’actionnaires » “closely held corporation” at any time means a corporation, other than a corporation in respect of which (a) there is at least one class of shares of its capital stock that includes shares prescribed for the purpose of paragraph 110(1)(d); (b) it is reasonable to conclude that at that time, in respect of each class of shares described in paragraph (a), shares of the class are held by at least 150 shareholders each of whom holds shares of the class that have a total fair market value of at least $500; and (c) it is reasonable to conclude that at that time in no case does a particular shareholder (or particular shareholder together with any other shareholder with whom the particular shareholder does not deal at arm’s length) hold shares of the corporation (i) that would give the particular shareholder (or the particular shareholder together with those other shareholders referred to in this paragraph) 10% or more of the votes that could be cast under any circumstance at an annual meeting of shareholders of the corporation if the meeting were held at that time, or C. 34 Tax Amendm (ii) that have a fair market value of 10% or more of the fair market value of all of the issued and outstanding shares of the corporation. “connected contributor” « contribuant rattaché » “connected contributor” to a trust at a particular time means a contributor to the trust at the particular time, other than (a) an individual (other than a trust) who was, at or before the particular time, resident in Canada for a period of, or periods the total of which is, not more than 60 months (but not including an individual who, before the particular time, was never non-resident); or (b) a person all of whose contributions to the trust made at or before the particular time were made at a non-resident time of the person. “contribution” « apport » “contribution” to a trust by a particular person or partnership means (a) a transfer or loan (other than an arm’s length transfer) of property to the trust by the particular person or partnership; (b) if a particular transfer or loan (other than an arm’s length transfer) of property is made by the particular person or partnership as part of a series of transactions that includes another transfer or loan (other than an arm’s length transfer) of property to the trust by another person or partnership, that other transfer or loan to the extent that it can reasonably be considered to have been made in respect of the particular transfer or loan; and (c) if the particular person or partnership becomes obligated to make a particular transfer or loan (other than a transfer or loan that would, if it were made, be an arm’s length transfer) of property as part of a series of transactions that includes another transfer or loan (other than an arm’s length transfer) of property to the trust by another person or partnership, that other transfer or loan to the extent that it can reasonably be considered to have been made in respect of the obligation. Impôt et ta 2011-2012-2013 “contributor” « contribuant » “electing contributor” « contribuant déterminé » “contributor” to a trust at any time means a person (other than an exempt person but including a person that has ceased to exist) that, at or before that time, has made a contribution to the trust. “electing contributor” at any time in respect of a trust means a resident contributor, to the trust, who has elected to have subsection (16) apply in respect of the contributor and the trust for a taxation year of the contributor that includes that time or that ends before that time and for all subsequent taxation years, if (a) the election was in writing filed with the Minister on or before the contributor’s filingdue date for the first taxation year of the contributor for which the election was to take effect (referred to in this definition as the “initial year”); and (b) the election included both the trust’s account number as assigned by the Minister and evidence that the contributor notified, no later than 30 days after the end of the trust’s taxation year that ends in the initial year, the trust that the election would be made. “electing trust” « fiducie déterminée » “electing trust” in respect of a trust’s particular taxation year means the trust, if the trust (a) holds at any time in the particular taxation year, or in a prior taxation year of the trust throughout which it was deemed by subsection (3) to be resident in Canada for the purpose of computing its income, property that is at that time part of its non-resident portion; (b) elects to have paragraph (3)(f) apply to it for (i) its first taxation year (A) throughout which it is deemed by subsection (3) to be resident in Canada for the purpose of computing its income, and (B) in which it holds property that is at a time in the year part of its non-resident portion, and (ii) all of its taxation years that end after its taxation year described in subparagraph (i); and C. 34 Tax Amendm (c) files the election described in paragraph (b) in writing filed with the Minister with the trust’s return of income for its taxation year described in subparagraph (b)(i). “exempt amount” « somme exclue » “exempt amount” in respect of a trust’s particular taxation year means an amount that is (a) paid or credited (in this definition within the meaning assigned by Part XIII) by the trust before 2004; (b) paid or credited by the trust and referred to in paragraph 104(7.01)(b) in respect of the trust for the particular taxation year; or (c) paid in the particular taxation year (or within 60 days after the end of the particular taxation year) by the trust directly to a beneficiary (determined without reference to subsection 248(25)) under the trust if (i) the beneficiary is a natural person none of whose interests as a beneficiary under the trust was ever acquired for consideration, (ii) the amount is described in subparagraph 212(1)(c)(i) and is not included in computing an exempt amount in respect of any other taxation year of the trust, (iii) the trust was created before October 30, 2003, and (iv) no contribution has been made to the trust on or after July 18, 2005. “exempt foreign trust” « fiducie étrangère exempte » “exempt foreign trust” at a particular time means (a) a non-resident trust if (i) each beneficiary under the trust at the particular time is (A) an individual who, at the time that the trust was created, was, because of mental or physical infirmity, dependent on an individual who is a contributor to the trust or on an individual related to such a contributor (which beneficiary is referred to in this paragraph as an “infirm beneficiary”), or Impôt et ta 2011-2012-2013 (B) a person who is entitled, only after the particular time, to receive or otherwise obtain the use of any of the trust’s income or capital, (ii) at the particular time there is at least one infirm beneficiary who suffers from a mental or physical infirmity that causes the beneficiary to be dependent on a person, (iii) each infirm beneficiary is, at all times that the infirm beneficiary is a beneficiary under the trust during the trust’s taxation year that includes the particular time, nonresident, and (iv) each contribution to the trust made at or before the particular time can reasonably be considered to have been, at the time that the contribution was made, made to provide for the maintenance of an infirm beneficiary during the expected period of the beneficiary’s infirmity; (b) a non-resident trust if (i) the trust was created as a consequence of the breakdown of a marriage or common-law partnership of two particular individuals to provide for the maintenance of a beneficiary under the trust who was, during that marriage or common-law partnership, (A) a child of both of those particular individuals (which beneficiary is referred to in this paragraph as a “child beneficiary”), or (B) one of those particular individuals (which beneficiary is referred to in this paragraph as the “adult beneficiary”), (ii) each beneficiary under the trust at the particular time is (A) a child beneficiary under 21 years of age, (B) a child beneficiary under 31 years of age who is enrolled at any time in the trust’s taxation year that includes the particular time at an educational institution that is described in subclause (iv)(B)(I) or (II), C. 34 Tax Amendm (C) the adult beneficiary, or (D) a person who is entitled, only after the particular time, to receive or otherwise obtain the use of any of the trust’s income or capital, (iii) each beneficiary described in any of clauses (ii)(A) to (C) is, at all times that the beneficiary is a beneficiary under the trust during the trust’s taxation year that includes the particular time, non-resident, and (iv) each contribution to the trust, at the time that the contribution was made, was (A) an amount paid by the particular individual other than the adult beneficiary that would be a support amount as defined in subsection 56.1(4) if it had been paid by that particular individual directly to the adult beneficiary, or (B) made by one of those particular individuals or a person related to one of those particular individuals to provide for the maintenance of a child beneficiary while the child was either under 21 years of age or was under 31 years of age and enrolled at an educational institution located outside Canada that is (I) a university, college or other educational institution that provides courses at a post-secondary school level, or (II) an educational institution that provides courses designed to furnish a person with skills for, or improve a person’s skills in, an occupation; (c) a non-resident trust if (i) at the particular time the trust is an agency of the United Nations, (ii) at the particular time the trust owns and administers a university described in subparagraph (a)(iv) of the definition “qualified donee” in subsection 149.1(1), Impôt et ta 2011-2012-2013 (iii) at any time in the trust’s taxation year that includes the particular time or at any time in the preceding calendar year Her Majesty in right of Canada has made a gift to the trust, or (iv) the trust is established under the International Convention on the Establishment of an International Fund for Compensation for Oil Pollution Damage, 1992, or any protocol to it that has been ratified by the Government of Canada; (d) a non-resident trust (i) that throughout the particular period that began at the time it was created and ends at the particular time would be nonresident if this Act were read without reference to subsection (1) as that subsection read in its application to taxation years that include December 31, 2000, (ii) that was created exclusively for charitable purposes and has been operated throughout the particular period exclusively for charitable purposes, (iii) if the particular time is more than 24 months after the day on which the trust was created, in respect of which, there are at the particular time at least 20 persons (other than trusts) each of whom at the particular time (A) is a contributor to the trust, (B) exists, and (C) deals at arm’s length with at least 19 other contributors to the trust, (iv) the income of which (determined in accordance with the laws described in subparagraph (v)) for each of its taxation years that ends at or before the particular time would, if the income were not distributed and the laws described in subparagraph (v) did not apply, be subject to an income or profits tax in the country in which it was resident in each of those taxation years, and (v) that was, for each of its taxation years that ends at or before the particular time, exempt under the laws of the country in C. 34 Tax Amendm which it was resident from the payment of income or profits tax to the government of that country in recognition of the charitable purposes for which the trust is operated; (e) a non-resident trust that throughout the trust’s taxation year that includes the particular time is a trust governed by an employees profit sharing plan, a retirement compensation arrangement or a foreign retirement arrangement; (f) a non-resident trust if (i) throughout the particular period that began when it was created and ends at the particular time it has been operated exclusively for the purpose of administering or providing employee benefits in respect of employees or former employees, and (ii) throughout the trust’s taxation year that includes the particular time (A) the trust is a trust governed by an employee benefit plan or is a trust described in paragraph (a.1) of the definition “trust” in subsection 108(1), (B) the trust is maintained for the benefit of natural persons the majority of whom are non-resident, and (C) no benefits are provided under the trust other than benefits in respect of qualifying services; (g) a non-resident trust (other than a prescribed trust or a trust described in paragraph (a.1) of the definition “trust” in subsection 108(1)) that throughout the particular period that began when it was created and ends at the particular time (i) has been resident in a particular country (other than Canada) the laws of which have, throughout the particular period, (A) imposed an income or profits tax, and (B) exempted the trust from the payment of all income tax, and all profits tax, to the government of that particular country in recognition of the purposes for which the trust is operated, and Impôt et ta 2011-2012-2013 (ii) has been operated exclusively for the purpose of administering or providing superannuation or pension benefits that are primarily in respect of services rendered in the particular country by natural persons who were non-resident at the time those services were rendered; (h) a non-resident trust (other than a trust that elects, in writing filed with the Minister on or before the trust’s filing-due date for the trust’s taxation year that includes the particular time, not to be an exempt foreign trust under this paragraph for the taxation year in which the election is made and for each subsequent taxation year), if at the particular time (i) the only beneficiaries who may for any reason receive, at or after the particular time and directly from the trust, any of the income or capital of the trust are beneficiaries that hold fixed interests in the trust, and (ii) any of the following applies: (A) there are at least 150 beneficiaries described in subparagraph (i) under the trust each of whose fixed interests in the trust have at the particular time a total fair market value of at least $500, (B) all fixed interests in the trust are listed on a designated stock exchange and in the 30 days immediately preceding the particular time fixed interests in the trust were traded on a designated stock exchange on at least 10 days, (C) each outstanding fixed interest in the trust (I) was issued by the trust in exchange for consideration that was not less than 90% of the interest’s proportionate share of the net asset value of the trust’s property at the time of its issuance, or (II) was acquired in exchange for consideration equal to the fair market value of the interest at the time of its acquisition, or (D) the trust is governed by C. 34 Tax Amendm (I) a Roth IRA, within the meaning of section 408A of the Internal Revenue Code of the United States, or (II) a plan or arrangement that was created after September 21, 2007, that is subject to that Code and that the Minister agrees is substantially similar to a Roth IRA; or (i) a trust that is at the particular time a prescribed trust. “exempt person” « personne exemptée » “exempt person” at any time means (a) Her Majesty in right of Canada or a province; (b) a person whose taxable income for the taxation year that includes that time is exempt from tax under this Part because of subsection 149(1); (c) a trust resident in Canada or a Canadian corporation (i) that was established by or arises under an Act of Parliament or of the legislature of a province, and (ii) the principal activities of which at that time are to administer, manage or invest the monies of one or more pension funds or plans established under an Act of Parliament or of the legislature of a province; (d) a trust or corporation established by or arising by reason of an Act of Parliament or the legislature of a province in connection with a scheme or program for the compensation of workers injured in an accident arising out of or in the course of their employment; (e) a trust resident in Canada all the beneficiaries under which are at that time exempt persons; (f) a Canadian corporation all the shares, or rights to shares, of which are held at that time by exempt persons; (g) a Canadian corporation without share capital all the property of which is held at that time exclusively for the benefit of exempt persons; (h) a partnership all the members of which are at that time exempt persons; and Impôt et ta 2011-2012-2013 (i) a trust or corporation that is at that time a mutual fund. “exempt service” « service exempté » “exempt service” means a service rendered at any time by a person or partnership (referred to in this definition as the “service provider”) to, for or on behalf of, another person or partnership (referred to in this definition as the “recipient”) if (a) the recipient is a trust and the service relates to the administration of the trust; or (b) the following conditions apply in respect of the service, namely, (i) the service is rendered in the service provider’s capacity at that time as an employee or agent of the recipient, (ii) in exchange for the service, the recipient transfers or loans property or becomes obligated to transfer or loan property, and (iii) it is reasonable to conclude (A) having regard only to the service and the exchange, that the service provider would be willing to carry out the service if the service provider were dealing at arm’s length with the recipient, and (B) that the terms, conditions and circumstances under which the service is provided would be acceptable to the service provider if the service provider were dealing at arm’s length with the recipient. “fixed interest” « participation fixe » “fixed interest” at any time of a person or partnership in a trust means an interest of the person or partnership as a beneficiary (in this definition, determined without reference to subsection 248(25)) under the trust provided that no amount of the income or capital of the trust to be distributed at any time in respect of any interest in the trust depends on the exercise by any person or partnership of, or the failure by any person or partnership to exercise, any discretionary power, other than a power in respect of which it is reasonable to conclude that (a) the power is consistent with normal commercial practice; C. 34 Tax Amendm (b) the power is consistent with terms that would be acceptable to the beneficiaries under the trust if the beneficiaries were dealing with each other at arm’s length; and (c) the exercise of, or failure to exercise, the power will not materially affect the value of an interest as a beneficiary under the trust relative to the value of other such interests under the trust. “joint contributor” « contribuant conjoint » “mutual fund” « fonds commun de placement » “non-resident portion” « partie nonrésidente » “non-resident time” « moment de non-résidence » “joint contributor” at any time in respect of a contribution to a trust means, if more than one contributor has made the contribution, each of those contributors that is at that time a resident contributor to the trust. “mutual fund” at a particular time means a mutual fund trust or mutual fund corporation (referred to in this definition as the “fund”), but does not include a fund in respect of which statements or representations have been made at or before the particular time — by the fund, or by a promoter or other representative of the fund, in respect of the acquisition or offering of an interest in the fund — that the taxes, if any, under this Part on the income, profit or gains for any particular year — in respect of property that is held by the fund and that is, or derives its value from, an interest in a trust — are less than, or are expected to be less than, the tax that would have been applicable under this Part if the income, profits or gains from the property had been earned directly by a person who acquires an interest in the fund. “non-resident portion” of a trust at any time means all property held by the trust to the extent that it is not at that time part of the resident portion of the trust. “non-resident time” of a person in respect of a contribution to a trust and a particular time means a time (referred to in this definition as the “contribution time”) at which the person made a contribution to a trust that is before the particular time and at which the person was non-resident (or, if the person is not in existence at the contribution time, the person was nonresident throughout the 18 months before ceasing to exist), if the person was non-resident or not in existence throughout the period that began 60 months before the contribution time Impôt et ta 2011-2012-2013 (or, if the person is an individual and the trust arose on and as a consequence of the death of the individual, 18 months before the contribution time) and ends at the earlier of (a) the time that is 60 months after the contribution time, and (b) the particular time. “promoter” « promoteur » “promoter” of a trust or corporation at any time means (a) a person or partnership that at or before that time establishes, organizes or substantially reorganizes the undertakings of the trust or corporation, as the case may be; and (b) for the purposes of the definition “mutual fund” in this subsection, a person or partnership described by paragraph (a) and a person or partnership who in the course of a business (i) sells or issues, or promotes the sale, issuance or acquisition of, an interest in a mutual fund corporation or mutual fund trust, (ii) acts as an agent or advisor in respect of the sale or issuance, or the promotion of the sale, issuance or acquisition of, an interest in a mutual fund corporation or mutual fund trust, or (iii) accepts, whether as a principal or agent, consideration in respect of an interest in a mutual fund corporation or mutual fund trust. “qualifying services” « services admissibles » “qualifying services” means services that are (a) rendered to an employer by an employee of the employer, which employee was nonresident throughout the period during which the services were rendered; (b) rendered to an employer by an employee of the employer, other than services that were (i) rendered primarily in Canada, (ii) rendered primarily in connection with a business carried on by the employer in Canada, or (iii) a combination of services described in subparagraphs (i) and (ii); C. 34 Tax Amendm (c) rendered in a particular calendar month to an employer by an employee of the employer, which employee (i) was resident in Canada throughout no more than 60 months during the 72-month period that ends at the end of the particular month, and (ii) became a member of, or a beneficiary under, the plan or trust under which benefits in respect of the services may be provided (or a similar plan or trust for which the plan or the trust was substituted) before the end of the calendar month following the month in which the employee became resident in Canada; or (d) any combination of services that are qualifying services determined without reference to this paragraph. “resident beneficiary” « bénéficiaire résident » “resident beneficiary” under a trust at any time means a person (other than a person that is at that time a successor beneficiary under the trust or an exempt person) that is, at that time, a beneficiary under the trust if, at that time, (a) the person is resident in Canada; and (b) there is a connected contributor to the trust. “resident contributor” « contribuant résident » “resident contributor” to a trust at any time means a person that is, at that time, resident in Canada and a contributor to the trust, but does not include (a) an individual (other than a trust) who has not, at that time, been resident in Canada for a period of, or periods the total of which is, more than 60 months (other than an individual who, before that time, was never nonresident); or (b) an individual (other than a trust) if (i) the trust is an inter vivos trust that was created before 1960 by a person who was non-resident when the trust was created, and (ii) the individual has not, after 1959, made a contribution to the trust. 2011-2012-2013 “resident portion” « partie résidente » Impôt et ta “resident portion” of a trust at a particular time means all of the trust’s property that is (a) property in respect of which a contribution has been made at or before the particular time to the trust by a contributor that is at the particular time a resident contributor, or if there is at the particular time a resident beneficiary under the trust a connected contributor, to the trust and, for the purposes of this paragraph, (i) if a property is held by a contributor in common or in partnership immediately before the property is contributed to the trust, it is contributed by the contributor only to the extent that the contributor so held the property, and (ii) if the contribution is a transfer described by any of paragraphs (2)(a), (c), (d) or (f), the property in respect of which the contribution has been made is deemed to be (A) in respect of a transfer under paragraph (2)(a), property (I) if clause (2)(a)(ii)(A) applies, the fair market value of which has increased because of a transfer or loan described by subparagraph (2)(a)(i), or (II) if clause (2)(a)(ii)(B) applies, that would not otherwise be included in the resident portion of the trust, that is selected by the trust (or, failing which, is selected by the Minister) and that has a fair market value at least equal to the absolute value of a decrease in a liability or potential liability of the trust that arose because of a transfer or loan described by subparagraph (2)(a)(i), (B) in respect of a transfer under paragraph (2)(c), property described by subparagraph (2)(c)(ii), (C) in respect of a transfer under paragraph (2)(d), property acquired as a result of any undertaking including a guarantee, covenant or agreement given by a person or partnership other than the C. 34 Tax Amendm trust to ensure the repayment, in whole or in part, of a loan or other indebtedness incurred by the trust as described by paragraph (2)(d), and (D) in respect of a transfer under paragraph (2)(f), property selected by the trust (or, failing which, is selected by the Minister) that has a fair market value at least equal to the fair market value of property deemed to be transferred to the trust as described by paragraph (2)(f); (b) property that is acquired, at or before the particular time, by way of indebtedness incurred by the trust (referred to in this paragraph as the “subject property”), if (i) all or part of the indebtedness is secured on property (other than the subject property) that is held in the trust’s resident portion, (ii) it was reasonable to conclude, at the time that the indebtedness was incurred, that the indebtedness would be repaid with recourse to any property (other than the subject property) held at any time in the trust’s resident portion, or (iii) a person resident in Canada or partnership of which a person resident in Canada is a member has become obligated, either absolutely or contingently, to effect any undertaking including a guarantee, covenant or agreement given to ensure the repayment, in whole or in part, of the indebtedness, or provided any other financial assistance in respect of the indebtedness; (c) property to the extent that it is derived, directly or indirectly, in any manner whatever, from property described by any of paragraphs (a), (b) and (d), and, without limiting the generality of the foregoing, including property derived from the income (computed without reference to paragraph (16)(f) and subsections 104(6) and (12)) of the trust for a taxation year of the trust that ends at or before the particular time and property in respect of which an amount would be described at the particular time in 2011-2012-2013 Impôt et ta respect of the trust by the definition “capital dividend account” in subsection 89(1) if the trust were at the particular time a corporation; and (d) property to the extent that it is at the particular time substituted for a property described by any of paragraphs (a) to (c). “restricted property” « bien d’exception » “restricted property” of a person or partnership means property that the person or partnership holds and that is (a) a share (or a right to acquire a share) of the capital stock of a closely held corporation if the share or right, or a property for which the share or right was substituted, was at any time acquired by the person or partnership as part of a transaction or series of transactions under which (i) a specified share of the capital stock of a closely held corporation was acquired by any person or partnership in exchange for, as consideration for or upon the conversion of any property and the cost of the specified share to the person who acquired it was less than the fair market value of the specified share at the time of the acquisition, or (ii) a share (other than a specified share) of the capital stock of a closely held corporation becomes a specified share of the capital stock of the corporation; (b) an indebtedness or other obligation, or a right to acquire an indebtedness or other obligation, of a closely held corporation if (i) the indebtedness, obligation or right, or property for which the indebtedness, obligation or right was substituted, became property of the person or partnership as part of a transaction or series of transactions under which (A) a specified share of the capital stock of a closely held corporation was acquired by any person or partnership in exchange for, as consideration for or upon the conversion of any property and the cost of the specified share to the C. 34 Tax Amendm person who acquired it was less than the fair market value of the specified share at the time of the acquisition, or (B) a share (other than a specified share) of a closely held corporation becomes a specified share of the capital stock of the corporation, and (ii) the amount of any payment under the indebtedness, obligation or right (whether the right to the amount is immediate or future, absolute or contingent or conditional on or subject to the exercise of any discretion by any person or partnership) is, directly or indirectly, determined primarily by one or more of the following criteria: (A) the fair market value of, production from or use of any of the property of the closely held corporation, (B) gains or profits from the disposition of any of the property of the closely held corporation, (C) income, profits, revenue or cash flow of the closely held corporation, or (D) any other criterion similar to a criterion referred to in any of clauses (A) to (C); and (c) property (i) that the person or partnership acquired as part of a series of transactions described in paragraph (a) or (b) in respect of another property, and (ii) the fair market value of which is derived in whole or in part, directly or indirectly, from that other property. “specified party” « tiers déterminé » “specified party” in respect of a particular person at any time means (a) the particular person’s spouse or common-law partner at that time; (b) a corporation that at that time (i) is a controlled foreign affiliate of the particular person or their spouse or common-law partner, or 2011-2012-2013 Impôt et ta (ii) would be a controlled foreign affiliate of a partnership, of which the particular person is a majority interest partner, if the partnership were a person resident in Canada at that time; (c) a person, or a partnership of which the particular person is a majority interest partner, for which it is reasonable to conclude that the benefit referred to in subparagraph (8)(a)(iv) was conferred (i) in contemplation of the person becoming after that time a corporation described by paragraph (b), or (ii) to avoid or minimize a liability that arose, or that would otherwise have arisen, under this Part with respect to the particular person; or (d) a corporation in which the particular person, or partnership of which the particular person is a majority interest partner, is a shareholder if (i) the corporation is at or before that time a beneficiary under a trust, and (ii) the particular person or the partnership is a beneficiary under the trust solely because of the application of paragraph (b) of the definition “beneficiary” in this subsection to the particular person or the partnership in respect of the corporation. “specified share” « action déterminée » “specified share” means a share of the capital stock of a corporation other than a share that is a prescribed share for the purpose of paragraph 110(1)(d). “specified time” « moment déterminé » “specified time” in respect of a trust for a taxation year of the trust means (a) if the trust exists at the end of the taxation year, the time that is the end of that taxation year; and (b) in any other case, the time in that taxation year that is immediately before the time at which the trust ceases to exist. “successor beneficiary” « bénéficiaire remplaçant » “successor beneficiary” at any time under a trust means a person that is a beneficiary under the trust solely because of a right of the person to receive any of the trust’s income or capital, if C. 34 Tax Amendm under that right the person may so receive that income or capital only on or after the death after that time of an individual who, at that time, is alive and (a) is a contributor to the trust; (b) is related to (in this definition including an uncle, aunt, niece or nephew of) a contributor to the trust; or (c) would have been related to a contributor to the trust if every individual who was alive before that time were alive at that time. “transaction” « opération » “trust” « fiducie » “transaction” includes an arrangement or event. “trust” includes, for greater certainty, an estate. 2011-2012-2013 Impôt et ta 28 Rules of application C. 34 Tax Amendm (2) In this section and section 94.2, (a) a person or partnership is deemed to have transferred, at any time, a property to a trust if (i) at that time the person or partnership transfers or loans property (other than by way of an arm’s length transfer) to another person or partnership, and (ii) because of that transfer or loan (A) the fair market value of one or more properties held by the trust increases at that time, or (B) a liability or potential liability of the trust decreases at that time; (b) the fair market value, at any time, of a property deemed by paragraph (a) to be transferred at that time by a person or partnership is deemed to be the amount of the absolute value of the increase or decrease, as the case may be, referred to in subparagraph (a)(ii) in respect of the property, and if that time is after August 27, 2010, and the property that the person or partnership transfers or loans at that time is restricted property of the person or partnership, the property deemed by paragraph (a) to be transferred at that time to a trust is deemed to be restricted property transferred at that time to the trust; (c) a person or partnership is deemed to have transferred, at any time, property to a trust if (i) at that time the person or partnership transfers restricted property, or loans property other than by way of an arm’s length transfer, to another person (referred to in this paragraph and paragraph (c.1) as the “intermediary”), (ii) at or after that time, the trust holds property (other than property described by paragraph (14)(b)) the fair market value of which is derived in whole or in part, directly or indirectly, from property held by the intermediary, and (iii) it is reasonable to conclude that one of the reasons the transfer or loan is made is to avoid or minimize a liability under this Part; 2011-2012-2013 Impôt et ta (c.1) the fair market value, at any time, of a property deemed by paragraph (c) to be transferred at that time by a person or partnership is deemed to be the fair market value of the property referred to in subparagraph (c)(i), and if that time is after October 24, 2012 and the property that the person or partnership transfers or loans to the intermediary is restricted property of the intermediary, the property deemed by paragraph (c) to be transferred at that time by the person or partnership to a trust is deemed to be restricted property transferred at that time to the trust throughout the period in which the intermediary holds the restricted property; (d) if, at any time, a particular person or partnership becomes obligated, either absolutely or contingently, to effect any undertaking including a guarantee, covenant or agreement given to ensure the repayment, in whole or in part, of a loan or other indebtedness incurred by another person or partnership, or has provided any other financial assistance to another person or partnership, (i) the particular person or partnership is deemed to have transferred, at that time, property to that other person or partnership, and (ii) the property, if any, transferred to the particular person or partnership from the other person or partnership in exchange for the guarantee or other financial assistance is deemed to have been transferred to the particular person or partnership in exchange for the property deemed by subparagraph (i) to have been transferred; (e) the fair market value at any time of a property deemed by subparagraph (d)(i) to have been transferred at that time to another person or partnership is deemed to be the amount at that time of the loan or indebtedness incurred by the other person or partnership to which the property relates; (f) if, at any time after June 22, 2000, a particular person or partnership renders any service (other than an exempt service) to, for or on behalf of another person or partnership, C. 34 Tax Amendm (i) the particular person or partnership is deemed to have transferred, at that time, property to that other person or partnership, and (ii) the property, if any, transferred to the particular person or partnership from the other person or partnership in exchange for the service is deemed to have been transferred to the particular person or partnership in exchange for the property deemed by subparagraph (i) to have been transferred; (g) each of the following acquisitions of property by a particular person or partnership is deemed to be a transfer of the property, at the time of the acquisition of the property, to the particular person or partnership from the person or partnership from which the property was acquired, namely, the acquisition by the particular person or partnership of (i) a share of a corporation from the corporation, (ii) an interest as a beneficiary under a trust (otherwise than from a beneficiary under the trust), (iii) an interest in a partnership (otherwise than from a member of the partnership), (iv) a debt owing by a person or partnership from the person or partnership, and (v) a right (granted after June 22, 2000, by the person or partnership from which the right was acquired) to acquire or to be loaned property; (h) the fair market value at any time of a property deemed by subparagraph (f)(i) to have been transferred at that time is deemed to be the fair market value at that time of the service to which the property relates; (i) a person or partnership that at any time becomes obligated to do an act that would, if done, constitute the transfer or loan of a property to another person or partnership is deemed to have become obligated at that time to transfer or loan, as the case may be, property to that other person or partnership; 2011-2012-2013 Impôt et ta (j) in applying at any time the definition “non-resident time” in subsection (1), if a trust acquires property of an individual as a consequence of the death of the individual and the individual was immediately before death resident in Canada, the individual is deemed to have transferred the property to the trust immediately before the individual’s death; (k) a transfer or loan of property at any time is deemed to be made at that time jointly by a particular person or partnership and a second person or partnership (referred to in this paragraph as the “specified person”) if (i) the particular person or partnership transfers or loans property at that time to another person or partnership, (ii) the transfer or loan is made at the direction, or with the acquiescence, of the specified person, and (iii) it is reasonable to conclude that one of the reasons the transfer or loan is made is to avoid or minimize the liability, of any person or partnership, under this Part that arose, or that would otherwise have arisen, because of the application of this section; (k.1) a transfer or loan of property made at any time on or after November 9, 2006, is deemed to be made at that time jointly by a particular person or partnership and a second person or partnership (referred to in this paragraph as the “specified person”) if (i) the particular person or partnership transfers or loans property at that time to another person or partnership, and (ii) a purpose or effect of the transfer or loan may reasonably be considered to be to provide benefits in respect of services rendered by a person as an employee of the specified person (whether the provision of the benefits is because of a right that is immediate or future, absolute or contingent, or conditional on or subject to the exercise of any discretion by any person or partnership); C. 34 Tax Amendm (l) a transfer or loan of property at any time is deemed to be made at that time jointly by a corporation and a person or partnership (referred to in this paragraph as the “specified person”) if (i) the corporation transfers or loans property at that time to another person or partnership, (ii) the transfer or loan is made at the direction, or with the acquiescence, of the specified person, (iii) that time is not, or would not be if the transfer or loan were a contribution of the specified person, (A) a non-resident time of the specified person, or (B) if the specified person is a partnership, a non-resident time of one or more members of the partnership, and (iv) either (A) the corporation is, at that time, a controlled foreign affiliate of the specified person, or would at that time be a controlled foreign affiliate of the specified person if the specified person were at that time resident in Canada, or (B) it is reasonable to conclude that the transfer or loan was made in contemplation of the corporation becoming after that time a corporation described in clause (A); (m) a particular person or partnership is deemed to have transferred, at a particular time, a particular property or particular part of it, as the case may be, to a corporation described in subparagraph (i) or a second person or partnership described in subparagraph (ii) if (i) the particular property is a share of the capital stock of a corporation held at the particular time by the particular person or partnership, and as consideration for the disposition at or before the particular time of the share, the particular person or partnership received at the particular time 2011-2012-2013 Impôt et ta (or became entitled at the particular time to receive) from the corporation a share of the capital stock of the corporation, or (ii) the particular property (or property for which the particular property is substituted) was acquired, before the particular time, from the second person or partnership by any person or partnership, in circumstances that are described by any of subparagraphs (g)(i) to (v) (or would be so described if it applied at the time of that acquisition) and at the particular time, (A) the terms or conditions of the particular property change, (B) the second person or partnership redeems, acquires or cancels the particular property or the particular part of it, (C) if the particular property is a debt owing by the second person or partnership, the debt or the particular part of it is settled or cancelled, or (D) if the particular property is a right to acquire or to be loaned property, the particular person or partnership exercises the right; (n) a contribution made at any time by a particular trust to another trust is deemed to have been made at that time jointly by the particular trust and by each person or partnership that is at that time a contributor to the particular trust; (o) a contribution made at any time by a particular partnership to a trust is deemed to have been made at that time jointly by the particular partnership and by each person or partnership that is at that time a member of the particular partnership; (p) subject to paragraph (q) and subsection (9), the amount of a contribution to a trust at the time it was made is deemed to be the fair market value, at that time, of the property that was the subject of the contribution; (q) a person or partnership that at any time acquires a fixed interest in a trust (or a right, issued by the trust, to acquire a fixed interest in the trust) from another person or C. 34 Tax Amendm partnership (other than from the trust that issued the interest or the right) is deemed to have made at that time a contribution to the trust and the amount of the contribution is deemed to be equal to the fair market value at that time of the interest or right, as the case may be; (r) a particular person or partnership that has acquired a fixed interest in a trust as a consequence of making a contribution to the trust — or that has made a contribution to the trust as a consequence of having acquired a fixed interest in the trust or a right described in paragraph (q) — is, for the purpose of applying this section at any time after the time that the particular person or partnership transfers the fixed interest or the right, as the case may be, to another person or partnership (which transfer is referred to in this paragraph as the “sale”), deemed not to have made the contribution in respect of the fixed interest, or right, that is the subject of the sale if (i) in exchange for the sale, the other person or partnership transfers or loans, or becomes obligated to transfer or loan, property (which property is referred to in subparagraph (ii) as the “consideration”) to the particular person or partnership, and (ii) it is reasonable to conclude (A) having regard only to the sale and the consideration that the particular person or partnership would be willing to make the sale if the particular person or partnership were dealing at arm’s length with the other person or partnership, and (B) that the terms and conditions made or imposed in respect of the exchange would be acceptable to the particular person or partnership if the particular person or partnership were dealing at arm’s length with the other person or partnership; (s) a transfer to a trust by a particular person or partnership is deemed not to be, at a particular time, a contribution to the trust if 2011-2012-2013 Impôt et ta (i) the particular person or partnership has transferred, at or before the particular time and in the ordinary course of business of the particular person or partnership, property to the trust, (ii) the transfer is not an arm’s length transfer, but would be an arm’s length transfer if the definition “arm’s length transfer” in subsection (1) were read without reference to paragraph (a) and subparagraphs (b)(i), (ii) and (iv) to (vii) of that definition, (iii) it is reasonable to conclude that the particular person or partnership was the only person or partnership that acquired, in respect of the transfer, an interest as a beneficiary under the trust, (iv) the particular person or partnership was required, under the securities law of a country or of a political subdivision of the country in respect of the issuance by the trust of interests as a beneficiary under the trust, to acquire an interest because of the particular person or partnership’s status at the time of the transfer as a manager or promoter of the trust, (v) at the particular time the trust is not an exempt foreign trust, but would be at that time an exempt foreign trust if it had not made an election under paragraph (h) of the definition “exempt foreign trust” in subsection (1), and (vi) the particular time is before the earliest of (A) the first time at which the trust becomes an exempt foreign trust, (B) the first time at which the particular person or partnership ceases to be a manager or promoter of the trust, and (C) the time that is 24 months after the first time at which the total fair market value of consideration received by the trust in exchange for interests as a beneficiary (other than the particular person or partnership’s interest referred to in subparagraph (iii)) under the trust is greater than $500,000; C. 34 Tax Amendm (t) a transfer, by a Canadian corporation of particular property, that is at a particular time a contribution by the Canadian corporation to a trust, is deemed not to be, after the particular time, a contribution by the Canadian corporation to the trust if (i) the trust acquired the property before the particular time from the Canadian corporation in circumstances described in subparagraph (g)(i) or (iv), (ii) as a result of a transfer (which transfer is referred to in this paragraph as the “sale”) at the particular time by any person or partnership (referred to in this paragraph as the “seller”) to another person or partnership (referred to in this paragraph as the “buyer”) the trust (A) no longer holds any property that is shares of the capital stock of, or debt issued by, the Canadian corporation, and (B) no longer holds any property that is property the fair market value of which is derived in whole or in part, directly or indirectly, from shares of the capital stock of, or debt issued by, the Canadian corporation, (iii) the buyer deals at arm’s length immediately before the particular time with the Canadian corporation, the trust and the seller, (iv) in exchange for the sale, the buyer transfers or becomes obligated to transfer property (which property is referred to in this paragraph as the “consideration”) to the seller, and (v) it is reasonable to conclude (A) having regard only to the sale and the consideration that the seller would be willing to make the sale if the seller were dealing at arm’s length with the buyer, (B) that the terms and conditions made or imposed in respect of the exchange would be acceptable to the seller if the seller were dealing at arm’s length with the buyer, and Impôt et ta 2011-2012-2013 (C) that the value of the consideration is not, at or after the particular time, determined in whole or in part, directly or indirectly, by reference to shares of the capital stock of, or debt issued by, the Canadian corporation; (u) a transfer, before October 11, 2002, to a personal trust by an individual (other than a trust) of particular property is deemed not to be a contribution of the particular property by the individual to the trust if (i) the individual identifies the trust in prescribed form filed with the Minister on or before the individual’s filing-due date for the individual’s 2003 taxation year (or a later date that is acceptable to the Minister), and (ii) the Minister is satisfied that (A) the individual (and any person or partnership not dealing at any time at arm’s length with the individual) has never loaned or transferred, directly or indirectly, restricted property to the trust, (B) in respect of each contribution (determined without reference to this paragraph) made before October 11, 2002, by the individual to the trust, none of the reasons (determined by reference to all the circumstances including the terms of the trust, an intention, the laws of a country or the existence of an agreement, a memorandum, a letter of wishes or any other arrangement) for the contribution was to permit or facilitate, directly or indirectly, the conferral at any time of a benefit (for greater certainty, including an interest as a beneficiary under the trust) on (I) the individual, (II) a descendant of the individual, or (III) any person or partnership with whom the individual or descendant does not, at any time, deal at arm’s length, and C. 34 Tax Amendm (C) the total of all amounts each of which is the amount of a contribution (determined without reference to this paragraph) made before October 11, 2002, by the individual to the trust does not exceed the greater of (I) 1% of the total of all amounts each of which is the amount of a contribution (determined without reference to this paragraph) made to the trust before October 11, 2002, and (II) $500; and (v) a loan made by a particular specified financial institution to a trust is deemed not to be a contribution to the trust if (i) the loan is made on terms and conditions that would have been agreed to by persons dealing at arm’s length, and (ii) the loan is made by the specified financial institution in the ordinary course of the business carried on by it. Impôt et ta 2011-2012-2013 Liabilities of non-resident trusts and others (3) If at a specified time in a trust’s particular taxation year (other than a trust that is, at that time, an exempt foreign trust) the trust is nonresident (determined without reference to this subsection) and, at that time, there is a resident contributor to the trust or a resident beneficiary under the trust, (a) the trust is deemed to be resident in Canada throughout the particular taxation year for the purposes of (i) section 2, (ii) computing the trust’s income for the particular taxation year, (iii) applying subsections 104(13.1) to (28) and 107(2.1), in respect of the trust and a beneficiary under the trust, (iv) applying clause 53(2)(h)(i.1)(B), the definition “non-resident entity” in subsection 94.1(2), subsection 107(2.002) and section 115, in respect of a beneficiary under the trust, (v) paragraph (c) and subsection 111(9), (vi) determining an obligation of the trust to file a return under section 233.3 or 233.4, (vii) determining the rights and obligations of the trust under Divisions I and J, (viii) determining the liability of the trust for tax under Part I, and under Part XIII on amounts paid or credited (in this paragraph having the meaning assigned by Part XIII) to the trust, (ix) applying Part XIII in respect of an amount (other than an exempt amount) paid or credited by the trust to any person, and C. 34 Tax Amendm (x) determining whether a foreign affiliate of a taxpayer (other than the trust) is a controlled foreign affiliate of the taxpayer; (b) no deduction shall be made under subsection 20(11) by the trust in computing its income for the particular taxation year, and for the purposes of applying subsection 20(12) and section 126 to the trust for the particular taxation year (i) in determining the non-business-income tax (in this paragraph as defined by subsection 126(7)) paid by the trust for the particular taxation year, paragraph (b) of the definition “non-business-income tax” does not apply, and (ii) if, at that specified time, the trust is resident in a country other than Canada, (A) the trust’s income for the particular taxation year is deemed to be from sources in that country and not to be from any other source, and (B) the business-income tax (in this paragraph as defined by subsection 126(7)), and the non-business-income tax, paid by the trust for the particular taxation year are deemed to have been paid by the trust to the government of that country and not to any other government; (c) if the trust was non-resident throughout its taxation year (referred to in this paragraph as the “preceding year”) immediately preceding the particular taxation year, the trust is deemed to have (i) immediately before the end of the preceding year, disposed of each property (other than property described in any of subparagraphs 128.1(1)(b)(i) to (iv)) held by the trust at that time for proceeds of disposition equal to its fair market value at that time, and (ii) at the beginning of the particular taxation year, acquired each of those properties so disposed of at a cost equal to its proceeds of disposition; 2011-2012-2013 Impôt et ta (d) each person that at any time in the particular taxation year is a resident contributor to the trust (other than an electing contributor in respect of the trust at the specified time) or a resident beneficiary under the trust (i) has jointly and severally, or solidarily, with the trust and with each other such person, the rights and obligations of the trust in respect of the particular taxation year under Divisions I and J, and (ii) is subject to Part XV in respect of those rights and obligations; (e) each person that at any time in the particular taxation year is a beneficiary under the trust and was a person from whom an amount would be recoverable at the end of the trust’s 2006 taxation year under subsection (2) (as it read in its application to taxation years that end before 2007) in respect of the trust if the person had received before the trust’s 2007 taxation year amounts described under paragraph (2)(a) or (b) in respect of the trust (as those paragraphs read in their application to taxation years that end before 2007) (i) has, to the extent of the person’s recovery limit for the year, jointly and severally, or solidarily, with the trust and with each other such person, the rights and obligations of the trust in respect of the taxation years, of the trust, that end before 2007 under Divisions I and J, and (ii) is, to the extent of the person’s recovery limit for the year, subject to Part XV in respect of those rights and obligations; (f) if the trust (referred to in this paragraph as the “particular trust”) is an electing trust in respect of the particular taxation year, (i) an inter vivos trust (in this paragraph referred to as the “non-resident portion trust”) is deemed for the purposes of this Act (other than for the purposes of subsection 104(2)) C. 34 Tax Amendm (A) to be created at the first time at which the particular trust exists in its first taxation year in respect of which the particular trust is an electing trust, and (B) to continue in existence until the earliest of (I) the time at which the particular trust ceases to be resident in Canada because of subsection (5) or (5.1), (II) the time at which the particular trust ceases to exist, and (III) the time at which the particular trust becomes resident in Canada otherwise than because of this subsection, (ii) all of the particular trust’s property that is part of the particular trust’s non-resident portion is deemed to be the property of the non-resident portion trust and not to be, except for the purposes of this paragraph and the definition “electing trust” in subsection (1), the particular trust’s property, (iii) the terms and conditions of, and rights and obligations of beneficiaries under, the particular trust (determined by reference to all the circumstances including the terms of a trust, an intention, the laws of a country or the existence of an agreement, a memorandum, a letter of wishes or any other arrangement) are deemed to be the terms and conditions of, and rights and obligations of beneficiaries under, the nonresident portion trust, (iv) for greater certainty (A) the trustees of the particular trust are deemed to be the trustees of the nonresident portion trust, (B) the beneficiaries under the particular trust are deemed to be the beneficiaries under the non-resident portion trust, and (C) the non-resident portion trust is deemed not to have a resident contributor or connected contributor to it, Impôt et ta 2011-2012-2013 (v) the non-resident portion trust is deemed to be, without affecting the liability of its trustees for their own income tax, in respect of its property an individual, (vi) if all or part of a property becomes at a particular time part of the particular trust’s non-resident portion and immediately before that time the property or that part, as the case may be, was part of its resident portion, the particular trust is deemed to have transferred at the particular time the property or that part, as the case may be, to the non-resident portion trust, (vii) if all or part of a property becomes at a particular time part of the particular trust’s resident portion and immediately before that time the property or that part, as the case may be, was part of its nonresident portion, the non-resident portion trust is deemed to have transferred at the particular time the property or that part, as the case may be, to the particular trust, (viii) the particular trust and the nonresident portion trust are deemed at all times to be affiliated with each other and to not deal with each other at arm’s length, (ix) the particular trust (A) has jointly and severally, or solidarily, with the non-resident portion trust, the rights and obligations of the nonresident portion trust in respect of any taxation year under Divisions I and J, and (B) is subject to Part XV in respect of those rights and obligations, and (x) if the non-resident portion trust ceases to exist at a particular time (for greater certainty, as determined by clause (i)(B)) (A) the non-resident portion trust is deemed, at the time (referred to in this subparagraph as the “disposition time”) that is immediately before the time that is immediately before the particular time, to have C. 34 Tax Amendm (I) in the case of each property of the non-resident portion trust that is property described in any of subparagraphs 128.1(1)(b)(i) to (iv), disposed of the property for proceeds of disposition equal to the cost amount to it of the property at the disposition time, and (II) in the case of each other property of the non-resident portion trust, disposed of the property for proceeds of disposition equal to its fair market value of the property at the disposition time, (B) the particular trust is deemed to have acquired, at the time that is immediately before the particular time, each property described in subclause (A)(I) or (II) at a cost equal to the proceeds determined under that subclause in respect of the property, and (C) each person or partnership that is at the time immediately before the particular time a beneficiary under the nonresident portion trust is deemed (I) at the disposition time to have disposed of the beneficiary’s interest as a beneficiary under the non-resident portion trust for proceeds equal to the beneficiary’s cost amount in the interest at the disposition time, and (II) at the disposition time, to have ceased to be, other than for purposes of this clause, a beneficiary under the non-resident portion trust; and (g) if a person deducts or withholds any amount (referred to in this paragraph as the “withholding amount”) as required by section 215 from a particular amount paid or credited or deemed to have been paid or credited to the trust, and the particular amount has been included in the trust’s income for the particular taxation year, the withholding amount is deemed to have been paid on account of the trust’s tax under this Part for the particular taxation year. 2011-2012-2013 Excluded provisions Impôt et ta (4) For greater certainty, paragraph (3)(a) does not deem a trust to be resident in Canada for the purposes of (a) the definitions “arm’s length transfer” and “exempt foreign trust” in subsection (1); (b) paragraph (14)(a), subsections 70(6) and 73(1), the definition “Canadian partnership” in subsection 102(1), paragraph 107.4(1)(c) and paragraph (a) of the definition “mutual fund trust” in subsection 132(6); (c) determining the liability of a person (other than the trust) that would arise under section 215; (d) determining whether, in applying subsection 128.1(1), the trust becomes resident in Canada at a particular time; (e) determining whether, in applying subsection 128.1(4), the trust ceases to be resident in Canada at a particular time; (f) subparagraph (f)(i) of the definition “disposition” in subsection 248(1); (g) determining whether subsection 107(5) applies to a distribution on or after July 18, 2005, of property to the trust; and (h) determining whether subsection 75(2) applies to deem an amount to be an income, loss, taxable capital gain or allowable capital loss of the trust. Deemed cessation of residence — loss of resident contributor or resident beneficiary (5) A trust is deemed to cease to be resident in Canada at the earliest time at which there is neither a resident contributor to the trust nor a resident beneficiary under the trust in a taxation year (determined without reference to subsection 128.1(4)) of the trust (a) that immediately follows a taxation year of the trust throughout which it was deemed by subsection (3) to be resident in Canada for the purpose of computing its income; and (b) at a specified time in which the trust C. 34 Tax Amendm (i) is non-resident, (ii) is not an exempt foreign trust, and (iii) has no resident contributor to it or resident beneficiary under it. Deemed cessation of residence — becoming an exempt foreign trust (5.1) A trust is deemed to cease to be resident in Canada at the earliest time at which the trust becomes an exempt foreign trust in a taxation year (determined without reference to subsection 128.1(4)) of the trust (a) that immediately follows a taxation year of the trust throughout which it was deemed by subsection (3) to be resident in Canada for the purpose of computing its income; and (b) at a specified time in which (i) there is a resident contributor to the trust or a resident beneficiary under the trust, and (ii) the trust is an exempt foreign trust. Administrative relief — changes in status (5.2) If a trust is deemed by subsection (5) or (5.1) to cease to be resident in Canada at a particular time, the following rules apply to the trust in respect of the particular taxation year that is, as a result of that cessation of residence, deemed by subparagraph 128.1(4)(a)(i) to end immediately before the particular time: (a) the trust’s return of income for the particular taxation year is deemed to be filed with the Minister on a timely basis if it is filed with the Minister within 90 days from the end of the trust’s taxation year that is deemed by subparagraph 128.1(4)(a)(i) to start at the particular time; and (b) an amount that is included in the trust’s income (determined without reference to subsections 104(6) and (12)) for the particular taxation year but that became payable (determined without regard to this paragraph) by the trust in the period after the particular taxation year and before the end of the trust’s taxation year that is deemed by subparagraph 128.1(4)(a)(i) to start at the particular time, is deemed to have become payable by the trust immediately before the end of the particular taxation year and not at any other time. Impôt et ta 2011-2012-2013 Ceasing to be an exempt foreign trust (6) If at a specified time in a trust’s taxation year it is an exempt foreign trust, at a particular time in the immediately following taxation year (determined without reference to this subsection) the trust ceases to be an exempt foreign trust (otherwise than because of becoming resident in Canada), and at the particular time there is a resident contributor to, or resident beneficiary under, the trust, (a) the trust’s taxation year (determined without reference to this subsection) that includes the particular time is deemed to have ended immediately before the particular time and a new taxation year of the trust is deemed to begin at the particular time; and (b) for the purpose of determining the trust’s fiscal period after the particular time, the trust is deemed not to have established a fiscal period before the particular time. Limit to amount recoverable (7) The maximum amount recoverable under the provisions referred to in paragraph (3)(d) at any particular time from a person in respect of a trust (other than a person that is deemed, under subsection (12) or (13), to be a contributor or a resident contributor to the trust) and a particular taxation year of the trust is the person’s recovery limit at the particular time in respect of the trust and the particular year if (a) either (i) the person is liable under a provision referred to in paragraph (3)(d) in respect of the trust and the particular year solely because the person was a resident beneficiary under the trust at a specified time in respect of the trust in the particular year, or (ii) at a specified time in respect of the trust in the particular year, the total of all amounts each of which is the amount, at the time it was made, of a contribution to the trust made before the specified time by the person or by another person or partnership not dealing at arm’s length with the person, is not more than the greater of (A) $10,000, and C. 34 Tax Amendm (B) 10% of the total of all amounts each of which was the amount, at the time it was made, of a contribution made to the trust before the specified time; (b) except if the total determined in subparagraph (a)(ii) in respect of the person and all persons or partnerships not dealing at arm’s length with the person is $10,000 or less, the person has filed on a timely basis under section 233.2 all information returns required to be filed by the person before the particular time in respect of the trust (or on any later day that is acceptable to the Minister); and (c) it is reasonable to conclude that for each transaction that occurred before the end of the particular year at the direction of, or with the acquiescence of, the person (i) none of the purposes of the transaction was to enable the person to avoid or minimize any liability under a provision referred to in paragraph (3)(d) in respect of the trust, and (ii) the transaction was not part of a series of transactions any of the purposes of which was to enable the person to avoid or minimize any liability under a provision referred to in paragraph (3)(d) in respect of the trust. Recovery limit (8) The recovery limit referred to in paragraph (3)(e) and subsection (7) at a particular time of a particular person in respect of a trust and a particular taxation year of the trust is the amount, if any, by which the greater of (a) the total of all amounts each of which is (i) an amount received or receivable after 2000 and before the particular time (A) by the particular person on the disposition of all or part of the person’s interest as a beneficiary under the trust, or Impôt et ta 2011-2012-2013 (B) by a person or partnership (that was, when the amount became receivable, a specified party in respect of the particular person) on the disposition of all or part of the specified party’s interest as a beneficiary under the trust, (ii) an amount (other than an amount described in subparagraph (i)) made payable by the trust after 2000 and before the particular time to (A) the particular person because of the interest of the particular person as a beneficiary under the trust, or (B) a person or partnership (that was, when the amount became payable, a specified party in respect of the particular person) because of the interest of the specified party as a beneficiary under the trust, (iii) an amount received after August 27, 2010, by the particular person, or a person or partnership (that was, when the amount was received, a specified party in respect of the particular person), as a loan from the trust to the extent that the amount has not been repaid, (iv) an amount (other than an amount described in any of subparagraphs (i) to (iii)) that is the fair market value of a benefit received or enjoyed, after 2000 and before the particular time, from or under the trust by (A) the particular person, or (B) a person or partnership that was, when the benefit was received or enjoyed, a specified party in respect of the particular person, or (v) the maximum amount that would be recoverable from the particular person at the end of the trust’s 2006 taxation year under subsection (2) (as it read in its application to taxation years that end before 2007) if the trust had tax payable under this Part at the end of the trust’s 2006 taxation year and that tax payable exceeded the total of the amounts described in respect of the particular person under C. 34 Tax Amendm paragraphs (2)(a) and (b) (as they read in their application to taxation years that end before 2007), except to the extent that the amount so recoverable is in respect of an amount that is included in the particular person’s recovery limit because of subparagraph (i) or (ii), and (b) the total of all amounts each of which is the amount, when made, of a contribution to the trust before the particular time by the particular person, exceeds the total of all amounts each of which is (c) an amount recovered before the particular time from the particular person in connection with a liability of the particular person (in respect of the trust and the particular year or a preceding taxation year of the trust) that arose because of the application of subsection (3) (or the application of this section as it read in its application to taxation years that end before 2007), (d) an amount (other than an amount in respect of which this paragraph has applied in respect of any other person) recovered before the particular time from a specified party in respect of the particular person in connection with a liability of the particular person (in respect of the trust and the particular year or a preceding taxation year of the trust) that arose because of the application of subsection (3) (or the application of this section as it read in its application to taxation years that end before 2007), or (e) the amount, if any, by which the particular person’s tax payable under this Part for any taxation year in which an amount described in any of subparagraphs (a)(i) to (iv) was paid, became payable, was received, became receivable or was enjoyed by the particular person exceeds the amount that would have been the particular person’s tax payable under this Part for that taxation year if no such amount were paid, became payable, were received, became receivable or were enjoyed by the particular person in that taxation year. 2011-2012-2013 Determination of contribution amount — restricted property Impôt et ta (9) If a person or partnership contributes at any time restricted property to a trust, the amount of the contribution at that time is deemed, for the purposes of this section, to be the greater of (a) the amount, determined without reference to this subsection, of the contribution at that time, and (b) the amount that is the greatest fair market value of the restricted property, or property substituted for it, in the period that begins immediately after that time and ends at the end of the third calendar year that ends after that time. Contributor — resident in Canada within 60 months after contribution (10) In applying this section at each specified time, in respect of a trust’s taxation year, that is before the particular time at which a contributor to the trust becomes resident in Canada within 60 months after making a contribution to the trust, the contribution is deemed to have been made at a time other than a non-resident time of the contributor if (a) in applying the definition “non-resident time” in subsection (1) at each of those specified times, the contribution was made at a non-resident time of the contributor; and (b) in applying the definition “non-resident time” in subsection (1) immediately after the particular time, the contribution is made at a time other than a non-resident time of the contributor. Application of subsections (12) and (13) (11) Subsections (12) and (13) apply to a trust or a person in respect of a trust if (a) at any time property of a trust (referred to in this subsection and subsections (12) and (13) as the “original trust”) is transferred or loaned, directly or indirectly, in any manner, to another trust (referred to in this subsection and subsections (12) and (13) as the “transferee trust”); C. 34 Tax Amendm (b) the original trust (i) is deemed to be resident in Canada immediately before that time because of paragraph (3)(a), (ii) would be deemed to be resident in Canada immediately before that time because of paragraph (3)(a) if this section were read without reference to paragraph (a) of the definition “connected contributor” in subsection (1) and paragraph (a) of the definition “resident contributor” in that subsection, (iii) was deemed to be resident in Canada immediately before that time because of subsection (1) as it read in its application to taxation years that end before 2007, or (iv) would have been deemed to be resident in Canada immediately before that time because of subsection (1) as it read in its application to taxation years that end before 2007 if that subsection were read in that application without reference to subclause (b)(i)(A)(III) of that subsection; and (c) it is reasonable to conclude that one of the reasons the transfer or loan is made is to avoid or minimize a liability under this Part that arose, or that would otherwise have arisen, because of the application of this section (or the application of this section as it read in its application to taxation years that end before 2007). Deemed resident contributor (12) The original trust described in subsection (11) (including a trust that has ceased to exist) is deemed to be, at and after the time of the transfer or loan referred to in that subsection, a resident contributor to the transferee trust for the purpose of applying this section in respect of the transferee trust. 2011-2012-2013 Deemed contributor Impôt et ta (13) A person (including any person that has ceased to exist) that is, at the time of the transfer or loan referred to in subsection (11), a contributor to the original trust, is deemed to be at and after that time (a) a contributor to the transferee trust; and (b) a connected contributor to the transferee trust, if at that time the person is a connected contributor to the original trust. Restricted property — exception (14) A particular property that is, or will be, at any time held, loaned or transferred, as the case may be, by a particular person or partnership is not restricted property held, loaned or transferred, as the case may be, at that time by the particular person or partnership if (a) the following conditions are met: (i) the particular property (and property, if any, for which it is, or is to be, substituted) was not, and will not be, at any time acquired, held, loaned or transferred by the particular person or partnership (or any person or partnership with whom the particular person or partnership does not at any time deal at arm’s length) in whole or in part for the purpose of permitting any change in the value of the property of a corporation (that is, at any time, a closely held corporation) to accrue directly or indirectly in any manner whatever to the value of property held by a non-resident trust, (ii) the Minister is satisfied that the particular property (and property, if any, for which it is, or is to be, substituted) is described by subparagraph (i), and (iii) the particular property is identified in prescribed form, containing prescribed information, filed, by or on behalf of the particular person or partnership, with the Minister on or before (A) in the case of a person, the particular person’s filing-due date for the particular person’s taxation year that includes that time, C. 34 Tax Amendm (B) in the case of a partnership, the day on or before which a return is required by section 229 of the Income Tax Regulations to be filed in respect of the fiscal period of the particular partnership or would be required to be so filed if that section applied to the partnership, or (C) another date that is acceptable to the Minister; or (b) at that time (i) the particular property is (A) a share of the capital stock of a corporation, (B) a fixed interest in a trust, or (C) an interest, as a member of a partnership, under which, by operation of any law governing the arrangement in respect of the partnership, the liability of the member as a member of the partnership is limited, (ii) there are at least 150 persons each of whom holds at that time property that at that time (A) is identical to the particular property, and (B) has a total fair market value of at least $500, (iii) the total of all amounts each of which is the fair market value, at that time, of the particular property (or of identical property that is held, at that time, by the particular person or partnership or a person or partnership with whom the particular person or partnership does not deal at arm’s length) does not exceed 10% of the total of all amounts each of which is the fair market value, at that time, of the particular property or of identical property held by any person or partnership, (iv) property that is identical to the particular property can normally be acquired by and sold by members of the public in the open market, and Impôt et ta 2011-2012-2013 (v) the particular property, or identical property, is listed on a designated stock exchange. Anti-avoidance (15) In applying this section, (a) if it can reasonably be considered that one of the main reasons that a person or partnership (i) is at any time a shareholder of a corporation is to cause the condition in paragraph (b) of the definition “closely held corporation” in subsection (1) to be satisfied in respect of the corporation, the condition is deemed not to have been satisfied at that time in respect of the corporation, (ii) holds at any time an interest in a trust is to cause the condition in clause (h)(ii)(A) of the definition “exempt foreign trust” in subsection (1) to be satisfied in respect of the trust, the condition is deemed not to have been satisfied at that time in respect of the trust, and (iii) holds at any time a property is to cause the condition described in subparagraph (14)(b)(ii) to be satisfied in respect of the property or an identical property held by any person, the condition is deemed not to have been satisfied at that time in respect of the property or the identical property; (b) if at any time at or before a specified time in a trust’s taxation year, a resident contributor to the trust contributes to the trust property that is restricted property of the trust, or property for which restricted property of the trust is substituted, and the trust is at that specified time an exempt foreign trust by reason of paragraph (f) of the definition “exempt foreign trust” in subsection (1), the amount of the trust’s income for the taxation year from the restricted property, and the amount of any taxable capital gain from the disposition in the taxation year by the trust of the restricted property, shall be included in computing the income of the resident contributor for its taxation year in which that C. 34 Tax Amendm taxation year of the trust ends and not in computing the income of the trust for that taxation year of the trust; and (c) if at a specified time in a trust’s taxation year it is an exempt foreign trust by reason of paragraph (h) of the definition “exempt foreign trust” in subsection (1), at a time immediately before a particular time in the immediately following taxation year (determined without reference to subsection (6)) there is a resident contributor to, or resident beneficiary under, the trust, at the time that is immediately before the particular time a beneficiary holds a fixed interest in the trust, and at the particular time the interest ceases to be a fixed interest in the trust, (i) the trust is deemed, other than for purposes of subsection (6), not to be an exempt foreign trust at any time in the trust’s taxation year (referred to in this paragraph as its “assessment year”) that ends (for greater certainty as determined under paragraph (6)(a)) at the time that is immediately before the particular time, (ii) the trust shall include in computing its income for its assessment year an amount equal to the amount determined by the formula A–B–C where A is the amount by which the total of all amounts each of which is the fair market value of a property held by the trust at the end of its assessment year exceeds the total of all amounts each of which is the principal amount outstanding at the end of its assessment year of a liability of the trust, B is the amount by which the total of all amounts each of which is the fair market value of a property held by the trust at the earliest time at which there is a resident contributor to, or resident beneficiary under, the trust and at which the trust is an exempt foreign trust (referred to in this paragraph as the “initial time”) exceeds the total of Impôt et ta 2011-2012-2013 all amounts each of which is the principal amount outstanding at the initial time of a liability of the trust, and C is the total of all amounts each of which is the amount of a contribution made to the trust in the period that begins at the initial time and ends at the end of its assessment year (in this paragraph referred to as the “interest gross-up period”), and (iii) if the trust is liable for tax for its assessment year, then throughout the period that begins at the trust’s balancedue day for each taxation year that ends in the interest gross-up period and ends at the balance-due day for its assessment year, the trust is (in addition to any excess otherwise determined in respect of the trust under that subsection) deemed to have an excess for the purposes of subsection 161(1) equal to the amount determined by the formula A/B × 42.92% where A is the amount determined under subparagraph (ii) in respect of the trust for the particular taxation year, and B is the number of the trust’s taxation years that end in the interest gross-up period. Attribution to electing contributors (16) If at a specified time in respect of a trust for a taxation year of the trust (referred to in this subsection as the “trust’s year”), there is an electing contributor in respect of the trust, the following rules apply: (a) the electing contributor is required to include in computing their income for their taxation year (referred to in this subsection as C. 34 Tax Amendm the “contributor’s year”) in which the trust’s year ends, the amount determined by the formula A/B × (C – D) where A is the total of all amounts each of which is (i) if at or before the specified time the electing contributor has made a contribution to the trust and is not a joint contributor in respect of the trust and the contribution, the amount of the contribution, or (ii) if at or before the specified time the electing contributor has made a contribution to the trust and is a joint contributor in respect of the trust and the contribution, the amount obtained when the amount of the contribution is divided by the number of joint contributors in respect of the contribution, B is the total of all amounts each of which is the amount that would be determined under A for each resident contributor, or connected contributor, to the trust at the specified time if all of those contributors were electing contributors in respect of the trust, C is the trust’s income, computed without reference to paragraph (f), for the trust’s year, and D is the amount deducted by the trust under section 111 in computing its taxable income for the trust’s year; (b) subject to paragraph (c), the amount, if any, required by paragraph (a) to be included in the electing contributor’s income for the contributor’s year is deemed to be income from property from a source in Canada; (c) for the purposes of this paragraph, paragraph (d) and section 126, an amount in respect of the trust’s income for the trust’s year from a source in a country other than Canada is deemed to be income of the electing contributor for the contributor’s year from that source if Impôt et ta 2011-2012-2013 (i) the amount is designated by the trust, in respect of the electing contributor, in the trust’s return of income under this Part for the trust’s year, (ii) the amount may reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust) to be part of the amount that because of paragraph (a) was included in computing the income of the electing contributor for the contributor’s year, and (iii) the total of all amounts designated by the trust, under this paragraph or subsection 104(22) in respect of that source, in the trust’s return of income under this Part for the trust’s year is not greater than the trust’s income for the trust’s year from that source; (d) for the purposes of this paragraph and section 126, the electing contributor is deemed to have paid as business-income tax (in this subsection as defined by subsection 126(7)) or non-business-income tax (in this subsection as defined by subsection 126(7)), as the case may be, for the contributor’s year in respect of a source the amount determined by the formula A × B/C where A is the amount that, in the absence of subparagraph (e)(i), would be the business-income tax or non-business-income tax, as the case may be, paid by the trust in respect of that source for the trust’s year, B is the total of all amounts each of which is an amount designated under paragraph (c) in respect of that source by the trust in respect of the electing contributor in the trust’s return of income under this Part for the trust’s year, and C is the trust’s income for the trust’s year from that source; (e) in applying subsection 20(12) and section 126 in respect of the trust’s year there shall be deducted C. 34 Tax Amendm (i) in computing the trust’s income from a source for the trust’s year the total of all amounts each of which is an amount deemed by paragraph (c) to be income from that source of the electing contributor for the contributor’s year, and (ii) in computing the business-income tax or non-business-income tax paid by the trust for the trust’s year in respect of a source the total of all amounts in respect of that source each of which is an amount deemed by paragraph (d) to be paid by the electing contributor as business-income tax or non-business-income tax, as the case may be, in respect of that source; (f) in computing the trust’s income for the trust’s year there may be deducted the amount that does not exceed the amount included by reason of paragraph (a) in the electing contributor’s income for the contributor’s year; and (g) if before the specified time the electing contributor made a contribution to the trust as part of a series of transactions in which another person made the same contribution, in applying paragraphs (a) to (f) in respect of the electing contributor and the other person, the other person is deemed not to be a joint contributor in respect of the contribution if it can reasonably be considered that one of the main purposes of the series was to obtain the benefit of any deduction in computing income, taxable income or tax payable under this Act or any balance of undeducted outlays, expenses or other amounts available to the other person or any exemption available to the other person from tax payable under this Act. Impôt et ta 2011-2012-2013 Liability for joint contribution (17) If, at or before a specified time in a trust’s taxation year (referred to in this subsection as the “trust’s year”), there is an electing contributor in respect of the trust who is a joint contributor in respect of a contribution to the trust, (a) each person who is a joint contributor in respect of the contribution (i) has, in respect of the contribution, jointly and severally, or solidarily, the rights and obligations under Divisions I and J of each other person (referred to in this subsection as the “specified person”) who is, at or before the specified time, a joint contributor in respect of that contribution, for the specified person’s taxation year in which the trust’s year ends, and (ii) is subject to Part XV in respect of those rights and obligations; and (b) the maximum amount recoverable under the provisions referred to in paragraph (a) at a particular time from the person in respect of the contribution and a taxation year, of another person who is the specified person, in which the trust’s year ends is the amount determined by the formula A–B–C where A is the total of the amounts payable by the specified person under this Part for the specified person’s taxation year in which the trust’s year ends, B is the amount that would be determined for A if the total of the amounts payable by the specified person under this Part for the particular specified person’s taxation year in which the trust’s year ends were computed without reference to the contribution, and C. 34 Tax Amendm C is the amount recovered before the particular time from the specified person, and any other joint contributor in respect of the trust and the contribution, in connection with the liability of the specified person in respect of the contribution. (2) Subsection (1) applies to taxation years that end after 2006, except that (a) subsections 94(1) to (15) of the Act, as enacted by subsection (1), also apply to the particular taxation year of a trust that ends after 2000 and before 2007, and to each subsequent taxation year of the trust that ends before 2007, and to each taxation year of the beneficiaries under, and contributors to, the trust in which such a trust taxation year ends, if the trust elects to have section 94 of the Act, as enacted by subsection (1), apply to the particular taxation year by filing the election in writing with the Minister of National Revenue on or before the trust’s filingdue date for the trust’s taxation year in which this Act receives royal assent; (b) subsections 94(16) and (17) of the Act, as enacted by subsection (1), apply only to taxation years that end after March 4, 2010; (c) if (i) an election or form referred to in section 94 of the Act, as enacted by subsection (1), would otherwise be required to be filed before 120 days after the day on which this Act receives royal assent, it is deemed to have been filed with the Minister of National Revenue on a timely basis if it is filed with the Minister of National Revenue within 365 days after the day on which this Act receives royal assent, and (ii) a trust’s return of income for a taxation year throughout which it was deemed by subsection 94(3) of the Act, as enacted by subsection (1), to be Impôt et ta 2011-2012-2013 resident in Canada for the purpose of computing its income (or was deemed by paragraph 94(3)(f) of the Act, as enacted by subsection (1), to exist) would otherwise be required to be filed before 120 days after the day on which this Act receives royal assent, it is deemed to have been filed, for the purposes of section 162 of the Act, with the Minister of National Revenue on a timely basis if it is filed with the Minister of National Revenue within 365 days after the day on which this Act receives royal assent (however, this subparagraph does not apply in respect of a return of income for a taxation year that ends before the day on which this Act receives royal assent and for which the trust was deemed resident in Canada by section 94 of the Act as it read without reference to this Act); (d) if a trust elects, by notifying the Minister of National Revenue in writing on or before its filing-due date for its taxation year that includes the day on which this Act receives royal assent, that this paragraph applies, in applying section 94 of the Act, as enacted by subsection (1), in respect of the trust, the definition “arm’s length transfer” in subsection 94(1) of the Act, as enacted by subsection (1), does not include a loan or other transfer of property that is identified in the election and that is made in a taxation year that begins before 2003; (e) clause (f)(ii)(C) of the definition “exempt foreign trust” in subsection 94(1) of the Act, as enacted by subsection (1), is, in respect of a trust for its taxation years that end before 2009, to be read as follows: (C) no benefits are provided under the trust, other than benefits in respect of (I) qualifying services, (II) particular services rendered before November 9, 2006, to an employer by an employee of the employer if the employee had on November 8, 2006, a right (whether immediate or C. 34 Tax Amendm future or whether absolute or contingent) to receive the benefits in respect of the particular services under an agreement in writing 1. that was entered into before November 9, 2006, and 2. if the employee was resident in Canada on November 9, 2006, a copy of which was filed with a prescribed form with the Minister by or on behalf of the employer no later than April 30 of the first calendar year that begins after November 9, 2006, or (III) any combination of services that are described in subclause (I) or (II); (f) the expression “if the person is an individual and the trust arose on and as a consequence of the death of the individual, 18 months before the contribution time” in the definition “non-resident time” in subsection 94(1) of the Act, as enacted by subsection (1), is, in respect of contributions made before June 23, 2000, to be read as the expression “if the contribution time is before June 23, 2000, 18 months before the end of the trust’s taxation year that includes the contribution time”; (g) subparagraph 94(3)(a)(x) of the Act, as enacted by subsection (1), does not apply in determining, on or before July 18, 2005, whether a foreign affiliate is a controlled foreign affiliate of a taxpayer; (h) the reference to “(28)” in subparagraph 94(3)(a)(iii) of the Act, as enacted by subsection (1), is, for taxation years that begin before 2007, to be read as a reference to “(29)”; (i) paragraph 94(4)(b) of the Act, as enacted by subsection (1), is (i) subject to subparagraph (ii), for taxation years that begin on or before July 18, 2005, to be read without reference to “the definition “Canadian partnership” in subsection 102(1),”, and 2011-2012-2013 Impôt et ta (ii) to be read as follows in its application to a transfer, by a trust, that occurred before February 28, 2004: (b) subsections 70(6) and 73(1), paragraph 107.4(1)(c) other than subparagraph (i) of that paragraph and paragraph (a) of the definition “mutual fund trust” in subsection 132(6); (j) paragraph 94(4)(f) of the Act, as enacted by subsection (1), is, in its application to a transfer by a trust that occurred before February 28, 2004, to be read as follows: (f) determining the residency of the transferee in applying subparagraph (f)(ii) of the definition “disposition” in subsection 248(1); (k) paragraph 94(2)(o) of the Act, as enacted by subsection (1), is, in its application to a transfer that occurred before August 27, 2010, to be read as follows: (o) a contribution made at any time by a particular partnership to a trust is deemed to have been made at that time jointly by the particular partnership and by each person or partnership that is at that time a member of the particular partnership (other than a member of the particular partnership if the liability of the member as a member of the particular partnership is limited by operation of any law governing the partnership arrangement); (l) if a trust was, for its last taxation year that ends before 2007, deemed by paragraph 94(1)(c) of the Act (as it read in its application to that taxation year) to be resident in Canada, paragraphs 94(4)(d) and (e) of the Act, as enacted by subsection (1), do not apply to the trust for the period that starts immediately before the end of that last taxation year and that ends immediately after the beginning of its first taxation year that ends after 2006, unless during that period a change in the trustees of the trust occurred; C. 34 Tax Amendm (m) the reference to “designated stock exchange” in subparagraph 94(14)(b)(v) of the Act, as enacted by subsection (1), is, before December 14, 2007, to be read as a reference to “prescribed stock exchange”; (n) subparagraph (c)(ii) of the definition “exempt foreign trust” in subsection 94(1) of the Act, as enacted by subsection (1), is, before January 1, 2012, to be read as follows: (ii) at the particular time the trust owns and administers a university described in paragraph (f) of the definition “total charitable gifts” in subsection 118.1(1), (o) if a trust elects, by notifying the Minister of National Revenue in writing on or before its filing-due date for its taxation year that includes the day on which this Act receives royal assent, that this paragraph applies, subsections 94(5) to (6) of the Act, as enacted by subsection (1), are, for the trust’s taxation years that end on or before October 24, 2012, to be read as follows: (5) A trust is deemed to cease to be resident in Canada at the earliest time at which there is neither a resident contributor to the trust nor a resident beneficiary under the trust in a period 2011-2012-2013 Impôt et ta that would, if this Act were read without reference to subsection 128.1(4), be a taxation year of the trust (a) that immediately follows a taxation year of the trust throughout which it was resident in Canada; (b) at the beginning of which there was a resident contributor to the trust or a resident beneficiary under the trust; and (c) at the end of which the trust is nonresident. (6) If at any time a trust becomes or ceases to be an exempt foreign trust (otherwise than because of becoming resident in Canada), (a) its taxation year that would otherwise include that time is deemed to have ended immediately before that time and a new taxation year of the trust is deemed to begin at that time; and (b) for the purpose of determining the trust’s fiscal period after that time, the trust is deemed not to have established a fiscal period before that time. (3) Notwithstanding subsection 152(4) of the Act, the Minister of National Revenue may reassess a trust for its particular taxation year in respect of which it elects under subsection (2) and in respect of each of its subsequent taxation years that ends before 2007, tax, interest or penalties payable under Part I of the Act by the trust if (a) the trust is deemed by subsection 94(3) of the Act, as enacted by subsection (1), to be resident in Canada for the purpose of computing its income for the particular taxation year; and (b) on or before the day that is 365 days after the day on which this Act receives royal assent, the trust files with the Minister of National Revenue a prescribed form amending, as necessary, each of its returns for taxation years to which that election applies. C. 34 Tax Amendm 8. (1) The portion of subsection 94.1(1) of the Act before paragraph (a) is replaced by the following: Offshore investment fund property 94.1 (1) If in a taxation year a taxpayer holds or has an interest in property (referred to in this section as an “offshore investment fund property”) (2) Subparagraph 94.1(1)(f)(ii) of the Act is replaced by the following: (ii) 1/12 of the total of (A) the prescribed rate of interest for the period that includes that month, and (B) two per cent (3) The definition “non-resident entity” in subsection 94.1(2) of the Act is replaced by the following: “non-resident entity” « entité nonrésidente » “non-resident entity” at any time means (a) a corporation that is at that time nonresident, (b) a partnership, organization, fund or entity that is at that time non-resident or is not at that time situated in Canada, or (c) an exempt foreign trust (other than a trust described in any of paragraphs (a) to (g) of the definition “exempt foreign trust” in subsection 94(1)). (4) Subsections (1) to (3) apply to taxation years that end after March 4, 2010. Subsections (1) and (3) also apply to each taxation year of a beneficiary under a trust that ends before March 5, 2010 if subsection 94(1) of the Act, as enacted by section 7, applies to the trust for a taxation year of the trust that ends in that earlier taxation year of the beneficiary. 2011-2012-2013 Impôt et ta (5) Subsection (6) applies to a taxpayer for each taxation year that ends in the period that begins on January 1, 2001 and ends on March 4, 2010 (referred to in this subsection and subsections (7), (8) and (10) as the “relevant period”), if (a) in the return of income for the year the taxpayer has, in respect of one or more participating interests held by the taxpayer during the relevant period, in this subsection and subsections (6) to (10) having the meaning of “participating interest” as set out in the provisions of sections 94.1 to 94.4 of the Act contained in section 18 of Bill C-10 of the second session of the 39th Parliament as passed by the House of Commons on October 29, 2007, included or deducted an amount (referred to in this subsection and subsections (6) to (8) and (10) as the “reported inclusion” or “reported deduction” as the case may be) under those provisions in computing income for the year; and (b) the taxpayer files a prescribed form on or before the taxpayer’s filing-due date for the taxpayer’s taxation year in which this Act receives royal assent (i) identifying each participating interest of the taxpayer for which a reported inclusion or reported deduction described in paragraph (a) has been included, or deducted, in computing the taxpayer’s income for a taxation year ending in the relevant period, and (ii) providing sufficient detail of each of those participating interests, including any reported inclusions, reported deductions, and any taxable capital gains or allowable capital losses realized on the participating interests described in subparagraph (i). (6) If this subsection applies to a taxpayer for a taxation year, C. 34 Tax Amendm (a) the taxpayer’s reported inclusion and any taxable capital gains for the year in respect of a participating interest is deemed to be the amount required to be included under the Act in computing the taxpayer’s income for that year in respect of that participating interest; and (b) the taxpayer’s reported deduction and any allowable capital loss for the year in respect of a participating interest is deemed to be the amount deductible under the Act in computing the taxpayer’s income, or the allowable capital loss, respectively, for that year in respect of that participating interest. (7) If subsection (6) applies to a taxpayer for one or more taxation years, in computing the taxpayer’s income for the first taxation year that ends after the relevant period, there may be deducted the amount that does not exceed the amount, if any, determined by the formula (A – B) – (C – D) where A is the total of all amounts each of which is a reported inclusion for a year in respect of a participating interest, or a taxable capital gain for a taxation year that ends in the relevant period from the disposition of a participating interest of the taxpayer described in paragraph (5)(a); B is the total of all amounts each of which is a reported deduction for a year in respect of a participating interest, or an allowable capital loss for a taxation year that ends in the relevant period from the disposition of a participating interest of the taxpayer described in paragraph (5)(a); C is the total of all amounts each of which is (a) an amount that would be required to be included under the provisions of the Act, read without reference to this Act, in the taxpayer’s income for a taxation year that ends in the relevant 2011-2012-2013 Impôt et ta period in respect of a property that is a participating interest of the taxpayer described in paragraph (5)(a), or (b) a taxable capital gain computed without reference to this Act for a taxation year that ends in the relevant period from the disposition of a participating interest of the taxpayer described in paragraph (5)(a); and D is the total of all amounts each of which is an allowable capital loss computed without reference to this Act for a taxation year that ends in the relevant period from the disposition of a participating interest of the taxpayer described in paragraph (5)(a). (8) Subsection (9) applies to a taxpayer in respect of a participating interest described in paragraph (5)(a) for the first taxation year that ends after the relevant period if (a) at the start of the year the taxpayer holds the participating interest; (b) the total of all amounts each of which is a reported deduction for a year in respect of the participating interest exceeds the total of all amounts each of which is a reported inclusion for a year in respect of the participating interest; and (c) the amount determined for B in applying the formula in subsection (7) in computing the taxpayer’s income for that year exceeds the amount, if any, that is the amount determined for A in so applying that formula. (9) If this subsection applies to a taxpayer in respect of a participating interest for a taxation year, in computing the adjusted cost base to the taxpayer of the participating interest at any time after the start of the C. 34 Tax Amendm taxation year, there is to be deducted an amount equal to the excess determined in respect of the participating interest under paragraph (8)(b). (10) Notwithstanding subsection 152(4) of the Act, the Minister of National Revenue may reassess tax, interest or penalties payable under Part I of the Act by the taxpayer, in respect of each of the taxpayer’s participating interests for each of the taxpayer’s taxation years that ends in the relevant period to give effect to the application of the Act as read in respect of each of those years without regard to this Part if (a) subsection (6) does not apply to the taxpayer; (b) the taxpayer has a reported inclusion or a reported deduction in respect of those participating interests for one or more of those years; and (c) at any time that is on or before the day that is 365 days after the day on which this Act receives royal assent, the taxpayer files with the Minister of National Revenue a prescribed form amending, as necessary, each of the returns for those taxation years. 9. (1) The Act is amended by adding the following after section 94.1: Investments in non-resident commercial trusts 94.2 (1) Subsection (2) applies to a beneficiary under a trust, and to any particular person (other than an individual described in paragraph (a) of the definition “connected contributor” in subsection 94(1)) of which any such beneficiary is a controlled foreign affiliate, at any time if (a) the trust is at that time an exempt foreign trust (other than a trust described in any of paragraphs (a) to (g) of the definition “exempt foreign trust” in subsection 94(1)); (b) either Impôt et ta 2011-2012-2013 (i) the total fair market value at that time of all fixed interests of a particular class in the trust held by the beneficiary, persons or partnerships not dealing at arm’s length with the beneficiary, or persons or partnerships that acquired their interests in the trust in exchange for consideration given to the trust by the beneficiary, is at least 10% of the total fair market value at that time of all fixed interests of the particular class, or (ii) the beneficiary or the particular person has at or before that time contributed restricted property to the trust; and (c) the beneficiary is at that time a (i) resident beneficiary, (ii) mutual fund, (iii) controlled foreign affiliate of the particular person, or (iv) partnership of which a person described in any of subparagraphs (i) to (iii) is a member. Deemed corporation (2) If this subsection applies at any time to a beneficiary under, or a particular person in respect of, a trust, then for the purposes of applying this section, subsections 91(1) to (4), paragraph 94.1(1)(a) and sections 95 and 233.4 to the beneficiary under, and, if applicable, to the particular person in respect of, the trust (a) the trust is deemed to be at that time a non-resident corporation (i) controlled by each of the beneficiary and the particular person, and (ii) having, for each particular class of fixed interests in the trust, a separate class of capital stock of 100 issued shares that have the same attributes as the interests of the particular class; and (b) each beneficiary under the trust is deemed to hold at that time the number of shares of each separate class described in subparagraph (a)(ii) equal to the proportion C. 34 Tax Amendm of 100 that the fair market value at that time of that beneficiary’s fixed interests in the corresponding particular class of fixed interests in the trust is of the fair market value at that time of all fixed interests in the particular class. Relief from double tax (3) For the purposes of applying subsection 91(1) to the beneficiary, and, if applicable, to the particular person, to whom subsection (2) applies (a) there may be deducted in computing the foreign accrual property income of the trust referred to in paragraph (2)(a) (in this subsection referred to as the “entity”) for a particular taxation year of the entity the amount that would, in the absence of this paragraph, be the portion of the entity’s foreign accrual property income that would reasonably be considered to have been if this Part were applicable to all beneficiaries of the entity, included under subsection 104(13) in computing the income of any beneficiary of the entity for the taxation year in which the particular taxation year of the entity ends; and (b) subsection 5904(2) of the Income Tax Regulations is to be read without reference to its paragraph (a) in determining the distribution entitlement of all the shares of a class of the capital stock of the entity at the end of the particular taxation year. Request for information (4) If the Minister sends a written request, served personally or by registered mail, to a taxpayer requesting additional information for the purpose of enabling the Minister to determine the fair market value of interests in a trust for the purpose of determining the application of subsections (1) to (3) for a taxation year to the taxpayer, and information that may reasonably be considered to be sufficient to make the determination is not received by the Minister within 120 days (or within any longer period that is acceptable to the Minister) after the Minister sends the request, Impôt et ta 2011-2012-2013 then in applying this section for the taxation year to the taxpayer the fair market value of those interests is deemed to be the fair market value as reasonably determined by the Minister based on the information received by the Minister within 120 days (or within any longer period that is acceptable to the Minister) after the Minister sends the request and any other information the Minister considers reasonable. (2) Subsection (1) applies to taxation years that end after March 4, 2010, except that (a) for taxation years that end before October 24, 2012, paragraph 94.2(1)(c) of the Act, as enacted by subsection (1), is to be read as follows: (c) the beneficiary is at that time a resident beneficiary or a mutual fund. (b) if subsection 94(1) of the Act, as enacted by section 7, applies to a trust for a taxation year that ends before March 5, 2010, then section 94.2 of the Act, as enacted by subsection (1), applies to each beneficiary under the trust, and to each person of which a beneficiary under the trust is a controlled foreign affiliate, for a taxation year of the beneficiary or person in which the earlier taxation year of the trust ends and, for those earlier taxation years, that section is to be read as follows: 94.2 Where, (a) at any time in a taxation year of a trust that is an exempt foreign trust (other than a trust described in any of paragraphs (a) to (g) of the definition “exempt foreign trust” in subsection 94(1)), a person beneficially interested in the trust (referred to in this section as a “beneficiary”) was (i) a person resident in Canada, (ii) a corporation or trust with which a person resident in Canada was not dealing at arm’s length, or C. 34 Tax Amendm (iii) a controlled foreign affiliate of a person resident in Canada, and (b) at any time in or before the trust’s taxation year, (i) the trust, or a non-resident corporation that would, if the trust were resident in Canada, be a controlled foreign affiliate of the trust, has, other than by virtue of the repayment of a loan, acquired property, directly or indirectly in any manner whatever, from (A) a particular person who (I) was the beneficiary referred to in paragraph (a), was related to that beneficiary or was the uncle, aunt, nephew or niece of that beneficiary, (II) was resident in Canada at any time in the 18-month period before the end of that year or, in the case of a person who has ceased to exist, was resident in Canada at any time in the 18-month period before the person ceased to exist, and (III) in the case of an individual, had before the end of that year been resident in Canada for a period of, or periods the total of which is, more than 60 months, or (B) a trust or corporation that acquired the property, directly or indirectly in any manner whatever, from a particular person described in clause (A) with whom it was not dealing at arm’s length and the trust was not (C) an inter vivos trust created at any time before 1960 by a person who at that time was a non-resident person, (D) a testamentary trust that arose as a consequence of the death of an individual before 1976, or (E) governed by a foreign retirement arrangement, or Impôt et ta 2011-2012-2013 (ii) all or any part of the interest of the beneficiary in the trust was acquired directly or indirectly by the beneficiary by way of (A) purchase, (B) gift, bequest or inheritance from a person referred to in clause (i)(A) or (B), or (C) the exercise of a power of appointment by a person referred to in clause (i)(A) or (B), the following rules apply for that taxation year of the trust: (c) for the purposes of subsections 91(1) to (4) and sections 95 and 233.4, (i) the trust shall, with respect to any beneficiary under the trust whose beneficial interest in the trust has a fair market value that is not less than 10% of the aggregate fair market value of all beneficial interests in the trust, be deemed to be a non-resident corporation that is controlled by the beneficiary, (ii) the trust shall be deemed to be a nonresident corporation having a capital stock of a single class divided into 100 issued shares, and (iii) each beneficiary under the trust shall be deemed to own at any time the number of the issued shares that is equal to the proportion of 100 that (A) the fair market value at that time of the beneficiary’s beneficial interest in the trust is of (B) the fair market value at that time of all beneficial interests in the trust, and (d) in computing the foreign accrual property income of the trust for that taxation year, there may be deducted such portion of the amount that would, but for this paragraph, be the foreign accrual property income of the trust as may reasonably be considered as having been included in computing a C. 34 Tax Amendm beneficiary’s income under subsection 104(13) for a taxation year in which that taxation year of the trust ends. 10. (1) The portion of subsection 104(6) of the Act before paragraph (a) is replaced by the following: Deduction in computing income of trust (6) Subject to subsections (7) to (7.1), for the purposes of this Part, there may be deducted in computing the income of a trust for a taxation year (2) Section 104 of the Act is amended by adding the following after subsection (7): Trusts deemed to be resident in Canada (7.01) If a trust is deemed by subsection 94(3) to be resident in Canada for a taxation year for the purpose of computing the trust’s income for the year, the maximum amount deductible under subsection (6) in computing its income for the year is the amount, if any, by which (a) the maximum amount that, if this Act were read without reference to this subsection, would be deductible under subsection (6) in computing its income for the year, exceeds (b) the total of (i) the portion of the trust’s designated income for the year (within the meaning assigned by section 210) that became payable in the year to a non-resident beneficiary under the trust in respect of an interest of the non-resident as a beneficiary under the trust, and (ii) all amounts each of which is determined by the formula A×B where A is an amount (other than an amount described in subparagraph (i)) that Impôt et ta 2011-2012-2013 (A) is paid or credited (having the meaning assigned by Part XIII) in the year to the trust, (B) would, if this Act were read without reference to subparagraph 94(3)(a)(viii), paragraph 212(2)(b) and sections 216 and 217, be an amount as a consequence of the payment or crediting of which the trust would have been liable to tax under Part XIII, and (C) becomes payable in the year by the trust to a non-resident beneficiary under the trust in respect of an interest of the non-resident as a beneficiary under the trust, and B is (A) 0.35, if the trust can establish to the satisfaction of the Minister that the non-resident beneficiary to whom the amount described in the description of A is payable is resident in a country with which Canada has a tax treaty under which the income tax that Canada may impose on the beneficiary in respect of the amount is limited, and (B) 0.6, in any other case. (3) Subsection 104(24) of the Act is replaced by the following: Amount payable (24) For the purposes of subsections (6), (7), (7.01), (13), (16) and (20), subparagraph 53(2)(h)(i.1) and subsections 94(5.2) and (8), an amount is deemed not to have become payable to a beneficiary in a taxation year unless it was paid in the year to the beneficiary or the beneficiary was entitled in the year to enforce payment of it. (4) Subsections (1) to (3) apply to taxation years that end after 2006. Those subsections also apply to each earlier taxation year of a trust to which subsection 94(1) of the Act, as enacted by section 7, applies and each taxation year of a beneficiary under the trust in which one of those earlier taxation years of the trust ends, except that subsection 104(24) C. 34 Tax Amendm of the Act, as enacted by subsection (3), is to be read as follows in its application before October 31, 2006: (24) For the purposes of subsections (6), (7), (7.01), (13) and (20), subparagraph 53(2)(h)(i.1) and subsections 94(5.2) and (8), an amount is deemed not to have become payable to a beneficiary in a taxation year unless it was paid in the year to the beneficiary or the beneficiary was entitled in the year to enforce payment of it. 11. (1) The portion of paragraph 107(4.1)(b) of the Act before subparagraph (i) is replaced by the following: (b) subsection 75(2) was applicable, or would have been applicable if subsection 75(3) were read without reference to its paragraph (c.2), at a particular time in respect of any property of (2) Subsection (1) applies to distributions made after August 27, 2010. 12. (1) The portion of subsection 108(3) of the Act before paragraph (a) is replaced by the following: Income of a trust in certain provisions (3) For the purposes of the definitions “income interest” in subsection (1), “lifetime benefit trust” in subsection 60.011(1) and “exempt foreign trust” in subsection 94(1), the income of a trust is its income computed without reference to the provisions of this Act and, for the purposes of the definition “pre-1972 spousal trust” in subsection (1) and paragraphs 70(6)(b) and (6.1)(b), 73(1.01)(c) and 104(4)(a), the income of a trust is its income computed without reference to the provisions of this Act, minus any dividends included in that income (2) The portion of subsection 108(7) of the Act before paragraph (a) is replaced by the following: 2011-2012-2013 Interests acquired for consideration Impôt et ta (7) For the purposes of paragraph 53(2)(h), subparagraph (c)(i) of the definition “exempt amount” in subsection 94(1), subsection 107(1), paragraph (j) of the definition “excluded right or interest” in subsection 128.1(10) and paragraph (b) of the definition “personal trust” in subsection 248(1), (3) Subsection (1) applies to trust taxation years that begin after 2000. (4) Subsection (2) applies to taxation years that end after 2006. That subsection also applies to each earlier taxation year of a trust to which subsection 94(1) of the Act, as enacted by section 7, applies and each taxation year of a beneficiary under the trust in which one of those earlier taxation years of the trust ends. 13. (1) Subsection 122(2) of the Act is amended by adding the following after paragraph (d): (d.1) was not a trust to which a contribution (as defined by section 94 as it reads for taxation years that end after 2006) was made after June 22, 2000; (2) Subsection (1) applies to trust taxation years that begin after 2002. 14. (1) Section 128.1 of the Act is amended by adding the following after subsection (1): Trusts subject to subsection 94(3) (1.1) Paragraph (1)(b) does not apply, at a time in a trust’s particular taxation year, to the trust if the trust is resident in Canada for the particular taxation year for the purpose of computing its income. (2) Subsection (1) applies to trust taxation years that end after 2006. Subsection (1) also applies to each earlier taxation year of a trust to which subsection 94(1) of the Act, as enacted by section 7, applies. C. 34 Tax Amendm 15. (1) Paragraph 152(4)(b) of the Act is amended by striking out “or” at the end of subparagraph (v), by adding “or” at the end of subparagraph (vi) and by adding the following after subparagraph (vi): (vii) is made to give effect to the application of any of sections 94, 94.1 and 94.2; (2) Subsection (1) applies to taxation years that end after March 4, 2010. 16. (1) Section 160 of the Act is amended by adding the following after subsection (2): Assessment (2.1) The Minister may at any time assess a taxpayer in respect of any amount payable because of paragraph 94(3)(d) or (e) or subsection 94(17) and the provisions of this Division (including, for greater certainty, the provisions in respect of interest payable) apply, with any modifications that the circumstances require, in respect of an assessment made under this section as though it had been made under section 152 in respect of taxes payable under this Part. (2) The portion of subsection 160(3) of the Act before paragraph (b) is replaced by the following: Discharge of liability (3) If a particular taxpayer has become jointly and severally liable with another taxpayer under this section or because of paragraph 94(3)(d) or (e) or subsection 94(17) in respect of part or all of a liability under this Act of the other taxpayer, (a) a payment by the particular taxpayer on account of that taxpayer’s liability shall to the extent of the payment discharge their liability; but (3) Subsections (1) and (2) apply to assessments made after 2006, except that (a) subsection 160(2.1) of the Act, as enacted by subsection (1), and the portion of subsection 160(3) of the Act before its paragraph (a), as enacted by subsection (2), are to be read without reference to “or 2011-2012-2013 Impôt et ta subsection 94(17)” in their application to taxation years that end before March 5, 2010; and (b) if subsection 94(1) of the Act, as enacted by section 7, applies to a taxation year of a taxpayer that ends before 2007, subsection (1) applies to assessments made on or after the first day of the first such taxation year of the taxpayer to which that subsection 94(1) applies. 17. (1) Paragraph (c) of the description of A in subsection 162(10.1) of the French version of the Act is replaced by the following: c) si la déclaration est à produire en application de l’article 233.2 à l’égard d’une fiducie, 5% du total des montants représentant chacun la juste valeur marchande, au moment où il a été fait, d’un apport que la personne ou la société de personnes a fait à la fiducie avant la fin de la dernière année d’imposition de celle-ci pour laquelle la déclaration doit être produite, (2) Paragraph (d) of the description of A in subsection 162(10.1) of the English version of the Act is replaced by the following: (d) if the return is required to be filed under section 233.2 in respect of a trust, 5% of the total of all amounts each of which is the fair market value, at the time it was made, of a contribution of the person or partnership made to the trust before the end of the last taxation year of the trust in respect of which the return is required, (3) Section 162 of the Act is amended by adding the following after subsection (10.1): Application to trust contributions (10.11) In paragraph (d) of the description of A in subsection (10.1), subsections 94(1), (2) and (9) apply. (4) Subsections (1) to (3) apply to returns in respect of taxation years that end after 2006. Those subsections also apply to returns in respect of an earlier taxation year of a C. 34 Tax Amendm taxpayer if subsection 94(1) of the Act, as enacted by section 7, applies to that earlier taxation year of the taxpayer. 18. (1) Paragraph 163(2.4)(b) of the Act is replaced by the following: (b) if the return is required to be filed under section 233.2 in respect of a trust, the greater of (i) $24,000, and (ii) 5% of the total of all amounts each of which is the fair market value, at the time it was made, of a contribution of the person or partnership made to the trust before the end of the last taxation year of the trust in respect of which the return is required; (2) Section 163 of the Act is amended by adding the following after subsection (2.4): Application to trust contributions (2.41) In subparagraph (2.4)(b)(ii), subsections 94(1), (2) and (9) apply. (3) Subsections (1) and (2) apply to taxation years that end after 2006. Those subsections also apply to returns in respect of an earlier taxation year of a taxpayer if subsection 94(1) of the Act, as enacted by section 7, applies to that earlier taxation year of the taxpayer. 19. (1) Subsection 215(1) of the Act is replaced by the following: Withholding and remittance of tax 215. (1) When a person pays, credits or provides, or is deemed to have paid, credited or provided, an amount on which an income tax is payable under this Part, or would be so payable if this Act were read without reference to subparagraph 94(3)(a)(viii) and to subsection 216.1(1), the person shall, notwithstanding any agreement or law to the contrary, deduct or withhold from it the amount of the tax and forthwith remit that amount to the Receiver General on behalf of the non-resident person on account of the tax and shall submit with the remittance a statement in prescribed form. 2011-2012-2013 Impôt et ta (2) Subsection (1) applies to trust taxation years that end after 2006. Subsection (1) also applies to each earlier taxation year of a trust to which subsection 94(1) of the Act, as enacted by section 7, applies. 20. (1) Section 216 of the Act is amended by adding the following after subsection (4): Optional method of payment (4.1) If a trust is deemed by subsection 94(3) to be resident in Canada for a taxation year for the purpose of computing the trust’s income for the year, a person who is otherwise required by subsection 215(3) to remit in the year, in respect of the trust, an amount to the Receiver General in payment of tax on rent on real or immovable property or on a timber royalty may elect in prescribed form filed with the Minister under this subsection not to remit under subsection 215(3) in respect of amounts received after the election is made, and if that election is made, the elector shall, (a) when any amount is available out of the rent or royalty received for remittance to the trust, deduct 25% of the amount available and remit the amount deducted to the Receiver General on behalf of the trust on account of the trust’s tax under Part I; and (b) if the trust does not file a return for the year as required by section 150, or does not pay the tax that the trust is liable to pay under Part I for the year within the time required by that Part, on the expiration of the time for filing or payment, as the case may be, pay to the Receiver General, on account of the trust’s tax under Part I, the amount by which the full amount that the elector would otherwise have been required to remit in the year in respect of the rent or royalty exceeds the amounts that the elector has remitted in the year under paragraph (a) in respect of the rent or royalty. (2) Subsection (1) applies to trust taxation years that end after 2006, except that C. 34 Tax Amendm (a) it also applies to each earlier taxation year of a trust to which subsection 94(1) of the Act, as enacted by section 7, applies; and (b) an election referred to in subsection 216(4.1) of the Act, as enacted by subsection (1), is deemed to have been filed with the Minister of National Revenue on a timely basis if it is filed with the Minister of National Revenue on or before the trust’s filing-due date for the trust’s taxation year that includes the day on which this Act receives royal assent. 21. (1) The definitions “specified beneficiary” and “specified foreign trust” in subsection 233.2(1) of the Act are repealed. (2) Subsections 233.2(2) and (3) of the Act are replaced by the following: Rule of application (2) In this section and paragraph 233.5(c.1), subsections 94(1), (2) and (10) to (13) apply, except that the reference to the expression “(other than restricted property)” in the definition “arm’s length transfer” in subsection 94(1) is to be read as a reference to the expression “(other than property to which paragraph 94(2)(g) applies but not including a unit of a mutual fund trust or of a trust that would be a mutual fund trust if section 4801 of the Income Tax Regulations were read without reference to paragraph 4801(b), a share of the capital stock of a mutual fund corporation, or a particular share of the capital stock of a corporation (other than a closely held corporation) which particular share is identical to a share that is, at the transfer time, of a class that is listed on a designated stock exchange)”. (3) Subsection 233.2(4) of the Act is replaced by the following: Filing information on foreign trusts (4) A person shall file an information return in prescribed form, in respect of a taxation year of a particular trust (other than an exempt trust or a trust described in any of paragraphs (c) to (h) of the definition “exempt foreign trust” in Impôt et ta 2011-2012-2013 subsection 94(1)) with the Minister on or before the person’s filing-due date for the person’s taxation year in which the particular trust’s taxation year ends if (a) the particular trust is non-resident at a specified time in that taxation year of the particular trust; (b) the person is a contributor, a connected contributor or a resident contributor to the particular trust; and (c) the person (i) is resident in Canada at that specified time, and (ii) is not, at that specified time, (A) a mutual fund corporation, (B) an exempt person, (C) a mutual fund trust, (D) a trust described in any of paragraphs (a) to (e.1) of the definition “trust” in subsection 108(1), (E) a registered investment, (F) a trust in which all persons beneficially interested are persons described in clauses (A) to (E), or (G) a contributor to the particular trust by reason only of being a contributor to another trust that is resident in Canada and is described in any of clauses (B) to (F). Similar arrangements (4.1) In this section and sections 162, 163 and 233.5, a person’s obligations under subsection (4) (except to the extent that they are waived in writing by the Minister) are to be determined as if a contributor described in paragraph (4)(b) were any person who had transferred or loaned property, an arrangement or entity were a non-resident trust throughout the calendar year that includes the time referred to in paragraph (a) and that calendar year were a taxation year of the arrangement or entity, if C. 34 Tax Amendm (a) the person at any time, directly or indirectly, transferred or loaned the property to be held (i) under the arrangement and the arrangement is governed by the laws of a country or a political subdivision of a country other than Canada or exists, was formed or organized, or was last continued under the laws of a country or a political subdivision of a country other than Canada, or (ii) by the entity and the entity is a nonresident entity (as defined by subsection 94.1(2)); (b) the transfer or loan is not an arm’s length transfer; (c) the transfer or loan is not solely in exchange for property that would be described in paragraphs (a) to (i) of the definition “specified foreign property” in subsection 233.3(1) if that definition were read without reference to paragraphs (j) to (q); (d) the arrangement or entity is not a trust in respect of which the person would, if this Act were read without reference to this subsection, be required to file an information return for a taxation year that includes that time; and (e) the arrangement or entity is, for a taxation year or fiscal period of the arrangement or entity that includes that time, not (i) an exempt foreign trust (as defined in subsection 94(1)), (ii) a foreign affiliate in respect of which the person is a reporting entity (within the meaning assigned by subsection 233.4(1)), or (iii) an exempt trust. (4) Subsections (1) to (3) apply to returns in respect of trust taxation years that end after 2006. Those subsections also apply to returns in respect of an earlier taxation year of a trust if subsection 94(1) of the Act, as enacted by section 7, applies to the trust for 2011-2012-2013 Impôt et ta that earlier taxation year. However, the reference to “designated stock exchange” in subsection 233.2(2) of the Act, as enacted by subsection (2), is in its application to a time that is before December 14, 2007 to be read as a reference to “prescribed stock exchange”. (5) A return required to be filed by a person because of subsection 233.2(4) of the Act, as enacted by subsection (3), is deemed to have been filed with the Minister of National Revenue on a timely basis if it is filed with the Minister of National Revenue on or before the person’s filing-due date for the person’s taxation year that includes the day on which this Act receives royal assent. 22. (1) Subparagraph (a)(iv) of the definition “bien étranger déterminé” in subsection 233.3(1) of the French version of the Act is replaced by the following: (iv) la participation dans une fiducie nonrésidente, (2) Paragraph (d) of the definition “specified foreign property” in subsection 233.3(1) of the English version of the Act is replaced by the following: (d) an interest in a non-resident trust, (3) Subsections (1) and (2) apply to returns in respect of trust taxation years that end after 2006. Those subsections also apply to returns in respect of an earlier taxation year of a trust if subsection 94(1) of the Act, as enacted by section 7, applies to the trust for that earlier taxation year. 23. (1) Paragraph 233.5(c) of the Act is replaced by the following: (c) if the return is required to be filed under section 233.2 in respect of a trust, at the time of each transaction, if any, entered into by the person or partnership after March 5, 1996 and before June 23, 2000 that gave rise to the requirement to file a return for a taxation year of the trust that ended before 2007 or that affects the information to be reported in the return, it was reasonable to expect that sufficient information would be available to C. 34 Tax Amendm the person or partnership to comply with section 233.2 in respect of each taxation year of the trust that ended before 2007; (c.1) if the return is required to be filed under section 233.2, at the time of each contribution (determined with reference to subsection 233.2(2)) made by the person or partnership after June 22, 2000 that gives rise to the requirement to file the return or that affects the information to be reported in the return, it was reasonable to expect that sufficient information would be available to the person or partnership to comply with section 233.2; (c.2) if the return is required to be filed under section 233.4 by a person or partnership in respect of a corporation that is a controlled foreign affiliate for the purpose of that section of the person or partnership, at the time of each transaction, if any, entered into by the person or partnership after March 5, 1996 that gives rise to the requirement to file the return or that affects the information to be reported in the return, it was reasonable to expect that sufficient information would be available to the person or partnership to comply with section 233.4; and (2) Subsection (1) applies to returns in respect of trust taxation years that end after 2006. Subsection (1) also applies to returns in respect of an earlier taxation year of a trust if subsection 94(1) of the Act, as enacted by section 7, applies to that earlier taxation year of the trust. 2001, c. 17 INCOME TAX AMENDMENTS ACT, 2000 24. (1) Paragraph 53(2)(a) of the Income Tax Amendments Act, 2000 is replaced by the following: (a) in respect of transfers that occur after 1999 and before 2007, for the purpose of subsection 73(1) of the Act, as enacted by subsection (1), the residence of a transferee trust shall be determined without reference Impôt et ta 2011-2012-2013 to section 94 of the Act, as it reads in its application to taxation years that end before 2007; (2) Subsection (1) is deemed to have come into force on June 14, 2001. 25. (1) Subsection 80(19) of the Act is replaced by the following: (19) Subsections (1) to (4) apply to the 2000 and subsequent taxation years except that, in respect of transfers after 1999 and before 2007, for the purposes of subsection 107(1) of the Act, as amended by this section, the residence of a transferee trust shall be determined without reference to section 94 of the Act, as it read in its application to taxation years that end before 2007. (2) Subsection (1) is deemed to have come into force on June 14, 2001. R.S., c. I-4 INCOME TAX CONVENTIONS INTERPRETATION ACT 26. (1) The Income Tax Conventions Interpretation Act is amended by adding the following after section 4.2: Application of section 94 of the Income Tax Act 4.3 Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, if a trust is deemed by subsection 94(3) of the Income Tax Act to be resident in Canada for a taxation year for the purposes of computing its income, the trust is deemed to be a resident of Canada, and not a resident of the other contracting state, for the purposes of applying the convention (a) in respect of the trust for that taxation year; and (b) in respect of any other person for any period that includes all or part of that taxation year. (2) Subsection (1) is deemed to have come into force on March 5, 2010. 92 C.R.C., c. 945 C. 34 Tax Amendm INCOME TAX REGULATIONS 27. (1) Section 202 of the Income Tax Regulations is amended by adding the following after subsection (6): (6.1) A trust that is deemed by subsection 94(3) of the Act to be resident in Canada for a taxation year for the purposes of computing its income, is deemed, in respect of amounts (other than an exempt amount as defined in subsection 94(1) of the Act) paid or credited by it, to be a person resident in Canada for the taxation year for the purposes of subsections (1) and (2). (2) Subsection (1) applies to amounts paid or credited after August 27, 2010. 28. (1) Section 5909 of the Regulations and the heading before it are repealed. (2) Subsection (1) applies to trust taxation years that end after 2006. PART 2 AMENDMENTS IN RESPECT OF FOREIGN AFFILIATES: SURPLUS RULES AND OTHER TECHNICAL AMENDMENTS R.S., c. 1 (5th Supp.) INCOME TAX ACT 29. (1) Paragraph 53(1)(d) of the Income Tax Act is replaced by the following: (d) if the property is a share of the capital stock of a foreign affiliate of the taxpayer, any amount required by section 92 to be added in computing the adjusted cost base to the taxpayer of the share; (2) Subsection (1) is deemed to have come into force on December 21, 2002. 30. (1) Subparagraph 88(1)(d)(ii) of the Act is replaced by the following: (ii) in no case shall the amount so designated in respect of any such capital property exceed the amount, if any, by Impôt et ta 2011-2012-2013 which the fair market value of the property at the time the parent last acquired control of the subsidiary exceeds the total of (A) the cost amount to the subsidiary of the property immediately before the winding-up, and (B) the prescribed amount, and (2) Subparagraph 88(1)(d)(iii) of the French version of the Act is replaced by the following: (iii) le total des sommes ainsi désignées, relativement à toute immobilisation semblable, ne peut en aucun cas dépasser l’excédent du total déterminé selon le sousalinéa b)(ii) sur le total des sommes déterminées selon les sous-alinéas (i) et (i.1); (3) Section 88 of the Act is amended by adding the following after subsection (1.7): Application of subsection (1.9) (1.8) Subsection (1.9) applies if (a) a corporation has made a designation (referred to in this subsection and subsection (1.9) as the “initial designation”) under paragraph (1)(d) in respect of a share of the capital stock of a foreign affiliate of the corporation, or an interest in a partnership that, based on the assumptions contained in paragraph 96(1)(c), owns a share of the capital stock of a foreign affiliate of the corporation, on or before the filing-due date for its return of income under this Part for the taxation year in which a disposition of the share or the partnership interest, as the case may be, occurred in the course of a windingup referred to in subsection (1) or an amalgamation referred to in subsection 87(11); (b) the corporation made reasonable efforts to determine the foreign affiliate’s tax-free surplus balance (within the meaning assigned by subsection 5905(5.5) of the Income Tax Regulations), in respect of the corporation, that was relevant in the computation of the maximum amount available under subparagraph (1)(d)(ii) to be designated in respect of that disposition; and C. 34 Tax Amendm (c) the corporation amends the initial designation on or before the day that is 10 years after the filing-due date referred to in paragraph (a). Amended designation (1.9) If this subsection applies and, in the opinion of the Minister, the circumstances are such that it would be just and equitable to permit the initial designation to be amended, the amended designation under paragraph (1.8)(c) is deemed to have been made on the day on which the initial designation was made and the initial designation is deemed not to have been made. (4) Subsections (1) and (2) apply in respect of windings-up that begin, and amalgamations that occur, after February 27, 2004. (5) Subsection (3) is deemed to have come into force on December 19, 2009. 31. (1) Section 92 of the Act is amended by adding the following after subsection (1): Adjustment for prescribed amount (1.1) The prescribed amount shall be added in computing the adjusted cost base of a share of the capital stock of a foreign affiliate of a corporation resident in Canada to (a) another foreign affiliate of the corporation; or (b) a partnership of which another foreign affiliate of the corporation is a member. (2) Subsection (1) is deemed to have come into force on December 19, 2009. 32. (1) Paragraph 93(1)(b) of the Act is replaced by the following: (b) if subsection 40(3) applies to the disposing corporation or disposing affiliate, as the case may be, in respect of the share, the amount deemed by that subsection to be the gain of the disposing corporation or disposing affiliate, as the case may be, from the Impôt et ta 2011-2012-2013 disposition of the share is, except for the purposes of paragraph 53(1)(a), deemed to be equal to the amount, if any, by which (i) the amount deemed by that subsection to be the gain from the disposition of the share determined without reference to this paragraph exceeds (ii) the elected amount. (2) Subparagraph 93(1.2)(a)(ii) of the Act is replaced by the following: (ii) if subsection (1.3) applies, the prescribed amount (3) Subsection 93(3) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) the prescribed amount is deemed to be an amount that is received, at the adjustment time referred to in subsection 5905(7.7) of the Income Tax Regulations, by a particular foreign affiliate of a corporation resident in Canada from another foreign affiliate of the corporation and that is in respect of an exempt dividend on a share of the capital stock of the other affiliate. (4) Section 93 of the Act is amended by adding the following after subsection (5.1): Amended election (5.2) An election (referred to in this subsection as the “amended election”) by a taxpayer under subsection (1) in respect of a disposition of shares of the capital stock of a foreign affiliate of the taxpayer is deemed to have been made on the day on or before which the election was required to be made and any previous election (referred to in this subsection as the “old election”) under subsection (1) in respect of that disposition is deemed not to have been made if (a) the taxpayer has not elected under section 51 of the Technical Tax Amendments Act, 2012; C. 34 Tax Amendm (b) the taxpayer made the old election on or before December 18, 2009; (c) in the opinion of the Minister, the circumstances are such that it would be just and equitable to permit the old election to be amended; and (d) the amended election is made in prescribed form on or before December 31, 2013. (5) Subsection (1) applies in respect of elections made in respect of dispositions that occur after December 18, 2009. (6) Subsection (2) applies in respect of elections made under subsection 93(1.2) of the Act in respect of dispositions that occur after November 1999. (7) Subsections (3) and (4) are deemed to have come into force on December 19, 2009. 33. (1) The description of F in the definition “foreign accrual property income” in subsection 95(1) of the Act is replaced by the following: F is the prescribed amount for the year, (2) Clause (a)(i)(A) of the definition “investment business” in subsection 95(1) of the Act is replaced by the following: (A) of each country in which the business is carried on through a permanent establishment in that country and of the country under whose laws the affiliate is governed and any of exists, was (unless the affiliate was continued in any jurisdiction) formed or organized, or was last continued, (3) Subsection 95(1) of the Act is amended by adding the following in alphabetical order: “permanent establishment” « établissement stable » “permanent establishment” has the meaning assigned by regulation; (4) Clause 95(2)(l)(iii)(A) of the Act is replaced by the following: 2011-2012-2013 Impôt et ta (A) of each country in which the business is carried on through a permanent establishment in that country and of the country under whose laws the affiliate is governed and any of exists, was (unless the affiliate was continued in any jurisdiction) formed or organized, or was last continued, (5) Clause 95(2.3)(b)(ii)(A) of the Act is replaced by the following: (A) under the laws of the country under whose laws the affiliate is governed and any of exists, was (unless the affiliate was continued in any jurisdiction) formed or organized, or was last continued, and under the laws of each country in which the business is carried on through a permanent establishment in that country, (6) Subparagraph 95(2.4)(a)(i) of the Act is replaced by the following: (i) of the country under whose laws the affiliate is governed and any of exists, was (unless the affiliate was continued in any jurisdiction) formed or organized, or was last continued and of each country in which the business is carried on through a permanent establishment in that country, (7) Subclause (c)(ii)(B)(I) of the definition “indebtedness” in subsection 95(2.5) of the Act is replaced by the following: (I) under the laws of the country under whose laws the non-resident corporation is governed and any of exists, was (unless the non-resident corporation was continued in any jurisdiction) formed or organized, or was last continued and under the laws of each country in which the business is carried on through a permanent establishment in that country, (8) Subsection (1) applies to taxation years of a foreign affiliate of a taxpayer that begin after November 1999. C. 34 Tax Amendm (9) Subsections (2) to (7) apply to taxation years of a foreign affiliate of a taxpayer that begin after 1999. 34. (1) Subparagraph 152(4)(b)(i) of the Act is replaced by the following: (i) is required under subsection (6) or (6.1), or would be so required if the taxpayer had claimed an amount by filing the prescribed form referred to in the subsection on or before the day referred to in the subsection, (2) Subsection 152(6.1) of the Act is replaced by the following: Reassessment if amount under subsection 91(1) is reduced (6.1) If (a) a taxpayer has filed for a particular taxation year the return of income required by section 150, (b) the amount included in computing the taxpayer’s income for the particular year under subsection 91(1) is subsequently reduced because of a reduction in the foreign accrual property income of a foreign affiliate of the taxpayer for a taxation year (referred to in this paragraph as the “claim year”) of the affiliate that ends in the particular year, if the reduction in that foreign accrual property income is (i) attributable to a foreign accrual property loss (within the meaning assigned by subsection 5903(3) of the Income Tax Regulations) of the affiliate for a taxation year of the affiliate that ends in a subsequent taxation year of the taxpayer, and (ii) included in the description of F in the definition “foreign accrual property income” in subsection 95(1) in respect of the affiliate for the claim year, and (c) the taxpayer has filed with the Minister, on or before the filing-due date for that subsequent taxation year, a prescribed form amending the return, the Minister shall reassess the taxpayer’s tax for any relevant taxation year (other than a taxation year preceding the particular year) in order to 2011-2012-2013 Impôt et ta take into account the reduction in the amount included under subsection 91(1) in computing the income of the taxpayer for the particular year. (3) Subsections (1) and (2) apply to taxation years that begin after November 1999. 35. (1) The portion of paragraph 161(7)(a) of the Act before subparagraph (i) is replaced by the following: (a) the tax payable under this Part and Parts I.3, VI and VI.1 by the taxpayer for the year is deemed to be the amount that it would be if the consequences of the deduction, reduction or exclusion of the following amounts were not taken into consideration: (2) Paragraph 161(7)(a) of the Act is amended by striking out “and” at the end of subparagraph (x) and by adding the following after subparagraph (xi): (xii) any amount by which the amount included under subsection 91(1) for the year is reduced because of a reduction referred to in paragraph 152(6.1)(b) in the foreign accrual property income of a foreign affiliate of the taxpayer for a taxation year of the affiliate that ends in the year; and (3) Subparagraph 161(7)(b)(iii) of the Act is replaced by the following: (iii) if an amended return of the taxpayer’s income for the year or a prescribed form amending the taxpayer’s return of income for the year was filed under subsection 49(4) or 152(6) or (6.1) or paragraph 164(6)(e), the day on which the amended return or prescribed form was filed, and C. 34 Tax Amendm (4) Subsections (1) to (3) apply to taxation years that begin after December 18, 2009. 36. (1) Subsection 164(5) of the Act is amended by striking out “or” at the end of paragraph (h.2), by adding “or” at the end of paragraph (h.3), and by adding the following after paragraph (h.3): (h.4) the reduction of the amount included under subsection 91(1) for the year because of a reduction referred to in paragraph 152(6.1)(b) in the foreign accrual property income of a foreign affiliate of the taxpayer for a taxation year of the affiliate that ends in the year, (2) Paragraph 164(5)(k) of the Act is replaced by the following: (k) if an amended return of a taxpayer’s income for the year or a prescribed form amending the taxpayer’s return of income for the year was filed under paragraph (6)(e) or subsection 49(4) or 152(6) or (6.1), the day on which the amended return or prescribed form was filed, and (3) Subsections (1) and (2) apply to taxation years that begin after December 18, 2009. 37. (1) The portion of subsection 256(7) of the Act before paragraph (a) is replaced by the following: Acquiring control (7) For the purposes of this subsection, of subsections 10(10), 13(21.2) and (24), 14(12) and 18(15), sections 18.1 and 37, subsection 40(3.4), the definition “superficial loss” in section 54, section 55, subsections 66(11), (11.4) and (11.5), 66.5(3) and 66.7(10) and (11), section 80, paragraph 80.04(4)(h), subsections 85(1.2), 88(1.1) and (1.2) and 110.1(1.2), sections 111 and 127 and subsection 249(4) and of subsection 5905(5.2) of the Income Tax Regulations, Impôt et ta 2011-2012-2013 (2) Subsection (1) is deemed to have come into force on December 19, 2009. 38. (1) The portion of subparagraph 261(5)(h)(i) of the Act before clause (A) is replaced by the following: (i) the references in section 95 (other than paragraph 95(2)(f.15)) and the references in regulations made for the purposes of section 95 or 113 to (2) The portion of subsection 261(15) of the Act before paragraph (a) is replaced by the following: Amounts carried back (15) For the purposes of determining the amount that may be deducted, in respect of a particular amount that arises in a taxation year (referred to in this subsection as the “later year”) of a taxpayer, under section 111 or subsection 126(2), 127(5), 181.1(4) or 190.1(3) in computing the taxpayer’s Canadian tax results for a taxation year (referred to in this subsection as the “current year”) that ended before the later year, and for the purposes of determining the amount by which the amount included under subsection 91(1) for the current year is reduced because of a reduction referred to in paragraph 152(6.1)(b) in respect of the later year, (3) Subsection (1) applies to taxation years of a foreign affiliate of a taxpayer that begin after December 18, 2009. (4) Subsection (2) is deemed to have come into force on December 14, 2007. 2007, c. 35 BUDGET AND ECONOMIC STATEMENT IMPLEMENTATION ACT, 2007 39. (1) The read-as text in paragraph 26(27)(b) of the Budget and Economic Statement Implementation Act, 2007 is replaced by the following: “controlled foreign affiliate”, at any time of a taxpayer resident in Canada, means a foreign affiliate of the taxpayer that (a) is, at that time, controlled (i) by the taxpayer, C. 34 Tax Amendm (ii) by the taxpayer and not more than four other persons resident in Canada, or (iii) by not more than four persons resident in Canada, other than the taxpayer, or (b) would, at that time, be controlled by the taxpayer if the taxpayer owned (i) each share of the capital stock of a corporation that is owned at that time by the taxpayer and each share of the capital stock of a corporation that is owned at that time by any of not more than four other persons resident in Canada, (ii) each share of the capital stock of a corporation that is owned at that time by any of not more than four persons resident in Canada (other than the taxpayer), or (iii) each share of the capital stock of a corporation that is owned at that time by the taxpayer and each share of the capital stock of a corporation that is owned at that time by any person with whom the taxpayer does not deal at arm’s length; (2) The portion of paragraph 26(35)(b) of the Act before subparagraph (i) is replaced by the following: (b) if a taxpayer so elects in writing and files the election with the Minister of National Revenue on or before the day that is 18 months after the taxpayer’s filing-due date for the taxpayer’s taxation year that includes December 14, 2007, 2011-2012-2013 Impôt et ta (3) The portion of subsection 26(37) of the English version of the Act before the read-as text is replaced by the following: (37) Subject to subsection (46), paragraphs 95(2)(g) to (g.03) of the Act, as enacted by subsection (13), apply to taxation years, of a foreign affiliate of a taxpayer, that begin after December 20, 2002, except that, for taxation years, of a foreign affiliate of a taxpayer, that begin after December 20, 2002 and before 2009, paragraph 95(2)(g.03) of the Act, as enacted by subsection (13), is to be read as if the references in that paragraph to “qualified foreign affiliate” were references to “qualified foreign corporation” and paragraph 95(2)(g) of the Act, as enacted by subsection (13), is to be read as follows: (4) Subsection 26(38) of the Act is replaced by the following: (38) Subject to subsection (46), paragraphs 95(2)(n), (p), (r) to (t), (v) and (y) of the Act, as enacted by subsection (16), apply to taxation years, of a foreign affiliate of a taxpayer, that end after 1999. However, if a taxpayer so elects in writing and files the election with the Minister of National Revenue on or before the day that is 18 months after the taxpayer’s filing-due date for the taxpayer’s taxation year that includes December 14, 2007, paragraph 95(2)(n) of the Act, as enacted by subsection (16), applies to taxation years, of all foreign affiliates of the taxpayer, that begin after 1994. (5) Subsection 26(40) of the Act is replaced by the following: (40) Paragraph 95(2)(u) of the Act, as enacted by subsection (16), applies to taxation years, of foreign affiliates of a taxpayer, that end after 1999. However, if a taxpayer so elects in writing and files the election with the Minister of National Revenue on or before the day that is 18 months after the taxpayer’s filing-due date for the taxpayer’s taxation year that includes December 14, 2007, para104 C. 34 Tax Amendm graph 95(2)(u) of the Act, as enacted by subsection (16), applies to taxation years, of all foreign affiliates of the taxpayer, that begin after 1994. (6) The portion of paragraph 26(42)(b) of the Act before the read-as text is replaced by the following: (b) if a taxpayer elects in writing and files the election with the Minister of National Revenue on or before the day that is 18 months after the taxpayer’s filing-due date for the taxpayer’s taxation year that includes December 14, 2007, subsection 95(2.2) of the Act, as enacted by subsection (19), also applies to taxation years, of all its foreign affiliates, that begin after 1994 and end before 2000, as though subsection 95(2.2) of the Act, as enacted by subsection (19), read as follows: (7) Subsections 26(44) and (45) of the Act are replaced by the following: (44) Subject to subsection (46), subsection (24) applies to the 2001 and subsequent taxation years of a foreign affiliate of a taxpayer. However, if a taxpayer elects in writing and files the election with the Minister of National Revenue on or before the day that is 18 months after the taxpayer’s filing-due date for the taxpayer’s taxation year that includes December 14, 2007, subsection (24) applies to taxation years, of all its foreign affiliates, that begin after 1994. (45) Subsection (25) applies to taxation years, of a foreign affiliate of a taxpayer, that begin after December 20, 2002. However, if a taxpayer elects in writing and files the election with the Minister of National Revenue on or before the day that is 18 months after the taxpayer’s filing-due date for the taxpayer’s taxation year that includes 2011-2012-2013 Impôt et ta December 14, 2007, subsections (11) and (25) apply to taxation years, of all its foreign affiliates, that begin after 1994. (8) The portion of subsection 26(46) of the Act before paragraph (a) is replaced by the following: (46) If a taxpayer so elects in writing and files the election with the Minister of National Revenue on or before the day that is 18 months after the taxpayer’s filing-due date for the taxpayer’s taxation year that includes December 14, 2007, (9) Subsection 26(47) of the Act is replaced by the following: (47) If a taxpayer has made what would, but for this subsection, be a valid election under any of paragraph (35)(b), subsections (38) and (40), paragraph (42)(b) and subsections (44) to (46) and the taxpayer has, on or before the taxpayer’s filing-due date for the taxpayer’s taxation year that includes December 14, 2010, filed with the Minister of National Revenue a notice in writing to revoke the election, the election is deemed, otherwise than for the purpose of this subsection, never to have been made. (10) Subsection 26(48) of the Act is replaced by the following: (48) Any assessment of a taxpayer’s tax, interest and penalties payable under the Act for any taxation year that ends before December 14, 2007 and would, in the absence of this subsection, be precluded because of subsections 152(4) to (5) of the Act shall be made to the extent necessary to take into account any of the following: (a) an election made by the taxpayer under any of subsections (35), (38), (40), (42) and (44) to (46), a revocation referred to in subsection (47) or any provision of C. 34 Tax Amendm this section in respect of which an election is made under any of those subsections by the taxpayer; or (b) subsection 10(3) or any provision of this section (other than any provision referred to in paragraph (a) in respect of which the taxpayer has made an election referred to in paragraph (a)), if the taxpayer (i) elects in writing in respect of all of its foreign affiliates that this subsection apply in respect of that provision, and (ii) files that election with the Minister of National Revenue on or before the day that is six months after the day on which the Technical Tax Amendments Act, 2012 receives royal assent. (11) Subsections (1) to (10) are deemed to have come into force on December 14, 2007. C.R.C., c. 945 INCOME TAX REGULATIONS 40. (1) Subsection 5900(3) of the Income Tax Regulations is replaced by the following: (3) For the purposes of subsection 91(5) of the Act, if a person resident in Canada (other than a corporation) receives a dividend on a share of any class of the capital stock of a foreign affiliate of the person, the dividend is prescribed to have been paid out of the affiliate’s taxable surplus. (2) Subsection (1) applies in respect of dividends received after November 1999. 41. (1) Subsections 5902(1) to (3) of the Regulations are replaced by the following: 5902. (1) If at any time a dividend (such time and each such dividend, respectively, referred to in this subsection and subsection (2) as the “dividend time” and an “elected dividend”) is, by virtue of an election made Impôt et ta 2011-2012-2013 under subsection 93(1) of the Act by a corporation in respect of a disposition, deemed to have been received on a share (each such share referred to in this subsection as an “elected share”) of a class of the capital stock of a particular foreign affiliate of the corporation, the following rules apply: (a) for the purposes of subsection 5900(1), in applying the provisions of subsection 5901(1), (i) the particular affiliate’s exempt surplus or exempt deficit, taxable surplus or taxable deficit, underlying foreign tax and net surplus, in respect of the corporation at the dividend time, are deemed to be those amounts that would otherwise be determined immediately before the dividend time if (A) each other foreign affiliate of the corporation in which the affiliate had an equity percentage (within the meaning assigned by subsection 95(4) of the Act) at the dividend time had, immediately before the time that is immediately before the dividend time, paid a dividend equal to its net surplus in respect of the corporation, determined immediately before the time the dividend was paid, and (B) any dividend referred to in clause (A) that any other foreign affiliate would have received had been received by it immediately before any such dividend that it would have paid, and (ii) the particular affiliate is deemed to have paid a whole dividend at the dividend time on the shares of that class of its capital stock in an amount determined by the formula A×B where A is the total of all amounts each of which is the amount of an elected dividend, and B is the greater of C. 34 Tax Amendm (A) one, and (B) the quotient determined by the formula C/D where C is the amount of the particular affiliate’s net surplus determined under subparagraph (a)(i), and D is the greater of (I) one unit of the currency in which the amount determined for C is expressed, and (II) the amount that would have been received on the elected shares if the particular affiliate had at the dividend time paid dividends, on all shares of its capital stock, the total of which was equal to the amount of its net surplus referred to in subparagraph (a)(i); and (b) subject to paragraph 5905(5)(c), there is to be included, at the dividend time, (i) under subparagraph (v) of the description of B in the definition “exempt surplus” in subsection 5907(1) in computing the particular affiliate’s exempt surplus or exempt deficit, as the case may be, in respect of the corporation an amount equal to the product obtained when the specified adjustment factor in respect of the disposition is multiplied by the total of all amounts each of which is the portion of any elected dividend that is prescribed by paragraph 5900(1)(a) to have been paid out of the exempt surplus of the particular affiliate, (ii) under subparagraph (v) of the description of B in the definition “taxable surplus” in subsection 5907(1) in computing the particular affiliate’s taxable surplus or taxable deficit, as the case may be, in respect of the corporation an amount equal to the product obtained when the specified Impôt et ta 2011-2012-2013 adjustment factor in respect of the disposition is multiplied by the total of all amounts each of which is the portion of any elected dividend that is prescribed by paragraph 5900(1)(b) to have been paid out of the taxable surplus of the particular affiliate, and (iii) under subparagraph (iii) of the description of B in the definition “underlying foreign tax” in subsection 5907(1) in computing the particular affiliate’s underlying foreign tax in respect of the corporation an amount equal to the product obtained when the specified adjustment factor in respect of the disposition is multiplied by the total of all amounts each of which is the amount prescribed by paragraph 5900(1)(d) to be the foreign tax applicable to such portion of any elected dividend as is prescribed by paragraph 5900(1)(b) to have been paid out of the taxable surplus of the particular affiliate. (2) In this section, (a) for the purpose of paragraph (1)(a), (i) in determining the exempt surplus or exempt deficit, the taxable surplus or taxable deficit, the underlying foreign tax and the net surplus of a particular foreign affiliate of a taxpayer resident in Canada in which any other foreign affiliate of the taxpayer has an equity percentage (within the meaning assigned by subsection 95(4) of the Act), no amount shall be included in respect of any distribution that would be received by the particular affiliate from that other affiliate, and (ii) if any foreign affiliate of a corporation resident in Canada has issued shares of more than one class of its capital stock, the amount that would be paid as a dividend C. 34 Tax Amendm on the shares of any class is the portion of its exempt surplus or exempt deficit and its taxable surplus (including underlying foreign tax applicable) or taxable deficit (and thus net surplus) that, in the circumstances, would reasonably be expected to have been paid on all the shares of that class; and (b) the specified adjustment factor in respect of a disposition is the percentage determined by the formula A/B where A is (i) if the elected dividend is received by the corporation, 100 per cent, and (ii) if the elected dividend is received by another foreign affiliate of the corporation, the surplus entitlement percentage of the corporation in respect of the other affiliate immediately before the dividend time, and B is the surplus entitlement percentage of the corporation in respect of the particular affiliate immediately before the dividend time. (2) Paragraph 5902(6)(b) of the Regulations is replaced by the following: (b) the amount that would reasonably be expected to have been received in respect of the share if the particular affiliate had at that time paid dividends, on all shares of its capital stock, the total of which was equal to the amount determined under subparagraph (1)(a)(i) to be its net surplus in respect of the corporation for the purposes of the election. (3) Subsections (1) and (2) apply in respect of elections made in respect of dispositions that occur after December 18, 2009. However, in applying subsection 5905(5.6) of the Regulations, as enacted by subsection 44(6), the portion of subsection 5902(1) of the 2011-2012-2013 Impôt et ta Regulations before its subparagraph (a)(ii), as enacted by subsection (1), applies after December 18, 2009. 42. (1) Section 5903 of the Regulations is replaced by the following: 5903. (1) For the purposes of the description of F in the definition “foreign accrual property income” in subsection 95(1) of the Act, subject to subsection (2), the prescribed amount for the year (referred to in this subsection and subsection (2) as the “particular year”) is the total of all amounts each of which is a portion designated for the particular year by the taxpayer of the foreign accrual property loss of the affiliate for a taxation year of the affiliate that is (a) one of the 20 taxation years of the affiliate that immediately precede the particular year; or (b) one of the three taxation years of the affiliate that immediately follow the particular year. (2) For the purposes of this subsection and subsection (1), (a) a portion of a foreign accrual property loss of the affiliate for any taxation year of the affiliate may be designated for the particular year only to the extent that the foreign accrual property loss exceeds the total of all amounts each of which is a portion, of the foreign accrual property loss, designated by the taxpayer for a taxation year of the affiliate that precedes the particular year; (b) no portion of the affiliate’s foreign accrual property loss for a taxation year of the affiliate is to be designated for the particular year until the affiliate’s foreign accrual property losses for the preceding taxation years referred to in paragraph (1)(a) have been fully designated; and (c) if any person or partnership that was, at the end of a taxation year (referred to in this paragraph as the “relevant loss year”) of the affiliate, a relevant person or partnership in respect of the taxpayer designates for a taxation year (referred to in this paragraph as the “relevant claim year”) of the affiliate a C. 34 Tax Amendm particular portion of the affiliate’s foreign accrual property loss for the relevant loss year, there is deemed to have been designated for the relevant claim year by the taxpayer the portion of that loss that is the greater of (i) the particular portion, and (ii) the greatest of the portions of that loss that are so designated by any other relevant persons or partnerships in respect of the taxpayer. (3) For the purposes of this section, and subject to subsection (4), “foreign accrual property loss” of the affiliate for a taxation year of the affiliate means (a) if, at the end of the year, the affiliate is a controlled foreign affiliate of a person or partnership that is, at the end of the year, a relevant person or partnership in respect of the taxpayer, the amount, if any, by which (i) the total of the amounts determined for D, E, G and H in the formula in the definition “foreign accrual property income” in subsection 95(1) of the Act in respect of the affiliate for the year exceeds (ii) the total of the amounts determined for A to C in that formula in that definition in respect of the affiliate for the year; and (b) in any other case, nil. (4) In computing under subsection (3) the affiliate’s foreign accrual property loss for a taxation year, if the affiliate or another corporation receives a payment described in subsection 5907(1.3) from a non-resident corporation that is, at the time of the payment, a foreign affiliate of a relevant person or partnership in respect of the taxpayer and any portion of the payment can 2011-2012-2013 Impôt et ta reasonably be considered to relate to a loss or portion of a loss of the affiliate for the year described in the description of D or E in the definition “foreign accrual property income” in subsection 95(1) of the Act, the amount of the loss or portion of the loss is deemed to be nil. (5) For the purpose of this section, (a) if there is a foreign merger (within the meaning assigned by subsection 87(8.1) of the Act) of two or more foreign affiliates of a taxpayer resident in Canada in respect of each of which the taxpayer’s surplus entitlement percentage immediately before the merger is not less than 90 per cent to form one corporate entity in respect of which the taxpayer’s surplus entitlement percentage immediately after the merger is not less than 90 per cent, the corporate entity is deemed to be the same corporation as, and a continuation of, each of those predecessor affiliates; and (b) if there is a liquidation and dissolution of a foreign affiliate of a taxpayer resident in Canada in respect of which the taxpayer’s surplus entitlement percentage immediately before the liquidation and dissolution is not less than 90 per cent into another foreign affiliate of the taxpayer in respect of which the taxpayer’s surplus entitlement percentage immediately before and immediately after the liquidation and dissolution is not less than 90 per cent, the other affiliate is deemed to be the same corporation as, and a continuation of, that predecessor affiliate. (6) In this section, a “relevant person or partnership” in respect of the taxpayer, at any time, means the taxpayer or a person (other than a designated acquired corporation of the taxpayer), or a partnership, that is at that time (a) a person (other than a partnership) that is resident in Canada and does not, at that time, deal at arm’s length (otherwise than because of a right referred to in paragraph 251(5)(b) of the Act) with the taxpayer; C. 34 Tax Amendm (b) an antecedent corporation of a relevant person or partnership in respect of the taxpayer; (c) a partnership a member of which is at that time a relevant person or partnership in respect of the taxpayer under this subsection; or (d) where paragraph (1)(b) is being applied, a corporation of which the taxpayer is an antecedent corporation. (7) For the purposes of paragraphs (6)(a) to (d), (a) if a person or partnership (referred to in this paragraph as the “relevant person”) is not dealing at arm’s length (otherwise than because of a right referred to in paragraph 251(5)(b) of the Act) with another person or partnership (referred to in this paragraph as the “particular person”) at a particular time, the relevant person is deemed to have existed and not to have dealt at arm’s length with the particular person, nor with each antecedent corporation (other than a designated acquired corporation of the particular person) of the particular person, throughout the period that began when the particular person or the antecedent corporation, as the case may be, came into existence and that ends at the particular time; and (b) where paragraph (1)(b) is being applied, if a corporation of which a particular person (other than a designated acquired corporation of the corporation) is an antecedent corporation is not dealing at arm’s length (otherwise than because of a right referred to in paragraph 251(5)(b) of the Act) with another person or partnership at any time, the particular person is deemed to exist and not to be dealing at arm’s length with the other person or the partnership, as the case may be, at that time. Impôt et ta 2011-2012-2013 (2) Subsection (1) applies to taxation years of a foreign affiliate of a taxpayer that begin after November 1999, except that (a) the reference to “20 taxation years” in paragraph 5903(1)(a) of the Regulations, as enacted by subsection (1), is, in respect of foreign accrual property losses for the foreign affiliate’s taxation years that end in taxation years of the taxpayer that end (i) before March 23, 2004, to be read as “seven taxation years”, and (ii) after March 22, 2004 and before 2006, to be read as “10 taxation years”; (b) subsection 5903(2) of the Regulations, as enacted by subsection (1), is, in its application to taxation years that begin before 2001, to be read without reference to its paragraph (b); (c) paragraph 5903(3)(a) of the Regulations, as enacted by subsection (1), is, in its application to taxation years of the foreign affiliate that begin on or before December 18, 2009, to be read as follows: (a) where, at the end of the year, the affiliate is a controlled foreign affiliate of a person or partnership that is, at the end of the year, a relevant person or partnership in respect of the taxpayer, the amount, if any, by which (i) the total of the amounts determined for D and E in the formula in the definition “foreign accrual property income” in subsection 95(1) of the Act in respect of the affiliate for the year exceeds (ii) the total of the amounts determined for A, B and C in that formula in that definition in respect of the affiliate for the year; and (d) subsection 5903(4) of the Regulations, as enacted by subsection (1), is, in its application to taxation years of the foreign affiliate that begin on or before December 18, 2009, to be read as follows: C. 34 Tax Amendm (4) In computing under subsection (3) the affiliate’s foreign accrual property loss for a taxation year, if the affiliate or another corporation has received a payment described in subsection 5907(1.3) from another foreign affiliate of the taxpayer and any portion of the payment can reasonably be considered to relate to a loss or portion of a loss of the affiliate for the year described in the description of D or E in the definition “foreign accrual property income” in subsection 95(1) of the Act, the amount of the loss or portion of the loss is deemed to be nil. (e) subsection 5903(6) of the Regulations, as enacted by subsection (1), is, in its application to taxation years of the foreign affiliate that begin on or before December 18, 2009, to be read as follows: (6) In this section, a “relevant person or partnership”, in respect of a taxpayer, at any time means (a) the taxpayer; (b) any person with whom the taxpayer was not dealing at arm’s length; (c) any person with whom the taxpayer would not have been dealing at arm’s length if the person had been in existence after the taxpayer came into existence; (d) any predecessor corporation (within the meaning assigned by subsection 87(1) of the Act) of a person described in any of paragraphs (a) to (c); or (e) any predecessor corporation (within the meaning assigned by paragraph 87(2)(l.2) of the Act) of a person described in any of paragraphs (a) to (c). Impôt et ta 2011-2012-2013 (f) section 5903 of the Regulations, as enacted by subsection (1), is, in its application to taxation years that begin on or before December 18, 2009, to be read without reference to its subsection (7). 43. (1) Paragraph 5904(3)(a) of the Regulations is replaced by the following: (a) the net surplus of a foreign affiliate of a person resident in Canada is, in respect of that person, to be computed as if that person were a corporation resident in Canada; (2) Subsection (1) applies to taxation years of a foreign affiliate of a taxpayer that begin after November 1999. 44. (1) Subsection 5905(1) of the Regulations is replaced by the following: 5905. (1) If, at any time, there is an acquisition or a disposition of shares of the capital stock of a particular foreign affiliate of a corporation resident in Canada and the surplus entitlement percentage of the corporation in respect of the particular foreign affiliate or any other foreign affiliate (the particular affiliate and those other affiliates being referred to individually in this subsection as a “relevant affiliate”) of the corporation in which the particular affiliate has an equity percentage (within the meaning assigned by subsection 95(4) of the Act) changes, for the purposes of the definitions “exempt surplus”, “taxable surplus” and “underlying foreign tax” in subsection 5907(1), each of the opening exempt surplus or opening exempt deficit, opening taxable surplus or opening taxable deficit, and opening underlying foreign tax, as the case may be, of the relevant affiliate in respect of the corporation is, except where the acquisition or disposition occurs in a transaction to which paragraph (3)(a) or subsection (5) or (5.1) applies, the amount determined at that time by the formula A × B/C where C. 34 Tax Amendm A is the amount of that surplus, deficit or tax, as the case may be, as otherwise determined at that time; B is the corporation’s surplus entitlement percentage immediately before that time in respect of the relevant affiliate; and C is the corporation’s surplus entitlement percentage immediately after that time in respect of the relevant affiliate. (2) Subsection 5905(2) of the Regulations is repealed. (3) Subsections 5905(3) and (4) of the Regulations are replaced by the following: (3) If at any time (referred to in this subsection as the “merger time”) a foreign affiliate (referred to in this subsection as the “merged affiliate”) of a corporation resident in Canada has been formed as a result of a foreign merger (within the meaning assigned by subsection 87(8.1) of the Act) of two or more corporations (referred to individually in this subsection as a “predecessor corporation”), the following rules apply: (a) for the purposes of the definitions “exempt surplus”, “taxable surplus” and “underlying foreign tax” in subsection 5907(1), as they apply in respect of the merged affiliate, (i) the merged affiliate’s opening exempt surplus, in respect of the corporation, shall be the amount, if any, by which the total of all amounts each of which is the exempt surplus of a predecessor corporation, in respect of the corporation, immediately before the merger time exceeds the total of all amounts each of which is the exempt deficit of a predecessor corporation, in respect of the corporation, immediately before the merger time, (ii) the merged affiliate’s opening exempt deficit, in respect of the corporation, shall be the amount, if any, by which the total of all amounts each of which is the exempt deficit of a predecessor corporation, in respect of the corporation, immediately before the merger time exceeds the total of all amounts each of which is the exempt Impôt et ta 2011-2012-2013 surplus of a predecessor corporation, in respect of the corporation, immediately before the merger time, (iii) the merged affiliate’s opening taxable surplus, in respect of the corporation, shall be the amount, if any, by which the total of all amounts each of which is the taxable surplus of a predecessor corporation, in respect of the corporation, immediately before the merger time exceeds the total of all amounts each of which is the taxable deficit of a predecessor corporation, in respect of the corporation, immediately before the merger time, (iv) the merged affiliate’s opening taxable deficit, in respect of the corporation, shall be the amount, if any, by which the total of all amounts each of which is the taxable deficit of a predecessor corporation, in respect of the corporation, immediately before the merger time exceeds the total of all amounts each of which is the taxable surplus of a predecessor corporation, in respect of the corporation, immediately before the merger time, and (v) the merged affiliate’s opening underlying foreign tax in respect of the corporation shall be the total of all amounts each of which is the underlying foreign tax of a predecessor corporation, in respect of the corporation, immediately before the merger time; (b) for the purposes of paragraph (a), (i) each of the exempt surplus or exempt deficit, taxable surplus or taxable deficit and underlying foreign tax, in respect of the corporation, of each predecessor corporation immediately before the merger time is deemed to be the amount determined by the formula A × B/C where A is the amount of that surplus, deficit or tax, as the case may be, as otherwise determined, C. 34 Tax Amendm B is the surplus entitlement percentage of the corporation immediately before the merger time in respect of the predecessor corporation, and C is the percentage that would be the surplus entitlement percentage of the corporation immediately after the merger time in respect of the merged affiliate if the merged affiliate’s net surplus were the total of all amounts each of which is the net surplus of a predecessor corporation immediately before the merger time, but (ii) the values for A, B and C in the formula in subparagraph (i) shall take into account the application of paragraph 5902(1)(b) and subsection 5907(8) in respect of the merger; and (c) in respect of any foreign affiliate (other than a predecessor corporation) of the corporation in which a predecessor corporation had an equity percentage (within the meaning assigned by subsection 95(4) of the Act) immediately before the merger time, for the purposes of subsection (1), there is deemed to be an acquisition or a disposition of shares of the capital stock of that affiliate at the merger time. (4) Subsection 5905(5) of the Regulations is replaced by the following: (5) If there is, at any time, a disposition by a corporation (referred to in this subsection as the “disposing corporation”) resident in Canada of any of the shares (referred to in this subsection as the “disposed shares”) of the capital stock of a particular foreign affiliate of the disposing corporation to a taxable Canadian corporation (referred to in this subsection as the “acquiring corporation”) with which the disposing corporation is not dealing at arm’s length, (a) each of the opening exempt surplus or opening exempt deficit, opening taxable surplus or opening taxable deficit, and opening underlying foreign tax, in respect of the 2011-2012-2013 Impôt et ta acquiring corporation, of the particular affiliate and of each foreign affiliate of the disposing corporation in which the particular affiliate has, immediately before that time, an equity percentage (within the meaning assigned by subsection 95(4) of the Act) is deemed to be the amount, if any, (i) in the case of its opening exempt surplus, by which the total of its exempt surplus in respect of each of the disposing corporation and the acquiring corporation, determined immediately before that time, exceeds the total of its exempt deficit in respect of each of the disposing corporation and the acquiring corporation, determined immediately before that time, (ii) in the case of its opening exempt deficit, by which the total of its exempt deficit in respect of each of the disposing corporation and the acquiring corporation, determined immediately before that time, exceeds the total of its exempt surplus in respect of each of the disposing corporation and the acquiring corporation, determined immediately before that time, (iii) in the case of its opening taxable surplus, by which the total of its taxable surplus in respect of each of the disposing corporation and the acquiring corporation, determined immediately before that time, exceeds the total of its taxable deficit in respect of each of the disposing corporation and the acquiring corporation, determined immediately before that time, (iv) in the case of its opening taxable deficit, by which the total of its taxable deficit in respect of each of the disposing corporation and the acquiring corporation, determined immediately before that time, exceeds the total of its taxable surplus in respect of each of the disposing corporation and the acquiring corporation, determined immediately before that time, and (v) in the case of its opening underlying foreign tax, that is the total of its underlying foreign tax in respect of each of the C. 34 Tax Amendm disposing corporation and the acquiring corporation, determined immediately before that time; (b) for the purpose of paragraph (a), each of the exempt surplus or exempt deficit, taxable surplus or taxable deficit, and underlying foreign tax of an affiliate in respect of the disposing corporation and the acquiring corporation, determined immediately before that time, is deemed to be the amount determined by the formula A × B/C where A is the amount of that surplus, deficit or tax, as the case may be, as determined without reference to this subsection but taking into account the application of subparagraph (c)(i), if applicable, B is the surplus entitlement percentage immediately before that time of the disposing corporation or the acquiring corporation, as the case may be, in respect of the affiliate, determined as if the disposed shares were the only shares owned by the disposing corporation immediately before that time, and C is the surplus entitlement percentage immediately after that time of the acquiring corporation in respect of the affiliate; (c) if the disposing corporation makes an election under subsection 93(1) of the Act in respect of the disposed shares, (i) for the purposes of paragraph (b), the exempt surplus or exempt deficit, taxable surplus or taxable deficit, and underlying foreign tax of an affiliate in respect of the disposing corporation, as determined without reference to this subsection, immediately before that time, shall be adjusted in accordance with paragraph 5902(1)(b) as if the disposing corporation’s surplus entitlement percentage that is referred to in the description of B in paragraph 5902(2)(b) were determined as if the disposed shares 2011-2012-2013 Impôt et ta were the only shares owned by the disposing corporation immediately before that time, and (ii) no adjustment shall be made to the amount of the exempt surplus or exempt deficit, taxable surplus or taxable deficit, or underlying foreign tax of an affiliate in respect of the disposing corporation under paragraph 5902(1)(b) other than for the purpose of paragraph (b); and (d) for greater certainty, no adjustment shall be made under subsection (1) to the exempt surplus or exempt deficit, taxable surplus or taxable deficit, or underlying foreign tax of an affiliate in respect of the disposing corporation. (5.1) If there is, at any time, an amalgamation within the meaning of subsection 87(1) of the Act and, as a result of the amalgamation, shares of the capital stock of a particular foreign affiliate of a predecessor corporation become property of the new corporation, (a) each of the opening exempt surplus or opening exempt deficit, opening taxable surplus or opening taxable deficit, and opening underlying foreign tax, in respect of the new corporation, of the particular affiliate and of each foreign affiliate of the predecessor corporation in which the particular affiliate has, immediately before that time, an equity percentage (within the meaning assigned by subsection 95(4) of the Act) is deemed to be the amount, if any, (i) in the case of its opening exempt surplus, by which the total of its exempt surplus in respect of each predecessor corporation, determined immediately before that time, exceeds the total of its exempt deficit in respect of each predecessor corporation, determined immediately before that time, (ii) in the case of its opening exempt deficit, by which the total of its exempt deficit in respect of each predecessor corporation, determined immediately before that time, exceeds the total of its C. 34 Tax Amendm exempt surplus in respect of each predecessor corporation, determined immediately before that time, (iii) in the case of its opening taxable surplus, by which the total of its taxable surplus in respect of each predecessor corporation, determined immediately before that time, exceeds the total of its taxable deficit in respect of each predecessor corporation, determined immediately before that time, (iv) in the case of its opening taxable deficit, by which the total of its taxable deficit in respect of each predecessor corporation, determined immediately before that time, exceeds the total of its taxable surplus in respect of each predecessor corporation, determined immediately before that time, and (v) in the case of its opening underlying foreign tax, that is the total of its underlying foreign tax in respect of each predecessor corporation, determined immediately before that time; and (b) for the purpose of paragraph (a), each of the exempt surplus or exempt deficit, taxable surplus or taxable deficit, and underlying foreign tax of an affiliate in respect of a predecessor corporation, determined immediately before that time, is deemed to be the amount determined by the formula A × B/C where A is the amount of that surplus, deficit or tax, as the case may be, as determined without reference to this subsection, B is the predecessor corporation’s surplus entitlement percentage immediately before that time in respect of the affiliate, and C is the new corporation’s surplus entitlement percentage immediately after that time in respect of the affiliate. Impôt et ta 2011-2012-2013 (5.11) Subsection (5.12) applies if (a) in the case of a winding-up, an amount has been designated, under paragraph 88(1)(d) of the Act by the corporation (referred to in this subsection and subsection (5.12) as the “parent corporation”) described in subsection 88(1) of the Act as the parent, in respect of (i) shares of the capital stock of a corporation (referred to in this subsection and subsection (5.12) as the “particular affiliate”) that is, immediately before the winding-up, a foreign affiliate of the corporation (referred to in this subsection and subsection (5.12) as the “subsidiary corporation”) resident in Canada that is described in that subsection 88(1) as the subsidiary, or (ii) an interest in a partnership that holds shares described in subparagraph (i); or (b) in the case of an amalgamation, an amount has been designated, under paragraph 88(1)(d) of the Act by the corporation (referred to in this subsection and subsection (5.12) as the “parent corporation”) described in subsection 87(11) of the Act as the parent, in respect of (i) shares of the capital stock of a corporation (referred to in this subsection and subsection (5.12) as the “particular affiliate”) that is, immediately before the amalgamation, a foreign affiliate of the corporation (referred to in this subsection and subsection (5.12) as the “subsidiary corporation”) resident in Canada that is described in that subsection 87(11) as the subsidiary, or (ii) an interest in a partnership that holds shares described in subparagraph (i). (5.12) If this subsection applies, the following rules apply for the purposes of subsections (5) and (5.1): C. 34 Tax Amendm (a) each amount of the exempt surplus or exempt deficit, taxable surplus or taxable deficit, and underlying foreign tax, in respect of the subsidiary corporation, of the particular affiliate and of all foreign affiliates of the subsidiary corporation in which the particular affiliate has, immediately before the windingup or the amalgamation, an equity percentage (within the meaning assigned by subsection 95(4) of the Act) is deemed to be, immediately before the winding-up or the amalgamation, nil; and (b) each amount (referred to individually in this paragraph as a “relevant balance”) of the exempt surplus or exempt deficit, taxable surplus or taxable deficit, and underlying foreign tax, in respect of the parent corporation, of the particular affiliate and of all foreign affiliates (referred to individually in this paragraph as a “lower-tier affiliate”) of the parent corporation in which the particular affiliate has, immediately before the windingup or the amalgamation, an equity percentage (within the meaning assigned by subsection 95(4) of the Act) is deemed to be, immediately before the winding-up or the amalgamation, the amount that would be determined to be the relevant balance if (i) in addition to shares or partnership interests, if any, held by the parent corporation that are relevant in computing any relevant balance of the particular affiliate or of any lower-tier affiliate of the parent corporation, in respect of the parent corporation, any shares of the particular affiliate’s capital stock, and any interests in partnerships that hold such shares, that were held by the subsidiary corporation at any time in the period (referred to in this paragraph as the “control period”) that begins at the first time referred to in subparagraph 88(1)(d)(ii) of the Act and ends immediately before the winding-up or the amalgamation, that are relevant in computing any relevant balance of the particular affiliate or any lower-tier affiliate of the subsidiary corporation, in respect of the subsidiary corporation, were held by the parent Impôt et ta 2011-2012-2013 corporation at the same time in the control period that they were held by the subsidiary corporation, (ii) the parent corporation had acquired, at that first time, all the shares and partnership interests held, at that first time, by the subsidiary corporation that are relevant in computing any relevant balance of the particular affiliate or any lower-tier affiliate of the subsidiary corporation, in respect of the subsidiary corporation, and (iii) where the subsidiary corporation acquired or disposed of any shares or partnership interests in the control period that are relevant in computing any relevant balance of the particular affiliate or of any lower-tier affiliate of the subsidiary corporation, in respect of the subsidiary corporation, the parent corporation is deemed to have acquired or disposed of, as the case may be, the shares or partnership interests at the same time they were acquired or disposed of by the subsidiary corporation. (5.13) For the purposes of clause (B) of subparagraph 88(1)(d)(ii) of the Act, the prescribed amount is (a) if the property described in that subparagraph is a share of the capital stock of a foreign affiliate of the subsidiary or if that property is an interest in a partnership that holds one or more such shares, the amount determined by the formula A × B/C where A is the total of all amounts each of which is the amount, if any, by which (i) the amount of a dividend received, after the particular time at which the parent last acquired control of the subsidiary, on any share of the capital stock of the foreign affiliate (or any share of the capital stock of the foreign affiliate for which that share was substituted) held by the subsidiary or the partnership, as the case may be, C. 34 Tax Amendm immediately before the winding-up, that was deductible under paragraph 113(1)(a) or (b) of the Act in computing the taxable income of the subsidiary or of a corporation with which the subsidiary was not dealing at arm’s length (otherwise than because of a right referred to in paragraph 251(5)(b) of the Act in respect of the foreign affiliate) exceeds (ii) the portion of that dividend that may reasonably be considered to have reduced the foreign affiliate’s exempt surplus or taxable surplus in respect of the subsidiary that arose after the particular time (determined as if a dividend were paid out of the foreign affiliate’s exempt surplus or taxable surplus, as the case may be, in respect of the subsidiary, in the reverse order to that in which that surplus of the foreign affiliate in respect of the subsidiary arose), B is the fair market value of the property immediately before the winding-up, and C is (i) if the property is a share, the fair market value, immediately before the winding-up, of all of the shares of the capital stock of the foreign affiliate held by the subsidiary immediately before the winding-up, and (ii) if the property is an interest in a partnership, the fair market value of the interest in the partnership immediately before the winding-up; and (b) in any other case, nil. (5) Subsections 5905(5.11) to (5.13) of the Regulations, as enacted by subsection (4), are repealed. (6) Section 5905 of the Regulations is amended by adding the following in numerical order: Impôt et ta 2011-2012-2013 (5.2) If, at a particular time, control of a corporation resident in Canada has been acquired by a person or a group of persons and, at the particular time, the corporation owns shares of the capital stock of a foreign affiliate of the corporation, there shall be included — under subparagraph (v) of the description of B in the definition “exempt surplus” in subsection 5907(1) in computing the affiliate’s exempt surplus or exempt deficit, as the case may be, in respect of the corporation at the time that is immediately before the particular time — the amount, if any, determined by the formula (A + B – C)/D where A is the amount determined by the formula E×F where E is the affiliate’s tax-free surplus balance in respect of the corporation, determined at the time (referred to in this subsection as the “relevant time”) that is immediately before the time that is immediately before the particular time, and F is the corporation’s surplus entitlement percentage in respect of the affiliate determined at the relevant time; B is the total of all amounts each of which is the corporation’s cost amount, determined at the particular time, of a share of the capital stock of the affiliate that is owned by the corporation at the particular time; C is the total of (a) the fair market value, determined at the particular time, of all of the shares of the capital stock of the affiliate that are owned by the corporation at the particular time, and (b) the amount, if any, determined under paragraph 5908(6)(b); and D is the corporation’s surplus entitlement percentage in respect of the affiliate determined at the relevant time. C. 34 Tax Amendm (5.3) The cost amount of a share that is referred to in the description of B in subsection (5.2) shall be determined after taking into account the application of subsection 111(4) of the Act. (5.4) For the purposes of clause (B) of subparagraph 88(1)(d)(ii) of the Act, the prescribed amount is (a) if the property described in that subparagraph is a share of the capital stock of a foreign affiliate of the subsidiary, the amount determined by the formula A×B where A is the affiliate’s tax-free surplus balance, in respect of the subsidiary, determined at the time at which the parent last acquired control of the subsidiary, and B is the percentage that would be the subsidiary’s surplus entitlement percentage, determined at that time, in respect of the affiliate if at that time the subsidiary had owned no shares of the affiliate’s capital stock other than the share; (b) if the property described in that subparagraph is an interest in a partnership, the amount determined by subsection 5908(7); and (c) in any other case, nil. (5.5) For the purposes of subsections (5.2), (5.4), (7.2) and (7.3), the “tax-free surplus balance” of a foreign affiliate of a corporation resident in Canada, in respect of the corporation, at any time, is the total of (a) the amount, if any, by which the affiliate’s exempt surplus in respect of the corporation at that time exceeds the affiliate’s taxable deficit in respect of the corporation at that time; and (b) the lesser of Impôt et ta 2011-2012-2013 (i) the amount, if any, determined by the formula A×B where A is the affiliate’s underlying foreign tax in respect of the corporation at that time, and B is the amount by which the corporation’s relevant tax factor (within the meaning assigned by subsection 95(1) of the Act), for the corporation’s taxation year that includes that time, exceeds one, and (ii) the amount, if any, by which affiliate’s taxable surplus in respect of corporation at that time exceeds affiliate’s exempt deficit in respect of corporation at that time. the the the the (5.6) For the purposes of subsection (5.5), the amounts of exempt surplus or exempt deficit, taxable surplus or taxable deficit, and underlying foreign tax of a foreign affiliate of a corporation resident in Canada, in respect of the corporation, at a particular time are those amounts that would be determined, at the particular time, under subparagraph 5902(1)(a)(i) if that subparagraph were applicable at the particular time and the references in that subparagraph to “the dividend time” were references to the particular time. (7) Subsection 5905(6) of the Regulations is repealed. (8) Section 5905 of the Regulations is amended by adding the following after subsection (7): (7.1) Subsection (7.2) applies if (a) a foreign affiliate (referred to in this subsection and subsections (7.2) to (7.6) as the “deficit affiliate”) of a corporation resident in Canada has an exempt deficit, in respect of the corporation, at a particular time; and (b) at the time (referred to in this paragraph and subsections (7.2) to (7.6) as the “acquisition time”) that is immediately after the C. 34 Tax Amendm particular time, shares of the capital stock of a foreign affiliate (referred to in this subsection and subsections (7.2) to (7.6) as an “acquired affiliate”) of the corporation in which the deficit affiliate has, at the particular time, an equity percentage (within the meaning assigned by subsection 95(4) of the Act) are acquired by, or otherwise become property of, (i) the corporation, or (ii) another foreign affiliate of the corporation, in the case where the percentage that would, if the deficit affiliate were resident in Canada, be the deficit affiliate’s surplus entitlement percentage in respect of the acquired affiliate immediately after the acquisition time is less than the percentage that would, if the deficit affiliate were so resident, be its surplus entitlement percentage in respect of the acquired affiliate at the particular time. (7.2) If this subsection applies, there is to be included, (a) at the time (referred to in this subsection and subsections (7.6) and (7.7) and 5908(11) and (12) as the “adjustment time”) that is immediately before the time that is immediately before the time that is immediately before the acquisition time, under subparagraph (v) of the description of B in the definition “exempt surplus” in subsection 5907(1) in computing an acquired affiliate’s exempt surplus or exempt deficit in respect of the corporation, the amount, if any, equal to the lesser of (i) the amount determined by the formula A/B where A is the deficit affiliate’s exempt deficit in respect of the corporation immediately before the acquisition time, and Impôt et ta 2011-2012-2013 B is the percentage that would, if the deficit affiliate were resident in Canada, be the deficit affiliate’s surplus entitlement percentage in respect of the acquired affiliate immediately before the acquisition time, and (ii) the lesser of (A) the acquired affiliate’s tax-free surplus balance in respect of the corporation immediately before the adjustment time, and (B) either (I) if there is more than one acquired affiliate, the amount designated by the corporation, in its return of income for the taxation year in which the taxation year of the acquired affiliate that includes the acquisition time ends, in respect of the acquired affiliate, or (II) in any other case, the amount determined under clause (A); (b) at the time that is immediately after the acquisition time, under subparagraph (vi.1) of the description of A in the definition “exempt surplus” in subsection 5907(1) in computing the deficit affiliate’s exempt deficit in respect of the corporation, the total of all amounts each of which is the amount determined in respect of an acquired affiliate by the formula C×D where C is the amount determined under paragraph (a) in respect of the acquired affiliate, and D is the percentage that would, if the deficit affiliate were resident in Canada, be the deficit affiliate’s surplus entitlement percentage immediately before the acquisition time in respect of the acquired affiliate; and (c) at the time that is immediately after the acquisition time, under subparagraph (vi.1) of the description of A in the definition “exempt surplus” in subsection 5907(1) in computing the exempt surplus or exempt deficit of any other foreign affiliate (referred to in this C. 34 Tax Amendm paragraph and paragraph (7.6)(b) as a “subordinate affiliate”) of the corporation, in respect of the corporation, that has immediately before the acquisition time a direct equity percentage (within the meaning assigned by subsection 95(4) of the Act) in the acquired affiliate and in which, immediately before the acquisition time, the deficit affiliate does not have an equity percentage (within the meaning assigned by subsection 95(4) of the Act), the amount determined by the formula E×F where E is the amount determined under paragraph (a) in respect of the acquired affiliate, and F is the percentage that would, if the subordinate affiliate were resident in Canada, be the subordinate affiliate’s surplus entitlement percentage immediately before the acquisition time in respect of the acquired affiliate if the subordinate affiliate owned no shares of the capital stock of any corporation other than its shares of the capital stock of the acquired affiliate. (7.3) Subsection (7.4) applies if (a) the lesser of (i) the deficit affiliate’s exempt deficit in respect of the corporation immediately before the acquisition time, and Impôt et ta 2011-2012-2013 (ii) the total of all amounts each of which is the amount, if any, that is the product obtained by multiplying (A) the tax-free surplus balance immediately before the acquisition time in respect of the corporation of an acquired affiliate, and (B) the surplus entitlement percentage of the corporation in respect of that acquired affiliate immediately before the acquisition time exceeds (b) the total of all amounts each of which is the amount, if any, that is the product obtained by multiplying (i) the amount, if any, actually designated under subclause (7.2)(a)(ii)(B)(I) in respect of an acquired affiliate, and (ii) the surplus entitlement percentage of the corporation in respect of that acquired affiliate immediately before the acquisition time. (7.4) If this subsection applies, the amount designated by the corporation in respect of a particular acquired affiliate is deemed, for the purposes of subclause (7.2)(a)(ii)(B)(I), (a) to be the amount determined by the Minister in respect of the particular acquired affiliate; and (b) not to be the amount, if any, actually designated under subclause (7.2)(a)(ii)(B)(I). (7.5) Subsection (7.6) applies if (a) subsection (7.2) applies; (b) the deficit affiliate, or any other foreign affiliate of the corporation in which the deficit affiliate has, immediately before the acquisition time, an equity percentage (which percentage has, for the purposes of this subsection, the meaning assigned by subsection 95(4) of the Act and which deficit affiliate or other affiliate is referred to in subsection (7.6) as the “direct holder”), has, immediately before the acquisition time, a direct equity percentage (within the meaning C. 34 Tax Amendm assigned by that subsection 95(4)) in any other foreign affiliate (referred to in paragraph (c) and subsection (7.6) as the “subject affiliate”) of the corporation; and (c) the subject affiliate is the acquired affiliate or has, immediately before the acquisition time, an equity percentage in the acquired affiliate. (7.6) Subject to paragraph 5908(11)(c), for the purposes of paragraph 92(1.1)(a) of the Act, if this subsection applies, there shall be added, in computing on and after the adjustment time (a) the direct holder’s adjusted cost base of a share of the capital stock of the subject affiliate, the amount determined by the formula A×B where A is the amount determined under paragraph (7.2)(a) in respect of the acquired affiliate, and B is the percentage that would, if the direct holder were resident in Canada, be the direct holder’s surplus entitlement percentage in respect of the acquired affiliate immediately before the acquisition time if the direct holder owned only the share; and (b) the subordinate affiliate’s adjusted cost base of a share of the capital stock of the acquired affiliate, the amount determined by the formula C×D where C is the amount determined under paragraph (7.2)(a) in respect of the acquired affiliate, and D is the percentage that would, if the subordinate affiliate were resident in Canada, be the subordinate affiliate’s surplus entitlement percentage in respect 2011-2012-2013 Impôt et ta of the acquired affiliate immediately before the acquisition time if the subordinate affiliate owned only the share. (7.7) For the purposes of paragraph 93(3)(c) of the Act, if an amount (referred to in this subsection and subsection 5908(12) as the “adjustment amount”) is required by subsection 92(1.1) of the Act to be added in computing, on or after the adjustment time, the adjusted cost base of a share of the capital stock of a foreign affiliate of a corporation resident in Canada, (a) where paragraph 92(1.1)(a) of the Act applies, the prescribed amount is the adjustment amount; and (b) where paragraph 92(1.1)(b) of the Act applies, the prescribed amount is the amount determined under subsection 5908(12). (9) Subsection 5905(8) of the Regulations is repealed. (10) Subsection 5905(9) of the Regulations is repealed. (11) Subsection (1) applies in respect of acquisitions and dispositions that occur after December 18, 2009. (12) Subsection (2) applies in respect of redemptions, acquisitions and cancellations that occur after December 18, 2009. (13) Subsection (3) applies in respect of mergers or combinations that occur after December 18, 2009. (14) Subsections 5905(5) and (5.1) of the Regulations, as enacted by subsection (4), and subsection (7) apply in respect of dispositions and amalgamations that occur, and windings-up that begin, after December 18, 2009. (15) Subsections 5905(5.11) and (5.12) of the Regulations, as enacted by subsection (4), apply in respect of an amalgamation that occurs, or a winding-up that begins, after February 27, 2004, except that, if subsection 5905(6) of the Regulations applies in respect of the amalgamation or winding-up, then the portion of subsection 5905(5.12) of the Regulations, as so enacted, before its paragraph (a) is to be read as follows: C. 34 Tax Amendm (5.12) If this subsection applies, the following rules apply for the purposes of subsections (5) and (6): (16) Subsection 5905(5.13) of the Regulations, as enacted by subsection (4), applies in respect of windings-up that begin, and amalgamations that occur, after February 27, 2004. (17) Subsection (5) applies in respect of acquisitions of control that occur after December 18, 2009, except if the acquisition of control results from an acquisition of shares made under an agreement in writing entered into before December 18, 2009. (18) Subsections 5905(5.2) to (5.4) of the Regulations, as enacted by subsection (6), apply in respect of acquisitions of control that occur after December 18, 2009, except if the acquisition of control results from an acquisition of shares made under an agreement in writing entered into before December 18, 2009. (19) Subsections 5905(5.5) and (5.6) of the Regulations, as enacted by subsection (6), are deemed to have come into force on December 19, 2009. (20) Subsection (8) applies where a share of the capital stock of a foreign affiliate of a corporation is acquired by, or otherwise becomes property of, a person after December 18, 2009. (21) Subsection (9) applies in respect of dispositions that occur after December 18, 2009. (22) Subsection (10) applies in respect of issuances that occur after December 18, 2009. 45. (1) Subsection 5906(2) of the Regulations is replaced by the following: (2) The expression “permanent establishment” means 2011-2012-2013 Impôt et ta (a) for the purposes of paragraph (1)(a) and the definition “earnings” in subsection 5907(1) (which paragraph or definition is referred to in this paragraph as a “provision”), (i) if the expression is given a particular meaning in a tax treaty with a country, a permanent establishment within the meaning assigned by that tax treaty with respect to the business carried on in that country by the foreign affiliate referred to in the provision, and (ii) in any other case, a fixed place of business of the affiliate, including an office, a branch, a mine, an oil well, a farm, a timberland, a factory, a workshop or a warehouse, or if the affiliate does not have any fixed place of business, the principal place at which the affiliate’s business is conducted; and (b) for the purposes of subdivision i of Division B of Part I of the Act, (i) if the expression is given a particular meaning in a tax treaty with a country, a permanent establishment within the meaning assigned by that tax treaty if the person or partnership referred to in the relevant portion of that subdivision (which person or partnership is referred to in this paragraph and subsection (3) as the “person”) is a resident of that country for the purpose of that tax treaty, and (ii) in any other case, a fixed place of business of the person, including an office, a branch, a mine, an oil well, a farm, a timberland, a factory, a workshop or a warehouse, or if the person does not have any fixed place of business, the principal place at which the person’s business is conducted. (3) For the purposes of subparagraphs (2)(a)(ii) and (b)(ii), (a) if the affiliate or the person, as the case may be, carries on business through an employee or agent, established in a particular place, who has general authority to contract for the affiliate or the person or who has a stock of merchandise owned by the affiliate C. 34 Tax Amendm or the person from which the employee or agent regularly fills orders, the affiliate or the person is deemed to have a fixed place of business at that place; (b) if the affiliate or the person, as the case may be, is an insurance corporation, the affiliate or the person is deemed to have a fixed place of business in each country in which the affiliate or the person is registered or licensed to do business; (c) if the affiliate or the person, as the case may be, uses substantial machinery or equipment at a particular place at any time in a taxation year, the affiliate or the person is deemed to have a fixed place of business at that place; (d) the fact that the affiliate or the person, as the case may be, has business dealings through a commission agent, broker or other independent agent or maintains an office solely for the purchase of merchandise at a particular place does not of itself mean that the affiliate or the person has a fixed place of business at that place; and (e) the fact that the affiliate or the person, as the case may be, has a subsidiary controlled corporation at a place or a subsidiary controlled corporation engaged in trade or business at a place does not of itself mean that the affiliate or person has a fixed place of business at that place. (2) Subsection (1) applies to taxation years of a foreign affiliate of a taxpayer that end after 1999 except that, for taxation years of the affiliate that end on or before December 18, 2009, the portion of paragraph 5906(2)(b) of the Regulations, as enacted by subsection (1), before its subparagraph (i) is to be read as follows: (b) for the purposes of subdivision i of Division B of Part I (other than the definitions “excluded income” and “excluded revenue” in subsection 95(2.5)) of the Act, 46. (1) The definition “loss” in subsection 5907(1) of the Regulations is replaced by the following: Impôt et ta 2011-2012-2013 “loss”, of a foreign affiliate of a taxpayer resident in Canada for a taxation year of the affiliate from an active business, means (a) in the case of an active business carried on by it in a country, the amount of its loss for the year from the active business carried on in the country computed by applying the provisions of paragraph (a) of the definition “earnings” respecting the computation of earnings from that active business carried on in that country, with any modifications that the circumstances require, and (b) in any other case, the total of all amounts each of which is an amount of a loss that is required under paragraph 95(2)(a) of the Act to be included in computing the affiliate’s income or loss from an active business for the year; (perte) (2) Paragraph (b) of the definition “earnings” in subsection 5907(1) of the Regulations is replaced by the following: (b) in any other case, the total of all amounts each of which is an amount of income that is required under paragraph 95(2)(a) of the Act to be included in computing the affiliate’s income or loss from an active business for the year; (gains) (3) Subparagraph (a)(ii) of the definition “exempt earnings” in subsection 5907(1) of the Regulations is replaced by the following: (ii) the amount of the taxable capital gains for the year referred to in subparagraphs (c) (i), (d)(iii), (e)(i) and (f)(iv) of the definition “net earnings”, and (4) The definition “exempt earnings” in subsection 5907(1) of the Regulations is amended by adding the following after paragraph (a): (a.1) the amount determined by the formula A–B C. 34 Tax Amendm where A is the total of all amounts each of which is a particular amount that would be included, in respect of a particular business of the particular affiliate, by paragraph (c), (c.1) or (c.2) of the definition “capital dividend account” in subsection 89(1) of the Act in determining the particular affiliate’s capital dividend account at the end of the year if (i) the particular affiliate were the corporation referred to in that definition, (ii) the references in paragraphs (c.1) and (c.2) of that definition, and in paragraph (c) of that definition as that paragraph (c) read in its application to taxation years that ended before February 28, 2000, to “a business” were read as references to a business that (A) is not an active business (as defined in subsection 95(1) of the Act), or (B) is an active business (as defined in that subsection 95(1)) the particular affiliate’s earnings from which for the year are determined under subparagraph (a)(iii) of the definition “earnings”, and (iii) the particular amount did not include any amount that can reasonably be considered to have accrued while no person or partnership that carried on the particular business was a specified person or partnership (within the meaning of section 95 of the Act) in respect of the particular corporation, and B is the amount determined for A at the end of the particular affiliate’s taxation year that immediately precedes the year, (5) Paragraph (d) of the definition “exempt earnings” in subsection 5907(1) of the Regulations is replaced by the following: 2011-2012-2013 Impôt et ta (d) where the year is the 1976 or any subsequent taxation year of the particular affiliate and the particular affiliate is, throughout the year, resident in a designated treaty country, (i) the particular affiliate’s net earnings for the year from an active business carried on by it in Canada or a designated treaty country, or (ii) the particular affiliate’s earnings for the year from an active business to the extent that they derive from (A) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under subparagraph 95(2)(a)(i) of the Act and that would (I) if earned by the other foreign affiliate referred to in subclause 95(2)(a)(i)(A)(I) of the Act, be included in computing the exempt earnings or exempt loss of the other foreign affiliate for a taxation year, or (II) if earned by the life insurance corporation referred to in subclause 95(2)(a)(i)(A)(II) of the Act and based on the assumptions contained in subclause 95(2)(a)(i)(B)(II) of the Act, be included in computing the exempt earnings or exempt loss of the life insurance corporation for a taxation year, (B) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under clause 95(2)(a)(ii)(A) of the Act where the income is derived from amounts that are paid or payable by the life insurance corporation referred to in that clause and are for expenditures that would, if that life insurance corporation were a foreign affiliate of the particular corporation, be deductible in computing its exempt earnings or exempt loss for a taxation year, C. 34 Tax Amendm (C) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under clause 95(2)(a)(ii)(B) of the Act to the extent that the amounts paid or payable referred to in that clause are for expenditures that are deductible in computing the exempt earnings or exempt loss, for a taxation year, of the other foreign affiliate referred to in that clause, (D) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under clause 95(2)(a)(ii)(C) of the Act to the extent that the amounts paid or payable referred to in that clause are for expenditures that are deductible in computing its exempt earnings or exempt loss for a taxation year, (E) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under clause 95(2)(a)(ii)(D) of the Act if (I) the country referred to in subclause 95(2)(a)(ii)(D)(IV) of the Act is a designated treaty country, and (II) that income would be required to be so included if 1. paragraph (a) of the definition “excluded property” in subsection 95(1) of the Act were read as follows: (a) used or held by the foreign affiliate principally for the purpose of gaining or producing income from an active business carried on by it in a designated treaty country (within the meaning assigned by subsection 5907(11) of the Income Tax Regulations), 2. paragraph (c) of that definition “excluded property” were read as follows: (c) property all or substantially all of the income from which is, or would be, if there were income from the property, income from 2011-2012-2013 Impôt et ta an active business (which, for this purpose, includes income that would be deemed to be income from an active business by paragraph (2)(a) if that paragraph were read without reference to subparagraph (v)) that is included in computing the foreign affiliate’s exempt earnings, or exempt loss, as defined in subsection 5907(1) of the Income Tax Regulations, for a taxation year, (F) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under subparagraph 95(2)(a)(iii) of the Act to the extent that the trade accounts receivable referred to in that subparagraph arose in the course of an active business carried on by the other foreign affiliate referred to in that subparagraph the income or loss from which is included in computing its exempt earnings or exempt loss for a taxation year, (G) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under subparagraph 95(2)(a)(iv) of the Act to the extent that the loans or lending assets referred to in that subparagraph arose in the course of an active business carried on by the other foreign affiliate referred to in that subparagraph the income or loss from which is included in computing its exempt earnings or exempt loss for a taxation year, (H) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under subparagraph 95(2)(a)(v) of the Act, where all or substantially all of its income, from the property described in that subparagraph, is, or would be if there were income from the property, income from an active business (which, for this purpose, includes income that would be deemed to be income from an active business by paragraph 95(2)(a) of the Act if that paragraph were read without C. 34 Tax Amendm reference to its subparagraph (v) and, for greater certainty, excludes income arising as a result of the disposition of the property) that is included in computing its exempt earnings or exempt loss for a taxation year, or (I) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under subparagraph 95(2)(a)(vi) of the Act, where the agreement for the purchase, sale or exchange of currency referred to in that subparagraph can reasonably be considered to have been made by the particular affiliate to reduce its risk with respect to an amount of income or loss that is included in computing its exempt earnings or exempt loss for a taxation year, or (6) Subparagraph (a)(ii) of the definition “exempt loss” in subsection 5907(1) of the Regulations is replaced by the following: Impôt et ta 2011-2012-2013 (ii) the amount of the allowable capital losses for the year referred to in subparagraphs (c)(i), (d)(iii), (e)(i) and (f)(iv) of the definition “net loss”, and (7) The definition “exempt loss” in subsection 5907(1) of the Regulations is amended by adding the following after paragraph (a): (a.1) the total of all amounts each of which is the portion of an eligible capital expenditure of the affiliate, in respect of a business of the affiliate, that was not included at any time in the affiliate’s cumulative eligible capital in respect of the business, if (i) the business (A) is not an active business (as defined in subsection 95(1) of the Act), or (B) is an active business (as defined in subsection 95(1) of the Act) the affiliate’s earnings from which for the year are determined under subparagraph (a) (iii) of the definition “earnings”, and (ii) in computing its income for the year, the affiliate has deducted an amount described in paragraph 24(1)(a) of the Act for the year in respect of the business, (8) Paragraph (c) of the definition “exempt loss” in subsection 5907(1) of the Regulations is replaced by the following: (c) where the year is the 1976 or any subsequent taxation year of the affiliate and the affiliate is, throughout the year, resident in a designated treaty country, (i) the affiliate’s net loss for the year from an active business carried on by it in Canada or a designated treaty country, or (ii) the amount by which (A) the affiliate’s loss for the year from an active business to the extent determined under subparagraph (d)(ii) of the C. 34 Tax Amendm definition “exempt earnings” in respect of the year with any modifications that the circumstances require exceeds (B) the portion of any income or profits tax refunded by the government of a country for the year to the affiliate that can reasonably be regarded as tax that was refunded in respect of the amount determined under clause (A), or (9) Paragraphs (b) and (c) of the definition “exempt surplus” in subsection 5907(1) of the Regulations are replaced by the following: (b) the last time for which the opening exempt surplus of the subject affiliate in respect of the corporation was required to be determined under section 5905, and (c) the last time for which the opening exempt deficit of the subject affiliate in respect of the corporation was required to be determined under section 5905 (10) Subparagraph (i) of the description of A in the definition “exempt surplus” in subsection 5907(1) of the Regulations is replaced by the following: (i) the opening exempt surplus, if any, of the subject affiliate in respect of the corporation as determined under section 5905, at the time established in paragraph (b), (11) The description of A in the definition “exempt surplus” in subsection 5907(1) of the Regulations is amended by striking out “or” at the end of subparagraph (vi) and by adding the following after that subparagraph: (vi.1) each amount that is required, under section 5905, to be included under this subparagraph in the period and before the particular time, or Impôt et ta 2011-2012-2013 (12) Subparagraph (i) of the description of B in the definition “exempt surplus” in subsection 5907(1) of the Regulations is replaced by the following: (i) the opening exempt deficit, if any, of the subject affiliate in respect of the corporation as determined under section 5905, at the time established in paragraph (c), (13) Subparagraph (v) of the description of B in the definition “exempt surplus” in subsection 5907(1) of the Regulations is replaced by the following: (v) each amount that is required under section 5902 or 5905 to be included under this subparagraph, or subparagraph (1)(d)(xii) as it applies to taxation years that end before February 22, 1994, in the period and before the particular time, or (14) The definition “net earnings” in subsection 5907(1) of the Regulations is amended by striking out “and” at the end of paragraph (c) and by adding the following after paragraph (d): (e) from the disposition of a property that is an excluded property of the affiliate that is described in paragraph (c) of the definition “excluded property” in subsection 95(1) of the Act but that would not be an excluded property of the affiliate if that paragraph were read in the manner described in sub-subclause (d)(ii)(E)(II)2 of the definition “exempt earnings” is the amount, if any, by which (i) the portion of the affiliate’s taxable capital gain for the year from the disposition of the property that accrued after its 1975 taxation year exceeds (ii) the portion of any income or profits tax paid to the government of a country for the year by the affiliate that can reasonably be regarded as tax that was paid in respect of the amount determined under subparagraph (i), and C. 34 Tax Amendm (f) from a particular disposition of a property, that is an excluded property of the affiliate because of paragraph (c.1) of the definition “excluded property” in subsection 95(1) of the Act, that related to (i) an amount that was receivable under an agreement that relates to the sale of a particular property the taxable capital gain or allowable capital loss from the sale of which is included under any of paragraphs (c) to (e) of this definition or of the definition “net loss”, as the case may be, (ii) an amount that was receivable and was a property that was described in paragraph (c) of that definition “excluded property” but that would not have been an excluded property of the affiliate if that paragraph were read in the manner described in subsubclause (d)(ii)(E)(II)2 of the definition “exempt earnings”, or (iii) an amount payable, or an amount of indebtedness, described in clause (c.1)(ii)(B) of that definition “excluded property” arising in respect of the acquisition of an excluded property of the affiliate any taxable capital gain or allowable capital loss from the disposition of which would, if that excluded property were disposed of, be included under any of paragraphs (c) to (e) of this definition or of the definition “net loss”, as the case may be, is the amount, if any, by which (iv) the portion of the affiliate’s taxable capital gain for the year from the particular disposition that accrued after its 1975 taxation year exceeds (v) the portion of any income or profits tax paid to the government of a country for the year by the affiliate that can reasonably be regarded as tax that was paid for the year in respect of the amount determined under subparagraph (iv); (gains nets) Impôt et ta 2011-2012-2013 (15) The definition “net loss” in subsection 5907(1) of the Regulations is amended by striking out “and” at the end of paragraph (c) and by adding the following after paragraph (d): (e) from the disposition of a property, that is an excluded property of the affiliate that is described in paragraph (c) of the definition “excluded property” in subsection 95(1) of the Act but that would not be an excluded property of the affiliate if that paragraph were read in the manner described in sub-subclause (d)(ii)(E)(II)2 of the definition “exempt earnings” is the amount, if any, by which (i) the portion of the affiliate’s allowable capital loss for the year from the disposition of the property that accrued after its 1975 taxation year exceeds (ii) the portion of any income or profits tax refunded by the government of a country for the year to the affiliate that can reasonably be regarded as tax that was refunded in respect of the amount determined under subparagraph (i), and (f) from a particular disposition of a property, that is an excluded property of the affiliate because of paragraph (c.1) of the definition “excluded property” in subsection 95(1) of the Act, that related to (i) an amount that was receivable under an agreement that relates to the sale of a particular property the taxable capital gain or allowable capital loss from the sale of which is included under any of paragraphs (c) to (e) of this definition or of the definition “net earnings”, as the case may be, (ii) an amount that was receivable and was a property that was described in paragraph (c) of that definition “excluded property” but that would not have been an excluded property of the affiliate if that paragraph were read in the manner described in subsubclause (d)(ii)(E)(II)2 of the definition “exempt earnings”, or C. 34 Tax Amendm (iii) an amount payable, or an amount of indebtedness, described in clause (c.1)(ii)(B) of that definition “excluded property” arising in respect of the acquisition of an excluded property of the affiliate any taxable capital gain or allowable capital loss from the disposition of which would, if that excluded property were disposed of, be included under any of paragraphs (c) to (e) of this definition or of the definition “net earnings”, as the case may be, is the amount, if any, by which (iv) the portion of the affiliate’s allowable capital loss for the year from the particular disposition that accrued after its 1975 taxation year exceeds (v) the portion of any income or profits tax refunded by the government of a country for the year to the affiliate that can reasonably be regarded as tax that was refunded in respect of the amount determined under subparagraph (iv); (perte nette) (16) Subparagraphs (b)(iii) to (v) of the definition “taxable earnings” in subsection 5907(1) of the Regulations are replaced by the following: (iii) the affiliate’s earnings for the year as determined under paragraph (b) of the definition “earnings” minus the portion of any income or profits tax paid to the government of a country for a year by the affiliate that can reasonably be regarded as tax in respect of those earnings, or (iv) to the extent not included under subparagraph (ii), the affiliate’s net earnings for the year determined under paragraphs (c) to (f) of the definition “net earnings”, 2011-2012-2013 Impôt et ta (17) Subparagraphs (b)(iii) and (iv) of the definition “taxable loss” in subsection 5907(1) of the Regulations are replaced by the following: (iii) the affiliate’s loss for the year as determined under paragraph (b) of the definition “loss” minus the portion of any income or profits tax refunded by the government of a country for a year to the affiliate that can reasonably be regarded as tax refunded in respect of that loss, or (iv) to the extent not included under subparagraph (ii), the affiliate’s net loss for the year determined under paragraphs (c) to (f) of the definition “net loss”, (18) Paragraphs (b) and (c) of the definition “taxable surplus” in subsection 5907(1) of the Regulations are replaced by the following: (b) the last time for which the opening taxable surplus of the subject affiliate in respect of the corporation was required to be determined under section 5905, and (c) the last time for which the opening taxable deficit of the subject affiliate in respect of the corporation was required to be determined under section 5905 (19) Subparagraph (i) of the description of A in the definition “taxable surplus” in subsection 5907(1) of the Regulations is replaced by the following: (i) the opening taxable surplus, if any, of the subject affiliate in respect of the corporation as determined under section 5905, at the time established in paragraph (b), (20) The description of A in the definition “taxable surplus” in subsection 5907(1) of the Regulations is amended by adding the following after subparagraph (iv): C. 34 Tax Amendm (iv.1) each amount that is required under section 5905 to be included under this subparagraph in the period and before the particular time, or (21) Subparagraph (i) of the description of B in the definition “taxable surplus” in subsection 5907(1) of the Regulations is replaced by the following: (i) the opening taxable deficit, if any, of the subject affiliate in respect of the corporation as determined under section 5905, at the time established in paragraph (c), (22) Subparagraph (v) of the description of B in the definition “taxable surplus” in subsection 5907(1) of the Regulations is replaced by the following: (v) each amount that is required under section 5902 or 5905 to be included under this subparagraph, or subparagraph (1)(k)(xi) as it applies to taxation years that end before February 22, 1994, in the period and before the particular time, or (23) The definition “underlying foreign tax” in subsection 5907(1) of the Regulations is amended by adding “and” at the end of paragraph (a) and by replacing paragraphs (b) and (c) with the following: (b) the last time for which the opening underlying foreign tax of the subject affiliate in respect of the corporation was required to be determined under section 5905 (24) Subparagraph (i) of the description of A in the definition “underlying foreign tax” in subsection 5907(1) of the Regulations is replaced by the following: (i) the opening underlying foreign tax, if any, of the subject affiliate in respect of the corporation as determined under section 5905, at the time established in paragraph (b), 2011-2012-2013 Impôt et ta (25) Subparagraph (iii) of the description of B in the definition “underlying foreign tax” in subsection 5907(1) of the Regulations is replaced by the following: (iii) each amount that is required under section 5902 or 5905 to be included under this subparagraph, or subparagraph (1)(l)(x) as it applies to taxation years that end before February 22, 1994, in the period and before the particular time, or (26) Paragraph (b) of the definition “underlying foreign tax applicable” in subsection 5907(1) of the Regulations is replaced by the following: (b) any additional amount in respect of the whole dividend that the corporation claims in its return of income under Part I of the Act in respect of the whole dividend, not exceeding the amount that is the lesser of (i) the amount by which the portion of the whole dividend deemed to have been paid out of the affiliate’s taxable surplus in respect of the corporation exceeds the amount determined under paragraph (a), and (ii) the amount by which the affiliate’s underlying foreign tax in respect of the corporation immediately before the whole dividend was paid exceeds the amount determined under paragraph (a); (montant intrinsèque d’impôt étranger applicable) (27) Paragraph (b) of the definition “whole dividend” in subsection 5907(1) of the Regulations is replaced by the following: (b) where a whole dividend is deemed by subparagraph 5902(1)(a)(ii) to have been paid at the same time on shares of more than one class of an affiliate’s capital stock, for the purpose only of that subparagraph, the whole dividend deemed to have been paid at that time on the shares of a class of the affiliate’s capital stock is deemed to be the total of all amounts each of which is a whole dividend C. 34 Tax Amendm deemed to have been paid at that time on the shares of a class of the affiliate’s capital stock, and (28) The portion of the definition “gains exonérés” in subsection 5907(1) of the French version of the Regulations before paragraph (a) is replaced by the following: « gains exonérés » En ce qui concerne une société étrangère affiliée d’une société donnée pour une année d’imposition de la société affiliée, le total des sommes représentant chacune l’une des sommes ci-après, moins la partie de l’impôt sur le revenu ou sur les bénéfices payé par la société affiliée pour l’année au gouvernement d’un pays qu’il est raisonnable de considérer comme un impôt sur les gains visés à l’alinéa c) ou au sous-alinéa d)(ii) : (29) The portion of paragraph (a) of the definition “gains exonérés” in subsection 5907(1) of the French version of the Regulations after subparagraph (iii) is replaced by the following: pour l’application du présent alinéa, lorsque la société affiliée a disposé d’immobilisations qui étaient des actions du capital-actions d’une autre société étrangère affiliée de la société donnée en faveur d’une autre société qui était, immédiatement après la disposition, une société étrangère affiliée de la société donnée, est exclue des gains en capital de la société affiliée pour l’année la partie de ces gains qui correspond au total des sommes représentant chacune l’excédent de la juste valeur marchande, à la fin de l’année d’imposition 1975 de la société affiliée, de l’une des actions dont il a été disposé sur son prix de base rajusté; (30) Subsection 5907(1.02) of the Regulations is repealed. (31) Section 5907 of the Regulations is amended by adding the following after subsection (1.01): 2011-2012-2013 Impôt et ta (1.02) For the purposes of paragraph (d) of the definition “exempt earnings” and paragraph (c) of the definition “exempt loss” in subsection (1), if a foreign affiliate of a corporation becomes a foreign affiliate of the corporation in a taxation year of the affiliate, otherwise than as a result of a transaction between persons that do not deal with each other at arm’s length, and the affiliate is resident in a designated treaty country at the end of the year, the affiliate is deemed to be so resident throughout the year. (32) Subparagraph 5907(1.1)(b)(ii) of the Regulations is replaced by the following: (ii) an amount is paid by the primary affiliate to a secondary affiliate in respect of a reduction or refund, because of a loss or a tax credit of the secondary affiliate for a taxation year, of the income or profits tax that would otherwise have been payable by the primary affiliate for the year on behalf of the consolidated group (A) in respect of the primary affiliate, (I) the portion of the amount so paid that can reasonably be regarded as relating to an amount deducted from the exempt surplus or included in the exempt deficit, as the case may be, of the secondary affiliate shall, at the end of the year to which the loss or the tax credit relates, be deducted from the exempt surplus or added to the exempt deficit, as the case may be, of the primary affiliate, and (II) the portion of the amount so paid that can reasonably be regarded as relating to an amount deducted from the taxable surplus or included in the taxable deficit, as the case may be, of the secondary affiliate shall, at the end of the year to which the loss or the tax credit relates, be deducted from the taxable surplus or added to the taxable deficit, as the case may be, of the primary affiliate and be added to the underlying foreign tax of the primary affiliate, and C. 34 Tax Amendm (B) in respect of the secondary affiliate, the amount is deemed to be a refund to the secondary affiliate, for the year to which the loss or the tax credit relates, of income or profits tax in respect of the loss or the tax credit, (33) The portion of subsection 5907(1.3) of the Regulations before paragraph (a) is replaced by the following: (1.3) For the purpose of paragraph (b) of the definition “foreign accrual tax” in subsection 95(1) of the Act and subject to subsection (1.4), (34) Section 5907 of the Regulations is amended by adding the following after subsection (1.3): (1.4) If the amount prescribed under paragraph (1.3)(a) or (b), or any portion of the amount, can reasonably be considered to be in respect of a loss of another corporation for a taxation year of the other corporation, then the amount so prescribed is to be reduced to the extent that it can reasonably be considered to be in respect of the portion of that loss that would, if section 5903 were read without reference to its subsection (4), not be a foreign accrual property loss (within the meaning assigned by subsection 5903(3)) of a controlled foreign affiliate of a person or partnership that is, at the end of that taxation year, a relevant person or partnership (within the meaning assigned by subsection 5903(6)) in respect of the taxpayer. (1.5) If subsection (1.4) applied to reduce an amount that would, in the absence of subsection (1.4), be prescribed by paragraph (1.3)(a) to be foreign accrual tax applicable to an amount (referred to in this subsection as the “FAPI amount”) included in the taxpayer’s income under subsection 91(1) of the Act for a taxation year (referred to in subsection (1.6) as the “FAPI year”) of the taxpayer, an amount equal to that 2011-2012-2013 Impôt et ta reduction is, for the purpose of paragraph (b) of the definition “foreign accrual tax” in subsection 95(1) of the Act, prescribed to be foreign accrual tax applicable to the FAPI amount in the taxpayer’s taxation year that includes the last day of the designated taxation year, if any, of the particular affiliate referred to in paragraph (1.3)(a). (1.6) For the purposes of subsection (1.5), the designated taxation year of the particular affiliate is a particular taxation year of the particular affiliate if (a) in the particular year, or in the particular affiliate’s taxation year (referred to in this paragraph as the “PATY”) ending in the FAPI year and one or more taxation years of the particular affiliate each of which follows the PATY and the latest of which is the particular year, all losses of the particular affiliate and the other corporations referred to in paragraph (1.3)(a) for their taxation years ending in the FAPI year would, on the assumption that the particular affiliate and each of those other corporations had no foreign accrual property income for any taxation year, reasonably be considered to have been fully deducted (under the tax law referred to in paragraph (1.3)(a)) against income (as determined under that tax law) of the particular affiliate or those other corporations; (b) the taxpayer demonstrates that no other losses of the particular affiliate or those other corporations for any taxation year were, or could reasonably have been, deducted under that tax law against that income; and (c) the last day of the particular year occurs in one of the five taxation years of the taxpayer that immediately follow the FAPI year. (35) Subsections 5907(2.7) and (2.8) of the Regulations are replaced by the following: C. 34 Tax Amendm (2.7) Notwithstanding any other provision of this Part, if an amount (referred to in this subsection as the “inclusion amount”) is included in computing the income or loss from an active business of a foreign affiliate of a taxpayer for a taxation year under subparagraph 95(2)(a)(i) or (ii) of the Act and the inclusion amount is in respect of a particular amount paid or payable, (a) if clause 95(2)(a)(ii)(D) of the Act is applicable, by the second affiliate referred to in that clause, (i) the particular amount is to be deducted in computing the second affiliate’s income or loss from an active business carried on by it in the country in which it is resident for its earliest taxation year in which that amount was paid or payable, (ii) the second affiliate is deemed to have carried on an active business in that country for that earliest taxation year, and (iii) in computing the second affiliate’s income or loss for a taxation year from any source, no amount is to be deducted in respect of the particular amount except as required under subparagraph (i); and (b) in any other case, by the other foreign affiliate referred to in subparagraph 95(2)(a)(i) or (ii) of the Act, as the case may be, or by a partnership of which the other foreign affiliate is a member, the particular amount is, except where it has been deducted under paragraph (2)(j) in computing the other foreign affiliate’s earnings or loss from an active business, (i) to be deducted in computing the earnings or loss of the other foreign affiliate or the partnership, as the case may be, from the active business for its earliest taxation year in which the particular amount was paid or payable, and (ii) not to be deducted in computing its earnings or loss from the active business for any other taxation year. 2011-2012-2013 Impôt et ta (36) Subsection 5907(5) of the Regulations is replaced by the following: (5) For the purposes of this section, each capital gain, capital loss, taxable capital gain or allowable capital loss of a foreign affiliate of a taxpayer from the disposition of property shall be computed in accordance with the rules set out in subsection 95(2) of the Act and, for the purposes of subsection (6), if any such gain or loss is required to be computed in Canadian currency, the amount of such gain or loss shall be converted from Canadian currency into the currency referred to in subsection (6) at the rate of exchange prevailing on the date of disposition of the property. (37) Subsection 5907(6) of the Regulations is replaced by the following: (6) All amounts referred to in subsections (1) and (2) shall be maintained on a consistent basis from year to year in the currency of the country in which the foreign affiliate of the corporation resident in Canada is resident or any currency that the corporation resident in Canada demonstrates to be reasonable in the circumstances. (38) Subsection 5907(12) of the Regulations is repealed. (39) Subject to section 50, subsections (1) and (2) apply to taxation years of a foreign affiliate of a taxpayer that end after 1999. (40) Subsections (3), (6) and (14) to (16) apply in respect of dispositions of property that occur after December 18, 2009. (41) Subject to section 50, subsection (4) applies to taxation years of a foreign affiliate of a taxpayer that begin after December 20, 2002, except that the description of A in paragraph (a.1) of the definition “exempt earnings” in subsection 5907(1) of the Regulations, as enacted by subsection (4), is, in its application to taxation years of the foreign C. 34 Tax Amendm affiliate that begin on or before December 18, 2009, to be read without reference to its subparagraph (iii). (42) Subject to section 50, subsection (5) applies to taxation years of a foreign affiliate of a taxpayer that end after 1999, except that (a) the portion of paragraph (d) of the definition “exempt earnings” in subsection 5907(1) of the Regulations before its subparagraph (i), as enacted by subsection (5), is, in its application to taxation years of the foreign affiliate that begin on or before December 18, 2009, to be read as follows: (d) where the year is the 1976 or any subsequent taxation year of the particular affiliate and the particular affiliate is resident in a designated treaty country, (b) subclause (d)(ii)(E)(II) of the definition “exempt earnings” in subsection 5907(1) of the Regulations, as enacted by subsection (5), is, in its application to taxation years of the foreign affiliate that begin after 2008 and on or before June 18, 2010, to be read as follows: (II) that income would be required to be so included if paragraph (c) of the definition “excluded property” in subsection 95(1) of the Act were read as follows: (c) property all or substantially all of the income from which is deemed, or would be deemed, if there were income from the property, to be income from an active business by paragraph (2)(a) (which, for this purpose, includes income that would be deemed to be income from an active business by paragraph (2)(a) if that paragraph were read without reference to its subparagraph (v)) that is derived from amounts payable by payers who are, or would be, if they were foreign affiliates of the taxpayer, entitled to deduct the amounts in computing their exempt earnings or exempt loss, as defined in subsection 5907(1) of the Income Tax Regulations, for a taxation year, 2011-2012-2013 Impôt et ta (c) subject to paragraph (d), subparagraph (d)(ii) of the definition “exempt earnings” in subsection 5907(1) of the Regulations, as enacted by subsection (5), is, in its application to taxation years of the foreign affiliate that end after 1999 and begin before 2009, to be read as follows: (ii) the particular affiliate’s earnings for the year from an active business to the extent that they derive from (A) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under subparagraph 95(2)(a)(i) of the Act and that would, (I) if earned by the non-resident corporation referred to in sub-subclause 95(2)(a)(i)(A)(I)1 of the Act and based on the assumptions contained in subclause 95(2)(a)(i)(B)(I) of the Act, be included in computing the exempt earnings or exempt loss of the non-resident corporation for a taxation year, (II) if earned by the foreign affiliate referred to in sub-subclause 95(2)(a)(i)(A)(I)2 of the Act, be included in computing the exempt earnings or exempt loss of that foreign affiliate for a taxation year, or (III) if earned by the life insurance corporation referred to in subclause 95(2)(a)(i)(A)(II) of the Act and based on the assumptions contained in subclause 95(2)(a)(i)(B)(I) of the Act, be included in computing the exempt earnings or exempt loss of the life insurance corporation for a taxation year, (B) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under clause 95(2)(a)(ii)(A) of the Act to the extent that the amounts paid or payable referred to in that clause are for expenditures that C. 34 Tax Amendm would be deductible in computing the exempt earnings or exempt loss for a taxation year of the non-resident corporation or the partnership, as the case may be, referred to in that clause if it were a foreign affiliate of the particular corporation, (C) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under clause 95(2)(a)(ii)(B) of the Act to the extent that the amounts paid or payable referred to in that clause are for expenditures that (I) are deductible in computing the exempt earnings or exempt loss, for a taxation year, of the other foreign affiliate referred to in that clause, or (II) would be deductible in computing the exempt earnings or exempt loss, for a taxation year, of the partnership referred to in that clause if the partnership were a foreign affiliate of the particular corporation, (D) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under clause 95(2)(a)(ii)(C) of the Act to the extent that the amounts paid or payable referred to in that clause are for expenditures that would be deductible in computing the exempt earnings or exempt loss, for a taxation year, of the partnership referred to in that clause if the partnership were a foreign affiliate of the particular corporation, (E) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under clause 95(2)(a)(ii)(D) of the Act if (I) the country referred to in subclause 95(2)(a)(ii)(D)(IV) of the Act is a designated treaty country, and 2011-2012-2013 Impôt et ta (II) that income would be required to be so included if paragraph (c) of the definition “excluded property” in subsection 95(1) of the Act were read as follows: (c) property all or substantially all of the income from which is deemed, or would be deemed if there were income from the property, to be income from an active business by paragraph (2)(a) (which, for this purpose, includes income that would be deemed to be income from an active business by paragraph (2)(a) if that paragraph were read without reference to its subparagraph (v)) that is derived from amounts payable by payers who are, or would be, if they were foreign affiliates of the taxpayer, entitled to deduct the amounts in computing their exempt earnings or exempt loss, as defined in subsection 5907(1) of the Income Tax Regulations, for a taxation year, (F) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under clause 95(2)(a)(ii)(E) of the Act where the income is derived from amounts that are paid or payable by the life insurance corporation referred to in that clause and are for expenditures that would, if that life insurance corporation were a foreign affiliate of the particular corporation, be deductible in computing its exempt earnings or exempt loss for a taxation year, (G) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under subparagraph 95(2)(a)(iii) of the Act to the extent that the trade accounts receivable referred to in that subparagraph arose in the course of an active business carried on by the non-resident corporation referred to in that subparagraph the income or loss from which would be included in computing its exempt C. 34 Tax Amendm earnings or exempt loss for a taxation year if it were a foreign affiliate of the particular corporation, (H) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under subparagraph 95(2)(a)(iv) of the Act to the extent that the loans or lending assets referred to in that subparagraph arose in the course of an active business carried on by the non-resident corporation referred to in that subparagraph the income or loss from which would be included in computing its exempt earnings or exempt loss for a taxation year if it were a foreign affiliate of the particular corporation, (I) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under subparagraph 95(2)(a)(v) of the Act, where all or substantially all of its income, from the property described in that subparagraph, is, or would be if there were income from the property, income from an active business (which, for this purpose, includes income that would be deemed to be income from an active business by paragraph 95(2)(a) of the Act if that paragraph were read without reference to its subparagraph (v) and, for greater certainty, excludes income arising as a result of the disposition of the property) that is included in computing its exempt earnings or exempt loss for a taxation year, or (J) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under subparagraph 95(2)(a)(vi) of the Act, where the agreement for the purchase, sale or exchange of currency referred to in that subparagraph can reasonably be considered to have been made by the particular affiliate to reduce its risk with respect to an amount of income or loss that is 2011-2012-2013 Impôt et ta included in computing its exempt earnings or exempt loss for a taxation year, or (d) subclause (d)(ii)(E)(II) of the definition “exempt earnings” in subsection 5907(1) of the Regulations, as set out in the read-as text contained in paragraph (c), is, in its application to taxation years of the foreign affiliate that end after 1999 and begin before December 21, 2002, to be read as follows: (II) that income would be required to be so included if paragraph (c) of the definition “excluded property” in subsection 95(1) of the Act were read without reference to amounts receivable referred to in that paragraph (c), where the interest on the amounts is not, or would not be if interest were payable on the amounts, deductible in computing the debtor’s exempt earnings or exempt loss for a taxation year, C. 34 Tax Amendm (43) Subsections (7), (31), (36) and (37) apply to taxation years of a foreign affiliate of a taxpayer that begin after December 18, 2009. (44) Subject to section 50, subsection (8) applies to taxation years of a foreign affiliate of a taxpayer that end after 1999, except that the portion of paragraph (c) of the definition “exempt loss” in subsection 5907(1) of the Regulations before subparagraph (i), as enacted by subsection (8), is, in its application to taxation years of the foreign affiliate that begin on or before December 18, 2009, to be read as follows: (c) where the year is the 1976 or any subsequent taxation year of the affiliate and the affiliate is resident in a designated treaty country, (45) Subsections (9), (10), (12), (13), (18), (19) and (21) to (25) are deemed to have come into force on December 1, 1999. (46) Subsections (11) and (20) apply where a share of the capital stock of a foreign affiliate of a corporation is acquired by, otherwise becomes property of, or is disposed of by, a person after December 20, 2002. (47) Subject to section 50, subsection (17) applies to taxation years of a foreign affiliate of a taxpayer that end after 1999, except that, in respect of dispositions of property that occur before December 18, 2009, subparagraph (b)(iv) of the definition “taxable loss” in subsection 5907(1) of the Regulations, as enacted by subsection (17), is to be read as follows: (iv) to the extent not included under subparagraph (ii), the affiliate’s net loss for the year determined under paragraphs (c) and (d) of the definition “net loss”, Impôt et ta 2011-2012-2013 (48) Subsection (26) applies in respect of whole dividends paid on the shares of a class of the capital stock of a foreign affiliate of a corporation after December 18, 2009. (49) Subsection (27) applies to elections made in respect of dispositions that occur after December 18, 2009. (50) Subsections (28) and (29) apply to taxation years of a foreign affiliate of a taxpayer that begin after December 20, 2002. (51) Subsections (30) and (35) apply to taxation years of a foreign affiliate of a taxpayer that begin after 2008. (52) Subsection (32) applies in respect of payments made after December 20, 2002. (53) Subsections (33) and (34) apply to taxation years of a foreign affiliate of a taxpayer that begin after November 1999. (54) Subsection (38) is deemed to have come into force on December 19, 2009. 47. (1) The Regulations are amended by adding the following after section 5907: 5908. (1) For the purposes of this subsection, subsections (2) to (7), paragraph 5902(2)(b) and section 5905, if at any time shares of a class of the capital stock of a foreign affiliate of a corporation resident in Canada are, based on the assumptions contained in paragraph 96(1)(c) of the Act, owned by a partnership, or are deemed under this subsection to be owned by a partnership, each member of the partnership is deemed to own at that time the number of shares of that class that is determined by the formula A × B/C where A is the number of shares of that class that are so owned or so deemed owned by the partnership; C. 34 Tax Amendm B is the fair market value of the member’s interest in the partnership at that time; and C is the fair market value of all members’ interests in the partnership at that time. (2) For the purposes of subsections (4) and 5905(1), (5) and (7.1), if a person is deemed by subsection (1) to own at a particular time a different number of shares of a class of the capital stock of a foreign affiliate of a corporation resident in Canada (which shares so deemed owned are referred to in this subsection as “affiliate shares”) than the person was deemed by that subsection to have owned immediately before the particular time, the number of affiliate shares equal to that difference is deemed to be (a) disposed of, at the particular time, by the person, when that person is deemed to own fewer affiliate shares at the particular time than immediately before it; and (b) acquired by, at the particular time, the person, when that person is deemed to own more affiliate shares at the particular time than immediately before it. (3) For the purposes of subsection (2), (a) if a partnership of which a person is a member at any time does not own, and (but for this subsection) is not deemed by subsection (1) to own, any shares of a class of the capital stock of the foreign affiliate at that time, subsection (1) is deemed to have applied in respect of the person and to have deemed the person to own, because of subsection (1) in respect of the partnership, no shares of that class at that time; and (b) if a corporation resident in Canada or a foreign affiliate of such a corporation disposes of or acquires its entire interest in a partnership that, based on the assumptions contained in paragraph 96(1)(c) of the Act, owns shares of a class of the capital stock of a non-resident corporation, the corporation resident in Canada or the foreign affiliate, as the case may be, is deemed at the time that is immediately after the disposition or Impôt et ta 2011-2012-2013 immediately before the acquisition, as the case may be, to own, because of subsection (1) in respect of the partnership, no shares of that class. (4) For the purposes of subsection 5905(5), if at any time a corporation resident in Canada (referred to in this subsection as the “disposing corporation”) disposes of shares of a class of the capital stock of a foreign affiliate of the disposing corporation and, as a consequence of the same transaction or event (other than one to which neither paragraph (2)(a) nor paragraph (2)(b) applies) that caused the disposition, a taxable Canadian corporation with which the disposing corporation is not, at that time, dealing at arm’s length acquires shares of that class, the disposing corporation is, at that time, deemed to have disposed of, to the taxable Canadian corporation, the number of the shares of that class that is determined by the formula A×B where A is the number of shares of that class disposed of by the disposing corporation; and B is (a) if the taxable Canadian corporation acquires, because of paragraph (2)(b), shares of that class, the fraction determined by the formula C/D where C is the number of shares of that class that is deemed by that paragraph to be acquired by the taxable Canadian corporation as a result of the transaction or event, and C. 34 Tax Amendm D is the total of all amounts each of which is the number of shares of that class that is deemed by that paragraph to be acquired by a person as a result of the transaction or event, and (b) in any other case, one. (5) For the purposes of subsection 5905(5.1), if a predecessor corporation described in that subsection is, at the time that is immediately before the amalgamation described in that subsection, a member of a particular partnership that, based on the assumptions contained in paragraph 96(1)(c) of the Act, owns, at that time, shares of the capital stock of a foreign affiliate of the predecessor corporation and the predecessor corporation’s interest in the particular partnership, or in another partnership that is a member of the particular partnership, becomes, upon the amalgamation, property of the new corporation described in that subsection, the shares of the capital stock of the affiliate that are deemed under subsection (1) to be owned by the predecessor corporation at that time are deemed to become property of the new corporation upon the amalgamation. (6) In applying subsection 5905(5.2), if the corporation is a member of a partnership that, based on the assumptions contained in paragraph 96(1)(c) of the Act, owns shares (referred to individually in paragraph (a) as a “relevant share”) of the affiliate’s capital stock at the particular time, (a) for the purposes of the description of B in subsection 5905(5.2), the corporation’s cost amount of each relevant share at the particular time is to be determined by the formula P × Q/R where P is the partnership’s cost amount of that relevant share at the particular time, Q is the number of shares of the capital stock of the affiliate that are deemed by subsection (1), in respect of the partnership, to be owned by the corporation at the particular time, and Impôt et ta 2011-2012-2013 R is the total number of relevant shares at the particular time; and (b) for the purposes of paragraph (b) of the description of C in subsection 5905(5.2), the amount determined under this paragraph is the total of all amounts each of which is the amount that would be the corporation’s portion of a gain that would be deemed under subsection 92(5) of the Act to be a gain of the member of the partnership from the disposition of a share of the capital stock of the affiliate by the partnership if that share were disposed of immediately before the particular time. (7) For the purposes of paragraph 5905(5.4)(b), the amount determined by this subsection is the amount determined by the following formula for shares of the capital stock of a foreign affiliate of the subsidiary that were deemed by subsection (1), in respect of the partnership, to be owned by the subsidiary at the time at which the parent last acquired control of the subsidiary: A×B where A is the tax-free surplus balance of the affiliate, in respect of the subsidiary, at that time; and B is the percentage that would be the subsidiary’s surplus entitlement percentage in respect of the affiliate at that time if the only shares of that capital stock that were owned at that time by the subsidiary were the shares of that capital stock that were deemed by subsection (1), in respect of the partnership, to be owned by the subsidiary at the time at which the parent last acquired control of the subsidiary. C. 34 Tax Amendm (8) If a particular corporation resident in Canada or a particular foreign affiliate of a particular corporation resident in Canada is a member of a particular partnership, the particular partnership owns (based on the assumptions contained in paragraph 96(1)(c) of the Act) shares of a class of the capital stock of a foreign affiliate of the particular corporation and the particular partnership disposes of any of those shares, (a) any reference in this Part (other than subsections 5902(5) and (6)) to subsection 93(1) of the Act is deemed to include a reference to subsection 93(1.2) of the Act; (b) an election under subsection 93(1.2) of the Act by the particular corporation is to be made by filing the prescribed form with the Minister on or before (i) where the particular corporation is the disposing corporation referred to in that subsection, the particular corporation’s filing-due date for its taxation year that includes the last day of the particular partnership’s fiscal period in which the disposition was made, and (ii) where the particular affiliate is the disposing corporation referred to in that subsection, the particular corporation’s filing-due date for its taxation year that includes the last day of the particular affiliate’s taxation year that includes the last day of the disposing partnership’s fiscal period in which the disposition was made; and (c) the prescribed amount for the purposes of subparagraph 93(1.2)(a)(ii) of the Act is the lesser of (i) the taxable capital gain, if any, of the particular affiliate otherwise determined in respect of the disposition, and (ii) the amount determined by the formula A × B × C/D where 2011-2012-2013 Impôt et ta A is the fraction referred to in paragraph 38(a) of the Act that applies to the particular affiliate’s taxation year that includes the last day of the particular partnership’s fiscal period that includes the time of the disposition, B is the amount that could reasonably be expected to have been received in respect of all the shares of that class if the second foreign affiliate referred to in subsection 93(1.2) of the Act had, immediately before that time, paid dividends, on all shares of its capital stock, the total of which was equal to the amount determined under subparagraph 5902(1)(a)(i) to be its net surplus in respect of the particular corporation, C is the number of shares of that class that is determined under subsection 93(1.3) of the Act, and D is the total number of issued shares of that class immediately before that time. (9) For the purposes of this Part, except to the extent that the context otherwise requires, if a person or partnership is (or is deemed by this subsection to be) a member of a particular partnership that is a member of another partnership, the person or partnership is deemed to be a member of the other partnership. (10) For the purposes of paragraph 95(2)(j) of the Act, the adjusted cost base to a foreign affiliate of a taxpayer of an interest in a partnership at any time is prescribed to be the cost to the affiliate of the interest as otherwise determined at that time, and for those purposes (a) there shall be added to that cost such of the following amounts as are applicable: C. 34 Tax Amendm (i) any amount included in the affiliate’s earnings for a taxation year ending after 1971 and before that time that may reasonably be considered to relate to profits of the partnership, (ii) the affiliate’s incomes as described by the description of A in the definition “foreign accrual property income” in subsection 95(1) of the Act for a taxation year ending after 1971 and before that time that can reasonably be considered to relate to profits of the partnership, (iii) any amount included in computing the exempt earnings or taxable earnings, as the case may be, of the affiliate for a taxation year ending after 1971 and before that time that may reasonably be considered to relate to a capital gain of the partnership, (iv) where the affiliate has, at any time before that time and in a taxation year ending after 1971, made a contribution of capital to the partnership otherwise than by way of a loan, such part of the amount of the contribution as cannot reasonably be regarded as a gift made to or for the benefit of any other member of the partnership who was related to the affiliate, (v) such portion of any income or profits tax refunded before that time by the government of a country to the partnership as may reasonably be regarded as tax refunded in respect of an amount described in any of subparagraphs (b)(i) to (iii), and (vi) the amount, if any, determined under paragraph (11)(b); (b) there shall be deducted from that cost such of the following amounts as are applicable: (i) any amount included in the affiliate’s loss for a taxation year ending after 1971 that may reasonably be considered to relate to a loss of the partnership, (ii) the affiliate’s losses as described by the description of D in the definition “foreign accrual property income” in subsection 95(1) of the Act for a taxation year ending 2011-2012-2013 Impôt et ta after 1971 and before that time that can reasonably be considered to relate to the losses of the partnership, (iii) any amount included in computing the exempt loss or taxable loss, as the case may be, of the affiliate for a taxation year ending after 1971 and before that time that may reasonably be considered to relate to a capital loss of the partnership, (iv) any amount received by the affiliate before that time and in a taxation year ending after 1971 as, on account or in lieu of payment of, or in satisfaction of, a distribution of the affiliate’s share of the partnership profits or partnership capital, and (v) such portion of any income or profits tax paid before that time to the government of a country by the partnership as may reasonably be regarded as tax paid in respect of an amount described in any of subparagraphs (a)(i) to (iii); and (c) for greater certainty, where any interest of a foreign affiliate in a partnership was reacquired by the affiliate after having been previously disposed of, no adjustment that was required to be made under this subsection before such reacquisition shall be made under this subsection to the cost to the affiliate of the interest as reacquired property of the affiliate. C. 34 Tax Amendm (11) If at any time a partnership owns, based on the assumptions contained in paragraph 96(1)(c) of the Act, a share of the capital stock of a particular foreign affiliate of a corporation resident in Canada and one or more members of the partnership is at that time a direct holder referred to in paragraph 5905(7.6)(a) or a subordinate affiliate referred to in paragraph 5905(7.6)(b), the following rules apply: (a) for the purposes of paragraph 92(1.1)(b) of the Act, there is to be added, in computing at or after that time the partnership’s adjusted cost base of the share, the total of all amounts each of which is the amount determined, in respect of an acquired affiliate referred to in subsection 5905(7.6), by the formula A×B where A is the amount, if any, determined under paragraph 5905(7.2)(a) in respect of the acquired affiliate, and B is the percentage that would, if the partnership were a corporation resident in Canada, be the partnership’s surplus entitlement percentage in respect of the acquired affiliate, at the adjustment time, if the partnership owned only the share; (b) for the purposes of subparagraph (10)(a)(vi), the amount determined under this paragraph, in respect of the interest in the partnership of the direct holder or the subordinate affiliate, is the amount determined by the formula A × B/C where A is the total of all amounts each of which is the amount, if any, determined under paragraph (a) in respect of a share of the capital stock of the particular affiliate, B is the fair market value, at the adjustment time, of the interest in the partnership of the direct holder or the subordinate affiliate, as the case may be, and Impôt et ta 2011-2012-2013 C is the fair market value, at the adjustment time, of all members’ interests in the partnership; and (c) no amount is to be added under subsection 5905(7.6) to the direct holder’s or the subordinate affiliate’s adjusted cost base of the share. (12) For the purposes of paragraph 5905(7.7)(b), the amount determined under this subsection is the amount determined by the formula A × B/C where A is the adjustment amount; B is the fair market value, at the adjustment time, of the interest in the partnership that is referred to in paragraph 92(1.1)(b) of the Act of the particular foreign affiliate that is referred to in paragraph 93(3)(c) of the Act; and C is the fair market value, at the adjustment time, of all members’ interests in the partnership. (2) Subsections 5908(1) and (2) of the Regulations, as enacted by subsection (1), apply to taxation years of a foreign affiliate of a taxpayer that begin after November 1999, except that those subsections, as so enacted, are, in their application to acquisitions, dispositions, redemptions, cancellations, foreign mergers, amalgamations and issuances that occur, and windings-up that begin, on or before December 18, 2009, to be read as follows: 5908. (1) In determining, C. 34 Tax Amendm (a) for the purposes of this Part (other than section 5904), the equity percentage at any time of a person in a corporation, (b) for the purposes of this section and section 5905, the surplus entitlement at any time of a share owned by a corporation resident in Canada of the capital stock of a foreign affiliate of the corporation in respect of a particular foreign affiliate of the corporation, and (c) for the purposes of this Part and the definition “surplus entitlement percentage” in subsection 95(1) of the Act, the surplus entitlement percentage at any time of a corporation resident in Canada in respect of a particular foreign affiliate of the corporation, if at any time shares of a class of the capital stock of a corporation are owned by a partnership or are deemed under this subsection to be owned by a partnership, those shares are deemed to be owned at that time by each member of the partnership in a proportion equal to the proportion of all such shares that (d) the fair market value of the member’s interest in the partnership at that time is of (e) the fair market value of all members’ interests in the partnership at that time. (2) For the purposes of this section and section 5905, if the number of shares of a class of the capital stock of a foreign affiliate of a corporation resident in Canada deemed by subsection 93.1(1) of the Act to be owned by a person at a particular time is different from the number so deemed immediately before the particular time, (a) where the number of shares of that class deemed to be owned by the person has decreased, the person is deemed to have disposed of, at the particular time, the number of shares of that class equal to the amount of the decrease; Impôt et ta 2011-2012-2013 (b) where the number of shares of that class deemed to be owned by the person has increased, the person is deemed to have acquired, at the particular time, the number of shares of that class equal to the amount of the increase; (c) a person (referred to in this paragraph as the “seller”) that is deemed by paragraph (a) to have disposed of, at a particular time, shares of a class of the foreign affiliate’s capital stock is deemed to have disposed of those shares to the persons (referred to in this paragraph as the “acquirers”) deemed in paragraph (b) to have acquired shares of that class at that time and the number of shares of that class deemed to have been acquired at that time by a particular acquirer from the seller shall be determined by the formula A × B/C where A is the number of shares of that class acquired by the particular acquirer at that time, B is the number of shares of that class disposed of by the seller at that time, and C is the number of shares of that class acquired by all acquirers at that time; and (d) persons (referred to in this paragraph as the “acquirers”) that are deemed by paragraph (b) to have acquired, at a particular time, shares of a class of the foreign affiliate’s capital stock are deemed to have acquired those shares from a person (referred to in this paragraph as the “seller”) deemed in paragraph (a) to have disposed of shares of that class at that time and the number of shares of that class deemed to have been disposed of by the seller to a particular acquirer at that time shall be determined by the formula A × B/C where A is the number of shares of that class disposed of by the seller, C. 34 Tax Amendm B is the number of shares of that class acquired by the particular acquirer at that time, and C is the number of shares of that class disposed of by all sellers at that time. (3) Subsections 5908(3) to (5) of the Regulations, as enacted by subsection (1), apply to taxation years of a foreign affiliate of a taxpayer that begin after December 18, 2009. (4) Subsections 5908(6) and (7) of the Regulations, as enacted by subsection (1), apply in respect of acquisitions of control that occur after December 18, 2009, except if the acquisition of control results from an acquisition of shares made under an agreement in writing entered into before December 18, 2009. (5) Subsection 5908(8) of the Regulations, as enacted by subsection (1), applies to elections made under subsection 93(1.2) of the Income Tax Act in respect of dispositions that occur after November 1999. (6) Subsection 5908(9) of the Regulations, as enacted by subsection (1), applies for taxation years of a foreign affiliate of a taxpayer that begin after November 1999 except that, for the foreign affiliate’s taxation years that end on or before August 27, 2010, that subsection 5908(9) is to be read as follows: (9) For the purposes of this section and paragraph 5907(2.7)(b), if any corporation is (or is deemed by this subsection to be) a member of a particular partnership that is a member of another partnership, the corporation is deemed to be a member of the other partnership. Impôt et ta 2011-2012-2013 (7) Subsection 5908(10) of the Regulations, as enacted by subsection (1), is deemed to have come into force on December 19, 2009. (8) Subsections 5908(11) and (12) of the Regulations, as enacted by subsection (1), apply where a share of the capital stock of a foreign affiliate of a corporation is acquired by, or otherwise becomes property of, a person after December 18, 2009. 48. (1) The Regulations are amended by adding the following in numerical order: 5910. (1) If a foreign affiliate of a corporation resident in Canada carries on in a particular taxation year an active business that is a foreign oil and gas business in a taxing country, the affiliate is deemed for the purposes of this Part to have paid for the particular year, as an income or profits tax to the government of the taxing country in respect of its earnings from the business for the particular year, an amount equal to the lesser of (a) the amount, if any, determined by the formula (A × B) – C where A is the percentage determined under subsection (2) for the particular year, B is the amount determined under subsection (3) in respect of the business for the particular year, and C is the total of all amounts each of which is an amount that would, but for this subsection, be an income or profits tax paid to the government of the taxing country by the affiliate for the particular year in respect of its earnings from the business for the particular year; and (b) the affiliate’s production tax amount for the business in the taxing country for the particular year. C. 34 Tax Amendm (2) The percentage determined under this subsection for the particular year is the percentage determined by the formula P–Q where P is the percentage set out in paragraph 123(1)(a) of the Act for the corporation’s taxation year that includes the last day of the particular year; and Q is the corporation’s general rate reduction percentage (within the meaning assigned by subsection 123.4(1) of the Act) for that taxation year of the corporation. (3) The amount determined under this subsection in respect of the business for the particular year is (a) if the affiliate’s earnings from the business for the particular year are required to be determined under subparagraph (a)(iii) of the definition “earnings” in subsection 5907(1), the amount that would be determined to be the affiliate’s earnings for the particular year from the business if the affiliate (i) had, in computing its income from the business for each taxation year (referred to in this subparagraph as an “earnings year”) that is the particular year or is any preceding taxation year that begins after December 18, 2009, (A) claimed all deductions that it could have claimed under the Act, up to the maximum amount deductible in computing the income from the business for that earnings year, and (B) made all claims and elections and taken all steps under applicable provisions of the Act, or of enactments implementing amendments to the Act or its regulations, to maximize the amount of any deduction referred to clause (A), and Impôt et ta 2011-2012-2013 (ii) had, in computing its income from the business for any preceding taxation year that began before December 19, 2009, claimed all deductions, if any, that it actually claimed under the Act, up to the maximum amount deductible, and made all claims and elections, if any, and taken all steps, if any, under applicable provisions of the Act, or of enactments implementing amendments to the Act or its regulations, that it actually made; and (b) in any other case, the affiliate’s earnings from the business for the particular year. (4) In this section, “foreign oil and gas business”, “production tax amount” and “taxing country” have the meanings assigned by subsection 126(7) of the Act. (2) Subsection (1) applies in respect of production tax amounts that become receivable by the government of a taxing country in taxation years of a taxpayer’s foreign affiliate that begin after the date (referred to in this subsection as the “application date”) that is the earlier of December 31, 2002 and the designated date. The designated date is the later of (a) December 31, 1994; and (b) any date that the taxpayer designates in writing for the purpose of this subsection, if the designation is filed with the Minister of National Revenue on or before the taxpayer’s filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent. However, in their application to taxation years of the foreign affiliate that begin after the application date and on or before December 18, 2009, subsections 5910(2) and (3) of the Regulations, as enacted by subsection (1), are to be read as follows: C. 34 Tax Amendm (2) The percentage determined under this subsection for the particular year is 40 per cent. (3) The amount determined under this subsection in respect of the business for the particular year is the amount that would, if the definition “earnings” in subsection 5907(1) were read without reference to its subparagraphs (a)(i) and (ii), be the foreign affiliate’s earnings from the business in the taxing country for the particular year. 49. (1) The portion of section 8201 of the Regulations before paragraph (a) is replaced by the following: 8201. For the purposes of subsection 16.1(1), the definition “outstanding debts to specified non-residents” in subsection 18(5), subsection 112(2), the definition “qualified Canadian transit organization” in subsection 118.02(1), subsections 125.4(1) and 125.5(1), the definition “taxable supplier” in subsection 127(9), subparagraph 128.1(4)(b)(ii), paragraphs 181.3(5)(a) and 190.14(2)(b), the definition “Canadian banking business” in subsection 248(1) and paragraph 260(5)(a) of the Act, a “permanent establishment” of a person or partnership (either of whom is referred to in this section as the “person”) means a fixed place of business of the person, including an office, a branch, a mine, an oil well, a farm, a timberland, a factory, a workshop or a warehouse if the person has a fixed place of business and, where the person does not have any fixed place of business, the principal place at which the person’s business is conducted, and (2) Subsection (1) applies to taxation years that end after 2008, except that, for taxation years that end before December 19, 2009, the portion of section 8201 of the Regulations before paragraph (a), as enacted by subsection (1), is to be read as follows: 2011-2012-2013 Impôt et ta 8201. For the purposes of subsection 16.1(1), the definition “outstanding debts to specified non-residents” in subsection 18(5), the definitions “excluded income” and “excluded revenue” in subsection 95(2.5), subsection 112(2), the definition “qualified Canadian transit organization” in subsection 118.02(1), subsections 125.4(1) and 125.5(1), the definition “taxable supplier” in subsection 127(9), subparagraph 128.1(4)(b)(ii), paragraphs 181.3(5)(a) and 190.14(2)(b), the definition “Canadian banking business” in subsection 248(1) and paragraph 260(5)(a) of the Act, a “permanent establishment” of a person or partnership (either of whom referred to in this section as the “person”) means a fixed place of business of the person, including an office, a branch, a mine, an oil well, a farm, a timberland, a factory, a workshop or a warehouse if the person has a fixed place of business and, where the person does not have any fixed place of business, the principal place at which the person’s business is conducted, and 50. (1) If a taxpayer has elected under subsection 26(46) of the Budget and Economic Statement Implementation Act, 2007, (a) subsections 46(1), (2) and (8) (with the portion of paragraph (c) of the definition “exempt loss” in subsection 5907(1) of the Regulations before subparagraph (i) being read in the manner described in subsection 46(44)) also apply to taxation years, of all foreign affiliates of the taxpayer, that begin after 1994 and end before 2000; (b) subsection 46(4) (with paragraph (a.1) of the definition “exempt earnings” in subsection 5907(1) of the Regulations being read in the manner described in subsection 46(41)) also applies to taxation years, of all foreign affiliates of the taxpayer, that begin after 1994 and on or before December 20, 2002; (c) subparagraph (d)(ii) of the definition “exempt earnings” in subsection 5907(1) of the Regulations, as enacted by subsection 46(5) and being read in the manner described in paragraph 46(42)(c), but without reference to paragraph 46(42)(d), C. 34 Tax Amendm also applies to taxation years, of all foreign affiliates of the taxpayer, that begin after 1994 and end before 2000, except that, for those taxation years, (i) clause (A) of that subparagraph (d)(ii), as so read, is to be read without reference to its subclause (II), (ii) if the taxpayer has not elected under paragraph 26(35)(b) of that Act, clause (E) of that subparagraph (d)(ii), as so read, is to be read as if it also contained a subclause (I.1) that read as follows: (I.1) the shares of a foreign affiliate (referred to in this subclause as the “non-qualifying affiliate”) that is not resident and subject to income taxation in a designated treaty country are not considered relevant for the purpose of determining whether shares of the third affiliate that is referred to in clause 95(2)(a)(ii)(D) of the Act are excluded property unless the shares of the third affiliate would not have been excluded property if the shares of all such non-qualifying affiliates were not excluded property, and (iii) each reference to “income or loss” in clauses (H) and (I) of that subparagraph (d)(ii), as so read, is to be replaced by a reference to “income”; and (d) subsection 46(17) (with subparagraph (b)(iv) of the definition “taxable loss” in subsection 5907(1) of the Regulations being read in the manner described in subsection 46(47)) also applies to taxation years, of all foreign affiliates of the taxpayer, that begin after 1994 and end before 2000. 2011-2012-2013 Impôt et ta (2) If a taxpayer has not elected under subsection 26(46) of the Budget and Economic Statement Implementation Act, 2007 but has elected under paragraph 26(35)(b) of that Act, subparagraph (d)(ii) of the definition “exempt earnings” in subsection 5907(1) of the Regulations, as enacted by subsection 46(5) and being read in the manner described in paragraphs 46(42)(c) and (d), also applies to taxation years, of all foreign affiliates of the taxpayer, that begin after 1994 and end before 2000. 51. Subject to section 52, if a corporation resident in Canada elects in writing under this section in respect of all of its foreign affiliates and files the election with the Minister of National Revenue on or before the day that is the later of the corporation’s filing-due date for the corporation’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, the following rules apply: (a) if there is an election (referred to in this section as a “designated section 93 election”) made by the corporation under subsection 93(1) or (1.2) of the Income Tax Act in respect of a disposition of shares (referred to in this section as the “designated shares”) of the capital stock of a foreign affiliate of the corporation that occurs after December 20, 2002 and before December 19, 2009, other than a disposition that is required to be made under an agreement in writing made by the vendor before December 21, 2002, (i) section 92 of that Act is, in respect of the designated shares, to be read as if it also contained the following subsections: C. 34 Tax Amendm (1.2) Subsection (1.4) applies to a holder of a share (referred to in this subsection and subsections (1.3) and (1.4) as the “relevant share”) of a foreign affiliate (referred to in subsection (1.3) as the “relevant foreign affiliate”) of a particular corporation resident in Canada in computing at any time (referred to in this subsection and subsection (1.3) as the “computation time”) the adjusted cost base to the holder of the relevant share, if, at the computation time, there is a specified section 93 election related to the relevant share. (1.3) An election made by the particular corporation resident in Canada under subsection 93(1) or (1.2), as the case may be, in respect of a share of a particular foreign affiliate of the particular corporation that is disposed of at a time (referred to in this subsection and subsection (1.4) as the “election time”) before the computation time is, at the computation time, a specified section 93 election related to the relevant share if (a) the particular foreign affiliate has, at the election time, an equity percentage in the relevant foreign affiliate; (b) the relevant foreign affiliate was, at the election time, a foreign affiliate of the particular corporation; (c) throughout the period that begins at the election time and ends at the computation time, (i) the holder held the relevant share, and (ii) the holder was (A) a foreign affiliate of the particular corporation, (B) a foreign affiliate of a corporation resident in Canada that was related to the particular corporation, (C) a partnership of which a foreign affiliate of the particular corporation was a member, or (D) a partnership of which a foreign affiliate, of a corporation resident in Canada that was related to the particular corporation, was a member; 2011-2012-2013 Impôt et ta (d) the relevant share was, at the election time, excluded property of the holder (or would have been, at the election time, excluded property of the holder if the holder had been a foreign affiliate of the particular corporation); and (e) the relevant share is, at the computation time, excluded property of the holder (or would have been, at the computation time, excluded property of the holder if the holder had been a foreign affiliate of the particular corporation or of a corporation resident in Canada that is related to the particular corporation). (1.4) If this subsection applies, for the purposes of computing, at any time after the election time, the exempt surplus or deficit, the taxable surplus or deficit, and the underlying foreign tax, of the holder, in respect of the particular corporation resident in Canada or in respect of any other person that would, at the time after the election time, be a designated person in respect of the particular corporation, the following rules apply in determining the adjusted cost base to the holder of the relevant share: (a) there shall be added, to the adjusted cost base to the holder of the relevant share, the amount prescribed in respect of the relevant share in respect of the specified section 93 election, and (b) there shall be deducted, from the adjusted cost base to the holder of the relevant share, the amount prescribed in respect of the relevant share in respect of the specified section 93 election. (1.5) For the purposes of subsection (1.4), a designated person, in respect of a particular corporation, at any time means (a) any person with whom the particular corporation was not dealing at arm’s length; (b) any person with whom the particular corporation would not have been dealing at arm’s length if the person had been in existence after the particular corporation came into existence; C. 34 Tax Amendm (c) any predecessor corporation (within the meaning assigned by subsection 87(1)) of a person described in paragraph (a) or (b); or (d) any predecessor corporation (within the meaning assigned by paragraph 87(2)(l.2)) of a person described in paragraph (a) or (b). (ii) subsection 5902(1) of the Regulations is, in respect of the designated section 93 election, to be read as follows: 5902. (1) If, at a particular time, one or more shares (each of which is referred to in this subsection as a “disposed share”) of a class (referred to in this subsection as the “specified class”) of the capital stock of a particular foreign affiliate of a corporation resident in Canada are disposed of by a particular shareholder of the particular foreign affiliate and, because of an election made under subsection 93(1) of the Act in respect of that disposition, a dividend is deemed under subsection 93(1) of the Act to have been received on a disposed share at the time (referred to in this subsection and section 5905 as the “dividend time”) that is immediately before the particular time, the following rules apply: (a) the amount of the particular foreign affiliate’s exempt surplus, in respect of the corporation resident in Canada, (in this subsection referred to as the “consolidated exempt surplus” in respect of the corporation resident in Canada) at the time (in this section and in section 5905 referred to as the “calculation time”) that is immediately before the dividend time, is deemed to be the amount that would be its exempt surplus, in respect of the corporation resident in Canada, at the calculation time if (i) the particular foreign affiliate and each other foreign affiliate of the corporation resident in Canada in which the particular foreign affiliate had, at the calculation time, an equity percentage (each of which other foreign affiliates is referred to in this section as a “subsidiary affiliate”) had (except for the purpose of determining consolidated net surplus in respect of the corporation resident in Canada in 2011-2012-2013 Impôt et ta subparagraph (iii)), at the calculation time, no amount of exempt deficit, taxable surplus or taxable deficit, in respect of the corporation resident in Canada, (ii) the amount of the exempt surplus, in respect of the corporation resident in Canada, of the particular foreign affiliate were, immediately before the calculation time, increased by the total of all amounts each of which is an amount equal to the particular foreign affiliate’s proportionate share of the amount that would be the exempt surplus, in respect of the corporation resident in Canada, of a subsidiary affiliate in which it has, immediately before the calculation time, a direct equity percentage if that exempt surplus were, immediately before the calculation time, determined in the following manner: (A) the exempt surplus, in respect of the corporation resident in Canada, of the subsidiary affiliate, were increased by the subsidiary affiliate’s proportionate share of the exempt surplus of a foreign affiliate of the corporation resident in Canada in which the subsidiary affiliate has, immediately before the time that is immediately before the calculation time, a direct equity percentage, and (B) the exempt surplus, in respect of the corporation resident in Canada, of a subsidiary affiliate in which another subsidiary affiliate has a direct equity percentage, were increased because of this subparagraph before the increase in that other subsidiary affiliate’s exempt surplus in respect of the corporation resident in Canada, (iii) for the purpose of subparagraph (ii), the proportionate share, at any time, of a foreign affiliate (referred to in this subparagraph as the “calculating foreign affiliate”) of the corporation resident in Canada, of the exempt surplus, in respect of the corporation resident in Canada, of another foreign affiliate (referred to in this subparagraph as the “providing foreign affiliate”) of the corporation resident in C. 34 Tax Amendm Canada in which the calculating foreign affiliate has a direct equity percentage were equal to the proportion determined by the following formula: A/B where A is the amount of dividends that would be received, at that time, by the calculating foreign affiliate from the providing foreign affiliate if, at that time, the providing foreign affiliate had paid dividends on all of its shares and the total of those dividends were equal to its consolidated net surplus (determined using the provisions of this subsection on the assumption that the providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, or, where it does not have such a consolidated net surplus, in respect of the corporation resident in Canada, its consolidated exempt surplus (determined in accordance with this paragraph on the assumption that the providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, at that time, and B is the amount of the providing foreign affiliate’s consolidated net surplus (determined using the provisions of this subsection on the assumption that the providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, or, where it does not have such consolidated net surplus, its consolidated exempt surplus (determined in accordance with this paragraph on the assumption that the providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, at that time, and (iv) in determining, under this paragraph, the particular foreign affiliate’s consolidated exempt surplus, in respect of the corporation resident in Canada, 2011-2012-2013 Impôt et ta (A) no amount were included, directly or indirectly, in respect of the exempt surplus, in respect of the corporation resident in Canada, of the particular shareholder, of the particular foreign affiliate, that disposed of the disposed share, and (B) no amount were included, directly or indirectly, in respect of the exempt surplus, in respect of the corporation resident in Canada, of the particular foreign affiliate or any subsidiary affiliate more than once; (b) the amount of the particular foreign affiliate’s exempt deficit, in respect of the corporation resident in Canada, (in this subsection referred to as the “consolidated exempt deficit” in respect of the corporation resident in Canada) at the calculation time, is deemed to be the amount that would be its exempt deficit, in respect of the corporation resident in Canada, at that time, if (i) the particular foreign affiliate and each subsidiary affiliate had (except for the purpose of determining consolidated net surplus, in respect of the corporation resident in Canada, in subparagraph (iii)), at the calculation time, no amount of exempt surplus, taxable surplus or taxable deficit, in respect of the corporation resident in Canada, (ii) the amount of the exempt deficit, in respect of the corporation resident in Canada, of the particular foreign affiliate, were, immediately before the calculation time, increased by the total of all amounts each of which is an amount equal to the particular foreign affiliate’s proportionate share of the exempt deficit, in respect of the corporation resident in Canada, of a subsidiary affiliate in which the particular foreign affiliate has, immediately before the calculation time, a direct equity percentage if that exempt deficit were, immediately before the calculation time, determined in the following manner: C. 34 Tax Amendm (A) the exempt deficit, in respect of the corporation resident in Canada, of the subsidiary affiliate, were increased by the subsidiary affiliate’s proportionate share of the exempt deficit of a foreign affiliate of the corporation resident in Canada in which the subsidiary affiliate has, immediately before the time that is immediately before the calculation time, a direct equity percentage, and (B) the exempt deficit, in respect of the corporation resident in Canada, of a subsidiary affiliate in which another subsidiary affiliate has a direct equity percentage, were increased because of this subparagraph before the increase in that other subsidiary affiliate’s exempt deficit in respect of the corporation resident in Canada, (iii) for the purpose of subparagraph (ii), the proportionate share, at any time, of a foreign affiliate (referred to in this subparagraph as the “calculating foreign affiliate”) of the corporation resident in Canada, of the exempt deficit, in respect of the corporation resident in Canada, of another foreign affiliate (referred to in this subparagraph as the “providing foreign affiliate”) of the corporation resident in Canada in which the calculating foreign affiliate has a direct equity percentage were equal to the proportion determined by the following formula: A/B where A is the amount of dividends that would be received by the calculating foreign affiliate from the providing foreign affiliate if, at that time, the providing foreign affiliate had paid dividends on all of its shares and the total of those dividends were equal to its consolidated net surplus (determined using the provisions of this subsection on the assumption that the providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, or, where it does 2011-2012-2013 Impôt et ta not have such consolidated net surplus, its exempt deficit (determined in accordance with this paragraph on the assumption that the providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, at that time, and B is the amount of the providing foreign affiliate’s consolidated net surplus (determined using the provisions of this subsection on the assumption that the providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, or, where it does not have such consolidated net surplus, its consolidated exempt deficit (determined in accordance with this paragraph on the assumption that the providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, at that time, and (iv) in determining, under this paragraph, the particular foreign affiliate’s consolidated exempt deficit, in respect of the corporation resident in Canada, (A) no amount were included, directly or indirectly, in respect of the exempt deficit, in respect of the corporation resident in Canada, of the particular shareholder, of the particular foreign affiliate, that disposed of the disposed share, and (B) no amount were included, directly or indirectly, in respect of the exempt deficit, in respect of the corporation resident in Canada, of the particular foreign affiliate or any subsidiary affiliate more than once; (c) the amount of the particular foreign affiliate’s taxable surplus and underlying foreign tax, in respect of the corporation resident in Canada, (referred to, respectively, in this subsection as the “consolidated taxable surplus”, and “consolidated underlying foreign tax”, in respect of the corporation resident in Canada) at the calculation time, is deemed to be the amount that would be its C. 34 Tax Amendm taxable surplus, and underlying foreign tax, in respect of the corporation resident in Canada, at that time, if (i) the particular foreign affiliate and each subsidiary affiliate had (except for the purpose of determining consolidated net surplus, in respect of the corporation resident in Canada, in subparagraph (iii)), at the calculation time, no amount of exempt surplus, exempt deficit or taxable deficit, in respect of the corporation resident in Canada, (ii) the amount of the taxable surplus, and underlying foreign tax, in respect of the corporation resident in Canada, of the particular foreign affiliate, were, immediately before the calculation time, increased by an amount equal to the total of all amounts each of which is the particular foreign affiliate’s proportionate share of the taxable surplus, or underlying foreign tax, as the case may be, in respect of the corporation resident in Canada, of a subsidiary affiliate in which the particular foreign affiliate has, immediately before the calculation time, a direct equity percentage if that taxable surplus and underlying foreign tax were, immediately before the calculation time, determined in the following manner: (A) the taxable surplus, and underlying foreign tax, in respect of the corporation resident in Canada, of the subsidiary affiliate, were increased by the subsidiary affiliate’s proportionate share of the taxable surplus, or underlying foreign tax, respectively, of a foreign affiliate of the corporation resident in Canada in which the subsidiary affiliate had, immediately before the time that is immediately before the calculation time, a direct equity percentage, and (B) the taxable surplus, and underlying foreign tax, in respect of the corporation resident in Canada, of a subsidiary affiliate in which another subsidiary affiliate has a direct equity percentage, were increased because of this Impôt et ta 2011-2012-2013 subparagraph before the increase in that other subsidiary affiliate’s taxable surplus, and underlying foreign tax, respectively, in respect of the corporation resident in Canada, (iii) for the purpose of subparagraph (ii), the proportionate share, at any time, of a foreign affiliate (referred to in this subparagraph as the “calculating foreign affiliate”) of the corporation resident in Canada, of the taxable surplus, or underlying foreign tax, as the case may be, in respect of the corporation resident in Canada, of another foreign affiliate (referred to in this subparagraph as the “providing foreign affiliate”) of the corporation resident in Canada in which the particular foreign affiliate has a direct equity percentage were equal to the proportion determined by the following formula: A/B where A is the amount of dividends that would be received, at that time, by the calculating foreign affiliate from the providing foreign affiliate if, at that time, the providing foreign affiliate had paid dividends on all of its shares and the total of those dividends were equal to its consolidated net surplus (determined using the provisions of this subsection on the assumption that the providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, or, where it does not have such consolidated net surplus, its consolidated taxable surplus (determined in accordance with this paragraph on the assumption that the providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, at that time, and B is the amount of the providing foreign affiliate’s consolidated net surplus (determined using the provisions of this subsection on the assumption that the C. 34 Tax Amendm providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, or, where it does not have such consolidated net surplus, its consolidated taxable surplus (determined in accordance with this paragraph on the assumption that the providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, at that time, and (iv) in determining, under this paragraph, the particular foreign affiliate’s consolidated taxable surplus, and consolidated underlying foreign tax, in respect of the corporation resident in Canada, (A) no amount were included, directly or indirectly, in respect of the taxable surplus, and underlying foreign tax, in respect of the corporation resident in Canada, of the particular shareholder, of the particular foreign affiliate, that disposed of the disposed share, and (B) no amount were included, directly or indirectly, in respect of the taxable surplus, and underlying foreign tax, in respect of the corporation resident in Canada, of the particular foreign affiliate or any subsidiary affiliate more than once; (d) the amount of the particular foreign affiliate’s taxable deficit, in respect of the corporation resident in Canada, (in this subsection referred to as the “consolidated taxable deficit” in respect of the corporation resident in Canada) at the calculation time is deemed to be the amount that would be its taxable deficit, in respect of the corporation resident in Canada, at that time if (i) the particular foreign affiliate and each subsidiary affiliate had (except for the purpose of determining consolidated net surplus, in respect of the corporation resident in Canada, in subparagraph (iii)), at the calculation time, no amount of exempt surplus, exempt deficit or taxable surplus, in respect of the corporation resident in Canada, 2011-2012-2013 Impôt et ta (ii) the amount of the taxable deficit, in respect of the corporation resident in Canada, of the particular foreign affiliate, were, immediately before the calculation time, increased by the total of all amounts each of which is an amount equal to the particular foreign affiliate’s proportionate share of the taxable deficit, in respect of the corporation resident in Canada, of a subsidiary affiliate in which the particular foreign affiliate has, immediately before the calculation time, a direct equity percentage if that taxable deficit were, immediately before the calculation time, determined in the following manner: (A) the taxable deficit, in respect of the corporation resident in Canada, of the subsidiary affiliate, were increased by the subsidiary affiliate’s proportionate share of the taxable deficit of a foreign affiliate of the corporation resident in Canada in which the subsidiary affiliate had, immediately before the time that is immediately before the calculation time, a direct equity percentage, and (B) the taxable deficit, in respect of the corporation resident in Canada, of a subsidiary affiliate in which another subsidiary affiliate has a direct equity percentage, were increased because of this subparagraph before the increase in that other subsidiary affiliate’s taxable deficit in respect of the corporation resident in Canada, (iii) for the purpose of subparagraph (ii), the proportionate share, at any time, of a foreign affiliate (referred to in this subparagraph as the “calculating foreign affiliate”) of the corporation resident in Canada, of the taxable deficit, in respect of the corporation resident in Canada, of another foreign affiliate (referred to in this subparagraph as the “providing foreign affiliate”) of the corporation resident in Canada in which the calculating foreign C. 34 Tax Amendm affiliate has a direct equity percentage were equal to the proportion determined by the following formula: A/B where A is the amount of dividends that would be received, at that time, by the calculating foreign affiliate from the providing foreign affiliate if, at that time, the providing foreign affiliate had paid dividends on all of its shares and the total of those dividends were equal to its consolidated net surplus (determined using the provisions of this subsection on the assumption that the providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, or, where it does not have such consolidated net surplus, its consolidated taxable deficit (determined in accordance with this paragraph on the assumption that the providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, at that time, and B is the amount of the providing foreign affiliate’s consolidated net surplus (determined using the provisions of this subsection on the assumption that the providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, or, where it does not have such consolidated net surplus, its consolidated taxable deficit (determined in accordance with this paragraph on the assumption that the providing foreign affiliate were the particular foreign affiliate), in respect of the corporation resident in Canada, at that time, and (iv) in determining, under this paragraph, the particular foreign affiliate’s consolidated taxable deficit, in respect of the corporation resident in Canada, 2011-2012-2013 Impôt et ta (A) no amount were included, directly or indirectly, in respect of taxable deficit, in respect of the corporation resident in Canada, of the particular shareholder, of the particular foreign affiliate, that disposed of the disposed share, and (B) no amount were included, directly or indirectly, in respect of the taxable deficit, in respect of the corporation resident in Canada, of the particular foreign affiliate or any subsidiary affiliate more than once; (e) for the purpose of applying subsection 5901(1) to subsection 5900(1), and for the purpose of paragraph (f), (i) the particular foreign affiliate’s exempt surplus, in respect of the corporation resident in Canada, immediately before the dividend time, is deemed to be equal to the amount, if any, by which the particular foreign affiliate’s consolidated exempt surplus, in respect of the corporation resident in Canada, exceeds the amount of the particular foreign affiliate’s consolidated exempt deficit, in respect of the corporation resident in Canada, at that time (or, if there is no such excess, nil), (ii) the particular foreign affiliate’s exempt deficit in respect of the corporation resident in Canada, immediately before the dividend time, is deemed to be equal to the amount, if any, by which the particular foreign affiliate’s consolidated exempt deficit, in respect of the corporation resident in Canada, exceeds the amount of the particular foreign affiliate’s consolidated exempt surplus, in respect of the corporation resident in Canada, at that time (or, if there is no such excess, nil), (iii) the particular foreign affiliate’s taxable surplus, in respect of the corporation resident in Canada, immediately before the dividend time, is deemed to be equal to the amount, if any, by which the particular foreign affiliate’s consolidated taxable surplus, in respect of the corporation resident in Canada, exceeds the amount C. 34 Tax Amendm of the particular foreign affiliate’s consolidated taxable deficit, in respect of the corporation resident in Canada, at that time (or, if there is no such excess, nil), (iv) the particular foreign affiliate’s taxable deficit, in respect of the corporation resident in Canada, immediately before the dividend time, is deemed to be equal to the amount, if any, by which the particular foreign affiliate’s consolidated taxable deficit, in respect of the corporation resident in Canada, exceeds the amount of the particular foreign affiliate’s consolidated taxable surplus, in respect of the corporation resident in Canada, at that time (or, if there is no such excess, nil), (v) the particular foreign affiliate’s underlying foreign tax, in respect of the corporation resident in Canada, immediately before the dividend time, is deemed to be equal to the amount of the particular foreign affiliate’s consolidated underlying foreign tax, in respect of the corporation resident in Canada, at that time, and (vi) the particular foreign affiliate’s consolidated net surplus, in respect of the corporation resident in Canada, immediately before the dividend time, is deemed to be equal to the amount, if any, by which (A) the total of the particular foreign affiliate’s consolidated exempt surplus, in respect of the corporation resident in Canada, at that time, and the particular foreign affiliate’s consolidated taxable surplus, in respect of the corporation resident in Canada, at that time, exceeds (B) the total of the particular foreign affiliate’s consolidated exempt deficit, in respect of the corporation resident in Canada, at that time, and the particular foreign affiliate’s consolidated taxable deficit, in respect of the corporation resident in Canada, at that time; (f) the attributed net surplus in respect of a disposed share of the specified class in respect of the particular foreign affiliate’s Impôt et ta 2011-2012-2013 consolidated net surplus, in respect of the corporation resident in Canada, immediately before the dividend time, is deemed to be equal to the amount that would be received by the holder of the disposed share, in respect of the disposed share, at the dividend time, if the particular foreign affiliate paid a dividend, at that time, on all of its shares, the total of which was equal to the amount of its consolidated net surplus, in respect of the corporation resident in Canada, immediately before the dividend time; (g) for the purpose of applying subsection 5901(1) to subsection 5900(1), the amount of the whole dividend paid by the particular foreign affiliate, at the dividend time, on the shares of the specified class is deemed to be equal to the amount obtained when the total of all amounts each of which is an amount deemed by subsection 93(1) of the Act to have been received as a dividend on a disposed share of the specified class is multiplied by the greater of (i) one, and (ii) the amount determined by the formula A/B where A is the amount determined, under subparagraph (e)(vi), to be the amount of the particular foreign affiliate’s consolidated net surplus in respect of the corporation, immediately before the dividend time, and B is the greater of (A) one, and (B) the total of all amounts each of which is the amount determined, under paragraph (f), to be the amount of the attributed net surplus, in respect of a disposed share of the specified class, in respect of the particular foreign affiliate’s consolidated net surplus, in respect of the corporation resident in Canada, immediately before the dividend time; and C. 34 Tax Amendm (h) for the purposes of paragraphs (a) to (d), the consolidated net surplus, at any time, in respect of a corporation resident in Canada, of a particular foreign affiliate of the corporation resident in Canada, is the amount that would be determined in paragraph (e) in respect of the particular foreign affiliate if the reference in that paragraph to “immediately before the dividend time” were read as a reference to “at any time”. (iii) section 5902 of the Regulations is, in respect of the designated section 93 election, to be read without reference to its subsection (2), (iv) subsection 5902(3) of the Regulations is, in respect of the designated section 93 election, to be read as follows: (3) If a corporation resident in Canada elects, under subsection 93(1) of the Act, in respect of the disposition of a share of the capital stock of a foreign affiliate of the corporation, no adjustment, other than an adjustment referred to in subsection 5905(2), (4), (6) or (8), may be made to the foreign affiliate’s (a) exempt surplus in respect of the corporation; (b) exempt deficit in respect of the corporation; (c) taxable surplus in respect of the corporation; (d) taxable deficit in respect of the corporation; or (e) underlying foreign tax in respect of the corporation. (v) subsection 5902(6) of the Regulations is, in respect of the designated section 93 election, to be read as follows: (6) The amount designated in an election deemed by subsection 93(1.1) of the Act to have been made under subsection 93(1) of the Act is prescribed to be the amount that is the lesser of (a) the capital gain, if any, otherwise determined in respect of the disposition of the share, and Impôt et ta 2011-2012-2013 (b) the amount of attributed net surplus (as determined under paragraph (1)(f)) in respect of the share. (b) in respect of acquisitions that occur after February 27, 2004 and before December 19, 2009, subsection 5905(1) of the Regulations is to be read as follows: 5905. (1) If, at any time, other than in the course of a transaction to which subsection (2) or (5) applies, a corporation resident in Canada or a foreign affiliate of such a corporation acquires in any manner whatever shares of the capital stock of another corporation that was, immediately after that time, a foreign affiliate of the corporation (in this subsection referred to as the “acquired affiliate”) and as a result of that acquisition the surplus entitlement percentage of the corporation in respect of the acquired affiliate and in respect of any other foreign affiliate of the corporation resident in Canada (the acquired affiliate and each such other foreign affiliate each being referred to in this subsection as the “particular relevant foreign affiliate”), increases, the following rules apply: (a) for the purposes of this Part, the amount of the exempt surplus or exempt deficit, the taxable surplus or taxable deficit, and the underlying foreign tax, in respect of the corporation, of the particular relevant foreign affiliate is (unless subsection (8) applies to the particular relevant foreign affiliate because of the acquisition of the shares) to be, at that time, adjusted to become the proportion of that amount, determined without making this adjustment, that (i) the surplus entitlement percentage, immediately before that time, of the corporation in respect of the particular relevant foreign affiliate, determined on the assumption that the taxation year of the particular relevant foreign affiliate that otherwise would have included that time had ended immediately before that time is of (ii) the surplus entitlement percentage, immediately after that time, of the corporation in respect of the particular relevant C. 34 Tax Amendm foreign affiliate, determined on the assumption that the taxation year of the particular relevant foreign affiliate that otherwise would have included that time had ended immediately after that time; and (b) for the purposes of applying the definitions “exempt deficit”, “exempt surplus”, “taxable deficit”, “taxable surplus” and “underlying foreign tax” in subsection 5907(1), the adjusted amounts determined under paragraph (a) are deemed to be the opening exempt deficit, opening exempt surplus, opening taxable deficit, opening taxable surplus and opening underlying foreign tax, as the case may be, of the particular relevant foreign affiliate, in respect of the corporation. (c) in respect of dispositions in respect of which a designated section 93 election was made, (i) subsection 5905(2) of the Regulations is to be read as follows: (2) If at any time (referred to in this subsection as the “disposition time”) a particular foreign affiliate of a corporation resident in Canada redeems, acquires or cancels (other than a redemption, an acquisition or a cancellation in respect of which an adjustment has previously been made under this subsection or subsection (1) as it read prior to November 13, 1981) in any manner whatever (otherwise than by way of a winding-up) one or more shares (referred to in this subsection and subsections (16) to (23) as “disposed shares”) of any class of its capital stock, the following rules apply: (a) if, because of an election made by the corporation under subsection 93(1) of the Act in respect of the disposition of the disposed shares, a dividend (referred to in this subsection and subsections (18) and (21) as the “disposition dividend”) is deemed to have been received on the disposed shares, by the corporation or by another foreign affiliate of the corporation, for the purpose of the adjustment required by paragraph (b), 2011-2012-2013 Impôt et ta (i) in computing the exempt surplus, in respect of the corporation resident in Canada, of the particular foreign affiliate or of another foreign affiliate (the particular foreign affiliate and each such other foreign affiliate being referred to in this subsection and subsections (16) to (23) as the “particular relevant foreign affiliate”) of the corporation resident in Canada in which the particular foreign affiliate has an equity percentage at the time (referred to in this subsection and subsections (16) to (22) as the “balance adjustment time”) that is immediately before the disposition time, there is to be included, under subparagraph (v) of the description of B in the definition “exempt surplus” in subsection 5907(1), the total of (A) the amount of the exempt surplus reduction, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, (B) the amount of the exempt deficit reduction, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, and (C) the amount of the taxable deficit allocation, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, (ii) in computing the particular relevant foreign affiliate’s taxable surplus, in respect of the corporation resident in Canada, at the balance adjustment time, there is to be included, under subparagraph (v) of the description of B in the definition “taxable surplus” in subsection 5907(1), the total of (A) an amount equal to the taxable surplus reduction, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, C. 34 Tax Amendm (B) an amount equal to the taxable deficit reduction, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, and (C) an amount equal to the exempt deficit allocation, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, (iii) in computing the particular relevant foreign affiliate’s underlying foreign tax, in respect of the corporation resident in Canada, at the balance adjustment time, there is to be included, under subparagraph (iii) of the description of B in the definition “underlying foreign tax” in subsection 5907(1), the total of (A) the amount determined by the formula (which is deemed to be nil, if, in respect of the particular relevant foreign affiliate, the value determined for B in the formula is nil) A/B × C × D where A is the portion of the particular relevant foreign affiliate’s underlying foreign tax, in respect of the corporation resident in Canada, at the balance adjustment time, that may reasonably be considered to have been included in computing the particular foreign affiliate’s consolidated underlying foreign tax (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition, B is the particular foreign affiliate’s consolidated underlying foreign tax (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition, 2011-2012-2013 Impôt et ta C is the portion, of the particular foreign affiliate’s consolidated underlying foreign tax (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition), that is prescribed, by paragraph 5900(1)(d), to be applicable to the portion of the whole dividend (as determined, under paragraph 5902(1)(g), in respect of the disposition dividend in respect of the disposed shares) paid on shares of the specified class that is prescribed, by paragraph 5900(1)(c), to have been paid out of the particular foreign affiliate’s consolidated taxable surplus, in respect of the corporation resident in Canada, and D is the specified adjustment factor in respect of the particular relevant foreign affiliate, and (B) the amount of the underlying foreign tax reduction in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposition of the disposed shares, (iv) in computing the particular relevant foreign affiliate’s exempt deficit, in respect of the corporation resident in Canada, at the balance adjustment time, there is to be included, under subparagraph (vi.1) of the description of A in the definition “exempt surplus” in subsection 5907(1), an amount equal to the exempt deficit, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, immediately before that time, and (v) in computing the particular relevant foreign affiliate’s taxable deficit, in respect of the corporation resident in Canada, at the balance adjustment time, there is to be included, under subparagraph (iv.1) of the description of A in the definition “taxable surplus” in subsection 5907(1), an amount equal to the taxable deficit, in respect of C. 34 Tax Amendm the corporation resident in Canada, of the particular relevant foreign affiliate, immediately before that time; (b) the amount, at the balance adjustment time, of exempt surplus, exempt deficit, taxable surplus, taxable deficit and underlying foreign tax, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate is to be adjusted to become the proportion of that amount, determined without making this adjustment, that (i) the surplus entitlement percentage, at the balance adjustment time, of the corporation resident in Canada, in respect of the particular relevant foreign affiliate, determined on the assumption that the taxation year, of the particular relevant foreign affiliate, that otherwise would have included that time, had ended immediately before that time is of (ii) the surplus entitlement percentage, immediately after the time of the disposition, of the corporation resident in Canada, in respect of the particular relevant foreign affiliate, determined on the assumption that the taxation year, of the particular relevant foreign affiliate, that otherwise would have included the balance adjustment time, had ended at the time of the disposition; and (c) for the purposes of applying the definitions “exempt deficit”, “exempt surplus”, “taxable deficit”, “taxable surplus” and “underlying foreign tax”, in subsection 5907(1), the amounts determined under paragraph (b), in respect of the particular relevant foreign affiliate, in respect of the corporation resident in Canada, are deemed to be the opening exempt deficit, opening exempt surplus, opening taxable deficit, opening taxable surplus and opening underlying foreign tax, as the case may be, of the particular relevant foreign affiliate, in respect of the corporation resident in Canada. (ii) subsection 5905(4) of the Regulations is to be read as follows: 2011-2012-2013 Impôt et ta (4) For the purpose of subsection (3), (a) if, at any time, a foreign affiliate of a corporation resident in Canada disposes of one or more shares (referred to in this subsection and subsections (16) to (23) as the “disposed shares”) of a class of the capital stock of a predecessor corporation and the foreign affiliate is, because of an election made under subsection 93(1) of the Act, deemed to have received a dividend (referred to in this subsection and subsections (18) and (21) as the “disposition dividend”) on the disposed shares, for the purposes of the adjustments required by paragraphs (b) and (3)(b), (i) in computing the exempt surplus, in respect of the corporation resident in Canada, of each predecessor corporation and of each other foreign affiliate of the corporation resident in Canada in which a predecessor foreign affiliate has an equity percentage (the particular predecessor corporation and each such other foreign affiliate being referred to in this subsection and subsections (16) to (23) as the “particular relevant foreign affiliate”) at the time (referred to in this subsection and subsections (16) to (22) as the “balance adjustment time”) that is immediately before the foreign merger, there is to be included under subparagraph (v) of the description of B in the definition “exempt surplus” in subsection 5907(1), the total of (A) an amount equal to the exempt surplus reduction, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, (B) an amount equal to the exempt deficit reduction, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, and C. 34 Tax Amendm (C) an amount equal to the taxable deficit allocation, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, (ii) in computing the particular relevant foreign affiliate’s taxable surplus, in respect of the corporation resident in Canada, at the balance adjustment time, there is to be included, under subparagraph (v) of the description of B in the definition “taxable surplus” in subsection 5907(1), the total of (A) an amount equal to the taxable surplus reduction, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, (B) an amount equal to the taxable deficit reduction, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, and (C) an amount equal to the exempt deficit allocation, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, (iii) in computing the particular relevant foreign affiliate’s underlying foreign tax, in respect of the corporation resident in Canada, at the balance adjustment time, there is to be included, under subparagraph (iii) of the description of B in the definition “underlying foreign tax” in subsection 5907(1), the total of (A) the amount determined by the formula (which is deemed to be nil, if, in respect of the particular relevant foreign affiliate, the value determined for B in the formula is nil) A/B × C × D where A is the portion of the amount of the particular relevant foreign affiliate’s underlying foreign tax, in respect of the corporation resident in Canada, 2011-2012-2013 Impôt et ta at the balance adjustment time, that may reasonably be considered to have been included in computing the amount of the consolidated underlying foreign tax (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, of the particular predecessor corporation that issued the disposed shares, in respect of the disposition, B is the amount of the consolidated underlying foreign tax (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, of the particular predecessor corporation that issued the disposed shares, in respect of the disposition, C is the total of all amounts each of which is the amount, determined by paragraph 5900(1)(d), to be the amount of foreign tax applicable to the portion of the disposition dividend prescribed to have been paid out of the taxable surplus of the issuing foreign affiliate, that relates to a disposed share, in respect of the disposition, and D is the specified adjustment factor, in respect of the corporation resident in Canada, in respect of the particular relevant foreign affiliate of the corporation resident in Canada, of the foreign affiliate of the corporation resident in Canada that disposed of the disposed shares, in respect of the disposition of the disposed shares, and (B) the amount of the underlying foreign tax reduction in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposition of the disposed shares, (iv) in computing the exempt deficit, in respect of the corporation resident in Canada, of the particular relevant foreign C. 34 Tax Amendm affiliate, at the balance adjustment time, there is to be included, under subparagraph (vi.1) of the description of A in the definition “exempt surplus” in subsection 5907(1), an amount equal to the exempt deficit, in respect of the corporation resident in Canada, immediately before that time, of the particular relevant foreign affiliate, and (v) in computing the particular relevant foreign affiliate’s taxable deficit, in respect of the corporation resident in Canada, at the balance adjustment time, there is to be included, under subparagraph (iv.1) of the description of A in the definition “taxable surplus” in subsection 5907(1), an amount equal to the taxable deficit, in respect of the corporation resident in Canada, immediately before that time, of the particular relevant foreign affiliate; and (b) the amount, at the balance adjustment time, of exempt surplus, exempt deficit, taxable surplus, taxable deficit and underlying foreign tax, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate is to be adjusted to become the proportion of that amount, determined without making that adjustment, that (i) the surplus entitlement percentage, at the balance adjustment time, of the corporation resident in Canada, in respect of the particular relevant foreign affiliate, determined on the assumption that the taxation year, of the particular relevant foreign affiliate that otherwise would have included that time, had ended immediately before that time is of (ii) the surplus entitlement percentage, immediately after the time of the disposition, of the corporation resident in Canada, in respect of the particular relevant foreign affiliate, determined on the assumption that the taxation year, of the particular relevant foreign affiliate, that otherwise would have included the balance adjustment time, had ended at the time of the disposition. 2011-2012-2013 Impôt et ta (iii) the portion of subsection 5905(5) of the Regulations between paragraphs (c) and (d) is to be read as follows: the following rules apply for the purposes of this Part in respect of the particular affiliate and each other foreign affiliate of the predecessor corporation in which the particular affiliate has an equity percentage (the particular affiliate and each such other foreign affiliate each being referred to in subsections (16) to (23) as the “particular relevant foreign affiliate”): (iv) subsection 5905(6) of the Regulations is to be read as follows: (6) For the purpose of subsection (5), the following rules apply: (a) if paragraph (5)(a) applies and the predecessor corporation is, because of an election made under subsection 93(1) of the Act, deemed to have received a dividend (referred to in this subsection and subsections (18) and (21) as the “disposition dividend”) on one or more of the shares (each of which is referred to in this subsection and subsections (16) to (23) as a “disposed share”) of the particular foreign affiliate (referred to in this subsection as the “issuing foreign affiliate”) disposed of, at that time, for the purpose of the adjustment required by paragraph (b), (i) in computing the exempt surplus, in respect of the predecessor corporation, of a particular relevant foreign affiliate at the time (referred to in this subsection and subsections (16) to (22) as the “balance adjustment time”) that is immediately before the disposition time, the following rules apply: (A) if the particular relevant foreign affiliate has, at the balance adjustment time, an amount of exempt surplus, in respect of the corporation resident in Canada, and the issuing foreign affiliate has, at that time, an amount of consolidated exempt surplus (as determined under paragraph 5902(1)(a)), in respect of the corporation resident in Canada, in C. 34 Tax Amendm respect of the disposition of the disposed share that is equal to or greater than the amount of its consolidated exempt deficit (as determined under paragraph 5902(1)(b)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, there is to be included under subparagraph (v) of the description of B in the definition “exempt surplus” in subsection 5907(1) the amount determined by the formula A/B × C/D where A is the portion of the amount of the particular relevant foreign affiliate’s exempt surplus, in respect of the predecessor corporation, at the balance adjustment time, that may reasonably be considered to have been included in computing the amount of the issuing foreign affiliate’s consolidated exempt surplus (as determined under paragraph 5902(1)(a)), in respect of the predecessor corporation, in respect of the disposition of the disposed shares, B is the amount of the issuing foreign affiliate’s consolidated exempt surplus (as determined under paragraph 5902(1)(a)), in respect of the predecessor corporation, in respect of the disposition of the disposed shares, C is the portion, of the disposition dividend that is, because of an election made under subsection 93(1) of the Act in respect of the disposition of the disposed shares, deemed to be received on the disposed shares by the person that disposed of the disposed shares, that is prescribed by paragraph 5900(1)(a) to have been paid out of the issuing foreign affiliate’s exempt surplus, in respect of the predecessor corporation, and 2011-2012-2013 Impôt et ta D is the surplus entitlement percentage of the predecessor corporation in respect of the particular relevant foreign affiliate at the balance adjustment time, determined on the assumption that the disposed shares were the only shares owned by the predecessor corporation at that time, (B) if the amount determined, in respect of the particular relevant foreign affiliate, for either B or D in the formula in clause (A) is nil, the amount determined, in respect of the particular relevant foreign affiliate, by that formula is deemed to be nil, (C) there is to be included under subparagraph (v) of the description of B in the definition “exempt surplus” in subsection 5907(1) the amount of the particular relevant foreign affiliate’s exempt surplus, in respect of the corporation resident in Canada, at the balance adjustment time if (I) the particular relevant foreign affiliate has, at the balance adjustment time, an amount of exempt surplus, in respect of the corporation resident in Canada, and (II) the issuing foreign affiliate has, at that time, an amount of consolidated exempt deficit (as determined under paragraph 5902(1)(b)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed share that is equal to or greater than the amount of its consolidated exempt surplus (as determined under paragraph 5902(1)(a)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, and (D) there is to be included under subparagraph (v) of the description of B in the definition “exempt surplus” in subsection 5907(1) an amount equal to the particular relevant foreign affiliate’s taxable deficit allocation in respect of the disposed shares, C. 34 Tax Amendm (ii) in computing the taxable surplus, in respect of a predecessor corporation, of the particular relevant foreign affiliate, at the balance adjustment time, the following rules apply: (A) if the particular relevant foreign affiliate has, at the balance adjustment time, an amount of taxable surplus in respect of the corporation resident in Canada, and the issuing foreign affiliate has, at that time, an amount of consolidated taxable surplus (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition that is equal to or greater than the amount of the issuing foreign affiliate’s consolidated taxable deficit (as determined under paragraph 5902(1)(d)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, there is to be included under subparagraph (v) of the description of B in the definition “taxable surplus” in subsection 5907(1) the amount determined by the formula A/B × C/D where A is the portion of the amount of the particular relevant foreign affiliate’s taxable surplus, in respect of the predecessor corporation, at the balance adjustment time, that may reasonably be considered to have been included in computing the amount of the issuing foreign affiliate’s consolidated taxable surplus (as determined under paragraph 5902(1)(c)), in respect of the predecessor corporation, in respect of the disposition of the disposed shares, B is the amount of the issuing foreign affiliate’s consolidated taxable surplus (as determined under paragraph 5902(1)(c)), in respect of the predecessor corporation, in respect of the disposition of the disposed shares, 2011-2012-2013 Impôt et ta C is the portion, of the disposition dividend that is, because of an election made under subsection 93(1) of the Act in respect of the disposition of the disposed shares, deemed to be received on the disposed shares by the person that disposed of the disposed shares, that is prescribed by paragraph 5900(1)(b) to have been paid out of the issuing foreign affiliate’s taxable surplus, in respect of the predecessor corporation, and D is the surplus entitlement percentage of the predecessor corporation in respect of the particular relevant foreign affiliate at the balance adjustment time, determined on the assumption that the disposed shares were the only shares owned by the predecessor corporation at that time, (B) if the amount determined, in respect of the particular relevant foreign affiliate for either B or D in the formula in clause (A) is nil, the amount determined, in respect of the particular relevant foreign affiliate, by that formula is deemed to be nil, (C) there is to be included, under subparagraph (v) of the description of B in the definition “taxable surplus” in subsection 5907(1), the amount of particular relevant foreign affiliate’s taxable surplus, in respect of the corporation resident in Canada, at the balance adjustment time, if (I) the particular relevant foreign affiliate has, at the balance adjustment time, an amount of taxable surplus in respect of the corporation resident in Canada, and (II) the issuing foreign affiliate has, at that time, an amount of consolidated taxable deficit (as determined under paragraph 5902(1)(d)), in respect of the corporation resident in Canada, in respect of the disposition that is equal to or greater than the amount of the C. 34 Tax Amendm issuing foreign affiliate’s consolidated taxable surplus (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, and (D) there is to be included in subparagraph (v) of the description of B in the definition “taxable surplus” in subsection 5907(1) an amount equal to the particular relevant foreign affiliate’s exempt deficit allocation in respect of the disposed shares, (iii) in computing the underlying foreign tax, in respect of the predecessor corporation, of the particular relevant foreign affiliate, at the balance adjustment time, there is to be included under subparagraph (iii) of the description of B in the definition “underlying foreign tax” in subsection 5907(1) the total of (A) the amount determined by the formula (which is deemed to be nil, if, in respect of the particular relevant foreign affiliate, the value determined for either B or D in the formula is nil) A/B × C/D where A is the portion of the amount of the particular relevant foreign affiliate’s underlying foreign tax, in respect of the predecessor corporation, at the balance adjustment time, that may reasonably be considered to have been included in computing the amount of the issuing foreign affiliate’s consolidated underlying foreign tax (as determined under paragraph 5902(1)(c)), in respect of the predecessor corporation, in respect of the disposition, B is the amount of the issuing foreign affiliate’s consolidated underlying foreign tax (as determined under paragraph 5902(1)(c)), in respect of the predecessor corporation, in respect of the disposition, Impôt et ta 2011-2012-2013 C is the total of all amounts each of which is the amount, determined by paragraph 5900(1)(d), to be the amount of foreign tax applicable to the portion of the disposition dividend prescribed to have been paid out of the taxable surplus of the issuing foreign affiliate, that relates to a disposed share, in respect of the disposition, and D is the surplus entitlement percentage of the predecessor corporation in respect of the particular relevant foreign affiliate at the balance adjustment time, determined on the assumption that the disposed shares were the only shares owned by the predecessor corporation at that time, and (B) the amount determined by the formula A × (B + C)/D where A is the underlying foreign tax, in respect of the particular predecessor corporation, at the balance adjustment time, of the particular relevant foreign affiliate in respect of the disposition of the disposed shares, B is the amount determined under clause (ii)(C) in respect of the particular relevant foreign affiliate, in respect of the predecessor corporation, in respect of the disposition of the disposed shares, C is the exempt deficit allocation, in respect of the predecessor corporation, of the particular relevant foreign affiliate, in respect of the disposition of the disposed shares, and D is the taxable surplus in respect of the predecessor corporation, at the balance adjustment time, of the particular relevant foreign affiliate, C. 34 Tax Amendm (iv) in computing the exempt deficit, in respect of the predecessor corporation, of the particular relevant foreign affiliate, at the balance adjustment time, there is to be included under subparagraph (vi.1) of the description of A in the definition “exempt surplus” in subsection 5907(1) an amount equal to the exempt deficit, in respect of the predecessor corporation, of the particular relevant foreign affiliate, immediately before that time, and (v) in computing the taxable deficit, in respect of the predecessor corporation, of the particular relevant foreign affiliate, at the balance adjustment time, there is to be included under subparagraph (iv.1) of the description of A in the definition “taxable surplus” in subsection 5907(1) an amount equal to the taxable deficit, in respect of the predecessor corporation, of the particular relevant foreign affiliate, immediately before that time; and (b) the exempt surplus or the exempt deficit, the taxable surplus or the taxable deficit and the underlying foreign tax in respect of a predecessor corporation (within the meaning assigned by subsection (5)) and in respect of the acquiring corporation (within the meaning assigned by subsection (5)) of a particular relevant foreign affiliate is, at the balance adjustment time, to be adjusted to become the proportion of the amount of the surplus, deficit or underlying foreign tax determined without reference to this paragraph that (i) the surplus entitlement percentage, immediately before the time of the latest of the transactions referred to in paragraphs (5)(a), (b) and (c), of the predecessor corporation or the acquiring corporation, as the case may be, in respect of the particular relevant foreign affiliate, determined on the assumptions (A) that the taxation year of the particular relevant foreign affiliate that otherwise would have included the balance adjustment time had ended immediately before that time, and Impôt et ta 2011-2012-2013 (B) if the transaction is a disposition referred to in paragraph (5)(a), that the shares referred to in that paragraph were the only shares owned by the predecessor corporation at the balance adjustment time is of (ii) the surplus entitlement percentage, immediately after the time of the latest of the transactions referred to in paragraphs (5)(a), (b) and (c), of the predecessor corporation or the acquiring corporation, as the case may be, in respect of the particular relevant foreign affiliate, determined on the assumption that the taxation year of the particular relevant foreign affiliate that otherwise would have included that time had ended immediately after that time. (v) subsection 5905(8) of the Regulations is to be read as follows: (8) If, at any time, a dividend (referred to in this subsection and subsections (18) and (21) as the “disposition dividend”) is, because of an election made by a corporation resident in Canada under subsection 93(1) of the Act, deemed to have been received on one or more shares (each of which is referred to in this subsection and subsections (16) to (23) as a “disposed share”) of a class of the capital stock of a particular foreign affiliate (referred to in this subsection as the “issuing foreign affiliate”) of the corporation resident in Canada that were disposed (which disposition is referred in this subsection and subsections (16) to (23) as the “disposition”) to the corporation resident in Canada or to another corporation that was, immediately after the disposition, a foreign affiliate of the corporation resident in Canada, the following rules apply: (a) for the purpose of the adjustment required by paragraph (b), (i) in computing the exempt surplus, in respect of the corporation resident in Canada, of the issuing foreign affiliate or another foreign affiliate of the corporation resident in Canada in which the issuing C. 34 Tax Amendm foreign affiliate has an equity percentage (the issuing foreign affiliate and each such other foreign affiliate each being referred to in this subsection and subsections (16) to (23) as the “particular relevant foreign affiliate”) at the time (referred to in this subsection and subsections (16) to (22) as the “balance adjustment time”) that is immediately before the time of the disposition, there is to be included under subparagraph (v) of the description of B in the definition “exempt surplus” in subsection 5907(1), the total of (A) an amount equal to the exempt surplus reduction, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, (B) an amount equal to the exempt deficit reduction, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, and (C) an amount equal to the taxable deficit allocation, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, (ii) in computing the taxable surplus, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, at the balance adjustment time, there is to be included under subparagraph (v) of the description of B in the definition “taxable surplus” in subsection 5907(1) the total of (A) an amount equal to the taxable surplus reduction, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, (B) an amount equal to the taxable deficit reduction, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, and Impôt et ta 2011-2012-2013 (C) an amount equal to the exempt deficit allocation, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposed shares, (iii) in computing the underlying foreign tax, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, at the balance adjustment time, there is to be included under subparagraph (iii) of the description of B in the definition “underlying foreign tax” in subsection 5907(1) the total of (A) the amount determined by the formula (which is deemed to be nil, if, in respect of the particular relevant foreign affiliate, the value determined for B in the formula is nil) A/B × C × D where A is the portion of the amount of the particular relevant foreign affiliate’s underlying foreign tax, in respect of the corporation resident in Canada, at the balance adjustment time, that may reasonably be considered to have been included in computing the amount of the issuing foreign affiliate’s consolidated underlying foreign tax (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition, B is the amount of the issuing foreign affiliate’s consolidated underlying foreign tax (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition, C is the total of all amounts each of which is the amount, determined by paragraph 5900(1)(d), to be the amount of foreign tax applicable to the portion of the disposition dividend prescribed to have been paid out of the taxable surplus of the C. 34 Tax Amendm issuing foreign affiliate, that relates to a disposed share, in respect of the disposition, and D is the specified adjustment factor, in respect of the corporation resident in Canada, in respect of the particular relevant foreign affiliate of the corporation resident in Canada, of the foreign affiliate of the corporation resident in Canada that disposed of the disposed shares, in respect of the disposition of the disposed shares, and (B) the amount of the underlying foreign tax reduction in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, in respect of the disposition of the disposed shares, (iv) in computing the exempt deficit, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, at the balance adjustment time, there is to be included under subparagraph (vi.1) of the description of A in the definition “exempt surplus” in subsection 5907(1), an amount equal to the exempt deficit, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, immediately before that time, and (v) in computing the taxable deficit, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, at the balance adjustment time, there is to be included under subparagraph (iv.1) of the description of A in the definition “taxable surplus” in subsection 5907(1), an amount equal to the taxable deficit, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate, immediately before that time; (b) the amount, at the balance adjustment time, of exempt surplus, exempt deficit, taxable surplus, taxable deficit and underlying foreign tax, in respect of the corporation resident in Canada, of the particular relevant Impôt et ta 2011-2012-2013 foreign affiliate is to be adjusted to become the proportion of that amount, determined without making this adjustment, that (i) the surplus entitlement percentage, at the balance adjustment time, of the corporation resident in Canada, in respect of the particular relevant foreign affiliate, determined on the assumption that the taxation year, of the particular relevant foreign affiliate that otherwise would have included that time, had ended immediately before that time is of (ii) the surplus entitlement percentage, immediately after the time of the disposition, of the corporation resident in Canada, in respect of the particular relevant foreign affiliate, determined on the assumption that the taxation year, of the particular relevant foreign affiliate, that otherwise would have included the balance adjustment time, had ended at the time of the disposition; and (c) for the purposes of applying the definitions “exempt deficit”, “exempt surplus”, “taxable deficit”, “taxable surplus” and “underlying foreign tax”, in subsection 5907(1), the amounts determined under paragraph (b) are deemed to be the opening exempt deficit, opening exempt surplus, opening taxable deficit, opening taxable surplus, and opening underlying foreign tax, as the case may be, of the particular relevant foreign affiliate, in respect of the corporation resident in Canada. (vi) section 5905 of the Regulations is to be read as if it also contained the following subsections: (16) The exempt deficit allocation, of a particular relevant foreign affiliate in respect of a corporation resident in Canada, in respect of disposed shares of the particular foreign affiliate of the corporation resident in Canada, that issued the disposed shares (in this C. 34 Tax Amendm subsection referred to as the “issuing foreign affiliate”) is, if the particular relevant foreign affiliate has, at the balance adjustment time, an amount of taxable surplus in respect of the corporation resident in Canada and the issuing foreign affiliate has, at that time, an amount of consolidated exempt deficit (as determined under paragraph 5902(1)(b)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, that exceeds the amount of its consolidated exempt surplus (as determined under paragraph 5902(1)(a)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, (a) the amount determined by the formula 1/E × [(A – B) × C/D] where A is the amount of the issuing foreign affiliate’s consolidated exempt deficit (as determined under paragraph 5902(1)(b)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, B is the amount of the issuing foreign affiliate’s consolidated exempt surplus (as determined under paragraph 5902(1)(a)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, C is the portion of the amount of the particular relevant foreign affiliate’s taxable surplus, in respect of the corporation resident in Canada, immediately before the disposition of the disposed shares, that can reasonably be considered to have been included in computing the amount of the issuing foreign affiliate’s consolidated taxable surplus (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, D is the amount of the issuing foreign affiliate’s consolidated taxable surplus (as determined under paragraph Impôt et ta 2011-2012-2013 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, and E is (i) subject to subparagraph (ii), the surplus entitlement percentage, of the issuing foreign affiliate, in respect of the particular relevant foreign affiliate, that would be determined under subsections 5905(10) to (13) at the balance adjustment time if the issuing foreign affiliate were the corporation resident in Canada referred to in those subsections and the particular relevant foreign affiliate were the particular foreign affiliate referred to in those subsections, and (ii) if the particular relevant foreign affiliate is the issuing foreign affiliate, 1; and (b) if the amount determined, in respect of the particular relevant foreign affiliate, for the description of D or E in the formula in paragraph (a) is nil, nil. (17) The exempt deficit reduction, in respect of a corporation resident in Canada, of a particular relevant foreign affiliate of the corporation resident in Canada, in respect of disposed shares, is (a) if the particular relevant foreign affiliate has, at the balance adjustment time, an amount of exempt surplus, in respect of the corporation resident in Canada, and the particular foreign affiliate, of the corporation resident in Canada, that issued the disposed shares (in this subsection referred to as the “issuing foreign affiliate”) has, at the balance adjustment time, consolidated exempt surplus (as determined under paragraph 5902(1)(a)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, that exceeds the amount of its consolidated exempt deficit (as determined under paragraph 5902(1)(b)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, C. 34 Tax Amendm (i) the amount determined by the formula A/B × C/D where A is the portion of the amount of the particular relevant foreign affiliate’s exempt surplus, in respect of the corporation resident in Canada, at the balance adjustment time, that can reasonably be considered to have been included in computing the amount of the issuing foreign affiliate’s consolidated exempt surplus (as determined under paragraph 5902(1)(a)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, B is the amount of the issuing foreign affiliate’s consolidated exempt surplus (as determined under paragraph 5902(1)(a)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, C is the amount of the issuing foreign affiliate’s consolidated exempt deficit (as determined under paragraph 5902(1)(b)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, and D is (A) subject to clause (B), the surplus entitlement percentage, of the issuing foreign affiliate, in respect of the particular relevant foreign affiliate, that, under subsections 5905(10) to (13), would be determined, at the balance adjustment time, where the issuing foreign affiliate were the corporation resident in Canada referred to in those subsections and the particular relevant foreign affiliate were the particular foreign affiliate referred to in those subsections, and (B) where the particular relevant foreign affiliate is the issuing foreign affiliate, 1, and Impôt et ta 2011-2012-2013 (ii) if the value determined, in respect of the particular relevant foreign affiliate, for the description of any of A, B or D in the formula in subparagraph (i) is nil, nil; and (b) the amount of the particular relevant foreign affiliate’s exempt surplus, in respect of the corporation resident in Canada, at the balance adjustment time, if (i) the particular relevant foreign affiliate has, at the balance adjustment time, an amount of exempt surplus, in respect of the corporation resident in Canada, and (ii) the issuing foreign affiliate has, at that time, an amount of consolidated exempt deficit (as determined under paragraph 5902(1)(b)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares that is equal to or greater than the amount of its consolidated exempt surplus (as determined under paragraph 5902(1)(a)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares. (18) The exempt surplus reduction in respect of a corporation resident in Canada, of a particular relevant foreign affiliate in respect of disposed shares is (a) the amount determined by the formula A/B × C × D where A is the portion of the amount of the particular relevant foreign affiliate’s exempt surplus, in respect of the corporation resident in Canada, at the balance adjustment time, that can reasonably be considered to have been included in computing the amount of the consolidated exempt surplus, in respect of the corporation resident in Canada, (as determined under paragraph 5902(1)(a)) of the particular foreign affiliate, of the corporation resident in Canada, that issued the disposed shares (referred to in this C. 34 Tax Amendm subsection as the “issuing foreign affiliate”), in respect of the disposition of the disposed shares, B is the amount of the issuing foreign affiliate’s consolidated exempt surplus (as determined under paragraph 5902(1)(a)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, C is the portion of the disposition dividend that is, because of an election made under subsection 93(1) of the Act in respect of the disposition of the disposed shares, received on the disposed shares by the person that disposed of those shares and that is prescribed by paragraph 5900(1)(a) to have been paid out of the issuing foreign affiliate’s exempt surplus, in respect of the corporation resident in Canada, and D is the specified adjustment factor, in respect of the corporation resident in Canada, in respect of the particular relevant foreign affiliate, of the person that disposed of the disposed shares; (b) if the amount determined, in respect of the particular relevant foreign affiliate, for either of A or B, in the formula in paragraph (a) is nil, nil; and (c) if an amount is determined, in respect of the particular relevant foreign affiliate, under paragraph (17)(b), nil. (19) The taxable deficit allocation, of a particular relevant foreign affiliate of a corporation resident in Canada, in respect of disposed shares of the particular foreign affiliate, of the corporation resident in Canada, that issued the disposed shares (in this subsection referred to as the “issuing foreign affiliate”) is, if the particular relevant foreign affiliate has, at the balance adjustment time, an amount of exempt surplus in respect of the corporation resident in Canada and the issuing foreign affiliate has, at that time, an amount of consolidated taxable deficit (as determined under paragraph 5902(1)(d)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed Impôt et ta 2011-2012-2013 shares, that exceeds the amount of the issuing foreign affiliate’s consolidated taxable surplus (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, (a) the amount determined by the formula 1/E × [(A – B) × C/D] where A is the amount of the issuing foreign affiliate’s consolidated taxable deficit (as determined under paragraph 5902(1)(d)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, B is the amount of the issuing foreign affiliate’s consolidated taxable surplus (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, C is the portion of the amount of the particular relevant foreign affiliate’s exempt surplus, in respect of the corporation resident in Canada, immediately before the disposition of the disposed shares, that may reasonably be considered to have been included in computing the amount of the issuing foreign affiliate’s consolidated exempt surplus (as determined under paragraph 5902(1)(a)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, D is the amount of the issuing foreign affiliate’s consolidated exempt surplus (as determined under paragraph 5902(1)(a)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, and E is (i) subject to subparagraph (ii), the surplus entitlement percentage, of the issuing foreign affiliate, in respect of the particular relevant foreign affiliate, that would be determined under subsections 5905(10) to (13) at the balance C. 34 Tax Amendm adjustment time, where the issuing foreign affiliate were the corporation resident in Canada referred to in those subsections and the particular relevant foreign affiliate were the particular foreign affiliate referred to in those subsections, and (ii) where the particular relevant foreign affiliate is the issuing foreign affiliate, 1; and (b) where the amount determined, in respect of the particular relevant foreign affiliate, for the description of D or E in the formula in paragraph (a) is nil, nil. (20) The taxable deficit reduction, in respect of a corporation resident in Canada, of a particular relevant foreign affiliate of the corporation resident in Canada, in respect of disposed shares, is (a) if the particular relevant foreign affiliate has, at the balance adjustment time, an amount of taxable surplus, in respect of the corporation resident in Canada, and the particular foreign affiliate, of the corporation resident in Canada, that issued the disposed shares (in this subsection referred to as the “issuing foreign affiliate”) has, at the balance adjustment time, consolidated taxable surplus (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, that exceeds the amount of the issuing foreign affiliate’s consolidated taxable deficit (as determined under paragraph 5902(1)(d)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, (i) the amount determined by the formula A/B × C/D where A is the portion of the amount of the particular relevant foreign affiliate’s taxable surplus, in respect of the corporation, at the balance adjustment time, that can reasonably be considered to have been included in computing the Impôt et ta 2011-2012-2013 amount of the issuing foreign affiliate’s consolidated taxable surplus (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, B is the amount of the issuing foreign affiliate’s consolidated taxable surplus (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, C is the amount of the issuing foreign affiliate’s consolidated taxable deficit (as determined under paragraph 5902(1)(d)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, and D is (A) subject to clause (B), the surplus entitlement percentage, of the issuing foreign affiliate, in respect of the particular relevant foreign affiliate, that would be determined under subsections 5905(10) to (13) at the balance adjustment time where the issuing foreign affiliate were the corporation resident in Canada referred to in those subsections and the particular relevant foreign affiliate were the particular foreign affiliate referred to in those subsections, and (B) where the particular relevant foreign affiliate is the issuing foreign affiliate, 1, and (ii) where the amount determined, in respect of the particular relevant foreign affiliate, for the description of A, B or D in the formula in subparagraph (i) is nil, nil; and (b) the amount of the particular relevant foreign affiliate’s taxable surplus, in respect of the corporation resident in Canada, at the balance adjustment time, if C. 34 Tax Amendm (i) the particular relevant foreign affiliate has, at the balance adjustment time, an amount of taxable surplus in respect of the corporation resident in Canada, and (ii) the issuing foreign affiliate has, at that time, an amount of consolidated taxable deficit (as determined under paragraph 5902(1)(d)), in respect of the corporation resident in Canada, in respect of the disposition that is equal to or greater than the amount of the issuing foreign affiliate’s consolidated taxable surplus (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares. (21) The taxable surplus reduction, in respect of a corporation resident in Canada, of a particular relevant foreign affiliate, in respect of disposed shares, is (a) the amount determined by the formula A/B × C × D where A is the portion of the amount of the particular relevant foreign affiliate’s taxable surplus, in respect of the corporation resident in Canada, at the balance adjustment time, that can reasonably be considered to have been included in computing the amount of the consolidated taxable surplus (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, of the particular foreign affiliate, of the corporation resident in Canada, that issued the disposed shares (in this subsection referred to as the “issuing foreign affiliate”), B is the amount of the issuing foreign affiliate’s consolidated taxable surplus (as determined under paragraph 5902(1)(c)), in respect of the corporation resident in Canada, in respect of the disposition of the disposed shares, Impôt et ta 2011-2012-2013 C is the portion, of the disposition dividend that is, because of an election made under subsection 93(1) of the Act, in respect of the disposition of the disposed shares, received on the disposed shares by the person that disposed of those shares and that is prescribed by paragraph 5900(1)(b) to have been paid out of the issuing foreign affiliate’s taxable surplus, in respect of the corporation resident in Canada, and D is the specified adjustment factor, in respect of the corporation resident in Canada, in respect of the particular relevant foreign affiliate, of the person that disposed of the disposed shares; (b) if the amount determined, in respect of the particular relevant foreign affiliate, for the description of A or B in the formula in paragraph (a) is nil, nil; and (c) if an amount is determined, in respect of the particular relevant foreign affiliate, under paragraph (20)(b), nil. (22) The underlying foreign tax reduction in respect of the corporation resident in Canada, of a particular relevant foreign affiliate of the corporation resident in Canada, in respect of the disposition of the disposed shares, is the amount determined by the following formula: A × (B + C)/D where A is the underlying foreign tax in respect of the corporation resident in Canada, at the balance adjustment time, of the particular relevant foreign affiliate; B is the taxable deficit reduction, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate of the corporation resident in Canada, in respect of the disposition of the disposed shares; C is the exempt deficit allocation, in respect of the corporation resident in Canada, of the particular relevant foreign affiliate of the corporation resident in Canada, in respect of the disposition of the disposed shares; and C. 34 Tax Amendm D is the taxable surplus in respect of the corporation resident in Canada of the particular relevant foreign affiliate, at the balance adjustment time. (23) The specified adjustment factor, in respect of a corporation resident in Canada, in respect of a particular relevant foreign affiliate of the corporation resident in Canada, of the person that disposed of disposed shares, in respect of the disposition of the disposed shares, is the amount determined by the formula A/B where A is (a) where the corporation resident in Canada disposed of the disposed shares, 100 per cent, and (b) where another foreign affiliate of the corporation resident in Canada disposed of the disposed shares, the surplus entitlement percentage of the corporation resident in Canada in respect of that other foreign affiliate, immediately before the disposition of the disposed shares; and B is the surplus entitlement percentage of the corporation resident in Canada in respect of the particular relevant foreign affiliate, immediately before the disposition of the disposed shares. (d) if there is a designated section 93 election, (i) the Regulations are, in respect of the designated shares, to be read as if they also contained the following section: 5905.1 (1) The amount prescribed for the purpose of paragraph 92(1.4)(a) of the Act, in respect of a relevant share referred to in that paragraph, in respect of a specified section 93 election related to the relevant share, is the lesser of (a) the amount, if any, by which the fair market value of the relevant share, at the election time, exceeds the adjusted cost base, at the time of the disposition, of the relevant share to the holder, and Impôt et ta 2011-2012-2013 (b) the amount determined by the following formula: A/C × (C – B) where A is the amount that would, if the relevant share was the disposed share and the relevant affiliate was the disposed affiliate in respect of the specified section 93 election, be determined under paragraph 5902(1)(f) to be the attributed net surplus in respect of the relevant share in respect of the specified section 93 election, B is the amount that would be determined under subparagraph 5902(1)(e)(vi) to be the consolidated net surplus in respect of the relevant affiliate, if (i) the relevant foreign affiliate was the disposed affiliate referred to in subsection 5902(1), (ii) the relevant share was the disposed share referred to in subsection 5902(1) that was disposed of, immediately following the disposition of the disposed shares to which the specified section 93 election applied, and (iii) before that determination, in respect of the relevant foreign affiliate and each foreign affiliate of the particular corporation resident in Canada in which the relevant foreign affiliate had an equity percentage, the adjustments that are required by section 5905 to be made, in respect of the whole dividend referred to in paragraph 5902(1)(g) in respect of the specified section 93 election were made, and C is the amount that would be determined under subparagraph 5902(1)(e)(vi) to be the consolidated net surplus in respect of the relevant affiliate in respect of the specified section 93 election, if the relevant foreign affiliate was the disposed foreign affiliate referred to in subsection 5902(1) and the relevant share was the disposed share referred to in subsection 5902(1). C. 34 Tax Amendm (2) The amount prescribed for the purpose of paragraph 92(1.4)(b) of the Act, in respect of a relevant share referred to in that paragraph, in respect of a relevant specified section 93 election related to the relevant share, is the lesser of (a) the amount, if any, by which the adjusted cost base, at the time of the disposition, of the relevant share to the holder exceeds the fair market value of the relevant share, at the election time, and (b) the amount determined by the following formula: A/C × (C – B) where A is the amount that would be determined to be the attributed net surplus in respect of the relevant share under paragraph 5902(1)(f) in respect of the specified section 93 election, if (i) the relevant share was the disposed share, and the relevant foreign affiliate was the disposed foreign affiliate, in respect of the specified section 93 election, and (ii) the consolidated net surplus in respect of the relevant foreign affiliate was the amount, if any, determined, in respect of the relevant foreign affiliate, under the description of C, B is the amount, if any, by which the total that would be determined under clause 5902(1)(e)(vi)(B) exceeds the total that would be determined under clause 5902(1)(e)(vi)(A), in respect of the relevant foreign affiliate, if (i) the relevant foreign affiliate was the disposed affiliate referred to in subsection 5902(1), (ii) the relevant share was the disposed share referred to in subsection 5902(1) that was disposed of immediately following the disposition of the disposed shares to which the specified section 93 election applied, and 2011-2012-2013 Impôt et ta (iii) before that determination, in respect of the relevant foreign affiliate and each foreign affiliate of the particular corporation resident in Canada in which the relevant foreign affiliate had an equity percentage, the adjustments that are required by section 5905 to be made, in respect of the whole dividend referred to in paragraph 5902(1)(g) in respect of the specified section 93 election, were made, and C is the amount, if any, by which the total that would be determined under clause 5902(1)(e)(vi)(B) exceeds the total that would be determined under clause 5902(1)(e)(vi)(A), in respect of the relevant affiliate in respect of the specified section 93 election, if the relevant foreign affiliate was the disposed foreign affiliate referred to in subsection 5902(1) and the relevant share was the disposed share referred to in subsection 5902(1). (3) If the amount determined in each of the formulae in paragraphs (1)(b) and (2)(b) in respect of the relevant share referred to in paragraph 92(1.4)(a) of the Act is nil, the amount determined for B in the formula in paragraph (1)(b) in respect of the relevant affiliate is greater than nil and the amount determined for C in the formula in paragraph (2)(b) in respect of the relevant affiliate is greater than nil, the amount prescribed for the purpose of paragraph 92(1.4)(a) of the Act, in respect of the relevant share referred to in that paragraph, in respect of a specified section 93 election related to the relevant share, is the lesser of (a) the amount, if any, by which the fair market value of the relevant share, at the election time, exceeds the adjusted cost base, at the time of the disposition, of the relevant share to the holder, and (b) the amount that would, if the relevant share was the disposed share and the relevant affiliate was the disposed affiliate in respect of the specified section 93 election, be determined under paragraph 5902(1)(f) to be the attributed net surplus in respect of the C. 34 Tax Amendm relevant share if the consolidated net surplus of the relevant foreign affiliate were the amount determined for B in the formula in paragraph (1)(b). (ii) paragraph (b) of the definition “whole dividend” in subsection 5907(1) of the Regulations is, in respect of the designated section 93 election, to be read as follows: (b) where a whole dividend is deemed by paragraph 5902(1)(g) to have been paid at the same time on shares of more than one class of the capital stock of an affiliate, for the purpose only of that paragraph, the whole dividend deemed to have been paid at that time on the shares of a class of the capital stock of the affiliate is deemed to be the total of all amounts each of which is a whole dividend deemed to have been paid at that time on the shares of a class of the capital stock of the affiliate, and (iii) paragraph 5908(8)(c) of the Regulations, as enacted by subsection 47(1), is, in respect of the designated section 93 election, to be read as follows: (c) the prescribed amount for the purposes of subparagraph 93(1.2)(a)(ii) of the Act is the lesser of (i) the taxable capital gain, if any, of the particular affiliate otherwise determined in respect of the disposition, and (ii) the amount that is one-half of the amount referred to in paragraph 5902(6)(b). 52. (1) Subsection (2) applies if (a) a corporation has made an election under section 51; (b) the corporation has made an election under subsection 93(1) or (1.2) of the Income Tax Act in respect of a disposition of a share of the capital stock of a foreign affiliate of the corporation that occurs after December 20, 2002 and on or before February 27, 2004 (other than a disposition required to be made under an agreement in writing made by a vendor on or Impôt et ta 2011-2012-2013 before December 20, 2002), or in respect of a disposition that occurs after February 27, 2004 and that is required to be made under an agreement in writing made by a vendor after December 20, 2002 and before February 28, 2004; and (c) the corporation elects in writing under this paragraph to apply subsection (2) in respect of all of its foreign affiliates and files the election with the Minister of National Revenue on or before the day that is the later of the corporation’s filingdue date for the corporation’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent. (2) If this subsection applies, section 51 does not apply in respect of dispositions referred to in paragraph (1)(b) and the Regulations are, in respect of the dispositions, to be read as if section 5902 of the Regulations also contained the following subsection: (6.1) If an election under subsection 93(1) of the Act is made at any time by a particular corporation resident in Canada in respect of a share of the capital stock of a foreign affiliate (in this subsection referred to as the “particular affiliate”) of the particular corporation that is disposed of to the particular corporation, to another corporation resident in Canada with which the particular corporation does not deal at arm’s length or to another foreign affiliate of the particular corporation, the amount of the particular affiliate’s exempt surplus or exempt deficit, taxable surplus or taxable deficit, underlying foreign tax and net surplus in respect of the particular corporation at that time is to be determined under paragraph (1)(a) as if the amount of any dividend referred to in subparagraph (1)(a)(i) or (ii) were nil. ASSESSMENTS 53. Any assessment of a taxpayer’s interest and penalties payable under Income Tax Act for any taxation year ends before the day on which this tax, the that Act C. 34 Tax Amendm receives royal assent that would, in the absence of this section, be precluded because of subsections 152(4) to (5) of the Income Tax Act is to be made to the extent necessary to take into account any of the following: (a) sections 50 to 52 or any provision of section 46 in respect of which section 50 applies to the taxpayer; or (b) any provision of sections 29 to 38 and 40 to 49 (other than a provision of section 46 that is described under paragraph (a)), if the taxpayer (i) elects in writing in respect of all of its foreign affiliates that this section apply in respect of that provision, and (ii) files that election with the Minister of National Revenue on or before the day that is six months after the day on which this Act receives royal assent. PART 3 AMENDMENTS IN RESPECT OF FOREIGN AFFILIATES: REORGANIZATIONS AND DISTRIBUTIONS AND OTHER TECHNICAL AMENDMENTS R.S., c. 1 (5th Supp.) INCOME TAX ACT 54. (1) Paragraph 13(21.2)(a) of the Income Tax Act is replaced by the following: (a) a person or partnership (in this subsection referred to as the “transferor”) disposes at a particular time (otherwise than in a disposition described in any of paragraphs (c) to (g) of the definition “superficial loss” in section 54) of a depreciable property — other than, for the purposes of computing the exempt surplus or exempt deficit and taxable surplus or taxable deficit of a foreign affiliate of a taxpayer, in respect of the taxpayer, where the transferor is the affiliate or is a partnership of which the affiliate is a member, depreciable property that is, or would be, if the transferor 2011-2012-2013 Impôt et ta were a foreign affiliate of the taxpayer, excluded property (within the meaning assigned by subsection 95(1)) of the transferor — of a particular prescribed class of the transferor, (2) Clause 13(21.2)(e)(iii)(E) of the Act is replaced by the following: (E) if the transferor is a corporation, (I) for the purposes of computing the transferor’s foreign accrual property income, exempt surplus or exempt deficit, and taxable surplus or taxable deficit, in respect of a taxpayer for a taxation year of the transferor where the transferor is a foreign affiliate of the taxpayer, at which the liquidation and dissolution of the transferor begins, unless the liquidation and dissolution is 1. a qualifying liquidation and dissolution (within the meaning assigned by subsection 88(3.1)) of the transferor, or 2. a designated liquidation and dissolution (within the meaning assigned by subsection 95(1)) of the transferor, and (II) for any other purposes, at which the winding-up (other than a windingup to which subsection 88(1) applies) of the transferor begins, and (3) Subsection (1) applies to dispositions that occur after August 19, 2011. (4) Subsection (2) applies to windings-up and liquidations and dissolutions that begin after August 19, 2011. 55. (1) Paragraph 14(12)(a) of the Act is replaced by the following: (a) a corporation, trust or partnership (in this subsection referred to as the “transferor”) disposes at any time in a taxation year of a particular eligible capital property — other than, for the purposes of computing the exempt surplus or exempt deficit and taxable surplus or taxable deficit of a foreign affiliate C. 34 Tax Amendm of a taxpayer, in respect of the taxpayer, where the transferor is the affiliate or is a partnership of which the affiliate is a member, eligible capital property that is, or would be, if the transferor were a foreign affiliate of the taxpayer, excluded property (within the meaning assigned by subsection 95(1)) of the transferor — in respect of a business of the transferor in respect of which it would, but for this subsection, be permitted a deduction under paragraph 24(1)(a) as a consequence of the disposition, and (2) Paragraph 14(12)(g) of the Act is replaced by the following: (g) if the transferor is a corporation, (i) for the purposes of computing the transferor’s foreign accrual property income, exempt surplus or exempt deficit, and taxable surplus or taxable deficit, in respect of a taxpayer for a taxation year of the transferor where the transferor is a foreign affiliate of the taxpayer, at which the liquidation and dissolution of the transferor begins, unless the liquidation and dissolution is (A) a qualifying liquidation and dissolution (within the meaning assigned by subsection 88(3.1)) of the transferor, or (B) a designated liquidation and dissolution (within the meaning assigned by subsection 95(1)) of the transferor, and (ii) for any other purposes, at which the winding-up (other than a winding-up to which subsection 88(1) applies) of the transferor begins. (3) Subsection (1) applies to dispositions that occur after August 19, 2011. (4) Subsection (2) applies to windings-up and liquidations and dissolutions that begin after August 19, 2011. 56. (1) Paragraph 18(13)(a) of the Act is replaced by the following: 2011-2012-2013 Impôt et ta (a) a taxpayer (in this subsection and subsection (15) referred to as the “transferor”) disposes of a particular property (other than, for the purposes of computing the exempt surplus or exempt deficit and taxable surplus or taxable deficit of a foreign affiliate of a taxpayer, in respect of the taxpayer, where the transferor is the affiliate or is a partnership of which the affiliate is a member, property that is, or would be, if the transferor were a foreign affiliate of the taxpayer, excluded property (within the meaning assigned by subsection 95(1)) of the transferor); (2) Subparagraph 18(15)(b)(iv) of the Act is replaced by the following: (iv) if the transferor is a corporation, (A) for the purposes of computing the transferor’s foreign accrual property income, exempt surplus or exempt deficit, and taxable surplus or taxable deficit, in respect of a taxpayer for a taxation year of the transferor where the transferor is a foreign affiliate of the taxpayer, at which the liquidation and dissolution of the transferor begins, unless the liquidation and dissolution is (I) a qualifying liquidation and dissolution (within the meaning assigned by subsection 88(3.1)) of the transferor, or (II) a designated liquidation and dissolution (within the meaning assigned by subsection 95(1)) of the transferor, and (B) for any other purposes, at which the winding-up (other than a winding-up to which subsection 88(1) applies) of the transferor begins, and (3) Subsection (1) applies to dispositions that occur after August 19, 2011. (4) Subsection (2) applies to windings-up and liquidations and dissolutions that begin after August 19, 2011. 57. (1) Subsection 20(13) of the Act is replaced by the following: C. 34 Deductions under subdivision i (13) In computing the income for a taxation year of a taxpayer resident in Canada, there may be deducted such amounts as are provided by subdivision i. Tax Amendm (2) Subsection (1) applies to taxation years that end after 1994. 58. (1) Paragraph 34.2(8)(b) of the Act is replaced by the following: (b) except to the extent that the context otherwise requires, the exempt surplus or exempt deficit, the hybrid surplus or hybrid deficit, and the taxable surplus or taxable deficit (as those terms are defined in subsection 5907(1) of the Income Tax Regulations) of the affiliate in respect of the corporation. (2) Subsection (1) applies to taxation years that end after August 19, 2011. 59. (1) Subsection 39(2) of the Act is replaced by the following: Foreign currency dispositions by an individual (1.1) If, because of any fluctuation after 1971 in the value of one or more currencies other than Canadian currency relative to Canadian currency, an individual (other than a trust) has made one or more particular gains or sustained one or more particular losses in a taxation year from dispositions of currency other than Canadian currency and the particular gains or losses would, in the absence of this subsection, be capital gains or losses described under subsection (1) (a) subsection (1) does not apply to any of the particular gains or losses; (b) the amount determined by the following formula is deemed to be a capital gain of the individual for the year from the disposition of currency other than Canadian currency: A – (B + C) where A is the total of all the particular gains made by the individual in the year, B is the total of all the particular losses sustained by the individual in the year, and Impôt et ta 2011-2012-2013 C is $200; and (c) the amount determined by the following formula is deemed to be a capital loss of the individual for the year from the disposition of currency other than Canadian currency: D – (E + F) where D is the total of all the particular losses sustained by the individual in the year, E is the total of all the particular gains made by the individual in the year, and F is $200. Foreign exchange capital gains and losses (2) If, because of any fluctuation after 1971 in the value of a currency other than Canadian currency relative to Canadian currency, a taxpayer has made a gain or sustained a loss in a taxation year (other than a gain or loss that would, in the absence of this subsection, be a capital gain or capital loss to which subsection (1) or (1.1) applies, or a gain or loss in respect of a transaction or event in respect of shares of the capital stock of the taxpayer) (a) the amount of the gain (to the extent of the amount of that gain that would not, if section 3 were read in the manner described in paragraph (1)(a), be included in computing the taxpayer’s income for the year or any other taxation year), if any, is deemed to be a capital gain of the taxpayer for the year from the disposition of currency other than Canadian currency; and (b) the amount of the loss (to the extent of the amount of that loss that would not, if section 3 were read in the manner described in paragraph (1)(a), be deductible in computing the taxpayer’s income for the year or any other taxation year), if any, is deemed to be a capital loss of the taxpayer for the year from the disposition of currency other than Canadian currency. C. 34 Upstream loans — transitional setoff (2.1) If at any time a corporation resident in Canada or a partnership of which such a corporation is a member (such corporation or partnership referred to in this subsection as the “borrowing party”) has received a loan from, or become indebted to, a creditor that is a foreign affiliate (referred to in this subsection as a “creditor affiliate”) of the borrowing party or that is a partnership (referred to in this subsection as a “creditor partnership”) of which such an affiliate is a member, the loan or indebtedness is at a later time repaid, in whole or in part, and the amount of the borrowing party’s capital gain or capital loss determined, in the absence of this subsection, under subsection (2) in respect of the repayment is equal to the amount of the creditor affiliate’s or creditor partnership’s capital loss or capital gain, as the case may be, determined, in the absence of paragraph 95(2)(g.04), in respect of the repayment, then the borrowing party’s capital gain or capital loss so determined is to be reduced Tax Amendm (a) in the case of a capital gain (i) if the creditor is a creditor affiliate, by an amount, not exceeding that capital gain, that is equal to twice the amount that would — in the absence of paragraph 95(2)(g.04) and on the assumption that the creditor affiliate’s capital loss in respect of the repayment of the loan or indebtedness were a capital gain of the creditor affiliate, the creditor affiliate had no other income, loss, capital gain or capital loss for any taxation year, and no other foreign affiliate of the borrowing party had any income, loss, capital gain or capital loss for any taxation year — be included in computing the borrowing party’s income under subsection 91(1) for its taxation year that includes the last day of the taxation year of the creditor affiliate that includes the later time, or (ii) if the creditor is a creditor partnership, by an amount, not exceeding that capital gain, that is equal to twice the amount that Impôt et ta 2011-2012-2013 is the total of each amount, determined in respect of a partic-ular member of the creditor partnership that is a foreign affiliate of the borrowing party, that would — in the absence of paragraph 95(2)(g.04) and on the assumption that the creditor partnership’s capital loss in respect of the repayment of the loan or indebtedness were a capital gain of the creditor partnership, the particular member had no other income, loss, capital gain or capital loss for any taxation year, and no other foreign affiliate of the borrowing party had any income, loss, capital gain or capital loss for any taxation year — be included in computing the borrowing party’s income under subsection 91(1) for its taxation year that includes the last day of the taxation year of the particular member that includes the last day of the creditor partnership’s fiscal period that includes the later time, and (b) in the case of a capital loss (i) if the creditor is a creditor affiliate, by an amount, not exceeding that capital loss, that is equal to twice the amount, in respect of the creditor affiliate’s capital gain in respect of the repayment of the loan or indebtedness, that would — in the absence of paragraph 95(2)(g.04) and on the assumption that the creditor affiliate had no other income, loss, capital gain or capital loss for any taxation year, and no other foreign affiliate of the borrowing party had any income, loss, capital gain or capital loss for any taxation year — be included in computing the borrowing party’s income under subsection 91(1) for its taxation year that includes the last day of the taxation year of the creditor affiliate that includes the later time, or (ii) if the creditor is a creditor partnership, by an amount, not exceeding that capital loss, that is equal to twice the amount, in respect of the creditor partnership’s capital gain in respect of the repayment of the loan or indebtedness, that is the total of each amount, determined in respect of a particular member of the creditor partnership C. 34 Tax Amendm that is a foreign affiliate of the borrowing party, that would — in the absence of paragraph 95(2)(g.04) and on the assumption that the particular member had no other income, loss, capital gain or capital loss for any taxation year, and no other foreign affiliate of the borrowing party had any income, loss, capital gain or capital loss for any taxation year — be included in computing the borrowing party’s income under subsection 91(1) for its taxation year that includes the last day of the taxation year of the particular member that includes the last day of the creditor partnership’s fiscal period that includes the later time. (2) Subsections 39(1.1) and (2) of the Act, as enacted by subsection (1), apply (a) in determining the capital gain or capital loss of a foreign affiliate of a taxpayer, in respect of taxation years of the foreign affiliate that end after August 19, 2011, except that, if the taxpayer has elected under subsection 70(32), those subsections 39(1.1) and (2) apply in respect of taxation years of all foreign affiliates of the taxpayer that end after June 2011; and (b) in any other case, in respect of gains made and losses sustained in taxation years that begin after August 19, 2011. 2011-2012-2013 Impôt et ta (3) Subsection 39(2.1) of the Act, as enacted by subsection (1), applies in respect of the portions of loans received and indebtedness incurred on or before August 19, 2011 that remain outstanding on that date and that are repaid, in whole or in part, on or before August 19, 2016. 60. (1) Paragraph 40(2)(e.1) of the Act is replaced by the following: (e.1) a particular taxpayer’s loss, if any, from the disposition at any time to a particular person or partnership of an obligation — other than, for the purposes of computing the exempt surplus or exempt deficit and taxable surplus or taxable deficit of the particular taxpayer in respect of another taxpayer, where the particular taxpayer or, if the particular taxpayer is a partnership, a member of the particular taxpayer is a foreign affiliate of the other taxpayer, an obligation that is, or would be, if the particular taxpayer were a foreign affiliate of the other taxpayer, excluded property (within the meaning assigned by subsection 95(1)) of the particular taxpayer — that was, immediately after that time, payable by another person or partnership to the particular person or partnership is nil if the particular taxpayer, the particular person or partnership and the other person or partnership are related to each other at that time or would be related to each other at that time if paragraph 80(2)(j) applied for the purpose of this paragraph; (2) The portion of paragraph 40(2)(e.2) of the Act before the formula is replaced by the following: (e.2) subject to paragraph (e.3), a taxpayer’s loss on the settlement or extinguishment of a particular commercial obligation (in this paragraph having the meaning assigned by subsection 80(1)) issued by a person or partnership and payable to the taxpayer is C. 34 Tax Amendm deemed to be the amount determined by the following formula if any part of the consideration given by the person or partnership for the settlement or extinguishment of the particular obligation consists of one or more other commercial obligations issued by the person or partnership to the taxpayer: (3) Subsection 40(2) of the Act is amended by adding the following after paragraph (e.2): (e.3) paragraph (e.2) does not apply, for the purposes of computing the exempt surplus or exempt deficit and taxable surplus or taxable deficit of the taxpayer in respect of another taxpayer, where the taxpayer or, if the taxpayer is a partnership, a member of the taxpayer is a foreign affiliate of the other taxpayer, to the particular commercial obligation if the particular commercial obligation is, or would be, if the taxpayer were a foreign affiliate of the other taxpayer, excluded property (within the meaning assigned by subsection 95(1)) of the taxpayer; (4) The portion of paragraph 40(2)(g) of the Act before subparagraph (i) is replaced by the following: (g) a taxpayer’s loss, if any, from the disposition of a property (other than, for the purposes of computing the exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, and taxable surplus or taxable deficit of the taxpayer in respect of another taxpayer, where the taxpayer or, if the taxpayer is a partnership, a member of the taxpayer is a foreign affiliate of the other taxpayer, a property that is, or would be, if the taxpayer were a foreign affiliate of the other taxpayer, excluded property (within the meaning assigned by subsection 95(1)) of the taxpayer), to the extent that it is (5) Paragraphs 40(3)(c) to (e) of the Act are replaced by the following: 2011-2012-2013 Impôt et ta (c) subject to paragraph 93(1)(b), the amount of the excess is deemed to be a gain of the taxpayer for the year from a disposition at that time of the property, (d) for the purposes of section 93, the property is deemed to have been disposed of by the taxpayer at that time, and (e) for the purposes of section 110.6, the property is deemed to have been disposed of by the taxpayer in the year. (6) Paragraph 40(3.3)(a) of the Act is replaced by the following: (a) a corporation, trust or partnership (in this subsection and subsection (3.4) referred to as the “transferor”) disposes of a particular capital property — other than depreciable property of a prescribed class and other than, for the purposes of computing the exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, and taxable surplus or taxable deficit of a foreign affiliate of a taxpayer, in respect of the taxpayer, where the transferor is the affiliate or is a partnership of which the affiliate is a member, property that is, or would be, if the transferor were a foreign affiliate of the taxpayer, excluded property (within the meaning assigned by subsection 95(1)) of the transferor — otherwise than in a disposition described in any of paragraphs (c) to (g) of the definition “superficial loss” in section 54; (7) Subparagraph 40(3.4)(b)(v) of the Act is replaced by the following: (v) if the transferor is a corporation, (A) for the purposes of computing the transferor’s foreign accrual property income, exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, and taxable surplus or taxable deficit, in respect of a taxpayer for a taxation year of the transferor where the transferor is a foreign affiliate of the taxpayer, at which the liquidation and dissolution of the transferor begins, unless the liquidation and dissolution is C. 34 Tax Amendm (I) a qualifying liquidation and dissolution (within the meaning assigned by subsection 88(3.1)) of the transferor, or (II) a designated liquidation and dissolution (within the meaning assigned by subsection 95(1)) of the transferor, and (B) for any other purposes, at which the winding-up (other than a winding-up to which subsection 88(1) applies) of the transferor begins, (8) Paragraph 40(3.5)(c) of the Act is replaced by the following: (c) if subsections (3.3) and (3.4) apply to the disposition by a transferor of a share of the capital stock of a particular corporation and after the disposition (i) the particular corporation is merged or combined with one or more other corporations, otherwise than in a transaction in respect of which paragraph (b) applies to the share, then the corporation formed on the merger or combination is deemed to own the share while the corporation so formed is affiliated with the transferor, (ii) the particular corporation is wound up in a winding-up to which subsection 88(1) applies, then the parent (within the meaning assigned by subsection 88(1)) is deemed to own the share while the parent is affiliated with the transferor, or (iii) the particular corporation is liquidated and dissolved, the liquidation and dissolution is a qualifying liquidation and dissolution (within the meaning assigned by subsection 88(3.1)) of the corporation or a designated liquidation and dissolution (within the meaning assigned by subsection 95(1)) of the corporation, and the transferor is a foreign affiliate of a taxpayer, then for the purposes of computing the transferor’s foreign accrual property income, exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, and taxable surplus or taxable deficit, in respect of the taxpayer for a taxation year 2011-2012-2013 Impôt et ta of the transferor, the taxpayer referred to in subsection 88(3.1) or the particular shareholder referred to in the definition “designated liquidation and dissolution” in subsection 95(1), as the case may be, is deemed to own the share while the taxpayer or particular shareholder is affiliated with the transferor; and (9) The portion of subsection 40(3.6) of the Act before paragraph (a) is replaced by the following: Loss on shares (3.6) If at any time a taxpayer disposes, to a corporation that is affiliated with the taxpayer immediately after the disposition, of a share of a class of the capital stock of the corporation (other than a share that is a distress preferred share (within the meaning assigned by subsection 80(1)) and other than, for the purposes of computing the exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, and taxable surplus or taxable deficit of the taxpayer in respect of another taxpayer, where the taxpayer or, if the taxpayer is a partnership, a member of the taxpayer is a foreign affiliate of the other taxpayer, a property that is, or would be, if the taxpayer were a foreign affiliate of the other taxpayer, excluded property (within the meaning assigned by subsection 95(1)) of the taxpayer), (10) Subsections (1), (4), (6) and (9) apply in respect of dispositions that occur after August 19, 2011. (11) Subsections (2) and (3) apply in respect of settlements and extinguishments that occur after August 19, 2011. (12) Subsection (5) is deemed to have come into force on August 20, 2011. (13) Subsection (7) applies in respect of windings-up and liquidations and dissolutions that begin after August 19, 2011. (14) Subsection (8) applies in respect of mergers or combinations that occur, and windings-up and liquidations and dissolutions that begin, after August 19, 2011. C. 34 Tax Amendm 61. (1) Paragraph 53(2)(b) of the Act is replaced by the following: (b) where the property is a share of the capital stock of a non-resident corporation, (i) if the corporation is a foreign affiliate of the taxpayer, (A) any amount required under paragraph 80.1(4)(d) or section 92 to be deducted in computing the adjusted cost base to the taxpayer of the share, and (B) any amount received by the taxpayer before that time, on a reduction of the paid-up capital of the corporation in respect of the share, that is so received (I) after 1971 and on or before August 19, 2011, or (II) after August 19, 2011, where the reduction is a qualifying return of capital (within the meaning assigned by subsection 90(3)) in respect of the share, or (ii) in any other case, any amount received by the taxpayer after 1971 and before that time on a reduction of the paid-up capital of the corporation in respect of the share; (2) Subsection (1) is deemed to have come into force on August 20, 2011. 62. (1) Paragraph 55(5)(d) of the Act is replaced by the following: (d) the income earned or realized by a corporation (referred to in this paragraph as the “affiliate”) for a period ending at a time when the affiliate was a foreign affiliate of another corporation is deemed to be the lesser of (i) the amount that would, if the Income Tax Regulations were read without reference to their subsection 5905(5.6), be the tax-free surplus balance (within the meaning of their subsection 5905(5.5)) of the affiliate in respect of the other corporation at that time, and Impôt et ta 2011-2012-2013 (ii) the fair market value at that time of all the issued and outstanding shares of the capital stock of the affiliate; (2) Subsection (1) applies in respect of a dividend received after August 19, 2011 by a corporation resident in Canada, except where the dividend is received as part of a series of transactions or events that includes a disposition of the shares in respect of which the dividend is received that (a) is made to a person or partnership that, at the time of the disposition, deals at arm’s length with the corporation; and (b) occurs under an agreement in writing entered into before August 19, 2011. 63. (1) Subsection 85.1(4) of the Act is replaced by the following: Exception (4) Subsection (3) does not apply in respect of a disposition at any time by a taxpayer of a share of the capital stock of a particular foreign affiliate of the taxpayer to another foreign affiliate of the taxpayer if (a) both (i) all or substantially all of the property of the particular affiliate was, immediately before that time, excluded property (within the meaning assigned by subsection 95(1)) of the particular affiliate, and (ii) the disposition is part of a transaction or event or a series of transactions or events for the purpose of disposing of the share to a person or partnership that, immediately after the transaction, event or series, was a person or partnership (other than a foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest (within the meaning assigned by paragraph 95(2)(m)) at the time of the transaction or event or throughout the series, as the case may be) with whom the taxpayer was dealing at arm’s length; or C. 34 Tax Amendm (b) the adjusted cost base to the taxpayer of the share at that time is greater than the amount that would, in the absence of subsection (3), be the taxpayer’s proceeds of disposition of the share in respect of the disposition. (2) Subsection (1) applies in respect of dispositions that occur after August 19, 2011. 64. (1) Subparagraph 87(2)(u)(ii) of the Act is replaced by the following: (ii) for the purposes of subsections 93(2.01), (2.11), (2.21) and (2.31), any exempt dividend received by the predecessor corporation on any such share is deemed to be an exempt dividend received by the new corporation on the share; (2) Section 87 of the Act is amended by adding the following after subsection (8.1): Absorptive mergers (8.2) For the purposes of the definition “foreign merger” in subsection (8.1), if there is a merger or combination, otherwise than as a result of the distribution of property to one corporation on the winding-up of another corporation, of two or more non-resident corporations (each of which is referred to in this subsection as a “predecessor foreign corporation”), as a result of which one or more predecessor foreign corporations ceases to exist and, immediately after the merger or combination, another predecessor foreign corporation (referred to in this subsection as the “survivor corporation”) owns properties (except amounts receivable from, or shares of the capital stock of, any predecessor foreign corporation) representing all or substantially all of the fair market value of all such properties owned by each predecessor foreign corporation immediately before the merger or combination, then (a) the merger or combination is deemed to be a merger or combination of the predecessor foreign corporations to form one nonresident corporation; 2011-2012-2013 Impôt et ta (b) the survivor corporation is deemed to be the non-resident corporation so formed; (c) all of the properties of the survivor corporation immediately before the merger or combination that are properties of the survivor corporation immediately after the merger or combination are deemed to become properties of the survivor corporation as a consequence of the merger or combination; (d) all of the liabilities of the survivor corporation immediately before the merger or combination that are liabilities of the survivor corporation immediately after the merger or combination are deemed to become liabilities of the survivor corporation as a consequence of the merger or combination; (e) all of the shares of the capital stock of the survivor corporation that were outstanding immediately before the merger or combination that are shares of the capital stock of the survivor corporation immediately after the merger or combination are deemed to become shares of the capital stock of the survivor corporation as a consequence of the merger or combination; and (f) all of the shares of the capital stock of each predecessor foreign corporation (other than the survivor corporation) that were outstanding immediately before the merger or combination and that cease to exist as a consequence of the merger or combination are deemed to be exchanged by the shareholders of each such predecessor corporation for shares of the survivor corporation as a consequence of the merger or combination. (3) Subsection (1) applies if subsection 93(2.01) of the Act, as enacted by subsection 68(4), applies, except that, if that subsection 93(2.01) applies but subsection 93(2.11) of the Act, as enacted by subsection 68(4), does not apply, subparagraph 87(2)(u)(ii) of the Act, as enacted by subsection (1), is to be read as follows: (ii) for the purposes of subsection 93(2.01), any exempt dividend received by the predecessor corporation on any such C. 34 Tax Amendm share is deemed to be an exempt dividend received by the new corporation on the share; (4) Subsection (2) applies in respect of mergers or combinations in respect of a taxpayer that occur after 1994. However, subsection (2) does not apply in respect of all mergers or combinations in respect of the taxpayer that occur on or before August 19, 2011 if the taxpayer elects in writing under this subsection and files the election with the Minister of National Revenue on or before the day that is the later of the taxpayer’s filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent. 65. (1) Subsection 88(3) of the Act is replaced by the following: Liquidation and dissolution of foreign affiliate (3) Notwithstanding subsection 69(5), if at any time a taxpayer receives a property (referred to in this subsection as the “distributed property”) from a foreign affiliate (referred to in this subsection as the “disposing affiliate”) of the taxpayer on a liquidation and dissolution of the disposing affiliate and the distributed property is received in respect of shares of the capital stock of the disposing affiliate that are disposed of on the liquidation and dissolution, (a) subject to subsections (3.3) and (3.5), the distributed property is deemed to have been disposed of at that time by the disposing affiliate to the taxpayer for proceeds of disposition equal to the relevant cost base (within the meaning assigned by subsection 95(4)) to the disposing affiliate of the distributed property in respect of the taxpayer, immediately before that time, if (i) the liquidation and dissolution is a qualifying liquidation and dissolution of the disposing affiliate, or (ii) the distributed property is a share of the capital stock of another foreign affiliate of the taxpayer that was, immediately Impôt et ta 2011-2012-2013 before that time, excluded property (within the meaning assigned by subsection 95(1)) of the disposing affiliate; (b) if paragraph (a) does not apply to the distributed property, the distributed property is deemed to have been disposed of at that time by the disposing affiliate to the taxpayer for proceeds of disposition equal to the distributed property’s fair market value at that time; (c) the distributed property is deemed to have been acquired, at that time, by the taxpayer at a cost equal to the amount determined under paragraph (a) or (b) to be the disposing affiliate’s proceeds of disposition of the distributed property; (d) each share (referred to in paragraph (e) and subsections (3.3) and (3.4) as a “disposed share”) of a class of the capital stock of the disposing affiliate that is disposed of by the taxpayer on the liquidation and dissolution is deemed to be disposed of for proceeds of disposition equal to the amount determined by the formula A/B where A is the total of all amounts each of which is the net distribution amount in respect of a distribution of distributed property made, at any time, in respect of the class, and B is the total number of issued and outstanding shares of the class that are owned by the taxpayer during the liquidation and dissolution; and (e) if the liquidation and dissolution is a qualifying liquidation and dissolution of the disposing affiliate, any loss of the taxpayer in respect of the disposition of a disposed share is deemed to be nil. Qualifying liquidation and dissolution (3.1) For the purposes of subsections (3), (3.3) and (3.5), a “qualifying liquidation and dissolution” of a foreign affiliate (referred to in this subsection as the “disposing affiliate”) of a taxpayer means a liquidation and dissolution of C. 34 Tax Amendm the disposing affiliate in respect of which the taxpayer elects in accordance with prescribed rules and (a) the taxpayer owns not less than 90% of the issued and outstanding shares of each class of the capital stock of the disposing affiliate throughout the liquidation and dissolution; or (b) both (i) the percentage determined by the following formula is greater than or equal to 90%: A/B where A is the amount, if any, by which (A) the total of all amounts each of which is the fair market value, at the time at which it is distributed, of a property that is distributed by the disposing affiliate to the taxpayer in the course of the liquidation and dissolution in respect of shares of the capital stock of the disposing affiliate exceeds (B) the total of all amounts each of which is an amount owing (other than an unpaid dividend) by, or an obligation of, the disposing affiliate that was assumed or cancelled by the taxpayer in consideration for a property referred to in clause (A), and B is the amount, if any, by which (A) the total of all amounts each of which is the fair market value, at the time at which it is distributed, of a property that is distributed by the disposing affiliate to a shareholder of the disposing affiliate in the course of the liquidation and dissolution in respect of shares of the capital stock of the disposing affiliate exceeds Impôt et ta 2011-2012-2013 (B) the total of all amounts each of which is an amount owing (other than an unpaid dividend) by, or an obligation of, the disposing affiliate that was assumed or cancelled by a shareholder of the disposing affiliate in consideration for a property referred to in clause (A), and (ii) at the time of each distribution of property by the disposing affiliate in the course of the liquidation and dissolution in respect of shares of the capital stock of the disposing affiliate, the taxpayer holds shares of that capital stock that would, if an annual general meeting of the shareholders of the disposing affiliate were held at that time, entitle it to 90% or more of the votes that could be cast under all circumstances at the meeting. Net distribution amount (3.2) For the purposes of the description of A in paragraph (3)(d), “net distribution amount” in respect of a distribution of distributed property means the amount determined by the formula A–B where A is the cost to the taxpayer of the distributed property as determined under paragraph (3)(c), and B is the total of all amounts each of which is an amount owing (other than an unpaid dividend) by, or an obligation of, the disposing affiliate that was assumed or cancelled by the taxpayer in consideration for the distribution of the distributed property. Suppression election (3.3) For the purposes of paragraph (3)(a), if the liquidation and dissolution is a qualifying liquidation and dissolution of the disposing affiliate and the taxpayer would, in the absence of this subsection and, for greater certainty, after taking into account any election under subsection 93(1), realize a capital gain (the amount of which is referred to in subsection (3.4) as the “capital gain amount”) from the disposition of a disposed share, the taxpayer may elect, in accordance with prescribed rules, that distributed property that was, immediately before the C. 34 Tax Amendm disposition, capital property of the disposing affiliate be deemed to have been disposed of by the disposing affiliate to the taxpayer for proceeds of disposition equal to the amount claimed (referred to in subsection (3.4) as the “claimed amount”) by the taxpayer in the election. Conditions for subsection (3.3) election (3.4) An election under subsection (3.3) in respect of distributed property disposed of in the course of the liquidation and dissolution is not valid unless (a) the claimed amount in respect of each distributed property does not exceed the amount that would, in the absence of subsection (3.3), be determined under paragraph (3)(a) in respect of the distributed property; and (b) the amount determined by the following formula does not exceed the total of all amounts each of which is the capital gain amount in respect of a disposed share: A–B where A is the total of all amounts that would, in the absence of subsection (3.3), be determined under paragraph (3)(a) to be the proceeds of disposition of a distributed property in respect of which an election under subsection (3.3) is made by the taxpayer, and B is the total of all amounts each of which is the claimed amount in respect of a distributed property referred to in the description of A. Taxable Canadian property (3.5) For the purposes of paragraph (3)(a), the distributed property is deemed to have been disposed of by the disposing affiliate to the taxpayer for proceeds of disposition equal to the adjusted cost base of the distributed property to the disposing affiliate immediately before the time of its disposition, if (a) the liquidation and dissolution is a qualifying liquidation and dissolution of the disposing affiliate; 2011-2012-2013 Impôt et ta (b) the distributed property is, at the time of its disposition, taxable Canadian property (other than treaty-protected property) of the disposing affiliate that is a share of the capital stock of a corporation resident in Canada; and (c) the taxpayer and the disposing affiliate have jointly elected in accordance with prescribed rules. (2) Subsection (1) applies in respect of liquidations and dissolutions of foreign affiliates of a taxpayer that begin after February 27, 2004. However, if the taxpayer elects in writing under this subsection in respect of all of its foreign affiliates and files the election with the Minister of National Revenue on or before the day that is the later of the taxpayer’s filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, (a) subsection 88(3) of the Act, as enacted by subsection (1), also applies to property received by the taxpayer after February 27, 2004 and before August 19, 2011 on a redemption, acquisition or cancellation of shares of the capital stock of, on a payment of a dividend by, or on a reduction of the paid-up capital of, a foreign affiliate of the taxpayer; and (b) in respect of property described in paragraph (a) and property received by the taxpayer on a liquidation and dissolution of a foreign affiliate of the taxpayer that began after February 27, 2004 and before August 19, 2011, (i) subsection 88(3) of the Act, as enacted by subsection (1), is to be read as follows: (3) Notwithstanding subsection 69(5), if at any time a taxpayer receives a property (referred to in this subsection as the “distributed property”) from a foreign affiliate (referred to in this C. 34 Tax Amendm subsection as the “disposing affiliate”) of the taxpayer, on a liquidation and dissolution of the disposing affiliate, on a redemption, acquisition or cancellation of shares of the capital stock of the disposing affiliate, on a payment of a dividend by the disposing affiliate, or on a reduction of the paid-up capital of the disposing affiliate, (a) subject to subsections (3.3) and (3.5), the distributed property is deemed to have been disposed of at that time by the disposing affiliate to the taxpayer for proceeds of disposition equal to the relevant cost base (within the meaning assigned by subsection 95(4)) to the disposing affiliate of the distributed property in respect of the taxpayer, immediately before that time, if the distributed property (i) was received on a liquidation and dissolution of the disposing affiliate that is a qualifying liquidation and dissolution of the disposing affiliate, or (ii) was a share of the capital stock of another foreign affiliate of the taxpayer that was, immediately before that time, excluded property (within the meaning assigned by subsection 95(1)) of the disposing affiliate; (b) if paragraph (a) does not apply to the distributed property, the distributed property is deemed to have been disposed of at that time by the disposing affiliate to the taxpayer for proceeds of disposition equal to the distributed property’s fair market value at that time; (c) the distributed property is deemed to have been acquired, at that time, by the taxpayer at a cost equal to the amount determined under paragraph (a) or (b) to be the disposing affiliate’s proceeds of disposition of the distributed property; (d) if the taxpayer disposed of shares of the capital stock of the disposing affiliate on a liquidation and dissolution of the disposing affiliate (each such share being referred to in paragraph (f) and subsections (3.3) and (3.4) as a “disposed share”) or on a redemption, Impôt et ta 2011-2012-2013 acquisition or cancellation of shares of the capital stock of the disposing affiliate, the taxpayer’s proceeds of disposition of the shares are deemed to be the amount determined by the formula A–B where A is the total of all amounts each of which is the cost to the taxpayer of a distributed property, as determined under paragraph (c), and B is the total of all amounts each of which is an amount owing (other than an unpaid dividend) by, or an obligation of, the disposing affiliate that was assumed or cancelled by the taxpayer because of the liquidation and dissolution or the redemption, acquisition or cancellation; (e) if the taxpayer received the distributed property as a dividend or a reduction of paidup capital, the amount of the dividend paid by the disposing affiliate or the amount of the reduction of the paid-up capital of the disposing affiliate, as the case may be, is deemed to be the amount determined by the formula C–D where C is the total of all amounts each of which is the cost to the taxpayer of a distributed property, as determined under paragraph (c), and D is the total of all amounts each of which is an amount owing (other than an unpaid dividend) by, or an obligation of, the disposing affiliate that was assumed or cancelled by the taxpayer because of the payment of the dividend or the reduction of paid-up capital; and (f) if the distributed property was received on a liquidation and dissolution of the disposing affiliate that is a qualifying liquidation and dissolution of the disposing affiliate, any loss of the taxpayer in respect of the disposition of a disposed share is deemed to be nil. C. 34 Tax Amendm (ii) section 88 of the Act is to be read without reference to its subsection (3.2), as enacted by subsection (1). 66. (1) Section 90 of the Act is replaced by the following: Dividend from non-resident corporation 90. (1) In computing the income for a taxation year of a taxpayer resident in Canada, there is to be included any amount received by the taxpayer at any time in the year as, on account or in lieu of payment of, or in satisfaction of, a dividend on a share owned by the taxpayer of the capital stock of a nonresident corporation. Dividend from foreign affiliate (2) For the purposes of this Act, an amount is deemed to be a dividend paid or received, as the case may be, at any time on a share of a class of the capital stock of a non-resident corporation that is a foreign affiliate of a taxpayer if the amount is the share’s portion of a pro rata distribution (other than a distribution made in the course of a liquidation and dissolution of the corporation, on a redemption, acquisition or cancellation of the share by the corporation, or on a qualifying return of capital in respect of the share) made at that time by the corporation in respect of all the shares of that class. Qualifying return of capital (3) For the purposes of subsection (2), a distribution made at any time by a foreign affiliate of a taxpayer in respect of a share of the capital stock of the affiliate that is a reduction of the paid-up capital of the affiliate in respect of the share and that would, in the absence of this subsection, be deemed under subsection (2) to be a dividend paid or received, at that time, on the share is a qualifying return of capital, at that time, in respect of the share if an election is made under this subsection, in respect of the distribution and in accordance with prescribed rules, (a) by the taxpayer, where there is no person or partnership that meets the conditions in subparagraphs (b)(i) and (ii); or (b) jointly by the taxpayer and each person or partnership that is, at that time, (i) a connected person or partnership in respect of the taxpayer, and Impôt et ta 2011-2012-2013 (ii) a person or partnership of which the affiliate would, at that time, be a foreign affiliate if paragraph (b) of the definition “equity percentage” in subsection 95(4) were read as if the reference in that paragraph to “any corporation” were a reference to “any corporation other than a corporation resident in Canada”. Connected person or partnership (4) For the purposes of subsection (3), a “connected person or partnership” in respect of a taxpayer, at any time, is (a) a person that is, at that time, related to the taxpayer, and (b) a partnership a member of which is, at that time, (i) the taxpayer, or (ii) a person that is related to the taxpayer. Exclusion (5) No amount paid or received at any time is, for the purposes of this Act, a dividend paid or received on a share of the capital stock of a non-resident corporation that is a foreign affiliate of a taxpayer unless it is so deemed under this Part. Loan from foreign affiliate (6) Except where subsection 15(2) applies, if a person or partnership receives at any time a loan from, or becomes at that time indebted to, a creditor that is at that time a foreign affiliate (referred to in subsections (9), (11) and (15) as the “creditor affiliate”) of a taxpayer resident in Canada or that is at that time a partnership (referred to in subsections (9), (11) and (15) as the “creditor partnership”) of which such an affiliate is a member and the person or partnership is at that time a specified debtor in respect of the taxpayer, then the specified amount in respect of the loan or indebtedness is to be included in computing the income of the taxpayer for the taxpayer’s taxation year that includes that time. C. 34 Back-to-back loans (7) For the purposes of this subsection and subsections (6) and (8) to (15), if at any time a person or partnership (referred to in this subsection as the “intermediate lender”) makes a loan to another person or partnership (in this subsection referred to as the “intended borrower”) because the intermediate lender received a loan from another person or partnership (in this subsection referred to as the “initial lender”) Tax Amendm (a) the loan made by the intermediate lender to the intended borrower is deemed, at that time, to have been made by the initial lender to the intended borrower (to the extent of the lesser of the amount of the loan made by the initial lender to the intermediate lender and the amount of the loan made by the intermediate lender to the intended borrower) under the same terms and conditions and at the same time as it was made by the intermediate lender; and (b) the loan made by the initial lender to the intermediate lender and the loan made by the intermediate lender to the intended borrower are deemed not to have been made to the extent of the amount of the loan deemed to have been made under paragraph (a). Exceptions to subsection (6) (8) Subsection (6) does not apply to (a) a loan or indebtedness that is repaid, other than as part of a series of loans or other transactions and repayments, within two years of the day the loan was made or the indebtedness arose; (b) indebtedness that arose in the ordinary course of the business of the creditor or a loan made in the ordinary course of the creditor’s ordinary business of lending money if, at the time the indebtedness arose or the loan was made, bona fide arrangements were made for repayment of the indebtedness or loan within a reasonable time; and 2011-2012-2013 Impôt et ta (c) a loan that was made, or indebtedness that arose, in the ordinary course of carrying on a life insurance business outside Canada if (i) the loan or indebtedness is owed by the taxpayer or by a subsidiary wholly-owned corporation of the taxpayer, (ii) the taxpayer, or the subsidiary whollyowned corporation, as the case may be, is a life insurance corporation resident in Canada, (iii) the loan or indebtedness directly relates to a business of the taxpayer, or of the subsidiary wholly-owned corporation, that is carried on outside Canada, and (iv) the interest on the loan or indebtedness is, or would be if it were otherwise income from property, included in the active business income of the creditor, or if the creditor is a partnership, a member of the partnership, under clause 95(2)(a)(ii)(A). Corporations: deduction for amounts included under subsection (6) or (12) (9) There may be deducted in computing the income for a taxation year of a corporation resident in Canada a particular amount, in respect of a specified amount included under subsection (6), or an amount included under subsection (12), in computing the corporation’s income for the taxation year in respect of a particular loan or indebtedness, if (a) the corporation demonstrates that the particular amount is the total of all amounts (not to exceed the amount so included) each of which would — if the specified amount in respect of the particular loan or indebtedness were, at the time (referred to in subparagraph (i) and subsection (11) as the “lending time”) the particular loan was made or the particular indebtedness was incurred, instead paid by the creditor affiliate, or the creditor partnership, as the case may be, to the corporation directly as part of one dividend, or indirectly as part of one or more dividends and, if applicable, partnership distributions — reasonably be considered to have been deductible, in respect of the payment, for the C. 34 Tax Amendm corporation’s taxation year in which the specified amount was included in its income under subsection (6), in computing (i) the taxable income of the corporation under any of (A) paragraph 113(1)(a), in respect of the exempt surplus — at the lending time, in respect of the corporation — of a foreign affiliate of the corporation, (B) paragraph 113(1)(a.1), in respect of the hybrid surplus — at the lending time, in respect of the corporation — of a foreign affiliate of the corporation, if the amount of that hybrid surplus is less than or equal to the amount determined by the formula [A × (B – 0.5)] + (C × 0.5) where A is the affiliate’s hybrid underlying tax in respect of the corporation at the lending time, B is the corporation’s relevant tax factor (within the meaning assigned by subsection 95(1)) for the corporation’s taxation year that includes the lending time, and C is the affiliate’s hybrid surplus in respect of the corporation at the lending time, (C) paragraph 113(1)(b), in respect of the taxable surplus — at the lending time, in respect of the corporation — of a foreign affiliate of the corporation, and (D) paragraph 113(1)(d), in respect of the pre-acquisition surplus — at the lending time, in respect of the corporation — of a foreign affiliate of the corporation to the extent of the adjusted cost base to the corporation, at the lending time, of the shares of the capital stock of the affiliate, and except if the specified debtor is (I) a non-resident person with which the corporation does not deal at arm’s length, or 2011-2012-2013 Impôt et ta (II) a partnership any member of which is a person described in subclause (I), or (ii) the income of the corporation under subsection 91(5), in respect of the taxable surplus of a foreign affiliate of the corporation, if the specified debtor is a person or partnership described in subclause (i)(D)(I) or (II); (b) that exempt surplus, hybrid surplus, taxable surplus, or adjusted cost base is not relevant in applying this subsection in respect of any other loan made or indebtedness incurred, or in respect of any deduction claimed under subsection 91(5) or 113(1) in respect of a dividend paid, during the period in which the particular loan or indebtedness is outstanding; and (c) that adjusted cost base is not relevant in determining the taxability of any other distribution made during the period in which the particular loan or indebtedness is outstanding. Corporate partners: application of subsection (9) (10) In applying subsection (9) to a corporation resident in Canada that is a member of a partnership at the end of a fiscal period of the partnership, (a) each amount that may reasonably be considered to be the corporation’s share (determined in a manner consistent with the determination of the corporation’s share of the income of the partnership under subsection 96(1)) of each specified amount that is required to be included in computing the income of the partnership for that fiscal period under subsection (6), in respect of a particular loan or indebtedness, is deemed to be a specified amount in respect of the particular loan or indebtedness that was included in the corporation’s income, for its taxation year that includes the last day of that fiscal period, under subsection (6); C. 34 Tax Amendm (b) subparagraph (9)(a)(i) is to be read without reference to its clause (D); (c) subparagraph (9)(a)(ii) is to be read as follows: (ii) the income of the partnership, referred to in subsection (10), under subsection 91(5), in respect of the taxable surplus of a foreign affiliate of the partnership, to the extent of the amount that may reasonably be considered to be the corporation’s share of that deduction (determined in a manner consistent with the determination of the corporation’s share of the income of the partnership under subsection 96(1)); (d) paragraph (9)(b) is to be read as follows: (b) that exempt surplus, hybrid surplus, or taxable surplus is not relevant in applying this subsection in respect of any other loan made or indebtedness incurred, or in respect of any deduction claimed under subsection 91(5) or 113(1) in respect of a dividend paid, during the period in which the particular loan or indebtedness is outstanding; and (e) subsection (9) is to be read without reference to its paragraph (c). Downstream surplus (11) For the purposes of subparagraph (9)(a)(i), the amounts of exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, hybrid underlying tax, taxable surplus or taxable deficit, and underlying foreign tax of the creditor affiliate, or of each foreign affiliate of the corporation that is a member of the creditor partnership, as the case may be, in respect of the corporation, at the lending time are deemed to be the amounts that would be determined, at the lending time, under subparagraph 5902(1)(a)(i) of the Income Tax Regulations if that subparagraph were applicable at the lending time and the references in that subparagraph to “the dividend time” were references to the lending time. Impôt et ta 2011-2012-2013 Add-back for subsection (9) deduction (12) There is to be included in computing the income of a corporation resident in Canada for a particular taxation year any amount deducted by the corporation under subsection (9) in computing the corporation’s income for the taxation year that immediately precedes the particular year. No double deduction (13) A corporation may not claim a deduction for a taxation year under subsection (9) in respect of the same portion of the specified amount in respect of a loan or indebtedness for which a deduction is claimed for that year or a preceding year by the corporation, or by a partnership of which the corporation is a member, under subsection (14). Repayment of loan (14) There may be deducted in computing the income of a taxpayer for a particular taxation year the amount determined by the formula A × B/C where A is the specified amount, in respect of a loan or indebtedness, that is included under subsection (6) in computing the taxpayer’s income for a preceding taxation year, B is the portion of the loan or indebtedness that was repaid in the particular year, to the extent it is established, by subsequent events or otherwise, that the repayment was not part of a series of loans or other transactions and repayments, and C is the amount, in respect of the loan or indebtedness, that is referred to in the description of A in the definition “specified amount” in subsection (15). Definitions (15) The following definitions apply in this section. 280 “specified amount” « montant déterminé » C. 34 Tax Amendm “specified amount”, in respect of a loan or indebtedness that is required by subsection (6) to be included in computing the income of a taxpayer for a taxation year, means the amount determined by the formula A × (B – C) where A is the amount of the loan or indebtedness, and B is, in the case of (a) a creditor affiliate of the taxpayer, the percentage that is or would be, if the taxpayer referred to in subsection (6) were a corporation resident in Canada, the taxpayer’s surplus entitlement percentage (in this definition determined without reference to subsection 5908(1) of the Income Tax Regulations) in respect of the creditor affiliate at the time (referred to in this definition as the “determination time”) referred to in subsection (6), or (b) a creditor partnership of which a foreign affiliate of the taxpayer is a member, the total of each percentage determined, in respect of a member (referred to in this paragraph as a “member affiliate”) of the creditor partnership that is a foreign affiliate of the taxpayer, by the formula D × E/F where D is the percentage that is or would be, if the taxpayer were a corporation resident in Canada, the taxpayer’s surplus entitlement percentage in respect of a particular member affiliate at the determination time, E is the fair market value, at the determination time, of the particular member affiliate’s direct or indirect interest in the creditor partnership, and F is the fair market value, at the determination time, of all interests in the creditor partnership, and Impôt et ta 2011-2012-2013 C is, (a) if the debtor under the loan or indebtedness is (i) another foreign affiliate of the taxpayer, the percentage that is or would be, if the taxpayer were a corporation resident in Canada, the taxpayer’s surplus entitlement percentage in respect of the other affiliate at the determination time, or (ii) a partnership (referred to in this paragraph as the “borrower partnership”) of which one or more other foreign affiliates of the taxpayer are members, the total of each percentage that is determined by the following formula in respect of each such member G × H/I where G is the percentage that is or would be, if the taxpayer were a corporation resident in Canada, the taxp a y e r ’s s u r p l u s e n t i t l e m e n t percentage in respect of a particular member of the borrower partnership at the determination time, H is the fair market value, at the determination time, of the particular member’s direct or indirect interest in the borrower partnership, and I is the fair market value, at the determination time, of all interests in the borrower partnership, and (b) in any other case, nil. “specified debtor” « débiteur déterminé » “specified debtor”, in respect of a taxpayer resident in Canada, at any time, means (a) the taxpayer; (b) a person with which the taxpayer does not, at that time, deal at arm’s length, other than a non-resident corporation that is at that time a controlled foreign affiliate, within the meaning assigned by section 17, of the taxpayer; C. 34 Tax Amendm (c) a partnership a member of which is at that time a person or partnership that is a specified debtor in respect of the taxpayer because of paragraph (a) or (b); and (d) if the taxpayer is a partnership, (i) any member of the partnership that is a corporation resident in Canada if the creditor affiliate, or member of the creditor partnership, as the case may be, is, at that time, a foreign affiliate of the corporation, (ii) a person with which a corporation referred to in subparagraph (i) does not, at that time, deal at arm’s length, other than a controlled foreign affiliate, within the meaning assigned by section 17, of the partnership or of a member of the partnership that owns, directly or indirectly, an interest in the partnership representing at least 90% of the fair market value of all such interests, or (iii) a partnership a member of which is at that time a person that is a specified debtor in respect of the taxpayer because of subparagraph (i) or (ii). (2) Subsections 90(1) to (5) of the Act, as enacted by subsection (1), apply after August 19, 2011. However, if a taxpayer has elected under paragraph 79(2)(a), those subsections 90(1) to (5) also apply after December 20, 2002 and on or before August 19, 2011 in respect of the taxpayer, except that, on or before August 19, 2011 (a) subsection 90(2) of the Act, as enacted by subsection (1), is, in respect of the taxpayer, to be read as follows: 2011-2012-2013 Impôt et ta (2) For the purposes of this Act, an amount is deemed to be a dividend paid or received, as the case may be, at any time on a share of a class of the capital stock of a non-resident corporation that is a foreign affiliate of a taxpayer if the amount is the share’s portion of a pro rata distribution (other than a distribution made in the course of a liquidation and dissolution of the corporation, on a redemption, acquisition or cancellation of the share by the corporation, or on a reduction of the paid-up capital of the corporation in respect of the share) made at that time by the corporation in respect of all the shares of that class. (b) section 90 of the Act, as enacted by subsection (1), is to be read without reference to its subsections (3) and (4). (3) Subsections 90(6) to (15) of the Act, as enacted by subsection (1), apply in respect of loans received and indebtedness incurred after August 19, 2011. However, (a) subsections 90(6) to (15) of the Act, as enacted by subsection (1), also apply in respect of any portion of a particular loan received or a particular indebtedness incurred on or before August 19, 2011 that remains outstanding on August 19, 2014 as if that portion were a separate loan or indebtedness that was received or incurred, as the case may be, on August 20, 2014 in the same manner and on the same terms as the particular loan or indebtedness; and (b) if the taxpayer so elects in writing under this paragraph and files the election with the Minister of National Revenue on or before the day that is the later of the taxpayer’s filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, section 90 of the Act, as enacted by subsection (1), is, in respect of the C. 34 Tax Amendm taxpayer, to be read without reference to its subsection (7) in respect of all loans received and indebtedness incurred on or before October 24, 2012. 67. (1) Section 92 of the Act is amended by adding the following after subsection (1.1): Adjustment re adjusted cost base (1.2) There is to be added in computing the adjusted cost base to a taxpayer of a share of the capital stock of a foreign affiliate of the taxpayer any amount required by paragraph 93(4)(b) to be so added. (2) Subsection (1) is deemed to have come into force on February 28, 2004. 68. (1) The portion of subsection 93(1) of the Act before paragraph (b) is replaced by the following: Election re disposition of share of foreign affiliate 93. (1) For the purposes of this Act, if a corporation resident in Canada elects, in accordance with prescribed rules, in respect of any share of the capital stock of a particular foreign affiliate of the corporation that is disposed of, at any time, by the corporation (referred to in this subsection as the “disposing corporation”) or by another foreign affiliate (referred to in this subsection as the “disposing affiliate”) of the corporation, (a) the amount (referred to in this subsection as the “elected amount”) designated by the corporation in its election not exceeding the amount that would, in the absence of this subsection, be the gain of the disposing corporation or disposing affiliate, as the case may be, from the disposition of the share, is deemed (i) to have been a dividend received on the share from the particular affiliate by the disposing corporation or disposing affiliate, as the case may be, immediately before that time, and (ii) not to have been received by the disposing corporation or disposing affiliate, as the case may be, as proceeds of disposition in respect of the disposition of the share; and 2011-2012-2013 Impôt et ta (2) The portion of paragraph 93(1)(b) of the French version of the Act before subparagraph (i), as enacted by Part 2, is replaced by the following: b) en cas d’application du paragraphe 40(3) à la société cédante ou la société affiliée cédante, selon le cas, relativement à l’action, le montant réputé en vertu de ce paragraphe être le gain de cette société tiré de la disposition de l’action est réputé, sauf pour l’application de l’alinéa 53(1)a), être égal à l’excédent du montant visé au sous-alinéa (i) sur celui visé au sous-alinéa (ii) : (3) Subsection 93(1.1) of the Act is replaced by the following: Application of subsection (1.11) (1.1) Subsection (1.11) applies if (a) a particular foreign affiliate of a corporation resident in Canada disposes at any time of a share (referred to in this paragraph and subsection (1.11) as the “disposed share”) of the capital stock of another foreign affiliate of the corporation and the particular affiliate would, in the absence of subsections (1) and (1.11), have a capital gain from the disposition of the disposed share; or (b) a corporation resident in Canada would, in the absence of subsections (1) and (1.11), be deemed under subsection 40(3), because of an election under subsection 90(3) or subparagraph 5901(2)(b)(i) of the Income Tax Regulations, to have realized a gain from a disposition at any time of a share (referred to in subsection (1.11) as the “disposed share”) of the capital stock of a foreign affiliate of the corporation. Deemed election (1.11) If this subsection applies, the corporation resident in Canada referred to in subsection (1.1) is deemed (a) to have made an election, at the time referred to in subsection (1.1), under subsection (1) in respect of the disposition of the disposed share; and (b) to have designated, in the election, the prescribed amount in respect of the disposition of the disposed share. C. 34 Tax Amendm (4) Subsections 93(2) to (2.3) of the Act are replaced by the following: Application of subsection (2.01) (2) Subsection (2.01) applies if (a) a particular corporation (referred to in subparagraph (2.01)(b)(ii) as the “vendor”, as the context requires) resident in Canada has a particular loss, determined without reference to this section, from the disposition by it at any time (referred to in subsection (2.01) as the “disposition time”) of a share (referred to in subsection (2.01) as the “affiliate share”) of the capital stock of a foreign affiliate of the particular corporation; or (b) a foreign affiliate (referred to in subparagraph (2.01)(b)(ii) as the “vendor”) of a particular corporation resident in Canada has a particular loss, determined without reference to this section, from the disposition by it at any time (referred to in subsection (2.01) as the “disposition time”) of a share (referred to in subsection (2.01) as the “affiliate share”) of the capital stock of another foreign affiliate of the particular corporation that is not excluded property. Loss limitation on disposition of share of foreign affiliate (2.01) If this subsection applies, the amount of the particular loss referred to in paragraph (2)(a) or (b) is deemed to be the greater of (a) the amount determined by the formula A – (B – C) where A is the amount of the particular loss determined without reference to this section, B is the total of all amounts each of which is an amount received before the disposition time, in respect of an exempt dividend on the affiliate share or on a share for which the affiliate share was substituted, by (i) the particular corporation referred to in subsection (2), (ii) another corporation that is related to the particular corporation, (iii) a foreign affiliate of the particular corporation, or Impôt et ta 2011-2012-2013 (iv) a foreign affiliate of another corporation that is related to the particular corporation, and C is the total of (i) the total of all amounts each of which is the amount by which a loss (determined without reference to this section), from a previous disposition by a corporation, or a foreign affiliate described in the description of B, of the affiliate share or a share for which the affiliate share was substituted, was reduced under this paragraph in respect of the exempt dividends referred to in the description of B, (ii) the total of all amounts each of which is twice the amount by which an allowable capital loss (determined without reference to this section), of a corporation or a foreign affiliate described in the description of B, from a previous disposition by a partnership of the affiliate share or a share for which the affiliate share was substituted, was reduced under paragraph (2.11)(a) in respect of the exempt dividends referred to in the description of B, (iii) the total of all amounts each of which is the amount by which a loss (determined without reference to this section), from a previous disposition by a corporation, or a foreign affiliate described in the description of B, of an interest in a partnership, was reduced under paragraph (2.21)(a) in respect of the exempt dividends referred to in the description of B, and (iv) the total of all amounts each of which is twice the amount by which an allowable capital loss (determined without reference to this section), of a corporation, or a foreign affiliate described in the description of B, from a previous disposition by a partnership of an interest in another partnership, was reduced under paragraph (2.31)(a) in respect of the exempt dividends referred to in the description of B, and C. 34 Tax Amendm (b) the lesser of (i) the portion of the particular loss, determined without reference to this section, that can reasonably be considered to be attributable to a fluctuation in the value of a currency other than Canadian currency relative to Canadian currency, and (ii) the amount determined in respect of the vendor that is (A) if the particular loss is a capital loss, the amount of a gain (other than a specified gain) that (I) was made within 30 days before or after the disposition time by the vendor and that 1. is deemed under subsection 39(2) to be a capital gain of the vendor for the taxation year that includes the time the gain was made from the disposition of currency other than Canadian currency, and 2. is in respect of the settlement or extinguishment of a foreign currency debt that was issued or incurred by the vendor within 30 days before or after the acquisition of the affiliate share by the vendor and that was, at all times at which it was a debt obligation of the vendor owing to a person or partnership that dealt, at all times during which the foreign currency debt was outstanding, at arm’s length with the particular corporation and can reasonably be considered to have been issued or incurred in relation to the acquisition of the affiliate share, or (II) is a capital gain realized within 30 days before or after the disposition time by the vendor under an agreement that 1. was entered into by the vendor within 30 days before or after the acquisition of the affiliate share by the vendor with a person or partnership that dealt, at all times during Impôt et ta 2011-2012-2013 which the agreement was in force, at arm’s length with the particular corporation, 2. provides for the purchase, sale or exchange of currency, and 3. can reasonably be considered to have been entered into by the vendor for the principal purpose of hedging the foreign exchange exposure arising in connection with the acquisition of the affiliate share, or (B) in any other case, the amount of a gain (other than a specified gain or a capital gain) that was realized within 30 days before or after the disposition time by the vendor that is included in computing the income of the vendor for the taxation year that includes the time the gain was realized and (I) that is in respect of the settlement or extinguishment of a foreign currency debt that 1. was issued or incurred by the vendor within 30 days before or after the acquisition of the affiliate share by the vendor, 2. was, at all times at which it was a debt obligation of the vendor owing to a person or partnership that dealt, at all times during which the foreign currency debt was outstanding, at arm’s length with the particular corporation, and 3. can reasonably be considered to have been issued or incurred in relation to the acquisition of the affiliate share, or (II) under an agreement that 1. was entered into by the vendor within 30 days before or after the acquisition of the affiliate share by the vendor with a person or partnership that dealt, at all times during C. 34 Tax Amendm which the agreement was in force, at arm’s length with the particular corporation, 2. provides for the purchase, sale or exchange of currency, and 3. can reasonably be considered to have been entered into by the vendor for the principal purpose of hedging the foreign exchange exposure arising in connection with the acquisition of the affiliate share. Specified gain (2.02) For the purposes of clauses (2.01)(b)(ii)(A) and (B), a “specified gain” means a gain in respect of the settlement or extinguishment of a foreign currency debt referred to in sub-subclause (2.01)(b)(ii)(A)(I)2 or subclause (2.01)(b)(ii)(B)(I), as the case may be, or that arises under a particular agreement referred to in subclause (2.01)(b)(ii)(A)(II) or (B)(II), if the particular corporation, or any person or partnership with which the particular corporation was not — at any time during which the foreign currency debt was outstanding or the particular agreement was in force, as the case may be — dealing at arm’s length, entered into an agreement that may reasonably be considered to have been entered into for the principal purpose of hedging any foreign exchange exposure arising in connection with the foreign currency debt or the particular agreement. Impôt et ta 2011-2012-2013 Application of subsection (2.11) (2.1) Subsection (2.11) applies if (a) a particular corporation resident in Canada has a particular allowable capital loss, determined without reference to this section, from the disposition at any time (referred to in subsection (2.11) as the “disposition time”) by a partnership (referred to in subsections (2.11) and (2.12) as the “disposing partnership”) of a share (referred to in subsection (2.11) as the “affiliate share”) of the capital stock of a foreign affiliate of the particular corporation; or (b) a foreign affiliate of a particular corporation resident in Canada has a particular allowable capital loss, determined without reference to this section, from the disposition at any time (referred to in subsection (2.11) as the “disposition time”) by a partnership (referred to in subsections (2.11) and (2.12) as the “disposing partnership”) of a share (referred to in subsection (2.11) as the “affiliate share”) of the capital stock of another foreign affiliate of the particular corporation that would not be excluded property of the affiliate if the affiliate had owned the share immediately before the disposition time. Loss limitation on disposition of foreign affiliate share by a partnership (2.11) If this subsection applies, the amount of the particular allowable capital loss referred to in paragraph (2.1)(a) or (b) is deemed to be the greater of (a) the amount determined by the formula A – (B – C) where A is the amount of the particular allowable capital loss determined without reference to this section, B is ½ of the total of all amounts each of which is an amount received before the disposition time, in respect of an exempt dividend on the affiliate share or on a share for which the affiliate share was substituted, by C. 34 Tax Amendm (i) the particular corporation referred to in subsection (2.1), (ii) another corporation that is related to the particular corporation, (iii) a foreign affiliate of the particular corporation, or (iv) a foreign affiliate of another corporation that is related to the particular corporation, and C is the total of (i) the total of all amounts each of which is ½ of the amount by which a loss (determined without reference to this section), from a previous disposition by a corporation, or a foreign affiliate described in the description of B, of the affiliate share or a share for which the affiliate share was substituted, was reduced under paragraph (2.01)(a) in respect of the exempt dividends referred to in the description of B, (ii) the total of all amounts each of which is the amount by which an allowable capital loss (determined without reference to this section), of a corporation or a foreign affiliate described in the description of B, from a previous disposition by a partnership of the affiliate share or a share for which the affiliate share was substituted, was reduced under this paragraph in respect of the exempt dividends referred to in the description of B, (iii) the total of all amounts each of which is ½ of the amount by which a loss (determined without reference to this section), from a previous disposition by a corporation, or a foreign affiliate described in the description of B, of an interest in a partnership, was reduced under paragraph (2.21)(a) in respect of the exempt dividends referred to in the description of B, and (iv) the total of all amounts each of which is the amount by which an allowable capital loss (determined Impôt et ta 2011-2012-2013 without reference to this section), of a corporation, or a foreign affiliate described in the description of B, from a previous disposition by a partnership of an interest in another partnership, was reduced under paragraph (2.31)(a) in respect of the exempt dividends referred to in the description of B, and (b) the lesser of (i) the portion of the particular allowable capital loss, determined without reference to this section, that can reasonably be considered to be attributable to a fluctuation in the value of a currency other than Canadian currency relative to Canadian currency, and (ii) ½ of the amount determined in respect of the particular corporation, or the foreign affiliate (that is referred to in paragraph (2.1)(b)) of the particular corporation, that is the amount of a gain (other than a specified gain) that (A) was made within 30 days before or after the disposition time by the disposing partnership to the extent that the gain is reasonably attributable to the particular corporation or the foreign affiliate, as the case may be, and that (I) is deemed under subsection 39(2) to be a capital gain of the disposing partnership for the taxation year that includes the time the gain was made from the disposition of currency other than Canadian currency, and (II) is in respect of the settlement or extinguishment of a foreign currency debt that 1. was issued or incurred by the disposing partnership within 30 days before or after the acquisition of the affiliate share by the disposing partnership, 2. was, at all times at which it was a debt obligation of the disposing partnership, owing to a person or partnership that dealt, at all times during which the foreign currency C. 34 Tax Amendm debt was outstanding, at arm’s length with the particular corporation, and 3. can reasonably be considered to have been issued or incurred in relation to the acquisition of the affiliate share, or (B) is a capital gain (to the extent that the capital gain is reasonably attributable to the particular corporation or the foreign affiliate, as the case may be) realized within 30 days before or after the disposition time by the disposing partnership under an agreement that (I) was entered into by the disposing partnership, within 30 days before or after the acquisition of the affiliate share by the disposing partnership, with a person or partnership that dealt, at all times during which the agreement was in force, at arm’s length with the particular corporation, (II) provides for the purchase, sale or exchange of currency, and (III) can reasonably be considered to have been entered into by the disposing partnership for the principal purpose of hedging the foreign exchange exposure arising in connection with the acquisition of the affiliate share. Specified gain (2.12) For the purposes of subparagraph (2.11)(b)(ii), a “specified gain” means a gain in respect of the settlement or extinguishment of a foreign currency debt referred to in subclause 2011-2012-2013 Impôt et ta (2.11)(b)(ii)(A)(II), or that arises under a particular agreement referred to in clause (2.11)(b)(ii)(B), if the disposing partnership, or any person or partnership with which the particular corporation was not — at any time during which the foreign currency debt was outstanding or the particular agreement was in force, as the case may be — dealing at arm’s length, entered into an agreement that may reasonably be considered to have been entered into for the principal purpose of hedging any foreign exchange exposure arising in connection with the foreign currency debt or the particular agreement. Application of subsection (2.21) (2.2) Subsection (2.21) applies if (a) a particular corporation (referred to in subparagraph (2.21)(b)(ii) as the “vendor”, as the context requires) resident in Canada has a particular loss, determined without reference to this section, from the disposition by it at any time (referred to in subsection (2.21) as the “disposition time”) of an interest (referred to in subsection (2.21) as the “partnership interest”) in a partnership that has a direct or indirect interest, or, for civil law, a direct or indirect right, in shares (referred to in subsection (2.21) as the “affiliate shares”) of the capital stock of a foreign affiliate of the particular corporation; or (b) a foreign affiliate (referred to in subparagraph (2.21)(b)(ii) as the “vendor”) of a particular corporation resident in Canada has a particular loss, determined without reference to this section, from the disposition by it at any time (referred to in subsection (2.21) as the “disposition time”) of an interest (referred to in subsection (2.21) as the “partnership interest”) in a partnership that has a direct or indirect interest, or, for civil law, a direct or indirect right, in shares (referred to in subsection (2.21) as the “affiliate shares”) of the capital stock of another foreign affiliate of the particular corporation that would not be excluded property of the affiliate if the affiliate had owned the shares immediately before the disposition time. C. 34 Loss limitation on disposition of partnership that has foreign affiliate shares (2.21) If this subsection applies, the amount of the particular loss referred to in paragraph (2.2)(a) or (b) is deemed to be the greater of Tax Amendm (a) the amount determined by the formula A – (B – C) where A is the amount of the particular loss determined without reference to this section, B is the total of all amounts each of which is an amount received before the disposition time, in respect of an exempt dividend on affiliate shares or on shares for which affiliate shares were substituted, by (i) the particular corporation referred to in subsection (2.2), (ii) another corporation that is related to the particular corporation, (iii) a foreign affiliate of the particular corporation, or (iv) a foreign affiliate of another corporation that is related to the particular corporation, and C is the total of (i) the total of all amounts each of which is the amount by which a loss (determined without reference to this section), from a previous disposition by a corporation, or a foreign affiliate described in the description of B, of the affiliate shares or shares for which the affiliate shares were substituted, was reduced under paragraph (2.01)(a) in respect of the exempt dividends referred to in the description of B, (ii) the total of all amounts each of which is twice the amount by which an allowable capital loss (determined without reference to this section), of a corporation or a foreign affiliate described in the description of B, from a Impôt et ta 2011-2012-2013 previous disposition by a partnership of the affiliate shares or shares for which the affiliate shares were substituted, was reduced under paragraph (2.11)(a) in respect of the exempt dividends referred to in the description of B, (iii) the total of all amounts each of which is the amount by which a loss (determined without reference to this section), from a previous disposition by a corporation, or a foreign affiliate described in the description of B, of an interest in a partnership, was reduced under this paragraph in respect of the exempt dividends referred to in the description of B, and (iv) the total of all amounts each of which is twice the amount by which an allowable capital loss (determined without reference to this section), of a corporation, or a foreign affiliate described in the description of B, from a previous disposition by a partnership of an interest in another partnership, was reduced under paragraph (2.31)(a) in respect of the exempt dividends referred to in the description of B, and (b) the lesser of (i) the portion of the particular loss, determined without reference to this section, that can reasonably be considered to be attributable to a fluctuation in the value of a currency other than Canadian currency relative to Canadian currency, and (ii) the amount determined in respect of the vendor that is (A) if the particular loss is a capital loss, the amount of a gain (other than a specified gain) that (I) was made within 30 days before or after the disposition time by the vendor and that 1. is deemed under subsection 39(2) to be a capital gain of the vendor for the taxation year that includes the time the gain was C. 34 Tax Amendm made from the disposition of currency other than Canadian currency, and 2. is in respect of the settlement or extinguishment of a foreign currency debt that was issued or incurred by the vendor within 30 days before or after the acquisition of the partnership interest by the vendor and that was, at all times at which it was a debt obligation of the vendor owing to a person or partnership that dealt, at all times during which the foreign currency debt was outstanding, at arm’s length with the particular corporation and can reasonably be considered to have been issued or incurred in relation to the acquisition of the partnership interest, or (II) is a capital gain realized within 30 days before or after the disposition time by the vendor under an agreement that 1. was entered into by the vendor within 30 days before or after the acquisition of the partnership interest by the vendor with a person or partnership that dealt, at all times during which the agreement was in force, at arm’s length with the particular corporation, 2. provides for the purchase, sale or exchange of currency, and 3. can reasonably be considered to have been entered into by the vendor for the principal purpose of hedging the foreign exchange exposure arising in connection with the acquisition of the partnership interest, or (B) in any other case, the amount of a gain (other than a specified gain or a capital gain) that was realized within 30 days before or after the disposition time by the vendor that is included in Impôt et ta 2011-2012-2013 computing the income of the vendor for the taxation year that includes the time the gain was realized and (I) that is in respect of the settlement or extinguishment of a foreign currency debt that 1. was issued or incurred by the vendor within 30 days before or after the acquisition of the partnership interest by the vendor, 2. was, at all times at which it was a debt obligation of the vendor owing to a person or partnership that dealt, at all times during which the foreign currency debt was outstanding, at arm’s length with the particular corporation, and 3. can reasonably be considered to have been issued or incurred in relation to the acquisition of the partnership interest, or (II) under an agreement that 1. was entered into by the vendor within 30 days before or after the acquisition of the partnership interest by the vendor with a person or partnership that dealt, at all times during which the agreement was in force, at arm’s length with the particular corporation, 2. provides for the purchase, sale or exchange of currency, and 3. can reasonably be considered to have been entered into by the vendor for the principal purpose of hedging the foreign exchange exposure arising in connection with the acquisition of the partnership interest. C. 34 Specified gain (2.22) For the purposes of clauses (2.21)(b)(ii)(A) and (B), a “specified gain” means a gain in respect of the settlement or extinguishment of a foreign currency debt referred to in sub-subclause (2.21)(b)(ii)(A)(I)2 or subclause (2.21)(b)(ii)(B)(I), as the case may be, or that arises under a particular agreement referred to in subclause (2.21)(b)(ii)(A)(II) or (B)(II), if the particular corporation, or any person or partnership with which the particular corporation was not — at any time during which the foreign currency debt was outstanding or the particular agreement was in force, as the case may be — dealing at arm’s length, entered into an agreement that may reasonably be considered to have been entered into for the principal purpose of hedging any foreign exchange exposure arising in connection with the foreign currency debt or the particular agreement. Application of subsection (2.31) Tax Amendm (2.3) Subsection (2.31) applies if (a) a particular corporation resident in Canada has a particular allowable capital loss, determined without reference to this section, from the disposition at any time (referred to in subsection (2.31) as the “disposition time”) by a particular partnership of an interest (referred to in subsection (2.31) as the “partnership interest”) in another partnership that has a direct or indirect interest, or, for civil law, a direct or indirect right, in shares (referred to in subsection (2.31) as the “affiliate shares”) of the capital stock of a foreign affiliate of the particular corporation; or Impôt et ta 2011-2012-2013 (b) a foreign affiliate of a particular corporation resident in Canada has a particular allowable capital loss, determined without reference to this section, from the disposition at any time (referred to in subsection (2.31) as the “disposition time”) by a particular partnership of an interest (referred to in subsection (2.31) as the “partnership interest”) in another partnership that has a direct or indirect interest, or, for civil law, a direct or indirect right, in shares (referred to in subsection (2.31) as the “affiliate shares”) of the capital stock of a foreign affiliate of the particular corporation that would not be excluded property of the affiliate if the affiliate had owned the shares immediately before the disposition time. Loss limitation on disposition by a partnership of an indirect interest in foreign affiliate shares (2.31) If this subsection applies, the amount of the particular allowable capital loss referred to in paragraph (2.3)(a) or (b) is deemed to be the greater of (a) the amount determined by the formula A – (B – C) where A is the amount of the particular allowable capital loss determined without reference to this section, B is ½ of the total of all amounts each of which is an amount received before the disposition time, in respect of an exempt dividend on the affiliate shares or on shares for which the affiliate shares were substituted, by (i) the particular corporation referred to in subsection (2.3), (ii) another corporation that is related to the particular corporation, (iii) a foreign affiliate of the particular corporation, or (iv) a foreign affiliate of another corporation that is related to the particular corporation, and C. 34 Tax Amendm C is the total of (i) the total of all amounts each of which is ½ of the amount by which a loss (determined without reference to this section), from a previous disposition by a corporation, or a foreign affiliate described in the description of B, of the affiliate shares or shares for which the affiliate shares were substituted, was reduced under paragraph (2.01)(a) in respect of the exempt dividends referred to in the description of B, (ii) the total of all amounts each of which is the amount by which an allowable capital loss (determined without reference to this section), of a corporation or a foreign affiliate described in the description of B, from a previous disposition by a partnership of the affiliate shares or shares for which the affiliate shares were substituted, was reduced under paragraph (2.11)(a) in respect of the exempt dividends referred to in the description of B, (iii) the total of all amounts each of which is ½ of the amount by which a loss (determined without reference to this section), from a previous disposition by a corporation, or a foreign affiliate described in the description of B, of an interest in a partnership, was reduced under paragraph (2.21)(a) in respect of the exempt dividends referred to in the description of B, and (iv) the total of all amounts each of which is the amount by which an allowable capital loss (determined without reference to this section), of a corporation, or a foreign affiliate described in the description of B, from a previous disposition by a partnership of an interest in another partnership, was reduced under this paragraph in respect of the exempt dividends referred to in the description of B, and (b) the lesser of 2011-2012-2013 Impôt et ta (i) the portion of the particular allowable capital loss, determined without reference to this section, that can reasonably be considered to be attributable to a fluctuation in the value of a currency other than Canadian currency relative to Canadian currency, and (ii) ½ of the amount determined in respect of the particular corporation, or the foreign affiliate (that is referred to in paragraph (2.3)(b)), of the particular corporation, that is the amount of a gain (other than a specified gain) that (A) was made within 30 days before or after the disposition time by the particular partnership to the extent that the gain is reasonably attributable to the particular corporation or the foreign affiliate, as the case may be, and that (I) is deemed under subsection 39(2) to be a capital gain of the particular partnership for the taxation year that includes the time the gain was made from the disposition of currency other than Canadian currency, and (II) is in respect of the settlement or extinguishment of a foreign currency debt that 1. was issued or incurred by the particular partnership within 30 days before or after the acquisition of the partnership interest by the particular partnership, 2. was, at all times at which it was a debt obligation of the particular partnership, owing to a person or partnership that dealt, at all times during which the foreign currency debt was outstanding, at arm’s length with the particular corporation, and 3. can reasonably be considered to have been issued or incurred in relation to the acquisition of the partnership interest, or C. 34 Tax Amendm (B) is a capital gain (to the extent that the capital gain is reasonably attributable to the particular corporation or the foreign affiliate, as the case may be) realized within 30 days before or after the disposition time by the particular partnership under an agreement that (I) was entered into by the particular partnership, within 30 days before or after the acquisition of the partnership interest by the particular partnership, with a person or partnership that dealt, at all times during which the agreement was in force, at arm’s length with the particular corporation, (II) provides for the purchase, sale or exchange of currency, and (III) can reasonably be considered to have been entered into by the particular partnership for the principal purpose of hedging the foreign exchange exposure arising in connection with the acquisition of the partnership interest. Specified gain (2.32) For the purposes of subparagraph (2.31)(b)(ii), a “specified gain” means a gain in respect of the settlement or extinguishment of a foreign currency debt referred to in subclause (2.31)(b)(ii)(A)(II), or that arises under a particular agreement referred to in clause (2.31)(b)(ii)(B), if the particular partnership, or any person or partnership with which the particular corporation was not — at any time during which the foreign currency debt was outstanding or the particular agreement was in force, as the case may be — dealing at arm’s length, entered into an agreement that may Impôt et ta 2011-2012-2013 reasonably be considered to have been entered into for the principal purpose of hedging any foreign exchange exposure arising in connection with the foreign currency debt or the particular agreement. (5) The portion of subsection 93(3) of the Act before paragraph (b) is replaced by the following: Exempt dividends (3) For the purposes of subsections (2.01), (2.11), (2.21) and (2.31), (a) a dividend received by a corporation resident in Canada is an exempt dividend to the extent of the amount in respect of the dividend that is deductible from the income of the corporation for the purpose of computing the taxable income of the corporation because of any of paragraphs 113(1)(a) to (c); and (6) Subsection 93(4) of the Act is replaced by the following: Loss on disposition of shares of foreign affiliate (4) If a taxpayer resident in Canada or a foreign affiliate (which taxpayer or foreign affiliate is referred to in this subsection as the “transferee”) of the taxpayer has acquired shares of the capital stock of one or more foreign affiliates (each referred to in this subsection as an “acquired affiliate”) of the taxpayer on a disposition of shares (such shares disposed of being referred to in this subsection as the “disposed shares”) of the capital stock of any other foreign affiliate of the taxpayer (other than, where the transferee is a foreign affiliate of the taxpayer, a disposition of shares that are, immediately before the acquisition, excluded property of the transferee or a disposition to which subsection 40(3.4) applies), the following rules apply: (a) the capital loss, if any, of the transferee from the disposition, is deemed to be nil; and (b) in computing the adjusted cost base to the transferee of a share of a particular class of the capital stock of an acquired affiliate that is owned by the transferee immediately after the disposition, there is to be added the amount determined by the formula [(A – B) × C/D]/E C. 34 Tax Amendm where A is the total of all amounts each of which is the cost amount to the transferee, immediately before the disposition, of a disposed share, B is the total of (i) the total of all amounts each of which is the proceeds of disposition of a disposed share, and (ii) the total of all amounts in respect of the computation of losses of the transferee from the dispositions of the disposed shares, each of which is, in respect of the disposition of a disposed share, the amount by which the amount for A in the formula in paragraph (2.01)(a) exceeds the amount determined by that formula, C is the fair market value, immediately after the disposition, of all shares of the particular class owned, immediately after the disposition, by the transferee, D is the fair market value, immediately after the disposition, of all shares owned, immediately after the disposition, by the transferee of the capital stock of all acquired affiliates, and E is the number of shares of the particular class that are owned by the transferee immediately after the disposition. (7) Subsections (1) and (2) apply in respect of elections in respect of dispositions that occur after August 19, 2011. However, subsections (1) and (2) do not apply in respect of the determination of the income earned or realized of a foreign affiliate of a corporation under paragraph 55(5)(d) of the Act unless paragraph 55(5)(d) of the Act, as enacted by subsection 62(1), applies in respect of that determination. (8) Subsection (3) applies to dispositions of shares of the capital stock of a foreign affiliate of a corporation that occur after August 19, 2011. However, if the corporation 2011-2012-2013 Impôt et ta (a) has elected under paragraph 79(2)(a), then subsection (3) also applies to dispositions of shares of the capital stock of all foreign affiliates of the corporation that occur after December 20, 2002 and on or before August 19, 2011 as if paragraph 93(1.1)(b) of the Act, as enacted by subsection (3), were read as follows: (b) a corporation resident in Canada would, in the absence of subsections (1) and (1.11), be deemed under subsection 40(3), because of an election under subparagraph 5901(2)(b)(i) of the Income Tax Regulations, to have realized a gain from a disposition at any time of a share (referred to in subsection (1.11) as the “disposed share”) of the capital stock of a foreign affiliate of the corporation. (b) has not elected under paragraph 79(2)(a) but elects in writing under this paragraph and files the election with the Minister of National Revenue on or before the day that is the later of the corporation’s filing-due date for the corporation’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, then subsection 93(1.1) of the Act, as enacted by subsection (3), is to be read as follows in respect of any disposition of shares of the capital stock of a foreign affiliate of the corporation that occurs after February 27, 2004 and on or before August 19, 2011: (1.1) If at any time shares of the capital stock of a foreign affiliate of a corporation resident in Canada are disposed of by another foreign affiliate of the corporation, the corporation is deemed (a) to have made an election at that time under subsection (1) in respect of each of those shares; and (b) to have designated, in the election, the amount prescribed in respect of each of those shares. C. 34 Tax Amendm (9) Subsection (4) applies in respect of losses of a corporation resident in Canada, or of foreign affiliates of such a corporation, in respect of dispositions (referred to in paragraphs (a) and (c) as “relevant dispositions” in respect of the corporation) of shares and partnership interests that occur after February 27, 2004. However, (a) subject to paragraph (c), in respect of relevant dispositions in respect of the corporation that occur before August 19, 2012, the Act is to be read without reference to its subsections 93(2.02), (2.12), (2.22) and (2.32), as enacted by subsection (4), and (i) if the corporation does not elect under subparagraph (ii), (A) paragraph 93(2.01)(b) of the Act, as enacted by subsection (4), is to be read as follows: (b) the total of the following amounts determined in respect of the particular corporation, or the foreign affiliate (that is referred to in paragraph (2)(b)) of the particular corporation, as the case may be, (i) the amount of the gain that is included in the determination made under subsection 39(2) of the capital gain or capital loss of the particular corporation or the foreign affiliate, as the case may be, for the taxation year that includes the time the gain was made from the disposition of currency of a country other than Canada if the gain is in respect of (A) the settlement or extinguishment of an obligation of the particular corporation or the foreign affiliate, as the case may be, that can reasonably be considered to have been issued or incurred in relation to the acquisition of the affiliate share by the particular corporation or the foreign affiliate, as the case may be, or (B) if that taxation year began on or before August 19, 2011 (in the case of the particular corporation) or ended on or before August 19, 2011 (in the case of the foreign affiliate), the redemption, 2011-2012-2013 Impôt et ta acquisition or cancellation of a share of the capital stock of the particular corporation or the foreign affiliate, as the case may be, that can reasonably be considered to have been issued in relation to the acquisition of the affiliate share by the particular corporation or the foreign affiliate, as the case may be, and (ii) the amount of any gain realized by the particular corporation or the foreign affiliate, as the case may be, under an agreement that provides for the purchase, sale or exchange of currency, or from the disposition of a currency, which agreement or currency, as the case may be, can reasonably be considered to have been entered into or acquired, by the particular corporation or the foreign affiliate, as the case may be, for the principal purpose of hedging the foreign exchange exposure arising in connection with the acquisition of the affiliate share. (B) paragraph 93(2.11)(b) of the Act, as enacted by subsection (4), is to be read as follows: (b) ½ of the total of the following amounts determined in respect of the particular corporation, or the foreign affiliate (that is referred to in paragraph (2.1)(b)) of the particular corporation, as the case may be: (i) the amount of the gain of the particular corporation, the foreign affiliate or the disposing partnership (to the extent that the gain is reasonably attributable to the particular corporation or the foreign affiliate, as the case may be) that is included in the determination made under subsection 39(2) of the capital gain or capital loss of the particular corporation, the foreign affiliate or the disposing partnership, as the case may be, for the taxation year that includes the time the gain was made from the disposition of currency of a country other than Canada if the gain is in respect of (A) the settlement or extinguishment of an obligation of the particular corporation, the foreign affiliate or the disposing C. 34 Tax Amendm partnership, as the case may be, that can reasonably be considered to have been issued or incurred in relation to the acquisition of the affiliate share by the disposing partnership, or (B) if that taxation year began on or before August 19, 2011 (in the case of the particular corporation) or ended on or before August 19, 2011 (in the case of the foreign affiliate), the redemption, acquisition or cancellation of a share of the capital stock of the particular corporation or the foreign affiliate, as the case may be, that can reasonably be considered to have been issued in relation to the acquisition of the affiliate share by the disposing partnership, and (ii) the amount of any gain realized by the disposing partnership (to the extent that the gain is reasonably attributable to the particular corporation or the foreign affiliate, as the case may be), the particular corporation or the foreign affiliate, as the case may be, under an agreement that provides for the purchase, sale or exchange of currency, or from the disposition of a currency, which agreement or currency, as the case may be, can reasonably be considered to have been entered into or acquired, by the disposing partnership, the particular corporation or the foreign affiliate, as the case may be, for the principal purpose of hedging the foreign exchange exposure arising in connection with the acquisition of the affiliate share. (C) paragraph 93(2.21)(b) of the Act, as enacted by subsection (4), is to be read as follows: (b) the total of the following amounts determined in respect of the particular corporation, or the foreign affiliate (that is referred to in paragraph (2.2)(b)) of the particular corporation, as the case may be: (i) the amount of the gain of the particular corporation, the foreign affiliate or the partnership (to the extent that the gain is reasonably attributable to the particular corporation or the foreign affiliate, as the 2011-2012-2013 Impôt et ta case may be) that is included in the determination made under subsection 39(2) of the capital gain or capital loss of the particular corporation, the foreign affiliate or the partnership, as the case may be, for the taxation year that includes the time the gain was made from the disposition of currency of a country other than Canada if the gain is in respect of (A) the settlement or extinguishment of an obligation of the particular corporation, the foreign affiliate or the partnership, as the case may be, that can reasonably be considered to have been issued or incurred in relation to the acquisition of the affiliate shares, or (B) if that taxation year began on or before August 19, 2011 (in the case of the particular corporation) or ended on or before August 19, 2011 (in the case of the foreign affiliate), the redemption, acquisition or cancellation of a share of the particular corporation or the foreign affiliate, as the case may be, or of an interest in the partnership that can reasonably be considered to have been issued in relation to the acquisition of the affiliate shares, and (ii) the amount of any gain realized by the particular corporation or the foreign affiliate, as the case may be, under an agreement that provides for the purchase, sale or exchange of currency, or from the disposition of a currency, which agreement or currency, as the case may be, can reasonably be considered to have been entered into or acquired by the particular corporation, the foreign affiliate or the partnership, as the case may be, for the principal purpose of hedging the foreign exchange exposure arising in connection with the acquisition of the affiliate shares. (D) paragraph 93(2.31)(b) of the Act, as enacted by subsection (4), is to be read as follows: C. 34 Tax Amendm (b) ½ of the total of the following amounts determined in respect of the particular corporation, or the foreign affiliate (that is referred to in paragraph (2.3)(b)) of the particular corporation, as the case may be: (i) the amount of the gain of the particular corporation, the foreign affiliate or the particular partnership (to the extent that the gain is reasonably attributable to the particular corporation or the foreign affiliate, as the case may be) that is included in the determination made under subsection 39(2) of the capital gain or capital loss of the particular corporation, the foreign affiliate or the particular partnership, as the case may be, for the taxation year that includes the time the gain was made from the disposition of currency of a country other than Canada if the gain is in respect of (A) the settlement or extinguishment of an obligation of the particular corporation, the foreign affiliate, the particular partnership or the other partnership, as the case may be, that can reasonably be considered to have been issued or incurred in relation to the acquisition of the affiliate shares, or (B) if that taxation year began on or before August 19, 2011 (in the case of the particular corporation) or ended on or before August 19, 2011 (in the case of the foreign affiliate), the redemption, acquisition or cancellation of a share of the particular corporation or the foreign affiliate, as the case may be, or an interest in the particular partnership or the other partnership, as the case may be, that can reasonably be considered to have been issued in relation to the acquisition of the affiliate shares, and (ii) the amount of any gain realized by a partnership (to the extent that the gain is reasonably attributable to the particular corporation or the foreign affiliate, as the case may be), by the particular corporation or the foreign affiliate, as the case may be, under an agreement that provides for the Impôt et ta 2011-2012-2013 purchase, sale or exchange of currency, or from the disposition of a currency, which agreement or currency, as the case may be, can reasonably be considered to have been entered into or acquired by the partnership, the particular corporation or the foreign affiliate, as the case may be, for the principal purpose of hedging the foreign exchange exposure arising in connection with the acquisition of the affiliate shares. (E) if the corporation has elected under subsection 70(32), the references to “August 19, 2011” in clauses 93(2.01)(b)(i)(B), (2.11)(b)(i)(B), (2.21)(b)(i)(B) and (2.31)(b)(i)(B) of the Act in the read-as texts in clauses (A), (B), (C) and (D), respectively, are, in respect of the foreign affiliates referred to in those clauses of the Act, to be read as references to “June 30, 2011”, (ii) if the corporation elects in writing under this subparagraph in respect of all relevant dispositions in respect of the corporation and files the election with the Minister of National Revenue on or before the day that is the later of the corporation’s filing-due date for the corporation’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, (A) in respect of subsection 93(2.01) of the Act, as enacted by subsection (4), (I) the formula in paragraph (a) of that subsection 93(2.01) is, in respect of all relevant dispositions in respect of the corporation, to be read as follows: A – (B – C) + D (II) paragraph (a) of that subsection 93(2.01) is, in respect of all relevant dispositions in respect of C. 34 Tax Amendm the corporation, to be read as if it contained a description of D that reads as follows: D is the lesser of (i) the amount, if any, by which the amount determined for B exceeds the amount determined for C, and (ii) the total of the following amounts determined in respect of the particular corporation, or the foreign affiliate (that is referred to in paragraph (2)(b)) of the particular corporation, as the case may be, (A) the amount of the gain that is included in the determination made under subsection 39(2) of the capital gain or capital loss of the particular corporation or the foreign affiliate, as the case may be, for the taxation year that includes the time the gain was made from the disposition of currency of a country other than Canada if the gain is in respect of (I) the settlement or extinguishment of an obligation of the particular corporation or the foreign affiliate, as the case may be, that can reasonably be considered to have been issued or incurred in relation to the acquisition of the affiliate share by the particular corporation or the foreign affiliate, as the case may be, or (II) if that taxation year began on or before August 19, 2011 (in the case of the particular corporation) or ended on or before August 19, 2011 (in the case of the foreign affiliate), the redemption, acquisition or cancellation of a share of the capital stock of the particular corporation or the foreign affiliate, as the case may be, that can reasonably be considered to Impôt et ta 2011-2012-2013 have been issued in relation to the acquisition of the affiliate share by the particular corporation or the foreign affiliate, as the case may be, and (B) the amount of any gain realized by the particular corporation or the foreign affiliate, as the case may be, under an agreement that provides for the purchase, sale or exchange of currency, or from the disposition of a currency, which agreement or currency, as the case may be, can reasonably be considered to have been entered into or acquired, by the particular corporation or the foreign affiliate, as the case may be, for the principal purpose of hedging the foreign exchange exposure arising in connection with the acquisition of the affiliate share. (III) if the corporation has elected under subsection 70(32), the reference to “August 19, 2011” in subclause (ii)(A)(II) of that description of D is, in respect of the foreign affiliate referred to in that subclause, to be read as a reference to “June 30, 2011”, (IV) paragraph (b) of that subsection 93(2.01) is, in respect of all relevant dispositions in respect of the corporation, to be read as follows: (b) nil. (B) in respect of subsection 93(2.11) of the Act, as enacted by subsection (4), (I) the formula in paragraph (a) of that subsection 93(2.11) is, in respect of all relevant dispositions in respect of the corporation, to be read as follows: A – (B – C) + D C. 34 Tax Amendm (II) paragraph (a) of that subsection 93(2.11) is, in respect of all relevant dispositions in respect of the corporation, to be read as if it contained a description of D that reads as follows: D is the lesser of (i) the amount, if any, by which the amount determined for B exceeds the amount determined for C, and (ii) ½ of the total of the following amounts determined in respect of the particular corporation, or the foreign affiliate (that is referred to in paragraph (2.1)(b)) of the particular corporation, as the case may be: (A) the amount of the gain of the particular corporation, the foreign affiliate or the disposing partnership (to the extent that the gain is reasonably attributable to the particular corporation or the foreign affiliate, as the case may be) that is included in the determination made under subsection 39(2) of the capital gain or capital loss of the particular corporation, the foreign affiliate or the disposing partnership, as the case may be, for the taxation year that includes the time the gain was made from the disposition of currency of a country other than Canada if the gain is in respect of (I) the settlement or extinguishment of an obligation of the particular corporation, the foreign affiliate or the disposing partnership, as the case may be, that can reasonably be considered to have been issued or incurred in relation to the acquisition of the affiliate share by the disposing partnership, or (II) if that taxation year began on or before August 19, 2011 (in the case of the particular 2011-2012-2013 Impôt et ta corporation) or ended on or before August 19, 2011 (in the case of the foreign affiliate), the redemption, acquisition or cancellation of a share of the capital stock of the particular corporation or the foreign affiliate, as the case may be, that can reasonably be considered to have been issued in relation to the acquisition of the affiliate share by the disposing partnership, and (B) the amount of any gain realized by the disposing partnership (to the extent that the gain is reasonably attributable to the particular corporation or the foreign affiliate, as the case may be), the particular corporation or the foreign affiliate, as the case may be, under an agreement that provides for the purchase, sale or exchange of currency, or from the disposition of a currency, which agreement or currency, as the case may be, can reasonably be considered to have been entered into or acquired, by the disposing partnership, the particular corporation or the foreign affiliate, as the case may be, for the principal purpose of hedging the foreign exchange exposure arising in connection with the acquisition of the affiliate share. (III) if the corporation has elected under subsection 70(32), the reference to “August 19, 2011” in subclause (ii)(A)(II) of that description of D is, in respect of the foreign affiliate referred to in that subclause, to be read as a reference to “June 30, 2011”, and (IV) paragraph (b) of that subsection 93(2.11) is, in respect of all relevant dispositions in respect of the corporation, to be read as follows: C. 34 Tax Amendm (b) nil. (C) in respect of subsection 93(2.21) of the Act, as enacted by subsection (4), (I) the formula in paragraph (a) of that subsection 93(2.21) is, in respect of all relevant dispositions in respect of the corporation, to be read as follows: A – (B – C) + D (II) paragraph (a) of that subsection 93(2.21) is, in respect of all relevant dispositions in respect of the corporation, to be read as if it contained a description of D that reads as follows: D is the lesser of (i) the amount, if any, by which the amount determined for B exceeds the amount determined for C, and (ii) the total of the following amounts determined in respect of the particular corporation, or the foreign affiliate (that is referred to in paragraph (2.2)(b)) of the particular corporation, as the case may be: (A) the amount of the gain of the particular corporation, the foreign affiliate or the partnership (to the extent that the gain is reasonably attributable to the particular corporation or the foreign affiliate, as the case may be) that is included in the determination made under subsection 39(2) of the capital gain or capital loss of the particular corporation, the foreign affiliate or the partnership, as the case may be, for the taxation year that includes the time the gain was made from the disposition of currency of a country other than Canada if the gain is in respect of (I) the settlement or extinguishment of an obligation of the particular corporation, the 2011-2012-2013 Impôt et ta foreign affiliate or the partnership, as the case may be, that can reasonably be considered to have been issued or incurred in relation to the acquisition of the affiliate shares, or (II) if that taxation year began on or before August 19, 2011 (in the case of the particular corporation) or ended on or before August 19, 2011 (in the case of the foreign affiliate), the redemption, acquisition or cancellation of a share of the particular corporation or the foreign affiliate, as the case may be, or of an interest in the partnership that can reasonably be considered to have been issued in relation to the acquisition of the affiliate shares, and (B) the amount of any gain realized by the particular corporation or the foreign affiliate, as the case may be, under an agreement that provides for the purchase, sale or exchange of currency, or from the disposition of a currency, which agreement or currency, as the case may be, can reasonably be considered to have been entered into or acquired by the particular corporation, the foreign affiliate or the partnership, as the case may be, for the principal purpose of hedging the foreign exchange exposure arising in connection with the acquisition of the affiliate shares. (III) if the corporation has elected under subsection 70(32), the reference to “August 19, 2011” in subclause (ii)(A)(II) of that description of D is, in respect of the foreign affiliate referred to in that subclause, to be read as a reference to “June 30, 2011”, and C. 34 Tax Amendm (IV) paragraph (b) of that subsection 93(2.21) is, in respect of all relevant dispositions in respect of the corporation, to be read as follows: (b) nil. (D) in respect of subsection 93(2.31) of the Act, as enacted by subsection (4), (I) the formula in paragraph (a) of that subsection 93(2.31) is, in respect of all relevant dispositions in respect of the corporation, to be read as follows: A – (B – C) + D (II) paragraph (a) of that subsection 93(2.31) is, in respect of all relevant dispositions in respect of the corporation, to be read as if it contained a description of D that reads as follows: D is the lesser of (i) the amount, if any, by which the amount determined for B exceeds the amount determined for C, and (ii) ½ of the total of the following amounts determined in respect of the particular corporation, or the foreign affiliate (that is referred to in paragraph (2.3)(b)) of the particular corporation, as the case may be: (A) the amount of the gain of the particular corporation, the foreign affiliate or the particular partnership (to the extent that the gain is reasonably attributable to the particular corporation or the foreign affiliate, as the case may be) that is included in the determination made under subsection 39(2) of the capital gain or capital loss of the particular corporation, the foreign affiliate or the particular partnership, as the case may be, for the taxation year that includes the time the gain was made from 2011-2012-2013 Impôt et ta the disposition of currency of a country other than Canada if the gain is in respect of (I) the settlement or extinguishment of an obligation of the particular corporation, the foreign affiliate, the particular partnership or the other partnership, as the case may be, that can reasonably be considered to have been issued or incurred in relation to the acquisition of the affiliate shares, or (II) if that taxation year began on or before August 19, 2011 (in the case of the particular corporation) or ended on or before August 19, 2011 (in the case of the foreign affiliate), the redemption, acquisition or cancellation of a share of the particular corporation or the foreign affiliate, as the case may be, or an interest in the particular partnership or the other partnership, as the case may be, that can reasonably be considered to have been issued in relation to the acquisition of the affiliate shares, and (B) the amount of any gain realized by a partnership (to the extent that the gain is reasonably attributable to the particular corporation or the foreign affiliate, as the case may be), by the particular corporation or the foreign affiliate, as the case may be, under an agreement that provides for the purchase, sale or exchange of currency, or from the disposition of a currency, which agreement or currency, as the case may be, can reasonably be considered to have been entered into or acquired by the partnership, the particular corporation or the foreign affiliate, as the case may be, for the principal purpose of hedging the C. 34 Tax Amendm foreign exchange exposure arising in connection with the acquisition of the affiliate shares. (III) if the corporation has elected under subsection 70(32), the reference to “August 19, 2011” in subclause (ii)(A)(II) of that description of D is, in respect of the foreign affiliate referred to in that subclause, to be read as a reference to “June 30, 2011”, and (IV) paragraph (b) of that subsection 93(2.31) is, in respect of all relevant dispositions in respect of the corporation, to be read as follows: (b) nil. (b) if the corporation elects in writing under this paragraph in respect of all losses of the corporation, and of all foreign affiliates of the corporation, in respect of dispositions (referred to in this paragraph as “pertinent dispositions” in respect of the corporation) of shares and partnership interests that occur on or before February 27, 2004 and files the election with the Minister of National Revenue on or before the day that is the later of the corporation’s filing-due date for the corporation’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, (i) subsections 93(2) and (2.01) — and if paragraph (c) applies, subsection 93(2.02) — of the Act, as enacted by subsection (4), with the modifications described in paragraph (a) (if applicable) being taken into account, also apply in respect of all pertinent dispositions in respect of the corporation that occur after 1994 and on or before February 27, 2004, except that the references to “twice” in that subsection 93(2.01), are, 2011-2012-2013 Impôt et ta (A) for taxation years of the corporation that end before February 28, 2000, to be read as references to “4/3 of”, and (B) for taxation years of the corporation that include February 28, 2000 or October 17, 2000 or that begin after February 28, 2000 and end before October 17, 2000, to be read as references to “the fraction that is the reciprocal of the fraction in paragraph 38(a), as amended by S.C. 2001, c. 17, that applies to the taxpayer for the year, multiplied by”, and (ii) subsections 93(2.1), (2.11), (2.2), (2.21), (2.3) and (2.31) — and if paragraph (c) applies, subsections 93(2.12), (2.22) and (2.32) — of the Act, as enacted by subsection (4), with the modifications described in paragraph (a) (if applicable) being taken into account, also apply in respect of all pertinent dispositions in respect of the corporation that occur after November 1999 and on or before February 27, 2004, except that the references to “twice” in those subsections 93(2.11), (2.21) and (2.31), are, (A) for taxation years of the corporation that end before February 28, 2000, to be read as references to “4/3 of”, and (B) for taxation years of the corporation that include February 28, 2000 or October 17, 2000 or that begin after February 28, 2000 and end before October 17, 2000, to be read as references to “the fraction that is the reciprocal of the fraction in paragraph 38(a), as amended by S.C. 2001, c. 17, that applies to the taxpayer for the year, multiplied by”; and (c) if the corporation elects in writing under this paragraph in respect of all relevant dispositions in respect of the corporation that occur before August 19, 2012 and files the election with the Minister of National Revenue on or before C. 34 Tax Amendm the day that is the later of the corporation’s filing-due date for the corporation’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, paragraph (a) does not apply in respect of all those relevant dispositions. (10) Subsection (5) applies if subsection 93(2.01) of the Act, as enacted by subsection (4), applies, except that, (a) where that subsection 93(2.01) applies but subsection 93(2.11) of the Act, as enacted by subsection (4), does not apply, the portion of subsection 93(3) of the Act before paragraph (a), as enacted by subsection (5), is to be read as follows: (3) For the purposes of subsection (2.01), (b) in respect of dispositions that occur on or before August 19, 2011, paragraph 93(3)(a) of the Act, as enacted by subsection (5), is to be read as follows: (a) a dividend received by a corporation resident in Canada is an exempt dividend to the extent of the amount in respect of the dividend that is deductible from the income of the corporation for the purposes of computing the taxable income of the corporation because of paragraph 113(1)(a), (b) or (c); and (11) Subsection (6) applies to acquisitions of shares of the capital stock of a foreign affiliate of a taxpayer that occur after February 27, 2004. However, if (a) the acquisition occurs on or before August 19, 2011, the portion of subsection 93(4) of the Act before paragraph (a), as enacted by subsection (6), is to be read as follows: (4) If a taxpayer resident in Canada or a foreign affiliate (which taxpayer or foreign affiliate is referred to in this subsection as the “transferee”) of the taxpayer has acquired shares of the capital stock of one or more foreign 2011-2012-2013 Impôt et ta affiliates (each referred to in this subsection as an “acquired affiliate”) of the taxpayer on a disposition of shares (such shares disposed of being referred to in this subsection as the “disposed shares”) of the capital stock of any other foreign affiliate of the taxpayer (other than a disposition to which subsection 40(3.4) applies), the following rules apply: (b) the taxpayer has elected under paragraph (8)(b), subsection (6), with the portion of subsection 93(4) of the Act before paragraph (a), as enacted by that subsection, being read as required by paragraph (a), applies to all acquisitions of shares of the capital stock of all foreign affiliates of the taxpayer that occur after 1994. 69. (1) The portion of subsection 93.1(1) of the Act before paragraph (a) is replaced by the following: Shares held by partnership 93.1 (1) For the purposes of determining whether a non-resident corporation is a foreign affiliate of a corporation resident in Canada for the purposes of subsections (2), 20(12) and 39(2.1), sections 90, 93 and 113, paragraph 128.1(1)(d), (and any regulations made for the purposes of those provisions), section 95 (to the extent that it is applied for the purposes of those provisions), paragraph 95(2)(g.04) and section 126, if, based on the assumptions contained in paragraph 96(1)(c), at any time shares of a class of the capital stock of a corporation are owned by a partnership or are deemed under this subsection to be owned by a partnership, then each member of the partnership is deemed to own at that time the number of those shares that is equal to the proportion of all those shares that (2) Section 93.1 of the Act is amended by adding the following after subsection (2): Tiered partnerships (3) A person or partnership that is (or is deemed by this subsection to be) a member of a particular partnership that is a member of another partnership is deemed to be a member of the other partnership, and the person or partnership is deemed to have, directly, rights to C. 34 Tax Amendm the income or capital of the other partnership to the extent of the person or partnership’s direct and indirect rights to that income or capital, for the purposes of applying (a) except to the extent that the context otherwise requires, a provision of this subdivision; (b) any of paragraphs 13(21.2)(a), 14(12)(a), 18(13)(a), 40(2)(e.1), (e.3) and (g) and (3.3)(a); and (c) subsections 39(2.1) and 40(3.6). (3) Subsection (1) is deemed to have come into force on August 20, 2011. (4) Subsection (2) applies in respect of taxation years of a foreign affiliate of a taxpayer that end after August 19, 2011. 70. (1) The formula in the definition “foreign accrual property income” in subsection 95(1) of the Act is replaced by the following: (A + A.1 + A.2 + B + C) – (D + E + F + F.1 + G + H) (2) The description of B in the definition “foreign accrual property income” in subsection 95(1) of the Act is replaced by the following: B is the total of all amounts each of which is the portion of the affiliate’s income (to the extent that the income is not included under the description of A) for the year, or of the affiliate’s taxable capital gain for the year that can reasonably be considered to have accrued after its 1975 taxation year, from a disposition of property (a) that is not, at the time of disposition, excluded property of the affiliate, or (b) that is, at the time of disposition, excluded property of the affiliate, if any of paragraphs (2)(c), (d) and (d.1), subparagraph (2)(e)(i) and paragraph 88(3)(a) applies to the disposition, Impôt et ta 2011-2012-2013 (3) The description of E in the definition “foreign accrual property income” in subsection 95(1) of the Act is replaced by the following: E is the lesser of (a) the amount of the affiliate’s allowable capital losses for the year from dispositions of property (other than excluded property and property in respect of which an election is made by the taxpayer under subsection 88(3.3)) that can reasonably be considered to have accrued after its 1975 taxation year, and (b) the total of all amounts each of which is the portion of a taxable capital gain of the affiliate that is included in the amount determined for B in respect of the affiliate for the year, (4) The definition “foreign accrual property income” in subsection 95(1) of the Act is amended by adding the following after the description of F: F.1 is the lesser of (a) the prescribed amount for the year, and (b) the amount, if any, by which (i) the total of all amounts each of which is the portion of a taxable capital gain of the affiliate that is included in the amount determined for B in respect of the affiliate for the year exceeds (ii) the amount determined for E in respect of the affiliate for the year, (5) Paragraph (b) of the description of G in the definition “foreign accrual property income” in subsection 95(1) of the Act is replaced by the following: C. 34 Tax Amendm (b) the total of all amounts determined for D to F.1 in respect of the affiliate for the year, and (6) Subparagraph (b)(i) of the definition “participating percentage” in subsection 95(1) of the Act is replaced by the following: (i) the percentage that would be the taxpayer’s equity percentage in the affiliate at the end of that taxation year on the assumption that the taxpayer owned no shares other than the particular share (but in no case shall that assumption be made for the purpose of determining whether or not a corporation is a foreign affiliate of the taxpayer) if (A) the affiliate and each corporation that is relevant to the determination of the taxpayer’s equity percentage in the affiliate have, at that time, only one class of issued shares, and (B) no foreign affiliate (referred to in this clause as the “upper-tier affiliate”) of the taxpayer that is relevant to the determination of the taxpayer’s equity percentage in the affiliate has, at that time, an equity percentage in a foreign affiliate (including, for greater certainty, the affiliate) of the taxpayer that has an equity percentage in the upper-tier affiliate, and (7) Subsection 95(1) of the Act is amended by adding the following in alphabetical order: “designated liquidation and dissolution” « liquidation et dissolution désignées » “designated liquidation and dissolution”, of a foreign affiliate (referred to in this definition as the “disposing affiliate”) of a taxpayer, means a liquidation and dissolution of the disposing affiliate in respect of which (a) the taxpayer had, immediately before the time of the earliest distribution of property by the disposing affiliate in the course of the Impôt et ta 2011-2012-2013 liquidation and dissolution, a surplus entitlement percentage in respect of the disposing affiliate of not less than 90%, (b) both (i) the percentage determined by the following formula is greater than or equal to 90%: A/B where A is the amount, if any, by which (A) the total of all amounts each of which is the fair market value, at the time at which it is distributed, of a property that is distributed by the disposing affiliate, in respect of shares of the capital stock of the disposing affiliate, in the course of the liquidation and dissolution to one particular shareholder of the disposing affiliate that was, immediately before the time of the distribution, a foreign affiliate of the taxpayer exceeds (B) the total of all amounts each of which is an amount owing (other than an unpaid dividend) by, or an obligation of, the disposing affiliate that was assumed or cancelled by the particular shareholder in consideration for a property referred to in clause (A), and B is the amount, if any, by which (A) the total of all amounts each of which is the fair market value, at the time at which it is distributed, of a property that is distributed by the disposing affiliate, in respect of shares of the capital stock of the disposing affiliate, to a shareholder of the disposing affiliate in the course of the liquidation and dissolution exceeds C. 34 Tax Amendm (B) the total of all amounts each of which is an amount owing (other than an unpaid dividend) by, or an obligation of, the disposing affiliate that was assumed or cancelled by a shareholder of the disposing affiliate in consideration for a property referred to in clause (A), and (ii) at the time of each distribution of property by the disposing affiliate in the course of the liquidation and dissolution in respect of shares of the capital stock of the disposing affiliate, the particular shareholder holds shares of that capital stock that would, if an annual general meeting of the shareholders of the disposing affiliate were held at that time, entitle it to 90% or more of the votes that could be cast under all circumstances at the meeting, or (c) one particular shareholder of the disposing affiliate that was, throughout the liquidation and dissolution, a foreign affiliate of the taxpayer owns not less than 90% of the issued shares of each class of the capital stock of the disposing affiliate throughout the liquidation and dissolution; “taxable Canadian business” « entreprise canadienne imposable » “taxable Canadian business”, at any time, of a foreign affiliate of a taxpayer resident in Canada or of a partnership of which a foreign affiliate of a taxpayer resident in Canada is a member (which foreign affiliate or partnership is referred to in this definition as the “operator”), means a business the income from which (a) is, or would be if there were income from the business for the operator’s taxation year or fiscal period that includes that time, included in computing the foreign affiliate’s taxable income earned in Canada for a taxation year under subparagraph 115(1)(a)(ii), and (b) is not, or would not be if there were income from the business for the operator’s taxation year or fiscal period that includes that time, exempt, because of a tax treaty with a country, from tax under this Part; (8) Paragraph 95(2)(c) of the Act is replaced by the following: Impôt et ta 2011-2012-2013 (c) if a foreign affiliate (referred to in this paragraph as the “disposing affiliate”) of a taxpayer has, at any time, disposed of capital property (other than property the adjusted cost base of which, at that time, is greater than the amount that would, in the absence of this paragraph, be the disposing affiliate’s proceeds of disposition of the property in respect of the disposition) that was shares (referred to in this paragraph as the “shares disposed of”) of the capital stock of another foreign affiliate of the taxpayer to any other corporation that was, immediately after that time, a foreign affiliate (referred to in this paragraph as the “acquiring affiliate”) of the taxpayer for consideration that includes shares of the capital stock of the acquiring affiliate, (i) the cost to the disposing affiliate of any property (other than shares of the capital stock of the acquiring affiliate) receivable by the disposing affiliate as consideration for the disposition is deemed to be the fair market value of the property at that time, (ii) the cost to the disposing affiliate of each share of a class of the capital stock of the acquiring affiliate that is receivable by the disposing affiliate as consideration for the disposition is deemed to be the amount determined by the formula (A – B) × C/D where A is the total of all amounts each of which is the relevant cost base to the disposing affiliate at that time, in respect of the taxpayer, of a share disposed of, B is the fair market value at that time of the consideration receivable for the disposition (other than shares of the capital stock of the acquiring affiliate), C is the fair market value, immediately after that time, of the share, and C. 34 Tax Amendm D is the fair market value, immediately after that time, of all shares of the capital stock of the acquiring affiliate receivable by the disposing affiliate as consideration for the disposition, (iii) the disposing affiliate’s proceeds of disposition of the shares are deemed to be an amount equal to the cost to it of all shares and other property receivable by it from the acquiring affiliate as consideration for the disposition, and (iv) the cost to the acquiring affiliate of the shares acquired from the disposing affiliate is deemed to be an amount equal to the disposing affiliate’s proceeds of disposition referred to in subparagraph (iii); (9) Subparagraph 95(2)(d)(iv) of the Act is replaced by the following: (iv) “adjusted cost bases” were read as “relevant cost bases, in respect of the taxpayer,”; (10) Paragraphs 95(2)(d.1) to (e.1) of the Act are replaced by the following: (d.1) if there has been a foreign merger of two or more predecessor foreign corporations to form a new foreign corporation that is, immediately after the merger, a foreign affiliate of a taxpayer and one or more of the predecessor foreign corporations (each being referred to in this paragraph as a “foreign affiliate predecessor”) was, immediately before the merger, a foreign affiliate of the taxpayer, (i) each property of the new foreign corporation that was a property of a foreign affiliate predecessor immediately before the merger is deemed to have been (A) disposed of by the foreign affiliate predecessor immediately before the merger for proceeds of disposition equal to the relevant cost base of the property to the foreign affiliate predecessor, in respect of the taxpayer, at that time, and 2011-2012-2013 Impôt et ta (B) acquired by the new foreign corporation, at that time, at a cost equal to the amount determined under clause (A), (ii) the new foreign corporation is deemed to be the same corporation as, and a continuation of, each foreign affiliate predecessor for the purposes of applying (A) this subsection and the definition “foreign accrual property income” in subsection (1) with respect to any disposition by the new foreign corporation of any property to which subparagraph (i) applied, (B) subsections 13(21.2), 14(12), 18(15) and 40(3.4) in respect of any property that was disposed of, at any time before the merger, by a foreign affiliate predecessor, and (C) paragraph 40(3.5)(c) in respect of any share that was deemed under that paragraph to be owned, at any time before the merger, by a foreign affiliate predecessor, and (iii) for the purposes of the description of A.2 in the definition “foreign accrual property income” in subsection (1), the total of all amounts each of which is the amount determined for G in respect of a foreign affiliate predecessor for its last taxation year that ends on or before the time of the merger is deemed to be the amount determined for G in respect of the new foreign corporation for its taxation year that immediately precedes its first taxation year; (e) notwithstanding subsection 69(5), if at any time a foreign affiliate (referred to in this paragraph as the “shareholder affiliate”) of a taxpayer receives a property (referred to in this paragraph as the “distributed property”) from another foreign affiliate (referred to in this paragraph as the “disposing affiliate”) of the taxpayer on a liquidation and dissolution of the disposing affiliate and the distributed property is received in respect of shares of the C. 34 Tax Amendm capital stock of the disposing affiliate that are disposed of on the liquidation and dissolution, (i) the distributed property is deemed to have been disposed of at that time by the disposing affiliate to the shareholder affiliate for proceeds of disposition equal to the relevant cost base to the disposing affiliate of the distributed property in respect of the taxpayer, immediately before that time, if (A) the liquidation and dissolution is a designated liquidation and dissolution of the disposing affiliate, or (B) the distributed property is a share of the capital stock of another foreign affiliate of the taxpayer that was, immediately before that time, excluded property of the disposing affiliate, (ii) if subparagraph (i) does not apply to the distributed property, the distributed property is deemed to have been disposed of at that time by the disposing affiliate to the shareholder affiliate for proceeds of disposition equal to the distributed property’s fair market value at that time, (iii) the distributed property is deemed to have been acquired, at that time, by the shareholder affiliate at a cost equal to the amount determined under subparagraph (i) or (ii) to be the disposing affiliate’s proceeds of disposition of the distributed property, (iv) each share of a class of the capital stock of the disposing affiliate that is disposed of by the shareholder affiliate on the liquidation and dissolution of the disposing affiliate is deemed to be disposed of for proceeds of disposition equal to (A) if the liquidation and dissolution is a designated liquidation and dissolution of the disposing affiliate (I) where the amount that would, if clause (B) applied, be determined under that clause in respect of the share is greater than or equal to the adjusted cost base of the share to the Impôt et ta 2011-2012-2013 shareholder affiliate immediately before the disposition, that adjusted cost base, or (II) where the adjusted cost base of the share to the shareholder affiliate immediately before the disposition exceeds the amount that would, if clause (B) applied, be determined under that clause in respect of the share 1. if the share is not excluded property of the shareholder affiliate, that adjusted cost base, and 2. in any other case, the amount that would be determined under clause (B), and (B) in any other case, the amount determined by the formula (A – B)/C where A is the total of all amounts each of which is the cost to the shareholder affiliate of a distributed property, as determined under subparagraph (iii), received, at any time, in respect of the class, B is the total of all amounts each of which is an amount owing (other than an unpaid dividend) by, or an obligation of, the disposing affiliate that was assumed or cancelled by the shareholder affiliate in consideration for the distribution of a distributed property referred to in the description of A, and C is the total number of issued and outstanding shares of the class that are owned by the shareholder affiliate during the liquidation and dissolution, and (v) if the liquidation and dissolution is a designated liquidation and dissolution of the disposing affiliate, C. 34 Tax Amendm (A) the shareholder affiliate is deemed to be the same corporation as, and a continuation of, the disposing affiliate for the purposes of applying (I) this subsection and the definition “foreign accrual property income” in subsection (1) with respect to any disposition by the shareholder affiliate of any property to which clause (i)(A) applied, (II) subsections 13(21.2), 14(12), 18(15) and 40(3.4) in respect of any property that was disposed of, at any time before the liquidation and dissolution, by the disposing affiliate, and (III) paragraph 40(3.5)(c) in respect of any share that was deemed under that paragraph to be owned, at any time before the liquidation and dissolution, by the disposing affiliate, and (B) for the purposes of the description of A.2 in the definition “foreign accrual property income” in subsection (1), the amount, if any, determined for G in respect of the disposing affiliate for its first taxation year that ends after the beginning of the liquidation and dissolution is to be added to the amount otherwise determined for G in respect of the shareholder affiliate for its taxation year that immediately precedes its taxation year that includes the time at which the liquidation and dissolution began; (11) Subparagraph 95(2)(f.11)(i) of the Act is replaced by the following: (i) if the amount is described in subparagraph (f)(i), this Act is to be (A) read without reference to section 26 of the Income Tax Application Rules, and (B) applied as if, in respect of any debt obligation owing by the foreign affiliate or a partnership of which the foreign affiliate is a member (which foreign affiliate or partnership is referred to in 2011-2012-2013 Impôt et ta this clause as the “debtor”), each capital gain or loss of the debtor that is deemed to arise under subsection 39(2) or (3) in respect of the debt obligation were from a disposition of property that was held by the debtor throughout the period during which the debt obligation was owed by the debtor and, for greater certainty, at the time of the disposition, (12) Subparagraph 95(2)(f.11)(ii) of the Act is amended by striking out “and” at the end of clause (A), adding “and” at the end of clause (B) and adding the following after clause (B): (C) this Act is to be applied as if, in respect of any debt obligation owing by the foreign affiliate or a partnership of which the foreign affiliate is a member (which foreign affiliate or partnership is referred to in this clause as the “debtor”), each amount of income or loss of the debtor — from a property, from a business other than an active business or from a non-qualifying business — in respect of the debt obligation were from such a property that was held, or such a business that was carried on, as the case may be, by the debtor throughout the period during which the debt obligation was owed by the debtor and at the time at which the debt obligation was settled or extinguished; (13) Subparagraph 95(2)(f.12)(i) of the Act is replaced by the following: (i) subject to paragraph (f.13), each capital gain, capital loss, taxable capital gain and allowable capital loss (other than a gain or loss in respect of a debt referred to in subparagraph (i)(i) or (ii)) of the foreign affiliate for the taxation year from the disposition, at any time, of a property that, at that time, was an excluded property of the foreign affiliate, (14) Paragraphs 95(2)(f.14) and (f.15) of the Act are replaced by the following: C. 34 Tax Amendm (f.14) a foreign affiliate of a taxpayer is to determine using Canadian currency each amount of its income, loss, capital gain, capital loss, taxable capital gain or allowable capital loss for a taxation year, other than an amount to which paragraph (f.12), (f.13) or (f.15) applies; (f.15) for the purposes of applying subparagraph (f)(i) in respect of a debt obligation owing by a foreign affiliate of a taxpayer, or a partnership of which the foreign affiliate is a member, that is a debt referred to in subparagraph (i)(i) or (ii), the references in subsection 39(2) to “Canadian currency” are to be read as references to “the taxpayer’s calculating currency”; (15) Subparagraph 95(2)(g)(ii) of the Act is replaced by the following: (ii) the redemption, acquisition or cancellation of, or a qualifying return of capital (within the meaning assigned by subsection 90(3)) in respect of, a share of the capital stock of a qualified foreign affiliate by the qualified foreign affiliate, or (16) Paragraph 95(2)(g.02) of the Act is repealed. (17) Subsection 95(2) of the Act is amended by adding the following after paragraph (g.03): (g.04) if at any time a corporation resident in Canada or a partnership of which such a corporation is a member (such corporation or partnership referred to in this paragraph as the “borrowing party”) has received a loan from, or become indebted to, a creditor that is a foreign affiliate (referred to in this paragraph as a “creditor affiliate”) of the borrowing party or that is a partnership (referred to in this paragraph as a “creditor partnership”) of which such an affiliate is a member, the loan or indebtedness is at a later time repaid, in whole or in part, and the amount of the borrowing party’s capital gain or capital loss determined, in the absence of subsection 39(2.1), under subsection 39(2) in respect of 2011-2012-2013 Impôt et ta the repayment is equal to the amount of the creditor affiliate’s or creditor partnership’s capital loss or capital gain, as the case may be, determined, in respect of the borrowing party and in the absence of this paragraph, in respect of the repayment, then that capital loss or capital gain is deemed to be nil; (18) Subparagraph 95(2)(k)(iv) of the Act is replaced by the following: (iv) if the foreign business of the affiliate is a business in respect of which the affiliate would, if the foreign business were carried on in Canada, be required by law to report to a regulating authority in Canada such as the Superintendent of Financial Institutions or a similar authority of a province, (A) the affiliate is deemed to be required by law to report to and to be subject to the supervision of such regulating authority, and (B) if the affiliate is a life insurer and the foreign business of the affiliate is a life insurance business, the life insurance policies issued in the conduct of that business are deemed to be life insurance policies in Canada, and (19) Paragraph 95(2)(k) of the Act, as amended by subsection (18), is replaced by the following: (j.1) paragraph (j.2) applies if, in a particular taxation year of a foreign affiliate of a taxpayer or in a particular fiscal period of a partnership (which foreign affiliate or partnership is referred to in this paragraph and paragraph (j.2) as the “operator” and which particular taxation year or particular fiscal period is referred to in this paragraph and paragraph (j.2) as the “specified taxation year”) a member of which is, at the end of the period, a foreign affiliate of a taxpayer, (i) the operator carries on a business, C. 34 Tax Amendm (ii) the business includes the insuring of risks, (iii) the business is not, at any time, a taxable Canadian business, (iv) the business is (A) an investment business, (B) a non-qualifying business, or (C) a business whose activities include activities deemed by paragraph (a.2) or (b) to be a separate business, other than an active business, carried on by the affiliate, and (v) in respect of the investment business, non-qualifying business or separate business (each of these businesses being referred to in this subparagraph and paragraph (j.2) as a “foreign business”), as the case may be, the operator would, if it were a corporation carrying on the foreign business in Canada, be required by law to report to, and be subject to the supervision of, a regulatory authority that is the Superintendent of Financial Institutions or is a similar authority of a province; (j.2) if this paragraph applies, in computing the operator’s income or loss from the foreign business for the specified taxation year and each subsequent taxation year or fiscal period in which the foreign business is carried on by the operator (i) the operator is deemed to carry on the foreign business in Canada throughout that part of the specified taxation year, and of each of those subsequent taxation years or fiscal periods, in which the foreign business is carried on by the operator, and (ii) for the purposes of Part XIV of the Income Tax Regulations, (A) the operator is deemed to be required by law to report to, and to be subject to the supervision of, the regulatory authority referred to in subparagraph (j.1)(v), and Impôt et ta 2011-2012-2013 (B) if the operator is a life insurer and the foreign business is part of a life insurance business, the life insurance policies issued in the conduct of the foreign business are deemed to be life insurance policies in Canada; (k) paragraph (k.1) applies if (i) in a particular taxation year of a foreign affiliate of a taxpayer or in a particular fiscal period of a partnership (which foreign affiliate or partnership is referred to in this paragraph and paragraph (k.1) as the “operator” and which particular taxation year or particular fiscal period is referred to in this paragraph and paragraph (k.1) as the “specified taxation year”) a member of which is, at the end of the period, a foreign affiliate of a taxpayer, (A) the operator carries on a business, (B) the business is not, at any time, a taxable Canadian business, and (C) the business is (I) an investment business, (II) a non-qualifying business, (III) a business whose activities include activities deemed by any of paragraphs (a.1) to (b) to be a separate business, other than an active business, carried on by the affiliate, or (IV) a business the income from which is included by paragraph (l) in computing the affiliate’s income from property for the specified taxation year, and (ii) in the taxation year of the affiliate or the fiscal period of the partnership that includes the day that is immediately before the beginning of the specified taxation year, (A) the affiliate or partnership carried on the business, or the activities so deemed to be a separate business, as the case may be, C. 34 Tax Amendm (B) the business was not, or the activities were not, as the case may be, at any time, part of a taxable Canadian business, and (C) the business was not described in any of subclauses (i)(C)(I), (II) and (IV), or the activities were not described in subclause (i)(C)(III), as the case may be; (k.1) if this paragraph applies, in computing the operator’s income or loss from the investment business, non-qualifying business, separate business or business described in paragraph (l) (each of these businesses being referred to in this paragraph as a “foreign business”), as the case may be, and the operator’s capital gain or capital loss from the disposition of property used or held in the course of carrying on the foreign business, for the specified taxation year and each subsequent taxation year or fiscal period in which the foreign business is carried on by the operator (i) the operator is deemed (A) to begin to carry on the foreign business in Canada at the beginning of the specified taxation year, and (B) to carry on the foreign business in Canada throughout that part of the specified taxation year, and of each of those subsequent taxation years or fiscal periods, in which the foreign business is carried on by the operator, (ii) where, in respect of the foreign business, the operator would, if it were a corporation carrying on the foreign business in Canada, be required by law to report to, and be subject to the supervision of, a regulatory authority that is the Superintendent of Financial Institutions or a similar authority of a province, (A) the operator is deemed to be required by law to report to, and to be subject to the supervision of, the regulatory authority, and (B) if the operator is a life insurer and the foreign business is part of a life insurance business, the life insurance 2011-2012-2013 Impôt et ta policies issued in the conduct of the foreign business are deemed to be life insurance policies in Canada, and (iii) paragraphs 138(11.91)(c) to (e) apply to the operator for the specified taxation year in respect of the foreign business as if (A) the operator were the insurer referred to in subsection 138(11.91), (B) the specified taxation year of the operator were the particular taxation year of the insurer referred to in that subsection, (C) the foreign business of the operator were the business of the insurer referred to in that subsection, and (D) the reference in paragraph 138(11.91)(e) to “property owned by it at that time that is designated insurance property in respect of the business” were read as a reference to “property owned or held by it at that time that is used or held by it in the particular taxation year in the course of carrying on the insurance business”; (k.2) for the purposes of paragraphs (j.1) to (k.1) and the definition “taxable Canadian business” in subsection (1), any portion of a business carried on by a person or partnership that is carried on in Canada is deemed to be a business that is separate from any other portion of the business carried on by the person or partnership; (20) Paragraph 95(2)(u) of the Act is replaced by the following: C. 34 Tax Amendm (u) if any entity is (or is deemed by this paragraph to be) a member of a particular partnership that is a member of another partnership, (i) the entity is deemed to be a member of the other partnership for the purposes of (A) subparagraph (ii), (B) applying the reference, in paragraph (a), to “a member” of a partnership, (C) paragraphs (a.1) to (b), (g.03), (j.1) to (k.1) and (o), (D) paragraphs (b) and (c) of the definition “investment business” in subsection (1), and (E) the definition “taxable Canadian business” in subsection (1), and (ii) in applying paragraph (g.03) and the definition “taxable Canadian business” in subsection (1), the entity is deemed to have, directly, rights to the income or capital of the other partnership to the extent of the entity’s direct and indirect rights to that income or capital; (21) Paragraph 95(2)(u) of the Act, as enacted by subsection (20), is repealed. (22) The definition “relevant cost base” in subsection 95(4) of the Act is replaced by the following: “relevant cost base” « prix de base approprié » “relevant cost base”, of a property at any time to a foreign affiliate of a taxpayer, in respect of the taxpayer, means the greater of (a) the amount determined — or, if the taxpayer is not a corporation, the amount that would be determined if the taxpayer were a corporation resident in Canada — by the formula A+B–C where Impôt et ta 2011-2012-2013 A is the amount for which the property could be disposed of at that time that would not, in the absence of paragraph (2)(f.1), result in any amount being added to, or deducted from, any of the affiliate’s (i) exempt earnings, exempt loss, taxable earnings and taxable loss (all within the meaning of subsection 5907(1) of the Income Tax Regulations), in respect of the taxpayer, for the taxation year of the affiliate that includes that time, and (ii) hybrid surplus and hybrid deficit, in respect of the taxpayer, at that time, B is the amount, if any, by which any income or gain from a disposition of the property would, if the property were disposed of at that time for proceeds of disposition equal to its fair market value at that time be reduced under paragraph (2)(f.1), and C is the amount, if any, by which any loss from a disposition of the property would, if the property were disposed of at that time for proceeds of disposition equal to its fair market value at that time be reduced under paragraph (2)(f.1), and (b) either (i) if the affiliate is an eligible controlled foreign affiliate of the taxpayer at that time, the amount that the taxpayer elects, in accordance with prescribed rules, in respect of the property not exceeding the fair market value at that time of the property, or (ii) in any other case, nil. (23) Subsection 95(4) of the Act is amended by adding the following in alphabetical order: 346 “eligible controlled foreign affiliate” « société étrangère affiliée contrôlée admissible » C. 34 Tax Amendm “eligible controlled foreign affiliate”, of a taxpayer, at any time, means a foreign affiliate at that time of the taxpayer in respect of which the following conditions are met: (a) the affiliate is a controlled foreign affiliate of the taxpayer at that time and at the end of the affiliate’s taxation year that includes that time, and (b) the total of all amounts each of which would be, if this definition were read without reference to this paragraph, the participating percentage (determined at the end of the taxation year) of a share owned by the taxpayer of the capital stock of a corporation, in respect of the affiliate, is not less than 90%; (24) Subsections (1), (4) and (5) apply in respect of taxation years of a foreign affiliate of a taxpayer that end after August 19, 2011. (25) Subsection (2) applies in respect of taxation years of a foreign affiliate of a taxpayer that end after December 19, 2002. However, paragraph (b) of the description of B in the definition “foreign accrual property income” in subsection 95(1) of the Act, as enacted by subsection (2), is (a) if the taxpayer has elected under subsection (28) but not under subsection (31), to be read as follows: (b) that is, at the time of disposition, excluded property of the affiliate, if any of paragraphs (2)(c) and (d), subparagraph (2)(e)(i) and paragraph 88(3)(a) applies to the disposition, (b) if the taxpayer has elected under subsection (31) but not under subsection (28), to be read as follows: (b) that is, at the time of disposition, excluded property of the affiliate, if any of paragraphs (2)(c) to (e) and 88(3)(a) applies to the disposition, 2011-2012-2013 Impôt et ta (c) if the taxpayer has elected under neither subsection (28) nor subsection (31), to be read as follows: (b) that is, at the time of disposition, excluded property of the affiliate, if any of paragraphs (2)(c), (d), (e) and 88(3)(a) applies to the disposition, (26) Subsection (3) applies to dispositions of property by a foreign affiliate of a taxpayer that occur after February 27, 2004, except that, in respect of such dispositions of property that occur in taxation years of the foreign affiliate that end on or before August 19, 2011, the description of E in the definition “foreign accrual property income” in subsection 95(1) of the Act, as enacted by subsection (3), is to be read as follows: E is the amount of the affiliate’s allowable capital losses for the year from dispositions of property (other than excluded property and property in respect of which an election is made by the taxpayer under subsection 88(3.3)) that can reasonably be considered to have accrued after its 1975 taxation year, (27) Subsection (6) applies in respect of taxation years of a foreign affiliate of a taxpayer that begin after August 19, 2011. (28) The definition “designated liquidation and dissolution” in subsection 95(1) of the Act, as enacted by subsection (7), paragraph 95(2)(e) of the Act, as enacted by subsection (10), and the repeal by subsection (10) of paragraph 95(2)(e.1) of the Act apply in respect of liquidations and dissolutions of foreign affiliates of a taxpayer that begin after August 19, 2011. However, if the taxpayer elects in writing under this subsection in respect of all of its foreign affiliates and files the election with the Minister of National Revenue on or before the day that is the later of the taxpayer’s filing-due date for the taxpayer’s taxation year that includes the C. 34 Tax Amendm day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, then (a) the definition “designated liquidation and dissolution” in subsection 95(1) of the Act, as enacted by subsection (7), that paragraph 95(2)(e) and that repeal of paragraph 95(2)(e.1) apply to liquidations and dissolutions of all foreign affiliates of the taxpayer that begin after December 20, 2002; and (b) in respect of liquidations and dissolutions of all foreign affiliates of the taxpayer that begin on or before August 19, 2011, (i) the definition “designated liquidation and dissolution” in subsection 95(1) of the Act, as enacted by subsection (7), is to be read without reference to its subparagraph (b)(ii), and (ii) subparagraphs 95(2)(e)(iv) and (v) of the Act, as enacted by subsection (10), are to be read as follows: (iv) each share of a class of the capital stock of the disposing affiliate that is disposed of by the shareholder affiliate on the liquidation and dissolution of the disposing affiliate is deemed to be disposed of for proceeds of disposition equal to (A) if the liquidation and dissolution is a designated liquidation and dissolution of the disposing affiliate, the adjusted cost base of the share to the shareholder affiliate immediately before the disposition, and (B) in any other case, the amount determined by the formula (A – B)/C where A is the total of all amounts each of which is the cost to the shareholder affiliate of a distributed property, as determined under subparagraph (iii), received in respect of the class, 2011-2012-2013 Impôt et ta B is the total of all amounts each of which is an amount owing (other than an unpaid dividend) by, or an obligation of, the disposing affiliate that was assumed or cancelled by the shareholder affiliate in consideration for the distribution of a distributed property referred to in the description of A, and C is the total number of issued and outstanding shares of the class that are owned by the shareholder affiliate during the liquidation and dissolution, and (v) if the liquidation and dissolution is a designated liquidation and dissolution of the disposing affiliate, for the purposes of this subsection and the definition “foreign accrual property income” in subsection (1), the shareholder affiliate is, with respect to any disposition by it of any property to which clause (i)(A) applied, deemed to be the same corporation as, and a continuation of, the disposing affiliate; (29) The definition “taxable Canadian business” in subsection 95(1) of the Act, as enacted by subsection (7), and subsection (19) apply in respect of taxation years of a foreign affiliate of a taxpayer that begin after December 20, 2002. However, (a) in respect of taxation years of a foreign affiliate of the taxpayer that begin before August 19, 2011, (i) subparagraph 95(2)(j.1)(iv) of the Act, as enacted by subsection (19), is to be read without reference to its clause (B), (ii) subparagraph 95(2)(j.1)(v) of the Act, as enacted by subsection (19), is to be read as follows: (v) in respect of the investment business or separate business (each of these businesses being referred to in this subparagraph and paragraph (j.2) as a “foreign business”), as the case may be, the operator would, if it were a corporation carrying on the foreign business in Canada, be required by law to C. 34 Tax Amendm report to, and be subject to the supervision of, a regulatory authority that is the Superintendent of Financial Institutions or a similar authority of a province; (iii) clause 95(2)(k)(i)(C) of the Act, as enacted by subsection (19), is to be read without reference to its subclause (II), (iv) clause 95(2)(k)(ii)(C) of the Act, as enacted by subsection (19), is to be read as follows: (C) the business was not described in subclause (i)(C)(I) or (IV) or the activities were not described in subclause (i) (C)(III); (v) the portion of paragraph 95(2)(k.1) of the Act before subparagraph (i), as enacted by subsection (19), is to be read as follows: (k.1) if this paragraph applies, in computing the operator’s income or loss from the investment business, separate business or business referred to in paragraph (l) (each of these businesses being referred to in this paragraph as a “foreign business”), as the case may be, and the operator’s capital gain or capital loss from the disposition of property used or held in the course of carrying on the foreign business, for the specified taxation year and each subsequent taxation year or fiscal period in which the foreign business is carried on by the operator (b) if the taxpayer elects in writing under this paragraph in respect of all of its foreign affiliates and files the election with the Minister of National Revenue on or before the day that is the later of the taxpayer’s filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, (i) the definition “taxable Canadian business” in subsection 95(1) of the Act, as enacted by subsection (7), and subsection (19), with paragraphs 95(2)(j.1) to (k.1) of the Act, as enacted by that subsection, being read as Impôt et ta 2011-2012-2013 required by subparagraphs (a)(i) to (v), also apply in respect of taxation years of all foreign affiliates of the taxpayer that begin after 1994 and before December 21, 2002, (ii) in applying paragraph (b) of the definition “taxable Canadian business” in subsection 95(1) of the Act, as enacted by subsection (7), in respect of the 1997 and preceding taxation years of all foreign affiliates of the taxpayer, that paragraph is to be read as follows: (b) is not, or would not be if there were income from the business for the operator’s taxation year or fiscal period that includes that time, exempt — because of a comprehensive agreement or convention for the elimination of double taxation on income, between the Government of Canada and the government of another country, which has the force of law in Canada at that time — from tax under this Part; (iii) in applying subparagraph 95(2)(k)(ii) of the Act, as enacted by subsection (19), in respect of taxation years of all foreign affiliates of the taxpayer that begin after 1994 and before December 21, 2002, that subparagraph is to be read as follows: (ii) both (A) in the taxation year of the affiliate or the fiscal period of the partnership that includes the day that is immediately before the beginning of the specified taxation year, (I) the affiliate or partnership carried on the business, or the activities deemed to be a separate business, as the case may be, (II) the business was not, or the activities were not, as the case may be, at any time, part of a taxable Canadian business, and (III) the business was not described in subclause (i)(C)(IV), or the activities were not described in subclause (i)(C)(III), as the case may be, and C. 34 Tax Amendm (B) in the case of the business, if any, (I) the business was not described in subclause (i)(C)(I) in that taxation year or fiscal period, or (II) the definition “investment business” in subsection (1) did not apply in respect of that taxation year or fiscal period; (30) Subsection (8) applies to dispositions that occur after August 19, 2011. (31) Subsection (9) and paragraph 95(2)(d.1) of the Act, as enacted by subsection (10), apply in respect of mergers or combinations in respect of a foreign affiliate of a taxpayer that occur after August 19, 2011. However, if the taxpayer elects in writing under this subsection in respect of all of its foreign affiliates and files the election with the Minister of National Revenue on or before the day that is the later of the taxpayer’s filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, (a) that paragraph 95(2)(d.1) applies to mergers or combinations in respect of all foreign affiliates of the taxpayer that occur after December 20, 2002; and 2011-2012-2013 Impôt et ta (b) in respect of such mergers or combinations that occur before August 19, 2011, the portion of that paragraph 95(2)(d.1) after subparagraph (i) is to be read as follows: (ii) for the purposes of this subsection and the definition “foreign accrual property income” in subsection (1), the new foreign corporation is, with respect to any disposition by it of any property to which subparagraph (i) applied, deemed to be the same corporation as, and a continuation of, the foreign affiliate predecessor that owned the property immediately before the merger; (32) Subsections (11) to (16) apply in respect of taxation years of a foreign affiliate of a taxpayer that end after August 19, 2011. However, if the taxpayer so elects in writing under this subsection in respect of all of its foreign affiliates and files the election with the Minister of National Revenue on or before the day that is the later of the taxpayer’s filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, then subsections (11) to (16) apply in respect of taxation years of all foreign affiliates of the taxpayer that end after June 2011. (33) Subsection (17) applies in respect of the portions of loans received and indebtedness incurred on or before August 19, 2011 that remain outstanding on that date and that are repaid, in whole or in part, on or before August 19, 2016. (34) Subsection (18) applies in respect of taxation years of a foreign affiliate of a taxpayer that end after 1999. (35) Subsection (20) applies in respect of taxation years of a foreign affiliate of a taxpayer that begin after December 20, 2002. However, if the taxpayer has elected under paragraph (29)(b), subsection (20) also C. 34 Tax Amendm applies in respect of taxation years of all foreign affiliates of the taxpayer that begin after 1994 and before December 21, 2002, except that, if the taxpayer has not elected under subsection 26(40) of the Budget and Economic Statement Implementation Act, 2007, paragraph 95(2)(u) of the Act, as enacted by subsection (20), is, in respect of taxation years of all foreign affiliates of the taxpayer that end before 2000, to be read as follows: (u) if any entity is, or is deemed by this paragraph to be, a member of a particular partnership that is a member of another partnership, (i) the entity is deemed to be a member of the other partnership for the purposes of (A) paragraphs (j.1) to (k.1), and (B) the definition “taxable Canadian business” in subsection (1), and (ii) in applying the definition “taxable Canadian business” in subsection (1), the entity is deemed to have, directly, rights to the income or capital of the other partnership to the extent of the entity’s direct and indirect rights to that income or capital; (36) Subsection (21) applies in respect of taxation years of a foreign affiliate of a taxpayer that end after August 19, 2011. (37) Subsections (22) and (23) apply in respect of determinations made after February 27, 2004 in respect of property of a foreign affiliate of a taxpayer. However, (a) if the taxpayer has elected under subsection (28) or (31), subsections (22) and (23) also apply to such determinations made after December 20, 2002 and before February 28, 2004 but only in respect of 2011-2012-2013 Impôt et ta (i) where an election is made under subsection (28) but no election is made under subsection (31), property that is subject to the application of paragraph 95(2)(e) of the Act, as enacted by subsection (10), (ii) where no election is made under subsection (28) but an election is made under subsection (31), property that is subject to the application of paragraph 95(2)(d.1) of the Act, as enacted by subsection (10), and (iii) where elections are made under subsections (28) and (31), property that is subject to the application of paragraph 95(2)(d.1) or (e) of the Act, as enacted by subsection (10); (b) in respect of any such determinations made for the purposes of paragraph 88(3)(a) of the Act, as enacted by subsection 65(1), (i) if the determination is made on or before August 19, 2011 and is in respect of property that is a share of the capital stock of a foreign affiliate of the taxpayer that is excluded property (within the meaning assigned by subsection 95(1) of the Act) of the disposing affiliate, the definition “relevant cost base” in subsection 95(4) of the Act, as enacted by subsection (22), is to be read as follows: “relevant cost base”, of a property at any time to a foreign affiliate of a taxpayer, means the adjusted cost base to the affiliate of the property at that time or such greater amount as the taxpayer elects, in accordance with prescribed rules, in respect of the property not exceeding the fair market value at that time of the property. (ii) if the determination is made on or before August 19, 2011 and is in respect of property received in the course of a qualifying liquidation and dissolution of the disposing affiliate, the definition “eligible controlled foreign affiliate” in C. 34 Tax Amendm subsection 95(4) of the Act, as enacted by subsection (23), is to be read as follows: “eligible controlled foreign affiliate”, of a taxpayer at any time, means a controlled foreign affiliate of the taxpayer at that time. (c) in respect of any such determinations made on or before August 19, 2011 for the purposes of paragraph 95(2)(c), (d) or, if the taxpayer has not elected under subsection (28), paragraph 95(2)(e) of the Act, the definition “relevant cost base” in subsection 95(4) of the Act, as enacted by subsection (22), is to be read in the manner specified in subparagraph (b)(i); (d) if the taxpayer has elected under subsection (31), in respect of any such determinations made on or before August 19, 2011 for the purposes of paragraph 95(2)(d.1) of the Act, as enacted by subsection (10), the definition “eligible controlled foreign affiliate” in subsection 95(4) of the Act, as enacted by subsection (23), is to be read in the manner specified in subparagraph (b)(ii); and (e) if the taxpayer has elected under subsection (28), in respect of any such determinations made on or before August 19, 2011 for the purposes of paragraph 95(2)(e) of the Act, as enacted by subsection (10), the definition “eligible controlled foreign affiliate” in subsection 95(4) of the Act, as enacted by subsection (23), is to be read in the manner specified in subparagraph (b)(ii). 71. (1) The portion of subsection 96(3) of the Act before paragraph (a), as enacted by subsection 228(5), is replaced by the following: Agreement or election of partnership members (3) If a taxpayer who was a member of a partnership at any time in a fiscal period has, for any purpose relevant to the computation of the taxpayer’s income from the partnership for the fiscal period, made or executed an agreement, designation or election under or in respect of the Impôt et ta 2011-2012-2013 application of any of subsections 13(4), (4.2) and (16) and 14(1.01), (1.02) and (6), section 15.2, subsections 20(9) and 21(1) to (4), section 22, subsection 29(1), section 34, clause 37(8)(a)(ii)(B), subsections 44(1) and (6), 50(1) and 80(5) and (9) to (11), section 80.04, subsections 86.1(2), 88(3.1), (3.3) and (3.5) and 90(3), the definition “relevant cost base” in subsection 95(4) and subsections 97(2), 139.1(16) and (17) and 249.1(4) and (6) that, if this Act were read without reference to this subsection, would be a valid agreement, designation or election, (2) Subsection (1) applies to agreements, designations and elections made or executed after August 19, 2011. 72. (1) Subsection 113(1) of the Act is amended by adding the following after paragraph (a): (a.1) an amount equal to the total of (i) one-half of the portion of the dividend that is prescribed to have been paid out of the hybrid surplus, as defined by regulation (in this Part referred to as “hybrid surplus”), of the affiliate, and (ii) the lesser of (A) the total of (I) the product obtained when the foreign tax prescribed to be applicable to the portion of the dividend referred to in subparagraph (i) is multiplied by the amount by which 1. the corporation’s relevant tax factor for the year exceeds 2. one-half, and (II) the product obtained when 1. the non-business-income tax paid by the corporation applicable to the portion of the dividend referred to in subparagraph (i) is multiplied by C. 34 Tax Amendm 2. the corporation’s relevant tax factor for the year, and (B) the amount determined under subparagraph (i), (2) Subparagraph 113(2)(b)(iii.1) of the Act is replaced by the following: (iii.1) the total of all amounts received by the corporation on the share after the end of its 1975 taxation year and before the particular time (A) on a reduction, before August 20, 2011, of the paid-up capital of the foreign affiliate in respect of the share, or (B) on a reduction, after August 19, 2011, of the paid-up capital of the foreign affiliate in respect of the share that is a qualifying return of capital (within the meaning assigned by subsection 90(3)) in respect of the share, and (3) Subsection (1) applies in respect of dividends received after August 19, 2011. (4) Subsection (2) is deemed to have come into force on August 20, 2011. 73. (1) Subparagraphs 128.1(1)(d)(i) and (ii) of the Act are replaced by the following: (i) the affiliate is deemed to have been a controlled foreign affiliate of the other taxpayer immediately before the particular time, and (ii) the prescribed amount is to be included in the foreign accrual property income of the affiliate for its taxation year that ends immediately before the particular time. (2) Subsection (1) applies to taxation years that begin after 2006. Impôt et ta 2011-2012-2013 74. (1) Paragraph 152(6.1)(b) of the Act, as enacted by Part 2, is replaced by the following: (b) the amount included in computing the taxpayer’s income for the particular year under subsection 91(1) is subsequently reduced because of a reduction in the foreign accrual property income of a foreign affiliate of the taxpayer for a taxation year (referred to in this paragraph as the “claim year”) of the affiliate that ends in the particular year, if (i) the reduction is (A) attributable to a foreign accrual property loss (within the meaning assigned by subsection 5903(3) of the Income Tax Regulations) of the affiliate for a taxation year of the affiliate that ends in a subsequent taxation year of the taxpayer, and (B) included in the description of F in the definition “foreign accrual property income” in subsection 95(1) in respect of the affiliate for the claim year, or (ii) the reduction is (A) attributable to a foreign accrual capital loss (within the meaning assigned by subsection 5903.1(3) of the Income Tax Regulations) of the affiliate for a taxation year of the affiliate that ends in a subsequent taxation year of the taxpayer, and (B) included in the description of F.1 in the definition “foreign accrual property income” in subsection 95(1) in respect of the affiliate for the claim year, and (2) Subsection (1) applies to taxation years that end after August 19, 2011. C. 34 Tax Amendm 75. (1) The portion of subsection 186(1) of the French version of the Act before subparagraph (b)(i) is replaced by the following: Impôt sur les dividendes imposables déterminés 186. (1) Toute société qui est une société privée ou une société assujettie au cours d’une année d’imposition est tenue de payer, au plus tard à la date d’exigibilité du solde qui lui est applicable pour l’année, un impôt pour l’année en vertu de la présente partie égal à l’excédent éventuel du total des montants suivants : a) le tiers de l’ensemble des dividendes imposables déterminés qu’elle a reçus au cours de l’année de sociétés autres que des sociétés payantes auxquelles elle est rattachée, b) les montants représentant chacun un montant au titre d’un dividende imposable déterminé qu’elle a reçu au cours de l’année d’une société privée ou d’une société assujettie qui était une société payante à laquelle elle était rattachée, égal au produit de la multiplication du remboursement au titre de dividendes, au sens de l’alinéa 129(1)a), de la société payante pour son année d’imposition au cours de laquelle elle a versé le dividende par le rapport entre : (2) The portion of subsection 186(1.1) of the French version of the Act before paragraph (a) is replaced by the following: Réduction d’impôt (1.1) Malgré le paragraphe (1), l’impôt payable par ailleurs en vertu de la présente partie par une société pour une année d’imposition est réduit de celui des montants ci-après qui est applicable si elle reçoit au cours de l’année un dividende imposable déterminé qui est inclus dans un montant sur lequel l’impôt prévu à la partie IV.1 est payable par elle pour l’année : (3) The definition “dividende déterminé” in subsection 186(3) of the French version of the Act is repealed. (4) The definition “assessable dividend” in subsection 186(3) of the English version of the Act is replaced by the following: 2011-2012-2013 “assessable dividend” « dividende imposable déterminé » Impôt et ta “assessable dividend” means an amount received by a corporation at a time when it is a private corporation or a subject corporation as, on account of, in lieu of payment of or in satisfaction of, a taxable dividend from a corporation, to the extent of the amount in respect of the dividend that is deductible under section 112, paragraph 113(1)(a), (a.1), (b) or (d) or subsection 113(2) in computing the recipient corporation’s taxable income for the year. (5) Subsection 186(3) of the French version of the Act is amended by adding the following in alphabetical order: « dividende imposable déterminé » “assessable dividend” « dividende imposable déterminé » Somme reçue par une société, à un moment où elle est une société privée ou une société assujettie, au titre ou en paiement intégral ou partiel d’un dividende imposable d’une société, jusqu’à concurrence de la somme relative au dividende qui est déductible en application de l’article 112, des alinéas 113(1)a), a.1), b) ou d) ou du paragraphe 113(2) dans le calcul du revenu imposable pour l’année de la société qui a reçu le dividende. (6) Subsections (1) to (5) are deemed to have come into force on August 20, 2011. 76. (1) Subsection 258(4) of the Act is replaced by the following: Exception (4) Subsection (3) does not apply to a dividend described in paragraph (3)(a) (a) if the share on which the dividend was paid was not acquired in the ordinary course of the business carried on by the corporation; or (b) to the extent that the dividend would be described by subparagraph 53(2)(b)(ii) if the corporation not resident in Canada were not a foreign affiliate of the corporation. (2) Section 258 of the Act is amended by adding the following after subsection (5): C. 34 Exception (6) Subsection (5) does not apply to a dividend described in that subsection to the extent that the dividend would be described by subparagraph 53(2)(b)(ii) if the corporation not resident in Canada were not a foreign affiliate of the recipient. Tax Amendm (3) Subsections (1) and (2) apply to dividends paid after August 19, 2011. 77. (1) Paragraph 261(5)(e) of the Act is replaced by the following: (e) except in applying paragraph 95(2)(f.15) in respect of a taxation year, of a foreign affiliate of the taxpayer, that is a functional currency year of the foreign affiliate within the meaning of subsection (6.1), each reference in subsection 39(2) to “Canadian currency” is to be read, in respect of the taxpayer and the particular taxation year, and with such modifications as the context requires, as a reference to “the taxpayer’s elected functional currency”; (2) Subparagraph 261(5)(f)(i) of the Act is replaced by the following: (i) section 76.1, subsection 79(7), paragraph 80(2)(k), subsections 80.01(11), 80.1(8), 93(2.01) to (2.31), 142.4(1) and 142.7(8) and the definition “amortized cost” in subsection 248(1), and subparagraph 231(6)(a)(iv) of the Income Tax Regulations, to “Canadian currency” is, in respect of the taxpayer and the particular taxation year, and with such modifications as the context requires, to be read as “the taxpayer’s elected functional currency”, and (3) Subparagraph 261(7)(a)(i) of the Act is replaced by the following: (i) is, or is relevant to the determination of, an amount that may be deducted under subsection 37(1) or 66(4), variable F or F.1 in the definition “foreign accrual property income” in subsection 95(1), section 110.1 or 111 or subsection 126(2), 127(5), 129(1), 181.1(4) or 190.1(3), in the particular functional currency year, and Impôt et ta 2011-2012-2013 (4) Subsection (1) applies in respect of gains made and losses sustained in taxation years that begin after August 19, 2011. (5) Subsection (2) applies in respect of taxation years that begin after December 13, 2007. (6) Subsection (3) is deemed to have come into force on August 20, 2011. INCOME TAX REGULATIONS C.R.C., c. 945 78. (1) Subsection 5900(1) of the Income Tax Regulations is amended by adding the following after paragraph (a): (a.1) for the purposes of this Part and paragraph 113(1)(a.1) of the Act, the portion of the dividend paid out of the hybrid surplus of the affiliate is prescribed to be that proportion of the dividend received that (i) the portion of the whole dividend paid by the affiliate on the shares of that class at that time that was deemed by section 5901 to have been paid out of the affiliate’s hybrid surplus in respect of the corporation is of (ii) the whole dividend paid by the affiliate on the shares of that class at that time; (2) Subsection 5900(1) of the Regulations is amended by striking out “and” at the end of paragraph (c) and by adding the following after paragraph (c): (c.1) for the purposes of this Part and paragraph 113(1)(a.1) of the Act, the foreign tax applicable to the portion of the dividend prescribed to have been paid out of the hybrid surplus of the affiliate is prescribed to be that proportion of the hybrid underlying tax applicable, in respect of the corporation, to the whole dividend paid by the affiliate on the shares of that class at that time that C. 34 Tax Amendm (i) the amount of the dividend received by the corporation or the affiliate, as the case may be, on that share at that time is of (ii) the whole dividend paid by the affiliate on the shares of that class at that time; and (3) Subsections (1) and (2) apply to dividends received after August 19, 2011. 79. (1) Subsections 5901(1) and (2) of the Regulations are replaced by the following: 5901. (1) Subject to subsection (1.1), if at any time in its taxation year a foreign affiliate of a corporation resident in Canada has paid a whole dividend on the shares of any class of its capital stock, for the purposes of this Part (a) the portion of the whole dividend deemed to have been paid out of the affiliate’s exempt surplus in respect of the corporation at that time is an amount equal to the lesser of (i) the amount of the whole dividend, and (ii) the amount, if any, by which the exempt surplus exceeds the total of (A) the affiliate’s hybrid deficit, if any, in respect of the corporation at that time, and (B) the affiliate’s taxable deficit, if any, in respect of the corporation at that time; (a.1) the portion of the whole dividend deemed to have been paid out of the affiliate’s hybrid surplus in respect of the corporation at that time is an amount equal to the lesser of (i) the amount, if any, by which the amount of the whole dividend exceeds the portion determined under paragraph (a), and (ii) the amount, if any, by which the hybrid surplus exceeds 2011-2012-2013 Impôt et ta (A) if the affiliate has an exempt deficit and a taxable deficit, in respect of the corporation at that time, the total of the exempt deficit and the taxable deficit, (B) if the affiliate has an exempt deficit and no taxable deficit, in respect of the corporation at that time, the amount of the exempt deficit, and (C) if the affiliate has a taxable deficit and no exempt deficit, in respect of the corporation at that time, the amount, if any, by which the taxable deficit exceeds the affiliate’s exempt surplus in respect of the corporation at that time; (b) the portion of the whole dividend deemed to have been paid out of the affiliate’s taxable surplus in respect of the corporation at that time is an amount equal to the lesser of (i) the amount, if any, by which the amount of the whole dividend exceeds the total of the portions determined under paragraphs (a) and (a.1), and (ii) the amount, if any, by which the taxable surplus exceeds (A) if the affiliate has an exempt deficit and a hybrid deficit, in respect of the corporation at that time, the total of the exempt deficit and the hybrid deficit, (B) if the affiliate has an exempt deficit and no hybrid deficit, in respect of the corporation at that time, the amount, if any, by which the exempt deficit exceeds the affiliate’s hybrid surplus in respect of the corporation at that time, and (C) if the affiliate has a hybrid deficit and no exempt deficit, in respect of the corporation at that time, the amount, if any, by which the hybrid deficit exceeds the affiliate’s exempt surplus in respect of the corporation at that time; and (c) the portion of the whole dividend deemed to have been paid out of the affiliate’s preacquisition surplus in respect of the corporation at that time is the amount, if any, by C. 34 Tax Amendm which the whole dividend exceeds the total of the portions determined under paragraphs (a) to (b). (1.1) If the corporation resident in Canada that is referred to in subsection (1) elects in writing under this subsection in respect of the whole dividend referred to in subsection (1) and files the election with the Minister on or before the corporation’s filing-due date for its taxation year that includes the day the whole dividend was paid, subsection (1) applies in respect of the whole dividend as if its paragraphs (a.1) and (b) read as follows: (a.1) the portion of the whole dividend deemed to have been paid out of the affiliate’s taxable surplus in respect of the corporation at that time is an amount equal to the lesser of (i) the amount, if any, by which the amount of the whole dividend exceeds the portion determined under paragraph (a), and (ii) the amount, if any, by which the taxable surplus exceeds (A) if the affiliate has an exempt deficit and a hybrid deficit, in respect of the corporation at that time, the total of the exempt deficit and the hybrid deficit, (B) if the affiliate has an exempt deficit and no hybrid deficit, in respect of the corporation at that time, the amount of the exempt deficit, and (C) if the affiliate has a hybrid deficit and no exempt deficit, in respect of the corporation at that time, the amount, if any, by which the hybrid deficit exceeds the affiliate’s exempt surplus in respect of the corporation at that time; (b) the portion of the whole dividend deemed to have been paid out of the affiliate’s hybrid surplus in respect of the corporation at that time is an amount equal to the lesser of (i) the amount, if any, by which the amount of the whole dividend exceeds the total of the portions determined under paragraphs (a) and (a.1), Impôt et ta 2011-2012-2013 (ii) the amount, if any, by which the hybrid surplus exceeds (A) if the affiliate has an exempt deficit and a taxable deficit, in respect of the corporation at that time, the total of the exempt deficit and the taxable deficit, (B) if the affiliate has an exempt deficit and no taxable deficit, in respect of the corporation at that time, the amount, if any, by which the exempt deficit exceeds the affiliate’s taxable surplus in respect of the corporation at that time, and (C) if the affiliate has a taxable deficit and no exempt deficit, in respect of the corporation at that time, the amount, if any, by which the taxable deficit exceeds the affiliate’s exempt surplus in respect of the corporation at that time; and (2) Notwithstanding subsection (1), (a) if a foreign affiliate of a corporation resident in Canada pays a whole dividend (other than a whole dividend referred to in subsection 5902(1)) at any particular time in its taxation year that is more than 90 days after the commencement of that year or at any particular time in its 1972 taxation year that is before January 1, 1972, the portion of the whole dividend that would, in the absence of this paragraph, be deemed to have been paid out of the affiliate’s pre-acquisition surplus in respect of the corporation (otherwise than because of an election under paragraph (b)) is instead deemed to have been paid out of the exempt surplus, hybrid surplus and taxable surplus of the affiliate in respect of the corporation to the extent that it would have been deemed to have been so paid if, immediately after the end of that year, that portion were paid as a separate whole dividend before any whole dividend paid after the particular time and after any whole dividend paid before the particular time by the affiliate, and for the purposes of determining the exempt deficit, exempt surplus, hybrid deficit, hybrid surplus, hybrid underlying tax, taxable deficit, taxable surplus and underlying foreign tax of the affiliate in respect of C. 34 Tax Amendm the corporation at any time, that portion is deemed to have been paid as a separate whole dividend immediately following the end of the year and not to have been paid at the particular time; and (b) a whole dividend referred to in subsection (1) that is paid at any time by a foreign affiliate of a corporation resident in Canada and that would, in the absence of this paragraph, be deemed under subsection (1) to have been, in whole or in part, paid out of the exempt surplus, hybrid surplus or taxable surplus of the affiliate in respect of the corporation is instead deemed to have been paid out of the pre-acquisition surplus of the affiliate in respect of the corporation if (i) the corporation, and each other corporation, if any, of which the affiliate would, at that time, be a foreign affiliate if paragraph (b) of the definition “equity percentage” in subsection 95(4) of the Act were read as if the reference in that paragraph to “any corporation” were a reference to “any corporation other than a corporation resident in Canada” and that is, at that time, related to the corporation, (A) where there is no such other corporation, elects in writing under this subparagraph and files the election with the Minister on or before the filing-due date for its taxation year in which the whole dividend is paid, and (B) in any other case, jointly elect in writing under this subparagraph and file the election with the Minister on or before the earliest of the filing-due dates for their taxation years in which the whole dividend is paid, (ii) no shareholder of the affiliate is, at that time, a partnership a member of which is (A) a corporation that would, in the absence of this subparagraph, be eligible to elect under subparagraph (i), or (B) a foreign affiliate of such a corporation, and 2011-2012-2013 Impôt et ta (iii) no particular person or particular partnership — in respect of which the affiliate would, at that time, be a foreign affiliate if paragraph (b) of the definition “equity percentage” in subsection 95(4) of the Act were read in the manner required by subparagraph (i) — has elected under subsection 90(3) of the Act in respect of the distribution that is the whole dividend where (A) in the case of a particular person, the particular person is, or is at that time related to, the corporation, or (B) in the case of a particular partnership, a member of the particular partnership is, or is at that time related to, the corporation. (2.1) Subsection (2.2) applies if, in respect of a whole dividend paid by a foreign affiliate of a corporation resident in Canada, (a) the corporation determined not to make an election under subparagraph (2)(b)(i) in respect of the whole dividend before the filing-due date specified in the relevant clause of that subparagraph; (b) the corporation demonstrates that the determination was made using reasonable efforts; and (c) the corporation, whether jointly with one or more other corporations or otherwise, files such an election on or before the day that is 10 years after that filing-due date. (2.2) If this subsection applies and, in the opinion of the Minister, the circumstances are such that it would be just and equitable to permit an election referred to in subsection (2.1) to be filed after the filing-due date specified in C. 34 Tax Amendm the relevant clause of subparagraph (2)(b)(i), that election is deemed to have been filed on that filing-due date. (2) Subsection (1) applies to dividends paid after August 19, 2011 by a foreign affiliate of a corporation. However, (a) if the corporation and each other corporation (the corporation and those other corporations together referred to in this paragraph as the “elector corporations”), if any, of which the affiliate would be a foreign affiliate if paragraph (b) of the definition “equity percentage” in subsection 95(4) of the Act were read as if the reference in that paragraph to “any corporation” were a reference to “any corporation other than a corporation resident in Canada” and that is related to the corporation jointly elect in writing under this paragraph in respect of all of their respective foreign affiliates and file the election with the Minister of National Revenue on or before the day that is the later of the earliest of the filing-due dates for their taxation years that include the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, subsections 5901(2) to (2.2) of the Regulations, as enacted by subsection (1), apply to dividends paid after December 20, 2002 by all the respective foreign affiliates of the elector corporations, except that, for such dividends paid on or before August 19, 2011, (i) paragraph 5901(2)(a) of the Regulations, as enacted by subsection (1), is to be read as follows: (a) if a foreign affiliate of a corporation resident in Canada pays a whole dividend (other than a whole dividend referred to in subsection 5902(1)) at any particular time in its taxation year that is more than 90 days after the commencement of that year or at any particular time in its 1972 taxation year that is before January 1, 1972, the portion of the whole dividend that would, in the absence of this paragraph, be deemed to have been paid 2011-2012-2013 Impôt et ta out of the affiliate’s pre-acquisition surplus in respect of the corporation (otherwise than because of an election under paragraph (b)) is instead deemed to have been paid out of the exempt surplus and taxable surplus of the affiliate in respect of the corporation to the extent that it would have been deemed to have been so paid if, immediately after the end of that year, that portion were paid as a separate whole dividend before any whole dividend paid after the particular time and after any whole dividend paid before the particular time by the affiliate, and for the purposes of determining the exempt deficit, exempt surplus, taxable deficit, taxable surplus and underlying foreign tax of the affiliate in respect of the corporation at any time, that portion is deemed to have been paid as a separate whole dividend immediately following the end of the year and not to have been paid at the particular time, and (ii) the portion of paragraph 5901(2)(b) of the Regulations, as enacted by subsection (1), before subparagraph (i) is to be read as follows: (b) a whole dividend referred to in subsection (1) that is paid at any time by a foreign affiliate of a corporation resident in Canada and that would, in the absence of this paragraph, be deemed under subsection (1) to have been, in whole or in part, paid out of the exempt surplus or taxable surplus of the affiliate in respect of the corporation is instead deemed to have been paid out of the pre-acquisition surplus of the affiliate in respect of the corporation if (iii) paragraph 5901(2)(b) of the Regulations, as enacted by subsection (1), is to be read without reference to its subparagraph (iii); (b) any election referred to in subparagraph 5901(2)(b)(i) of the Regulations, as enacted by subsection (1), that would otherwise be required to be filed with the Minister of National Revenue before the day that is 120 days after the day on which this Act receives royal assent is deemed to have been filed with the Minister on a C. 34 Tax Amendm timely basis if it is filed with the Minister within 365 days after the day on which this Act receives royal assent; and (c) any determination referred to in paragraph 5901(2.1)(a) of the Regulations, as enacted by subsection (1), that would otherwise be required to be made before the day that is 120 days after the day on which this Act receives royal assent is deemed to have been made on a timely basis if it is made within 365 days after the day on which this Act receives royal assent. 80. (1) The portion of subparagraph 5902(1)(a)(i) of the Regulations before clause (A), as enacted by Part 2, is replaced by the following: (i) the particular affiliate’s exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, hybrid underlying tax, taxable surplus or taxable deficit, underlying foreign tax and net surplus, in respect of the corporation at the dividend time, are deemed to be those amounts that would otherwise be determined immediately before the dividend time if (2) Paragraph 5902(1)(b) of the Regulations, as enacted by Part 2, is amended by adding the following after subparagraph (i): (i.1) under subparagraph (vi) of the description of B in the definition “hybrid surplus” in subsection 5907(1) in computing the particular affiliate’s hybrid surplus or hybrid deficit, as the case may be, in respect of the corporation an amount equal to the product obtained when the specified adjustment factor in respect of the disposition is multiplied by the total of all amounts each of which is the portion of any elected dividend that is prescribed by paragraph 5900(1)(a.1) to have been paid out of the hybrid surplus of the particular affiliate, 2011-2012-2013 Impôt et ta (i.2) under subparagraph (iii) of the description of B in the definition “hybrid underlying tax” in subsection 5907(1) in computing the particular affiliate’s hybrid underlying tax in respect of the corporation an amount equal to the product obtained when the specified adjustment factor in respect of the disposition is multiplied by the total of all amounts each of which is the amount prescribed by paragraph 5900(1)(c.1) to be the foreign tax applicable to the portion of any elected dividend that is prescribed by paragraph 5900(1)(a.1) to have been paid out of the hybrid surplus of the particular affiliate, (3) Subparagraphs 5902(2)(a)(i) and (ii) of the Regulations, as enacted by Part 2, are replaced by the following: (i) if a particular foreign affiliate of a corporation has an equity percentage (within the meaning assigned by subsection 95(4) of the Act) in another foreign affiliate of the corporation that has an equity percentage in the particular affiliate, the exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, hybrid underlying tax, taxable surplus or taxable deficit, underlying foreign tax and net surplus of, and the amount of a dividend paid or received by, the particular affiliate are to be determined in a manner that is (A) reasonable in the circumstances, and (B) consistent with the results that would be obtained if a series of actual dividends had been paid and received by the foreign affiliates of the corporation that are relevant to the determination, and (ii) if any foreign affiliate of a corporation resident in Canada has issued shares of more than one class of its capital stock, the amount that would be paid as a dividend on the shares of any class is the portion of C. 34 Tax Amendm its net surplus that, in the circumstances, it might reasonably be expected to have paid on all the shares of the class, and (4) The portion of subsection 5902(6) of the Regulations before paragraph (a) is replaced by the following: (6) If at any time a corporation resident in Canada is deemed under subsection 93(1.11) of the Act to have made an election under subsection 93(1) of the Act in respect of a disposition of a share of the capital stock of a particular foreign affiliate of the corporation, the prescribed amount is the lesser of (5) Subsections (1) to (3) apply in respect of elections in respect of dispositions of shares of the capital stock of a foreign affiliate of a taxpayer that occur after August 19, 2011. (6) Subsection (4) applies in respect of elections in respect of dispositions of shares of the capital stock of a foreign affiliate of a corporation that occur after August 19, 2011. However, if the corporation elects under paragraph 79(2)(a), subsection (4) applies in respect of elections in respect of dispositions of shares of the capital stock of all foreign affiliates of the corporation that occur after December 20, 2002. 81. (1) Paragraph 5903(3)(a) of the Regulations, as enacted by Part 2, is replaced by the following: (a) where, at the end of the year, the affiliate is a controlled foreign affiliate of a person or partnership that is, at the end of the year, a relevant person or partnership in respect of the taxpayer, the amount, if any, determined by the formula J – (K + L + M + N) where Impôt et ta 2011-2012-2013 J is the amount determined for D in the formula in the definition “foreign accrual property income” in subsection 95(1) of the Act in respect of the affiliate for the year, K is the amount, if any, by which (i) the amount determined for A in that formula in respect of the affiliate for the year exceeds (ii) the amount determined for H in that formula in respect of the affiliate for the year, L is the amount, if any, by which (i) the amount determined for B in that formula in respect of the affiliate for the year exceeds (ii) the total of (A) the amount determined for E in that formula in respect of the affiliate for the year, and (B) the amount determined for F.1 in that formula in respect of the affiliate for the year, M is the amount determined for C in that formula in respect of the affiliate for the year, and N is the amount, if any, by which (i) the total of (A) the amount determined for A.1 in that formula in respect of the affiliate for the year, and (B) the amount determined for A.2 in that formula in respect of the affiliate for the year exceeds (ii) the amount determined for G in that formula in respect of the affiliate for the year; and C. 34 Tax Amendm (2) Subsection 5903(4) of the Regulations, as enacted by Part 2, is replaced by the following: (4) In computing under subsection (3) the foreign accrual property loss of the affiliate for a taxation year, if the affiliate or another corporation receives a payment described in subsection 5907(1.3) from a non-resident corporation that is, at the time of the payment, a foreign affiliate of a relevant person or partnership in respect of the taxpayer and any portion of the payment can reasonably be considered to relate to a loss or portion of a loss of the affiliate for the year described in the description of D in the definition “foreign accrual property income” in subsection 95(1) of the Act, the amount of the loss or portion of the loss is deemed to be nil. (3) The portion of subsection 5903(5) of the Regulations before paragraph (a), as enacted by Part 2, is replaced by the following: (5) For the purposes of this section and section 5903.1, (4) Paragraphs 5903(5)(a) and (b) of the Regulations, as enacted by Part 2, are replaced by the following: (a) if paragraph 95(2)(d.1) of the Act applies to a foreign merger, the new foreign corporation referred to in that paragraph is, except in the determination of the foreign accrual property income of a foreign affiliate predecessor referred to in that paragraph, deemed to be the same corporation as, and a continuation of, each foreign affiliate predecessor; and (b) if paragraph 95(2)(e) of the Act applies to a liquidation and dissolution, of a disposing affiliate referred to in that paragraph, that is a designated liquidation and dissolution of the disposing affiliate, the shareholder affiliate referred to in that paragraph is, except in the determination of the foreign accrual property 2011-2012-2013 Impôt et ta income of the disposing affiliate, deemed to be the same corporation as, and a continuation of, the disposing affiliate. (5) The portion of subsection 5903(6) of the Regulations before paragraph (a), as enacted by Part 2, is replaced by the following: (6) In this section and section 5903.1, a “relevant person or partnership”, in respect of the taxpayer at any time, means the taxpayer or a person (other than a designated acquired corporation of the taxpayer), or a partnership, that is at that time (6) Subsections (1) to (3) and (5) apply in respect of capital losses of a foreign affiliate of a taxpayer that are incurred in taxation years of the foreign affiliate that end after August 19, 2011. (7) Subsection (4) applies in respect of mergers or combinations that occur, and liquidations and dissolutions that begin, in respect of a foreign affiliate of a taxpayer, after August 19, 2011. However, (a) if the taxpayer has elected under subsection 70(31), (i) paragraph 5903(5)(a) of the Regulations, as enacted by subsection (4), also applies in respect of mergers or combinations in respect of all foreign affiliates of the taxpayer that occur after December 20, 2002 and on or before August 19, 2011, and (ii) that paragraph is, for such mergers or combinations, to be read as follows: (a) if paragraph 95(2)(d.1) of the Act applies to a foreign merger, the new foreign corporation referred to in that paragraph is deemed to be the same corporation as, and a continuation of, each foreign affiliate predecessor; and (b) if the taxpayer has elected under subsection 70(28), (i) paragraph 5903(5)(b) of the Regulations, as enacted by subsection (4), also applies in respect of liquidations and C. 34 Tax Amendm dissolutions of all foreign affiliates of the taxpayer that begin after December 20, 2002 and on or before August 19, 2011, and (ii) that paragraph is, in respect of such liquidations and dissolutions, to be read as follows: (b) if paragraph 95(2)(e) of the Act applies to a liquidation and dissolution, of a disposing affiliate referred to in that paragraph, that is a designated liquidation and dissolution of the disposing affiliate, the shareholder affiliate referred to in that paragraph is deemed to be the same corporation as, and a continuation of, the disposing affiliate. 82. (1) The Regulations are amended by adding the following after section 5903: 5903.1 (1) For the purposes of the description of F.1 in the definition “foreign accrual property income” in subsection 95(1) of the Act, subject to subsection (2), the prescribed amount for the year (referred to in this subsection and subsection (2) as the “particular year”) is the total of all amounts each of which is a portion designated for the particular year by the taxpayer of the foreign accrual capital loss of the affiliate for a taxation year of the affiliate that is (a) one of the twenty taxation years of the affiliate that immediately precede the particular year; or (b) one of the three taxation years of the affiliate that immediately follow the particular year. (2) For the purposes of this subsection and subsection (1), (a) a portion of a foreign accrual capital loss of the affiliate for any taxation year of the affiliate may be designated for the particular year only to the extent that the foreign accrual capital loss exceeds the total of all amounts each of which is a portion, of the foreign Impôt et ta 2011-2012-2013 accrual capital loss, designated by the taxpayer for a taxation year of the affiliate that precedes the particular year; (b) no portion of the foreign accrual capital loss of the affiliate for a taxation year of the affiliate is to be designated for the particular year until the foreign accrual capital losses of the affiliate for the preceding taxation years referred to in paragraph (1)(a) have been fully designated; and (c) if any person or partnership that was, at the end of a taxation year (referred to in this paragraph as the “relevant loss year”) of the affiliate, a relevant person or partnership in respect of the taxpayer designates for a taxation year (referred to in this paragraph as the “relevant claim year”) of the affiliate a particular portion of the foreign accrual capital loss of the affiliate for the relevant loss year, there is deemed to have been designated for the relevant claim year by the taxpayer the portion of that loss that is the greater of (i) the particular portion, and (ii) the greatest of the portions of that loss that are so designated by any other relevant persons or partnerships in respect of the taxpayer. (3) For the purposes of this section, and subject to subsection (4), “foreign accrual capital loss” of the affiliate for a taxation year of the affiliate means (a) where, at the end of the year, the affiliate is a controlled foreign affiliate of a person or partnership that is, at the end of the year, a relevant person or partnership in respect of the taxpayer, the amount, if any, by which (i) the amount determined under paragraph (a) of the description of E in the formula in the definition “foreign accrual property income” in subsection 95(1) of the Act in respect of the affiliate for the year exceeds C. 34 Tax Amendm (ii) the amount determined for E in that formula in respect of the affiliate for the year; and (b) in any other case, nil. (4) In computing under subsection (3) the foreign accrual capital loss of the affiliate for a taxation year, if the affiliate or another corporation receives a payment described in subsection 5907(1.3) from a non-resident corporation that is, at the time of the payment, a foreign affiliate of a relevant person or partnership in respect of the taxpayer and any portion of the payment can reasonably be considered to relate to an allowable capital loss or a portion of an allowable capital loss of the affiliate for the year described in the description of E in the definition “foreign accrual property income” in subsection 95(1) of the Act, the amount of the loss or portion of the loss is deemed to be nil. (2) Subsection (1) applies in respect of capital losses of a foreign affiliate of a taxpayer that are incurred in taxation years of the foreign affiliate that end after August 19, 2011. 83. (1) Paragraph 5904(1)(c) of the Regulations is replaced by the following: (c) the direct equity percentage of a person in any foreign affiliate of the taxpayer, for which the total of the distribution entitlements of all the shares of all classes of the capital stock of the affiliate would not, in the absence of this paragraph, be greater than nil, was determined on the assumption that the amount determined under subparagraph (2)(b)(i) were the greater of (i) the amount of the affiliate’s retained earnings, if any, determined at the end of the taxation year under accounting principles that are relevant to the affiliate for the taxation year, and Impôt et ta 2011-2012-2013 (ii) the amount determined by the formula A×B where A is the amount of the affiliate’s total assets determined at the end of the taxation year under accounting principles that are relevant to the affiliate for the taxation year, and B is 25%. (2) Paragraph 5904(3)(b) of the Regulations is replaced by the following: (b) if a particular foreign affiliate of a corporation has an equity percentage (within the meaning assigned by subsection 95(4) of the Act) in another foreign affiliate of the corporation that has an equity percentage in the particular affiliate, the net surplus of, or the amount of a distribution received by, the particular affiliate is to be determined in a manner that is (i) reasonable in the circumstances, and (ii) consistent with the results that would be obtained if a series of actual distributions had been made and received by the foreign affiliates of the corporation that are relevant to the determination; (3) Subsections (1) and (2) apply in respect of taxation years of a foreign affiliate of a taxpayer that begin after August 19, 2011. 84. (1) The portion of subsection 5905(1) of the Regulations before the formula, as enacted by Part 2, is replaced by the following: 5905. (1) If, at any time, there is an acquisition or a disposition of shares of the capital stock of a particular foreign affiliate of a corporation resident in Canada and the surplus entitlement percentage of the corporation in respect of the particular foreign affiliate or any other foreign affiliate (the particular affiliate and those other affiliates each being referred to in this subsection as a “relevant affiliate”) of the corporation in which the particular affiliate has an equity percentage (within the meaning C. 34 Tax Amendm assigned by subsection 95(4) of the Act) changes, for the purposes of the definitions “exempt surplus”, “hybrid surplus”, “hybrid underlying tax”, “taxable surplus”, and “underlying foreign tax” in subsection 5907(1), each of the opening exempt surplus or opening exempt deficit, opening hybrid surplus or opening hybrid deficit, opening hybrid underlying tax, opening taxable surplus or opening taxable deficit, and opening underlying foreign tax, as the case may be, of the relevant affiliate in respect of the corporation is, except where the acquisition or disposition occurs in a transaction to which paragraph (3)(a) or subsection (5) or (5.1) applies, the amount determined at that time by the formula (2) The portion of paragraph 5905(3)(a) of the Regulations before subparagraph (i), as enacted by Part 2, is replaced by the following: (a) for the purposes of the definitions “exempt surplus”, “hybrid surplus”, “hybrid underlying tax”, “taxable surplus” and “underlying foreign tax” in subsection 5907(1), as they apply in respect of the merged affiliate, (3) Paragraph 5905(3)(a) of the Regulations, as enacted by Part 2, is amended by adding the following after subparagraph (ii): (ii.1) the merged affiliate’s opening hybrid surplus, in respect of the corporation, shall be the amount, if any, by which the total of all amounts each of which is the hybrid surplus of a predecessor corporation, in respect of the corporation, immediately before the merger time exceeds the total of all amounts each of which is the hybrid deficit of a predecessor corporation, in respect of the corporation, immediately before the merger time, (ii.2) the merged affiliate’s opening hybrid deficit, in respect of the corporation, shall be the amount, if any, by which the total of all amounts each of which is the hybrid deficit of a predecessor corporation, in 2011-2012-2013 Impôt et ta respect of the corporation, immediately before the merger time exceeds the total of all amounts each of which is the hybrid surplus of a predecessor corporation, in respect of the corporation, immediately before the merger time, (ii.3) the merged affiliate’s opening hybrid underlying tax in respect of the corporation shall be the total of all amounts each of which is the hybrid underlying tax of a predecessor corporation, in respect of the corporation, immediately before the merger time, (4) The po rtion of sub parag raph 5905(3)(b)(i) of the Regulations before the formula, as enacted by Part 2, is replaced by the following: (i) each of the exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, hybrid underlying tax, taxable surplus or taxable deficit and underlying foreign tax, in respect of the corporation, of each predecessor corporation immediately before the merger time is deemed to be the amount determined by the formula (5) The portion of paragraph 5905(5)(a) of the Regulations before subparagraph (i), as enacted by Part 2, is replaced by the following: (a) each of the opening exempt surplus or opening exempt deficit, opening hybrid surplus or opening hybrid deficit, opening hybrid underlying tax, opening taxable surplus or opening taxable deficit, and opening underlying foreign tax, in respect of the acquiring corporation, of the particular affiliate and of each foreign affiliate of the disposing corporation in which the particular affiliate has, immediately before that time, an equity percentage (within the meaning assigned by subsection 95(4) of the Act) is deemed to be the amount, if any, C. 34 Tax Amendm (6) Paragraph 5905(5)(a) of the Regulations, as enacted by Part 2, is amended by adding the following after subparagraph (ii): (ii.1) in the case of its opening hybrid surplus, by which the total of its hybrid surplus in respect of each of the disposing corporation and the acquiring corporation, determined immediately before that time, exceeds the total of its hybrid deficit in respect of each of the disposing corporation and the acquiring corporation, determined immediately before that time, (ii.2) in the case of its opening hybrid deficit, by which the total of its hybrid deficit in respect of each of the disposing corporation and the acquiring corporation, determined immediately before that time, exceeds the total of its hybrid surplus in respect of each of the disposing corporation and the acquiring corporation, determined immediately before that time, (ii.3) in the case of its opening hybrid underlying tax, that is the total of its hybrid underlying tax in respect of each of the disposing corporation and the acquiring corporation, determined immediately before that time, (7) The portion of paragraph 5905(5)(b) of the Regulations before the formula, as enacted by Part 2, is replaced by the following: (b) for the purposes of paragraph (a), each of the exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, hybrid underlying tax, taxable surplus or taxable deficit, and underlying foreign tax of an affiliate in respect of the disposing corporation and the acquiring corporation, determined immediately before that time, is deemed to be the amount determined by the formula (8) Paragraphs 5905(5)(c) and (d) of the Regulations, as enacted by Part 2, are replaced by the following: 2011-2012-2013 Impôt et ta (c) if the disposing corporation makes an election under subsection 93(1) of the Act in respect of the disposed shares, (i) for the purposes of paragraph (b), the exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, hybrid underlying tax, taxable surplus or taxable deficit, and underlying foreign tax of an affiliate in respect of the disposing corporation, as determined without reference to this subsection, immediately before that time, shall be adjusted in accordance with paragraph 5902(1)(b) as if the disposing corporation’s surplus entitlement percentage that is referred to in the description of B in paragraph 5902(2)(b) were determined as if the disposed shares were the only shares owned by the disposing corporation immediately before that time, and (ii) no adjustment shall be made to the amount of the exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, hybrid underlying tax, taxable surplus or taxable deficit, or underlying foreign tax of an affiliate in respect of the disposing corporation under paragraph 5902(1)(b) other than for the purpose of paragraph (b); and (d) for greater certainty, no adjustment shall be made under subsection (1) to the exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, hybrid underlying tax, taxable surplus or taxable deficit, or underlying foreign tax of an affiliate in respect of the disposing corporation. (9) The portion of paragraph 5905(5.1)(a) of the Regulations before subparagraph (i), as enacted by Part 2, is replaced by the following: (a) each of the opening exempt surplus or opening exempt deficit, opening hybrid surplus or opening hybrid deficit, opening hybrid underlying tax, opening taxable surplus or opening taxable deficit, and opening underlying foreign tax, in respect of the new C. 34 Tax Amendm corporation, of the particular affiliate and of each foreign affiliate of the predecessor corporation in which the particular affiliate has, immediately before that time, an equity percentage (within the meaning assigned by subsection 95(4) of the Act) is deemed to be the amount, if any, (10) Paragraph 5905(5.1)(a) of the Regulations, as enacted by Part 2, is amended by adding the following after subparagraph (ii): (ii.1) in the case of its opening hybrid surplus, by which the total of its hybrid surplus in respect of each predecessor corporation, determined immediately before that time, exceeds the total of its hybrid deficit in respect of each predecessor corporation, determined immediately before that time, (ii.2) in the case of its opening hybrid deficit, by which the total of its hybrid deficit in respect of each predecessor corporation, determined immediately before that time, exceeds the total of its hybrid surplus in respect of each predecessor corporation, determined immediately before that time, (ii.3) in the case of its opening hybrid underlying tax, that is the total of its hybrid underlying tax in respect of each predecessor corporation, determined immediately before that time, ( 11 ) T h e p o r t i o n o f p a r a g r a p h 5905(5.1)(b) of the Regulations before the formula, as enacted by Part 2, is replaced by the following: (b) for the purpose of paragraph (a), each of the exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, hybrid underlying tax, taxable surplus or taxable deficit, and underlying foreign tax of an affiliate in respect of a predecessor corporation, determined immediately before that time, is deemed to be the amount determined by the formula Impôt et ta 2011-2012-2013 (12) Paragraph 5905(5.5)(a) of the Regulations, as enacted by Part 2, is replaced by the following: (a) the amount, if any, by which the affiliate’s exempt surplus in respect of the corporation at that time exceeds the total of (i) the affiliate’s hybrid deficit, if any, in respect of the corporation at that time, and (ii) the affiliate’s taxable deficit, if any, in respect of the corporation at that time; (a.1) the amount, if any, by which the amount of the affiliate’s hybrid surplus in respect of the corporation at that time exceeds the amount determined under subsection (5.7) in respect of the corporation at that time if, at that time, the amount of that hybrid surplus is less than or equal to the amount determined by the formula [A × (B – 0,5)] + (C × 0,5) where A is the affiliate’s hybrid underlying tax in respect of the corporation at that time, B is the corporation’s relevant tax factor (within the meaning assigned by subsection 95(1) of the Act) for the corporation’s taxation year that includes that time, and C is the affiliate’s hybrid surplus in respect of the corporation at that time; and (13) Subparagraph 5905(5.5)(b)(ii) of the Regulations, as enacted by Part 2, is replaced by the following: (ii) the amount, if any, by which the affiliate’s taxable surplus in respect of the corporation at that time exceeds (A) if the affiliate has an exempt deficit and a hybrid deficit, in respect of the corporation at that time, the total of the exempt deficit and the hybrid deficit, (B) if the affiliate has an exempt deficit and no hybrid deficit, in respect of the corporation at that time, the amount, if C. 34 Tax Amendm any, by which the exempt deficit exceeds the affiliate’s hybrid surplus in respect of the corporation at that time, and (C) if the affiliate has a hybrid deficit and no exempt deficit, in respect of the corporation at that time, the amount, if any, by which the hybrid deficit exceeds the affiliate’s exempt surplus in respect of the corporation at that time. (14) Subsection 5905(5.6) of the Regulations, as enacted by Part 2, is replaced by the following: (5.6) For the purposes of subsection (5.5), the amounts of exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, hybrid underlying tax, taxable surplus or taxable deficit, and underlying foreign tax, of a foreign affiliate of corporation resident in Canada, in respect of the corporation, at a particular time are those amounts that would be determined, at the particular time, under subparagraph 5902(1)(a)(i) if that subparagraph were applicable at the particular time and the references in that subparagraph to “the dividend time” were references to the particular time. (5.7) For the purposes of paragraph (5.5)(a.1), the amount determined under this subsection in respect of the corporation at any time is (a) if the affiliate has an exempt deficit and a taxable deficit, in respect of the corporation at that time, the total of the exempt deficit and the taxable deficit; (b) if the affiliate has an exempt deficit and no taxable deficit, in respect of the corporation at that time, the amount of the exempt deficit; and (c) if the affiliate has a taxable deficit and no exempt deficit, in respect of the corporation at that time, the amount, if any, by which the taxable deficit exceeds the affiliate’s exempt surplus in respect of the corporation at that time. (15) Subsection 5905(7) of the Regulations is replaced by the following: 2011-2012-2013 Impôt et ta (7) If at any time there has been a liquidation and dissolution of a foreign affiliate (referred to in this subsection as the “dissolved affiliate”) of a corporation resident in Canada that is a designated liquidation and dissolution (within the meaning assigned by subsection 95(1) of the Act) of the dissolved affiliate, each other foreign affiliate of the corporation that had a direct equity percentage (within the meaning assigned by subsection 95(4) of the Act) in the dissolved affiliate immediately before that time is, for the purposes of computing its exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, hybrid underlying tax, taxable surplus or taxable deficit, and underlying foreign tax, in respect of the corporation, deemed to have received dividends immediately before that time the total of which is equal to the amount it might reasonably have expected to receive if the dissolved affiliate had, immediately before that time, paid dividends on all shares of its capital stock the total of which was equal to the amount of its net surplus in respect of the corporation immediately before that time, determined on the assumption that the taxation year of the dissolved affiliate that otherwise would have included that time had ended immediately before that time. (16) Subsection 5905(11) of the Regulations is replaced by the following: (11) For the purposes of subsection (10), (a) if a particular foreign affiliate of a corporation has an equity percentage in another foreign affiliate of the corporation that has an equity percentage in the particular affiliate, the amount that would be the net surplus of, or the amount that would be a dividend received by, the particular affiliate is to be determined in a manner that is (i) reasonable in the circumstances, and (ii) consistent with the results that would be obtained if a series of actual dividends had been paid and received by the foreign affiliates of the corporation that are relevant to the determination; C. 34 Tax Amendm (b) if any foreign affiliate of a corporation resident in Canada has issued shares of more than one class of its capital stock, the amount that would be paid as a dividend on the shares of any class is the portion of its net surplus that, in the circumstances, it might reasonably be expected to have paid on all the shares of that class; and (c) if the particular affiliate’s net surplus as determined for the purposes of subsection (10) would, in the absence of this paragraph, be nil the particular affiliate’s net surplus for the purposes of that subsection is deemed to be the greater of (i) the amount of the particular affiliate’s retained earnings, if any, determined at the end of its last taxation year ending before the time referred to in that subsection under accounting principles that are relevant to the particular affiliate for that year, and (ii) the amount determined by the formula A×B where A is the amount of the particular affiliate’s total assets determined at the end of that year under accounting principles that are relevant to the particular affiliate for that year, and B is 25%. (17) Subsection 5905(12) of the Regulations is repealed. (18) Paragraph 5905(13)(a) of the Regulations is replaced by the following: (a) the percentage that is the corporation’s equity percentage in the particular affiliate at that time if (i) the particular affiliate and each corporation that is relevant to the determination of the corporation’s equity percentage in the particular affiliate have, at that time, only one class of issued shares, and 2011-2012-2013 Impôt et ta (ii) no foreign affiliate (referred to in this subparagraph as the “upper-tier affiliate”) of the corporation that is relevant to the determination of the corporation’s equity percentage in the particular affiliate has, at that time, an equity percentage in a foreign affiliate (including, for greater certainty, the particular affiliate) of the corporation that has an equity percentage in the uppertier affiliate; and (19) The portion of subsection 5905(13) of the Regulations after subparagraph (b)(ii) is repealed. (20) Section 5905 of the Regulations is amended by adding the following after subsection (13): (14) For the purposes of subsections (10), (11) and (13), “equity percentage” has the meaning that would be assigned by subsection 95(4) of the Act if the reference in paragraph (b) of the definition “equity percentage” in that subsection to “any corporation” were read as a reference to “any corporation other than a corporation resident in Canada”. (21) Subsection (1) applies in respect of acquisitions and dispositions that occur after August 19, 2011. (22) Subsections (2) to (14), (16) and (18) to (20) are deemed to have come into force on August 20, 2011. (23) Subsection (15) applies in respect of liquidations and dissolutions of foreign affiliates of a taxpayer that begin after August 19, 2011. However, if the taxpayer has elected under subsection 70(28), (a) subsection (15) applies in respect of all liquidations and dissolutions of foreign affiliates of the taxpayer that begin after December 20, 2002; and (b) subsection 5905(7) of the Regulations, as enacted by subsection (15), is, in respect of all such liquidations and dissolutions that begin on or before August 19, 2011, to be read as follows: C. 34 Tax Amendm (7) If at any time there has been a liquidation and dissolution of a foreign affiliate (referred to in this subsection as the “dissolved affiliate”) of a corporation resident in Canada that is a designated liquidation and dissolution (within the meaning assigned by subsection 95(1) of the Act) of the dissolved affiliate, each other foreign affiliate of the corporation that had a direct equity percentage (within the meaning assigned by subsection 95(4) of the Act) in the dissolved affiliate immediately before that time is, for the purposes of computing its exempt surplus or exempt deficit, taxable surplus or taxable deficit, and underlying foreign tax, in respect of the corporation, deemed to have received dividends immediately before that time the total of which is equal to the amount it might reasonably have expected to receive if the dissolved affiliate had, immediately before that time, paid dividends on all shares of its capital stock the total of which was equal to the amount of its net surplus in respect of the corporation immediately before that time, determined on the assumption that the taxation year of the dissolved affiliate that otherwise would have included that time had ended immediately before that time. (24) Subsection (17) is deemed to have come into force on December 19, 2009. 85. (1) Paragraph (b) of the definition “earnings” in subsection 5907(1) of the Regulations, as enacted by Part 2, is replaced by the following: (b) in any other case, the total of all amounts each of which is an amount of income that would be required under paragraph 95(2)(a) of the Act to be included in computing the affiliate’s income or loss from an active business for the year if that income were computed taking into account the rules in subsection (2.03); (gains) (2) The portion of the definition “exempt earnings” in subsection 5907(1) of the Regulations before subparagraph (a)(iii), as amended by Part 2, is replaced by the following: 2011-2012-2013 Impôt et ta “exempt earnings”, of a particular foreign affiliate of a particular corporation for a taxation year of the particular affiliate, means, subject to subsection (2.02), the total of all amounts each of which is (a) the amount by which the capital gains of the particular affiliate for the year (other than capital gains included in computing the amount, at any time in the year, of the particular affiliate’s hybrid surplus, or hybrid deficit, in respect of the particular corporation) exceed the total of (i) the amount of the taxable capital gains for the year referred to in the description of B in the definition “foreign accrual property income” in subsection 95(1) of the Act, (ii) the amount of the taxable capital gains for the year referred to in subparagraphs (c) (i), (e)(i) and (f)(iv) of the definition “net earnings”, and (3) The portion of the definition “exempt loss” in subsection 5907(1) of the Regulations before subparagraph (a)(iii), as amended by Part 2, is replaced by the following: “exempt loss”, of a foreign affiliate of a corporation for a taxation year of the affiliate, means, subject to subsection (2.02), the total of all amounts each of which is (a) the amount by which the capital losses of the affiliate for the year (other than capital losses included in computing the amount, at any time in the year, of the particular affiliate’s hybrid surplus, or hybrid deficit, in respect of the particular corporation) exceed the total of C. 34 Tax Amendm (i) the amount of the allowable capital losses for the year referred to in the description of E in the definition “foreign accrual property income” in subsection 95(1) of the Act, (ii) the amount of the allowable capital losses for the year referred to in subparagraphs (c)(i), (e)(i) and (f)(iv) of the definition “net loss”, and (4) The portion of the definition “exempt surplus” in subsection 5907(1) of the Regulations before paragraph (a) is replaced by the following: “exempt surplus”, of a foreign affiliate (in this definition referred to as the “subject affiliate”) of a corporation in respect of the corporation, at any particular time, means the amount determined by the following formula in respect of the period that begins with the latest of the following times and that ends with the particular time: (5) The portion of the definition “exempt surplus” in subsection 5907(1) of the English version of the Regulations after paragraph (c) and before the description of A is replaced by the following: A–B where (6) Subparagraph (vii) of the description of A in the definition “exempt surplus” in subsection 5907(1) of the Regulations is replaced by the following: (vii) an amount added, in the period and before the particular time, to the exempt surplus of the subject affiliate under paragraph (7.1)(d) (as that paragraph applied to dividends paid on or before August 19, 2011), and (7) Paragraph (b) of the definition “loss” in subsection 5907(1) of the Regulations, as enacted by Part 2, is replaced by the following: 2011-2012-2013 Impôt et ta (b) in any other case, the total of all amounts each of which is an amount of a loss that would be required under paragraph 95(2)(a) of the Act to be included in computing the affiliate’s income or loss from an active business for the year if that loss were computed taking into account the rules in subsection (2.03); (8) Paragraph (b) of the definition “net earnings” in subsection 5907(1) of the Regulations is replaced by the following: (b) in respect of foreign accrual property income is the amount that would be its foreign accrual property income for the year, if the formula in the definition “foreign accrual property income” in subsection 95(1) of the Act were read without reference to F and F.1 in that formula and the amount determined for E in that formula were the amount determined under paragraph (a) of the description of E in that formula, minus the portion of any income or profits tax paid to the government of a country for the year by the affiliate that can reasonably be regarded as tax in respect of that income, (9) Subparagraphs (d)(i) and (ii) of the definition “net earnings” in subsection 5907(1) of the Regulations are replaced by the following: (i) shares of the capital stock of another foreign affiliate of the corporation that were excluded property of the affiliate (other than dispositions to which any of paragraphs 95(2)(c) to (e) of the Act was applicable and dispositions in respect of which the amount of the capital gain is included in computing the amount, at any time in the year, of the affiliate’s hybrid surplus, or hybrid deficit, in respect of the corporation), or (ii) partnership interests that were excluded property of the affiliate (other than dispositions in respect of which the amount of the capital gain is included in computing C. 34 Tax Amendm the amount, at any time in the year, of the affiliate’s hybrid surplus, or hybrid deficit, in respect of the corporation) (10) Paragraph (d) of the definition “net earnings” in subsection 5907(1) of the Regulations, as amended by subsection (9), is repealed. (11) Clause (b)(i)(A) of the definition “net loss” in subsection 5907(1) of the Regulations is replaced by the following: (A) the total of (I) the amount determined for D in the formula in the definition “foreign accrual property income” in subsection 95(1) of the Act for the year, (II) the amount determined under paragraph (a) of the description of E in that formula for the year, (III) the amount determined for G in that formula for the year, and (IV) the amount determined for H in that formula for the year (12) Subparagraphs (d)(i) and (ii) of the definition “net loss” in subsection 5907(1) of the Regulations are replaced by the following: (i) shares of the capital stock of another foreign affiliate of the corporation that were excluded property of the affiliate (other than dispositions to which paragraph 95(2)(c), (d) or (e) of the Act was applicable and dispositions in respect of which the amount of the capital loss is included in computing the amount, at any time in the year, of the affiliate’s hybrid surplus, or hybrid deficit, in respect of the corporation), or (ii) partnership interests that were excluded property of the affiliate (other than dispositions in respect of which the amount of the capital loss is included in computing 2011-2012-2013 Impôt et ta the amount, at any time in the year, of the affiliate’s hybrid surplus, or hybrid deficit, in respect of the corporation) (13) Paragraph (d) of the definition “net loss” in subsection 5907(1) of the Regulations, as amended by subsection (12), is repealed. (14) Paragraphs (a) to (c) of the definition “net surplus” in subsection 5907(1) of the Regulations are replaced by the following: (a) if the affiliate has no exempt deficit, no hybrid deficit and no taxable deficit, the amount that is the total of its exempt surplus, hybrid surplus and taxable surplus in respect of the corporation, (b) if the affiliate has no exempt deficit but has a hybrid deficit and a taxable deficit, the amount, if any, by which its exempt surplus exceeds the total of its hybrid deficit and taxable deficit in respect of the corporation, (c) if the affiliate has no exempt deficit and no hybrid deficit but has a taxable deficit, the amount, if any, by which the total of its exempt surplus and hybrid surplus exceeds its taxable deficit in respect of the corporation, (d) if the affiliate has no exempt deficit and no taxable deficit but has a hybrid deficit, the amount, if any, by which the total of its exempt surplus and taxable surplus exceeds its hybrid deficit in respect of the corporation, (e) if the affiliate has an exempt deficit but no hybrid deficit or taxable deficit, the amount, if any, by which the total of its hybrid surplus and taxable surplus exceeds its exempt deficit in respect of the corporation, (f) if the affiliate has an exempt deficit and a hybrid deficit but no taxable deficit, the amount, if any, by which its taxable surplus exceeds the total of its exempt deficit and hybrid deficit in respect of the corporation, or C. 34 Tax Amendm (g) if the affiliate has an exempt deficit and a taxable deficit but no hybrid deficit, the amount, if any, by which its hybrid surplus exceeds the total of its exempt deficit and taxable deficit in respect of the corporation, (15) Paragraph (b) of the definition “taxable earnings” in subsection 5907(1) of the Regulations, as amended by Part 2, is amended by striking out “or” at the end of subparagraph (iii), adding “or” at the end of subparagraph (iv) and adding the following after subparagraph (iv): (iv.1) the amount, if any, by which (A) the total of all amounts each of which is an amount required by paragraph (2.02)(a) to be included under this definition for the year exceeds (B) the total of all amounts each of which is an amount required by paragraph (2.02)(b) to be deducted under this definition for the year, (16) The portion of the definition “taxable surplus” in subsection 5907(1) of the Regulations before paragraph (a) is replaced by the following: “taxable surplus”, of a foreign affiliate (in this definition referred to as the “subject affiliate”) of a corporation in respect of the corporation, at any particular time, means the amount determined by the following formula in respect of the period that begins with the latest of the following times and that ends with the particular time: (17) The portion of the definition “taxable surplus” in subsection 5907(1) of the English version of the Regulations after paragraph (c) and before the description of A is replaced by the following: A–B where Impôt et ta 2011-2012-2013 (18) Subparagraph (v) of the description of A in the definition “taxable surplus” in subsection 5907(1) of the Regulations is replaced by the following: (v) an amount added, in the period and before the particular time, to the subject affiliate’s taxable surplus under paragraph (7.1)(e) (as that paragraph applied to dividends paid on or before August 19, 2011), and (19) Subparagraph (iv) of the description of B in the definition “taxable surplus” in subsection 5907(1) of the Regulations is replaced by the following: (iv) the portion of any whole dividend paid by the subject affiliate in the period and before the particular time deemed under paragraph 5901(1)(b) or, if subsection 5901(1.1) applied to the whole dividend, paragraph 5901(1)(a.1) to have been paid out of the subject affiliate’s taxable surplus in respect of the corporation, (20) The portion of the definition “underlying foreign tax” in subsection 5907(1) of the Regulations before paragraph (a) is replaced by the following: “underlying foreign tax”, of a foreign affiliate (in this definition referred to as the “subject affiliate”) of a corporation in respect of the corporation, at any particular time, means the amount determined by the following formula in respect of the period that begins with the later of the following times and that ends with the particular time: (21) The portion of the definition “underlying foreign tax” in subsection 5907(1) of the English version of the Regulations, as amended by Part 2, after paragraph (b) and before the description of A is replaced by the following: A–B C. 34 Tax Amendm where (22) Subparagraph (ii) of the description of A in the definition “underlying foreign tax” in subsection 5907(1) of the Regulations is replaced by the following: (ii) the portion of any income or profits tax paid to the government of a country by the subject affiliate that can reasonably be regarded as having been paid in respect of the taxable earnings, including for greater certainty any amounts included because of paragraph (2.02)(a) in computing the taxable earnings, of the affiliate for a taxation year ending in the period, (23) Subparagraph (ii) of the description of B in the definition “underlying foreign tax” in subsection 5907(1) of the Regulations is replaced by the following: (ii) the underlying foreign tax applicable to any whole dividend paid by the subject affiliate in the period and before the particular time deemed under paragraph 5901(1)(b) or, if subsection 5901(1.1) applied to the whole dividend, paragraph 5901(1)(a.1) to have been paid out of the subject affiliate’s taxable surplus in respect of the corporation before that time, (24) Subsection 5907(1) of the Regulations is amended by adding the following in alphabetical order: “designated person or partnership”, in respect of a taxpayer at any time, means the taxpayer or a person or partnership that is at that time (a) a person (other than a partnership) that does not, at that time, deal at arm’s length with the taxpayer, or Impôt et ta 2011-2012-2013 (b) a partnership a member of which is, at that time, a designated person or partnership in respect of the taxpayer under this definition; (personne ou société de personnes désignée) “hybrid deficit”, of a foreign affiliate of a corporation in respect of the corporation at any time, means the amount, if any, by which (a) the total of all amounts each of which is an amount determined at that time under any of subparagraphs (i) to (vii) of the description of B in the definition “hybrid surplus” exceeds (b) the total of all amounts each of which is an amount determined at that time under any of subparagraphs (i) to (v) of the description of A in that definition; (déficit hybride) “hybrid surplus”, of a foreign affiliate (in this definition referred to as the “subject affiliate”) of a corporation in respect of the corporation, at any particular time, means the amount determined by the following formula in respect of the period that begins with the latest of the following times and that ends with the particular time: (a) the first day of the taxation year of the subject affiliate in which it last became a foreign affiliate of the corporation, (b) the last time for which the opening hybrid surplus of the subject affiliate in respect of the corporation was required to be determined under section 5905, and (c) the last time for which the opening hybrid deficit of the subject affiliate in respect of the corporation was required to be determined under section 5905 A–B where A is the total of all amounts, in respect of the period, each of which is (i) the opening hybrid surplus, if any, of the subject affiliate in respect of the corporation as determined under section 5905, at the time established in paragraph (b), C. 34 Tax Amendm (ii) the amount of a capital gain (except to the extent that the taxable portion of the capital gain is included under the description of B in the definition “foreign accrual property income” in subsection 95(1) of the Act in respect of the subject affiliate), for a taxation year, of the subject affiliate, or of a partnership of which the subject affiliate is a member (to the extent that the capital gain is reasonably attributable to the subject affiliate), in respect of a disposition, at any time in the period, of (A) a share of the capital stock of another foreign affiliate of the corporation, (B) a partnership interest, or (C) a property, that is an excluded property of the subject affiliate because of paragraph (c.1) of the definition “excluded property” in subsection 95(1) of the Act, that related to (I) an amount that was receivable under an agreement that relates to the sale of a property that is referred to in clause (A) or (B) the capital gain or capital loss from the sale of which is included under this subparagraph or subparagraph (ii) of the description of B, as the case may be, or (II) an amount payable, or an amount of indebtedness, described in clause (c.1)(ii)(B) of that definition “excluded property” arising in respect of the acquisition of an excluded property of the affiliate that is referred to in clause (A) or (B) any capital gain or capital loss from the disposition of which would, if that excluded property were disposed of, be included under this subparagraph or subparagraph (ii) of the description of B, as the case may be, Impôt et ta 2011-2012-2013 (iii) the portion of any income or profits tax refunded by the government of a country to the subject affiliate that can reasonably be regarded as having been refunded in respect of an amount referred to in subparagraph (ii) or (iii) of the description of B, (iv) the portion of any dividend received in the period and before the particular time by the subject affiliate from another foreign affiliate of the corporation (including, for greater certainty, any dividend deemed under subsection 5905(7) to have been received by the subject affiliate) that was prescribed under paragraph 5900(1)(a.1) to have been paid out of the payer affiliate’s hybrid surplus in respect of the corporation, or (v) an amount added to the hybrid surplus of the subject affiliate or deducted from its hybrid deficit in the period and before the particular time under subsection (1.1) or (1.2), and B is the total of those of the following amounts that apply in respect of the period: (i) the opening hybrid deficit, if any, of the subject affiliate in respect of the corporation as determined under section 5905, at the time established in paragraph (c), (ii) the amount of a capital loss (except to the extent that the allowable portion of the capital loss is included under paragraph (a) of the description of E in the definition “foreign accrual property income” in subsection 95(1) of the Act in respect of the subject affiliate), for a taxation year, of the subject affiliate, or of a partnership of which the subject affiliate is a member (to the extent that the capital loss is reasonably attributable to the subject affiliate), in respect of a disposition, at any time in the period, of (A) a share of the capital stock of another foreign affiliate of the corporation, (B) a partnership interest, or C. 34 Tax Amendm (C) a property, that is an excluded property of the subject affiliate because of paragraph (c.1) of the definition “excluded property” in subsection 95(1) of the Act, that related to (I) an amount that was receivable under an agreement that relates to the sale of a property that is referred to in clause (A) or (B) the capital gain or capital loss from the sale of which is included under subparagraph (ii) of the description of A or this subparagraph, as the case may be, or (II) an amount payable, or an amount of indebtedness, described in clause (c.1)(ii)(B) of that definition “excluded property” arising in respect of the acquisition of an excluded property of the affiliate that is referred to in clause (A) or (B) any capital gain or capital loss from the disposition of which would, if that excluded property were disposed of, be included under subparagraph (ii) of the description of A or this subparagraph, as the case may be, (iii) the amount of a capital loss for a taxation year of the subject affiliate that would arise in respect of a disposition, at any time in the period, of a share of the capital stock of another foreign affiliate of the corporation in the course of the liquidation and dissolution of that other affiliate if subclause 95(2)(e)(iv)(A)(II) of the Act were read without reference to its sub-subclause 1 and section 93 of the Act were read without reference to its subsection (4), (iv) the portion of any income or profits tax paid to the government of a country by the subject affiliate that can reasonably be regarded as having been paid in respect of an amount referred to in subparagraph (ii) or (iv) of the description of A, Impôt et ta 2011-2012-2013 (v) the portion of any whole dividend paid by the subject affiliate in the period and before the particular time deemed under paragraph 5901(1)(a.1) or, if subsection 5901(1.1) applied to the whole dividend, paragraph 5901(1)(b) to have been paid out of the subject affiliate’s hybrid surplus in respect of the corporation, (vi) each amount that is required under section 5902 to be included under this subparagraph in the period and before the particular time, or (vii) an amount, in the period and before the particular time, deducted from the hybrid surplus of the subject affiliate or added to its hybrid deficit under subsection (1.1) or (1.2); (surplus hybride) “hybrid underlying tax”, of a foreign affiliate (in this definition referred to as the “subject affiliate”) of a corporation in respect of the corporation, at any particular time, means the amount determined by the following formula in respect of the period that begins with the later of the following times and that ends with the particular time: (a) the first day of the taxation year of the subject affiliate in which it last became a foreign affiliate of the corporation, and (b) the last time for which the opening hybrid underlying tax of the subject affiliate in respect of the corporation was required to be determined under section 5905 A–B where A is the total of all amounts, in respect of the period, each of which is (i) the opening hybrid underlying tax, if any, of the subject affiliate in respect of the corporation as determined under section 5905, at the time established in paragraph (b), (ii) the portion of any income or profits tax paid to the government of a country by the subject affiliate that can reasonably C. 34 Tax Amendm be regarded as having been paid in respect of any amount referred to in subparagraph (ii) or (iv) of the description of A in the definition “hybrid surplus”, (iii) each amount that was prescribed by paragraph 5900(1)(c.1) to have been the foreign tax applicable to the portion of any dividend received in the period and before the particular time by the subject affiliate from another foreign affiliate of the corporation (including, for greater certainty, any dividend deemed under subsection 5905(7) to have been received by the subject affiliate) that was prescribed by paragraph 5900(1)(a.1) to have been paid out of the payer affiliate’s hybrid surplus in respect of the corporation, or (iv) the amount by which the subject affiliate’s hybrid underlying tax is required to be increased under subsection (1.1) or (1.2), B is the total of those of the following amounts that apply in respect of the period: (i) the portion of any income or profits tax refunded by the government of a country to the subject affiliate that can reasonably be regarded as having been refunded in respect of an amount referred to in subparagraph (ii) or (iii) of the description of B in the definition “hybrid surplus”, (ii) the hybrid underlying tax applicable to any whole dividend paid by the subject affiliate in the period and before the particular time deemed under paragraph 5901(1)(a.1) or, if subsection 5901(1.1) applied to the whole dividend, paragraph 5901(1)(b) to have been paid out of the subject affiliate’s hybrid surplus in respect of the corporation before that time, (iii) each amount that is required under section 5902 to be included under this subparagraph in the period and before the particular time, or 2011-2012-2013 Impôt et ta (iv) the amount by which the subject affiliate’s hybrid underlying tax is required to be decreased in the period and before the particular time under subsection (1.1) or (1.2); (montant intrinsèque d’impôt hybride) “hybrid underlying tax applicable”, in respect of a corporation to a whole dividend paid at any time on the shares of any class of the capital stock of a foreign affiliate of the corporation by the affiliate, means the proportion of the hybrid underlying tax of the affiliate at that time in respect of the corporation that (a) the portion of the whole dividend deemed to have been paid out of the affiliate’s hybrid surplus in respect of the corporation is of (b) the affiliate’s hybrid surplus at that time in respect of the corporation; (montant intrinsèque d’impôt hybride applicable) (25) Subsection 5907(1.01) of the Regulations is replaced by the following: (1.01) For the purposes of section 113 of the Act, “exempt surplus”, “hybrid surplus” and “taxable surplus” have the meanings assigned by subsection (1). (26) Subparagraph 5907(1.1)(a)(iv) of the Regulations is amended by striking out “and” at the end of clause (A) and adding the following after clause (A): (A.1) to the extent that such income or profits tax would otherwise have reduced the hybrid surplus or increased the hybrid deficit of the secondary affiliate, C. 34 Tax Amendm (I) be deducted from the hybrid surplus or added to the hybrid deficit, as the case may be, of the primary affiliate, and (II) be added to the hybrid underlying tax of the primary affiliate, and (27) Subparagraph 5907(1.1)(a)(v) of the Regulations is amended by striking out “and” at the end of clause (C) and adding the following after clause (C): (C.1) where such loss reduces the hybrid surplus or increases the hybrid deficit, as the case may be, of the secondary affiliate, (I) be added to the hybrid surplus or deducted from the hybrid deficit, as the case may be, of the primary affiliate, and (II) be deducted from the hybrid underlying tax of the primary affiliate, and (28) Clause 5907(1.1)(b)(i)(B) of the Regulations is amended by striking out “and” at the end of subclause (I) and adding the following after subclause (I): (I.1) such portion of the amount so paid as may reasonably be regarded as relating to an amount included in the hybrid surplus or deducted from the hybrid deficit, as the case may be, of the secondary affiliate is, at the end of the year, to be added to the hybrid surplus or deducted from the hybrid deficit, as the case may be, of the primary affiliate and deducted from the hybrid underlying tax of the primary affiliate, and (29) Clause 5907(1.1)(b)(ii)(A) of the Regulations, as enacted by Part 2, is amended by striking out “and” at the end of subclause (I) and adding the following after subclause (I): 2011-2012-2013 Impôt et ta (I.1) such portion of the amount so paid as may reasonably be regarded as relating to an amount deducted from the hybrid surplus or included in the hybrid deficit, as the case may be, of the secondary affiliate is, at the end of the year of the loss, to be deducted from the hybrid surplus or added to the hybrid deficit, as the case may be, of the primary affiliate and added to the hybrid underlying tax of the primary affiliate, and (30) Paragraph 5907(1.2)(c) of the Regulations is amended by striking out “and” at the end of subparagraph (i) and adding the following after subparagraph (i): (i.1) where such loss reduces the hybrid surplus or increases the hybrid deficit, as the case may be, of the loss affiliate, (A) be added to the hybrid surplus or deducted from the hybrid deficit, as the case may be, of the taxpaying affiliate, and (B) be deducted from the hybrid underlying tax of the taxpaying affiliate, and (31) Subparagraph 5907(1.2)(d)(i) of the Regulations is amended by striking out “and” at the end of clause (A) and adding the following after clause (A): (A.1) such portion of the amount as may reasonably be regarded as relating to an amount deducted from the hybrid surplus or included in the hybrid deficit, as the case may be, of the loss affiliate is, at the end of the year, to be deducted from the hybrid surplus or added to the hybrid deficit, as the case may be, of the taxpaying affiliate and added to the hybrid underlying tax of the taxpaying affiliate, and (32) Subsection 5907(1.4) of the Regulations, as enacted by Part 2, is replaced by the following: C. 34 Tax Amendm (1.4) If the amount prescribed under paragraph (1.3)(a) or (b), or any portion of the amount, can reasonably be considered to be in respect of a particular loss (other than a capital loss) or a capital loss of another corporation for a taxation year of the other corporation, then the amount so prescribed is to be reduced to the extent that it can reasonably be considered to be in respect of the portion of the particular loss or capital loss, as the case may be, that would, if sections 5903 and 5903.1 were read without reference to their subsection (4), not be a foreign accrual property loss (within the meaning assigned by subsection 5903(3)), or a foreign accrual capital loss (within the meaning assigned by subsection 5903.1(3)), as the case may be, of a controlled foreign affiliate of a person or partnership that is, at the end of that taxation year, a relevant person or partnership (within the meaning assigned by subsection 5903(6)) in respect of the taxpayer. (33) Section 5907 of the Regulations is amended by adding the following after subsection (1.6), as enacted by Part 2: (1.7) If the amount prescribed under paragraph (1.3)(a) or (b), or any portion of the amount, can reasonably be considered to be in respect of a capital loss of another corporation for a taxation year of the other corporation, then the amount so prescribed, as reduced by subsection (1.4), if applicable, shall be reduced to the extent that it can reasonably be considered to be in respect of the portion of that capital loss that would not be deductible by the particular affiliate in computing its foreign accrual property income for the year if the capital loss had been incurred by the particular affiliate. (34) Subparagraph 5907(2)(f)(ii) of the Regulations is replaced by the following: (ii) subject to subsection (2.01), does not arise with respect to a disposition (other than a disposition to which subsection (9) applies), of property by the affiliate, 2011-2012-2013 Impôt et ta (A) to a person or partnership that was, at the time of the disposition, a designated person or partnership in respect of the taxpayer, and (B) to which a tax deferral, rollover or similar tax postponement provision of the income tax laws that are relevant in computing the earnings amount of the affiliate applied, and (35) Subparagraph 5907(2)(j)(iii) of the Regulations is replaced by the following: (iii) subject to subsection (2.01), does not arise with respect to a disposition (other than a disposition to which subsection (9) applies), of property by the affiliate, (A) to a person or partnership that was, at the time of the disposition, a designated person or partnership in respect of the taxpayer, and (B) to which a loss deferral or similar loss postponement provision of the income tax laws that are relevant in computing the earnings amount of the affiliate applied, and (36) Paragraph 5907(2)(l) of the Regulations is replaced by the following: (l) if any property of the affiliate that was acquired from a person or partnership that was, at the time of the acquisition, a designated person or partnership in respect of the taxpayer has been disposed of, the amount in respect of that property that may reasonably be considered as having been included under paragraph (f) in computing the earnings amount of any foreign affiliate of the taxpayer or of a person or partnership that was, at the time of the disposition, a designated person or partnership in respect of the taxpayer. C. 34 Tax Amendm (37) Section 5907 of the Regulations is amended by adding the following after subsection (2): (2.01) Subparagraphs (2)(f)(ii) and (j)(iii) and subsection (5.1) do not apply to a particular disposition of property (referred to in this subsection as the “affiliate property”) by a particular foreign affiliate of a taxpayer if (a) the only consideration received in respect of the particular disposition is shares of the capital stock of another foreign affiliate of the taxpayer; (b) all of the shares of the capital stock of the other affiliate that are, immediately after the particular disposition, owned by the particular affiliate are disposed of, at a particular time that is within 90 days of the day that includes the time of the particular disposition, to a person or partnership that at the particular time is not a designated person or partnership in respect of the taxpayer; and (c) the affiliate property is not disposed of by the other affiliate as part of a series of transactions or events that includes the particular disposition. (2.02) If an amount or a portion of an amount would, in the absence of this subsection, be included in computing the exempt earnings, or deducted in computing the exempt loss, of a foreign affiliate of a corporation in respect of the corporation for a taxation year of the affiliate and the amount or portion arises from a disposition of property (other than money), at any time, to a person or partnership that was, at that time, a designated person or partnership in respect of the corporation where that disposition is a transaction (within the meaning of subsection 245(1) of the Act) that is, or would be (if the amount or portion were a tax benefit for the purposes of section 245 of the Act), an avoidance transaction (within the meaning of subsection 245(3) of the Act), the following rules apply: 2011-2012-2013 Impôt et ta (a) the amount or portion is instead to be included in the affiliate’s taxable earnings for the year in respect of the corporation; and (b) any income or profits tax relating to the transaction that would otherwise be deducted in computing the exempt earnings, or included in computing the exempt loss, of the affiliate for the year in respect of the corporation, is instead to be deducted from the affiliate’s taxable earnings for the year in respect of the corporation. (2.03) The determination — under subparagraph (a)(iii) and paragraph (b) of the definition “earnings”, and paragraph (b) of the definition “loss”, in subsection (1) — of the earnings or loss of a foreign affiliate of a taxpayer resident in Canada for a particular taxation year from an active business is to be made as if the affiliate (a) had, in computing its income or loss from the business for each taxation year (referred to in this paragraph as an “earnings or loss year”) that is the particular year or is any preceding taxation year that ends after August 19, 2011, (i) claimed all deductions that it could have claimed under the Act, up to the maximum amount deductible in computing the income or loss from the business for that earnings or loss year, and (ii) made all claims and elections and taken all steps under applicable provisions of the Act, or of enactments implementing amendments to the Act or its regulations, to maximize the amount of any deduction referred to subparagraph (i); and (b) had, in computing its income or loss from the business for any preceding taxation year that ended on or before August 19, 2011, claimed all deductions, if any, that it actually claimed under the Act, up to the maximum amount deductible, and made all claims and elections, if any, and taken all steps, if any, under applicable provisions of the Act, or of enactments implementing amendments to the Act or its regulations, that it actually made. C. 34 Tax Amendm (38) Subsection 5907(2.9) of the Regulations is replaced by the following: (2.9) If paragraph 95(2)(k.1) of the Act applies in respect of a particular taxation year of a foreign affiliate of a taxpayer or in respect of a particular fiscal period of a partnership (which foreign affiliate or partnership is referred to in this subsection as the “operator” and which particular taxation year or particular fiscal period is referred to in this subsection as the “specified taxation year”) a member of which is, at the end of the period, a foreign affiliate of a taxpayer, (a) in computing the affiliate’s earnings or loss from the foreign business referred to in that paragraph for the affiliate’s taxation year (referred to in subparagraphs (i) and (ii) as the “preceding taxation year”) that includes the day that is immediately before the beginning of the specified taxation year, (i) there is to be added to the amount determined under paragraph (a) of the definition “earnings” in subsection (1), after adjustment in accordance with subsections (2) to (2.2), (A) where the operator is the affiliate, the total of (I) the amount, if any, by which the total determined under sub-subclause (ii)(A)(I)2 in respect of the operator for the preceding taxation year exceeds the total determined under subsubclause (ii)(A)(I)1 in respect of the operator for that year, and (II) if the operator was deemed under paragraph 95(2)(k.1) of the Act to have, at the end of the preceding taxation year, disposed of property owned by it that was used or held by it in the course of carrying on the Impôt et ta 2011-2012-2013 foreign business in that year, the amount that is the total of all amounts each of which is determined by the formula (A – B) – C where A is the fair market value, immediately before the end of that year, of a property deemed because of that paragraph to have been disposed of, B is the amount determined under paragraph (a) of the definition “relevant cost base” in subsection 95(4) of the Act in respect of the property, in respect of the taxpayer, immediately before the time of the disposition, and C is the amount, if any, of the capital gain determined in respect of the disposition of the property at that time, and (B) where the operator is the partnership, the amount determined under subsection 5908(13); and (ii) there is to be added to the amount determined under paragraph (a) of the definition “loss” in subsection (1), (A) where the operator is the affiliate, the total of (I) the amount, if any, by which 1. the total of all amounts each of which is an amount deemed under paragraph 95(2)(k.1) of the Act to have been claimed under any of paragraphs 20(1)(l), (l.1) and (7)(c), and subparagraphs 138(3)(a)(i), (ii) and (iv), of the Act (each of which provisions is referred to in this subparagraph as a “reserve provision”) in computing the income from the foreign business for the preceding taxation year exceeds C. 34 Tax Amendm 2. the total of all amounts each of which is an amount actually claimed by the operator as a reserve in computing its income from the foreign business for that year that can reasonably be considered to be in respect of amounts in respect of which a reserve could have been claimed under a reserve provision on the assumption that the operator could have claimed amounts in respect of the reserve provisions for that year, and (II) the total of all amounts each of which is the amount, if any, by which the amount determined under the description of B in the formula in subclause (i)(A)(II) in respect of a property described in that subclause exceeds the amount determined under the description of A in the formula in that clause in respect of the property, and (B) where the operator is the partnership, the amount determined under subsection 5908(13); and (b) any property of the operator that is, under that paragraph, deemed to have been disposed of and reacquired by the operator is, for the purposes of this section, deemed to have been disposed of and reacquired by the operator in the same manner and for the same amounts as if that paragraph applied for the purposes of this section. (39) Subsection 5907(5) of the Regulations, as enacted by Part 2, is replaced by the following: (5) For the purposes of this section, each capital gain, capital loss, taxable capital gain or allowable capital loss of a foreign affiliate of a taxpayer from the disposition of property is to be computed in accordance with the rules set out in subsection 95(2) of the Act. 2011-2012-2013 Impôt et ta (5.01) For the purposes of subsection (6), if any capital gain, capital loss, taxable capital gain or allowable capital loss referred to in subsection (5), or any capital loss referred to in subparagraph (iii) of the description of B in the definition “hybrid surplus” in subsection (1), of a foreign affiliate of a corporation is required to be computed in Canadian currency and the currency referred to in subsection (6) is not Canadian currency, the amount of the gain or loss is to be converted from Canadian currency into the currency referred to in subsection (6) at the rate of exchange prevailing on the date of disposition of the property. (40) The portion of subsection 5907(5.1) of the Regulations before paragraph (a) is replaced by the following: (5.1) Notwithstanding subsection (5), if, under the income tax laws of a country other than Canada that are relevant in computing the earnings of a foreign affiliate of a taxpayer resident in Canada from an active business carried on by it in a country, no gain or loss is recognized in respect of a disposition (other than a disposition to which subsection (9) applies) by the affiliate of a capital property used or held principally for the purpose of gaining or producing income from an active business to a person or partnership (in this subsection referred to as the “transferee”) that was, at the time of the disposition, a designated person or partnership in respect of the taxpayer, for the purposes of this section, (41) Subsection 5907(7.1) of the Regulations is repealed. (42) Subsection 5907(8) of the Regulations is replaced by the following: (8) For the purposes of computing the various amounts referred to in this section, the first taxation year of a foreign affiliate, of a corporation resident in Canada, that is formed as a result of a foreign merger (within the meaning assigned by subsection 87(8.1) of the Act) is deemed to have commenced at the time of the C. 34 Tax Amendm merger, and a taxation year of a predecessor corporation (within the meaning assigned by subsection 5905(3)) that would otherwise have ended after that time is deemed to have ended immediately before that time. (43) Subsection 5907(9) of the Regulations is replaced by the following: (9) If a foreign affiliate of a taxpayer has been liquidated and dissolved (otherwise than as a result of a foreign merger within the meaning assigned by subsection 87(8.1) of the Act), for the purposes of computing the various amounts referred to in this section, the following rules apply: (a) where, at a particular time, property having a fair market value equal to or greater than 90 percent of the fair market value of all of the property that was owned by the affiliate immediately before the commencement of the liquidation and dissolution has been disposed of by the affiliate in the course of the liquidation and dissolution, the taxation year of the affiliate that otherwise would have included the particular time is deemed to have ended immediately before that time; and (b) each property of the affiliate that was disposed of by the affiliate in the course of the liquidation and dissolution is deemed to have been (i) disposed of by the affiliate, at the time that is the earlier of the time it was actually disposed of and the time that is immediately before the time that is immediately before the particular time, for proceeds of disposition equal to (A) if the liquidation and dissolution is one to which subsection 88(3) of the Act applies in respect of the disposition, the amount that would, in the absence of subsection 88(3.3) of the Act, be determined under paragraph 88(3)(a) or (b) of the Act, as the case may be, (B) if the liquidation and dissolution is one to which paragraph 95(2)(e) of the Act applies in respect of the disposition, Impôt et ta 2011-2012-2013 the amount determined under subparagraph 95(2)(e)(i) or (ii) of the Act, as the case may be, and (C) in any other case, the fair market value of the property at the time it was actually disposed of, and (ii) acquired by the person or partnership to which the affiliate disposed of the property, at the time it was actually acquired, at a cost equal to the affiliate’s proceeds of disposition of the property. (9.1) Notwithstanding any other provision of this Part, in determining the earnings or loss of a foreign affiliate of a taxpayer resident in Canada, for a taxation year of the affiliate from an active business carried on by it in a country, (a) from a disposition of property to which paragraph 95(2)(d.1) of the Act applies, those earnings or that loss are to be determined using the rules in that paragraph; and (b) from a disposition of property acquired in a transaction to which paragraph 95(2)(d.1) of the Act applies, the cost to the affiliate of the property is to be determined using the rules in that paragraph. (44) Subsection 5907(13) of the Regulations is replaced by the following: (13) For the purposes of subparagraph (ii) of paragraph 128.1(1)(d) of the Act, the prescribed amount is the amount determined by the formula X+Y where X is the amount, if any, by which (a) the amount, if any, determined by the formula A – B – (C – D) + (E – F) C. 34 Tax Amendm where A is the taxable surplus of the foreign affiliate of the other taxpayer referred to in that paragraph, in respect of the other taxpayer, at the end of the year referred to in that subparagraph, B is the affiliate’s net earnings for the year in respect of the affiliate’s foreign accrual property income for the year to the extent those net earnings have been included in the amount referred to in the description of A, C is the total of all amounts each of which is the amount by which the affiliate’s underlying foreign tax in respect of the other taxpayer at the end of the year would have increased because of the gain or income of the affiliate that would have arisen if a disposition, deemed under paragraph 128.1(1)(b) of the Act, of a property by the affiliate had been an actual disposition of the property by the affiliate, D is the total of all amounts each of which is the amount otherwise added in computing the affiliate’s underlying foreign tax in respect of the other taxpayer at the end of the year in respect of income or profits taxes paid to the government of a country in respect of all or a portion of a gain or an income of the affiliate referred to in the description of C, E is the total of all amounts each of which is the amount by which the affiliate’s underlying foreign tax in respect of the other taxpayer at the end of the year would have decreased because of the loss of the affiliate that would have arisen if a disposition, deemed under paragraph 128.1(1)(b) of the Act, of a property by the affiliate had been an actual disposition of the property by the affiliate, and Impôt et ta 2011-2012-2013 F is the total of all amounts each of which is the amount otherwise deducted in computing the affiliate’s underlying foreign tax in respect of the other taxpayer at the end of the year in respect of income or profits taxes refunded by the government of a country in respect of all or a portion of a loss of the affiliate referred to in the description of E exceeds (b) the amount, if any, determined by the formula [(G – H) × (J – 1)] + K where G is the amount determined by the formula L+M–N where L is the underlying foreign tax of the affiliate in respect of the other taxpayer at the end of the year, M is the amount, if any, by which the amount determined under the description of C in paragraph (a) exceeds the amount determined under the description of D in that paragraph, and N is the amount, if any, by which the amount determined under the description of E in paragraph (a) exceeds the amount determined under the description of F in that paragraph, H is the portion of the value of L that can reasonably be considered to relate to the affiliate’s net earnings for the year in respect of the affiliate’s foreign accrual property income, J is the other taxpayer’s relevant tax factor (within the meaning assigned by subsection 95(1) of the Act) for its C. 34 Tax Amendm taxation year that includes the time that is immediately before the particular time, and K is the amount, if any, by which (i) the total of all amounts required by paragraph 92(1)(a) of the Act to be added at any time in a preceding taxation year in computing the adjusted cost base to the other taxpayer of the shares of the affiliate owned by the other taxpayer at the end of the year exceeds (ii) the total of all amounts required by paragraph 92(1)(b) of the Act to be deducted at any time in a preceding taxation year in computing the adjusted cost base to the other taxpayer of the shares of the affiliate owned by the other taxpayer at the end of the year, and Y is the amount, if any, by which (a) the amount, if any, determined by the formula P – (Q – R) + (S – T) where P is the affiliate’s hybrid surplus in respect of the other taxpayer at the end of the year, Q is the total of all amounts each of which is the amount by which the affiliate’s hybrid underlying tax in respect of the other taxpayer at the end of the year would have increased because of the capital gain of the affiliate that would have arisen if a disposition, deemed under paragraph 128.1(1)(b) of the Act, of a property by the affiliate had been an actual disposition of the property by the affiliate, R is the total of all amounts each of which is the amount otherwise added in computing the affiliate’s hybrid underlying tax in respect of the other Impôt et ta 2011-2012-2013 taxpayer at the end of the year in respect of income or profits taxes paid to the government of a country in respect of all or a portion of a capital gain of the affiliate referred to in the description of Q, S is the total of all amounts each of which is the amount by which the affiliate’s hybrid underlying tax in respect of the other taxpayer at the end of the year would have decreased because of the capital loss of the affiliate that would have arisen if a disposition, deemed under paragraph 128.1(1)(b) of the Act, of a property by the affiliate had been an actual disposition of the property by the affiliate, and T is the total of all amounts each of which is the amount otherwise deducted in computing the affiliate’s hybrid underlying tax in respect of the other taxpayer at the end of the year in respect of income or profits taxes refunded by the government of a country in respect of all or a portion of a capital loss of the affiliate referred to in the description of S; exceeds (b) the amount, if any, determined by the formula [U × (V – 0.5)] + (W × 0.5) where U is the amount determined by the formula U.1 + U.2 – U.3 where U.1 is the hybrid underlying tax of the affiliate in respect of the other taxpayer at the end of the year, U.2 is the amount, if any, by which the amount determined under the description of Q in paragraph (a) exceeds the C. 34 Tax Amendm amount determined under the description of R in that paragraph, and U.3 is the amount, if any, by which the amount determined under the description of S in paragraph (a) exceeds the amount determined under the description of T in that paragraph, V is the other taxpayer’s relevant tax factor (within the meaning assigned by subsection 95(1) of the Act) for its taxation year that includes the time that is immediately before the particular time, and W is the amount determined under paragraph (a). (14) For the purposes of the description of C in paragraph (a) of the description of X in subsection (13) and the description of Q in paragraph (a) of the description of Y in subsection (13), the amount by which the underlying foreign tax or the hybrid underlying tax, as the case may be, of the affiliate in respect of the other taxpayer at the end of the year would have increased if a disposition (referred to in this subsection as the “notional actual disposition”) deemed under paragraph 128.1(1)(b) of the Act of any property by the affiliate had been an actual disposition of the property by the affiliate is the total of all amounts each of which is the amount, if any, by which (a) the amount (determined on the assumption that the notional actual disposition occurred at the time of the deemed disposition) that can reasonably be considered to be the amount of income or profits tax that the affiliate would, because of the notional actual disposition, have had to pay to the government of a particular country (other than Canada), in addition to any other income or profits tax otherwise payable to that government, in relation to the gain or income of the affiliate from the notional actual disposition exceeds 2011-2012-2013 Impôt et ta (b) the amount that can reasonably be considered to be the portion of the notional income or profits tax payable by the affiliate to the government of the particular country in relation to the gain or income of the affiliate from the notional actual disposition (determined on the assumptions that the notional actual disposition occurred immediately after the time that is immediately after the time of the deemed disposition and that the notional income or profits tax payable by the affiliate to the government of the particular country in relation to the notional actual disposition is equal to the amount determined under paragraph (a)) that, because of a comprehensive agreement or convention for the elimination of double taxation on income between the government of the particular country and the government of any other country, would not have been payable to the government of the particular country. (15) For the purposes of the description of E in paragraph (a) of the description of X in subsection (13) and the description of S in paragraph (a) of the description of Y in subsection (13), the amount by which the underlying foreign tax or the hybrid underlying tax, as the case may be, of the affiliate in respect of the other taxpayer at the end of the year would have decreased if a disposition (referred to in this subsection as the “notional actual disposition”) deemed under paragraph 128.1(1)(b) of the Act of any property by the affiliate had been an actual disposition of the property by the affiliate is the total of all amounts each of which the amount, if any, by which (a) the amount (determined on the assumption that the notional actual disposition occurred at the time of the deemed disposition) that can reasonably be considered to be the amount of income or profits tax that the affiliate would, because of the notional actual disposition, have had refunded to it by the government of a particular country (other than Canada), in addition to any other income or profits tax otherwise refundable by that C. 34 Tax Amendm government, in relation to the loss or capital loss, as the case may be, of the affiliate from the notional actual disposition exceeds (b) the amount that can reasonably be considered to be the portion of the notional income or profits tax refundable to the affiliate by the government of the particular country in relation to the loss or capital loss, as the case may be, of the affiliate from the notional actual disposition (determined on the assumptions that the notional actual disposition occurred immediately after the time that is immediately after the time of the deemed disposition and that the notional income or profits tax refundable to the affiliate by the government of the particular country in relation to the notional actual disposition is equal to the amount determined by paragraph (a)) that, because of a comprehensive agreement or convention for the elimination of double taxation on income between the government of the particular country and the government of any other country, would not have been refundable by the government of the particular country. (45) Subsections (1), (7), (8), (11), (15), (22) and (26) to (33) and subsection 5907(2.03) of the Regulations, as enacted by subsection (37), apply in respect of taxation years of a foreign affiliate of a taxpayer that end after August 19, 2011. (46) Subsection (2) applies in respect of taxation years of a foreign affiliate of a taxpayer that end after August 19, 2011, except that, for taxation years of the foreign affiliate that begin before 2013, subparagraph (a)(ii) of the definition “exempt earnings” in subsection 5907(1) of the Regulations, as enacted by subsection (2), is to be read as follows: (ii) the amount of the taxable capital gains for the year referred to in subparagraphs (c)(i), (d)(iii), (e)(i) and (f)(iv) of the definition “net earnings”, and 2011-2012-2013 Impôt et ta (47) Subsection (3) applies in respect of taxation years of a foreign affiliate of a taxpayer that end after August 19, 2011, except that, for taxation years of the foreign affiliate that begin before 2013, subparagraph (a)(ii) of the definition “exempt loss” in subsection 5907(1) of the Regulations, as enacted by subsection (3), is to be read as follows: (ii) the amount of the allowable capital losses for the year referred to in subparagraphs (c)(i), (d)(iii), (e)(i) and (f)(iv) of the definition “net loss”, and (48) Subsections (4) to (6), (14), (16) to (21), (23), (25), (39) and (41) are deemed to have come into force on August 20, 2011. (49) Subsections (9) and (12) apply in respect of taxation years of a foreign affiliate of a taxpayer that end after August 19, 2011. However, if the taxpayer has elected under subsection 70(31), subsection (9) also applies to all mergers or combinations in respect of foreign affiliates of the taxpayer that occur after December 20, 2002 and in taxation years of those foreign affiliates that end on or before August 19, 2011 and, in respect of those mergers or combinations, subparagraphs (d)(i) and (ii) of the definition “net earnings” in subsection 5907(1) of the Regulations, as enacted by subsection (9), are to be read as follows: (i) shares of the capital stock of another foreign affiliate of the corporation that were excluded property of the affiliate (other than dispositions to which any of paragraphs 95(2)(c) to (e) of the Act was applicable), or (ii) partnership interests that were excluded property of the affiliate C. 34 Tax Amendm (50) Subsections (10) and (13) apply to taxation years of a foreign affiliate of a taxpayer that begin after 2012. (51) Subsection (24) is deemed to have come into force on August 20, 2011. However, in respect of dispositions that occur after August 19, 2011 and before 2013, (a) the portion of subparagraph (ii) of the description of A in the definition “hybrid surplus” in subsection 5907(1) of the Regulations before clause (A), as enacted by subsection (24), is to be read as follows: (ii) the amount of a capital gain (except to the extent that the taxable portion of the capital gain is included under the description of B in the definition “foreign accrual property income” in subsection 95(1) of the Act in respect of the subject affiliate), for a taxation year, of the subject affiliate, or of a partnership of which the subject affiliate is a member (to the extent that the capital gain is reasonably attributable to the subject affiliate), in respect of a disposition, at any time in the period, to a person or partnership that was, at that time, a designated person or partnership in respect of the corporation, of (b) the portion of subparagraph (ii) of the description of B in the definition “hybrid surplus” in subsection 5907(1) of the Regulations before clause (A), as enacted by subsection (24), is to be read as follows: (ii) the amount of a capital loss (except to the extent that the allowable portion of the capital loss is included under paragraph (a) of the description of E in the definition “foreign accrual property income” in subsection 95(1) of the Act in respect of the subject affiliate), for a taxation year, of the subject affiliate, or of a partnership of which the subject affiliate is a member (to the extent that the capital loss is reasonably attributable to the subject affiliate), in respect of a disposition, at any time in the 2011-2012-2013 Impôt et ta period, to a person or partnership that was, at that time, a designated person or partnership in respect of the corporation, of (c) section 5907 of the Regulations is to be read as if it contained a subsection (1.001) that reads as follows: (1.001) For the purposes of subparagraph (ii) of the description of A, and subparagraph (ii) of the description of B, in the definition “hybrid surplus” in subsection (1) (a) if a foreign affiliate of a corporation redeems, acquires or cancels shares of its capital stock those shares are, for greater certainty, deemed to be disposed of to the affiliate by the person or partnership that, immediately before the redemption, acquisition or cancellation, holds those shares; (b) if a partnership redeems, acquires or cancels interests in the partnership those interests are, for greater certainty, deemed to be disposed of to the partnership by the person or partnership that, immediately before the redemption, acquisition or cancellation, holds those interests; and (c) if a person or partnership is deemed under subsection 40(3) of the Act to have disposed of shares of the capital stock of a corporation, the person or partnership is deemed to have disposed of those shares to itself. (52) Subsections (34) to (36) apply in respect of dispositions of property by a foreign affiliate of a taxpayer that occur after August 19, 2011. However, if the taxpayer has elected under subsection (53), C. 34 Tax Amendm (a) subparagraph 5907(2)(f)(ii) of the Regulations, as enacted by subsection (34), and subparagraph 5907(2)(j)(iii) of the Regulations, as enacted by subsection (35), apply in respect of dispositions of property by all foreign affiliates of the taxpayer that occur after December 20, 2002; (b) that subparagraph 5907(2)(f)(ii) is, in respect of all such dispositions that occur on or before August 19, 2011, to be read as follows: (ii) subject to subsection (2.01), does not arise with respect to a disposition (other than a disposition to which subsection (9) applies) by the affiliate of property to another foreign affiliate of the taxpayer or to a person with whom the taxpayer does not deal at arm’s length, to which a tax deferral, rollover or similar tax postponement provision of the income tax law that is relevant in computing the earnings amount of the affiliate applied, and (c) that subparagraph 5907(2)(j)(iii) is, in respect of all such dispositions that occur on or before August 19, 2011, to be read as follows: (iii) subject to subsection (2.01), does not arise with respect to a disposition (other than a disposition to which subsection (9) applies) by the affiliate of property to another foreign affiliate of the taxpayer or to a person with whom the taxpayer does not deal at arm’s length, to which a loss deferral or similar loss postponement provision of the income tax law that is relevant in computing the earnings amount of the affiliate applied, and (53) Subsection 5907(2.01) of the Regulations, as enacted by subsection (37), applies to dispositions by a foreign affiliate of a taxpayer that occur after August 19, 2011. 2011-2012-2013 Impôt et ta However, if the taxpayer elects in writing under this subsection in respect of all of its foreign affiliates and files the election with the Minister of National Revenue on or before the day that is the later of the taxpayer’s filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, that subsection 5907(2.01) applies to dispositions by all foreign affiliates of the taxpayer that occur after December 20, 2002. (54) Subsection 5907(2.02) of the Regulations, as enacted by subsection (37), applies in respect of transactions (within the meaning of subsection 245(1) of the Act) that are entered into after August 19, 2011. (55) Subsection (38) applies in respect of taxation years of a foreign affiliate of a taxpayer that begin after December 20, 2002. However, if the taxpayer has elected under paragraph 70(29)(b), subsection (38) applies in respect of taxation years of all foreign affiliates of the taxpayer that begin after 1994. (56) Subsection (40) applies to dispositions that occur after August 19, 2011. (57) Subsection (42) applies in respect of mergers or combinations in respect of a foreign affiliate of a taxpayer that occur after August 19, 2011. (58) Subsection 5907(9) of the Regulations, as enacted by subsection (43), applies in respect of liquidations and dissolutions of foreign affiliates of a taxpayer that begin after December 20, 2002, except that (a) if the taxpayer has elected under subsection 70(28), paragraph 5907(9)(b) of the Regulations, as enacted by subsection (43), is, in respect of liquidations and C. 34 Tax Amendm dissolutions of all foreign affiliates of the taxpayer that begin on or before February 27, 2004, to be read as follows: (b) each property of the affiliate that was disposed of by the affiliate in the course of the liquidation and dissolution is, subject to subsection 88(3) of the Act, deemed to have been (i) disposed of by the affiliate, at the time that is the earlier of the time it was actually disposed of and the time that is immediately before the time that is immediately before the particular time, for proceeds of disposition equal to (A) if the liquidation and dissolution is one to which paragraph 95(2)(e) of the Act applies in respect of the disposition, the amount determined under subparagraph 95(2)(e)(i) or (ii) of the Act, and (B) in any other case, the fair market value of the property at the time it was actually disposed of, and (ii) acquired by the person or partnership to which the affiliate disposed of the property, at the time it was actually acquired, at a cost equal to the affiliate’s proceeds of disposition of the property. (b) if the taxpayer has not elected under subsection 70(28), paragraph 5907(9)(b) of the Regulations, as enacted by subsection (43), is, in respect of liquidations and dissolutions of foreign affiliates of the taxpayer that (i) begin on or before February 27, 2004, to be read as follows: (b) each property of the affiliate that was disposed of by the affiliate in the course of the liquidation and dissolution is, subject to subsection 88(3) and paragraphs 95(2)(e) and (e.1) of the Act, deemed to have been (i) disposed of by the affiliate, at the time that is the earlier of the time it was actually disposed of and the time that is immediately before the time that is immediately before the particular time, for proceeds of 2011-2012-2013 Impôt et ta disposition equal to the fair market value of the property at the time it was actually disposed of, and (ii) acquired by the person or partnership to which the affiliate disposed of the property, at the time it was actually acquired, at a cost equal to the affiliate’s proceeds of disposition of the property. (ii) begin after February 27, 2004 and on or before August 19, 2011, to be read as follows: (b) each property of the affiliate that was disposed of by the affiliate in the course of the liquidation and dissolution is, subject to paragraphs 95(2)(e) and (e.1) of the Act, deemed to have been (i) disposed of by the affiliate, at the time that is the earlier of the time it was actually disposed of and the time that is immediately before the time that is immediately before the particular time, for proceeds of disposition equal to (A) if the liquidation and dissolution is one to which subsection 88(3) of the Act applies in respect of the disposition, the amount that would (in the absence of subsection 88(3.3) of the Act) be determined under paragraph 88(3)(a) or (b) of the Act, as the case may be, and (B) in any other case, the fair market value of the property at the time it was actually disposed of, and (ii) acquired by the person or partnership to which the affiliate disposed of the property, at the time it was actually acquired, at a cost equal to the affiliate’s proceeds of disposition of the property. C. 34 Tax Amendm (59) Subsection 5907(9.1) of the Regulations, as enacted by subsection (43), applies to mergers or combinations in respect of a foreign affiliate of a taxpayer that occur after August 19, 2011. However, if the taxpayer has elected under subsection 70(31), that subsection 5907(9.1) applies to mergers or combinations in respect of all foreign affiliates of the taxpayer that occur after December 20, 2002. (60) Subsections 5907(13) and (14) of the Regulations, as enacted by subsection (44), apply after 1992 in respect of a foreign affiliate of a taxpayer. However, (a) if the foreign affiliate elected in accordance with paragraph 111(4)(a) of the Statutes of Canada, 1994, chapter 21, those subsections 5907(13) and (14) apply to the foreign affiliate from the foreign affiliate’s time of continuation (within the meaning assigned by that paragraph); (b) in their application in respect of dispositions that occur on or before August 19, 2011, (i) subject to paragraph (c), subsection 5907(13) of the Regulations, as enacted by subsection (44), is to be read as follows: (13) For the purposes of subparagraph (ii) of paragraph 128.1(1)(d) of the Act, the prescribed amount is the amount determined by the formula X–Z where X is the amount determined by the formula A – B – (C – D) where Impôt et ta 2011-2012-2013 A is the taxable surplus of the foreign affiliate of the other taxpayer referred to in that paragraph, in respect of the other taxpayer, at the end of the year referred to in that subparagraph, B is the affiliate’s net earnings for the year in respect of the affiliate’s foreign accrual property income for the year to the extent those net earnings have been included in the amount referred to in the description of A, C is the total of all amounts each of which is the amount by which the affiliate’s underlying foreign tax in respect of the other taxpayer at the end of the year would have increased because of the gain or income of the affiliate that would have arisen if a disposition, deemed under paragraph 128.1(1)(b) of the Act, of a property by the affiliate had been an actual disposition of the property by the affiliate, and D is the total of all amounts each of which is the amount otherwise added in computing the affiliate’s underlying foreign tax in respect of the other taxpayer at the end of the year in respect of income or profits taxes paid to the government of a country in respect of all or a portion of a gain or an income of the affiliate referred to in the description of C, and Z is the amount determined by the formula [(G – H) × (J – 1)] + K where G is the amount determined by the formula L+M where L is the underlying foreign tax of the affiliate in respect of the other taxpayer at the end of the year, and C. 34 Tax Amendm M is the amount, if any, by which the amount determined under the description of C exceeds the amount determined under the description of D, H is the portion of the value of L that can reasonably be considered to relate to the affiliate’s net earnings for the year in respect of the affiliate’s foreign accrual property income, J is the other taxpayer’s relevant tax factor (within the meaning assigned by subsection 95(1) of the Act) for its taxation year that includes the time that is immediately before the particular time, and K is the amount, if any, by which (i) the total of all amounts required by paragraph 92(1)(a) of the Act to be added at any time in a preceding taxation year in computing the adjusted cost base to the other taxpayer of the shares of the affiliate owned by the other taxpayer at the end of the year exceeds (ii) the total of all amounts required by paragraph 92(1)(b) of the Act to be deducted at any time in a preceding taxation year in computing the adjusted cost base to the other taxpayer of the shares of the affiliate owned by the other taxpayer at the end of the year. (ii) the portion of subsection 5907(14) of the Regulations before paragraph (a), as enacted by subsection (44), is to be read as follows: (14) For the purposes of the description of C in the description of X in subsection (13), the amount by which the underlying foreign tax of the affiliate in respect of the taxpayer at the end of the year would have increased, if a disposition (referred to in this subsection as the “notional actual disposition”) deemed under paragraph 128.1(1)(b) of the Act of any property by the affiliate had been an actual 2011-2012-2013 Impôt et ta disposition of the property by the affiliate, is the total of all amounts each of which is the amount, if any, by which (c) in its application in respect of dispositions that occur on or before February 27, 2004, the description of M in subsection 5907(13) of the Regulations, as enacted by subsection (44) and as required to be read by subparagraph (b)(i), is instead to be read as follows: M is the amount that would be determined to be the amount by which the amount determined under the description of C exceeds the amount determined under the description of D if this section were read without reference to subsection (14), and (61) Subsection 5907(15) of the Regulations, as enacted by subsection (44), applies in respect of dispositions that occur after August 19, 2011. 86. (1) Paragraph 5908(10)(a) of the Regulations, as enacted by Part 2, is amended by adding the following after subparagraph (iii): (iii.1) any amount included in computing the hybrid surplus or hybrid deficit of the affiliate before that time that may reasonably be considered to relate to a capital gain of the partnership, (2) Paragraph 5908(10)(b) of the Regulations, as enacted by Part 2, is amended by adding the following after subparagraph (iii): (iii.1) any amount included in computing the hybrid surplus or hybrid deficit of the affiliate before that time that may reasonably be considered to relate to a capital loss of the partnership, (3) Section 5908 of the Regulations, as enacted by Part 2, is amended by adding the following after subsection (12): C. 34 Tax Amendm (13) For the purposes of clauses 5907(2.9)(a)(i)(B) and (ii)(B), the amount determined under this subsection is, subject to subsection (14), the amount determined by the formula A × B/C where A is (a) if clause 5907(2.9)(a)(i)(B) applies, the amount determined under clause 5907(2.9)(a)(i)(A), and (b) if clause 5907(2.9)(a)(ii)(B) applies, the amount determined under clause 5907(2.9)(a)(ii)(A), B is the affiliate’s direct or indirect share of the partnership’s income or loss for the preceding taxation year, and C is the partnership’s income or loss for the preceding taxation year. (14) For the purposes of subsection (13), if both the income and loss of the partnership for the preceding taxation year are nil, the descriptions of B and C in the formula in that subsection are to be applied as if the partnership had income for that year in the amount of $1,000,000. (4) Subsections (1) and (2) are deemed to have come into force on August 20, 2011. (5) Subsection (3) applies in respect of taxation years of a foreign affiliate of a taxpayer that begin after December 20, 2002. However, if the taxpayer has elected under paragraph 70(29)(b), the following rules apply in respect of taxation years of the foreign affiliate that begin after 1994 and before December 21, 2002: (a) the reference to “5908(13)” in clauses 5907(2.9)(a)(i)(B) and (ii)(B) of the Regulations, as enacted by subsection 85(38), is to be read as a reference to “5907.1(1)”; and (b) the Income Tax Regulations are to be read as if they contained a section that reads as follows Impôt et ta 2011-2012-2013 5907.1 (1) For the purposes of clauses 5907(2.9)(a)(i)(B) and (ii)(B), the amount determined under this subsection is, subject to subsection (2), the amount determined by the formula A × B/C where A is (a) if clause 5907(2.9)(a)(i)(B) applies, the amount determined under clause 5907(2.9)(a)(i)(A), and (b) if clause 5907(2.9)(a)(ii)(B) applies, the amount determined under clause 5907(2.9)(a)(ii)(A); B is the affiliate’s direct or indirect share of the partnership’s income or loss for the preceding taxation year; and C is the partnership’s income or loss for the preceding taxation year. (2) For the purposes of subsection (1), if both the income and loss of the partnership for the preceding taxation year are nil, the descriptions of B and C in the formula in that subsection are to be applied as if the partnership had income for that year in the amount of $1,000,000. 87. (1) The description of B in paragraph 5910(1)(a) of the Regulations, as enacted by Part 2, is replaced by the following: B is the affiliate’s earnings from the business for the particular year, and (2) Subsection 5910(3) of the Regulations, as enacted by Part 2, is repealed. (3) Subsections (1) and (2) apply in respect of taxation years of a foreign affiliate of a taxpayer that end after August 19, 2011. C. 34 Tax Amendm 88. (1) The Regulations are amended by adding the following after section 5910, as enacted by Part 2: 5911. (1) A listed election is to be made by the taxpayer and, if applicable, the disposing affiliate by so notifying the Minister in writing on or before (a) if the taxpayer is a partnership, the earliest of the filing-due dates of any member of the partnership for the member’s taxation year that includes the last day of the partnership’s fiscal period that includes the last day of the foreign affiliate’s taxation year that includes the time of distribution of a distributed property; and (b) in any other case, the taxpayer’s filingdue date for its taxation year that includes the last day of the foreign affiliate’s taxation year that includes the time of distribution of a distributed property. (2) For the purposes of subsection (1), a listed election is any of the following: (a) an election by the taxpayer under subsection 88(3.1) of the Act in respect of a liquidation and dissolution of a disposing affiliate; (b) an election by the taxpayer under subsection 88(3.3) of the Act in respect of a distribution of distributed property; and (c) a joint election by the taxpayer and a disposing affiliate under subsection 88(3.5) of the Act in respect of a distribution of distributed property. (3) Subsection (4) applies if (a) a taxpayer has made an election (referred to in this subsection and subsection (4) as the “initial election”) under subsection 88(3.3) of the Act in respect of a distribution of distributed property on or before the filingdue date specified in subsection (1); 2011-2012-2013 Impôt et ta (b) the taxpayer made reasonable efforts to determine all amounts, in respect of the disposing affiliate, that may reasonably be considered to be relevant in making the claim under the initial election; and (c) the taxpayer amends the initial election on or before the day that is 10 years after the filing-due date referred to in paragraph (a). (4) If this subsection applies and, in the opinion of the Minister, the circumstances are such that it would be just and equitable to permit the initial election to be amended, the amended election under paragraph (3)(c) is deemed to have been made on the day on which the initial election was made and the initial election is deemed not to have been made. (5) An election under the definition “relevant cost base” in subsection 95(4) of the Act in respect of a property of a foreign affiliate of a taxpayer, in respect of the taxpayer, is to be made by the taxpayer by so notifying the Minister in writing on or before (a) if the taxpayer is a partnership, the earliest of the filing-due dates of any member of the partnership for the member’s taxation year that includes the last day of the partnership’s fiscal period that includes the last day of the foreign affiliate’s taxation year in which the determination of the relevant cost base of the property, in respect of the taxpayer, is relevant; and (b) in any other case, the taxpayer’s filingdue date for its taxation year that includes the last day of the foreign affiliate’s taxation year in which the determination of the relevant cost base of the property, in respect of the taxpayer, is relevant. (6) An election, or joint election, as the case may be, under subsection 90(3) of the Act in respect of a distribution made by a foreign affiliate of a taxpayer is to be made by the taxpayer, or by the taxpayer and each connected C. 34 Tax Amendm person or partnership referred to in that subsection, as the case may be, by so notifying the Minister in writing on or before (a) in the case of an election by the taxpayer, (i) if the taxpayer is a partnership, the earliest of the filing-due dates of any member of the partnership for the member’s taxation year that includes the last day of the partnership’s fiscal period in which the distribution was made, and (ii) in any other case, the taxpayer’s filingdue date for its taxation year that includes the last day of the foreign affiliate’s taxation year in which the distribution was made; and (b) in the case of a joint election, the earliest of the filing-due dates that would be determined under paragraph (a) for each taxpayer that is required to make the joint election if there were no connected persons or partnerships in respect of the taxpayer. (2) Subsections 5911(1) to (4) of the Regulations, as enacted by subsection (1), apply in respect of liquidations and dissolutions of foreign affiliates of a taxpayer that begin after February 27, 2004. However, any listed election referred to in that subsection 5911(1) that would otherwise be required to be filed with the Minister of National Revenue before the day that is 120 days after the day on which this Act receives royal assent is deemed to have been filed with the Minister on a timely basis if it is filed with the Minister within 365 days after the day on which this Act receives royal assent. (3) Subsection 5911(5) of the Regulations, as enacted by subsection (1), applies in respect of determinations in respect of which subsection 70(22) applies. However, any election referred to in that subsection 5911(5) that would otherwise be required to Impôt et ta 2011-2012-2013 be filed with the Minister of National Revenue before the day that is 120 days after the day on which this Act receives royal assent is deemed to have been filed with the Minister on a timely basis if it is filed with the Minister within 365 days after the day on which this Act receives royal assent. (4) Subsection 5911(6) of the Regulations, as enacted by subsection (1), applies in respect of distributions made after August 19, 2011. However, any election referred to in that subsection 5911(6) that would otherwise be required to be filed with the Minister of National Revenue before the day that is 120 days after the day on which this Act receives royal assent is deemed to have been filed with the Minister on a timely basis if it is filed with the Minister within 365 days after the day on which this Act receives royal assent. ELECTIONS AND ASSESSMENTS 89. If the taxpayer referred to in any election provided for under this Part is a partnership, any reference in those elections to “the taxpayer’s filing-due date” is to be read as a reference to “the earliest of the filing-due dates of any member of the taxpayer”. 90. Any assessment of a taxpayer’s tax, interest and penalties payable under the Act for any taxation year that ends before the day on which this Act receives royal assent that would, in the absence of this section, be precluded because of subsections 152(4) to (5) of the Act shall be made to the extent necessary to take into account sections 54 to 89. PART 4 R.S., c. 1 (5th Supp.) AMENDMENTS TO THE INCOME TAX ACT RELATED TO BIJURALISM 91. (1) Subparagraph 12(1)(x)(viii) of the Income Tax Act is replaced by the following: C. 34 Tax Amendm (viii) may not reasonably be considered to be a payment made in respect of the acquisition by the payer or the public authority of an interest in the taxpayer, an interest in, or for civil law a right in, the taxpayer’s business or an interest in, or for civil law a real right in, the taxpayer’s property; (2) Subsection 12(4) of the Act is replaced by the following: Interest from investment contract (4) Subject to subsection (4.1), if in a taxation year a taxpayer (other than a taxpayer to whom subsection (3) applies) holds an interest in, or for civil law a right in, an investment contract on any anniversary day of the contract, there shall be included in computing the taxpayer’s income for the year the interest that accrued to the taxpayer to the end of that day with respect to the investment contract, to the extent that the interest was not otherwise included in computing the taxpayer’s income for the year or any preceding taxation year. (3) Subsections 12(9) and (9.1) of the Act are replaced by the following: Deemed accrual (9) For the purposes of subsections (3), (4) and (11) and 20(14) and (21), if a taxpayer acquires an interest in, or for civil law a right in, a prescribed debt obligation, an amount determined in prescribed manner is deemed to accrue to the taxpayer as interest on the obligation in each taxation year during which the taxpayer holds the interest or the right in the obligation. Exclusion of proceeds of disposition (9.1) If a taxpayer disposes of an interest in, or for civil law a right in, a debt obligation that is a debt obligation in respect of which the proportion of the payments of principal to which the taxpayer is entitled is not equal to the proportion of the payments of interest to which the taxpayer is entitled, the portion of the proceeds of disposition received by the taxpayer that can reasonably be considered to represent a recovery of the cost to the taxpayer of the interest or the right in the debt obligation shall, notwithstanding any other provision of this Act, not be included in computing the taxpayer’s 2011-2012-2013 Impôt et ta income, and for the purpose of this subsection, a debt obligation includes, for greater certainty, all of the issuer’s obligations to pay principal and interest under that obligation. (4) Paragraph (i) of the definition “investment contract” in subsection 12(11) of the Act is replaced by the following: (i) an obligation in respect of which the taxpayer has (otherwise than because of subsection (4)) at periodic intervals of not more than one year, included, in computing the taxpayer’s income throughout the period in which the taxpayer held an interest in, or for civil law a right in, the obligation, the income accrued on it for those intervals, 92. (1) The portion of subsection 13(5.2) of the Act before paragraph (a) is replaced by the following: Deemed cost and depreciation (5.2) If, at any time, a taxpayer has acquired a capital property that is depreciable property or real or immovable property in respect of which, before that time, the taxpayer or any person with whom the taxpayer was not dealing at arm’s length was entitled to a deduction in computing income in respect of any amount paid or payable for the use of, or the right to use, the property and the cost or the capital cost (determined without reference to this subsection) at that time of the property to the taxpayer is less than the fair market value thereof at that time determined without reference to any option with respect to that property, for the purposes of this section, section 20 and any regulations made under paragraph 20(1)(a), the following rules apply: (2) Subsection 13(5.3) of the Act is replaced by the following: Deemed recapture (5.3) If, at any time in a taxation year, a taxpayer has disposed of a capital property that is an option with respect to depreciable property or real or immovable property in respect of which the taxpayer or any person with whom the taxpayer was not dealing at arm’s length was entitled to a deduction in computing income in respect of any amount paid for the use of, or the right to use, the property, for the purposes of C. 34 Tax Amendm this section, the amount, if any, by which the proceeds of disposition to the taxpayer of the option exceed the taxpayer’s cost in respect thereof is deemed to be an excess referred to in subsection (1) in respect of the taxpayer for the year. (3) Paragraph 13(7.5)(c) of the Act is replaced by the following: (c) if a taxpayer acquires an intangible property, or for civil law an incorporeal property, as a consequence of making a payment to which paragraph (a) applies or incurring a cost to which paragraph (b) applies, (i) the property referred to in paragraph (a) or (b) is deemed to include the intangible or incorporeal property, and (ii) the portion of the capital cost referred to in paragraph (a) or (b) that applies to the intangible or incorporeal property is deemed to be the amount determined by the formula A × B/C where A is the lesser of the amount of the payment made or cost incurred and the amount determined for C, B is the fair market value of the intangible or incorporeal property at the time the payment was made or the cost was incurred, and C is the fair market value at the time the payment was made or the cost was incurred of all intangible or incorporeal properties acquired as a consequence of making the payment or incurring the cost; and 93. (1) Paragraph (c) of the definition “eligible capital expenditure” in subsection 14(5) of the Act is replaced by the following: (c) that is the cost of, or any part of the cost of, (i) tangible property, or for civil law corporeal property, of the taxpayer, 2011-2012-2013 Impôt et ta (ii) intangible property, or for civil law incorporeal property, that is depreciable property of the taxpayer, (iii) property in respect of which any deduction (otherwise than under paragraph 20(1)(b)) is permitted in computing the taxpayer’s income from the business or would be so permitted if the taxpayer’s income from the business were sufficient for the purpose, or (iv) an interest in, or for civil law a right in, or a right to acquire any property described in any of subparagraphs (i) to (iii) (2) Subparagraph (f)(iv) of the definition “eligible capital expenditure” in subsection 14(5) of the Act is replaced by the following: (iv) an interest in, or for civil law a right in, or a right to acquire any property described in any of subparagraphs (i) to (iii). 94. The portion of subsection 16.1(1) of the Act before paragraph (a) is replaced by the following: Leasing properties 16.1 (1) Where a taxpayer (in this section referred to as the “lessee”) leases tangible property, or for civil law corporeal property, that is not prescribed property and that would, if the lessee acquired the property, be depreciable property of the lessee, from a person resident in Canada other than a person whose taxable income is exempt from tax under this Part, or from a non-resident person who holds the lease in the course of carrying on a business through a permanent establishment in Canada, as defined by regulation, any income from which is subject to tax under this Part, who owns the property and with whom the lessee was dealing at arm’s length (in this section referred to as the “lessor”) for a term of more than one year, if the lessee and the lessor jointly elect in prescribed form filed with their returns of income for their respective taxation years that include the C. 34 Tax Amendm particular time when the lease began, the following rules apply for the purpose of computing the income of the lessee for the taxation year that includes the particular time and for all subsequent taxation years: 95. (1) Paragraph 18(2)(f) of the Act is replaced by the following: (f) in the case of a corporation whose principal business is the leasing, rental or sale, or the development for lease, rental or sale, or any combination thereof, of real or immovable property owned by it, to or for a person with whom the corporation is dealing at arm’s length, the corporation’s base level deduction for the particular year. (2) Paragraphs 18(3.4)(a) and (b) of the Act are replaced by the following: (a) a corporation whose principal business is throughout the year the leasing, rental or sale, or the development for lease, rental or sale, or any combination thereof, of real or immovable property owned by it, to or for a person with whom the corporation is dealing at arm’s length, or (b) a partnership (i) each member of which is a corporation described in paragraph (a), and (ii) the principal business of which is throughout the year the leasing, rental or sale, or the development for lease, rental or sale, or any combination thereof, of real or immovable property held by it, to or for a person with whom each member of the partnership is dealing at arm’s length, 96. (1) Paragraph 18.1(9)(b) of the French version of the Act is replaced by the following: b) au cours de la période commençant au moment de la disposition ou de l’extinction et se terminant 30 jours après ce moment, un contribuable — qui avait une part directe ou indirecte dans le droit — a une autre semblable part dans un autre droit aux 2011-2012-2013 Impôt et ta produits, laquelle autre part est un abri fiscal ou un abri fiscal déterminé au sens de l’article 143.2. (2) Subparagraph 18.1(10)(b)(v) of the French version of the Act is replaced by the following: (v) en cas d’application du paragraphe (9), le début d’une période de 30 jours tout au long de laquelle aucun contribuable ayant eu une part directe ou indirecte dans le droit n’a une autre semblable part dans un autre droit aux produits, laquelle autre part est un abri fiscal ou un abri fiscal déterminé au sens de l’article 143.2. 97. (1) Subparagraph 20(1)(m)(iii) of the Act is replaced by the following: (iii) periods for which rent or other amounts for the possession or use of land or of chattels or movables have been paid in advance, or (2) Paragraph 20(1)(n) of the Act is replaced by the following: Reserve for unpaid amounts (n) if an amount included in computing the taxpayer’s income from the business for the year or for a preceding taxation year in respect of property sold in the course of the business is payable to the taxpayer after the end of the year and, except where the property is real or immovable property, all or part of the amount was, at the time of the sale, not due until at least two years after that time, a reasonable amount as a reserve in respect of any part of the amount that can reasonably be regarded as a portion of the profit from the sale; (3) The portion of subsection 20(11) of the Act before paragraph (a) is replaced by the following: Foreign taxes on income from property exceeding 15% (11) In computing the income of an individual from a property other than real or immovable property for a taxation year after 1975 that is income from a source outside Canada, there may be deducted the amount, if any, by which, C. 34 Tax Amendm (4) The portion of subsection 20(21) of the Act before paragraph (a) is replaced by the following: Debt obligation (21) If a taxpayer has in a particular taxation year disposed of a property that is an interest in, or for civil law a right in, a debt obligation for consideration equal to its fair market value at the time of disposition, there may be deducted in computing the taxpayer’s income for the particular year the amount, if any, by which 98. (1) The portion of subsection 20.1(1) of the French version of the Act before paragraph (a) is replaced by the following: Argent emprunté pour tirer un revenu d’un bien 20.1 (1) Le contribuable qui, à un moment donné, cesse d’utiliser de l’argent emprunté en vue de tirer un revenu d’une immobilisation (sauf un bien immeuble ou réel ou un bien amortissable) est réputé continuer à ainsi utiliser la fraction de l’argent emprunté qui correspond à l’excédent visé à l’alinéa b), dans la mesure où cette fraction reste à rembourser après ce moment, si les conditions ci-après sont réunies : (2) Paragraph 20.1(1)(a) of the English version of the Act is replaced by the following: (a) at any time after 1993 borrowed money ceases to be used by a taxpayer for the purpose of earning income from a capital property (other than real or immovable property or depreciable property), and 99. (1) Paragraph 35(1)(a) of the Act is replaced by the following: (a) is received in a taxation year by an individual as consideration for the disposition by the individual to the corporation of a mining property or an interest, or for civil law a right, therein acquired by the individual as a result of the individual’s efforts as a prospector, either alone or with others, or 2011-2012-2013 Impôt et ta (2) Subparagraph 35(1)(b)(ii) of the Act is replaced by the following: (ii) as consideration for the disposition by the person referred to in subparagraph (i) to the corporation of a mining property or an interest, or for civil law a right, therein acquired under the arrangement under which that person made the advance or paid the expenses, or if the prospector’s employee, acquired by the person through the employee’s efforts, (3) Paragraphs 35(1)(e) and (f) of the Act are replaced by the following: (e) notwithstanding subdivision c, in computing the cost to the individual, person or partnership, as the case may be, of the share, no amount shall be included in respect of the disposition of the mining property or the interest, or for civil law the right, therein, as the case may be, (f) notwithstanding sections 66 and 66.2, in computing the cost to the corporation of the mining property or the interest, or for civil law the right, therein, as the case may be, no amount shall be included in respect of the share, and 100. Paragraph (b) of the definition “mining property” in subsection 35(2) of the Act is replaced by the following: (b) real property or an immovable in Canada (other than depreciable property) the principal value of which depends on its mineral resource content; 101. Paragraph (h) of the definition “flowthrough entity” in subsection 39.1(1) of the Act is replaced by the following: (h) a trust maintained primarily for the benefit of employees of a corporation or two or more corporations that do not deal at arm’s length with each other, where one of the main purposes of the trust is to hold interests in, or for civil law rights in, shares of the capital stock of the corporation or corporations, as the case may be, or any corporation not dealing at arm’s length therewith, C. 34 Tax Amendm 102. Subparagraph (i) of the description of D in paragraph 40(2)(b) of the Act is replaced by the following: (i) if the acquisition date is before February 23, 1994 and the taxpayer or the taxpayer’s spouse or common-law partner elected under subsection 110.6(19) in respect of the property or an interest, or for civil law a right, therein that was owned, immediately before the disposition, by the taxpayer, 4/3 of the lesser of (A) the total of all amounts each of which is the taxable capital gain of the taxpayer or of their spouse or common-law partner that would have resulted from an election by the taxpayer or spouse or commonlaw partner under subsection 110.6(19) in respect of the property or the interest or right if (I) this Act were read without reference to subsection 110.6(20), and (II) the amount designated in the election were equal to the amount, if any, by which the fair market value of the property or the interest or right at the end of February 22, 1994 exceeds the amount determined by the formula E – 1.1F where E is the amount designated in the election that was made in respect of the property or the interest or right, and F is the fair market value of the property or the interest or right at the end of February 22, 1994, and (B) the total of all amounts each of which is the taxable capital gain of the taxpayer or of their spouse or common-law partner that would 2011-2012-2013 Impôt et ta have resulted from an election that was made under subsection 110.6(19) in respect of the property or the interest or right if the property were the principal residence of neither the taxpayer nor the spouse or common-law partner for each particular taxation year unless the property was designated, in a return of income for the taxation year that includes February 22, 1994 or for a preceding taxation year, to be the principal residence of either of them for the particular taxation year, and 103. The portion of paragraph 43.1(2)(b) of the French version of the Act before subparagraph (i) is replaced by the following: b) lorsque la personne qui détient un domaine résiduel sur le bien réel immédiatement avant le décès du particulier a un lien de dépendance avec le détenteur du domaine viager, le moins élevé des montants ci-après est ajouté, après ce décès, au calcul du prix de base rajusté du bien pour cette personne : 104. The portion of subsection 44(6) of the Act before paragraph (a) is replaced by the following: Deemed proceeds of disposition (6) If a taxpayer has disposed of property that was a former business property and was in part a building and in part the land (or an interest, or for civil law a right, therein) subjacent to, or immediately contiguous to and necessary for the use of, the building, for the purposes of this subdivision, the amount if any, by which 105. Paragraphs 44.1(10)(c) and (d) of the Act are replaced by the following: (c) a corporation the principal business of which is the leasing, rental, development or sale, or any combination of those activities, of real or immovable property owned by it; or C. 34 Tax Amendm (d) a corporation more than 50% of the fair market value of the property of which (net of debts incurred to acquire the property) is attributable to real or immovable property. 106. (1) Paragraph 53(1)(o) of the French version of the Act is replaced by the following: o) lorsque le bien est un bien réel du contribuable, tout montant à ajouter, en application de l’alinéa 43.1(2)b), dans le calcul du prix de base rajusté du bien pour le contribuable; (2) The portion of paragraph 53(2)(e) of the Act before subparagraph (i) is replaced by the following: (e) if the property is a share, or an interest in or a right to — or, for civil law, a right in or to — a share, of the capital stock of a corporation acquired before August 1976, an amount equal to any expense incurred by the taxpayer in consideration therefor, to the extent that the expense was, by virtue of 107. The portion of the definition “listed personal property” in section 54 of the Act before paragraph (a) is replaced by the following: “listed personal property” « biens meubles déterminés » “listed personal property” of a taxpayer means the taxpayer’s personal-use property that is all or any portion of, or any interest in or right to — or, for civil law, any right in or to — any 108. The portion of the description of A in subsection 56.1(2) of the Act before paragraph (a) is replaced by the following: A is the total of all amounts each of which is an amount (other than an amount that is otherwise a support amount) that became payable by a person in a taxation year, under an order of a competent tribunal or under a written agreement, in respect of an expense (other than an expenditure in respect of a self-contained domestic establishment in 2011-2012-2013 Impôt et ta which the person resides or an expenditure for the acquisition of tangible property, or for civil law corporeal property, that is not an expenditure on account of a medical or education expense or in respect of the acquisition, improvement or maintenance of a self-contained domestic establishment in which the taxpayer described in paragraph (a) or (b) resides) incurred in the year or the preceding taxation year for the maintenance of a taxpayer, children in the taxpayer’s custody or both the taxpayer and those children, if the taxpayer is 109. The portion of the description of A in subsection 60.1(2) of the Act before paragraph (a) is replaced by the following: A is the total of all amounts each of which is an amount (other than an amount that is otherwise a support amount) that became payable by a taxpayer in a taxation year, under an order of a competent tribunal or under a written agreement, in respect of an expense (other than an expenditure in respect of a self-contained domestic establishment in which the taxpayer resides or an expenditure for the acquisition of tangible property, or for civil law corporeal property, that is not an expenditure on account of a medical or education expense or in respect of the acquisition, improvement or maintenance of a self-contained domestic establishment in which the person described in paragraph (a) or (b) resides) incurred in the year or the preceding taxation year for the maintenance of a person, children in the person’s custody or both the person and those children, if the person is 110. Subparagraph 65(2)(a)(i) of the Act is replaced by the following: C. 34 Tax Amendm (i) natural accumulations of petroleum or natural gas, oil or gas wells or mineral resources in which the taxpayer has any interest or, for civil law, right, or 111. Paragraphs 66(12.1)(a) and (b) of the Act are replaced by the following: (a) if as a result of a transaction occurring after May 6, 1974 an amount has become receivable by a taxpayer at a particular time in a taxation year and the consideration given by the taxpayer therefor was property (other than a share or a Canadian resource property, or an interest in or a right to — or, for civil law, a right in or to — the share or the property) or services, the original cost of which to the taxpayer may reasonably be regarded as having been primarily Canadian exploration and development expenses of the taxpayer (or would have been so regarded if they had been incurred by the taxpayer after 1971 and before May 7, 1974) or a Canadian exploration expense, there shall at that time be included in the amount determined for G in the definition “cumulative Canadian exploration expense” in subsection 66.1(6) in respect of the taxpayer the amount that became receivable by the taxpayer at that time; and (b) if as a result of a transaction occurring after May 6, 1974 an amount has become receivable by a taxpayer at a particular time in a taxation year and the consideration given by the taxpayer therefor was property (other than a share or a Canadian resource property, or an interest in or a right to — or, for civil law, a right in or to — the share or the property) or services, the original cost of which to the taxpayer may reasonably be regarded as having been primarily a Canadian development expense, there shall at that time be included in the amount determined for G in the definition “cumulative Canadian development expense” in subsection 66.2(5) in respect of the taxpayer the amount that became receivable by the taxpayer at that time. 2011-2012-2013 Impôt et ta 112. (1) Paragraph (i) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act is replaced by the following: (i) any expense referred to in any of paragraphs (a) to (g) incurred by the taxpayer pursuant to an agreement in writing with a corporation, entered into before 1987, under which the taxpayer incurred the expense solely as consideration for shares, other than prescribed shares, of the capital stock of the corporation issued to the taxpayer or any interest in or right to — or, for civil law, any right in or to — such shares, (2) Paragraph (j) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act is replaced by the following: (j) any consideration given by the taxpayer for any share or any interest in or right to — or, for civil law, any right in or to — a share, except as provided by paragraph (i), 113. (1) Clause 66.2(2)(b)(ii)(A) of the Act is replaced by the following: (A) an amount included in the taxpayer’s income for the year by virtue of a disposition in the year of inventory described in section 66.3 that was a share or any interest in or right to — or, for civil law, any right in or to — a share, acquired by the taxpayer under circumstances described in paragraph (g) of the definition “Canadian development expense” in subsection (5) or paragraph (i) of the definition “Canadian exploration expense” in subsection 66.1(6), or (2) Paragraph (g) of the definition “Canadian development expense” in subsection 66.2(5) of the Act is replaced by the following: (g) any cost or expense referred to in any of paragraphs (a) to (e) incurred by the taxpayer pursuant to an agreement in writing with a corporation, entered into before 1987, under which the taxpayer incurred the cost or C. 34 Tax Amendm expense solely as consideration for shares, other than prescribed shares, of the capital stock of the corporation issued to the taxpayer or any interest in or right to — or, for civil law, any right in or to — such shares, (3) Paragraph (h) of the definition “Canadian development expense” in subsection 66.2(5) of the Act is replaced by the following: (h) any consideration given by the taxpayer for any share or any interest in or right to — or, for civil law, any right in or to — a share, except as provided by paragraph (g), 114. The portion of subsection 66.3(2) of the Act before paragraph (a) is replaced by the following: Deductions from paid-up capital (2) If, at any time after May 23, 1985, a corporation has issued a share of its capital stock under circumstances described in paragraph (i) of the definition “Canadian exploration expense” in subsection 66.1(6), paragraph (g) of the definition “Canadian development expense” in subsection 66.2(5) or paragraph (c) of the definition “Canadian oil and gas property expense” in subsection 66.4(5) or has issued a share of its capital stock on the exercise of an interest in or right to — or, for civil law, a right in or to — such a share granted under circumstances described in any of those paragraphs, in computing, at any particular time after that time, the paid-up capital in respect of the class of shares of the capital stock of the corporation that included that share 115. (1) Clause 66.4(2)(a)(ii)(A) of the Act is replaced by the following: (A) an amount included in the taxpayer’s income for the year by virtue of a disposition in the year of inventory described in section 66.3 that was a share or any interest in or right to — or, for civil law, any right in or to — a share acquired by the taxpayer under circumstances described in paragraph 2011-2012-2013 Impôt et ta (c) of the definition “Canadian oil and gas property expense” in subsection (5), or (2) Paragraph (c) of the definition “Canadian oil and gas property expense” in subsection 66.4(5) of the Act is replaced by the following: (c) any cost or expense referred to in paragraph (a) incurred by the taxpayer pursuant to an agreement in writing with a corporation, entered into before 1987, under which the taxpayer incurred the cost or expense solely as consideration for shares, other than prescribed shares, of the capital stock of the corporation issued to the taxpayer or any interest in or right to — or, for civil law, any right in or to — such shares, (3) The portion of the description of F in the definition “cumulative Canadian oil and gas property expense” in subsection 66.4(5) of the Act before paragraph (a) is replaced by the following: F is the total of all amounts each of which is an amount in respect of property described in paragraph (a), (c) or (d) of the definition “Canadian resource property” in subsection 66(15) or any right to or interest in — or, for civil law, any right in or to — such a property, other than such a right or interest that the taxpayer has by reason of being a beneficiary under a trust or a member of a partnership, (in this description referred to as “the particular property”) disposed of by the taxpayer before that time equal to the amount, if any, by which 116. (1) Clause 66.7(1)(b)(i)(A) of the Act is replaced by the following: (A) the amount included in computing its income for the year under paragraph 59(3.2)(c) that may reasonably be regarded as attributable to the disposition by it in the year or a preceding taxation year of any interest in or right to — or, for civil law, any right in or to — the particular property to the extent that the C. 34 Tax Amendm proceeds of the disposition have not been included in determining an amount under clause 29(25)(d)(i)(A) of the Income Tax Application Rules, this clause, clause (3)(b)(i)(A) or paragraph (10)(g) for a preceding taxation year, (2) Clause 66.7(2)(b)(i)(A) of the Act is replaced by the following: (A) the amount included under subsection 59(1) in computing its income for the year that can reasonably be regarded as attributable to the disposition by it of any interest in or right to — or, for civil law, any right in or to — the particular property, or (3) Clause 66.7(3)(b)(i)(A) of the Act is replaced by the following: (A) the amount included in computing its income for the year under paragraph 59(3.2)(c) that may reasonably be regarded as being attributable to the disposition by it in the year or a preceding taxation year of any interest in or right to — or, for civil law, any right in or to — the particular property to the extent that the proceeds have not been included in determining an amount under clause 29(25)(d)(i)(A) of the Income Tax Application Rules, this clause, clause (1)(b)(i)(A) or paragraph (10)(g) for a preceding taxation year, 117. The portion of paragraph 79.1(6)(b) of the Act before subparagraph (i) is replaced by the following: (b) all amounts each of which is an outlay or expense made or incurred, or a specified amount at that time of a debt that is assumed, by the creditor at or before that time to protect 2011-2012-2013 Impôt et ta the creditor’s interest, or for civil law the creditor’s right, in the particular property, except to the extent the outlay or expense 118. Paragraph 80(2)(o) of the Act is replaced by the following: (o) notwithstanding paragraph (n), if a commercial debt obligation, for which a particular person is liable with one or more other persons, is settled at any time in respect of the particular person but not in respect of all of the other persons, the portion of the obligation that can reasonably be considered to be the particular person’s share of the obligation shall be considered to have been issued by the particular person and settled at that time and not at any subsequent time; 119. Subsection 80.04(11) of the English version of the Act is replaced by the following: Joint and several, or solidary, liability (11) If taxes, interest and penalties are payable under this Act by a person for a taxation year and those taxes, interest and penalties are payable by a debtor because of subsection (10), the debtor and the person are jointly and severally, or solidarily, liable to pay those amounts. 120. (1) Paragraphs 85(1.1)(a) and (b) of the Act are replaced by the following: (a) a capital property (other than real or immovable property, an option in respect of such property, or an interest in real property or a real right in an immovable, owned by a non-resident person); (b) a capital property that is real or immovable property, an option in respect of such property, or an interest in real property or a real right in an immovable, owned by a nonresident insurer if that property and the property received as consideration for that property are designated insurance property for the year; (2) Paragraph 85(1.1)(f) of the Act is replaced by the following: C. 34 Tax Amendm (f) an inventory (other than real or immovable property, an option in respect of such property, or an interest in real property or a real right in an immovable); (3) Paragraph 85(1.1)(h) of the Act is replaced by the following: (h) a capital property that is real or immovable property, an option in respect of such property, or an interest in real property or a real right in an immovable, owned by a nonresident person (other than a non-resident insurer) and used in the year in a business carried on in Canada by that person; or (4) Subparagraph 85(2)(a)(i) of the Act is replaced by the following: (i) a capital property (other than real or immovable property, an option in respect of such property, or an interest in real property or a real right in an immovable, if the partnership was not a Canadian partnership at the time of the disposition), 121. (1) Subparagraph (a)(ii) of the definition “investment business” in subsection 95(1) of the Act is replaced by the following: (ii) the development of real property or immovables for sale, the lending of money, the leasing or licensing of property or the insurance or reinsurance of risks, (2) Paragraph (g) of the definition “investment property” in subsection 95(1) of the Act is replaced by the following: (g) real property or immovables, (3) Paragraph (j) of the definition “investment property” in subsection 95(1) of the Act is replaced by the following: (j) interests in, or for civil law rights in, or options in respect of, property that is included in any of paragraphs (a) to (i); 2011-2012-2013 Impôt et ta 122. (1) The portion of subsection 98(3) of the Act before paragraph (a) is replaced by the following: Rules applicable if partnership ceases to exist (3) If at any particular time after 1971 a Canadian partnership has ceased to exist and all the partnership property has been distributed to persons who were members of the partnership immediately before that time so that immediately after that time each such person has, in each such property, an undivided interest, or for civil law an undivided right (which undivided interest or undivided right is referred to in this subsection as an “undivided interest or right”, as the case may be) that, when expressed as a percentage (referred to in this subsection as that person’s “percentage”) of all undivided interests or rights in the property, is equal to the person’s undivided interest or right, when so expressed, in each other such property, if each such person has jointly so elected in respect of the property in prescribed form and within the time referred to in subsection 96(4), the following rules apply: (2) The portion of paragraph 98(3)(b) of the Act before subparagraph (i) is replaced by the following: (b) the cost to each such person of that person’s undivided interest or right in each such property is deemed to be an amount equal to the total of (3) Subparagraph 98(3)(b)(ii) of the Act is replaced by the following: (ii) where the amount determined under subparagraph (a)(i) exceeds the amount determined under subparagraph (a)(ii), the amount determined under paragraph (c) in respect of the person’s undivided interest or right in the property; (4) Paragraph 98(3)(c) of the Act is replaced by the following: (c) the amount determined under this paragraph in respect of each such person’s undivided interest or right in each such property that was a capital property (other than depreciable property) of the partnership C. 34 Tax Amendm is such portion of the excess, if any, described in subparagraph (b)(ii) as is designated by the person in respect of the property, except that (i) in no case shall the amount so designated in respect of the person’s undivided interest or right in any such property exceed the amount, if any, by which the person’s percentage of the fair market value of the property immediately after its distribution exceeds the person’s percentage of the cost amount to the partnership of the property immediately before its distribution, and (ii) in no case shall the total of amounts so designated in respect of the person’s undivided interest or right in all such capital properties (other than depreciable property) exceed the excess, if any, described in subparagraph (b)(ii); (5) Paragraph 98(3)(e) of the Act is replaced by the following: (e) if the property so distributed by the partnership was depreciable property of the partnership of a prescribed class and any such person’s percentage of the amount that was the capital cost to the partnership of that property exceeds the amount determined under paragraph (b) to be the cost to the person of the person’s undivided interest or right in the property, for the purposes of sections 13 and 20 and any regulations made under paragraph 20(1)(a) (i) the capital cost to the person of the person’s undivided interest or right in the property is deemed to be the person’s percentage of the amount that was the capital cost to the partnership of the property, and (ii) the excess is deemed to have been allowed to the person in respect of the property under regulations made under paragraph 20(1)(a) in computing income for taxation years before the acquisition by the person of the undivided interest or right; 2011-2012-2013 Impôt et ta (6) Subparagraph 98(3)(g)(i) of the Act is replaced by the following: (i) for the purposes of determining under this Act any amount relating to cumulative eligible capital, an eligible capital amount, an eligible capital expenditure or eligible capital property, each such person is deemed to have continued to carry on the business, in respect of which the property was eligible capital property and that was previously carried on by the partnership, until the time that the person disposes of the person’s undivided interest or right in the property, 123. (1) Clauses 108(2)(b)(ii)(A) and (B) of the Act are replaced by the following: (A) the investing of its funds in property (other than real property or an interest in real property or an immovable or a real right in an immovable), (B) the acquiring, holding, maintaining, improving, leasing or managing of any real property or an interest in real property, or of any immovable or a real right in immovables, that is capital property of the trust, or (2) Clauses 108(2)(b)(iii)(F) and (G) of the Act are replaced by the following: (F) real property situated in Canada, and interests in such real property, or immovables situated in Canada and real rights in such immovables, and (G) rights to and interests in — or, for civil law, rights in or to — any rental or royalty computed by reference to the amount or value of production from a natural accumulation of petroleum or natural gas in Canada, from an oil or gas well in Canada or from a mineral resource in Canada, (3) Paragraph 108(2)(c) of the Act is replaced by the following: C. 34 Tax Amendm (c) the fair market value of the property of the trust at the end of 1993 was primarily attributable to real property or an interest in real property — or to immovables or a real right in immovables — and the trust was a unit trust throughout any calendar year that ended before 1994 and the fair market value of the property of the trust at the particular time is primarily attributable to property described in paragraph (a) or (b) of the definition “qualified investment” in section 204, real property or an interest in real property — or immovables or a real right in immovables — or any combination of those properties. 124. Clause (a)(ii)(A) of the definition “qualified investment” in subsection 115.2(1) of the Act is replaced by the following: (A) real or immovable property situated in Canada, 125. (1) Paragraph 116(6)(a.1) of the Act is replaced by the following: (a.1) a property (other than real or immovable property situated in Canada, a Canadian resource property or a timber resource property) that is described in an inventory of a business carried on in Canada by the person; (2) Paragraph 116(6)(h) of the Act is replaced by the following: (h) an interest, or for civil law a right, in property referred to in any of paragraphs (a) to (g); and 126. The portion of the definition “specified investment business” in subsection 125(7) of the Act before paragraph (a) is replaced by the following: “specified investment business” « entreprise de placement déterminée » “specified investment business”, carried on by a corporation in a taxation year, means a business (other than a business carried on by a credit union or a business of leasing property other than real or immovable property) the principal 2011-2012-2013 Impôt et ta purpose of which is to derive income (including interest, dividends, rents and royalties) from property but, except where the corporation was a prescribed labour-sponsored venture capital corporation at any time in the year, does not include a business carried on by the corporation in the year where 127. (1) The portion of subparagraph 126(2.21)(a)(i) of the Act before clause (A) is replaced by the following: (i) where the property is real or immovable property situated in a country other than Canada, (2) Subparagraph 126(2.21)(a)(ii) of the Act is replaced by the following: (ii) where the property is not real or immovable property, to the government of a country with which Canada has a tax treaty at the particular time and in which the individual is resident at the particular time, (3) The po rtion of sub parag raph 126(2.22)(a)(i) of the Act before clause (A) is replaced by the following: (i) where the property is real or immovable property situated in a country other than Canada, (4) Subparagraph 126(2.22)(a)(ii) of the Act is replaced by the following: (ii) where the property is not real or immovable property, to the government of a country with which Canada has a tax treaty at the particular time and in which the individual is resident at the particular time, 128. Paragraph (d) of the description of A in the definition “scientific research and experimental development tax credit” in subsection 127.3(2) of the English version of the Act is replaced by the following: (d) a bond, debenture, bill, note, mortgage, hypothecary claim or similar obligation (in this section referred to as a “debt obligation”) acquired by the taxpayer in the year C. 34 Tax Amendm where the taxpayer is the first person, other than a broker or dealer in securities, to be a registered holder of that debt obligation, or 129. (1) The portion of paragraph 128(1)(e) of the English version of the Act before subparagraph (i) is replaced by the following: (e) if, in the case of any taxation year of the corporation ending during the period the corporation is a bankrupt, the corporation fails to pay any tax payable by it under this Act for any such year, the corporation and the trustee in bankruptcy are jointly and severally, or solidarily, liable to pay the tax, except that (2) Subparagraph 128(1)(e)(ii) of the Act is replaced by the following: (ii) payment by either of them discharges the liability to the extent of the amount paid; 130. (1) Subparagraph 128.1(4)(b)(i) of the Act is replaced by the following: (i) real or immovable property situated in Canada, a Canadian resource property or a timber resource property, (2) Subparagraph 128.1(7)(h)(ii) of the English version of the Act is replaced by the following: (ii) if the individual alone makes such an election or specification, the individual and the trust are jointly and severally, or solidarily, liable for any amount payable under this Act by the trust as a result of the election or specification, and 131. (1) Paragraphs 130.1(6)(b) and (c) of the Act are replaced by the following: (b) its only undertaking was the investing of funds of the corporation and it did not manage or develop any real or immovable property; (c) none of the property of the corporation consisted of (i) debts owing to the corporation that were secured on real or immovable property situated outside Canada, 2011-2012-2013 Impôt et ta (ii) debts owing to the corporation by nonresident persons, except any such debts that were secured on real or immovable property situated in Canada, (iii) shares of the capital stock of corporations not resident in Canada, or (iv) real or immovable property situated outside Canada, or any leasehold interest in such property; (2) Paragraph 130.1(6)(g) of the Act is replaced by the following: (g) the cost amount to the corporation of all real or immovable property of the corporation, including leasehold interests in such property (except real or immovable property acquired by the corporation by foreclosure or otherwise after default made on a mortgage, hypothec or agreement of sale of real or immovable property) did not exceed 25% of the cost amount to it of all its property; 132. Subparagraphs 131(8)(b)(i) and (ii) of the Act are replaced by the following: (i) the investing of its funds in property (other than real property or an interest in real property or an immovable or a real right in an immovable), (ii) the acquiring, holding, maintaining, improving, leasing or managing of any real property (or interest in real property) or of any immovable (or real right in immovables) that is capital property of the corporation, or 133. Subparagraphs 132(6)(b)(i) and (ii) of the Act are replaced by the following: (i) the investing of its funds in property (other than real property or an interest in real property or an immovable or a real right in an immovable), (ii) the acquiring, holding, maintaining, improving, leasing or managing of any real property (or interest in real property) or of any immovable (or real right in immovables) that is capital property of the trust, or C. 34 Tax Amendm 134. (1) Subparagraph (b)(i) of the definition “non-resident-owned investment corporation” in subsection 133(8) of the Act is replaced by the following: (i) ownership of, or trading or dealing in, bonds, shares, debentures, mortgages, hypothecary claims, bills, notes or other similar property or any interest, or for civil law any right, therein, (2) Subparagraph (b)(iii) of the definition “société de placement appartenant à des nonrésidents” in subsection 133(8) of the French version of the Act is replaced by the following: (iii) soit de loyers, de la location de chatels, de frais ou rémunérations sur chartes-parties, de rentes, de redevances, d’intérêts ou de dividendes, (3) Paragraph (c) of the definition “société de placement appartenant à des non-résidents” in subsection 133(8) of the French version of the Act is replaced by the following: c) au plus 10 % de son revenu brut de chaque année d’imposition se terminant au cours de la période ont été tirés de loyers, de la location de chatels, de frais ou rémunérations sur chartes-parties; 135. (1) Subsection 138(4.4) of the Act is replaced by the following: Income inclusion (4.4) If, for a period of time in a taxation year, a life insurer (a) owned land (other than land referred to in paragraph (c) or (d)) or an interest, or for civil law a right, therein that was not held primarily for the purpose of gaining or producing income from the land for the period, (b) had an interest, or for civil law a right, in a building that was being constructed, renovated or altered, (c) owned land subjacent to the building referred to in paragraph (b) or an interest, or for civil law a right, therein, or 2011-2012-2013 Impôt et ta (d) owned land immediately contiguous to the land referred to in paragraph (c) or an interest, or for civil law a right, therein that was used or was intended to be used for a parking area, driveway, yard, garden or other use necessary for the use or intended use of the building referred to in paragraph (b), there shall be included in computing the insurer’s income for the year, where the land, building, or interest or right, was designated insurance property of the insurer for the year, or property used or held by it in the year in the course of carrying on an insurance business in Canada, the total of all amounts each of which is the amount prescribed in respect of the insurer’s cost or capital cost, as the case may be, of the land, building, or interest or right, for the period, and the amount prescribed shall, at the end of the period, be included in computing (e) where the land, or interest or right therein, is property described in paragraph (a), the cost to the insurer of the land, or of the interest or right therein, and (f) where the land, building, or interest or right therein, is property described in paragraphs (b) to (d), the capital cost to the insurer of the interest or right in the building described in paragraph (b). (2) Clauses 138(4.5)(b)(ii)(A) and (B) of the French version of the Act are replaced by the following: (A) si le bien est un fonds de terre, ou un intérêt ou, pour l’application du droit civil, un droit sur un fonds de terre du cessionnaire, visé à l’alinéa (4.4)a), dans le calcul du coût de ce bien pour le cessionnaire, (B) si le bien est un fonds de terre, un bâtiment, ou un intérêt ou, pour l’application du droit civil, un droit sur un C. 34 Tax Amendm fonds de terre ou un bâtiment, visé aux alinéas (4.4)b) à d), dans le calcul du coût en capital, pour le cessionnaire, de l’intérêt ou, pour l’application du droit civil, du droit sur le bâtiment visé à l’alinéa (4.4)b). (3) Clauses 138(4.5)(e)(ii)(A) and (B) of the English version of the Act are replaced by the following: (A) where the property is land or an interest, or for civil law a right, therein of the transferee described in paragraph (4.4)(a), the cost to the transferee of the land, or of the interest or right therein, and (B) where the property is land or a building, or an interest therein or for civil law a right therein, described in paragraphs (4.4)(b) to (d), the capital cost to the transferee of the interest or of the right in the building described in paragraph (4.4)(b). 136. (1) Subparagraph 142.7(7)(a)(ii) of the Act is replaced by the following: (ii) the entrant bank assumes an obligation of the Canadian affiliate that is an instrument or commitment described in paragraph 20(1)(l.1) or an obligation in respect of goods, services, land, or chattels or movable property, described in subparagraph 20(1)(m)(i), (ii) or (iii), (2) Subparagraph 142.7(7)(f)(ii) of the Act is replaced by the following: (ii) in applying paragraph 20(1)(m), an amount in respect of the goods, services, land, chattels or movable property, that was included under paragraph 12(1)(a) in computing the Canadian affiliate’s income from a business is deemed to have been so included in computing the entrant bank’s income from its Canadian banking business for a preceding taxation year, Impôt et ta 2011-2012-2013 137. (1) Subparagraph (a)(iii) of the definition “earned income” in subsection 146(1) of the Act is replaced by the following: (iii) property, where the income is derived from the rental of real or immovable property or from royalties in respect of a work or invention of which the taxpayer was the author or inventor, (2) Subparagraph (e)(ii) of the definition “earned income” in subsection 146(1) of the Act is replaced by the following: (ii) property, where the loss is sustained from the rental of real or immovable property, 138. Clauses 149(1)(o.2)(ii)(A) to (C) of the Act are replaced by the following: (A) limited its activities to (I) acquiring, holding, maintaining, improving, leasing or managing capital property that is real property or an interest in real property — or immovables or a real right in immovables — owned by the corporation, another corporation described by this subparagraph and subparagraph (iv) or a registered pension plan, and (II) investing its funds in a partnership that limits its activities to acquiring, holding, maintaining, improving, leasing or managing capital property that is real property or an interest in real property — or immovables or a real right in immovables — owned by the partnership, (B) made no investments other than in real property or an interest in real property — or immovables or a real right in immovables — or investments that a pension plan is permitted to make under the Pension Benefits Standards Act, 1985 or a similar law of a province, and C. 34 Tax Amendm (C) borrowed money solely for the purpose of earning income from real property or an interest in real property or from immovables or a real right in immovables, 139. Paragraph 153(6)(c) of the Act is replaced by the following: (c) is authorized under the laws of Canada or a province to accept deposits from the public and carries on the business of lending money on the security of real property or immovables or investing in indebtedness on the security of mortgages on real property or of hypothecs on immovables. 140. The portion of paragraph 159(1)(a) of the English version of the Act before subparagraph (i) is replaced by the following: (a) the legal representative is jointly and severally, or solidarily, liable with the taxpayer 141. (1) Paragraph 160(1)(d) of the English version of the Act is replaced by the following: (d) the transferee and transferor are jointly and severally, or solidarily, liable to pay a part of the transferor’s tax under this Part for each taxation year equal to the amount by which the tax for the year is greater than it would have been if it were not for the operation of sections 74.1 to 75.1 of this Act and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, in respect of any income from, or gain from the disposition of, the property so transferred or property substituted for it, and (2) The portion of paragraph 160(1)(e) of the English version of the Act before subparagraph (i) is replaced by the following: (e) the transferee and transferor are jointly and severally, or solidarily, liable to pay under this Act an amount equal to the lesser of 2011-2012-2013 Impôt et ta (3) The portion of subsection 160(1.1) of the English version of the Act before the formula is replaced by the following: Joint and several, or solidary, liability — subsection 69(11) (1.1) If a particular person or partnership is deemed by subsection 69(11) to have disposed of a property at any time, the person referred to in that subsection to whom a benefit described in that subsection was available in respect of a subsequent disposition of the property or property substituted for the property is jointly and severally, or solidarily, liable with each other taxpayer to pay a part of the other taxpayer’s liabilities under this Act in respect of each taxation year equal to the amount determined by the formula (4) The portion of subsection 160(1.2) of the English version of the Act before paragraph (a) is replaced by the following: Joint and several, or solidary, liability — tax on split income (1.2) A parent of a specified individual is jointly and severally, or solidarily, liable with the individual for the amount required to be added because of subsection 120.4(2) in computing the specified individual’s tax payable under this Part for a taxation year if, during the year, the parent (5) The portion of subsection 160(3) of the English version of the Act before paragraph (a), as enacted by subsection 16(2), is replaced by the following: Discharge of liability (3) If a particular taxpayer has become jointly and severally, or solidarily, liable with another taxpayer under this section or because of paragraph 94(3)(d) or (e) or subsection 94(17) in respect of part or all of a liability under this Act of the other taxpayer, (6) Subsection 160(3)(b) of the English version of the Act is replaced by the following: (b) a payment by the other taxpayer on account of that taxpayer’s liability discharges the particular taxpayer’s liability only to the extent that the payment operates to reduce that other taxpayer’s liability to an amount less than the amount in respect of which the particular taxpayer is, by this section, made jointly and severally, or solidarily, liable. C. 34 Tax Amendm (7) Subsection 160(3.1) of the Act is replaced by the following: Fair market value of undivided interest or right (3.1) For the purposes of this section and section 160.4, the fair market value at any time of an undivided interest, or for civil law an undivided right, in a property, expressed as a proportionate interest or right in that property, is, subject to subsection (4), deemed to be equal to the same proportion of the fair market value of that property at that time. 142. Subsections 160.1(2.1) and (2.2) of the English version of the Act are replaced by the following: Liability for refunds by reason of section 122.61 (2.1) If a person was a cohabiting spouse or common-law partner (within the meaning assigned by section 122.6) of an individual at the end of a taxation year, the person and the individual are jointly and severally, or solidarily, liable to pay any excess described in subsection (1) that was refunded in respect of the year to, or applied to a liability of, the individual as a consequence of the operation of section 122.61 if the person was the individual’s cohabiting spouse or common-law partner at the time the excess was refunded, but nothing in this subsection is deemed to limit the liability of any person under any other provision of this Act. Liability for excess refunds under section 126.1 to partners (2.2) Every taxpayer who, on the day on which an amount has been refunded to, or applied to the liability of, a member of a partnership as a consequence of the operation of subsection 126.1(7) or (13) in excess of the amount to which the member was so entitled, is a member of that partnership is jointly and severally, or solidarily, liable with each other taxpayer who on that day is a member of the partnership to pay the excess and to pay interest on the excess, but nothing in this subsection is deemed to limit the liability of any person under any other provision of this Act. 143. (1) The portion of subsection 160.2(4) of the English version of the Act before paragraph (a) is replaced by the following: 2011-2012-2013 Rules applicable Impôt et ta (4) If a taxpayer and an annuitant have, by virtue of subsection (1) or (2), become jointly and severally, or solidarily, liable in respect of part or all of a liability of the annuitant under this Act, the following rules apply: (2) Paragraph 160.2(4)(a) of the Act is replaced by the following: (a) a payment by the taxpayer on account of the taxpayer’s liability shall to the extent thereof discharge their liability; but (3) Paragraph 160.2(4)(b) of the English version of the Act is replaced by the following: (b) a payment by the annuitant on account of the annuitant’s liability discharges the taxpayer’s liability only to the extent that the payment operates to reduce the annuitant’s liability to an amount less than the amount in respect of which the taxpayer was, by subsection (1) or (2), as the case may be, made jointly and severally, or solidarily, liable. 144. (1) The portion of subsection 160.3(3) of the English version of the Act before paragraph (a) is replaced by the following: Rules applicable (3) If a taxpayer and another person have, by virtue of subsection (1), become jointly and severally, or solidarily, liable in respect of part or all of a liability of the taxpayer under this Act, the following rules apply: (2) Paragraph 160.3(3)(a) of the Act is replaced by the following: (a) a payment by the other person on account of the other person’s liability shall to the extent thereof discharge their liability; but (3) Paragraph 160.3(3)(b) of the English version of the Act is replaced by the following: (b) a payment by the taxpayer on account of the taxpayer’s liability discharges the other person’s liability only to the extent that the payment operates to reduce the taxpayer’s liability to an amount less than the amount in C. 34 Tax Amendm respect of which the other person was, by subsection (1), made jointly and severally, or solidarily, liable. 145. (1) The portion of subsection 160.4(4) of the English version of the Act before paragraph (a) is replaced by the following: Rules applicable (4) If a corporation and another person have, because of subsection (1) or (2), become jointly and severally, or solidarily, liable in respect of part or all of a liability of the corporation under this Act (2) Paragraph 160.4(4)(a) of the Act is replaced by the following: (a) a payment by the other person on account of that person’s liability shall to the extent thereof discharge their liability; and (3) Paragraph 160.4(4)(b) of the English version of the Act is replaced by the following: (b) a payment by the corporation on account of the corporation’s liability discharges the other person’s liability only to the extent that the payment operates to reduce the corporation’s liability to an amount less than the amount in respect of which the other person was, by subsection (1) or (2), as the case may be, made jointly and severally, or solidarily, liable. 146. Subparagraph 163.2(8)(b)(i) of the French version of the Act is replaced by the following: (i) une part a ou doit avoir un numéro d’inscription attribué en vertu de l’article 237.1 qui est le même numéro que celui qui s’applique à chacune des autres parts dans le bien, 147. Paragraph (d) of the definition “financial institution” in subsection 181(1) of the Act is replaced by the following: (d) authorized under the laws of Canada or a province to accept deposits from the public and carries on the business of lending money on the security of real property or 2011-2012-2013 Impôt et ta immovables or investing in indebtedness on the security of mortgages on real property or of hypothecs on immovables, 148. (1) Paragraph 181.3(1)(a) of the Act is replaced by the following: (a) the total of all amounts each of which is the carrying value at the end of the year of an asset of the financial institution (other than property held by the institution primarily for the purpose of resale that was acquired by the financial institution, in the year or the preceding taxation year, as a consequence of another person’s default, or anticipated default, in respect of a debt owed to the institution) that is tangible, or for civil law corporeal, property used in Canada and, in the case of a financial institution that is an insurance corporation, that is non-segregated property, within the meaning assigned by subsection 138(12), (2) Subparagraph 181.3(1)(b)(i) of the Act is replaced by the following: (i) the total of all amounts each of which is the carrying value of an asset of the partnership, at the end of its last fiscal period ending at or before the end of the year, that is tangible, or for civil law corporeal, property used in Canada 149. Subparagraph 181.4(d)(i) of the Act is replaced by the following: (i) is a ship or aircraft operated by the corporation in international traffic or is personal or movable property used in its business of transporting passengers or goods by ship or aircraft in international traffic, and 150. (1) The portion of subsection 185(4) of the English version of the Act before paragraph (a) is replaced by the following: Joint and several, or solidary, liability from excessive elections (4) Each person who has received a dividend from a corporation in respect of which the corporation elected under subsection 83(2), 130.1(4) or 131(1) is jointly and severally, or C. 34 Tax Amendm solidarily, liable with the corporation to pay that proportion of the corporation’s tax payable under this Part because of the election that (2) The portion of subsection 185(6) of the English version of the Act before paragraph (a) is replaced by the following: Rules applicable (6) If under subsection (4) a corporation and another person have become jointly and severally, or solidarily, liable to pay part or all of the corporation’s tax payable under this Part in respect of a dividend described in that subsection, (3) Paragraph 185(6)(a) of the Act is replaced by the following: (a) a payment at any time by the other person on account of the liability shall, to the extent of the payment, discharge their liability after that time; and 151. Subsection 188(4) of the English version of the Act is replaced by the following: Joint and several, or solidary, liability — tax transfer (4) If property has been transferred to a charitable organization in circumstances described in subsection (3) and it may reasonably be considered that the organization acted in concert with a charitable foundation for the purpose of reducing the disbursement quota of the foundation, the organization is jointly and severally, or solidarily, liable with the foundation for the tax imposed on the foundation by that subsection in an amount not exceeding the net value of the property. 152. Paragraph (c) of the definition “financial institution” in subsection 190(1) of the Act is replaced by the following: (c) is authorized under the laws of Canada or a province to accept deposits from the public and carries on the business of lending money on the security of real property or immovables or investing in indebtedness on the security of mortgages on real property or of hypothecs on immovables, 153. (1) Paragraph 191.3(1)(e) of the English version of the Act is replaced by the following: 2011-2012-2013 Impôt et ta (e) the transferor corporation and the transferee corporation are jointly and severally, or solidarily, liable to pay the amount of tax specified in the agreement and any interest or penalty in respect thereof. (2) Subsection 191.3(5) of the English version of the Act is replaced by the following: Assessment of transferor corporation (5) The Minister may at any time assess a transferor corporation in respect of any amount for which it is jointly and severally, or solidarily, liable by reason of paragraph (1)(e) and the provisions of Division I of Part I are applicable in respect of the assessment as though it had been made under section 152. (3) The portion of subsection 191.3(6) of the English version of the Act before paragraph (a) is replaced by the following: Payment by transferor corporation (6) If a transferor corporation and a transferee corporation are by reason of paragraph (1)(e) jointly and severally, or solidarily, liable in respect of tax payable by the transferee corporation under subparagraph 191.1(1)(a)(iv) and any interest or penalty in respect thereof, the following rules apply: (4) Paragraph 191.3(6)(a) of the Act is replaced by the following: (a) a payment by the transferor corporation on account of the liability shall, to the extent thereof, discharge their liability; and (5) Paragraph 191.3(6)(b) of the English version of the Act is replaced by the following: (b) a payment by the transferee corporation on account of its liability discharges the transferor corporation’s liability only to the extent that the payment operates to reduce the transferee corporation’s liability under this Act to an amount less than the amount in respect of which the transferor corporation was, by paragraph (1)(e), made jointly and severally, or solidarily, liable. 154. (1) The portion of subparagraph 204.4(2)(a)(ii) of the Act after clause (A) is replaced by the following: C. 34 Tax Amendm (B) the amount by which the fair market value at the time of acquisition of its real or immovable property that may reasonably be regarded as being held for the purpose of producing income from property exceeds the total of all amounts each of which is owing by it on account of its acquisition of the real or immovable property is not less than 80% of the amount by which the fair market value at the time of acquisition of all its property exceeds the total of all amounts each of which is owing by it on account of its acquisition of real or immovable property, (2) Subparagraphs 204.4(2)(a)(iii) and (iv) of the Act are replaced by the following: (iii) the fair market value at the time of acquisition of its shares, bonds, mortgages, hypothecary claims and other securities of any one corporation or debtor (other than bonds, mortgages, hypothecary claims and other securities of or guaranteed by Her Majesty in right of Canada or a province or Canadian municipality) is not more than 10% of the amount by which the fair market value at the time of acquisition of all its property exceeds the total of all amounts each of which is an amount owing by it on account of its acquisition of real or immovable property, (iv) the amount by which (A) the fair market value at the time of acquisition of any one of its real or immovable properties exceeds (B) the total of all amounts each of which is owing by it on account of its acquisition of the real or immovable property is not more than 10% of the amount by which the fair market value at the time of acquisition of all its property exceeds the 2011-2012-2013 Impôt et ta total of all amounts each of which is owing by it on account of its acquisition of real or immovable property, (3) Clause 204.4(2)(a)(viii)(A) of the Act is replaced by the following: (A) a mortgage or hypothecary claim (other than a mortgage or hypothecary claim insured under the National Housing Act or by a corporation that offers its services to the public in Canada as an insurer of mortgages or hypothecary claims and that is approved as a private insurer of mortgages or hypothecary claims by the Superintendent of Financial Institutions pursuant to the powers assigned to the Superintendent under subsection 6(1) of the Office of the Superintendent of Financial Institutions Act), or an interest therein, or for civil law a right therein, in respect of which the mortgagor or hypothecary debtor is the annuitant under a registered retirement savings plan or registered retirement income fund, or a person with whom the annuitant is not dealing at arm’s length, if any of the funds of a trust governed by such a plan or fund have been used to acquire an interest in the applicant, or 155. (1) Subparagraph 204.6(2)(b)(ii) of the Act is replaced by the following: (ii) the total of all amounts each of which is an amount owing by the trust at the end of the month in respect of the acquisition of real property or immovables. (2) Subsection 204.6(3) of the Act is replaced by the following: Tax payable — real property or immovables (3) If at the end of any month a taxpayer that is a registered investment described in paragraph 204.4(2)(a) holds real or immovable property, it shall, in respect of that month, pay C. 34 Tax Amendm a tax under this Part equal to 1% of the total of all amounts each of which is the amount by which the excess of (a) the fair market value at the time of its acquisition of any one real or immovable property of the taxpayer over (b) the total of all amounts each of which was an amount owing by it at the end of the month on account of its acquisition of the real or immovable property was greater than 10% of the amount by which the total of all amounts each of which is the fair market value at the time of its acquisition of a property held by it at the end of the month exceeds the total of all amounts each of which was an amount owing by it at the end of the month on account of its acquisition of real or immovable property. 156. Paragraphs (c) and (c.1) of the definition “carved-out property” in subsection 209(1) of the Act are replaced by the following: (c) an interest, or for civil law a right, in respect of a property that was acquired by the person solely in consideration of the person’s undertaking under an agreement to incur Canadian exploration expense or Canadian development expense in respect of the property and, where the agreement so provides, to acquire gas or oil well equipment (as defined in subsection 1104(2) of the Income Tax Regulations) in respect of the property, (c.1) an interest, or for civil law a right, in respect of a property that was retained by the person under an agreement under which another person obtained an absolute or conditional right to acquire another interest, or for civil law another right, in respect of the property, if the other interest or right is not carved-out property of the other person because of paragraph (c), 157. (1) Subparagraphs 212(1)(d)(viii) and (ix) of the Act are replaced by the following: 2011-2012-2013 Impôt et ta (viii) a payment made under a bona fide cost-sharing arrangement under which the person making the payment shares on a reasonable basis with one or more nonresident persons research and development expenses in exchange for an interest, or for civil law a right, in any or all property or other things of value that may result therefrom, (ix) a rental payment for the use of or the right to use outside Canada any tangible, or for civil law corporeal, property, (2) Paragraph 212(13)(f) of the Act is replaced by the following: (f) interest on any mortgage, hypothecary claim or other indebtedness entered into or issued or modified after March 31, 1977 and secured by real property situated in Canada or an interest therein, or by immovables situated in Canada or real rights therein, to the extent that the amount so paid or credited is deductible in computing the non-resident person’s taxable income earned in Canada or the amount on which the non-resident person is liable to pay tax under Part I, 158. (1) Paragraph 216(1)(b) of the Act is replaced by the following: (b) the non-resident person’s income from the non-resident person’s interest in real property, or real right in immovables, in Canada and interest in, or for civil law right in, timber resource properties and timber limits in Canada, and the non-resident person’s share of the income of a partnership of which the non-resident person was a member from its interest in real property, or real right in immovables, in Canada and interest in, or for civil law right in, timber resource properties and timber limits in Canada, were the non-resident person’s only income; C. 34 Tax Amendm (2) Paragraphs 216(2)(a) and (b) of the Act are replaced by the following: (a) rent on real or immovable property or from timber royalties paid to the person, and (b) the person’s share of the rent on real or immovable property or from timber royalties paid to a partnership of which the person is a member (3) The portion of subsection 216(4) of the Act before paragraph (a) is replaced by the following: Optional method of payment (4) If a non-resident person or, in the case of a partnership, each non-resident person who is a member of the partnership files with the Minister an undertaking in prescribed form to file within six months after the end of a taxation year a return of income under Part I for the year as permitted by this section, a person who is otherwise required by subsection 215(3) to remit in the year, in respect of the non-resident person or the partnership, an amount to the Receiver General in payment of tax on rent on real or immovable property or on a timber royalty may elect under this section not to remit under that subsection, and if that election is made, the elector shall, (4) Paragraph 216(5)(b) of the Act is replaced by the following: (b) the person’s income from the person’s interest in real property, or real right in immovables, in Canada or interest in, or for civil law right in, timber resource properties and timber limits in Canada, and the person’s share of the income of a partnership of which the person was a member from its interest in real property, or real right in immovables, in Canada or interest in, or for civil law right in, timber resource properties and timber limits in Canada, were the person’s only income; 159. Subsection 219(1.1) of the Act is replaced by the following: 2011-2012-2013 Excluded gains Impôt et ta (1.1) For the purpose of subsection (1), the definition “taxable Canadian property” in subsection 248(1) shall be read without reference to paragraphs (a) and (c) to (k) of that definition and as if the only options, interests or rights referred to in paragraph (l) of that definition were those in respect of property described in paragraph (b) of that definition. 160. (1) The portion of subsection 223(5) of the Act before paragraph (a) is replaced by the following: Charge on property (5) A document issued by the Federal Court evidencing a certificate in respect of a debtor registered under subsection (3), a writ of that Court issued pursuant to the certificate or any notification of the document or writ (such document, writ or notification in this section referred to as a “memorial”) may be filed, registered or otherwise recorded for the purpose of creating a charge, lien or priority on, or a binding interest in, property in a province, or any interest in, or for civil law any right in, such property, held by the debtor in the same manner as a document evidencing (2) Subsection 223(6) of the Act is replaced by the following: Creation of charge (6) If a memorial has been filed, registered or otherwise recorded under subsection (5), (a) a charge, lien or priority is created on, or a binding interest is created in, property in the province, or any interest in, or for civil law any right in, such property, held by the debtor, or (b) such property, or interest or right in the property, is otherwise bound, in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (5)(a) or an amount referred to in paragraph (5)(b), and the charge, lien, priority or binding interest created shall be subordinate to any charge, lien, priority or binding interest in respect of which all steps necessary to make it effective against other C. 34 Tax Amendm creditors were taken before the time the memorial was filed, registered or otherwise recorded. (3) Paragraphs 223(7)(c) and (d) of the Act are replaced by the following: (c) to cancel or withdraw the memorial wholly or in respect of any of the property, or interests or rights, affected by the memorial, or (d) to postpone the effectiveness of the filing, registration or other recording of the memorial in favour of any right, charge, lien or priority that has been or is intended to be filed, registered or otherwise recorded in respect of any property, or interest or right, affected by the memorial, (4) Paragraph 223(8)(a) of the Act is replaced by the following: (a) a memorial is presented for filing, registration or other recording under subsection (5) or a document relating to the memorial is presented for filing, registration or other recording for the purpose of any proceeding described in subsection (7) to any official in the land registry system, personal property or movable property registry system, or other registry system, of a province, it shall be accepted for filing, registration or other recording, or 2011-2012-2013 Impôt et ta 161. The definition “security interest” in subsection 224(1.3) of the Act is replaced by the following: “security interest” « garantie » “security interest” means any interest in, or for civil law any right in, property that secures payment or performance of an obligation and includes an interest, or for civil law a right, created by or arising out of a debenture, mortgage, hypothec, lien, pledge, charge, deemed or actual trust, assignment or encumbrance of any kind whatever, however or whenever arising, created, deemed to arise or otherwise provided for; 162. Section 224.2 of the Act is replaced by the following: Acquisition of debtor’s property 224.2 For the purpose of collecting debts owed by a person to Her Majesty under this Act or under an Act of a province with which the Minister of Finance has entered into an agreement for the collection of taxes payable to the province under that Act, the Minister may purchase or otherwise acquire any interest in, or for civil law any right in, the person’s property that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption and may dispose of any interest or right so acquired in such manner as the Minister considers reasonable. 163. (1) Subsection 225(1) of the Act is replaced by the following: Seizure of goods, chattels or movable property 225. (1) If a person has failed to pay an amount as required by this Act, the Minister may give 30 days notice to the person by registered mail addressed to the person’s latest known address of the Minister’s intention to direct that the person’s goods and chattels, or movable property, be seized and sold, and, if the person fails to make the payment before the expiration of the 30 days, the Minister may C. 34 Tax Amendm issue a certificate of the failure and direct that the person’s goods and chattels, or movable property, be seized. (2) Subsection 225(5) of the Act is replaced by the following: Exemptions from seizure (5) Goods and chattels, or movable property, of any person in default that would be exempt from seizure under a writ of execution issued out of a superior court of the province in which the seizure is made are exempt from seizure under this section. 164. Subsection 226(2) of the Act is replaced by the following: Seizure in case of default of payment (2) If a taxpayer fails to pay, as required, any tax, interest or penalties demanded under this section, the Minister may direct that the goods and chattels, or movable property, of the taxpayer be seized and subsections 225(2) to (5) apply, with respect to the seizure, with any modifications that the circumstances require. 165. (1) The portion of paragraph 227(5)(b) of the English version of the Act before subparagraph (i) is replaced by the following: (b) is jointly and severally, or solidarily, liable with the payer to pay to the Receiver General (2) Subsection 227(8.1) of the English version of the Act is replaced by the following: Joint and several, or solidary, liability (8.1) If a particular person has failed to deduct or withhold an amount as required under subsection 153(1) or section 215 in respect of an amount that has been paid to a non-resident person, the non-resident person is jointly and severally, or solidarily, liable with the particular person to pay any interest payable by the particular person pursuant to subsection (8.3) in respect thereof. (3) Subsection 227(10.2) of the English version of the Act is replaced by the following: Joint and several, or solidary, liability re contributions to RCA (10.2) If a non-resident person fails to deduct, withhold or remit an amount as required by subsection 153(1) in respect of a contribution under a retirement compensation arrangement 2011-2012-2013 Impôt et ta that is paid on behalf of the employees or former employees of an employer with whom the nonresident person does not deal at arm’s length, the employer is jointly and severally, or solidarily, liable with the non-resident person to pay any amount payable under subsection (8), (8.2), (8.3), (9), (9.2) or (9.4) by the nonresident person in respect of the contribution. 166. (1) Subparagraphs (a)(i) and (ii) of the definition “bien étranger déterminé” in subsection 233.3(1) of the French version of the Act are replaced by the following: (i) les fonds ou le bien intangible ou, pour l’application du droit civil, le bien incorporel situés, déposés ou détenus à l’étranger, (ii) le bien tangible ou, pour l’application du droit civil, le bien corporel situé à l’étranger, (2) Subparagraph (a)(viii) of the definition “bien étranger déterminé” in subsection 233.3(1) of the French version of the Act is replaced by the following: (viii) l’intérêt ou, pour l’application du droit civil, le droit sur un bien (sauf celui appartenant à une société ou une fiducie autre que la personne) qui est un bien étranger déterminé ou le droit à un tel bien, immédiat ou futur, absolu ou conditionnel et prévu par un contrat, en equity ou autrement, (3) Subparagraph (b)(viii) of the definition “bien étranger déterminé” in subsection 233.3(1) of the French version of the Act is replaced by the following: (viii) l’intérêt ou, pour l’application du droit civil, le droit sur un bien visé à l’un des sous-alinéas (i) à (vii) ou le droit d’acquérir un tel bien. (4) Paragraphs (a) and (b) of the definition “specified foreign property” in subsection 233.3(1) of the English version of the Act are replaced by the following: C. 34 Tax Amendm (a) funds or intangible property, or for civil law incorporeal property, situated, deposited or held outside Canada, (b) tangible property, or for civil law corporeal property, situated outside Canada, (5) Paragraph (h) of the definition “specified foreign property” in subsection 233.3(1) of the English version of the Act is replaced by the following: (h) an interest in, or for civil law a right in, or a right — under a contract in equity or otherwise either immediately or in the future and either absolutely or contingently — to, any property (other than any property owned by a corporation or trust that is not the person) that is specified foreign property, and (6) Paragraph (q) of the definition “specified foreign property” in subsection 233.3(1) of the English version of the Act is replaced by the following: (q) an interest in, or for civil law a right in, or a right to acquire, a property that is described in any of paragraphs (j) to (p). 167. (1) Paragraph (c) of the definition “foreign resource property” in subsection 248(1) of the Act is replaced by the following: (c) an oil or gas well in that country or real or immovable property in that country the principal value of which depends on its petroleum or natural gas content (but not including depreciable property), (2) Paragraphs (f) and (g) of the definition “foreign resource property” in subsection 248(1) of the Act are replaced by the following: (f) a real or immovable property in that country the principal value of which depends upon its mineral resource content (but not including depreciable property), (g) a right to or an interest in — or for civil law a right to or in — any property described in any of paragraphs (a) to (e), other than a right or an interest that the taxpayer has because the taxpayer is a beneficiary under a trust or a member of a partnership, or 2011-2012-2013 Impôt et ta (h) an interest in real property described in paragraph (f) or a real right in an immovable described in that paragraph, other than an interest or a right that the taxpayer has because the taxpayer is a beneficiary under a trust or a member of a partnership; (3) The portion of the definition “former business property” in subsection 248(1) of the Act after paragraph (d) is replaced by the following: and for the purpose of this definition, “rental property” of a taxpayer means real or immovable property owned by the taxpayer, whether jointly with another person or otherwise, and used by the taxpayer in the taxation year in respect of which the expression is being applied principally for the purpose of gaining or producing gross revenue that is rent (other than property leased by the taxpayer to a person related to the taxpayer and used by that related person principally for any other purpose), but, for greater certainty, does not include a property leased by the taxpayer or the related person to a lessee, in the ordinary course of a business of the taxpayer or the related person of selling goods or rendering services, under an agreement by which the lessee undertakes to use the property to carry on the business of selling or promoting the sale of the goods or services of the taxpayer or the related person; (4) The portion of the definition “property” in subsection 248(1) of the Act before paragraph (a) is replaced by the following: “property” « biens » “property” means property of any kind whatever whether real or personal, immovable or movable, tangible or intangible, or corporeal or incorporeal and, without restricting the generality of the foregoing, includes (5) Subsection 248(4) of the Act is replaced by the following: Interest in real property (4) In this Act, an interest in real property includes a leasehold interest in real property but does not include an interest as security only derived by virtue of a mortgage, agreement for sale or similar obligation. C. 34 Real right in immovables (4.1) In this Act, a real right in an immovable includes a lease but does not include a security right derived by virtue of a hypothec, agreement for sale or similar obligation. Tax Amendm (6) Subsections 248(20) and (21) of the Act are replaced by the following: Partition of property (20) Subject to subsections (21) to (23), for the purposes of this Act, if at any time a property owned by two or more persons is the subject of a partition, the following rules apply, notwithstanding any retroactive or declaratory effect of the partition: (a) each such person who had, immediately before that time, an interest in, or for civil law a right in, the property (which interest or right in the property is referred to in this subsection and subsection (21) as an “interest” or a “right”, as the case may be) is deemed not to have disposed at that time of that proportion, not exceeding 100%, of the interest or right that the fair market value of that person’s interest or right in the property immediately after that time is of the fair market value of that person’s interest or right in the property immediately before that time, (b) each such person who has an interest or a right in the property immediately after that time is deemed not to have acquired at that time that proportion of the interest or right that the fair market value of that person’s interest or right in the property immediately before that time is of the fair market value of that person’s interest or right in the property immediately after that time, (c) each such person who had an interest or a right in the property immediately before that time is deemed to have had until that time, and to have disposed at that time of, that proportion of the person’s interest or right to which paragraph (a) does not apply, (d) each such person who has an interest or a right in the property immediately after that time is deemed not to have had before that time, and to have acquired at that time, that proportion of the person’s interest or right to which paragraph (b) does not apply, and 2011-2012-2013 Impôt et ta (e) paragraphs (a) to (d) do not apply if the interest or right of the person is an interest or a right in fungible tangible property, or for civil law fungible corporeal property described in that person’s inventory, and, for the purposes of this subsection, if an interest or a right in the property is an undivided interest or right, the fair market value of the interest or right at any time is deemed to be equal to that proportion of the fair market value of the property at that time that the interest or right is of all the undivided interests or rights in the property. Subdivision of property (21) If a property that was owned by two or more persons is the subject of a partition among those persons and, as a consequence of it, each such person has, in the property, a new interest or right the fair market value of which immediately after the partition, expressed as a percentage of the fair market value of all the new interests or rights in the property immediately after the partition, is equal to the fair market value of that person’s undivided interest or right immediately before the partition, expressed as a percentage of the fair market value of all the undivided interests or rights in the property immediately before the partition, (a) subsection (20) does not apply to the property, and (b) the new interest or right of each such person is deemed to be a continuation of that person’s undivided interest or right in the property immediately before the partition, and, for the purposes of this subsection, (c) subdivisions of a building or of a parcel of land that are established in the course of, or in contemplation of, a partition and that are co-owned by the same persons who coowned the building or the parcel of land, or by their assignee, shall be regarded as one property, and (d) if an interest or a right in the property is or includes an undivided interest or right, the fair market value of the interest or right shall be determined without regard to any discount or premium that applies to a minority or majority interest or right in the property. C. 34 Tax Amendm (7) The portion of subsection 248(23.1) of the Act before paragraph (a) is replaced by the following: Transfers after death (23.1) If, as a consequence of the laws of a province relating to spouses’ or common-law partners’ interests or rights in respect of property as a result of marriage or commonlaw partnership, property is, after the death of a taxpayer, 168. Subparagraphs 253(c)(ii) and (iii) of the Act are replaced by the following: (ii) property (other than depreciable property) that is a timber resource property, an option in respect of a timber resource property or an interest in, or for civil law a right in, a timber resource property, or (iii) property (other than capital property) that is real or immovable property situated in Canada, including an option in respect of such property or an interest in, or for civil law a real right in, such property, whether or not the property is in existence, PART 5 OTHER AMENDMENTS TO THE INCOME TAX ACT AND RELATED LEGISLATION R.S., c. 1 (5th Supp.) INCOME TAX ACT 169. (1) Paragraph 4(3)(a) of the Income Tax Act is replaced by the following: (a) subject to paragraph (b), all deductions permitted in computing a taxpayer’s income for a taxation year for the purposes of this Part, except any deduction permitted by any of paragraphs 60(b) to (o), (p), (r) and (v) to 2011-2012-2013 Impôt et ta (z), apply either wholly or in part to a particular source or to sources in a particular place; and (2) Subsection (1) applies to the 2002 and subsequent taxation years, except that, for taxation years that end before 2007, paragraph 4(3)(a) of the Act, as enacted by subsection (1), is to be read as follows: (a) subject to paragraph (b), all deductions permitted in computing a taxpayer’s income for a taxation year for the purposes of this Part, except any deduction permitted by any of paragraphs 60(b) to (o), (p), (r) and (v) to (x), apply either wholly or in part to a particular source or to sources in a particular place; and 170. (1) Paragraph 6(1)(a) of the Act is replaced by the following: Value of benefits (a) the value of board, lodging and other benefits of any kind whatever received or enjoyed by the taxpayer, or by a person who does not deal at arm’s length with the taxpayer, in the year in respect of, in the course of, or by virtue of the taxpayer’s office or employment, except any benefit (i) derived from the contributions of the taxpayer’s employer to or under a deferred profit sharing plan, an employee life and health trust, a group sickness or accident insurance plan, a group term life insurance policy, a private health services plan, a registered pension plan or a supplementary unemployment benefit plan, (ii) under a retirement compensation arrangement, an employee benefit plan or an employee trust, (iii) that was a benefit in respect of the use of an automobile, (iv) derived from counselling services in respect of (A) the mental or physical health of the taxpayer or an individual related to the taxpayer, other than a benefit attributable to an outlay or expense to which paragraph 18(1)(l) applies, or C. 34 Tax Amendm (B) the re-employment or retirement of the taxpayer, (v) under a salary deferral arrangement, except to the extent that the benefit is included under this paragraph because of subsection (11), or (vi) that is received or enjoyed by an individual other than the taxpayer under a program provided by the taxpayer’s employer that is designed to assist individuals to further their education, if the taxpayer deals with the employer at arm’s length and it is reasonable to conclude that the benefit is not a substitute for salary, wages or other remuneration of the taxpayer; (2) Paragraph 6(1)(l) of the Act is replaced by the following: Where standby charge does not apply (l) the value of a benefit in respect of the operation of an automobile (other than a benefit to which paragraph (k) applies or would apply but for subparagraph (k)(iii)) received or enjoyed by the taxpayer, or by a person related to the taxpayer, in the year in respect of, in the course of or because of, the taxpayer’s office or employment. (3) Section 6 of the Act is amended by adding the following after subsection (1.1): Deeming rule — amount received (1.2) For the purposes of paragraph (1)(g), an amount received by an individual out of or under an employee benefit plan is deemed to have been received by a taxpayer and not by the individual if (a) the individual does not deal at arm’s length with the taxpayer; (b) the amount is received in respect of an office or employment of the taxpayer; and 2011-2012-2013 Impôt et ta (c) the taxpayer is living at the time the amount is received by the individual. (4) Section 6 of the Act is amended by adding the following after subsection (3): Amount receivable for covenant (3.1) If an amount (other than an amount to which paragraph (1)(a) applies because of subsection (11)) is receivable at the end of a taxation year by a taxpayer in respect of a covenant, agreed to by the taxpayer more than 36 months before the end of that taxation year, with reference to what the taxpayer is, or is not, to do, and the amount would be included in the taxpayer’s income for the year under this subdivision if it were received by the taxpayer in the year, the amount (a) is deemed to be received by the taxpayer at the end of the taxation year for services rendered as an officer or during the period of employment; and (b) is deemed not to be received at any other time. (5) Subsection 6(15.1) of the French version of the Act is replaced by the following: Montant remis (15.1) Pour l’application du paragraphe (15), le « montant remis » à un moment donné sur une dette émise par un débiteur s’entend au sens qui serait donné à cette expression par le paragraphe 80(1) si, à la fois : a) la dette était une dette commerciale, au sens du paragraphe 80(1), émise par le débiteur; b) il n’était pas tenu compte d’un montant inclus dans le calcul du revenu en raison du règlement ou de l’extinction de la dette à ce moment; c) il n’était pas tenu compte des alinéas f) et h) de l’élément B de la formule figurant à la définition de « montant remis » au paragraphe 80(1); d) il n’était pas tenu compte des alinéas 80(2)b) et q). C. 34 Tax Amendm (6) Subsections (1) to (3) apply in respect of benefits received or enjoyed on or after October 31, 2011. (7) Subsection (4) applies to amounts receivable in respect of a covenant agreed to after October 7, 2003. (8) Subsection (5) applies to taxation years that end after February 21, 1994. 171. (1) The portion of subsection 7(7) of the Act before the definition “qualifying person” is replaced by the following: Definitions (7) The following definitions apply in this section and in subsection 47(3), paragraphs 53(1)(j) and 110(1)(d) and (d.01) and subsections 110(1.1), (1.2), (1.5) to (1.8) and (2.1). (2) Subsection (1) is deemed to have come into force on January 1, 1999. However, (a) it does not apply to a right under an agreement to which subsection 7(7) of the Act, as enacted by subsection 3(7) of the Income Tax Amendments Act, 1998, does not (except for the purpose of applying paragraph 7(3)(b) of the Act) apply; and (b) before 2000, the portion of subsection 7(7) of the Act, as enacted by subsection (1), before the definition “qualifying person” is to be read as follows: (7) The definitions in this subsection apply in this section and in paragraph 110(1)(d) and subsections 110(1.5) to (1.8). (c) in respect of rights (other than rights referred to in paragraph (a)) exercised after 2000 but on or before 4:00 p.m. Eastern Standard Time, March 4, 2010, the portion of subsection 7(7) of the Act, as enacted by subsection (1), before the definition “qualifying person” is to be read as follows: 2011-2012-2013 Impôt et ta (7) The following definitions apply in this section and in subsection 47(3), paragraphs 53(1)(j) and 110(1)(d) and (d.01) and subsections 110(1.5) to (1.8) and (2.1). 172. (1) Paragraph 8(1)(b) of the Act is replaced by the following: Legal expenses of employee (b) amounts paid by the taxpayer in the year as or on account of legal expenses incurred by the taxpayer to collect, or to establish a right to, an amount owed to the taxpayer that, if received by the taxpayer, would be required by this subdivision to be included in computing the taxpayer’s income; (2) The portion of paragraph 8(1)(i) of the Act before subparagraph (i) is replaced by the following: Dues and other expenses of performing duties (i) an amount paid by the taxpayer in the year, or on behalf of the taxpayer in the year if the amount paid on behalf of the taxpayer is required to be included in the taxpayer’s income for the year, as (3) Subsection 8(1) of the Act is amended by adding the following after paragraph (l.1): Quebec parental insurance plan (l.2) an amount payable by the taxpayer in the year as an employer’s premium under the Act respecting parental insurance, R.S.Q., c. A-29.011 in respect of salary, wages or other remuneration, including gratuities, paid to an individual employed by the taxpayer as an assistant or substitute to perform the duties of the taxpayer’s office or employment if an amount is deductible by the taxpayer for the year under subparagraph (i)(ii) in respect of that individual; (4) Subsection (1) applies to amounts paid in the 2001 and subsequent taxation years. (5) Subsection (3) applies to the 2006 and subsequent taxation years. 173. (1) Paragraph 12(1)(j) of the Act is replaced by the following: 502 Dividends from resident corporations C. 34 Tax Amendm (j) any amount of a dividend in respect of a share of the capital stock of a corporation resident in Canada that is required by subdivision h to be included in computing the taxpayer’s income for the year; (2) Paragraph 12(1)(s) of the Act is repealed. (3) Paragraph 12(1)(x) of the Act is amended by adding the following after subparagraph (v): (v.1) is not an amount received by the taxpayer in respect of a restrictive covenant, as defined by subsection 56.4(1), that was included, under subsection 56.4(2), in computing the income of a person related to the taxpayer, (4) Subparagraph 12(1)(x)(vii) of the French version of the Act is replaced by the following: (vii) ne réduit pas, en application du paragraphe (2.2) ou 13(7.4) ou de l’alinéa 53(2)s), le coût ou coût en capital du bien ou le montant de la dépense, (5) Section 12 of the Act is amended by adding the following after subsection (2): No deferral of section 9 income under paragraph (1)(g) (2.01) Paragraph (1)(g) does not defer the inclusion in income of any amount that would, if this section were read without reference to that paragraph, be included in computing the taxpayer’s income in accordance with section 9. (6) Subsection (1) is deemed to have come into force on November 6, 2010. (7) Subsection (2) applies to reinsurance commissions paid after 1999. (8) Subsection (3) is deemed to have come into force on October 8, 2003. 174. (1) Section 12.3 of the Act is repealed. (2) Subsection (1) applies to taxation years that begin after October 31, 2011. Impôt et ta 2011-2012-2013 175. (1) Subsection 13(1) of the Act is replaced by the following: Recaptured depreciation 13. (1) If, at the end of a taxation year, the total of the amounts determined for E to K in the definition “undepreciated capital cost” in subsection (21) in respect of a taxpayer’s depreciable property of a particular prescribed class exceeds the total of the amounts determined for A to D.1 in that definition in respect of that property, the excess shall be included in computing the taxpayer’s income of the year. (2) Subparagraph 13(4)(c)(ii) of the Act is replaced by the following: (ii) the amount that has been used by the taxpayer to acquire (A) if the former property is described in paragraph (a), before the later of the end of the second taxation year following the initial year and 24 months after the end of the initial year, or (B) in any other case, before the later of the end of the first taxation year following the initial year and 12 months after the end of the initial year, a replacement property of a prescribed class that has not been disposed of by the taxpayer before the time at which the taxpayer disposed of the former property, and (3) Section 13 of the Act is amended by adding the following after subsection (4.1): Election — limited period franchise, concession or license (4.2) Subsection (4.3) applies if (a) a taxpayer (in this subsection and subsection (4.3) referred to as the “transferor”) has, pursuant to a written agreement with a person or partnership (in this subsection and subsection (4.3) referred to as the “transferee”), at any time disposed of or terminated a former property that is a franchise, concession or licence for a limited period that is wholly attributable to the carrying on of a business at a fixed place; C. 34 Tax Amendm (b) the transferee acquired the former property from the transferor or, on the termination, acquired a similar property in respect of the same fixed place from another person or partnership; and (c) the transferor and the transferee jointly elect in their returns of income for their taxation years that include that time to have subsection (4.3) apply in respect of the acquisition and the disposition or termination. Effect of election (4.3) If this subsection applies in respect of an acquisition and a disposition or termination, (a) if the transferee acquired a similar property referred to in paragraph (4.2)(b), the transferee is deemed to have also acquired the former property at the time that the former property was terminated and to own the former property until the transferee no longer owns the similar property; (b) if the transferee acquired the former property referred to in paragraph (4.2)(b), the transferee is deemed to own the former property until such time as the transferee owns neither the former property nor a similar property in respect of the same fixed place to which the former property related; (c) for the purpose of calculating the amount deductible under paragraph 20(1)(a) in respect of the former property in computing the transferee’s income, the life of the former property remaining on its acquisition by the transferee is deemed to be equal to the period that was the life of the former property remaining on its acquisition by the transferor; and (d) any amount that would, if this Act were read without reference to this subsection, be an eligible capital amount to the transferor or an eligible capital expenditure to the transferee in respect of the disposition or termination of the former property by the transferor is deemed to be (i) neither an eligible capital amount nor an eligible capital expenditure, 2011-2012-2013 Impôt et ta (ii) an amount required to be included in computing the capital cost to the transferee of the former property, and (iii) an amount required to be included in computing the proceeds of disposition to the transferor in respect of a disposition of the former property. (4) The description of E in the definition “undepreciated capital cost” in subsection 13(21) of the Act is replaced by the following: E is the total depreciation allowed to the taxpayer for property of the class before that time, including, if the taxpayer is an insurer, depreciation deemed to have been allowed before that time under subsection (22) or (23) as they read in their application to the taxpayer’s last taxation year that began before November 2011, (5) Subsections 13(22) to (23.1) of the Act are repealed. (6) Subsection (1) applies to taxation years that end after February 23, 1998. (7) Subsection (2) applies in respect of dispositions that occur in taxation years that end on or after December 20, 2000, except that for those dispositions that occur in taxation years that end before December 20, 2001, clause 13(4)(c)(ii)(B) of the Act, as enacted by subsection (2), is to be read as follows: (B) in any other case, before the end of the first taxation year following the initial year, (8) Subsection (3) applies in respect of dispositions and terminations that occur after December 20, 2002. (9) Subsections (4) and (5) apply to taxation years that begin after October 31, 2011. 176. (1) Paragraph 14(3)(a) of the Act is replaced by the following: C. 34 Tax Amendm (a) the amount determined for E in the definition “cumulative eligible capital” in subsection (5) in respect of the disposition of the property by the transferor or, if the property is the subject of an election under subsection (1.01) or (1.02) by the transferor, 3/4 of the actual proceeds referred to in that subsection, (2) The definition “adjustment time” in subsection 14(5) of the Act is replaced by the following: “adjustment time” « moment du rajustement » “adjustment time”, of a taxpayer in respect of a business, means (a) for a corporation, the time immediately after the commencement of its first taxation year commencing after June 1988, and (b) for any other taxpayer, the time immediately after the commencement of the taxpayer’s first fiscal period commencing after 1987 in respect of the business; (3) The description of A in the definition “cumulative eligible capital” in subsection 14(5) of the Act is replaced by the following: A is the amount, if any, by which 3/4 of the total of all eligible capital expenditures in respect of the business made or incurred by the taxpayer after the taxpayer’s adjustment time and before that time exceeds the total of all amounts each of which is determined by the formula 1/2 × (A.1 – A.2) × (A.3/A.4) where A.1 is the amount required, because of paragraph (1)(b) or 38(a), to be included in the income of a person or partnership (in this definition referred to as the “transferor”) not dealing at arm’s length with the taxpayer in respect of the disposition after December 20, 2002 of a property that was an eligible capital property acquired by the taxpayer directly or Impôt et ta 2011-2012-2013 indirectly, in any manner whatever, from the transferor and not disposed of by the taxpayer before that time, A.2 is the total of all amounts that can reasonably be considered to have been claimed as deductions under section 110.6 by the transferor in respect of that disposition, A.3 is the transferor’s proceeds from that disposition, and A.4 is the transferor’s total proceeds of disposition of eligible capital property in the taxation year of the transferor in which the property described in A.1 was disposed of, (4) The description of R in the definition “cumulative eligible capital” in subsection 14(5) of the Act is replaced by the following: R is the total of all amounts each of which is an amount included, in computing the taxpayer’s income from the business for a taxation year that ended before that time and after the taxpayer’s adjustment time (a) in the case of a taxation year that ends after February 27, 2000, under paragraph (1)(a), or (b) in the case of a taxation year that ended before February 28, 2000, (i) under subparagraph (1)(a)(iv), as that subparagraph applied in respect of that taxation year, or (ii) under paragraph (1)(b), as that paragraph applied in respect of that taxation year, to the extent that the amount so included is in respect of an amount included in the amount determined for P; (5) Section 14 of the Act is amended by adding the following after subsection (5): C. 34 Restrictive covenant amount (5.1) The description of E in the definition “cumulative eligible capital” in subsection (5) does not apply to an amount that is received or receivable by a taxpayer in a taxation year if that amount is required to be included in the taxpayer’s income because of subsection 56.4(2). Tax Amendm (6) The portion of subsection 14(6) of the Act before paragraph (a) is replaced by the following: Exchange of property (6) If in a taxation year (in this subsection referred to as the “initial year”) a taxpayer disposes of an eligible capital property (in this section referred to as the taxpayer’s “former property”) and the taxpayer so elects under this subsection in the taxpayer’s return of income for the year in which the taxpayer acquires an eligible capital property that is a replacement property for the taxpayer’s former property, the amount, not exceeding the amount that would otherwise be included in the amount determined for E in the definition “cumulative eligible capital” in subsection (5) (if the description of E in that definition were read without reference to “3/4 of”) in respect of a business, that has been used by the taxpayer to acquire the replacement property before the later of the end of the first taxation year after the initial year and 12 months after the end of the initial year (7) Subsections (1), (3) and (4) apply to taxation years that end after February 27, 2000, except that (a) the reference to “subsection (1.01) or (1.02)” in paragraph 14(3)(a) of the Act, as enacted by subsection (1), is to be read as a reference to “subsection (1.01)” for taxation years that end after February 27, 2000 and before December 20, 2002; and (b) the reference to “disposition after December 20, 2002 of a property that was an eligible capital property” in the description of A.1 in the definition “cumulative eligible capital” in subsection 14(5) of the Act, as enacted by subsection (3), is 2011-2012-2013 Impôt et ta to be read as a reference to “disposition after 2003 of a property that was an eligible capital property” if (i) the taxpayer referred to in that description of A.1 acquired the property referred to in that description from the transferor referred to in that description, (ii) the property was so acquired under an agreement in writing made before December 21, 2002 between the transferor, or a particular person that controlled the transferor, and another person who dealt at arm’s length with the transferor and the particular person, and (iii) no clause in the agreement or any other arrangement allows an obligation of any party to the agreement to be changed, reduced or waived in the event of a change to, or an adverse assessment under, the Act. (8) Subsection (2) is deemed to have come into force on November 1, 2011. (9) Subsection (5) is deemed to have come into force on October 8, 2003. (10) Subsection (6) applies in respect of dispositions that occur in taxation years that end on or after December 20, 2001. 177. (1) Subsection 15(1) of the Act is replaced by the following: Benefit conferred on shareholder 15. (1) If, at any time, a benefit is conferred by a corporation on a shareholder of the corporation, on a member of a partnership that is a shareholder of the corporation or on a contemplated shareholder of the corporation, then the amount or value of the benefit is to be included in computing the income of the shareholder, member or contemplated shareholder, as the case may be, for its taxation year that includes the time, except to the extent that the amount or value of the benefit is deemed by section 84 to be a dividend or that the benefit is conferred on the shareholder C. 34 Tax Amendm (a) where the corporation is resident in Canada at the time, (i) by the reduction of the paid-up capital of the corporation, (ii) by the redemption, acquisition or cancellation by the corporation of shares of its capital stock, (iii) on the winding-up, discontinuance or reorganization of the corporation’s business, or (iv) by way of a transaction to which subsection 88(1) or (2) applies; (a.1) where the corporation is not resident in Canada at the time, (i) by way of a distribution to which subsection 86.1(1) applies, (ii) by a reduction of the paid-up capital of the corporation to which subclause 53(2)(b)(i)(B)(II) or subparagraph 53(2)(b)(ii) applies, (iii) by the redemption, acquisition or cancellation by the corporation of shares of its capital stock, or (iv) on the winding-up, or liquidation and dissolution, of the corporation; (b) by the payment of a dividend or a stock dividend; (c) by conferring, on all owners of common shares of the capital stock of the corporation at that time, a right in respect of each common share, that is identical to every other right conferred at that time in respect of each other such share, to acquire additional shares of the capital stock of the corporation, and, for the purposes of this paragraph, (i) the shares of a particular class of common shares of the capital stock of the corporation are deemed to be property that is identical to the shares of another class of common shares of the capital stock of the corporation if (A) the voting rights attached to the particular class differ from the voting rights attached to the other class, and 2011-2012-2013 Impôt et ta (B) there are no other differences between the terms and conditions of the classes of shares that could cause the fair market value of a share of the particular class to differ materially from the fair market value of a share of the other class, and (ii) rights are not considered identical if the cost of acquiring the rights differs; or (d) by an action to which paragraph 84(1)(c.1), (c.2) or (c.3) applies. (2) Subsection 15(1.21) of the French version of the Act is replaced by the following: Montant remis (1.21) Pour l’application du paragraphe (1.2), le « montant remis » à un moment donné sur une dette émise par un débiteur s’entend au sens qui serait donné à cette expression par le paragraphe 80(1) si, à la fois : a) la dette était une dette commerciale, au sens du paragraphe 80(1), émise par le débiteur; b) il n’était pas tenu compte d’un montant inclus dans le calcul du revenu (autrement que par l’effet de l’alinéa 6(1)a)) en raison du règlement ou de l’extinction de la dette; c) il n’était pas tenu compte des alinéas f) et h) de l’élément B de la formule figurant à la définition de « montant remis » au paragraphe 80(1); d) il n’était pas tenu compte des alinéas 80(2)b) et q). (3) Section 15 of the Act is amended by adding the following after subsection (1.3): Interpretation — subsection (1) (1.4) For the purposes of this subsection and subsection (1), (a) a contemplated shareholder of a corporation is (i) a person or partnership on whom a benefit is conferred by the corporation in contemplation of the person or partnership becoming a shareholder of the corporation, or C. 34 Tax Amendm (ii) a member of a partnership on whom a benefit is conferred by the corporation in contemplation of the partnership becoming a shareholder of the corporation; (b) a person or partnership that is (or is deemed by this paragraph to be) a member of a particular partnership that is a member of another partnership is deemed to be a member of the other partnership; (c) a benefit conferred by a corporation on an individual is a benefit conferred on a shareholder of the corporation, a member of a partnership that is a shareholder of the corporation or a contemplated shareholder of the corporation — except to the extent that the amount or value of the benefit is included in computing the income of the individual or any other person — if the individual is an individual, other than an excluded trust in respect of the corporation, who does not deal at arm’s length with, or is affiliated with, the shareholder, member of the partnership or contemplated shareholder, as the case may be; and (d) for the purposes of paragraph (c), an excluded trust in respect of a corporation is a trust in which no individual (other than an excluded trust in respect of the corporation) who does not deal at arm’s length with, or is affiliated with, a shareholder of the corporation, a member of a partnership that is a shareholder of the corporation or a contemplated shareholder of the corporation, is beneficially interested. (4) Subsection 15(1.4) of the Act, as enacted by subsection (3), is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) if a non-resident corporation (in this paragraph referred to as the “original corporation”) governed by the laws of a foreign jurisdiction is divided under those laws into two or more non-resident corporations and, as a consequence of the division, a shareholder of the original corporation acquires at any time one or more shares of another 2011-2012-2013 Impôt et ta corporation (in this paragraph referred to as the “new corporation”), the original corporation is deemed at that time to have conferred a benefit on the shareholder equal to the value at that time of the shares of the new corporation acquired by the shareholder except to the extent that any of subparagraphs (1)(a.1)(i) to (iii) and paragraph (1)(b) applies to the acquisition of the shares. (5) The portion of subsection 15(2.1) of the Act before paragraph (a) is replaced by the following: Meaning of connected (2.1) For the purposes of subsection (2), a person or partnership is connected with a shareholder of a particular corporation if that person or partnership does not deal at arm’s length with, or is affiliated with, the shareholder, unless, in the case of a person, that person is (6) Subsections (1) and (3) apply in respect of benefits conferred on or after October 31, 2011. (7) Subsection (2) applies to taxation years that end after February 21, 1994. (8) Subsection (4) applies in respect of divisions of non-resident corporations that occur on or after October 24, 2012. (9) Subsection (5) applies in respect of loans made and indebtedness arising after October 31, 2011. 178. (1) Subsection 18(1) of the Act is amended by striking out “and” at the end of paragraph (u), by adding “and” at the end of paragraph (v) and by adding the following after paragraph (v): Underlying payments on qualified securities (w) except as expressly permitted, an amount that is deemed by subsection 260(5.1) to have been received by another person as an amount described in any of paragraphs 260(5.1)(a) to (c). (2) Paragraph 18(14)(c) of the Act is replaced by the following: C. 34 Tax Amendm (c) the disposition is not a disposition that is deemed to have occurred by section 70, subsection 104(4), section 128.1, paragraph 132.2(3)(a) or (c) or subsection 138(11.3) or 149(10); (3) Subsection (1) is deemed to have come into force on January 1, 2002. (4) Subsection (2) applies to dispositions that occur after 1998. 179. (1) Subsection 18.1(15) of the Act is replaced by the following: Nonapplication — risks ceded between insurers (15) Subsections (2) to (13) do not apply to a taxpayer’s matchable expenditure in respect of a right to receive production if (a) the expenditure is in respect of commissions, or other expenses, related to the issuance of an insurance policy for which all or a portion of a risk has been ceded to the taxpayer; and (b) the taxpayer and the person to whom the expenditure is made, or is to be made, are both insurers who are subject to the supervision of (i) the Superintendent of Financial Institutions, if the taxpayer or that person, as the case may be, is an insurer who is required by law to report to the Superintendent of Financial Institutions, or (ii) the Superintendent of Insurance, or other similar officer or authority, of the province under whose laws the insurer is incorporated, in any other case. Nonapplication — no rights, tax benefits or shelters (16) Subsections (2) to (13) do not apply to a taxpayer’s matchable expenditure in respect of a right to receive production if (a) no portion of the matchable expenditure can reasonably be considered to have been paid to another taxpayer, or to a person or partnership with whom the other taxpayer does not deal at arm’s length, to acquire the right from the other taxpayer; Impôt et ta 2011-2012-2013 (b) no portion of the matchable expenditure can reasonably be considered to relate to a tax shelter or a tax shelter investment (within the meaning assigned by subsection 143.2(1)); and (c) none of the main purposes for making the matchable expenditure can reasonably be considered to have been to obtain a tax benefit for the taxpayer, a person or partnership with whom the taxpayer does not deal at arm’s length, or a person or partnership that holds, directly or indirectly, an interest in the taxpayer. Revenue exception (17) Paragraph (4)(a) does not apply in determining the amount for a taxation year that may be deducted in respect of a taxpayer’s matchable expenditure in respect of a right to receive production if (a) before the end of the taxation year in which the matchable expenditure is made, the total of all amounts each of which is included in computing the taxpayer’s income for the year (other than any portion of any of those amounts that is the subject of a reserve claimed by the taxpayer for the year under this Act) in respect of the right to receive production that relates to the matchable expenditure exceeds 80% of the matchable expenditure; and (b) no portion of the matchable expenditure can reasonably be considered to have been paid to another taxpayer, or to a person or partnership with whom the other taxpayer does not deal at arm’s length, to acquire the right from the other taxpayer. (2) Subject to subsection (3), subsection (1) applies in respect of expenditures made by a taxpayer on or after September 18, 2001 in respect of a right to receive production, except if (a) the expenditure was (i) required to be made under a written agreement made by the taxpayer before September 18, 2001, C. 34 Tax Amendm (ii) made under, or described in, the terms of a prospectus, preliminary prospectus or registration statement that was, before September 18, 2001, filed with a public authority in Canada in accordance with the securities legislation of Canada or of a province and, if required by law, accepted for filing by the public authority before September 18, 2001, or (iii) made under, or described in, the terms of an offering memorandum distributed as part of an offering of securities if (A) the memorandum contains a complete, or substantially complete, description of the securities contemplated in the offering as well as the terms and conditions of the offering, (B) the memorandum was distributed before September 18, 2001, (C) solicitations in respect of a sale of the securities contemplated in the offering were made before September 18, 2001, and (D) the sale of the securities contemplated in the offering was substantially in accordance with the memorandum; (b) the expenditure was made before 2002; (c) the expenditure was made in consideration for services that were rendered in Canada before 2002 in respect of an activity, or a business, all or substantially all of which was carried on in Canada; (d) there is no agreement or other arrangement under which the obligation of any taxpayer in respect of the expenditure can, on or after September 18, 2001, be changed, reduced or waived if there is a change to, or an adverse assessment under, the Act; 2011-2012-2013 Impôt et ta (e) if the right to receive production is, or is related to, a tax shelter investment, a tax shelter identification number in respect of the tax shelter was obtained before September 18, 2001; and (f) if the expenditure was made under, or described in, the terms of a document that is a prospectus, a preliminary prospectus, a registration statement or an offering memorandum (and regardless of whether the expenditure was also made under a written agreement) (i) all of the funds raised pursuant to the document that may reasonably be used to make a matchable expenditure were received by the taxpayer before 2002, (ii) all or substantially all of the securities distributed pursuant to the document for the purpose of raising the funds described in subparagraph (i) were acquired before 2002 by a person who is not (A) a promoter, or an agent of a promoter, of the securities, other than an agent of the promoter who acquired the security as principal and not for resale, (B) a vendor of the right to receive production, (C) a broker or dealer in securities, other than a person who acquired the security as principal and not for resale, or (D) a person who does not deal at arm’s length with a person to whom clause (A) or (B) applies, and (iii) all or substantially all of the funds raised pursuant to the document before 2002 were used to make expenditures that were required to be made pursuant to agreements in writing made before September 18, 2001. C. 34 Tax Amendm (3) Subsection (1) does not apply to an expenditure made by a taxpayer in respect of a right to receive production in respect of a particular film or video production if (a) expenditures in respect of the particular film or video production (i) were made before September 18, 2001 (as determined, for the purpose of this paragraph, without reference to subsection 143.2(10) of the Act, except if a repaid amount for the purposes of that subsection is paid after 2002), or (ii) were required to be made by the taxpayer under a written agreement made before September 18, 2001 by the taxpayer; (b) principal photography of the particular film or video production (i) began before 2002, (ii) was primarily completed before April 2002, and (iii) was conducted primarily in Canada; (c) the expenditure (i) was made before April 2002 in the course of the taxpayer’s business of providing film production services in respect of the particular film or video production (as determined for the purpose of this subparagraph without reference to subsection 143.2(10) of the Act, except to the extent that a repaid amount for the purposes of that subsection is paid after 2002), (ii) was made under, or described in, the terms of (A) a prospectus, preliminary prospectus or registration statement that was, before September 18, 2001, filed with a public authority in Canada in accordance with the securities legislation of Canada or of a province and, if required by law, accepted for filing by the public authority before September 18, 2001, or 2011-2012-2013 Impôt et ta (B) an offering memorandum distributed as part of an offering of securities if (I) the memorandum contains a complete, or substantially complete, description of the securities contemplated in the offering as well as the terms and conditions of the offering, (II) the memorandum was distributed before September 18, 2001, (III) solicitations in respect of a sale of the securities contemplated in the offering have been made before September 18, 2001, and (IV) the sale of the securities contemplated in the offering was substantially in accordance with the memorandum, and (iii) was not an amount in respect of advertising, marketing, promotion or market research; (d) except where the particular film or video production is a designated production of the taxpayer, at least 75% of the total of all expenditures, each of which is an expenditure made by the taxpayer in the course of the business referred to in subparagraph (c)(i), is an expenditure described for the purpose of that subparagraph made in consideration for the supply of goods or services that are supplied or rendered in Canada before April 2002 by persons that are subject to tax on the expenditure under Part I or XIII of the Act; (e) there is no agreement or other arrangement under which the obligation of any taxpayer to acquire a security distributed pursuant to the prospectus, preliminary prospectus, registration statement or offering memorandum can, after September 18, 2001, be changed, reduced or waived if there is a change to, or an adverse assessment under, the Act; C. 34 Tax Amendm (f) if the right to receive production is, or is related to, a tax shelter investment, a tax shelter identification number in respect of the tax shelter was obtained before September 18, 2001; (g) all of the funds raised pursuant to the prospectus, preliminary prospectus, registration statement or offering memorandum that may reasonably be used to make a matchable expenditure before April 2002 in respect of the particular film or video production are received by the taxpayer before 2003; (h) all of the securities distributed pursuant to the prospectus, preliminary prospectus, registration statement or offering memorandum for the purpose of raising the funds described in paragraph (g) were acquired before 2002; (i) all or substantially all of the securities distributed pursuant to the prospectus, preliminary prospectus, registration statement or offering memorandum for the purpose of raising the funds described in paragraph (g) were acquired by a person who is not (i) a promoter, or an agent of a promoter, of the securities, other than an agent of the promoter who acquired the security as principal and not for resale, (ii) a vendor of the right to receive production, (iii) a broker or dealer in securities, other than a person who acquired the security as principal and not for resale, or (iv) a person who does not deal at arm’s length with a person referred to in subparagraph (i) or (ii); and (j) except where the particular film or video production is a designated production of the taxpayer, all or substantially all of the matchable expenditures made by the taxpayer that are wholly attributable to the principal photography of the 2011-2012-2013 Impôt et ta particular film or video production are wholly attributable to principal photography conducted in Canada. (4) For the purpose of paragraphs (3)(d) and (j), a designated production of a taxpayer is (a) a film or video production in respect of which (i) all of the expenditures made by the taxpayer in respect of the particular film or video production were required to be made under a written agreement made by the taxpayer before September 18, 2001, (ii) if the taxpayer is a partnership, (A) the taxpayer’s expenditures in respect of the particular film or video production were funded, in whole or in part, with funds raised from the initial contribution of capital of members of the taxpayer, pursuant to subscriptions in writing for the issue of units in the taxpayer, (B) all or substantially all of those written subscriptions were received by the taxpayer on or before September 18, 2001, (C) at least one member of the taxpayer referred to in subparagraph (i) is a partnership (in this subsection referred to as a “master partnership”), (D) the subscriptions in writing of all master partnerships for units in the taxpayer were funded, in whole or in part, with funds raised from the initial contribution of capital of members of the master partnerships, pursuant to subscriptions in writing for the issue of units in the master partnerships, and (E) all or substantially all of the subscriptions in writing referred to in clause (D) were received by the master partnership on or before September 18, 2001, C. 34 Tax Amendm (iii) if a member of a particular master partnership is a partnership (in this subsection referred to as an “original master partnership”), (A) the subscriptions in writing of all original master partnerships for units in the particular master partnership were funded, in whole or in part, with funds raised from the initial contribution of capital of members of the original master partnerships, pursuant to subscriptions in writing for the issue of units in the original master partnerships, and (B) all or substantially all of those written subscriptions were received by the original master partnership on or before September 18, 2001, and (iv) no member of an original master partnership is a partnership, an interest in which is a tax shelter; or (b) a film or video production in respect of which (i) principal photography was all or substantially all complete before September 18, 2001, and (ii) all or substantially all of the taxpayer’s expenditures were made on or before September 18, 2001 (as determined, for the purpose of this paragraph, without reference to subsection 143.2(10) of the Act, except if a repaid amount for the purposes of that subsection is paid after 2002). 180. (1) Paragraph 20(1)(bb) of the Act is replaced by the following: Impôt et ta 2011-2012-2013 Fees paid to investment counsel (bb) an amount, other than a commission, that (i) is paid by the taxpayer in the year to a person or partnership the principal business of which (A) is advising others as to the advisability of purchasing or selling specific shares or securities, or (B) includes the provision of services in respect of the administration or management of shares or securities, and (ii) is paid for (A) advice as to the advisability of purchasing or selling a specific share or security of the taxpayer, or (B) services in respect of the administration or management of shares or securities of the taxpayer; (2) Paragraph 20(1)(jj) of the Act is repealed. (3) Subsection 20(8) of the Act is amended by striking out “or” at the end of paragraph (a) and by adding the following after paragraph (b): (c) the purchaser of the property sold was a corporation that, immediately after the sale, (i) was controlled, directly or indirectly, in any manner whatever, by the taxpayer, (ii) was controlled, directly or indirectly, in any manner whatever, by a person or group of persons that controlled the taxpayer, directly or indirectly, in any manner whatever, or (iii) controlled the taxpayer, directly or indirectly, in any manner whatever; or (d) the purchaser of the property sold was a partnership in which the taxpayer was, immediately after the sale, a majority interest partner. C. 34 Tax Amendm (4) Subsection 20(12) of the Act is replaced by the following: Foreign nonbusiness income tax (12) In computing the income of a taxpayer who is resident in Canada at any time in a taxation year from a business or property for the year, there may be deducted any amount that the taxpayer claims that does not exceed the nonbusiness income tax paid by the taxpayer for the year to the government of a country other than Canada (within the meaning assigned by subsection 126(7) read without reference to paragraphs (c) and (e) of the definition “nonbusiness income tax” in that subsection) in respect of that income, other than any of those taxes paid that can, in whole or in part, reasonably be regarded as having been paid by a corporation in respect of income from a share of the capital stock of a foreign affiliate of the corporation. (5) Paragraph 20(16)(a) of the Act is replaced by the following: (a) the total of all amounts used to determine A to D.1 in the definition “undepreciated capital cost” in subsection 13(21) in respect of a taxpayer’s depreciable property of a particular class exceeds the total of all amounts used to determine E to K in that definition in respect of that property, and (6) Subsection 20(16.1) of the Act is replaced by the following: Non-application of subsection (16) (16.1) Subsection (16) does not apply (a) in respect of a passenger vehicle of a taxpayer that has a cost to the taxpayer in excess of $20,000 or any other amount that is prescribed; and (b) in respect of a taxation year in respect of a property that was a former property deemed by paragraph 13(4.3)(a) or (b) to be owned by the taxpayer, if 2011-2012-2013 Impôt et ta (i) within 24 months after the taxpayer last owned the former property, the taxpayer or a person not dealing at arm’s length with the taxpayer acquires a similar property in respect of the same fixed place to which the former property applied, and (ii) at the end of the taxation year, the taxpayer or the person owns the similar property or another similar property in respect of the same fixed place to which the former property applied. (7) Subsections 20(17) and (18) of the Act are repealed. (8) Subsection 20(26) of the Act is repealed. (9) Subsection (1) applies to amounts paid after June 2005. (10) Subsection (2) applies to reinsurance commissions paid after 1999. (11) Subsection (3) applies in respect of property sold by a taxpayer after December 20, 2002. However, if a property so sold pursuant to an agreement in writing made before December 21, 2002 is transferred to the purchaser before 2004 (a) subsection 20(8) of the Act, as it read immediately before the enactment of subsection (3), applies in respect of the property; and (b) for the purpose of applying paragraph 20(1)(n) of the Act to the taxpayer for a taxation year in respect of the property, a reasonable amount as a reserve in respect of an amount not due in respect of the sale may not exceed the amount that would be reasonable if the proceeds from any subsequent disposition of the property that the purchaser receives before the end of the taxation year were received by the taxpayer. (12) Subsection (4) applies after December 20, 2002 in respect of taxes paid at any time. C. 34 Tax Amendm (13) Subsection (5) applies to taxation years that end after February 23, 1998. (14) Subsection (6) applies in respect of taxation years that end after December 20, 2002. (15) Subsection (8) applies to taxation years that begin after October 31, 2011. 181. (1) Subclause 37(8)(a)(ii)(B)(V) of the Act is replaced by the following: (V) the cost of materials consumed or transformed in the prosecution of scientific research and experimental development in Canada, or (2) Subsection (1) applies to costs incurred after February 23, 1998. 182. (1) The Act is amended by adding the following before section 39: Allocation of gain re certain gifts 38.2 If a taxpayer is entitled to an amount of an advantage in respect of a gift of property described in paragraph 38(a.1) or (a.2), (a) those paragraphs apply only to that proportion of the taxpayer’s capital gain in respect of the gift that the eligible amount of the gift is of the taxpayer’s proceeds of disposition in respect of the gift; and (b) paragraph 38(a) applies to the extent that the taxpayer’s capital gain in respect of the gift exceeds the amount of the capital gain to which paragraph 38(a.1) or (a.2) applies. (2) Subsection (1) applies to gifts made after December 20, 2002. 183. (1) Paragraph 40(1.01)(c) of the Act is replaced by the following: (c) the amount that the taxpayer claims in prescribed form filed with the taxpayer’s return of income for the particular year, not exceeding the eligible amount of the gift, where the taxpayer is not deemed by subsection 118.1(13) to have made a gift of property before the end of the particular year as a Impôt et ta 2011-2012-2013 consequence of a disposition of the security by the donee or as a consequence of the security ceasing to be a non-qualifying security of the taxpayer before the end of the particular year. (2) Paragraph 40(2)(a) of the Act is amended by striking out “or” at the end of subparagraph (i), by adding “or” at the end of subparagraph (ii) and by adding the following after subparagraph (ii): (iii) the purchaser of the property sold is a partnership in which the taxpayer was, immediately after the sale, a majority interest partner; (3) The descriptions of A and B in subsection 40(3.11) of the Act are replaced by the following: A is the total of (a) all amounts required by subsection 53(2) to be deducted in computing the adjusted cost base to the member of the interest in the partnership at that time, and (b) if the member is a member of a professional partnership, and that time is the end of the fiscal period of the partnership, the amount referred to in subparagraph 53(2)(c)(i) in respect of the taxpayer for that fiscal period; and B is the total of (a) the cost to the member of the interest determined for the purpose of computing the adjusted cost base to the member of the interest at that time, (b) all amounts required by subsection 53(1) to be added to the cost to the member of the interest in computing the adjusted cost base to the member of the interest at that time, and (c) if the member is a member of a professional partnership, and that time is the end of the fiscal period of the partnership, the amount referred to in subparagraph 53(1)(e)(i) in respect of the taxpayer for that fiscal period. C. 34 Tax Amendm (4) Section 40 of the Act is amended by adding the following after subsection (3.11): Meaning of “professional partnership” (3.111) In this section, “professional partnership” means a partnership through which one or more persons carry on the practice of a profession that is governed or regulated under a law of Canada or a province. (5) Paragraph 40(3.14)(a) of the English version of the Act is replaced by the following: (a) by operation of any law governing the partnership arrangement, the liability of the member as a member of the partnership is limited (except by operation of a provision of a statute of Canada or a province that limits the member’s liability only for debts, obligations and liabilities of the partnership, or any member of the partnership, arising from negligent acts or omissions, from misconduct or from fault of another member of the partnership or an employee, an agent or a representative of the partnership in the course of the partnership business while the partnership is a limited liability partnership); (6) Paragraph 40(3.5)(b) of the Act is replaced by the following: (b) a share of the capital stock of a corporation that is acquired in exchange for another share in a transaction is deemed to be a property that is identical to the other share if (i) section 51, 86 or 87 applies to the transaction, or (ii) the following conditions are met, namely, (A) section 85.1 applies to the transaction, (B) subsection (3.4) applied to a prior disposition of the other share, and (C) none of the times described in any of subparagraphs (3.4)(b)(i) to (v) has occurred in respect of the prior disposition; 2011-2012-2013 Impôt et ta (7) Subsection (1) applies to gifts made after December 20, 2002. (8) Subsection (2) applies to sales that occur after December 20, 2002. (9) Subsections (3) and (4) apply to fiscal periods that end after November 2001. (10) Subsection (5) is deemed to have come into force on June 21, 2001. (11) Subsection (6) applies to dispositions of property that occur after April 26, 1995, except that it does not apply to any of those dispositions by a person or partnership that occurred before 1996 and that is described in subsection 247(1) of the Income Tax Amendments Act, 1997 unless the person or partnership, as the case may be, made an election under subsection 247(2) of that Act. 184. (1) Section 42 of the Act is replaced by the following: Dispositions subject to warranty 42. (1) For the purposes of this subdivision, (a) an amount received or receivable by a person or partnership (referred to in this subsection as the “vendor”), as the case may be, as consideration for a warranty, covenant or other conditional or contingent obligation given or incurred by the vendor in respect of a property (referred to in this section as the “subject property”) disposed of by the vendor, (i) if it is received or receivable on or before the specified date, is deemed to be received as consideration for the disposition by the vendor of the subject property (and not to be an amount received or receivable by the vendor as consideration for the obligation) and is to be included in computing the vendor’s proceeds of disposition of the subject property for the taxation year or fiscal period in which the disposition occurred, and (ii) in any other case, is deemed to be a capital gain of the vendor from the disposition of a property by the vendor C. 34 Tax Amendm that occurs at the earlier of the time when the amount is received or becomes receivable; and (b) an outlay or expense paid or payable by the vendor under a warranty, covenant or other conditional or contingent obligation given or incurred by the vendor in respect of the subject property disposed of by the vendor, (i) if it is paid or payable on or before the specified date, is deemed to reduce the consideration for the disposition by the vendor of the subject property (and not to be an outlay or expense paid or payable by the vendor under the obligation) and is to be deducted in computing the vendor’s proceeds of disposition of the subject property for the taxation year or fiscal period in which the disposition occurred, and (ii) in any other case, is deemed to be a capital loss of the vendor from the disposition of a property by the vendor that occurs at the earlier of the time when the outlay or expense is paid or becomes payable. Meaning of “specified date” (2) In subsection (1), “specified date” means, (a) if the vendor is a partnership, the last day of the vendor’s fiscal period in which the vendor disposed of the subject property; and (b) in any other case, the vendor’s filing-due date for the vendor’s taxation year in which the vendor disposed of the subject property. (2) Subsection (1) applies to taxation years and fiscal periods that end after February 27, 2004 except that, in its application to taxation years and fiscal periods that end before November 5, 2010, section 42 of the Act, as enacted by subsection (1), is to be read as follows: 42. For the purposes of this subdivision, 2011-2012-2013 Impôt et ta (a) an amount received or receivable by a taxpayer in a taxation year as consideration for a warranty, a covenant or another conditional or contingent obligation given or incurred by the taxpayer in respect of a property disposed of, at any time, by the taxpayer (i) is, if the amount is received or becomes receivable on or before the taxpayer’s filing-due date for the taxpayer’s taxation year in which the taxpayer disposed of the property, to be included in computing the taxpayer’s proceeds of disposition of the property, and (ii) is, if the amount is received or becomes receivable after that filing-due date, deemed to be a capital gain of the taxpayer from the disposition, by the taxpayer of the property, that occurs at the time when the amount is received or becomes receivable; and (b) an outlay or expense paid or payable by the taxpayer in a taxation year under a warranty, covenant or another conditional or contingent obligation given or incurred by the taxpayer in respect of property disposed of, at any time, by the taxpayer (i) is, if the amount is paid or becomes payable on or before the taxpayer’s filingdue date for the taxpayer’s taxation year in which the taxpayer disposed of the property, to be deducted in computing the taxpayer’s proceeds of disposition of the property, and (ii) is, if the amount is paid or becomes payable after that filing-due date, deemed to be a capital loss of the taxpayer from the disposition, by the taxpayer of the property, that occurs at the time when the amount is paid or becomes payable. 185. (1) The portion of subsection 43(2) of the Act before the formula in paragraph (a) is replaced by the following: Ecological gifts (2) For the purposes of subsection (1) and section 53, if at any time a taxpayer disposes of a covenant or an easement to which land is C. 34 Tax Amendm subject or, in the case of land in the Province of Quebec, a real servitude, in circumstances where subsection 110.1(5) or 118.1(12) applies, (a) the portion of the adjusted cost base to the taxpayer of the land immediately before the disposition that can reasonably be regarded as attributable to the covenant, easement or real servitude, as the case may be, is deemed to be equal to the amount determined by the formula (2) Subsection (1) applies to gifts made after December 20, 2002. 186. (1) Paragraphs 44(1)(c) and (d) of the Act are replaced by the following: (c) if the former property is described in paragraph (a), before the later of the end of the second taxation year following the initial year and 24 months after the end of the initial year, and (d) in any other case, before the later of the end of the first taxation year following the initial year and 12 months after the end of the initial year, (2) Subsection 44(7) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) the former property of the taxpayer was disposed of to a partnership in which the taxpayer was, immediately after the disposition, a majority interest partner. (3) Paragraph 44(1)(c) of the Act, as enacted by subsection (1), applies in respect of dispositions that occur in taxation years that end on or after December 20, 2000. (4) Paragraph 44(1)(d) of the Act, as enacted by subsection (1), applies in respect of dispositions that occur in taxation years that end on or after December 20, 2001. 2011-2012-2013 Impôt et ta (5) Subsection (2) applies to dispositions of property by a taxpayer that occur after December 20, 2002. However, if a property so disposed of pursuant to an agreement in writing made before December 21, 2002 is transferred to the purchaser before 2004 (a) subsection 44(7) of the Act, as it read immediately before the enactment of subsection (2), applies in respect of the disposition of property; and (b) for the purpose of applying subparagraph 44(1)(e)(iii) of the Act to the taxpayer for a taxation year in respect of the property, a reasonable amount as a reserve in respect of the proceeds of disposition may not exceed the amount that would be reasonable if the proceeds from any subsequent disposition of the property that the purchaser receives before the end of the taxation year were received by the taxpayer. 187. (1) The portion of subsection 44.1(6) of the Act before paragraph (b) is replaced by the following: Special rule — re eligible small business corporation share exchanges (6) For the purpose of this section, where an individual receives shares of the capital stock of a particular corporation that are eligible small business corporation shares of the individual (in this subsection referred to as the “new shares”) as the sole consideration for the disposition by the individual of shares issued by the particular corporation or by another corporation that were eligible small business corporation shares of the individual (in this subsection referred to as the “exchanged shares”), the new shares are deemed to have been owned by the individual throughout the period that the exchanged shares were owned by the individual if (a) section 51, paragraph 85(1)(h), subsection 85.1(1), section 86 or subsection 87(4) applied to the individual in respect of the new shares; and (2) The portion of subsection 44.1(7) of the Act before paragraph (b) is replaced by the following: C. 34 Special rule — re active business corporation share exchanges (7) For the purpose of this section, where an individual receives common shares of the capital stock of a particular corporation (in this subsection referred to as the “new shares”) as the sole consideration for the disposition by the individual of common shares of the particular corporation or of another corporation (in this subsection referred to as the “exchanged shares”), the new shares are deemed to be eligible small business corporation shares of the individual and shares of the capital stock of an active business corporation that were owned by the individual throughout the period that the exchanged shares were owned by the individual, if Tax Amendm (a) section 51, paragraph 85(1)(h), subsection 85.1(1), section 86 or subsection 87(4) applied to the individual in respect of the new shares; (3) Paragraph 44.1(12)(b) of the Act is replaced by the following: (b) the new shares (or shares for which the new shares are substituted property) were (i) issued by the corporation that issued the old shares, (ii) issued by a corporation that, at or immediately after the time of issue of the new shares, was a corporation that was not dealing at arm’s length with (A) the corporation that issued the old shares, or (B) the individual, or (iii) issued, by a corporation that acquired the old shares (or by another corporation related to that corporation), as part of the transaction or event or series of transactions or events that included that acquisition of the old shares; and (4) Section 44.1 of the Act is amended by adding the following after subsection (12): Order of disposition of shares (13) For the purpose of this section, an individual is deemed to dispose of shares that are identical properties in the order in which the individual acquired them. 2011-2012-2013 Impôt et ta (5) Subsections (1) and (2) apply to dispositions that occur after February 27, 2000. (6) Subsection (3) applies in respect of dispositions that occur after February 27, 2004. (7) Subsection (4) applies in respect of dispositions that occur after December 20, 2002. However, if an individual so elects in writing and files the election with the Minister of National Revenue on or before the individual’s filing-due date for the individual’s taxation year in which this Act receives royal assent, subsection (4) applies, in respect of the individual, to dispositions that occur after February 27, 2000. 188. (1) Subsections 49(2) and (2.1) of the Act are replaced by the following: Expired option — shares (2) If at any time an option described in paragraph (1)(b) expires, the corporation that granted the option is deemed to have disposed of capital property at that time for proceeds equal to the proceeds received by it for the granting of the option, and the adjusted cost base to the corporation of that capital property immediately before that time is deemed to be nil, unless (a) the option is held, at that time, by a person who deals at arm’s length with the corporation and the option was granted by the corporation to a person who was dealing at arm’s length with the corporation at the time that the option was granted, or (b) the option is an option to acquire shares of the capital stock of the corporation in consideration for the incurring, pursuant to an agreement described in paragraph (e) of the definition “Canadian exploration and development expenses” in subsection 66(15), paragraph (i) of the definition “Canadian exploration expense” in subsection 66.1(6), paragraph (g) of the definition “Canadian development expense” in subsection 66.2(5) or paragraph (c) of the definition “Canadian C. 34 Tax Amendm oil and gas property expense” in subsection 66.4(5), of any expense described in whichever of those paragraphs is applicable. Expired option — trust units (2.1) If, at a particular time, an option referred to in paragraph (1)(c) expires, and the option is held at that time by a person who does not deal at arm’s length with the trust or was granted to a person who did not deal at arm’s length with the trust at the time that the option was granted, (a) the trust is deemed to have disposed of capital property at the particular time for proceeds equal to the proceeds received by it for the granting of the option; and (b) the adjusted cost base to the trust of that capital property immediately before the particular time is deemed to be nil. (2) Subsection (1) applies to options issued after October 24, 2012. 189. (1) Subsection 52(1) of the Act is replaced by the following: Cost of certain property the value of which is included in income 52. (1) In applying this subdivision, an amount equal to the particular amount described by paragraph (d) shall be added in computing the cost at any time to a taxpayer of a property if (a) the taxpayer acquired the property after 1971; (b) the amount was not at or before that time otherwise added to the cost, or included in computing the adjusted cost base, to the taxpayer of the property; (c) the property is not an annuity contract, a right as a beneficiary under a trust to enforce payment of an amount by the trust to the taxpayer, property acquired in circumstances to which subsection (2) or (3) applies, or property acquired from a trust in satisfaction of all or part of the taxpayer’s capital interest in the trust; and (d) a particular amount in respect of the property’s value was (i) included, otherwise than under section 7, in computing Impôt et ta 2011-2012-2013 (A) the taxpayer’s taxable income or taxable income earned in Canada, as the case may be, for a taxation year during which the taxpayer was non-resident, or (B) the taxpayer’s income for a taxation year throughout which the taxpayer was resident in Canada, or (ii) for the purpose of computing the tax payable under Part XIII by the taxpayer, included in an amount that was paid or credited to the taxpayer. (2) Paragraph 52(3)(a) of the Act is replaced by the following: (a) where the stock dividend is a dividend, the amount, if any, by which (i) the amount of the stock dividend exceeds (ii) the amount of the dividend that the shareholder may deduct under subsection 112(1) in computing the shareholder’s taxable income, except any portion of the dividend that, if paid as a separate dividend, would not be subject to subsection 55(2) because the capital gain referred to in that subsection could reasonably be considered not to be attributable to anything other than income earned or realized by any corporation after 1971 and before the safe-income determination time for the transaction or event or series of transactions or events as part of which the dividend was received, (3) Subsection (1) applies to taxation years that begin after 2006. (4) Subsection (2) applies in respect of amounts received on or after November 9, 2006. 190. (1) Paragraph 53(1)(b) of the Act is replaced by the following: C. 34 Tax Amendm (b) where the property is a share of the capital stock of a corporation resident in Canada, the amount, if any, by which (i) the total of all amounts each of which is the amount of a dividend on the share deemed by subsection 84(1) to have been received by the taxpayer before that time exceeds (ii) the portion of the total determined under subparagraph (i) that relates to dividends in respect of which the taxpayer was permitted a deduction under subsection 112(1) in computing the taxpayer’s taxable income, except any portion of the dividend that, if paid as a separate dividend, would not be subject to subsection 55(2) because the capital gain referred to in that subsection could reasonably be considered not to be attributable to anything other than income earned or realized by any corporation after 1971 and before the safe-income determination time for the transaction or event or series of transactions or events as part of which the dividend was received; (2) Clause 53(1)(e)(i)(A.1) of the Act is repealed. (3) Subparagraph 53(1)(e)(i) of the Act, as amended by subsection (2), is amended by adding the following after clause (A): (A.1) subparagraph 39(1)(a)(i.1) in respect of an object referred to in that subparagraph that is not the subject of a gifting arrangement, as defined in subsection 237.1(1), nor a property that is a tax shelter, (4) Paragraph 53(1)(e) of the Act is amended by adding the following after subparagraph (iv): (iv.1) each amount that is in respect of a specified amount described in subsection 80.2(1) and that is paid by the taxpayer to 2011-2012-2013 Impôt et ta the partnership, to the extent that the amount paid is not deductible in computing the income of the taxpayer, (5) Paragraph 53(1)(e) of the Act is amended by adding the following after subparagraph (viii): (viii.1) an amount deemed, before that time, by subsection 59(1.1) to be proceeds of disposition receivable by the taxpayer in respect of the disposition of a foreign resource property, (6) Clause 53(2)(c)(i)(A.1) of the Act is repealed. (7) Subparagraph 53(2)(c)(iii) of the Act is replaced by the following: (iii) any amount deemed by subsection 110.1(4) or 118.1(8) to have been the eligible amount of a gift made by the taxpayer by reason of the taxpayer’s membership in the partnership at the end of a fiscal period of the partnership ending before that time, (8) The portion of subsection 53(4) of the Act before paragraph (a) is replaced by the following: Recomputation of adjusted cost base on transfers and deemed dispositions (4) If at any time in a taxation year a person or partnership (in this subsection referred to as the “vendor”) disposes of a specified property and the proceeds of disposition of the property are determined under paragraph 48.1(1)(c), section 70 or 73, subsection 85(1), paragraph 87(4)(a) or (c) or 88(1)(a), subsection 97(2) or 98(2), paragraph 98(3)(f) or (5)(f), subsection 104(4), paragraph 107(2)(a) or (2.1)(a), 107.4(3)(a) or 111(4)(e) or section 128.1, (9) Subsection (1) applies in respect of a dividend received by a taxpayer on or after November 9, 2006. However, if the taxpayer elects, no later than 180 days after the day on which this Act receives royal assent, by filing with the Minister of National Revenue an election in writing, in respect of the dividend received by the taxpayer before July 16, 2010, paragraph 53(1)(b) of the Act, as enacted by subsection (1), is to be read as follows: C. 34 Tax Amendm (b) where the property is a share of the capital stock of a corporation resident in Canada, the amount, if any, by which (i) the total of all amounts each of which is the amount of a dividend on the share deemed by subsection 84(1) to have been received by the taxpayer before that time exceeds (ii) the portion of the total determined under subparagraph (i) that relates to dividends (A) in respect of which the taxpayer was permitted a deduction under subsection 112(1) in computing the taxpayer’s taxable income, and (B) that arose directly or indirectly as a result of a conversion of contributed surplus into paid-up capital; (10) Subsections (2) and (6) apply in respect of amounts that became payable after December 20, 2002. (11) Subsection (3) applies in respect of the disposition of an object made after 2003. (12) Subsection (4) applies to payments made in taxation years that end after 2002. (13) Subsection (5) applies for fiscal periods of a partnership that begin after 2000. (14) Subsection (7) applies in respect of gifts and contributions made after December 20, 2002, except that in its application before 2007, subparagraph 53(2)(c)(iii) of the Act, as enacted by subsection (7), is to be read as follows: (iii) any amount deemed by subsection 110.1(4) or 118.1(8) to have been the eligible amount of a gift made, or by subsection 127(4.2) to have been an amount contributed, by the taxpayer by reason of the taxpayer’s membership in the partnership at the end of a fiscal period of the partnership ending before that time, 2011-2012-2013 Impôt et ta (15) Subsection (8) is deemed to have come into force on February 28, 2004. 191. (1) Paragraph (c) of the definition “superficial loss” in section 54 of the Act is replaced by the following: (c) a disposition deemed to have been made by paragraph 33.1(11)(a), subsection 45(1), section 48 as it read in its application before 1993, section 50 or 70, subsection 104(4), section 128.1, paragraph 132.2(3)(a) or (c), subsection 138(11.3) or 142.5(2), section 142.6 or any of subsections 144(4.1) and (4.2) and 149(10), (2) Subsection (1) applies to dispositions that occur after 1998, except that, in its application to taxation years that begin before October 2006, paragraph (c) of the definition “superficial loss” in section 54 of the Act, as enacted by subsection (1), is to be read as follows: (c) a disposition deemed by paragraph 33.1(11)(a), subsection 45(1), section 48 as it read in its application before 1993, section 50 or 70, subsection 104(4), section 128.1, paragraph 132.2(3)(a) or (c), subsection 138(11.3) or 142.5(2), paragraph 142.6(1)(b) or subsection 144(4.1) or (4.2) or 149(10) to have been made, 192. (1) The portion of subsection 54.1(1) of the English version of the Act before paragraph (a) is replaced by the following: Exception to principal residence rules 54.1 (1) A taxation year in which a taxpayer does not ordinarily inhabit the taxpayer’s property as a consequence of the relocation of the place of employment of the taxpayer or the taxpayer’s spouse or common-law partner while the taxpayer or the taxpayer’s spouse or common-law partner, as the case may be, is employed by an employer who is not a person to whom the taxpayer or the taxpayer’s spouse or common-law partner is related is deemed not to be a previous taxation year referred to in paragraph (d) of the definition “principal residence” in section 54 if C. 34 Tax Amendm (2) Subsection (1) applies to the 2001 and subsequent taxation years, except that, if a taxpayer and a person have jointly elected under section 144 of the Modernization of Benefits and Obligations Act, in respect of the 1998, 1999 or 2000 taxation years, subsection (1) applies to the taxpayer and the person in respect of the applicable taxation year and subsequent taxation years. 193. (1) The definition “specified class” in subsection 55(1) of the Act is amended by striking out “and” at the end of paragraph (b) and by replacing paragraph (c) with the following: (c) no holder of the shares is entitled to receive on the redemption, cancellation or acquisition of the shares by the corporation or by any person with whom the corporation does not deal at arm’s length an amount (other than a premium for early redemption) that is greater than the total of the fair market value of the consideration for which the shares were issued and the amount of any unpaid dividends on the shares, and (d) the shares are non-voting in respect of the election of the board of directors except in the event of a failure or default under the terms or conditions of the shares; (2) Subsection 55(1) of the Act is amended by adding the following in alphabetical order: “qualified person” « personne admissible » “qualified person”, in relation to a distribution, means a person or partnership with whom the distributing corporation deals at arm’s length at all times during the course of the series of transactions or events that includes the distribution if (a) at any time before the distribution, (i) all of the shares of each class of the capital stock of the distributing corporation that includes shares that cause that person or partnership to be a specified shareholder of the distributing corporation (in this definition all of those shares in all of those classes are referred to as the “exchanged shares”) are, in the circumstances 2011-2012-2013 Impôt et ta described in paragraph (a) of the definition “permitted exchange”, exchanged for consideration that consists solely of shares of a specified class of the capital stock of the distributing corporation (in this definition referred to as the “new shares”), or (ii) the terms or conditions of all of the exchanged shares are amended (which shares are in this definition referred to after the amendment as the “amended shares”) and the amended shares are shares of a specified class of the capital stock of the distributing corporation, (b) immediately before the exchange or amendment, the exchanged shares are listed on a designated stock exchange, (c) immediately after the exchange or amendment, the new shares or the amended shares, as the case may be, are listed on a designated stock exchange, (d) the exchanged shares would be shares of a specified class if they were not convertible into, or exchangeable for, other shares, (e) the new shares or the amended shares, as the case may be, and the exchanged shares are non-voting in respect of the election of the board of directors of the distributing corporation except in the event of a failure or default under the terms or conditions of the shares, and (f) no holder of the new shares or the amended shares, as the case may be, is entitled to receive on the redemption, cancellation or acquisition of the new shares or the amended shares, as the case may be, by the distributing corporation or by any person with whom the distributing corporation does not deal at arm’s length an amount (other than a premium for early redemption) that is greater than the total of the fair market value of the consideration for which the exchanged shares were issued and the amount of any unpaid dividends on the new shares or on the amended shares, as the case may be; (3) Clause 55(3)(a)(iii)(B) of the Act is replaced by the following: C. 34 Tax Amendm (B) property (other than shares of the capital stock of the dividend recipient) more than 10% of the fair market value of which was, at any time during the course of the series, derived from shares of the capital stock of the dividend payer, (4) Paragraph 55(3.01)(d) of the Act is replaced by the following: (d) proceeds of disposition are to be determined without reference to (i) the expression “paragraph 55(2)(a) or” in paragraph (j) of the definition “proceeds of disposition” in section 54, and (ii) section 93; and (5) Clause 55(3.1)(b)(i)(B) of the Act is replaced by the following: (B) the vendor (other than a qualified person in relation to the distribution) was, at any time during the course of the series, a specified shareholder of the distributing corporation or of the transferee corporation, and (6) Paragraph 55(3.2)(h) of the Act is replaced by the following: (h) in relation to a distribution each corporation (other than a qualified person in relation to the distribution) that is a shareholder and a specified shareholder of the distributing corporation at any time during the course of a series of transactions or events, a part of which includes the distribution made by the distributing corporation, is deemed to be a transferee corporation in relation to the distributing corporation. (7) Section 55 of the Act is amended by adding the following after subsection (3.3): Specified shareholder exclusion (3.4) In determining whether a person is a specified shareholder of a corporation for the purposes of the definition “qualified person” in subsection (1), subparagraph (3.1)(b)(i) and paragraph (3.2)(h) as it applies for the purpose of subparagraph (3.1)(b)(iii), the reference to “not less than 10% of the issued shares of any class of the capital stock of the corporation” in 2011-2012-2013 Impôt et ta the definition “specified shareholder” in subsection 248(1) is to be read as “not less than 10% of the issued shares of any class of the capital stock of the corporation, other than shares of a specified class (within the meaning of subsection 55(1))”. Amalgamation of related corporations (3.5) For the purposes of paragraphs (3.1)(c) and (d), a corporation formed by an amalgamation of two or more corporations (each of which is referred to in this subsection as a “predecessor corporation”) that were related to each other immediately before the amalgamation, is deemed to be the same corporation as, and a continuation of, each of the predecessor corporations. (8) Section 55 of the Act is amended by adding the following after subsection (5): Unlisted shares deemed listed (6) A share (in this subsection referred to as the “reorganization share”) is deemed, for the purposes of subsection 116(6) and the definition “taxable Canadian property” in subsection 248(1), to be listed on a designated stock exchange if (a) a dividend, to which subsection (2) does not apply because of paragraph (3)(b), is received in the course of a reorganization; (b) in contemplation of the reorganization (i) the reorganization share is issued to a taxpayer by a public corporation in exchange for another share of that corporation (in this subsection referred to as the “old share”) owned by the taxpayer, and (ii) the reorganization share is exchanged by the taxpayer for a share of another public corporation (in this subsection referred to as the “new share”) in an exchange that would be a permitted exchange if the definition “permitted exchange” were read without reference to paragraph (a) and subparagraph (b)(ii) of that definition; (c) immediately before the exchange, the old share C. 34 Tax Amendm (i) is listed on a designated stock exchange, and (ii) is not taxable Canadian property of the taxpayer; and (d) the new share is listed on a designated stock exchange. (9) Subsection (1) applies in respect of shares issued after December 20, 2002. (10) Subsections (2), (5) and (6) and subsection 55(3.4) of the Act, as enacted by subsection (7), apply in respect of dividends received after 1999, except that for the period before December 14, 2007, the references to “designated stock exchange” in the definition “qualified person” in subsection 55(1) of the Act, as enacted by subsection (2), are to be read as references to “prescribed stock exchange”. (11) Subsections (3) and (4) apply to dividends received after February 21, 1994. (12) Subsection 55(3.5) of the Act, as enacted by subsection (7), applies in respect of dividends received after April 26, 1995. (13) Subsection (8) applies to shares that are issued after April 26, 1995, except that for the period before December 14, 2007, the references to “designated stock exchange” in subsection 55(6) of the Act, as enacted by subsection (8), are to be read as references to “prescribed stock exchange”. 194. (1) Subparagraph 56(1)(a)(iv) of the Act is replaced by the following: (iv) a benefit under the Unemployment Insurance Act, other than a payment relating to a course or program designed to facilitate the re-entry into the labour force of a claimant under that Act, or a benefit under Part I, VII.1, VIII or VIII.1 of the Employment Insurance Act, 2011-2012-2013 Impôt et ta (2) Paragraph 56(1)(a) of the Act is amended by striking out “or” at the end of subparagraph (v), by adding “or” at the end of subparagraph (vi) and by adding the following after subparagraph (vi): (vii) a benefit under the Act respecting parental insurance, R.S.Q., c. A-29.011; (3) Subsection 56(1) of the Act is amended by adding the following after paragraph (l.1): Bad debt recovered (m) any amount received by the taxpayer, or by a person who does not deal at arm’s length with the taxpayer, in the year on account of a debt in respect of which a deduction was made under paragraph 60(f) in computing the taxpayer’s income for a preceding taxation year; (4) Paragraph 56(1)(n.1) of the Act is replaced by the following: Apprenticeship grants (n.1) the total of all amounts, each of which is an amount received by the taxpayer in the year under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program administered by the Department of Human Resources and Skills Development; (5) Section 56 of the Act is amended by adding the following after subsection (9): Meaning of “income” (9.1) For the purposes of subsection (6), “income” of a person for a taxation year means the amount that would, in the absence of that subsection, paragraphs (1)(s) and (u) and 60(v.1), (w) and (y) and section 63, be the income of the person for the taxation year. (6) Section 56 of the Act is amended by adding the following after subsection (11): Foreign retirement arrangement (12) If an amount in respect of a foreign retirement arrangement is, as a result of a transaction, an event or a circumstance, considered to be distributed to an individual under the income tax laws of the country in which the arrangement is established, the amount is, for C. 34 Tax Amendm the purpose of paragraph (1)(a), deemed to be received by the individual as a payment out of the arrangement in the taxation year that includes the time of the transaction, event or circumstance. (7) Subsection (1) applies to the 2011 and subsequent taxation years. (8) Subsections (2) and (5) apply to the 2006 and subsequent taxation years. (9) Subsection (3) is deemed to have come into force on October 8, 2003. (10) Subsection (4) applies for the 2007 and subsequent taxation years except that, for the 2007 and 2008 taxation years, paragraph 56(1)(n.1) of the Act, as enacted by subsection (4), is to be read as follows: (n.1) the total of all amounts, each of which is an amount received by the taxpayer in the year under the Apprenticeship Incentive Grant program administered by the Department of Human Resources and Skills Development; (11) Subsection (6) applies to the 1998 and subsequent taxation years except that, for taxation years that end before 2002, subsection 56(12) of the Act, as enacted by subsection (6), is to be read as follows: (12) For the purpose of paragraph (1)(a), (a) if an amount in respect of a foreign retirement arrangement is considered, under section 408A(d)(3)(C) of the Internal Revenue Code of 1986 of the United States (in this subsection referred to as the “Code”), to be distributed to an individual as a result of a conversion of the arrangement after 1998 and before 2002, the amount is deemed to be received by the individual as a payment out of the arrangement in the taxation year that includes the time of the conversion; and (b) if an individual received an amount as a payment out of or under a foreign retirement arrangement in 1998, or an amount is considered under section 408A(d)(3)(C) of Impôt et ta 2011-2012-2013 the Code to be distributed to the individual as a result of a conversion of the arrangement in 1998, the individual was resident in Canada at the time of the receipt or conversion and the amount is an amount to which section 408A(d)(3)(A)(iii) of the Code applies, (i) the amount is deemed not to have been received by the individual, and (ii) an amount equal to the amount that is included under section 408A(d)(3)(A)(iii) or 408A(d)(3)(E) of the Code in the individual’s gross income for a particular taxable year is deemed to be an amount received by the individual, in the taxation year that includes the day on which the particular taxable year begins, as a payment out of the arrangement, where the expressions “gross income” and “taxable year” in this subparagraph have the meanings assigned to those expressions by the Code. 195. (1) The Act is amended by adding the following after section 56.3: Restrictive Covenants Definitions “eligible corporation” « société admissible » “eligible individual” « particulier admissible » “eligible interest” « participation admissible » 56.4 (1) The following definitions apply in this section. “eligible corporation”, of a taxpayer, means a taxable Canadian corporation of which the taxpayer holds, directly or indirectly, shares of the capital stock. “eligible individual”, in respect of a vendor, at any time means an individual (other than a trust) who is related to the vendor and who has attained the age of 18 years at or before that time. “eligible interest”, of a taxpayer, means capital property of the taxpayer that is (a) a partnership interest in a partnership that carries on a business; (b) a share of the capital stock of a corporation that carries on a business; or C. 34 Tax Amendm (c) a share of the capital stock of a corporation 90% or more of the fair market value of which is attributable to eligible interests in one other corporation. “goodwill amount” « montant pour achalandage » “permanent establishment” « établissement stable » “restrictive covenant” « clause restrictive » “goodwill amount”, of a taxpayer, is an amount the taxpayer has or may become entitled to receive that is required by the description of E in the definition “cumulative eligible capital” in subsection 14(5) to be included in computing the cumulative eligible capital of a business carried on by the taxpayer through a permanent establishment located in Canada. “permanent establishment” means a permanent establishment as defined for the purpose of subsection 16.1(1). “restrictive covenant”, of a taxpayer, means an agreement entered into, an undertaking made, or a waiver of an advantage or right by the taxpayer, whether legally enforceable or not, that affects, or is intended to affect, in any way whatever, the acquisition or provision of property or services by the taxpayer or by another taxpayer that does not deal at arm’s length with the taxpayer, other than an agreement or undertaking (a) that disposes of the taxpayer’s property; or (b) that is in satisfaction of an obligation described in section 49.1 that is not a disposition except where the obligation being satisfied is in respect of a right to property or services that the taxpayer acquired for less than its fair market value. “taxpayer” « contribuable » Income — restrictive covenants “taxpayer” includes a partnership. (2) There is to be included in computing a taxpayer’s income for a taxation year the total of all amounts each of which is an amount in respect of a restrictive covenant of the taxpayer that is received or receivable in the taxation year by the taxpayer or by a taxpayer with whom the taxpayer does not deal at arm’s length (other than an amount that has been included in 2011-2012-2013 Impôt et ta computing the taxpayer’s income because of this subsection for a preceding taxation year or in the taxpayer’s eligible corporation’s income because of this subsection for the taxation year or a preceding taxation year). Non-application of subsection (2) (3) Subsection (2) does not apply to an amount received or receivable by a particular taxpayer in a taxation year in respect of a restrictive covenant granted by the particular taxpayer to another taxpayer (referred to in this subsection and subsection (4) as the “purchaser”) with whom the particular taxpayer deals at arm’s length (determined without reference to paragraph 251(5)(b)), if (a) section 5 or 6 applied to include the amount in computing the particular taxpayer’s income for the taxation year or would have so applied if the amount had been received in the taxation year; (b) the amount would, if this Act were read without reference to this section, be required by the description of E in the definition “cumulative eligible capital” in subsection 14(5) to be included in computing the particular taxpayer’s cumulative eligible capital in respect of the business to which the restrictive covenant relates, and the particular taxpayer elects (or if the amount is payable by the purchaser in respect of a business carried on in Canada by the purchaser, the particular taxpayer and the purchaser jointly elect) in prescribed form to apply this paragraph in respect of the amount; or (c) subject to subsection (9), the amount directly relates to the particular taxpayer’s disposition of property that is, at the time of the disposition, an eligible interest in the partnership or corporation that carries on the business to which the restrictive covenant relates, or that is at that time an eligible interest by virtue of paragraph (c) of the definition “eligible interest” in subsection (1) where the other corporation referred to in that paragraph carries on the business to which the restrictive covenant relates, and (i) the disposition is to the purchaser (or to a person related to the purchaser), C. 34 Tax Amendm (ii) the amount is consideration for an undertaking by the particular taxpayer not to provide, directly or indirectly, property or services in competition with the property or services provided or to be provided by the purchaser (or by a person related to the purchaser), (iii) the restrictive covenant may reasonably be considered to have been granted to maintain or preserve the value of the eligible interest disposed of to the purchaser; (iv) if the restrictive covenant is granted on or after July 18, 2005, subsection 84(3) does not apply to the disposition, (v) the amount is added to the particular taxpayer’s proceeds of disposition, as defined by section 54, for the purpose of applying this Act to the disposition of the particular taxpayer’s eligible interest, and (vi) the particular taxpayer and the purchaser elect in prescribed form to apply this paragraph in respect of the amount. Treatment of purchaser (4) An amount paid or payable by a purchaser for a restrictive covenant is (a) if the amount is required because of section 5 or 6 to be included in computing the income of an employee of the purchaser, to be considered to be wages paid or payable by the purchaser to the employee; (b) if an election has been made under paragraph (3)(b) in respect of the amount, to be considered to be incurred by the purchaser on account of capital for the purpose of applying the definition “eligible capital expenditure” in subsection 14(5) and not to be an amount paid or payable for all other purposes of the Act; and (c) if an election has been made under paragraph (3)(c), in respect of the amount and the amount relates to the purchaser’s acquisition of property that is, immediately 2011-2012-2013 Impôt et ta after the acquisition, an eligible interest of the purchaser, to be included in computing the cost to the purchaser of that eligible interest and considered not to be an amount paid or payable for all other purposes of the Act. Non-application of section 68 (5) If this subsection applies to a restrictive covenant granted by a taxpayer, section 68 does not apply to deem consideration to be received or receivable by the taxpayer for the restrictive covenant. Application of subsection (5) — if employee provides covenant (6) Subsection (5) applies to a restrictive covenant if (a) the restrictive covenant is granted by an individual to another taxpayer with whom the individual deals at arm’s length (referred to in this subsection as the “purchaser”); (b) the restrictive covenant directly relates to the acquisition from one or more other persons (in this subsection and subsection (12) referred to as the “vendors”) by the purchaser of an interest, or for civil law purposes a right, in the individual’s employer, in a corporation related to that employer or in a business carried on by that employer; (c) the individual deals at arm’s length with the employer and with the vendors; (d) the restrictive covenant is an undertaking by the individual not to provide, directly or indirectly, property or services in competition with property or services provided or to be provided by the purchaser (or by a person related to the purchaser) in the course of carrying on the business to which the restrictive covenant relates; (e) no proceeds are received or receivable by the individual for granting the restrictive covenant; and (f) the amount that can reasonably be regarded to be consideration for the restrictive covenant is received or receivable only by the vendors. C. 34 Application of subsection (5) — realization of goodwill amount and disposition of property (7) Subject to subsection (10), subsection (5) applies to a restrictive covenant granted by a taxpayer if Tax Amendm (a) the restrictive covenant is granted by the taxpayer (in this subsection and subsection (8) referred to as the “vendor”) to (i) another taxpayer (in this subsection referred to as the “purchaser”) with whom the vendor deals at arm’s length (determined without reference to paragraph 251(5)(b)) at the time of the grant of the restrictive covenant, or (ii) another person who is an eligible individual in respect of the vendor at the time of the grant of the restrictive covenant; (b) where subparagraph (a)(i) applies, the restrictive covenant is an undertaking of the vendor not to provide, directly or indirectly, property or services in competition with the property or services provided or to be provided by the purchaser (or by a person related to the purchaser) in the course of carrying on the business to which the restrictive covenant relates, and (i) the amount that can reasonably be regarded as being consideration for the restrictive covenant is (A) included by the vendor in computing a goodwill amount of the vendor, or (B) received or receivable by a corporation that was an eligible corporation of the vendor when the restrictive covenant was granted and included by the eligible corporation in computing a goodwill amount of the eligible corporation in respect of the business to which the restrictive covenant relates, or (ii) it is reasonable to conclude that the restrictive covenant is integral to an agreement in writing, (A) under which the vendor or the vendor’s eligible corporation disposes of property (other than property described in clause (B)) to the purchaser, or the purchaser’s eligible corporation, Impôt et ta 2011-2012-2013 for consideration that is received or receivable by the vendor, or the vendor’s eligible corporation, as the case may be, or (B) under which shares of the capital stock of a corporation (in this subsection and subsection (12) referred to as the “target corporation”) are disposed of to the purchaser or to another person that is related to the purchaser and with whom the vendor deals at arm’s length (determined without reference to paragraph 251(5)(b)), (c) where subparagraph (a)(ii) applies, the restrictive covenant is an undertaking of the vendor not to provide, directly or indirectly, property or services in competition with the property or services provided or to be provided by the eligible individual (or by an eligible corporation of the eligible individual) in the course of carrying on the business to which the restrictive covenant relates, and (i) either (A) the amount that can reasonably be regarded as being consideration for the restrictive covenant is (I) included by the vendor in computing a goodwill amount of the vendor, or (II) received or receivable by a corporation that was an eligible corporation of the vendor when the restrictive covenant was granted and included by the eligible corporation in computing a goodwill amount of the eligible corporation in respect of the business to which the restrictive covenant relates, or (B) it is reasonable to conclude that the restrictive covenant is integral to an agreement in writing (I) under which the vendor or the vendor’s eligible corporation disposes of property (other than property described in subclause (II)) to the eligible individual, or eligible individual’s eligible corporation, for C. 34 Tax Amendm consideration that is received or receivable by the vendor, or the vendor’s eligible corporation, as the case may be, or (II) under which shares of the capital stock of the vendor’s eligible corporation (in this subsection and subsection (12) referred to as the “family corporation”) are disposed of to the eligible individual or the eligible individual’s eligible corporation, (ii) the vendor is resident in Canada at the time of the grant of the restrictive covenant and the disposition referred to in clause (i)(B), and (iii) the vendor does not, at any time after the grant of the restrictive covenant and whether directly or indirectly in any manner whatever, have an interest, or for civil law a right, in the family corporation or in the eligible corporation of the eligible individual, as the case may be; (d) no proceeds are received or receivable by the vendor for granting the restrictive covenant; (e) subsection 84(3) does not apply in respect of the disposition of a share of the target corporation or family corporation, as the case may be; (f) the restrictive covenant can reasonably be regarded to have been granted to maintain or preserve the fair market value of any of (i) the benefit of the expenditure derived from the goodwill amount referred to in subparagraph (b)(i) or clause (c)(i)(A) and for which a joint election referred to in paragraph (g) was made, (ii) the property referred to in clause (b)(ii)(A) or subclause (c)(i)(B)(I), or (iii) the shares referred to in clause (b)(ii)(B) or subclause (c)(i)(B)(II); and (g) a joint election in prescribed form to apply subsection (5) to the amount referred to in subparagraph (b)(i) or clause (c)(i)(A), if otherwise applicable, is made by Impôt et ta 2011-2012-2013 (i) in the case of subparagraph (b)(i), the vendor, or the vendor’s eligible corporation if it is required to include the goodwill amount in computing its income, and the purchaser, or the purchaser’s eligible corporation if it incurs the expenditure that is the goodwill amount to the vendor or the vendor’s eligible corporation, as the case may be, or (ii) in the case of clause (c)(i)(A), the vendor, or the vendor’s eligible corporation if it is required to include the goodwill amount in computing its income, and the eligible individual, or the eligible individual’s eligible corporation if it incurs the expenditure that is the goodwill amount to the vendor or the vendor’s eligible corporation, as the case may be. Application of subsection (7) and section 69 — special rules (8) For the purpose (a) of applying subsection (7), clause (7)(b)(ii)(A) and subclause (7)(c)(i)(B)(I) apply to a grant of a restrictive covenant only if (i) the consideration that can reasonably be regarded as being in part the consideration for the restrictive covenant is received or receivable by the vendor or the vendor’s eligible corporation, as the case may be, as consideration for the disposition of the property, and (ii) if all or a part of the consideration can reasonably be regarded as being for a goodwill amount, subsection (2), paragraph (3)(b), subparagraph (7)(b)(i) or clause (7)(c)(i)(A) applies to that consideration; and (b) of determining if the conditions described in paragraph (7)(c) have been met, and for the purpose of applying section 69, in respect of a restrictive covenant granted by a vendor, the fair market value of a property is the amount C. 34 Tax Amendm that can reasonably be regarded as being the fair market value of the property if the restrictive covenant were part of the property. Anti-avoidance rule — nonapplication of paragraph (3)(c) (9) Paragraph (3)(c) does not apply to an amount that would, if this Act were read without reference to subsections (2) to (14), be included in computing a taxpayer’s income from a source that is an office or employment or a business or property under paragraph 3(a). Antiavoidance — non-application of subsection (7) (10) Subsection (7) does not apply in respect of a taxpayer’s grant of a restrictive covenant if one of the results of not applying section 68 to the consideration received or receivable in respect of the taxpayer’s grant of the restrictive covenant would be that paragraph 3(a) would not apply to consideration that would, if this Act were read without reference to subsections (2) to (14), be included in computing a taxpayer’s income from a source that is an office or employment or a business or property. Clarification if subsection (2) applies — where another person receives the amount (11) For greater certainty, if subsection (2) applies to include in computing a taxpayer’s income an amount received or receivable by another taxpayer, that amount is not to be included in computing the income of that other taxpayer. Clarification if subsection (5) applies (12) For greater certainty, if subsection (5) applies in respect of a restrictive covenant, (a) the amount referred to in paragraph (6)(f) is to be added in computing the amount received or receivable by the vendors as consideration for the disposition of the interest or right referred to in paragraph (6)(b); and (b) the amount that can reasonably be regarded as being in part consideration received or receivable for a restrictive covenant to which clause (7)(b)(ii)(B) or subclause (7)(c)(i)(B)(II) applies is to be added in computing the consideration that is received or receivable by each taxpayer who disposes of shares of the target corporation, or shares of the family corporation, as the 2011-2012-2013 Impôt et ta case may be, to the extent of the portion of the consideration that is received or receivable by that taxpayer. Filing of prescribed form (13) For the purpose of paragraphs (3)(b) and (c) and subsection (7), an election in prescribed form filed under any of those provisions is to include a copy of the restrictive covenant and be filed (a) if the person who granted the restrictive covenant was a person resident in Canada when the restrictive covenant was granted, by the person with the Minister on or before the person’s filing-due date for the taxation year that includes the day on which the restrictive covenant was granted; and (b) in any other case, with the Minister on or before the day that is six months after the day on which the restrictive covenant is granted. Non-application of section 42 (14) Section 42 does not apply to an amount received or receivable as consideration for a restrictive covenant. (2) Subject to subsections (3) to (6), subsection (1) applies to (a) amounts received or receivable by a taxpayer after October 7, 2003 other than to amounts received by the taxpayer before 2005 under a grant of a restrictive covenant made in writing on or before October 7, 2003 between the taxpayer and a purchaser with whom the taxpayer deals at arm’s length; and (b) amounts paid or payable by a purchaser after October 7, 2003 other than to amounts paid or payable by the purchaser before 2005 under a grant of a restrictive covenant made in writing on or before October 7, 2003 between the purchaser and a taxpayer with whom the purchaser deals at arm’s length. (3) For the purpose of applying subsection (1) to a restrictive covenant granted by a taxpayer before November 9, 2006, C. 34 Tax Amendm (a) paragraph (b) of the definition “restrictive covenant” in subsection 56.4(1) of the Act, as enacted by subsection (1), is to be read as follows: (b) that is in satisfaction of an obligation described in section 49.1 that is not a disposition. (b) paragraph 56.4(3)(c) of the Act, as enacted by subsection (1), applies as enacted unless the taxpayer elects, no later than 180 days after the day on which this Act receives royal assent, by filing with the Minister of National Revenue an election in writing, that this paragraph apply, in which case paragraph 56.4(3)(c) of the Act, as enacted by subsection (1), is to be read in respect of the restrictive covenant as follows: (c) the amount directly relates to the particular taxpayer’s disposition of property that is, at the time of the disposition, an eligible interest in the partnership or corporation that carries on the business to which the restrictive covenant relates, or that is at that time an eligible interest by virtue of paragraph (c) of the definition “eligible interest” in subsection (1) where the other corporation referred to in that paragraph carries on the business to which the restrictive covenant relates, and (i) the disposition is to the purchaser (or to a person related to the purchaser), (ii) the amount is consideration for an undertaking by the particular taxpayer not to provide, directly or indirectly, property or services in competition with the property or services provided or to be provided by the purchaser (or by a person related to the purchaser), (iii) the amount does not exceed the amount determined by the formula A–B where A is the amount that would be the fair market value of the particular taxpayer’s eligible interest that is disposed of if all restrictive covenants that may 2011-2012-2013 Impôt et ta reasonably be considered to relate to a disposition of an interest, or for civil law purposes a right, in the business by any taxpayer were provided for no consideration, and B is the amount that would be the fair market value of the particular taxpayer’s eligible interest that is disposed of if no covenant were granted by any taxpayer that held an interest, or for civil law purposes a right, in the business, (iv) if the restrictive covenant is granted on or after July 18, 2005, subsection 84(3) does not apply to the disposition, (v) the amount is added to the particular taxpayer’s proceeds of disposition, as defined by section 54, for the purpose of applying this Act to the disposition of the particular taxpayer’s eligible interest, and (vi) the particular taxpayer and the purchaser elect in prescribed form to apply this paragraph in respect of the amount. (c) section 56.4 of the Act, as enacted by subsection (1), is to be read without reference to subsections (9) and (10). (4) For the purpose of applying subsection (1) to a restrictive covenant, an election referred to in subsection 56.4(13) of the Act, as enacted by subsection (1), is deemed to be filed on a timely basis if it is filed on or before the later of the day that it is otherwise required to be filed and the day that is 180 days after the day on which this Act receives royal assent. (5) For the purpose of applying subsection (1) to a restrictive covenant granted by a taxpayer on or before July 16, 2010, (a) paragraph 56.4(7)(d) of the Act, as enacted by subsection (1), is to be read as follows: C. 34 Tax Amendm (d) for the purpose of applying subparagraph (7)(b)(i) and paragraph (7)(c), no proceeds are received or receivable by the vendor for granting the restrictive covenant; and (b) paragraph 56.4(8)(a) of the Act, as enacted by subsection (1), is to be read as follows: (a) of applying subsection (7), clause (7)(b)(ii)(A) and subclause (7)(c)(i)(B)(I) do not apply to a grant of a restrictive covenant unless the consideration, that can reasonably be regarded as being in part the consideration for the restrictive covenant, is received or receivable by the vendor or the vendor’s eligible corporation, as the case may be, as consideration for the disposition of the property; (6) For the purpose of applying subsection (1) to a restrictive covenant granted by a taxpayer on or before October 24, 2012, (a) subparagraph 56.4(7)(f)(i) of the Act, as enacted by subsection (1), is to be read as follows: (i) the benefit of the expenditure made by the taxpayer derived from the goodwill amount referred to in subparagraph (b)(i) or clause (c)(i)(A), (b) subsection 56.4(7) of the Act, as enacted by subsection (1), is to be read without reference to paragraph (g). 196. (1) Section 60 of the Act is amended by adding the following after paragraph (e): Restrictive covenant — bad debt (f) all debts owing to a taxpayer that are established by the taxpayer to have become bad debts in the taxation year and that are in respect of an amount included because of the operation of subsection 6(3.1) or 56.4(2) in computing the taxpayer’s income in a preceding taxation year; Impôt et ta 2011-2012-2013 Quebec parental insurance plan — selfemployed premiums (g) the amount determined by the formula A–B where A is the total of all amounts each of which is an amount payable by the taxpayer in respect of self-employed earnings for the taxation year as a premium under the Act respecting parental insurance, R.S.Q., c. A-29.011, and B is the total of all amounts each of which is an amount that would be payable by the taxpayer as an employee’s premium under the Act respecting parental insurance, R.S.Q., c. A-29.011, if those earnings were employment income of the taxpayer for the taxation year; (2) Clause 60(l)(ii)(B) of the Act is replaced by the following: (B) under which the taxpayer is the annuitant for a term not exceeding 18 years minus the age in whole years of the taxpayer at the time the annuity was acquired (3) Paragraph 60(n) of the Act is amended by striking out “and” at the end of subparagraph (v) and by adding the following after subparagraph (v): (v.1) a benefit described in subparagraph 56(1)(a)(vii), and (4) Section 60 of the Act is amended by adding the following after paragraph (n): Repayment of pension benefits (n.1) an amount paid by the taxpayer in the year to a registered pension plan if (i) the taxpayer is an individual, (ii) the amount is paid as (A) a repayment of an amount received from the plan that was included in computing the taxpayer’s income for the year or a preceding year, if C. 34 Tax Amendm (I) it is reasonable to consider that the amount was paid under the plan as a consequence of an error and not as an entitlement to benefits, or (II) it was subsequently determined that, as a consequence of a settlement of a dispute in respect of the taxpayer’s employment, the taxpayer was not entitled to the amount, or (B) interest in respect of a repayment described in clause (A), and (iii) no portion of the amount is deductible under paragraph 8(1)(m) in computing the taxpayer’s income for the year; (5) Paragraph 60(p) of the Act is replaced by the following: Repayment of apprenticeship grants (p) the total of all amounts each of which is an amount paid in the taxation year as a repayment under the Apprenticeship Incentive Grant program or the Apprenticeship Completion Grant program of an amount that was included under paragraph 56(1)(n.1) in computing the taxpayer’s income for the taxation year or a preceding taxation year; (6) Paragraph 60(f) of the Act, as enacted by subsection (1), is deemed to have come into force on October 8, 2003. (7) Paragraph 60(g) of the Act, as enacted by subsection (1), and subsection (3) apply to the 2006 and subsequent taxation years. (8) Subsection (2) is deemed to have come into force on January 1, 1989. (9) Subsection (4) applies to the 2009 and subsequent taxation years. (10) Subsection (5) applies to 2009 and subsequent years. Impôt et ta 2011-2012-2013 197. (1) The Act is amended by adding the following after section 60.01: Meaning of “lifetime benefit trust” 60.011 (1) For the purpose of subsection (2), a trust is at any particular time a lifetime benefit trust with respect to a taxpayer and the estate of a deceased individual if (a) immediately before the death of the deceased individual, the taxpayer (i) was both a spouse or common-law partner of the deceased individual and mentally infirm, or (ii) was both a child or grandchild of the deceased individual and dependent on the deceased individual for support because of mental infirmity; and (b) the trust is, at the particular time, a personal trust under which (i) no person other than the taxpayer may receive or otherwise obtain the use of, during the taxpayer’s lifetime, any of the income or capital of the trust, and (ii) the trustees (A) are empowered to pay amounts from the trust to the taxpayer, and (B) are required — in determining whether to pay, or not to pay, an amount to the taxpayer — to consider the needs of the taxpayer including, without limiting the generality of the foregoing, the comfort, care and maintenance of the taxpayer. Meaning of “qualifying trust annuity” (2) Each of the following is a qualifying trust annuity with respect to a taxpayer: (a) an annuity that meets the following conditions: (i) it is acquired after 2005, (ii) the annuitant under it is a trust that is, at the time the annuity is acquired, a lifetime benefit trust with respect to the taxpayer and the estate of a deceased individual, C. 34 Tax Amendm (iii) it is for the life of the taxpayer (with or without a guaranteed period), or for a fixed term equal to 90 years minus the age in whole years of the taxpayer at the time it is acquired, and (iv) if it is with a guaranteed period or for a fixed term, it requires that, in the event of the death of the taxpayer during the guaranteed period or fixed term, any amounts that would otherwise be payable after the death of the taxpayer be commuted into a single payment; (b) an annuity that meets the following conditions: (i) it is acquired after 1988, (ii) the annuitant under it is a trust under which the taxpayer is the sole person beneficially interested (determined without regard to any right of a person to receive an amount from the trust only on or after the death of the taxpayer) in amounts payable under the annuity, (iii) it is for a fixed term not exceeding 18 years minus the age in whole years of the taxpayer at the time it is acquired, and (iv) if it is acquired after 2005, it requires that, in the event of the death of the taxpayer during the fixed term, any amounts that would otherwise be payable after the death of the taxpayer be commuted into a single payment; and (c) an annuity that meets the following conditions: (i) it is acquired (A) after 2000 and before 2005 at a time at which the taxpayer was mentally or physically infirm, or (B) in 2005 at a time at which the taxpayer was mentally infirm, (ii) the annuitant under it is a trust under which the taxpayer is the sole person beneficially interested (determined without regard to any right of a person to receive an Impôt et ta 2011-2012-2013 amount from the trust only on or after the death of the taxpayer) in amounts payable under the annuity, and (iii) it is for the life of the taxpayer (with or without a guaranteed period), or for a fixed term equal to 90 years minus the age in whole years of the taxpayer at the time it is acquired. Application of paragraph 60(l) to “qualifying trust annuity” (3) For the purpose of paragraph 60(l), (a) in determining if a qualifying trust annuity with respect to a taxpayer is an annuity described in subparagraph 60(l)(ii), clauses 60(l)(ii)(A) and (B) are to be read without regard to their requirement that the taxpayer be the annuitant under the annuity; and (b) if an amount paid to acquire a qualifying trust annuity with respect to a taxpayer would, if this Act were read without reference to this subsection, not be considered to have been paid by or on behalf of the taxpayer, the amount is deemed to have been paid on behalf of the taxpayer where (i) it is paid (A) by the estate of a deceased individual who was, immediately before death, (I) a spouse or common-law partner of the taxpayer, or (II) a parent or grandparent of the taxpayer on whom the taxpayer was dependent for support, or (B) by the trust that is the annuitant under the qualifying trust annuity, and (ii) it would, if it had been paid by the taxpayer, be deductible under paragraph 60(l) in computing the taxpayer’s income for a taxation year and the taxpayer elects, C. 34 Tax Amendm in the taxpayer’s return of income under this Part for that taxation year, to have this paragraph apply to the amount. (2) Subsection (1) is deemed to have come into force on January 1, 1989 and, for the purpose of applying subparagraph 60.011(3)(b)(ii) of the Act, as enacted by subsection (1), to a taxation year that ends before 2005, a taxpayer is deemed to have made the election referred to in that subparagraph in respect of an amount paid to acquire a qualifying trust annuity if the taxpayer claimed, in their return of income for that taxation year, an amount as a deduction under paragraph 60(l) of the Act in respect of the amount paid to acquire the qualifying trust annuity. 198. (1) The portion of clause (i)(B) of the description of C in paragraph 63(2)(b) of the Act before subclause (I) is replaced by the following: (B) a person certified in writing by a medical doctor to be a person who (2) Subsection (1) applies to certifications made after December 20, 2002. 199. (1) The portion of subsection 66(12.6) of the Act before paragraph (a) is replaced by the following: Canadian exploration expenses to flow-through shareholder (12.6) If a person gave consideration under an agreement to a corporation for the issue of a flow-through share of the corporation and, in the period that begins on the day on which the agreement was made and ends 24 months after the end of the month that includes that day, the corporation incurred Canadian exploration expenses (other than an expense deemed by subsection 66.1(9) to be a Canadian exploration expense of the corporation), the corporation may, after it complies with subsection (12.68) in respect of the share and before March of the first calendar year that begins after the period, renounce, effective on the day on which the renunciation is made or on an earlier day set out in the form prescribed for the purpose of 2011-2012-2013 Impôt et ta subsection (12.7), to the person in respect of the share the amount, if any, by which the portion of those expenses that was incurred on or before the effective date of the renunciation (which portion is in this subsection referred to as the “specified expenses”) exceeds the total of (2) The portion of subsection 66(12.63) of the Act before paragraph (a) is replaced by the following: Effect of renunciation (12.63) Subject to subsections (12.69) to (12.702), if under subsection (12.62) a corporation renounces an amount to a person, (3) The portion of subsection 66(12.66) of the French version of the Act before paragraph (b) is replaced by the following: Frais engagés dans l’année suivante (12.66) Pour l’application du paragraphe (12.6) et pour l’application du paragraphe (12.601) et de l’alinéa (12.602)b), la société qui émet une action accréditive à une personne conformément à une convention est réputée avoir engagé des frais d’exploration au Canada ou des frais d’aménagement au Canada le dernier jour de l’année civile précédant une année civile donnée si les conditions ci-après sont réunies : a) la société engage les frais au cours de l’année donnée; a.1) la convention a été conclue au cours de l’année précédente; (4) Subparagraph 66(12.66)(b)(iii) of the French version of the Act is replaced by the following: (iii) seraient des dépenses visées à l’alinéa f) de la définition de « frais d’aménagement au Canada » au paragraphe 66.2(5) si le passage « à l’un des alinéas a) à e) » était remplacé par « aux alinéas a) ou b) »; (5) The portion of subsection 66(12.66) of the English version of the Act after paragraph (e) is replaced by the following: the corporation is, for the purpose of subsection (12.6), or of subsection (12.601) and paragraph (12.602)(b), as the case may be, deemed to have incurred the expenses on the last day of that preceding year. C. 34 Tax Amendm (6) The definition “flow-through share” in subsection 66(15) of the Act is replaced by the following: “flow-through share” « action accréditive » “flow-through share” means a share (other than a prescribed share) of the capital stock of a principal-business corporation, or a right (other than a prescribed right) to acquire a share of the capital stock of a principal-business corporation, issued to a person under an agreement in writing made between the person and the corporation under which the corporation, for consideration that does not include property to be exchanged or transferred by the person under the agreement in circumstances to which any of sections 51, 85, 85.1, 86 and 87 applies, agrees (a) to incur, in the period that begins on the day on which the agreement was made and ends 24 months after the month that includes that day, Canadian exploration expenses or Canadian development expenses in an amount not less than the consideration for which the share or right is to be issued, and (b) to renounce, in prescribed form and before March of the first calendar year that begins after that period, to the person in respect of the share or right, an amount in respect of the Canadian exploration expenses or Canadian development expenses so incurred by it not exceeding the consideration received by the corporation for the share or right; (7) Subsection 66(18) of the Act is replaced by the following: Members of partnerships (18) For the purposes of this section, subsection 21(2), sections 59.1 and 66.1 to 66.7, paragraph (d) of the definition “investment expense” in subsection 110.6(1), the definition “pre-production mining expenditure” in subsection 127(9) and the descriptions of C and D in subsection 211.91(1), where a person’s share of an outlay or expense made or incurred by a partnership in a fiscal period of the partnership is included in respect of the person under paragraph (d) of the definition “foreign exploration and development expenses” in subsection (15), paragraph (h) of the definition “Canadian exploration expense” in subsection 66.1(6), 2011-2012-2013 Impôt et ta paragraph (f) of the definition “Canadian development expense” in subsection 66.2(5), paragraph (e) of the definition “foreign resource expense” in subsection 66.21(1) or paragraph (b) of the definition “Canadian oil and gas property expense” in subsection 66.4(5), the portion of the outlay or expense so included is deemed, except for the purposes of applying the definitions “foreign exploration and development expenses”, “Canadian exploration expense”, “Canadian development expense”, “foreign resource expense” and “Canadian oil and gas property expense” in respect of the person, to be made or incurred by the person at the end of that fiscal period. (8) Subsections (1) and (2) apply to renunciations made after December 20, 2002. (9) Subsection (3) applies to expenses incurred after 1996, except that (a) subsection (3) does not apply to expenses incurred in January or February 1997 in respect of an agreement that was made in 1995; and (b) for the purpose of applying paragraph 66(12.66)(a.1) of the French version of the Act, as enacted by subsection (3), to expenses incurred in 1998, any agreement made in 1996 is deemed to have been made in 1997. (10) Subsection (6) applies to agreements made after December 20, 2002. (11) Subsection (7) applies to expenses incurred in fiscal periods that begin after 2001. 200. (1) The description of B in the definition “cumulative Canadian exploration expense” in subsection 66.1(6) of the Act is replaced by the following: C. 34 Tax Amendm B is the total of all amounts that were, because of subsection (1), included in computing the amount referred to in paragraph 59(3.2)(b) for the taxpayer’s taxation years ending before that time, (2) Section 66.1 of the Act is amended by adding the following after subsection (6.1): Deductible expense (6.2) An expense of a taxpayer that is not included in paragraph (f) or (g) of the definition “Canadian exploration expense” in subsection (6) because the taxpayer earned revenue from a mine in a mineral resource is deemed, for the purposes of this Part, not to be an outlay or payment described in paragraph 18(1)(b). (3) Subsection (1) applies to taxation years that end after November 5, 2010. (4) Subsection (2) applies in respect of expenses incurred after November 5, 2010. 201. (1) Paragraph (e) of the definition “Canadian development expense” in subsection 66.2(5) of the Act is replaced by the following: (e) the cost to the taxpayer of, including any payment for the preservation of a taxpayer’s rights in respect of, any property described in paragraph (b), (e) or (f) of the definition “Canadian resource property” in subsection 66(15), or any right to or interest in — or for civil law, any right in or to — the property (other than a right or an interest that the taxpayer has by reason of being a beneficiary under a trust or a member of a partnership), (2) The description of B in the definition “cumulative Canadian development expense” in subsection 66.2(5) of the Act is replaced by the following: B is the total of all amounts that were, because of subsection (1), included in computing the amount referred to in paragraph 59(3.2)(c) for taxation years ending before that time, 2011-2012-2013 Impôt et ta (3) Subsection (1) applies to taxation years that begin after 2006, except that in its application to taxation years that begin in 2007, paragraph (e) of the definition “Canadian development expense” in subsection 66.2(5) of the Act, as enacted by subsection (1), is to be read as follows: (e) notwithstanding paragraph 18(1)(m), the cost to the taxpayer of, including any payment for the preservation of a taxpayer’s rights in respect of, any property described in paragraph (b), (e) or (f) of the definition “Canadian resource property” in subsection 66(15), or any right to or interest in — or for civil law, any right in or to — the property (other than a right or an interest that the taxpayer has by reason of being a beneficiary under a trust or a member of a partnership), but not including any payment made to any of the persons referred to in subparagraph 18(1)(m)(i) for the preservation of a taxpayer’s right in respect of a Canadian resource property, nor a payment to which paragraph 18(1)(m) applied because of clause 18(1)(m)(ii)(B), (4) Subsection (2) applies to taxation years that end after November 5, 2010. 202. (1) The formula in the definition “cumulative foreign resource expense” in subsection 66.21(1) of the Act is replaced by the following: (A + A.1 + B + C + D) – (E + F + G + H + I + J) (2) The definition “cumulative foreign resource expense” in subsection 66.21(1) of the Act is amended by adding the following after the description of A: A.1 is the total of all foreign resource expenses, in respect of that country, that is the cost to the taxpayer of any of the taxpayer’s foreign resource property in respect of that country that is deemed to have been acquired by the taxpayer under C. 34 Tax Amendm paragraph 128.1(1)(c) at the last time (before the particular time) that the taxpayer became resident in Canada; (3) The description of B in the definition “cumulative foreign resource expense” in subsection 66.21(1) of the Act is replaced by the following: B is the total of all amounts included in computing the amount referred to in paragraph 59(3.2)(c.1) in respect of that country, for taxation years that ended before the particular time and at a resident time; (4) Subsections (1) and (2) are deemed to have come into force on January 1, 2005. (5) Subsection (3) applies to taxation years that end after November 5, 2010. 203. (1) Paragraph (a) of the definition “Canadian oil and gas property expense” in subsection 66.4(5) of the Act is replaced by the following: (a) the cost to the taxpayer of, including any payment for the preservation of a taxpayer’s rights in respect of, any property described in paragraph (a), (c) or (d) of the definition “Canadian resource property” in subsection 66(15) or any right to or interest in — or, for civil law, any right in or to — the property (other than a right or an interest that the taxpayer has by reason of being a beneficiary under a trust or a member of a partnership), or an amount paid to Her Majesty in right of the Province of Saskatchewan as a net royalty payment pursuant to a net royalty petroleum and natural gas lease that was in effect on March 31, 1977 to the extent that it can reasonably be regarded as a cost of acquiring the lease, (2) Subsection (1) applies to taxation years that begin after 2006, except that in its application to the taxation years that begin in 2007, paragraph (a) of the definition “Canadian oil and gas property expense” in subsection 66.4(5) of the Act, as enacted by subsection (1), is to be read as follows: 2011-2012-2013 Impôt et ta (a) notwithstanding paragraph 18(1)(m), the cost to the taxpayer of, including any payment for the preservation of a taxpayer’s rights in respect of, any property described in paragraph (a), (c) or (d) of the definition “Canadian resource property” in subsection 66(15) or any right to or interest in — or, for civil law, any right in or to — the property (other than a right or an interest that the taxpayer has by reason of being a beneficiary under a trust or a member of a partnership), or an amount paid or payable to Her Majesty in right of the Province of Saskatchewan as a net royalty payment pursuant to a net royalty petroleum and natural gas lease that was in effect on March 31, 1977 to the extent that it can reasonably be regarded as a cost of acquiring the lease, but not including any payment made to any of the persons referred to in subparagraph 18(1)(m)(i) for the preservation of a taxpayer’s right in respect of a Canadian resource property, nor a payment (other than a net royalty payment referred to in this paragraph) to which paragraph 18(1)(m) applied because of clause 18(1)(m)(ii)(B), 204. (1) Section 66.7 of the Act is amended by adding the following after subsection (10): Amalgamation — partnership property (10.1) For the purposes of subsections (1) to (5) and the definition “original owner” in subsection 66(15), if at any particular time there has been an amalgamation within the meaning assigned by subsection 87(1), other than an amalgamation to which subsection 87(1.2) applies, of two or more corporations (each of which is referred to in this subsection as a “predecessor corporation”) to form one corporate entity (referred to in this subsection as the “new corporation”) and immediately before the particular time a predecessor corporation was a member of a partnership that owned a Canadian resource property or a foreign resource property, (a) the predecessor corporation is deemed C. 34 Tax Amendm (i) to have owned, immediately before the particular time, that portion of each Canadian resource property and of each foreign resource property owned by the partnership at the particular time that is equal to the predecessor corporation’s percentage share of the total of the amounts that would be paid to all members of the partnership if the partnership were wound up immediately before the particular time, and (ii) to have disposed of those portions to the new corporation at the particular time; (b) the new corporation is deemed to have, by way of the amalgamation, acquired those portions at the particular time; and (c) the income of the new corporation for a taxation year that ends after the particular time that can reasonably be attributable to production from those properties is deemed to be the lesser of (i) the new corporation’s share of the part of the income of the partnership for fiscal periods of the partnership that end in the year that can reasonably be regarded as being attributable to production from those properties, and (ii) the amount that would be determined under subparagraph (i) for the year if the new corporation’s share of the income of the partnership for the fiscal periods of the partnership that end in the year were determined on the basis of the percentage share referred to in paragraph (a). (2) Subsection 66.7(16) of the Act is replaced by the following: Non-successor acquisitions (16) If at any time a Canadian resource property or a foreign resource property is acquired by a person in circumstances in which none of subsections (1) to (5), nor subsection 29(25) of the Income Tax Application Rules, apply, every person who was an original owner or predecessor owner of the property before that time is, for the purpose of applying those subsections to or in respect of the person or any other person who after that time acquires the 2011-2012-2013 Impôt et ta property, deemed after that time not to be an original owner or predecessor owner of the property before that time. (3) Subsection (1) applies to amalgamations that occur after 1996. (4) Subsection (2) applies to property acquired after November 5, 2010. 205. (1) Paragraph 66.8(3)(a) of the Act is replaced by the following: (a) the expression “limited partner” of a partnership has the meaning that would be assigned by subsection 96(2.4), if in subsection 96(2.5) each reference to (i) “February 25, 1986” were a reference to “June 17, 1987”, (ii) “February 26, 1986” were a reference to “June 18, 1987”, (iii) “January 1, 1987” were a reference to “January 1, 1988”, (iv) “June 12, 1986” were a reference to “June 18, 1987”, and (v) “prospectus, preliminary prospectus or registration statement” were a reference to “prospectus, preliminary prospectus, registration statement, offering memorandum or notice that is required to be filed before any distribution of securities may commence”; (a.1) the expression “at-risk amount” of a taxpayer in respect of a partnership has the meaning that would be assigned by subsection 96(2.2) if paragraph 96(2.2)(c) read as follows: (c) all amounts each of which is an amount owing at that time to the partnership, or to a person or partnership not dealing at arm’s length with the partnership, by the taxpayer or by a person or partnership not dealing at arm’s length with the taxpayer, other than any amount deducted under subparagraph 53(2)(c)(i.3) in computing the adjusted cost base, or under section 143.2 in computing the cost, to the taxpayer of the taxpayer’s partnership interest at that time, or any amount owing by the taxpayer to a person in respect of which the taxpayer is a C. 34 Tax Amendm subsidiary wholly-owned corporation or where the taxpayer is a trust, to a person that is the sole beneficiary of the taxpayer, and; (2) Subsection (1) applies to fiscal periods that end after 2003. 206. (1) The portion of subsection 67.1(1.1) of the Act before paragraph (a) is replaced by the following: Meal expenses for long-haul truck drivers (1.1) An amount paid or payable in respect of the consumption of food or beverages by a long-haul truck driver during an eligible travel period of the driver is deemed to be the amount determined by multiplying the specified percentage in respect of the amount so paid or payable by the lesser of (2) Subsection (1) applies to amounts that are paid, or become payable, after March 18, 2007. 207. (1) The portion of section 68 of the Act before paragraph (a) is replaced by the following: Allocation of amounts in consideration for property, services or restrictive covenants 68. If an amount received or receivable from a person can reasonably be regarded as being in part the consideration for the disposition of a particular property of a taxpayer, for the provision of particular services by a taxpayer or for a restrictive covenant as defined by subsection 56.4(1) granted by a taxpayer, (2) Section 68 of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) the part of the amount that can reasonably be regarded as being consideration for the restrictive covenant is deemed to be an amount received or receivable by the taxpayer in respect of the restrictive covenant irrespective of the form or legal effect of the contract or agreement, and that part is Impôt et ta 2011-2012-2013 deemed to be an amount paid or payable to the taxpayer by the person to whom the restrictive covenant was granted. (3) Subsections (1) and (2) are deemed to have come into force on February 27, 2004, except that those subsections do not apply to a taxpayer’s grant of a restrictive covenant made in writing by the taxpayer before February 27, 2004 between the taxpayer and a person with whom the taxpayer deals at arm’s length. 208. (1) Paragraph 69(1)(b) of the English version of the Act is amended by striking out “and” at the end of subparagraph (iii). (2) Subsection (1) applies to dispositions that occur after December 23, 1998. 209. (1) The portion of subsection 70(3) of the French version of the Act before paragraph (a) is replaced by the following: Droits ou biens transférés aux bénéficiaires (3) Si, avant l’expiration du délai accordé pour le choix prévu au paragraphe (2), un droit ou un bien auquel ce paragraphe s’appliquerait par ailleurs a été transféré ou distribué aux bénéficiaires ou à d’autres personnes ayant un droit de bénéficiaire sur la succession ou la fiducie, les règles ci-après s’appliquent : (2) Subsection 70(5.2) of the Act is replaced by the following: Resource property and land inventory (5.2) If in a taxation year a taxpayer dies, (a) the taxpayer is deemed (i) to have disposed, at the time that is immediately before the taxpayer’s death, of each (A) Canadian resource property of the taxpayer, (B) foreign resource property of the taxpayer, and (C) property that was land included in the inventory of a business of the taxpayer, and C. 34 Tax Amendm (ii) subject to paragraph (c), to have received at that time proceeds of disposition for each such property equal to its fair market value at that time; (b) any person who, as a consequence of the taxpayer’s death, acquires a property that is deemed by paragraph (a) to have been disposed of by the taxpayer is, subject to paragraph (c), deemed to have acquired the property at the time of the death at a cost equal to its fair market value at the time that is immediately before the death; and (c) where the taxpayer was resident in Canada at the time that is immediately before the taxpayer’s death, a particular property described in clause (a)(i)(A), (B) or (C) is, on or after the death and as a consequence of the death, transferred or distributed to a spouse or common-law partner of the taxpayer described in paragraph (6)(a) or a trust described in paragraph (6)(b), and it can be shown within the period that ends 36 months after the death (or, where written application has been made to the Minister by the taxpayer’s legal representative within that period, within any longer period that the Minister considers reasonable in the circumstances) that the particular property has, within that period, vested indefeasibly in the spouse, common-law partner or trust, as the case may be, (i) the taxpayer is deemed to have received, at the time that is immediately before the taxpayer’s death, proceeds of disposition of the particular property equal to (A) if the particular property is Canadian resource property of the taxpayer or foreign resource property of the taxpayer, the amount specified by the taxpayer’s legal representative in the taxpayer’s return of income filed under paragraph 150(1)(b), not exceeding its fair market value at that time, and (B) if the particular property was land included in the inventory of a business of the taxpayer, its cost amount to the taxpayer at that time, and 2011-2012-2013 Impôt et ta (ii) the spouse, common-law partner or trust, as the case may be, is deemed to have acquired at the time of the death the particular property at a cost equal to the amount determined under subparagraph (i) in respect of the disposition of it under paragraph (a). (3) The portion of subsection 70(6) of the French version of the Act before paragraph (a) is replaced by the following: Transfert ou distribution de biens à l’époux ou au conjoint de fait ou à une fiducie à leur profit (6) Lorsqu’un bien d’un contribuable qui résidait au Canada immédiatement avant son décès est un bien auquel le paragraphe (5) s’appliquerait par ailleurs et qu’il est, par suite du décès du contribuable, transféré ou distribué : (4) The portion of subsection 70(6.1) of the French version of the Act before paragraph (a) is replaced by the following: Transfert ou distribution du compte de stabilisation du revenu net à l’époux ou au conjoint de fait ou à une fiducie (6.1) Lorsqu’un bien qui est un compte de stabilisation du revenu net d’un contribuable est transféré ou distribué à l’une des personnes ciaprès au moment du décès du contribuable ou postérieurement et par suite de ce décès, les paragraphes (5.4) et 73(5) ne s’appliquent pas au second fonds du compte de stabilisation du revenu net du contribuable : (5) The portion of paragraph 70(7)(b) of the French version of the Act before subparagraph (i) is replaced by the following: b) le représentant légal du contribuable peut, dans la déclaration de revenu du contribuable (sauf celle produite en vertu des paragraphes (2) ou 104(23), de l’alinéa 128(2)e) ou du paragraphe 150(4)) dans laquelle il énumère un ou plusieurs biens, sauf un compte de stabilisation du revenu net, qui ont été transférés ou distribués à la fiducie au moment du décès du contribuable ou postérieurement et par suite de ce décès et dont la juste valeur marchande globale immédiatement après ce décès est au moins égale au total des dettes non admissibles du contribuable, faire un choix pour que, à la fois : (6) Subsection (2) applies to taxation years that begin after 2006. C. 34 Tax Amendm 210. The portion of subsection 72(2) of the French version of the Act before paragraph (a) is replaced by the following: Choix par les représentants légaux et le bénéficiaire du transfert concernant les provisions (2) Lorsqu’un bien d’un contribuable qui représente le droit de recevoir une somme a été, au moment du décès du contribuable ou postérieurement et par suite de ce décès, transféré ou distribué à son époux ou conjoint de fait visé à l’alinéa 70(6)a) ou à une fiducie visée à l’alinéa 70(6)b) (appelés « bénéficiaire du transfert » au présent paragraphe), que le contribuable résidait au Canada immédiatement avant son décès et que le représentant légal du contribuable et le bénéficiaire du transfert ont fait, à l’égard du bien, un choix conjoint selon le formulaire prescrit, les règles ci-après s’appliquent : 211. (1) Subsection 73(2) of the Act is replaced by the following: Capital cost and amount deemed allowed to spouse, etc., or trust (2) If a transferee is deemed by subsection (1) to have acquired any particular depreciable property of a prescribed class of a taxpayer for an amount determined under paragraph (1)(b) and the capital cost to the taxpayer of the particular property exceeds the amount determined under that paragraph, in applying sections 13 and 20 and any regulations made under paragraph 20(1)(a) (a) the capital cost to the transferee of the particular property is deemed to be the amount that was the capital cost to the taxpayer of the particular property; and (b) the excess is deemed to have been allowed to the transferee in respect of the particular property under regulations made under paragraph 20(1)(a) in computing income for taxation years before the acquisition of the particular property. (2) Paragraph 73(3)(a) of the Act is replaced by the following: (a) the property was, before the transfer, land in Canada or depreciable property in Canada of a prescribed class, of the taxpayer, or any eligible capital property in respect of a fishing or farming business carried on in Canada by the taxpayer; Impôt et ta 2011-2012-2013 (3) Subsection (1) applies to transfers that occur after 1999. (4) Subsection (2) applies to dispositions of property that occur after May 1, 2006, other than a disposition in respect of which a taxpayer has made an election under subsection 11(5) of the Budget Implementation Act, 2006, No. 2. 212. (1) Paragraph 75(3)(b) of the Act is replaced by the following: (b) by an employee life and health trust, an employee trust, a private foundation that is a registered charity, a related segregated fund trust (within the meaning assigned by paragraph 138.1(1)(a)), a trust described by paragraph (a.1) of the definition “trust” in subsection 108(1), or a trust described by paragraph 149(1)(y); (2) Subsection (1) applies to taxation years that begin after October 31, 2011. 213. (1) The Act is amended by adding the following after section 75.1: Rules applicable with respect to “qualifying trust annuity” 75.2 If an amount paid to acquire a qualifying trust annuity with respect to a taxpayer was deductible under paragraph 60(l) in computing the taxpayer’s income, (a) any amount that is paid out of or under the annuity at any particular time after 2005 and before the death of the taxpayer is deemed to have been received out of or under the annuity at the particular time by the taxpayer, and not to have been received by any other taxpayer; and (b) if the taxpayer dies after 2005 (i) an amount equal to the fair market value of the annuity at the time of the taxpayer’s death is deemed to have been received, immediately before the taxpayer’s death, by the taxpayer out of or under the annuity, and (ii) for the purpose of subsection 70(5), the annuity is to be disregarded in determining the fair market value C. 34 Tax Amendm (immediately before the taxpayer’s death) of the taxpayer’s interest in the trust that is the annuitant under the annuity. (2) Subsection (1) is deemed to have come into force on January 1, 2006. 214. (1) Subparagraph 80.04(6)(a)(ii) of the Act is replaced by the following: (ii) on or before the later of (A) the expiry of the 90-day period commencing on the day of mailing of an assessment of tax payable under this Part or a notification that no tax is payable under this Part, as the case may be, for a taxation year or fiscal period described in clause (i)(A) or (B), as the case may be, and (B) if the debtor is an individual (other than a trust) or a testamentary trust, the day that is one year after the taxpayer’s filing-due date for the year; (2) Subsection (1) applies for taxation years that end after February 21, 1994. 215. (1) The Act is amended by adding the following after section 80.1: Application 80.2 (1) Subsections (2) to (13) apply if (a) in a taxation year, a taxpayer, under the terms of a contract, pays to a person (referred to in this section as the “recipient”) an amount (referred to in this section as the “specified amount”) that may reasonably be considered to be received by the recipient as a reimbursement of, or a contribution or an allowance in respect of, an amount (referred to in this section as the “original amount”) (i) that was described by paragraph 18(1)(m) and was paid or payable by the recipient, or (ii) that was, in respect of the recipient, an amount described by paragraph 12(1)(o); Impôt et ta 2011-2012-2013 (b) the original amount is paid or became payable or receivable in a taxation year or fiscal period of the recipient that begins before 2007; and (c) the taxpayer is resident in Canada or carries on business in Canada when the specified amount is paid. Rules relating to time of payment (2) If the specified amount is paid in a taxation year of the taxpayer that begins before 2008, the eligible portion of the specified amount, referred to in subsection (11), is deemed to be a payment described by paragraph 18(1)(m). If, however, the specified amount is paid in a taxation year of the taxpayer that begins after 2007, the specified amount is deemed, for the purpose of applying this section to the taxpayer, to be nil. Applying paragraph 18(1)(m) (3) For the purpose of applying paragraph 18(1)(m) for the taxpayer’s taxation year in which the specified amount was paid, the amount to which that paragraph applies is to be determined for that taxation year (a) if the taxpayer was in existence at the time the original amount became receivable by a person referred to in subparagraph 12(1)(o)(i) or became payable to a person referred to in subparagraph 18(1)(m)(i), as if the specified amount were paid by the taxpayer at that time; and (b) in any other case, as if (i) the taxpayer were in existence and had a calendar taxation year at the time the original amount became receivable by a person referred to in subparagraph 12(1)(o)(i) or became payable to a person referred to in subparagraph 18(1)(m)(i), and (ii) the specified amount were paid by the taxpayer at that time. Exception for certain partnership reimbursements (4) Subsection (3) does not apply to a specified amount paid by a taxpayer if (a) the recipient is a partnership; C. 34 Tax Amendm (b) the original amount became receivable by a person referred to in subparagraph 12(1)(o)(i) or became payable to a person referred to in subparagraph 18(1)(m)(i), in a particular fiscal period of the partnership; (c) the taxpayer is a member of the partnership at the end of the particular fiscal period; and (d) the taxpayer paid the specified amount before the end of the taxation year of the taxpayer in which that particular fiscal period ends. Specified amount deemed to be paid at end of taxation year (5) A specified amount paid by the taxpayer to a partnership is deemed to have been paid on the last day of a particular taxation year of the taxpayer, and not at the time it was paid, if (a) the taxpayer paid an amount to the partnership in the particular taxation year (referred to in this subsection as the “initial payment”); (b) the initial payment was paid before September 17, 2004; (c) the initial payment is an amount to which subsection (3) did not apply because of subsection (4); (d) the taxpayer’s share of the original amount in respect of the initial payment is greater than the initial payment; (e) the specified amount is equal to or less than the difference between the taxpayer’s share of the original amount in respect of the initial payment and the initial payment; (f) the taxpayer elects in the taxpayer’s return of income for the taxpayer’s taxation year that includes the time at which the specified amount would, if this Act were read without reference to this subsection, have been paid, to have this subsection apply to the specified amount; and (g) the specified amount is paid before 2006. 2011-2012-2013 Impôt et ta Inclusion in recipient’s income (6) The recipient shall include in computing the recipient’s income for the taxation year or fiscal period in which the original amount was paid or became payable or receivable, the amount, if any, by which the eligible portion of the specified amount exceeds the portion of the original amount that was included in computing the income of the recipient for the taxation year or fiscal period because of paragraph 12(1)(o) or that was not deductible in computing the income of the recipient for the taxation year or fiscal period because of paragraph 18(1)(m). Interpretation — portion of the original amount (7) For the purpose of subsection (6), the portion of the original amount that was included in computing the income of the recipient or that was not deductible in computing the income of the recipient is the amount that would be included in computing the income of the recipient under paragraph 12(1)(o) or that would not be deductible in computing the income of the recipient under paragraph 18(1)(m), if the original amount were equal to the eligible portion of the specified amount. Inclusion in recipient’s income (8) The recipient shall include, in computing the recipient’s income for its taxation year or fiscal period in which the original amount was paid or became payable or receivable, the amount, if any, by which the specified amount exceeds the eligible portion of the specified amount. Deduction by taxpayer (9) Subject to paragraphs 18(1)(a) and (b), the taxpayer may deduct in computing the taxpayer’s income for the taxpayer’s taxation year in which the specified amount was paid, the amount, if any, by which the specified amount exceeds the eligible portion of the specified amount. Specified amount deemed not to be payable or receivable (10) Except for the purposes of this section and subparagraph 53(1)(e)(iv.1), (a) the taxpayer is deemed not to have paid, and not to have been obligated to pay, the specified amount; and (b) the recipient is deemed not to have received, and not to have been entitled to receive, the specified amount. C. 34 Eligible portion of a specified amount (11) The eligible portion of a specified amount is Tax Amendm (a) an amount equal to the specified amount if (i) the specified amount was paid before September 17, 2004, (ii) the original amount is a tax imposed under a provincial law on the production of (A) petroleum, natural gas or related hydrocarbons from a natural accumulation of petroleum or natural gas (other than a mineral resource) located in Canada, or from an oil or gas well located in Canada if the petroleum, natural gas or related hydrocarbons are not, before extraction, owned by the Crown in right of Canada or a province, or (B) metals, minerals or coal from a mineral resource located in Canada if the metals, minerals or coal are not, before extraction, owned by the Crown in right of Canada or a province, (iii) the specified amount does not exceed the taxpayer’s share of the original amount, or (iv) the original amount is a prescribed amount; and (b) the taxpayer’s share of the original amount, in any other case. Taxpayer’s share of original amount (12) A taxpayer’s share of an original amount in respect of a specified amount paid by the taxpayer to a recipient in respect of a property is the amount that may reasonably be considered to be the taxpayer’s share of the total of all amounts described in paragraph 12(1)(o) or 18(1)(m) in respect of the property, which share may not exceed the total of (a) that proportion of the total of all amounts described in paragraph 12(1)(o) or 18(1)(m) in respect of the property that the taxpayer’s share of production from the property payable to the taxpayer as a royalty, which royalty is 2011-2012-2013 Impôt et ta computed without reference to the costs of exploration or production, is of the total production from the property, and (b) that proportion of the total of all amounts described in paragraph 12(1)(o) or 18(1)(m) in respect of the property (other than those amounts which the recipient has received or is entitled to receive as a reimbursement, contribution or allowance in respect of a royalty described in paragraph (a)) that the taxpayer’s share of the income from the property is of the total income from the property. Reduction in original amount for Part XII of the regulations (13) For the purpose of applying Part XII of the Income Tax Regulations, an original amount in respect of which a specified amount is received is deemed, for the taxation year in which the original amount was paid or became payable or receivable, not to include an amount equal to the eligible portion of the specified amount. (2) Subsection (1) applies in respect of specified amounts paid after 2001. (3) Where a person is liable to an amount of tax under Part I of the Act for a taxation year that exceeds the amount to which the person would be liable if section 80.2 of the Act applied as it read on December 31, 2001, the person is deemed, for the purpose of determining any interest or penalty payable by that person, to have paid the excess on that person’s balance-due day, if (a) the person’s balance-due day for the taxation year was before September 17, 2004; and (b) the excess was paid to the Receiver General before March 2005. (4) Notwithstanding subsections 152(4) to (5) of the Act, all assessments, determinations, and redeterminations may be made as necessary to give effect to subsections (1) to (3). C. 34 Tax Amendm 216. (1) The portion of subsection 80.4(8) of the Act before paragraph (a) is replaced by the following: Meaning of connected (8) For the purposes of subsection (2), a person or partnership is connected with a shareholder of a corporation if that person or partnership does not deal at arm’s length with, or is affiliated with, the shareholder, unless, in the case of a person, that person is (2) Subsection (1) applies in respect of loans made and indebtedness arising after October 31, 2011. 217. (1) Paragraph 81(1)(g.3) of the Act is replaced by the following: Certain government funded trusts (g.3) the amount that, but for this paragraph, would be the income of the taxpayer for the year if (i) the taxpayer is the trust established under (A) the 1986-1990 Hepatitis C Settlement Agreement entered into by Her Majesty in right of Canada and Her Majesty in right of each of the provinces, (B) the Pre-1986/Post-1990 Hepatitis C Settlement Agreement entered into by Her Majesty in right of Canada, or (C) the Indian Residential Schools Settlement Agreement entered into by Her Majesty in right of Canada on May 8, 2006, and (ii) the only contributions made to the taxpayer before the end of the year are those provided for under the relevant Agreement described in subparagraph (i); (2) Subsection 81(1) of the Act is amended by striking out “or” at the end of paragraph (q), by adding “or” at the end of paragraph (r) and by adding the following after paragraph (r): 2011-2012-2013 Salary deferral leave plans Impôt et ta (s) an amount paid to the taxpayer in the year under an arrangement described in paragraph 6801(a) of the Income Tax Regulations to the extent that the amount may reasonably be considered to be attributable to amounts that (i) were included in the taxpayer’s income for a preceding taxation year and were income, interest or other additional amounts, described in subparagraph 6801(a)(iv) of the Income Tax Regulations, and (ii) were re-contributed by the taxpayer under the arrangement in a preceding taxation year. (3) Subsection (1) applies to the 2006 and subsequent taxation years, except that for the 2006 taxation year, subparagraph 81(1)(g.3)(i) of the Act, as enacted by subsection (1), is to be read as follows: (i) the taxpayer is the trust established under (A) the 1986-1990 Hepatitis C Settlement Agreement entered into by Her Majesty in right of Canada and Her Majesty in right of each of the provinces, or (B) the Pre-1986/Post-1990 Hepatitis C Settlement Agreement entered into by Her Majesty in right of Canada, and (4) Subsection (2) applies to the 2000 and subsequent taxation years. 218. (1) Clause 82(1)(a)(ii)(B) of the Act, as it read immediately before its repeal by S.C. 2007, c. 2, s. 44(1), is replaced by the following: (B) where the taxpayer is an individual, the total of all amounts each of which is, or is deemed by paragraph 260(12)(b) to have been, an amount paid by the taxpayer in the year and deemed by subsection 260(5.1) to have been received by another person as a taxable dividend, C. 34 Tax Amendm (2) The portion of subsection 82(1) of the Act before paragraph (c) is replaced by the following: Taxable dividends received 82. (1) In computing the income of a taxpayer for a taxation year, there shall be included the total of the following amounts: (a) the amount, if any, by which (i) the total of all amounts, other than eligible dividends and amounts described in paragraph (c), (d) or (e), received by the taxpayer in the taxation year from corporations resident in Canada as, on account of, in lieu of payment of or in satisfaction of, taxable dividends, exceeds (ii) if the taxpayer is an individual, the total of all amounts each of which is, or is deemed by paragraph 260(12)(b) to have been, paid by the taxpayer in the taxation year and deemed by subsection 260(5.1) to have been received by another person as a taxable dividend (other than an eligible dividend); (a.1) the amount, if any, by which (i) the total of all amounts, other than amounts included in computing the income of the taxpayer because of paragraph (c), (d) or (e), received by the taxpayer in the taxation year from corporations resident in Canada as, on account of, in lieu of payment of or in satisfaction of, eligible dividends, exceeds (ii) if the taxpayer is an individual, the total of all amounts each of which is, or is deemed by paragraph 260(12)(b) to have been, paid by the taxpayer in the taxation year and deemed by subsection 260(5.1) to have been received by another person as an eligible dividend; (b) if the taxpayer is an individual, other than a trust that is a registered charity, the total of (i) 25% of the amount determined under paragraph (a) in respect of the taxpayer for the taxation year, and Impôt et ta 2011-2012-2013 (ii) the product of the amount determined under paragraph (a.1) in respect of the taxpayer for the taxation year multiplied by (A) for taxation years that end after 2005 and before 2010, 45%, (B) for the 2010 taxation year, 44%, (C) for the 2011 taxation year, 41%, and (D) for taxation years that end after 2011, 38%; (3) Subsection 82(1.1) of the Act is replaced by the following: Limitation as to paragraph (1)(c) (1.1) An amount shall be included in the amounts described in paragraph (1)(c) in respect of a taxable dividend received at any time as part of a dividend rental arrangement only if that dividend was received on a share acquired before that time and after April, 1989. (4) Subsection (1) applies (a) to amounts paid in respect of arrangements made after 2001, except that, in its application to amounts paid in respect of an arrangement made before December 21, 2002, clause 82(1)(a)(ii)(B) of the Act, as enacted by subsection (1), is to be read without reference to the expression “or is deemed by paragraph 260(12)(b) to have been” unless an election referred to in paragraph 358(34)(b) has been made in respect of the arrangement; and (b) to amounts paid in respect of arrangements made after November 2, 1998 and before 2002, if the parties to the arrangement have made the election referred to in paragraph 358(34)(b), except that in its application to those arrangements, the reference to “subsection 260(5.1)” in clause 82(1)(a)(ii)(B) of the Act, as enacted by subsection (1), is to be read as a reference to “subsection 260(5)”. C. 34 Tax Amendm (5) Subsections (2) and (3) apply to amounts received or paid after 2005. 219. (1) Subsection 84(4.1) of the Act is replaced by the following: Deemed dividend on reduction of paid-up capital (4.1) Any amount paid by a public corporation on the reduction of the paid-up capital in respect of any class of shares of its capital stock, otherwise than by way of a redemption, acquisition or cancellation of any shares of that class or by way of a transaction described in subsection (2) or section 86, is deemed to have been paid by the corporation and received by the person to whom it was paid, as a dividend, unless (a) the amount may reasonably be considered to be derived from proceeds of disposition realized by the public corporation, or by a person or partnership in which the public corporation had a direct or indirect interest at the time that the proceeds were realized, from a transaction that occurred (i) outside the ordinary course of the business of the corporation, or of the person or partnership that realized the proceeds, and (ii) within the period that commenced 24 months before the payment; and (b) no amount that may reasonably be considered to be derived from those proceeds was paid by the public corporation on a previous reduction of the paid-up capital in respect of any class of shares of its capital stock. (2) Subsection 84(7) of the Act is replaced by the following: When dividend payable (7) A dividend that is deemed by this section or section 84.1, 128.1 or 212.1 to have been paid at a particular time is deemed, for the purposes of this subdivision and sections 131 and 133, to have become payable at that time. (3) Subsection (1) applies to amounts paid after 1996, except that in respect of those amounts paid before February 27, 2004, subsection 84(4.1) of the Act, as enacted by subsection (1), is to be read as follows: Impôt et ta 2011-2012-2013 (4.1) Any amount paid by a public corporation on the reduction of the paid-up capital in respect of any class of shares of its capital stock, otherwise than by way of a redemption, acquisition or cancellation of any shares of that class or by way of a transaction described in subsection (2) or in section 86, is deemed to have been paid by the corporation and received by the person to whom it was paid, as a dividend, unless the amount may reasonably be considered to be derived from proceeds of disposition realized by the public corporation, or by a person or partnership in which the public corporation had a direct or indirect interest at the time that the proceeds were realized, from a transaction that occurred outside the ordinary course of the business of the public corporation, or of the person or partnership that realized the proceeds. (4) Subsection (2) applies to dividends deemed to have been paid after February 23, 1998. 220. (1) Paragraph 85(1)(d.1) of the Act is replaced by the following: (d.1) for the purpose of determining after the disposition time the amount to be included under paragraph 14(1)(b) in computing the corporation’s income, there shall be added to the amount otherwise determined for C in that paragraph the amount determined by the formula 1/2 × [(A × B/C) – 2(D – E)] + F + G where A is the amount, if any, determined for Q in the definition “cumulative eligible capital” in subsection 14(5) in respect of the taxpayer’s business immediately before the disposition time, B is the fair market value immediately before the disposition time of the eligible capital property disposed of to the corporation by the taxpayer, C. 34 Tax Amendm C is the total of the fair market value immediately before the disposition time of all eligible capital property of the taxpayer in respect of the business and each amount that was described in B in respect of an earlier disposition made after the taxpayer’s adjustment time, D is the amount, if any, that would be included under subsection 14(1) in computing the taxpayer’s income as a result of the disposition if the values determined for C and D in paragraph 14(1)(b) were zero, E is the amount, if any, that would be included under subsection 14(1) in computing the taxpayer’s income as a result of the disposition if the value determined for D in paragraph 14(1)(b) were zero, F is the total of all amounts, each of which is an amount determined under this paragraph as it applied to the taxpayer in respect of a disposition to the corporation on or before the disposition time, and G is the total of all amounts, each of which is an amount determined under subparagraph 88(1)(c.1)(ii) as it applied to the taxpayer in respect of a winding-up before the disposition time; (2) Subsection 85(1) of the Act is amended by adding the following after paragraph (d.1): (d.11) for the purpose of determining after the time of the disposition (referred to in this paragraph and in paragraphs (d.1) and (d.12) as the “disposition time”) the amount to be included under paragraph 14(1)(a) or (b) in computing the corporation’s income, there Impôt et ta 2011-2012-2013 shall be added to the amount otherwise determined for each of A and F in the definition “cumulative eligible capital” in subsection 14(5) the amount, if any, determined by the formula (A × B/C) + D + E where A is the amount, if any, that would be determined for F in that definition in respect of the taxpayer’s business at the beginning of the taxpayer’s following taxation year if the taxpayer’s taxation year that includes the disposition time had ended immediately after the disposition time and if, in respect of the disposition, this Act were read without reference to paragraph (d.12), B is the fair market value immediately before the disposition time of the eligible capital property disposed of to the corporation by the taxpayer, C is the fair market value immediately before the disposition time of all eligible capital property of the taxpayer in respect of the business and each amount that was described in B in respect of an earlier disposition made after the taxpayer’s adjustment time, D is the total of all amounts, each of which is an amount determined under this paragraph as it applied to the taxpayer in respect of a disposition to the corporation on or before the disposition time, and E is the total of all amounts, each of which is an amount determined under subparagraph 88(1)(c.1)(i) as it applied to the taxpayer in respect of a winding-up before the disposition time; (d.12) for the purpose of determining after the disposition time the amount to be included under paragraph 14(1)(a) or (b) in computing the taxpayer’s income, the amount, if any, determined by the formula in paragraph (d.11) in respect of the disposition is to be deducted from each of the amounts otherwise determined C. 34 Tax Amendm (i) by subparagraph 14(1)(a)(ii), and (ii) for the description of B in paragraph 14(1)(b); (3) Subsection (1) applies to taxation years of a corporation that end after December 20, 2002. (4) Subsection (2) applies in respect of the disposition of an eligible capital property by a taxpayer to a corporation unless (a) the disposition by the taxpayer occurred before December 21, 2002; and (b) the corporation disposed of the eligible capital property, before June 7, 2007 and in a taxation year of the corporation ending after February 27, 2000, to a person with whom the corporation was dealing at arm’s length at the time of that disposition by the corporation. 221. (1) Section 85.1 of the Act is amended by adding the following after subsection (2.1): Issuance deemed made to vendor (2.2) For the purposes of subsection (1), if a purchaser issues shares of a class of its capital stock (in this subsection referred to as “purchaser shares”) to a trust under a court-approved plan or scheme of arrangement in consideration for which a vendor disposes of exchanged shares that trade on a designated stock exchange to the purchaser solely for purchaser shares that are widely traded on a designated stock exchange immediately after and as part of completion of the plan or scheme of arrangement, the issuance to the trust is deemed to be an issuance to the vendor. (2) Section 85.1 of the Act is amended by adding the following after subsection (6): 2011-2012-2013 Issuance deemed made to vendor Impôt et ta (6.1) For the purposes of subsection (5), if a foreign purchaser issues shares of a class of its capital stock (in this subsection referred to as “foreign purchaser shares”) to a trust under a court-approved plan or scheme of arrangement in consideration for which a vendor disposes of exchanged foreign shares that trade on a designated stock exchange to the purchaser solely for foreign purchaser shares that are widely traded on a designated stock exchange immediately after and as part of completion of the plan or scheme of arrangement, the issuance to the trust is deemed to be an issuance to the vendor. (3) The portion of subsection 85.1(7) of the English version of the Act before paragraph (a) is replaced by the following: Application of subsection (8) (7) Subsection (8) applies in respect of the disposition before 2013 by a taxpayer of SIFT wind-up entity equity (referred to in subsection (8) as the “particular unit”) to a taxable Canadian corporation if (4) The portion of paragraph 85.1(8)(f) of the English version of the Act before the first formula is replaced by the following: (f) in computing the paid-up capital in respect of each class of shares of the capital stock of the corporation at any time after the disposition there shall be deducted the amount determined by the formula (5) Subsections (1) and (2) apply to share exchanges made after June 2005 except that those subsections do not apply to a particular share exchange of a taxpayer that occurs before November 5, 2010 if, within six months of being advised by the Minister of National Revenue that subsection (1) or (2), as the case may be, applies to the exchange, the taxpayer elects in writing not to have that subsection apply to the exchange. 222. (1) Subparagraphs 86.1(2)(c)(ii) and (iii) of the Act are replaced by the following: C. 34 Tax Amendm (ii) at the time of the distribution, the shares of the class that includes the original shares are widely held and (A) are actively traded on a designated stock exchange in the United States, or (B) are required, under the Securities Exchange Act of 1934 of the United States, as amended from time to time, to be registered with the Securities and Exchange Commission of the United States and are so registered, and (iii) under the provisions of the Internal Revenue Code of 1986 of the United States, as amended from time to time, that apply to the distribution, the shareholders of the particular corporation who are resident in the United States are not taxable in respect of the distribution; (2) Subparagraph 86.1(2)(e)(i) of the Act is replaced by the following: (i) that, at the time of the distribution, the shares of the class that includes the original shares are shares described in subparagraph (c)(ii) or (d)(ii), (3) Subparagraph 86.1(2)(e)(vi) of the Act is replaced by the following: (vi) in the case of a distribution that is not prescribed, that the distribution is not taxable under the provisions of the Internal Revenue Code of 1986 of the United States, as amended from time to time, that apply to the distribution, (4) Subsections (1) to (3) apply to distributions made after 1999, except that (a) with respect to a distribution in respect of original shares described in clause 86.1(2)(c)(ii)(B) of the Act, as enacted by subsection (1), (i) information referred to in paragraph 86.1(2)(e) of the Act is deemed to be provided to the Minister of National Revenue on a timely basis if it is 2011-2012-2013 Impôt et ta provided to that Minister before the 90th day after the day on which this Act receives royal assent; and (ii) an election referred to in paragraph 86.1(2)(f) of the Act is deemed to be filed on a timely basis if it is filed with the Minister of National Revenue before the 90th day after the day on which this Act receives royal assent; and (b) for the period before December 14, 2007, the reference to “designated stock exchange” in clause 86.1(2)(c)(ii)(A), as enacted by subsection (1), is to be read as a reference to “prescribed stock exchange”. 223. (1) Paragraph 87(2)(g.2) of the Act is replaced by the following: Financial institution rules (g.2) for the purposes of paragraphs 142.4(4)(c) and (d) and subsections 142.51(11) and 142.6(1), the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation; (2) Subsection 87(2) of the Act is amended by adding the following after paragraph (g.4): Patronage dividends (g.5) for the purposes of section 135, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation; (3) Paragraphs 87(2)(j.9) and (j.91) of the Act are replaced by the following: Part I.3 tax (j.9) for the purpose of determining the amount deductible by the new corporation for any taxation year under section 125.3, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation; Part I.3 and Part VI tax (j.91) for the purpose of determining the amount deductible under subsection 181.1(4) or 190.1(3) by the new corporation for any taxation year, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation, C. 34 Tax Amendm except that this paragraph does not affect the determination of the fiscal period of any corporation or the tax payable by any corporation for any taxation year that ends before the amalgamation; (4) Subsection 87(2) of the Act is amended by adding the following after paragraph (l.3): Subsection 13(4.2) election (l.4) for the purposes of subsection 13(4.3) and paragraph 20(16.1)(b), the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation; Contingent amount — section 143.4 (l.5) for the purposes of section 143.4, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation; (5) Subsection 87(2) of the Act is amended by adding the following after paragraph (m.1): Gift of predecessor’s property (m.2) for the purpose of computing the fair market value of property under subsection 248(35), the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation; (6) Paragraph 87(2)(o) of the Act is replaced by the following: Expiration of options previously granted (o) for the purpose of subsection 49(2), (i) any option granted by a predecessor corporation that expires after the amalgamation is deemed to have been granted by the new corporation, and any proceeds received by the predecessor corporation for the granting of the option is deemed to have been received by the new corporation, (ii) any person to whom the option was granted who was not dealing at arm’s length with the predecessor corporation at the time that the option was granted is deemed to have been dealing with the new corporation not at arm’s length at the time that the option was granted, and (iii) any person to whom the option was granted who was dealing at arm’s length with the predecessor corporation at the time that the option was granted is deemed 2011-2012-2013 Impôt et ta to have been dealing with the new corporation at arm’s length at the time that the option was granted; (7) Subsection 87(2) of the Act is amended by adding the following after paragraph (q): Employees profit sharing plan (r) an election made under subsection 144(10) by a predecessor corporation is deemed to be an election made by the new corporation; (8) Subparagraph 87(2)(s)(ii) of the Act is replaced by the following: (ii) if, on the amalgamation, the new corporation issues a share (in this subparagraph and subsection 135.1(10) referred to as the “new share”) that is described in all of paragraphs (b) to (d) of the definition “tax deferred cooperative share” in subsection 135.1(1) to a taxpayer in exchange for a share of a predecessor corporation (in this subparagraph and subsection 135.1(10) referred to as the “old share”) that was, at the end of the predecessor corporation’s last taxation year, a tax deferred cooperative share within the meaning assigned by that definition, and the amount of paid-up capital, and the amount, if any, that the taxpayer is entitled to receive on a redemption, acquisition or cancellation, of the new share are equal to those amounts, respectively, in respect of the old share, subsection 135.1(10) applies in respect of the exchange; (9) Paragraph 87(2)(mm) of the Act is repealed. (10) Section 87 of the Act is amended by adding the following after subsection (2.2): Quebec credit unions (2.3) For the purpose of applying this section to an amalgamation governed by section 689 of An Act respecting financial services cooperatives, R.S.Q., c. C-67.3, an investment deposit of a credit union is deemed to be a share of a separate class of the capital stock of a predecessor corporation in respect of the amalgamation the adjusted cost base and paid up capital of which to the credit union is equal C. 34 Tax Amendm to the adjusted cost base to the credit union of the investment deposit immediately before the amalgamation if (a) immediately before the amalgamation, the investment deposit is an investment deposit to which section 425 of the Savings and Credit Unions Act, R.S.Q., c. C-4.1, applies to the investment fund of that predecessor corporation; and (b) on the amalgamation the credit union disposes of the investment deposit for consideration that consists solely of shares of a class of the capital stock of the new corporation. (11) Paragraphs 87(4.4)(c) and (d) of the Act are replaced by the following: (c) for the consideration under the agreement (i) a share (in this subsection referred to as the “old share”) of the predecessor corporation that was a flow-through share (other than a right to acquire a share) was issued to the person before the amalgamation, or (ii) a right was issued to the person before the amalgamation to acquire a share that would, if it were issued, be a flow-through share, and (d) the new corporation (i) issues, on the amalgamation and in consideration for the disposition of the old share, a share (in this subsection referred to as a “new share”) of any class of its capital stock to the person (or to any person or partnership that subsequently acquired the old share) and the terms and conditions of the new share are the same as, or substantially the same as, the terms and conditions of the old share, or (ii) is, because of the right referred to in subparagraph (c)(ii), obliged after the amalgamation to issue to the person a share of any class of the new corporation’s capital stock that would, if it were issued, be a flow-through share, 2011-2012-2013 Impôt et ta (12) Subsection 87(9) of the Act is amended by adding the following after paragraph (a.2): (a.21) for the purpose of paragraph (4.4)(d) (i) each parent share received by a shareholder of a predecessor corporation is deemed to be a share of the capital stock of the new corporation issued to the shareholder by the new corporation on the merger, and (ii) any obligation of the parent to issue a share of any class of its capital stock to a person in circumstances described in subparagraph (4.4)(d)(ii) is deemed to be an obligation of the new corporation to issue a share to the person; (13) Subsection (1) and paragraph 87(2)(j.9) of the Act, as enacted by subsection (3), apply to taxation years that begin after October 31, 2011. (14) Subsection (2) applies to amalgamations that occur, and windings-up that begin, after 1997. (15) Paragraph 87(2)(j.91) of the Act, as enacted by subsection (3), and paragraph 87(2)(l.4) of the Act, as enacted by subsection (4), apply to amalgamations that occur, and windings-up that begin, after December 20, 2002. (16) Paragraph 87(2)(l.5) of the Act, as enacted by subsection (4), applies in respect of taxation years that end on or after March 16, 2011. (17) Subsection (5) applies in respect of gifts of property made after 6:00 p.m. (Eastern Standard Time) on December 4, 2003. (18) Subsection (6) applies to options issued after October 24, 2012. (19) Subsection (7) applies to amalgamations that occur, and windings-up that begin, after 1994. (20) Subsection (8) is deemed to have come into force on September 29, 2009. C. 34 Tax Amendm (21) Subsection (9) applies to amalgamations that occur after March 20, 2003. (22) Subsection (10) applies to amalgamations that occur after June 2001. (23) Subsections (11) and (12) apply to amalgamations that occur after 1997. 224. (1) Paragraph 88(1)(c.1) of the Act is replaced by the following: (c.1) for the purpose of determining after the winding-up the amount to be included under subsection 14(1) in computing the parent’s income in respect of the business carried on by the subsidiary immediately before the winding-up (i) there shall be added to the amount otherwise determined for each of the descriptions of A and F in the definition “cumulative eligible capital” in subsection 14(5), the total of all amounts, each of which is the amount, if any, (A) determined for the description of F in that definition in respect of that business immediately before the winding up, (B) determined under this subparagraph as it applied to the subsidiary in respect of a winding-up before that time, or (C) determined under paragraph 85(1)(d.11) as it applied to the subsidiary in respect of a disposition to the subsidiary before that time, and (ii) there shall be added to the amount determined for the description of C in the formula in paragraph 14(1)(b), the total of all amounts, each of which is an amount that is (A) one-half of the amount, if any, determined for the description of Q in that definition in respect of that business immediately before the winding up, (B) determined under this subparagraph as it applied to the subsidiary in respect of a winding-up before that time, or 2011-2012-2013 Impôt et ta (C) determined under paragraph 85(1)(d.1) as it applied to the subsidiary in respect of a disposition to the subsidiary before that time; (2) Paragraph 88(1)(c.3) of the Act is amended by striking out “or” at the end of subparagraph (iv) and by adding the following after subparagraph (v): (vi) a share of the capital stock of the subsidiary or a debt owing by it, if the share or debt, as the case may be, was owned by the parent immediately before the winding-up, or (vii) a share of the capital stock of a corporation or a debt owing by a corporation, if the fair market value of the share or debt, as the case may be, was not, at any time after the beginning of the winding-up, wholly or partly attributable to property distributed to the parent on the winding-up; (3) Subparagraph 88(1)(c.4)(i) of the Act is replaced by the following: (i) a share of the capital stock of the parent that was (A) received as consideration for the acquisition of a share of the capital stock of the subsidiary by the parent or by a corporation that was a specified subsidiary corporation of the parent immediately before the acquisition, or (B) issued for consideration that consists solely of money, (4) Paragraph 88(1)(e.6) of the Act is replaced by the following: (e.6) if a subsidiary has made a gift in a taxation year (in this section referred to as the “gift year”), for the purposes of computing the amount deductible under section 110.1 by the parent for its taxation years that end after the subsidiary was wound up, the parent is deemed to have made a gift, in each of its C. 34 Tax Amendm taxation years in which a gift year of the subsidiary ended, equal to the amount, if any, by which the total of all amounts, each of which is the amount of a gift or, in the case of a gift made after December 20, 2002, the eligible amount of the gift, made by the subsidiary in the gift year exceeds the total of all amounts deducted under section 110.1 by the subsidiary in respect of those gifts; (5) The portion of paragraph 88(1.1)(e) of the Act before subparagraph (i) is replaced by the following: (e) if control of the parent has been acquired by a person or group of persons at any time after the commencement of the winding-up, or control of the subsidiary has been acquired by a person or group of persons at any time whatever, no amount in respect of the subsidiary’s non-capital loss or farm loss for a taxation year ending before that time is deductible in computing the taxable income of the parent for a particular taxation year ending after that time, except that such portion of the subsidiary’s non-capital loss or farm loss as may reasonably be regarded as its loss from carrying on a business and, where a business was carried on by the subsidiary in that year, such portion of the non-capital loss as may reasonably be regarded as being in respect of an amount deductible under paragraph 110(1)(k) in computing its taxable income for the year is deductible only (6) Subsection (1) applies in respect of the disposition of an eligible capital property by a subsidiary to a parent unless (a) the disposition by the subsidiary occurred before December 21, 2002; and (b) the parent disposed of the eligible capital property, before November 9, 2006, and in a taxation year of the parent ending after February 27, 2000, to a 2011-2012-2013 Impôt et ta person with whom the parent did not deal at arm’s length at the time of that disposition by the parent. (7) Subsections (2) and (3) apply to windings-up that begin, and amalgamations that occur, after 1997. (8) Subsection (4) applies to windings-up that begin, and amalgamations that occur, after December 20, 2002. (9) Subsection (5) applies to windings-up that begin after May 1996. 225. (1) Clause (a)(i)(A) of the definition “capital dividend account” in subsection 89(1) of the Act is replaced by the following: (A) the amount of the corporation’s capital gain — computed without reference to subparagraphs 52(3)(a)(ii) and 53(1)(b)(ii) — from the disposition (other than a disposition that is the making of a gift after December 8, 1997 that is not a gift described in subsection 110.1(1)) of a property in the period beginning at the beginning of its first taxation year that began after the corporation last became a private corporation and that ended after 1971 and ending immediately before the particular time (in this definition referred to as “the period”) (2) Clause (a)(i)(A) of the definition “capital dividend account” in subsection 89(1) of the Act, as enacted by subsection (1), is replaced by the following: (A) the amount of the corporation’s capital gain — computed without reference to subparagraphs 52(3)(a)(ii) and 53(1)(b)(ii) — from the disposition (other than a disposition under subsection 40(12) or that is the making of a gift after December 8, 1997 that is not a gift described in subsection 110.1(1)) of a property in the period beginning at the beginning of its first taxation year (that C. 34 Tax Amendm began after the corporation last became a private corporation and that ended after 1971) and ending immediately before the particular time (in this definition referred to as “the period”) (3) Clause (a)(i)(A) of the definition “capital dividend account” in subsection 89(1) of the Act, as enacted by subsection (2), is replaced by the following: (A) the amount of the corporation’s capital gain — computed without reference to subparagraphs 52(3)(a)(ii) and 53(1)(b)(ii) — from the disposition (other than a disposition under paragraph 40(3.1)(a) or subsection 40(12) or a disposition that is the making of a gift after December 8, 1997 that is not a gift described in subsection 110.1(1)) of a property in the period beginning at the beginning of its first taxation year that began after the corporation last became a private corporation and that ended after 1971 and ending immediately before the particular time (in this definition referred to as “the period”) (4) Clause (a)(ii)(A) of the definition “capital dividend account” in subsection 89(1) of the Act is replaced by the following: (A) the amount of the corporation’s capital loss — computed without reference to subparagraphs 52(3)(a)(ii) and 53(1)(b)(ii) — from the disposition (other than a disposition that is the making of a gift after December 8, 1997 that is not a gift described in subsection 110.1(1)) of a property in the period (5) Clause (a)(ii)(A) of the definition “capital dividend account” in subsection 89(1) of the Act, as enacted by subsection (4), is replaced by the following: 2011-2012-2013 Impôt et ta (A) the amount of the corporation’s capital loss — computed without reference to subparagraphs 52(3)(a)(ii) and 53(1)(b)(ii) — from the disposition (other than a disposition under subsection 40(3.12) or a disposition that is the making of a gift after December 8, 1997 that is not a gift described in subsection 110.1(1)) of a property in the period (6) The portion of paragraph (f) of the definition “compte de dividendes en capital” in subsection 89(1) of the French version of the Act before clause (i)(B) is replaced by the following: f) le total des montants représentant chacun un montant relatif à une distribution qu’une fiducie a effectuée sur ses gains en capital en faveur de la société au cours de la période et dont le montant est égal au moins élevé des montants suivants : (i) l’excédent du montant visé à la division (A) sur le montant visé à la division (B) : (A) le montant de la distribution, (7) Clause (f)(i)(B) of the definition “capital dividend account” in subsection 89(1) of the Act is replaced by the following: (B) the amount designated under subsection 104(21) by the trust (other than a designation to which subsection 104(21.4), as it read in its application to the corporation’s last taxation year that began before November 2011, applied) in respect of the net taxable capital gains of the trust attributable to those capital gains, and (8) The portion of paragraph (g) of the definition “compte de dividendes en capital” in subsection 89(1) of the French version of the Act before subparagraph (ii) is replaced by the following: g) le total des montants représentant chacun un montant relatif à une distribution qu’une fiducie a effectuée en faveur de la société au cours de la période au titre d’un dividende (sauf un dividende imposable) qui a été versé C. 34 Tax Amendm à la fiducie au cours d’une année d’imposition de celle-ci tout au long de laquelle elle a résidé au Canada, sur une action du capitalactions d’une autre société résidant au Canada, et dont le montant est égal au moins élevé des montants suivants : (i) le montant de la distribution, (9) Paragraph (b) of the definition “taxable Canadian corporation” in subsection 89(1) of the Act is replaced by the following: (b) was not, by reason of a statutory provision other than paragraph 149(1)(t), exempt from tax under this Part; (10) Subsections (1) and (4) apply in respect of dispositions that occur on or after November 9, 2006. (11) Subsection (2) applies to dispositions that occur on or after March 22, 2011. (12) Subsection (3) applies to dispositions under paragraph 40(3.1)(a) of the Act that occur after October 31, 2011. (13) Subsection (5) applies to dispositions under subsection 40(3.12) of the Act that occur after October 31, 2011, other than dispositions that relate to amounts deemed under subsection 40(3.1) of the Act to have been a gain from a disposition that occurred before November 1, 2011. (14) Subsections (6) and (8) apply to elections in respect of capital dividends that become payable after 1997. (15) Subsection (7) applies to taxation years that begin after October 31, 2011. (16) Subsection (9) applies in respect of taxation years that end after 1999. 226. (1) Subparagraph 91(4)(a)(ii) of the Act is replaced by the following: (ii) the taxpayer’s relevant tax factor for the year, and 2011-2012-2013 Impôt et ta (2) Section 91 of the Act is amended by adding the following after subsection (4): Denial of foreign accrual tax (4.1) For the purposes of the definition “foreign accrual tax” in subsection 95(1), foreign accrual tax applicable to a particular amount included in computing a taxpayer’s income under subsection (1) for a taxation year of the taxpayer in respect of a particular foreign affiliate of the taxpayer is not to include the amount that would, in the absence of this subsection, be foreign accrual tax applicable to the particular amount if, at any time in the taxation year (referred to in this subsection as the “affiliate year”) of the particular affiliate that ends in the taxation year of the taxpayer, (a) a specified owner in respect of the taxpayer is considered, (i) under the income tax laws (referred to in subsections (4.5) and (4.6) as the “relevant foreign tax law”) of any country other than Canada under the laws of which any income of a particular corporation — that is, at any time in the affiliate year, a pertinent person or partnership in respect of the particular affiliate — is subject to income taxation, to own less than all of the shares of the capital stock of the particular corporation that are considered to be owned by the specified owner for the purposes of this Act, or (ii) under the income tax laws (referred to in subsections (4.5) and (4.6) as the “relevant foreign tax law”) of any country other than Canada under the laws of which any income of a particular partnership — that is, at any time in the affiliate year, a pertinent person or partnership in respect of the particular affiliate — is subject to income taxation, to have a lesser direct or indirect share of the income of the particular partnership than the specified owner is considered to have for the purposes of this Act; or (b) where the taxpayer is a partnership, the direct or indirect share of the income of the partnership of any member of the partnership that is, at any time in the affiliate year, a C. 34 Tax Amendm person resident in Canada or a foreign affiliate of such a person is, under the income tax laws (referred to in subsection (4.6) as the “relevant foreign tax law”) of any country other than Canada under the laws of which any income of the partnership is subject to income taxation, less than the member’s direct or indirect share of that income for the purposes of this Act. Specified owner (4.2) For the purposes of subsections (4.1) and (4.5), a “specified owner”, at any time, in respect of a taxpayer means the taxpayer or a person or partnership that is, at that time, (a) a partnership of which the taxpayer is a member; (b) a foreign affiliate of the taxpayer; (c) a partnership a member of which is a foreign affiliate of the taxpayer; or (d) a person or partnership referred to in any of subparagraphs (4.4)(a)(i) to (iii). Pertinent person or partnership (4.3) For the purposes of this subsection and subsection (4.1), a “pertinent person or partnership”, at any time, in respect of a particular foreign affiliate of a taxpayer means the particular affiliate or a person or partnership that is, at that time, (a) another foreign affiliate of the taxpayer (i) in which the particular affiliate has an equity percentage, or (ii) that has an equity percentage in the particular affiliate; (b) a partnership a member of which is at that time a pertinent person or partnership in respect of the particular affiliate under this subsection; or Impôt et ta 2011-2012-2013 (c) a person or partnership referred to in any of subparagraphs (4.4)(b)(i) to (iii). Series of transactions (4.4) For the purposes of subsections (4.2) and (4.3), if, as part of a series of transactions or events that includes the earning of the foreign accrual property income that gave rise to the particular amount referred to in subsection (4.1), a foreign affiliate (referred to in this subsection as the “funding affiliate”) of the taxpayer or of a person (referred to in this subsection as the “related person”) resident in Canada that is related to the taxpayer, or a partnership (referred to in this subsection as the “funding partnership”) of which such an affiliate is a member, directly or indirectly provided funding to the particular affiliate, or a partnership of which the particular affiliate is a member, otherwise than by way of loans or other indebtedness that are subject to terms or conditions made or imposed, in respect of the loans or other indebtedness, that do not differ from those that would be made or imposed between persons dealing at arm’s length or by way of an acquisition of shares of the capital stock of any corporation, then (a) if the funding affiliate is, or the funding partnership has a member that is, a foreign affiliate of the related person, the following persons and partnerships are deemed, at all times during which the foreign accrual property income is earned by the particular affiliate, to be specified owners in respect of the taxpayer: (i) the related person, (ii) each foreign affiliate of the related person, and (iii) each partnership a member of which is a person referred to in subparagraph (i) or (ii); and (b) the following persons and partnerships are deemed, at all times during which the foreign accrual property income is earned by C. 34 Tax Amendm the particular affiliate, to be pertinent persons or partnerships in respect of the particular affiliate: (i) the funding affiliate or the funding partnership, (ii) a non-resident corporation (A) in which the funding affiliate has an equity percentage, or (B) that has an equity percentage in the funding affiliate, and (iii) a partnership a member of which is a person or partnership referred to in subparagraph (i) or (ii). Exception — hybrid entities (4.5) For the purposes of subparagraph (4.1)(a)(i), a specified owner in respect of the taxpayer is not to be considered, under the relevant foreign tax law, to own less than all of the shares of the capital stock of a corporation that are considered to be owned for the purposes of this Act solely because the specified owner is not treated as a corporation under the relevant foreign tax law. Exceptions — partnerships (4.6) For the purposes of subparagraph (4.1)(a)(ii) and paragraph (4.1)(b), a member of a partnership is not to be considered to have a lesser direct or indirect share of the income of the partnership under the relevant foreign tax law than for the purposes of this Act solely because of one or more of the following: (a) a difference between the relevant foreign tax law and this Act in the manner of (i) computing the income of the partnership, or (ii) allocating the income of the partnership because of the admission to, or withdrawal from, the partnership of any of its members; 2011-2012-2013 Impôt et ta (b) the treatment of the partnership as a corporation under the relevant foreign tax law; or (c) the fact that the member is not treated as a corporation under the relevant foreign tax law. Deemed ownership (4.7) For the purposes of subsection (4.1), if a specified owner owns, for the purposes of this Act, shares of the capital stock of a corporation and the dividends, or similar amounts, in respect of those shares are treated under the income tax laws of any country other than Canada under the laws of which any income of the corporation is subject to income taxation as interest or another form of deductible payment, the specified owner is deemed to be considered, under those tax laws, to own less than all of the shares of the capital stock of the corporation that are considered to be owned by the specified owner for the purposes of this Act. (3) Subsection (1) applies to the 2002 and subsequent taxation years. (4) Subsection (2) applies in respect of the computation of foreign accrual tax applicable to an amount included in computing a taxpayer’s income under subsection 91(1) of the Act, for a taxation year of the taxpayer that ends after March 4, 2010, in respect of a foreign affiliate of the taxpayer. However, for taxation years of the taxpayer that end on or before October 24, 2012, (a) subsection 91(4.1) of the Act, as enacted by subsection (2), is to be read as follows: (4.1) For the purposes of the definition “foreign accrual tax” in subsection 95(1), foreign accrual tax applicable to a particular amount included in computing a taxpayer’s income under subsection (1) for a taxation year in respect of a particular foreign affiliate of the C. 34 Tax Amendm taxpayer shall not include the amount that would, in the absence of this subsection, be foreign accrual tax applicable to the particular amount if the particular amount is earned during a period in which (a) if the taxpayer is a partnership, the share of the income of any member of the partnership that is a person resident in Canada is, under the income tax laws (referred to in subsection (4.6) as the “relevant foreign tax law”) of any country, other than Canada, under the laws of which the income of the partnership is subject to income taxation, less than its share of the income for the purposes of this Act; or (b) in any other case, the taxpayer is considered, under the income tax laws (referred to in subsection (4.5) as the “relevant foreign tax law”) of any country, other than Canada, under the laws of which the income of the particular affiliate is subject to income taxation, to own less than all of the shares of the capital stock of the particular affiliate, of another foreign affiliate of the taxpayer in which the particular affiliate has an equity percentage, or of another foreign affiliate of the taxpayer that has an equity percentage in the particular affiliate, that are considered to be owned by the taxpayer for the purposes of this Act. (b) subsection 91(4.5) of the Act, as enacted by subsection (2), is to be read as follows: (4.5) For the purposes of paragraph (4.1)(b), a taxpayer is not to be considered, under the relevant foreign tax law, to own less than all of the shares of the capital stock of a foreign affiliate of the taxpayer that are considered to be owned by the taxpayer for the purposes of this Act solely because the taxpayer or the foreign affiliate is not treated as a corporation under the relevant foreign tax law. (c) the portion of subsection 91(4.6) of the Act before paragraph (a), as enacted by subsection (2), is to be read as follows: Impôt et ta 2011-2012-2013 (4.6) For the purposes of paragraph (4.1)(a), a member of a partnership is not to be considered to have a lesser share of the income of the partnership under the relevant foreign tax law than for the purposes of this Act solely because of one or more of the following: (d) section 91 of the Act is to be read without reference to its subsections (4.2) to (4.4) and (4.7), as enacted by subsection (2). 227. (1) The definition “relevant tax factor” in subsection 95(1) of the Act is replaced by the following: “relevant tax factor” « facteur fiscal approprié » “relevant tax factor”, of a person or partnership for a taxation year, means (a) in the case of a corporation, or of a partnership all the members of which, other than non-resident persons, are corporations, the quotient obtained by the formula 1/(A – B) where A is the percentage set out in paragraph 123(1)(a), and B is (i) in the case of a corporation, the percentage that is the corporation’s general rate reduction percentage (as defined by section 123.4) for the taxation year, and (ii) in the case of a partnership, the percentage that would be determined under subparagraph (i) in respect of the partnership if the partnership were a corporation whose taxation year is the partnership’s fiscal period, and (b) in any other case, 2.2; (2) The portion of the definition “foreign accrual tax” in subsection 95(1) of the Act before paragraph (a) is replaced by the following: C. 34 “foreign accrual tax” « impôt étranger accumulé » “foreign accrual tax” applicable to any amount included in computing a taxpayer’s income under subsection 91(1) for a taxation year in respect of a particular foreign affiliate of the taxpayer means, subject to subsection 91(4.1), Tax Amendm (3) Subsection (1) applies to the 2002 and subsequent taxation years. (4) Subsection (2) applies to taxation years of a taxpayer that end after March 4, 2010. 228. (1) Section 96 of the Act is amended by adding the following after subsection (1): Income allocation to former member (1.01) If, at any time in a fiscal period of a partnership, a taxpayer ceases to be a member of the partnership (a) for the purposes of subsection (1) and sections 34.1, 34.2, 101, 103 and 249.1, and notwithstanding paragraph 98.1(1)(d), the taxpayer is deemed to be a member of the partnership at the end of the fiscal period; and (b) for the purposes of the application of paragraph (2.1)(b) and subparagraphs 53(1)(e)(i) and (viii) and (2)(c)(i) to the taxpayer, the fiscal period of the partnership is deemed to end (i) immediately before the time at which the taxpayer is deemed by subsection 70(5) to have disposed of the interest in the partnership, where the taxpayer ceased to be a member of the partnership because of the taxpayer’s death, and (ii) immediately before the time that is immediately before the time that the taxpayer ceased to be a member of the partnership, in any other case. (2) Paragraph 96(1.01)(a) of the Act, as enacted by subsection (1), is replaced with the following: (a) for the purposes of subsection (1), sections 34.1, 101 and 103 and paragraph 249.1(1)(b), and notwithstanding paragraph 2011-2012-2013 Impôt et ta 98.1(1)(d), the taxpayer is deemed to be a member of the partnership at the end of the fiscal period; and (3) The portion of paragraph 96(1.01)(b) of the Act before subparagraph (i), as enacted by subsection (1), is replaced by the following: (b) for the purposes of the application of paragraph (2.1)(b), subsection 40(3.12) and subparagraphs 53(1)(e)(i) and (viii) and (2)(c)(i) to the taxpayer, the fiscal period of the partnership is deemed to end (4) Paragraph 96(2.4)(a) of the English version of the Act is replaced by the following: (a) by operation of any law governing the partnership arrangement, the liability of the member as a member of the partnership is limited (except by operation of a provision of a statute of Canada or a province that limits the member’s liability only for debts, obligations and liabilities of the partnership, or any member of the partnership, arising from negligent acts or omissions, from misconduct or from fault of another member of the partnership or an employee, an agent or a representative of the partnership in the course of the partnership business while the partnership is a limited liability partnership); (5) The portion of subsection 96(3) of the Act before paragraph (a) is replaced by the following: Agreement or election of partnership members (3) If a taxpayer who was a member of a partnership at any time in a fiscal period has, for any purpose relevant to the computation of the taxpayer’s income from the partnership for the fiscal period, made or executed an agreement, designation or election under or in respect of the application of any of subsections 13(4), (4.2) and (16) and 14(1.01), (1.02) and (6), section 15.2, subsections 20(9) and 21(1) to (4), section 22, subsection 29(1), section 34, clause 37(8)(a)(ii)(B), subsections 44(1) and (6), 50(1) and 80(5) and (9) to (11), section 80.04 and subsections 86.1(2), 97(2), 139.1(16) and C. 34 Tax Amendm (17) and 249.1(4) and (6) that, if this Act were read without reference to this subsection, would be a valid agreement, designation or election, (6) Subsection 96(9) of the Act is replaced by the following: Application of foreign partnership rule (9) For the purposes of applying subsection (8) and this subsection, (a) where it can reasonably be considered that one of the main reasons that a member of a partnership is resident in Canada is to avoid the application of subsection (8), the member is deemed not to be resident in Canada; and (b) where at any time a particular partnership is a member of another partnership, (i) each person or partnership that is, at that time, a member of the particular partnership is deemed to be a member of the other partnership at that time, (ii) each person or partnership that becomes a member of the particular partnership at that time is deemed to become a member of the other partnership at that time, and (iii) each person or partnership that ceases to be a member of the particular partnership at that time is deemed to cease to be a member of the other partnership at that time. (7) Subsection (1) applies in respect of a taxpayer (a) in the case where the taxpayer ceases to be a member of a partnership because of the taxpayer’s death, to the 2003 and subsequent taxation years; and (b) in any other case, to the 1995 and subsequent taxation years. (8) Subsection (2) applies in respect of a taxpayer to taxation years that end after March 22, 2011. (9) Subsection (3) applies in respect of a taxpayer to taxation years that end after October 31, 2011. 2011-2012-2013 Impôt et ta (10) Subsection (4) is deemed to have come into force on June 21, 2001. (11) If a taxpayer, who is a member of a partnership at the end of a particular fiscal period, of the partnership, that ends in the taxpayer’s 2000 taxation year, so elects in writing and files the election with the Minister of National Revenue on or before the taxpayer’s filing-due date for the taxpayer’s taxation year in which this Act receives royal assent, (a) subsection 96(1.7) of the Act does not apply to the taxpayer’s 2000 taxation year; (b) the taxpayer is deemed to have a capital gain, a capital loss or a business investment loss in respect of the partnership for the particular fiscal period equal to the amount of the taxable capital gain, the allowable capital loss or the allowable business investment loss in respect of the partnership for the particular fiscal period, as the case may be, multiplied by the reciprocal of the fraction in paragraph 38 (a) of the Act that applies to the partnership for the particular fiscal period; (c) the amount of a capital gain, a capital loss or a business investment loss determined under paragraph (b) is deemed to be a capital gain, a capital loss or a business investment loss, as the case may be, of the taxpayer from a disposition of a capital property on the day that the particular fiscal period ends; and (d) except as provided by this subsection, no amount shall be included in computing the taxpayer’s taxable capital gains, allowable capital losses and allowable business investment losses in respect of the taxable capital gains, allowable capital losses and allowable business investment losses of the partnership for the particular fiscal period. C. 34 Tax Amendm (12) Subsection (5) applies to taxation years that end after February 27, 2000. However, subsection 96(3) of the Act, as enacted by subsection (5), is before December 21, 2002 to be read without reference to “, (4.2)” and “, (1.02)”. (13) Subsection (6) applies to fiscal periods that begin after June 22, 2000. 229. Subsection 99(1) of the Act is replaced by the following: Fiscal period of terminated partnership 99. (1) Subject to subsection (2), if, at any particular time in a fiscal period of a partnership, the partnership would, if this Act were read without reference to subsection 98(1), have ceased to exist, the fiscal period is deemed to have ended immediately before the time that is immediately before that particular time. 230. (1) Section 100 of the Act is amended by adding the following after subsection (4): Replacement of partnership capital (5) A taxpayer who pays an amount at any time in a taxation year is deemed to have a capital loss from a disposition of property for the year if (a) the taxpayer disposed of an interest in a partnership before that time or, because of subsection (3), acquired before that time a right to receive property of a partnership; (b) that time is after the disposition or acquisition, as the case may be; (c) the amount would have been described in subparagraph 53(1)(e)(iv) had the taxpayer been a member of the partnership at that time; and (d) the amount is paid pursuant to a legal obligation of the taxpayer to pay the amount. (2) Subsection (1) applies to the 1995 and subsequent taxation years. 2011-2012-2013 Impôt et ta 231. (1) The portion of subsection 104(1.1) of the Act before paragraph (a) is replaced by the following: Restricted meaning of “beneficiary” (1.1) Notwithstanding subsection 248(25), for the purposes of subsection (1), paragraph (4)(a.4), subparagraph 73(1.02)(b)(ii) and paragraph 107.4(1)(e), a person or partnership is deemed not to be a beneficiary under a trust at a particular time if the person or partnership is beneficially interested in the trust at the particular time solely because of (2) Subparagraph 104(4)(a)(i.1) of the Act is replaced by the following: (i.1) is a trust that was created by the will of a taxpayer who died after 1971 to which property was transferred in circumstances to which paragraph 70(5.2)(c) (or, in the case of a transfer that occurred in a taxation year before 2007, (b) or (d), as those paragraphs read in their application to that taxation year) or (6)(d) applied, and that, immediately after any such property vested indefeasibly in the trust as a consequence of the death of the taxpayer, was a trust, (3) Paragraph 104(4)(a.2) of the French version of the Act is replaced by the following: a.2) lorsque la fiducie effectue une distribution à un bénéficiaire au titre de la participation de celui-ci à son capital, qu’il est raisonnable de conclure que la distribution a été financée par une dette de la fiducie et que l’une des raisons pour lesquelles la dette a été contractée était d’éviter des impôts payables par ailleurs en vertu de la présente partie par suite du décès d’un particulier, le jour où la distribution est effectuée (déterminé comme si, pour la fiducie, la fin d’un jour correspondait au moment immédiatement après celui où elle distribue un bien à un bénéficiaire au titre de la participation de celui-ci à son capital); C. 34 Tax Amendm (4) Subsections 104(5.3) to (5.7) of the Act are repealed. (5) Subsections 104(10) and (11) of the Act are repealed. (6) Paragraph 104(13.2)(a) of the Act is replaced by the following: (a) for the purposes of subsections (13) and 105(2) (except in the application of subsection (13) for the purposes of subsection (21)), be deemed not to have been paid or to have become payable in the year to or for the benefit of the beneficiary or out of income of the trust; and (7) Subsection 104(19) of the Act is replaced by the following: Designation in respect of taxable dividends (19) A portion of a taxable dividend received by a trust, in a particular taxation year of the trust, on a share of the capital stock of a taxable Canadian corporation is, for the purposes of this Act other than Part XIII, deemed to be a taxable dividend on the share received by a taxpayer, in the taxpayer’s taxation year in which the particular taxation year ends, and is, for the purposes of paragraphs 82(1)(b) and 107(1)(c) and (d) and section 112, deemed not to have been received by the trust, if (a) an amount equal to that portion (i) is designated by the trust, in respect of the taxpayer, in the trust’s return of income under this Part for the particular taxation year, and (ii) may reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust) to be part of the amount that, because of paragraph (13)(a), subsection (14) or section 105, was included in computing the income for that taxation year of the taxpayer; (b) the taxpayer is in the particular taxation year a beneficiary under the trust; (c) the trust is, throughout the particular taxation year, resident in Canada; and Impôt et ta 2011-2012-2013 (d) the total of all amounts each of which is an amount designated, under this subsection, by the trust in respect of a beneficiary under the trust in the trust’s return of income under this Part for the particular taxation year is not greater than the total of all amounts each of which is the amount of a taxable dividend, received by the trust in the particular taxation year, on a share of the capital stock of a taxable Canadian corporation. (8) Subsection 104(21) of the Act is replaced by the following: Designation in respect of taxable capital gains (21) For the purposes of sections 3 and 111, except as they apply for the purposes of section 110.6, and subject to paragraph 132(5.1)(b), an amount in respect of a trust’s net taxable capital gains for a particular taxation year of the trust is deemed to be a taxable capital gain, for the taxation year of a taxpayer in which the particular taxation year ends, from the disposition by the taxpayer of capital property if (a) the amount (i) is designated by the trust, in respect of the taxpayer, in the trust’s return of income under this Part for the particular taxation year, and (ii) may reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust) to be part of the amount that, because of paragraph (13)(a), subsection (14) or section 105, was included in computing the income for that taxation year of the taxpayer; (b) the taxpayer is (i) in the particular taxation year, a beneficiary under the trust, and (ii) resident in Canada, unless the trust is, throughout the particular taxation year, a mutual fund trust; (c) the trust is, throughout the particular taxation year, resident in Canada; and (d) the total of all amounts each of which is an amount designated, under this subsection, by the trust in respect of a beneficiary under the trust in the trust’s return of income under C. 34 Tax Amendm this Part for the particular taxation year is not greater than the trust’s net taxable capital gains for the particular taxation year. (9) Subsection 104(21.1) of the Act is repealed. (10) Paragraph 104(21.3)(a) of the Act is replaced by the following: (a) the total of all amounts each of which is an allowable capital loss (other than an allowable business investment loss) of the trust for the year from the disposition of a capital property, and (11) Subsection 104(21.3) of the Act, as amended by subsection (10), is replaced by the following: Net taxable capital gains of trust determined (21.3) For the purposes of this section, the net taxable capital gains of a trust for a taxation year is the amount, if any, determined by the formula A+B–C–D where A is the total of all amounts each of which is a taxable capital gain of the trust for the year from the disposition of a capital property that was held by the trust immediately before the disposition, B is the total of all amounts each of which is deemed by subsection (21) to be a taxable capital gain of the trust for the year, C is the total of all amounts each of which is an allowable capital loss (other than an allowable business investment loss) of the trust for the year from the disposition of a capital property, and D is the amount, if any, deducted under paragraph 111(1)(b) in computing the trust’s taxable income for the year. Impôt et ta 2011-2012-2013 (12) Subsections 104(21.4) and (21.5) of the Act are repealed. (13) Paragraph 104(21.6)(g) of the Act is replaced by the following: (f.1) if the deemed gains are in respect of capital gains of the trust from dispositions of property after February 27, 2000 and before October 17, 2000 and the taxation year of the taxpayer began after February 27, 2000 and ended after October 17, 2000, the deemed gains are deemed to be a capital gain of the taxpayer from the disposition by the taxpayer of capital property in the taxpayer’s taxation year and in the period that began after February 27, 2000 and ended before October 18, 2000; (g) if the deemed gains are in respect of capital gains of the trust from dispositions of property after February 27, 2000 and before October 17, 2000 and the taxation year of the taxpayer began after February 27, 2000 and ended before October 18, 2000, the deemed gains are deemed to be a capital gain of the taxpayer from the disposition by the taxpayer of capital property in the taxpayer’s taxation year; and (14) Subsection 104(21.6), as amended by subsection (13), and subsection (21.7) of the Act are repealed. (15) Subsection 104(22) of the Act is replaced by the following: Designation in respect of foreign source income (22) For the purposes of this subsection, subsection (22.1) and section 126, an amount in respect of a trust’s income for a particular taxation year of the trust from a source in a country other than Canada is deemed to be income of a taxpayer, for the taxation year of the taxpayer in which the particular taxation year ends, from that source if (a) the amount (i) is designated by the trust, in respect of the taxpayer, in the trust’s return of income under this Part for the particular taxation year, and C. 34 Tax Amendm (ii) may reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust) to be part of the amount that, because of paragraph (13)(a) or subsection (14), was included in computing the income for that taxation year of the taxpayer; (b) the taxpayer is in the particular taxation year a beneficiary under the trust; (c) the trust is, throughout the particular taxation year, resident in Canada; and (d) the total of all amounts each of which is an amount designated, under this subsection in respect of that source, by the trust in respect of a beneficiary under the trust in the trust’s return of income under this Part for the particular taxation year is not greater than the trust’s income for the particular taxation year from that source. (16) Paragraphs 104(23)(a) and (b) of the Act are repealed. (17) Subsection (1) applies to the 1998 and subsequent taxation years. (18) Subsection (2) applies to trust taxation years that begin after 2006. (19) Subsections (4), (9), (11), (12) and (14) apply to taxation years that begin after October 31, 2011. (20) Subsection (5) applies to the 2005 and subsequent taxation years. (21) Subsections (7), (8) and (15) apply to taxation years that end after February 27, 2004, except that, for taxation years that end on or before July 18, 2005, the reference to “paragraph (13)(a)” in subparagraph 104(19)(a)(ii) of the Act, as enacted by subsection (7), in subparagraph 104(21)(a)(ii) of the Act, as enacted by subsection (8), and in subparagraph 104(22)(a)(ii) of the Act, as enacted by subsection (15), is to be read as a reference to “subsection (13)”. Impôt et ta 2011-2012-2013 (22) Subsection (10) applies to trust taxation years that begin after 2000. (23) Paragraph 104(21.6)(f.1) of the Act, as enacted by subsection (13), applies to taxation years that end after February 27, 2000. (24) Paragraph 104(21.6)(g) of the Act, as enacted by subsection (13), applies to trust taxation years that end after December 20, 2002. (25) Subsection (16) is deemed to have come into force on December 21, 2002. 232. Subsection 106(3) of the French version of the Act is replaced by the following: Produit de disposition d’une participation au revenu (3) Il est entendu que la fiducie qui, à un moment donné, distribue un de ses biens à un contribuable qui était un de ses bénéficiaires, en règlement total ou partiel de la participation du contribuable au revenu de la fiducie, est réputée avoir disposé du bien pour un produit égal à la juste valeur marchande du bien à ce moment. 233. (1) Subsection 107(1) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) if the capital interest is not a capital property of the taxpayer, notwithstanding the definition “cost amount” in subsection 108(1), its cost amount is deemed to be the amount, if any, by which (i) the amount that would, if this Act were read without reference to this paragraph and the definition “cost amount” in subsection 108(1), be its cost amount exceeds (ii) the total of all amounts, each of which is an amount in respect of the capital interest that has become payable to the taxpayer before the disposition and that would be described in subparagraph 53(2)(h)(i.1) if that subparagraph were read without reference to its subclause (B)(I). C. 34 Tax Amendm (2) Section 107 of the Act is amended by adding the following after subsection (1.1): Deemed fair market value — non-capital property (1.2) For the purpose of section 10, the fair market value at any time of a capital interest in a trust is deemed to be equal to the amount that is the total of (a) the amount that would, if this Act were read without reference to this subsection, be its fair market value at that time, and (b) the total of all amounts, each of which is an amount that would be described, in respect of the capital interest, in subparagraph 53(2)(h)(i.1) if that subparagraph were read without reference to its subclause (B)(I), that has become payable to the taxpayer before that time. (3) Subparagraph 107(2)(b.1)(iii) of the Act is replaced by following: (iii) in any other case, 50%; (4) The portion of paragraph 107(2)(c) of the Act before subparagraph (i) is replaced by the following: (c) the taxpayer’s proceeds of disposition of the capital interest in the trust (or of the part of it) disposed of by the taxpayer on the distribution are deemed to be equal to the amount, if any, by which (5) The portion of paragraph 107(2)(d) of the French version of the Act before subparagraph (i) is replaced by the following: d) lorsque les biens ainsi distribués étaient des biens amortissables de la fiducie, appartenant à une catégorie prescrite, et que le montant du coût en capital de ces biens, supporté par la fiducie, dépasse le coût que le contribuable est réputé, en vertu du présent article, avoir supporté pour les acquérir, pour l’application des articles 13 et 20 et des dispositions réglementaires prises en vertu de l’alinéa 20(1)a) : (6) The portion of paragraph 107(2)(f) of the French version of the Act before subparagraph (i) is replaced by the following: Impôt et ta 2011-2012-2013 f) lorsque les biens ainsi distribués étaient des immobilisations admissibles de la fiducie au titre de son entreprise : (7) The po rtion of sub parag raph 107(2)(f)(ii) of the French version of the Act after the formula is replaced by the following: où : A représente le montant calculé selon cet élément Q au titre de l’entreprise de la fiducie immédiatement avant la distribution; B la juste valeur marchande, immédiatement avant la distribution, des biens ainsi distribués; C la juste valeur marchande, immédiatement avant la distribution, de l’ensemble des immobilisations admissibles de la fiducie au titre de l’entreprise. (8) Subsection 107(2.001) of the French version of the Act is replaced by the following: Roulement — choix d’une fiducie (2.001) Lorsqu’une fiducie distribue un bien à l’un de ses bénéficiaires en règlement total ou partiel de la participation de celui-ci à son capital, le paragraphe (2) ne s’applique pas à la distribution si la fiducie en fait le choix dans un formulaire prescrit présenté au ministre avec sa déclaration de revenu pour son année d’imposition où le bien est distribué et si l’un des faits ci-après se vérifie : a) la fiducie réside au Canada au moment de la distribution; b) le bien est un bien canadien imposable; c) le bien est soit une immobilisation utilisée dans le cadre d’une entreprise que la fiducie exploite par l’entremise d’un établissement stable (au sens du règlement) au Canada immédiatement avant la distribution, soit une immobilisation admissible au titre d’une telle entreprise, soit un bien à porter à l’inventaire d’une telle entreprise. C. 34 Tax Amendm (9) The portion of subsection 107(2.002) of the French version of the Act before paragraph (b) is replaced by the following: Roulement — choix d’un bénéficiaire (2.002) Lorsqu’une fiducie non-résidente distribue un bien (sauf celui visé aux alinéas (2.001)b) ou c)) à l’un de ses bénéficiaires en règlement total ou partiel de la participation de celui-ci à son capital, les règles ci-après s’appliquent si le bénéficiaire en fait le choix en vertu du présent paragraphe dans un formulaire prescrit présenté au ministre avec sa déclaration de revenu pour son année d’imposition où le bien est distribué : a) le paragraphe (2) ne s’applique pas à la distribution; (10) The portion of subsection 107(2.01) of the French version of the Act before paragraph (a) is replaced by the following: Distribution de résidence principale (2.01) Lorsqu’une fiducie personnelle distribue à un moment donné, à un contribuable dans les circonstances visées au paragraphe (2), un bien qui serait sa résidence principale, au sens de l’article 54, pour une année d’imposition si elle l’avait désigné comme telle en application de l’alinéa c.1) de la définition de « résidence principale » à cet article, les règles ci-après s’appliquent si la fiducie en fait le choix dans sa déclaration de revenu pour l’année d’imposition qui comprend ce moment : (11) The portion of paragraph 107(2.1)(c) of the French version of the Act before subparagraph (i) is replaced by the following: c) sous réserve de l’alinéa e), le produit de disposition, pour le bénéficiaire, de la partie de l’ancienne participation dont il a disposé au moment de la distribution est réputé être égal à l’excédent : (12) The portion of subparagraph 107(2.1)(d)(iii) of the French version of the Act before clause (B) is replaced by the following: (iii) le produit de disposition, pour le bénéficiaire, de la partie de l’ancienne participation dont il a disposé au moment 2011-2012-2013 Impôt et ta de la distribution est réputé être égal à l’excédent de la juste valeur marchande du bien sur le total des montants suivants : (A) la partie du montant de la distribution qui est un paiement auquel s’applique l’alinéa h) ou i) de la définition de « disposition » au paragraphe 248(1), (13) Paragraph 107(2.1)(e) of the French version of the Act is replaced by the following: e) lorsque la fiducie est une fiducie de fonds commun de placement, que la distribution est effectuée au cours d’une de ses années d’imposition qui est antérieure à son année d’imposition 2003, qu’elle a fait, pour l’année, le choix prévu au paragraphe (2.11) et qu’elle en fait le choix relativement à la distribution dans le formulaire prescrit produit avec sa déclaration de revenu pour l’année : (i) il n’est pas tenu compte de l’alinéa c), (ii) le produit de disposition, pour le bénéficiaire, de la partie de l’ancienne participation dont il a disposé lors de la distribution est réputé être égal au montant déterminé selon l’alinéa a). (14) Subsection 107(2.11) of the Act is replaced by the following: Gains not distributed to beneficiaries (2.11) If a trust that is resident in Canada for a taxation year makes in the taxation year one or more distributions to which subsection (2.1) applies and the trust elects in prescribed form filed with the trust’s return for the year or a preceding taxation year to have one of the following paragraphs apply, the income of the trust for the year (determined without reference to subsection 104(6)) shall, for the purposes of subsections 104(6) and (13), be computed without regard (a) if the election is to have this paragraph apply, to all of those distributions (other than distributions of cash denominated in Canadian dollars) to non-resident persons (including a partnership other than a Canadian partnership); and C. 34 Tax Amendm (b) if the election is to have this paragraph apply, to all of those distributions (other than distributions of cash denominated in Canadian dollars). (15) The portion of subsection 107(2.2) of the French version of the Act before paragraph (a) is replaced by the following: Entité intermédiaire (2.2) Lorsque, à un moment antérieur à 2005, une fiducie visée aux alinéas h), i) ou j) de la définition de « entité intermédiaire » au paragraphe 39.1(1) distribue des biens à l’un de ses bénéficiaires en règlement de tout ou partie des participations de celui-ci dans la fiducie et que le bénéficiaire présente au ministre, au plus tard à la date d’échéance de production qui lui est applicable pour son année d’imposition qui comprend ce moment, un choix concernant les biens sur le formulaire prescrit, le moins élevé des montants ci-après est à inclure dans le coût, pour le bénéficiaire, d’un bien (sauf de l’argent) qu’il a reçu dans le cadre de la distribution : (16) The portion of subsection 107(4) of the French version of the Act before paragraph (a) is replaced by the following: Fiducie en faveur de l’époux, du conjoint de fait ou de soi-même (4) Si les conditions ci-après sont réunies, le paragraphe (2.1), mais non le paragraphe (2), s’applique au bien qu’une fiducie visée à l’alinéa 104(4)a) distribue à un bénéficiaire : (17) Paragraph 107(4)(b) of the Act is replaced by the following: (b) the distribution of the property occurs on or before the earlier of (i) a reacquisition, in respect of any property of the trust, that occurs immediately after the day described by paragraph 104(4)(a), and (ii) the cessation of the trust’s existence. (18) The portion of subsection 107(4.1) of the French version of the Act before paragraph (b) is replaced by the following: Cas d’application du paragraphe 75(2) à une fiducie (4.1) Si les conditions ci-après sont réunies, le paragraphe (2.1), mais non le paragraphe (2), s’applique à la distribution d’un bien d’une fiducie personnelle donnée ou une fiducie 2011-2012-2013 Impôt et ta donnée visée par règlement, effectuée par la fiducie donnée à un contribuable bénéficiaire de cette fiducie : a) la distribution a été effectuée en règlement de la totalité ou d’une partie de la participation du contribuable au capital de la fiducie donnée; (19) The portion of paragraph 107(4.1)(b) of the Act before subparagraph (i), as enacted by subsection 11(1), is replaced by the following: (b) subsection 75(2) was applicable, or would have been applicable if it were read without reference to the phrase “while the person is resident in Canada” and subsection 75(3) were read without reference to paragraph (c.2), at a particular time in respect of any property of (20) Subparagraph 107(4.1)(b)(ii) of the French version of the Act is replaced by the following: (ii) soit d’une fiducie comptant parmi ses biens un bien qui, par suite d’une ou de plusieurs dispositions auxquelles le paragraphe 107.4(3) s’est appliqué, est devenu un bien de la fiducie donnée, lequel bien, après le moment donné et avant la distribution, n’a pas fait l’objet d’une disposition pour un produit de disposition égal à sa juste valeur marchande au moment de la disposition; (21) Paragraph 107(4.1)(d) of the French version of the Act is replaced by the following: d) la personne visée au sous-alinéa c)(i) existait au moment de la distribution du bien. (22) Subsection 107(5) of the Act is replaced by the following: Distribution of property received on qualifying disposition (4.2) Subsection (2.1) applies (and subsection (2) does not apply) at any time to property distributed after December 20, 2002 to a beneficiary by a personal trust or a trust prescribed for the purpose of subsection (2), if (a) at a particular time before December 21, 2002 there was a qualifying disposition (within the meaning assigned by subsection C. 34 Tax Amendm 107.4(1)) of the property, or of other property for which the property is substituted, by a particular partnership or a particular corporation, as the case may be, to a trust; and (b) the beneficiary is neither the particular partnership nor the particular corporation. Distribution to non-resident (5) Subsection (2.1) applies (and subsection (2) does not apply) in respect of a distribution of a property (other than a share of the capital stock of a non-resident-owned investment corporation or property described in any of subparagraphs 128.1(4)(b)(i) to (iii)) by a trust to a non-resident taxpayer (including a partnership other than a Canadian partnership) in satisfaction of all or part of the taxpayer’s capital interest in the trust. (23) The portion of subsection 107(5.1) of the Act before paragraph (b) is replaced by the following: Instalment interest (5.1) If, solely because of the application of subsection (5), paragraphs (2)(a) to (c) do not apply to a distribution in a taxation year of taxable Canadian property by a trust, in applying sections 155 and 156 and subsections 156.1(1) to (3) and 161(2), (4) and (4.01) and any regulations made for the purposes of those provisions, the trust’s tax payable under this Part for the year is deemed to be the lesser of (a) the trust’s tax payable under this Part for the year, determined before taking into consideration the specified future tax consequences for the year, and (24) Paragraph 107(5.1)(b) of the French version of the Act is replaced by the following: b) le montant qui serait déterminé selon l’alinéa a) si le paragraphe (5) ne s’appliquait pas à chaque distribution, effectuée au cours de l’année, de biens canadiens imposables Impôt et ta 2011-2012-2013 auxquels les règles énoncées au paragraphe (2) ne s’appliquent pas par le seul effet du paragraphe (5). (25) Paragraphs 107(6)(a) and (b) of the Act are replaced by the following: (a) the property or property for which it was substituted was held by a trust; and (b) either (i) the trust was non-resident and the property (or property for which it was substituted) was not taxable Canadian property of the trust, or (ii) neither the vendor — nor a person that would, if section 251.1 were read without reference to the definition “controlled” in subsection 251.1(3), be affiliated with the vendor — had a capital interest in the trust. (26) Subsections (1) and (2) apply to dispositions that occur, and valuations made, (a) after 2001 in respect of qualified trust units, as defined in subsection 260(1) of the Act, as amended by subsection 365(5), in respect of which an amount described in paragraph 260(5.1)(b) of the Act, as enacted by subsection 365(7), or that would have been so described had no election been made under paragraph 365(12)(b), is paid after 2001 and before February 28, 2004, except that subparagraph 107(1)(e)(ii) of the Act, as enacted by subsection (1), and paragraph 107(1.2)(b) of the Act, as enacted by subsection (2), are, with respect to amounts described in subclause 53(2)(h)(i.1)(B)(I) of the Act that were payable on or before 2002, to be read without reference to the words “if that subparagraph were read without reference to its subclause (B)(I)”; and (b) in any other case, after February 27, 2004, except that, subject to paragraph (a), (i) subsection (1) does not apply to a disposition by a taxpayer after February 27, 2004 and before 2005 pursuant to an C. 34 Tax Amendm agreement in writing made by the taxpayer on or before February 27, 2004, and (ii) subparagraph 107(1)(e)(ii) of the Act, as enacted by subsection (1), and paragraph 107(1.2)(b) of the Act, as enacted by subsection (2), are, with respect to amounts described in subclause 53(2)(h)(i.1)(B)(I) of the Act that were payable on or before February 27, 2004, to be read without reference to the words “if that subparagraph were read without reference to its subclause (B)(I)”. (27) Subsection (3) and subsection 107(4.2) of the Act, as enacted by subsection (22), apply to distributions made after December 20, 2002. (28) Subsection (4) applies to distributions made after 1999. (29) Subsection (14) applies to the 2002 and subsequent taxation years. It also applies to the 2000 and 2001 taxation years of a trust if the trust so elects, by notifying the Minister of National Revenue in writing on or before its filing-due date for its taxation year that includes the day on which this Act receives royal assent, in which case the portion of subsection 107(2.11) of the Act, as enacted by subsection (14), before paragraph (a), is to be read as follows for the 2000 and 2001 taxation years of the trust: (2.11) If a trust that is resident in Canada for a taxation year makes in the taxation year one or more distributions to which subsection (2.1) applies (or, in the case of property distributed after October 1, 1996 and before 2000, in circumstances in which subsection (5) applied) and the trust elects in prescribed form filed with the trust’s return for the year or a preceding taxation year, the income of the trust for the year (determined without reference to subsection 104(6)) shall, for the purposes of subsections 104(6) and (13), be computed without regard 2011-2012-2013 Impôt et ta (30) Subsections (17), (19) and (23) apply to distributions made after October 31, 2011. (31) Subsection 107(5) of the Act, as enacted by subsection (22), applies to distributions made after February 27, 2004. (32) Subsection (25) applies to dispositions made after October 31, 2011. 234. (1) The portion of section 107.2 of the French version of the Act before paragraph (a) is replaced by the following: Montant provenant d’une fiducie de convention de retraite 107.2 Pour l’application de la présente partie et de la partie XI.3, dans le cas où, à un moment donné, une fiducie régie par une convention de retraite distribue un de ses biens à un contribuable bénéficiaire de la fiducie, en règlement de la totalité ou d’une partie de la participation de celui-ci dans la fiducie, les règles ci-après s’appliquent : (2) Paragraph 107.2(b) of the French version of the Act is replaced by the following: b) la fiducie est réputée verser au contribuable, au titre d’une distribution, une somme égale à cette juste valeur marchande; 235. (1) The portion of subsection 107.4(1) of the Act before paragraph (a) is replaced by the following: Qualifying disposition 107.4 (1) In this section, a “qualifying disposition” of a property means a disposition of the property before December 21, 2002 by a person or partnership, and a disposition of property after December 20, 2002 by an individual, (which person, partnership or individual is referred to in this subsection as the “contributor”) as a result of a transfer of the property to a particular trust where (2) Paragraph 107.4(1)(c) of the Act is replaced by the following: (c) the particular trust is resident in Canada at the time of the transfer; C. 34 Tax Amendm (3) Paragraph 107.4(1)(d) of the Act is repealed. (4) Subparagraphs 107.4(1)(g)(ii) and (iii) of the French version of the Act are replaced by the following: (ii) celle commençant après le 17 décembre 1999 et comprenant la disposition de la totalité ou d’une partie d’une participation au capital ou d’une participation au revenu d’une fiducie personnelle, sauf une disposition effectuée uniquement par suite de la distribution d’un bien, d’une fiducie à une personne ou à une société de personnes, en règlement de la totalité ou d’une partie de cette participation, (iii) celle commençant après le 5 juin 2000 et comprenant le transfert d’un bien à la fiducie donnée, effectué en contrepartie de l’acquisition d’une participation au capital de cette fiducie, s’il est raisonnable de considérer que celle-ci a reçu le bien en vue de financer une distribution (sauf celle qui correspond au produit de disposition d’une participation au capital de la fiducie); (5) Subsections (1) and (3) are deemed to have come into force on December 20, 2002. (6) Subsection (2) applies to dispositions that occur after February 27, 2004. 236. (1) Paragraph (a.1) of the definition “cost amount” in subsection 108(1) of the Act is replaced by the following: (a.1) where that time (in this paragraph referred to as the “particular time”) is immediately before the time that is immediately before the time of the death of the taxpayer and subsection 104(4) or (5) deems the trust to dispose of property at the end of the day that includes the particular time, the amount that would be determined under paragraph (b) if the taxpayer had died on a day that ended immediately before the time that is immediately before the particular time, and 2011-2012-2013 Impôt et ta (2) The portion of the definition “testamentary trust” in subsection 108(1) of the Act before paragraph (a) is replaced by the following: “testamentary trust” « fiducie testamentaire » “testamentary trust”, in a taxation year, means a trust that arose on and as a consequence of the death of an individual (including a trust referred to in subsection 248(9.1)), other than (3) The definition “testamentary trust” in subsection 108(1) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) a trust that, at any time after December 20, 2002 and before the end of the taxation year, incurs a debt or any other obligation owed to, or guaranteed by, a beneficiary or any other person or partnership (which beneficiary, person or partnership is referred to in this paragraph as the “specified party”) with whom any beneficiary of the trust does not deal at arm’s length, other than a debt or other obligation (i) incurred by the trust in satisfaction of the specified party’s right as a beneficiary under the trust (A) to enforce payment of an amount of the trust’s income or capital gains payable at or before that time by the trust to the specified party, or (B) to otherwise receive any part of the capital of the trust, (ii) owed to the specified party, if the debt or other obligation arose because of a service (for greater certainty, not including any transfer or loan of property) rendered by the specified party to, for or on behalf of the trust, (iii) owed to the specified party, if (A) the debt or other obligation arose because of a payment made by the specified party for or on behalf of the trust, C. 34 Tax Amendm (B) in exchange for the payment (and in full settlement of the debt or other obligation), the trust transfers property, the fair market value of which is not less than the principal amount of the debt or other obligation, to the specified party within 12 months after the payment was made (or, if written application has been made to the Minister by the trust within that 12-month period, within any longer period that the Minister considers reasonable in the circumstances), and (C) it is reasonable to conclude that the specified party would have been willing to make the payment if the specified party dealt at arm’s length with the trust, except where the trust is the individual’s estate and that payment was made within the first 12 months after the individual’s death (or, if written application has been made to the Minister by the estate within that 12-month period, within any longer period that the Minister considers reasonable in the circumstances), or (iv) incurred by the trust before October 24, 2012 if, in full settlement of the debt or other obligation the trust transfers property, the fair market value of which is not less than the principal amount of the debt or other obligation, to the person or partnership to whom the debt or other obligation is owed within 12 months after the day on which the Technical Tax Amendments Act, 2012 receives royal assent (or if written application has been made to the Minister by the trust within that 12-month period, within any longer period that the Minister considers reasonable in the circumstances); (4) Paragraph (a.1) of the definition “trust” in subsection 108(1) of the Act is replaced by the following: Impôt et ta 2011-2012-2013 (a.1) a trust (other than a trust described in paragraph (a) or (d), a trust to which subsection 7(2) or (6) applies or a trust prescribed for the purpose of subsection 107(2)) all or substantially all of the property of which is held for the purpose of providing benefits to individuals each of whom is provided with benefits in respect of, or because of, an office or employment or former office or employment of any individual, (5) The portion of the definition “trust” in subsection 108(1) of the Act after paragraph (e.1) and before paragraph (f) is replaced by the following: and, in applying subsections 104(4), (5), (5.2), (12), (14) and (15) at any time, does not include (6) Subparagraph (g)(ii) of the definition “trust” in subsection 108(1) of the Act is repealed. (7) Paragraph (a) of the definition “coût indiqué” in subsection 108(1) of the French version of the Act is replaced by the following: a) dans le cas où de l’argent ou un autre bien de la fiducie a été distribué par celle-ci au contribuable en règlement de tout ou partie de sa participation au capital (lors de la liquidation de la fiducie ou autrement), du total des montants suivants : (i) l’argent ainsi distribué, (ii) les sommes représentant chacune le coût indiqué pour la fiducie, immédiatement avant la distribution, de chacun de ces autres biens, (8) Subparagraphs (g)(v) and (vi) of the definition “fiducie” in subsection 108(1) of the French version of the Act are replaced by the following: (v) la fiducie dont les modalités prévoient, à ce moment, que la totalité ou une partie de la participation d’une personne dans la fiducie doit prendre fin par rapport à une période (y compris celle déterminée par C. 34 Tax Amendm rapport au décès de la personne), autrement que par l’effet des modalités de la fiducie selon lesquelles une participation dans la fiducie doit prendre fin par suite de la distribution à la personne (ou à sa succession) d’un bien de la fiducie, si la juste valeur marchande du bien à distribuer doit être proportionnelle à celle de cette participation immédiatement avant la distribution, (vi) la fiducie qui, avant ce moment et après le 17 décembre 1999, a effectué une distribution en faveur d’un bénéficiaire au titre de la participation de celui-ci à son capital, s’il est raisonnable de considérer que la distribution a été financée par une dette de la fiducie et si l’une des raisons pour lesquelles la dette a été contractée était d’éviter des impôts payables par ailleurs en vertu de la présente partie par suite du décès d’un particulier. (9) The definition “montant de réduction admissible” in subsection 108(1) of the French version of the Act is replaced by the following: « montant de réduction admissible » “eligible offset” « montant de réduction admissible » En ce qui concerne un contribuable à un moment donné relativement à la totalité ou à une partie de sa participation au capital d’une fiducie, toute partie de dette ou d’obligation qui est prise en charge par le contribuable et qu’il est raisonnable de considérer comme étant imputable à un bien distribué à ce moment en règlement de la participation ou de la partie de participation, si la distribution est conditionnelle à la prise en charge par le contribuable de la partie de dette ou d’obligation. (10) Clauses 108(2)(b)(iv)(A) and (B) of the Act are replaced by the following: (A) not less than 95% of its income for the current year (computed without regard to subsections 39(2), 49(2.1) and 104(6)) was derived from, or from the disposition of, investments described in subparagraph (iii), or 2011-2012-2013 Impôt et ta (B) not less than 95% of its income for each of the relevant periods (computed without regard to subsections 39(2), 49(2.1) and 104(6) and as though each of those periods were a taxation year) was derived from, or from the disposition of, investments described in subparagraph (iii), (11) Subsections (2) and (3) apply to taxation years that end after December 20, 2002, except that (a) a transfer that is required, by clause (d)(iii)(B) of the definition “testamentary trust” in subsection 108(1) of the Act, as enacted by subsection (3), to be made within 12 months after a payment was made is deemed to be made in a timely manner if it is made no later than 12 months after this Act receives royal assent; and (b) for those taxation years that end before the day on which this Act receives royal assent, the reference to “within the first 12 months after the individual’s death” in clause (d)(iii)(C) of the definition “testamentary trust” in subsection 108(1) of the Act, as enacted by subsection (3), is to be read as a reference to “after the individual’s death and no later than 12 months after the day on which the Technical Tax Amendments Act, 2012 receives royal assent”. (12) Subsection (4) applies to trust taxation years that begin after 2006. (13) Subsection (5) applies to the 1998 and subsequent taxation years. (14) Subsection (6) applies to taxation years that begin after October 31, 2011. (15) Subsection (10) applies to the 2003 and subsequent taxation years. 237. (1) Paragraph 110(1)(k) of the Act is replaced by the following: 648 Part VI.1 tax C. 34 Tax Amendm (k) the amount determined by multiplying the taxpayer’s tax payable under subsection 191.1(1) for the year by (i) if the taxation year ends before 2010, 3, (ii) if the taxation year ends after 2009 and before 2012, 3.2, and (iii) if the taxation year ends after 2011, 3.5. (2) Subsection 110(1.7) of the Act is replaced by the following: Reduction in exercise price (1.7) If the amount payable by a taxpayer to acquire securities under an agreement referred to in subsection 7(1) is reduced at any particular time and the conditions in subsection (1.8) are satisfied in respect of the reduction, (a) the rights (referred to in this subsection and subsection (1.8) as the “old rights”) that the taxpayer had under the agreement immediately before the particular time are deemed to have been disposed of by the taxpayer immediately before the particular time; (b) the rights (referred to in this subsection and subsection (1.8) as the “new rights”) that the taxpayer has under the agreement at the particular time are deemed to be acquired by the taxpayer at the particular time; and (c) the taxpayer is deemed to receive the new rights as consideration for the disposition of the old rights. Conditions for subsection (1.7) to apply (1.8) The following are the conditions in respect of the reduction: (a) that the taxpayer would not be entitled to a deduction under paragraph (1)(d) if the taxpayer acquired securities under the agreement immediately after the particular time and this section were read without reference to subsection (1.7); and (b) that the taxpayer would be entitled to a deduction under paragraph (1)(d) if the taxpayer (i) disposed of the old rights immediately before the particular time, Impôt et ta 2011-2012-2013 (ii) acquired the new rights at the particular time as consideration for the disposition, and (iii) acquired securities under the agreement immediately after the particular time. (3) Subsection (1) applies to the 2003 and subsequent taxation years. (4) Subsection (2) applies to reductions that occur after 1998. (5) An election by a taxpayer under subsection 7(10) of the Act, as it read immediately before its repeal by subsection 3(10) of the Sustaining Canada’s Economic Recovery Act, to have subsection 7(8) of the Act, as it read immediately before its repeal by subsection 3(8) of the Sustaining Canada’s Economic Recovery Act, apply is deemed to have been filed in a timely manner if (a) it is filed on or before the 60th day after the day on which this Act receives royal assent; (b) it is in respect of a security acquired by the taxpayer before the day on which this Act receives royal assent; (c) the taxpayer is entitled to a deduction under paragraph 110(1)(d) of the Act in respect of the acquisition; and (d) the taxpayer would not have been so entitled if subsection 110(1.7) of the Act, as enacted by subsection (2), did not apply. 238. (1) The portion of paragraph 110.1(1)(a) of the Act before the formula is replaced by the following: Charitable gifts (a) the total of all amounts each of which is the eligible amount of a gift (other than a gift described in paragraph (b), (c) or (d)) made by the corporation in the year or in any of the five preceding taxation years to (i) a registered charity, C. 34 Tax Amendm (ii) a registered Canadian amateur athletic association, (iii) a corporation resident in Canada and described in paragraph 149(1)(i), (iv) a municipality in Canada, (iv.1) a municipal or public body performing the function of government in Canada, (v) the United Nations or an agency thereof, (vi) a university outside Canada that is prescribed to be a university the student body of which ordinarily includes students from Canada, (vii) a charitable organization outside Canada to which Her Majesty in right of Canada has made a gift in the year or in the 12-month period preceding the year, or (viii) Her Majesty in right of Canada or a province, not exceeding the lesser of the corporation’s income for the year and the amount determined by the formula (2) The portion of paragraph 110.1(1)(a) of the Act before the formula, as enacted by subsection (1), is replaced by the following: Charitable gifts (a) the total of all amounts each of which is the eligible amount of a gift (other than a gift described in paragraph (b), (c) or (d)) made by the corporation in the year or in any of the five preceding taxation years to a qualified donee, not exceeding the lesser of the corporation’s income for the year and the amount determined by the formula (3) The description of B in paragraph 110.1(1)(a) of the Act is replaced by the following: B is the total of all amounts, each of which is that proportion of the corporation’s taxable capital gain for the taxation year in respect of a gift made by the corporation in the taxation year (in respect of Impôt et ta 2011-2012-2013 which gift an eligible amount is described in this paragraph for the taxation year) that the eligible amount of the gift is of the corporation’s proceeds of disposition in respect of the gift, (4) Clause (B) in the description of D in paragraph 110.1(1)(a) of the Act is replaced by the following: (B) the total of all amounts each of which is determined in respect of a disposition that is the making of a gift of property of the class by the corporation in the year (in respect of which gift an eligible amount is described in this paragraph for the taxation year) equal to the lesser of (I) that proportion, of the amount by which the proceeds of disposition of the property exceeds any outlays and expenses, to the extent that they were made or incurred by the corporation for the purpose of making the disposition, that the eligible amount of the gift is of the corporation’s proceeds of disposition in respect of the gift, and (II) that proportion, of the capital cost to the corporation of the property, that the eligible amount of the gift is of the corporation’s proceeds of disposition in respect of the gift; (5) Paragraph 110.1(1)(a.1) of the Act is replaced by the following: Gifts of medicine (a.1) the total of all amounts each of which is an amount, in respect of property that is the subject of an eligible medical gift made by the corporation in the taxation year or in any of the five preceding taxation years, determined by the formula A × B/C where A is the lesser of C. 34 Tax Amendm (a) the cost to the corporation of the property, and (b) 50 per cent of the amount, if any, by which the corporation’s proceeds of disposition of the property in respect of the gift exceeds the cost to the corporation of the property; B is the eligible amount of the gift; and C is the corporation’s proceeds of disposition of the property in respect of the gift. (6) The portion of paragraph 110.1(1)(b) of the Act before subparagraph (i) is replaced by the following: Gifts to Her Majesty (b) the total of all amounts each of which is the eligible amount of a gift (other than a gift described in paragraph (c) or (d)) made by the corporation to Her Majesty in right of Canada or of a province (7) Paragraph 110.1(1)(c) of the Act is replaced by the following: Gifts to institutions (c) the total of all amounts each of which is the eligible amount of a gift (other than a gift described in paragraph (d)) of an object that the Canadian Cultural Property Export Review Board has determined meets the criteria set out in paragraphs 29(3)(b) and (c) of the Cultural Property Export and Import Act, which gift was made by the corporation in the year or in any of the five preceding taxation years to an institution or a public authority in Canada that was, at the time the gift was made, designated under subsection 32(2) of that Act either generally or for a specified purpose related to that object; and (8) Subparagraph 110.1(1)(d)(i) of the Act is replaced by the following: (i) Her Majesty in right of Canada or of a province, a municipality in Canada or a municipal or public body performing a function of government in Canada, or (9) Paragraph 110.1(1)(d) of the Act, as amended by subsection (8), is replaced by the following: Impôt et ta 2011-2012-2013 Ecological gifts (d) the total of all amounts each of which is the eligible amount of a gift of land (including a covenant or an easement to which land is subject or, in the case of land in the Province of Quebec, a real servitude) if (i) the fair market value of the gift is certified by the Minister of the Environment, (ii) the land is certified by that Minister, or by a person designated by that Minister, to be ecologically sensitive land, the conservation and protection of which is, in the opinion of that Minister or the designated person, important to the preservation of Canada’s environmental heritage, and (iii) the gift was made by the corporation in the year or in any of the five preceding taxation years to (A) Her Majesty in right of Canada or of a province, (B) a municipality in Canada, (C) a municipal or public body performing a function of government in Canada, or (D) a registered charity one of the main purposes of which is, in the opinion of that Minister, the conservation and protection of Canada’s environmental heritage, and that is approved by that Minister or the designated person in respect of the gift. (10) The portion of subsection 110.1(2) of the Act before paragraph (a) is replaced by the following: Proof of gift (2) An eligible amount of a gift shall not be included for the purpose of determining a deduction under subsection (1) unless the making of the gift is evidenced by filing with the Minister (11) Subsection 110.1(3) of the Act is replaced by the following: C. 34 Where subsection (3) applies (2.1) Subsection (3) applies in circumstances where Tax Amendm (a) a corporation makes a gift at any time of (i) capital property to a donee described in paragraph (1)(a), (b) or (d), or (ii) in the case of a corporation not resident in Canada, real or immovable property situated in Canada to a prescribed donee who provides an undertaking, in a form satisfactory to the Minister, to the effect that the property will be held for use in the public interest; and (b) the fair market value of the property otherwise determined at that time exceeds (i) in the case of depreciable property of a prescribed class, the lesser of the undepreciated capital cost of that class at the end of the taxation year of the corporation that includes that time (determined without reference to the proceeds of disposition designated in respect of the property under subsection (3)) and the adjusted cost base to the corporation of the property immediately before that time, and (ii) in any other case, the adjusted cost base to the corporation of the property immediately before that time. Gifts of capital property (3) If this subsection applies in respect of a gift by a corporation of property, and the corporation designates an amount in respect of the gift in its return of income under section 150 for the year in which the gift is made, the amount so designated is deemed to be its proceeds of disposition of the property and, for the purpose of subsection 248(31), the fair market value of the gift, but the amount so designated may not exceed the fair market value of the property otherwise determined and may not be less than the greater of (a) in the case of a gift made after December 20, 2002, the amount of the advantage, if any, in respect of the gift, and (b) the amount determined under subparagraph (2.1)(b)(i) or (ii), as the case may be, in respect of the property. 2011-2012-2013 Impôt et ta (12) Subparagraph 110.1(2.1)(a)(i) of the Act, as enacted by subsection (11), is replaced by the following: (i) capital property to a qualified donee, or (13) Subsection 110.1(4) of the Act is replaced by the following: Gifts made by partnership (4) If at the end of a fiscal period of a partnership a corporation is a member of the partnership, its share of any amount that would, if the partnership were a person, be the eligible amount of a gift made by the partnership to any donee is, for the purpose of this section, deemed to be the eligible amount of a gift made to that donee by the corporation in its taxation year in which the fiscal period of the partnership ends. (14) The portion of paragraph 110.1(5)(b) of the Act before subparagraph (i) is replaced by the following: (b) where the gift is a covenant or an easement to which land is subject or, in the case of land in the Province of Quebec, a real servitude, the greater of (15) Subsections (1), (3), (4), (6), (7), (9), (10), (13) and (14) apply to gifts made after December 20, 2002. (16) Subsections (2) and (12) are deemed to have come into force on January 1, 2012. (17) Subsection (5) applies to gifts made after March 18, 2007. (18) Subsection (8) applies to gifts made after May 8, 2000. (19) Subsection (11) applies to gifts made after 1999, except that, for gifts made after 1999 and before December 21, 2002, the reference to “subsection 248(31)” in subsection 110.1(3) of the Act, as enacted by subsection (11), is to be read as a reference to “subsection (1)”. C. 34 Tax Amendm 239. (1) Paragraph (c) of the definition “qualifying amount” in subsection 110.2(1) of the Act is replaced by the following: (c) an amount described in paragraph 6(1)(f) or (f.1), subparagraph 56(1)(a)(iv) or paragraph 56(1)(b), or (2) Subsection (1) is deemed to have come into force on April 1, 2006. 240. (1) The portion of paragraph (a) of the definition “qualified farm property” in subsection 110.6(1) of the Act before subparagraph (i) is replaced by the following: (a) real or immovable property that was used in the course of carrying on the business of farming in Canada by, (2) The portion of paragraph (a) of the definition “qualified fishing property” in subsection 110.6(1) of the Act before subparagraph (i) is replaced by the following: (a) real or immovable property or a fishing vessel that was used in the course of carrying on the business of fishing in Canada by, (3) Paragraphs 110.6(1.3)(a) and (b) of the Act are replaced by the following: (a) the following apply in respect of the property or property for which the property was substituted (in this paragraph referred to as “the property”), (i) the property was owned throughout the period of at least 24 months immediately preceding that time by one or more of (A) the individual, or a spouse, common-law partner, child or parent of the individual, (B) a partnership, an interest in which is an interest in a family farm partnership of the individual or of the individual’s spouse or common-law partner, Impôt et ta 2011-2012-2013 (C) if the individual is a personal trust, the individual from whom the trust acquired the property or a spouse, common-law partner, child or parent of that individual, or (D) a personal trust from which the individual or a child or parent of the individual acquired the property, and (ii) either (A) in at least two years while the property was owned by one or more persons referred to in subparagraph (i), (I) the gross revenue of a person (in this subclause referred to as the “operator”) referred to in subparagraph (i) from the farming business referred to in subclause (II) for the period during which the property was owned by a person described in subparagraph (i) exceeded the income of the operator from all other sources for that period, and (II) the property was used principally in a farming business carried on in Canada in which an individual referred to in subparagraph (i), or where the individual is a personal trust, a beneficiary of the trust, was actively engaged on a regular and continuous basis, or (B) throughout a period of at least 24 months while the property was owned by one or more persons or partnerships referred to in subparagraph (i), the property was used by a corporation referred to in subparagraph (a)(iv) of the definition “qualified farm property” in subsection (1) or by a partnership referred to in subparagraph (a)(v) of that definition in a farming business in which an individual referred to in any of subparagraphs (a)(i) to (iii) of that definition was actively engaged on a regular and continuous basis; or C. 34 Tax Amendm (4) The portion of subsection 110.6(6) of the Act before paragraph (a) is replaced by the following: Failure to report capital gain (6) Notwithstanding subsections (2) to (2.3), no amount may be deducted under this section in respect of a capital gain of an individual for a particular taxation year in computing the individual’s taxable income for the particular taxation year or any subsequent year, if (5) Paragraph 110.6(6)(a) of the French version of the Act is replaced by the following: a) le particulier, sciemment ou dans des circonstances équivalant à faute lourde : (i) soit ne produit pas de déclaration de revenu pour l’année donnée dans un délai de un an suivant la date d’échéance de production qui lui est applicable pour cette année, (ii) soit ne déclare pas le gain en capital dans sa déclaration de revenu pour l’année donnée; (6) The portion of subsection 110.6(12) of the Act before paragraph (a) is replaced by the following: Trust deduction — death of spouse or common-law partner (12) Notwithstanding any other provision of this Act, a trust (other than an alter ego trust or a joint spousal or common-law partner trust) that is described in paragraph 104(4)(a) or (a.1) may, in computing its taxable income for its taxation year that includes the day determined under paragraph 104(4)(a) or (a.1), as the case may be, in respect of the trust, deduct under this section an amount equal to the least of (7) Subsection 110.6(14) of the Act is amended by adding the following after paragraph (d): 2011-2012-2013 Impôt et ta (d.1) a person who is a member of a partnership that is a member of another partnership is deemed to be a member of the other partnership; (8) Subsections (1) and (2) apply to dispositions of property that occur after May 1, 2006. (9) Subsection (3) applies to dispositions of property that occur after November 5, 2010. (10) Subsections (4) and (5) apply to any taxation year for which a return of income has not been filed before October 31, 2011, except in respect of gains realized in another taxation year for which a return of income was filed before October 31, 2011. (11) Subsection (6) applies to taxation years that begin after October 31, 2011. (12) Subsection (7) applies (a) to dispositions that occur after December 20, 2002; and (b) to dispositions made by a taxpayer after 1999, if the taxpayer so elects in writing and files the election with the Minister of National Revenue on or before the taxpayer’s filing-due date for the taxpayer’s taxation year in which this Act receives royal assent. 241. (1) Subsection 111(1.1) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) the amount, if any, that the Minister determines to be reasonable in the circumstances, after considering the application of subsections 104(21.6), 130.1(4), 131(1) and 138.1(3.2) to the taxpayer for the particular year. (2) Paragraph 111(1.1)(c) of the Act, as enacted by subsection (1), is replaced by the following: C. 34 Tax Amendm (c) the amount, if any, that the Minister determines to be reasonable in the circumstances for the particular year and after considering the application to the taxpayer of subsections 104(21.6), 130.1(4), 131(1) and 138.1(3.2) as they read in their application to the taxpayer’s last taxation year that began before November 2011. (3) Subsections 111(7.1) to (7.2) of the Act are repealed. (4) The description of C in the definition “pre-1986 capital loss balance” in subsection 111(8) of the Act is replaced by the following: C is the total of all amounts deducted under section 110.6 in computing the individual’s taxable income for taxation years that ended before 1988 or begin after October 17, 2000, (5) Subsections (1) and (4) apply to the 2000 and subsequent taxation years. (6) Subsections (2) and (3) apply to taxation years that begin after October 31, 2011. 242. (1) Subsection 112(2.1) of the Act is replaced by the following: No deduction permitted (2.1) No deduction may be made under subsection (1) or (2) in computing the taxable income of a specified financial institution in respect of a dividend received by it on a share that was, at the time the dividend was received, a term preferred share, other than a dividend on a share of the capital stock of a corporation that was not acquired in the ordinary course of the business carried on by the institution, and for the purposes of this subsection, if a restricted financial institution received the dividend on a share of the capital stock of a mutual fund corporation or an investment corporation at any time after the mutual fund or investment corporation has elected under subsection 131(10) not to be a restricted financial institution, the share is deemed to be a term preferred share acquired in the ordinary course of business. 2011-2012-2013 Impôt et ta (2) The portion of paragraph 112(2.2)(a) of the Act before subparagraph (i) is replaced by the following: (a) a person or partnership (in this subsection and subsection (2.21) referred to as the “guarantor”) that is a specified financial institution or a specified person in relation to a specified financial institution, but that is not the issuer of the share or an individual other than a trust, is, at or immediately before the time the dividend was received, obligated, either absolutely or contingently and either immediately or in the future, to effect any undertaking (in this subsection and subsections (2.21) and (2.22) referred to as a “guarantee agreement”), including any guarantee, covenant or agreement to purchase or repurchase the share and including the lending of funds to or the placing of amounts on deposit with, or on behalf of, the particular corporation or any specified person in relation to the particular corporation given to ensure that (3) Subsections (1) and (2) apply to dividends received on or after November 5, 2010. 243. (1) Clause 113(1)(b)(i)(A) of the Act is replaced by the following: (A) the corporation’s relevant tax factor for the year (2) Clause 113(1)(c)(i)(B) of the Act is replaced by the following: (B) the corporation’s relevant tax factor for the year, and (3) Subsections (1) and (2) are deemed to have come into force on January 1, 2001. 244. (1) The portion of subsection 115.2(2) of the Act before paragraph (a) is replaced by the following: Not carrying on business in Canada (2) For the purposes of subsections 115(1) and 150(1) and Part XIV, a non-resident person is not considered to be carrying on business in Canada at any particular time solely because of C. 34 Tax Amendm the provision to the person, or to a partnership of which the person is a member, at the particular time of designated investment services by a Canadian service provider if (2) Paragraph 115.2(2)(c) of the Act is amended by striking out “or” at the end of subparagraph (i) and by replacing subparagraph (ii) with the following: (ii) where the non-resident person is, or is affiliated with, a person or partnership described in clause (A) or (B), the total of the fair market value of all investments in the partnership at the particular time is not less than four times the total of the fair market value of each investment in the partnership beneficially owned at the particular time by (A) a person or partnership (other than a designated entity in respect of the Canadian service provider), more than 25% of the total of the fair market value, at the particular time, of investments in which are beneficially owned by persons and partnerships (other than a designated entity in respect of the Canadian service provider) that are affiliated with the Canadian service provider, or (B) a person or partnership (other than a designated entity in respect of the Canadian service provider) that is affiliated with the Canadian service provider, or (iii) at the particular time, the non-resident person is not affiliated with the Canadian service provider and is not affiliated with any person or partnership (other than the partnership to which the services are provided) described in clause (ii)(A) or (B). (3) The portion of subsection 115.2(3) of the Act before paragraph (a) is replaced by the following: Interpretation (3) For the purposes of this subsection and subparagraphs (2)(b)(iii) and (c)(ii), 2011-2012-2013 Impôt et ta (4) Section 115.2 of the Act is amended by adding the following after subsection (4): Property of a partnership (5) For the purpose of determining whether a non-resident person’s interest in a partnership is, at any particular time before March 5, 2010, a taxable Canadian property, property of the partnership shall not be considered to be used or held by the partnership in a business carried on in Canada, if because of subsection (2) the non-resident person is not considered to be carrying on business in Canada at the particular time. (5) Subsection 115.2(5) of the Act, as enacted by subsection (4), is repealed. (6) Subsection (1) applies to the 1999 and subsequent taxation years. (7) Subsections (2) and (3) apply to the 2002 and subsequent taxation years, except that for the period that begins at the beginning of the 2002 taxation year of a taxpayer and that ends on October 31, 2011, paragraph 115.2(2)(c) of the Act, as amended by subsection (2), does not apply to the taxpayer if the taxpayer so elects and files the election in writing with the Minister of National Revenue on or before the taxpayer’s filing-due date for the taxpayer’s taxation year that includes October 31, 2011. (8) Subsection (4) applies to the 2008 and subsequent taxation years. (9) Subsection (5) is deemed to have come into force on March 5, 2010. 245. (1) The portion of subsection 116(5.2) of the Act before paragraph (a) is replaced by the following: Certificates for dispositions (5.2) If a non-resident person has, in respect of a disposition, or a proposed disposition, in a taxation year to a taxpayer of property (other than excluded property) that is a life insurance policy in Canada, a Canadian resource property, a property (other than capital property) that is real property, or an immovable, situated in Canada, a timber resource property, depreciable property that is a taxable Canadian property, C. 34 Tax Amendm eligible capital property that is a taxable Canadian property or any interest in, or for civil law any right in, or any option in respect of, a property to which this subsection applies (whether or not that property exists), (2) Paragraph 116(6)(f) of the Act is replaced by the following: (f) property of an authorized foreign bank that carries on a Canadian banking business; (3) Subsection (1) is deemed to have come into force on December 24, 1998. (4) Subsection (2) is deemed to have come into force on June 28, 1999. 246. (1) Paragraph (a) of the definition “pension income” in subsection 118(7) of the Act is amended by adding the following after subparagraph (iii): (iii.1) a payment (other than a payment described in subparagraph (i)) payable on a periodic basis under a money purchase provision (within the meaning assigned by subsection 147.1(1)) of a registered pension plan, (2) Subsection (1) applies to the 2004 and subsequent taxation years. 247. (1) The definition “qualified Canadian transit organization” in subsection 118.02(1) of the Act is replaced by the following: “qualified Canadian transit organization” « organisme de transport canadien admissible » “qualified Canadian transit organization” means a person authorised, under a law of Canada or a province, to carry on in Canada a business that is the provision of public commuter transit services, which is carried on through a permanent establishment (as defined by regulation) in Canada. 2011-2012-2013 Impôt et ta (2) Subsection (1) applies to the 2009 and subsequent taxation years. 248. (1) The definition “total charitable gifts” in subsection 118.1(1) of the Act is replaced by the following: “total charitable gifts” « total des dons de bienfaisance » “total charitable gifts”, of an individual for a taxation year, means the total of all amounts each of which is the eligible amount of a gift (other than a gift described in the definition “total Crown gifts”, “total cultural gifts” or “total ecological gifts”) made by the individual in the year or in any of the five preceding taxation years (other than in a year for which a deduction under subsection 110(2) was claimed in computing the individual’s taxable income) to (a) a registered charity, (b) a registered Canadian amateur athletic association, (c) a housing corporation resident in Canada and exempt from tax under this Part because of paragraph 149(1)(i), (d) a municipality in Canada, (d.1) a municipal or public body performing a function of government in Canada, (e) the United Nations or an agency thereof, (f) a university outside Canada that is prescribed to be a university the student body of which ordinarily includes students from Canada, (g) a charitable organization outside Canada to which her Majesty in right of Canada has made a gift during the individual’s taxation year or the 12 months immediately preceding that taxation year, or (g.1) Her Majesty in right of Canada or a province, to the extent that those amounts were (h) not deducted in computing the individual’s taxable income for a taxation year ending before 1988, and (i) not included in determining an amount that was deducted under this section in computing the individual’s tax payable under this Part for a preceding taxation year; C. 34 Tax Amendm (2) The definition “total charitable gifts” in subsection 118.1(1) of the Act, as enacted by subsection (1), is replaced by the following: “total charitable gifts” « total des dons de bienfaisance » “total charitable gifts”, of an individual for a taxation year, means the total of all amounts each of which is the eligible amount of a gift (other than a gift the eligible amount of which is included in the total Crown gifts, the total cultural gifts or the total ecological gifts of the individual for the year) made by the individual in the year or in any of the five preceding taxation years (other than in a year for which a deduction under subsection 110(2) was claimed in computing the individual’s taxable income) to a qualified donee, to the extent that the amount was not included in determining an amount that was deducted under this section in computing the individual’s tax payable under this Part for a preceding taxation year; (3) Paragraph (a) of the definition “total ecological gifts” in subsection 118.1(1) of the Act is replaced by the following: (a) Her Majesty in right of Canada or of a province, a municipality in Canada or a municipal or public body performing a function of government in Canada, or (4) The definition “total ecological gifts” in subsection 118.1(1) of the Act, as amended by subsection (3), is replaced by the following: “total ecological gifts” « total des dons de biens écosensibles » “total ecological gifts”, of an individual for a taxation year, means the total of all amounts each of which is the eligible amount of a gift (other than a gift described in the definition “total cultural gifts”) of land (including a Impôt et ta 2011-2012-2013 covenant or an easement to which land is subject or, in the case of land in the Province of Quebec, a real servitude) if (a) the fair market value of the gift is certified by the Minister of the Environment, (b) the land is certified by that Minister, or by a person designated by that Minister, to be ecologically sensitive land, the conservation and protection of which is, in the opinion of that Minister or the designated person, important to the preservation of Canada’s environmental heritage, and (c) the gift was made by the individual in the year or in any of the five preceding taxation years to (i) Her Majesty in right of Canada or of a province, (ii) a municipality in Canada, (iii) a municipal or public body performing a function of government in Canada, or (iv) a registered charity one of the main purposes of which is, in the opinion of that Minister, the conservation and protection of Canada’s environmental heritage, and that is approved by that Minister or the designated person in respect of the gift, to the extent that those amounts were not included in determining an amount that was deducted under this section in computing the individual’s tax payable under this Part for a preceding taxation year; (5) The portion of the definition “total Crown gifts” in subsection 118.1(1) of the Act before paragraph (a) is replaced by the following: “total Crown gifts” « total des dons à l’État » “total Crown gifts”, of an individual for a taxation year, means the total of all amounts each of which is the eligible amount of a gift (other than a gift described in the definition “total cultural gifts” or “total ecological gifts”) made by the individual in the year or in any of C. 34 Tax Amendm the five preceding taxation years to Her Majesty in right of Canada or of a province, to the extent that those amounts were (6) The portion of the definition “total cultural gifts” in subsection 118.1(1) of the Act before paragraph (a) is replaced by the following: “total cultural gifts” « total des dons de biens culturels » “total cultural gifts”, of an individual for a taxation year, means the total of all amounts each of which is the eligible amount of a gift (7) The description of B in subparagraph (a)(iii) of the definition “total gifts” in subsection 118.1(1) of the Act is replaced by the following: B is the total of all amounts, each of which is that proportion of the individual’s taxable capital gain for the taxation year in respect of a gift made by the individual in the taxation year (in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the taxation year) that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift, (8) Clause (B) in the description of D in subparagraph (a)(iii) of the definition “total gifts” in subsection 118.1(1) of the Act is replaced by the following: (B) the total of all amounts each of which is determined in respect of a disposition that is the making of a gift of property of the class made by the individual in the year (in respect of which Impôt et ta 2011-2012-2013 gift an eligible amount is included in the individual’s total charitable gifts for the taxation year) equal to the lesser of (I) that proportion, of the amount by which the proceeds of disposition of the property exceed any outlays and expenses, to the extent that they were made or incurred by the individual for the purpose of making the disposition, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift, and (II) that proportion, of the capital cost to the individual of the property, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift, and (9) The portion of subsection 118.1(2) of the Act before paragraph (a) is replaced by the following: Proof of gift (2) An eligible amount of a gift shall not be included in the total charitable gifts, total Crown gifts, total cultural gifts or total ecological gifts of an individual unless the making of the gift is evidenced by filing with the Minister (10) Subsection 118.1(6) of the Act is replaced by the following: Where subsection (6) applies (5.4) Subsection (6) applies in circumstances where (a) an individual (i) makes a gift (by the individual’s will or otherwise) at any time of capital property to a donee described in the definition “total charitable gifts”, “total Crown gifts” or “total ecological gifts” in subsection (1), or C. 34 Tax Amendm (ii) who is non-resident, makes a gift (by the individual’s will or otherwise) at any time of real or immovable property situated in Canada to a prescribed donee who provides an undertaking, in a form satisfactory to the Minister, to the effect that the property will be held for use in the public interest; and (b) the fair market value of the property otherwise determined at that time exceeds (i) in the case of depreciable property of a prescribed class, the lesser of the undepreciated capital cost of that class at the end of the taxation year of the individual that includes that time (determined without reference to proceeds of disposition designated in respect of the property under subsection (6)) and the adjusted cost base to the individual of the property immediately before that time, and (ii) in any other case, the adjusted cost base to the individual of the property immediately before that time. Gifts of capital property (6) If this subsection applies in respect of a gift by an individual of property, and the individual or the individual’s legal representative designates an amount in respect of the gift in the individual’s return of income under section 150 for the year in which the gift is made, the amount so designated is deemed to be the individual’s proceeds of disposition of the property and, for the purpose of subsection 248(31), the fair market value of the gift, but the amount so designated may not exceed the fair market value of the property otherwise determined and may not be less than the greater of (a) in the case of a gift made after December 20, 2002, the amount of the advantage, if any, in respect of the gift, and (b) the amount determined under subparagraph (5.4)(b)(i) or (ii), as the case may be, in respect of the property. (11) Subparagraph 118.1(5.4)(a)(i) of the Act, as enacted by subsection (10), is replaced by the following: 2011-2012-2013 Impôt et ta (i) makes a gift (by the individual’s will or otherwise) at any time of capital property to a qualified donee, or (12) Paragraph 118.1(7)(b) of the French version of the Act is replaced by the following: b) le montant indiqué par le particulier ou par son représentant légal dans la déclaration de revenu du particulier produite conformément à l’article 150 pour l’année du don est réputé correspondre à la fois au produit de disposition de l’oeuvre d’art pour le particulier et, pour l’application du paragraphe 248(31), à la juste valeur marchande de l’oeuvre d’art; toutefois, il ne peut ni excéder la juste valeur marchande de l’oeuvre d’art, déterminée par ailleurs, ni être inférieur au plus élevé des montants suivants : (i) le montant de l’avantage au titre du don, (ii) le coût indiqué de l’oeuvre d’art pour le particulier. (13) Paragraph 118.1(7)(d) of the English version of the Act is replaced by the following: (d) the amount that the individual or the individual’s legal representative designates in the individual’s return of income under section 150 for the year in which the gift is made is deemed to be the individual’s proceeds of disposition of the work of art and, for the purpose of subsection 248(31), the fair market value of the work of art, but the amount so designated may not exceed the fair market value otherwise determined of the work of art and may not be less than the greater of (i) the amount of the advantage, if any, in respect of the gift, and (ii) the cost amount to the individual of the work of art. (14) Paragraph 118.1(7.1)(b) of the French version of the Act is replaced by the following: C. 34 Tax Amendm b) le particulier est réputé avoir reçu, au moment donné pour l’oeuvre d’art, un produit de disposition égal au coût indiqué de l’oeuvre d’art pour lui à ce moment ou, s’il est plus élevé, au montant de l’avantage au titre du don. (15) Paragraph 118.1(7.1)(d) of the English version of the Act is replaced by the following: (d) the individual is deemed to have received at the particular time proceeds of disposition in respect of the work of art equal to the greater of its cost amount to the individual at that time and the amount of the advantage, if any, in respect of the gift. (16) Subsection 118.1(8) of the Act is replaced by the following: Gifts made by partnership (8) If at the end of a fiscal period of a partnership an individual is a member of the partnership, the individual’s share of any amount that would, if the partnership were a person, be the eligible amount of a gift made by the partnership to any donee is, for the purpose of this section, deemed to be the eligible amount of a gift made to that donee by the individual in the individual’s taxation year in which the fiscal period of the partnership ends. (17) Paragraphs 118.1(13)(b) and (c) of the Act are replaced by the following: (b) if the security ceases to be a nonqualifying security of the individual at a subsequent time that is within 60 months after the particular time and the donee has not disposed of the security at or before the subsequent time, the individual is deemed to have made a gift to the donee of property at the subsequent time and the fair market value of that property is deemed to be the lesser of the fair market value of the security at the subsequent time and the fair market value of the security at the particular time that would, if this Act were read without reference to this subsection, have been included in calculating the individual’s total charitable gifts or total Crown gifts for a taxation year; 2011-2012-2013 Impôt et ta (c) if the security is disposed of by the donee within 60 months after the particular time and paragraph (b) does not apply to the security, the individual is deemed to have made a gift to the donee of property at the time of the disposition and the fair market value of that property is deemed to be the lesser of the fair market value of any consideration (other than a non-qualifying security of the individual or a property that would be a non-qualifying security of the individual if the individual were alive at that time) received by the donee for the disposition and the fair market value of the security at the particular time that would, if this Act were read without reference to this subsection, have been included in calculating the individual’s total charitable gifts or total Crown gifts for a taxation year; and (18) Paragraph 118.1(13)(c) of the Act, as enacted by subsection (17), is replaced by the following: (c) if the security is disposed of by the donee within 60 months after the particular time and paragraph (b) does not apply to the security, the individual is deemed to have made a gift to the donee of property at the time of the disposition and the fair market value of that property is deemed to be the lesser of the fair market value of any consideration (other than a non-qualifying security of any person) received by the donee for the disposition and the fair market value of the security at the particular time that would, if this Act were read without reference to this subsection, have been included in calculating the individual’s total charitable gifts or total Crown gifts for a taxation year; and (19) Subsections (1), (4), (5) to (9) and (12) to (17) apply to gifts made after December 20, 2002. (20) Subsections (2) and (11) are deemed to have come into force on January 1, 2012. (21) Subsection (3) applies to gifts made after May 8, 2000. C. 34 Tax Amendm (22) Subsection (10) applies to gifts made after 1999, except that, for gifts made before December 21, 2002, the reference to “subsection 248(31)” in subsection 118.1(6) of the Act, as enacted by subsection (10), is to be read as a reference to “subsection (1)”. (23) Subsection (18) is deemed to have come into force on March 22, 2011. 249. (1) The portion of the description of B in subsection 118.2(1) of the English version of the Act before paragraph (a) is replaced by the following: B is the total of the individual’s medical expenses in respect of the individual, the individual’s spouse or common-law partner or a child of the individual who has not attained the age of 18 years before the end of the taxation year (2) Subparagraph 118.2(2)(c)(i) of the Act is replaced by the following: (i) the patient is, and has been certified in writing by a medical practitioner to be, a person who, by reason of mental or physical infirmity, is and is likely to be for a long-continued period of indefinite duration dependent on others for the patient’s personal needs and care and who, as a result, requires a full-time attendant, (3) Paragraphs 118.2(2)(d) and (e) of the Act are replaced by the following: (d) for the full-time care in a nursing home of the patient, who has been certified in writing by a medical practitioner to be a person who, by reason of lack of normal mental capacity, is and in the foreseeable future will continue to be dependent on others for the patient’s personal needs and care; (e) for the care, or the care and training, at a school, an institution or another place of the patient, who has been certified in writing by an appropriately qualified person to be a person who, by reason of a physical or mental handicap, requires the equipment, facilities or personnel specially provided by that school, 2011-2012-2013 Impôt et ta institution or other place for the care, or the care and training, of individuals suffering from the handicap suffered by the patient; (4) Subparagraph 118.2(2)(g)(ii) of the Act is replaced by the following: (ii) one individual who accompanied the patient, where the patient was, and has been certified in writing by a medical practitioner to be, incapable of travelling without the assistance of an attendant (5) Paragraph 118.2(2)(h) of the Act is replaced by the following: (h) for reasonable travel expenses (other than expenses described in paragraph (g)) incurred in respect of the patient and, where the patient was, and has been certified in writing by a medical practitioner to be, incapable of travelling without the assistance of an attendant, in respect of one individual who accompanied the patient, to obtain medical services in a place that is not less than 80 km from the locality where the patient dwells if the circumstances described in subparagraphs (g)(iii) to (v) apply; (6) Paragraph 118.2(2)(i) of the Act is replaced by the following: (i) for, or in respect of, an artificial limb, an iron lung, a rocking bed for poliomyelitis victims, a wheel chair, crutches, a spinal brace, a brace for a limb, an ileostomy or colostomy pad, a truss for hernia, an artificial eye, a laryngeal speaking aid, an aid to hearing, an artificial kidney machine, phototherapy equipment for the treatment of psoriasis or other skin disorders, or an oxygen concentrator, for the patient; C. 34 Tax Amendm (7) The portion of paragraph 118.2(2)(l.1) of the French version of the Act before subparagraph (i) is replaced by the following: l.1) au nom du particulier, de son époux ou conjoint de fait ou d’une personne à charge visée à l’alinéa a), qui doit subir une transplantation de la moelle osseuse ou d’un organe : (8) Subparagraph 118.2(2)(l.9)(iii) of the English version of the Act is replaced by the following: (iii) at the time the remuneration is paid, the payee is neither the individual’s spouse or common-law partner nor under 18 years of age, and (9) Subsections (1) and (8) apply to taxation years that end after October 31, 2011. (10) Subsections (2) to (5) apply to certifications made after December 20, 2002. 250. (1) Paragraph 118.3(2)(a) of the French version of the Act is replaced by the following: a) d’une part, le particulier demande pour l’année, pour cette personne, une déduction prévue au paragraphe 118(1), soit par application de l’alinéa 118(1)b), soit, si la personne est le père, la mère, le grand-père, la grand-mère, un enfant, un petit-enfant, le frère, la soeur, la tante, l’oncle, le neveu ou la nièce du particulier ou de son époux ou conjoint de fait, par application des alinéas 118(1)c.1) ou d), ou aurait pu demander une telle déduction pour l’année si cette personne n’avait eu aucun revenu pour l’année et avait atteint l’âge de 18 ans avant la fin de l’année et, dans le cas de la déduction prévue à l’alinéa 118(1)b), si le particulier n’avait pas été marié ou n’avait pas vécu en union de fait; (2) Paragraph 118.3(4)(b) of the Act is replaced by the following: 2011-2012-2013 Impôt et ta (b) if the information referred to in paragraph (a) is provided by a person referred to in paragraph (1)(a.2) or (a.3), the information so provided is deemed to be included in a certificate in prescribed form. (3) Subsection (1) applies to the 2001 and subsequent taxation years, except that, if a taxpayer and a person have jointly elected under section 144 of the Modernization of Benefits and Obligations Act, in respect of the 1998, 1999 or 2000 taxation years, subsection (1) applies to the taxpayer and the person in respect of the applicable taxation year and subsequent taxation years. (4) Subsection (2) applies to the 2005 and subsequent taxation years. 251. Subparagraph 118.5(1)(a)(iii) of the Act is replaced by the following: (iii) are paid on behalf of, or reimbursed to, the individual by the individual’s employer and the amount paid or reimbursed is not included in the individual’s income, 252. (1) Subparagraph (a)(i) of the definition “designated educational institution” in subsection 118.6(1) of the Act is replaced by the following: (i) a university, college or other educational institution designated by the lieutenant governor in council of a province as a specified educational institution under the Canada Student Loans Act, designated by an appropriate authority under the Canada Student Financial Assistance Act, or designated, for the purposes of An Act respecting financial assistance for education expenses, R.S.Q, c. A-13.3, by the Minister of the Province of Quebec responsible for the administration of that Act, or (2) Subsection (1) applies to the 1998 and subsequent taxation years. 253. (1) Section 118.7 of the Act is replaced by the following: C. 34 Credit for EI and QPIP premiums and CPP contributions 118.7 For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted the amount determined by the formula Tax Amendm A×B where A is the appropriate percentage for the year; and B is the total of (a) the total of all amounts each of which is an amount payable by the individual as an employee’s premium or a self-employment premium for the year under the Employment Insurance Act, not exceeding the maximum amount of such premiums payable by the individual for the year under that Act, (a.1) the total of all amounts each of which is an amount payable by the individual as an employee’s premium for the year under the Act respecting parental insurance, R.S.Q., c. A-29.011, not exceeding the maximum amount of such premiums payable by the individual for the year under that Act, (a.2) the amount, if any, by which the total of all amounts each of which is an amount payable by the individual in respect of self-employed earnings for the year as a premium under the Act respecting parental insurance, R.S.Q., c. A29.011, (not exceeding the maximum amount of such premiums payable by the individual for the year under that Act) exceeds the amount deductible under paragraph 60(g) in computing the individual’s income for the year, (b) the total of all amounts each of which is an amount payable by the individual for the year as an employee’s contribution under the Canada Pension Plan or under a provincial pension plan defined in section 3 of that Act, not exceeding the maximum amount of such contributions payable by the individual for the year under the plan, and Impôt et ta 2011-2012-2013 (c) the amount by which (i) the total of all amounts each of which is an amount payable by the individual in respect of self-employed earnings for the year as a contribution under the Canada Pension Plan or under a provincial pension plan within the meaning assigned by section 3 of that Act (not exceeding the maximum amount of such contributions payable by the individual for the year under the plan) exceeds (ii) the amount deductible under paragraph 60(e) in computing the individual’s income for the year. (2) Subsection (1) applies to the 2006 and subsequent taxation years, except that for taxation years ending after 2005 and before 2010, paragraph (a) of the description of B in section 118.7 of the Act, as enacted by subsection (1), is to be read as follows: (a) the total of all amounts each of which is an amount payable by the individual as an employee’s premium for the year under the Employment Insurance Act, not exceeding the maximum amount of such premiums payable by the individual for the year under that Act, 254. (1) Paragraph 120.2(3)(b) of the Act is replaced by the following: (b) the amount that, if this Act were read without reference to section 120, would be the individual’s tax payable under this Part for the year if the individual were not entitled to any deduction under any of sections 126, 127 and 127.4, and (2) Subsection (1) applies to the 2000 and subsequent taxation years. C. 34 Tax Amendm 255. (1) The portion of paragraph 120.31(3)(b) of the Act before subparagraph (i) is replaced by the following: (b) if the eligible taxation year ended before the taxation year preceding the year of receipt, an amount equal to the amount that would be calculated as interest payable on the amount, if any, by which the amount determined under paragraph (a) in respect of the eligible taxation year exceeds the taxpayer’s tax payable under this Part for that year, if the amount that would be calculated as interest payable on that excess were calculated (2) Subsection (1) applies to the 1995 and subsequent taxation years. 256. (1) The portion of subparagraph (b)(ii) of the definition “split income” in subsection 120.4(1) of the English version of the Act before clause (A) is replaced by the following: (ii) can reasonably be considered to be income derived from the provision of property or services by a partnership or trust to, or in support of, a business carried on by (2) The portion of clause (c)(ii)(C) of the definition “split income” in subsection 120.4(1) of the English version of the Act before subclause (I) is replaced by the following: (C) to be income derived from the provision of property or services by a partnership or trust to, or in support of, a business carried on by (3) Subsections (1) and (2) apply in computing split income of a specified individual for taxation years that begin after December 20, 2002, other than in computing an amount included in that income that is from a trust or partnership for a taxation year or fiscal period of the trust or partnership that began before December 21, 2002. 2011-2012-2013 Impôt et ta 257. (1) The portion of subsection 122(2) of the Act before paragraph (a) is replaced by the following: Where subsection (1) does not apply (2) Subsection (1) does not apply for a taxation year of an inter vivos trust that is not a mutual fund trust and that (2) Subsection (1) applies to trust taxation years that begin after 2002. 258. (1) The portion of the definition “qualified REIT property” before paragraph (c) in subsection 122.1(1) of the Act is replaced by the following: “qualified REIT property” « bien admissible de FPI » “qualified REIT property”, of a trust at any time, means a property that, at that time, is held by the trust and is (a) a real or immovable property that is capital property, an eligible resale property, an indebtedness of a Canadian corporation represented by a bankers’ acceptance, a property described by paragraph (a) or (b) of the definition “qualified investment” in section 204 or a deposit with a credit union; (b) a security of a subject entity all or substantially all of the gross REIT revenue of which, for its taxation year that ends in the trust’s taxation year that includes that time, is from maintaining, improving, leasing or managing real or immovable properties that are capital properties of the trust or of an entity of which the trust holds a share or an interest, including real or immovable properties that the trust, or an entity of which the trust holds a share or an interest, holds together with one or more other persons or partnerships; (2) Paragraph (d) of the definition “qualified REIT property” in subsection 122.1(1) of the Act is replaced by the following: C. 34 Tax Amendm (d) ancillary to the earning by the trust of amounts described in subparagraphs (b)(i) and (iii) of the definition “real estate investment trust”, other than (i) an equity of an entity, or (ii) a mortgage, hypothecary claim, mezzanine loan or similar obligation. (3) Paragraph (a) of the definition “real estate investment trust” in subsection 122.1(1) of the Act is replaced by the following: (a) at each time in the taxation year the total fair market value at that time of all nonportfolio properties that are qualified REIT properties held by the trust is at least 90% of the total fair market value at that time of all non-portfolio properties held by the trust; (4) The portion of paragraph (b) of the definition “real estate investment trust” in subsection 122.1(1) of the Act before subparagraph (i) is replaced by the following: (b) not less than 90% of the trust’s gross REIT revenue for the taxation year is from one or more of the following: (5) Subparagraph (b)(iii) of the definition “real estate investment trust” in subsection 122.1(1) of the Act is replaced by the following: (iii) dispositions of real or immovable properties that are capital properties, (6) Paragraph (b) of the definition “real estate investment trust” in subsection 122.1(1) of the Act is amended by striking out “and” at the end of subparagraph (iv), by adding “and” at the end of subparagraph (v) and by adding the following after subparagraph (v): (vi) dispositions of eligible resale properties; 2011-2012-2013 Impôt et ta (7) The portion of paragraph (c) of the definition “real estate investment trust” in subsection 122.1(1) of the Act before subparagraph (i) is replaced by the following: (c) not less than 75% of the trust’s gross REIT revenue for the taxation year is from one or more of the following: (8) Subparagraph (c)(iii) of the definition “real estate investment trust” in subsection 122.1(1) of the Act is replaced by the following: (iii) dispositions of real or immovable properties that are capital properties; (9) The definition “real estate investment trust” in subsection 122.1(1) of the Act is amended by striking out “and” at the end of paragraph (c) and by replacing paragraph (d) with the following: (d) at each time in the taxation year an amount, that is equal to 75% or more of the equity value of the trust at that time, is the amount that is the total fair market value of all properties held by the trust each of which is a real or immovable property that is capital property, an eligible resale property, an indebtedness of a Canadian corporation represented by a bankers’ acceptance, a property described by paragraph (a) or (b) of the definition “qualified investment” in section 204 or a deposit with a credit union; and (e) investments in the trust are, at any time in the taxation year, listed or traded on a stock exchange or other public market. (10) Paragraph (a) of the definition “rent from real or immovable properties” in subsection 122.1(1) of the Act is amended by adding “and” at the end of subparagraph (i), by replacing “and” at the end of subparagraph (ii) with “but” and by repealing subparagraph (iii). (11) Subsection 122.1(1) of the Act is amended by adding the following in alphabetical order: C. 34 “eligible resale property” « bien de revente admissible » “eligible resale property”, of an entity, means real or immovable property (other than capital property) of the entity Tax Amendm (a) that is contiguous to a particular real or immovable property that is capital property or eligible resale property, held by (i) the entity, or (ii) another entity affiliated with the entity; and (b) the holding of which is ancillary to the holding of the particular property. “gross REIT revenue” « revenu brut de FPI » “gross REIT revenue”, of an entity for a taxation year, means the amount, if any, by which the total of all amounts received or receivable in the year (depending on the method regularly followed by the entity in computing the entity’s income) by the entity exceeds the total of all amounts each of which is the cost to the entity of a property disposed of in the year. (12) Section 122.1 of the Act is amended by adding the following after subsection (1): Application of subsection (1.2) (1.1) Subsection (1.2) applies to an entity for a taxation year in respect of an amount and another entity (referred to in this subsection and subsection (1.2) as the “parent entity”, “specified amount” and “source entity”, respectively), if (a) at any time in the taxation year the parent entity (i) is affiliated with the source entity, or (ii) holds securities of the source entity that (A) are described by any of paragraphs (a) to (c) of the definition “equity” in subsection (1), and (B) have a total fair market value that is greater than 10% of the equity value of the source entity; 2011-2012-2013 Impôt et ta (b) the specified amount is included in computing the parent entity’s gross REIT revenue for the taxation year in respect of a security of the source entity held by the parent entity; and (c) in the case of a source entity that is a subject entity described in paragraph (b) of the definition “qualified REIT property” in subsection (1) in respect of the parent entity at each time during the taxation year at which the parent entity holds securities of the source entity, the specified amount cannot reasonably be considered to be derived from the source entity’s gross REIT revenue from maintaining, improving, leasing or managing real or immovable properties that are capital properties of the parent entity or of an entity of which the parent entity holds a share or an interest, including real or immovable properties that the parent entity, or an entity of which the parent entity holds a share or an interest, holds together with one or more other persons or partnerships. Character preservation rule (1.2) If this subsection applies to a parent entity for a taxation year in respect of a specified amount and a source entity, then for the purposes of the definition “real estate investment trust” in subsection (1), to the extent that the specified amount can reasonably be considered to be derived from gross REIT revenue of the source entity having a particular character, the specified amount is deemed to be gross REIT revenue of the parent entity having the same character and not having any other character. Character of revenue — hedging arrangements (1.3) For the purposes of the definition “real estate investment trust” in subsection (1), (a) if an amount is included in gross REIT revenue of a trust for a taxation year and it results from an agreement that can reasonably be considered to have been made by the trust to reduce its risk from fluctuations in interest rates in respect of debt incurred by the trust to acquire or refinance real or immovable property, the amount is deemed to have the same character as gross REIT revenue in respect of the real or immovable property and not any other character; and C. 34 Tax Amendm (b) if a real or immovable property is situated in a country other than Canada and an amount included in gross REIT revenue of a trust for a taxation year (i) is a gain from fluctuations in the value of the currency of that country relative to Canadian currency recognized on (A) revenue in respect of the real or immovable property, or (B) debt incurred by the trust for the purpose of earning revenue in respect of the real or immovable property, or (ii) results from an agreement that (A) provides for the purchase, sale or exchange of currency, and (B) can reasonably be considered to have been made by the trust to reduce its risk from currency fluctuations described in subparagraph (i), the amount is deemed to have the same character as gross REIT revenue in respect of the real or immovable property and not any other character. (13) Subsections (1) to (12) apply to (a) taxation years of a trust that end after 2006 and before 2011 if (i) investments in the trust are, in one or more of those taxation years, listed or traded on a stock exchange or other public market, and (ii) the trust elects, by notifying the Minister of National Revenue in writing on or before its filing due-date for its taxation year that includes the day on which this Act receives royal assent, to have those subsections so apply; and (b) the 2011 and subsequent taxation years, except that paragraph (d) of the definition “real estate investment trust” in Impôt et ta 2011-2012-2013 subsection 122.1(1) of the Act, as enacted by subsection (9), is to be read as follows for taxation years that end before 2013: (d) at each time in the taxation year an amount, that is equal to 75% or more of the equity value of the trust at that time, is the amount that is the total fair market value of all properties held by the trust each of which is real or immovable property, indebtedness of a Canadian corporation represented by a bankers’ acceptance, property described by either paragraph (a) or (b) of the definition “qualified investment” in section 204, or a deposit with a credit union; and 259. (1) The portion of subsection 122.3(1) of the Act before paragraph (a) is replaced by the following: Overseas employment tax credit 122.3 (1) If an individual is resident in Canada in a taxation year and, throughout any period of more than six consecutive months that began before the end of the year and included any part of the year (in this section referred to as the “qualifying period”) (2) Subsection 122.3(1.1) of the Act is replaced by the following: Excluded income (1.1) No amount may be included under paragraph (1)(d) in respect of an individual’s income for a taxation year from the individual’s employment by an employer (a) if (i) the employer carries on a business of providing services and does not employ in the business throughout the year more than five full-time employees, (ii) the individual (A) does not deal at arm’s length with the employer, or is a specified shareholder of the employer, or C. 34 Tax Amendm (B) where the employer is a partnership, does not deal at arm’s length with a member of the partnership, or is a specified shareholder of a member of the partnership, and (iii) but for the existence of the employer, the individual would reasonably be regarded as being an employee of a person or partnership that is not a specified employer; or (b) if at any time in that portion of the qualifying period that is in the taxation year (i) the employer provides the services of the individual to a corporation, partnership or trust with which the employer does not deal at arm’s length, and (ii) the fair market value of all the issued shares of the capital stock of the corporation or of all interests in the partnership or trust, as the case may be, that are held, directly or indirectly, by persons who are resident in Canada is less than 10% of the fair market value of all those shares or interests. (3) Subsections (1) and (2) apply to taxation years that begin after the day on which this Act receives royal assent. 260. Subsection 122.5(7) of the Act is replaced by the following: Effect of bankruptcy (7) For the purpose of this section, if in a taxation year an individual becomes bankrupt, the individual’s income for the taxation year shall include the individual’s income for the taxation year that begins on January 1 of the calendar year that includes the date of bankruptcy. 261. (1) Paragraph (a) of the definition “full rate taxable income” in subsection 123.4(1) of the Act is amended by striking out “and” at the end of subparagraph (ii) and by adding the following after subparagraph (ii): 2011-2012-2013 Impôt et ta (iii) the corporation’s income for the year from a personal services business; and (2) The portion of paragraph (b) of the definition “full rate taxable income” in subsection 123.4(1) of the Act before subparagraph (i) is replaced by the following: (b) if the corporation is a Canadian-controlled private corporation throughout the year, the amount by which that portion of the corporation’s taxable income for the year that is subject to tax under subsection 123(1) exceeds the total of (3) Subparagraph (b)(iii) of the definition “full rate taxable income” in subsection 123.4(1) of the Act is replaced by the following: (iii) except for a corporation that is, throughout the year, a cooperative corporation (within the meaning assigned by subsection 136(2)) or a credit union, the corporation’s aggregate investment income for the year, within the meaning assigned by subsection 129(4), and (4) Subsection (1) applies to taxation years that begin after October 31, 2011. (5) Subsection (2) applies to taxation years that end after October 31, 2011. (6) Subsection (3) applies to the 2001 and subsequent taxation years. 262. (1) Subparagraphs 125(1)(b)(i) and (ii) of the Act are replaced by the following: (i) 100/28 of the total of the amounts that would be deductible under subsection 126(1) from the tax for the year otherwise payable under this Part by it if those amounts were determined without reference to sections 123.3 and 123.4, (ii) the amount determined by multiplying the total of the amounts that would be deductible under subsection 126(2) from the tax for the year otherwise payable C. 34 Tax Amendm under this Part by it, if those amounts were determined without reference to section 123.4, by the relevant factor for the year, and (2) The description of B in subsection 125(5.1) of the Act is replaced by the following: B is the amount determined by the formula 0.225% × (D – $10 million) where D is (a) if, in both the particular taxation year and the preceding taxation year, the corporation is not associated with any corporation, the taxable capital employed in Canada (within the meaning assigned by subsection 181.2(1) or 181.3(1) or section 181.4, as the case may be) of the corporation for the preceding taxation year, (b) if, in the particular taxation year, the corporation is not associated with any corporation but was associated with one or more corporations in the preceding taxation year, the taxable capital employed in Canada (within the meaning assigned by subsection 181.2(1) or 181.3(1) or section 181.4, as the case may be) of the corporation for the particular taxation year, or (c) if, in the particular taxation year, the corporation is associated with one or more particular corporations, the total of all amounts each of which is the taxable capital employed in Canada (within the meaning assigned by subsection 181.2(1) or 181.3(1) or section 181.4, as the case may be) of the corporation or of any of the particular corporations for its last taxation year that ended in the preceding calendar year. Impôt et ta 2011-2012-2013 (3) Subparagraph 125(1)(b)(i) of the Act, as enacted by subsection (1), applies to taxation years that end after October 31, 2011, except that, for a taxation year that includes that day, that subparagraph, as enacted by subsection (1), is to be read as follows: (i) the total of (A) 10/3 of the total of the amounts that would be deductible under subsection 126(1) from the tax for the year otherwise payable under this Part by it if those amounts were determined without reference to sections 123.3 and 123.4, that the number of days in the taxation year that are on or before October 31, 2011 is of the total of days in the taxation year, and (B) 100/28 of the total of the amounts that would be deductible under subsection 126(1) from the tax for the year otherwise payable under this Part by it if those amounts were determined without reference to sections 123.3 and 123.4, that the number of days in the taxation year that are after October 31, 2011 is of the total of days in the taxation year, (4) Subparagraph 125(1)(b)(ii) of the Act, as enacted by subsection (1), applies to the 2003 and subsequent taxation years. (5) Subsection (2) applies to taxation years that begin after December 20, 2002, except that, in its application to a corporation described in subsection 181.1(3) of the Act for taxation years of the corporation that began before the day on which this Act receives royal assent, the description of B in subsection 125(5.1) of the Act, as enacted by subsection (2), is to be read as follows: B is C. 34 Tax Amendm (a) if, in both the particular taxation year and the preceding taxation year, the corporation is not associated with any corporation, the amount that would, but for subsections 181.1(2) and (4), be the corporation’s tax payable under Part I.3 for the preceding taxation year, (b) if, in the particular taxation year, the corporation is not associated with any corporation but was associated with one or more corporations in the preceding taxation year, the amount that would, but for subsections 181.1(2) and (4), be the corporation’s tax payable under Part I.3 for the particular taxation year, and (c) if, in the particular taxation year, the corporation is associated with one or more particular corporations, the amount determined by the formula 0.225% x (D – E) where D is the total of all amounts each of which is the taxable capital employed in Canada (within the meaning assigned by subsection 181.2(1) or 181.3(1) or section 181.4, as the case may be) of the corporation or of any of the particular corporations for its last taxation year that ended in the preceding calendar year, and E is $10 million. 263. (1) Subparagraph 125.1(1)(b)(ii) of the Act is replaced by the following: (ii) the amount determined by multiplying the total of the amounts that would be deductible under subsection 126(2) from the tax for the year otherwise payable under this Part by it, if those amounts were determined without reference to section 123.4, by the relevant factor for the year, and (2) The definition “bénéfices de fabrication et de transformation au Canada” in subsection 125.1(3) of the French version of the Act is replaced by the following: Impôt et ta 2011-2012-2013 « bénéfices de fabrication et de transformation au Canada » “Canadian manufacturing and processing profits” « bénéfices de fabrication et de transformation au Canada » En ce qui concerne une société pour une année d’imposition, la partie du total des montants représentant chacun le revenu que la société a tiré pour l’année d’une entreprise exploitée activement au Canada, déterminée en vertu des règles établies à cette fin par règlement pris sur recommandation du ministre des Finances, qui doit s’appliquer à la fabrication ou à la transformation au Canada de marchandises destinées à la vente ou à la location. (3) Subparagraphs (l)(i) and (ii) of the definition “fabrication ou transformation” in subsection 125.1(3) of the French version of the Act are replaced by the following: (i) de la vente ou de la location de marchandises qu’elle a fabriquées ou transformées au Canada, (ii) de la fabrication ou de la transformation au Canada de marchandises destinées à la vente ou à la location, sauf des marchandises qu’elle devait vendre ou louer elle-même. (4) Subsection (1) applies to the 2003 and subsequent taxation years. 264. (1) The definition “taxable resource income” in subsection 125.11(1) of the Act, as it read immediately before it was repealed by S.C. 2003, c. 28, s. 13(2), is replaced by the following: “taxable resource income” « revenu imposable provenant de ressources » “taxable resource income”, of a taxpayer for a taxation year, is the lesser of (a) the amount, if any, by which the taxpayer’s taxable income for the taxation year exceeds 100/16 of the amount deducted under subsection 125(1) from the taxpayer’s tax otherwise payable under this Part for the year, and (b) the amount determined by the formula 3(A/B) + C – D – E where C. 34 Tax Amendm A is the total of all amounts each of which is deducted by the taxpayer under paragraph 20(1)(v.1) in computing the taxpayer’s income for the taxation year, B is the percentage that is the total of (i) that proportion of 100% that the number of days in the taxation year that are before 2003 is of the number of days in the taxation year, (ii) that proportion of 90% that the number of days in the taxation year that are in 2003 is of the number of days in the taxation year, (iii) that proportion of 75% that the number of days in the taxation year that are in 2004 is of the number of days in the taxation year, (iv) that proportion of 65% that the number of days in the taxation year that are in 2005 is of the number of days in the taxation year, and (v) that proportion of 35% that the number of days in the taxation year that are in 2006 is of the number of days in the taxation year, C is total of all amounts included in computing the taxpayer’s income for the taxation year under paragraph 59(3.2)(b) or (c), D is the total of all amounts deducted by the taxpayer under any of sections 65 to 66.7, other than subsections 66(4), 66.21(4) and 66.7(2) and (2.3), of this Act, and subsections 17(2) and (6) and section 29 of the Income Tax Application Rules, in computing the taxpayer’s income for the taxation year, and E is 100/16 of the amount deducted under subsection 125(1) from the taxpayer’s tax otherwise payable under this Part for the year. 2011-2012-2013 Impôt et ta (2) The definition “taxable resource income” in subsection 125.11(1) of the Act, as enacted by subsection (1), is repealed. (3) Subsection (1) applies to taxation years that begin after February 27, 2004. (4) Subsection (2) applies to taxation years that begin after 2006. 265. (1) Section 125.2 of the Act is repealed. (2) Subsection (1) applies to taxation years that begin after October 31, 2011. 266. (1) Paragraph 125.3(1.1)(b) of the Act is replaced by the following: (b) the amount, if any, by which its tax payable under this Part (determined without reference to this section) for the year exceeds the amount that would, but for subsections 181.1(4) and 190.1(3), be the total of its taxes payable under Parts I.3 and VI for the year. (2) Subsection (1) applies to taxation years that begin after October 31, 2011. 267. (1) The portion of subsection 126(2.22) of the French version of the Act before paragraph (a) is replaced by the following: Ancien résident — bénéficiaire de fiducie (2.22) Lorsqu’un particulier non-résident dispose, au cours d’une année d’imposition donnée, d’un bien qu’il a acquis la dernière fois à un moment (appelé « moment de l’acquisition » au présent paragraphe) à l’occasion d’une distribution effectuée après le 1er octobre 1996 et à laquelle les alinéas 107(2)a) à c) ne s’appliquent pas par le seul effet du paragraphe 107(5), la fiducie peut déduire de son impôt payable par ailleurs en vertu de la présente partie pour l’année (appelée « année de la distribution » au présent paragraphe) qui C. 34 Tax Amendm comprend le moment de l’acquisition un montant ne dépassant pas le moins élevé des montants suivants : (2) The portion of paragraph 126(2.22)(a) of the French version of the Act after subparagraph (ii) and before subparagraph (iii) is replaced by the following: s’il est raisonnable de considérer que le montant a été payé sur la partie de tout gain ou bénéfice tiré de la disposition du bien qui s’est accumulée avant la distribution et après le dernier en date des moments ci-après, antérieur à la distribution : (3) Subparagraphs 126(2.22)(b)(i) and (ii) of the French version of the Act are replaced by the following: (i) le montant d’impôt en vertu de la présente partie qui était payable par ailleurs par la fiducie pour l’année de la distribution, compte tenu de l’application du présent paragraphe aux dispositions effectuées avant le moment de la disposition, (ii) le montant de cet impôt qui aurait été payable par la fiducie pour l’année de la distribution si le bien n’avait pas été distribué au particulier. (4) Section 126 of the Act is amended by adding the following after subsection (4.1): Denial of foreign tax credit (4.11) If a taxpayer is a member of a partnership, any income or profits tax paid to the government of a particular country other than Canada — in respect of the income of the partnership for a period during which the taxpayer’s direct or indirect share of the income of the partnership under the income tax laws (referred to in subsection (4.12) as the “relevant foreign tax law”) of any country other than Canada under the laws of which any income of the partnership is subject to income taxation, is less than the taxpayer’s direct or indirect share of the income for the purposes of this Act — is not included in computing the taxpayer’s business-income tax or non-business-income tax for any taxation year. Impôt et ta 2011-2012-2013 Exceptions (4.12) For the purposes of subsection (4.11), a taxpayer is not to be considered to have a lesser direct or indirect share of the income of a partnership under the relevant foreign tax law than for the purposes of this Act solely because of one or more of the following: (a) a difference between the relevant foreign tax law and this Act in the manner of (i) computing the income of the partnership, or (ii) allocating the income of the partnership because of the admission to, or withdrawal from, the partnership of any of its members; (b) the treatment of the partnership as a corporation under the relevant foreign tax law; or (c) the fact that the taxpayer is not treated as a corporation under the relevant foreign tax law. Tiered partnerships (4.13) For the purposes of subsections (4.11) and (4.12), if a taxpayer is (or is deemed by this subsection to be) a member of a particular partnership that is a member of another partnership, the taxpayer is deemed to be a member of the other partnership. (5) The description of A in subsection 126(4.2) of the Act is replaced by the following: A is (a) if the foreign tax would otherwise be included in business-income tax, the total of (i) that proportion of 26.5% that the number of days in the taxation year that are in 2011 is of the number of days in the taxation year, and (ii) that proportion of 25% that the number of days in the taxation year that are after 2011 is of the number of days in the taxation year, and C. 34 Tax Amendm (b) if the foreign tax would otherwise be included in non-business-income tax, the total of (i) if the taxpayer is a corporation that is a Canadian-controlled private corporation throughout the taxation year, that proportion of 28% that the number of days in the taxation year that are after 2010 is of the number of days in the taxation year, and (ii) if the taxpayer is not a Canadiancontrolled private corporation throughout the taxation year, the total of (A) that proportion of 16.5% that the number of days in the taxation year that are in 2011 is of the number of days in the taxation year, and (B) that proportion of 15% that the number of days in the taxation year that are after 2011 is of the number of days in the taxation year, (6) Paragraph 126(4.4)(a) of the Act is replaced by the following: (a) a disposition or acquisition of property deemed to be made by subsection 10(12) or (13), 14(14) or (15) or 45(1), section 70, 128.1 or 132.2, subsections 138(11.3) or 142.5(2), paragraph 142.6(1)(b) or subsections 142.6(1.1) or (1.2) or 149(10) is not a disposition or acquisition, as the case may be; and (7) Subparagraph 126(5)(a)(i) of the Act is replaced by the following: 2011-2012-2013 Impôt et ta (i) the amount obtained by multiplying the taxpayer’s income from the business in the taxing country for the year by the total of (A) that proportion of 26.5% that the number of days in the taxation year that are in 2011 is of the number of days in the taxation year, and (B) that proportion of 25% that the number of days in the taxation year that are after 2011 is of the number of days in the taxation year (8) Subsection 126(6) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) if, in computing a taxpayer’s income for a taxation year from a business carried on by the taxpayer in Canada, an amount is included in respect of interest paid or payable to the taxpayer by a person resident in a country other than Canada, and the taxpayer has paid to the government of that other country a non-business income tax for the year with respect to the amount, the amount is, in applying the definition “qualifying incomes” in subsection (7) for the purpose of subsection (1), deemed to be income from a source in that other country. (9) The portion of the definition “businessincome tax” in subsection 126(7) of the Act before paragraph (a) is replaced by the following: “businessincome tax” « impôt sur le revenu tiré d’une entreprise » “business-income tax” paid by a taxpayer for a taxation year in respect of businesses carried on by the taxpayer in a country other than Canada (referred to in this definition as the “business country”) means, subject to subsections (4.1) to (4.2), the portion of any income or profits tax paid by the taxpayer for the year to the government of a country other than Canada that can reasonably be regarded as tax in respect C. 34 Tax Amendm of the income of the taxpayer from a business carried on by the taxpayer in the business country, but does not include a tax, or the portion of a tax, that can reasonably be regarded as relating to an amount that (10) The portion of the definition “nonbusiness-income tax” in subsection 126(7) of the Act before paragraph (a) is replaced by the following: “non-businessincome tax” « impôt sur le revenu ne provenant pas d’une entreprise » “non-business-income tax” paid by a taxpayer for a taxation year to the government of a country other than Canada means, subject to subsections (4.1) to (4.2), the portion of any income or profits tax paid by the taxpayer for the year to the government of that country that (11) Subsections (4), (9) and (10) apply to income or profits tax paid for taxation years of a taxpayer that end after March 4, 2010, except that, for taxation years of the taxpayer that end on or before August 27, 2010, (a) subsection 126(4.11) of the Act, as enacted by subsection (4), is to be read as follows: (4.11) If a taxpayer is a member of a partnership, any income or profits tax paid to the government of a particular country other than Canada — in respect of the income of the partnership for a period during which the taxpayer’s share of the income of the partnership under the income tax laws (referred to in subsection (4.12) as the “relevant foreign tax law”) of any country other than Canada under the laws of which the income of the partnership is subject to income taxation, is less than the taxpayer’s share of the income for the purposes of this Act — is not included in computing the taxpayer’s business-income tax or non-businessincome tax for any taxation year. 2011-2012-2013 Impôt et ta (b) the portion of subsection 126(4.12) of the Act before paragraph (a), as enacted by subsection (4), is to be read as follows: (4.12) For the purposes of subsection (4.11), a taxpayer is not to be considered to have a lesser share of the income of a partnership under the relevant foreign tax law than for the purposes of this Act solely because of one or more of the following: (c) section 126 of the Act is to be read without reference to its subsection (4.13), as enacted by subsection (4). (12) Subsections (5) and (7) apply to taxation years that begin after October 31, 2011. (13) Subsection (6) applies to dispositions and acquisitions that occur after 1998, except that, in applying paragraph 126(4.4)(a) of the Act, as enacted by subsection (6), to dispositions and acquisitions that occur before June 28, 1999, that paragraph is to be read without reference to “10(12) or (13), 14(14) or (15), or”. (14) Subsection (8) applies to amounts received after February 27, 2004. 268. (1) Section 126.1 of the Act is repealed. (2) Subsection (1) applies in respect of forms filed after March 20, 2003. 269. (1) Paragraphs 127(1)(a) and (b) of the French version of the Act are replaced by the following: a) les 2/3 de tout impôt sur les opérations forestières, payé par le contribuable au gouvernement d’une province sur le revenu pour l’année tiré d’opérations forestières dans cette province; C. 34 Tax Amendm b) 6 2/3 % du revenu du contribuable pour l’année, tiré d’opérations forestières dans la province, dont fait mention l’alinéa a). (2) The definition “revenu pour l’année tiré des opérations forestières dans la province” in subsection 127(2) of the French version of the Act is repealed. (3) The definition “impôt sur les opérations forestières” in subsection 127(2) of the French version of the Act is replaced by the following: « impôt sur les opérations forestières » “logging tax” « impôt sur les opérations forestières » Impôt levé par la législature d’une province et qui est, par règlement, déclaré être un impôt d’application générale sur le revenu tiré d’opérations forestières. (4) Subsection 127(2) of the French version of the Act is amended by adding the following in alphabetical order: « revenu pour l’année tiré d’opérations forestières dans la province » “income for the year from logging operations in the province” « revenu pour l’année tiré d’opérations forestières dans la province » S’entend au sens du règlement. (5) The portion of subsection 127(3) of the Act before paragraph (a) is replaced by the following: Contributions to registered parties and candidates (3) There may be deducted from the tax otherwise payable by a taxpayer under this Part for a taxation year in respect of the total of all amounts each of which is the eligible amount of a monetary contribution that is referred to in the Canada Elections Act and that is made by the taxpayer in the year to a registered party, a registered association or a candidate, as those terms are defined in that Act, (6) Subsection 127(4.2) of the Act, as it read immediately before it was repealed by S.C. 2006, c. 9, s. 64(2), is replaced by the following: Impôt et ta 2011-2012-2013 Allocation of amount contributed among partners (4.2) If at the end of a fiscal period of a partnership a taxpayer is a member of the partnership, the taxpayer’s share of the total that would, if the partnership were a person and its fiscal period were its taxation year, be the total referred to in subsection (3) in respect of the partnership for that taxation year is deemed for the purpose of that subsection to be a monetary contribution made by the taxpayer in the taxpayer’s taxation year in which the fiscal period of the partnership ends. (7) Subsection 127(4.2) of the Act, as enacted by subsection (6), is repealed. (8) The definition “eligible salary and wages” in subsection 127(9) of the Act is replaced by the following: “eligible salary and wages” « traitement et salaire admissibles » “eligible salary and wages” payable by a taxpayer to an eligible apprentice means the amount, if any, that is the salary and wages payable by the taxpayer to the eligible apprentice in respect of the first 24 months of the apprenticeship (other than a qualified expenditure incurred by the taxpayer in a taxation year, remuneration that is based on profits, bonuses, amounts described in section 6 or 7, and amounts deemed to be incurred by subsection 78(4)); (9) Paragraph (b) of the definition “preproduction mining expenditure” in subsection 127(9) of the Act is replaced by the following: (b) is not an expense that (i) was renounced under subsection 66(12.6) to the taxable Canadian corporation except if the corporation is, on the effective date of the renunciation, (A) a corporation that would be a “principal business corporation”, as defined in subsection 66(15), if that definition were read without reference to its paragraphs (a), (a.1), (f), (h) and (i), and (B) the sole shareholder of the corporation that renounced the expenditure, or C. 34 Tax Amendm (ii) is a member’s share of an expense incurred by a partnership unless the expense was deemed by subsection 66(18) to have been made or incurred at the end of the fiscal period of the partnership by the member and throughout the fiscal period of the partnership in which the expense was incurred (A) each member of the partnership would (otherwise than because of being a member of the partnership) be a “principal-business corporation” as defined in subsection 66(15) of the Act, if that definition were read without reference to its paragraphs (a), (a.1), (f), (h) and (i), and (B) the corporation is a member of the partnership at the time the expenditure is incurred and would not be a specified member of the partnership if the definition “specified member” in subsection 248(1) were read without reference to its subparagraph (b)(ii), (10) Paragraphs 127(27)(b) and (c) of the Act are replaced by the following: (b) the cost, or a portion of the cost, of the particular property was a qualified expenditure, or would if this Act were read without reference to subsection (26) be a qualified expenditure, to the taxpayer, (c) the cost, or the portion of the cost, of the particular property is included, or would if this Act were read without reference to subsection (26) be included, in an amount, a percentage of which can reasonably be considered to be included in computing the taxpayer’s investment tax credit at the end of the taxation year, and (11) The portion of subsection 127(27) of the Act after paragraph (d) is replaced by the following: there shall be added to the taxpayer’s tax otherwise payable under this Part for the year the lesser of Impôt et ta 2011-2012-2013 (e) the amount that can reasonably be considered to be included in the taxpayer’s investment tax credit at the end of any taxation year, or that would be so included if this Act were read without reference to subsection (26), in respect of the particular property, and (f) the amount that is the percentage — that is the sum of each percentage described in paragraph (c) that has been applied to compute the taxpayer’s investment tax credit in respect of the particular property — of (i) in the case where the particular property or the other property is disposed of to a person who deals at arm’s length with the taxpayer, (A) the proceeds of disposition of the property, if the property (I) is the particular property and is neither first term shared-use equipment nor second term shared-use equipment, or (II) is the other property, (B) 25% of the proceeds of disposition of the property, if the property is the particular property, is first term shareduse equipment and is not second term shared-use equipment, and (C) 50% of the proceeds of disposition of the property, if the property is the particular property and is second term shared-use equipment, and (ii) in the case where the particular property or the other property is converted to commercial use or is disposed of to a person who does not deal at arm’s length with the taxpayer, (A) the fair market value of the property, if the property (I) is the particular property and is neither first term shared-use equipment nor second term shared-use equipment, or (II) is the other property, C. 34 Tax Amendm (B) 25% of the fair market value of the property at the time of its conversion or disposition, if the particular property is first term shared-use equipment and is not second term shared-use equipment, and (C) 50% of the fair market value of the property at the time of its conversion or disposition, if the particular property is second term shared-use equipment. (12) Subsection (5) applies to monetary contributions made after December 20, 2002, except that, for monetary contributions made before 2004, the reference to “to a registered party, a registered association or a candidate” in subsection 127(3) of the Act, as amended by subsection (5), is to be read as a reference to “to a registered party or a candidate”. (13) Subsection (6) applies to monetary contributions made after December 20, 2002 and before 2007. (14) Subsection (7) is deemed to have come into force on January 1, 2007, except that it does not apply in respect of monetary contributions made before that day. (15) Subsection (8) applies to taxation years that end after November 5, 2010. (16) Subsection (9) applies to the 2003 and subsequent taxation years. (17) Subsections (10) and (11) apply to dispositions and conversions that occur after December 20, 2002. 2011-2012-2013 Impôt et ta 270. (1) Paragraph (b) of the definition “approved share” in subsection 127.4(1) of the Act is replaced by the following: (b) a share issued by a prescribed laboursponsored venture capital corporation that is not a registered labour-sponsored venture capital corporation if, at the time of the issue, no province under the laws (described in section 6701 of the Income Tax Regulations) of which the corporation is registered or established provides assistance in respect of the acquisition of the share; (2) Subsection 127.4(6) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and’’ at the end of paragraph (d) and by adding the following after paragraph (d): (e) nil, if the share is issued in exchange for another share of the corporation. (3) Subsection (1) applies to acquisitions of shares that occur after 2003. (4) Subsection (2) applies to the 2004 and subsequent taxation years. 271. (1) The portion of subparagraph 127.52(1)(d)(ii) of the Act before the formula is replaced by the following: (ii) each amount that is designated by a trust for a particular year of the trust in respect of the individual and deemed by subsection 104(21) to be a taxable capital gain for the year of the individual were equal to the amount obtained by the formula (2) Paragraph 127.52(1)(d) of the Act is amended by striking out “and” at the end of subparagraph (i), by adding “and” at the end of subparagraph (ii) and by adding the following after subparagraph (ii): (iii) this Act were read without reference to subsection 104(21.6); (3) Paragraph 127.52(1)(d) of the Act, as amended by subsections (1) and (2), is amended by adding “and” at the end of C. 34 Tax Amendm subparagraph (i), by striking out “and” at the end of subparagraph (ii) and by repealing subparagraph (iii). (4) Paragraph 127.52(1)(e) of the Act is amended by striking out “and” at the end of subparagraph (i) and by adding the following after subparagraph (i): (i.1) the individual’s income for the year from property, or from the business of selling the product of property, described in Class 43.1 or 43.2 in Schedule II to the Income Tax Regulations, determined before deducting those amounts, and (5) Subparagraph 127.52(1)(h)(i) of the Act is replaced by the following: (i) the amounts deducted under any of subsections 110(2), 110.6(2), (2.1), (2.2) and (12) and 110.7(1), (6) Subsections (1) and (3) apply to taxation years that begin after October 31, 2011. (7) Subsection (2) applies to the 2000 and subsequent taxation years. (8) Subsection (4) applies in respect of taxation years that end after 2008. 272. (1) Subparagraph 128(2)(g)(iii) of the Act is replaced by the following: (iii) the individual’s unused tuition, textbook and education tax credits (as determined under subsection 118.61(1)) at the end of the last taxation year that ended before that time is deemed to be nil; (2) Subsection (1) applies to the 2006 and subsequent taxation years. 273. (1) The portion of subsection 128.1(5) of the Act before paragraph (b) is replaced by the following: Instalment interest (5) If an individual is deemed by subsection (4) to have disposed of a property in a taxation year, in applying sections 155 and 156 and subsections 156.1(1) to (3) and 161(2), (4) and (4.01) and any regulations made for the 2011-2012-2013 Impôt et ta purposes of those provisions, the individual’s total tax payable under this Part for the year is deemed to be the lesser of (a) the individual’s total tax payable under this Part for the year, determined before taking into consideration the specified future tax consequences for the year, and (2) Paragraph 128.1(7)(b) of the French version of the Act is replaced by the following: b) est propriétaire, à ce moment, d’un bien qu’il a acquis, la dernière fois, à l’occasion d’une distribution à laquelle le paragraphe 107(2) se serait appliqué, n’eût été le paragraphe 107(5), effectuée par une fiducie à un moment (appelé « moment de la distribution » au présent paragraphe) postérieur au 1er octobre 1996 et antérieur au moment donné; (3) Paragraph 128.1(7)(d) of the French version of the Act is replaced by the following: d) sous réserve des alinéas e) et f), si le particulier et la fiducie en font conjointement le choix dans un document présenté au ministre au plus tard à la première en date des dates d’échéance de production qui leur est applicable pour leur année d’imposition qui comprend le moment donné, le paragraphe 107(2.1) ne s’applique pas à la distribution pour ce qui est des biens que le particulier a acquis à l’occasion de la distribution et qui étaient des biens canadiens imposables lui appartenant tout au long de la période ayant commencé au moment de la distribution et se terminant au moment donné; (4) Subparagraph 128.1(7)(e)(i) of the French version of the Act is replaced by the following: (i) il résidait au Canada au moment de la distribution, (5) Subparagraphs 128.1(7)(f)(i) and (ii) of the French version of the Act are replaced by the following: C. 34 Tax Amendm (i) malgré l’alinéa 107(2.1)a), la fiducie est réputée avoir disposé du bien au moment de la distribution pour un produit de disposition égal au total des montants suivants : (A) le coût indiqué du bien pour elle immédiatement avant ce moment, (B) l’excédent du montant de la réduction prévue au paragraphe 40(3.7) et dont il est question à l’alinéa e), sur le moins élevé des montants suivants : (I) le coût indiqué du bien pour la fiducie immédiatement avant le moment de la distribution, (II) le montant que le particulier et la fiducie ont indiqué conjointement pour l’application du présent alinéa dans le document concernant le choix prévu à l’alinéa d) relativement au bien, (ii) malgré l’alinéa 107(2.1)b), le particulier est réputé avoir acquis le bien au moment de la distribution à un coût égal à l’excédent du montant déterminé par ailleurs selon l’alinéa 107(2)b) sur le montant de la réduction prévue au paragraphe 40(3.7) et dont il est question à l’alinéa e), ou, s’il est moins élevé, le montant indiqué selon la subdivision (i)(B)(II); (6) The portion of paragraph 128.1(7)(g) of the French version of the Act before subparagraph (i) is replaced by the following: g) si le particulier et la fiducie en font conjointement le choix, dans un document présenté au ministre au plus tard à la dernière en date des dates d’échéance de production qui leur est applicable pour leur année d’imposition qui comprend le moment donné, relativement à chaque bien dont le particulier a été propriétaire tout au long de la période ayant commencé au moment de la distribution et se terminant au moment donné et dont il est réputé, par l’alinéa (1)b), avoir disposé du fait qu’il est devenu un résident du Canada, le produit de disposition pour la 2011-2012-2013 Impôt et ta fiducie, selon l’alinéa 107(2.1)a), au moment de la distribution et le coût d’acquisition du bien pour le particulier au moment donné sont réputés, malgré les alinéas 107(2.1)a) et b), correspondre à ce produit et à ce coût, déterminés compte non tenu du présent alinéa, diminués du moins élevé des montants suivants : (7) The portion of paragraph 128.1(7)(i) of the French version of the Act before subparagraph (i) is replaced by the following: i) malgré les paragraphes 152(4) à (5), le ministre établit, pour tenir compte des choix prévus au présent paragraphe, toute cotisation concernant l’impôt payable par la fiducie ou le particulier en vertu de la présente loi pour toute année qui est antérieure à l’année comprenant le moment donné sans être antérieure à l’année comprenant le moment de la distribution; pareille cotisation est toutefois sans effet sur le calcul des montants suivants : (8) Subsection (1) applies to taxation years that begin after October 31, 2011. 274. (1) Section 128.3 of the Act is replaced by the following: Former resident — replaced shares 128.3 If, in a transaction to which section 51, subparagraphs 85.1(1)(a)(i) and (ii), subsection 85.1(8) or section 86 or 87 applies, a person acquires a share (in this section referred to as the “new share”) in exchange for another share or equity in a SIFT wind-up entity (in this section referred to as the “old share”), for the purposes of section 119, subsections 126(2.21) to (2.23), subparagraph 128.1(4)(b)(iv) and subsections 128.1(6) to (8), 180.1(1.4) and 220(4.5) and (4.6), the person is deemed not to have disposed of the old share, and the new share is deemed to be the same share as the old share. (2) Subsection (1) applies to taxation years that begin after 2001, except that, before December 20, 2007, section 128.3 of the Act, as enacted by subsection (1), is to be read as follows: C. 34 Tax Amendm 128.3 If, in a transaction to which section 51, subparagraphs 85.1(1)(a)(i) and (ii) or section 86 or 87 applies, a person acquires a share (in this section referred to as the “new share”) in exchange for another share (in this section referred to as the “old share”), for the purposes of section 119, subsections 126(2.21) to (2.23), subparagraph 128.1(4)(b)(iv) and subsections 128.1(6) to (8), 180.1(1.4) and 220(4.5) and (4.6), the person is deemed not to have disposed of the old share, and the new share is deemed to be the same share as the old share. 275. (1) Clauses 129(3)(a)(ii)(B) and (C) of the Act are replaced by the following: (B) 100/35 of the total of amounts deducted under subsection 126(1) from its tax for the year otherwise payable under this Part, and (C) the amount determined by multiplying the total of amounts deducted under subsection 126(2) from its tax for the year otherwise payable under this Part, by the relevant factor for the year, and (2) Subparagraph 129(3)(a)(iii) of the Act is replaced by the following: (iii) the corporation’s tax for the year payable under this Part, (3) Clause 129(3)(a)(ii)(B) of the Act, as enacted by subsection (1), applies to taxation years that begin after October 31, 2011. (4) Clause 129(3)(a)(ii)(C) of the Act, as enacted by subsection (1), applies to the 2003 and subsequent taxation years. (5) Subsection (2) applies to taxation years that begin after 2007. 276. (1) Paragraph 130.1(4)(b) of the Act is replaced by the following: 2011-2012-2013 Impôt et ta (b) notwithstanding any other provision of this Act, if an amount is received by a taxpayer in a taxation year as, on account of, in lieu of payment of or in satisfaction of, the dividend, the amount (i) shall not be included in computing the taxpayer’s income for the year as income from a share of the capital stock of the corporation, and (ii) is deemed to be a capital gain of the taxpayer from the disposition of capital property in the year. (2) Subsections 130.1(4.2) to (4.5) of the Act are repealed. (3) Subparagraph 130.1(6)(f)(i) of the Act is replaced by the following: (i) debts owing to the corporation that were secured, whether by mortgages, hypothecs or in any other manner, on houses (as defined in section 2 of the National Housing Act) or on property included within a housing project (as defined in that section as it read on June 16, 1999), and (4) Subsections (1) and (2) apply to taxation years that begin after October 31, 2011, except that if any part of a dividend declared by a corporation is in respect of capital gains of the corporation from dispositions of property that occurred before October 18, 2000, then paragraph 130.1(4)(b) of the Act, as enacted by subsection (1), is to be read, in its application to that part of the dividend, as it read in its application to the corporation’s last taxation year that began before November 1, 2011. (5) Subsection (3) applies to property acquired by a corporation after October 31, 2011, unless (a) the property is a particular debt (i) that is owing to the corporation and secured on property (referred to in this paragraph as the “subject property”), C. 34 Tax Amendm (ii) that replaces a debt (referred to in this paragraph as the “old debt”) that was on October 31, 2011 owing to the corporation and secured on the subject property, and (iii) that has a maximum term for repayment that does not exceed the maximum term for repayment, in effect on October 31, 2011, of the old debt; and (b) the corporation would be a mortgage investment corporation for its taxation year that includes October 31, 2011 if that taxation year were determined as though it ended on October 31, 2011. (6) If property that is held by a corporation on October 31, 2011 consists of debt, the term for repayment of the debt is extended by agreement entered into on a particular date that is after October 31, 2011, and the extended term exceeds the maximum term for repayment of the debt in effect on October 31, 2011, then the property is deemed, for the purposes of applying subsection (5), to have been acquired by the corporation on the particular date. 277. (1) Paragraph 131(1)(b) of the Act is replaced by the following: (b) notwithstanding any other provision of this Act (other than paragraph (5.1)(b)), if an amount is received by a taxpayer in a taxation year as, on account of, in lieu of payment of or in satisfaction of, the dividend, the amount (i) shall not be included in computing the taxpayer’s income for the year as income from a share of the capital stock of the corporation, and (ii) is deemed to be a capital gain of the taxpayer from the disposition of capital property in the year. (2) Subsections 131(1.5) to (1.9) of the Act are repealed. (3) Subparagraph 131(5.1)(b)(i) of the Act is replaced by the following: Impôt et ta 2011-2012-2013 (i) subparagraph (1)(b)(ii) does not apply in respect of the dividend, to the extent of the TCP gains distribution, and (4) Paragraph (a) of the definition “capital gains dividend account” in subsection 131(6) of the Act is replaced by the following: (a) the total of (i) its capital gains, for all taxation years that began more than 60 days before that time, from dispositions of property after 1971 and before that time while it was a mutual fund corporation, and (ii) all amounts each of which is an amount in respect of a distribution made by a trust to the corporation, at a time that is after its 2004 taxation year and at which it is a mutual fund corporation, in respect of capital gains of the trust equal to twice the amount determined by the following formula: A–B where A is the amount of the distribution, and B is the amount designated under subsection 104(21) by the trust in respect of the net taxable capital gains of the trust attributable to those capital gains (5) Subparagraph (b)(iii) of the definition “capital gains dividend account” in subsection 131(6) of the Act is replaced by the following: (iii) an amount equal to 100/14 of its capital gains refund for any taxation year throughout which it was a mutual fund corporation where the year ended more than 60 days before that time; (6) Subsections (1) to (3) and (5) apply to taxation years that begin after October 31, 2011, except that C. 34 Tax Amendm (a) if any part of a dividend declared by a corporation is in respect of capital gains of the corporation from dispositions of property that occurred before October 18, 2000, then paragraph 131(1)(b) of the Act, as enacted by subsection (1), is to be read, in its application to that part of the dividend, as it read in its application to the corporation’s last taxation year that began before November 1, 2011; and (b) if a corporation had a capital gains refund for a taxation year that began before November 2011, then in computing the capital gains dividend account of the corporation at any time in a taxation year of the corporation that begins after October 31, 2011, subparagraph (b)(iii) of the definition “capital gains dividend account” in subsection 131(6) of the Act, as enacted by subsection (5), is to be read, in its application to the corporation, as it read in its application to the corporation’s last taxation year that began before November 1, 2011. (7) Subsection (4) applies to the 2005 and subsequent taxation years. 278. (1) Paragraph 132(6)(c) of the Act is replaced by the following: (c) it complied with prescribed conditions. (2) Subsection (1) applies to the 2000 and subsequent taxation years. 279. (1) Paragraph 132.11(1)(b) of the Act is replaced by the following: (b) if the trust’s taxation year ends on December 15 because of paragraph (a), subject to subsection (1.1), each subsequent taxation year of the trust is deemed to be the period that begins at the beginning of December 16 of a calendar year and ends at the end of December 15 of the following calendar year or at any earlier time that is determined under paragraph 132.2(3)(b) or subsection 142.6(1); and (2) Paragraph 132.11(1)(c) of the French version of the Act is replaced by the following: 2011-2012-2013 Impôt et ta c) chacun de ses exercices qui soit commence dans une de ses années d’imposition se terminant le 15 décembre par l’effet de l’alinéa a), soit se termine dans une de ses années d’imposition ultérieures, doit prendre fin au plus tard à la fin de l’année où il a commencé. (3) Subsection 132.11(4) of the Act is replaced by the following: Amounts paid or payable to beneficiaries (4) Notwithstanding subsection 104(24), for the purposes of subsections (5) and (6) and 104(6) and (13) and paragraph (i) of the definition “disposition” in subsection 248(1) each amount that is paid, or that becomes payable, by a trust to a beneficiary after the end of a particular taxation year of the trust that ends on December 15 of a calendar year because of subsection (1) and before the end of that calendar year, is deemed to have been paid or to have become payable, as the case may be, to the beneficiary at the end of the particular year and not at any other time. (4) Subsection (1) is deemed to have come into force on January 1, 1999, except that, in applying paragraph 132.11(1)(b) of the Act, as enacted by subsection (1), to taxation years that end before 2000, that paragraph is to be read without reference to “subject to subsection (1.1)”. (5) Subsection (2) applies to the 1998 and subsequent taxation years. (6) Subsection (3) applies to amounts that, after 1999, are paid or have become payable by a trust. 280. (1) Section 132.2 of the Act is replaced by the following: Definitions re qualifying exchange of mutual funds 132.2 (1) The following definitions apply in this section. “first postexchange year” « première année suivant l’échange » “first post-exchange year”, of a fund in respect of a qualifying exchange, means the taxation year of the fund that begins immediately after the acquisition time. 718 “qualifying exchange” « échange admissible » C. 34 Tax Amendm “qualifying exchange” means a transfer at any time (in this section referred to as the “transfer time”) of all or substantially all of the property of a mutual fund corporation (other than a SIFT wind-up corporation) or a mutual fund trust to a mutual fund trust (in this section referred to as the “transferor” and “transferee”, respectively, and as the “funds”) if (a) all or substantially all of the shares issued by the transferor and outstanding immediately before the transfer time are within 60 days after the transfer time disposed of to the transferor; (b) no person disposing of shares of the transferor to the transferor within that 60-day period (otherwise than pursuant to the exercise of a statutory right of dissent) receives any consideration for the shares other than units of the transferee; and (c) the funds jointly so elect, by filing a prescribed form with the Minister on or before the election’s due date. “share” « action » Timing “share” means a share of the capital stock of a mutual fund corporation and a unit of a mutual fund trust. (2) In respect of a qualifying exchange, a time referred to in the following list immediately follows the time that precedes it in the list (a) the transfer time; (b) the first intervening time; (c) the acquisition time; (d) the beginning of the funds’ first postexchange years; (e) the depreciables disposition time; (f) the second intervening time; and (g) the depreciables acquisition time. Impôt et ta 2011-2012-2013 General (3) In respect of a qualifying exchange, (a) each property of a fund, other than property disposed of by the transferor to the transferee at the transfer time and depreciable property, is deemed to have been disposed of, and to have been reacquired by the fund, at the first intervening time, for an amount equal to the lesser of (i) the fair market value of the property at the transfer time, and (ii) the greater of (A) its cost amount, and (B) the amount that the fund designates in respect of the property in a notification to the Minister accompanying the election in respect of the qualifying exchange; (b) subject to paragraph (l), the last taxation years of the funds that began before the transfer time are deemed to have ended at the acquisition time, and their first post-exchange years are deemed to have begun immediately after those last taxation years ended; (c) each depreciable property of a fund (other than property to which subsection (5) applies and property to which paragraph (d) would, if this Act were read without reference to this paragraph, apply) is deemed to have been disposed of, and to have been reacquired, by the fund at the second intervening time for an amount equal to the lesser of (i) the fair market value of the property at the depreciables disposition time, and (ii) the greater of (A) the lesser of its capital cost and its cost amount to the disposing fund at the depreciables disposition time, and (B) the amount that the fund designates in respect of the property in a notification to the Minister accompanying the election in respect of the qualifying exchange; C. 34 Tax Amendm (d) if at the second intervening time the undepreciated capital cost to a fund of depreciable property of a prescribed class exceeds the fair market value of all the property of that class, the excess is to be deducted in computing the fund’s income for the taxation year that includes the transfer time and is deemed to have been allowed in respect of property of that class under regulations made for the purpose of paragraph 20(1)(a); (e) except as provided in paragraph (m), the transferor’s cost of any particular property received by the transferor from the transferee as consideration for the disposition of the property is deemed to be (i) nil, if the particular property is a unit of the transferee, and (ii) the particular property’s fair market value at the transfer time, in any other case; (f) the transferor’s proceeds of disposition of any units of the transferee that were disposed of by the transferor at any particular time that is within 60 days after the transfer time in exchange for shares of the transferor, are deemed to be equal to the cost amount of the units to the transferor immediately before the particular time; (g) if, at any particular time that is within 60 days after the transfer time, a taxpayer disposes of shares of the transferor to the transferor in exchange for units of the transferee (i) the taxpayer’s proceeds of disposition of the shares and the cost to the taxpayer of the units are deemed to be equal to the cost amount to the taxpayer of the shares immediately before the particular time, (ii) for the purposes of applying section 116 in respect of the disposition, the shares are deemed to be excluded property of the taxpayer, (iii) where the qualifying exchange occurs after 2004, for the purposes of applying section 218.3 in respect of that exchange, 2011-2012-2013 Impôt et ta the payment or crediting of the units to the taxpayer by the transferor is deemed not to be an assessable distribution, (iv) where all of the taxpayer’s shares of the transferor have been so disposed of, for the purpose of applying section 39.1 in respect of the taxpayer after that disposition, the transferee is deemed to be the same entity as the transferor, (v) for the purpose of the definition “designated beneficiary” in section 210, the units are deemed not to have been held at any time by the transferor, and (vi) where the taxpayer is at the particular time affiliated with one or both of the funds, (A) those units are deemed not to be identical to any other units of the transferee, (B) if the taxpayer is the transferee, and the units cease to exist when the taxpayer acquires them (or, for greater certainty, when the taxpayer would but for that cessation have acquired them), the taxpayer is deemed (I) to have acquired those units at the particular time, and (II) to have disposed of those units immediately after the particular time for proceeds of disposition equal to the cost amount to the taxpayer of those units at the particular time, and (C) in any other case, for the purpose of computing any gain or loss of the taxpayer from the taxpayer’s first disposition, after the particular time, of each of those units, (I) if that disposition is a renunciation or surrender of the unit by the taxpayer for no consideration, and is not in favour of any person other than the transferee, the taxpayer’s proceeds of disposition of that unit are deemed to be equal to that unit’s cost amount to the taxpayer immediately before that disposition, and C. 34 Tax Amendm (II) if subclause (I) does not apply, the taxpayer’s proceeds of disposition of that unit are deemed to be equal to the greater of that unit’s fair market value and its cost amount to the taxpayer immediately before that disposition; (h) where a share to which paragraph (g) applies would, if this Act were read without reference to this paragraph, cease to be a qualified investment (within the meaning assigned by subsection 146(1), 146.1(1) or 146.3(1), section 204 or subsection 205(1) or 207.01(1)) as a consequence of the qualifying exchange, the share is deemed to be a qualified investment until the earlier of the day that is 60 days after the day that includes the transfer time and the time at which it is disposed of in accordance with paragraph (g); (i) there shall be added to the amount determined under the description of A in the definition “refundable capital gains tax on hand” in subsection 132(4) in respect of the transferee for its taxation years that begin after the transfer time the amount, if any, by which (i) the transferor’s refundable capital gains tax on hand (within the meaning assigned by subsection 131(6) or 132(4), as the case may be) at the end of its taxation year that includes the transfer time exceeds (ii) the transferor’s capital gains refund (within the meaning assigned by paragraph 131(2)(a) or 132(1)(a), as the case may be) for that year; (j) no amount in respect of a non-capital loss, net capital loss, restricted farm loss, farm loss or limited partnership loss of a fund for a taxation year that began before the transfer time is deductible in computing the taxable income of either of the funds for a taxation year that begins after the transfer time; 2011-2012-2013 Impôt et ta (k) if the transferor is a mutual fund trust, for the purposes of subsections 132.1(1) and (3) to (5), the transferee is deemed after the transfer time to be the same mutual fund trust as, and a continuation of, the transferor; (l) if the transferor is a mutual fund corporation (i) for the purpose of subsection 131(4) but, for greater certainty, without having any effect on the computation of any amount determined under this Part, the transferor is deemed in respect of any share disposed of in accordance with paragraph (g) to be a mutual fund corporation at the time of the disposition, and (ii) for the purpose of Part I.3 but, for greater certainty, without having any effect on the computation of any amount determined under this Part, the transferor’s taxation year that, if this Act were read without reference to this paragraph, would have included the transfer time is deemed to have ended immediately before the transfer time; (m) for the purpose of determining the funds’ capital gains redemptions (as defined in subsection 131(6) or 132(4), as the case may be), for their taxation years that include the transfer time, (i) the total of the cost amounts to the transferor of all its properties at the end of the year is deemed to be the total of all amounts each of which is (A) the transferor’s proceeds of disposition of a property that was transferred to a transferee on the qualifying exchange, or (B) the cost amount to the transferor at the end of the year of a property that was not transferred on the qualifying exchange, and (ii) the transferee is deemed not to have acquired any property that was transferred to it on the qualifying exchange; and C. 34 Tax Amendm (n) except as provided in subparagraph (l)(i), the transferor is, notwithstanding subsections 131(8) and 132(6), deemed to be neither a mutual fund corporation nor a mutual fund trust for taxation years that begin after the transfer time. Qualifying exchange — non-depreciable property (4) If a transferor transfers a property, other than a depreciable property, to a transferee in a qualifying exchange, (a) the transferee is deemed to have acquired the property at the acquisition time and not to have acquired the property at the transfer time; and (b) the transferor’s proceeds of disposition of the property and the transferee’s cost of the property are deemed to be the lesser of (i) the fair market value of the property at the transfer time, and (ii) the greatest of (A) the cost amount to the transferor of the property at the transfer time, (B) the amount that the funds agree on in respect of the property in their election, and (C) the fair market value at the transfer time of the consideration (other than units of the transferee) received by the transferor for the disposition of the property. Impôt et ta 2011-2012-2013 Depreciable property (5) If a transferor transfers a depreciable property to a transferee in a qualifying exchange, (a) the transferor is deemed to have disposed of the property at the depreciables disposition time, and not to have disposed of the property at the transfer time; (b) the transferee is deemed to have acquired the property at the depreciables acquisition time, and not to have acquired the property at the transfer time; (c) the transferor’s proceeds of disposition of the property and the transferee’s cost of the property are deemed to be the lesser of (i) the fair market value of the property at the transfer time, and (ii) the greatest of (A) the lesser of its capital cost and its cost amount to the transferor immediately before the depreciables disposition time, (B) the amount that the funds agree on in respect of the property in their election, and (C) the fair market value at the transfer time of the consideration (other than units of the transferee) received by the transferor for the disposition of the property; (d) where the capital cost of the property to the transferor exceeds the transferor’s proceeds of disposition of the property under paragraph (c), for the purposes of sections 13 and 20 and any regulations made for the purpose of paragraph 20(1)(a), (i) the property’s capital cost to the transferee is deemed to be the amount that was its capital cost to the transferor, and (ii) the excess is deemed to have been allowed to the transferee in respect of the property under regulations made for the purpose of paragraph 20(1)(a) in computing income for taxation years ending before the transfer time; and C. 34 Tax Amendm (e) where two or more depreciable properties of a prescribed class are disposed of by the transferor to the transferee in the same qualifying exchange, paragraph (c) applies as if each property so disposed of had been separately disposed of in the order designated by the transferor at the time of making the election in respect of the qualifying exchange or, if the transferor does not so designate any such order, in the order designated by the Minister. Due date (6) The due date of an election referred to in paragraph (c) of the definition “qualifying exchange” in subsection (1) is (a) the day that is six months after the day that includes the transfer time; and (b) on joint application by the funds, any later day that the Minister accepts. Amendment or Revocation of Election (7) The Minister may, on joint application by the funds on or before the due date of an election referred to in paragraph (c) of the definition “qualifying exchange” in subsection (1), grant permission to amend or revoke the election. (2) The definitions “first post-exchange year” and “share” in subsection 132.2(1) and subsections 132.2(2) to (5) of the Act, as enacted by subsection (1), apply to qualifying exchanges that occur after 1998, except that, (a) if a qualifying exchange occurred before July 18, 2005 and the transferee has, before that day, filed a return of income, for any taxation year, that identified the realization of any loss that would not have been realized if paragraphs 132.2(3)(f) and (g) of the Act, as enacted by subsection (1), had applied in respect of the qualifying exchange, those paragraphs are to be read in their application to the qualifying exchange as follows: (f) the transferor’s proceeds of disposition of any units of the transferee that were received by the transferor as consideration for the disposition of the property, and that were 2011-2012-2013 Impôt et ta disposed of by the transferor within 60 days after the transfer time in exchange for shares of the transferor, are deemed to be nil; (g) if, within 60 days after the transfer time, a taxpayer disposes of shares of the transferor to the transferor in exchange for units of the transferee (i) the taxpayer’s proceeds of disposition of the shares and the cost to the taxpayer of the units are deemed to be equal to the cost amount to the taxpayer of the shares immediately before the transfer time, (ii) for the purposes of applying section 116 in respect of the disposition, the shares are deemed to be excluded property of the taxpayer, (iii) where the qualifying exchange occurs after 2004, for the purposes of applying section 218.3 in respect of that exchange, the payment or crediting of the units to the taxpayer by the transferor is deemed not to be an assessable distribution, (iv) where all of the taxpayer’s shares of the transferor have been so disposed of, for the purpose of applying section 39.1 in respect of the taxpayer after that disposition, the transferee is deemed to be the same entity as the transferor, and (v) for the purpose of the definition “designated beneficiary” in section 210, the units are deemed not to have been held at any time by the transferor; (b) before the 2008 taxation year, paragraph 132.2(3)(h) of the Act, as enacted by subsection (1), is to be read as follows: (h) where a share to which paragraph (g) applies would, if this Act were read without reference to this paragraph, cease to be a qualified investment (within the meaning assigned by subsection 146(1), 146.1(1) or 146.3(1) or section 204) as a consequence of the qualifying exchange, the share is deemed to be a qualified investment until the earlier of the day that is 60 days after the transfer time and the time at which it is disposed of in accordance with paragraph (g); C. 34 Tax Amendm and (c) for the 2008 taxation year, paragraph 132.2(3)(h) of the Act, as enacted by subsection (1), is to be read as follows: (h) where a share to which paragraph (g) applies would, if this Act were read without reference to this paragraph, cease to be a qualified investment (within the meaning assigned by subsection 146(1), 146.1(1) or 146.3(1), section 204 or subsection 205(1)) as a consequence of the qualifying exchange, the share is deemed to be a qualified investment until the earlier of the day that is 60 days after the transfer time and the time at which it is disposed of in accordance with paragraph (g); (3) For qualifying exchanges that occurred after June 1994 and before 1999, paragraph 132.2(1)(j) of the Act is to be read as follows: (j) where shares of the transferor have been disposed of by a taxpayer to the transferor in exchange for units of the transferee within 60 days after the transfer time, (i) the taxpayer’s proceeds of disposition of the shares and the cost to the taxpayer of the units are deemed to be equal to the cost amount to the taxpayer of the shares immediately before the transfer time, (ii) if all of the taxpayer’s shares of the transferor have been so disposed of, for the purposes of applying section 39.1 in respect of the taxpayer after that disposition, the transferee is deemed to be the same entity as the transferor, and (iii) for the purpose of the definition “designated beneficiary” in section 210, the units are deemed not to have been held at any time by the transferor; 2011-2012-2013 Impôt et ta (4) For qualifying exchanges that occurred after June 1994 and before 1999, subsection 132.2(1) of the Act is to be read as if it contained a paragraph (j.1) that read as follows: (j.1) if shares of the transferor have been disposed of by a taxpayer to the transferor in exchange for units of the transferee within 60 days after the transfer time, for the purposes of applying section 116 in respect of the disposition, the shares are deemed to be excluded property of the taxpayer; (5) The definition “qualifying exchange” in subsection 132.2(1) and subsections 132.2(6) and (7) of the Act, as enacted by subsection (1), apply to transfers that occur after June 1994, except that, before December 20, 2007, the portion of the definition “qualifying exchange” in subsection 132.2(1) before paragraph (a), as enacted by subsection (1), is to be read as follows: “qualifying exchange” means a transfer at any time (in this section referred to as the “transfer time”) of all or substantially all of the property of a mutual fund corporation or a mutual fund trust to a mutual fund trust (in this section referred to as the “transferor” and “transferee”, respectively, and as the “funds”) if (6) If an election under paragraph (c) of the definition “qualifying exchange” in subsection 132.2(2) of the Act was made, the election continues to have the effect of having section 132.2 of the Act, as modified from time to time, apply to the transfer. (7) If an election under subsection 159(4) of the Income Tax Amendments Act, 1997, S.C. 1998, c. 19, was made in respect of a transfer to read subsection 132.2(1) of the Income Tax Act without reference to paragraph 132.2(1)(p) of that Act, the election is, on the application of subsection (1), deemed to have the effect of reading subsection C. 34 Tax Amendm 132.2(3) of that Act, as enacted by subsection (1), in respect of the transfer without reference to its paragraph (i). 281. (1) Subsection 134.1(2) of the Act is replaced by the following: Application (2) For the purposes of applying subsections 104(10) and (11) and 133(6) to (9) (other than the definition “non-resident-owned investment corporation” in subsection 133(8)), section 212 and any tax treaty, a corporation described in subsection (1) is deemed to be a non-residentowned investment corporation in its first nonNRO year in respect of dividends paid in that year on shares of its capital stock to a nonresident person, to a trust for the benefit of nonresident persons or their unborn issue or to a non-resident-owned investment corporation. (2) Subsection (1) applies to a corporation that ceases to be a non-resident-owned investment corporation because of a transaction or an event that occurs, or a circumstance that arises, in a taxation year of the corporation that ends after February 27, 2000. 282. (1) Subsection 135.1(7) of the Act is replaced by the following: Withholding on redemption (7) A person or partnership (in this subsection referred to as the “redeeming entity”) that redeems, acquires or cancels a shareholder’s share shall withhold and forthwith remit to the Receiver General, on account of the shareholder’s tax liability, 15% from the amount otherwise payable on the redemption, acquisition or cancellation, if (a) the share was, at the time it was issued, a tax deferred cooperative share; (b) the redeeming entity is the corporation that issued the share, or a person or partnership with whom the corporation does not deal at arm’s length; and (c) the shareholder is not a trust whose taxable income is exempt from tax under this Part because of paragraph 149(1)(r) or (x). 2011-2012-2013 Impôt et ta (2) Section 135.1 of the Act is amended by adding the following after subsection (8): Application of subsection (10) (9) Subsection (10) applies in respect of the disposition, after September 28, 2009, by a taxpayer of a tax deferred cooperative share (in this subsection and subsection (10) referred to as the “old share”) of an agricultural cooperative corporation if (a) the disposition results from the acquisition, cancellation or redemption of the old share in the course of a reorganization of the capital of the corporation; (b) in exchange for the old share the corporation issues to the taxpayer a share (in this subsection and subsection (10) referred to as the “new share”) that is described in all of paragraphs (b) to (d) of the definition “tax deferred cooperative share” in subsection (1); and (c) the amount of paid-up capital, and the amount, if any, that the taxpayer is entitled to receive on a redemption, acquisition or cancellation, of the new share are equal to those amounts, respectively, in respect of the old share. Shares issued on corporate reorganizations (10) If this subsection applies in respect of an exchange of a taxpayer’s old share for a new share, for the purposes of this section (other than subsection (9)), (a) the new share issued in exchange for the old share is deemed to have been issued, pursuant to an allocation in proportion to patronage, at the time the old share was issued; and (b) provided that no person or partnership receives at any time any consideration (other than the new share) in exchange for the old share, for the purposes of subsections (2) and (7) the taxpayer is deemed to have disposed of the old share for nil proceeds. C. 34 Tax Amendm (3) Subsection (1) applies to redemptions, acquisitions and cancellations that occur after 2007. (4) Subsection (2) is deemed to have come into force on September 29, 2009, except that in its application to an exchange of shares described by subparagraph 87(2)(s)(ii) of the Act, as enacted by subsection 223(8), that occurs before October 31, 2011, (a) with respect to a new share received on the exchange that has been disposed of before October 31, 2011, paragraph 135.1(10)(a) of the Act, as enacted by subsection (2), is to be read as follows: (a) the new share issued in exchange for the old share is deemed to have been issued at the time the old share was issued; and and (b) paragraph 135.1(10)(b) of the Act, as enacted by subsection (2), is to be read as follows: (b) for the purposes of subsections (2) and (7) the taxpayer is deemed to have disposed of the old share for nil proceeds. 283. (1) Subsection 136(1) of the Act is replaced by the following: Cooperative not private corporation 136. (1) Notwithstanding any other provision of this Act, a cooperative corporation that would, if this Act were read without reference to this section, be a private corporation is deemed not to be a private corporation except for the purposes of sections 15.1, 123.4, 125, 125.1, 127, 127.1, 152 and 157, the definition “markto-market property” in subsection 142.2(1) and the definition “small business corporation” in subsection 248(1) as it applies for the purpose of paragraph 39(1)(c). (2) Subsection 136(2) of the Act is amended by striking out “and” at the end of paragraph (b) and by replacing paragraph (c) with the following: 2011-2012-2013 Impôt et ta (c) at least 90% of its members are individuals, other cooperative corporations, or corporations or partnerships that carry on the business of farming; and (d) at least 90% of its shares, if any, are held by members described in paragraph (c) or by trusts governed by registered retirement savings plans, registered retirement income funds, TFSAs or registered education savings plans, the annuitants, holders or subscribers under which are members described in that paragraph. (3) Subsection (1) applies to the 2001 and subsequent taxation years. (4) Subsection (2) applies to the 1998 and subsequent taxation years, except that, in its application to taxation years that end before 2009, paragraph 136(2)(d) of the Act, as enacted by subsection (2), is to be read as follows: (d) at least 90% of its shares, if any, are held by members described in paragraph (c) or by trusts governed by registered retirement savings plans, registered retirement income funds or registered education savings plans, the annuitants or subscribers under which are members described in that paragraph. 284. (1) Paragraph 137(4.3)(a) of the Act is replaced by the following: (a) the preferred-rate amount of a corporation at the end of a taxation year is an amount equal to the total of its preferred-rate amount at the end of its immediately preceding taxation year and 100/17 of the amount deductible under section 125 from the tax for the year otherwise payable by it under this Part; (2) The definition “member” in subsection 137(6) of the Act is replaced by the following: “member” « membre » “member”, of a credit union, means C. 34 Tax Amendm (a) a person who is recorded as a member on the records of the credit union and is entitled to participate in and use the services of the credit union, and (b) a registered retirement savings plan, a registered retirement income fund, a TFSA or a registered education savings plan, the annuitant, holder or subscriber under which is a person described in paragraph (a). (3) Subsection 137(7) of the Act is replaced by the following: Credit union not private corporation (7) Notwithstanding any other provision of this Act, a credit union that would, if this Act were read without reference to this section, be a private corporation is deemed not to be a private corporation except for the purposes of sections 123.1, 123.4, 125, 127, 127.1, 152 and 157 and the definition “small business corporation” in subsection 248(1) as it applies for the purpose of paragraph 39(1)(c). (4) Subsection (1) applies to the 2008 and subsequent taxation years, except that, in the application of paragraph 137(4.3) of the Act, as amended by subsection (1), to a particular taxation year of a credit union that began in 2007 and ended in 2008, the preferred-rate amount of the credit union at the end of the particular taxation year is equal to the total of (a) the preferred-rate amount of the credit union at the end of the taxation year that immediately preceded the particular taxation year; and (b) the total of (i) that proportion of the amount obtained by multiplying 25/4 by the amount deductible under section 125 of the Act for the particular taxation year, that the number of days in the particular taxation year that are in 2007 is of the number of days in the particular taxation year, and (ii) that proportion of the amount obtained by multiplying 100/17 by the amount deductible under section 125 of the Act for the particular taxation year, 2011-2012-2013 Impôt et ta that the number of days in the particular taxation year that are in 2008 is of the number of days in the particular taxation year. (5) Subsection (2) applies to the 1996 and subsequent taxation years except that, in its application to taxation years that end before 2009, paragraph (b) of the definition “member” in subsection 137(6) of the Act, as enacted by subsection (2), is to be read as follows: (b) a registered retirement savings plan, a registered retirement income fund or a registered education savings plan, the annuitant or subscriber under which is a person described in paragraph (a). (6) Subsection (3) applies to the 2001 and subsequent taxation years. 285. (1) Subsection 137.1(2) of the Act is replaced by the following: Amounts not included in income (2) The following amounts shall not be included in computing the income of a deposit insurance corporation for a taxation year: (a) any premium or assessment received, or receivable, by the corporation in the year from a member institution; and (b) any amount received by the corporation in the year from another deposit insurance corporation to the extent that that amount can reasonably be considered to have been paid out of amounts referred to in paragraph (a) received by that other deposit insurance corporation in any taxation year. (2) Subsection 137.1(4) of the Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) any amount paid by it to another deposit insurance corporation that is, because of paragraph (2)(b), not included in computing the income of that other deposit insurance corporation; or (3) Subsections (1) and (2) apply to the 1998 and subsequent taxation years. C. 34 Tax Amendm 286. (1) Subsection 138(2) of the Act is replaced by the following: Insurer’s income or loss (2) Notwithstanding any other provision of this Act, (a) if a life insurer resident in Canada carries on an insurance business in Canada and in a country other than Canada in a taxation year, its income or loss for the year from carrying on an insurance business is the amount of its income or loss for the taxation year from carrying on the insurance business in Canada; (b) if a life insurer resident in Canada carries on an insurance business in Canada and in a country other than Canada in a taxation year, for greater certainty, (i) in computing the insurer’s income or loss for the taxation year from the insurance business carried on by it in Canada, no amount is to be included in respect of the insurer’s gross investment revenue for the taxation year derived from property used or held by it in the course of carrying on an insurance business that is not designated insurance property for the taxation year of the insurer, and (ii) in computing the insurer’s taxable capital gains or allowable capital losses for the taxation year from dispositions of capital property (referred to in this subparagraph as “insurance business property”) that, at the time of the disposition, was used or held by the insurer in the course of carrying on an insurance business, (A) there is to be included each taxable capital gain or allowable capital loss of the insurer for the taxation year from a disposition in the taxation year of an insurance business property that was a designated insurance property for the taxation year of the insurer, and (B) there is not to be included any taxable capital gain or allowable capital loss of the insurer for the taxation year from a disposition in the taxation year of 2011-2012-2013 Impôt et ta an insurance business property that was not a designated insurance property for the taxation year of the insurer; (c) if a non-resident insurer carries on an insurance business in Canada in a taxation year, its income or loss for the taxation year from carrying on an insurance business is the amount of its income or loss for the taxation year from carrying on the insurance business in Canada; and (d) if a non-resident insurer carries on an insurance business in Canada in a taxation year, (i) in computing the non-resident insurer’s income or loss for the taxation year from the insurance business carried on by it in Canada, no amount is to be included in respect of the non-resident insurer’s gross investment revenue for the taxation year derived from property used or held by it in the course of carrying on an insurance business that is not designated insurance property for the taxation year of the nonresident insurer, and (ii) in computing the non-resident insurer’s taxable capital gains or allowable capital losses for the taxation year from dispositions of capital property (referred to in this subparagraph as “insurance business property”) that, at the time of the disposition, was used or held by the non-resident insurer in the course of carrying on an insurance business, (A) there is to be included each taxable capital gain or allowable capital loss of the non-resident insurer for the taxation year from a disposition in the taxation year of an insurance business property that was a designated insurance property for the taxation year of the non-resident insurer, and (B) there is not to be included any taxable capital gain or allowable capital loss of the non-resident insurer for the taxation year from a disposition in the taxation year of an insurance business C. 34 Tax Amendm property that was not a designated insurance property for the taxation year of the non-resident insurer. (2) Subparagraphs 138(3)(a)(iii) and (iv) of the Act are replaced by the following: (iii) the amount determined by the following formula: A–B where A is the total of policy dividends (except the portion paid out of segregated funds) that became payable by the insurer after its 1968 taxation year and before the end of the year under its participating life insurance policies, and B is the total of amounts deductible under this subparagraph (including as determined under subsection (3.1) as it read in its application to the insurer’s last taxation year that began before November 2011) in computing its incomes for taxation years before the year, and (3) The portion of subsection 138(3) of the Act after paragraph (a) is replaced by the following: (b) the total of amounts each of which is a policy loan made by the insurer in the year and after 1977; and (c) the amount of tax under Part XII.3 payable by the insurer in respect of its taxable Canadian life investment income for the year. (4) Subsection 138(3.1) of the Act is repealed. (5) Paragraph 138(4)(a) of the Act is replaced by the following: (a) each amount deducted under paragraph (3)(a), other than under subparagraph (3)(a)(ii.1), (iii) or (v), in computing the insurer’s income for the preceding taxation year; 2011-2012-2013 Impôt et ta (6) Subsections 138(4.1) to (4.3) of the Act are repealed. (7) Paragraph 138(11.5)(j) of the Act is replaced by the following: (j) for the purpose of determining the income of the transferor and the transferee for their taxation years following their taxation years referred to in paragraph (h), amounts deducted by the transferor as reserves under paragraph (3)(a) (other than under subparagraph (3)(a)(ii.1), (iii) or (v)), paragraphs 20(1)(l) and (l.1) and 20(7)(c) of this Act and section 33 and paragraph 138(3)(c) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, in its taxation year referred to in paragraph (h) in respect of the transferred property referred to in paragraph (b) or the obligations referred to in paragraph (c) are deemed to have been deducted by the transferee, and not the transferor, for its taxation year referred to in paragraph (h), (8) Paragraph 138(11.5)(k) of the Act is replaced by the following: (k) for the purposes of this section, sections 12, 12.4, 20, 138.1, 140 and 142, paragraphs 142.4(4)(c) and (d), section 148 and Part XII.3, the transferee is, in its taxation years following its taxation year referred to in paragraph (h), deemed to be the same person as, and a continuation of, the transferor in respect of the business referred to in paragraph (a), the transferred property referred to in paragraph (b) and the obligations referred to in paragraph (c), (9) Paragraph 138(11.5)(l) of the Act is replaced by the following: (l) for the purposes of this subsection and subsections (11.7) and (11.9), the fair market value of consideration received by the transferor from the transferee in respect of the assumption or reinsurance of a particular obligation referred to in paragraph (c) is deemed to be the total of the amounts deducted by the transferor as a reserve under paragraph (3)(a) (other than under subparagraph (3)(a)(ii.1), (iii) or (v)) and paragraph C. 34 Tax Amendm 20(7)(c) in its taxation year referred to in paragraph (h) in respect of the particular obligation, and (10) Paragraph 138(11.91)(d) of the Act is replaced by the following: (d) for the purposes of paragraph (4)(a), subsection (9), the definition “designated insurance property” in subsection (12) and paragraphs 12(1)(d) and (e), the insurer is deemed to have carried on the business in Canada in that preceding year and to have claimed the maximum amounts to which it would have been entitled under paragraphs (3)(a) (other than under subparagraph (3)(a)(ii.1), (iii) or (v)), 20(1)(l) and (l.1) and 20(7)(c) for that year, (11) Paragraph 138(11.91)(d) of the French version of the Act is repealed. (12) Subsection 138(11.91) of the English version of the Act is amended by adding “and” at the end of paragraph (d.1), by striking out “and” at the end of paragraph (e) and by repealing paragraph (f). (13) The portion of paragraph 138(11.94)(b) of the Act after subparagraph (ii) is replaced by the following: to a corporation resident in Canada (in this subsection referred to as the “transferee”) that is a qualified related corporation (within the meaning assigned by subsection 219(8)) of the transferor that, immediately after that time, began to carry on that insurance business in Canada for consideration that includes shares of the capital stock of the transferee, (14) The definitions “1975 branch accounting election deficiency”,“1975-76 excess additional group term reserve”,“1975-76 excess capital cost allowance”, “1975-76 excess investment reserve”, “1975-76 excess policy dividend deduction”, “1975-76 excess policy dividend reserve” and “1975-76 excess policy reserves” in subsection 138(12) of the Act are repealed. 2011-2012-2013 Impôt et ta (15) The formula “(A + B + C) – (D + E + F + G + H)” in the definition “surplus funds derived from operations” in subsection 138(12) of the Act is replaced by the following: (A + B + C) – (D + E + F + G) (16) The description of B in the definition “surplus funds derived from operations” in subsection 138(12) of the Act is replaced by the following: B is the total of all amounts each of which is a portion of a non-capital loss that was deemed by subsection 111(7.1) as it read in its application to the 1976 taxation year to have been deductible in computing the insurer’s income for a taxation year that ended before 1977, (17) The definition “surplus funds derived from operations” in subsection 138(12) of the Act is amended by adding “and” at the end of the description of F, by striking out “and” at the end of the description of G and by repealing the description of H. (18) The definition “transition year” in subsection 138(12) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) in respect of the amendment to paragraph 1406(b) of the Income Tax Regulations effective as of the life insurer’s 2012 taxation year, the life insurer’s 2012 taxation year; (19) Section 138 of the Act is amended by adding the following after subsection (25): C. 34 Policy reserve transition — application rules (26) In applying subsections (16), (17), (18) and (19) to a life insurer for a taxation year of the life insurer, Tax Amendm (a) if the application of one or more of those subsections is in respect of the amendment to paragraph 1406(b) of the Income Tax Regulations effective as of the life insurer’s 2012 taxation year, the life insurer’s reserve transition amount for its transition year in respect of that amendment is to be determined as though the description of A in the definition “reserve transition amount” in subsection (12) read as follows: A is the maximum amount that the life insurer would be permitted to claim under subparagraph (3)(a)(i) (and that would be prescribed by section 1404 of the Income Tax Regulations for the purposes of subparagraph (3)(a)(i)) as a policy reserve for its base year in respect of its life insurance policies in Canada if paragraph 1406(b) of the Income Tax Regulations were read as it applies to the life insurer’s 2012 taxation year, and; (b) if one or more of those subsections applies in the same taxation year in respect of both the amendment to paragraph 1406(b) of the Income Tax Regulations effective as of the life insurer’s 2012 taxation year, and the International Financial Reporting Standards adopted by the Accounting Standards Board and effective as of January 1, 2011, then, for the purposes of applying those subsections in respect of a transition year described by paragraph (b) of the definition “transition year” in subsection (12), the reference to “as it reads in respect of its transition year” in paragraph (b) of the description of A in the definition “reserve transition amount” in subsection (12) is to be read as a reference to “as it reads in respect of its transition year (determined without reference to the amendment to paragraph 1406(b) of the Income Tax Regulations effective as of the life insurer’s 2012 taxation year); and (c) if the life insurer has more than one transition year for the same taxation year of the life insurer 2011-2012-2013 Impôt et ta (i) for each transition year, the computation of the reserve transition amount for the transition year, and the requirements to include, or rights to deduct, under any of those subsections an amount in respect of that reserve transition amount, shall be determined as if that transition year were the only transition year of the life insurer for that taxation year, and (ii) for greater certainty, the references in subsections (16), (17), (18) and (19) to a transition year include each of those transition years. (20) Subsections (1), (11) and (12) apply to taxation years that end after 1999. (21) Subsections (2) to (10) and (14) to (17) apply to taxation years that begin after October 31, 2011. (22) Subsection (13) applies to transfers made after October 2004. (23) Subsections (18) and (19) apply to the 2012 and subsequent taxation years. 287. (1) Subsections 138.1(3.1) and (3.2) of the Act are repealed. (2) Subsection (1) applies to taxation years that begin after October 31, 2011. 288. (1) Subsections 142.5(4) to (7) of the Act are repealed. (2) Subsection (1) applies to taxation years that begin after October 31, 2011. 289. (1) Paragraph 142.6(1)(b) of the Act is replaced by the following: (b) if the taxpayer becomes a financial institution, the taxpayer is deemed to have disposed, immediately before the end of its particular taxation year that ends immediately before the particular time, of each of the C. 34 Tax Amendm following properties held by the taxpayer for proceeds equal to the property’s fair market value at the time of that disposition: (i) a specified debt obligation, or (ii) a mark-to-market property of the taxpayer for the particular taxation year or for the taxpayer’s taxation year that includes the particular time; (2) Paragraph 142.6(1)(d) of the Act is replaced by the following: (d) the taxpayer is deemed to have reacquired, at the end of its taxation year that ends immediately before the particular time, each property deemed by paragraph (b) or (c) to have been disposed of by the taxpayer, at a cost equal to the proceeds of disposition of the property. (3) Subsections (1) and (2) apply to taxation years that end after 1998. 290. (1) Subsection 142.7(8) of the Act is amended by adding the following after paragraph (a): (a.1) for the purpose of applying subparagraph 212(1)(b)(vii) in respect of the debt obligation, the obligation is deemed to have been issued by the entrant bank at the time that the obligation was issued by the Canadian affiliate; (2) Paragraph 142.7(8)(a.1) of the Act, as enacted by subsection (1), is repealed. (3) Subsection (1) is deemed to have come into force on June 28, 1999. (4) Subsection (2) is deemed to have come into force on January 1, 2008. 291. (1) The portion of subsection 143(3.1) of the Act before the description of B in paragraph (b) is replaced by the following: Election in respect of gifts (3.1) For the purposes of section 118.1, if the eligible amount of a gift made in a taxation year by an inter vivos trust referred to in subsection (1) in respect of a congregation would, but for this subsection, be included in the total charitable gifts, total Crown gifts, total cultural Impôt et ta 2011-2012-2013 gifts or total ecological gifts of the trust for the year and the trust so elects in its return of income under this Part for the year, (a) the trust is deemed not to have made the gift; and (b) each participating member of the congregation is deemed to have made, in the year, such a gift the eligible amount of which is the amount determined by the formula A × B/C where A is the eligible amount of the gift made by the trust, (2) Subsection (1) applies to gifts made after December 20, 2002. 292. (1) The heading before section 143.2 of the Act is replaced by the following: Cost of Tax Shelter Investments and Limitedrecourse Debt in Respect of Gifting Arrangements (2) Subsection (1) is deemed to have come into force on February 19, 2003. 293. (1) Section 143.2 of the Act is amended by adding the following after subsection (6): Limited-recourse debt in respect of a gift or monetary contribution (6.1) The limited-recourse debt in respect of a gift or monetary contribution of a taxpayer, at the time the gift or monetary contribution is made, is the total of (a) each limited-recourse amount at that time, of the taxpayer and of all other taxpayers not dealing at arm’s length with the taxpayer, that can reasonably be considered to relate to the gift or monetary contribution, (b) each limited-recourse amount at that time, determined under this section when this section is applied to each other taxpayer who C. 34 Tax Amendm deals at arm’s length with and holds, directly or indirectly, an interest in the taxpayer, that can reasonably be considered to relate to the gift or monetary contribution, and (c) each amount that is the unpaid amount at that time of any other indebtedness, of any taxpayer referred to in paragraph (a) or (b), that can reasonably be considered to relate to the gift or monetary contribution if there is a guarantee, security or similar indemnity or covenant in respect of that or any other indebtedness. (2) The portion of subsection 143.2(13) of the Act before paragraph (a) is replaced by the following: Information located outside Canada (13) For the purpose of this section, if it can reasonably be considered that information relating to indebtedness that relates to a taxpayer’s expenditure, gift or monetary contribution is available outside Canada and the Minister is not satisfied that the unpaid principal of the indebtedness is not a limited-recourse amount, the unpaid principal of the indebtedness relating to the taxpayer’s expenditure, gift or monetary contribution is deemed to be a limited-recourse amount relating to the expenditure, gift or monetary contribution unless (3) Subsections (1) and (2) apply in respect of expenditures, gifts and monetary contributions made after February 18, 2003. 294. (1) The Act is amended by adding the following after section 143.2: Expenditure — Limitations Definitions “expenditure” « dépense » 143.3 (1) The following definitions apply in this section. “expenditure” of a taxpayer means an expense, expenditure or outlay made or incurred by the taxpayer, or a cost or capital cost of property acquired by the taxpayer. Impôt et ta 2011-2012-2013 “option” « option » “option” means (a) a security that is issued or sold by a taxpayer under an agreement referred to in subsection 7(1); or (b) an option, warrant or similar right, issued or granted by a taxpayer, giving the holder the right to acquire an interest in the taxpayer or in another taxpayer with whom the taxpayer does not, at the time the option, warrant or similar right is issued or granted, deal at arm’s length. “taxpayer” « contribuable » “taxpayer” includes a partnership. Options — limitation (2) In computing a taxpayer’s income, taxable income or tax payable or an amount considered to have been paid on account of the taxpayer’s tax payable, an expenditure of the taxpayer is deemed not to include any portion of the expenditure that would — if this Act were read without reference to this subsection — be included in determining the expenditure because of the taxpayer having granted or issued an option on or after November 17, 2005. Corporate shares — limitation (3) In computing a corporation’s income, taxable income or tax payable or an amount considered to have been paid on account of the corporation’s tax payable, an expenditure of the corporation that would — if this Act were read without reference to this subsection — include an amount because of the corporation having issued a share of its capital stock at any particular time on or after November 17, 2005 is reduced by (a) if the issuance of the share is not a consequence of the exercise of an option, the amount, if any, by which the fair market value of the share at the particular time exceeds (i) if the transaction under which the share is issued is a transaction to which section 85, 85.1 or 138 applies, the amount determined under that section to be the cost to the issuing corporation of the property acquired in consideration for issuing the share, or C. 34 Tax Amendm (ii) in any other case, the amount of the consideration that is the fair market value of the property transferred or issued to, or the services provided to, the issuing corporation for issuing the share; and (b) if the issuance of the share is a consequence of the exercise of an option, the amount, if any, by which the fair market value of the share at the particular time exceeds the amount paid, pursuant to the terms of the option, by the holder to the issuing taxpayer for issuing the share. Non-corporate interests — limitation (4) In computing a taxpayer’s (other than a corporation’s) income, taxable income or tax payable or an amount considered to have been paid on account of the taxpayer’s tax payable, an expenditure of the taxpayer that would — if this Act were read without reference to this subsection — include an amount because of the taxpayer having issued an interest, or because of an interest being created, in itself at any particular time on or after November 17, 2005 is reduced by (a) if the issuance or creation of the interest is not a consequence of the exercise of an option, the amount, if any, by which the fair market value of the interest at the particular time exceeds (i) if the transaction under which the interest is issued is a transaction to which paragraph 70(6)(b) or 73(1.01)(c), subsection 97(2) or section 107.4 or 132.2 applies, the amount determined under that provision to be the cost to the taxpayer of the property acquired for the interest, or (ii) in any other case, the amount of the consideration that is the fair market value of the property transferred or issued to, or the services provided to, the taxpayer for the interest; and (b) if the issuance or creation of the interest is a consequence of the exercise of an option, the amount, if any, by which the fair market value of the interest at the particular time 2011-2012-2013 Impôt et ta exceeds the amount paid, pursuant to the terms of the option, by the holder to the taxpayer for the interest. Clarification (5) For greater certainty, (a) subsection (2) does not apply to reduce an expenditure that is a commission, fee or other amount for services rendered by a person as a salesperson, agent or dealer in securities in the course of the issuance of an option; (b) subsections (3) and (4) do not apply to reduce an expenditure of a taxpayer to the extent that the expenditure does not include an amount determined to be an excess under those subsections; (c) this section does not apply to determine the cost or capital cost of property determined under subsection 70(6), section 73, 85 or 85.1, subsection 97(2) or section 107.4, 132.2 or 138; and (d) this section does not apply to determine the amount of a taxpayer’s expenditure if the amount of the expenditure as determined under section 69 is less than the amount that would, if this subsection were read without reference to this paragraph, be the amount of the expenditure as determined under this section. (2) Subsection (1) is deemed to have come into force on November 17, 2005, except that for securities issued or sold before October 24, 2012, the definition “option” in subsection 143.3(1) of the Act, as enacted by subsection (1), is to be read without reference to its paragraph (a). 295. (1) The Act is amended by adding the following after section 143.3 of the Act, as enacted by subsection 294(1): Expenditure — Limit for Contingent Amount Definitions 143.4 (1) The following definitions apply in this section. 750 “contingent amount” « montant éventuel » “expenditure” « dépense » “right to reduce” « droit de réduire » “taxpayer” « contribuable » Limitation of amount of expenditure C. 34 Tax Amendm “contingent amount”, of a taxpayer at any time (other than a time at which the taxpayer is a bankrupt), includes an amount to the extent that the taxpayer, or another taxpayer that does not deal at arm’s length with the taxpayer, has a right to reduce the amount at that time. “expenditure”, of a taxpayer, means an expense, expenditure or outlay made or incurred by the taxpayer, or a cost or capital cost of property acquired by the taxpayer. “right to reduce” means a right to reduce or eliminate an amount in respect of an expenditure at any time, including, for greater certainty, a right to reduce that is contingent upon the occurrence of an event, or in any other way contingent, if it is reasonable to conclude, having regard to all the circumstances, that the right will become exercisable. “taxpayer” includes a partnership. (2) For the purposes of this Act, if in a taxation year of a taxpayer an expenditure of the taxpayer occurs, the amount of the expenditure at any time is the lesser of (a) the amount of the expenditure at the time calculated under this Act without reference to this section, and (b) the least amount of the expenditure calculated by reducing the amount of the expenditure determined under paragraph (a) by the amount that is the amount, if any, by which (i) the total of all amounts each of which is a contingent amount of the taxpayer in the year in respect of the expenditure exceeds (ii) the total of all amounts each of which is (A) an amount paid by the taxpayer to obtain a right to reduce an amount in respect of the expenditure, or (B) a limited-recourse amount for the purposes of paragraph 143.2(6)(b) that reduces the expenditure under subsection 143.2(6) to the extent that the 2011-2012-2013 Impôt et ta amount is also a contingent amount described in subparagraph (i) in respect of the expenditure. Payment of contingent amount (3) For the purposes of this Act, if in a particular taxation year, a taxpayer pays all or a portion of a contingent amount referred to in paragraph (2)(b) that reduces the amount of the taxpayer’s expenditure referred to in paragraph (2)(a), the portion of the contingent amount paid by the taxpayer in the particular year for the purpose of earning income, and to that extent only, is deemed (a) to have been incurred by the taxpayer in the particular year; (b) to have been incurred for the same purpose and to have the same character as the expenditure so reduced; and (c) to have become payable by the taxpayer in respect of the particular year. Subsequent years (4) Subject to subsection (6), if at any time in a taxation year that is after a taxation year in which an expenditure of the taxpayer occurred, the taxpayer, or another taxpayer not dealing at arm’s length with the taxpayer, has a right to reduce an amount in respect of the expenditure (in this subsection and subsection (5) referred to as the “prior expenditure”) that would, if the taxpayer or the other taxpayer had had the right to reduce in a particular taxation year that ended before the time, have resulted in subsection (2) applying in the particular taxation year to reduce or eliminate the amount of the prior expenditure, the taxpayer’s subsequent contingent amount in respect of the prior expenditure, as determined under subsection (5), is deemed, to the extent subsection (2) and this subsection have not previously applied in respect of the expenditure, (a) to be an amount received by the taxpayer at the time in the course of earning income from a business or property from a person described in subparagraph 12(1)(x)(i); and (b) to be an amount referred to in subparagraph 12(1)(x)(iv). C. 34 Subsequent contingent amount (5) For the purposes of subsection (4), a taxpayer’s subsequent contingent amount in respect of a prior expenditure of the taxpayer is the amount, if any, by which Tax Amendm (a) the maximum amount by which the amount (in this subsection referred to as the “particular amount”) in respect of the prior expenditure may be reduced pursuant to a right to reduce the particular amount exceeds (b) the amount, if any, paid to obtain the right to reduce the particular amount. Anti-avoidance (6) If a taxpayer, or another taxpayer that does not deal at arm’s length with the taxpayer, has a right to reduce an amount in respect of an expenditure of the taxpayer in a taxation year that is after the taxation year in which the expenditure otherwise occurred, determined without reference to subsection (3), the taxpayer is deemed to have the right to reduce in the taxation year in which that expenditure otherwise occurred if it is reasonable to conclude having regard to all the circumstances that one of the purposes for having the right to reduce after the end of the year in which the expenditure otherwise occurred was to avoid the application of subsection (2) to the amount of the expenditure. Assessments (7) Notwithstanding subsections 152(4) to (5), such assessments, determinations and redeterminations may be made as are necessary to give effect to this section. (2) Subsection (1) applies in respect of taxation years that end on or after March 16, 2011. 296. (1) Paragraph (d) of the definition “revenu gagné” in subsection 146(1) of the French version of the Act is replaced by the following: d) soit, dans le cas d’un contribuable visé au paragraphe 115(2), le total qui serait calculé en application de l’alinéa 115(2)e) à son égard pour l’année compte non tenu du renvoi à l’alinéa 56(1)n) au sous-alinéa 115(2)e)(ii), ni du sous-alinéa 115(2)e)(iv), à 2011-2012-2013 Impôt et ta l’exception de toute partie de ce total qui est incluse, en application de l’alinea c), dans le total calculé selon la présente définition ou qui est exonérée de l’impôt sur le revenu au Canada par l’effet d’une disposition d’un accord ou convention fiscal conclu avec un autre pays et ayant force de loi au Canada, (2) Subparagraph (d)(i) of the definition “earned income” in subsection 146(1) of the English version of the Act is replaced by the following: (i) that paragraph were read without reference to subparagraph 115(2)(e)(iv), and (3) Paragraph (f) of the definition “earned income” in subsection 146(1) of the Act is replaced by the following: (f) an amount deductible under paragraph 60(b), or deducted under paragraph 60(c.2), in computing the taxpayer’s income for the year, (4) Paragraph (h) of the definition “earned income” in subsection 146(1) of the Act is replaced by the following: (h) the portion of an amount included under subparagraph (a)(ii) or (c)(ii) in determining the taxpayer’s earned income for the year because of paragraph 14(1)(b) (5) Subsection 146(8.1) of the Act is replaced by the following: Deemed receipt of refund of premiums (8.1) If a payment out of or under a registered retirement savings plan of a deceased annuitant to the annuitant’s legal representative would have been a refund of premiums if it had been paid under the plan to an individual who is a beneficiary (as defined in subsection 108(1)) under the deceased’s estate, the payment is, to the extent it is so designated jointly by the legal representative and the individual in prescribed form filed with the Minister, deemed to be received by the individual (and not by the legal representative) at the time it was so paid as a benefit that is a refund of premiums. (6) Subparagraph 146(10.1)(b)(ii) of the Act is replaced by the following: C. 34 Tax Amendm (ii) paragraphs 38(a) and (b) are to be read as if the fraction set out in each of those paragraphs were replaced by the word “all”. (7) Subsections (1) and (2) apply to the 1993 and subsequent taxation years. (8) Subsection (3) applies to the 1997 and subsequent taxation years. (9) Subsection (4) applies to amounts included in computing income for taxation years in respect of business fiscal periods that end after February 27, 2000. (10) Subsection (5) is deemed to have come into force on January 1, 1989, except that, before 1999, subsection 146(8.1) of the Act, as enacted by subsection (5), is to be read as follows: (8.1) Such portion of an amount paid in a taxation year out of or under a registered retirement savings plan of a deceased annuitant to the annuitant’s legal representative as, had that portion been paid under the plan to an individual who is a beneficiary (as defined in subsection 108(1)) under the deceased’s estate, would have been a refund of premiums is, to the extent it is so designated jointly by the legal representative and the individual in prescribed form filed with the Minister, deemed to be received by the individual in the year as a benefit that is a refund of premiums. 297. (1) The definition “quarter” in subsection 146.01(1) of the Act is repealed. (2) Subsection 146.01(8) of the Act is repealed. (3) Subsections (1) and (2) apply in respect of the 2002 and subsequent taxation years. 298. (1) Subsection 146.1(2) of the Act is amended by adding the following after paragraph (g.2): 2011-2012-2013 Impôt et ta (g.3) the plan provides that an individual is permitted to be designated as a beneficiary under the plan, and that a contribution to the plan in respect of an individual who is a beneficiary under the plan is permitted to be made, only if (i) in the case of a designation, the individual’s Social Insurance Number is provided to the promoter before the designation is made and either (A) the individual is resident in Canada when the designation is made, or (B) the designation is made in conjunction with a transfer of property into the plan from another registered education savings plan under which the individual was a beneficiary immediately before the transfer, and (ii) in the case of a contribution, either (A) the individual’s Social Insurance Number is provided to the promoter before the contribution is made and the individual is resident in Canada when the contribution is made, or (B) the contribution is made by way of transfer from another registered education savings plan under which the individual was a beneficiary immediately before the transfer; (2) Section 146.1 of the Act is amended by adding the following after subsection (2.2): Social Insurance Number not required (2.3) Notwithstanding paragraph (2)(g.3), an education savings plan may provide that an individual’s Social Insurance Number need not be provided in respect of (a) a contribution to the plan, if the plan was entered into before 1999; and (b) a designation of a non-resident individual as a beneficiary under the plan, if the individual was not assigned a Social Insurance Number before the designation is made. (3) Subsections (1) and (2) are deemed to have come into force on January 1, 2004. C. 34 Tax Amendm 299. (1) The definition “holder” in subsection 146.2(1) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) at and after the death of a holder described in paragraph (b) or in this paragraph, the holder’s survivor, if the survivor acquires (i) all of the holder’s rights as the holder of the arrangement, and (ii) to the extent it is not included in the rights described in subparagraph (i), the unconditional right to revoke any beneficiary designation made, or similar direction imposed, by the holder under the arrangement or relating to property held in connection with the arrangement. (2) Subsection (1) applies to the 2009 and subsequent taxation years. 300. (1) Paragraph (b) of the definition “annuitant” in subsection 146.3(1) of the Act is replaced by the following: (b) after the death of the first individual, a spouse or common-law partner (in this definition referred to as the “survivor”) of the first individual to whom the carrier has undertaken to make payments described in the definition “retirement income fund” out of or under the fund after the death of the first individual, if the survivor is alive at that time and the undertaking was made (i) pursuant to an election that is described in that definition and that was made by the first individual, or (ii) with the consent of the legal representative of the first individual, and (2) The portion of paragraph 146.3(2)(c) of the English version of the Act before subparagraph (i) is replaced by the following: 2011-2012-2013 Impôt et ta (c) if the carrier is a person referred to as a depositary in section 146, the fund provides that (3) Paragraph 146.3(2)(f) of the Act is amended by adding the following after subparagraph (iv): (iv.1) a deferred profit sharing plan in accordance with subsection 147(19); (4) The portion of subsection 146.3(5.1) of the English version of the Act before paragraph (a) is replaced by the following: Amount included in income (5.1) If at any time in a taxation year a particular amount in respect of a registered retirement income fund that is a spousal or common-law partner plan (within the meaning assigned by subsection 146(1)) in relation to a taxpayer is required to be included in the income of the taxpayer’s spouse or commonlaw partner and the taxpayer is not living separate and apart from the taxpayer’s spouse or common-law partner at that time by reason of the breakdown of their marriage or commonlaw partnership, there shall be included at that time in computing the taxpayer’s income for the year an amount equal to the least of (5) The portion of subsection 146.3(9) of the Act before paragraph (a) is replaced by the following: Tax payable on income from non-qualified investment (9) If a trust that is governed by a registered retirement income fund holds, at any time in a taxation year, a property that is not a qualified investment, (6) Subparagraph 146.3(9)(b)(ii) of the Act is replaced by the following: (ii) paragraphs 38(a) and (b) are to be read as if the fraction set out in each of those paragraphs were replaced by the word “all”. (7) Subsections (1) and (4) apply to the 2001 and subsequent taxation years, except that, if a taxpayer and a person have jointly elected under section 144 of the Modernization of Benefits and Obligations Act, in respect of the 1998, 1999 or 2000 taxation years, C. 34 Tax Amendm subsections (1) and (4) apply to the taxpayer and the person in respect of the applicable taxation year and subsequent taxation years. (8) Subsection (2) is deemed to have come into force on January 1, 2002. (9) Subsection (3) is deemed to have come into force on March 21, 2003. (10) Subsection (5) applies to the 2003 and subsequent taxation years. 301. (1) Paragraph 147(2)(e) of the Act is replaced by the following: (e) the plan includes a provision stipulating that no right of a person under the plan is capable of any surrender or assignment other than (i) an assignment under a decree, an order or a judgment of a competent tribunal, or under a written agreement, that relates to a division of property between an individual and the individual’s spouse or commonlaw partner, or former spouse or commonlaw partner, in settlement of rights that arise out of, or on a breakdown of, their marriage or common-law partnership, (ii) an assignment by a deceased individual’s legal representative on the distribution of the individual’s estate, and (iii) a surrender of benefits to avoid revocation of the plan’s registration; (2) Subsection 147(5.11) of the Act is repealed. (3) Subparagraph 147(19)(b)(ii) of the Act is replaced by the following: (ii) who is a spouse or common-law partner, or former spouse or common-law partner, of an employee or former employee referred to in subparagraph (i) and who is entitled to the amount (A) as a consequence of the death of the employee or former employee, or 2011-2012-2013 Impôt et ta (B) under a decree, an order or a judgment of a competent tribunal, or under a written agreement, that relates to a division of property between the employee or former employee and the individual in settlement of rights that arise out of, or on a breakdown of, their marriage or common-law partnership; (4) The portion of paragraph 147(19)(d) of the French version of the Act before subparagraph (i) is replaced by the following: d) le montant est transféré directement à l’un des régimes ou fonds ci-après au profit du particulier : (5) Paragraph 147(19)(d) of the Act is amended by striking out “or” at the end of subparagraph (ii), by adding “or” at the end of subparagraph (iii) and by adding the following after subparagraph (iii): (iv) a registered retirement income fund under which the individual is the annuitant (within the meaning assigned by subsection 146.3(1)). (6) Subsection (1) is deemed to have come into force on March 21, 2003. (7) Subsection (2) applies to cessations of employment that occur after 2002. (8) Subsections (3) to (5) apply to transfers that occur after March 20, 2003. 302. (1) The portion of paragraph (a) of the definition “compensation” in subsection 147.1(1) of the Act that is after subparagraph (ii) and before subparagraph (iii) is replaced by the following: that is required (or that would be required but for paragraph 81(1)(a) as it applies with respect to the Indian Act or the Foreign Missions and International Organizations Act) by section 5 or 6 to be included in computing the individual’s income for the year, except such portion of the amount as C. 34 Tax Amendm (2) Subsection (1) is deemed to have come into force on January 1, 1991. 303. (1) The portion of subsection 147.2(7) of the Act before paragraph (a) is replaced by the following: Letter of credit (7) For the purposes of this section and any regulations made under subsection 147.1(18) in respect of eligible contributions, an amount paid to a registered pension plan by the issuer of a letter of credit issued in connection with an employer’s funding obligations under a defined benefit provision of the plan is deemed to be an eligible contribution made to the plan in respect of the provision by the employer with respect to the employer’s employees or former employees, if (2) Section 147.2 of the Act is amended by adding the following after subsection (7): Former employee of predecessor employer (8) For the purposes of this section and any regulations made under subsection 147.1(18) in respect of eligible contributions, a former employee of a predecessor employer (as defined by regulation) of a participating employer in relation to a pension plan is deemed to be a former employee of the participating employer in relation to the plan if (a) the former employee would not otherwise be an employee or former employee of the participating employer; and (b) benefits are provided to the former employee under a defined benefit provision of the plan in respect of periods of employment with the predecessor employer. (3) Subsection (1) is deemed to have come into force on November 6, 2010. (4) Subsection (2) applies to contributions made after 1990. 304. (1) Paragraph 147.3(6)(b) of the Act is replaced by the following: Impôt et ta 2011-2012-2013 (b) is transferred on behalf of a member who is entitled to the amount as a return of contributions made (or deemed by regulation to have been made) by the member under a defined benefit provision of the plan before 1991, or as interest (computed at a rate not exceeding a reasonable rate) in respect of those contributions; and (2) Subsection (1) applies to transfers that occur after 1999. 305. (1) Paragraph 148(1)(e) of the Act is replaced by the following: (e) an annuity contract (i) the payment for which was deductible in computing the policyholder’s income by virtue of paragraph 60(l), or (ii) that is a qualifying trust annuity with respect to a taxpayer, the payment for which was deductible under paragraph 60(l) in computing the taxpayer’s income, (2) Paragraph 148(1)(e) of the Act, as enacted by subsection (1), is replaced by the following: (e) an annuity contract if (i) the payment for the annuity contract was deductible under paragraph 60(l) in computing the policyholder’s income, (i.1) the annuity contract is a qualifying trust annuity with respect to a taxpayer and the amount paid to acquire it was deductible under paragraph 60(l) in computing the taxpayer’s income, or (ii) the policyholder acquired the annuity contract in circumstances to which subsection 146(21) applied, (3) Subsection 148(8.2) of the French version of the Act is replaced by the following: C. 34 Transfert à l’époux ou au conjoint de fait au décès (8.2) Malgré les autres dispositions du présent article, l’intérêt d’un titulaire de police dans une police d’assurance-vie (sauf une police qui est un régime ou un contrat visé à l’un des alinéas (1)a) à e) ou qui est établie aux termes d’un tel régime ou contrat) qui est transféré ou distribué à l’époux ou au conjoint de fait du titulaire par suite du décès de ce dernier est réputé, si le titulaire et son époux ou conjoint de fait résidaient au Canada immédiatement avant ce décès, avoir fait l’objet d’une disposition par le titulaire immédiatement avant son décès pour un produit égal au coût de base rajusté de l’intérêt pour lui immédiatement avant le transfert et avoir été acquis par l’époux ou le conjoint de fait à un coût égal à ce produit; toutefois, un choix peut être fait dans la déclaration de revenu du titulaire produite en vertu de la présente partie pour l’année d’imposition au cours de laquelle le titulaire est décédé pour que le présent paragraphe ne s’applique pas. Tax Amendm (4) Subsection (1) is deemed to have come into force on January 1, 1989. (5) Subsection (2) is deemed to have come into force on September 1, 1992. 306. (1) The definition “versement admissible” in subsection 148.1(1) of the French version of the Act is replaced by the following: « versement admissible » “relevant contribution” « versement admissible » Est un versement admissible effectué pour un particulier dans le cadre d’un arrangement donné : a) le versement effectué dans le cadre de l’arrangement donné en vue du financement de services de funérailles ou de cimetière relatifs au particulier, à l’exception d’un versement effectué au moyen d’un transfert d’un arrangement de services funéraires; b) la partie d’un versement effectué dans le cadre d’un arrangement de services funéraires (à l’exception d’un tel versement effectué au moyen d’un transfert d’un arrangement de services funéraires) qu’il est raisonnable de considérer comme ayant ultérieurement servi à effectuer un versement dans le cadre de l’arrangement donné au moyen d’un transfert Impôt et ta 2011-2012-2013 d’un arrangement de services funéraires en vue du financement de services de funérailles ou de cimetière relatifs au particulier. (2) The description of C in subsection 148.1(3) of the Act is replaced by the following: C is the amount determined by the formula D–E where D is the total of all relevant contributions made before the particular time in respect of the individual under the arrangement (other than contributions in respect of the individual that were in a cemetery care trust), and E is the total of all amounts each of which is the amount, if any, by which (a) an amount relating to the balance in respect of the individual under the arrangement that is deemed by subsection (4) to have been distributed before the particular time from the arrangement exceeds (b) the portion of the amount referred to in paragraph (a) that is added, because of this subsection, in computing a taxpayer’s income. (3) Section 148.1 of the Act is amended by adding the following after subsection (3): Deemed distribution on transfer (4) If at a particular time an amount relating to the balance in respect of an individual (referred to in this subsection and in subsection (5) as the “transferor”) under an eligible funeral arrangement (referred to in this subsection and in subsection (5) as the “transferor arrangement”) is transferred, credited or added to the balance in respect of the same or another individual (referred to in this subsection and in subsection (5) as the “recipient”) under the same or another eligible funeral arrangement (referred to in this subsection and in subsection (5) as the “recipient arrangement”), C. 34 Tax Amendm (a) the amount is deemed to be distributed to the transferor (or, if the transferor is deceased at the particular time, to the recipient) at the particular time from the transferor arrangement and to be paid from the balance in respect of the transferor under the transferor arrangement; and (b) the amount is deemed to be a contribution made (other than by way of a transfer from an eligible funeral arrangement) at the particular time under the recipient arrangement for the purpose of funding funeral or cemetery services with respect to the recipient. Non-application of subsection (4) (5) Subsection (4) does not apply if (a) the transferor and the recipient are the same individual; (b) the amount that is transferred, credited or added to the balance in respect of the individual under the recipient arrangement is equal to the balance in respect of the individual under the transferor arrangement immediately before the particular time; and (c) the transferor arrangement is terminated immediately after the transfer. (4) Subsections (2) and (3) apply to amounts that are transferred, credited or added after December 20, 2002. 307. (1) Paragraph 149(1)(d.5) of the Act is replaced by the following: Income within boundaries of entities (d.5) subject to subsections (1.2) and (1.3), a corporation, commission or association not less than 90% of the capital of which was owned by one or more entities each of which is a municipality in Canada, or a municipal or public body performing a function of government in Canada, if the income for the period of the corporation, commission or association from activities carried on outside the geographical boundaries of the entities does not exceed 10% of its income for the period; 2011-2012-2013 Impôt et ta (2) Subparagraphs 149(1)(d.6)(i) and (ii) of the Act are replaced by the following: (i) if paragraph (d.5) applies to the other corporation, commission or association, the geographical boundaries of the entities referred to in that paragraph in its application to that other corporation, commission or association, or (ii) if this paragraph applies to the other corporation, commission or association, the geographical boundaries of the entities referred to in subparagraph (i) in its application to that other corporation, commission or association, (3) Paragraph 149(1)(d.6) of the Act, as amended by subsection (2), is replaced by the following: Subsidiaries of municipal corporations (d.6) subject to subsections (1.2) and (1.3), a particular corporation all of the shares (except directors’ qualifying shares) or of the capital of which was owned by one or more entities (referred to in this paragraph as “qualifying owners”) each of which is, for the period, a corporation, commission or association to which paragraph (d.5) applies, a corporation to which this paragraph applies, a municipality in Canada, or a municipal or public body performing a function of government in Canada, if no more than 10% of the particular corporation’s income for the period is from activities carried on outside (i) if a qualifying owner is a municipality in Canada, or a municipal or public body performing a function of government in Canada, the geographical boundaries of each such qualifying owner, (ii) if paragraph (d.5) applies to a qualifying owner, the geographical boundaries of the municipality, or municipal or public body, referred to in that paragraph in its application to each such qualifying owner, and C. 34 Tax Amendm (iii) if this paragraph applies to a qualifying owner, the geographical boundaries of the municipality, or municipal or public body, referred to in subparagraph (i) or paragraph (d.5), as the case may be, in their respective applications to each such qualifying owner; (4) Clause 149(1)(o.2)(iii)(B) of the Act is replaced by the following: (B) that had not accepted deposits or issued bonds, notes, debentures or similar obligations, and (5) Section 149 of the Act is amended by adding the following after subsection (1.11): Deemed election (1.12) If at any time there is an amalgamation (within the meaning assigned by subsection 87(1)) of a corporation (in this subsection referred to as the “parent”) and one or more other corporations (each of which in this subsection is referred to as the “subsidiary”) each of which is a subsidiary wholly-owned corporation of the parent, and immediately before that time the parent is a person to which subsection (1) does not apply by reason of the application of subsection (1.11), the new corporation is deemed, for the purposes of subsection (1.11), to be the same corporation as, and a continuation of, the parent. (6) The portion of subsection 149(1.2) of the Act before paragraph (b) is replaced by the following: Income test (1.2) For the purposes of paragraphs (1)(d.5) and (d.6), income of a corporation, a commission or an association from activities carried on outside the geographical boundaries of a municipality or of a municipal or public body does not include income from activities carried on (a) under an agreement in writing between Impôt et ta 2011-2012-2013 (i) the corporation, commission or association, and (ii) a person who is Her Majesty in right of Canada or of a province, a municipality, a municipal or public body or a corporation to which any of paragraphs (1)(d) to (d.6) applies and that is controlled by Her Majesty in right of Canada or of a province, by a municipality in Canada or by a municipal or public body in Canada within the geographical boundaries of, (iii) if the person is Her Majesty in right of Canada or a corporation controlled by Her Majesty in right of Canada, Canada, (iv) if the person is Her Majesty in right of a province or a corporation controlled by Her Majesty in right of a province, the province, (v) if the person is a municipality in Canada or a corporation controlled by a municipality in Canada, the municipality, and (vi) if the person is a municipal or public body performing a function of government in Canada or a corporation controlled by such a body, the area described in subsection (11) in respect of the person; or (7) Subsection 149(1.3) of the Act is replaced by the following: Votes or de facto control (1.3) Paragraphs (1)(d) to (d.6) do not apply in respect of a person’s taxable income for a period in a taxation year if at any time during the period (a) the person is a corporation shares of the capital stock of which are owned by one or more other persons that, in total, give them more than 10% of the votes that could be cast at a meeting of shareholders of the corporation, other than shares that are owned by one or more persons each of which is (i) Her Majesty in right of Canada or of a province, (ii) a municipality in Canada, (iii) a municipal or public body performing a function of government in Canada, or C. 34 Tax Amendm (iv) a corporation, a commission or an association, to which any of paragraphs (1)(d) to (d.6) apply; or (b) the person is, or would be if the person were a corporation, controlled, directly or indirectly in any manner whatever, by a person, or by a group of persons that includes a person, who is not (i) Her Majesty in right of Canada or of a province, (ii) a municipality in Canada, (iii) a municipal or public body performing a function of government in Canada, or (iv) a corporation, a commission or an association, to which any of paragraphs (1)(d) to (d.6) apply. (8) Paragraph 149(10)(c) of the Act is replaced by the following: (c) for the purposes of applying sections 37, 65 to 66.4, 66.7, 111 and 126, subsections 127(5) to (36) and section 127.3 to the corporation, the corporation is deemed to be a new corporation the first taxation year of which began at that time; and (9) Section 149 of the Act is amended by adding the following after subsection (10): Geographical boundaries — body performing government functions (11) For the purpose of this section, the geographical boundaries of a municipal or public body performing a function of government are (a) the geographical boundaries that encompass the area in respect of which an Act of Parliament or an agreement given effect by an Act of Parliament recognizes or grants to the body a power to impose taxes; or (b) if paragraph (a) does not apply, the geographical boundaries within which that body has been authorized by the laws of Canada or of a province to exercise that function. 2011-2012-2013 Impôt et ta (10) Subsections (1), (2), (6), (7) and (9) apply to taxation years that begin after May 8, 2000, except that, for those taxation years that began before December 21, 2002, subsection 149(1.3) of the Act, as enacted by subsection (7), is to be read as follows: (1.3) For the purposes of paragraph (1)(d.5) and subsection (1.2), 90% of the capital of a corporation that has issued share capital is owned by one or more entities, each of which is a municipality or a municipal or public body, only if the entities own shares of the capital stock of the corporation that give the entities 90% or more of the votes that could be cast under all circumstances at an annual meeting of shareholders of the corporation. (11) Subsection (3) applies in respect of taxation years that end after April 2004. (12) Subsection (4) applies to taxation years that end after February 21, 1994. (13) Subsection (5) applies to amalgamations that occur after October 4, 2004. (14) Subsection (8) applies to each corporation that after 2006 becomes or ceases to be exempt from tax on its taxable income under Part I of the Act. (15) Notwithstanding subsections 152(4) to (5) of the Act, any assessment of a taxpayer’s tax payable under the Act for any taxation year that began before October 24, 2012 is to be made that is necessary to give effect to the provisions of the Act enacted by subsections (1), (2), (6), (7) and (9). 308. (1) The definition “public foundation” in subsection 149.1(1) of the Act is replaced by the following: “public foundation” « fondation publique » “public foundation”, at a particular time, means a charitable foundation C. 34 Tax Amendm (a) more than 50% of the directors, trustees, officers or like officials of which deal at arm’s length with each other and with (i) each of the other directors, trustees, officers and like officials of the foundation, (ii) each person described by subparagraph (b)(i) or (ii), and (iii) each member of a group of persons (other than Her Majesty in right of Canada or of a province, a municipality, another registered charity that is not a private foundation, and any club, society or association described in paragraph 149(1)(l)) who do not deal with each other at arm’s length, if the group would, if it were a person, be a person described by subparagraph (b)(i), and (b) that is not, at the particular time, and would not at the particular time be, if the foundation were a corporation, controlled directly or indirectly in any manner whatever (i) by a person (other than Her Majesty in right of Canada or of a province, a municipality, another registered charity that is not a private foundation, and any club, society or association described in paragraph 149(1)(l)), (A) who immediately after the particular time, has contributed to the foundation amounts that are, in total, greater than 50% of the capital of the foundation immediately after the particular time, and (B) who immediately after the person’s last contribution at or before the particular time, had contributed to the foundation amounts that were, in total, greater than 50% of the capital of the foundation immediately after the making of that last contribution, or (ii) by a person, or by a group of persons that do not deal at arm’s length with each other, if the person or any member of the group does not deal at arm’s length with a person described in subparagraph (i); 2011-2012-2013 Impôt et ta (2) The portion of the definition “charitable organization” in subsection 149.1(1) of the Act before paragraph (a) is replaced by the following: “charitable organization” « oeuvre de bienfaisance » “charitable organization”, at any particular time, means an organization, whether or not incorporated, (3) Paragraphs (c) and (d) of the definition “charitable organization” in subsection 149.1(1) of the Act are replaced by the following: (c) more than 50% of the directors, trustees, officers or like officials of which deal at arm’s length with each other and with (i) each of the other directors, trustees, officers and like officials of the organization, (ii) each person described by subparagraph (d)(i) or (ii), and (iii) each member of a group of persons (other than Her Majesty in right of Canada or of a province, a municipality, another registered charity that is not a private foundation, and any club, society or association described in paragraph 149(1)(l)) who do not deal with each other at arm’s length, if the group would, if it were a person, be a person described by subparagraph (d)(i), and (d) that is not, at the particular time, and would not at the particular time be, if the organization were a corporation, controlled directly or indirectly in any manner whatever (i) by a person (other than Her Majesty in right of Canada or of a province, a municipality, another registered charity that is not a private foundation, and any club, society or association described in paragraph 149(1)(l)), (A) who immediately after the particular time, has contributed to the organization amounts that are, in total, greater than 50% of the capital of the organization immediately after the particular time, and C. 34 Tax Amendm (B) who immediately after the person’s last contribution at or before the particular time, had contributed to the organization amounts that were, in total, greater than 50% of the capital of the organization immediately after the making of that last contribution, or (ii) by a person, or by a group of persons that do not deal at arm’s length with each other, if the person or any member of the group does not deal at arm’s length with a person described in subparagraph (i); (4) Paragraph (d) of the definition “enduring property” in subsection 149.1(1) of the English version of the Act, as it read immediately before its repeal by subsection 37(1) of the Sustaining Canada’s Economic Recovery Act, is replaced by the following: (d) a gift received by the registered charity as a transferee from an original recipient charity or another transferee of a property that was, before that gift was so received, an enduring property of the original recipient charity or of the other transferee because of paragraph (a) or (c) or this paragraph, or property substituted for the gift, if, in the case of a property that was an enduring property of an original recipient charity because of paragraph (c), the gift is subject to the same terms and conditions under the trust or direction as applied to the original recipient charity; (5) Subsection 149.1(2) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) makes a disbursement by way of a gift, other than a gift made (i) in the course of charitable activities carried on by it, or (ii) to a donee that is a qualified donee at the time of the gift. (6) Subsection 149.1(3) of the Act is amended by adding the following after paragraph (b): 2011-2012-2013 Impôt et ta (b.1) makes a disbursement by way of a gift, other than a gift made (i) in the course of charitable activities carried on by it, or (ii) to a donee that is a qualified donee at the time of the gift; (7) Subsection 149.1(4) of the Act is amended by adding the following after paragraph (b): (b.1) makes a disbursement by way of a gift, other than a gift made (i) in the course of charitable activities carried on by it, or (ii) to a donee that is a qualified donee at the time of the gift; (8) The portion of subsection 149.1(9) of the Act after paragraph (b), as it read immediately before its repeal by subsection 37(8) of the Sustaining Canada’s Economic Recovery Act, is replaced by the following: is, notwithstanding subsection (8), deemed to be income of the charity for, and the eligible amount of a gift for which it issued a receipt described in subsection 110.1(2) or 118.1(2) in, its taxation year in which the period referred to in paragraph (a) expires or the time referred to in paragraph (b) occurs, as the case may be. (9) Subsection (1) is deemed to have come into force on January 1, 2000, except that, in respect of a foundation that has not been designated before 2000 as a private foundation or a charitable organization under subsection 149.1(6.3) of the Act or under subsection 110(8.1) or (8.2) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, and that has not applied after February 15, 1984 for registration under paragraph 110(8)(c) of that Act or under the definition “registered charity” in subsection 248(1) of the Act, subparagraph (a)(iii) and paragraph (b) of the definition “public foundation” in subsection 149.1(1) of the Act, as enacted by subsection (1), are, in their C. 34 Tax Amendm application before the earlier of the day, if any, on which the foundation is designated after 1999 as a private foundation or a charitable organization under subsection 149.1(6.3) of the Act and January 1, 2005, to be read (a) without reference to “(other than Her Majesty in right of Canada or of a province, a municipality, another registered charity that is not a private foundation, and any club, society or association described in paragraph 149(1)(l))”; and (b) as if the references to “50%” in paragraph (b) of that definition were references to “75%”. (10) Subsections (2) and (3) are deemed to have come into force on January 1, 2000, except that, in respect of a charitable organization that has not been designated before 2000 as a private foundation or a public foundation under subsection 149.1(6.3) of the Act or under subsection 110(8.1) or (8.2) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, and that has not applied after February 15, 1984 for registration under paragraph 110(8)(c) of that Act or under the definition “registered charity” in subsection 248(1) of the Act, subparagraphs (c)(ii) and (iii) of the definition “charitable organization” in subsection 149.1(1) of the Act, as enacted by subsection (3), apply after the earlier of the day, if any, on which the organization is designated after 1999 as a private foundation or a public foundation under subsection 149.1(6.3) of the Act and December 31, 2004. (11) Subsection (4) applies to taxation years that begin after March 22, 2004 but that end before March 4, 2010. For greater certainty, paragraph (d) of the definition 2011-2012-2013 Impôt et ta “enduring property” in subsection 149.1(1) of the English version of the Act, as enacted by subsection (4), is deemed to have been repealed in respect of taxation years that end on or after March 4, 2010. (12) Subsections (5) to (7) apply to gifts made after December 20, 2002. (13) Subsection (8) is deemed to have come into force on December 21, 2002 but it applies only to taxation years that end before March 4, 2010. For greater certainty, subsection 149.1(9) of the Act, as amended by subsection (8), is deemed to have been repealed in respect of taxation years that end on or after March 4, 2010. (14) In its application to gifts made after December 20, 2002 but in a taxation year that begins before March 23, 2004, the portion of the description of A in the definition “disbursement quota” in subsection 149.1(1) of the Act before paragraph (a) is to be read as follows: A is 80% of the total of all amounts each of which is the eligible amount of a gift for which the foundation issued a receipt described in subsection 110.1(2) or 118.1(2) in its immediately preceding taxation year, other than (15) In its application to gifts made after December 20, 2002 but in a taxation year that begins before March 23, 2004, the portion of the description of A.1 in the definition “disbursement quota” in subsection 149.1(1) of the Act before paragraph (a) is to be read as follows: A.1 is 80% of the total of all amounts each of which is the eligible amount of a gift received in a preceding taxation year, to the extent that the eligible amount C. 34 Tax Amendm (16) An application referred to in subsection 149.1(6.3) of the Act, in respect of one or more taxation years after 1999, may be made after 1999 and before the 90th day after the day on which this Act receives royal assent. If a designation referred to in that subsection for any of those taxation years is made in response to the application, the charity is deemed to be registered as a charitable organization, a public foundation or a private foundation, as the case may be, for the taxation years that the Minister of National Revenue specifies. 309. (1) Subsections 152(3.4) and (3.5) of the Act are repealed. (2) Subsection 152(4.1) of the Act is replaced by the following: If waiver revoked (4.1) If the Minister would, but for this subsection, be entitled to reassess, make an additional assessment or assess tax, interest or penalties by virtue only of the filing of a waiver under subparagraph (4)(a)(ii) or paragraph (4)(c), the Minister may not make such a reassessment, additional assessment or assessment after the day that is six months after the date on which a notice of revocation of the waiver in prescribed form is filed. (3) Subsection 152(4.3) of the Act is replaced by the following: Consequential assessment (4.3) Notwithstanding subsections (4), (4.1) and (5), if the result of an assessment or a decision on an appeal is to change a particular balance of a taxpayer for a particular taxation year, the Minister may, or if the taxpayer so requests in writing, shall, before the later of the expiration of the normal reassessment period in respect of a subsequent taxation year and the end of the day that is one year after the day on which all rights of objection and appeal expire or are determined in respect of the particular year, reassess the tax, interest or penalties payable by the taxpayer, redetermine an amount deemed to have been paid or to have been an overpayment by the taxpayer or modify the 2011-2012-2013 Impôt et ta amount of a refund or other amount payable to the taxpayer, under this Part in respect of the subsequent taxation year, but only to the extent that the reassessment, redetermination or modification can reasonably be considered to relate to the change in the particular balance of the taxpayer for the particular year. (4) Paragraph 152(6)(c.1) of the Act is repealed. (5) Paragraph 152(6)(e) of the Act is repealed. (6) Section 152 of the Act is amended by adding the following after subsection (6.2): Reassessment for section 119 credit (6.3) If a taxpayer has filed for a particular taxation year the return of income required by section 150 and an amount is subsequently claimed by the taxpayer, or on the taxpayer’s behalf, for the particular year as a deduction under section 119 in respect of a disposition in a subsequent taxation year, and the taxpayer files with the Minister a prescribed form amending the return on or before the filing-due date of the taxpayer for the subsequent taxation year, the Minister shall reassess the taxpayer’s tax for any relevant taxation year (other than a taxation year preceding the particular taxation year) in order to take into account the deduction claimed. (7) Subsection (1) applies in respect of forms filed after March 20, 2003. (8) Subsection (3) applies to reassessments, redeterminations and modifications in respect of taxation years that relate to changes in balances for other taxation years as a result of assessments made, or decisions on appeal rendered, after November 5, 2010. (9) Subsection (4) applies to taxation years that end after October 1, 1996. C. 34 Tax Amendm (10) Subsection (5) applies to taxation years that begin after October 31, 2011. (11) Subsection (6) applies in respect of particular taxation years that end after October 1, 1996. However, if a prescribed form referred to in subsection 152(6.3) of the Act, as enacted by subsection (6), is filed with the Minister on or before the filing-due date of the taxpayer for the taxation year that includes the day on which this Act receives royal assent, the form is deemed to have been filed with the Minister on a timely basis. 310. (1) Paragraph 153(1)(d.1) of the Act is replaced by the following: (d.1) an amount described in subparagraph 56(1)(a)(iv) or (vii), (2) Subsection (1) applies to the 2006 and subsequent taxation years. 311. (1) Paragraphs 157(1.4)(a) and (b) of the Act are replaced by the following: (a) if the corporation is not associated with another corporation in the particular taxation year, the amount that is the corporation’s taxable capital employed in Canada (for the purpose of this subsection, within the meaning assigned by section 181.2 or 181.3, as the case may be) for the particular taxation year; or (b) if the corporation is associated with another corporation in the particular taxation year, the amount that is the total of all amounts each of which is the taxable capital employed in Canada of the corporation for the particular taxation year or the taxable capital employed in Canada of a corporation with which it is associated in the particular taxation year for a taxation year of that other corporation that ends in the particular taxation year. (2) Paragraph 157(3)(c) of the Act is replaced by the following: 2011-2012-2013 Impôt et ta (c) if the corporation is a mutual fund corporation, 1/12 of the total of (i) the corporation’s capital gains refund (within the meaning assigned by section 131) for the year, and (ii) the amount that, because of subsection 131(5) or (11), is the corporation’s dividend refund (within the meaning assigned by section 129) for the year, (3) Subsection (1) applies to taxation years that begin after 2007. (4) Subsection (2) applies to the 1999 and subsequent taxation years. 312. (1) Subsection 159(3) of the Act is replaced by the following: Personal liability (3) If a legal representative (other than a trustee in bankruptcy) of a taxpayer distributes to one or more persons property in the possession or control of the legal representative, acting in that capacity, without obtaining a certificate under subsection (2) in respect of the amounts referred to in that subsection, (a) the legal representative is personally liable for the payment of those amounts to the extent of the value of the property distributed; (b) the Minister may at any time assess the legal representative in respect of any amount payable because of this subsection; and (c) the provisions of this Division (including, for greater certainty, the provisions in respect of interest payable) apply, with any modifications that the circumstances require, to an assessment made under this subsection as though it had been made under section 152 in respect of taxes payable under this Part. (2) Subsection (1) applies to assessments made after December 20, 2002. C. 34 Tax Amendm 313. (1) The portion of subsection 160(1) of the Act after subparagraph (e)(i) is replaced by the following: (ii) the total of all amounts each of which is an amount that the transferor is liable to pay under this Act (including, for greater certainty, an amount that the transferor is liable to pay under this section, regardless of whether the Minister has made an assessment under subsection (2) for that amount) in or in respect of the taxation year in which the property was transferred or any preceding taxation year, but nothing in this subsection limits the liability of the transferor under any other provision of this Act or of the transferee for the interest that the transferee is liable to pay under this Act on an assessment in respect of the amount that the transferee is liable to pay because of this subsection. (2) The portion of subsection 160(1.1) of the Act after the description of B is replaced by the following: but nothing in this subsection limits the liability of the other taxpayer under any other provision of this Act or of any person for the interest that the person is liable to pay under this Act on an assessment in respect of the amount that the person is liable to pay because of this subsection. (3) Paragraphs 160(1.2)(a) and (b) of the Act are replaced by the following: (a) carried on a business that was provided property or services by a partnership or trust all or a portion of the income of which partnership or trust is directly or indirectly included in computing the individual’s split income for the year, (b) was a specified shareholder of a corporation that was provided property or services by a partnership or trust all or a portion of the income of which partnership or trust is directly or indirectly included in computing the individual’s split income for the year, 2011-2012-2013 Impôt et ta (4) Paragraph 160(1.2)(d) of the Act is replaced by the following: (d) was a shareholder of a professional corporation that was provided property or services by a partnership or trust all or a portion of the income of which partnership or trust is directly or indirectly included in computing the individual’s split income for the year, or (5) Subsection 160(1.2) of the Act is amended by adding the following after paragraph (e): but nothing in this subsection limits the liability of the specified individual under any other provision of this Act or of the parent for the interest that the parent is liable to pay under this Act on an assessment in respect of the amount that the parent is liable to pay because of this subsection. (6) Subsection 160(2) of the Act is replaced by the following: Assessment (2) The Minister may at any time assess a taxpayer in respect of any amount payable because of this section, and the provisions of this Division (including, for greater certainty, the provisions in respect of interest payable) apply, with any modifications that the circumstances require, in respect of an assessment made under this section as though it had been made under section 152 in respect of taxes payable under this Part. (7) Subsections (1), (2), (5) and (6) apply in respect of assessments made after December 20, 2002. (8) Subsections (3) and (4) are deemed to have come into force on December 21, 2002. 314. (1) Subsection 160.1(3) of the Act is replaced by the following: Assessment (3) The Minister may at any time assess a taxpayer in respect of any amount payable by the taxpayer because of subsection (1) or (1.1) C. 34 Tax Amendm or for which the taxpayer is liable because of subsection (2.1) or (2.2), and the provisions of this Division (including, for greater certainty, the provisions in respect of interest payable) apply, with any modifications that the circumstances require, in respect of an assessment made under this section, as though it were made under section 152 in respect of taxes payable under this Part, except that no interest is payable on an amount assessed in respect of an excess referred to in subsection (1) that can reasonably be considered to arise as a consequence of the operation of section 122.5 or 122.61. (2) Subsection (1) applies to assessments made after December 20, 2002. 315. (1) The portion of subsection 160.2(1) of the Act after paragraph (b) is replaced by the following: the taxpayer and the last annuitant under the plan are jointly and severally, or solidarily, liable to pay a part of the annuitant’s tax under this Part for the year of the annuitant’s death equal to that proportion of the amount by which the annuitant’s tax for the year is greater than it would have been if it were not for the operation of subsection 146(8.8) that the total of all amounts each of which is an amount determined under paragraph (b) in respect of the taxpayer is of the amount included in computing the annuitant’s income because of that subsection, but nothing in this subsection limits the liability of the annuitant under any other provision of this Act or of the taxpayer for the interest that the taxpayer is liable to pay under this Act on an assessment in respect of the amount that the taxpayer is liable to pay because of this subsection. (2) The portion of subsection 160.2(2) of the Act after paragraph (b) is replaced by the following: the taxpayer and the annuitant are jointly and severally, or solidarily, liable to pay a part of the annuitant’s tax under this Part for the year of the annuitant’s death equal to that proportion of the Impôt et ta 2011-2012-2013 amount by which the annuitant’s tax for the year is greater than it would have been if it were not for the operation of subsection 146.3(6) that the amount determined under paragraph (b) is of the amount included in computing the annuitant’s income because of that subsection, but nothing in this subsection limits the liability of the annuitant under any other provision of this Act or of the taxpayer for the interest that the taxpayer is liable to pay under this Act on an assessment in respect of the amount that the taxpayer is liable to pay because of this subsection. (3) Section 160.2 of the Act is amended by adding the following after subsection (2): Joint and several liability in respect of a qualifying trust annuity (2.1) If a taxpayer is deemed by section 75.2 to have received at any time an amount out of or under an annuity that is a qualifying trust annuity with respect to the taxpayer, the taxpayer, the annuitant under the annuity and the policyholder are jointly and severally, or solidarily, liable to pay the part of the taxpayer’s tax under this Part for the taxation year of the taxpayer that includes that time that is equal to the amount, if any, determined by the formula A–B where A is the amount of the taxpayer’s tax under this Part for that taxation year; and B is the amount that would be the taxpayer’s tax under this Part for that taxation year if no amount were deemed by section 75.2 to have been received by the taxpayer out of or under the annuity in that taxation year. No limitation on liability (2.2) Subsection (2.1) limits neither (a) the liability of the taxpayer referred to in that subsection under any other provision of this Act; nor C. 34 Tax Amendm (b) the liability of an annuitant or policyholder referred to in that subsection for the interest that the annuitant or policyholder is liable to pay under this Act on an assessment in respect of the amount that the annuitant or policyholder is liable to pay because of that subsection. (4) Subsection 160.2(3) of the Act is replaced by the following: Assessment (3) The Minister may at any time assess a taxpayer in respect of any amount payable because of this section, and the provisions of this Division (including, for greater certainty, the provisions in respect of interest payable) apply, with any modifications that the circumstances require, in respect of an assessment made under this section as though it had been made under section 152 in respect of taxes payable under this Part. (5) Section 160.2 of the Act is amended by adding the following after subsection (4): Rules applicable — qualifying trust annuity (5) If an annuitant or policyholder has, because of subsection (2.1), become jointly and severally, or solidarily, liable with a taxpayer in respect of part or all of a liability of the taxpayer under this Act, the following rules apply: (a) a payment by the annuitant on account of the annuitant’s liability, or by the policyholder on account of the policyholder’s liability, shall to the extent of the payment discharge their liability, but (b) a payment by the taxpayer on account of the taxpayer’s liability only discharges the annuitant’s and the policyholder’s liability to the extent that the payment operates to reduce the taxpayer’s liability to an amount less than the amount in respect of which the annuitant and the policyholder were, by subsection (2.1), made liable. (6) Subsections (1), (2) and (4) apply to assessments made after December 20, 2002. (7) Subsections (3) and (5) apply to assessments made after 2005. 2011-2012-2013 Impôt et ta 316. (1) Subsections 160.3(1) and (2) of the Act are replaced by the following: Liability in respect of amounts received out of or under RCA trust 160.3 (1) If an amount required to be included in the income of a taxpayer because of paragraph 56(1)(x) is received by a person with whom the taxpayer is not dealing at arm’s length, that person is jointly and severally, or solidarily, liable with the taxpayer to pay a part of the taxpayer’s tax under this Part for the taxation year in which the amount is received equal to the amount by which the taxpayer’s tax for the year exceeds the amount that would be the taxpayer’s tax for the year if the amount had not been received, but nothing in this subsection limits the liability of the taxpayer under any other provision of this Act or of the person for the interest that the person is liable to pay under this Act on an assessment in respect of the amount that the person is liable to pay because of this subsection. Assessment (2) The Minister may at any time assess a person in respect of any amount payable because of this section, and the provisions of this Division (including, for greater certainty, the provisions in respect of interest payable) apply, with any modifications that the circumstances require, in respect of an assessment made under this section as though it had been made under section 152 in respect of taxes payable under this Part. (2) Subsection (1) applies to assessments made after December 20, 2002. 317. (1) Subsection 160.4(1) of the Act is replaced by the following: Liability in respect of transfers by insolvent corporations 160.4 (1) If property is transferred at any time by a corporation to a taxpayer with whom the corporation does not deal at arm’s length at that time and the corporation is not entitled because of subsection 61.3(3) to deduct an amount under section 61.3 in computing its income for a taxation year because of the transfer or because of the transfer and one or more other transactions, the taxpayer is jointly and severally, or solidarily, liable with the corporation to pay the lesser of the corporation’s C. 34 Tax Amendm tax payable under this Part for the year and the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at that time of the consideration given for the property, but nothing in this subsection limits the liability of the corporation under any other provision of this Act or of the taxpayer for the interest that the taxpayer is liable to pay under this Act on an assessment in respect of the amount that the taxpayer is liable to pay because of this subsection. (2) The portion of subsection 160.4(2) of the Act after paragraph (c) is replaced by the following: the transferee is jointly and severally, or solidarily, liable with the transferor and the debtor to pay an amount of the debtor’s tax under this Part equal to the lesser of the amount of that tax that the transferor was liable to pay at that time and the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at that time of the consideration given for the property, but nothing in this subsection limits the liability of the debtor or the transferor under any provision of this Act or of the transferee for the interest that the transferee is liable to pay under this Act on an assessment in respect of the amount that the transferee is liable to pay because of this subsection. (3) Subsection 160.4(3) of the Act is replaced by the following: Assessment (3) The Minister may at any time assess a person in respect of any amount payable by the person because of this section, and the provisions of this Division (including, for greater certainty, the provisions in respect of interest payable) apply, with any modifications that the circumstances require, in respect of an assessment made under this section, as though it had been made under section 152 in respect of taxes payable under this Part. Impôt et ta 2011-2012-2013 (4) Subsections (1) to (3) apply to assessments made after December 20, 2002. 318. (1) Subparagraph 161(7)(a)(vi) of the Act is repealed. (2) Paragraph 161(11)(b.1) of the Act is replaced by the following: (b.1) in the case of a penalty under subsection 237.1(7.4) or 237.3(8), from the day on which the taxpayer became liable to the penalty to the day of payment; and (3) Subsection (1) applies to taxation years that begin after October 31, 2011. (4) Subsection (2) applies in respect of avoidance transactions that are entered into after 2010 or that are part of a series of transactions that began before 2011 and is completed after 2010. 319. (1) Subsection 162(6) of the French version of the Act is replaced by the following: Défaut de fournir son numéro d’identification (6) Toute personne ou société de personnes qui ne fournit pas son numéro d’assurance sociale ou son numéro d’entreprise à la personne — tenue par la présente loi ou par une disposition réglementaire de remplir une déclaration de renseignements devant comporter ce numéro — qui lui enjoint de le fournir est passible d’une pénalité de 100 $ pour chaque défaut à moins que, dans les 15 jours après avoir été enjoint de fournir ce numéro, elle ait demandé qu’un numéro d’assurance sociale ou un numéro d’entreprise lui soit attribué et qu’elle l’ait fourni à cette personne dans les 15 jours après qu’elle l’a reçu. (2) Subsection (1) is deemed to have come into force on June 19, 1998. 320. (1) Paragraph 163(2)(c.1) of the Act is replaced by the following: (c.1) the amount, if any, by which (i) the total of all amounts each of which is an amount that would be deemed by section 122.5 to be paid by that person C. 34 Tax Amendm during a month specified for the year or, where that person is the qualified relation of an individual in relation to that specified month (within the meaning assigned by subsection 122.5(1)), by that individual, if that total were calculated by reference to the information provided in the person’s return of income (within the meaning assigned by subsection 122.5(1)) for the year exceeds (ii) the total of all amounts each of which is an amount that is deemed by section 122.5 to be paid by that person or by an individual of whom the person is the qualified relation in relation to a month specified for the year (within the meaning assigned to subsection 122.5(1)), (2) Subsection 163(2.9) of the Act is replaced by the following: Partnership liable to penalty (2.9) If a partnership is liable to a penalty under subsection (2.4) or section 163.2, 237.1 or 237.3, sections 152, 158 to 160.1, 161 and 164 to 167 and Division J apply, with any changes that the circumstances require, in respect of the penalty as if the partnership were a corporation. (3) Subsection (1) applies to amounts deemed to be paid during months specified for the 2001 and subsequent taxation years. (4) Subsection (2) applies in respect of avoidance transactions that are entered into after 2010 or that are part of a series of transactions that began before 2011 and is completed after 2010. 321. (1) Section 164 of the Act is amended by adding the following after subsection (1.5): When subsection (1.52) applies (1.51) Subsection (1.52) applies to a taxpayer for a taxation year if, at any time after the beginning of the year (a) the taxpayer has, in respect of the tax payable by the taxpayer under this Part (and, if the taxpayer is a corporation, Parts I.3, VI, 2011-2012-2013 Impôt et ta VI.1 and XIII.1) for the year, paid under any of sections 155 to 157 one or more instalments of tax; (b) it is reasonable to conclude that the total amount of those instalments exceeds the total amount of taxes that will be payable by the taxpayer under those Parts for the year; and (c) the Minister is satisfied that the payment of the instalments has caused or will cause undue hardship to the taxpayer. Instalment refund (1.52) If this subsection applies to a taxpayer for a taxation year, the Minister may refund to the taxpayer all or any part of the excess referred to in paragraph (1.51)(b). Penalties, interest not affected (1.53) For the purpose of the calculation of any penalty or interest under this Act, an instalment is deemed not to have been paid to the extent that all or any part of the instalment can reasonably be considered to have been refunded under subsection (1.52). (2) Subsection 164(1.6) of the Act is repealed. (3) The portion of subsection 164(3) of the Act before paragraph (a) is replaced by the following: Interest on refunds and repayments (3) If, under this section, an amount in respect of a taxation year (other than an amount, or a portion of the amount, that can reasonably be considered to arise from the operation of section 122.5 or 122.61) is refunded or repaid to a taxpayer or applied to another liability of the taxpayer, the Minister shall pay or apply interest on it at the prescribed rate for the period that begins on the day that is the latest of the days referred to in the following paragraphs and that ends on the day on which the amount is refunded, repaid or applied: (4) Paragraph 164(5)(g) of the Act is repealed. (5) Subsection (2) is deemed to have come into force on March 21, 2003. (6) Subsection (3) applies in respect of forms filed after March 20, 2003. C. 34 Tax Amendm (7) Subsection (4) applies to taxation years that begin after October 31, 2011. 322. Subsection 170(2) of the Act is repealed. 323. Section 176 of the Act is repealed. 324. (1) Paragraph (g) of the definition “financial institution” in subsection 181(1) of Act is replaced by the following: (g) a corporation (i) listed in the schedule, or (ii) all or substantially all of the assets of which are shares or indebtedness of financial institutions to which the corporation is related; (2) Subsection (1) is deemed to have come into force on December 23, 1997, but in applying paragraph (g) of the definition “financial institution” in subsection 181(1) of the Act, as enacted by subsection (1), in respect of taxation years that end before December 20, 2002, that paragraph is to be read as follows: (g) prescribed, or listed in the schedule; 325. (1) Subparagraph 181.2(3)(g)(i) of the Act is replaced by the following: (i) the total of all amounts (other than amounts owing to the member or to other corporations that are members of the partnership) that would, if this paragraph and paragraphs (b) to (d) and (f) applied to partnerships in the same way that they apply to corporations, be determined under those paragraphs in respect of the partnership at the end of its last fiscal period that ends at or before the end of the year (2) Paragraph 181.2(3)(g) of the Act, as amended by subsection (1), is replaced by the following: Impôt et ta 2011-2012-2013 (g) the total of all amounts, each of which is the amount, if any, in respect of a partnership in which the corporation held a membership interest at the end of the year, either directly or indirectly through another partnership, determined by the formula (A – B) × C/D where A is the total of all amounts that would be determined under paragraphs (b) to (d) and (f) in respect of the partnership for its last fiscal period that ends at or before the end of the year if (a) those paragraphs applied to partnerships in the same manner that they apply to corporations, and (b) those amounts were computed without reference to amounts owing by the partnership (i) to any corporation that held a membership interest in the partnership either directly or indirectly through another partnership, or (ii) to any partnership in which a corporation described in subparagraph (i) held a membership interest either directly or indirectly through another partnership, B is the partnership’s deferred unrealized foreign exchange losses at the end of the period, C is the share of the partnership’s income or loss for the period to which the corporation is entitled either directly or indirectly through another partnership, and D is the partnership’s income or loss for the period (3) Paragraph 181.2(3)(i) of the Act is replaced by the following: C. 34 Tax Amendm (i) the amount of any deficit deducted in computing its shareholders’ equity (including, for this purpose, the amount of any provision for the redemption of preferred shares) at the end of the year, (4) Paragraph 181.2(4)(d.1) of the Act is replaced by the following: (d.1) a loan or advance to, or a bond, debenture, note, mortgage, hypothecary claim or similar obligation of, a partnership each member of which was, throughout the year, (i) another corporation (other than a financial institution) that was not exempt from tax under this Part (otherwise than because of paragraph 181.1(3)(d)), or (ii) another partnership described in this paragraph, (5) Subsection 181.2(5) of the Act is replaced by the following: Value of interest in partnership (5) For the purposes of subsection (4) and this subsection, the carrying value at the end of a taxation year of an interest of a corporation or of a partnership (each of which is referred to in this subsection as the “member”) in a particular partnership is deemed to be the member’s specified proportion, for the particular partnership’s last fiscal period that ends at or before the end of the taxation year, of the amount that would, if the particular partnership were a corporation, be the particular partnership’s investment allowance at the end of that fiscal period. (6) Subsections (1) and (5) apply to taxation years that begin after December 20, 2002. (7) Subsection (2) applies to the 2012 and subsequent taxation years. (8) Subsection (3) applies to taxation years that begin after 1995. (9) Subsection (4) applies to the 2004 and subsequent taxation years. 2011-2012-2013 Impôt et ta (10) In applying paragraphs 181.2(4)(b), (c) and (d.1) of the Act to a particular corporation in respect of an asset that is a loan or an advance to, or an obligation of, another corporation or partnership that the particular corporation holds at the end of a taxation year of the particular corporation that began before December 20, 2002, those paragraphs are to be read without reference to “(other than a financial institution)” and to “(other than financial institutions)” if, at the end of the taxation year, (a) the particular corporation deals at arm’s length with the other corporation or the partnership, as the case may be; and (b) the other corporation is a financial institution, or the partnership is not a partnership described in paragraph 181.2(4)(d.1) of the Act, as the case may be, solely because of section 324 and subsections 366(1) and (3) of this Act. 326. (1) Subparagraph 181.3(3)(a)(v) of the Act is replaced by the following: (v) the amount of any deficit deducted in computing its shareholders’ equity (including, for this purpose, the amount of any provision for the redemption of preferred shares) at the end of the year, and (2) Subparagraph 181.3(3)(b)(iv) of the Act is replaced by the following: (iv) the amount of any deficit deducted in computing its shareholders’ equity (including, for this purpose, the amount of any provision for the redemption of preferred shares) at the end of the year; (3) Subparagraph 181.3(3)(c)(v) of the Act is replaced by the following: (v) the amount of any deficit deducted in computing its shareholders’ equity (including, for this purpose, the amount of any provision for the redemption of preferred shares) at the end of the year, C. 34 Tax Amendm (4) Paragraph 181.3(3)(c) of the Act is amended by striking out “and” at the end of subparagraph (v), by adding “and” at the end of subparagraph (vi) and by adding the following after subparagraph (vi): (vii) any amount recoverable through reinsurance, to the extent that it can reasonably be regarded as being included in the amount determined under subparagraph (iii) in respect of a claims reserve; (5) Subparagraph 181.3(3)(d)(iv) of the Act is amended by striking out “and” at the end of clause (D) and by adding the following after clause (E): (F) the total of all amounts each of which is an amount recoverable through reinsurance, to the extent that it can reasonably be regarded as being included in the amount determined under clause (A) in respect of a claims reserve; and (6) Subsections (1) to (5) apply to taxation years that begin after 1995. 327. (1) Subsections 184(2) to (5) of the Act are replaced by the following: Tax on excessive elections (2) If a corporation has elected in accordance with subsection 83(2), 130.1(4) or 131(1) in respect of the full amount of any dividend payable by it on shares of any class of its capital stock (in this section referred to as the “original dividend”) and the full amount of the original dividend exceeds the portion of the original dividend deemed by that subsection to be a capital dividend or capital gains dividend, as the case may be, the corporation shall, at the time of the election, pay a tax under this Part equal to 3/5 of the excess. Election to treat excess as separate dividend (3) If, in respect of an original dividend payable at a particular time, a corporation would, but for this subsection, be required to pay a tax under this Part in respect of an excess referred to in subsection (2), and the corporation elects in prescribed manner on or before the day that is 90 days after the day of sending of the 2011-2012-2013 Impôt et ta notice of assessment in respect of the tax that would otherwise be payable under this Part, the following rules apply: (a) the portion of the original dividend deemed by subsection 83(2), 130.1(4) or 131(1) to be a capital dividend or capital gains dividend, as the case may be, is deemed for the purposes of this Act to be the amount of a separate dividend that became payable at the particular time; (b) if the corporation identifies in its election any part of the excess, that part is, for the purposes of any election under subsection 83(2), 130.1(4) or 131(1) in respect of that part, and, where the corporation has so elected, for all purposes of this Act, deemed to be the amount of a separate dividend that became payable immediately after the particular time; (c) the amount by which the excess exceeds any portion deemed by paragraph (b) to be a separate dividend for all purposes of this Act is deemed to be a separate taxable dividend that became payable at the particular time; and (d) each person who held any of the issued shares of the class of shares of the capital stock of the corporation in respect of which the original dividend was paid is deemed (i) not to have received any portion of the original dividend, and (ii) to have received, at the time that any separate dividend determined under any of paragraphs (a) to (c) became payable, the proportion of that dividend that the number of shares of that class held by the person at the particular time is of the number of shares of that class outstanding at the particular time except that, for the purpose of Part XIII, the separate dividend is deemed to be paid on the day that the election in respect of this subsection is made. Concurrence with election (4) An election under subsection (3) is valid only if (a) it is made with the concurrence of the corporation and all its shareholders C. 34 Tax Amendm (i) who received or were entitled to receive all or any portion of the original dividend, and (ii) whose addresses were known to the corporation; and (b) either (i) it is made on or before the day that is 30 months after the day on which the original dividend became payable, or (ii) each shareholder described in subparagraph (a)(i) concurs with the election, in which case, notwithstanding subsections 152(4) to (5), any assessment of the tax, interest and penalties payable by each of those shareholders for any taxation year shall be made that is necessary to take the corporation’s election into account. Exception for non-taxable shareholders (5) If each person who, in respect of an election made under subsection (3), is deemed by subsection (3) to have received a dividend at a particular time is also, at the particular time, a person all of whose taxable income is exempt from tax under Part I, (a) subsection (4) does not apply to the election; and (b) the election is valid only if it is made on or before the day that is 30 months after the day on which the original dividend became payable. (2) Subsection (1) applies to original dividends paid by a corporation after its 1999 taxation year, except that, (a) the reference to “sending” in subsection 184(3) of the Act, as enacted by subsection (1), is to be read as a reference to “mailing” for notices of assessments sent before December 15, 2010; and (b) for the purpose of subsection 184(5) of the Act, as enacted by subsection (1), an election made before the 90th day after the day on which this Act receives royal assent is deemed to have been made in a timely manner. 2011-2012-2013 Impôt et ta 328. In applying the description of B in paragraph 188(1)(a) of the Act in respect of gifts made to a charity after December 20, 2002, to the extent that those gifts are relevant in respect of notices of intention to revoke the registration of the charity and certificates under subsection 5(1) of the Charities Registration (Security Information) Act that are issued by the Minister of National Revenue before June 13, 2005, that description is to be read as follows: B is the total of all amounts each of which is the eligible amount of a gift for which it issued a receipt described in subsection 110.1(2) or 118.1(2) in the period (in this section referred to as the “winding-up period”) that begins on the valuation day and ends immediately before the payment day, or an amount received by it in the winding-up period from a registered charity, 329. (1) Paragraph 190.1(3)(a) of the Act is replaced by the following: (a) the corporation’s tax payable under Part I for the year; and (2) The definition “unused Part I tax credit” in subsection 190.1(5) of the Act is replaced by the following: “unused Part I tax credit” « crédit d’impôt de la partie I inutilisé » “unused Part I tax credit”, of a corporation for a taxation year, means the amount, if any, by which (a) the corporation’s tax payable under Part I for the year exceeds (b) the amount that would, but for subsection (3), be its tax payable under this Part for the year; C. 34 Tax Amendm (3) Subsections (1) and (2) apply to taxation years that begin after 2007. 330. (1) Subparagraph 190.13(a)(v) of the Act is replaced by the following: (v) the amount of any deficit deducted in computing its shareholders’ equity (including, for this purpose, the amount of any provision for the redemption of preferred shares); (2) Subparagraph 190.13(b)(iv) of the Act is replaced by the following: (iv) the amount of any deficit deducted in computing its shareholders’ equity (including, for this purpose, the amount of any provision for the redemption of preferred shares); (3) Subsections (1) and (2) apply to taxation years that begin after 1995. 331. (1) Section 190.16 of the Act and the heading before it are repealed. (2) Subsection (1) applies to taxation years that begin after October 31, 2011. 332. (1) Section 191 of the Act is amended by adding the following after subsection (5): Excluded dividend — partner (6) If at any time a corporation pays a dividend to a partnership, the corporation is, for the purposes of this subsection and paragraph (a) of the definition “excluded dividend” in subsection (1), deemed to have paid at that time to each member of the partnership a dividend equal to the amount determined by the formula A×B where A is the amount of the dividend paid to the partnership; and Impôt et ta 2011-2012-2013 B is the member’s specified proportion for the last fiscal period of the partner-ship that ended before that time (or, if the partnership’s first fiscal period includes that time, for that first fiscal period). (2) Subsection (1) applies to dividends paid after December 20, 2002. 333. (1) Subparagraph 191.1(1)(a)(i) of the Act is replaced by the following: (i) the amount determined by multiplying the amount by which the total of all taxable dividends (other than excluded dividends) paid by the corporation in the year and after 1987 on short-term preferred shares exceeds the corporation’s dividend allowance for the year, by (A) 50% for dividends paid in a taxation year that ends before 2010, (B) 45% for dividends paid in a taxation year that ends after 2009 and before 2012, (C) 40% for dividends paid in a taxation year that ends after 2011, (2) Subsection (1) applies to the 2003 and subsequent taxation years. 334. Section 200 of the French version of the Act is replaced by the following: Distribution assimilée à une disposition 200. Pour l’application de la présente partie, la distribution par une fiducie d’un placement non admissible à un bénéficiaire de la fiducie est réputée être une disposition du placement, et le produit de disposition du placement est réputé être sa juste valeur marchande au moment de la distribution. 335. (1) The definition “reserve” in subsection 204.8(1) of the Act is replaced by the following: “reserve” « réserve » “reserve” means (a) property described in any of paragraphs (a), (b), (c), (f) and (g) of the definition “qualified investment” in section 204, and C. 34 Tax Amendm (b) deposits with a credit union that is a “member institution” in relation to a deposit insurance corporation (within the meaning assigned by subsection 137.1(5)); (2) Subsection 204.8(1) of the Act is amended by adding the following in alphabetical order: “terminating corporation” « société sortante » “terminating corporation” in respect of a particular corporation means a predecessor corporation in circumstances where (a) subsection 204.85(3) applies to a merger of the particular corporation and the predecessor corporation, (b) Class A shares of the particular corporation have been issued to the predecessor corporation in exchange for property of the predecessor corporation, and (c) within a reasonable period of time after the exchange, Class A shareholders of the predecessor corporation receive all of the Class A shares of the particular corporation issued to the predecessor corporation in the course of a wind-up of the predecessor corporation. (3) Paragraph 204.8(2)(b) of the Act is replaced by the following: (b) at the time it begins to wind-up, and for the purpose of this paragraph a corporation is not to be considered to have begun to wind up solely because it discontinues its venture capital business under prescribed wind-up rules; (4) Subsection (1) applies to taxation years that end after 2006. (5) Subsection (2) is deemed to have come into force on January 1, 2005. (6) Subsection (3) is deemed to have come into force on October 24, 2012. 336. (1) The portion of clause 204.81(1)(c)(ii)(A) of the Act before subclause (I) is replaced by the following: Impôt et ta 2011-2012-2013 (A) Class A shares that are issuable only to individuals (other than trusts), terminating corporations in respect of the corporation and trusts governed by registered retirement savings plans or by TFSAs and that entitle their holders (2) Subparagraph 204.81(1)(c)(iv) of the Act is replaced by the following: (iv) the corporation shall not reduce its paid-up capital in respect of a class of shares (other than Class B shares) otherwise than by way of (A) a redemption of shares of the corporation, or (B) a reduction in its paid-up capital attributable to a class of shares for which no shares have been issued in the eightyear period ending at the time of the reduction, (3) Clause 204.81(1)(c)(v)(E) of the Act is replaced by the following: (E) the redemption occurs (I) more than eight years after the day on which the share was issued, or (II) if the day that is eight years after that issuance is in February or March of a calendar year, in February or on March 1st of that calendar year but not more than 31 days before that day, or (4) Subparagraph 204.81(1)(c)(vii) of the Act is amended by adding the following after clause (A): (B) the transfer occurs more than eight years after the day on which the share was issued, (5) Section 204.81 of the Act is amended by adding the following after subsection (1): C. 34 Corporations incorporated before March 6, 1996 (1.1) In applying clause (1)(c)(v)(E) in relation to any time before 2004 in respect of a corporation incorporated before March 6, 1996, the references in that clause to “eight” are replaced with references to “five” if, at that time, the relevant statements in the corporation’s articles refer to “five”. Deemed provisions in articles (1.2) In applying subsection (1) in relation to any time before 2004, to a corporation incorporated before February 7, 2000, if the articles of the corporation comply with subclause (1)(c)(v)(E)(I) (as modified, where relevant, by subsection (1.1)), those articles are deemed to provide the statement required by subclause (1)(c)(v)(E)(II). Tax Amendm (6) Section 204.81 of the Act is amended by adding the following after subsection (8.2): Discontinuance of provincial program (8.3) If a corporation is a prescribed laboursponsored venture capital corporation because of the laws of a province, which province has discontinued its labour-sponsored venture capital corporation credit program, notifies the Minister in writing of its intent to revoke its registration under this Part, and meets the requirements under prescribed wind-up rules, then the following rules apply: (a) the corporation shall not, on or after the day the notice is provided to the Minister (referred to in this subsection and subsection (8.4) as the “notification date”), issue any tax credit certificates, other than duplicate certificates to replace certificates issued before that day; (b) section 204.841 does not apply on the discontinuance of its venture capital business; (c) subsections 204.82(1) to (4) do not apply to taxation years of the corporation that begin on or after the notification date; and (d) subsection 204.83(1) does not apply in respect of a period, referred to in that subsection as the “second period”, that ends after the notification date. Impôt et ta 2011-2012-2013 Discontinuance of provincial program (8.4) Subsection (8.3) applies to a corporation only if, (a) on the notification date, the percentage determined in respect of the corporation by the following formula is less than 20 per cent: A/(B – C) × 100 where A is the amount of equity capital received by the corporation on the issue of Class A shares that were issued in the 24 months immediately preceding the notification date and are still outstanding on that date, B is the total amount of equity capital received by the corporation on the issue of Class A shares that are still outstanding on the notification date, and C is the amount of equity capital received by the corporation on the issue of Class A shares that, as of the notification date, have been outstanding for at least eight years. (b) the corporation has revoked its registration before the third anniversary of the notification date. (7) Subsection (1) is deemed to have come into force on January 1, 2005. (8) Subsections (2) and (6) are deemed to have come into force on October 24, 2012. (9) Subsection (3) applies after February 6, 2000 to corporations incorporated at any time. (10) Subsection (4) applies as of October 24, 2012 to corporations incorporated after March 5, 1996. (11) Subsection (5) is deemed to have come into force on February 7, 2000. 337. (1) The portion of subsection 204.9(5) of the French version of the Act before paragraph (b) is replaced by the following: C. 34 Transferts entre régimes (5) Pour l’application de la présente partie, dans le cas où un bien détenu par une fiducie régie par un régime enregistré d’épargne-études (appelé « régime cédant » au présent paragraphe) est distribué, à un moment donné, à une fiducie régie par un autre semblable régime (appelé « régime cessionnaire » au présent paragraphe), les règles ci-après s’appliquent : Tax Amendm a) sauf disposition contraire énoncée aux alinéas b) et c), le montant de la distribution est réputé ne pas avoir été versé au régime cessionnaire; (2) The portion of paragraph 204.9(5)(c) of the French version of the Act before subparagraph (i) is replaced by the following: c) sauf pour l’application du présent paragraphe à une distribution effectuée après le moment donné, du paragraphe (4) à un remplacement de bénéficiaire effectué après ce moment et du paragraphe 204.91(3) à des faits s’étant produits après ce moment, l’alinéa b) ne s’applique pas par suite de la distribution si, selon le cas : (3) Paragraph 204.9(5)(d) of the French version of the Act is replaced by the following: d) dans le cas où les sous-alinéas c)(i) ou (ii) s’appliquent à la distribution, le montant de la distribution est réputé ne pas avoir été retiré du régime cédant; 338. (1) The portion of subsection 204.94(2) of the Act before the formula is replaced by the following: Charging provision (2) Every person (other than a public primary caregiver that is exempt from tax under Part I) shall pay a tax under this Part for each taxation year equal to the amount determined by the formula (2) Subsection (1) applies to the 2007 and subsequent taxation years. 339. (1) The definition “specified proportion” in subsection 206(1) of the Act, as it read before 2005, is repealed. 2011-2012-2013 Impôt et ta (2) In their application to months that end after December 20, 2002 and before 2005, subparagraphs (b)(i) to (iii) of the definition “cost amount” in subsection 206(1) of the Act are to be read as follows: (i) after 2000 and at or before the end of the taxation year, by the trust in respect of the interest (otherwise than as proceeds of disposition of the interest), and (ii) that has not been satisfied at or before that time by the issue of new units of the trust or by a payment of an amount by the trust; (3) In its application to months that end after October 2003 and before 2005, paragraph (d.1) of the definition “foreign property” in subsection 206(1) of the Act, as it read immediately before it was repealed by S.C. 2005, c. 30, s. 14, is to be read as follows: (d.1) any share (other than an excluded share) of the capital stock of, or any debt obligation (other than a debt obligation described in subparagraph (g)(iii)) issued by, a corporation (other than an investment corporation, a mutual fund corporation or a registered investment) that is a Canadian corporation, if shares of the corporation can reasonably be considered to derive their value, directly or indirectly, primarily from foreign property, (4) In its application to months that end after October 2003 and before 2005, paragraph (g) of the definition “foreign property” in subsection 206(1) of the Act is to be read as follows: (g) indebtedness of a non-resident person, other than (i) indebtedness issued by an authorized foreign bank and payable at a branch in Canada of the bank, (ii) indebtedness issued or guaranteed by (A) the International Bank for Reconstruction and Development, C. 34 Tax Amendm (B) the International Finance Corporation, (C) the Inter-American Development Bank, (D) the Asian Development Bank, (E) the Caribbean Development Bank, (F) the European Bank for Reconstruction and Development, (G) the African Development Bank, or (H) a prescribed person, or (iii) a debt obligation that is fully secured by a mortgage, charge, hypothec or similar instrument in respect of real or immovable property situated in Canada or that would be fully secured were it not for a decline in the fair market value of the property after the debt obligation was issued, (5) In its application to months that end after 1997 and before 2005, the portion of subsection 206(3.1) of the French version of the Act before paragraph (a) is to be read as follows: (3.1) Pour ce qui est de l’application du sousalinéa (2)a)(ii) à un moment donné ou postérieurement, lorsqu’un titre déterminé par rapport à un autre titre est acquis au moment donné par le contribuable mentionné au paragraphe (3.2) relativement au titre et que le titre est un bien étranger à ce moment, les règles ciaprès s’appliquent : (6) Subsection (1) is deemed to have come into force on December 21, 2002. 340. (1) Section 207.31 of the Act is replaced by the following: Tax payable by recipient of an ecological gift 207.31 Any charity, municipality in Canada or municipal or public body performing a function of government in Canada (referred to in this section as the “recipient”) that at any time in a taxation year, without the authorization of the Minister of the Environment or a person designated by that Minister, disposes of or Impôt et ta 2011-2012-2013 changes the use of a property described in paragraph 110.1(1)(d) or in the definition “total ecological gifts” in subsection 118.1(1) and given to the recipient shall, in respect of the year, pay a tax under this Part equal to 50% of the amount that would be determined for the purposes of section 110.1 or 118.1, if this Act were read without reference to subsections 110.1(3) and 118.1(6), to be the fair market value of the property if the property were given to the recipient immediately before the disposition or change. (2) Subsection (1) applies in respect of dispositions of or changes of use of property after July 18, 2005. 341. (1) Sections 210 and 210.1 of the Act are replaced by the following: Definitions “designated beneficiary” « bénéficiaire étranger ou assimilé » 210. (1) The following definitions apply in this Part. “designated beneficiary”, under a particular trust at any time, means a beneficiary, under the particular trust, who is at that time (a) a non-resident person; (b) a non-resident-owned investment corporation; (c) a person who is, because of subsection 149(1), exempt from tax under Part I on all or part of their taxable income and who acquired an interest as a beneficiary under the particular trust after October 1, 1987 directly or indirectly from a beneficiary under the particular trust except if (i) the interest was, at all times after the later of October 1, 1987 and the day on which the interest was created, held by persons who were exempt from tax under Part I on all of their taxable income because of subsection 149(1), or (ii) the person is a trust, governed by a registered retirement savings plan or a registered retirement income fund, who acquired the interest, directly or indirectly, from an individual or the spouse or common-law partner, or former spouse or common-law partner, of the individual who C. 34 Tax Amendm was, immediately after the interest was acquired, a beneficiary under the trust governed by the fund or plan; (d) another trust (referred to in this paragraph as the “other trust”) that is not a testamentary trust, a mutual fund trust or a trust that is exempt because of subsection 149(1) from tax under Part I on all or part of its taxable income, if any beneficiary under the other trust is at that time (i) a non-resident person, (ii) a non-resident-owned investment corporation, (iii) a trust that is not (A) a testamentary trust, (B) a mutual fund trust, (C) a trust that is exempt because of subsection 149(1) from tax under Part I on all or part of its taxable income, or (D) a trust (I) whose interest, at that time, in the other trust was held, at all times after the day on which the interest was created, either by it or by persons who were exempt because of subsection 149(1) from tax under Part I on all of their taxable income, and (II) none of the beneficiaries under which is, at that time, a designated beneficiary under it, or (iv) a person or partnership that (A) is a designated beneficiary under the other trust because of paragraph (c) or (e), or (B) would be a designated beneficiary under the particular trust because of paragraph (c) or (e) if, instead of being a beneficiary under the other trust, the person or partnership were at that time a beneficiary, under the particular trust, whose interest as a beneficiary under the particular trust were Impôt et ta 2011-2012-2013 (I) identical to its interest (referred to in this clause as the “particular interest”) as a beneficiary under the other trust, (II) acquired from each person or partnership from whom it acquired the particular interest, and (III) held, at all times after the later of October 1, 1987 and the day on which the particular interest was created, by the same persons or partnerships that held the particular interest at those times; or (e) a particular partnership any of the members of which is at that time (i) another partnership, except if (A) each such other partnership is a Canadian partnership, (B) the interest of each such other partnership in the particular partnership is held, at all times after the day on which the interest was created, by the other partnership or by persons who were exempt because of subsection 149(1) from tax under Part I on all of their taxable income, (C) the interest of each member, of each such other partnership, that is a person exempt because of subsection 149(1) from tax under Part I on all or part of its taxable income was held, at all times after the day on which the interest was created, by that member or by persons who were exempt because of subsection 149(1) from tax under Part I on all of their taxable income, and (D) the interest of the particular partnership in the particular trust was held, at all times after the day on which the interest was created, by the particular partnership or by persons who were exempt because of subsection 149(1) from tax under Part I on all of their taxable income, (ii) a non-resident person, C. 34 Tax Amendm (iii) a non-resident-owned investment corporation, (iv) another trust that is, under paragraph (d), a designated beneficiary of the particular trust or that would, under paragraph (d), be a designated beneficiary of the particular trust if the other trust were at that time a beneficiary under the particular trust whose interest as a beneficiary under the particular trust were (A) acquired from each person or partnership from whom the particular partnership acquired its interest as a beneficiary under the particular trust, and (B) held, at all times after the later of October 1, 1987 and the day on which the particular partnership’s interest as a beneficiary under the particular trust was created, by the same persons or partnerships that held that interest of the particular partnership at those times, or (v) a person exempt because of subsection 149(1) from tax under Part I on all or part of its taxable income except if the interest of the particular partnership in the particular trust was held, at all times after the day on which the interest was created, by the particular partnership or by persons who were exempt because of subsection 149(1) from tax under Part I on all of their taxable income. “designated income” « revenu de distribution » “designated income”, of a trust for a taxation year, means the amount that would be the income of the trust for the year determined under section 3 if (a) this Act were read without reference to subsections 104(6), (12) and (30); (b) the trust had no income other than taxable capital gains from dispositions described in paragraph (c) and incomes from (i) real or immovable properties in Canada (other than Canadian resource properties), (ii) timber resource properties, 2011-2012-2013 Impôt et ta (iii) Canadian resource properties (other than properties acquired by the trust before 1972), and (iv) businesses carried on in Canada; (c) the only taxable capital gains and allowable capital losses referred to in paragraph 3(b) were from (i) dispositions of taxable Canadian property, and (ii) dispositions of particular property (other than property described in any of subparagraphs 128.1(4)(b)(i) to (iii)), or property for which the particular property is substituted, that was transferred at any particular time to a particular trust in circumstances in which subsection 73(1) or 107.4(3) applied, if (A) it is reasonable to conclude that the property was so transferred in anticipation that a person beneficially interested at the particular time in the particular trust would subsequently cease to reside in Canada, and a person beneficially interested at the particular time in the particular trust did subsequently cease to reside in Canada, or (B) when the property was so transferred, the terms of the particular trust satisfied the conditions in subparagraph 73(1.01)(c)(i) or (iii), and it is reasonable to conclude that the transfer was made in connection with the cessation of residence, on or before the transfer, of a person who was, at the time of the transfer, beneficially interested in the particular trust and a spouse or commonlaw partner, as the case may be, of the transferor of the property to the particular trust; and (d) the only losses referred to in paragraph 3(d) were losses from sources described in any of subparagraphs (b)(i) to (iv). C. 34 Tax not payable (2) No tax is payable under this Part for a taxation year by a trust that was throughout the year Tax Amendm (a) a testamentary trust; (b) a mutual fund trust; (c) exempt from tax under Part I because of subsection 149(1); (d) a trust to which paragraph (a), (a.1) or (c) of the definition “trust” in subsection 108(1) applies; or (e) non-resident. (2) Subsection (1) applies to the 1996 and subsequent taxation years, except that paragraph (c) of the definition “designated income” in subsection 210(1) of the Act, as enacted by subsection (1), is to be read (a) in respect of dispositions that occur after October 1, 1996 and before December 21, 2002, as follows: (c) the only taxable capital gains and allowable capital losses referred to in paragraph 3(b) were from dispositions of taxable Canadian property; and (b) in respect of dispositions that occur in a 1996 taxation year and before October 2, 1996, as follows: 2011-2012-2013 Impôt et ta (c) the only taxable capital gains and allowable capital losses referred to in paragraph 3(b) were from dispositions of property that would have been taxable Canadian property if, at no time in the year, the trust had been resident in Canada; and 342. (1) Subsections 210.2(1.1) and (2) of the Act are replaced by the following: Amateur athlete trusts (2) Notwithstanding subsection 210(2), a trust shall pay a tax under this Part in respect of a particular taxation year of the trust equal to 56.25% of the amount that is required by subsection 143.1(2) to be included in computing the income under Part I for a taxation year of a beneficiary under the trust, if (a) the beneficiary is at any time in the particular taxation year a designated beneficiary under the trust; and (b) the particular taxation year ends in that taxation year of the beneficiary. (2) The portion of subsection 210.2(3) of the French version of the Act before the formula is replaced by the following: Crédit d’impôt remboursable aux bénéficiaires résidant au Canada (3) Dans le cas où une partie du revenu d’une fiducie pour une année d’imposition est incluse, en application du paragraphe 104(13) ou 105(2), dans le calcul du revenu en vertu de la partie I d’une personne qui n’a été bénéficiaire étranger ou assimilé de la fiducie à aucun moment de l’année ou dans la partie du revenu d’une personne non-résidente qui est soumise, par application du paragraphe 2(3), à l’impôt payable en vertu de la partie I et n’en est pas exonérée par un traité fiscal — sauf s’il s’agit d’une personne qui, à un moment de l’année, serait un bénéficiaire étranger ou assimilé de la fiducie si l’article 210 s’appliquait compte non tenu de l’alinéa a) de la définition de « bénéficiaire étranger ou assimilé » à cet article —, le montant, calculé selon la formule ci-après, attribué à la personne par la fiducie dans sa déclaration pour l’année en vertu de la présente C. 34 Tax Amendm partie est réputé payé le quatre-vingt-dixième jour suivant la fin de l’année d’imposition de la fiducie au titre de l’impôt payable en vertu de la partie I par cette personne pour l’année d’imposition de celle-ci au cours de laquelle l’année d’imposition de la fiducie se termine : (3) Paragraph 210.2(3)(b) of the English version of the Act is replaced by the following: (b) the income of a non-resident person (other than a person who, at any time in the year, would be a designated beneficiary under the trust if section 210 were read without reference to paragraph (a) of the definition “designated beneficiary” in that section) that is subject to tax under Part I by reason of subsection 2(3) and is not exempt from tax under Part I by reason of a provision contained in a tax treaty, (4) Subsections (1) to (3) apply to the 1996 and subsequent taxation years, except that (a) in applying the portion of subsection 210.2(3) of the French version of the Act before the formula, as enacted by subsection (2), for the 1996 and 1997 taxation years, the reference to “un traité fiscal” is to be read as a reference to “un accord ou une convention fiscal ayant force de loi au Canada et conclu entre le gouvernement du Canada et le gouvernement d’un pays étranger”; and (b) in applying paragraph 210.2(3)(b) of the English version of the Act, as enacted by subsection (3), for the 1996 and 1997 taxation years the reference to “treaty” is to be read as a reference to “convention or agreement with another country that has the force of law in Canada”. 343. (1) Subsection 211.7(1) of the Act is amended by adding the following in alphabetical order: “qualifying exchange” « échange admissible » “qualifying exchange” means an exchange by a taxpayer of an approved share, that is part of a series of Class A shares of the capital stock of a 2011-2012-2013 Impôt et ta corporation, for another approved share, that is part of another series of Class A shares of the capital stock of the corporation, if (a) the only consideration received by the taxpayer on the exchange is the other share; and (b) the rights in respect of the series are identical except for the portion of the reserve (within the meaning assigned by subsection 204.8(1)) of the corporation that is attributable to each series. (2) Section 211.7 of the Act is amended by adding the following after subsection (2): Exchangeable shares (3) For the purposes of this Part and Part X.3, if an approved share of the capital stock of a corporation (referred to in this subsection as the “new share”) has been issued in exchange for another approved share (referred to in this subsection as the “original share”) in a qualifying exchange, the new share is deemed not to have been issued on the exchange and is deemed to have been issued at the time the corporation issued the original share. (3) Subsections (1) and (2) are deemed to have come into force on January 1, 2004. 344. (1) The portion of subsection 211.8(1) of the Act before paragraph (a) is replaced by the following: Disposition of approved share 211.8 (1) If an approved share of the capital stock of a registered labour-sponsored venture capital corporation or a revoked corporation is, before the first discontinuation of its venture capital business, redeemed, acquired or cancelled by the corporation less than eight years after the day on which the share was issued (other than in circumstances described in subclause 204.81(1)(c)(v)(A)(I) or (III) or clause 204.81(1)(c)(v)(B) or (D) or other than if the share is a Class A share of the capital stock of the corporation that is exchanged for another Class A share of the capital stock of the corporation as part of a qualifying exchange) or any other share that was issued by any other labour-sponsored venture capital corporation is disposed of, the person who was the shareholder C. 34 Tax Amendm immediately before the redemption, acquisition, cancellation or disposition shall pay a tax under this Part equal to the lesser of (2) Subparagraph (i) of the description of B in paragraph 211.8(1)(a) of the Act is amended by striking out “or” at the end of clause (A) and by replacing clause (B) with the following: (B) more than five years after its issuance, or (C) if the day that is five years after its issuance is in February or March of a calendar year, in February or on March 1st of that calendar year but not more than 31 days before that day, (3) The description of B in paragraph 211.8(1)(a) of the Act is amended by adding the following after subparagraph (i): (i.1) nil, where the share was issued by a registered labour-sponsored venture capital corporation or a revoked corporation, the original acquisition of the share was after March 5, 1996 and the redemption, acquisition or cancellation is in February or on March 1st of a calendar year but is not more than 31 days before the day that is eight years after the day on which the share was issued, (4) Subsection (1) applies in respect of shares redeemed, acquired or cancelled after 2003. (5) Subsections (2) and (3) apply to redemptions, acquisitions, cancellations and dispositions that occur after November 15, 1995. 345. (1) The Act is amended by adding the following after section 211.8: Tax for failure to re-acquire certain shares 211.81 If a particular amount is payable under a prescribed provision of a provincial law for a taxation year of an individual as 2011-2012-2013 Impôt et ta determined for the purposes of that provincial law (referred to in this section as the “relevant provincial year”), and an amount has been included in the computation of the laboursponsored funds tax credit of the individual under subsection 127.4(6) in respect of an approved share that has been disposed of by a qualifying trust in respect of the individual, the individual shall pay a tax for the taxation year in which the relevant provincial year ends equal to the particular amount. Return 211.82 (1) Every person that is liable to pay tax under this Part for a taxation year shall, not later than the day on or before which the person is required by section 150 to file a return of income for the year under Part I, file with the Minister a return for the year under this Part in prescribed form containing an estimate of the tax payable by the person for the year. Provisions applicable to this Part (2) Subsections 150(2) and (3), sections 152, 158 and 159, subsections 161(1) and (11), sections 162 to 167 and Division J of Part I apply to this Part, with any modifications that the circumstances require. (2) Section 211.81 of the Act, as enacted by subsection (1), is deemed to have come into force on October 24, 2012. (3) Section 211.82 of the Act, as enacted by subsection (1), applies to taxation years that end after October 24, 2012. 346. (1) Section 211.9 of the Act is repealed. (2) Subsection (1) applies to taxation years that end after October 24, 2012. 347. (1) Subparagraph 212(1)(b)(iv) of the Act, as it read immediately before it was amended by S.C. 2007, c. 35, s. 59(2), is replaced by the following: C. 34 Tax Amendm (iv) interest payable to a person with whom the payer is dealing at arm’s length and to whom a certificate of exemption that is in force on the day the amount is paid or credited was issued under subsection (14), (2) The po rtion of sub parag raph 212(1)(b)(xii) of the Act, as it read immediately before it was amended by S.C. 2007, c. 35, s. 59(2), before clause (A) is replaced by the following: (xii) interest payable by a lender under a securities lending arrangement, if the lender and the borrower deal with each other at arm’s length and the lender is a financial institution prescribed for the purpose of clause (iii)(D), or a registered securities dealer resident in Canada, on money provided to the lender either as collateral or as consideration for the particular security lent or transferred under the arrangement where (3) Paragraph 212(1)(b) of the Act, as it read immediately before it was amended by S.C. 2007, c. 35, s. 59(2), is amended by striking out “and” at the end of subparagraph (xi), by adding “and” at the end of subparagraph (xii) and by adding the following after subparagraph (xii): (xiii) an amount paid or credited under a securities lending arrangement that is deemed by subparagraph 260(8)(c)(i) to be a payment made by a borrower to a lender of interest if (A) the securities lending arrangement was entered into by the borrower in the course of carrying on a business outside Canada, and (B) the security that is transferred or lent to the borrower under the securities lending arrangement is described in paragraph (b) or (c) of the definition “qualified security” in subsection 260(1) and issued by a non-resident issuer; Impôt et ta 2011-2012-2013 (4) Paragraph 212(1)(b) of the Act, as amended by subsections (1) to (3), is replaced by the following: Interest (b) interest that (i) is not fully exempt interest, and is paid or payable to a person with whom the payer is not dealing at arm’s length, or (ii) is participating debt interest; (5) Subparagraph 212(1)(b)(i) of the Act, as enacted by subsection (4), is replaced by the following: (i) is not fully exempt interest and is paid or payable (A) to a person with whom the payer is not dealing at arm’s length, or (B) in respect of a debt or other obligation to pay an amount to a person with whom the payer is not dealing at arm’s length, or (6) Subparagraph 212(1)(c)(ii) of the French version of the Act is replaced by the following: (ii) peut raisonnablement être considérée, compte tenu des circonstances, y compris les modalités de la succession ou de l’acte de fiducie, comme la distribution d’un montant reçu par la succession ou la fiducie, ou comme une somme provenant d’un tel montant, au titre d’un dividende non imposable sur une action du capitalactions d’une société résidant au Canada; (7) Subparagraph 212(1)(d)(iv) of the Act is replaced by the following: (iv) unless paragraph (i) applies to the amount, made pursuant to an agreement between a person resident in Canada and a non-resident person under which the nonresident person agrees not to use or not to permit any other person to use any thing referred to in subparagraph (i) or any information referred to in subparagraph (ii), or C. 34 Tax Amendm (8) Subparagraph 212(1)(d)(xi) of the Act is amended by striking out “or” at the end of clause (B) and by adding the following after clause (C): (D) air navigation equipment utilized in the provision of services under the Civil Air Navigation Services Commercialization Act or computer software the use of which is necessary for the operation of that equipment that is used by the payer for no other purpose; or (9) Paragraph 212(1)(d) of the Act is amended by striking out “or” at the end of subparagraph (x), by adding “or” at the end of subparagraph (xi) and by adding the following after subparagraph (xi): (xii) an amount to which subsection (5) would apply if that subsection were read without reference to “to the extent that the amount relates to that use or reproduction”; (10) Subsection 212(1) of the Act is amended by adding the following after paragraph (h): Restrictive covenant amount (i) an amount that would, if the non-resident person had been resident in Canada throughout the taxation year in which the amount was received or receivable, be required by paragraph 56(1)(m) or subsection 56.4(2) to be included in computing the non-resident person’s income for the taxation year; (11) Section 212 of the Act is amended by adding the following after subsection (2): Exempt dividends (2.1) Subsection (2) does not apply to an amount paid or credited, by a borrower, under a securities lending arrangement if (a) the amount is deemed by subparagraph 260(8)(c)(i) to be a dividend; (b) the securities lending arrangement was entered into by the borrower in the course of carrying on a business outside Canada; and Impôt et ta 2011-2012-2013 (c) the security that is transferred or lent to the borrower under the securities lending arrangement is a share of a class of the capital stock of a non-resident corporation. (12) Subsection 212(3) of the Act, as it read immediately before it was amended by S.C. 2007, c. 35, s. 59(3), is amended by adding “and” at the end of paragraph (a) and by repealing paragraph (b). (13) Subsection 212(3) of the Act, as amended by subsection (12), is replaced by the following: Interest — definitions (3) The following definitions apply for the purpose of paragraph (1)(b). “fully exempt interest” « intérêts entièrement exonérés » “fully exempt interest” means (a) interest that is paid or payable on a bond, debenture, note, mortgage, hypothecary claim or similar debt obligation (i) of, or guaranteed (otherwise than by being insured by the Canada Deposit Insurance Corporation) by, the Government of Canada, (ii) of the government of a province, (iii) of an agent of a province, (iv) of a municipality in Canada or a municipal or public body performing a function of government in Canada, (v) of a corporation, commission or association to which any of paragraphs 149(1)(d) to (d.6) applies, or (vi) of an educational institution or a hospital if repayment of the principal amount of the obligation and payment of the interest is to be made, or is guaranteed, assured or otherwise specifically provided for or secured by the government of a province; (b) interest that is paid or payable on a mortgage, hypothecary claim or similar debt obligation secured by, or on an agreement for sale or similar obligation with respect to, real property situated outside Canada or an interest in any such real property, or to immovables situated outside Canada or a real right in any such immovable, except to the C. 34 Tax Amendm extent that the interest payable on the obligation is deductible in computing the income of the payer under Part I from a business carried on by the payer in Canada or from property other than real or immovable property situated outside Canada; (c) interest that is paid or payable to a prescribed international organization or agency; or (d) an amount paid or payable or credited under a securities lending arrangement that is deemed by subparagraph 260(8)(c)(i) to be a payment made by a borrower to a lender of interest, if (i) the securities lending arrangement was entered into by the borrower in the course of carrying on a business outside Canada, and (ii) the security that is transferred or lent to the borrower under the securities lending arrangement is described in paragraph (b) or (c) of the definition “qualified security” in subsection 260(1) and issued by a nonresident issuer. “participating debt interest” « intérêts sur des créances participatives » “participating debt interest” means interest (other than interest described in any of paragraphs (b) to (d) of the definition “fully exempt interest”) that is paid or payable on an obligation, other than a prescribed obligation, all or any portion of which interest is contingent or dependent on the use of or production from property in Canada or is computed by reference to revenue, profit, cash flow, commodity price or any other similar criterion or by reference to dividends paid or payable to shareholders of any class of shares of the capital stock of a corporation. (14) Subsection 212(5) of the French version of the Act is replaced by the following: Films cinématographiques (5) Toute personne non-résidente doit payer un impôt sur le revenu de 25 % sur toute somme qu’une personne résidant au Canada lui verse ou porte à son crédit, ou est réputée, en vertu de la partie I, lui verser ou porter à son crédit, au titre ou en paiement intégral ou partiel d’un droit sur les oeuvres ci-après qui ont été ou doivent être Impôt et ta 2011-2012-2013 utilisées ou reproduites au Canada, ou d’un droit d’utilisation de telles oeuvres, dans la mesure où la somme se rapporte à cette utilisation ou reproduction : a) un film cinématographique; b) un film, une bande magnétoscopique ou d’autres procédés de reproduction à utiliser pour la télévision, sauf ceux utilisés uniquement pour une émission d’information produite au Canada. (15) The portion of subsection 212(5) of the English version of the Act after paragraph (b) is replaced by the following: that has been, or is to be, used or reproduced in Canada to the extent that the amount relates to that use or reproduction. (16) Subsection 212(9) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) a dividend or interest is received by a trust that is created under a reinsurance trust agreement (i) to which a regulatory authority — being the Superintendent of Financial Institutions or a provincial regulatory authority having powers similar to those of the Superintendent — is a party, and (ii) that accords with guidelines issued by the regulatory authority relating to reinsurance arrangements with unregistered insurers (17) Subsection 212(13) of the Act is amended by striking out “or” at the end of paragraph (e), by adding “or” at the end of paragraph (f) and by adding the following after paragraph (f): (g) an amount to which paragraph (1)(i) would apply if the amount paid or credited were paid or credited by a person resident in Canada, and that amount affects, or is intended to affect, in any way whatever, (i) the acquisition or provision of property or services in Canada, C. 34 Tax Amendm (ii) the acquisition or provision of property or services outside Canada by a person resident in Canada, or (iii) the acquisition or provision outside Canada of a taxable Canadian property, (18) Subsection 212(13.2) of the Act is replaced by the following: Application of Part XIII tax — non-resident operates in Canada (13.2) For the purposes of this Part, a particular non-resident person, who in a taxation year pays or credits to another non-resident person an amount other than an amount to which subsection (13) applies, is deemed to be a person resident in Canada in respect of the portion of the amount that is deductible in computing the particular non-resident person’s taxable income earned in Canada for any taxation year from a source that is neither a treaty-protected business nor a treaty-protected property. (19) Subparagraph (b)(i) of the description of B in subsection 212(19) of the Act, as it read immediately before it was amended by S.C. 2007, c. 35, s. 59(6), is replaced by the following: (i) 10 times the greatest amount determined, under the laws of the province or provinces in which the taxpayer is a registered securities dealer, to be the capital employed by the taxpayer at the end of the day, and (20) Subsection (1) applies to the 1998 and subsequent taxation years. (21) Subsection (2) applies to arrangements made after 2002. (22) Subsections (3) and (11) apply to securities lending arrangements entered into after May 1995, except that, in their application to arrangements made before 2002, each reference to “subparagraph 260(8)(c)(i)” in subparagraph 212(1)(b)(xiii) and paragraph 2011-2012-2013 Impôt et ta 212(2.1)(a) of the Act, as respectively enacted by subsections (3) and (11), is to be read as a reference to “subparagraph 260(8)(a)(i)”. (23) Subsections (4) and (13) are deemed to have come into force on January 1, 2008. (24) Subsection (5) applies to interest that is paid or payable by a person or partnership (referred to in this subsection as the “payer”) to a person or partnership (referred to in this subsection as the “recipient”) on or after March 16, 2011, unless (a) the interest is paid in respect of a debt or obligation incurred by the payer before March 16, 2011; and (b) the recipient acquired the entitlement to the interest as a consequence of an agreement or other arrangement entered into by the recipient, and evidenced in writing, before March 16, 2011. (25) Subsection (7) applies to amounts paid or credited after October 7, 2003. (26) Subsection (8) applies to payments made after July 2003. (27) Subsections (9), (14) and (15) apply to the 2000 and subsequent taxation years. (28) Subsections (10) and (17) apply to amounts paid or credited after October 7, 2003, except that the portion of paragraph 212(13)(g) of the Act before subparagraph (i), as enacted by subsection (17), is to be read as follows before July 16, 2010: (g) an amount to which paragraph (1)(i) applies if that amount affects, or is intended to affect, in any way whatever, (29) Subsection (12) applies to replacement obligations issued after 2000. (30) Subsection (16) applies to amounts paid or credited after 2000. C. 34 Tax Amendm (31) A written application made under subsection 227(6) of the Act in respect of a particular amount that has been paid to the Receiver General is deemed to be filed on time if (a) the application is filed with the Minister of National Revenue within 180 days after the day on which this Act receives royal assent; and (b) the particular amount is an amount on which tax would not be payable because of the application of subsection 212(9) of the Act, as amended by subsection (16), if that subsection 212(9) were read without reference to its paragraphs (a) to (c). (32) Subsection (18) applies to amounts paid or credited under obligations entered into after December 20, 2002. (33) Subsection (19) applies to securities lending arrangements entered into after May 28, 1993. 348. Paragraph 214(3)(k) of the French version of the Act is replaced by the following: k) le montant distribué par une fiducie au profit d’un athlète amateur à un moment donné, qui serait à inclure, en application du paragraphe 143.1(2), dans le calcul du revenu d’un particulier si la partie I s’appliquait est réputé avoir été payé au particulier à ce moment à titre de paiement relatif à une fiducie au profit d’un athlète amateur; 349. (1) The portion of subsection 216(1) of the Act before paragraph (a) is replaced by the following: Alternatives re rents and timber royalties 216. (1) If an amount has been paid during a taxation year to a non-resident person or to a partnership of which that person was a member as, on account of, in lieu of payment of or in satisfaction of, rent on real or immovable property in Canada or a timber royalty, that person may, within two years (or, if that person has filed an undertaking described in subsection (4) in respect of the year, within six months) after the end of the year, file a return of income under Part I for that year in prescribed form. On 2011-2012-2013 Impôt et ta so filing and without affecting the liability of the non-resident person for tax otherwise payable under Part I, the non-resident person is, in lieu of paying tax under this Part on that amount, liable to pay tax under Part I for the year as though (2) The portion of subsection 216(5) of the Act before paragraph (a) is replaced with the following: Disposition by non-resident (5) If a person or a trust under which a person is a beneficiary has filed a return of income under Part I for a taxation year as permitted by this section or as required by section 150 and, in computing the amount of the person’s income under Part I an amount has been deducted under paragraph 20(1)(a), or is deemed by subsection 107(2) to have been allowed under that paragraph, in respect of property that is real property in Canada — or an interest therein — or an immovable in Canada — or a real right therein —, a timber resource property or a timber limit in Canada, the person shall file a return of income under Part I in prescribed form on or before the person’s filingdue date for any subsequent taxation year in which the person is non-resident and in which the person, or a partnership of which the person is a member, disposes of that property or any interest, or for civil law any right, in it. On so filing and without affecting the person’s liability for tax otherwise payable under Part I, the person is, in lieu of paying tax under this Part on any amount paid, or deemed by this Part to have been paid, in that subsequent taxation year in respect of any interest in, or for civil law any right in, that property to the person or to a partnership of which the person is a member, liable to pay tax under Part I for that subsequent taxation year as though (3) Subsection 216(7) of the Act is repealed. C. 34 Tax Amendm (4) Subsections (1) and (2) apply to taxation years that end after December 20, 2002. 350. (1) Section 220 of the Act is amended by adding the following after subsection (2.1): Exception (2.2) Subsection (2.1) does not apply in respect of a prescribed form, receipt or document, or prescribed information, that is filed with the Minister on or after the day specified, in respect of the form, receipt, document or information, in subsection 37(11) or paragraph (m) of the definition “investment tax credit” in subsection 127(9). (2) Paragraph 220(4.6)(a) of the French version of the Act is replaced by the following: a) par le seul effet du paragraphe 107(5), les alinéas 107(2)a) à c) ne s’appliquent pas à une distribution de biens canadiens imposables effectuée par une fiducie au cours d’une année d’imposition (appelée « année de la distribution » au présent article); (3) Paragraph 220(4.6)(c) of the French version of the Act is replaced by the following: c) le ministre accepte, jusqu’à la date d’exigibilité du solde applicable à la fiducie pour une année d’imposition ultérieure, une garantie suffisante fournie par la fiducie, ou en son nom, au plus tard à la date d’exigibilité du solde qui lui est applicable pour l’année de la distribution pour le moins élevé des montants suivants : (i) le montant obtenu par la formule suivante : A – B – [((A – B)/A) × C] où : A représente le total des impôts prévus par les parties I et I.1 qui seraient payables par la fiducie pour l’année de la distribution s’il n’était pas tenu 2011-2012-2013 Impôt et ta compte de l’exclusion ou de la déduction de chaque montant visé à l’alinéa 161(7)a), B le total des impôts prévus par ces parties qui auraient été ainsi payables si les règles énoncées au paragraphe 107(2) (sauf celle portant sur le choix prévu à ce paragraphe) s’étaient appliquées à chaque distribution, effectuée par la fiducie au cours de l’année de la distribution, de biens auxquels s’applique l’alinéa a) (sauf les biens dont il est disposé ultérieurement avant le début de l’année ultérieure), C le total des montants réputés par la présente loi ou une autre loi avoir été payés au titre de l’impôt de la fiducie en vertu de la présente partie pour l’année de la distribution, (ii) si l’année ultérieure suit immédiatement l’année de la distribution, le montant déterminé selon le sous-alinéa (i); sinon, le montant déterminé selon le présent alinéa relativement à la fiducie pour l’année d’imposition précédant l’année ultérieure; (4) The portion of subsection 220(4.61) of the French version of the Act before paragraph (a) is replaced by the following: Restriction (4.61) Malgré le paragraphe (4.6), le ministre est réputé, à un moment donné, ne pas avoir accepté de garantie aux termes de ce paragraphe pour l’année de la distribution d’une fiducie pour un montant supérieur à l’excédent du total visé à l’alinéa a) sur le total visé à l’alinéa b) : (5) Paragraph 220(4.61)(b) of the French version of the Act is replaced by the following: b) le total des impôts qui seraient déterminés selon l’alinéa a) si les alinéas 107(2)a) à c) s’étaient appliqués à chaque distribution effectuée par la fiducie au cours de l’année de biens auxquels s’applique l’alinéa (1)a). (6) Subsection (1) applies in respect of a prescribed form, receipt and document, and prescribed information, filed with the Minister of National Revenue on or after November 17, 2005 other than a prescribed form, C. 34 Tax Amendm receipt or document, or prescribed information, in respect of which the Minister of National Revenue has received, before November 17, 2005, a request made in writing with the Minister that the Minister waive the filing requirements in subsection 37(11) of the Act and paragraph (m) of the definition “investment tax credit” in subsection 127(9) of the Act that apply, but for any waiver, to the expenditures to which the prescribed form, receipt or document, or prescribed information, relates. 351. (1) The portion of subsection 227(8) of the Act before paragraph (a) is replaced by the following: Penalty (8) Subject to subsection (9.5), every person who in a calendar year has failed to deduct or withhold any amount as required by subsection 153(1) or section 215 is liable to a penalty of (2) Paragraph 227(10)(b) of the Act is replaced by the following: (b) subsection 237.1(7.4) or (7.5) or 237.3(8) by a person or partnership, 352. (1) Paragraph 230(2)(a) of the French version of the Act is replaced by the following: a) des renseignements sous une forme qui permet au ministre de déterminer s’il existe des motifs de révocation de l’enregistrement de l’organisme ou de l’association en vertu de la présente loi; (2) Subsection 230(3) of the French version of the Act is replaced by the following: Ordre du ministre quant à la tenue de registres (3) Le ministre peut exiger de la personne qui n’a pas tenue les registres et livres de compte voulus pour l’application de la présente loi qu’elle tienne ceux qu’il spécifie. Dès lors, la personne doit tenir les registres et livres de compte qui sont ainsi exigés d’elle. 353. The portion of subsection 231.2(1) of the Act before paragraph (a) is replaced by the following: 2011-2012-2013 Requirement to provide documents or information Impôt et ta 231.2 (1) Notwithstanding any other provision of this Act, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of this Act (including the collection of any amount payable under this Act by any person), of a listed international agreement or, for greater certainty, of a tax treaty with another country, by notice served personally or by registered or certified mail, require that any person provide, within such reasonable time as is stipulated in the notice, 354. Subparagraph 233.4(1)(c)(ii) of the Act is replaced by the following: (ii) of which a non-resident corporation or trust is a foreign affiliate at any time in the fiscal period. 355. (1) Paragraph (b) of the definition “gifting arrangement” in subsection 237.1(1) of the Act is replaced by the following: (b) incur a limited-recourse debt, determined under subsection 143.2(6.1), that can reasonably be considered to relate to a gift to a qualified donee or a monetary contribution referred to in subsection 127(4.1); (2) Subsection (1) applies in respect of gifts and monetary contributions made after 6:00 p.m. (Eastern Standard Time) on December 5, 2003. 356. (1) The Act is amended by adding the following after section 237.2: Definitions “advisor” « conseiller » 237.3 (1) The following definitions apply in this section. “advisor”, in respect of a transaction or series of transactions, means each person who provides, directly or indirectly in any manner whatever, any contractual protection in respect of the transaction or series, or any assistance or advice with respect to creating, developing, planning, organizing or implementing the transaction or series, to another person (including any person who enters into the transaction for the benefit of another person). 832 “avoidance transaction” « opération d’évitement » “confidential protection” « droit à la confidentialité » “contractual protection” « protection contractuelle » C. 34 Tax Amendm “avoidance transaction” has the meaning assigned by subsection 245(3). “confidential protection”, in respect of a transaction or series of transactions, means anything that prohibits the disclosure to any person or to the Minister of the details or structure of the transaction or series under which a tax benefit results, or would result but for section 245, but for greater certainty, the disclaiming or restricting of an advisor’s liability shall not be considered confidential protection if it does not prohibit the disclosure of the details or structure of the transaction or series. “contractual protection”, in respect of a transaction or series of transactions, means (a) any form of insurance (other than standard professional liability insurance) or other protection, including, without limiting the generality of the foregoing, an indemnity, compensation or a guarantee that, either immediately or in the future and either absolutely or contingently, (i) protects a person against a failure of the transaction or series to achieve any tax benefit from the transaction or series, or (ii) pays for or reimburses any expense, fee, tax, interest, penalty or similar amount that may be incurred by a person in the course of a dispute in respect of a tax benefit from the transaction or series; and (b) any form of undertaking provided by a promoter, or by any person who does not deal at arm’s length with a promoter, that provides, either immediately or in the future and either absolutely or contingently, assistance, directly or indirectly in any manner whatever, to a person in the course of a dispute in respect of a tax benefit from the transaction or series. “fee” « honoraires » “fee”, in respect of a transaction or series of transactions, means any consideration that is, or could be, received or receivable, directly or indirectly in any manner whatever, by an advisor or a promoter, or any person who does not deal at arm’s length with an advisor or promoter, for Impôt et ta 2011-2012-2013 (a) providing advice or an opinion with respect to the transaction or series; (b) creating, developing, planning, organizing or implementing the transaction or series; (c) promoting or selling an arrangement, plan or scheme that includes, or relates to, the transaction or series; (d) preparing documents supporting the transaction or series, including tax returns or any information returns to be filed under this Act; or (e) providing contractual protection. “person” « personne » “promoter” « promoteur » “person” includes a partnership. “promoter”, in respect of a transaction or series of transactions, means each person who (a) promotes or sells (whether as principal or agent and whether directly or indirectly) an arrangement, plan or scheme (referred to in this definition as an “arrangement”), if it may reasonably be considered that the arrangement includes or relates to the transaction or series; (b) makes a statement or representation (whether as principal or agent and whether directly or indirectly) that a tax benefit could result from an arrangement, if it may reasonably be considered that (i) the statement or representation was made in furtherance of the promoting or selling of the arrangement, and (ii) the arrangement includes or relates to the transaction or series; or (c) accepts (whether as principal or agent and whether directly or indirectly) consideration in respect of an arrangement referred to in paragraph (a) or (b). “reportable transaction” « opération à déclarer » “reportable transaction”, at any time, means an avoidance transaction that is entered into by or for the benefit of a person, and each transaction that is part of a series of transactions that includes the avoidance transaction, if at the time any two of the following paragraphs apply in respect of the avoidance transaction or series: C. 34 Tax Amendm (a) an advisor or a promoter, or any person who does not deal at arm’s length with the advisor or promoter, has or had an entitlement, either immediately or in the future and either absolutely or contingently, to a fee that to any extent (i) is based on the amount of a tax benefit that results, or would result but for section 245, from the avoidance transaction or series, (ii) is contingent upon the obtaining of a tax benefit that results, or would result but for section 245, from the avoidance transaction or series, or may be refunded, recovered or reduced, in any manner whatever, based upon the failure of the person to obtain a tax benefit from the avoidance transaction or series, or (iii) is attributable to the number of persons (A) who participate in the avoidance transaction or series, or in a similar avoidance transaction or series, or (B) who have been provided access to advice or an opinion given by the advisor or promoter regarding the tax consequences from the avoidance transaction or series, or from a similar avoidance transaction or series; (b) an advisor or promoter in respect of the avoidance transaction or series, or any person who does not deal at arm’s length with the advisor or promoter, obtains or obtained confidential protection in respect of the avoidance transaction or series, (i) in the case of an advisor, from a person to whom the advisor has provided any assistance or advice with respect to the avoidance transaction or series under the terms of an engagement of the advisor by that person to provide such assistance or advice, or (ii) in the case of a promoter, from a person Impôt et ta 2011-2012-2013 (A) to whom an arrangement, plan or scheme has been promoted or sold in the circumstances described in paragraph (a) of the definition “promoter”, (B) to whom a statement or representation described in paragraph (b) of the definition “promoter” has been made, or (C) from whom consideration described in paragraph (c) of the definition “promoter” has been received; or (c) either (i) the person (in this subparagraph referred to as the “particular person”), another person who entered into the avoidance transaction for the benefit of the particular person or any other person who does not deal at arm’s length with the particular person or with a person who entered into the avoidance transaction for the benefit of the particular person, has or had contractual protection in respect of the avoidance transaction or series, otherwise than as a result of a fee described in paragraph (a), or (ii) an advisor or promoter in respect of the avoidance transaction or series, or any person who does not deal at arm’s length with the advisor or promoter, has or had contractual protection in respect of the avoidance transaction or series, otherwise than as a result of a fee described in paragraph (a). 836 “solicitor-client privilege” « privilège des communications entre client et avocat » C. 34 Tax Amendm “solicitor-client privilege” has the meaning assigned by subsection 232(1). “tax benefit” « avantage fiscal » “tax benefit” has the meaning assigned by subsection 245(1). “transaction” « opération » “transaction” has the meaning assigned by subsection 245(1). Application (2) An information return in prescribed form and containing prescribed information in respect of a reportable transaction must be filed with the Minister by (a) every person for whom a tax benefit results, or would result but for section 245, from the reportable transaction, from any other reportable transaction that is part of a series of transactions that includes the reportable transaction or from the series of transactions; (b) every person who has entered into, for the benefit of a person described in paragraph (a), an avoidance transaction that is a reportable transaction; (c) every advisor or promoter in respect of the reportable transaction, or in respect of any other transaction that is part of a series of transactions that includes the reportable transaction, who is or was entitled, either immediately or in the future and either absolutely or contingently, to a fee in respect of any of those transactions that is (i) described in paragraph (a) of the definition “reportable transaction” in subsection (1), or (ii) in respect of contractual protection provided in circumstances described in paragraph (c) of the definition “reportable transaction” in subsection (1); and (d) every person who is not dealing at arm’s length with an advisor or promoter in respect of the reportable transaction and who is or was entitled, either immediately or in the future and either absolutely or contingently, to a fee that is referred to in paragraph (c). 2011-2012-2013 Impôt et ta Clarification of reporting transactions in series (3) For greater certainty, and subject to subsection (11), if subsection (2) applies to a person in respect of each reportable transaction that is part of a series of transactions that includes an avoidance transaction, the filing of a prescribed form by the person that reports each transaction in the series is deemed to satisfy the obligation of the person under subsection (2) in respect of each transaction so reported. Application (4) For the purpose of subsection (2), if any person is required to file an information return in respect of a reportable transaction under that subsection, the filing by any such person of an information return with full and accurate disclosure in prescribed form in respect of the transaction is deemed to have been made by each person to whom subsection (2) applies in respect of the transaction. Time for filing return (5) An information return required by subsection (2) to be filed by a person for a reportable transaction is to be filed with the Minister on or before June 30 of the calendar year following the calendar year in which the transaction first became a reportable transaction in respect of the person. Tax benefits disallowed (6) Notwithstanding subsection 245(4), subsection 245(2) is deemed to apply at any time to any reportable transaction in respect of a person described in paragraph (2)(a) in relation to the reportable transaction if, at that time, (a) the obligation under subsection (2) of the person in respect of the reportable transaction, or any other reportable transaction that is part of a series of transactions that includes the reportable transaction, has not been satisfied; (b) a person is liable to a penalty under subsection (8) in respect of the reportable transaction or any other reportable transaction that is part of a series of transactions that includes the reportable transaction; and C. 34 Tax Amendm (c) the penalty under subsection (8) or interest on the penalty has not been paid, or has been paid but an amount on account of the penalty or interest has been repaid under subsection 164(1.1) or applied under subsection 164(2). Assessments (7) Notwithstanding subsections 152(4) to (5), the Minister may make any assessments, determinations and redeterminations that are necessary to give effect to subsection (8). Penalty (8) Every person who fails to file an information return in respect of a reportable transaction as required under subsection (2) on or before the day required under subsection (5) is liable to a penalty equal to the total of each amount that is a fee to which an advisor or a promoter (or any person who does not deal at arm’s length with the advisor or the promoter) in respect of the reportable transaction is or was entitled, either immediately or in the future and either absolutely or contingently, to receive in respect of the reportable transaction, any transaction that is part of the series of transactions that includes the reportable transaction or the series of transactions that includes the reportable transaction, if the fee is (a) described in paragraph (a) of the definition “reportable transaction” in subsection (1); or (b) in respect of contractual protection provided in circumstances described in paragraph (c) of the definition “reportable transaction” in subsection (1). Joint and several liability (9) If more than one person is liable to a penalty under subsection (8) in respect of a reportable transaction, each of those persons are jointly and severally, or solidarily, liable to pay the penalty. Joint and several liability — special cases (10) Notwithstanding subsections (8) and (9), the liability of an advisor or a promoter, or a person with whom the advisor or promoter does not deal at arm’s length, to a penalty under those subsections in respect of a reportable transaction shall not exceed the total of each amount that is a fee referred to in subsection (8) to which that advisor or promoter, or a person 2011-2012-2013 Impôt et ta with whom the advisor or promoter does not deal at arm’s length, is or was entitled, either immediately or in the future and either absolutely or contingently, to receive in respect of the reportable transaction. Due diligence (11) A person required to file an information return in respect of a reportable transaction is not liable for a penalty under subsection (8) if the person has exercised the degree of care, diligence and skill to prevent the failure to file that a reasonably prudent person would have exercised in comparable circumstances. Reporting not an admission (12) The filing of an information return under this section by a person in respect of a reportable transaction is not an admission by the person that (a) section 245 applies in respect of any transaction; or (b) any transaction is part of a series of transactions. Application of sections 231 to 231.3 (13) Without restricting the generality of sections 231 to 231.3, even if a return of income has not been filed by a taxpayer under section 150 for the taxation year of the taxpayer in which a tax benefit results, or would result but for section 245, from a reportable transaction, sections 231 to 231.3 apply, with such modifications as the circumstances require, for the purpose of permitting the Minister to verify or ascertain any information in respect of that transaction. Tax shelters and flow-through shares (14) For the purpose of this section, a reportable transaction does not include a transaction that is, or is part of a series of transactions that includes, (a) the acquisition of a tax shelter for which an information return has been filed with the Minister under subsection 237.1(7); or (b) the issuance of a flow-through share for which an information return has been filed with the Minister under subsection 66(12.68). C. 34 Tax shelters and flow-through shares — penalty (15) Notwithstanding subsection (8), the amount of the penalty, if any, that applies on a person under that subsection in respect of a reportable transaction shall not exceed the amount determined by the formula Tax Amendm A–B where A is the amount of the penalty imposed on the person under subsection (8), determined without reference to this subsection; and B is (a) if the reportable transaction is the acquisition of a tax shelter, the amount of the penalty, if any, that applies on the person under subsection 237.1(7.4) in respect of the tax shelter, (b) if the reportable transaction is the issuance of a flow-through share, the amount of the penalty, if any, that applies on the person under subsection 66(12.74) in respect of the issuance of the flow-through share, and (c) in any other case, nil. Anti-avoidance (16) Subsection (14) does not apply to a reportable transaction if it is reasonable, having regard to all of the circumstances, to conclude that one of the main reasons for the acquisition of a tax shelter, or the issuance of a flowthrough share, is to avoid the application of this section. Solicitor-client privilege (17) For greater certainty, for the purpose of this section, a lawyer who is an advisor in respect of a reportable transaction is not required to disclose in an information return in respect of the transaction any information in respect of which the lawyer, on reasonable grounds, believes that a client of the lawyer has solicitor-client privilege. (2) Subsection (1) applies in respect of avoidance transactions that are entered into after 2010 or that are part of a series of transactions that began before 2011 and is completed after 2010, except that, in its application to an avoidance transaction that is part of a series that began before 2011, the 2011-2012-2013 Impôt et ta definition “confidential protection” in subsection 237.3(1) of the Act, as enacted by subsection (1), is to be read as follows: “confidential protection”, in respect of a transaction or series of transactions, means anything that prohibits the disclosure to any person or to the Minister of the details or structure of the transaction or series under which a tax benefit results, or would result but for section 245, but does not include a prohibition on disclosure that relates to an agreement entered into before March 4, 2010 between an advisor and his or her client for the provision of accounting, legal or similar tax advisory services, and for greater certainty, the disclaiming or restricting of an advisor’s liability shall not be considered confidential protection if it does not prohibit the disclosure of the details or structure of the transaction or series. (3) If the filing of an information return under section 237.3 of the Act, as enacted by subsection (1), would be required before July 1, 2012, the information return is deemed to be filed before that day if it is filed before the day that is 120 days after the day on which this Act receives royal assent. 357. (1) Subparagraph 241(4)(e)(xii) of the Act is replaced by the following: (xii) a provision contained in a tax treaty with another country or in a listed international agreement; (2) Subsection 241(11) of the Act is replaced by the following: References to “this Act” (11) The references in subsections (1), (3), (4) and (10) to “this Act” shall be read as references to “this Act or the Federal-Provincial Fiscal Arrangements Act”. 358. (1) The definition “common-law partner” in subsection 248(1) of the Act is replaced by the following: “common-law partner” « conjoint de fait » “common-law partner”, with respect to a taxpayer at any time, means a person who cohabits at that time in a conjugal relationship with the taxpayer and C. 34 Tax Amendm (a) has so cohabited throughout the 12month period that ends at that time, or (b) would be the parent of a child of whom the taxpayer is a parent, if this Act were read without reference to paragraphs 252(1)(c) and (e) and subparagraph 252(2)(a)(iii), and, for the purpose of this definition, where at any time the taxpayer and the person cohabit in a conjugal relationship, they are, at any particular time after that time, deemed to be cohabiting in a conjugal relationship unless they were living separate and apart at the particular time for a period of at least 90 days that includes the particular time because of a breakdown of their conjugal relationship; (2) The definition “controlled foreign affiliate” in subsection 248(1) of the Act is replaced by the following: “controlled foreign affiliate” « société étrangère affiliée contrôlée » “controlled foreign affiliate” has, except as expressly otherwise provided in this Act, the meaning assigned by subsection 95(1); (3) The definition “dividend rental arrangement” in subsection 248(1) of the Act, as amended by subsection (13), is replaced by the following: “dividend rental arrangement” « mécanisme de transfert de dividendes » “dividend rental arrangement”, of a person or a partnership (each of which is referred to in this definition as the “person”), (a) means any arrangement entered into by the person where it can reasonably be considered that (i) the main reason for the person entering into the arrangement was to enable the person to receive a dividend on a share of the capital stock of a corporation, other than a dividend on a prescribed share or on a share described in paragraph (e) of the definition “term preferred share” in this subsection or an amount deemed by subsection 15(3) to be received as a dividend on a share of the capital stock of a corporation, and Impôt et ta 2011-2012-2013 (ii) under the arrangement someone other than that person bears the risk of loss or enjoys the opportunity for gain or profit with respect to the share in any material respect, and (b) includes, for greater certainty, any arrangement under which (i) a corporation at any time receives on a particular share a taxable dividend that would, if this Act were read without reference to subsection 112(2.3), be deductible in computing its taxable income or taxable income earned in Canada for the taxation year that includes that time, and (ii) the corporation or a partnership of which the corporation is a member is obligated to pay to another person or partnership an amount (A) that is compensation for (I) the dividend described in subparagraph (i), (II) a dividend on a share that is identical to the particular share, or (III) a dividend on a share that, during the term of the arrangement, can reasonably be expected to provide to a holder of the share the same or substantially the same proportionate risk of loss or opportunity for gain as the particular share, and (B) that, if paid, would be deemed by subsection 260(5.1) to have been received by that other person or partnership, as the case may be, as a taxable dividend; (4) The definition “eligible relocation” in subsection 248(1) of the Act is replaced by the following: “eligible relocation” « réinstallation admissible » “eligible relocation” means a relocation of a taxpayer in respect of which the following apply: (a) the relocation occurs to enable the taxpayer C. 34 Tax Amendm (i) to carry on a business or to be employed at a location (in section 62 and this definition referred to as “the new work location”) that is, except if the taxpayer is absent from but resident in Canada, in Canada, or (ii) to be a student in full-time attendance enrolled in a program at a post-secondary level at a location of a university, college or other educational institution (in section 62 and this definition referred to as “the new work location”), (b) the taxpayer ordinarily resided before the relocation at a residence (in section 62 and this definition referred to as “the old residence”) and ordinarily resided after the relocation at a residence (in section 62 and this definition referred to as “the new residence”), (c) except if the taxpayer is absent from but resident in Canada, both the old residence and the new residence are in Canada, and (d) the distance between the old residence and the new work location is not less than 40 kilometres greater than the distance between the new residence and the new work location; (5) The definition “share” in subsection 248(1) of the Act is replaced by the following: “share” « action » “share”, except as the context otherwise requires, means a share or a fraction of a share of the capital stock of a corporation and, for greater certainty, a share of the capital stock of a corporation includes a share of the capital of a cooperative corporation (within the meaning assigned by subsection 136(2)), a share of the capital of an agricultural cooperative corporation (within the meaning assigned by subsection 135.1(1)) and a share of the capital of a credit union; 2011-2012-2013 Impôt et ta (6) The definition “amount” in subsection 248(1) of the Act is amended by striking out “and” at the end of paragraph (b) and by adding the following after that paragraph: (b.1) if a taxpayer files an election in writing with the Minister of National Revenue on or before the taxpayer’s filing-due date for the 2012 taxation year, then in the case of each stock dividend declared after July 17, 2005 and paid to the taxpayer before 2013 by a corporation that is, when the dividend is paid, a non-resident corporation, the “amount” of the stock dividend is, except where subsection 95(7) applies to the dividend, the greater of (i) the amount by which the paid-up capital of the corporation that paid the dividend is increased by reason of the payment of the dividend, and (ii) the fair market value of the share or shares paid as a stock dividend at the time of payment, and (7) The definition “amount” in subsection 248(1) of the Act, as amended by subsection (6), is amended by adding “and” at the end of paragraph (b) and by repealing paragraph (b.1). (8) Paragraph (d) of the definition “Canadian real, immovable or resource property” in subsection 248(1) of the Act is replaced by the following: (d) a share of the capital stock of a corporation, an income or a capital interest in a trust or an interest in a partnership — other than a taxable Canadian corporation, a SIFT trust (determined without reference to subsection 122.1(2)), a SIFT partnership (determined without reference to subsection 197(8)) or a real estate investment trust (as defined in subsection 122.1(1)) — if more than 50% of the fair market value of the share or interest is derived directly or indirectly from one or any combination of properties described in paragraphs (a) to (c), or C. 34 Tax Amendm (9) Subparagraph (b)(i) of the definition “disposition” in subsection 248(1) of the Act is replaced by the following: (i) where the property is a share, bond, debenture, note, certificate, mortgage, hypothecary claim, agreement of sale or similar property, or interest, or for civil law a right, in it, the property is in whole or in part redeemed, acquired or cancelled, (10) The definition “disposition” in subsection 248(1) of the Act is amended by adding the following after paragraph (b): (b.1) where the property is an interest in a life insurance policy, a disposition within the meaning of section 148, (11) Subparagraphs (f)(i) and (ii) of the definition “disposition” in subsection 248(1) of the Act are replaced by the following: (i) the transferor and the transferee are trusts that are, at the time of the transfer, resident in Canada, (12) The definition “disposition” in subsection 248(1) of the Act is amended by striking out “and” at the end of paragraph (l), by adding “and” at the end of paragraph (m) and by adding the following after paragraph (m): (n) a redemption, an acquisition or a cancellation of a share or of a right to acquire a share (which share or which right, as the case may be, is referred to in this paragraph as the “security”) of the capital stock of a corporation (referred to in this paragraph as the “issuing corporation”) held by another corporation (referred to in this paragraph as the “disposing corporation”) if (i) the redemption, acquisition or cancellation occurs as part of a merger or combination of two or more corporations (including the issuing corporation and the disposing corporation) to form one corporate entity (referred to in this paragraph as the “new corporation”), Impôt et ta 2011-2012-2013 (ii) the merger or combination (A) is an amalgamation (within the meaning assigned by subsection 87(1)) to which subsection 87(11) does not apply, (B) is an amalgamation (within the meaning assigned by subsection 87(1)) to which subsection 87(11) applies, if the issuing corporation and the disposing corporation are described by subsection 87(11) as the parent and the subsidiary, respectively, (C) is a foreign merger (within the meaning assigned by subsection 87(8.1)), or (D) would be a foreign merger (within the meaning assigned by subsection 87(8.1)) if subparagraph 87(8.1)(c)(ii) were read without reference to the words “that was resident in a country other than Canada”, and (iii) either (A) the disposing corporation receives no consideration for the security, or (B) in the case where the merger or combination is described by clause (ii)(C) or (D), the disposing corporation receives no consideration for the security other than property that was, immediately before the merger or combination, owned by the issuing corporation and that, on the merger or combination, becomes property of the new corporation; (13) The portion of paragraph (d) of the definition “dividend rental arrangement” in subsection 248(1) of the Act after subparagraph (iii) is replaced by the following: that, if paid, would be deemed by subsection 260(5.1) to have been received by that other person as a taxable dividend; C. 34 Tax Amendm (14) The portion of the definition “employee benefit plan” in subsection 248(1) of the Act before paragraph (a) is replaced by the following: “employee benefit plan” « régime de prestations aux employés » “employee benefit plan” means an arrangement under which contributions are made by an employer or by any person with whom the employer does not deal at arm’s length to another person (in this Act referred to as the “custodian” of an employee benefit plan) and under which one or more payments are to be made to or for the benefit of employees or former employees of the employer or persons who do not deal at arm’s length with any such employee or former employee (other than a payment that, if section 6 were read without reference to subparagraph 6(1)(a)(ii) and paragraph 6(1)(g), would not be required to be included in computing the income of the recipient or of an employee or former employee), but does not include any portion of the arrangement that is (15) Paragraphs (d) and (e) of the definition “foreign resource property” in subsection 248(1) of the Act are replaced by the following: (d) any right to a rental or royalty computed by reference to the amount or value of production from an oil or gas well in that country, or from a natural accumulation of petroleum or natural gas in that country, if the payer of the rental or royalty has an interest in, or for civil law a right in, the well or accumulation, as the case may be, and 90% or more of the rental or royalty is payable out of, or from the proceeds of, the production from the well or accumulation, (e) any right to a rental or royalty computed by reference to the amount or value of production from a mineral resource in that country, if the payer of the rental or royalty has an interest in, or for civil law a right in, the mineral resource and 90% or more of the rental or royalty is payable out of, or from the proceeds of, the production from the mineral resource, 2011-2012-2013 Impôt et ta (16) The portion of the definition “former business property” in subsection 248(1) of the Act before paragraph (a) is replaced by the following: “former business property” « ancien bien d’entreprise » “former business property”, in respect of a taxpayer, means a capital property of the taxpayer that was used by the taxpayer or a person related to the taxpayer primarily for the purpose of gaining or producing income from a business, and that was real or immovable property of the taxpayer, an interest of the taxpayer in real property, a right of the taxpayer in an immovable or a property that is the subject of an election under subsection 13(4.2), but does not include (17) Paragraph (f) of the definition “shortterm preferred share” in subsection 248(1) of the Act is replaced with the following: (f) if a share of the capital stock of a corporation was issued after December 15, 1987 and at the time the share was issued the existence of the corporation was, or there was an arrangement under which it could be, limited to a period that was within five years from the date of its issue, the share is deemed to be a short-term preferred share of the corporation unless (i) the share is a grandfathered share and the arrangement is a written arrangement entered into before December 16, 1987, or (ii) the share is issued to an individual after April 14, 2005 under an agreement referred to in subsection 7(1), if when the individual last acquired a right under the agreement to acquire a share of the capital stock of the corporation, the existence of the corporation was not, and no arrangement was in effect under which it could be, limited to a period that was within five years from the date of that last acquisition, C. 34 Tax Amendm (18) The portion of paragraph (d) of the definition “taxable Canadian property” in subsection 248(1) of the Act before subparagraph (i) is replaced by the following: (d) a share of the capital stock of a corporation (other than a mutual fund corporation) that is not listed on a designated stock exchange, an interest in a partnership or an interest in a trust (other than a unit of a mutual fund trust or an income interest in a trust resident in Canada), if, at any particular time during the 60-month period that ends at that time, more than 50% of the fair market value of the share or interest, as the case may be, was derived directly or indirectly (otherwise than through a corporation, partnership or trust the shares or interests in which were not themselves taxable Canadian property at the particular time) from one or any combination of (19) Paragraph (d) of the definition “activités de recherche scientifique et de développement expérimental” in subsection 248(1) of the French version of the Act is replaced by the following: d) les travaux entrepris par le contribuable ou pour son compte relativement aux travaux de génie, à la conception, à la recherche opérationnelle, à l’analyse mathématique, à la programmation informatique, à la collecte de données, aux essais et à la recherche psychologique, lorsque ces travaux sont proportionnels aux besoins des travaux visés aux alinéas a), b) ou c) qui sont entrepris au Canada par le contribuable ou pour son compte et servent à les appuyer directement. (20) Subsection 248(1) of the Act is amended by adding the following in alphabetical order: “listed international agreement” « accord international désigné » “listed international agreement” means (a) the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended Impôt et ta 2011-2012-2013 from time to time by a protocol, or other international instrument, as ratified by Canada, or (b) a comprehensive tax information exchange agreement that Canada has entered into and that has effect, in respect of another country or jurisdiction; “qualifying trust annuity” « rente admissible de fiducie » “qualifying trust annuity” has the meaning assigned by subsection 60.011(2); “relevant factor” « facteur de référence » “relevant factor” means (a) for taxation years that end before 2010, 3, and (b) for taxation years that end after 2009, the amount determined by the formula 1/(A – B) where A is the percentage set out in paragraph 123(1)(a), and B is the percentage that is the corporation’s general rate reduction percentage (as defined by section 123.4) for the taxation year; “specified proportion” « proportion déterminée » “specified proportion”, of a member of a partnership for a fiscal period of the partnership, means the proportion that the member’s share of the total income or loss of the partnership for the partnership’s fiscal period is of the partnership’s total income or loss for that period and, for the purpose of this definition, where that income or loss for a period is nil, that proportion shall be computed as if the partnership had income for that period in the amount of $1,000,000; (21) Section 248 of the Act is amended by adding the following after subsection (1): Non-disposition before December 24, 1998 (1.1) A redemption, an acquisition or a cancellation, at any particular time after 1971 and before December 24, 1998, of a share or of a right to acquire a share (which share or which right, as the case may be, is referred to in this subsection as the “security”) of the capital stock C. 34 Tax Amendm of a corporation (referred to in this subsection as the “issuing corporation”) held by another corporation (referred to in this subsection as the “disposing corporation”) is not a disposition (within the meaning of the definition “disposition” in section 54 as that section read in its application to transactions and events that occurred at the particular time) of the security if (a) the redemption, acquisition or cancellation occurred as part of a merger or combination of two or more corporations (including the issuing corporation and the disposing corporation) to form one corporate entity (referred to in this subsection as the “new corporation”); (b) the merger or combination (i) is an amalgamation (within the meaning assigned by subsection 87(1) as it read at the particular time) to which subsection 87(11) if in force, and as it read, at the particular time did not apply, (ii) is an amalgamation (within the meaning assigned by subsection 87(1) as it read at the particular time) to which subsection 87(11) if in force, and as it read, at the particular time applies, if the issuing corporation and the disposing corporation are described by subsection 87(11) (if in force, and as it read, at the particular time) as the parent and the subsidiary, respectively, (iii) occurred before November 13, 1981 and is a merger of corporations that is described by subsection 87(8) (as it read in respect of the merger or combination), or (iv) occurred after November 12, 1981 and (A) is a foreign merger (within the meaning assigned by subsection 87(8.1) as it read in respect of the merger or combination), or (B) all of the following conditions are met: Impôt et ta 2011-2012-2013 (I) the merger or combination is not a foreign merger (within the meaning assigned by subsection 87(8.1) as it read in respect of the merger or combination), (II) subsection 87(8.1), as it read in respect of the merger or combination, contained a subparagraph (c)(ii), and (III) the merger or combination would be a foreign merger (within the meaning of subsection 87(8.1), as it read in respect of the merger or combination) if that subparagraph 87(8.1)(c)(ii) were read as follows: “(ii) if, immediately after the merger, the new foreign corporation was controlled by another foreign corporation (in this subsection referred to as the “parent corporation”), shares of the capital stock of the parent corporation,”; and (c) either (i) the disposing corporation received no consideration for the security, or (ii) in the case where the merger or combination is described by subparagraph (b)(iv), the disposing corporation received no consideration for the security other than property that was, immediately before the merger or combination, owned by the issuing corporation and that, on the merger or combination, became property of the new corporation. (22) Paragraphs 248(8)(a) and (b) of the French version of the Act are replaced by the following: a) un transfert, une distribution ou une acquisition de biens effectué en vertu du testament ou autre acte testamentaire d’un contribuable ou de son époux ou conjoint de fait, par suite d’un tel testament ou acte ou par l’effet de la loi en cas de succession ab intestat du contribuable ou de son époux ou conjoint de fait, est considéré comme un transfert, une distribution ou une acquisition C. 34 Tax Amendm de biens effectué par suite du décès du contribuable ou de son époux ou conjoint de fait, selon le cas; b) un transfert, une distribution ou une acquisition de biens effectué par suite d’une renonciation ou d’un abandon par une personne qui était bénéficiaire en vertu du testament ou autre acte testamentaire d’un contribuable ou de son époux ou conjoint de fait, ou qui était héritier ab intestat de l’un ou l’autre, est considéré comme un transfert, une distribution ou une acquisition de biens effectué par suite du décès du contribuable ou de son époux ou conjoint de fait, selon le cas; (23) Subsection 248(16) of the Act is replaced by the following: Goods and services tax — input tax credit and rebate (16) For the purposes of this Act, other than this subsection and subsection 6(8), an amount claimed by a taxpayer as an input tax credit or rebate with respect to the goods and services tax in respect of a property or service is deemed to be assistance from a government in respect of the property or service that is received by the taxpayer (a) where the amount was claimed by the taxpayer as an input tax credit in a return under Part IX of the Excise Tax Act for a reporting period under that Act, (i) at the particular time that is the earlier of the time that the goods and services tax in respect of the input tax credit was paid and the time that it became payable, (A) if the particular time is in the reporting period, or (B) if, (I) the taxpayer’s threshold amount, determined in accordance with subsection 249(1) of the Excise Tax Act, is greater than $500,000 for the taxpayer’s fiscal year (within the meaning assigned by that Act) that includes the particular time, and (II) the taxpayer claimed the input tax credit at least 120 days before the end of the normal reassessment 2011-2012-2013 Impôt et ta period, as determined under subsection 152(3.1), for the taxpayer in respect of the taxation year that includes the particular time, (ii) at the end of the reporting period, if (A) subparagraph (i) does not apply, and (B) the taxpayer’s threshold amount, determined in accordance with subsection 249(1) of the Excise Tax Act, is $500,000 or less for the fiscal year (within the meaning assigned by that Act) of the taxpayer that includes the particular time, and (iii) in any other case, on the last day of the taxpayer’s earliest taxation year (A) that begins after the taxation year that includes the particular time, and (B) for which the normal reassessment period, as determined under subsection 152(3.1), for the taxpayer ends at least 120 days after the time that the input tax credit was claimed; or (b) where the amount was claimed as a rebate with respect to the goods and services tax, at the time the amount was received or credited. (24) Section 248 of the Act is amended by adding the following after subsection (16): Quebec input tax refund and rebate (16.1) For the purpose of this Act, other than this subsection and subsection 6(8), an amount claimed by a taxpayer as an input tax refund or a rebate with respect to the Quebec sales tax in respect of a property or service is deemed to be assistance from a government in respect of the property or service that is received by the taxpayer C. 34 Tax Amendm (a) where the amount was claimed by the taxpayer as an input tax refund in a return under An Act respecting the Québec sales tax, R.S.Q., c. T-0.1, for a reporting period under that Act, (i) at the particular time that is the earlier of the time that the Quebec sales tax in respect of the input tax refund was paid and the time that it became payable, (A) if the particular time is in the reporting period, or (B) if, (I) the taxpayer’s threshold amount, determined in accordance with section 462 of that Act is greater than $500,000 for the taxpayer’s fiscal year (within the meaning assigned by that Act) that includes the particular time, and (II) the taxpayer claimed the input tax refund at least 120 days before the end of the normal reassessment period, as determined under subsection 152(3.1), for the taxpayer in respect of the taxation year that includes the particular time, (ii) at the end of the reporting period, if (A) subparagraph (i) does not apply, and (B) the taxpayer’s threshold amount, determined in accordance with section 462 of that Act is $500,000 or less for the fiscal year (within the meaning assigned by that Act) of the taxpayer that includes the particular time, and (iii) in any other case, on the last day of the taxpayer’s earliest taxation year (A) that begins after the taxation year that includes the particular time, and (B) for which the normal reassessment period, as determined under subsection 152(3.1), for the taxpayer ends at least 120 days after the time that the input tax refund was claimed; or 2011-2012-2013 Impôt et ta (b) where the amount was claimed as a rebate with respect to the Quebec sales tax, at the time the amount was received or credited. (25) The portion of subsection 248(17) of the Act before the portion enclosed by quotation marks is replaced by the following: Application of subsection (16) to passenger vehicles and aircraft (17) If the input tax credit of a taxpayer under Part IX of the Excise Tax Act in respect of a passenger vehicle or aircraft is determined with reference to subsection 202(4) of that Act, subparagraphs (16)(a)(i) to (iii) are to be read as they apply in respect of the passenger vehicle or aircraft, as the case may be, as follows: (26) Section 248 of the Act is amended by adding the following after subsection (17): Application of subsection (16.1) to passenger vehicles and aircraft (17.1) If the input tax refund of a taxpayer under An Act respecting the Québec sales tax, R.S.Q., c. T-0.1, in respect of a passenger vehicle or aircraft is determined with reference to section 252 of that Act, subparagraphs (16.1)(a)(i) to (iii) are to be read as they apply in respect of the passenger vehicle or aircraft, as the case may be, as follows: “(i) at the beginning of the first taxation year or fiscal period of the taxpayer that begins after the end of the taxation year or fiscal period, as the case may be, in which the Quebec sales tax in respect of such property was considered for the purposes of determining the input tax refund to be payable, if the tax was considered for the purposes of determining the input tax refund to have become payable in the reporting period, or C. 34 Tax Amendm (ii) if no such tax was considered for the purposes of determining the input tax refund to have become payable in the reporting period, at the end of the reporting period; or”. Input tax credit on assessment (17.2) An amount in respect of an input tax credit that is deemed by subsection 296(5) of the Excise Tax Act to have been claimed in a return or application filed under Part IX of that Act is deemed to have been so claimed for the reporting period under that Act that includes the time when the Minister makes the assessment referred to in that subsection. Quebec input tax refund on assessment (17.3) An amount in respect of an input tax refund that is deemed by section 30.5 of the Tax Administration Act, R.S.Q., c. A-6.002, to have been claimed is deemed to have been so claimed for the reporting period under An Act respecting the Québec sales tax, R.S.Q., c. T-0.1, that includes the day on which an assessment is issued to the taxpayer indicating that the refund has been allocated under that section 30.5. (27) Section 248 of the Act is amended by adding the following after subsection (18): Repayment of Quebec input tax refund (18.1) For the purposes of this Act, if an amount is added at a particular time in determining the net tax of a taxpayer under An Act respecting the Québec sales tax, R.S.Q., c. T-0.1, in respect of an input tax refund relating to property or service that had been previously deducted in determining the net tax of the taxpayer, that amount is deemed to be assistance repaid at the particular time in respect of the property or service under a legal obligation to repay all or part of that assistance. (28) Paragraphs 248(23.1)(a) and (b) of the French version of the Act are replaced by the following: a) soit transféré ou distribué à la personne qui était l’époux ou le conjoint de fait du contribuable au moment du décès de celui-ci, 2011-2012-2013 Impôt et ta ou acquis par cette personne, le bien est réputé avoir été ainsi transféré, distribué ou acquis, selon le cas, par suite de ce décès; b) soit transféré ou distribué à la succession du contribuable, ou acquis par celle-ci, le bien est réputé avoir été ainsi transféré, distribué ou acquis, selon le cas, immédiatement avant le moment immédiatement avant le décès. (29) Subparagraph 248(25.3)(c)(i) of the Act is replaced by the following: (i) the particular unit is capital property and the amount is not proceeds of disposition of a capital interest in the trust, or (30) Section 248 of the Act is amended by adding the following after subsection (29): Intention to give (30) The existence of an amount of an advantage in respect of a transfer of property does not in and by itself disqualify the transfer from being a gift to a qualified donee if (a) the amount of the advantage does not exceed 80% of the fair market value of the transferred property; or (b) the transferor of the property establishes to the satisfaction of the Minister that the transfer was made with the intention to make a gift. Eligible amount of gift or monetary contribution (31) The eligible amount of a gift or monetary contribution is the amount by which the fair market value of the property that is the subject of the gift or monetary contribution exceeds the amount of the advantage, if any, in respect of the gift or monetary contribution. Amount of advantage (32) The amount of the advantage in respect of a gift or monetary contribution by a taxpayer is the total of (a) the total of all amounts, other than an amount referred to in paragraph (b), each of which is the value, at the time the gift or monetary contribution is made, of any property, service, compensation, use or other benefit that the taxpayer, or a person or partnership who does not deal at arm’s length with the taxpayer, has received, obtained or C. 34 Tax Amendm enjoyed, or is entitled, either immediately or in the future and either absolutely or contingently, to receive, obtain, or enjoy (i) that is consideration for the gift or monetary contribution, (ii) that is in gratitude for the gift or monetary contribution, or (iii) that is in any other way related to the gift or monetary contribution, and (b) the limited-recourse debt, determined under subsection 143.2(6.1), in respect of the gift or monetary contribution at the time the gift or monetary contribution is made. Cost of property acquired by donor (33) The cost to a taxpayer of a property, acquired by the taxpayer in circumstances where subsection (32) applies to include the value of the property in computing the amount of the advantage in respect of a gift or monetary contribution, is equal to the fair market value of the property at the time the gift or monetary contribution is made. Repayment of limited-recourse debt (34) If at any time in a taxation year a taxpayer has paid an amount (in this subsection referred to as the “repaid amount”) on account of the principal amount of an indebtedness which was, before that time, an unpaid principal amount that was a limited-recourse debt referred to in subsection 143.2(6.1) (in this subsection referred to as the “former limited-recourse debt”) in respect of a gift or monetary contribution (in this subsection referred to as the “original gift” or “original monetary contribution”, respectively, as the case may be) of the taxpayer (otherwise than by way of an assignment or transfer of a guarantee, security or similar indemnity or covenant, or by way of a payment in respect of which any taxpayer referred to in subsection 143.2(6.1) has incurred an indebtedness that would be a limitedrecourse debt referred to in that subsection if that indebtedness were in respect of a gift or monetary contribution made at the time that that indebtedness was incurred), the following rules apply: Impôt et ta 2011-2012-2013 (a) if the former limited-recourse debt is in respect of the original gift, for the purposes of sections 110.1 and 118.1, the taxpayer is deemed to have made in the taxation year a gift to a qualified donee, the eligible amount of which deemed gift is the amount, if any, by which (i) the amount that would have been the eligible amount of the original gift, if the total of all such repaid amounts paid at or before that time were paid immediately before the original gift was made, exceeds (ii) the total of (A) the eligible amount of the original gift, and (B) the eligible amount of all other gifts deemed by this paragraph to have been made before that time in respect of the original gift; and (b) if the former limited-recourse debt is in respect of the original monetary contribution, for the purposes of subsection 127(3), the taxpayer is deemed to have made in the taxation year a monetary contribution referred to in that subsection, the eligible amount of which is the amount, if any, by which (i) the amount that would have been the eligible amount of the original monetary contribution, if the total of all such repaid amounts paid at or before that time were paid immediately before the original monetary contribution was made, exceeds (ii) the total of (A) the eligible amount of the original monetary contribution, and (B) the eligible amount of all other monetary contributions deemed by this paragraph to have been made before that time in respect of the original monetary contribution. Deemed fair market value (35) For the purposes of subsection (31), paragraph 69(1)(b) and subsections 110.1(2.1) and (3) and 118.1(5.4) and (6), the fair market C. 34 Tax Amendm value of a property that is the subject of a gift made by a taxpayer to a qualified donee is deemed to be the lesser of the fair market value of the property otherwise determined and the cost or, in the case of capital property, the adjusted cost base or, in the case of a life insurance policy in respect of which the taxpayer is a policyholder, the adjusted cost basis (as defined in subsection 148(9)), of the property to the taxpayer immediately before the gift is made if (a) the taxpayer acquired the property under a gifting arrangement that is a tax shelter as defined in subsection 237.1(1); or (b) except where the gift is made as a consequence of the taxpayer’s death, (i) the taxpayer acquired the property less than three years before the day that the gift is made, or (ii) the taxpayer acquired the property less than 10 years before the day that the gift is made and it is reasonable to conclude that, at the time the taxpayer acquired the property, one of the main reasons for the acquisition was to make a gift of the property to a qualified donee. Non-arm’s length transaction (36) If a taxpayer acquired a property, otherwise than by reason of the death of an individual, that is the subject of a gift to which subsection (35) applies because of subparagraph (35)(b)(i) or (ii) and the property was, at any time within the 3-year or 10-year period, respectively, that ends when the gift was made, acquired by a person or partnership with whom the taxpayer does not deal at arm’s length, for the purpose of applying subsection (35) to the taxpayer, the cost, or in the case of capital property, the adjusted cost base, of the property to the taxpayer immediately before the gift is made is deemed to be equal to the lowest amount that is the cost, or in the case of capital property, the adjusted cost base, to the taxpayer or any of those persons or partnerships immediately before the property was disposed of by that person or partnership. Impôt et ta 2011-2012-2013 Non-application of subsection (35) (37) Subsection (35) does not apply to a gift (a) of inventory; (b) of real property or an immovable situated in Canada; (c) of an object referred to in subparagraph 39(1)(a)(i.1); (d) of property to which paragraph 38(a.1) or (a.2) applies; (e) of a share of the capital stock of a corporation if (i) the share was issued by the corporation to the donor, (ii) immediately before the gift, the corporation was controlled by the donor, a person related to the donor or a group of persons each of whom is related to the donor, and (iii) subsection (35) would not have applied in respect of the consideration for which the share was issued had that consideration been donated by the donor to the qualified donee when the share was so donated; (f) by a corporation of property if (i) the property was acquired by the corporation in circumstances to which subsection 85(1) or (2) applied, (ii) immediately before the gift, the shareholder from whom the corporation acquired the property controlled the corporation or was related to a person or each member of a group of persons that controlled the corporation, and (iii) subsection (35) would not have applied in respect of the property had the property not been transferred to the corporation and had the shareholder made the gift to the qualified donee when the corporation so made the gift; or (g) of a property that was acquired in circumstances where subsection 70(6) or (9) or 73(1), (3) or (4) applied, unless subsection (36) would have applied if this subsection were read without reference to this paragraph. C. 34 Artificial transactions (38) The eligible amount of a particular gift of property by a taxpayer is nil if it can reasonably be concluded that the particular gift relates to a transaction or series of transactions Tax Amendm (a) one of the purposes of which is to avoid the application of subsection (35) to a gift of any property; or (b) that would, if this Act were read without reference to this paragraph, result in a tax benefit to which subsection 245(2) applies. Substantive gift (39) If a taxpayer disposes of a property (in this subsection referred to as the “substantive gift”) that is a capital property or an eligible capital property of the taxpayer, to a recipient that is a registered party, a registered association or a candidate, as those terms are defined in the Canada Elections Act, or that is a qualified donee, subsection (35) would have applied in respect of the substantive gift if it had been the subject of a gift by the taxpayer to a qualified donee, and all or a part of the proceeds of disposition of the substantive gift are (or are substituted, directly or indirectly in any manner whatever, for) property that is the subject of a gift or monetary contribution by the taxpayer to the recipient or any person dealing not at arm’s length with the recipient, the following rules apply: (a) for the purpose of subsection (31), the fair market value of the property that is the subject of the gift or monetary contribution made by the taxpayer is deemed to be that proportion of the lesser of the fair market value of the substantive gift and the cost, or if the substantive gift is capital property of the taxpayer, the adjusted cost base, of the substantive gift to the taxpayer immediately before the disposition to the recipient, that the fair market value otherwise determined of the property that is the subject of the gift or monetary contribution is of the proceeds of disposition of the substantive gift; (b) if the substantive gift is capital property of the taxpayer, for the purpose of the definitions “proceeds of disposition” of property in subsection 13(21) and section 2011-2012-2013 Impôt et ta 54, the sale price of the substantive gift is to be reduced by the amount by which the fair market value of the property that is the subject of the gift (determined without reference to this section) exceeds the fair market value determined under paragraph (a); and (c) if the substantive gift is eligible capital property of the taxpayer, the amount determined under paragraph (a) in the description of E in the definition “cumulative eligible capital” in subsection 14(5) in respect of the substantive gift is to be reduced by the amount by which the fair market value of the property that is the subject of the gift (determined without reference to this section) exceeds the fair market value determined under paragraph (a). Inter-charity gifts (40) Subsection (30) does not apply in respect of a gift received by a qualified donee from a registered charity. Information not provided (41) Notwithstanding subsection (31), the eligible amount of a gift or monetary contribution made by a taxpayer is nil if the taxpayer does not — before a receipt referred to in subsection 110.1(2), 118.1(2) or 127(3), as the case may be, is issued in respect of the gift or monetary contribution — inform the qualified donee or the recipient, as the case may be, of any circumstances in respect of which subsection (31), (35), (36), (38) or (39) requires that the eligible amount of the gift or monetary contribution be less than the fair market value, determined without reference to subsections (35), 110.1(3) and 118.1(6), of the property that is the subject of the gift or monetary contribution. (31) The portion of subsection 248(35) of the Act before paragraph (a), as enacted by subsection (30), is replaced by the following: Deemed fair market value (35) For the purposes of subsection (31), paragraph 69(1)(b) and subsections 110.1(2.1) and (3) and 118.1(5.4), (6) and (13.2), the fair market value of a property that is the subject of a gift made by a taxpayer to a qualified donee is deemed to be the lesser of the fair market value C. 34 Tax Amendm of the property otherwise determined and the cost or, in the case of capital property, the adjusted cost base or, in the case of a life insurance policy in respect of which the taxpayer is a policyholder, the adjusted cost basis (as defined in subsection 148(9)), of the property to the taxpayer immediately before the gift is made if (32) Subsection (1) applies in determining whether a person is, for the 2001 and subsequent taxation years, a commonlaw partner of a taxpayer, except that subsection does not apply to so determine whether a person is a common-law partner of a taxpayer for a taxation year to which an election, made under section 144 of the Modernization of Benefits and Obligations Act, applied before February 27, 2004. However, on and after February 27, 2004, no such election may be made to affect a current or subsequent taxation year. (33) Subsections (2), (5) and (10) apply to taxation years that begin after 2006. (34) Subsection (3) applies (a) to arrangements made after December 20, 2002; and (b) to an arrangement made after November 2, 1998 and before December 21, 2002 if the parties to the arrangement jointly so elect in writing and file the election with the Minister of National Revenue within 90 days after the day on which this Act receives royal assent, except that the reference to “subsection 260(5.1)” in clause (b)(ii)(B) of the definition “dividend rental arrangement” in subsection 248(1) of the Act, as enacted by subsection (3), is to be, in the application of that definition to any of those arrangements made before 2002, read as a reference to “subsection 260(5)”. 2011-2012-2013 Impôt et ta (35) Subsection (4) applies to taxation years that end after October 31, 2011. (36) Subsection (6) is deemed to have come into force on July 17, 2005 and, if a taxpayer files an election referred to in paragraph (b.1) of the definition “amount” in subsection 248(1) of the Act, as enacted by subsection (6), on or before the taxpayer’s filing-due date for the taxation year in which this Act receives royal assent, the election is deemed to have been filed on time. (37) Subsection (7) applies to taxation years that begin after 2012. (38) Subsection (8) applies to taxation years to which subsections 258(1) to (10) of this Act apply. (39) Subsections (9) and (12) apply to redemptions, acquisitions and cancellations that occur after December 23, 1998. (40) Subsection (11) applies to transfers that occur after February 27, 2004. (41) Subsection (13) applies to arrangements made after 2001 and before December 21, 2002, other than an arrangement to which paragraph (34)(b) applies. (42) Subsection (14) is deemed to have come into force on November 1, 2011. (43) Subsection (15) applies to property acquired after December 20, 2002. (44) Subsection (16) applies in respect of dispositions and terminations that occur after December 20, 2002. (45) Subsection (17) applies to shares issued after April 14, 2005. (46) Subsection (18) applies in determining after March 4, 2010 whether a property is taxable Canadian property of a taxpayer. C. 34 Tax Amendm (47) The definition “qualifying trust annuity” in subsection 248(1) of the Act, as enacted by subsection (20), is deemed to have come into force on January 1, 1989. (48) The definition “relevant factor” in subsection 248(1) of the Act, as enacted by subsection (20), applies to the 2003 and subsequent taxation years. (49) The definition “specified proportion” in subsection 248(1) of the Act, as enacted by subsection (20), applies after December 20, 2002. (50) Subsections (23) and (25) and subsection 248(17.2) of the Act, as enacted by subsection (26), apply in respect of input tax credits that become eligible to be claimed in taxation years that begin after December 20, 2002. (51) Subsection (24) and subsections 248(17.1) and (17.3) of the Act, as enacted by subsection (26), apply in respect of input tax refunds and rebates that become eligible to be claimed in taxation years that begin after February 27, 2004, except that, before April 1, 2011, the reference to “the Tax Administration Act, R.S.Q., c. A-6.002” in subsection 248(17.3) of the Act, as enacted by subsection (26), is to be read as a reference to “An Act respecting the Ministère du Revenu, R.S.Q., c. M-31”. (52) Subsection (27) is deemed to have come into force on February 28, 2004. (53) Subsection (29) applies to units issued after December 20, 2002. (54) Subsection (30) applies in respect of gifts and monetary contributions made after December 20, 2002, except that (a) subsection 248(32) of the Act, as enacted by subsection (30), is to be read without reference to (i) its paragraph (b) in respect of gifts and monetary contributions made before February 19, 2003, and 2011-2012-2013 Impôt et ta (ii) its subparagraph (a)(iii) in respect of gifts and monetary contributions made before 6:00 p.m. (Eastern Standard Time) on December 5, 2003; (b) subsection 248(34) of the Act, as enacted by subsection (30), does not apply in respect of gifts and monetary contributions made before February 19, 2003; (c) subsections 248(35), (37) and (38) of the Act, as enacted by subsection (30), apply only in respect of gifts made on or after 6:00 p.m. (Eastern Standard Time) on December 5, 2003 but (i) in respect of gifts made after that time but before March 18, 2007, paragraph 248(37)(d) of the Act, as enacted by subsection (30), is to be read as follows: (d) of property to which paragraph 38(a.1) or (a.2) would apply, if those paragraphs were read without reference to “other than a private foundation”; (ii) in respect of gifts made after that time but before July 18, 2005, subsection 248(38) of the Act, as enacted by subsection (30), is to be read as follows: (38) If it can reasonably be concluded that one of the reasons for a series of transactions, that includes a disposition or acquisition of a property of a taxpayer that is the subject of a gift by the taxpayer, is to increase the amount that would be deemed by subsection (35) to be the fair market value of the property, the cost of the property for the purpose of that subsection is deemed to be the lowest cost to the taxpayer to acquire that property or an identical property at any time. (d) subsection 248(36) of the Act, as enacted by subsection (30), does not apply in respect of gifts or monetary contributions made before July 18, 2005; C. 34 Tax Amendm (e) subsection 248(39) of the Act, as enacted by subsection (30), does not apply in respect of gifts or monetary contributions made before February 27, 2004; (f) subsection 248(40) of the Act, as enacted by subsection (30), does not apply in respect of gifts made before November 9, 2006; and (g) subsection 248(41) of the Act, as enacted by subsection (30), does not apply in respect of gifts and monetary contributions made before 2006. (55) Subsection (31) is deemed to have come into force on October 24, 2012. 359. (1) Subsection 249(1) of the Act is replaced by the following: Definition of “taxation year” 249. (1) In this Act, except as expressly otherwise provided, a “taxation year” is (a) in the case of a corporation or Canadian resident partnership, a fiscal period; (b) in the case of an individual (other than a testamentary trust), a calendar year; and (c) in the case of a testamentary trust, the period for which the accounts of the trust are made up for purposes of assessment under this Act. References to calendar year (1.1) When a taxation year is referred to by reference to a calendar year, the reference is to the taxation year or taxation years that coincide with, or that end in, that calendar year. (2) Subsection 249(3) of the Act is replaced by the following: Fiscal period exceeding 365 days (3) If a fiscal period of a corporation exceeds 365 days and for that reason the corporation does not have a taxation year that ends in a particular calendar year, for the purposes of this Act, (a) the corporation’s first taxation year that would otherwise end in the immediately following calendar year is deemed to end on the last day of the particular calendar year and 2011-2012-2013 Impôt et ta its next taxation year is deemed to commence on the first day of the immediately following calendar year; and (b) the corporation’s first fiscal period that would otherwise end in the immediately following calendar year is deemed to end on the last day of the particular calendar year and its next fiscal period is deemed to commence on the first day of the immediately following calendar year. (3) Section 249 of the Act is amended by adding the following after subsection (4): Testamentary trusts (5) The period for which the accounts of a testamentary trust are made up for the purposes of an assessment under this Act may not exceed 12 months, and no change in the time when such a period ends may be made for the purposes of this Act without the concurrence of the Minister. Loss of testamentary trust status (6) If at a particular time after December 20, 2002 a transaction or event, described in any of paragraphs (b) to (d) of the definition “testamentary trust” in subsection 108(1), occurs and as a result of that occurrence a trust or estate is not a testamentary trust, the following rules apply: (a) the fiscal period for a business or property of the trust or estate that would, if this Act were read without reference to this subsection and those paragraphs, have included the particular time is deemed to have ended immediately before the particular time; (b) the taxation year of the trust or estate that would, if this Act were read without reference to this subsection and those paragraphs, have included the particular time is deemed to have ended immediately before the particular time; (c) a new taxation year of the trust or estate is deemed to have started at the particular time; and C. 34 Tax Amendm (d) in determining the fiscal period for a business or property of the trust or estate after the particular time, the trust or estate is deemed not to have established a fiscal period before that time. (4) Subsection (1) and subsection 249(5) of the Act, as enacted by subsection (3), are deemed to have come into force on December 21, 2002, except that paragraph 249(1)(a) of the Act, as enacted by subsection (1), is to be read before October 31, 2006 without reference to “or Canadian resident partnership”. (5) Subsection (2) applies to the 2012 and subsequent taxation years. (6) Subsection 249(6) of the Act, as enacted by subsection (3), is deemed to have come into force on July 19, 2005 and, if a trust or estate so elects in writing by filing the election with the Minister of National Revenue on or before its filing-due date for its taxation year in which this Act receives royal assent, it also applies to that trust or estate, as the case may be, after December 20, 2002. (7) Subsection (8) applies to a trust or estate (referred to in this subsection and subsection (8) as the “trust”) for a particular taxation year of the trust that ends in the period that begins on December 21, 2002 and ends on October 24, 2012 (in this subsection referred to as the “relevant period”), if (a) the particular taxation year would have — if paragraph (d) of the definition “testamentary trust”, as contained in section 100 of Bill C-10 of the second session of the 39th Parliament as passed by the House of Commons on October 29, 2007, had applied to the particular taxation year — been deemed by paragraph 249(6)(b) of the Act, as enacted by subsection (3), to have ended on a day (in subsection (8) referred to as the “deemed year-end day”) in the relevant period; and 2011-2012-2013 Impôt et ta (b) the trust filed, before October 24, 2012, a return of income for the particular taxation year. (8) If this subsection applies to a trust for a particular taxation year, for purposes of the Act (a) the particular taxation year is deemed to have ended on the deemed year-end day and not at any other time; (b) the trust is deemed to be an inter vivos trust for the purpose of determining each of the trust’s taxation years that ends (i) after the particular taxation year and in the relevant period, and (ii) unless the trust elects under paragraph (c), after October 24, 2012; and (c) if the trust so elects — by filing an election in writing with the Minister of National Revenue on or before its filingdue date for its taxation year in which this Act receives royal assent — for each of the trust’s taxation years that ends after October 24, 2012, the period for which the accounts of the trust are made up for purposes of assessment under the Act is deemed to be the period for which the accounts of the trust were made up for purposes of the Act for the trust’s last taxation year that ended before the particular taxation year. 360. (1) The portion of paragraph 249.1(1)(b) of the Act after subparagraph (iii) is replaced by the following: after the end of the calendar year in which the period began unless, in the case of a business, the business is not carried on in Canada, (2) Paragraph 249.1(9)(b) of the French version of the Act is replaced by the following: C. 34 Tax Amendm b) la date donnée est antérieure au 22 mars 2012; (3) Subsection (1) applies to fiscal periods that begin after the day on which this Act receives royal assent. (4) Subsection (2) applies to fiscal periods that end in or after 2011. 361. (1) Paragraph 251(1)(c) of the Act is replaced by the following: (c) in any other case, it is a question of fact whether persons not related to each other are, at a particular time, dealing with each other at arm’s length. (2) Subsection (1) is deemed to have come into force on December 24, 1998. 362. (1) Subsection 252(3) of the Act is amended by replacing “subparagraph 210(c)(ii) and subsections 248(22) and (23)” with “and subsections 210(1) and 248(22) and (23)”. (2) Subsection (1) applies to the 1996 and subsequent taxation years. 363. (1) Section 253.1 of the Act is replaced by the following: Investments in limited partnerships 253.1 For the purposes of subparagraph 108(2)(b)(ii), paragraphs 130.1(6)(b), 131(8)(b), 132(6)(b) and 146.1(2.1)(c), subsection 146.2(6), paragraphs 146.4(5)(b) and 149(1)(o.2), the definition “private holding corporation” in subsection 191(1) and regulations made for the purposes of paragraphs 149(1)(o.3) and (o.4), if a trust or corporation holds an interest as a member of a partnership and, by operation of any law governing the arrangement in respect of the partnership, the liability of the member as a member of the partnership is limited, the member shall not, solely because of its acquisition and holding of that interest, be considered to carry on any business or other activity of the partnership. (2) Subsection (1) is deemed to have come into force on January 1, 1998, except that 2011-2012-2013 Impôt et ta (a) for taxation years that end after December 16, 1999 and before 2003, section 253.1 of the Act, as enacted by subsection (1), is to be read as follows: 253.1 For the purposes of subparagraph 108(2)(b)(ii), paragraphs 130.1(6)(b), 131(8)(b), 132(6)(b), 146.1(2.1)(c) and 149(1)(o.2), the definition “private holding corporation” in subsection 191(1) and regulations made for the purposes of paragraphs 149(1)(o.3) and (o.4), if a trust or corporation is a member of a partnership and, by operation of any law governing the arrangement in respect of the partnership, the liability of the member as a member of the partnership is limited, the member is deemed (a) to undertake an investing of its funds because of its acquisition and holding of its interest as a member of the partnership; and (b) not to carry on any business or other activity of the partnership. (b) for taxation years that end after 2002 and before 2008, section 253.1 of the Act, as enacted by subsection (1), is to be read without reference to “146.4(5)(b)”; and (c) for taxation years that end after 2002 and before 2009, section 253.1 of the Act, as enacted by subsection (1), is to be read without reference to “subsection 146.2(6), paragraphs”. 364. (1) Subparagraph 256(6)(b)(ii) of the French version of the Act is replaced by the following: (ii) soit à des actions du capital-actions de la société contrôlée qui appartenaient à l’entité dominante au moment donné et qui, selon la convention ou l’arrangement, devaient être rachetées par la société contrôlée ou achetées par la personne ou le groupe de personnes visé au sous-alinéa a)(ii). (2) Subparagraph 256(7)(a)(i) of the Act is amended by striking out “or” at the end of clause (C) and by adding the following after clause (D): C. 34 Tax Amendm (E) a corporation on a distribution (within the meaning assigned by subsection 55(1)) by a specified corporation (within the meaning assigned by that subsection) if a dividend, to which subsection 55(2) does not apply because of paragraph 55(3)(b), is received in the course of the reorganization in which the distribution occurs, (3) Paragraph 256(7)(a) of the Act is amended by adding “or” at the end of subparagraph (ii) and by adding the following after subparagraph (ii): (iii) the acquisition at any time of shares of the particular corporation if (A) the acquisition of those shares would otherwise result in the acquisition of control of the particular corporation at that time by a related group of persons, and (B) each member of each group of persons that controls the particular corporation at that time was related (otherwise than because of a right referred to in paragraph 251(5)(b)) to the particular corporation immediately before that time; (4) Subsection 256(7) of the Act is amended by adding the following after paragraph (c): (c.1) subject to paragraph (a), if, at any particular time, as part of a series of transactions or events, two or more persons acquire shares of a corporation (in this paragraph referred to as the “acquiring corporation”) in exchange for or upon a redemption or surrender of interests in, or as a consequence of a distribution from, a SIFT trust (determined without reference to subsection 122.1(2)), SIFT partnership (determined without reference to subsection 197(8)) or real estate investment trust (as defined in subsection 122.1(1)), control of the acquiring corporation and of each corporation controlled by it immediately before the 2011-2012-2013 Impôt et ta particular time is deemed to have been acquired by a person or group of persons at the particular time unless (i) in respect of each of the corporations, a person (in this subparagraph referred to as a “relevant person”) affiliated (within the meaning assigned by section 251.1 read without reference to the definition “controlled” in subsection 251.1(3)) with the SIFT trust, SIFT partnership or real estate investment trust owned shares of the particular corporation having a total fair market value of more than 50% of the fair market value of all the issued and outstanding shares of the particular corporation at all times during the period that (A) begins on the latest of July 14, 2008, the date the particular corporation came into existence and the time of the last acquisition of control, if any, of the particular corporation by a relevant person, and (B) ends immediately before the particular time, (ii) if all the securities (in this subparagraph as defined in subsection 122.1(1)) of the acquiring corporation that were acquired as part of the series of transactions or events at or before the particular time were acquired by one person, the person would (A) not at the particular time control the acquiring corporation, and (B) have at the particular time acquired securities of the acquiring corporation having a fair market value of not more than 50% of the fair market value of all the issued and outstanding shares of the acquiring corporation, or (iii) this paragraph previously applied to deem an acquisition of control of the acquiring corporation upon an acquisition of shares that was part of the same series of transactions or events; C. 34 Tax Amendm (5) Paragraph 256(7)(e) of the Act is replaced by the following: (e) control of a particular corporation and of each corporation controlled by it immediately before a particular time is deemed not to have been acquired at the particular time by a corporation (in this paragraph referred to as the “acquiring corporation”) if at the particular time, the acquiring corporation acquires shares of the particular corporation’s capital stock for consideration that consists solely of shares of the acquiring corporation’s capital stock, and if (i) immediately after the particular time (A) the acquiring corporation owns all the shares of each class of the particular corporation’s capital stock (determined without reference to shares of a specified class, within the meaning assigned by paragraph 88(1)(c.8)), (B) the acquiring corporation is not controlled by any person or group of persons, and (C) the fair market value of the shares of the particular corporation’s capital stock that are owned by the acquiring corporation is not less than 95% of the fair market value of all of the assets of the acquiring corporation, or (ii) any of clauses (i)(A) to (C) do not apply and the acquisition occurs as part of a plan of arrangement that, on completion, results in (A) the acquiring corporation (or a new corporation that is formed on an amalgamation of the acquiring corporation and a subsidiary wholly-owned corporation of the acquiring corporation) owning all the shares of each class of the particular corporation’s capital stock 2011-2012-2013 Impôt et ta (determined without reference to shares of a specified class, within the meaning assigned by paragraph 88(1)(c.8)), (B) the acquiring corporation (or the new corporation) not being controlled by any person or group of persons, and (C) the fair market value of the shares of the particular corporation’s capital stock that are owned by the acquiring corporation (or the new corporation) being not less than 95% of the fair market value of all of the assets of the acquiring corporation (or the new corporation); (6) Subsection 256(7) of the Act is amended by adding “and” at the end of paragraph (f) and by adding the following after that paragraph: (g) a corporation (in this paragraph referred to as the “acquiring corporation”) that acquires shares of another corporation on a distribution that is a SIFT trust wind-up event of a SIFT wind-up entity is deemed not to acquire control of the other corporation because of that acquisition if the following conditions are met: (i) the SIFT wind-up entity is a trust whose only beneficiary immediately before the distribution is the acquiring corporation, (ii) the SIFT wind-up entity controlled the other corporation immediately before the distribution, (iii) as part of a series of transactions or events under which the acquiring corporation became the only beneficiary under the trust, two or more persons acquired shares in the acquiring corporation in exchange for their interests as beneficiaries under the trust, and (iv) if all the shares described in subparagraph (iii) had been acquired by one person, the person would (A) control the acquiring corporation, and C. 34 Tax Amendm (B) have acquired shares of the acquiring corporation having a fair market value of more than 50% of the fair market value of all the issued and outstanding shares of the acquiring corporation. (7) Subsections (2) and (3) apply to acquisitions of shares that occur after 2000. (8) Subsections (4) and (6) apply to transactions undertaken after 4:00 p.m. Eastern Standard Time March 4, 2010, other than transactions the parties to which are obligated to complete pursuant to the terms of an agreement in writing between the parties entered into before that time. However, the parties to a transaction shall be considered not to be obligated to complete the transaction if one or more of those parties may be excused from completing the transaction as a result of amendments to the Act. (9) Subsections (4) and (6) also apply to transactions completed or agreed to in writing in the period that begins on July 14, 2008 and ends at 4:00 pm Eastern Standard Time March 4, 2010 if the parties to the transactions jointly elect in writing to the Minister of National Revenue on or before (a) if a party to the transactions is a partnership, the day that is the later of (i) the day that is the latest on which a return is required by section 229 of the Income Tax Regulations to be filed in respect of the partnership’s fiscal period that includes the day on which this Act receives royal assent, and (ii) the day that is the latest filing-due date of any party for its taxation year that includes the day on which this Act receives royal assent, and (b) if none of the parties to the transaction is a partnership, the day that is the latest filing-due date of any party for its taxation year that includes the day on which this Act receives royal assent. 2011-2012-2013 Impôt et ta For the purposes of this subsection, the parties shall be considered to be the relevant SIFT trust, SIFT partnership, real estate investment trust and acquiring corporation described in paragraph 256(7)(c.1) or (g) of the Act, as the case may be. (10) Subsection (5) applies in respect of shares acquired after 1999. 365. (1) The definition “qualified security” in subsection 260(1) of the Act is amended by striking out “or” at the end of paragraph (c), by adding “or” at the end of paragraph (d) and by adding the following after paragraph (d): (e) a qualified trust unit; (2) Paragraph (a) of the definition “securities lending arrangement” in subsection 260(1) of the Act is replaced by the following: (a) a person (in this section referred to as the “lender”) transfers or lends at any particular time a qualified security to another person (in this section referred to as the “borrower”), (3) Paragraph (c) of the definition “securities lending arrangement” in subsection 260(1) of the Act is replaced by the following: (c) the borrower is obligated to pay to the lender amounts equal to and as compensation for all amounts, if any, paid on the security that would have been received by the borrower if the borrower had held the security throughout the period that begins after the particular time and that ends at the time an identical security is transferred or returned to the lender, (4) The definition “securities lending arrangement” in subsection 260(1) of the Act is amended by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): C. 34 Tax Amendm (e) if the lender and the borrower do not deal with each other at arm’s length, it is intended that neither the arrangement nor any series of securities lending arrangements, loans or other transactions of which the arrangement is a part be in effect for more than 270 days, (5) Subsection 260(1) of the Act is amended by adding the following in alphabetical order: “dealer compensation payment” « paiement compensatoire (courtier) » “dealer compensation payment” means an amount received by a taxpayer as compensation, for an underlying payment, (a) from a registered securities dealer resident in Canada who paid the amount in the ordinary course of a business of trading in securities, or (b) in the ordinary course of the taxpayer’s business of trading in securities, where the taxpayer is a registered securities dealer resident in Canada; “qualified trust unit” « unité de fiducie déterminée » “security distribution” « paiement de titre » “qualified trust unit” means an interest, as a beneficiary under a trust, that is listed on a stock exchange; “security distribution” means an amount that is (a) an underlying payment, or (b) an SLA compensation payment, or a dealer compensation payment, that is deemed by subsection (5.1) to be an amount received as an amount described by any of paragraphs (5.1)(a) to (c); “SLA compensation payment” « paiement compensatoire (MPVM) » “underlying payment” « paiement sousjacent » “SLA compensation payment” means an amount paid pursuant to a securities lending arrangement as compensation for an underlying payment; “underlying payment” means an amount paid on a qualified security by the issuer of the security. (6) The portion of subsection 260(1.1) of the Act before paragraph (a) is replaced by the following: 2011-2012-2013 Eligible dividend Impôt et ta (1.1) This subsection applies to an amount if the amount is received by a person who is resident in Canada, the amount is deemed under subsection (5.1) to be a taxable dividend, and the amount is either (7) Subsections 260(5) and (6) of the Act are replaced by the following: Where subsection (5.1) applies (5) Subsection (5.1) applies to a taxpayer for a taxation year in respect of a particular amount (other than an amount received as proceeds of disposition or an amount received by a person under an arrangement where it may reasonably be considered that one of the main reasons for the person entering into the arrangement was to enable the person to receive an SLA compensation payment or a dealer compensation payment that would be deductible in computing the taxable income, or not included in computing the income, for any taxation year of the person) received by the taxpayer in the taxation year (a) as an SLA compensation payment, (i) from a person resident in Canada, or (ii) from a non-resident person who paid the particular amount in the course of carrying on business in Canada through a permanent establishment as defined by regulation; or (b) as a dealer compensation payment. Deemed character of compensation payments (5.1) If this subsection applies in respect of a particular amount received by a taxpayer in a taxation year as an SLA compensation payment or as a dealer compensation payment, the particular amount is deemed, to the extent of the underlying payment to which the amount relates, to have been received by the taxpayer in the taxation year as, (a) where the underlying payment is a taxable dividend paid on a share of the capital stock of a public corporation (other than an underlying payment to which paragraph (b) applies), a taxable dividend on the share and, if subsection (1.1) applies to the particular amount, an eligible dividend on the share; C. 34 Tax Amendm (b) where the underlying payment is paid by a trust on a qualified trust unit issued by the trust, (i) an amount of the trust’s income that was, to the extent that subsection 104(13) applied to the underlying payment, (A) paid by the trust to the taxpayer as a beneficiary under the trust, and (B) designated by the trust in respect of the taxpayer to the extent of a valid designation, if any, by the trust under this Act in respect of the recipient of the underlying payment, and (ii) to the extent that the underlying payment is a distribution of a property from the trust, a distribution of that property from the trust; or (c) in any other case, interest. Deductibility (6) In computing the income of a taxpayer under Part I from a business or property for a taxation year, there may be deducted a particular amount, paid by the taxpayer in the year as an SLA compensation payment or as a dealer compensation payment, that is equal to (a) if the taxpayer is a registered securities dealer and the particular amount is deemed by subsection (5.1) to have been received as a taxable dividend, no more than 2/3 of the particular amount; or (b) if the particular amount is in respect of an amount other than an amount that is, or is deemed by subsection (5.1) to have been, received as a taxable dividend, (i) where the taxpayer disposes of the borrowed security and includes the gain or loss, if any, from the disposition in computing its income from a business, the particular amount, or (ii) in any other case, the lesser of (A) the particular amount, and 2011-2012-2013 Impôt et ta (B) the amount, if any, in respect of the security distribution to which the SLA compensation payment or dealer compensation payment relates that is included in computing the income, and not deducted in computing the taxable income, for any taxation year of the taxpayer or of any person to whom the taxpayer is related. (8) Paragraph 260(6.1)(a) of the Act is replaced by the following: (a) the total of all amounts each of which is an amount that the corporation becomes obligated in the taxation year to pay to another person under an arrangement described in paragraph (b) of the definition “dividend rental arrangement” in subsection 248(1) that, if paid, would be deemed by subsection (5.1) to have been received by another person as a taxable dividend, and (9) Subsections 260(7) and (8) of the Act are replaced by the following: Dividend refund (7) For the purpose of section 129, if a corporation pays an amount for which no deduction in computing the corporation’s income may be claimed under subsection (6.1) and subsection (5.1) deems the amount to have been received by another person as a taxable dividend, (a) the corporation is deemed to have paid the amount as a taxable dividend, where the corporation is not a registered securities dealer; and (b) the corporation is deemed to have paid 1/3 of the amount as a taxable dividend, where the corporation is a registered securities dealer. Non-resident withholding tax (8) For the purpose of Part XIII, any amount paid or credited under a securities lending arrangement by or on behalf of the borrower to the lender C. 34 Tax Amendm (a) as an SLA compensation payment is, subject to paragraph (b) or (c), deemed to be a payment of interest made by the borrower to the lender; (b) as an SLA compensation payment in respect of a security that is a qualified trust unit, is deemed, to the extent of the amount of the underlying payment to which the SLA compensation payment relates, to be an amount paid by the trust and having the same character and composition as the underlying payment; (c) as an SLA compensation payment, if the security is not a qualified trust unit and throughout the term of the securities lending arrangement, the borrower has provided the lender under the arrangement with money in an amount of, or securities described in paragraph (c) of the definition “qualified security” in subsection (1) that have a fair market value of, not less than 95% of the fair market value of the security and the borrower is entitled to enjoy, directly or indirectly, the benefits of all or substantially all income derived from, and opportunity for gain with respect of, the money or securities, (i) is, to the extent of the amount of the interest or dividend paid in respect of the security, deemed to be a payment made by the borrower to the lender of interest or a dividend, as the case may be, payable on the security, and (ii) is, to the extent of the amount of the interest, if any, paid in respect of the security, deemed to have been payable on a security described in paragraph (a) of the definition “fully exempt interest” in subsection 212(3) if the security is described in paragraph (c) of the definition “qualified security” in subsection (1); and (d) as, on account of, in lieu of payment of or in satisfaction of, a fee for the use of the security is deemed to be a payment of interest made by the borrower to the lender. 2011-2012-2013 Deemed fee for borrowed security Impôt et ta (8.1) For the purpose of paragraph (8)(d), if under a securities lending arrangement the borrower has at any time provided the lender with money, either as collateral or consideration for the security, and the borrower does not, under the arrangement, pay or credit a reasonable amount to the lender as, on account of, in lieu of payment of or in satisfaction of, a fee for the use of the security, the borrower is deemed to have, at the time that an identical security is or can reasonably be expected to be transferred or returned to the lender, paid to the lender under the arrangement an amount as a fee for the use of the security equal to the amount, if any, by which (a) the interest on the money computed at the prescribed rates in effect during the term of the arrangement exceeds (b) the amount, if any, by which any amount that the lender pays or credits to the borrower under the arrangement exceeds the amount of the money. Effect for tax treaties (8.2) In applying subsection (8), any amount, paid or credited under a securities lending arrangement by or on behalf of the borrower to the lender, that is deemed by paragraph (8)(a), (b) or (d) to be a payment of interest, is deemed for the purposes of any tax treaty not to be payable on or in respect of the security. (10) Subsection 260(10) of the Act is renumbered as subsection 260(9.1). (11) Section 260 of the Act is amended by adding the following in numerical order: Partnerships (10) For the purpose of this section, (a) a person includes a partnership; and (b) a partnership is deemed to be a registered securities dealer if each member of the partnership is a registered securities dealer. Corporate members of partnerships (11) A corporation that is, in a taxation year, a member of a partnership is deemed C. 34 Tax Amendm (a) for the purpose of applying subsection (5) in respect of the taxation year, (i) to receive its specified proportion, for each fiscal period of the partnership that ends in the taxation year, of each amount received by the partnership in that fiscal period, and (ii) in respect of the receipt of its specified proportion of that amount, to be the same person as the partnership; (b) for the purpose of applying paragraph (6.1)(a) in respect of the taxation year, to become obligated to pay its specified proportion, for each fiscal period of the partnership that ends in the taxation year, of the amount the partnership becomes, in that fiscal period, obligated to pay to another person under the arrangement described in that paragraph; and (c) for the purpose of applying section 129 in respect of the taxation year, to have paid (i) if the partnership is not a registered securities dealer, the corporation’s specified proportion, for each fiscal period of the partnership that ends in the taxation year, of each amount paid by the partnership (other than an amount for which a deduction in computing income may be claimed under subsection (6.1) by the corporation), and (ii) if the partnership is a registered securities dealer, 1/3 of the corporation’s specified proportion, for each fiscal period of the partnership that ends in the taxation year, of each amount paid by the partnership (other than an amount for which a deduction in computing income may be claimed under subsection (6.1) by the corporation). Individual members of partnerships (12) An individual that is, in a taxation year, a member of a partnership is deemed (a) for the purpose of applying subsection (5) in respect of the taxation year, Impôt et ta 2011-2012-2013 (i) to receive the individual’s specified proportion, for each fiscal period of the partnership that ends in the taxation year, of each amount received by the partnership in that fiscal period, and (ii) in respect of the receipt of the individual’s specified proportion of that amount, to be the same person as the partnership; and (b) for the purpose of subsection 82(1), to have paid the individual’s specified proportion, for each fiscal period of the partnership that ends in the year, of each amount paid by the partnership in that fiscal period that is deemed by subsection (5.1) to have been received by another person as a taxable dividend. (12) Subsections (1), (3), (5), (7) and (9) apply to arrangements made after 2001, except that, (a) the definition “qualified trust unit” in subsection 260(1) of the Act, as enacted by subsection (5), is to be read, (i) in its application to arrangements made before October 24, 2012, as follows: “qualified trust unit” means a unit of a mutual fund trust that is listed on a stock exchange; and (ii) before December 14, 2007 as though the reference to “stock exchange” in the read-as text in subparagraph (i) were a reference to “prescribed stock exchange”; (b) if the parties to an arrangement jointly so elect in writing and file the election with the Minister of National Revenue within 90 days after the day on which this Act receives royal assent, subsection 260(5.1) of the Act, as enacted by subsection (7), is to be read, in its application to SLA compensation payments or dealer compensation payments received under the arrangement before February 28, 2004, C. 34 Tax Amendm without reference to paragraph 260(5.1)(b) or (c), or to both of those paragraphs, as specified by the parties in the election; (c) for amounts received as compensation for dividends paid before 2006, paragraph 260(5.1)(a) of the Act, as enacted by subsection (7), is to be read without reference to “and, if subsection (1.1) applies to the amount, an eligible dividend on the share from the corporation”; and (d) before 2008, subparagraph 260(8)(c)(ii) of the Act, as enacted by subsection (9), is to be read as follows: (ii) is, to the extent of the amount of the interest, if any, paid in respect of the security, deemed (A) for the purpose of subparagraph 212(1)(b)(vii) to have been payable by the issuer of the security, and (B) to have been payable on a security that is a security described in subparagraph 212(1)(b)(ii) where the security is a security described in paragraph (c) of the definition “qualified security” in subsection (1); and (13) Subsections (2) and (4) apply to arrangements made after 2002. (14) Subsection (6) applies to amounts received as compensation for dividends paid after 2005. (15) Subsection (8) applies to (a) arrangements made after December 20, 2002; (b) an arrangement made after November 2, 1998 and before December 21, 2002 if the parties to the arrangement have made the election referred to in paragraph 358(34)(b), except that, in its application to an arrangement made before 2002, the reference to “subsection (5.1)” in paragraph 260(6.1)(a) of the Act, as enacted by subsection (8), is to be read as a reference to “subsection (5)”; and 2011-2012-2013 Impôt et ta (c) an arrangement, other than an arrangement to which paragraph (b) applies, made after 2001 and before December 21, 2002, except that, in its application before December 21, 2002, paragraph 260(6.1)(a) of the Act, as enacted by subsection (8), is to be read as follows: (a) the amount that the corporation is obligated to pay to another person under an arrangement described in paragraphs (c) and (d) of the definition “dividend rental arrangement” in subsection 248(1) that, if paid, would be deemed by subsection (5.1) to have been received by another person as a taxable dividend, and (16) Subsection (10) is deemed to have come into force on January 1, 2008. (17) Subsection (11) applies to (a) arrangements made after December 20, 2002; and (b) an arrangement made after November 2, 1998 and before December 21, 2002 if the parties to the arrangement have made the election referred to in paragraph 358(34)(b), except that, in its application to an arrangement made before 2002, the reference to “subsection (5.1)” in paragraph 260(12)(b) of the Act, as enacted by subsection (11), is to be read as a reference to “subsection (5)”. 366. (1) The Act is amended by adding, after section 262, the schedule set out in the schedule to this Act. (2) Subject to subsection (3), subsection (1) is deemed to have come into force on December 20, 2002. (3) Subsection (1) is deemed to have come into force to enact the schedule set out in that subsection so as to, as of the dates set out below, list each of the following corporations in the schedule: (a) 2419726 Canada Inc., January 1, 1998, except that, in its application C. 34 Tax Amendm (i) after May 1999 and before April 2002, the reference in the schedule to that corporation is to be read as a reference to “CitiFinancial Canada, Inc./CitiFinancière Canada, Inc.”, and (ii) after 1997 and before June 1999, the reference in the schedule to that corporation is to be read as a reference to “Commercial Credit Corporation CCC Limited/Corporation De Credit Commerciale CCC Limitee”; (b) Ally Credit Canada Limited/Ally Crédit Canada Limitée, January 1, 1991, except that, in its application after 1990 and before August 23, 2010, the reference in the schedule to that corporation is to be read as a reference to “General Motors Acceptance Corporation of Canada Limited”; (c) AmeriCredit Financial Services of Canada Ltd., June 30, 2001; (d) Canaccord Capital Credit Corporation/Corporation de crédit Canaccord capital, September 25, 2000; (e) Canaccord Financial Holdings Inc./ Corporation financière Canaccord Inc., January 1, 2004; (f) Citibank Canada Investment Funds Limited, December 31, 2001; (g) Citicapital Commercial Corporation/ Citicapital Corporation Commerciale, January 1, 2000, except that, in its application after 1999 and before July 2001, the reference in the schedule to that corporation is to be read as a reference to “Associates Commercial Corporation of Canada Ltd./Les Associés, Corporation Commerciale du Canada Ltee”; (h) Citi Cards Canada Inc./Cartes Citi Canada Inc., September 25, 2003; (i) Citi Commerce Solutions of Canada Ltd., January 1, 2003; (j) CitiFinancial Canada East Company/ CitiFinancière, corporation du Canada Est, December 23, 1997, except that, in its application 2011-2012-2013 Impôt et ta (i) after April 2001 and before April 2002, the reference in the schedule to that corporation is to be read as a reference to “CitiFinancial Services of Canada East Company/CitiFinancière, compagnie de services du Canada Est”, (ii) after September 26, 1999 and before May 2001, the reference in the schedule to that corporation is to be read as a reference to “Associates Financial Services of Canada East Company/Les Associés, Compagnie de Services Financiers du Canada Est”, (iii) after February 12, 1998 and before September 27, 1999, the reference in the schedule to that corporation is to be read as a reference to “Avco Financial Services Canada East Company/Compagnie Services Financiers Avco Canada Est”, (iv) after December 29, 1997 and before February 13, 1998, the reference in the schedule to that corporation is to be read as a reference to “Avco Financial Services Canada East Company/Services Financiers Avco Canada Est Compagnie”, and (v) after December 22, 1997 and before December 30, 1997, the reference in the schedule to that corporation is to be read as a reference to “Avco Financial Services Canada East Company”; (k) CitiFinancial Canada, Inc./CitiFinancière Canada, Inc., March 2, 1998, except that, in its application (i) after April 2001 and before April 2002, the reference in the schedule to that corporation is to be read as a reference to “CitiFinancial Services of Canada, Ltd./CitiFinancière, services du Canada, Ltée”, and (ii) after March 1, 1998 and before May 2001, the reference in the schedule to that corporation is to be read as a reference to “Associates Financial Services of Canada Ltd./Les Associés, Services Financières du Canada Ltée”; C. 34 Tax Amendm (l) CitiFinancial Mortgage Corporation/ CitiFinancière, corporation de prêts hypothécaires, March 2, 1998, except that, in its application after March 1, 1998 and before May 2001, the reference in the schedule to that corporation is to be read as a reference to “Associates Mortgage Corporation/Les Associés, Corporation de Prêts Hypothécaires”; (m) CitiFinancial Mortgage East Corporation/CitiFinancière, corporation de prêts hypothécaires de l’Est, December 23, 1997, except that, in its application (i) after November 2, 1999 and before May 2001, the reference in the schedule to that corporation is to be read as a reference to “Associates Mortgage East Corporation/Les Associés, Corporation de Prêts Hypothécaires de l’Est”, (ii) after September 27, 1999 and before November 3, 1999, the reference in the schedule to that corporation is to be read as a reference to “Associates Mortgage East Corporation/Les Associés, Corporation de Financiers du Prêts Hypothécaires de l’Est”, (iii) after February 12, 1998 and before September 28, 1999, the reference in the schedule to that corporation is to be read as a reference to “Avco Financial Services Realty East Company/Compagnie Services Financiers Immobiliers Avco Est”, (iv) after December 29, 1997 and before February 13, 1998, the reference in the schedule to that corporation is to be read as a reference to “Avco Financial Services Realty East Company/Services Financiers Immobiliers Avco Est Compagnie”, and (v) after December 22, 1997 and before December 30, 1997, the reference in the schedule to that corporation is to be read as a reference to “Avco Financial Services Realty East Company”; 2011-2012-2013 Impôt et ta (n) Citigroup Finance Canada Inc., January 1, 1998, except that, in its application after 1997 and before June 11, 2003, the reference in the schedule to that corporation is to be read as a reference to “Associates Capital Corporation of Canada/Corporation de capital associés du Canada”; (o) Ford Credit Canada Limited, December 23, 1997; (p) GE Card Services Canada Inc./GE Services de Cartes du Canada Inc., August 2, 2000; (q) GMAC Residential Funding of Canada, Limited, January 1, 2003; (r) John Deere Credit Inc./Crédit John Deere Inc., January 1, 1999; (s) PACCAR Financial Ltd./Compagnie Financière Paccar Ltée, January 1, 2003; (t) Paradigm Fund Inc./Le Fonds Paradigm Inc., January 1, 2002; (u) Prêts étudiants Atlantique Inc./Atlantic Student Loans Inc., January 1, 1998, except that, in its application after 1997 and before June 13, 2002, the reference in the schedule to that corporation is to be read as a reference to “Prêts étudiants Acadie Inc./Acadia Student Loans Inc.”; (v) State Farm Finance Corporation of Canada/ Corporation de Crédit State Farm du Canada, January 1, 2002, except that, in its application after 2001 and before May 2002, the reference in the schedule to that corporation is to be read as a reference to “VNB Financial Services Inc./Services financiers VNB, Inc.”; (w) Trans Canada Retail Services Company/Société de services de détails trans Canada, January 1, 1999, except that, in its application after 1998 and before January 15, 2002, the reference in the schedule to that corporation is to be read as a reference to “National Retail Credit Services Company/Société de services de crédit aux détaillants national”; and C. 34 Tax Amendm (x) Wells Fargo Financial Canada Corporation, January 1, 1999, except that, in its application after 1998 and before September 7, 2001, the reference in the schedule to that corporation is to be read as a reference to “Norwest Financial Canada Company”. (4) Ford Credit Canada Limited is deemed to have been, from July 1, 1989 to December 22, 1997, prescribed by a regulation made under paragraph 181(1)(g) of the Act. (5) The schedule, as enacted by subsection (1), is amended by removing from the list, as of the dates set out below, the following corporations: (a) GE Card Services Canada Inc./ GE Services Cartes du Canada Inc., January 1, 2003; (b) 2419726 Canada Inc., March 31, 2002; (c) CitiFinancial Mortgage Corporation/ CitiFinancière, corporation de prêts hypothécaires, March 31, 2002; and (d) CitiFinancial Mortgage East Corporation/CitiFinancière, corporation de prêts hypothécaires de l’Est, April 1, 2002. 367. If a provision of this Part applies or comes into force before the day on which this Act receives royal assent, for the purpose of and to the extent necessary to take into account that provision, in applying subsection 152(4.2) of the Act to a taxation year that ends before that day, that subsection is to be read as follows: (4.2) Notwithstanding subsections (4), (4.1) and (5), for the purpose of determining, at any time after the end of the normal reassessment period of a taxpayer in respect of a taxation year, an amount payable under this Part by the taxpayer for the taxation year, the Minister may, if the taxpayer makes an application for that determination, 2011-2012-2013 Impôt et ta (a) reassess tax, interest or penalties payable under this Part by the taxpayer in respect of that taxation year; and (b) redetermine the amount, if any, deemed by subsection 120(2) or (2.2), 122.5(3), 122.51(2), 122.7(2) or (3), 125.4(3), 125.5(3), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year or deemed by subsection 122.61(1) to be an overpayment on account of the taxpayer’s liability under this Part for the taxation year. 2003, c. 28 AN ACT TO AMEND THE INCOME TAX ACT (NATURAL RESOURCES) 368. (1) The portion of subsection 2(5) of An Act to Amend the Income Tax Act (Natural Resources) before paragraph (a) is replaced by the following: (5) For each taxation year that ends after 2002 and begins before 2008, paragraph 18(1)(m) of the Act applies, notwithstanding paragraph 20(1)(v) of the Act, only to the percentage of each amount described by paragraph 18(1)(m) of the Act that is the total of: (2) Subsection 2(7) of the Act is replaced by the following: (7) Subsection (3) applies to taxation years that begin after 2007. 1988, c. 28 CANADA-NOVA SCOTIA OFFSHORE PETROLEUM RESOURCES ACCORD IMPLEMENTATION ACT 369. (1) Subsections 216(1) and (2) of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act are replaced by the following: Imposition of corporate income tax and capital tax in offshore area 216. (1) There shall be imposed, levied and collected under this Part in respect of the taxable income earned by, and the taxable capital of, a corporation in a taxation year in the offshore area, in accordance with subsection (3), the C. 34 Tax Amendm taxes, interest, penalties and other sums that would be imposed, levied and collected under the Nova Scotia Income Tax Act in respect of that taxable income and that taxable capital if the offshore area were in the land portion of the Province. Exception (2) Despite subsection (1), if taxes are imposed under the Nova Scotia Income Tax Act in respect of the taxable income earned by, or the taxable capital of, a corporation in a taxation year in the Province and taxes would, in the absence of this subsection, be imposed under subsection (1) in respect of that taxable income or that taxable capital, no taxes shall be imposed under subsection (1) in respect of that taxable income or that taxable capital. (2) Subsection 216(4) of the Act is replaced by the following: Determination of taxable income earned in the offshore area (4) For the purpose of this section, the taxable income of a corporation earned in a taxation year in the offshore area or in the Province shall be determined in accordance with Part IV of the Income Tax Regulations as though the offshore area were a province and the Income Tax Act were read without reference to the definition “province” in subsection 124(4) of that Act, and “taxable capital” means taxable capital employed in Canada determined in accordance with Part I.3 of that Act. (3) Subsections (1) and (2) are deemed to have come into force on April 1, 1997. R.S., c. F-8; 1995, c. 17, s. 45(1) 1990, c. 39, s. 56(1); 1999, c. 31, s. 237(F) FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT 370. (1) Paragraph 12.2(1)(b) of the Federal-Provincial Fiscal Arrangements Act is replaced by the following: (b) the Act of the legislature of the province imposing a tax on the income of corporations provides, in the opinion of the Minister, for a deduction in computing taxable income of a corporation for taxation years ending in the fiscal year of an amount that is not less than 2011-2012-2013 Impôt et ta the amount deductible by the corporation for the year under paragraph 110(1)(k) of the Income Tax Act. (2) Subsection (1) is deemed to have come into force on January 1, 2004. 1998, c. 19 INCOME TAX AMENDMENTS ACT, 1997 371. (1) The version of subparagraph 130(3)(a)(vii) of the Income Tax Act found in subsection 155(2) of the Income Tax Amendments Act, 1997, as amended by subsection 92(1) of the Income Tax Amendments Act, 1998, chapter 22 of the Statutes of Canada, 1999, which subsection 155(2) is in this section referred to as the “enacting subsection”, is amended by adding the following immediately after clause (B): (B.1) paragraph (b) of that definition were read as follows: (b) each beneficiary of a trust (except a beneficiary of a trust governed by a registered education savings plan who has not attained 19 years of age) is deemed to own that proportion of all such shares owned by the trust at that time that the fair market value at that time of the beneficial interest of the beneficiary in the trust is of the fair market value at that time of all beneficial interests in the trust, (2) The version of subparagraph 130(3)(a)(vii) of the Income Tax Act found in the enacting subsection is amended by adding the following immediately after clause (C): (C.1) paragraph (e) of that definition were read as follows: (e) notwithstanding paragraph (b), where a beneficiary’s share of the income or capital of the trust depends on the exercise by any person of, or the failure by any person to exercise, any discretionary power, the beneficiary (except a beneficiary of a trust governed by a registered education savings plan who has not attained 19 years of age) is C. 34 Tax Amendm deemed to own each share of the capital stock of a corporation owned at that time by the trust; (3) Clause 130(3)(a)(vii)(B.1) of the Income Tax Act, as enacted by subsection (1), is repealed. (4) Clause 130(3)(a)(vii)(C.1) of the Income Tax Act, as enacted by subsection (2), is repealed. (5) Subsections (1) and (2) are deemed to have come into force on June 18, 1998. (6) Subsections (3) and (4) apply to taxation years that begin after October 31, 2011. 2001, c. 17 INCOME TAX AMENDMENTS ACT, 2000 372. (1) Subsection 59(2) of the Income Tax Amendments Act, 2000 is replaced by the following: (2) Subsection (1) applies to taxation years that end after February 27, 2000, except that, for a taxation year of a debtor that includes either February 28, 2000 or October 17, 2000, or began after February 28, 2000 and ended before October 17, 2000, the reference to “½” in subsection 80.01(10) of the Act, as enacted by subsection (1), is to be read as a reference to the fraction in paragraph 38(a) of the Act that applied to the debtor for the year in which the commercial debt obligation was deemed to have been settled. (2) Subsection (1) is deemed to have come into force on June 14, 2001. 373. (1) Subsection 70(11) of the Act is replaced by the following: (11) Subsections (4), (5) and (7) apply to taxation years that end after February 27, 2000, except that, for a taxation year of a taxpayer that includes February 28, 2000 or October 17, 2000, or began after February 28, 2000 and ended before October 17, 2000, the references to “twice” in subsection 93(1.2) of the Act, as enacted by subsection (4), in Impôt et ta 2011-2012-2013 subsection 93(2) of the Act, as enacted by subsection (5), and in subsection 93(2.2) of the Act, as enacted by subsection (7), are to be read as references to “the fraction that is the reciprocal of the fraction in paragraph 38(a), as enacted by subsection 22(1) of the Income Tax Amendments Act, 2000, that applies to the taxpayer for the year, multiplied by”. (2) Subsection (1) is deemed to have come into force on June 14, 2001. 374. (1) Subsection 80(27) of the Act is replaced by the following: (27) Subsection (17) applies to distributions made on or after March 16, 2001, except that for a distribution made after 2001 and before 2009 by a particular trust of property (in this subsection referred to as “ d i s t r i b u t e d p r o pe r t y ” ) , p a r a g r a p h 107(4.1)(b) of the Act, as enacted by subsection (17), is to be read without reference to its subparagraph (ii), if (a) subsection 75(2) of the Act was not applicable in respect of the distributed property, or property for which it was substituted (in this subsection referred to as “substituted property”), at any time during which the distributed property or the substituted property was held by (i) the particular trust, (ii) a trust that made a disposition, to which subsection 107.4(3) of the Act applied, to the particular trust, or (iii) a trust that made a disposition, to which subsection 107.4(3) of the Act applied, to a trust described by subparagraph (ii) or by this subparagraph; and (b) the only property in respect of which subsection 75(2) of the Act was applicable at a time at which it was held by a trust described in paragraph (a) is a property that was held by the trust before 1989 at a time at which subsection 75(2) of the Income Tax Act, R.S.C. 1952, was applicable in respect of the property. C. 34 Tax Amendm (2) Subsection (1) is deemed to have come into force on June 14, 2001. 2011, c. 24 KEEPING CANADA’S ECONOMY AND JOBS GROWING ACT 375. Subsection 73(3) of the Keeping Canada’s Economy and Jobs Growing Act is replaced by the following: (3) Subsections (1) and (2) apply to fiscal periods that end in or after 2011, except that an election referred to in subsection 249.1(10) of the Act, as enacted by subsection (2), is deemed to be filed on time if it is filed in writing with the Minister of National Revenue on or before January 31, 2012. C.R.C., c. 945 INCOME TAX REGULATIONS 376. (1) Paragraph 104(3)(e) of the Income Tax Regulations is replaced by the following: (e) the total amount of the payment and all other such payments received by the annuitant in respect of the home at or before the time of the payment does not exceed the dollar amount specified in paragraph (h) of the definition “regular eligible amount” in subsection 146.01(1) of the Act; (2) Subsection (1) is deemed to have come into force on January 28, 2009. 377. (1) The portion of subsection 229(1) of the Regulations before paragraph (a) is replaced by the following: 229. (1) Every member, of a partnership that carries on a business in Canada at any time in a fiscal period of the partnership (other than a member that is, because of subsection 115.2(2) of the Act, not considered to be carrying on business in Canada at that time), or of a partnership that is at any time in a fiscal period of the partnership, a Canadian partnership or a Impôt et ta 2011-2012-2013 SIFT partnership, shall make for that period an information return in prescribed form containing the following information: (2) Subsection (1) applies to fiscal periods that end after 2007. 378. (1) Subclause 304(1)(c)(iv)(B)(II) of the Regulations is replaced by the following: (II) if the holder is a trust 1. in the case of a specified trust, for the life of an individual referred to in paragraph 104(4)(a) of the Act who is entitled to receive all of the income of the trust that arose before the individual’s death, or, in the case of a joint spousal or commonlaw partner trust, until the day of the later of the death of the individual and the death of the beneficiary under the trust who is the individual’s spouse or commonlaw partner, 2. in the case of a testamentary trust (other than a specified trust) where the annuity is issued before October 24, 2012, for the life of an individual who is entitled to receive income from the trust, and 3. in the case of any other testamentary trust other than a specified trust, for the life of an individual who was entitled when the contract was first held to receive all of the income of the trust that arose before the individual’s death, (2) Clauses 304(1)(c)(iv)(C) to (E) of the Regulations are replaced by the following: (C) if the annuity payments are to be made over a term that is guaranteed or fixed, the guaranteed or fixed term not exceed 91 years minus the age, when the contract was first held, in whole years of the following individual: C. 34 Tax Amendm (I) if the holder is not a trust, the individual who is 1. in the case of a joint and last survivor annuity, the younger of the first holder and the survivor, 2. in the case of a contract that is held jointly, the younger of the first holders, and 3. in any other case, the first holder, (II) if the holder is a specified trust, the individual who is 1. in the case of a joint and last survivor annuity held by a joint spousal or common-law partner trust, the younger of the individuals referred to in paragraph 104(4)(a) of the Act who are in combination entitled to receive all of the income of the trust that arose before the later of their deaths, and 2. in the case of an annuity that is not a joint and last survivor annuity, the individual referred to in paragraph 104(4)(a) of the Act who is entitled to receive all of the income of the trust that arose before the individual’s death, (III) if the holder is a testamentary trust other than a specified trust, the individual who was the youngest beneficiary under the trust when the contract was first held, (D) no loans exist under the contract, (E) the holder’s rights under the contract not be disposed of otherwise than (I) if the holder is an individual, on the holder’s death, (II) if the holder is a specified trust (other than a joint spousal or common-law partner trust), on the death of the individual referred to in paragraph 104(4)(a) of the Act who is 2011-2012-2013 Impôt et ta entitled to receive all of the income of the trust that arose before the individual’s death, (III) if the holder is a specified trust that is a joint spousal or common-law partner trust, on the later of the deaths of the individuals referred to in paragraph 104(4)(a) of the Act who are in combination entitled to receive all of the income of the trust that arose before the later of their deaths, and (IV) if the holder is a testamentary trust, other than a specified trust, and the contract was first held after October 2011, on the earlier of 1. the time at which the trust ceases to be a testamentary trust, and 2. the death of the individual referred to in subclause (B)(II) or (C)(III), as the case may be, in respect of the trust, and (F) no payments be made out of the contract other than as permitted by this section, (3) Subsections (1) and (2) apply to the 2000 and subsequent taxation years, except that with regard to a contract held by a trust created by a taxpayer at a particular time in 2000 for the benefit of another individual, subclauses 304(1)(c)(iv)(B)(II) and (C)(II) of the Regulations, as enacted by subsections (1) and (2), are to be read without reference to “or common-law partner”, unless, because of an election made under section 144 of the Modernization of Benefits and Obligations Act, chapter 12 of the Statutes of Canada, 2000, sections 130 to 142 of that Act apply at the particular time to the taxpayer and the other individual. 379. (1) Subparagraph 309(1)(e)(i) of the Regulations is replaced by the following: C. 34 Tax Amendm (i) policy dividends or other distributions of the life insurer’s income from its participating life insurance business, or (2) Subsection (1) applies to taxation years that begin after October 31, 2011. 380. (1) The Regulations are amended by adding the following after section 309: INCOME FROM PARTICIPATING LIFE INSURANCE BUSINESSES 309.1 For the purpose of subparagraph 309(1)(e)(i), in computing a life insurer’s income for a taxation year from its participating life insurance business carried on in Canada, (a) there shall be included the amount determined by the formula A × B/C where A is the insurer’s gross Canadian life investment income (in this section as defined in subsection 2400(1)) for the year, B is the total of (i) the insurer’s mean maximum tax actuarial reserve (in this section as defined in subsection 2400(1)) for the year in respect of participating life insurance policies in Canada, and (ii) 1/2 of the total of (A) all amounts on deposit with the insurer as at the end of the year in respect of policies described in subparagraph (i), and (B) all amounts on deposit with the insurer as at the end of the immediately preceding taxation year in respect of policies described in subparagraph (i), and C the total of all amounts, each of which is Impôt et ta 2011-2012-2013 (i) the insurer’s mean maximum tax actuarial reserve for the year in respect of a class of life insurance policies in Canada, or (ii) 1/2 of the total of (A) all amounts on deposit with the insurer as at the end of the year in respect of a class of policies described in subparagraph (i), and (B) all amounts on deposit with the insurer as at the end of the immediately preceding taxation year in respect of a class of policies described in subparagraph (i); (b) there shall be included (i) the insurer’s maximum tax actuarial reserve for the immediately preceding taxation year in respect of participating life insurance policies in Canada, and (ii) the maximum amount deductible by the insurer under subparagraph 138(3)(a)(ii) of the Act in computing its income for the immediately preceding taxation year in respect of participating life insurance policies in Canada; (c) there shall not be included any amount in respect of the insurer’s participating life insurance policies in Canada that was deducted under subparagraph 138(3)(a)(i) or (ii) of the Act in computing its income for the immediately preceding taxation year; (d) subject to paragraph (a), (i) there shall not be included any amount (A) as a reserve that was deducted under paragraph 20(1)(l) of the Act in computing the insurer’s income for the immediately preceding taxation year, or (B) that was included in determining the insurer’s gross Canadian life investment income for the year, and (ii) no deduction shall be made in respect of any amount (A) taken into account in determining the insurer’s gross Canadian life investment income for the year, or C. 34 Tax Amendm (B) deductible under paragraph 20(1)(l) of the Act in computing the insurer’s income for the year; (e) there shall be deducted (i) the insurer’s maximum tax actuarial reserve for the year in respect of participating life insurance policies in Canada, and (ii) the maximum amount deductible by the insurer under subparagraph 138(3)(a)(ii) of the Act in computing its income for the year in respect of participating life insurance policies in Canada; (f) no deduction shall be made in respect of any amount deductible under subparagraph 138(3)(a)(iii) of the Act in computing the insurer’s income for the year; (g) except as otherwise provided in paragraph (e), no deduction shall be made in respect of a reserve deductible under subparagraph 138(3)(a)(i) or (ii) of the Act in computing the insurer’s income for the year; and (h) except as otherwise provided in this section, the provisions of the Act relating to the computation of income from a source shall apply. (2) Subsection (1) applies to taxation years that begin after October 31, 2011, except that if a taxpayer has deducted an amount under subparagraph 138(3)(a)(iv) of the Act, as it read in its application to the taxpayer’s last taxation year that began before November 1, 2011, in computing the taxpayer’s income for Impôt et ta 2011-2012-2013 that taxation year, then for the taxpayer’s first taxation year that begins after October 31, 2011 paragraph 309.1(b) of the Regulations, as enacted by subsection (1), is to be read as follows: (b) there shall be included (i) the amount deducted by the insurer under subparagraph 138(3)(a)(iv) of the Act, as it read in its application to the insurer’s last taxation year that began on or before October 31, 2011, in computing its income for the immediately preceding taxation year, (ii) the insurer’s maximum tax actuarial reserve for the immediately preceding taxation year in respect of participating life insurance policies in Canada, and (iii) the maximum amount deductible by the insurer under subparagraph 138(3)(a)(ii) of the Act in computing its income for the immediately preceding taxation year in respect of participating life insurance policies in Canada; 381. (1) Paragraph 407(1)(b) of the Regulations is replaced by the following: (b) that proportion of its taxable income for the year that three times the number of revenue plane miles flown by its aircraft during the year in the province is of the total of all amounts, each of which is the total number of revenue plane miles flown by its aircraft during the year in a province in which the corporation had a permanent establishment. (2) Subsection (1) applies to taxation years that end after October 24, 2012. 382. (1) Paragraph 600(b) of the Regulations is replaced by the following : (b) subsections 7(10), 13(4), (7.4) and (29), 14(6), 20(24), 44(1) and (6), 45(2) and (3), 50(1), 53(2.1), 56.4(13), 70(6.2), (9.01), (9.11), (9.21) and (9.31), 72(2), 73(1), C. 34 Tax Amendm 80.1(1), 82(3), 83(2), 104(5.3) and (14), 107(2.001), 143(2), 146.01(7), 146.02(7), 164(6) and (6.1), 184(3) and 256(9) of the Act; (2) Paragraph 600(b) of the Regulations, as enacted by subsection (1), is replaced by the following: (b) subsections 13(4), (7.4) and (29), 14(6), 20(24), 44(1) and (6), 45(2) and (3), 50(1), 53(2.1), 56.4(13), 70(6.2), (9.01), (9.11), (9.21) and (9.31), 72(2), 73(1), 80.1(1), 82(3), 83(2), 104(14), 107(2.001), 143(2), 146.01(7), 146.02(7), 164(6) and (6.1), 184(3) and 256(9) of the Act; (3) Subsection (1) is deemed to have come into force on May 13, 2010. (4) Subsection (2) is deemed to have come into force on November 1, 2011. 383. (1) Subsection 1100(1.13) of the Regulations is amended by adding the following after paragraph (a): (a.1) notwithstanding paragraph (a), “exempt property” does not include property that is the subject of a lease if that property had, at the time the lease was entered into, an aggregate fair market value in excess of $1,000,000 and the lessee of the property is (i) a person who is exempt from tax by reason of section 149 of the Act, (ii) a person who uses the property in the course of carrying on a business, the income from which is exempt from tax under Part I of the Act by reason of any provision of the Act, (iii) a Canadian government, or (iv) a person not resident in Canada, except if the person uses the property primarily in the course of carrying on a business in Canada that is not a treatyprotected business; (a.2) for the purposes of paragraph (a.1), if it is reasonable, having regard to all the circumstances, to conclude that one of the main reasons for the existence of two or more leases was to avoid the application of 2011-2012-2013 Impôt et ta paragraph (a.1) by reason of each such lease being a lease of property where the property that was the subject of the lease had an aggregate fair market value, at the time the lease was entered into, not in excess of $1,000,000, each such lease shall be deemed to be a lease of property that had, at the time the lease was entered into, an aggregate fair market value in excess of $1,000,000; (2) Subsection (1) applies to property that is the subject of a lease entered into after 4:00 p.m. Eastern Standard Time, March 4, 2010. 384. (1) Section 1101 of the Regulations is amended by adding the following after subsection (1af): (1ag) If more than one property of a taxpayer is described in the same class in Schedule II, and one or more of the properties is a property in respect of which the taxpayer is a transferee that has elected under subsection 13(4.2) of the Act (each of which is referred to in this subsection as an “elected property”), a separate class is prescribed for each elected property of the taxpayer that would otherwise be included in the same class. (2) Subsection (1) is deemed to have come into force on December 21, 2002. 385. (1) Subsection 1106(11) of the Regulations is replaced by the following: (11) For the purpose of the definition “assistance” in subsection 125.4(1) of the Act, “prescribed amount” means an amount paid or payable to a taxpayer under the License Fee Program of the Canada Media Fund. (2) Subsection (1) is deemed to have come into force on April 1, 2010. 386. (1) Subsection 1403(8) of the Regulations is replaced by the following: (8) Subsections (9) and (10) apply to an insurer if (a) in a taxation year of the insurer, there has been a disposition to the insurer by another person with whom the insurer was dealing at arm’s length in respect of which subsection 138(11.92) of the Act applied; C. 34 Tax Amendm (b) as a result of the disposition, the insurer assumed obligations under life insurance policies (in this subsection and subsections (9) and (10) referred to as the “transferred policies”) in respect of which an amount may be claimed by the insurer as a reserve under paragraph 1401(1)(c) for the taxation year; (c) the amount (referred to in this subsection and subsections (9) and (10) as the “reserve deficiency”) determined by the following formula is a positive amount: (A – B) – C where A is the total of all amounts received or receivable by the insurer from the other person in respect of the transferred policies, B is the total of all amounts paid or payable by the insurer to the other person in respect of commissions in respect of the amounts referred to in the description of A, and C is the total of the maximum amounts that may be claimed by the insurer as a reserve under 1401(1)(c) (determined without reference to this subsection) in respect of the transferred policies for the taxation year; and (d) the reserve deficiency can reasonably be attributed to the fact that the rates of interest, mortality or policy lapse used by the issuer of the transferred policies in determining the cash surrender values or premiums under the transferred policies are no longer reasonable in the circumstances. (9) If this subsection applies to an insurer in respect of transferred policies for which there was a reserve deficiency, then, for the purposes of subsection (1) and subject to subsection (10), 2011-2012-2013 Impôt et ta (a) the insurer may make such revisions to the rates of interest, mortality or policy lapse used by the issuer of the transferred policies to eliminate all or any part of the reserve deficiency; and (b) the revised rates are deemed to have been used by the issuer of the transferred policies in determining the cash surrender value or premiums under the policies. (10) If, under subsection (9), an insurer has revised the rates of interest, mortality or policy lapse used by the issuer of transferred policies, the Minister may, for the purposes of subsection (1) and paragraph (9)(b), make further revisions to the revised rates to the extent that the insurer’s revisions to those rates are not reasonable in the circumstances. (2) Subsection (1) applies to dispositions that occur after November 1999. 387. (1) Paragraph 1406(b) of the Regulations is replaced by the following: (b) by excluding any obligation to pay a benefit under a segregated fund policy if (i) the amount of the benefit varies with the fair market value of the segregated fund at the time the benefit becomes, or may become, payable, and (ii) the benefit is not in respect of a guarantee given by the insurer under a segregated fund policy; and (2) Subsection (1) applies to the 2012 and subsequent taxation years. 388. (1) Subsections 2000(1) and (2) of the Regulations are replaced by the following: 2000. (1) Every official receipt issued by a particular person who is a registered agent of a registered party or an electoral district agent of a registered association, to an individual who makes a monetary contribution to the registered party or registered association, as the case may be, shall contain a statement that it is an official C. 34 Tax Amendm receipt for income tax purposes and shall, in a manner that cannot readily be altered, show clearly (a) the name of the registered party or registered association, as the case may be; (b) the serial number of the receipt; (c) the name of the particular person, as recorded in the registry maintained by the Chief Electoral Officer under section 374 or 403.08 of the Canada Elections Act; (d) the date on which the receipt is issued; (e) the date on which the monetary contribution is received; (f) the individual’s name and address; (g) the amount of the monetary contribution; (h) a description of the advantage, if any, in respect of the monetary contribution and the amount of that advantage; and (i) the eligible amount of the monetary contribution. (2) Subject to subsection (3), every official receipt issued by an official agent of a candidate to an individual who makes a monetary contribution to the candidate shall contain a statement that it is an official receipt for income tax purposes and shall, in a manner that cannot readily be altered, show clearly (a) the name of the candidate, as it appears in the candidate’s nomination papers; (b) the serial number of the receipt; (c) the name of the official agent; (d) the date on which the receipt is issued; (e) the date on which the monetary contribution is received; (f) the polling day; (g) the individual’s name and address; (h) the amount of the monetary contribution; (i) a description of the advantage, if any, in respect of the monetary contribution and the amount of that advantage; and (j) the eligible amount of the monetary contribution. 2011-2012-2013 Impôt et ta (2) Subsections 2000(5) and (6) of the Regulations are replaced by the following. (5) A spoiled official receipt form shall be marked “cancelled” and, together with its duplicate, shall be filed by the electoral district agent, the official agent or the registered agent, as the case may be, together with the information return required to be filed with the Minister under subsection 230.1(2) of the Act. (6) An official receipt form on which any of the following is incorrectly or illegibly entered is to be regarded as spoiled: (a) the date on which the monetary contribution is received; (b) the amount of the monetary contribution; (c) a description of the advantage, if any, in respect of the monetary contribution and the amount of that advantage; and (d) the eligible amount of the monetary contribution. (3) Subsections (1) and (2) apply in respect of receipts issued after the day on which this Act receives royal assent, except that if this Act receives royal assent before 2013, in respect of receipts issued before that year (a) paragraph 2000(1)(h) of the Regulations, as enacted by subsection (1), is to be read as follows: (h) the amount of the advantage, if any, in respect of the monetary contribution; and (b) paragraph 2000(2)(i) of the Regulations, as enacted by subsection (1), is to be read as follows: (i) the amount of the advantage, if any, in respect of the monetary contribution; and (c) paragraph 2000(6)(c) of the Regulations, as enacted by subsection (2), is to be read as follows: (c) the amount of the advantage, if any, in respect of the monetary contribution; and 389. (1) Section 2001 of the Regulations and the heading before it are repealed. C. 34 Tax Amendm (2) Subsection (1) is deemed to have come into force on January 1, 2004. 390. Section 2002 of the Regulations is replaced by the following: 2002. (1) The following definitions apply in this Part. “Chief Electoral Officer” « directeur général des élections » “nomination paper” « acte de candidature » “Chief Electoral Officer” means the person named as chief electoral officer or substitute chief electoral officer under section 13 or 14 of the Canada Elections Act. “nomination paper” means, in respect of a candidate, a nomination paper filed in respect of the candidate under the Canada Elections Act, with the corrections, if any, made under that Act to the nomination paper after its filing. “official receipt” « reçu officiel » “official receipt” means a receipt issued for the purposes of subsection 127(3) of the Act containing the information that is required under that subsection. “official receipt form” « formulaire de reçu officiel » “official receipt form” means (a) in the case of an official receipt issued by an electoral district agent or a registered agent under subsection 2000(1), any printed form that an electoral district agent or a registered agent, as the case may be, has that is capable of being completed, or that originally was intended to be completed, as an official receipt of the electoral district agent or registered agent; and (b) in the case of an official receipt issued by an official agent under subsection 2000(2), the official form prescribed under section 477 of the Canada Elections Act. (2) In this Part, “official agent”,“polling day” and “registered agent” have the meanings assigned to them by the Canada Elections Act. 391. (1) Section 2402 of the Regulations and the heading before it are repealed. (2) Subsection (1) applies to taxation years that begin after October 31, 2011. 392. (1) The heading before section 2404 and sections 2404 to 2409 of the Regulations are repealed. Impôt et ta 2011-2012-2013 (2) Subsection (1) applies to taxation years that begin after October 31, 2011. 393. (1) The portion of subsection 3501(1) of the Regulations after paragraph (d) and before subparagraph (e.1)(ii) is replaced by the following: (e) where the gift is a cash gift, the date on which or the year during which the gift was received; (e.1) where the gift is of property other than cash (i) the date on which the gift was received, (2) Paragraph 3501(1)(f) of the Regulations is replaced by the following: (f) the date on which the receipt was issued; (3) Paragraphs 3501(1)(g) and (h) of the Regulations are replaced by the following: (g) the name and address of the donor including, in the case of an individual, the individual’s first name and initial; (h) the amount that is (i) the amount of a cash gift, or (ii) if the gift is of property other than cash, the amount that is the fair market value of the property at the time that the gift is made; (h.1) a description of the advantage, if any, in respect of the gift and the amount of that advantage; (h.2) the eligible amount of the gift; (4) Paragraph 3501(1)(i) of the English version of the Regulations is replaced by the following: (i) the signature, as provided in subsection (2) or (3), of a responsible individual who has been authorized by the organization to acknowledge gifts; and (5) The portion of subsection 3501(1.1) of the Regulations after paragraph (c) and before subparagraph (e)(ii) is replaced by the following: C. 34 Tax Amendm (d) where the gift is a cash gift, the date on which the gift was received; (e) where the gift is of property other than cash (i) the date on which the gift was received, (6) Paragraph 3501(1.1)(f) of the Regulations is replaced by the following: (f) the date on which the receipt was issued; (7) Paragraphs 3501(1.1)(g) and (h) of the Regulations are replaced by the following: (g) the name and address of the donor including, in the case of an individual, the individual’s first name and initial; (h) the amount that is (i) the amount of a cash gift, or (ii) if the gift is of property other than cash, the amount that is the fair market value of the property at the time that the gift was made; (h.1) a description of the advantage, if any, in respect of the gift and the amount of that advantage; (h.2) the eligible amount of the gift; (8) Subsection 3501(6) of the Regulations is replaced by the following: (6) Every official receipt form on which any of the following is incorrectly or illegibly entered is deemed to be spoiled: (a) the date on which the gift is received; (b) the amount of the gift, in the case of a cash gift; (c) a description of the advantage, if any, in respect of the gift and the amount of that advantage; and (d) the eligible amount of the gift. (9) Subsections (1) to (8) apply in respect of gifts made after December 20, 2002, except that, in respect of receipts issued before 2013, 2011-2012-2013 Impôt et ta (a) paragraph 3501(1)(h.1) of the Regulations, as enacted by subsection (3), is to be read as follows: (h.1) the amount of the advantage, if any, in respect of the gift; (b) paragraph 3501(1.1)(h.1) of the Regulations, as enacted by subsection (7), is to be read as follows: (h.1) the amount of the advantage, if any, in respect of the gift; (c) paragraph 3501(6)(c) of the Regulations, as enacted by subsection (8), is to be read as follows: (c) the amount of the advantage, if any, in respect of the gift; and 394. (1) The portion of section 3504 of the Regulations before paragraph (a) is replaced by the following: 3504. For the purposes of subparagraphs 110.1(2.1)(a)(ii) and 118.1(5.4)(a)(ii) of the Act, the following are prescribed donees: (2) Subsection (1) is deemed to have come into force on May 2, 2007. 395. (1) Paragraph 4600(2)(k) of the Regulations is replaced by the following: (k) a property included in Class 21, 24, 27, 29, 34, 39, 40, 43, 45, 46, 50 or 52 in Schedule II; (2) Subsection (1) applies to property acquired after March 18, 2007, except that for property acquired before January 28, 2009, paragraph 4600(2)(k) of the Regulations, as enacted by subsection (1), is to be read without reference to Class 52. 396. (1) Paragraph 4800(1)(a) of the French version of the Regulations is replaced by the following: a) une catégorie d’actions du capital-actions de la société désignée par la société dans son choix ou par le ministre dans son avis à la société, selon le cas, doit pouvoir faire l’objet d’un appel public à l’épargne; C. 34 Tax Amendm (2) Paragraph 4800(2)(c) of the French version of the Regulations is replaced by the following: c) aucune catégorie d’actions du capitalactions de la société ne peut faire l’objet d’un appel public à l’épargne ni ne remplit les conditions énoncées aux alinéas (1)b) et c). (3) Subsections (1) and (2) apply to the 2000 and subsequent taxation years. 397. (1) The portion of section 4800.1 of the Regulations before paragraph (a) is replaced by the following: 4800.1 For the purposes of paragraph 107(1)(a) and subsections 107(1.1), (2) and (4.1) of the Act, the following are prescribed trusts: (2) Subsection (1) is deemed to have come into force on January 1, 2000. 398. (1) The portion of section 4801 of the Regulations before subparagraph (b)(i) is replaced by the following: 4801. In applying at any time paragraph 132(6)(c) of the Act, the following are prescribed conditions in respect of a trust: (a) either (i) the following conditions are met: (A) there has been at or before that time a lawful distribution in a province to the public of units of the trust and a prospectus, registration statement or similar document was not, under the laws of the province, required to be filed in respect of the distribution, and (B) the trust (I) was created after 1999 and on or before that time, or (II) satisfies, at that time, the conditions prescribed in section 4801.001, or (ii) a class of the units of the trust is, at that time, qualified for distribution to the public; and 2011-2012-2013 Impôt et ta (b) in respect of a class of the trust’s units that meets at that time the conditions described in paragraph (a), there are at that time no fewer than 150 beneficiaries of the trust, each of whom holds (2) Subsection (1) applies to the 2000 and subsequent taxation years, except that for the purpose of applying clause 4801(a)(i)(B) of the Regulations, as enacted by subsection (1), to taxation years that end before 2004, that clause is to be read as follows: (B) the trust was created after 1999 and on or before that time, or 399. (1) The Regulations are amended by adding the following after section 4801: 4801.001 For the purpose of applying at any particular time subclause 4801(a)(i)(B)(II), the following are the prescribed conditions: (a) the trust was created before 2000; (b) the trust was a unit trust on July 18, 2005; (c) the particular time is after 2003; and (d) the trusts elects by notifying the Minister, in writing before the trust’s filing-due date for its 2012 taxation year, that this section applies to it. (2) Subsection (1) applies to the 2004 and subsequent taxation years. 400. (1) The portion of subsection 4803(2) of the French version of the Regulations before paragraph (d) is replaced by the following: (2) Pour l’application de la présente partie, une catégorie d’actions du capital-actions d’une société ou une catégorie d’unités d’une fiducie ne peut faire l’objet d’un appel public à l’épargne que si, selon le cas : a) un prospectus, une déclaration d’enregistrement ou un document semblable a été produit auprès d’une administration au Canada selon la législation fédérale ou provinciale et, si la législation le prévoit, approuvé C. 34 Tax Amendm par l’administration, et les actions ou unités de cette catégorie ont fait l’objet d’un appel public légal à l’épargne conformément à ce document; b) il s’agit d’une catégorie d’actions, dont une ou plusieurs des actions ont été émises par la société à un moment, postérieur à 1971, où elle était une société publique, en échange d’actions de toute autre catégorie du capitalactions de la société qui pouvait, immédiatement avant l’échange, faire l’objet d’un appel public à l’épargne; c) dans le cas d’une catégorie d’actions, dont une ou plusieurs des actions avaient été émises et étaient en circulation le 1er janvier 1972, la catégorie remplissait à cette date les conditions énoncées aux alinéas 4800(1)b) et c); (2) Subsection (1) applies to the 2000 and subsequent taxation years. 401. (1) The portion of the description of A in the definition “underlying foreign tax” in subsection 5907(1) of the Regulations before subparagraph (i) is replaced by the following: A is, subject to subsection (1.03), the total of all amounts, in respect of the period, each of which is (2) Section 5907 of the Regulations is amended by adding the following in numerical order: (1.03) For the purposes of the description of A in the definition “underlying foreign tax” in subsection (1), income or profits tax paid in respect of the taxable earnings of a particular foreign affiliate of a particular corporation or in respect of a dividend received by the particular affiliate from another foreign affiliate of the particular corporation, and amounts by which the underlying foreign tax of the particular affiliate or any other foreign affiliate of the particular corporation is required under subsection (1.1) or (1.2) to be increased, is not to include any income or profits tax paid, or amounts by which the underlying foreign tax 2011-2012-2013 Impôt et ta would otherwise be so required to be increased, as the case may be, in respect of the foreign accrual property income of the particular affiliate for a taxation year of the particular affiliate if, at any time in the year, a specified owner in respect of the particular corporation is considered, (a) under the income tax laws (referred to in subsection (1.07) as the “relevant foreign tax law”) of any country other than Canada under the laws of which any income of another corporation — that is, at any time in the year, a pertinent person or partnership in respect of the particular affiliate — is subject to income taxation, to own less than all of the shares of the capital stock of the other corporation that are considered to be owned by the specified owner for the purposes of the Act; or (b) under the income tax laws (referred to in subsection (1.08) as the “relevant foreign tax law”) of any country other than Canada under the laws of which any income of a particular partnership — that is, at any time in the year, a pertinent person or partnership in respect of the particular affiliate — is subject to income taxation, to have a lesser direct or indirect share of the income of the particular partnership than the specified owner is considered to have for the purposes of the Act. (1.04) For the purposes of subsections (1.03) and (1.07), a “specified owner”, at any time, in respect of a corporation means the corporation or a person or partnership that is, at that time, (a) a partnership of which the corporation is a member; (b) a foreign affiliate of the corporation; (c) a partnership a member of which is a foreign affiliate of the corporation; or (d) a person or partnership referred to in any of subparagraphs (1.06)(a)(i) to (iii). C. 34 Tax Amendm (1.05) For the purposes of this subsection and subsection (1.03), a “pertinent person or partnership”, at any time, in respect of a particular foreign affiliate of a corporation means the particular affiliate or a person or partnership that is, at that time, (a) another foreign affiliate of the corporation (i) in which the particular affiliate has an equity percentage, or (ii) that has an equity percentage in the particular affiliate; (b) a partnership a member of which is at that time a pertinent person or partnership in respect of the particular affiliate under this subsection; or (c) a person or partnership referred to in any of subparagraphs (1.06)(b)(i) to (iii). (1.06) For the purposes of subsections (1.04) and (1.05), if, as part of a series of transactions or events that includes the earning of the foreign accrual property income referred to in subsection (1.03), a foreign affiliate (referred to in this subsection as the “funding affiliate”) of the corporation or of a person (referred to in this subsection as the “related person”) resident in Canada that is related to the corporation, or a partnership (referred to in this subsection as the “funding partnership”) of which such an affiliate is a member, directly or indirectly provided funding to the particular affiliate, or a partnership of which the particular affiliate is a member, otherwise than by way of loans or other indebtedness that are subject to terms or conditions made or imposed, in respect of the loans or other indebtedness, that do not differ from those that would be made or imposed between persons dealing at arm’s length or by way of an acquisition of shares of the capital stock of any corporation, then (a) if the funding affiliate is, or the funding partnership has a member that is, a foreign affiliate of the related person, the following persons and partnerships are deemed, at all Impôt et ta 2011-2012-2013 times during which the foreign accrual property income is earned by the particular affiliate, to be specified owners in respect of the corporation: (i) the related person, (ii) each foreign affiliate of the related person, and (iii) each partnership a member of which is referred to in subparagraph (i) or (ii); and (b) the following persons and partnerships are deemed, at all times during which the foreign accrual property income is earned by the particular affiliate, to be pertinent persons or partnerships in respect of the particular affiliate: (i) the funding affiliate or the funding partnership, (ii) a non-resident corporation (A) in which the funding affiliate has an equity percentage, or (B) that has an equity percentage in the funding affiliate, and (iii) a partnership a member of which is a person or partnership referred to in subparagraph (i) or (ii). (1.07) For the purposes of paragraph (1.03)(a), a specified owner in respect of the particular corporation is not to be considered, under the relevant foreign tax law, to own less than all of the shares of the capital stock of another corporation that are considered to be owned for the purposes of the Act solely because the specified owner is not treated as a corporation under the relevant foreign tax law. (1.08) For the purposes of paragraph (1.03)(b), a member of a partnership is not to be considered to have a lesser direct or indirect C. 34 Tax Amendm share of the income of the partnership under the relevant foreign tax law than for the purposes of the Act solely because of one or more of the following: (a) a difference between the relevant foreign tax law and the Act in the manner of (i) computing the income of the partnership, or (ii) allocating the income of the partnership because of the admission to, or withdrawal from, the partnership of any of its members; (b) the treatment of the partnership as a corporation under the relevant foreign tax law; or (c) the fact that the member is not treated as a corporation under the relevant foreign tax law. (1.09) For the purposes of subsection (1.03), if a specified owner owns, for the purposes of the Act, shares of the capital stock of a corporation and the dividends, or similar amounts, in respect of those shares are treated under the income tax laws of any country other than Canada under the laws of which any income of the corporation is subject to income taxation as interest or another form of deductible payment, the specified owner is deemed to be considered, under those tax laws, to own less than all of the shares of the capital stock of the corporation that are considered to be owned by the specified owner for the purposes of the Act. (3) Subsections (1) and (2) apply to income or profits tax paid, and amounts referred to in subsections 5907(1.1) and (1.2) of the Regulations, in respect of the income of a foreign affiliate of a corporation for taxation years of the foreign affiliate that end in taxation years of the corporation that end after March 4, 2010, except that, for taxation years of the corporation that end on or before October 24, 2012, (a) subsection 5907(1.03) of the Regulations, as enacted by subsection (2), is to be read as follows: 2011-2012-2013 Impôt et ta (1.03) For the purposes of the description of A in the definition “underlying foreign tax” in subsection (1), income or profits tax paid in respect of the taxable earnings of a particular foreign affiliate of a corporation or in respect of a dividend received by the particular affiliate from another foreign affiliate of the corporation, and amounts by which the underlying foreign tax of the particular affiliate, or any other foreign affiliate of the corporation, is required under subsection (1.1) or (1.2) to be increased, is not to include any income or profits tax paid, or amounts by which the underlying foreign tax would otherwise be so required to be increased, as the case may be, in respect of the foreign accrual property income of the particular affiliate that is earned during a period in which (a) the corporation is considered, under the income tax laws (referred to in subsection (1.07) as the “relevant foreign tax law”) of any country, other than Canada, under the laws of which the income of the particular affiliate is subject to income taxation, to own less than all of the shares of the capital stock of the particular affiliate, of another foreign affiliate of the corporation in which the particular affiliate has an equity percentage, or of another foreign affiliate of the corporation that has an equity percentage in the particular affiliate, that are considered to be owned by the corporation for the purposes of the Act; or (b) the corporation’s share of the income of a partnership that owns, based on the assumptions contained in paragraph 96(1)(c) of the Act, shares of the capital stock of the particular affiliate is, under the income tax laws (referred to in subsection (1.08) as the “relevant foreign tax law”) of any country, other than Canada, under the laws of which the income of the partnership is subject to income taxation, less than its share of the income for the purposes of the Act. C. 34 Tax Amendm (b) subsection 5907(1.07) of the Regulations, as enacted by subsection (2), is to be read as follows: (1.07) For the purposes of paragraph (1.03)(a), a corporation is not to be considered, under the relevant foreign tax law, to own less than all of the shares of the capital stock of a foreign affiliate of the corporation that are considered to be owned for the purposes of the Act solely because the corporation or the foreign affiliate is not treated as a corporation under the relevant foreign tax law. (c) the portion of subsection 5907(1.08) of the Regulations before paragraph (a), as enacted by subsection (2), is to be read as follows: (1.08) For the purposes of paragraph (1.03)(b), a member of a partnership is not to be considered to have a lesser share of the income of the partnership under the relevant foreign tax law than for the purposes of the Act solely because of one or more of the following: (d) section 5907 of the Regulations is to be read without reference to its subsections (1.04) to (1.06) and (1.09), as enacted by subsection (2). 402. (1) The portion of paragraph 6202.1(1)(a) of the French version of the Regulations before subparagraph (i) is replaced by the following: a) conformément aux conditions de l’action ou à une convention relative à l’action ou à son émission, l’un des énoncés ci-après se vérifie : (2) Clauses 6202.1(1)(a)(iii)(A) and (B) of the Regulations are replaced by the following: (A) it is convertible or exchangeable only into (I) another share of the corporation that, if issued, would not be a prescribed share, (II) a right (including a right conferred by a warrant) that 2011-2012-2013 Impôt et ta 1. if it were issued, would not be a prescribed right, and 2. if it were exercised, would allow the person exercising it to acquire only a share of the corporation that, if the share were issued, would not be a prescribed share, or (III) both a share described in subclause (I) and a right described in subclause (II), and (B) all the consideration receivable by the holder on the conversion or exchange of the share is the share described in subclause (A)(I) or the right described in subclause (A)(II), or both, as the case may be, or (3) Section 6202.1 of the Regulations is amended by adding the following after subsection (1): (1.1) For the purpose of the definition “flowthrough share” in subsection 66(15) of the Act, a new right to acquire a share of the capital stock of a corporation is a prescribed right if, at the time the right is issued, (a) the amount that the holder of the right is entitled to receive in respect of the right on the dissolution, liquidation or winding-up of the corporation or on the redemption, acquisition or cancellation of the right by the corporation or by specified persons in relation to the corporation (referred to in this section as the “liquidation entitlement” of the right) can reasonably be considered to be, by way of a formula or otherwise, fixed, limited to a maximum or established to be not less than a minimum; (b) the right is convertible or exchangeable into another security issued by the corporation unless (i) the right is convertible or exchangeable only into (A) a share of the corporation that, if issued, would not be a prescribed share, (B) another right (including a right conferred by a warrant) that C. 34 Tax Amendm (I) if it were issued, would not be a prescribed right, and (II) if it were exercised, would allow the person exercising it to acquire only a share of the corporation that, if the share were issued, would not be a prescribed share, or (C) both a share described in clause (A) and a right described in clause (B), and (ii) all the consideration receivable by the holder on the conversion or exchange of the right is the share described in clause (A) or the right described in clause (B), or both, as the case may be; (c) any person or partnership has, either absolutely or contingently, an obligation (other than an excluded obligation in relation to the right) (i) to provide assistance, (ii) to make a loan or payment, (iii) to transfer property, or (iv) to otherwise confer a benefit by any means whatever, including the payment of a dividend, either immediately or in the future, that can reasonably be considered to be, directly or indirectly, a repayment or return by the corporation or a specified person in relation to the corporation of all or part of the consideration for which the right was issued or for which a partnership interest was issued in a partnership that acquires the right; (d) any person or partnership has, either absolutely or contingently, an obligation (other than an excluded obligation in relation to the right) to effect any undertaking, either immediately or in the future, with respect to the right or the agreement under which the right is issued (including any guarantee, security, indemnity, covenant or agreement and including the lending of funds to or the placing of amounts on deposit with, or on behalf of, the holder of the right or where the holder is a partnership, the members of the partnership or specified persons in relation to the holder or the members of the partnership, 2011-2012-2013 Impôt et ta as the case may be) that can reasonably be considered to have been given to ensure, directly or indirectly, that (i) any loss that the holder of the right and, where the holder is a partnership, the members of the partnership or specified persons in relation to the holder or the members of the partnership, as the case may be, may sustain because of the holding, ownership or disposition of the right or any other property is limited in any respect, or (ii) the holder of the right and, where the holder is a partnership, the members of the partnership or specified persons in relation to the holder or the members of the partnership, as the case may be, will derive earnings, because of the holding, ownership or disposition of the right or any other property; (e) the corporation or a specified person in relation to the corporation can reasonably be expected (i) to acquire or cancel the right in whole or in part otherwise than on a conversion or exchange of the right that meets the conditions set out in subparagraphs (b)(i) and (ii), or (ii) to make a payment, transfer or other provision (otherwise than pursuant to an excluded obligation in relation to the right), directly or indirectly, by way of a dividend, loan, purchase of rights, financial assistance to any purchaser of the right or, where the purchaser is a partnership, the members of the partnership or in any other manner whatever, that can reasonably be considered to be a repayment or return of all or part of the consideration for which the right was issued or for which a partnership interest was issued in a partnership that acquires the right, within five years after the date the right is issued, otherwise than as a consequence of an amalgamation of a subsidiary wholly-owned corporation, a winding-up of a subsidiary wholly-owned corporation to which C. 34 Tax Amendm subsection 88(1) of the Act applies or the payment of a dividend by a subsidiary wholly-owned corporation to its parent; (f) any person or partnership can reasonably be expected to effect, within five years after the day the right is issued, any undertaking which, if it were in effect at the time the right was issued, would result in the right being a prescribed right because of paragraph (d); (g) it can reasonably be expected that, within five years after the date the right is issued, (i) any of the terms or conditions of the right or any existing agreement relating to the right or its issue will be modified in such a manner that the right would be a prescribed right if it had been issued at the time of the modification, or (ii) any new agreement relating to the right or its issue will be entered into in such a manner that the right would be a prescribed right if it had been issued at the time the new agreement is entered into; or (h) it can reasonably be expected that the right, if exercised, would allow the person exercising the right to acquire a share in a corporation that, if that share were issued, would be a prescribed share within five years after the day the right was issued. (4) Subsections 6202.1(3) and (4) of the Regulations are replaced by the following: (2.1) For the purpose of the definition “flowthrough share” in subsection 66(15) of the Act, a new right is a prescribed right if (a) the consideration for which the new right is to be issued is to be determined more than 60 days after entering into the agreement pursuant to which the new right is to be issued; (b) the corporation or a specified person in relation to the corporation, directly or indirectly, for the purpose of assisting any person or partnership to acquire the new right or any person or partnership to acquire an interest in Impôt et ta 2011-2012-2013 a partnership acquiring the new right (otherwise than because of an excluded obligation in relation to the new right), (i) provided assistance, (ii) made or arranged for a loan or payment, (iii) transferred property, or (iv) otherwise conferred a benefit by any means whatever, including the payment of a dividend; or (c) the holder of the new right or, where the holder is a partnership, a member of the partnership, has a right under any agreement or arrangement entered into under circumstances where it is reasonable to consider that the agreement or arrangement was contemplated at or before the time the agreement to issue the new right was entered into, (i) to dispose of the new right, and (ii) through a transaction or event or a series of transactions or events contemplated by the agreement or arrangement, to acquire (A) a share (referred to in this paragraph as the “acquired share”) of the capital stock of another corporation that would be a prescribed share under subsection (1) if the acquired share were issued at the time the new right was issued, other than a share that would not be a prescribed share if subsection (1) were read without reference to subparagraphs (1)(a)(iv) and (1)(d)(i) and (ii) where the acquired share is a share (I) of a mutual fund corporation, or (II) of a corporation that becomes a mutual fund corporation within 90 days after the acquisition of the acquired share, or (B) a right (referred to in this paragraph as the “acquired right”) to acquire a share of the capital stock of another corporation that would, if it were issued at the time the new right was issued, be a prescribed right, other than a right that C. 34 Tax Amendm would not be a prescribed right if subsection (1.1) were read without reference to subparagraph (1.1)(e)(i) where the acquired right is a right to acquire a share of the capital stock (I) of a mutual fund corporation, or (II) of a corporation that becomes a mutual fund corporation within 90 days after the acquisition of the acquired right. (3) For the purposes of subsections (1) and (1.1), (a) the dividend entitlement of a share of the capital stock of a corporation is deemed not to be fixed, limited to a maximum or established to be not less than a minimum where all dividends on the share are determined solely by reference to a multiple or fraction of the dividend entitlement of another share of the capital stock of the corporation, or of another corporation that controls the corporation, where the dividend entitlement of that other share is not described in subparagraph (1)(a)(i); and (b) the liquidation entitlement of a share of the capital stock of a corporation, or of a right to acquire a share of the capital stock of the corporation, as the case may be, is deemed not to be fixed, limited to a maximum or established to be not less than a minimum where (i) all the liquidation entitlement is determinable solely by reference to (A) the liquidation entitlement of another share of the capital stock of the corporation (or a share of the capital stock of another corporation that controls the corporation), or Impôt et ta 2011-2012-2013 (B) the liquidation entitlement of a right to acquire the capital stock of the corporation (or another corporation that controls the corporation), (ii) the liquidation entitlement described in clause (i)(A), if any, is not described in subparagraph (1)(a)(ii), and (iii) the liquidation entitlement described in clause (i)(B), if any, is not described in paragraph (1.1)(a). (4) For the purposes of paragraphs (1)(c) and (e) and (1.1)(d) and (f), an agreement entered into between the first holder of a share or right and another person or partnership for the sale of the share or right to that other person or partnership for its fair market value at the time the share or right is acquired by the other person or partnership (determined without regard to the agreement) is deemed not to be an undertaking with respect to the share or right, as the case may be. (5) The definition “excluded obligation” in subsection 6202.1(5) of the Regulations is replaced by the following: “excluded obligation”, in relation to a share or new right issued by a corporation, means (a) an obligation of the corporation (i) with respect to eligibility for, or the amount of, any assistance under the Canadian Exploration and Development Incentive Program Act, the Canadian Exploration Incentive Program Act, the Ontario Mineral Exploration Program Act, R.S.O., c. O.27, or The Mineral Exploration Incentive Program Act, S.M. 1991-92, c. 45, or (ii) with respect to the making of an election respecting such assistance and the flowing out of such assistance to the holder of the share or the new right in accordance with any of those Acts, (b) an obligation of the corporation, in respect of the share or the new right, to distribute an amount that represents a payment out of assistance to which the corporation is entitled C. 34 Tax Amendm (i) as a consequence of the corporation making expenditures funded by consideration received for shares or new rights issued by the corporation in respect of which the corporation purports to renounce an amount under subsection 66(12.6) of the Act, and (ii) under section 25.1 of the Income Tax Act, R.S.B.C., 1996, c. 215, or (c) an obligation of any person or partnership to effect an undertaking to indemnify a holder of the share or the new right or, where the holder is a partnership, a member of the partnership, for an amount not exceeding the amount of any tax payable under the Act or the laws of a province by the holder or the member of the partnership, as the case may be, as a consequence of (i) the failure of the corporation to renounce an amount to the holder in respect of the share or the new right, or (ii) a reduction, under subsection 66(12.73) of the Act, of an amount purported to be renounced to the holder in respect of the share or the new right; (obligation exclue) (6) Subsection 6202.1(5) of the Regulations is amended by adding the following in alphabetical order: “new right” means a right that is issued after December 20, 2002 to acquire a share of the capital stock of a corporation, other than a right that is issued at a particular time before 2003 (a) pursuant to an agreement in writing made on or before December 20, 2002, (b) as part of a distribution of rights to the public made in accordance with the terms of a prospectus, preliminary prospectus, registration statement, offering memorandum or notice, required by law to be filed before Impôt et ta 2011-2012-2013 distribution of the rights begins, filed on or before December 20, 2002 with a public authority in Canada in accordance with the securities legislation of the province in which the rights are distributed, or (c) to a partnership interests in which were issued as part of a distribution to the public made in accordance with the terms of a prospectus, preliminary prospectus, registration statement, offering memorandum or notice, required by law to be filed before distribution of the interests begins, filed on or before December 20, 2002 with a public authority in Canada in accordance with the securities legislation of the province in which the interests are distributed, where all interests in the partnership issued at or before the particular time were issued (i) as part of the distribution, or (ii) before the beginning of the distribution; (nouveau droit) (7) Subsections (1) to (6) apply to shares and rights issued under an agreement made after December 20, 2002. 403. (1) The portion of section 6701 of the Regulations before paragraph (a) is replaced by the following: 6701. For the purposes of paragraph 40(2)(i), clause 53(2)(k)(i)(C), the definition “public corporation” in subsection 89(1), the definition “specified investment business” in subsection 125(7), the definition “approved share” in subsection 127.4(1), subsections 131(8) and (11), section 186.1, the definition “financial intermediary corporation” in subsection 191(1), the definition “eligible investment” in subsection 204.8(1) and subsection 204.81(8.3) of the Act, “prescribed labour-sponsored venture capital corporation” means, at any particular time, (2) Subsection (1) is deemed to have come into force on October 24, 2012. C. 34 Tax Amendm 404. (1) The Regulations are amended by adding the following after section 6707: 6708. For the purpose of paragraph 204.8(2)(b) and subsection 204.81(8.3) of the Act, section 27.2 of the Community Small Business Investment Funds Act, 1992, S.O. 1992, c. 18, is a prescribed wind-up rule. 6709. For the purposes of section 211.81 of the Act, sections 1086.14 and 1086.20 of the Taxation Act, R.S.Q., c. I-3, are prescribed provisions of a provincial law. (2) Subsection (1) is deemed to have come into force on October 24, 2012. 405. (1) Section 6802 of the Regulations is amended by striking out “or” at the end of paragraph (f), by adding “or” at the end of paragraph (g) and by adding the following after paragraph (g): (h) a trust established (i) to hold shares of Air Canada, pursuant to the June 2009 memorandum of understanding between Air Canada and certain trade unions who represent employees of Air Canada, if (A) the shares are held by the trust for the benefit of the trade unions, and (B) each of the trade unions may direct the trustee to contribute, from time to time, amounts received or receivable by the trust in respect of the shares, whether as dividends, proceeds of disposition or otherwise, to one or more registered pension plans under which Air Canada is a participating employer, or (ii) in relation to the wind-up of a registered pension plan sponsored by Fraser Papers Inc., if (A) shares are held by the trust for the benefit of the registered pension plan, and (B) the trustee will contribute amounts received or receivable by the trust in respect of the shares, whether as 2011-2012-2013 Impôt et ta dividends, proceeds of disposition or otherwise, to the registered pension plan, not later than December 31, 2018. (2) Subsection (1) is deemed to have come into force on January 1, 2009. 406. (1) Part LXXXI of the Regulations is repealed. (2) Subsection (1) applies to taxation years that begin after October 31, 2011. 407. (1) The definition “predecessor employer” in subsection 8500(1) of the Regulations is replaced by the following: “predecessor employer” means, in relation to a particular employer, an employer (in this definition referred to as the “vendor”) who has sold, assigned or otherwise disposed of all or part of the vendor’s business or undertaking or all or part of the assets of the vendor’s business or undertaking to the particular employer or to another employer who, at any time after the sale, assignment or other disposition, becomes a predecessor employer in relation to the particular employer, if all or a significant number of employees of the vendor have, in conjunction with the sale, assignment or disposition, become employees of the employer acquiring the business, undertaking or assets; (employeur remplacé) (2) Section 8500 of the Regulations is amended by adding the following after subsection (1.1): (1.2) The definition “predecessor employer” in subsection (1) applies for the purpose of subsection 147.2(8) of the Act. (3) Section 8500 of the Regulations is amended by adding the following after subsection (8): (9) For the purposes of paragraph 147.3(6)(b) of the Act and subparagraphs 8502(d)(iv) and 8503(2)(h)(iii), if an amount is transferred in accordance with subsection 147.3(3) of the Act to a defined benefit C. 34 Tax Amendm provision (referred to in this subsection as the “current provision”) of a registered pension plan from a defined benefit provision (referred to in this subsection as the “former provision”) of another registered pension plan on behalf of all or a significant number of members whose benefits under the former provision are replaced by benefits under the current provision, each current service contribution made at a particular time under the former provision by a member whose benefits are so replaced is deemed to be a current service contribution made at that particular time under the current provision by the member. (4) Subsection (1) is deemed to have come into force on November 6, 2010, except that it does not apply in respect of a sale, assignment or disposition of a business or undertaking that occurred before that date. (5) Subsection (2) applies to contributions made after 1990. (6) Subsection (3) applies is deemed to have come into force on January 1, 2000. 408. (1) Paragraph 8502(b) of the Regulations is amended by striking out “or” at the end of subparagraph (iv), by adding “or” at the end of subparagraph (v) and by adding the following after subparagraph (v): (v.1) is paid by the trustee of a trust described in paragraph 6802(h), where the amount would have been an eligible contribution if the amount had been paid in respect of a defined benefit provision of the plan by an employer with respect to the employer’s employees or former employees, (2) Subsection (1) is deemed to have come into force on January 1, 2009. 409. (1) Section 8504 of the Regulations is amended by adding the following after subsection (2): Predecessor Employer Impôt et ta 2011-2012-2013 (2.1) For the purposes of subsection (2), if the pensionable service of the member under the provision includes a period throughout which the member was employed by a predecessor employer to an employer who participates in the plan, the predecessor employer is deemed to have participated under the provision for the benefit of the member. (2) Subsection (1) is deemed to have come into force on January 1, 1991. 410. (1) Paragraph 8514(2.1)(a) of the Regulations is replaced by the following: (a) the plan contains no money purchase provision other than a money purchase provision under which each member account is credited, on a reasonable basis and no less frequently than annually, an amount based on the income earned, losses incurred and capital gains and capital losses realized, on all of the property held by the plan; (2) Subsection (1) is deemed to have come into force on January 1, 2011. 411. (1) Section 8604 of the Regulations is repealed. (2) Subsection (1) is deemed to have come into force on December 20, 2002. 412. (1) Section 8901 of the Regulations and the heading before it are repealed. (2) Subsection (1) applies to fiscal periods that begin after the day on which this Act receives royal assent. PART 6 MEASURES IN RESPECT OF SALES TAX R.S., c. E-15 R.S., c. 7 (2nd Supp.), s. 38(1); R.S., c. 47 (4th Supp.), s. 52, Sch., item 5(3); 1999, c. 17, par. 155(a) EXCISE TAX ACT 413. Subsection 81.25(2) of the Excise Tax Act is repealed. C. 34 R.S., c. 7 (2nd Supp.), s. 38(1); 1999, c. 17, par. 155(b); 2002, c. 8, par. 183(1)(j) 414. Subsection 81.29(3) of the Act is repealed. Tax Amendm 415. (1) The Act is amended by adding the following after section 177: Collecting Body and Collective Societies Meaning of “collective society” 177.1 (1) In this section, “collective society” means a collective society, as defined in section 2 of the Copyright Act, that is a registrant. Copyright Act expressions (2) In this section, the expressions “collecting body”, “eligible author”, “eligible maker” and “eligible performer” have the same meanings as in section 79 of the Copyright Act. Supply by collecting body or collective society (3) If a collecting body or a collective society makes a taxable supply to a person that is an eligible author, eligible maker, eligible performer or a collective society and the supply includes a service of collecting or distributing the levy payable under section 82 of the Copyright Act, the value of the consideration for the supply is, for the purpose of determining tax payable in respect of the supply, deemed to be equal to the amount determined by the formula: A–B where A is the value of that consideration as otherwise determined for the purposes of this Part; and B is the part of the value of the consideration referred to in the description of A that is exclusively attributable to the service. (2) Subsection (1) is deemed to have come into force on March 19, 1998. 1997, c. 10, s. 45(1) 416. (1) Subsection 225.1(4.1) of the Act is replaced by the following: Impôt et ta 2011-2012-2013 Restriction (4.1) An amount is not to be included in the total for B in the formula set out in subsection (2) for a reporting period of a charity to the extent that, before the end of the period, the amount was refunded to the charity under this or any other Act of Parliament or was remitted to the charity under the Financial Administration Act or the Customs Tariff. (2) Subsection (1) applies for the purpose of determining the net tax of a charity for reporting periods beginning after 1996. PART 7 AMENDMENTS IN RESPECT OF TAX AGREEMENTS R.S., c. F-8; 1995, c. 17, s. 45(1) FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT 1992, c. 10, s. 1(2); 1998, c. 21, s. 76(1) 417. (1) The definition “administration agreement” in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act is replaced by the following: “administration agreement” « accord d’application » “administration agreement” means (a) an agreement between the Government of Canada and the government of a province or an aboriginal government under which (i) the Government of Canada will administer and enforce an Act of the legislature of the province, or legislation made by an aboriginal government, that imposes a tax and will make payments to the province or the aboriginal government in respect of the taxes collected, in accordance with the terms and conditions of the agreement, or (ii) the government of the province will administer and enforce an Act of Parliament that imposes a tax and will make payments to the Government of Canada in respect of the taxes collected, in accordance with the terms and conditions of the agreement, or C. 34 Tax Amendm (b) an agreement between the Government of Canada and the government of a province under which the government of the province will administer and enforce a First Nation law that imposes a tax and will make payments to the Government of Canada in respect of the taxes collected, in accordance with the terms and conditions of the agreement; (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: “First Nation law” « texte législatif autochtone » “First Nation law” has the meaning assigned by subsection 11(1) or 12(1) of the First Nations Goods and Services Tax Act. 418. (1) Section 7 of the Act is amended by adding the following after subsection (1): Restriction (1.1) An administration agreement referred to in paragraph (b) of the definition “administration agreement” in subsection 2(1) can only be entered into if the government of the province that is to administer and enforce the First Nation law also administers and enforces Part IX of the Excise Tax Act under an administration agreement referred to in paragraph (a) of that definition. (2) Section 7 of the Act is amended by adding the following after subsection (2): Amending agreement — exception to general rule (2.1) Subsection (2) does not apply to an amendment made to an administration agreement if the agreement authorizes the Minister or the Minister of National Revenue to make the amendment and the amendment does not fundamentally alter the terms and conditions of the agreement. Confirmation of past amendments (2.2) Amendments that were made to an administration agreement before the day on which the Technical Tax Amendments Act, 2012 received royal assent and that, if subsection (2.1) had been in force on the date those amendments were made, would have been authorized under that subsection are, for greater certainty, ratified and confirmed and all actions taken and payments made as a result of those amendments are ratified and confirmed. 2011-2012-2013 Impôt et ta 419. The Act is amended by adding the following after section 7.3: Payments — First Nation law 7.31 If an administration agreement has been entered into in respect of a First Nation law, any amount that is payable by a person under the First Nation law shall, despite the First Nation law or any Act of Parliament, be remitted by that person to the government of the province that is a party to the administration agreement. 420. The Act is amended by adding the following after section 7.4: Net remittance — First Nation law 7.5 Despite any other enactment, if an administration agreement has been entered into in respect of a First Nation law, the government of the province that is a party to the administration agreement may, in accordance with the terms and conditions of the administration agreement, reduce the remittance to the Government of Canada of any amount it has collected on account of the tax imposed under the First Nation law by any amount it has paid to a person under that law. 2003, c. 15, s. 67 FIRST NATIONS GOODS AND SERVICES TAX ACT 2005, c. 19, s. 3(1) 421. The definition “administration agreement” in subsection 2(1) of the First Nations Goods and Services Tax Act is replaced by the following: “administration agreement” « accord d’application » “administration agreement”, in Part 1, means an agreement referred to in subsection 5(2) and entered into with the authorized body of a first nation and, in Part 2, means an agreement referred to in section 22 and entered into with a council of the band. 2005, c. 19, s. 5 422. Subsection 3(1.1) of the Act is replaced by the following: Section 89 of Indian Act (1.1) A first nation law, as defined in subsection 11(1) or 12(1), or an obligation to pay an amount that arises from the application of section 14, may, despite section 89 of the Indian Act, be administered and enforced by Her Majesty in right of Canada, by an agent of the first nation or, if the first nation law is administered by the government of a province C. 34 Tax Amendm under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, by Her Majesty in right of the province. 423. Subsection 4(9) of the Act is replaced by the following: Reporting and payment of tax (9) Tax that is imposed under a law of a first nation enacted under subsection (1) in respect of the bringing of property onto the lands of the first nation shall become payable by the person who brings it onto the lands at the time it is brought onto the lands and (a) if the person is a registrant who acquired the property for consumption, use or supply primarily in the course of commercial activities of the person, the person shall, on or before the day on or before which the person’s return in respect of net tax is required to be filed under the law of the first nation for the reporting period in which the tax became payable, (i) report the tax in that return, and (ii) pay the tax to the Receiver General, or, if the law of the first nation is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, to the appropriate minister for that province; and (b) in any other case, the person shall, on or before the last day of the month following the calendar month in which the tax became payable, (i) file with the Minister of National Revenue or, if the law of the first nation is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, with the appropriate minister for that province a return in respect of the tax, in the manner and in the form authorized by the Minister of National Revenue and containing information specified by that Minister, and (ii) pay the tax to the Receiver General or to the appropriate minister for that province, as the case may be. 2011-2012-2013 Impôt et ta 424. (1) Paragraphs 5(2)(e) and (f) of the Act are replaced by the following: (e) for the administration and enforcement of the first nation law by the Government of Canada or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, by the government of the province and for the collection, by the Government of Canada or the government of the province, as the case may be, of amounts imposed under that law; (f) for the provision by the Government of Canada or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, by the government of the province to the first nation of information acquired in the administration and enforcement of the first nation law or, subject to section 295 of the Excise Tax Act, of Part IX of that Act, and for the provision by the first nation to the Government of Canada or the government of the province, as the case may be, of information acquired in the administration of the first nation law; (2) Subsection 5(5) of the Act is replaced by the following: Payments to other persons (5) Subject to subsection (6), if an administration agreement has been entered into in respect of a first nation law, as defined in subsection 11(1) or 12(1), payments may be made to a person out of the Consolidated Revenue Fund on account of any amount that is payable to the person under that law in accordance with the agreement unless the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act. 425. Section 16 of the Act is replaced by the following: C. 34 Information reports 16. (1) If an administration agreement entered into by the authorized body of a first nation is in effect in respect of a first nation law, as defined in subsection 11(1) or 12(1), the Minister of National Revenue or, if the first nation law is administered by the government of a province under an agreement entered into under section 7 of the Federal-Provincial Fiscal Arrangements Act, the appropriate minister for that province may, for the purposes of the administration agreement, require any person having a place of business, or maintaining assets of a business, on the lands of the first nation to make a report respecting supplies relating to that business made by the person or property or services acquired or imported for consumption, use or supply in connection with those lands and that business. Form and manner of filing (2) A report under subsection (1) shall be made in the manner and form authorized by the Minister of National Revenue and at the time and containing information specified by that Minister. The report shall be filed with the Minister of National Revenue or, if a first nation law is administered by the government of a province under an agreement referred to in that subsection, with the appropriate minister for that province. Tax Amendm PART 8 COORDINATING AMENDMENTS 2012, c. 16 426. (1) In this section, “other Act” means the Pooled Registered Pension Plans Act. (2) If this Act receives royal assent after the first day on which both the other Act and subsection 2(1) of the Jobs and Growth Act, 2012 are in force, then, on the day on which this Act receives royal assent, subparagraph 6(1)(a)(i) of the Income Tax Act, as enacted by subsection 170(1) of this Act, is replaced by the following: 2011-2012-2013 Impôt et ta (i) derived from the contributions of the taxpayer’s employer to or under a deferred profit sharing plan, an employee life and health trust, a group sickness or accident insurance plan, a group term life insurance policy, a pooled registered pension plan, a private health services plan, a registered pension plan or a supplementary unemployment benefit plan, (3) If both the other Act and subsection 2(1) of the Jobs and Growth Act, 2012 come into force on the same day as this Act receives royal assent, then this Act is deemed to have received royal assent before the coming into force of that subsection 2(1). (4) On the first day on which the other Act is in force and this Act has received royal assent, (a) the portion of paragraph 60(n.1) of the Income Tax Act before subparagraph (i), as enacted by subsection 196(4) of this Act, is replaced by the following: Repayment of pension benefits (n.1) an amount paid by the taxpayer in the year to a pooled registered pension plan or registered pension plan if (b) subparagraph 60(n.1)(iii) of the Income Tax Act, as enacted by subsection 196(4) of this Act, is replaced by the following: (iii) no portion of the amount is deductible under any of paragraph 8(1)(m) and subsections 146(5) to (5.2) in computing the taxpayer’s income for the year; (5) On the first day on which the other Act is in force and on which both this Act and the Jobs and Growth Act, 2012 have received royal assent (a) section 253.1 of the Income Tax Act, as enacted by subsection 363(1) of this Act, is replaced by the following: C. 34 Investments in limited partnerships 253.1 For the purposes of subparagraph 108(2)(b)(ii), paragraphs 130.1(6)(b), 131(8)(b), 132(6)(b) and 146.1(2.1)(c), subsection 146.2(6), paragraph 146.4(5)(b), subsection 147.5(8), paragraph 149(1)(o.2), the definition “private holding corporation” in subsection 191(1) and regulations made for the purposes of paragraphs 149(1)(o.3) and (o.4), if a trust or corporation holds an interest as a member of a partnership and, by operation of any law governing the arrangement in respect of the partnership, the liability of the member as a member of the partnership is limited, the member shall not, solely because of its acquisition and holding of that interest, be considered to carry on any business or other activity of the partnership. Tax Amendm (b) section 57 of the Jobs and Growth Act, 2012 is deemed never to have come into force and is repealed. (6) Subsection (4) applies to the 2009 and subsequent taxation years, except that, before the day on which the other Act comes into force (a) the portion of paragraph 60(n.1) of the Income Tax Act before subparagraph (i), as enacted by paragraph (4)(a), is to be read without reference to “pooled registered pension plan or”; and (b) subparagraph 60(n.1)(iii) of the Income Tax Act, as enacted by paragraph (4)(b), is to be read as follows: (iii) no portion of the amount is deductible under paragraph 8(1)(m) in computing the taxpayer’s income for the year; Bill C-45 427. (1) Subsections (2) to (5) apply if Bill C-45, introduced in the 1st session of the 41st Parliament and entitled Jobs and Growth Act, 2012 (in this section referred to as the “other Act”), receives royal assent. (2) On the first day on which both the other Act and this Act have received royal assent, 2011-2012-2013 Impôt et ta (a) the portion of subsection 18(5) of the Income Tax Act before the definition “outstanding debts to specified non-residents” is replaced by the following: Definitions (5) Notwithstanding any other provision of this Act (other than subsection (5.1)), in this subsection and subsections (4) to (6), (b) the definition “specified proportion” in subsection 18(5) of the Income Tax Act is repealed; (c) the portion of subsection 93.1(1) of the Income Tax Act before paragraph (a) is replaced by the following: Shares held by partnership 93.1 (1) For the purposes of determining whether a non-resident corporation is a foreign affiliate of a corporation resident in Canada for the purposes of subsections (2), 20(12) and 39(2.1), sections 90, 93 and 113, paragraphs 128.1(1)(c.3) and (d), section 212.3 and subsection 219.1(2), (and any regulations made for the purposes of those provisions), section 95 (to the extent that it is applied for the purposes of those provisions), paragraph 95(2)(g.04) and section 126, if, based on the assumptions contained in paragraph 96(1)(c), at any time shares of a class of the capital stock of a corporation are owned by a partnership or are deemed under this subsection to be owned by a partnership, then each member of the partnership is deemed to own at that time the number of those shares that is equal to the proportion of all those shares that (d) clause 212.3(9)(c)(ii)(B) of the Income Tax Act, as enacted by subsection 49(1) of the other Act, is replaced by the following: (B) as a dividend or qualifying return of capital, within the meaning assigned by subsection 90(3), in respect of a class of subject shares, or the portion of a dividend or qualifying return of capital in respect of a class of substituted shares that may reasonably be considered to relate to the subject shares, or C. 34 Tax Amendm (e) subparagraph 212.3(18)(b)(vii) of the Income Tax Act, as enacted by subsection 49(1) of the other Act, is replaced by the following: (vii) as a dividend or a qualifying return of capital, within the meaning assigned by subsection 90(3), in respect of the shares of another non-resident corporation that is, immediately before the investment time, a foreign affiliate of the CRIC; (f) paragraph 212.3(20)(a) of the Income Tax Act, as enacted by subsection 49(1) of the other Act, is replaced by the following: (a) the total of all amounts each of which is the amount of a debt obligation assumed by the CRIC in respect of the liquidation and dissolution, redemption, dividend or qualifying return of capital, as the case may be, and (g) the portion of section 8201 of the Income Tax Regulations before paragraph (a) is replaced by the following: 8201. For the purposes of subsection 16.1(1), the definition “outstanding debts to specified non-residents” in subsection 18(5), subsections 100(1.3) and 112(2), the definition “qualified Canadian transit organization” in subsection 118.02(1), subsections 125.4(1) and 125.5(1), the definition “taxable supplier” in subsection 127(9), subparagraph 128.1(4)(b)(ii), paragraphs 181.3(5)(a) and 190.14(2)(b), the definition “Canadian banking business” in subsection 248(1) and paragraph 260(5)(a) of the Act, a “permanent establishment” of a person or partnership (either of whom is referred to in this section as the “person”) means a fixed place of business of the person, including an office, a branch, a mine, an oil well, a farm, a timberland, a factory, a workshop or a warehouse if the person has a fixed place of 2011-2012-2013 Impôt et ta business and, where the person does not have any fixed place of business, the principal place at which the person’s business is conducted, and (3) Paragraph (2)(c) is deemed to have come into force on August 20, 2011, except that before March 29, 2012, the portion of subsection 93.1(1) of the Income Tax Act before paragraph (a), as enacted by subsection paragraph 2(c), is to be read as follows: 93.1 (1) For the purposes of determining whether a non-resident corporation is a foreign affiliate of a corporation resident in Canada for the purposes of subsections (2), 20(12) and 39(2.1), sections 90, 93 and 113, paragraph 128.1(1)(d), (and any regulations made for the purposes of those provisions), section 95 (to the extent that it is applied for the purposes of those provisions), paragraph 95(2)(g.04) and section 126, if, based on the assumptions contained in paragraph 96(1)(c), at any time shares of a class of the capital stock of a corporation are owned by a partnership or are deemed under this subsection to be owned by a partnership, then each member of the partnership is deemed to own at that time the number of those shares that is equal to the proportion of all those shares that (4) Clause 212.3(9)(c)(ii)(B) of the Income Tax Act, as enacted by paragraph (2)(d), subparagraph 212.3(18)(b)(vii) of that Act, as enacted by paragraph (2)(e), and paragraph 212.3(20)(a) of that Act, as enacted by paragraph (2)(f), apply in respect of transactions and events that occur after March 28, 2012, other than transactions and events to which subsections 212.3(9), (18) and (20) of the Income Tax Act, as enacted by subsection 49(1) of the other Act, do not apply because of subsection 49(2) or (3) of the other Act. (5) Paragraph (2)(g) applies to the 2012 and subsequent taxation years. C. 34 Tax Amendments, SCHEDULE (Section 366) SCHEDULE (Subsection 181(1)) LISTED CORPORATIONS 2419726 Canada Inc. Ally Credit Canada Limited/Ally Crédit Canada Limitée AmeriCredit Financial Services of Canada Ltd. AVCO Financial Services Quebec Limited Bombardier Capital Ltd. Canaccord Capital Credit Corporation/Corporation de crédit Canaccord capital Canaccord Financial Holdings Inc./Corporation financière Canaccord Inc. Canadian Cooperative Agricultural Financial Services Canadian Home Income Plan Corporation Citibank Canada Investment Funds Limited Citicapital Commercial Corporation/Citicapital Corporation Commerciale Citi Cards Canada Inc./Cartes Citi Canada Inc. Citi Commerce Solutions of Canada Ltd. CitiFinancial Canada East Corporation/CitiFinancière, corporation du Canada Est CitiFinancial Canada, Inc./CitiFinancière Canada, Inc. CitiFinancial Mortgage Corporation/CitiFinancière, corporation de prêts hypothécaires CitiFinancial Mortgage East Corporation/CitiFinancière, corporation de prêts hypothécaires de l’Est Citigroup Finance Canada Inc. Crédit Industriel Desjardins CU Credit Inc. Ford Credit Canada Limited GE Card Services Canada Inc./GE Services de Cartes du Canada Inc. GMAC Residential Funding of Canada, Limited Household Commercial Canada Inc. Household Finance Corporation Limited Household Finance Corporation of Canada Household Realty Corporation Limited Hudson’s Bay Company Acceptance Limited John Deere Credit Inc./Crédit John Deere Inc. Merchant Retail Services Limited PACCAR Financial Ltd./Compagnie Financière Paccar Ltée 2011-2012-2013 Impôt et taxes (2 Paradigm Fund Inc./Le Fonds Paradigm Inc. Prêts étudiants Atlantique Inc./Atlantic Student Loans Inc. Principal Fund Incorporated RT Mortgage-Backed Securities Limited RT Mortgage-Backed Securities II Limited State Farm Finance Corporation of Canada/Corporation de Crédit State Farm du Canada Trans Canada Credit Corporation Trans Canada Retail Services Company/Société de services de détails trans Canada Wells Fargo Financial Canada Corporation Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 36 An Act respecting language skills ASSENTED TO 26th JUNE, 2013 BILL C-419 SUMMARY This enactment provides that persons appointed to certain offices must be able to speak and understand clearly both official languages. 60-61-62 ELIZABETH II —————— CHAPTER 36 An Act respecting language skills [Assented to 26th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This act may be cited as the Language Skills Act. LANGUAGE SKILLS Requirements 2. Any person appointed to any of the following offices must, at the time of his or her appointment, be able to speak and understand clearly both official languages: (a) the Auditor General of Canada, appointed pursuant to subsection 3(1) of the Auditor General Act; (b) the Chief Electoral Officer, appointed pursuant to subsection 13(1) of the Canada Elections Act; (c) the Commissioner of Official Languages for Canada, appointed pursuant to subsection 49(1) of the Official Languages Act; (d) the Privacy Commissioner, appointed pursuant to subsection 53(1) of the Privacy Act; (e) the Information Commissioner, appointed pursuant to subsection 54(1) of the Access to Information Act; (f) the Senate Ethics Officer, appointed pursuant to section 20.1 of the Parliament of Canada Act; C. 36 Languag (g) the Conflict of Interest and Ethics Commissioner, appointed pursuant to subsection 81(1) of the Parliament of Canada Act; (h) the Commissioner of Lobbying, appointed pursuant to subsection 4.1(1) of the Lobbying Act; (i) the Public Sector Integrity Commissioner, appointed pursuant to subsection 39(1) of the Public Servants Disclosure Protection Act; (j) the President of the Public Service Commission, appointed pursuant to subsection 4(5) of the Public Service Employment Act. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 1 An Act to amend the Financial Consumer Agency of Canada Act ASSENTED TO 27th MARCH, 2013 BILL C-28 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Financial Consumer Agency of Canada Act”. SUMMARY This enactment amends the Financial Consumer Agency of Canada Act to create the position of Financial Literacy Leader within the Agency. The Leader is to be appointed by the Governor in Council to exercise leadership at the national level to strengthen the financial literacy of Canadians. The amendments also provide for the other powers, duties and functions of the Financial Literacy Leader. 60-61-62 ELIZABETH II —————— CHAPTER 1 An Act to amend the Financial Consumer Agency of Canada Act [Assented to 27th March, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Financial Literacy Leader Act. 2001, c. 9 FINANCIAL CONSUMER AGENCY OF CANADA ACT 2. Section 2 of the Financial Consumer Agency of Canada Act is amended by adding the following in alphabetical order: “Financial Literacy Leader” « chef du développement de la littératie financière » “Financial Literacy Leader” means the person appointed under section 4.1. 3. Subsection 3(2) of the Act is amended by striking out “and” at the end of paragraph (e), by adding “and” at the end of paragraph (f) and by adding the following after paragraph (f): (g) collaborate and coordinate its activities with stakeholders to contribute to and support initiatives to strengthen the financial literacy of Canadians. 4. The heading before section 4 of the Act is replaced by the following: C. 1 Financial Consumer COMMISSIONER OF AGENCY AND FINANCIAL LITERACY LEADER 5. The Act is amended by adding the following after section 4: Appointment of Financial Literacy Leader 4.1 (1) The Governor in Council shall appoint an officer to be called the Financial Literacy Leader who shall act under the instructions of the Commissioner. Tenure of office and removal (2) The Financial Literacy Leader holds office during pleasure for a term of not more than five years. Further terms (3) The Financial Literacy Leader, on the expiry of any term of office, is eligible to be reappointed for a further term of office. Absence or incapacity (4) In the event of the absence or incapacity of the Financial Literacy Leader, or if the office of Financial Literacy Leader is vacant, the Minister may appoint a qualified person to exercise the powers and perform the duties and functions of the Financial Literacy Leader, but no person may be so appointed for a term of more than 90 days without the approval of the Governor in Council. Remuneration (5) The Financial Literacy Leader shall be paid the remuneration fixed by the Governor in Council. Expenses (6) The Financial Literacy Leader and any person appointed under subsection (4) are entitled to be paid reasonable travel and living expenses incurred in the course of performing their duties while absent from their ordinary place of work. Deemed employment (7) The Financial Literacy Leader and any person appointed under subsection (4) are deemed to be employed in the public service for the purposes of the Public Service Superannuation Act and to be employed in the federal public administration for the purposes of the Government Employees Compensation Act and any regulations made under section 9 of the Aeronautics Act. 6. The heading before section 5 of the Act is replaced by the following: 2011-2012-2013 Agence de la consommation en POWERS, DUTIES AND FUNCTIONS OF COMMISSIONER AND OF FINANCIAL LITERACY LEADER 7. The Act is amended by adding the following after section 5: Powers, duties and functions of Financial Literacy Leader 5.01 The Financial Literacy Leader shall exercise leadership at the national level to strengthen the financial literacy of Canadians. He or she may carry on any activity that he or she considers necessary in furtherance of that purpose, within the objects described in subsection 3(2). 2010, c. 12, s. 1853 8. (1) Subsection 5.1(1) of the Act is replaced by the following: Minister’s direction 5.1 (1) The Minister may give a written direction to the Agency if he or she is of the opinion that it can strengthen consumer protection and the public’s confidence in that protection or enhance the financial literacy of Canadians. 2010, c. 12, s. 1853 (2) Subsection 5.1(3) of the Act is replaced by the following: Best interests (3) Compliance by the Agency with a direction is deemed to be in its best interests. 9. Subsection 6(2) of the French version of the Act is replaced by the following: Exception (2) Par dérogation au paragraphe (1), le commissaire peut occuper tout autre poste ou exercer toutes autres fonctions, à titre gratuit, sous l’autorité ou au service de Sa Majesté. 10. The Act is amended by adding the following after section 6: Duties and functions of Financial Literacy Leader generally 6.1 (1) The Financial Literacy Leader shall engage exclusively in the duties and functions of the Financial Literacy Leader referred to in section 5.01. Other duties (2) Despite subsection (1), the Financial Literacy Leader may hold any other office under Her Majesty or perform any other duties for Her Majesty, but not for reward. C. 1 2007, c. 29, s. 154 11. Subsection 13(3) of the Act is replaced by the following: Payment for activity (3) If the Agency carries on any activity in furtherance of an object described in paragraph 3(2)(d), (e) or (g) on the Minister’s recommendation, the Minister may on terms and conditions approved by the Treasury Board, in any fiscal year, make a payment out of the Consolidated Revenue Fund to the Agency for the purposes of the activity. Financial Consumer 12. Section 18 of the Act is amended by adding the following after subsection (4): Assessment for financial literacy (4.1) The Commissioner may, during a fiscal year, impose an assessment against any financial institution to cover some or all of the expenses related to initiatives to strengthen the financial literacy of Canadians. 13. Section 33 of the Act is replaced by the following: No liability 33. No action lies against Her Majesty, the Minister, the Commissioner, the Financial Literacy Leader, any Deputy Commissioner, any officer or employee of the Agency or any person acting under the direction of the Commissioner for anything done or omitted to be done in good faith in the administration or discharge of any powers or duties that under any Act of Parliament are intended or authorized to be executed or performed. 14. Section 34 of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and’’ at the end of paragraph (b) and by adding the following after paragraph (b): (c) its collaboration with stakeholders, and the coordination of its activities with those of stakeholders, to contribute to and support initiatives to strengthen the financial literacy of Canadians. COORDINATING AMENDMENT Bill S-5 15. If Bill S-5, introduced in the 1st session of the 41st Parliament and entitled the Financial System Review Act, receives royal assent, then, on the first day on which both 2011-2012-2013 Agence de la consommation en section 220 of that Act and section 5 of this Act are in force, section 33.1 of the Financial Consumer Agency of Canada Act is replaced by the following: Not compellable 33.1 The Commissioner, the Financial Literacy Leader, any Deputy Commissioner, any officer or employee of the Agency or any person acting under the instructions of the Commissioner, is not a compellable witness in any civil proceedings in respect of any matter coming to their knowledge as a result of exercising any of their powers or performing any of their duties or functions under this Act or the Acts listed in Schedule 1. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 37 An Act to amend the Canadian Human Rights Act (protecting freedom) ASSENTED TO 26th JUNE, 2013 BILL C-304 SUMMARY This enactment amends the Canadian Human Rights Act by deleting section 13 to ensure there is no infringement on freedom of expression guaranteed by the Canadian Charter of Rights and Freedoms. 60-61-62 ELIZABETH II —————— CHAPTER 37 An Act to amend the Canadian Human Rights Act (protecting freedom) [Assented to 26th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. H-6 CANADIAN HUMAN RIGHTS ACT 1. Section 4 of the Canadian Human Rights Act is replaced by the following: Orders regarding discriminatory practices 4. A discriminatory practice, as described in sections 5 to 14.1, may be the subject of a complaint under Part III and anyone found to be engaging or to have engaged in a discriminatory practice may be made subject to an order as provided in section 53. 2. Section 13 of the Act is repealed. 3. Paragraph 40(5)(b) of the Act is replaced by the following: (b) occurred in Canada and was a discriminatory practice within the meaning of section 5, 8, 10 or 12 in respect of which no particular individual is identifiable as the victim; 4. Section 54 of the Act is replaced by the following: Limitation 54. No order that is made under subsection 53(2) may contain a term (a) requiring the removal of an individual from a position if that individual accepted employment in that position in good faith; or C. 37 Canadian Human Righ (b) requiring the expulsion of an occupant from any premises or accommodation, if that occupant obtained those premises or accommodation in good faith. 5. Section 57 of the Act is replaced by the following: Enforcement of order 57. An order under section 53 may, for the purpose of enforcement, be made an order of the Federal Court by following the usual practice and procedure or by the Commission filing in the Registry of the Court a copy of the order certified to be a true copy. COMING INTO FORCE Coming into force 6. This Act comes into force on the day that is one year after the day on which it receives royal assent. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 27 An Act to implement conventions, protocols, agreements and a supplementary convention, concluded between Canada and Namibia, Serbia, Poland, Hong Kong, Luxembourg and Switzerland, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes ASSENTED TO 19th JUNE, 2013 BILL S-17 SUMMARY This enactment implements four recent tax treaties that Canada has concluded with Namibia, Serbia, Poland and Hong Kong. This enactment also implements amendments to provisions for the exchange of tax information found in the tax treaties that Canada has concluded with Luxembourg and Switzerland. The tax treaties with Namibia, Serbia, Poland and Hong Kong are generally patterned on the Model Tax Convention on Income and on Capital developed by the Organisation for Economic Co-operation and Development (OECD). The amendments to the treaties with Luxembourg and Switzerland ensure that their provisions for the exchange of tax information reflect the current OECD standard on this matter. Tax treaties have two main objectives: the avoidance of double taxation and the prevention of fiscal evasion. Since a tax treaty provides relief from taxation rules in the Income Tax Act, it becomes effective only after being given precedence over domestic legislation by an Act of Parliament such as this one. Finally, for each instrument implemented by this Act to become effective, it must be ratified after the enactment of this Act. TABLE OF PROVISIONS AN ACT TO IMPLEMENT CONVENTIONS, PROTOCOLS, AGREEMENTS AND A SUPPLEMENTARY CONVENTION, CONCLUDED BETWEEN CANADA AND NAMIBIA, SERBIA, POLAND, HONG KONG, LUXEMBOURG AND SWITZERLAND, FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES SHORT TITLE 1. Tax Conventions Implementation Act, 2013 PART 1 CANADA–NAMIBIA TAX CONVENTION 2. Canada–Namibia Tax Convention Act, 2013 PART 2 CANADA–SERBIA TAX CONVENTION 3. Canada–Serbia Tax Convention Act, 2013 PART 3 CANADA–POLAND TAX CONVENTION 4. Canada–Poland Tax Convention Act, 2013 PART 4 CANADA–HONG KONG TAX AGREEMENT 5. Canada–Hong Kong Tax Agreement Act, 2013 PART 5 CANADA–LUXEMBOURG TAX CONVENTION INCOME TAX CONVENTIONS IMPLEMENTATION ACT, 1999 6-8. Amendments CANADA–LUXEMBOURG 2012 PROTOCOL AND AGREEMENT 9. Instruments approved 10. Notification 11. Coming into force i PART 6 CANADA–SWITZERLAND TAX CONVENTION 12. Supplementary convention approved 13. Notification 14. Inconsistent laws 15. Coordination SCHEDULE 1 — NAMIBIA SCHEDULE 2 — SERBIA SCHEDULE 3 — POLAND SCHEDULE 4 — HONG KONG SCHEDULE 5 — LUXEMBOURG SCHEDULE 6 — SWITZERLAND 60-61-62 ELIZABETH II —————— CHAPTER 27 An Act to implement conventions, protocols, agreements and a supplementary convention, concluded between Canada and Namibia, Serbia, Poland, Hong Kong, Luxembourg and Switzerland, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes [Assented to 19th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Tax Conventions Implementation Act, 2013. PART 1 CANADA–NAMIBIA TAX CONVENTION 2. The Canada–Namibia Tax Convention Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 1 to this Act, is enacted: Short title 1. This Act may be cited as the Canada– Namibia Tax Convention Act, 2013. Definition of “Convention” 2. In this Act, “Convention” means the Convention between Canada and the Republic of Namibia set out in Schedule 1, as amended by the Protocol set out in Schedule 2. Convention approved 3. The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force. C. 27 Inconsistent laws — general rule 4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency. Regulations 5. The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions. Notification 6. The Minister of Finance must cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. Tax Conven PART 2 CANADA–SERBIA TAX CONVENTION 3. The Canada–Serbia Tax Convention Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 2 to this Act, is enacted: Short title 1. This Act may be cited as the Canada– Serbia Tax Convention Act, 2013. Definition of “Convention” 2. In this Act, “Convention” means the Convention between Canada and the Republic of Serbia set out in Schedule 1, as amended by the Protocol set out in Schedule 2. Convention approved 3. The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force. Inconsistent laws — general rule 4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. 2011-2012-2013 Conventions fi Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency. Regulations 5. The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions. Notification 6. The Minister of Finance must cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. PART 3 CANADA–POLAND TAX CONVENTION 4. The Canada–Poland Tax Convention Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 3 to this Act, is enacted: Short title 1. This Act may be cited as the Canada– Poland Tax Convention Act, 2013. Definition of “Convention” 2. In this Act, “Convention” means the Convention between Canada and the Republic of Poland set out in Schedule 1, as amended by the Protocol set out in Schedule 2. Convention approved 3. The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force. Inconsistent laws — general rule 4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency. C. 27 Regulations 5. The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions. Notification 6. The Minister of Finance must cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. Tax Conven PART 4 CANADA–HONG KONG TAX AGREEMENT 5. The Canada–Hong Kong Tax Agreement Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 4 to this Act, is enacted: Short title 1. This Act may be cited as the Canada– Hong Kong Tax Agreement Act, 2013. Definition of “Agreement” 2. In this Act, “Agreement” means the Agreement between the Government of Canada and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China set out in Schedule 1, as amended by the Protocol set out in Schedule 2. Agreement approved 3. The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force. Inconsistent laws — general rule 4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Agreement and the provisions of any other law, the provisions of this Act and the Agreement prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency. Regulations 5. The Minister of National Revenue may make any regulations that are necessary for carrying out the Agreement or for giving effect to any of its provisions. 2011-2012-2013 Notification Conventions fi 6. The Minister of Finance must cause a notice of the day on which the Agreement enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. PART 5 CANADA–LUXEMBOURG TAX CONVENTION 2000, c. 11 INCOME TAX CONVENTIONS IMPLEMENTATION ACT, 1999 6. Section 49 of the Income Tax Conventions Implementation Act, 1999 is replaced by the following: Definition of “Convention” 49. In this part, “Convention” means the Convention between the Government of Canada and the Government of the Grand Duchy of Luxembourg set out in Part 1 of Schedule 9, as amended by the Protocol and the Agreement set out, respectively, in Parts 2 and 3 of that Schedule. 7. Schedule 9 to the Act is amended by adding the following before the heading “CONVENTION SIGNED ON SEPTEMBER 10, 1999”: PART 1 8. Schedule 9 to the Act is amended by adding, after Part 1, the Parts 2 and 3 set out in Schedule 5 to this Act. CANADA–LUXEMBOURG 2012 PROTOCOL AND AGREEMENT Instruments approved 9. The Protocol and the Agreement set out in Schedule 5 are approved and have the force of law in Canada during the period that, by their terms, they are in force. Notification 10. The Minister of Finance must cause a notice of the day on which the Protocol and the Agreement set out in Schedule 5 enter into force to be published in the Canada Gazette within 60 days after their entry into force. C. 27 Coming into force 11. Sections 6 to 8 come into force on January 1 of the calendar year following the calendar year in which the Protocol and the Agreement set out in Schedule 5 enter into force. Tax Conven PART 6 CANADA–SWITZERLAND TAX CONVENTION Supplementary convention approved 12. The Supplementary Convention set out in Schedule 6 is approved and has the force of law in Canada during the period that, by its terms, it is in force. Notification 13. The Minister of Finance must cause a notice of the day on which the Supplementary Convention set out in Schedule 6 enters into force to be published in the Canada Gazette within 60 days after its entry into force. Inconsistent laws 14. For greater certainty, subject to the provisions of the Income Tax Conventions Interpretation Act, the provisions of the Convention between the Government of Canada and the Swiss Federal Council for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, as altered by the Protocol done on October 22, 2010 and the Supplementary Convention set out in Schedule 6, prevail over the provisions of any other law to the extent of the inconsistency. Coordination 15. For greater certainty, subject to sections 12 and 13, section 19 of An Act to implement conventions between Canada and Morocco, Canada and Pakistan, Canada and Singapore, Canada and the Philippines, Canada and the Dominican Republic and Canada and Switzerland for the avoidance of double taxation with respect to income tax applies to the Convention between the Government of Canada and the Swiss Federal Council for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, as altered by the 2011-2012-2013 Conventions fi Protocol done on October 22, 2010 and the Supplementary Convention set out in Schedule 6. C. 27 Tax Conventions, 2 SCHEDULE 1 (Section 2) SCHEDULE 1 (Section 2) CONVENTION BETWEEN CANADA AND THE REPUBLIC OF NAMIBIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL Canada and the Republic of Namibia, Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, Have agreed as follows: I. SCOPE OF THE CONVENTION ARTICLE 1 PERSONS COVERED This Convention shall apply to persons who are residents of one or both of the Contracting States. ARTICLE 2 TAXES COVERED 1. This Convention shall apply to taxes on income and on capital imposed on behalf of each Contracting State, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. 3. The existing taxes to which the Convention shall apply are, in particular: (a) in the case of Namibia, (i) the income tax, (ii) the non-resident shareholders’ tax, and (iii) the petroleum income tax, (hereinafter referred to as “Namibian Tax”); and (b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”). 4. The Convention shall apply also to any identical or substantially similar taxes and to taxes on capital which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws. 2011-2012-2013 Conventions fiscales II. DEFINITIONS ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires, (a) the term “Namibia” means the Republic of Namibia as defined under Article 1(4) of the Namibian Constitution, and, when used for the purpose of this Convention in a geographical sense, Namibia means the territory of Namibia, including its territorial sea and airspace over the territory and the territorial sea, as well as the exclusive economic zone and the continental shelf beyond that zone, over which Namibia exercises sovereign rights or jurisdiction in accordance with its national legislation and international law; (b) the term “Canada”, used in a geographical sense, means the territory of Canada, including its territorial sea and air space over the territory and the territorial sea, as well as the exclusive economic zone and the continental shelf beyond that zone, over which Canada exercises, in accordance with its legislation and with international law, sovereign rights or jurisdiction; (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Namibia or Canada; (d) the term “person” includes an individual, a trust, a company and any other body of persons; (e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term “competent authority” means (i) in the case of Canada, the Minister of Finance or the Minister’s authorised representative, and (ii) in the case of Namibia, the Minister of Finance or the Minister’s authorised representative; (h) the term “national” means (i) any individual possessing the nationality or citizenship of a Contracting State, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and (i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State except when such transport is principally between places within the other Contracting State. 2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time C. 27 Tax Conventions, 2 under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under the other laws of that State. ARTICLE 4 RESIDENT 1. For the purposes of this Convention, the term “resident of a Contracting State” means: (a) in the case of Namibia, any individual who is liable to tax by virtue of being ordinarily resident in Namibia and any other person who is liable to tax by virtue of that person having its place of effective management in Namibia; (b) in the case of Canada, any person who, under the laws of Canada, is liable to tax in Canada by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature; and (c) that State or a political subdivision or local authority thereof or any agency or instrumentality of that State, or of a subdivision or authority thereof. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where, by reason of the provisions of paragraph 1, a company is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour by mutual agreement to settle the question and to determine the mode of application of the Convention to such person. In endeavouring to settle the question, the competent authorities shall have regard to the corporation’s place of effective management, the place where the corporation is incorporated or otherwise constituted, and any other relevant factors. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by this Convention except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting States. 2011-2012-2013 Conventions fiscales 4. Where by reason of the provisions of paragraph 1 a person other than an individual or a company is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to such person. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by the Convention. ARTICLE 5 PERMANENT ESTABLISHMENT 1. For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term “permanent establishment” includes especially (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources. 3. A building site or construction or installation project constitutes a permanent establishment only if it lasts more than six months. 4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; or (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person – other than an agent of an independent status to whom paragraph 6 applies – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to C. 27 Tax Conventions, 2 conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. III. TAXATION OF INCOME ARTICLE 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. For the purposes of this Convention, the term “immovable property” shall have the meaning which it has for the purposes of the relevant tax law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property and to income from the alienation of such property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. 5. Where the ownership of shares or other rights in a company or legal person entitles the owner to the enjoyment of immovable property situated in a Contracting State and held by that company or legal person, income derived by the owner from the direct use, letting or use in any other form of the right of enjoyment may be taxed in that State. 2011-2012-2013 Conventions fiscales ARTICLE 7 BUSINESS PROFITS 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment and with all other persons. 3. In the determination of the profits of a permanent establishment, there shall be allowed those deductible expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise by way of interest on moneys lent to the head office of the enterprise or any of its other offices. 4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 5. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 6. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. C. 27 Tax Conventions, 2 ARTICLE 8 SHIPPING AND AIR TRANSPORT 1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1 and Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State. 3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. 4. For the purposes of this Article, (a) the term “profits” includes: (i) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and (ii) interest that is incidental to the operation of ships or aircraft in international traffic; and (b) the term “operation of ships or aircraft” by an enterprise, includes: (i) the charter or rental of ships or aircraft, and (ii) the rental of containers and related equipment, by that enterprise if that charter or rental is incidental to the operation by that enterprise of ships or aircraft in international traffic. ARTICLE 9 ASSOCIATED ENTERPRISES 1. Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations that differ from those that would be made between independent enterprises, then any income that would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, has not so accrued, may be included in the income of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included is income that would have 2011-2012-2013 Conventions fiscales accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those that would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. 3. A Contracting State shall not change the income of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its domestic laws and, in any case, after seven years from the end of the year in which the income that would be subject to such change would, but for the conditions referred to in paragraph 1, have been attributed to that enterprise. 4. The provisions of paragraphs 2 and 3 shall not apply in the case of fraud, wilful default or neglect. ARTICLE 10 DIVIDENDS 1. Dividends paid by a company that is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which: (i) holds directly at least 25 per cent of the share capital of the company paying the dividends where that company is a resident of Namibia, (ii) controls directly or indirectly at least 25 per cent of the voting power in the company paying the dividends where that company is a resident of Canada; and (b) 15 per cent of the gross amount of the dividends, in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term “dividends” as used in this Article means income from shares, “jouissance” shares or “jouissance” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case, the provisions of Article 7 shall apply. C. 27 Tax Conventions, 2 5. Where a company that is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other State, nor subject the company’s undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. ARTICLE 11 INTEREST 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. Notwithstanding the provisions of paragraph 2: (a) interest arising in a Contracting State and paid to, and beneficially owned, by the Government of the other Contracting State or of a political subdivision or local authority thereof, shall be taxable only in that other State; (b) interest arising in a Contracting State and paid in respect of indebtedness of the government of that State or of a political subdivision or local authority thereof shall, if the interest is beneficially owned by a resident of the other Contracting State, be taxable only in that other State; (c) interest arising in Namibia and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Export Development Canada; (d) interest arising in Canada and paid to a resident of Namibia shall be taxable only in Namibia if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by a financial institution of a public character with the objective of promoting exports as may be agreed to in writing between the competent authorities of the Contracting States; and (e) interest arising in a Contracting State and paid to a resident of the other Contracting State that is operated exclusively to administer or provide benefits under one or more pension, retirement or employee benefits plans shall not be taxable in the first-mentioned State provided that (i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State, and (ii) the interest is not derived from carrying on a trade or a business or from a related person. 2011-2012-2013 Conventions fiscales 4. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the State in which the income arises. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. The term “interest” also does not include income dealt with in Article 8 or Article 10. 5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case, the provisions of Article 7 shall apply. 6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 12 ROYALTIES 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. 3. Notwithstanding the provisions of paragraph 2, copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting) arising in a Contracting State and paid to a resident of the other Contracting State, who is the beneficial owner of the royalties, shall be taxable only in that other State. C. 27 Tax Conventions, 2 4. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright, patent, trade mark, design or model, plan, secret formula or process or other intangible property, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience, and includes payments of any kind in respect of motion picture films and works on film, videotape or other means of reproduction for use in connection with television. 5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case, the provisions of Article 7 shall apply. 6. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and another person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 13 CAPITAL GAINS 1. Gains derived by a resident of a Contracting State from the alienation of immovable property situated in the other Contracting State may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment that an enterprise of a Contracting State has or had in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State. 3. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic, or from movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. 4. Gains derived by a resident of a Contracting State from the alienation of 2011-2012-2013 Conventions fiscales (a) shares, the value of which is derived principally from immovable property situated in the other State, or (b) an interest in a trust and, in the case of Canada, an interest in a partnership, the value of which is derived principally from immovable property situated in that other State, may be taxed in that other State. For the purposes of this paragraph, the term “immovable property” does not include any property, other than rental property, in which the business of the company, partnership or trust is carried on. 5. Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident. ARTICLE 14 INCOME FROM EMPLOYMENT 1. Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the tax year concerned, and the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and such remuneration is not borne by a permanent establishment that the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State shall be taxable only in that State unless the remuneration is derived by a resident of the other Contracting State. ARTICLE 15 DIRECTORS’ FEES Directors’ fees and other similar payments derived by a resident of a Contracting State in the capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. ARTICLE 16 ARTISTES AND SPORTSPERSONS 1. Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or C. 27 Tax Conventions, 2 as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or a sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. Notwithstanding the provisions of paragraphs 1 and 2 income derived by a resident of a Contracting State, who is an entertainer or sportsperson, from that person’s personal activities as such in the other Contracting State, shall be exempt from tax in the Contracting State in which these activities are exercised if the activities are exercised within the framework of a visit which is substantially supported by the other Contracting State, a political subdivision, a local authority or a public institution thereof. ARTICLE 17 PENSIONS Any pension derived from sources within a Contracting State by an individual who is a resident of the other Contracting State and is subject to tax on the whole or a portion thereof in the other State, shall be exempt from tax in the first-mentioned State to the extent that such pension is subjected to tax in the other State. ARTICLE 18 GOVERNMENT SERVICE 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State, or (ii) did not become a resident of that State solely for the purpose of rendering the services. 2. The provisions of Articles 14 and 15 shall apply to remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. ARTICLE 19 STUDENTS 1. Payments which a student or business apprentice who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training 2011-2012-2013 Conventions fiscales receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, if such payments arise from sources outside that State. 2. In respect of grants or scholarships not covered by paragraph 1, a student or business apprentice referred to in paragraph 1, who is a resident of the first-mentioned State referred to in paragraph 1, shall be entitled to the same exemptions, reliefs or reductions in respect of taxes available to any other residents of that State. ARTICLE 20 OTHER INCOME 1. Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, such income may also be taxed in the State in which it arises and according to the law of that State. Where such income is income from a trust, other than a trust to which contributions were deductible, the tax so charged shall, if the income is taxable in the Contracting State in which the beneficial owner is a resident, not exceed 15 per cent of the gross amount of the income. IV. TAXATION OF CAPITAL ARTICLE 21 CAPITAL 1. Capital represented by immovable property owned by a resident of a Contracting State and situated in the other Contracting State may be taxed in that other State. 2. Capital represented by movable property forming part of the business property of a permanent establishment that an enterprise of a Contracting State has in the other Contracting State, may be taxed in that other State. 3. Capital represented by ships and aircraft operated by an enterprise of a Contracting State in international traffic and by movable property pertaining to the operation of such ships and aircraft shall be taxable only in that State. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. V. METHODS FOR ELIMINATION OF DOUBLE TAXATION ARTICLE 22 ELIMINATION OF DOUBLE TAXATION 1. In the case of Namibia, double taxation shall be avoided as follows: Where a resident of Namibia derives income or capital gains from Canada the amount of tax on that income or gains payable in Canada in accordance with the provisions of this Convention may C. 27 Tax Conventions, 2 be credited against the Namibian tax imposed on that resident. The amount of credit, however, shall not exceed the amount of the Namibian tax on that income or gains computed in accordance with the taxation laws and regulations of Namibia. 2. In the case of Canada, double taxation shall be avoided as follows: (a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions – which shall not affect the general principle hereof – and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Namibia on profits, income or gains arising in Namibia shall be deducted from any Canadian tax payable in respect of such profits, income or gains; and (b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital. 3. For the purposes of this Article, profits, income or gains of a resident of a Contracting State that may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State. VI. SPECIAL PROVISIONS ARTICLE 23 NON-DISCRIMINATION 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith that is more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to individuals who are not residents of one or both of the Contracting States. 2. The taxation on a permanent establishment that an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. 3. Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities that it grants to its own residents. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith that is more burdensome than the taxation and connected requirements to which other similar enterprises that are 2011-2012-2013 Conventions fiscales residents of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected. 5. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11 or paragraph 7 of Article 12 apply, interest, royalties and other disbursements paid by a resident of a Contracting State to a resident of the other Contracting State shall, for the purposes of determining the taxable profits of the first-mentioned resident, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of a resident of a Contracting State to a resident of the other Contracting State shall, for the purposes of determining the taxable capital of the first-mentioned resident, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State. 6. The provisions of paragraph 5 shall not affect the operation of any provision of the taxation laws of a Contracting State: (a) relating to the deductibility of interest and which is in force on the date of signature of this Convention (including any subsequent modification of such provisions that does not change the general nature thereof); or (b) adopted after such date by a Contracting State and which is designed to ensure that a person who is not a resident of that state does not enjoy, under the laws of that State, a tax treatment that is more favorable than that enjoyed by residents of that State. 7. In this Article, the term “taxation” means taxes that are the subject of this Convention. ARTICLE 24 MUTUAL AGREEMENT PROCEDURE 1. Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, present the case to the competent authority of the Contracting State of which that person is a resident or, if the case comes under paragraph 1 of Article 23, to that State of which the person is a national. To be admissible, the case must be presented in writing stating the grounds for claiming revision of such taxation within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. 2. The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic laws of the Contracting States. C. 27 Tax Conventions, 2 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. 4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. 5. A Contracting State shall not, after the expiry of the time limits provided in its domestic laws and, in any case, after seven years from the end of the taxable period to which the income concerned was attributed, increase the tax base of a resident of either of the Contracting States by including therein items of income that have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect. 6. If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authorities pursuant to the preceding paragraphs of this Article, the case may be submitted for arbitration if both competent authorities and the taxpayer agree and the taxpayer agrees in writing to be bound by the decision of the arbitration board. The decision of the arbitration board in a particular case shall be binding on both States with respect to that case. The procedure shall be established in an exchange of notes between the Contracting States. ARTICLE 25 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or of the domestic laws in the Contracting States concerning taxes of every kind and description imposed on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to taxes. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State; (b) to supply information that is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; or 2011-2012-2013 Conventions fiscales (c) to supply information that would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). 3. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though the other State does not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 2 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 4. In no case shall the provisions of paragraph 2 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or fiduciary capacity or because the information relates to ownership interests in a person. 5. Authorised representatives of a Contracting State shall be permitted to enter the other Contracting State to interview individuals or examine a person’s books and records with their consent, with procedures mutually agreed upon by the competent authorities. ARTICLE 26 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. ARTICLE 27 MISCELLANEOUS RULES 1. The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a Contracting State in the determination of the tax imposed by that State. 2. Nothing in the Convention shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that Contracting State with respect to a partnership, trust, or controlled foreign affiliate, in which that resident has an interest. 3. The Convention shall not apply to any company, trust or other entity that is a resident of a Contracting State and is beneficially owned or controlled, directly or indirectly, by one or more persons who are not residents of that State, if the amount of the tax imposed on the income or capital of the company, trust or other entity by that State (after taking into account any reduction or offset of the amount of tax in any manner, including a refund, reimbursement, contribution, credit, or allowance to the company, trust or partner26 C. 27 Tax Conventions, 2 ship, or to any other person) is substantially lower than the amount that would be imposed by that State if all of the shares of the capital stock of the company or all of the interests in the trust or other entity, as the case may be, were beneficially owned by one or more individuals who were residents of that State. 4. For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of the convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 4 of Article 24 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States. VII. FINAL PROVISIONS ARTICLE 28 ENTRY INTO FORCE Each of the Contracting States shall notify the other through diplomatic channels of the completion of the procedures required by law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and its provisions shall thereupon have effect: (a) in Namibia: (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of March in the calendar year next following that in which the Convention enters into force, and (ii) in respect of other taxes, for any year of assessment beginning on or after the first day of March in the calendar year next following that in which the Convention enters into force; (b) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year next following that in which the Convention enters into force, and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force. ARTICLE 29 TERMINATION This Convention shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiry of five years from the date of entry into force of the Convention. In such event, the Convention shall cease to have effect: 2011-2012-2013 Conventions fiscales (a) in Namibia: (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of March in the calendar year next following that in which the notice is given, and (ii) in respect of other taxes, for any year of assessment beginning on or after the first day of March in the calendar year next following that in which the notice is given; (b) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of the calendar year in which the notice is given, and (ii) in respect of other Canadian tax, for taxation years beginning after the end of the calendar year in which the notice is given. IN WITNESS WHEREOF the undersigned, duly authorized to that effect by their respective Governments, have signed this Convention. DONE in duplicate at Windhoek, this 25th day of March 2010, in the English and French, each version being equally authentic. Adèle Dion High Commissioner to the Republic of Namibia for Canada Saara Kuugongelwa-Amadhila Minister of Finance for the Republic of Namibia SCHEDULE 2 (Section 2) PROTOCOL At the time of signing of the Convention between Canada and the Republic of Namibia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, the undersigned have agreed upon the following provisions which shall be an integral part of the Convention. C. 27 Tax Conventions, 2 1. With reference to subparagraph (d) of paragraph 1 of Article 3 of the Convention, it is understood that the reference to “any other body of persons” includes a reference to a partnership. 2. With reference to Article 13 of the Convention: (a) the provisions of paragraph 5 thereof shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the six years immediately preceding the alienation of the property. (b) should Namibia amend its domestic tax laws to provide for the taxation of capital gains realized on the alienation of property, the following provision shall also apply: “Where an individual, who ceases to be a resident of a Contracting State, and immediately thereafter, becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time. However, this provision shall not apply to property, any gain from which that other State could have taxed in accordance with the provisions of Article 13 of the Convention if the individual had realized the gain before becoming a resident of that other State. The competent authorities of the Contracting States may consult to determine the application of this paragraph.” 3. Nothing in this Convention shall be construed as preventing a Contracting State from imposing on the earnings of a company attributable to a permanent establishment in that State, or the earnings attributable to the alienation of immovable property situated in that State by a company carrying on a trade in immovable property, a tax in addition to the tax that would be chargeable on the earnings of a company that is a national of that State, except that any additional tax so imposed shall not exceed 5 per cent of the amount of such earnings that have not been subjected to such additional tax in previous tax years. IN WITNESS WHEREOF the undersigned, duly authorised to that effect by their respective Governments, have signed this Protocol. DONE in duplicate at Windhoek, this 25th day of March 2010, in the English and French languages, each version being equally authentic. Adèle Dion High Commissioner to the Republic of Namibia 2011-2012-2013 for Canada Saara Kuugongelwa-Amadhila Minister of Finance for the Republic of Namibia Conventions fiscales C. 27 Tax Conventions, 2 SCHEDULE 2 (Section 3) SCHEDULE 1 (Section 2) CONVENTION BETWEEN CANADA AND THE REPUBLIC OF SERBIA FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL Canada and the Republic of Serbia, Desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital, Have agreed as follows: ARTICLE 1 PERSONS COVERED This Convention shall apply to persons who are residents of one or both of the Contracting States. ARTICLE 2 TAXES COVERED 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State and, in the case of Serbia, or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. 3. The existing taxes to which this Convention shall apply are in particular: 1) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”); 2) in the case of the Serbia: (1) corporate income tax; (2) personal income tax; (3) tax on capital (hereinafter referred to as “Serbian tax”). 4. This Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws. ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of this Convention: 2011-2012-2013 Conventions fiscales 1) the terms “a Contracting State” and “the other Contracting State” mean Canada or Serbia, as the context requires; 2) the term “Canada”, used in a geographical sense, means the territory of Canada, including its territorial sea and air space over the territory and the territorial sea, as well as the exclusive economic zone and the continental shelf beyond that zone, over which Canada exercises, in accordance with its legislation and with international law, sovereign rights or jurisdiction; 3) the term “Serbia” means the Republic of Serbia, and when used in a geographical sense it means the territory of the Republic of Serbia; 4) the terms “national” means: (1) any individual possessing the nationality of a Contracting State; and (2) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; 5) the terms “person” includes an individual, a trust, a company and any other body of persons; 6) the terms “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; 7) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; 8) the terms “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; 9) the term “competent authority” means: (1) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (2) in the case of Serbia, the Ministry of Finance or its authorized representative. 2. As regards the application of this Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which this Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. ARTICLE 4 RESIDENT 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar C. 27 Tax Conventions, 2 nature. It also includes that State, and any political subdivision or local authority thereof, or any agency or legal entity wholly-owned by that State, subdivision or authority. However, this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: 1) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); 2) if the State in which the individual’s centre of vital interests cannot be determined, or if the individual has not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; 3) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and 4) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall, by mutual agreement, endeavour to settle the question and to determine the mode of application of this Convention to that person, having regard to that person’s place of effective management, the place where that person is incorporated or any other relevant criteria. In the absence of mutual agreement, that person shall not be entitled to claim any relief or exemption from tax provided by this Convention, except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting States. ARTICLE 5 PERMANENT ESTABLISHMENT 1. For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term “permanent establishment” includes especially: 1) a place of management; 2) a branch; 3) an office; 4) a factory; 5) a workshop; and 2011-2012-2013 Conventions fiscales 6) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources. 3. A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months. 4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: 1) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; 2) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; 3) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; 4) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; 5) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other ctivitiy of a preparatory or auxiliary character; 6) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs 1) to 5), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person – other than an agent of an independent status to whom paragraph 6 applies – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. C. 27 Tax Conventions, 2 ARTICLE 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. For the purposes of this Convention, the term “immovable property” shall have the meaning which it has for the purposes of the relevant tax law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. ARTICLE 7 BUSINESS PROFITS 1. The profits of an enterprise of a Contracting State shall be taxable only in that State, unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. 4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an 2011-2012-2013 Conventions fiscales apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. 5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 7. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. ARTICLE 8 INTERNATIONAL TRAFFIC 1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. Notwithstanding the provisions of paragraph 1 and Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or goods solely between places in the other Contracting State may be taxed in that other State. 3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. 4. For the purposes of this Article: 1) interest on funds directly connected with the operation of ships or aircraft in international traffic shall be regarded as profits derived from the operation of such ships or aircraft, if they are incidental to the carrying on of such business, and the provisions of Article 11 shall not apply in relation to such interest; and 2) the term “operation of ships or aircraft in international traffic” by an enterprise of a Contracting State, includes: (1) the charter or rental on a bare boat basis of ships or aircraft; and (2) the rental of containers (including trailers and related equipment for the transport of containers), by that enterprise if that charter or rental is incidental to the operation by that enterprise of ships or aircraft in international traffic. ARTICLE 9 ASSOCIATED ENTERPRISES 1. Where C. 27 Tax Conventions, 2 1) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or 2) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. 3. A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its domestic laws and, in any case, after five years from the end of the year in which the profits that would be subject to such change would have accrued to an enterprise of that State. 4. The provisions of paragraphs 2 and 3 shall not apply in the case of fraud, wilful default or neglect. ARTICLE 10 DIVIDENDS 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: 1) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) that controls directly at least 25 per cent of the voting power of the company paying the dividends; 2) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 2011-2012-2013 Conventions fiscales 3. The term “dividends” as used in this Article means income from shares or other rights, not being debt claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. 6. Nothing in this Convention shall be construed as preventing a Contracting State from imposing on the earnings of a company attributable to a permanent establishment in that State, or the earnings attributable to the alienation of immovable property situated in that State by a company carrying on a trade in immovable property, a tax in addition to the tax that would be chargeable on the earnings of a company that is a resident of that State. Any additional tax so imposed shall not exceed 5 per cent of the amount of those earnings that have not been subjected to this additional tax in previous taxation years. ARTICLE 11 INTEREST 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in that State if it is derived and beneficially owned by: 1) the Government of the other Contracting State or of a political subdivision or local authority of that State; or 2) the Central or National Bank of the other Contracting State. C. 27 Tax Conventions, 2 4. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures as well as income which is subjected to the same taxation treatment, as income from money lent, by the laws of the State in which the income arises. However, the term “interest” does not include income dealt with in Article 10. 5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 12 ROYALTIES 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. 3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematograph films, and films, tapes or other means of reproduction for use in connection with television or radio broadcasting, any patent, trade mark, design or model, plan, secret formula or process, 2011-2012-2013 Conventions fiscales or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 13 CAPITAL GAINS 1. Income and gains derived by a resident of a Contracting State from the alienation of immovable property situated in the other Contracting State may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base that is available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including gains from the alienation of such a permanent establishment (alone or with the whole enterprise), or of such a fixed base, may be taxed in that other State. 3. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. C. 27 Tax Conventions, 2 4. Gains derived by a resident of a Contracting State from the alienation of shares or comparable interests deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State. 5. Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident. 6. The provisions of paragraph 5 shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property (other than property to which paragraph 7 applies) derived by an individual who is a resident of the other Contracting State and has been a resident of the firstmentioned State at any time during the six years immediately preceding the alienation of the property. 7. Where an individual ceases to be a resident of a Contracting State and by reason thereof is treated under the laws of that State as having alienated property before ceasing to be a resident of that State and is taxed in that State accordingly and, at any time thereafter, becomes a resident of the other Contracting State, the other Contracting State may tax gains in respect of the property only to the extent that such gains had not accrued while the individual was a resident of the first-mentioned State. However, this provision shall not apply to property, any gain from which that other State could have taxed in accordance with this Article, other than this paragraph, if the individual had realized the gain before becoming a resident of the other State. ARTICLE 14 INDEPENDENT PERSONAL SERVICES 1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State, unless: 1) the individual has a fixed base regularly available in the other Contracting State for the purpose of performing the activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or 2) the individual’s stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from the activities performed in that other Contracting State may be taxed in that other State. 2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. ARTICLE 15 DEPENDENT PERSONAL SERVICES 1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only 2011-2012-2013 Conventions fiscales in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first mentioned State if: 1) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and 2) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and 3) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State. 4. Notwithstanding the preceding provisions of this Article, remuneration derived by a resident of a Contracting State in respect of an employment directly connected with a building site or construction or installation project in the other Contracting State which does not constitute a permanent establishment of the employer paying the remuneration, or on whose behalf the remuneration is paid, under the provisions of paragraph 3 of Article 5, shall be taxable only in the first-mentioned State. ARTICLE 16 DIRECTORS’ FEES Directors’ fees and other similar payments derived by a resident of a Contracting State in that resident’s capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. ARTICLE 17 ARTISTES AND SPORTSPERSONS 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson person but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. C. 27 Tax Conventions, 2 3. The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsperson nor persons related to them participate directly or indirectly in the profits of the person referred to in that paragraph. 4. Notwithstanding the provisions of paragraphs 1 and 2, income derived by a resident of a Contracting State from that person’s personal activities as an entertainer or as a sportsperson shall be taxable only in that State if the activities are wholly or mainly supported by public funds of one or both of the Contracting States or political subdivisions or local authorities thereof or the activities are exercised in the other Contracting State within the framework of a cultural or sports exchange programme approved by both Contracting States. ARTICLE 18 PENSIONS 1. Pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State shall, subject to the provisions of paragraphs 2 and 3 of this Article, be taxable only in that other State. 2. Pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the law of that State. However, in the case of periodic pension payments, the tax so charged shall not exceed 15 per cent of the gross amount of the payment. 3. Any pension paid by, or out of funds created by Serbia or a political subdivision or a local authority thereof to an individual in respect of services rendered to Serbia or to a subdivision or authority shall be taxable only in Serbia. However, such pension shall be taxable only in Canada if the individual is a resident of, and a national of Canada. ARTICLE 19 GOVERNMENT SERVICE 1. 1) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. 2) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (1) is a national of that State, or (2) did not become a resident of that State solely for the purpose of rendering the services. 2011-2012-2013 Conventions fiscales 2. The provisions of Articles 15, 16 and 17 shall apply to salaries, wages and other similar remuneration, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. ARTICLE 20 STUDENTS Payments which a student apprentice or business trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. ARTICLE 21 OTHER INCOME 1. Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, such income may also be taxed in the State in which it arises and according to the law of that State. Where such income is income from a trust, other than a trust to which contributions were deductible, the tax so charged shall, if the income is taxable in the Contracting State in which the beneficial owner is a resident, not exceed 15 per cent of the gross amount of the income. ARTICLE 22 CAPITAL 1. Capital represented by immovable property owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. 2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State. 3. Capital represented by ships and aircraft operated by an enterprise of a Contracting State in international traffic, and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. C. 27 Tax Conventions, 2 ARTICLE 23 ELIMINATION OF DOUBLE TAXATION 1. In the case of Canada, double taxation shall be eliminated as follows: 1) subject to the existing provisions of the laws of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions which shall not affect the general principle hereof and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Serbia on profits, income or gains arising in Serbia shall be deducted from any Canadian tax payable in respect of such profits, income or gains; 2) where, in accordance with any provision of this Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital. 2. In the case of Serbia, double taxation shall be eliminated as follows: 1) Where a resident of Serbia derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Canada, Serbia shall allow: (1) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada; (2) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Canada. Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Canada. 2) Where in accordance with any provision of this Convention income derived or capital owned by a resident of Serbia is exempt from tax in Serbia, Serbia may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital. 3. For the purposes of this Article, profits, income or gains, of a resident of a Contracting State that may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State. ARTICLE 24 NON-DISCRIMINATION 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. 2011-2012-2013 Conventions fiscales 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. 3. Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State or of a third State are or may be subjected. 5. The provisions of this Article shall apply to the taxes referred to in Article 2. ARTICLE 25 MUTUAL AGREEMENT PROCEDURE 1. Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident or, if that person’s case comes under paragraph 1 of Article 24, to that of the Contracting State of which that person is a national, an application in writing stating the grounds for claiming the revision of such taxation. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Convention. 2. The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 3. A Contracting State shall not, after the expiry of the time limits provided in its domestic law and, in any case, after five years from the end of the year to which the income concerned was attributed, increase the tax base of a resident of either of the Contracting States by including therein items of income that have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect. C. 27 Tax Conventions, 2 4. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention. They may also consult together for the elimination of double taxation in cases not provided for in this Convention. 5. The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. ARTICLE 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is forseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to this Convention. The exchange of information is not restricted by Articles 1 and 2. 2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: 1) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; 2) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; 3) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public). 4. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or fiduciary capacity or because the information relates to ownership interests in a person. 2011-2012-2013 Conventions fiscales 5. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. ARTICLE 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS 1. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. 2. Notwithstanding the provisions of Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State that is situated in the other Contracting State or in a third State shall be deemed for the purposes of this Convention to be a resident of the sending State if that individual is liable in the sending State to the same obligations in relation to tax on total income or capital as are residents of that sending State. 3. This Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State or group of States, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income or capital as are residents thereof. ARTICLE 28 MISCELLANEOUS RULES 1. Nothing in this Convention shall be construed as preventing Canada from imposing a tax on amounts included in the income of a resident of Canada with respect to a partnership, trust, or controlled foreign affiliate, in which that resident has an interest. 2. Any company, trust or partnership that is a resident of a Contracting State and is beneficially owned or controlled, directly or indirectly, by one or more persons who are not residents of that State shall not be entitled to the benefits of this Convention if the amount of the tax imposed on the income or capital of the company, trust or partnership by that State (after taking into account any reduction or offset of the amount of tax in any manner, including a refund, reimbursement, contribution, credit or allowance to the company, trust or partnership, or to any other person) is substantially lower than the amount that would be imposed by that State if all of the shares of the capital stock of the company or all of the interests in the trust or partnership, as the case may be, were beneficially owned by one or more residents of that State. C. 27 Tax Conventions, 2 3. Where under any provision of this Convention any income is relieved from tax in a Contracting State and, under the law in force in the other Contracting State a person, in respect of that income, is subject to tax by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the income as is taxed in the other Contracting State. 4. This Convention shall not apply to a company or other entity that is entitled to income tax benefits pursuant to any law in either Contracting State relating to promotion of increased economic activity (including any law providing for tax-free zones), unless: 1) the company or other entity is a resident of the Contracting State providing the income tax benefits and is wholly-owned directly by individuals who are residents of that State or indirectly by such individuals through one or more entities provided that all such entities are resident of that State; or 2) 90 per cent or more of the income eligible for such benefits is derived exclusively from the active conduct of a trade or business carried on by it other than an investment business. ARTICLE 29 ENTRY INTO FORCE 1. The Contracting States shall notify each other in writing, through diplomatic channels, that the procedures required by their domestic laws for the entry into force of this Convention have been completed. 2. This Convention shall enter into force on the date of the later of these notifications and its provisions shall have effect: 1) in the case of Canada: (1) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year next following the year in which this Convention enters into force; (2) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year next following the year in which this Convention enters into force; 2) in the case of Serbia, in respect of the taxes on income derived and the taxes on capital owned in each fiscal year beginning on or after the first day of January in the calendar year next following the year in which this Convention enters into force. 2011-2012-2013 Conventions fiscales ARTICLE 30 TERMINATION This Convention shall remain in force until terminated by a Contracting State. A Contracting State may terminate this Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year after the fifth year from the date of entry into force of this Convention. In such event, this Convention shall cease to have effect: 1) in the case of Canada: (1) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year next following that in which the notice of termination has been given; (2) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year next following that in which the notice of termination has been given; 2) in the case of Serbia, in respect of the taxes on income derived and the taxes on capital owned in each fiscal year beginning on or after the first day of January in the calendar year next following the year in which the notice of termination has been given. IN WITNESS WHEREOF the undersigned, being duly authorized thereto, have signed this Convention. DONE in duplicate at Belgrade, this 27th day of April 2012, in the English, French and Serbian languages, each version being equally authentic. Roman Waschuk Ambassador for Canada Dusan Nikezic State Secretary, Ministry of Finance for the Republic of Serbia C. 27 Tax Conventions, 2 SCHEDULE 2 (Section 2) PROTOCOL At the time of signing of this Convention between the Republic of Serbia and Canada for the Avoidance of Double Taxation with respect to Taxes on Income and Capital (hereinafter referred to as “Convention”), the undersigned have agreed upon the following provisions, which shall form an integral part of this Convention: 1. With reference to paragraph 4 of Article 13 of this Convention, it is understood that the term “comparable interests” includes an interest in a partnership or trust. 2. With reference to subparagraph 2) of paragraph 1 of Article 14 of this Convention, it is understood that in the determination of the income of the individual there shall be allowed as deductions those deductible expenses incurred for the purposes of earning the income as is derived from the activities performed in the other Contracting State. 3. It is understood that, should Serbia become a member of World Trade Organization, the following provision would apply: For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, of the Agreement Establishing the World Trade Organization, done at Marrakesh on 15 April 1994, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 4 of Article 25 or, failing agreement under that procedure, pursuant to any other procedure accepted by both Contracting States. IN WITNESS whereof the undersigned, duly authorised thereto, by their respective Governments, have signed this Protocol. DONE in duplicate at Belgrade, this 27th day of April 2012, in the English, French and Serbian languages, each version being equally authentic. Roman Waschuk Ambassador for Canada Dusan Nikezic 2011-2012-2013 State Secretary, Ministry of Finance for the Republic of Serbia Conventions fiscales C. 27 Tax Conventions, 2 SCHEDULE 3 (Section 4) SCHEDULE 1 (Section 2) CONVENTION BETWEEN CANADA AND THE REPUBLIC OF POLAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME CANADA AND THE REPUBLIC OF POLAND, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as follows: ARTICLE 1 PERSONS COVERED This Convention shall apply to persons who are residents of one or both of the Contracting States. ARTICLE 2 TAXES COVERED 1. This Convention shall apply to taxes on income imposed on behalf of a Contracting State, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3. The existing taxes to which this Convention shall apply are in particular: (a) in the case of Poland: (i) the personal income tax, and (ii) the corporate income tax, (hereinafter referred to as “Polish tax”). (b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”). 4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws. ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires: 2011-2012-2013 Conventions fiscales (a) the term “Poland” means the Republic of Poland and, when used in a geographical sense, means the territory of the Republic of Poland, and any area adjacent to the territorial sea of the Republic of Poland within which, under the laws of Poland and in accordance with international law, the rights of Poland with respect to the exploration and exploitation of the natural resources of the seabed and its sub-soil may be exercised; (b) the term “Canada”, used in a geographical sense, means: (i) the land territory, air space, internal waters and territorial sea of Canada, (ii) the exclusive economic zone of Canada, as determined by its domestic law, consistent with Part V of the United Nations Convention on the Law of the Sea of 10 December 1982, and (iii) the continental shelf of Canada, as determined by its domestic law, consistent with Part VI of the United Nations Convention on the Law of the Sea of 10 December 1982; (c) the term “person” includes an individual, a trust, a company and any other body of persons; (d) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (e) the terms “enterprise” applies to the carrying on of any business; (f) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Poland or Canada; (g) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when such transport is solely between places in the other Contracting State; (i) the term “competent authority” means: (i) in the case of Poland, the Minister of Finance or the Minister’s authorized representative, and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (j) the term “national” means: (i) any individual possessing the nationality or citizenship of that Contracting State, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State; and (k) the term “business” includes the performance of professional services and of other activities of an independent character. C. 27 Tax Conventions, 2 2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the laws of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. ARTICLE 4 RESIDENT 1. For the purposes of this Convention, the term “resident of a Contracting State” means: (a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature, but does not include any person who is liable to tax in that State in respect only of income from sources in that State; and (b) that State or a political subdivision or local authority thereof or any agency or instrumentality of any government of such State, subdivision or authority. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where a company is a national of a Contracting State and by reason of paragraph 1 a resident of both Contracting States then it shall be deemed to be a resident only of the first-mentioned State. 4. Where by reason of the provisions of paragraph 1 a person other than an individual or a company referred to in paragraph 3 is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of the Convention, having regard to its place of effective management, the place where it is 2011-2012-2013 Conventions fiscales constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by this Convention. ARTICLE 5 PERMANENT ESTABLISHMENT 1. For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term “permanent establishment” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site, construction, assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months. 4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person – other than an agent of an independent status to whom paragraph 6 applies – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in C. 27 Tax Conventions, 2 paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. ARTICLE 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. The term “immovable property” shall have the meaning which it has for the purposes of the relevant tax law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 4. In the case of Canada, the provisions of paragraph 1 shall also apply to income from the alienation of immovable property. 5. The provisions of paragraphs 1, 3 and 4 shall also apply to the income from immovable property of an enterprise. ARTICLE 7 BUSINESS PROFITS 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2011-2012-2013 Conventions fiscales 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. 4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 5. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 6. Where profits include items of income or capital gains which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. ARTICLE 8 SHIPPING AND AIR TRANSPORT 1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. Notwithstanding the provisions of Article 7, profits derived by an enterprise of a Contracting State from a transport by a ship or aircraft, where such transport is solely between places in the other Contracting State, may be taxed in that other State. 3. The provisions of paragraph 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency, but only to so much of the profits so derived as is attributable to the participant in proportion to its share in such joint operation. ARTICLE 9 ASSOCIATED ENTERPRISES 1. Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, C. 27 Tax Conventions, 2 and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included by a Contracting State in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. 3. A Contracting State shall not change the income of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its domestic laws and, in any case, after nine years from the end of the taxable year in which the income which would be subject to such change would, but for the conditions referred to in paragraph 1, have been attributed to that enterprise. 4. The provisions of paragraphs 2 and 3 shall not apply in the case of fraud or wilful default. ARTICLE 10 DIVIDENDS 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company that holds directly at least 10 per cent of the capital in the company paying the dividends; and (b) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term “dividends” as used in this Article means income from shares, “jouissance” shares or “jouissance” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income from other rights which is subjected to the same taxation treatment as income from shares by the laws of the Contracting State of which the company making the distribution is a resident. 2011-2012-2013 Conventions fiscales 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other State, nor subject the company’s undistributed profits to a tax on company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. 6. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment. ARTICLE 11 INTEREST 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. Notwithstanding the provisions of paragraph 2: (a) interest arising in Poland and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured by Export Development Canada, or a credit extended, guaranteed or insured by Export Development Canada; (b) interest arising in Canada and paid to a resident of Poland shall be taxable only in Poland if it is paid in respect of a loan made, guaranteed or insured by an export financing organization that is wholly owned by the State of Poland, or a credit extended, guaranteed or insured by an export financing organization that is wholly owned by the State of Poland; (c) interest arising in a Contracting State and paid to a resident of the other Contracting State shall not be taxable in the first mentioned State if it is paid in respect to indebtedness arising as a consequence of the sale by a resident of the other State of any equipment, merchandise or services, except where the sale or indebtedness was between related persons or where the beneficial owner of the interest is other than the vendor or a person related to the vendor. C. 27 Tax Conventions, 2 4. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the State in which the income arises. However, the term “interest” does not include income dealt with in Article 8 or Article 10. 5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest having regard to the debt-claim for which it is paid exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. 8. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the debt-claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment. ARTICLE 12 ROYALTIES 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. 3. Notwithstanding the provisions of paragraph 2: (a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion 2011-2012-2013 Conventions fiscales picture films nor royalties in respect of works on film, videotape or other means of reproduction for use in connection with television broadcasting), and (b) royalties for the use of, or the right to use, any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty provided in connection with a rental or franchise agreement), arising in a Contracting State and paid to a resident of the other Contracting State, may also be taxed in the first-mentioned State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the royalties. 4. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright, patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience, and includes payments of any kind in respect of motion picture films and works on film, videotape or tape for use in connection with television or radio broadcasting. However, the term “royalties” does not include income dealt with in Article 8. 5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 6. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. 8. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment. C. 27 Tax Conventions, 2 ARTICLE 13 CAPITAL GAINS 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State. 3. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State. 4. Gains derived by a resident of a Contracting State from the alienation of shares, or of an interest in a partnership, trust or other entity, the value of which is derived principally (more than 50 per cent) from immovable property situated in the other State, may be taxed in that other State. 5. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State of which the alienator is a resident. 6. The provisions of paragraph 5 shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property, other than property to which the provisions of paragraph 7 apply, derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the five years immediately preceding the alienation of the property. 7. Where an individual who ceases to be a resident of a Contracting State, and immediately thereafter becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to the lesser of its fair market value at that time and the proceeds of disposition considered to have been realized by the individual in the first-mentioned State in respect of that alienation. However, this provision shall not apply to property any gain from which, arising immediately before the individual became a resident of that other State, may be taxed in that other State nor to immovable property situated in a third State. ARTICLE 14 INCOME FROM EMPLOYMENT 1. Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2011-2012-2013 Conventions fiscales 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and (c) the remuneration is not borne by a permanent establishment which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised aboard a ship or aircraft operated by an enterprise of a Contracting State in international traffic shall be taxable only in the first-mentioned State. ARTICLE 15 DIRECTORS’ FEES Directors’ fees and other similar payments derived by a resident of a Contracting State in that resident’s capacity as a member of the board of directors or of the supervisory board of a company which is a resident of the other Contracting State may be taxed in that other State. ARTICLE 16 ARTISTES AND SPORTSPERSONS 1. Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. 3. The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsperson nor persons related thereto participate directly or indirectly in the profits of the person referred to in that paragraph. 4. Notwithstanding the provisions of paragraphs 1 and 2, income derived from such activities as defined in paragraph 1 performed within the framework of a cultural exchange arrangement concluded between the Contracting States, shall be exempt from tax in the Contracting State in which these activities are exercised. C. 27 Tax Conventions, 2 ARTICLE 17 PENSIONS AND ANNUITIES 1. Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. Pensions arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the laws of that State. However, in the case of periodic pension payments, the tax so charged shall not exceed the lesser of: (a) 15 per cent of the gross amount of the payment; and (b) the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were resident in the Contracting State in which the payment arises. 3. Annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the law of that State, but the tax so charged shall not exceed 15 per cent of the portion thereof that is subject to tax in that State. 4. The term “annuities” means a stated sum paid periodically at stated times during life or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered), but does not include a payment that is not a periodic payment or any annuity the cost of which was deductible in whole or in part for the purposes of taxation in the Contracting State in which it was acquired. 5. Notwithstanding anything in this Convention: (a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State so long as they would be exempt from tax if received by a resident of the firstmentioned State; and (b) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof shall be taxable only in that other State. ARTICLE 18 GOVERNMENT SERVICE 1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: 2011-2012-2013 Conventions fiscales (i) is a national of that State, or (ii) did not become a resident of that State solely for the purpose of rendering the services. 2. The provisions of paragraph 1 shall not apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. ARTICLE 19 STUDENTS Payments which a student, pupil or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. ARTICLE 20 OTHER INCOME 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply. 3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention and arising in the other Contracting State may also be taxed in that other State. 4. However, where income referred to in paragraph 3 is income from a trust, other than a trust to which contributions were deductible, the tax so charged shall, if the income is taxable in the Contracting State in which the beneficial owner is a resident, not exceed 15 per cent of the gross amount of the income. ARTICLE 21 ELIMINATION OF DOUBLE TAXATION 1. In the case of Poland, double taxation shall be avoided as follows: (a) where a resident of Poland derives income which, in accordance with the provisions of this Convention may be taxed in Canada, Poland shall, subject to the provisions of subparagraph (b) exempt such income from tax; C. 27 Tax Conventions, 2 (b) where a resident of Poland derives income or capital gains which, in accordance with the provisions of paragraph 4 of Article 6, Articles 10, 11, 12 or 13 or paragraph 4 of Article 20, may be taxed in Canada, Poland shall allow as a deduction from the tax on the income or capital gains of that resident an amount equal to the tax paid in Canada. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such income or capital gains derived from Canada; (c) where in accordance with any provision of this Convention, income derived by a resident of Poland is exempt from tax in Poland, Poland may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income; (d) where in accordance with paragraph 6 of Article 10, paragraph 8 of Article 11 or paragraph 8 of Article 12, income derived by a resident of Poland may be taxed in Canada without limitation, subparagraphs (a) and (b) shall not apply. 2. In the case of Canada, double taxation shall be avoided as follows: (a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions – which shall not affect the general principle hereof – and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Poland on profits, income or gains arising in Poland shall be deducted from any Canadian tax payable in respect of such profits, income or gains; and (b) where, in accordance with any provision of the Convention, income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income, take into account the exempted income. 3. For the purposes of this Article, profits, income or gains of a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State. ARTICLE 22 NON-DISCRIMINATION 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith that is more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to individuals who are not residents of one or both of the Contracting States. 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. 2011-2012-2013 Conventions fiscales 3. Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which other similar enterprises which are residents of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected. 5. In this Article, the term “taxation” means taxes which are the subject of this Convention. ARTICLE 23 MUTUAL AGREEMENT PROCEDURE 1. Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident or, if that person’s case comes under paragraph 1 of Article 22, to that of the Contracting State of which that person is a national, an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. 2. The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 3. A Contracting State shall not, after the expiry of the time limits provided in its domestic laws and, in any case, after nine years from the end of the taxable period to which the income concerned was attributed, change the income of a resident of either of the Contracting States by including therein items of income which have also been included in income in the other Contracting State. This paragraph shall not apply in the case of fraud or wilful default. 4. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. 5. The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Convention and may communicate with each other directly for the purpose of applying the Convention. C. 27 Tax Conventions, 2 ARTICLE 24 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. 2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to taxes, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; or (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). 4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because the information relates to ownership interests in a person. 2011-2012-2013 Conventions fiscales ARTICLE 25 MEMBERS OF DIPLOMATIC OR PERMANENT MISSIONS AND CONSULAR OFFICERS 1. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic or permanent missions and consular posts under the general rules of international law or under the provisions of special agreements. 2. Notwithstanding the provisions of Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Convention to be a resident only of the sending State if that individual is liable in the sending State to the same obligations in relation to tax on total income as are residents of that sending State. 3. The Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State or group of States, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income as are residents thereof. ARTICLE 26 MISCELLANEOUS RULES 1. The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a Contracting State in the determination of the tax imposed by that State. 2. Nothing in the Convention shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that State with respect to a partnership, trust, company, or other entity in which that resident has an interest. 3. The Convention shall not apply to any company, trust or other entity that is a resident of a Contracting State and is beneficially owned or controlled, directly or indirectly, by one or more persons who are not residents of that State, if the amount of the tax imposed on the income or capital of the company, trust or other entity by that State is substantially lower than the amount that would be imposed by that State (after taking into account any reduction or offset of the amount of tax in any manner, including a refund, reimbursement, contribution, credit, or allowance to the company, trust or partnership, or to any other person) if all of the shares of the capital stock of the company or all of the interests in the trust or other entity, as the case may be, were beneficially owned by one or more individuals who were residents of that State. 4. For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute C. 27 Tax Conventions, 2 between them as to whether a measure falls within the scope of the convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 4 of Article 23 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States. 5. Nothing in this Convention shall be construed as preventing a Contracting State from imposing on the earnings of a company attributable to a permanent establishment in that State, or the earnings attributable to the alienation of immovable property situated in that State by a company carrying on a trade in immovable property, a tax in addition to the tax that would be chargeable on the earnings of a company that is a national of that State, except that any additional tax so imposed shall not exceed 5 per cent of the amount of such earnings that have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term “earnings” means the earnings attributable to the alienation of such immovable property situated in a Contracting State as may be taxed by that State under the provisions of Article 6 or of paragraph 1 of Article 13, and the profits, including any gains, attributable to a permanent establishment in a Contracting State in a year and previous years, after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits in that State. ARTICLE 27 ENTRY INTO FORCE 1. Each of the Contracting States shall notify in writing through diplomatic channels to the other the completion of the procedures required by its law for the bringing into force of this Convention. 2. This Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect: (a) in Poland: (i) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the Convention enters into force, and (ii) in respect of other taxes, on income derived in any tax year beginning on or after 1 January in the calendar year next following the year in which the Convention enters into force; (b) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year following that in which the Convention enters into force, and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force. 3. The Convention between the Government of Canada and the Government of the Polish People’s Republic for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital 2011-2012-2013 Conventions fiscales signed at Warsaw on 4 May 1987 (hereinafter referred to as “the 1987 Convention”) shall cease to have effect from the date upon which this Convention has effect in accordance with the provisions of paragraph 2 of this Article. 4. The 1987 Convention shall terminate on the last date on which it has effect in accordance with paragraph 3. 5. Notwithstanding the provisions of this Article, the provisions of paragraph 3 of Article 9 and Articles 23 and 24 of this Convention shall have effect from the date of entry into force of this Convention, without regard to the taxable period to which the matter relates. ARTICLE 28 TERMINATION This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year after the year of the entry into force, give to the other Contracting State a notice of termination in writing through the diplomatic channel. In such event, the Convention shall cease to have effect: (a) in Poland: (i) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the notice is given, and (ii) in respect of other taxes, on income derived in any tax year beginning on or after 1 January in the calendar year next following the year in which the notice is given; (b) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of that calendar year, and (ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year. IN WITNESS WHEREOF the undersigned, duly authorised thereto by their respective Governments, have signed this Convention. DONE in duplicate at Ottawa, this 14th day of May 2012, in the English, French and Polish languages, all three texts being equally authentic. Edward Fast Minister for International Trade for Canada C. 27 Tax Conventions, 2 Zenon Kosiniak-Kamysz Ambassador for the Republic of Poland SCHEDULE 2 (Section 2) PROTOCOL At the moment of signing the Convention between Canada and the Republic of Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (the “Convention”) the signatories have agreed that the following provisions shall form an integral part of the Convention: 1. For the purposes of subparagraph 1(h) of Article 3 and paragraph 2 of Article 8 of the Convention, it is understood that a navigation or an incidental stop outside the other Contracting State does not, in and of itself, render a transport not “solely” between places in the other Contracting State. 2. With reference to paragraph 4 of Article 6 of the Convention, that paragraph is included given that, in the case of Canada, certain alienations of immovable property, in particular in connection with trading activities, give rise to “income” rather than “capital gains” for tax purposes. 3. With reference to paragraph 4 of Article 9 and paragraph 3 of Article 23 of the Convention, in the case of Poland, the expression “in the case of fraud or wilful default” also includes all cases where a person has been notified that administrative proceedings concerning fraud or wilful default have been initiated against that person. 4. With reference to Article 17 of the Convention, in the case of Poland, the term “pensions” also includes disability benefits (renty) and other similar payments under the social security law of Poland. IN WITNESS WHEREOF the undersigned, duly authorised thereto by their respective Governments, have signed this Protocol. DONE in duplicate at Ottawa, this 14th day of May 2012, in the English, French and Polish languages, all three texts being equally authentic. Edward Fast Minister for International Trade 2011-2012-2013 Conventions fiscales C. 27 Tax Conventions, 2 SCHEDULE 4 (Section 5) SCHEDULE 1 (Section 2) AGREEMENT BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of Canada and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China; Recalling Article 151 of the Basic Law of the Hong Kong Special Administrative Region of the People’s Republic of China; Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; Have agreed as follows: I. SCOPE OF THE AGREEMENT ARTICLE 1 PERSONS COVERED This Agreement shall apply to persons who are residents of one or both of the Parties. ARTICLE 2 TAXES COVERED 1. The existing taxes to which this Agreement shall apply are: (a) in the case of the Hong Kong Special Administrative Region, the taxes imposed by the Government of the Hong Kong Special Administrative Region under the Inland Revenue Ordinance (“Hong Kong Special Administrative Region tax”); (b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (“Canadian tax”). 2. This Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Parties shall notify each other of any significant changes that have been made in their taxation laws. II. DEFINITIONS ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of this Agreement, unless the context otherwise requires: 2011-2012-2013 Conventions fiscales (a) the term “Hong Kong Special Administrative Region” means any territory where the tax laws of the Hong Kong Special Administrative Region of the People’s Republic of China apply; (b) the term “Canada”, used in a geographical sense, means: (i) the land territory, internal waters and territorial sea, including the air space above these areas, of Canada, (ii) the exclusive economic zone of Canada, as determined by its domestic law, consistent with Part V of the United Nations Convention on the Law of the Sea, done at Montego Bay on 10 December 1982 (“UNCLOS”), and (iii) the continental shelf of Canada, as determined by its domestic law, consistent with Part VI of UNCLOS; (c) the term “person” includes an individual, a trust, a company, a partnership and any other body of persons; (d) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; (e) the terms “enterprise” applies to the carrying on of any business; (f) the terms “enterprise of a Party” and “enterprise of the other Party” mean respectively an enterprise carried on by a resident of a Party and an enterprise carried on by a resident of the other Party; (g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Party, except when the ship or aircraft is operated solely between places in the other Party; (h) the term “competent authority” means: (i) in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or the Commissioner’s authorized representative, (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (i) the term “national”, in relation to Canada, means: (i) any individual possessing the nationality of Canada, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in Canada; and (j) the term “business” includes the performance of professional services and of other activities of an independent character. 2. As regards the application of this Agreement at any time by a Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party for the purposes of the taxes to which this C. 27 Tax Conventions, 2 Agreement applies, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. ARTICLE 4 RESIDENT 1. For the purposes of this Agreement, the term “resident of a Party” means: (a) in the case of the Hong Kong Special Administrative Region: (i) any individual who ordinarily resides in the Hong Kong Special Administrative Region, (ii) any individual who stays in the Hong Kong Special Administrative Region for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment, (iii) a company incorporated in the Hong Kong Special Administrative Region or, if incorporated outside the Hong Kong Special Administrative Region, being centrally managed and controlled in the Hong Kong Special Administrative Region, (iv) any other person constituted under the laws of the Hong Kong Special Administrative Region or, if constituted outside the Hong Kong Special Administrative Region, being centrally managed and controlled in the Hong Kong Special Administrative Region, (v) the Government of the Hong Kong Special Administrative Region; (b) in the case of Canada, any person who, under the laws of Canada, is liable to tax therein by reason of the person’s domicile, residence, place of management, place of incorporation or any other criterion of a similar nature. This term also includes the Government of Canada and any political subdivision or local authority of Canada, as well as any agency or instrumentality of the Government of Canada, or of a political subdivision or local authority of Canada. This term, however, does not include any person who is liable to tax in Canada in respect only of income from sources in Canada. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Parties, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the Party in which the individual has a permanent home available and, if the individual has a permanent home available in both Parties, the individual shall be deemed to be a resident only of the Party with which the individual’s personal and economic relations are closer (centre of vital interests); 2011-2012-2013 Conventions fiscales (b) if the Party in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either Party, the individual shall be deemed to be a resident only of the Party in which the individual has an habitual abode; (c) if the individual has an habitual abode in both Parties or in neither of them, the individual shall be deemed to be a resident only of the Party in which the individual has the right of abode (in the case of the Hong Kong Special Administrative Region) or of which the individual is a national (in the case of Canada); (d) if the individual has the right of abode in the Hong Kong Special Administrative Region and is also a national of Canada, or if the individual does not have the right of abode in the Hong Kong Special Administrative Region and is not a national of Canada, the competent authorities of the Parties shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Parties, the competent authorities of the Parties shall by mutual agreement endeavour to settle the question and to determine the mode of application of this Agreement to that person. In the absence of mutual agreement, that person shall not be entitled to claim any relief or exemption from tax provided by this Agreement. ARTICLE 5 PERMANENT ESTABLISHMENT 1. For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term “permanent establishment” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the extraction of natural resources. 3. The term “permanent establishment” also includes a building site, a construction, assembly or installation project, or supervisory activities in connection with a building site, or with such a project, but only if that site, project or activities last more than six months. 4. Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; C. 27 Tax Conventions, 2 (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person (other than an agent of an independent status to whom paragraph 6 applies) is acting on behalf of an enterprise and has, and habitually exercises, in a Party an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Party in respect of any activities which that person undertakes for the enterprise unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. An enterprise shall not be deemed to have a permanent establishment in a Party merely because it carries on business in that Party through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. 7. The fact that a company which is a resident of a Party controls or is controlled by a company which is a resident of the other Party, or which carries on business in that other Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. III. TAXATION OF INCOME ARTICLE 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Party from immovable property (including income from agriculture or forestry) situated in the other Party may be taxed in that other Party. 2. The term “immovable property” shall have the meaning which it has for the purposes of the relevant tax law of the Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as 2011-2012-2013 Conventions fiscales consideration for the working of, or the right to work, mineral deposits, quarries, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property, and to income from the alienation of such property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise. ARTICLE 7 BUSINESS PROFITS 1. The profits of an enterprise of a Party shall be taxable only in that Party unless the enterprise carries on business in the other Party through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other Party but only so much of them as is attributable to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Party carries on business in the other Party through a permanent establishment situated therein, there shall in each Party be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the Party in which the permanent establishment is situated or elsewhere. 4. Insofar as it has been customary in a Party to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Party from determining the profits to be taxed by such apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. 5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article. C. 27 Tax Conventions, 2 ARTICLE 8 SHIPPING AND AIR TRANSPORT 1. Profits derived by an enterprise of a Party from the operation of ships or aircraft in international traffic shall be taxable only in that Party. 2. Notwithstanding the provisions of paragraph 1 and Article 7 (Business Profits), profits derived by an enterprise of a Party from the carriage by a ship or aircraft of passengers or goods taken on board at a place in the other Party for discharge at another place in that other Party may be taxed in that other Party, unless all or substantially all of the passengers or goods were taken on board at a place outside that other Party. 3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. ARTICLE 9 ASSOCIATED ENTERPRISES 1. Where (a) an enterprise of a Party participates directly or indirectly in the management, control or capital of an enterprise of the other Party; or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Party and an enterprise of the other Party; and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Party includes in the profits of an enterprise of that Party — and taxes accordingly — profits on which an enterprise of the other Party has been charged to tax in that other Party and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Party if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other Party shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Parties shall if necessary consult each other. 3. A Party shall not make a primary adjustment to the profits of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its domestic laws and, in any case, after seven years from the end of the taxable year in which the profits which would be subject to such change would, but for the conditions referred to in paragraph 1, have been attributed to that enterprise. 4. The provisions of paragraphs 2 and 3 shall not apply in the case of fraud or wilful default. 2011-2012-2013 Conventions fiscales ARTICLE 10 DIVIDENDS 1. Dividends paid by a company which is a resident of a Party to a resident of the other Party may be taxed in that other Party. 2. However, such dividends may also be taxed in the Party of which the company paying the dividends is a resident and according to the laws of that Party, but if the beneficial owner of the dividends is a resident of the other Party, the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) that controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends; and (b) 15 per cent of the gross amount of the dividends, in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term “dividends” as used in this Article means income from shares, “jouissance” shares or “jouissance” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the laws of the Party of which the company making the distribution is a resident. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Party, carries on business in the other Party of which the company paying the dividends is a resident through a permanent establishment situated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 (Business Profits) shall apply. 5. Where a company which is a resident of a Party derives profits or income from the other Party, that other Party may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Party or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other Party, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Party. 6. Nothing in this Agreement shall be construed as preventing a Party from imposing on the earnings of a company attributable to a permanent establishment in that Party, or the earnings attributable to the alienation of immovable property situated in that Party by a company carrying on a trade in immovable property, a tax in addition to the tax that would be chargeable on the earnings of a company that is a resident of a Party. Any additional tax so imposed shall not exceed five per cent of the amount of those earnings that have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term “earnings” means the earnings attributable to the alienation of such immovable property situated in a Party as may be taxed by that Party under the provisions of Article C. 27 Tax Conventions, 2 6 (Income from Immovable Property) or of paragraph 1 of Article 13 (Capital Gains), and the profits, including any gains, attributable to a permanent establishment in a Party in a year and previous years, after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on those profits in that Party. 7. A resident of a Party shall not be entitled to any benefits provided under this Article in respect of a dividend if one of the main purposes of any person concerned with an assignment or transfer of the dividend, or with the creation, assignment, acquisition or transfer of the shares or other rights in respect of which the dividend is paid, or with the establishment, acquisition or maintenance of the person that is the beneficial owner of the dividend, is for that resident to obtain the benefits of this Article. ARTICLE 11 INTEREST 1. Interest arising in a Party and paid to a resident of the other Party may be taxed in that other Party. 2. However, such interest may also be taxed in the Party in which it arises and according to the laws of that Party, but if the beneficial owner of the interest is a resident of the other Party, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. Notwithstanding the provisions of paragraph 2: (a) interest arising in a Party and paid to the Government of the other Party, or to a political subdivision or a local authority of that other Party, shall be exempt from tax in the first-mentioned Party; (b) interest arising in the Hong Kong Special Administrative Region and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Development Canada; (c) interest arising in Canada and paid to the Hong Kong Monetary Authority shall be taxable only in the Hong Kong Special Administrative Region; (d) interest arising in a Party and paid to any wholly-owned agency or instrumentality of the other Party, political subdivision or local authority, shall be taxable only in that other Party. However, this provision shall only apply in circumstances as may be agreed from time to time between the competent authorities of the Parties; and (e) interest arising in a Party and paid to a resident of the other Party shall not be taxable in the first-mentioned Party if the beneficial owner of the interest is a resident of the other Party and is dealing at arm’s length with the payer. 4. Subparagraph 3(e) shall not apply where all or any portion of the interest is paid or payable on an obligation that is contingent or dependent on the use of or production from property or is computed by reference to revenue, profit, cash flow, commodity price or any 2011-2012-2013 Conventions fiscales other similar criterion or by reference to dividends paid or payable to shareholders of any class of shares of the capital stock of a corporation. 5. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the Party in which the income arises. However, the term “interest” does not include income dealt with in Article 8 (Shipping and Air Transport) or Article 10 (Dividends). 6. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Party, carries on business in the other Party in which the interest arises through a permanent establishment situated therein and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 (Business Profits) shall apply. 7. Interest shall be deemed to arise in a Party when the payer is a resident of that Party. Where, however, the person paying the interest, whether the payer is a resident of a Party or not, has in a Party a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and that interest is borne by that permanent establishment, then that interest shall be deemed to arise in the Party in which the permanent establishment is situated. 8. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In that case, the excess part of the payments shall remain taxable according to the laws of each Party, due regard being had to the other provisions of this Agreement. 9. A resident of a Party shall not be entitled to any benefits provided under this Article in respect of interest if one of the main purposes of any person concerned with an assignment or transfer of the interest, or with the creation, assignment, acquisition or transfer of the debt-claim or other rights in respect of which the interest is paid, or with the establishment, acquisition or maintenance of the person that is the beneficial owner of the interest, is for that resident to obtain the benefits of this Article. ARTICLE 12 ROYALTIES 1. Royalties arising in a Party and paid to a resident of the other Party may be taxed in that other Party. 2. However, such royalties may also be taxed in the Party in which they arise and according to the laws of that Party, but if the beneficial owner of the royalties is a resident of the other Party, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. C. 27 Tax Conventions, 2 3. The term “royalties” as used in this Article means payments of any kind received as a consideration for: (a) the use of, or the right to use, any copyright, patent, trade mark, design or model, plan, secret formula or process or other intangible property; (b) the use of, or the right to use, industrial, commercial or scientific equipment; (c) information concerning industrial, commercial or scientific experience; or (d) the use of, or the right to use: (i) motion picture films, (ii) films, videotapes or other means of reproduction for use in connection with television, or (iii) tapes for use in connection with radio broadcasting. However, the term “royalties” does not include income dealt with in Article 8 (Shipping and Air Transport). 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Party, carries on business in the other Party in which the royalties arise, through a permanent establishment situated therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 (Business Profits) shall apply. 5. Royalties shall be deemed to arise in a Party when the payer is a resident of that Party. Where, however, the person paying the royalties, whether the payer is a resident of a Party or not, has in a Party a permanent establishment in connection with which the obligation to pay the royalties was incurred, and those royalties are borne by that permanent establishment, then those royalties shall be deemed to arise in the Party in which the permanent establishment is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In that case, the excess part of the payments shall remain taxable according to the laws of each Party, due regard being had to the other provisions of this Agreement. 7. A resident of a Party shall not be entitled to any benefits provided under this Article in respect of a royalty if one of the main purposes of any person concerned with an assignment or transfer of the royalty, or with the creation, assignment, acquisition or transfer of rights in respect of which the royalty is paid, or with the establishment, acquisition or maintenance of the person that is the beneficial owner of the royalty, is for that resident to obtain the benefits of this Article. 2011-2012-2013 Conventions fiscales ARTICLE 13 CAPITAL GAINS 1. Gains derived by a resident of a Party from the alienation of immovable property referred to in Article 6 (Income from Immovable Property) and situated in the other Party may be taxed in that other Party. 2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Party has in the other Party, including gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other Party. 3. Gains derived by an enterprise of a Party from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that Party. 4. Gains derived by a resident of a Party from the alienation of: (a) shares deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Party; or (b) an interest in a partnership, trust or other entity, deriving more than 50 per cent of its value directly or indirectly from immovable property situated in the other Party; may be taxed in that other Party. 5. Gains from the alienation of any property, other than the gains referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Party of which the alienator is a resident. 6. Where an individual who ceases to be a resident of a Party, and immediately thereafter becomes a resident of the other Party, is treated for the purposes of taxation in the first-mentioned Party as having alienated a property (in this paragraph referred to as the “deemed alienation”) and is taxed in that Party by reason thereof, the individual may elect to be treated for purposes of taxation in the other Party as if the individual had, immediately before becoming a resident of that other Party, sold and repurchased the property for an amount equal to the lesser of its fair market value at the time of the deemed alienation and the amount the individual elects, at the time of the actual alienation of the property, to be the proceeds of disposition in the first-mentioned Party in respect of the deemed alienation. However, this provision shall not apply to property any gain from which, arising immediately before the individual became a resident of that other Party, may be taxed in that other Party or to immovable property situated in a third Party. ARTICLE 14 INCOME FROM EMPLOYMENT 1. Subject to the provisions of Articles 15 (Directors’ Fees), 17 (Pensions) and 18 (Government Service), salaries, wages and other remuneration derived by a resident of a Party in respect of an employment shall be taxable only in that Party unless the employment is exercised in the other Party. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Party. C. 27 Tax Conventions, 2 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Party in respect of an employment exercised in the other Party shall be taxable only in the firstmentioned Party if: (a) the recipient is present in the other Party for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable period concerned; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Party; and (c) the remuneration is not borne by a permanent establishment which the employer has in the other Party. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Party may be taxed in that Party. ARTICLE 15 DIRECTORS’ FEES Directors’ fees and other similar payments derived by a resident of a Party in that resident’s capacity as a member of the board of directors of a company which is a resident of the other Party may be taxed in that other Party. ARTICLE 16 ENTERTAINERS AND SPORTSPERSONS 1. Notwithstanding the provisions of Articles 7 (Business Profits) and 14 (Income from Employment), income derived by a resident of a Party as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Party, may be taxed in that other Party. 2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7 (Business Profits) and 14 (Income from Employment), be taxed in the Party in which the activities of the entertainer or sportsperson are exercised. 3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Party by a resident of the other Party in the context of a visit in the first-mentioned Party of a nonprofit organization of the other Party, if the visit is wholly or mainly supported by public funds. ARTICLE 17 PENSIONS Pensions (including lump sums) arising in a Party and paid to a resident of the other Party in consideration of past employment may be taxed in the Party in which they arise and according to the laws of that Party. 2011-2012-2013 Conventions fiscales ARTICLE 18 GOVERNMENT SERVICE 1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by the Government of a Party or of a political subdivision or of a local authority to an individual in respect of services rendered to that Party or subdivision or authority shall be taxable only in that Party. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Party if the services are rendered in that Party and the individual is a resident of that Party who: (i) in the case of the Hong Kong Special Administrative Region, has the right of abode therein and in the case of Canada, is a national thereof, or (ii) did not become a resident of that Party solely for the purpose of rendering the services. 2. The provisions of Articles 14 (Income from Employment), 15 (Director’s Fees) and 16 (Entertainers and Sportspersons) shall apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by the Government of a Party or of a political subdivision or of a local authority. ARTICLE 19 STUDENTS Payments which a student who is, or was immediately before visiting a Party, a resident of the other Party and who is present in the first-mentioned Party solely for the purpose of that individual’s education receives for the purpose of that individual’s maintenance or education shall not be taxed in that Party, provided that such payments arise from sources outside that Party. ARTICLE 20 OTHER INCOME 1. Subject to the provisions of paragraph 2, items of income of a resident of a Party, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Party. 2. However, if such income is derived by a resident of a Party from sources in the other Party, such income may also be taxed in the Party in which it arises and according to the law of that Party. 3. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6 (Income from Immovable Property), if the recipient of such income, being a resident of a Party, carries on business in the other Party through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 (Business Profits) shall apply. C. 27 Tax Conventions, 2 4. Alimony or other maintenance payment paid by a resident of a Party to a resident of the other Party shall, to the extent it is not allowable as a deduction to the payer in the first-mentioned Party, be taxable only in that Party. IV. ELIMINATION OF DOUBLE TAXATION ARTICLE 21 METHODS FOR ELIMINATION OF DOUBLE TAXATION 1. Double taxation shall be avoided as follows: (a) In the case of the Hong Kong Special Administrative Region, subject to the provisions of the laws of the Hong Kong Special Administrative Region relating to the allowance of a credit against Hong Kong Special Administrative Region tax of tax paid in a jurisdiction outside the Hong Kong Special Administrative Region (which shall not affect the general principle of this Article), Canadian tax paid under the laws of Canada and in accordance with this Agreement, whether directly or by deduction, in respect of income derived by a person who is a resident of the Hong Kong Special Administrative Region from sources in Canada, shall be allowed as a credit against Hong Kong Special Administrative Region tax payable in respect of that income, provided that the credit so allowed does not exceed the amount of Hong Kong Special Administrative Region tax computed in respect of that income in accordance with the tax laws of the Hong Kong Special Administrative Region. (b) In the case of Canada, (i) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions (which shall not affect the general principle of those provisions) and unless a greater deduction or relief is provided under the laws of Canada, tax payable in the Hong Kong Special Administrative Region on profits, income or gains arising in the Hong Kong Special Administrative Region shall be deducted from any Canadian tax payable in respect of such profits, income or gains, and (ii) where, in accordance with any provision of this Agreement, income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income, take into account the exempted income. 2. For the purposes of this Article, profits, income or gains of a resident of a Party which may be taxed in the other Party in accordance with this Agreement shall be deemed to arise from sources in that other Party. 2011-2012-2013 Conventions fiscales V. SPECIAL PROVISIONS ARTICLE 22 NON-DISCRIMINATION 1. Persons who, in the case of the Hong Kong Special Administrative Region, have the right of abode or are incorporated or otherwise constituted therein, and, in the case of Canada, are nationals of Canada, shall not be subjected in the other Party to any taxation or any requirement connected therewith that is more burdensome than the taxation and connected requirements to which persons who have the right of abode or are incorporated or otherwise constituted in that other Party (where that other Party is the Hong Kong Special Administrative Region) or nationals of that other Party (where that other Party is Canada) in the same circumstances, in particular with respect to residence, are or may be subjected. 2. The taxation on a permanent establishment which an enterprise of a Party has in the other Party shall not be less favourably levied in that other Party than the taxation levied on enterprises of that other Party carrying on the same activities. 3. Nothing in this Article shall be construed as obliging a Party to grant to residents of the other Party any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 4. Except where the provisions of paragraph l of Article 9 (Associated Enterprises), paragraph 8 of Article 11 (Interest), or paragraph 6 of Article 12 (Royalties), apply, interest, royalties and other disbursements paid by an enterprise of a Party to a resident of the other Party shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned Party. 5. Enterprises of a Party, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Party, shall not be subjected in the first-mentioned Party to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which other similar enterprises which are residents of the firstmentioned Party, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third Party, are or may be subjected. 6. This Article shall apply to taxes referred to in Article 2 (Taxes Covered). ARTICLE 23 MUTUAL AGREEMENT PROCEDURE 1. Where a person considers that the actions of one or both of the Parties result or will result for that person in taxation not in accordance with the provisions of this Agreement, that person may, irrespective of the remedies provided by the domestic law of those Parties, address to the competent authority of the Party of which that person is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the C. 27 Tax Conventions, 2 application must be submitted within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Agreement. 2. The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Party, with a view to the avoidance of taxation which is not in accordance with this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Parties. 3. For the purposes of Articles 6 (Income from Immovable Property) and 7 (Business Profits), a Party shall not, after the expiry of the time limits provided in its domestic laws and, in any case, after seven years from the end of the taxable period to which the income concerned was attributed, make a primary adjustment to the income of a resident of one of the Parties where that income has been charged to tax in the other Party in the hands of that resident. The foregoing shall not apply in the case of fraud or wilful default. 4. The competent authorities of the Parties shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. 5. The competent authorities of the Parties may consult together for the elimination of double taxation in cases not provided for in this Agreement and may communicate with each other directly for the purpose of applying this Agreement. 6. If any difficulty or doubt arising as to the interpretation or application of this Agreement cannot be resolved by the competent authorities pursuant to the preceding paragraphs of this Article, the case may be submitted for arbitration if both competent authorities and the taxpayer agree and the taxpayer agrees in writing to be bound by the decision of the arbitration board. The decision of the arbitration board in a particular case shall be binding on both Parties with respect to that case. The procedure shall be established in an exchange of notes between the Parties. ARTICLE 24 EXCHANGE OF INFORMATION 1. The competent authorities of the Parties shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws of the Parties concerning taxes covered by this Agreement, insofar as the taxation thereunder is not contrary to this Agreement. The exchange of information is not restricted by Article 1 (Persons Covered). 2. Any information received under paragraph 1 by a Party shall be treated as secret in the same manner as information obtained under the domestic laws of that Party and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in paragraph 1. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2011-2012-2013 Conventions fiscales 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Party the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Party; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Party; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public). 4. If information is requested by a Party in accordance with this Article, the other Party shall use its information gathering measures to obtain the requested information, even though that other Party may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Party to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of paragraph 3 be construed to permit a Party to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because the information relates to ownership interests in a person. ARTICLE 25 MEMBERS OF GOVERMENT MISSIONS Nothing in this Agreement shall affect the fiscal privileges of members of government missions, including consular posts, under the general rules of international law or under the provisions of special agreements. ARTICLE 26 MISCELLANEOUS RULES 1. The provisions of this Agreement shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a Party in the determination of the tax imposed by that Party. 2. Nothing in this Agreement shall prevent a Party from: (a) imposing a tax on amounts included in the income of a resident of that Party with respect to a partnership, trust, company, or other entity in which a resident of that Party has an interest; or (b) applying the provisions of its law which are designed to prevent tax avoidance, including measures relating to thin capitalization. C. 27 Tax Conventions, 2 3. The provisions of Articles 6 (Income from Immovable Property) to 20 (Other Income) of this Agreement shall not apply to any company, trust or other entity that is a resident of a Party and that is beneficially owned or controlled, directly or indirectly, by one or more persons who are not residents of that Party, if the amount of the tax imposed on the income or capital of the company, trust or other entity by that Party is substantially lower than the amount that would be imposed by that Party (after taking into account any reduction or offset of the amount of tax in any manner, including a refund, reimbursement, contribution, credit, or allowance to the company, trust or partnership, or to any other person) if all of the shares of the capital stock of the company or all of the interests in the trust or other entity, as the case may be, were beneficially owned by one or more individuals who were residents of that Party. 4. Where under any provision of this Agreement any income is relieved from tax in a Party and, under the law in force in the other Party a person, in respect of that income, is subject to tax by reference to the amount thereof that is remitted to or received in that other Party and not by reference to the full amount thereof, then the relief to be allowed under this Agreement in the first-mentioned Party shall apply only to so much of the income as is taxed in the other Party. 5. For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, which is part of the Marrakesh Agreement Establishing the World Trade Organization, done at Marrakesh on 15 April 1994, the Parties agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Agreement may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Parties. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 4 of Article 23 (Mutual Agreement Procedure) or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Parties. VI. FINAL PROVISIONS ARTICLE 27 ENTRY INTO FORCE 1. Each of the Parties shall notify the other in writing of the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications. 2. This Agreement shall have effect: (a) in the Hong Kong Special Administrative Region, in respect of Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after the first day of April in the calendar year next following that in which this Agreement enters into force; (b) in Canada: 2011-2012-2013 Conventions fiscales (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year next following that in which this Agreement enters into force, and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year next following that in which this Agreement enters into force. 3. Notwithstanding paragraph 2 of this Article, Article 8 (Shipping and Air Transport), and paragraph 3 of Article 13 (Capital Gains) shall have effect from the date of entry into force of this Agreement. ARTICLE 28 TERMINATION 1. This Agreement shall remain in force until terminated by a Party. Either Party may terminate this Agreement by giving the other Party written notice of termination at least six months before the end of any calendar year. A notice of termination given less than six months before the end of a calendar year shall be deemed to have been given in the first six months of the next calendar year. In such event, this Agreement shall cease to have effect: (a) in the Hong Kong Special Administrative Region, in respect of Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after the first day of April in the calendar year next following that in which the notice is given; (b) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of that calendar year, and (ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year. 2. This Agreement shall terminate on the last date on which it has effect in accordance with paragraph 1, unless the Parties agree otherwise. IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Agreement. DONE in duplicate at Hong Kong, this 11th day of November 2012, in the English, French and Chinese languages, each version being equally authentic. Edward Fast Minister for International Trade For the Government of Canada C. 27 Tax Conventions, 2 K. C. Chan Secretary for Financial Services and the Treasury For the Government of the Hong Kong Special Administrative Region of the People’s Republic of China SCHEDULE 2 (Section 2) PROTOCOL At the time of signing the Agreement between the Government of Canada and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (the “Agreement”), the two Governments have agreed upon the following provisions which shall form an integral part of the Agreement: General 1. For purposes of the Agreement, it is understood that the term “right of abode” in relation to the Hong Kong Special Administrative Region has the meaning it has under the Immigration Ordinance applicable to the Hong Kong Special Administrative Region, as amended from time to time without affecting the general principle thereof. With reference to Article 2 (Taxes Covered) 2. It is understood that the terms “Hong Kong Special Administrative Region tax” and “Canadian tax” do not include any penalty or interest (including, in the case of the Hong Kong Special Administrative Region, any sum added to the Hong Kong Special Administrative Region tax by reason of default and recovered therewith and “additional tax” under Section 82A of the Inland Revenue Ordinance) imposed under the laws of either Party relating to the taxes to which the Agreement applies by virtue of Article 2 (Taxes Covered). With reference to Article 10 (Dividends) 2011-2012-2013 Conventions fiscales 3. It is understood that the term “earnings” in paragraph 6 of Article 10 (Dividends) does not include business profits attributable to a permanent establishment in a Party or income from the trading of immoveable property in a Party that have been re-invested in that Party as determined in accordance with the law of that Party. With reference to Article 24 (Exchange of Information) 4. For the purposes of Article 24 (Exchange of Information), it is understood that: (a) the Article does not require the Parties to exchange information on an automatic or a spontaneous basis; (b) information exchanged shall not be disclosed to any third jurisdiction for any purpose; and (c) a Party may only request information relating to taxable periods for which the Agreement has effect for that Party. IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Protocol. DONE in duplicate at Hong Kong, this 11th day of November 2012, in the English, French and Chinese languages, each version being equally authentic. Edward Fast Minister for International Trade For the Government of Canada K. C. Chan Secretary for Financial Services and the Treasury For the Government of the Hong Kong Special Administrative Region of the People’s Republic of China C. 27 Tax Conventions, 2 SCHEDULE 5 (Sections 8 to 11) PART 2 PROTOCOL AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE GRAND DUCHY OF LUXEMBOURG FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL, DONE AT LUXEMBOURG ON 10 SEPTEMBER 1999 THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE GRAND DUCHY OF LUXEMBOURG, DESIRING to amend the Convention between the Government of Canada and the Government of the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Luxembourg on 10 September 1999 (hereinafter referred to as the “Convention”), Have agreed as follows: ARTICLE I The text of Article 26 of the Convention is deleted and replaced by the following: “1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed by or on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to this Convention. The exchange of information is not restricted by Articles 1 and 2. 2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to taxes, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use. 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; 2011-2012-2013 Conventions fiscales (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). 4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, trust, foundation, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.” ARTICLE II 1. The Contracting States shall notify each other in writing, through diplomatic channels, of the completion of their respective procedures which are necessary for the entry into force of this Protocol. 2. This Protocol shall enter into force on the date of the later of the notifications referred to in paragraph 1. The provisions of this Protocol shall have effect for taxable periods beginning on or after 1 January of the calendar year next following the year of the entry into force of this Protocol, and, where there is no taxable period, for all charges to tax arising on or after 1 January of the calendar year next following the year of the entry into force of this Protocol. IN WITNESS WHEREOF, the undersigned, duly authorized thereto by their respective governments, have signed this Protocol. DONE in duplicate at Montreal on this 8th day of May 2012, in the English and French languages, each version being equally authentic. Edward Fast Minister for International Trade for the Government of Canada C. 27 Tax Conventions, 2 Etienne Schneider Minister of the Economy and Foreign Trade for the Government of the Grand Duchy of Luxembourg PART 3 AGREEMENT Luxembourg, 8 May 2012 Excellency, I have the honour to refer to the Convention between the Government of the Grand Duchy of Luxembourg and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Luxembourg on 10 September 1999, as amended by the Protocol signed today, (hereinafter referred to as the “Convention”) and to propose on behalf of the Government of the Grand Duchy of Luxembourg the following understanding: (1) The competent authority of the requested State shall provide, at the request of the competent authority of the applicant State, information for the purposes referred to in Article 26 of the Convention. (2) The competent authority of the applicant State shall provide the following information to the competent authority of the requested State when making a request for information under the Convention to demonstrate the foreseeable relevance of the information requested to the administration and enforcement of the tax laws of the applicant State: (a) the identity of the person under examination or investigation; (b) a description of the information sought including its nature and the form in which the applicant State wishes to receive the information from the requested State; (c) the tax purpose for which the information is sought; (d) the grounds for believing that the information requested is held in the requested State or is in the possession or control of a person within the jurisdiction of the requested State; (e) to the extent known, the name and address of any person believed to be in possession of the requested information; (f) a statement that the applicant State has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties. 2011-2012-2013 Conventions fiscales If the foregoing understanding meets with the approval of the Government of Canada, I have the further honour to propose that this Note and your affirmative Note in reply shall constitute an agreement between our Governments which shall become an integral part of the Convention on the date of entry into force of the Protocol. Please accept, your Excellency, the assurances of my highest consideration. His Excellency Jean Asselborn Minister of Foreign Affairs for the Grand Duchy of Luxembourg Brussels, 11 May 2012 Note No. 5789 Excellency, I have the honour to acknowledge the receipt of Your Excellency’s note dated 8 may 2012, which reads as follows: “Excellency, I have the honour to refer to the Convention between the Government of the Grand Duchy of Luxembourg and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Luxembourg on 10 September 1999, as amended by the Protocol signed today, (hereinafter referred to as the “Convention”) and to propose on behalf of the Government of the Grand Duchy of Luxembourg the following understanding: (1) The competent authority of the requested State shall provide, at the request of the competent authority of the applicant State, information for the purposes referred to in Article 26 of the Convention. (2) The competent authority of the applicant State shall provide the following information to the competent authority of the requested State when making a request for information under the Convention to demonstrate the foreseeable relevance of the information requested to the administration and enforcement of the tax laws of the applicant State: (a) the identity of the person under examination or investigation; (b) a description of the information sought including its nature and the form in which the applicant State wishes to receive the information from the requested State; C. 27 Tax Conventions, 2 (c) the tax purpose for which the information is sought; (d) the grounds for believing that the information requested is held in the requested State or is in the possession or control of a person within the jurisdiction of the requested State; (e) to the extent known, the name and address of any person believed to be in possession of the requested information; (f) a statement that the applicant State has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties. If the foregoing understanding meets with the approval of the Government of Canada, I have the further honour to propose that this Note and your affirmative Note in reply shall constitute an agreement between our Governments which shall become an integral part of the Convention on the date of entry into force of the Protocol. Please accept, your Excellency, the assurances of my highest consideration.” I have the further honour to confirm, on behalf of the Government of Canada, that the understanding contained in Your Excellency’s Note is acceptable to the Government of Canada and to confirm that Your Excellency’s Note and this reply shall constitute an agreement between our Governments which shall become an integral part of the Convention on the date of entry into force of the Protocol. Accept, Your Excellency, the expression of my highest consideration. Louis de Lorimier Ambassador of Canada to the Grand Duchy of Luxembourg 2011-2012-2013 Conventions fiscales SCHEDULE 6 (Sections 12 to 15) SUPPLEMENTARY CONVENTION Ottawa, June 28, 2012 Dear Minister, I have the honour of referring to the Protocol amending the Convention between the Swiss Federal Council and the Government of Canada for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, done at Berne on 22 October 2010 (hereinafter “Amending Protocol”), and of proposing, on behalf of the Swiss Federal Council, the following clarification regarding its interpretation: Subparagraph (b) of paragraph 2 of the Interpretative Protocol, added to the Convention between the Swiss Federal Council and the Government of Canada for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, (hereinafter “Convention”), by Article XII of the Amending Protocol, sets forth the information that the competent authority of the requesting State shall provide to the competent authority of the requested State when making a request for information under Article 25 of the Convention. Clause (i) of subparagraph (b) of paragraph 2 of the Interpretative Protocol requires that the requesting State provide the name and, to the extent known, other information, such as address, account number or date of birth, in order to identify the person(s) under examination or investigation. Clause (v) of subparagraph (b) of paragraph 2 of the Interpretative Protocol requires that the requesting State provide the name and, to the extent known, the address of any person believed to be in possession of the requested information. Subparagraph (c) of paragraph 2 of the Interpretative Protocol clarifies that, while these are important procedural requirements that are intended to ensure that fishing expeditions do not occur, these requirements nevertheless are to be interpreted in order not to frustrate effective exchange of information. Therefore, notwithstanding the provisions of clauses (i) and (v) of subparagraph (b) of paragraph 2 of the Interpretative Protocol to the Convention, a requested State shall comply with a request for administrative assistance if the requesting State, in addition to providing the information required by clauses (ii) to (iv) of subparagraph (b) of the above mentioned paragraph: (a) identifies the person under examination or investigation (such identification may be provided by other means than by indicating the name and address of the person concerned); and (b) indicates, to the extent known, the name and address of any person believed to be in possession of the requested information. If the above proposal is acceptable to the Government of Canada, I further propose that this Letter and your Letter in reply, the English and French versions of each Letter being equally authentic, shall constitute an Agreement between our Governments on the interpretation of Article 25 of the Convention, which shall enter into force on the date of the second note by which the Government of Canada and the Swiss Federal Council notify each other that they C. 27 Tax Conventions, 2 have completed their internal measures necessary for entry into force, and shall have effect from the date of entry into force of the Amending Protocol. Please accept, Dear Minister, the assurances of my highest consideration. Ulrich Lehner Ambassador of Switzerland to Canada Ottawa, 23 July 2012 Excellency, I have the honour of confirming the receipt of your letter of June 28, 2012, in the English and French languages, reading as follows: “Dear Minister, I have the honour of referring to the Protocol amending the Convention between the Swiss Federal Council and the Government of Canada for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, done at Berne on 22 October 2010 (hereinafter “Amending Protocol”), and of proposing, on behalf of the Swiss Federal Council, the following clarification regarding its interpretation: Subparagraph (b) of paragraph 2 of the Interpretative Protocol, added to the Convention between the Swiss Federal Council and the Government of Canada for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, (hereinafter “Convention”), by Article XII of the Amending Protocol, sets forth the information that the competent authority of the requesting State shall provide to the competent authority of the requested State when making a request for information under Article 25 of the Convention. Clause (i) of subparagraph (b) of paragraph 2 of the Interpretative Protocol requires that the requesting State provide the name and, to the extent known, other information, such as address, account number or date of birth, in order to identify the person(s) under examination or investigation. Clause (v) of subparagraph (b) of paragraph 2 of the Interpretative Protocol requires that the requesting State provide the name and, to the extent known, the address of any person believed to be in possession of the requested information. Subparagraph (c) of paragraph 2 of the Interpretative Protocol clarifies that, while these are important procedural requirements that are intended to ensure that fishing expeditions do not occur, these requirements nevertheless are to be interpreted in order not to frustrate effective exchange of information. Therefore, notwithstanding the provisions of clauses (i) and (v) of subparagraph (b) of paragraph 2 of the Interpretative Protocol to the Convention, a requested State shall comply with a request for 2011-2012-2013 Conventions fiscales administrative assistance if the requesting State, in addition to providing the information required by clauses (ii) to (iv) of subparagraph (b) of the above mentioned paragraph: (a) identifies the person under examination or investigation (such identification may be provided by other means than by indicating the name and address of the person concerned); and (b) indicates, to the extent known, the name and address of any person believed to be in possession of the requested information. If the above proposal is acceptable to the Government of Canada, I further propose that this Letter and your Letter in reply, the English and French versions of each Letter being equally authentic, shall constitute an Agreement between our Governments on the interpretation of Article 25 of the Convention, which shall enter into force on the date of the second note by which the Government of Canada and the Swiss Federal Council notify each other that they have completed their internal measures necessary for entry into force, and shall have effect from the date of entry into force of the Amending Protocol. Please accept, Dear Minister, the assurances of my highest consideration.” I have the honour of confirming, on behalf of the Government of Canada, that the proposal in the above-mentioned letter is acceptable to the Government of Canada. Therefore, your Letter, together with this reply, the English and French versions of each Letter being equally authentic, shall constitute an Agreement between our Governments, and shall enter into force on the date of the second note by which the Government of Canada and the Swiss Federal Council notify each other that they have completed their internal measures necessary for entry into force, and shall have effect from the date of entry into force of the Amending Protocol. Accept, Excellency, the renewed assurances of my highest consideration. John Baird Minister of Foreign Affairs Published under authority of the Senate of Canada Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 33 An Act to implement certain provisions of the budget tabled in Parliament on March 21, 2013 and other measures ASSENTED TO 26th JUNE, 2013 BILL C-60 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement certain provisions of the budget tabled in Parliament on March 21, 2013 and other measures”. SUMMARY Part 1 implements certain income tax measures proposed in the March 21, 2013 budget. Most notably, it (a) allows certain adoption-related expenses incurred before a child’s adoption file is opened to be eligible for the Adoption Expense Tax Credit; (b) introduces an additional credit for first-time claimants of the Charitable Donations Tax Credit; (c) makes expenses for the use of safety deposit boxes non-deductible; (d) adjusts the Dividend Tax Credit and gross-up factor applicable in respect of dividends other than eligible dividends; (e) allows collection action for 50% of taxes, interest and penalties in dispute in respect of a tax shelter that involves a charitable donation; (f) extends, for one year, the Mineral Exploration Tax Credit for flowthrough share investors; (g) extends, for two years, the temporary accelerated capital cost allowance for eligible manufacturing and processing machinery and equipment; (h) clarifies that the income tax reserve for future services is not available in respect of reclamation obligations; (i) phases out the additional deduction available to credit unions over five years; (j) amends rules regarding the judicial authorization process for imposing a requirement on a third party to provide information or documents related to an unnamed person or persons; and (k) repeals the rules relating to international banking centres. Part 1 also implements other income tax measures and tax-related measures. Most notably, it (a) amends rules relating to caseload management of the Tax Court of Canada; (b) streamlines the process for approving tax relief for Canadian Forces members and police officers; (c) addresses a technical issue in relation to the temporary measure that allows certain family members to open a Registered Disability Savings Plan for an adult individual who might not be able to enter into a contract; and (d) simplifies the determination of the Canadian-source income of nonresident pilots employed by Canadian airlines. Part 2 implements certain goods and services tax and harmonized sales tax (GST/HST) measures proposed in the March 21, 2013 budget by (a) reducing the compliance burden for employers under the GST/HST pension plan rules; (b) providing the Minister of National Revenue the authority to withhold GST/HST refunds claimed by a business where the business has failed to provide certain GST/HST registration information; (c) expanding the GST/HST exemption for publicly funded homemaker services to include personal care services provided to individuals who require such assistance at home; (d) clarifying that reports, examinations and other services that are supplied for a non-health-care-related purpose do not qualify for the GST/HST exemption for basic health care services; and (e) ending the current GST/HST point-of-sale relief for the Governor General. Part 2 also amends the Excise Tax Act and Excise Act, 2001 to modify the rules regarding the judicial authorization process for imposing a requirement on a third party to provide information or documents related to an unnamed person or persons. In addition, Part 2 amends the Excise Act, 2001 to ensure that the excise duty rate applicable to manufactured tobacco other than cigarettes and tobacco sticks is consistent with that applicable to other tobacco products. Part 3 implements various measures, including by enacting and amending several Acts. Division 1 of Part 3 amends the Customs Tariff to extend for ten years, until December 31, 2024, provisions relating to Canada’s preferential tariff treatments for developing and least-developed countries. Also, Division 1 reduces the rate of duty under tariff treatments in respect of a number of items relating to baby clothing and certain sports and athletic equipment imported into Canada on or after April 1, 2013. Division 2 of Part 3 amends the Trust and Loan Companies Act, the Bank Act, the Insurance Companies Act and the Cooperative Credit Associations Act to remove some residency requirements to provide flexibility for financial institutions to efficiently structure the committees of their boards of directors. Division 3 of Part 3 amends the Federal-Provincial Fiscal Arrangements Act to renew the equalization and territorial formula financing programs until March 31, 2019 and to implement total transfer protection for the 2013-2014 fiscal year. That Act is also amended to clarify the time of calculation of the growth rate of the Canada Health Transfer for each fiscal year beginning after March 31, 2017. Division 4 of Part 3 authorizes payments to be made out of the Consolidated Revenue Fund to certain entities or for certain purposes. Division 5 of Part 3 amends the Canadian Securities Regulation Regime Transition Office Act to remove the statutory dissolution date of the Canadian Securities Regulation Regime Transition Office and to provide authority for the Governor in Council, on the Minister of Finance’s recommendation, to set another date for the dissolution of that Office. Division 6 of Part 3 amends the Investment Canada Act to clarify how proposed investments in Canada by foreign state-owned enterprises and WTO investors will be assessed and to allow for the extension, when necessary, of timelines associated with national security reviews. Division 7 of Part 3 amends the Canada Pension Plan to ensure that the Canada Revenue Agency can accurately identify, calculate and refund overpayments made to the Canada Pension Plan and the Quebec Pension Plan in a particular year by contributors who live outside Quebec. Division 8 of Part 3 amends the Pension Act and the War Veterans Allowance Act to ensure that veterans’ disability benefits are no longer deducted when calculating war veterans allowance. Division 9 of Part 3 amends the Immigration and Refugee Protection Act to authorize the revocation of temporary foreign worker permits, the revocation and suspension of opinions provided by the Department of Human Resources and Skills Development with respect to an application for a work permit and the refusal to process requests for such opinions. It authorizes fees to be paid for rights and privileges conferred by means of a work permit and exempts, from the application of the User Fees Act, those fees as well as fees for the provision of services in relation to the processing of applications for a temporary resident visa, work permit, study permit or extension of an authorization to remain in Canada as a temporary resident or in relation to requests for an opinion with respect to an application for a work permit. It also provides that decisions made by the Refugee Protection Division under the Immigration and Refugee Protection Act in respect of claims for refugee protection that were referred to that Division during a specified period are not subject to appeal to the Refugee Appeal Division if they take effect after a certain date. Division 10 of Part 3 amends the Citizenship Act to expand the Governor in Council’s authority to make regulations respecting fees for services provided in the administration of that Act and cases in which those fees may be waived. It also exempts, from the application of the User Fees Act, fees for services provided in the administration of the Citizenship Act. Division 11 of Part 3 amends the Nuclear Safety and Control Act to authorize the Canadian Nuclear Safety Commission to spend for its purposes the revenue it receives from the fees it charges for licences. Division 12 of Part 3 enacts the Department of Foreign Affairs, Trade and Development Act, sets out the powers, duties and functions of the Minister of Foreign Affairs, the Minister for International Trade and the Minister for International Development and provides for the amalgamation of the Department of Foreign Affairs and International Trade and the Canadian International Development Agency. Division 13 of Part 3 authorizes the taking of measures with respect to the reorganization and divestiture of all or any part of Ridley Terminals Inc. Division 14 of Part 3 amends the National Capital Act and the Department of Canadian Heritage Act to transfer certain powers, duties and functions to the Minister of Canadian Heritage from the National Capital Commission. It also makes consequential amendments to the National Holocaust Monument Act to change the Minister responsible for the construction of the monument to the Minister of Canadian Heritage from the Minister responsible for the National Capital Act. Division 15 of Part 3 amends the Salaries Act to add ministerial positions for regional development responsibilities for northern Canada, and northern and southern Ontario. It also amends the Salaries Act to replace a reference to the Solicitor General of Canada with a reference to the Minister of Public Safety and Emergency Preparedness. It also makes an amendment to the Parliament of Canada Act to provide that the maximum number of Parliamentary Secretaries who may be appointed is equal to the number of ministers for whom salaries are provided in the Salaries Act. Division 16 of Part 3 amends the Department of Public Works and Government Services Act to remove the requirement for the Minister of Public Works and Government Services to obtain a request from a government, body or person in Canada or elsewhere in order for the Minister to do certain things for or on their behalf. It also amends that Act to specify that the Governor in Council’s approval relating to those things may be given on a general or a specific basis. Division 17 of Part 3 amends the Financial Administration Act to give the Governor in Council the authority to direct a Crown corporation to have its negotiating mandate approved by the Treasury Board for the purpose of the Crown corporation entering into a collective agreement with a bargaining agent. It also gives the Treasury Board the authority to require that an employee under the jurisdiction of the Secretary of the Treasury Board observe the collective bargaining between the Crown corporation and the bargaining agent. It requires that a Crown corporation that is directed to have its negotiating mandate approved obtain the Treasury Board’s approval before entering into a collective agreement. It also gives the Governor in Council the authority to direct a Crown corporation to obtain the Treasury Board’s approval before the Crown corporation fixes the terms and conditions of employment of certain of its non-unionized employees. Finally, it makes consequential amendments to other Acts. Division 18 of Part 3 amends the Keeping Canada’s Economy and Jobs Growing Act to provide for increases to the sums that may be paid out of the Consolidated Revenue Fund for municipal, regional and First Nations infrastructure through the Gas Tax Fund. It also provides that the sums may be paid on the requisition of the Minister of Indian Affairs and Northern Development. TABLE OF PROVISIONS AN ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE BUDGET TABLED IN PARLIAMENT ON MARCH 21, 2013 AND OTHER MEASURES SHORT TITLE Economic Action Plan 2013 Act, No. 1 1. PART 1 AMENDMENTS TO THE INCOME TAX ACT, THE TAX COURT OF CANADA ACT AND THE INCOME TAX REGULATIONS 2–41. PART 2 MEASURES RELATING TO SALES AND EXCISE TAXES AND EXCISE DUTIES 42–61. PART 3 VARIOUS MEASURES DIVISION 1 CUSTOMS TARIFF 62–103. DIVISION 2 FINANCIAL INSTITUTIONS 104–109. DIVISION 3 FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT 110–125. DIVISION 4 PAYMENTS TO CERTAIN ENTITIES OR FOR CERTAIN PURPOSES 126–132. i DIVISION 5 CANADIAN SECURITIES REGULATION REGIME TRANSITION OFFICE ACT 133–135. DIVISION 6 INVESTMENT CANADA ACT 136–154. DIVISION 7 CANADA PENSION PLAN 155. DIVISION 8 IMPROVING VETERANS’ BENEFITS 156–160. DIVISION 9 IMMIGRATION AND REFUGEE PROTECTION 161–169. DIVISION 10 CITIZENSHIP ACT 170–172. DIVISION 11 NUCLEAR SAFETY AND CONTROL ACT 173. DIVISION 12 DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVELOPMENT ACT 174. Enactment of Act AN ACT RESPECTING THE DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVELOPMENT SHORT TITLE 1. Department of Foreign Affairs, Trade and Development Act CONTINUATION OF THE DEPARTMENT 2. Department continued ii ADDITIONAL MINISTERS 3. Minister for International Trade 4. Minister for International Development 5. Use of departmental services and facilities COMMITTEES 6. Committees to advise and assist OFFICERS OF THE DEPARTMENT 7. Deputy head 8. Additional deputy heads 9. Coordinator, International Economic Relations POWERS, DUTIES AND FUNCTIONS OF THE MINISTER 10. Powers, duties and functions of Minister FEES 11. Regulations AGREEMENTS WITH PROVINCES 12. Agreements 13. Minister for International Trade 14. Minister for International Development 15. Definition of “head of mission” DUTIES OF ADDITIONAL MINISTERS HEADS OF MISSIONS TRANSITIONAL PROVISIONS 16. Minister for International Cooperation and President of CIDA 17. Positions 18. Transfer of appropriations 19. Transfer of powers, duties and functions 175–199. DIVISION 13 RIDLEY TERMINALS INC. 200–212. iv DIVISION 14 TRANSFER OF POWERS, DUTIES AND FUNCTIONS TO THE MINISTER OF CANADIAN HERITAGE 213–224. DIVISION 15 PARLIAMENTARY SECRETARIES AND MINISTERS 225–226. DIVISION 16 DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT SERVICES ACT 227. DIVISION 17 FINANCIAL ADMINISTRATION ACT 228–232. DIVISION 18 KEEPING CANADA’S ECONOMY AND JOBS GROWING ACT 233. SCHEDULE 60-61-62 ELIZABETH II —————— CHAPTER 33 An Act to implement certain provisions of the budget tabled in Parliament on March 21, 2013 and other measures [Assented to 26th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Economic Action Plan 2013 Act, No. 1. PART 1 AMENDMENTS TO THE INCOME TAX ACT, THE TAX COURT OF CANADA ACT AND THE INCOME TAX REGULATIONS R.S., c. 1 (5th Supp.) INCOME TAX ACT 2. (1) Subsection 18(1) of the Income Tax Act is amended by adding the following after paragraph (l): Safety deposit box (l.1) an amount paid or payable in respect of the use of a safety deposit box of a financial institution; (2) Subsection (1) applies to taxation years that begin after March 20, 2013. 3. (1) Subsection 20(7) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c): C. 33 Economic Action (d) as a reserve in respect of a reclamation obligation. (2) Subsection (1) applies in respect of amounts received after March 20, 2013. However, that subsection does not apply in respect of an amount received that is directly attributable to a reclamation obligation, that was authorized by a government or regulatory authority before March 21, 2013 and that is received (a) under a written agreement between the taxpayer and another party (other than a government or regulatory authority) that was entered into before March 21, 2013 and not extended or renewed on or after that day; or (b) before 2018. 4. (1) Section 33.1 of the Act is repealed. (2) Subsection (1) applies to taxation years that begin after March 20, 2013. 5. (1) Subparagraph 82(1)(b)(i) of the Act is replaced by the following: (i) 18% of the amount determined under paragraph (a) in respect of the taxpayer for the taxation year, and (2) Subsection (1) applies to dividends paid after 2013. 6. (1) Paragraph 87(2)(j.8) of the Act is repealed. (2) Subsection (1) applies to taxation years that begin after March 20, 2013. 7. (1) Clause 110(1)(f)(v)(A) of the Act is replaced by the following: (A) the employment income earned by the taxpayer as a member of the Canadian Forces, or as a police officer, while serving on a deployed operational mission (as determined by the Department of National Defence) that is 2011-2012-2013 Plan d’action écono (I) assessed for risk allowance at level 3 or higher (as determined by the Department of National Defence), or (II) assessed at a risk score greater than 1.99 and less than 2.50 (as determined by the Department of National Defence) and designated by the Minister of Finance, and (2) Section 110 of the Act is amended by adding the following after subsection (1.2): Designated mission (1.3) The Minister of Finance may, on the recommendation of the Minister of National Defence (in respect of members of the Canadian Forces) or the Minister of Public Safety (in respect of police officers), designate a deployed operational mission for the purposes of subclause (1)(f)(v)(A)(II). The designation shall specify the day on which it comes into effect, which may precede the day on which the designation is made. (3) Subsections (1) and (2) apply in respect of missions initiated after September 2012 and in respect of missions initiated before October 2012 that were not prescribed under Part LXXV of the Income Tax Regulations as that Part read on February 28, 2013. 8. (1) Section 115 of the Act is amended by adding the following after subsection (2.3): Non-resident employed as aircraft pilot (3) For the purpose of applying subparagraph (1)(a)(i) to a non-resident person employed as an aircraft pilot, income of the nonresident person that is attributable to a flight (including a leg of a flight) and paid directly or indirectly by a person resident in Canada is attributable to duties performed in Canada in the following proportions: (a) all of the income attributable to the flight if the flight departs from a location in Canada and arrives at a location in Canada; (b) one-half of the income attributable to the flight if the flight departs from a location in Canada and arrives at a location outside Canada; C. 33 Economic Action (c) one-half of the income attributable to the flight if the flight departs from a location outside Canada and arrives at a location in Canada; and (d) none of the income attributable to the flight if the flight departs from a location outside Canada and arrives at a location outside Canada. (2) Subsection (1) applies to the 2013 and subsequent taxation years. 9. (1) Paragraph (a) of the definition “adoption period” in subsection 118.01(1) of the Act is replaced by the following: (a) begins at the earlier of the time that an application is made for registration with a provincial ministry responsible for adoption (or with an adoption agency licensed by a provincial government) and the time, if any, that an application related to the adoption is made to a Canadian court; and (2) Subsection (1) applies to the 2013 and subsequent taxation years. 10. (1) Subsection 118.1(1) of the Act is amended by adding the following in alphabetical order: “first-time donor” « premier donateur » “first-time donor”, for a taxation year, means an individual (other than a trust) (a) who has not deducted an amount under subsection (3) for a preceding taxation year that ends after 2007, and (b) who is not, at the end of the year, married to a person (other than a person who was at that time separated from the individual by reason of a breakdown of their marriage), or in a common-law partnership with a person, who has deducted an amount under subsection (3) for a preceding taxation year that ends after 2007; (2) The definition “first-time donor” in subsection 118.1(1) of the Act, as enacted by subsection (1), is repealed. (3) Section 118.1 of the Act is amended by adding the following after subsection (3): 2011-2012-2013 Plan d’action écono First-time donor credit (3.1) For the purpose of computing the tax payable under this Part by a first-time donor for a taxation year that begins after 2012 and ends before 2018, the first-time donor may deduct an amount not exceeding the lesser of $250 and the amount that is 25% of the total of all amounts, each of which is an eligible amount of a gift of money in the year or in any of the four preceding taxation years and in respect of which the first-time donor — or a person who is, at the end of the year, the first-time donor’s spouse (other than a person who was at that time separated from the first-time donor by reason of a breakdown of their marriage) or common-law partner — has deducted an amount for the year under subsection (3). Apportionment of credit (3.2) If, at the end of a taxation year, both an individual and a person with whom the individual is married (other than a person who was at that time separated from the individual by reason of a breakdown of their marriage) or is in a common-law partnership may deduct an amount under subsection (3.1) for the year, the total of all amounts so deductible by the individual and the other person shall not exceed the maximum amount that would be deductible for the year by either person if the individual were the only one entitled to deduct an amount under subsection (3.1), and where the individual and the other person cannot agree as to what portion of the amount each can deduct, the Minister may fix the portions. (4) Subsections 118.1(3.1) and (3.2) of the Act, as enacted by subsection (3), are repealed. (5) Subsections (1) and (3) apply in respect of gifts made after March 20, 2013. (6) Subsections (2) and (4) apply to the 2018 and subsequent taxation years. 11. (1) Paragraph 121(a) of the Act is replaced by the following: (a) 13/18 of the amount, if any, that is required by subparagraph 82(1)(b)(i) to be included in computing the individual’s income for the year; and C. 33 Economic Action (2) Subsection (1) applies to dividends paid after 2013. 12. (1) Subparagraph (a)(iv) of the definition “full rate taxable income” in subsection 123.4(1) of the Act is replaced by the following: (iv) if the corporation is a credit union throughout the year and the corporation deducted an amount for the year under subsection 125(1) (because of the application of subsections 137(3) and (4)), the amount, if any, determined for B in subsection 137(3) in respect of the corporation for the year; (2) Subsection (1) applies to taxation years that end after March 20, 2013. 13. (1) The definition “non-business-income tax” in subsection 126(7) of the Act is amended by adding “or” at the end of paragraph (g) and by repealing paragraph (h). (2) Subsection (1) applies to taxation years that begin after March 20, 2013. 14. (1) Paragraph (a) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act is replaced by the following: (a) that is a Canadian exploration expense incurred by a corporation after March 2013 and before 2015 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2015) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition “mineral resource” in subsection 248(1), (2) Paragraphs (c) and (d) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act are replaced by the following: Plan d’action écono 2011-2012-2013 (c) an amount in respect of which is renounced in accordance with subsection 66(12.6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after March 2013 and before April 2014, and (d) that is not an expense that was renounced under subsection 66(12.6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under an agreement described in that subsection and made after March 2013 and before April 2014; (3) Subsections (1) and (2) apply to expenses renounced under a flow-through share agreement entered into after March 2013. 15. (1) Subsection 137(3) of the Act is replaced by the following: Additional deduction (3) There may be deducted from the tax otherwise payable under this Part for a taxation year by a corporation that was, throughout the year, a credit union, an amount equal to the amount determined by the formula A×B×C where A is the rate that would, if subsection 125(1.1) applied to the corporation for the year, be its small business deduction rate for the year within the meaning assigned by that subsection, B is the amount, if any, determined by the formula D–E where D is the lesser of (a) the corporation’s taxable income for the year, and (b) the amount, if any, by which 4/3 of the corporation’s maximum cumulative reserve at the end of the year exceeds the corporation’s preferred8 C. 33 Economic Action rate amount at the end of the immediately preceding taxation year, and E is the least of the amounts determined under paragraphs 125(1)(a) to (c) in respect of the corporation for the year, and C is the percentage that is the total of (a) the proportion of 100% that the number of days in the year that are before March 21, 2013 is of the number of days in the year, (b) the proportion of 80% that the number of days in the year that are after March 20, 2013 and before 2014 is of the number of days in the year, (c) the proportion of 60% that the number of days in the year that are in 2014 is of the number of days in the year, (d) the proportion of 40% that the number of days in the year in 2015 is of the number of days in the year, (e) the proportion of 20% that the number of days in the year in 2016 is of the number of days in the year, and (f) if one or more days in the year are after 2016, 0%. (2) Subsection (1) applies to taxation years that end after March 20, 2013. 16. (1) The portion of subsection 146.4(1.5) of the Act before paragraph (a) is replaced by the following: Beneficiary replacing holder (1.5) Any holder of a disability savings plan who was a qualifying person in relation to the beneficiary under the plan at the time the plan (or another registered disability savings plan of 2011-2012-2013 Plan d’action écono the beneficiary) was entered into solely because of paragraph (c) of the definition “qualifying person” in subsection (1) ceases to be a holder of the plan and the beneficiary becomes the holder of the plan if (2) The portion of subsection 146.4(1.6) of the Act before paragraph (a) is replaced by the following: Entity replacing holder (1.6) If an entity described in subparagraph (a)(ii) or (iii) of the definition “qualifying person” in subsection (1) is appointed in respect of a beneficiary of a disability savings plan and a holder of the plan was a qualifying person in relation to the beneficiary at the time the plan (or another registered disability savings plan of the beneficiary) was entered into solely because of paragraph (c) of that definition, (3) Subsection 146.4(1.7) of the Act is replaced by the following: Rules applicable in case of dispute (1.7) If a dispute arises as a result of an issuer’s acceptance of a qualifying family member who was a qualifying person in relation to the beneficiary at the time the plan (or another registered disability savings plan of the beneficiary) was entered into solely because of paragraph (c) of the definition “qualifying person” in subsection (1) as a holder of a disability savings plan, from the time the dispute arises until the time that the dispute is resolved or an entity becomes the holder of the plan under subsection (1.5) or (1.6), the holder of the plan shall use their best efforts to avoid any reduction in the fair market value of the property held by the plan trust, having regard to the reasonable needs of the beneficiary under the plan. (4) Paragraph 146.4(4)(c) of the Act is replaced by the following: (c) the plan provides that, where an entity (other than a qualifying family member in relation to the beneficiary) that is a holder of the plan ceases to be a qualifying person in C. 33 Economic Action relation to the beneficiary at any time, the entity ceases at that time to be a holder of the plan; (5) The portion of paragraph 146.4(13)(e) of the Act before subparagraph (i) is replaced by the following: (e) if the issuer enters into the plan with a qualifying family member who was a qualifying person in relation to the beneficiary at the time the plan (or another registered disability savings plan of the beneficiary) was entered into solely because of paragraph (c) of the definition “qualifying person” in subsection (1), (6) Subsection 146.4(14) of the Act is replaced by the following: Issuer’s liability (14) If, after reasonable inquiry, an issuer of a disability savings plan is of the opinion that an individual’s contractual competence to enter into a disability savings plan is in doubt, no action lies against the issuer for entering into a plan, under which the individual is the beneficiary, with a qualifying family member who was a qualifying person in relation to the beneficiary at the time the plan (or another registered disability savings plan of the beneficiary) was entered into solely because of paragraph (c) of the definition “qualifying person” in subsection (1). (7) Subsections (1) to (6) are deemed to have come into force on June 29, 2012. 17. (1) Subparagraph 164(1.1)(d)(ii) of the Act is replaced by the following: (ii) 1/2 of the amount so assessed that is in controversy if (A) the taxpayer is a large corporation (within the meaning assigned by subsection 225.1(8)), or (B) the amount is in respect of a particular amount claimed under section 110.1 or 118.1 and the particular amount was claimed in respect of a tax shelter. (2) Subsection (1) applies in respect of amounts assessed for taxation years that end after 2012. 2011-2012-2013 Plan d’action écono 18. (1) Section 171 of the Act is amended by adding the following after subsection (1.1): Partial disposition of appeal (2) If an appeal raises more than one issue, the Tax Court of Canada may, with the consent in writing of the parties to the appeal, dispose of a particular issue by (a) dismissing the appeal with respect to the particular issue; or (b) allowing the appeal with respect to the particular issue and (i) varying the assessment, or (ii) referring the assessment back to the Minister for reconsideration and reassessment. Disposal of remaining issues (3) If a particular issue has been disposed of under subsection (2), the appeal with respect to the remaining issues may continue. Appeal to Federal Court of Appeal (4) If the Tax Court of Canada has disposed of a particular issue under subsection (2), the parties to the appeal may, in accordance with the provisions of the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from decisions of the Tax Court of Canada, appeal the disposition to the Federal Court of Appeal as if it were a final judgment of the Tax Court of Canada. (2) Subsection (1) applies with respect to issues disposed of by the Tax Court of Canada after the day on which this Act receives royal assent. 19. (1) Subsections 174(1) to (4.1) of the Act are replaced by the following: Common questions 174. (1) The Minister may apply to the Tax Court of Canada for a determination of a question if the Minister is of the opinion that the question is common to assessments or proposed assessments in respect of two or more taxpayers and is a question of law, fact or mixed law and fact arising out of C. 33 Economic Action (a) one and the same transaction or occurrence or series of transactions or occurrences; or (b) substantially similar transactions or occurrences or series of transactions or occurrences. Application to Court (2) An application under subsection (1) (a) shall set out (i) the question in respect of which the Minister requests a determination, (ii) the names of the taxpayers that the Minister seeks to have bound by the determination of the question, and (iii) the facts and reasons on which the Minister relies and on which the Minister based or intends to base assessments of tax payable by each of the taxpayers named in the application; and (b) shall be served by the Minister on each of the taxpayers named in the application and on any other persons who, in the opinion of the Tax Court of Canada, are likely to be affected by the determination of the question, (i) by sending a copy to each taxpayer so named and each other person so likely to be affected, or (ii) on ex parte application by the Minister, in accordance with the directions of the Court. Determination of question by Tax Court (3) If the Tax Court of Canada is satisfied that a question set out in an application under this section is common to assessments or proposed assessments in respect of two or more taxpayers who have been served with a copy of the application, the Tax Court of Canada may (a) make an order naming the taxpayers in respect of whom the question will be determined; (b) if one or more of the taxpayers so served has or have appealed an assessment to the Tax Court of Canada in respect of which the question is relevant, make an order joining a party or parties to that or those appeals as it considers appropriate; and Plan d’action écono 2011-2012-2013 (c) proceed to determine the question in such manner as it considers appropriate. Determination final and conclusive (4) Subject to subsection (4.1), if a question set out in an application under this section is determined by the Tax Court of Canada, the determination is final and conclusive for the purposes of any assessments of tax payable by the taxpayers named in the order made under paragraph (3)(a). Appeal (4.1) If a question set out in an application under this section is determined by the Tax Court of Canada, an appeal from the determination may, in accordance with the provisions of the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from decisions of the Tax Court of Canada to the Federal Court of Appeal, be made by (a) the Minister; or (b) any taxpayer named in an order of the Court made under paragraph (3)(a) if (i) the question arises out of one and the same transaction or occurrence or series of transactions or occurrences, (ii) the taxpayer has appealed an assessment to the Tax Court of Canada in respect of which the question is relevant, or (iii) the taxpayer has been granted leave by a judge of the Federal Court of Appeal. Binding to appeal (4.2) Any taxpayer named in an order made under paragraph (3)(a) in respect of a question is bound by any determination in respect of the question under an appeal made to the Federal Court of Appeal or the Supreme Court of Canada. (2) Subsection (1) applies in respect of applications made after the day on which this Act receives royal assent. C. 33 Economic Action 20. (1) The portion of subsection 225.1(7) of the Act before paragraph (a) is replaced by the following: One-half collection (7) If an amount has been assessed under this Act in respect of a corporation for a taxation year in which it was a large corporation, or in respect of a particular amount claimed under section 110.1 or 118.1 where the particular amount was claimed in respect of a tax shelter, then subsections (1) to (4) do not limit any action of the Minister to collect (2) Subsection (1) applies in respect of amounts assessed for taxation years that end after 2012. 21. (1) The portion of subsection 231.2(3) of the Act before paragraph (a) is replaced by the following: Judicial authorization (3) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this section referred to as the “group”) if the judge is satisfied by information on oath that (2) Subsections 231.2(4) to (6) of the Act are repealed. (3) Subsections (1) and (2) apply to applications made by the Minister of National Revenue after the day on which this Act receives royal assent. R.S., c. T-2 TAX COURT OF CANADA ACT 2002, c. 22, s. 408(6) 22. (1) Subparagraph 2.2(2)(c)(ii) of the Tax Court of Canada Act is replaced by the following: (ii) any penalty under that Part that is in issue in the appeal, and 2011-2012-2013 Plan d’action écono (2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent. R.S., c. 51 (4th Supp.), s. 5; 1993, c. 27, s. 216(1) 23. (1) Section 17.3 of the Act is replaced by the following: Examinations for discovery — Income Tax Act 17.3 (1) If the aggregate of all amounts in issue in an appeal under the Income Tax Act is $50,000 or less, or if the amount of the loss that is determined under subsection 152(1.1) of that Act and that is in issue is $100,000 or less, an oral examination for discovery is not to be held unless the parties consent to it or unless one of the parties applies for it and the Court is of the opinion that the case could not properly be conducted without that examination for discovery. Examinations for discovery — Excise Tax Act (2) If the amount in dispute in an appeal under Part IX of the Excise Tax Act is $50,000 or less, an oral examination for discovery is not to be held unless the parties consent to it or unless one of the parties applies for it and the Court is of the opinion that the case could not properly be conducted without that examination for discovery. Consideration on application (3) In considering an application under subsection (1) or (2), the Court may consider the extent to which the appeal is likely to affect any other appeal of the party who instituted the appeal or relates to an issue that is common to a group or class of persons. Mandatory examination (4) The Court shall order an oral examination for discovery in an appeal referred to in subsection (1) or (2), on the request of one of the parties, if the party making the request agrees to submit to an oral examination for discovery by the other party and to pay the costs in respect of that examination for discovery of that other party in accordance with the tariff of costs set out in the rules of Court. C. 33 Economic Action (2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent. R.S., c. 51 (4th Supp.) s. 5; SOR/93-295, ss. 3 and 4 24. (1) Paragraphs 18(1)(a) and (b) of the Act are replaced by the following: (a) the aggregate of all amounts in issue is equal to or less than $25,000; or (b) the amount of the loss that is determined under subsection 152(1.1) of that Act and that is in issue is equal to or less than $50,000. (2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent. R.S., c. 51 (4th Supp.) s. 5; SOR/93-295, ss. 3 and 4 25. (1) Section 18.1 of the Act is replaced by the following: Limit 18.1 Every judgment that allows an appeal referred to in subsection 18(1) is deemed to include a statement that the aggregate of all amounts in issue not be reduced by more than $25,000 or that the amount of the loss in issue not be increased by more than $50,000, as the case may be. (2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent. R.S., c. 51 (4th Supp.) s. 5; SOR/93-295, s. 3 26. (1) The portion of paragraph 18.11(2)(b) of the Act after subparagraph (iii) is replaced by the following: exceeds $25,000. 2011-2012-2013 Plan d’action écono R.S., c. 51 (4th Supp.) s. 5; SOR/93-295, s. 3 (2) Subsection 18.11(3) of the Act is replaced by the following: General procedure applies — interest exceeding $25,000 (3) The Court shall grant an application under subsection (1) if the amount of interest that is in issue in an appeal exceeds $25,000. (3) Subsections (1) and (2) apply with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent. R.S., c. 51 (4th Supp.) s. 5; SOR/93-295, ss. 3 and 4 27. (1) Sections 18.12 and 18.13 of the Act are replaced by the following: Order for general procedure 18.12 (1) The Court shall order that sections 17.1 to 17.8 apply in respect of an appeal referred to in subsection 18(1) if, before the start of the hearing of the appeal, it appears to the Court that (a) the aggregate of all amounts in issue exceeds $25,000; or (b) the amount of the loss in issue exceeds $50,000. Limitation (2) Subsection (1) does not apply if the appellant elects to limit the aggregate of all amounts in issue to $25,000 or the amount of the loss in issue to $50,000, as the case may be. Order at hearing 18.13 (1) The Court shall, on motion of either party or of its own motion, order that sections 17.1 to 17.8 apply with respect to an appeal referred to in subsection 18(1) if, after the hearing of the appeal has started but before a judgment is rendered on the appeal, it appears to the Court that (a) the aggregate of all amounts in issue exceeds $25,000; or (b) the amount of loss in issue exceeds $50,000. Limitation (2) Subsection (1) does not apply if (a) the appellant elects to limit the aggregate of all amounts in issue to $25,000 or the amount of the loss in issue to $50,000, as the case may be; or C. 33 Economic Action (b) the amount of the excess is too small to justify a re-hearing in accordance with the general procedure, taking into account the inconvenience and expense that would result to the parties and the interests of justice and fairness. (2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent. 2006, c. 11, s. 31 28. Section 18.27 of the Act is replaced by the following: Regulations 18.27 The Governor in Council may make regulations (a) increasing the amount of $25,000 referred to in paragraph 18(1)(a), section 18.1, paragraph 18.11(2)(b), subsection 18.11(3), and sections 18.12 and 18.13 to any amount that does not exceed $50,000; (b) increasing the amount of $50,000 referred to in paragraph 18(1)(b), and sections 18.1, 18.12 and 18.13 to any amount that does not exceed $100,000; and (c) increasing the amount in dispute referred to in paragraphs 18.3002(3)(c) and 18.3008(c) and subparagraph 18.3009(1)(c)(i) to any amount that does not exceed $12,000. 2002, c. 22, s. 408(11) 29. (1) Section 18.3001 of the Act is replaced by the following: Application — Excise Act, 2001, Customs Act, and Excise Tax Act 18.3001 Subject to section 18.3002, this section and sections 18.3003, 18.3005 and 18.3008 to 18.302 apply, with any modifications that the circumstances require, to an appeal under (a) the Excise Act, 2001 if (i) a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court, and 2011-2012-2013 Plan d’action écono (ii) the amount in dispute does not exceed $25,000; (b) Part V.1 of the Customs Act if a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court; and (c) Part IX of the Excise Tax Act if (i) a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court, and (ii) the amount in dispute does not exceed $50,000. Limit — Excise Act, 2001 18.30011 Every judgment that allows an appeal referred to in paragraph 18.3001(a) is deemed to include a statement that the amount in dispute not be reduced by more than $25,000. Limit — Excise Tax Act 18.30012 Every judgment that allows an appeal referred to in paragraph 18.3001(c) is deemed to include a statement that the amount in dispute not be reduced by more than $50,000. (2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent. 1998, c. 19, s. 297(1) 30. (1) Subsection 18.3002(1) of the Act is replaced by the following: General procedure to apply 18.3002 (1) If the Attorney General of Canada so requests, the Court shall order that (a) in the case of an appeal referred to in paragraph 18.3001(a) or (b), sections 17.1, 17.2 and 17.4 to 17.8 apply to an appeal in respect of which sections 18.3003, 18.3005 and 18.3008 to 18.302 would otherwise apply; and (b) in the case of an appeal referred to in paragraph 18.3001(c), sections 17.1 to 17.8 apply to an appeal in respect of which sections 18.3003, 18.3005 and 18.3008 to 18.302 would otherwise apply. C. 33 Economic Action (2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent. 31. (1) The Act is amended by adding the following after section 18.3002: Order for general procedure — Excise Act, 2001 18.30021 If, before the start of the hearing of an appeal referred to in paragraph 18.3001(a), it appears to the Court that the amount in dispute exceeds $25,000, the Court shall order that sections 17.1, 17.2 and 17.4 to 17.8 apply in respect of the appeal unless the appellant elects to limit the appeal to $25,000. Order for general procedure — Excise Tax Act 18.30022 If, before the start of the hearing of an appeal referred to in paragraph 18.3001(c), it appears to the Court that the amount in dispute exceeds $50,000, the Court shall order that sections 17.1 to 17.8 apply in respect of the appeal unless the appellant elects to limit the appeal to $50,000. Order at hearing — Excise Act, 2001 18.30023 If, after the hearing of an appeal referred to in paragraph 18.3001(a) has started but before a judgment is rendered on the appeal, it appears to the Court that the amount in dispute exceeds $25,000, the Court shall, on motion of either party or of its own motion, order that sections 17.1, 17.2 and 17.4 to 17.8 apply with respect to the appeal unless (a) the appellant elects to limit the appeal to $25,000; or (b) the amount of the excess is too small to justify a re-hearing in accordance with the general procedure, taking into account the inconvenience and expense that would result to the parties and the interests of justice and fairness. Order at hearing — Excise Tax Act 18.30024 If, after the hearing of an appeal referred to in paragraph 18.3001(c) has started but before a judgment is rendered on the appeal, it appears to the Court that the amount in dispute exceeds $50,000, the Court shall, on motion of either party or of its own motion, order that sections 17.1 to 17.8 apply with respect to the appeal unless 2011-2012-2013 Plan d’action écono (a) the appellant elects to limit the appeal to $50,000; or (b) the amount of the excess is too small to justify a re-hearing in accordance with the general procedure, taking into account the inconvenience and expense that would result to the parties and the interests of justice and fairness. (2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent. C.R.C., c. 945 INCOME TAX REGULATIONS 32. (1) Subsection 400(1.1) of the Income Tax Regulations is repealed. (2) Subsection (1) applies to taxation years that begin after March 20, 2013. 33. (1) Subsection 413(1) of the Regulations is replaced by the following: 413. (1) In this Part, if a corporation is not resident in Canada (a) “salaries and wages paid in the year” by the corporation does not include salaries and wages paid to employees of a permanent establishment outside Canada; and (b) “taxable income” of the corporation is deemed to refer to the corporation’s taxable income earned in Canada. (2) Subsection (1) applies to taxation years that begin after March 20, 2013. 34. (1) Section 413.1 of the Regulations and the heading before it are repealed. (2) Subsection (1) applies to taxation years that begin after March 20, 2013. 35. (1) The portion of subsection 1102(16.1) of the Regulations before paragraph (a) is replaced by the following: C. 33 Economic Action (16.1) A taxpayer who acquires a property after March 18, 2007 and before 2016 that is manufacturing or processing machinery or equipment may (by letter attached to the return of income of the taxpayer filed with the Minister in accordance with section 150 of the Act for the taxation year in which the property is acquired) elect to include the property in Class 29 in Schedule II if (2) Subsection (1) is deemed to have come into force on January 1, 2012. 36. (1) Part LXXV of the Regulations is repealed. (2) Subsection (1) applies in respect of missions initiated after September 2012. 37. (1) Section 7900 of the Regulations is replaced by the following: 7900. For the purposes of the definitions “excluded income” and “excluded revenue” and “specified deposit” in subsection 95(2.5) of the Act, each of the following is a prescribed financial institution: (a) a member of the Canadian Payments Association; and (b) a credit union that is a shareholder or member of a body corporate or organization that is a central for the purposes of the Canadian Payments Act. (2) Subsection (1) applies to taxation years that begin after March 20, 2013. 38. (1) The portion of the definition “Canadian assets” in section 8600 of the Regulations after paragraph (a) is replaced by the following: exceeds (b) the investment allowance of the corporation for the year determined under subsection 181.3(4) of the Act; (actif canadien) (2) Subsection (1) applies to taxation years that begin after March 20, 2013. 2011-2012-2013 Plan d’action écono 39. (1) Paragraph 8603(a) of the English version of the Regulations is replaced by the following: (a) “Canadian assets” of a corporation that is a financial institution (as defined in subsection 190(1) of the Act) at any time in a taxation year means, in respect of that year, the amount that would be determined under the definition “Canadian assets” in section 8600 in respect of the corporation for the year if the reference in that definition to “subsection 181(1)” were read as a reference to “subsection 190(1)” and paragraph (b) of that definition were read as follows: “(b) the total determined under section 190.14 of the Act in respect of the corporation’s investments for the year in financial institutions related to it;”; (2) Subsection (1) applies to taxation years that begin after March 20, 2013. 40. (1) The portion of subparagraph (c)(iii) of Class 29 in Schedule II to the Regulations before clause (A) is replaced by the following: (iii) after March 18, 2007 and before 2016 if the property is machinery, or equipment, (2) Subsection (1) is deemed to have come into force on March 21, 2013. COORDINATING AMENDMENTS Bill C-48 41. (1) Subsections (2) to (4) apply if Bill C-48, introduced in the 1st session of the 41st Parliament and entitled the Technical Tax Amendments Act, 2012 (in this section referred to as the “other Act”), receives royal assent. (2) If this Act receives royal assent before the other Act, then on the day on which the other Act receives royal assent, subparagraph 82(1)(b)(i) of the Income Tax Act, as enacted by subsection 218(2) of the other Act, is replaced by the following: C. 33 Economic Action (i) 18% of the amount determined under paragraph (a) in respect of the taxpayer for the taxation year, and (3) If this Act receives royal assent on the same day as the other Act, then the other Act is deemed to have received royal assent before this Act. (4) Subsection (2) comes into force or is deemed to have come into force on January 1, 2014 and applies to dividends paid after 2013. PART 2 MEASURES RELATING TO SALES AND EXCISE TAXES AND EXCISE DUTIES R.S., c. E-15 EXCISE TAX ACT R.S., c. 7 (2nd Supp.), s. 49(1) 42. (1) The portion of subsection 102.1(2) of the Excise Tax Act before paragraph (a) is replaced by the following: Authorization order (2) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to serve a notice under subsection 99(1) with respect to an unnamed person or a group of unnamed persons if the judge is satisfied by information on oath that R.S., c. 7 (2nd Supp.), s. 49(1); 1996, c. 21, s. 63(2) (2) Subsections 102.1(3) to (6) of the Act are repealed. (3) Subsections (1) and (2) apply to applications made by the Minister of National Revenue after the day on which this Act receives royal assent. 43. (1) The Act is amended by adding the following after section 156: Meaning of “selected qualifying employer” 157. (1) For the purposes of this section, “selected qualifying employer” has the meaning assigned by subsection 172.1(9). Election for nil consideration (2) For the purposes of this Part, if a participating employer of a pension plan elects jointly with a pension entity of the pension plan, every taxable supply made by the participating 2011-2012-2013 Plan d’action écono employer to the pension entity at a time when the election is in effect is deemed to have been made for no consideration. Non-application (3) Subsection (2) does not apply to (a) a supply deemed under section 172.1 to have been made; (b) a supply of property or a service that is not acquired by a pension entity of a pension plan for consumption, use or supply by the pension entity in the course of pension activities (as defined in subsection 172.1(1)) in respect of the pension plan; (c) a supply made by a participating employer of a pension plan to a pension entity of the pension plan of all or part of property or a service if, at the time the participating employer acquires the property or service, the participating employer is a selected qualifying employer of the pension plan; (d) a supply made by a participating employer of a pension plan to a pension entity of the pension plan of property or a service if, at the time the participating employer consumes or uses an employer resource (as defined in subsection 172.1(1)) of the participating employer for the purpose of making the supply, the participating employer is a selected qualifying employer of the pension plan; or (e) a supply made in prescribed circumstances or made by a prescribed person. Joint revocation (4) The persons that have jointly made an election under subsection (2) may jointly revoke the election. Form of election and revocation (5) An election under subsection (2) and a revocation of an election under subsection (4) must (a) be made in prescribed form containing prescribed information; (b) specify the day on which the election or the revocation is to become effective, which must be the first day of a fiscal year of the participating employer; and C. 33 Economic Action (c) be filed by the participating employer with the Minister in prescribed manner on or before the day that is the day on which the election or the revocation is to become effective or any later day that the Minister may allow. Cessation (6) An election under subsection (2) made jointly by a participating employer of a pension plan and a pension entity of the pension plan ceases to have effect on the earliest of (a) the day on which the participating employer ceases to be a participating employer of the pension plan, (b) the day on which the pension entity ceases to be a pension entity of the pension plan, (c) the day on which a joint revocation of the election by the participating employer and the pension entity becomes effective, and (d) the day specified in a notice of revocation of the election sent to the participating employer under subsection (9). Notice of intent (7) If an election made jointly under subsection (2) by a participating employer of a pension plan and a pension entity of the pension plan is in effect at any time in a fiscal year of the participating employer and if the participating employer fails to account for, as and when required under this Part, any tax deemed to have been collected by the participating employer on the last day of the fiscal year under subsection 172.1(5) or (6) in respect of the pension plan, the Minister may send a notice in writing (in this section referred to as a “notice of intent”) to the participating employer and to the pension entity that the Minister proposes to revoke the election as of the first day of the fiscal year. Representations to Minister (8) Upon receipt of a notice of intent, a participating employer must establish to the satisfaction of the Minister that the participating employer did not fail to account for, as and when required under this Part, tax deemed to have been collected by the participating employer under subsection 172.1(5) or (6) in respect of the pension plan. 2011-2012-2013 Plan d’action écono Notice of revocation (9) If, after 60 days after the day on which the notice of intent was sent by the Minister to the participating employer, the Minister is not satisfied that the participating employer did not fail to account for, as and when required under this Part, tax deemed to have been collected by the participating employer on the last day of a particular fiscal year under subsection 172.1(5) or (6) in respect of the pension plan, the Minister may send a notice in writing (in this section referred to as a “notice of revocation”) to the participating employer and to the pension entity of the pension plan with which the participating employer made the election that the election is revoked as of the day specified in the notice of revocation, and that day is not to be earlier than the day specified in the notice of intent and must be the first day of any particular fiscal year. Revocation — effect (10) For the purposes of this Part, an election under subsection (2) that has been revoked by the Minister under subsection (9) is deemed never to have been in effect on any day on or after the day specified in the notice of revocation. (2) Subsection (1) applies to supplies made after March 21, 2013. 44. (1) Subsection 172.1(1) of the Act is amended by adding the following in alphabetical order: “specified supply” « fourniture déterminée » “specified supply” of a participating employer of a pension plan to the pension plan means (a) a taxable supply deemed to have been made under subsection (5) of all or part of property or a service that the participating employer acquired for the purpose of making a supply of all or part of the property or service to a pension entity of the pension plan; (b) a taxable supply deemed to have been made under subsection (6) of an employer resource of the participating employer that the participating employer consumed or used for the purpose of making a supply of property or a service to a pension entity of the pension plan; or C. 33 Economic Action (c) a taxable supply deemed to have been made under subsection (7) of an employer resource of the participating employer that the participating employer consumed or used in the course of pension activities in respect of the pension plan. 2010, c. 12, s. 58(1) (2) The portion of subsection 172.1(5) of the Act before paragraph (b) is replaced by the following: Acquisition of property or service for supply (5) If a person is both a registrant and a participating employer of a pension plan at any time in a particular fiscal year of the person and is not a selected qualifying employer of the pension plan at that time, if the person acquires at that time property or a service (in this subsection referred to as the “specified resource”) for the purpose of making a supply of all or part of the specified resource to a pension entity of the pension plan for consumption, use or supply by the pension entity in the course of pension activities in respect of the pension plan and if the specified resource is not an excluded resource of the person in respect of the pension plan, the following rules apply: (a) for the purposes of this Part, the person is deemed to have made a taxable supply of the specified resource or part on the last day of the particular fiscal year; 2010, c. 12, s. 58(1) (3) The portion of subsection 172.1(6) of the Act before paragraph (a) is replaced by the following: Consumption or use of employer resource for supply (6) If a person is both a registrant and a participating employer of a pension plan at any time in a particular fiscal year of the person and is not a selected qualifying employer of the pension plan at that time, if the person consumes or uses at that time an employer resource of the person for the purpose of making a supply of property or a service (in this subsection referred to as the “pension supply”) to a pension entity of the pension plan for consumption, use or supply by the pension entity in the course of pension activities in respect of the pension plan and if the employer resource is not an excluded resource of the person in respect of the pension plan, the following rules apply: Plan d’action écono 2011-2012-2013 2010, c. 12, s. 58(1) (4) The portion of subsection 172.1(7) of the Act before paragraph (a) is replaced by the following: Consumption or use of employer resource otherwise than for supply (7) If a person is both a registrant and a participating employer of a pension plan at any time in a particular fiscal year of the person and is not a qualifying employer of the pension plan at that time, if the person consumes or uses at that time an employer resource of the person in the course of pension activities in respect of the pension plan, if the employer resource is not an excluded resource of the person in respect of the pension plan and if subsection (6) does not apply to that consumption or use, the following rules apply: (5) Section 172.1 of the Act is amended by adding the following after subsection (8): Selected qualifying employer (9) For the purposes of this section, a particular participating employer of a pension plan is a selected qualifying employer of the pension plan for a particular fiscal year of the particular participating employer if no election under subsection 157(2) made jointly by the particular participating employer and a pension entity of the pension plan is in effect in the particular fiscal year, if the particular participating employer did not become a participating employer of the pension plan in the particular fiscal year, if the amount determined for A in the following formula is less than $5,000 and if the amount (expressed as a percentage) determined by the following formula is less than 10%: A/(B – C) where A is the total of all amounts, each of which is (a) an amount of tax deemed to have been collected under subsection (5), (6) or (7) by the particular participating employer in respect of a specified supply of the particular participating employer to the pension plan during the fiscal year (in this subsection referred to as the “preceding fiscal year”) of the particular participating employer preceding the particular fiscal year less the amount, if any, determined C. 33 Economic Action for B under paragraph (5)(c), (6)(c) or (7)(c), whichever is applicable, in determining that amount of tax, (b) if the particular participating employer is a selected qualifying employer of the pension plan for the preceding fiscal year, an amount of tax that would have been deemed to have been collected under subsection (5) or (6) by the particular participating employer during the preceding fiscal year in respect of a supply that would have been deemed to have been made under that subsection and that would be a specified supply of the particular participating employer to the pension plan, if the particular participating employer were not a selected qualifying employer, less the amount, if any, that would be determined for B under paragraph (5)(c) or (6)(c), whichever is applicable, in determining that amount of tax, (c) if the particular participating employer is a qualifying employer of the pension plan for the preceding fiscal year, an amount of tax that would have been deemed to have been collected under subsection (7) by the particular participating employer during the preceding fiscal year in respect of a supply that would have been deemed to have been made under that subsection and that would be a specified supply of the particular participating employer to the pension plan, if the particular participating employer were not a qualifying employer, less the amount, if any, that would be determined for B under paragraph (7)(c) in determining that amount of tax, (d) an amount of tax deemed to have been collected under subsection (5), (6) or (7) by another participating employer of the pension plan in respect of a specified supply of the other participating employer to the pension plan during a fiscal year of the other participating employer that ends in the preceding fiscal year, provided that the other participating employer is related at any time in the preceding fiscal year to 2011-2012-2013 Plan d’action écono the particular participating employer, less the amount, if any, determined for B under paragraph (5)(c), (6)(c) or (7)(c), whichever is applicable, in determining that amount of tax, (e) an amount of tax that would have been deemed to have been collected under subsection (5) or (6) by another participating employer of the pension plan during a fiscal year of the other participating employer that ends in the preceding fiscal year in respect of a supply that would have been deemed to have been made under that subsection and that would be a specified supply of the other participating employer to the pension plan if the other participating employer were not a selected qualifying employer, provided that the other participating employer is related at any time in the preceding fiscal year to the particular participating employer and is a selected qualifying employer of the pension plan for that fiscal year of the other participating employer, less the amount, if any, that would be determined for B under paragraph (5)(c) or (6)(c), whichever is applicable, in determining that amount of tax, or (f) an amount of tax that would have been deemed to have been collected under subsection (7) by another participating employer of the pension plan during a fiscal year of the other participating employer that ends in the preceding fiscal year in respect of a supply that would have been deemed to have been made under that subsection and that would be a specified supply of the other participating employer to the pension plan if the other participating employer were not a qualifying employer, provided that the other participating employer is related at any time in the preceding fiscal year to the particular participating employer and is a qualifying employer of the pension plan for that fiscal year of the other participating employer, less the amount, if C. 33 Economic Action any, that would be determined for B under paragraph (7)(c) in determining that amount of tax; B is the total of all amounts, each of which is (a) an amount of tax under subsection 165(1) or section 212, 218 or 218.01 paid by a pension entity of the pension plan during a fiscal year of the pension entity that ends in the preceding fiscal year but only to the extent that the amount is an eligible amount (as defined in subsection 261.01(1)) for a claim period (as defined in that subsection) of the pension entity, (b) an amount of tax deemed to have been collected under subsection (5), (6) or (7) by a participating employer of the pension plan, including the particular participating employer, during a fiscal year of the participating employer that ends in the preceding fiscal year in respect of a specified supply of the participating employer to the pension plan less the amount, if any, determined for B under paragraph (5)(c), (6)(c) or (7)(c), whichever is applicable, in determining that amount of tax, or (c) an amount required to be added to the net tax of a pension entity of the pension plan under paragraph 232.01(5)(b) or 232.02(4)(b) for a reporting period of the pension entity that ends in the preceding fiscal year as a consequence of the issuance of a tax adjustment note under subsection 232.01(3) or 232.02(2) or, if less, the amount that would have been required to be so added if the pension entity were a selected listed financial institution; and C is the total of all amounts, each of which is (a) the federal component amount of a tax adjustment note issued under subsection 232.01(3) or 232.02(2) by a participating employer of the pension plan, including the particular participating employer, to a pension entity of the pension Plan d’action écono 2011-2012-2013 plan during a fiscal year of the pension entity that ends in the preceding fiscal year, or (b) a recoverable amount (as defined in subsection 261.01(1)) of a pension entity of the pension plan in respect of a claim period ending in a fiscal year of the pension entity that ends in the preceding fiscal year but only to the extent that the recoverable amount is in respect of an amount determined for A under paragraph (5)(c), (6)(c) or (7)(c), whichever is applicable, in determining an amount of tax deemed to have been paid by the pension entity under this section for the purposes of section 261.01. Qualifying employer (10) For the purposes of this section, a particular participating employer of a pension plan is a qualifying employer of the pension plan for a particular fiscal year of the particular participating employer if the particular participating employer did not become a participating employer of the pension plan in the particular fiscal year, if the amount determined for A in the following formula is less than $5,000 and if the amount (expressed as a percentage) determined by the following formula is less than 10%: A/(B – C) where A is the total of all amounts, each of which is (a) an amount of tax deemed to have been collected under subsection (7) by the particular participating employer in respect of a specified supply of the particular participating employer to the pension plan during the fiscal year (in this subsection referred to as the “preceding fiscal year”) of the particular participating employer preceding the particular fiscal year less the amount, if any, determined for B under paragraph (7)(c) in determining that amount of tax, (b) if the particular participating employer is a qualifying employer of the pension plan for the preceding fiscal year, an amount of tax that would have been C. 33 Economic Action deemed to have been collected under subsection (7) by the particular participating employer during the preceding fiscal year in respect of a supply that would have been deemed to have been made under that subsection and that would be a specified supply of the particular participating employer to the pension plan, if the particular participating employer were not a qualifying employer, less the amount, if any, that would be determined for B under paragraph (7)(c) in determining that amount of tax, (c) an amount of tax deemed to have been collected under subsection (7) by another participating employer of the pension plan in respect of a specified supply of the other participating employer to the pension plan during a fiscal year of the other participating employer that ends in the preceding fiscal year, provided that the other participating employer is related at any time in the preceding fiscal year to the particular participating employer, less the amount, if any, determined for B under paragraph (7)(c) in determining that amount of tax, or (d) an amount of tax that would have been deemed to have been collected under subsection (7) by another participating employer of the pension plan during a fiscal year of the other participating employer that ends in the preceding fiscal year in respect of a supply that would have been deemed to have been made under that subsection and that would be a specified supply of the other participating employer to the pension plan if the other participating employer were not a qualifying employer, provided that the other participating employer is related at any time in the preceding fiscal year to the particular participating employer and is a qualifying employer of the pension plan for that fiscal year of the other participating employer, less the amount, if any, that would be determined for B under paragraph (7)(c) in determining that amount of tax; 2011-2012-2013 Plan d’action écono B is the total of all amounts, each of which is (a) an amount of tax under subsection 165(1) or section 212, 218 or 218.01 paid by a pension entity of the pension plan during a fiscal year of the pension entity that ends in the preceding fiscal year but only to the extent that the amount is an eligible amount (as defined in subsection 261.01(1)) for a claim period (as defined in that subsection) of the pension entity, (b) an amount of tax deemed to have been collected under subsection (5), (6) or (7) by a participating employer of the pension plan, including the particular participating employer, during a fiscal year of the participating employer that ends in the preceding fiscal year in respect of a specified supply of the participating employer to the pension plan less the amount, if any, determined for B under paragraph (5)(c), (6)(c) or (7)(c), whichever is applicable, in determining that amount of tax, or (c) an amount required to be added to the net tax of a pension entity of the pension plan under paragraph 232.01(5)(b) or 232.02(4)(b) for a reporting period of the pension entity that ends in the preceding fiscal year as a consequence of the issuance of a tax adjustment note under subsection 232.01(3) or 232.02(2) or, if less, the amount that would have been required to be so added if the pension entity were a selected listed financial institution; and C is the total of all amounts, each of which is (a) the federal component amount of a tax adjustment note issued under subsection 232.01(3) or 232.02(2) by a participating employer of the pension plan, including the particular participating employer, to a pension entity of the pension plan during a fiscal year of the pension entity that ends in the preceding fiscal year, or C. 33 Economic Action (b) a recoverable amount (as defined in subsection 261.01(1)) of a pension entity of the pension plan in respect of a claim period ending in a fiscal year of the pension entity that ends in the preceding fiscal year but only to the extent that the recoverable amount is in respect of an amount determined for A under paragraph (5)(c), (6)(c) or (7)(c), whichever is applicable, in determining an amount of tax deemed to have been paid by the pension entity under this section for the purposes of section 261.01. New participating employer (11) For the purposes of this section, if a person becomes a participating employer of a pension plan in a particular fiscal year, the person is (a) a selected qualifying employer of the pension plan for the particular fiscal year if it is reasonable to expect, at the time the person becomes a participating employer of the pension plan, that the person will be a selected qualifying employer of the pension plan for the fiscal year of the person following the particular fiscal year; and (b) a qualifying employer of the pension plan for the particular fiscal year if it is reasonable to expect, at the time the person becomes a participating employer of the pension plan, that the person will be a qualifying employer of the pension plan for the fiscal year of the person following the particular fiscal year. Mergers and amalgamations (12) If two or more corporations (each of which is referred to in this subsection as a “predecessor”), any of which is a participating employer of a pension plan, are merged or amalgamated to form one corporation (in this subsection referred to as the “new corporation”) that is a participating employer of the pension plan, otherwise than as the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation, despite section 271 and for the purposes of applying subsections (9) to (11) to the new corporation, the following rules apply: 2011-2012-2013 Plan d’action écono (a) the new corporation is deemed to have a fiscal year (in this subsection referred to as the “prior fiscal year of the new corporation”) of 365 days immediately preceding the first fiscal year of the new corporation; (b) any amount of tax deemed to have been collected under any of subsections (5), (6) and (7) by a predecessor, or that would have been deemed to have been collected under any of those subsections if the predecessor were neither a selected qualifying employer nor a qualifying employer, at any time during the period of 365 days preceding the first fiscal year of the new corporation is deemed to have been collected under the same subsection by the new corporation, and not by a predecessor, on the last day of the prior fiscal year of the new corporation; (c) any specified supply of a predecessor to the pension plan in respect of a taxable supply deemed to have been made under any of subsections (5), (6) and (7), or that would have been deemed to have been made under any of those subsections if the predecessor were neither a selected qualifying employer nor a qualifying employer, at any time during the period of 365 days preceding the first fiscal year of the new corporation is deemed to be a specified supply of the new corporation to the pension plan and not of the predecessor; and (d) the new corporation is deemed not to have become a participating employer of the pension plan. Winding-up (13) If at any time a particular corporation that is a participating employer of a pension plan is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before that time, owned by another corporation that is a participating employer of the pension plan, despite subsection (11) and section 272 and for the purposes of applying the definition “specified supply” in subsection (1) in respect of the other corporation and applying subsections (9) and (10) to the other corporation, the C. 33 Economic Action other corporation is deemed to be the same corporation as, and a continuation of, the particular corporation. (6) Subsections (1) to (5) apply in respect of fiscal years of a person beginning after March 21, 2013. 45. Section 229 of the Act is amended by adding the following after subsection (2): Restriction (2.1) The Minister is not required to pay a net tax refund under subsection (1) to a person that is a registrant unless the Minister is satisfied that all information, that is contact information or that is information relating to the identification and business activities of the person, to be given by the person on the application for registration made by the person under section 240 has been provided and is accurate. 1990, c. 45, s. 12(1) 46. (1) The portion of subsection 289(3) of the Act before paragraph (a) is replaced by the following: Judicial authorization (3) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this section referred to as the “group”) if the judge is satisfied by information on oath that 1990, c. 45, s. 12(1) (2) Subsections 289(4) to (6) of the Act are repealed. (3) Subsections (1) and (2) apply to applications made by the Minister of National Revenue after the day on which this Act receives royal assent. 1993, c. 27, s. 153(2) 47. (1) The definition “homemaker service” in section 1 of Part II of Schedule V to the Act is repealed. (2) Section 1 of Part II of Schedule V to the Act is amended by adding the following in alphabetical order: 2011-2012-2013 Plan d’action écono “home care service” means a household or personal care service, such as bathing, feeding, assistance with dressing or medication, cleaning, laundering, meal preparation and child care, if the service is rendered to an individual who, due to age, infirmity or disability, requires assistance; “qualifying health care supply” means a supply of property or a service that is made for the purpose of (a) maintaining health, (b) preventing disease, (c) treating, relieving or remediating an injury, illness, disorder or disability, (d) assisting (other than financially) an individual in coping with an injury, illness, disorder or disability, or (e) providing palliative health care. (3) Subsections (1) and (2) are deemed to have come into force on March 22, 2013. 48. (1) Part II of Schedule V to the Act is amended by adding the following after section 1.1: 1.2 For the purposes of this Part, other than sections 9 and 11 to 14, a supply that is not a qualifying health care supply is deemed not to be included in this Part. (2) Subsection (1) applies to any supply made after March 21, 2013. 1994, c. 9, s. 27(1) 49. (1) The portion of section 13 of Part II of Schedule V to the Act before paragraph (a) is replaced by the following: 13. A supply of a home care service that is rendered to an individual in the individual’s place of residence, whether the recipient of the supply is the individual or any other person, if 1994, c. 9, s. 27(1) (2) The portion of paragraph 13(b) of Part II of Schedule V to the Act before subparagraph (i) is replaced by the following: C. 33 Economic Action (b) a government, municipality or organization administering a government or municipal program in respect of home care services pays an amount 1994, c. 9, s. 27(1) (3) Paragraph 13(c) of Part II of Schedule V to the Act is replaced by the following: (c) another supply of a home care service rendered to the individual is made in the circumstances described in paragraph (a) or (b). (4) Subsections (1) to (3) apply to any supply made after March 21, 2013. 2010, c. 12, s. 87(1) 50. (1) Section 2 of Part VI of Schedule V to the Act is amended by striking out “or” at the end of paragraph (o) and by replacing subparagraph (p)(ii) with the following: (ii) the supply of which would be included in Part II of this Schedule or Part II of Schedule VI if Part II of this Schedule were read without reference to sections 1.1 and 1.2 or Part II of Schedule VI were read without reference to section 1.2, as the case may be; or (2) Section 2 of Part VI of Schedule V to the Act is amended by adding the following after paragraph (p): (q) property or a service (i) the supply of which is not a qualifying health care supply (as defined in section 1 of Part II of this Schedule), and (ii) the supply of which would be included in any of sections 2 to 8 and 10 of Part II of this Schedule if that Part were read without reference to sections 1.1 and 1.2. (3) Subsections (1) and (2) apply to any supply made after March 21, 2013. 1990, c. 45, s. 18 51. (1) The heading of Part VIII of Schedule VI to the Act is replaced by the following: 2011-2012-2013 Plan d’action écono INTERNATIONAL ORGANIZATIONS (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2013. 1990, c. 45, s. 18 52. (1) Section 1 of Part VIII of Schedule VI to the Act is repealed. (2) Subsection (1) applies to any supply made on or after July 1, 2013. 2002, c. 22 EXCISE ACT, 2001 Amendments to the Act 53. (1) The portion of subsection 208(3) of the Excise Act, 2001 before paragraph (a) is replaced by the following: Judicial authorization (3) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement relating to an unnamed person or more than one unnamed person (in this section referred to as the “group”) if the judge is satisfied by information on oath that (2) Subsections 208(4) to (6) of the Act are repealed. (3) Subsections (1) and (2) apply to applications made by the Minister of National Revenue after the day on which this Act receives royal assent. 2007, c. 35, s. 202(1) 54. (1) Subparagraph 216(2)(a)(iii) of the Act is replaced by the following: (iii) $0.213 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and 2007, c. 35, s. 202(2) (2) Subparagraph 216(3)(a)(iii) of the Act is replaced by the following: (iii) $0.319 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and 2007, c. 35, s. 203(1) 55. Paragraph 240(c) of the Act is replaced by the following: C. 33 Economic Action (c) $451.81 per kilogram of manufactured tobacco, other than cigarettes and tobacco sticks, that was removed in contravention of that subsection. 2008, c. 28, s. 64(1) 56. (1) The portion of paragraph 3(a) of Schedule 1 to the Act before subparagraph (i) is replaced by the following: (a) $4.685938 per 50 grams or fraction of 50 grams contained in any package, if the manufactured tobacco is black stock 2008, c. 28, s. 64(2) (2) Paragraph 3(b) of Schedule 1 to the Act is replaced by the following: (b) $5.3125 per 50 grams or fraction of 50 grams contained in any package, in any other case. (3) Subsections (1) and (2) are deemed to have come into force on March 22, 2013. 2008, c. 28, s. 65(1) 57. (1) Paragraph 1(c) of Schedule 3 to the Act is replaced by the following: (c) $4.6875 per 50 grams or fraction of 50 grams contained in any package, in the case of manufactured tobacco other than cigarettes or tobacco sticks. (2) Subsection (1) is deemed to have come into force on March 22, 2013. 2008, c. 28, s. 66(1) 58. (1) Paragraph 2(c) of Schedule 3 to the Act is replaced by the following: (c) $4.6875 per 50 grams or fraction of 50 grams contained in any package, in the case of manufactured tobacco other than cigarettes or tobacco sticks. (2) Subsection (1) is deemed to have come into force on March 22, 2013. 2003, c. 15, s. 53 59. (1) Paragraph 3(c) of Schedule 3 to the Act is replaced by the following: (c) $93.75 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks. (2) Subsection (1) is deemed to have come into force on March 22, 2013. 2008, c. 28, s. 68(1) 60. (1) Paragraph 4(c) of Schedule 3 to the Act is replaced by the following: Plan d’action écono 2011-2012-2013 (c) $5.98275 per 50 grams or fraction of 50 grams contained in any package, in the case of tobacco products other than cigarettes or tobacco sticks. (2) Subsection (1) is deemed to have come into force on March 22, 2013. Application 61. For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as if sections 56 to 60 had come into force on March 22, 2013. PART 3 VARIOUS MEASURES DIVISION 1 1997, c. 36 CUSTOMS TARIFF Amendments to the Act 2004, c. 13, s. 1 62. Section 36 of the Customs Tariff is replaced by the following: Expiry date 36. Sections 33 to 35 cease to have effect on December 31, 2024 or on any earlier date that may be fixed by order of the Governor in Council. 2004, c. 13, s. 2 63. Section 40 of the Act is replaced by the following: Expiry date 40. Sections 37 to 39 cease to have effect on December 31, 2024 or on any earlier date that may be fixed by order of the Governor in Council. 64. Tariff item No. 4203.21.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and (b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”. C. 33 Economic Action 65. Tariff item No. 4203.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “15.5% (A)” with a reference to “Free (F)”; (b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”; (c) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with reference to “Free (F)”; (d) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”; (e) in the column “Preferential Tariff / Final Rate”, the reference to “8.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and (f) in the column “Preferential Tariff / Final Rate”, the reference to “8.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”. 66. Tariff item No. 6111.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (E)” with a reference to “Free (F)”; (b) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and (c) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “NZT” with a reference to “Free (F)”. 67. Tariff item No. 6111.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing 2011-2012-2013 Plan d’action écono (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (E)” with a reference to “Free (F)”; (b) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and (c) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “NZT” with a reference to “Free (F)”. 68. Tariff item No. 6111.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (E)” with a reference to “Free (F)”; (b) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and (c) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “NZT” with a reference to “Free (F)”. 69. Tariff item No. 6209.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “17% (E)” with a reference to “Free (F)”. 70. Tariff item No. 6209.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (E)” with a reference to “Free (F)”; (b) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and (c) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “NZT” with a reference to “Free (F)”. C. 33 Economic Action 71. Tariff item No. 6209.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (A)” with a reference to “Free (F)”. 72. Tariff item No. 6209.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (A)” with a reference to “Free (F)”; (b) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and (c) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “NZT” with a reference to “Free (F)”. 73. Tariff item No. 6401.92.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “20% (A)” with a reference to “Free (F)”; (b) in the column “Preferential Tariff / Final Rate”, the reference to “18.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and (c) in the column “Preferential Tariff / Final Rate”, the reference to “18.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”. 74. Tariff item No. 6402.12.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (A)” with a reference to “Free (F)”; (b) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and 2011-2012-2013 Plan d’action écono (c) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”. 75. Tariff item No. 6402.12.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “17.9% (E)” with a reference to “Free (F)”; (b) in the column “Preferential Tariff / Final Rate”, the reference to “13.4% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and (c) in the column “Preferential Tariff / Final Rate”, the reference to “13.4% (E)” after the abbreviation “NZT” with a reference to “Free (F)”. 76. Tariff item No. 6403.12.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (A)” with a reference to “Free (F)”; (b) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and (c) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”. 77. Tariff item No. 6403.12.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18.2% (E)” with a reference to “Free (F)”; (b) in the column “Preferential Tariff / Final Rate”, the reference to “13.7% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and C. 33 Economic Action (c) in the column “Preferential Tariff / Final Rate”, the reference to “13.7% (E)” after the abbreviation “NZT” with a reference to “Free (F)”. 78. The Description of Goods of tariff item No. 6506.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by (a) adding a semi-colon after the reference to “operators”; and (b) adding, in alphabetical order, a reference to “Other protective headgear, athletic”. 79. Tariff item No. 9506.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7.5% (A)” with a reference to “Free (F)”; and (b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”. 80. Tariff item No. 9506.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and (b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”. 81. Tariff item No. 9506.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and (b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”. 2011-2012-2013 Plan d’action écono 82. Tariff item No. 9506.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9.5% (A)” with a reference to “Free (F)”; and (b) in the column “Preferential Tariff / Final Rate”, the reference to “6% (A)” after the abbreviation “GPT” with a reference to “Free (F)”. 83. Tariff item No. 9506.29.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7.5% (A)” with a reference to “Free (F)”; and (b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”. 84. Tariff item No. 9506.31.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7.5% (A)” with a reference to “Free (F)”; and (b) in the column “Preferential Tariff / Final Rate”, the reference to “4% (A)” after the abbreviation “GPT” with a reference to “Free (F)”. 85. Tariff item No. 9506.32.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”. 86. Tariff item No. 9506.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and C. 33 Economic Action (b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”. 87. Tariff item No. 9506.39.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “2.5% (A)” with a reference to “Free (F)”. 88. Tariff item No. 9506.39.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and (b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”. 89. Tariff item No. 9506.39.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and (b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”. 90. Tariff item No. 9506.40.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and (b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”. 91. Tariff item No. 9506.62.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing 2011-2012-2013 Plan d’action écono (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and (b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”. 92. Tariff item No. 9506.69.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”. 93. Tariff item No. 9506.69.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and (b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”. 94. Tariff item No. 9506.70.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (A)” with a reference to “Free (F)”; (b) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and (c) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”. 95. Tariff item No. 9506.70.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (A)” with a reference to “Free (F)”; C. 33 Economic Action (b) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and (c) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”. 96. Tariff item No. 9506.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and (b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”. 97. Tariff item No. 9506.99.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “2.5% (A)” with a reference to “Free (F)”. 98. Tariff item No. 9506.99.31 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”. 99. Tariff item No. 9506.99.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”. 100. Tariff item No. 9506.99.50 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “15.5% (A)” with a reference to “Free (F)”. 101. Tariff item No. 9506.99.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing Plan d’action écono 2011-2012-2013 (a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7.5% (A)” with a reference to “Free (F)”; and (b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”. 102. The List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule to the Act is amended by adding, in numerical order, the tariff items set out in the schedule to this Act. Coming into Force April 1, 2013 103. Sections 64 to 102 are deemed to have come into force on April 1, 2013. DIVISION 2 FINANCIAL INSTITUTIONS 1991, c. 45 Trust and Loan Companies Act 104. (1) The portion of subsection 187(1) of the Trust and Loan Companies Act before paragraph (a) is replaced by the following: Resident Canadian majority 187. (1) The directors of a company shall not transact business at a meeting of directors unless (2) Paragraphs 187(1)(a) and (b) of the English version of the Act are replaced by the following: (a) in the case of a company that is the subsidiary of a foreign institution, at least one half of the directors present are resident Canadians; and (b) in the case of any other company, a majority of the directors present are resident Canadians. (3) The portion of subsection 187(1) of the English version of the Act after paragraph (b) is repealed. (4) The portion of subsection 187(2) of the English version of the Act before paragraph (a) is replaced by the following: C. 33 Exception (2) Despite subsection (1), the directors of a company may transact business at a meeting of directors without the required proportion of directors who are resident Canadians if 1991, c. 46 Bank Act Economic Action 105. (1) The portion of subsection 183(1) of the Bank Act before paragraph (a) is replaced by the following: Resident Canadian majority 183. (1) The directors of a bank shall not transact business at a meeting of directors unless (2) The portion of subsection 183(2) of the English version of the Act before paragraph (a) is replaced by the following: Exception (2) Despite subsection (1), the directors of a bank may transact business at a meeting of directors without the required proportion of directors who are resident Canadians if 2001, c. 9, s. 183 106. (1) The portion of subsection 772(1) of the French version of the Act before paragraph (a) is replaced by the following: Majorité de résidents canadiens 772. (1) Les administrateurs ne peuvent délibérer en conseil que si : 2001, c. 9, s. 183 (2) The portion of subsection 772(2) of the English version of the Act before paragraph (a) is replaced by the following: Exception (2) Despite subsection (1), the directors of a bank holding company may transact business at a meeting of directors without the required proportion of directors who are resident Canadians if 1991, c. 47 Insurance Companies Act 107. (1) The portion of subsection 192(1) of the Insurance Companies Act before paragraph (a) is replaced by the following: Resident Canadian majority 192. (1) The directors of a company shall not transact business at a meeting of directors unless (2) Paragraphs 192(1)(a) and (b) of the English version of the Act are replaced by the following: 2011-2012-2013 Plan d’action écono (a) in the case of a company that is the subsidiary of a foreign institution, at least one half of the directors present are resident Canadians; and (b) in the case of any other company, a majority of the directors present are resident Canadians. (3) The portion of subsection 192(1) of the English version of the Act after paragraph (b) is repealed. (4) The portion of subsection 192(2) of the English version of the Act before paragraph (a) is replaced by the following: Exception (2) Despite subsection (1), the directors of a company may transact business at a meeting of directors without the required proportion of directors who are resident Canadians if 2001, c. 9, s. 465 108. (1) The portion of subsection 819(1) of the Act before paragraph (a) is replaced by the following: Resident Canadian majority 819. (1) The directors of an insurance holding company shall not transact business at a meeting of directors unless 2001, c. 9, s. 465 (2) Paragraphs 819(1)(a) and (b) of the English version of the Act are replaced by the following: (a) in the case of an insurance holding company that is the subsidiary of a foreign institution, at least one half of the directors present are resident Canadians; and (b) in the case of any other insurance holding company, a majority of the directors present are resident Canadians. 2001, c. 9, s. 465 (3) The portion of subsection 819(1) of the English version of the Act after paragraph (b) is repealed. 2001, c. 9, s. 465 (4) The portion of subsection 819(2) of the English version of the Act before paragraph (a) is replaced by the following: Exception (2) Despite subsection (1), the directors of an insurance holding company may transact business at a meeting of directors without the required proportion of directors who are resident Canadians if 56 1991, c. 48 C. 33 Economic Action Cooperative Credit Associations Act 109. (1) Subsection 188(1) of the Cooperative Credit Associations Act is replaced by the following: Resident Canadian majority 188. (1) The directors of an association shall not transact business at a meeting of directors unless a majority of the directors present are resident Canadians. (2) The portion of subsection 188(2) of the English version of the Act before paragraph (a) is replaced by the following: Exception (2) Despite subsection (1), the directors of an association may transact business at a meeting of directors without the required proportion of directors who are resident Canadians if DIVISION 3 R.S., c. F-8; 1995, c. 17, s. 45(1) FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT 2007, c. 29, s. 62; 2009, c. 2, s. 383 110. Sections 3 to 3.11 of the FederalProvincial Fiscal Arrangements Act are replaced by the following: Fiscal equalization payment 3. Subject to the other provisions of this Act, there may be paid to a province a fiscal equalization payment not exceeding the amounts determined under this Part for each fiscal year in the period beginning on April 1, 2007 and ending on March 31, 2019. 111. Section 3.12 of the Act is amended by adding the following after subsection (3): Additional fiscal equalization payment — 2013-2014 fiscal year (4) An additional fiscal equalization payment may be paid for the fiscal year beginning on April 1, 2013 equal to, (a) for New Brunswick, $48,891,000; and (b) for Manitoba, $6,915,000. 2007, c. 29, s. 62 112. (1) The portion of subsection 3.2(1) of the Act before paragraph (a) is replaced by the following: 2011-2012-2013 General rule Plan d’action écono 3.2 (1) Subject to the other provisions of this Part, the fiscal equalization payment that may be paid to a province for a fiscal year is the amount, as determined by the Minister, equal to the greater of 2009, c. 2, s. 384 (2) Subsection 3.2(4) of the Act is repealed. 2007, c. 29, s. 62 113. Section 3.3 of the Act is repealed. 2009, c. 2, s. 385 114. Subsection 3.4(10) of the Act is repealed. 2009, c. 2, s. 386 115. (1) The definition “per capita preadjustment equalized fiscal capacity” in subsection 3.5(1) of the Act is replaced by the following: “per capita preadjustment equalized fiscal capacity” « capacité fiscale par habitant après péréquation et avant rajustement » “per capita pre-adjustment equalized fiscal capacity” means, in respect of a province for a fiscal year, the amount determined by the formula A + B + C + (E / F) where A, B, E and F have the same meaning as the descriptions of A, B, E and F, respectively, in the definition “total per capita fiscal capacity”; and C is the per capita equalization payment for that province for that fiscal year. 2007, c. 29, s. 62 (2) The formula in the definition “total per capita fiscal capacity” in subsection 3.5(1) of the Act is replaced by the following: A + B + [(C + E) / F] 2007, c. 35, s. 161 (3) The descriptions of C to E in the definition “total per capita fiscal capacity” in subsection 3.5(1) of the Act are replaced by the following: C is any fiscal equalization payment that would be paid to that province for that fiscal year if the amount of that payment were determined in accordance with section 3.2 without regard to section 3.4; C. 33 Economic Action E is, with respect to Nova Scotia, any amount that may be paid to that province for that fiscal year in accordance with sections 7 and 8 and 10 to 14 of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act; and 2007, c. 29, s. 62, c. 35, ss. 162 and 163; 2009, c. 2, s. 387 116. The heading before section 3.6 and sections 3.6 to 3.71 of the Act are replaced by the following: NOVA SCOTIA Additional fiscal equalization payment 3.71 (1) An additional fiscal equalization payment for the period referred to in subsection (2) may be paid to Nova Scotia equal to the amount by which (a) the aggregate of the following amounts: (i) the aggregate of the fiscal equalization amounts computed under section 3.72 for that province for all fiscal years in the period, and (ii) the aggregate of the amounts that would be paid to that province for all fiscal years in the period in accordance with sections 7 to 14 of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act as that Act read on April 1, 2007, computed as if the fiscal equalization payment for that province for each fiscal year in the period were equal to the fiscal equalization amount computed under section 3.72 for that province for that fiscal year is greater than (b) the aggregate of the following amounts: (i) the aggregate of the fiscal equalization payments paid to that province for the period, and (ii) the aggregate of the amounts paid to that province for the period in accordance with sections 7 to 14 of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act. 2011-2012-2013 Definition of “period” Plan d’action écono (2) For the purpose of subsection (1), “period” means the period beginning on April 1, 2008 and ending on the earlier of (a) March 31 of the fiscal year preceding the first fiscal year with respect to which Nova Scotia does not meet the conditions under paragraphs 12(1)(a) and (b) of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act and is not receiving any transitional payments under section 14 of that Act, and (b) March 31, 2020. 2007, c. 35, s. 163 117. (1) Paragraphs 3.72(5)(a) and (b) of the Act are replaced by the following: (a) subsection (4) applies to Nova Scotia in respect of the revenue source referred to in paragraph (z.5) of the definition “revenue source” in subsection 3.9(1) only for those fiscal years in the period referred to in subsection 3.71(2) for which the application of subsection (4) would result in an increase in the amount calculated under paragraph 3.71(1)(a); and (b) subsection (4) does not apply to Newfoundland and Labrador in respect of the revenue source referred to in paragraph (z.5) of the definition “revenue source” in subsection 3.9(1). 2007, c. 35, s. 163 2007, c. 29, s. 62 (2) Subsection 3.72(6) of the Act is repealed. 118. Section 3.8 of the Act is repealed. 2007, c. 29, s. 62 119. (1) The portion of subsection 3.9(1) of the Act before the first definition is replaced by the following: Interpretation 3.9 (1) The following definitions apply in this section and in sections 3.71 and 3.72. 2007, c. 35, s. 164(2) (2) Subsections 3.9(4) to (7) of the Act are repealed. C. 33 2007, c. 35, s. 165 120. (1) Paragraph 3.91(1)(a) of the Act is replaced by the following: Economic Action (a) the fiscal equalization payment that may be paid to a province under sections 3.2 and 3.4 for that fiscal year on the basis that the province makes an election under subsection 3.2(2) for that fiscal year; and 2007, c. 35, s. 165 (2) Subsections 3.91(2) to (5) of the Act are replaced by the following: Time of calculation — section 3.72 (2) The fiscal equalization amounts referred to in section 3.72 for a fiscal year shall be calculated no later than three months before the end of the fiscal year. 2007, c. 35, s. 166 121. Section 3.97 of the Act is replaced by the following: Deeming — final computation 3.97 For the purpose of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act, the final computation of the amount of the fiscal equalization payment for a fiscal year is deemed to have been made on March 1 of that fiscal year. 2007, c. 29, s. 62 122. (1) The definition “revenue block” in subsection 4(1) of the Act is repealed. 2007, c. 29, s. 62 (2) The definitions “population adjusted gross expenditure escalator” and “superannuation adjustment” in subsection 4(1) of the Act are replaced by the following: “population adjusted gross expenditure escalator” « facteur de majoration des dépenses brutes rajustées en fonction de la population » “population adjusted gross expenditure escalator” means, in respect of a territory for a fiscal year, a factor equal to the product obtained by multiplying (a) the population adjustment factor for that territory for the fiscal year by (b) the provincial local government expenditure index for the fiscal year. “superannuation adjustment” « montant de l’indexation des pensions » “superannuation adjustment” means, in respect of a territory, for each fiscal year, the amount determined by the Minister of Public Works and Government Services to be equal to, with respect to the fiscal year that is two years prior 2011-2012-2013 Plan d’action écono to that fiscal year, the difference between the amount of the superannuation contribution that is payable by that territory under the Public Service Superannuation Act and the amount that would be payable by that territory under that Act as it read on June 16, 1999. 2007, c. 29, s. 62 (3) The formula in the definition “fiscal capacity” in subsection 4(1) of the Act is replaced by the following: (A + B + C) / 3 2007, c. 29, s. 62 (4) The description of D in the definition “fiscal capacity” in subsection 4(1) of the Act is repealed. 2007, c. 29, s. 62 (5) Paragraph (a) of the definition “gross expenditure base” in subsection 4(1) of the Act is replaced by the following: (a) for the fiscal year beginning on April 1, 2013, an amount equal to (i) $931,907,459 in respect of Yukon, (ii) $1,339,030,641 in respect of the Northwest Territories, and (iii) $1,465,334,373 in respect of Nunavut; and 2007, c. 29, s. 62 (6) Paragraphs (a) and (b) of the definition “revenue source” in subsection 4(1) of the Act are replaced by the following: (a) revenues relating to personal income; (b) revenues relating to corporate income and government business enterprises; (7) The definition “revenue source” in subsection 4(1) of the Act is amended by striking out “and” at the end of paragraph (f) and by adding the following after paragraph (g): (h) revenues derived from property taxes and miscellaneous revenues; and (i) revenues relating to consumption taxes excluding revenues derived from excise taxes. 2007, c. 29, s. 62 123. (1) Subsections 4.1(1) and (2) of the Act are replaced by the following: C. 33 Territorial formula financing payments 4.1 (1) Subject to the other provisions of this Act, there may be paid to a territory a territorial formula financing payment not exceeding the amounts determined under this Part for each fiscal year in the period beginning on April 1, 2014 and ending on March 31, 2019. Economic Action (2) Section 4.1 of the Act is amended by adding the following after subsection (3): Adjusted gross expenditure base (4) For the purpose of paragraph (3)(a), for the fiscal year beginning on April 1, 2014, the gross expenditure base is equal to the amount determined by the formula A + 0.7 (B + C + D + E – F – G – H) where A is the gross expenditure base that would, in the absence of this subsection, be calculated for the fiscal year; B is equal to the average adjusted yield calculated for revenues relating to personal income; C is equal to the average yield calculated for revenues relating to corporate income and government business enterprises; D is equal to the average yield calculated for revenues derived from property taxes and miscellaneous revenues; E is equal to the average yield calculated for revenues relating to consumption taxes excluding revenues derived from excise taxes; F is $63,891,572 in respect of Yukon, $125,998,429 in respect of the Northwest Territories and $104,674,613 in respect of Nunavut; G is equal to the average yield calculated for revenues derived from personal income; and H is equal to the average yield calculated for revenues derived from corporate income and government business enterprises. Definitions (5) The following definitions apply in this subsection and in subsection (4). 2011-2012-2013 “average adjusted yield” « rendement rajusté moyen » Plan d’action écono “average adjusted yield” means, in respect of revenues relating to personal income of a territory for the fiscal year beginning on April 1, 2014, the amount determined by the formula (A + B + C) / 3 where A is the yield for that revenue source for the fiscal year beginning on April 1, 2012, calculated by adjusting the national average rate of tax for that fiscal year to exclude the revenues to be equalized adjustment for that fiscal year from the aggregate of the revenue to be equalized for that revenue source for the fiscal year for all provinces and territories; B is the yield for that revenue source for the fiscal year beginning on April 1, 2011, calculated by adjusting the national average rate of tax for that fiscal year to exclude the revenues to be equalized adjustment for that fiscal year from the aggregate of the revenue to be equalized for that revenue source for the fiscal year for all provinces and territories; and C is the yield for that revenue source for the fiscal year beginning on April 1, 2010, calculated by adjusting the national average rate of tax for that fiscal year to exclude the revenues to be equalized adjustment for that fiscal year from the aggregate of the revenue to be equalized for that revenue source for the fiscal year for all provinces and territories. “average yield” « rendement moyen » “average yield” means, in respect of a given revenue source of a territory for the fiscal year beginning on April 1, 2014, the amount determined by the formula (A + B + C) / 3 where A is the yield for that revenue source for the fiscal year beginning on April 1, 2012, that yield being calculated, in respect of G and H of the formula provided for in subsection (4), in accordance with the provisions of this Act and the regulations as they read on December 17, 2012; C. 33 Economic Action B is the yield for that revenue source for the fiscal year beginning on April 1, 2011, that yield being calculated, in respect of G and H of the formula provided for in subsection (4), in accordance with the provisions of this Act and the regulations as they read on December 17, 2012; and C is the yield for that revenue source for the fiscal year beginning on April 1, 2010, that yield being calculated, in respect of G and H of the formula provided for in subsection (4), in accordance with the provisions of this Act and the regulations as they read on December 17, 2012. “revenues to be equalized adjustment” « rajustement de revenus sujets à péréquation » “revenues to be equalized adjustment” means the amount determined by the Minister for the fiscal year that corresponds to the amount, for all taxpayers, of any rebate, credit or reduction in relation to revenue relating to personal income that a territory, province or one of their local governments grant in favour of a taxpayer for the fiscal year, up to a maximum that reduces to zero the amount of the taxpayer’s tax that is included in that revenue source for that fiscal year. 2007, c. 29, s. 62 124. Subparagraph 4.2(b)(iii) of the Act is repealed. 2012, c. 19, s. 393 125. The description of A in subparagraph 24.1(1)(a)(v) of the Act is replaced by the following: A is the average of the annual rates of growth of the nominal gross domestic product of Canada for the calendar year that ends during the fiscal year in question and for the two previous calendar years, as determined by the Minister not later than three months before the beginning of that fiscal year; and Plan d’action écono 2011-2012-2013 DIVISION 4 PAYMENTS TO CERTAIN ENTITIES OR FOR CERTAIN PURPOSES Canadian Youth Business Foundation Maximum payment of $18,000,000 126. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Industry, a sum not exceeding $18,000,000 to the Canadian Youth Business Foundation for its use. Genome Canada Maximum payment of $165,000,000 127. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Industry, a sum not exceeding $165,000,000 to Genome Canada for its use. Nature Conservancy of Canada Maximum payment of $20,000,000 128. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of the Environment, a sum not exceeding $20,000,000 to the Nature Conservancy of Canada for its use. Nunavut Housing Maximum payment of $30,000,000 129. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Human Resources and Skills Development, in accordance with terms and conditions approved by the Treasury Board, a sum not exceeding $30,000,000 to the Canada Mortgage and Housing Corporation to provide funding to Nunavut for housing. Indspire Maximum payment of $5,000,000 130. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Indian Affairs and Northern Development, a sum not exceeding $5,000,000 to Indspire to provide postsecondary scholarships and bursaries for students who are registered as Indians under the Indian Act and for Inuit students. C. 33 Economic Action Pallium Foundation of Canada Maximum payment of $3,000,000 131. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Health, a sum not exceeding $3,000,000 to the Pallium Foundation of Canada to support training in palliative care to front-line health care providers. Canadian National Institute for the Blind Maximum payment of $3,000,000 132. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Human Resources and Skills Development, to the Canadian National Institute for the Blind a sum not exceeding $3,000,000 for a national digital hub to improve library services for persons with a print disability. DIVISION 5 2009, c. 2, s. 297 CANADIAN SECURITIES REGULATION REGIME TRANSITION OFFICE ACT Amendment to the Act 133. Subsections 17(1) to (3) of the Canadian Securities Regulation Regime Transition Office Act are replaced by the following: Date of dissolution 17. (1) The Governor in Council may, by order, on the recommendation of the Minister, dissolve the Transition Office. Publication of order (2) The order shall be published in the Canada Gazette before the date of dissolution referred to in the order. Repeal Repeal 134. (1) Order in Council P.C. 2012-341 of March 27, 2012 is repealed. For greater certainty (2) For greater certainty, the repeal of the Order does not affect its operation during the period before its repeal. Plan d’action écono 2011-2012-2013 Coming into Force Royal assent or July 11, 2013 135. This Division comes into force or is deemed to have come into force on the earlier of the day on which this Act receives royal assent and July 11, 2013. DIVISION 6 R.S., c. 28 (1st Supp.) INVESTMENT CANADA ACT Amendments to the Act 2009, c 2, s. 446 136. (1) Paragraph (d) of the definition “Canadian” in section 3 of the Investment Canada Act is replaced by the following: (d) an entity that is Canadian-controlled, as determined under subsection 26(1) or (2) and in respect of which there has been no determination made under any of subsections 26(2.1), (2.11) and (2.31) or declaration made under subsection 26(2.2) or (2.32); (2) Section 3 of the Act is amended by adding the following in alphabetical order: “state-owned enterprise” « entreprise d’État » “state-owned enterprise” means (a) the government of a foreign state, whether federal, state or local, or an agency of such a government; (b) an entity that is controlled or influenced, directly or indirectly, by a government or agency referred to in paragraph (a); or (c) an individual who is acting under the direction of a government or agency referred to in paragraph (a) or who is acting under the influence, directly or indirectly, of such a government or agency; 1994, c. 47, s. 133 137. (1) Subsection 14.1(1) of the Act is replaced by the following: Limits for WTO investors 14.1 (1) Despite the limits set out in subsection 14(3), but subject to subsection (1.1), an investment described in paragraph 14(1)(a) or (b) by a WTO investor or — if the Canadian business that is the subject of the investment is, immediately prior to the implementation of the investment, controlled by a WTO investor — by a non-Canadian, other than a WTO investor, is C. 33 Economic Action reviewable under section 14 only if the enterprise value, calculated in the manner prescribed, of the assets described in paragraph 14(3)(a) or (b), as the case may be, is equal to or greater than, (a) for an investment implemented at any time in the year that begins on the day on which this paragraph comes into force, or in the following year, $600,000,000; (b) for an investment implemented at any time in the two years that begin immediately after the two years referred to in paragraph (a), $800,000,000; (c) for an investment implemented at any time in the year that begins immediately after the years for which the amount set out in paragraph (b) applies, $1,000,000,000; (d) for an investment implemented at any time in the period that begins immediately after the year for which the amount set out in paragraph (c) applies and that ends on the following December 31, $1,000,000,000; and (e) for an investment implemented at any time in the year that begins after the period referred to in paragraph (d), or in any subsequent year, the amount determined under subsection (2). Limits for WTO investors that are state-owned enterprises (1.1) Despite the limits set out in subsection 14(3), an investment described in paragraph 14(1)(a) or (b) by a WTO investor that is a stateowned enterprise or — if the Canadian business that is the subject of the investment is, immediately prior to the implementation of the investment, controlled by a WTO investor — by a state-owned enterprise, other than a WTO investor, is reviewable under section 14 only if the value calculated in the manner prescribed, of the assets described in paragraph 14(3)(a) or (b), as the case may be, is equal to or greater than the applicable amount determined under subsection (2). 1994, c. 47, s. 133 (2) The portion of subsection 14.1(2) of the Act before the formula is replaced by the following: Amount (2) The amount for any year for the purposes of paragraph (1)(e) and subsection (1.1) shall be determined by the Minister in January of that Plan d’action écono 2011-2012-2013 year by rounding off to the nearest million dollars the amount arrived at by using the following formula: 2009, c. 2, s. 452 138. Subsections 21(2) to (9) of the Act are replaced by the following: Extension (2) Subject to subsection (3), if, before the end of the 45-day period referred to in subsection (1), a notice is sent under subsection 25.2(1) in respect of the investment, the period during which the Minister may send the notice referred to in subsection (1) expires 30 days after the end of the prescribed period referred to in subsection 25.3(1) or at the end of any further period that the Minister and the applicant agree on. Extension (3) Subject to subsections (4) and (5), if, before the end of the 45-day period referred to in subsection (1), a notice is sent under subsection 25.2(1) in respect of the investment and if, in respect of the investment, an order is made under subsection 25.3(1), the period during which the Minister may send the notice referred to in subsection (1) expires (a) 30 days after the end of (i) the prescribed period referred to in subsection 25.3(6) or (7), as the case may be, or (ii) the further period, if one was agreed on under subsection 25.3(7); or (b) at the end of any further period that the Minister and the applicant agree on. Extension (4) If, before the end of the 45-day period referred to in subsection (1), a notice is sent under subsection 25.2(1) in respect of the investment and if, in respect of the investment, an order is made under subsection 25.3(1) and a notice under paragraph 25.3(6)(b) is sent, the period during which the Minister may send the notice referred to in subsection (1) expires 30 days after the day on which the notice under that paragraph was sent or at the end of any further period that the Minister and the applicant agree on. Extension (5) If, before the end of the 45-day period referred to in subsection (1), a notice is sent under subsection 25.2(1) in respect of the C. 33 Economic Action investment and if an order is made under subsection 25.3(1) in respect of the investment and the Minister refers the investment to the Governor in Council under paragraph 25.3(6)(a) or subsection 25.3(7), the period during which the Minister may send the notice referred to in subsection (1) expires either 30 days after the earlier of the following days or at the end of any further period that the Minister and the applicant agree on: (a) the day on which the Governor in Council takes any measure under subsection 25.4(1) or (1.1) in respect of the investment, and (b) the day on which the prescribed period referred to in subsection 25.4(1) or (1.1), as the case may be, ends. Extension (6) Subject to subsections (7) and (8), if, before the end of the 45-day period referred to in subsection (1), an order is made under subsection 25.3(1) in respect of the investment, the period during which the Minister may send the notice referred to in subsection (1) expires (a) 30 days after the end of (i) the prescribed period referred to in subsection 25.3(6) or (7), as the case may be, or (ii) the further period, if one was agreed on under subsection 25.3(7); or (b) at the end of any further period that the Minister and the applicant agree on. Extension (7) If, before the end of the 45-day period referred to in subsection (1), an order is made under subsection 25.3(1) in respect of the investment and if, in respect of the investment, a notice is sent under paragraph 25.3(6)(b), the period during which the Minister may send the notice referred to in subsection (1) expires 30 days after the day on which the notice under that paragraph was sent or at the end of any further period that the Minister and the applicant agree on. Extension (8) If, before the end of the 45-day period referred to in subsection (1), an order is made under subsection 25.3(1) in respect of the investment and if the Minister refers the 2011-2012-2013 Plan d’action écono investment to the Governor in Council under paragraph 25.3(6)(a) or subsection 25.3(7), the period during which the Minister may send the notice referred to in subsection (1) expires either 30 days after the earlier of the following days or at the end of any further period that the Minister and the applicant agree on: (a) the day on which the Governor in Council takes any measure under subsection 25.4(1) or (1.1) in respect of the investment, and (b) the day on which the prescribed period referred to in subsection 25.4(1) or (1.1), as the case may be, ends. Minister deemed to be satisfied (9) Subject to sections 22 and 23, if the Minister does not send a notice under subsection (1) within the 45-day period referred to in that subsection or, if any of subsections (2) to (8) apply, within the 30-day period or agreed further period referred to in the applicable subsection, the Minister is deemed to be satisfied that the investment is likely to be of net benefit to Canada and shall send a notice to that effect to the applicant. 2009, c. 2, s. 452 139. Subsection 22(4) of the Act is replaced by the following: Minister deemed to be satisfied (4) Subject to section 23, if the Minister does not send a notice under subsection (2) within the period referred to in that subsection or, if subsection (3) applies, within the 30-day period or agreed further period referred to in whichever of subsections 21(2) to (8) applies to this section by reason of subsection (3), then the Minister is deemed to be satisfied that the investment is likely to be of net benefit to Canada and shall send a notice to that effect to the applicant. 2009, c. 2, s. 453 140. The portion of subsection 25.2(4) of the Act before paragraph (b) is replaced by the following: Ministerial action (4) The Minister shall send to the nonCanadian (a) a notice, which shall be sent within the prescribed period, indicating that no order for the review of the investment will be made under subsection 25.3(1); or C. 33 2009, c. 2, s. 453 141. (1) The portion of subsection 25.3(6) of the Act before paragraph (a) is replaced by the following: Ministerial action (6) After consultation with the Minister of Public Safety and Emergency Preparedness, the Minister shall, within the prescribed period, Economic Action (2) Section 25.3 of the Act is amended by adding the following after subsection (6): Extension (7) If the Minister is unable to complete the consideration of an investment within the prescribed period referred to in subsection (6), the Minister shall, within that period, send a notice to that effect to the non-Canadian. The Minister then has until the end of the period prescribed for this subsection, or any further period that the Minister and the non-Canadian agree on, to take the applicable measures described in paragraph (6)(a) or (b). 2009, c. 2, s. 453 142. (1) The portion of subsection 25.4(1) of the Act before paragraph (a) is replaced by the following: Governor in Council’s powers 25.4 (1) On the referral of an investment under paragraph 25.3(6)(a) or subsection 25.3(7), the Governor in Council may, by order, within the prescribed period, take any measures in respect of the investment that he or she considers advisable to protect national security, including (2) Section 25.4 of the Act is amended by adding the following after subsection (1): Extension (1.1) If the Minister considers that the Governor in Council is unable to complete the consideration of an investment within the prescribed period referred to in subsection (1), the Minister shall, within that period, send a notice to that effect to the non-Canadian. The Governor in Council then has until the end of the period prescribed for this subsection to, by order, take any of the measures referred to in subsection (1). 2009, c. 2, s. 454(1) 143. (1) The portion of subsection 26(1) of the Act before paragraph (a) is replaced by the following: 2011-2012-2013 Plan d’action écono Rules respecting control of entities 26. (1) Subject to subsections (2.1) to (2.2), (2.31) and (2.32), for the purposes of this Act, 2009, c. 2, s. 454(2) (2) Subsection 26(2) of the Act is replaced by the following: Trusts (2) Subject to subsections (2.1) to (2.2), (2.31) and (2.32), if it can be established that a trust is not controlled in fact through the ownership of its voting interests, subsection (1) does not apply, and the trust is a Canadiancontrolled entity if two-thirds of its trustees are Canadians. (3) Subsection 26(2.3) of the French version of the Act is replaced by the following: Effet rétroactif (2.3) Le ministre peut fixer la date à laquelle la décision prise en vertu du paragraphe (2.1) ou la déclaration faite en vertu du paragraphe (2.2) est censée avoir pris effet; cette date ne peut cependant être antérieure au 19 juin 1992 et est censée être celle de la décision ou de la déclaration. 2009, c. 2, s. 454(4) (4) Subsection 26(2.4) of the Act is replaced by the following: Minister may determine — control by stateowned enterprise (2.31) If an entity qualifies as a Canadiancontrolled entity by virtue of subsection (1) or (2), the Minister may nevertheless determine that the entity is not a Canadian-controlled entity if, after considering any information and evidence submitted by or on behalf of the entity or otherwise made available to the Minister or the Director, the Minister is satisfied that the entity is controlled in fact by one or more stateowned enterprises. Minister may declare (2.32) If an entity referred to in subsection (2.31) has refused or neglected to provide, within a reasonable time, information that the Minister or the Director has requested and that the Minister considers necessary in order to make a decision under that subsection, the Minister may declare that the entity is not a Canadian-controlled entity. Retroactivity possible (2.33) A determination made under subsection (2.31) or a declaration made under subsection (2.32) in respect of an entity referred to in subsection (2.31) may be retroactive to any date, C. 33 Economic Action not earlier than April 29, 2013, that the Minister specifies, in which case the determination or declaration shall, for all purposes of this Act, be deemed to have been made on the specified date. Entity to be informed (2.4) The Minister shall inform the entity concerned, in writing, of any determination made under any of subsections (2.1), (2.11) and (2.31) or declaration made under subsection (2.2) or (2.32), and of any date specified under subsection (2.3) or (2.33), without delay after the determination or declaration is made. 2009, c. 2, s. 455(1) 144. (1) The portion of subsection 28(2) of the Act before paragraph (a) is replaced by the following: Rules and presumptions respecting control of entities (2) Subject to subsections (4) to (5), (6.1) and (6.2), for the purposes of this Act, 2009, c. 2, s. 455(2) (2) The portion of subsection 28(3) of the Act before paragraph (a) is replaced by the following: Presumptions respecting acquisition of control (3) Subject to subsections (4) to (5), (6.1) and (6.2), for the purposes of this Act, (3) Subsection 28(6) of the French version of the Act is replaced by the following: Effet rétroactif (6) Le ministre peut fixer la date à laquelle la décision prise en vertu du paragraphe (4) ou la déclaration faite en vertu du paragraphe (5) est censée avoir pris effet; cette date ne peut cependant être antérieure au 19 juin 1992 et est censée être celle de la décision ou de la déclaration. 2009, c. 2, s. 455(4) (4) Subsection 28(7) of the Act is replaced by the following: Minister may determine — control or acquisition of control by stateowned enterprise (6.1) The Minister may, after considering any information and evidence made available to the Minister or the Director, determine that an entity is or is not controlled by another entity, or that there has or has not been an acquisition of control of an entity, if the Minister is satisfied that the entity is or is not controlled in fact by a state-owned enterprise or that there has or has 2011-2012-2013 Plan d’action écono not been an acquisition of control in fact of that entity by a state-owned enterprise, as the case may be. Minister may declare — control or acquisition of control by stateowned enterprise (6.2) If an entity or a state-owned enterprise has refused or neglected to provide, within a reasonable time, information that the Minister or the Director has requested and that the Minister considers necessary in order to make a decision under subsection (6.1), the Minister may declare that the entity is or is not controlled by a stateowned enterprise or that there has or has not been an acquisition of control of the entity by a state-owned enterprise, as the case may be. Retroactivity possible (6.3) A determination made under subsection (6.1) or a declaration made under subsection (6.2) may be retroactive to any date, not earlier than April 29, 2013, that the Minister specifies, in which case the determination or declaration shall, for all purposes of this Act, be deemed to have been made on the specified date. Entity to be informed (7) The Minister shall inform the entity concerned, in writing, of any determination made under any of subsections (4), (4.1) and (6.1) or declaration made under subsection (5) or (6.2) and of any date specified under subsection (6) or (6.3), without delay after the determination or declaration is made. 1994, c. 47, s. 135 145. (1) Subsection 37(1) of the Act is replaced by the following: Ministerial opinions 37. (1) If any question arises under this Act as to whether an individual or entity that proposes to establish, or to acquire control of, a Canadian business that carries on a specific type of business activity referred to in paragraph 15(a) is a Canadian, the Minister shall, on application by or on behalf of the individual or entity consider the application and any information and evidence submitted in connection with the application and, unless the Minister concludes that the submitted information and evidence is not sufficient to enable the Minister to reach an opinion on the question, shall provide the applicant with a written opinion for the guidance of the applicant. (2) Subsection 37(2) of the Act is replaced by the following: C. 33 Other opinions (2) Anyone may apply to the Minister, with supporting information, for an opinion on the applicability to them of any provision of this Act or the regulations to which subsection (1) does not apply, and the Minister may provide the applicant with a written opinion for the applicant’s guidance. For greater certainty, the application may be in relation to any question that arises under this Act as to whether the applicant is a Canadian. 2009, c. 2 Economic Action Related Amendments to the Budget Implementation Act, 2009 146. Subsections 448(1) and (2) of the Budget Implementation Act, 2009 are repealed. 147. Section 463 of the Act is repealed. 148. Subsection 465(2) of the Act is repealed. Transitional Provisions Definitions 149. The following definitions apply in sections 150 to 153. “the Act” « Loi » “the Act” means the Investment Canada Act. “transition period” « période transitoire » Certain applications deemed never filed “transition period” means the period beginning on April 29, 2013 and ending on the day on which sections 143 and 144 come into force. 150. Any application that is filed under section 17 of the Act before the day on which subsection 14.1(1) of the Act, as enacted by subsection 137(1), comes into force and in respect of which the Minister of Industry has not issued a decision before that day is deemed never to have been filed if (a) the investment to which the application relates would be subject to subsection 14.1(1) of the Act, as enacted by subsection 137(1), had the application been made on that day; and (b) the enterprise value of the assets to which the application relates is less than the amount referred to in paragraph 2011-2012-2013 Plan d’action écono 14.1(1)(a) of the Act, as enacted by subsection 137(1). Application of subsection 26(2.31) 151. (1) The Minister of Industry may make a determination under subsection 26(2.31) of the Act, as enacted by subsection 143(4), in respect of an entity that has implemented an investment during the transition period only if he or she has sent to the entity, within 60 days after the end of the transition period, a notice stating that he or she is undertaking an assessment of whether the entity was controlled in fact by one or more state-owned enterprises, as defined in section 3 of the Act, at the time the investment was implemented. Application of subsection 26(2.32) (2) For greater certainty, subsection 26(2.32) of the Act, as enacted by subsection 143(4), applies if the notice referred to in subsection (1) has been sent. Application of subsection 28(6.1) 152. (1) If an investment has been implemented during the transition period, the Minister of Industry may make a determination under subsection 28(6.1) of the Act, as enacted by subsection 144(4), in respect of an entity directly or indirectly involved in the investment only if he or she has sent to the entity, within 60 days after the end of the transition period, a notice stating that he or she is undertaking an assessment to determine whether the entity was controlled in fact by a state-owned enterprise, as defined in section 3 of the Act, at the time the investment was implemented, or whether there was an acquisition of control in fact of that entity by such a state-owned enterprise, as the case may be. Application of subsection 28(6.2) (2) For greater certainty, subsection 28(6.2) of the Act, as enacted by subsection 144(4), applies if the notice referred to in subsection (1) has been sent. Applications under section 37 153. Section 37 of the Act, as it read immediately before the day on which section 145 comes into force, continues to apply in respect of applications made under that section 37 before that day. C. 33 Economic Action Coming into Force Order in council 154. The provisions of this Division, except sections 136, 143 to 145, 149 and 151 to 153, come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 7 R.S., c. C-8 CANADA PENSION PLAN R.S., c. 30 (2nd Supp.), s. 3 155. Subsection 8(2) of the Canada Pension Plan is replaced by the following: Excess amount (2) An excess amount has been paid when the aggregate of all amounts deducted as required from the remuneration of an employee for a year, whether by one or more employers, on account of the employee’s contribution for the year under this Act or under a provincial pension plan exceeds the sum obtained by adding the following amounts: (a) the product obtained when the contribution rate for employees for the year under this Act is multiplied by the lesser of (i) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, plus the employee’s contributory self-employed earnings for the year in the case of an individual who is described in section 10 and to whom the provisions of this Act relating to the making of contributions apply, minus the prorated portion of the employee’s basic exemption for the year calculated under subsection (4), and (ii) the prorated portion of the employee’s maximum contributory earnings for the year calculated under subsection (5); and (b) the product obtained when the contribution rate for employees for the year under a provincial pension plan is multiplied by the lesser of (i) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of a provincial pension plan apply, minus Plan d’action écono 2011-2012-2013 the prorated portion of the employee’s basic exemption for the year calculated under subsection (6), and (ii) the prorated portion of the employee’s maximum contributory earnings for the year calculated under subsection (7). Overpayment (3) The overpayment made by the employee on account of an employee’s contribution for the year under this Act is the product obtained when the excess amount determined under subsection (2) is multiplied by the ratio that (a) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to the maximum pensionable earnings in respect of each pensionable employment, bears to (b) the aggregate of the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to the maximum pensionable earnings in respect of each pensionable employment. Prorated portion of employee’s basic exemption (4) For the purposes of subparagraph (2)(a)(i), the prorated portion of the employee’s basic exemption for the year is the product obtained when the employee’s basic exemption is multiplied by the ratio that (a) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to the maximum pensionable earnings in respect of each pensionable employment, C. 33 Economic Action bears to (b) the aggregate of the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to the maximum pensionable earnings in respect of each pensionable employment. Prorated portion of employee’s maximum contributory earnings (5) For the purposes of subparagraph (2)(a)(ii), the prorated portion of the employee’s maximum contributory earnings for the year is the product obtained when the employee’s maximum contributory earnings is multiplied by the ratio that (a) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to the maximum pensionable earnings in respect of each pensionable employment, bears to (b) the aggregate of the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to the maximum pensionable earnings in respect of each pensionable employment. Prorated portion of employee’s basic exemption (6) For the purposes of subparagraph (2)(b)(i), the prorated portion of the employee’s basic exemption for the year is the difference between the employee’s basic exemption, determined without taking into account paragraphs 19(b) and (c), and the prorated portion calculated under subsection (4). Plan d’action écono 2011-2012-2013 Prorated portion of employee’s maximum contributory earnings (7) For the purposes of subparagraph (2)(b)(ii), the prorated portion of the employee’s maximum contributory earnings for the year is the difference between the employee’s maximum contributory earnings, determined without taking into account paragraphs 17(b) and (c) and 19(b) and (c), and the prorated portion calculated under subsection (5). DIVISION 8 IMPROVING VETERANS’ BENEFITS R.S., c. P-6 Pension Act 156. Subsection 32(2) of the Pension Act is replaced by the following: Retroactive pension (2) If any person who is or has been in receipt of relief or unemployment assistance from the Department is or has been awarded a retroactive pension or a retroactive increase of pension, the difference between the amount actually paid by the Department and the amount that would have been paid if the retroactive pension or the retroactive increase of pension had been payable when the relief or unemployment assistance was issued shall be a second charge on the accumulated unpaid instalments of the pension and shall be withheld accordingly, subject to the payments to be made, as a first charge, to a province pursuant to subsection 30(2). R.S., c. W-3 War Veterans Allowance Act 2000, c. 12, s. 318(2), c. 34, s. 70(1) 157. Subparagraph 4(3)(c)(ii) of the War Veterans Allowance Act is replaced by the following: (ii) payable under section 34 of the Veterans Review and Appeal Board Act, any enactment prescribed by regulations made under section 25, or any similar or equivalent laws of the country in whose forces the veteran served. 158. Section 13 of the Act is replaced by the following: C. 33 Rights under Pension Act 13. The right of any veteran to receive a pension under the Pension Act is not affected by anything in this Act or by the receipt of any allowance. Economic Action Transitional Provision Retroactive pension 159. If, on the day on which this Division comes into force, a person is or has been in receipt of war veterans allowance referred to in subsection 32(2) of the Pension Act as it read immediately before that day and, on or after that day, is awarded a retroactive pension or a retroactive increase of pension under that Act, then any pension payments made under that Act in respect of a month the whole of which is before that day are subject to that subsection 32(2) and to section 13 of the War Veterans Allowance Act as they read immediately before that day. Coming into Force Order in council 160. This Division comes into force on a day to be fixed by order of the Governor in Council. DIVISION 9 IMMIGRATION AND REFUGEE PROTECTION 2001, c. 27 Immigration and Refugee Protection Act 2012, c. 1, s. 206 161. Subsections 30(1.4) to (1.6) of the Immigration and Refugee Protection Act are replaced by the following: Purpose (1.4) The instructions referred to in subsection (1.2) shall prescribe public policy considerations that aim to protect foreign nationals who are at risk of being subjected to humiliating or degrading treatment, including sexual exploitation. Revocation of work permit (1.41) An officer may revoke a work permit if, in the officer’s opinion, public policy considerations that are specified in instructions given by the Minister justify the revocation. 2011-2012-2013 Plan d’action écono For greater certainty (1.42) For greater certainty, subsection (1.41) does not affect any other lawful authority to revoke a work permit. Revocation or suspension of an opinion (1.43) If, in the view of the Department of Human Resources and Skills Development, public policy considerations that are specified in instructions given by the Minister of Human Resources and Skills Development justify it, that Department may (a) revoke an opinion provided by that Department with respect to an application for a work permit; (b) suspend the effects of the opinion; or (c) refuse to process a request for such an opinion. For greater certainty (1.44) For greater certainty, subsection (1.43) does not affect any other lawful authority to revoke an opinion referred to in that subsection. Publication (1.5) Instructions given under this section shall be published in the Canada Gazette. Application (1.6) The instructions take effect on the day on which they are published, or on any later day specified in the instructions, and apply in respect of all applications for authorization to work in Canada and requests to provide an opinion with respect to an application for a work permit, including those applications and requests that were made before that day and for which a final decision has not been made. 162. (1) Section 89 of the Act is amended by adding the following after subsection (1): User Fees Act (1.1) The User Fees Act does not apply to a fee for the provision of services in relation to a request for an opinion provided by the Department of Human Resources and Skills Development with respect to an application for a work permit. (2) Section 89 of the Act is amended by adding the following before subsection (2): C. 33 User Fees Act (1.2) The User Fees Act does not apply to a fee for the provision of services in relation to the processing of an application for a temporary resident visa, work permit, study permit or extension of an authorization to remain in Canada as a temporary resident. Economic Action 163. The Act is amended by adding the following after section 89: Fees for rights and privileges 89.1 (1) The regulations may (a) govern fees to be paid for rights and privileges conferred by means of a work permit; and (b) waive the fees referred to in paragraph (a) for certain work permits or certain classes of work permits. User Fees Act (2) The User Fees Act does not apply to fees referred to in paragraph (1)(a). 2012, c. 19, s. 708 164. Subsection 92(1.1) of the Act is replaced by the following: Incorporated material — instructions (1.1) An instruction given by the Minister or the Minister of Human Resources and Skills Development under this Act may incorporate by reference any material, regardless of its source. 165. Section 93 of the Act is replaced by the following: Statutory Instruments Act 93. Instructions given by the Minister or the Minister of Human Resources and Skills Development under this Act and guidelines issued by the Chairperson under paragraph 159(1)(h) are not statutory instruments for the purposes of the Statutory Instruments Act. 2012, c. 1, s. 207 166. Paragraph 94(2)(e.1) of the Act is replaced by the following: (e.1) any instructions given under subsection 30(1.2), (1.41) or (1.43) during the year in question and the date of their publication; and Plan d’action écono 2011-2012-2013 No Appeal to the Refugee Appeal Division No appeal to Refugee Appeal Division 167. A decision made by the Refugee Protection Division under subsection 107(1) of the Immigration and Refugee Protection Act in respect of a claim for refugee protection that was referred to that Division after August 14, 2012 but before December 15, 2012 is not subject to appeal to the Refugee Appeal Division if the decision takes effect in accordance with the Refugee Protection Division Rules after the day on which this section comes into force. Decision set aside in judicial review 168. If a decision referred to in section 167 is set aside in a judicial review, the claim for refugee protection must be referred to a member of the Refugee Protection Division who is appointed under section 169.1 of the Immigration and Refugee Protection Act. The member’s decision is not subject to appeal to the Refugee Appeal Division. Coming into Force Order in council 169. Subsection 162(2) comes into force on a day to be fixed by order of the Governor in Council. DIVISION 10 R.S., c. C-29 CITIZENSHIP ACT Amendments to the Act 2008, c. 14, s. 12(2) 170. Paragraph 27(b) of the Citizenship Act is replaced by the following: (b) respecting fees for services provided in the administration of this Act, and cases in which those fees may be waived; 171. The Act is amended by adding the following after section 27.1: User Fees Act 27.2. The User Fees Act does not apply in respect of a fee for services provided in the administration of this Act. C. 33 Economic Action Coming into Force Order in council 172. The provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 11 1997, c. 9 NUCLEAR SAFETY AND CONTROL ACT 173. Section 21 of the Nuclear Safety and Control Act is amended by adding the following after subsection (2): Expenditure of revenue from fees (3) The Commission may spend for its purposes the revenue from the fees it charges for licences or classes of licences issued under section 24 in the fiscal year in which the revenues are received or in the next fiscal year. DIVISION 12 DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVELOPMENT ACT Enactment of Act Enactment 174. The Department of Foreign Affairs, Trade and Development Act is enacted as follows: An Act respecting the Department of Foreign Affairs, Trade and Development SHORT TITLE Short title 1. This Act may be cited as the Department of Foreign Affairs, Trade and Development Act. CONTINUATION OF THE DEPARTMENT Department continued 2. (1) The Department of Foreign Affairs and International Trade is continued under the name of the Department of Foreign Affairs, Trade and Development over which the Minister of Foreign Affairs, appointed by commission under the Great Seal, is to preside. 2011-2012-2013 Minister Plan d’action écono (2) The Minister of Foreign Affairs, in this Act referred to as the “Minister”, holds office during pleasure and has the management and direction of the Department in Canada and abroad. ADDITIONAL MINISTERS Minister for International Trade 3. A Minister for International Trade is to be appointed by commission under the Great Seal to hold office during pleasure and to assist the Minister in carrying out his or her responsibilities relating to international trade. Minister for International Development 4. A Minister for International Development is to be appointed by commission under the Great Seal to hold office during pleasure and to assist the Minister in carrying out his or her responsibilities relating to international development, poverty reduction and humanitarian assistance. Use of departmental services and facilities 5. A minister appointed under section 3 or 4 is to act with the concurrence of the Minister in carrying out his or her responsibilities and is to make use of the services and facilities of the Department. COMMITTEES Committees to advise and assist 6. The Governor in Council may establish advisory and other committees to advise or assist the Minister or to exercise and perform any powers, duties and functions that the Governor in Council specifies and may fix the remuneration and expenses to be paid to the members of the committees so established. OFFICERS OF THE DEPARTMENT Deputy head 7. The Governor in Council may appoint an officer called the Deputy Minister of Foreign Affairs to hold office during pleasure and to be the deputy head of the Department. Additional deputy heads 8. (1) The Governor in Council may appoint three Associate Deputy Ministers of Foreign Affairs, each of whom is to have the rank and status of a deputy head of a department and is, under the Deputy Minister of Foreign Affairs, to exercise and perform any powers, duties and functions, as a deputy of the Minister and otherwise, that the Minister specifies. C. 33 Deputy Ministers for International Trade and for International Development (2) The Governor in Council may designate one of the Associate Deputy Ministers appointed under subsection (1) to be Deputy Minister for International Trade and one to be Deputy Minister for International Development. Coordinator, International Economic Relations 9. The Governor in Council may designate or appoint a person in the federal public administration as the Coordinator, International Economic Relations who is to have the rank and status of a deputy head of a department and is, subject to the direction of the Governor in Council, to exercise and perform any powers, duties and functions, as a deputy of the Minister and otherwise, that the Minister specifies. Economic Action POWERS, DUTIES AND FUNCTIONS OF THE MINISTER Powers, duties and functions of Minister 10. (1) The powers, duties and functions of the Minister extend to and include all matters over which Parliament has jurisdiction, not by law assigned to any other department, board or agency of the Government of Canada, relating to the conduct of the external affairs of Canada, including international trade and commerce and international development. Powers, duties and functions of Minister (2) In exercising and performing his or her powers, duties and functions under this Act, the Minister is to (a) conduct all diplomatic and consular relations on behalf of Canada; (b) conduct all official communication tween the Government of Canada and government of any other country and tween the Government of Canada and international organization; bethe beany (c) conduct and manage international negotiations as they relate to Canada; (d) coordinate Canada’s international economic relations; (e) foster the expansion of Canada’s international trade and commerce; (f) foster sustainable international development and poverty reduction in developing countries and provide humanitarian assistance during crises; Plan d’action écono 2011-2012-2013 (g) coordinate the direction given by the Government of Canada to the heads of Canada’s diplomatic and consular missions; (h) have the management of Canada’s diplomatic and consular missions; (i) administer the foreign service of Canada; (j) foster the development of international law and its application in Canada’s external relations; and (k) carry out any other duties and functions that are by law assigned to him or her. Programs (3) The Minister may develop and carry out programs related to the Minister’s powers, duties and functions for the promotion of Canada’s interests abroad, including (a) the fostering of the expansion of Canada’s international trade and commerce; and (b) the fostering of sustainable international development and of poverty reduction in developing countries and the provision of humanitarian assistance during crises. FEES Regulations 11. (1) The Governor in Council may, on the recommendation of the Minister and the Treasury Board, make regulations prescribing (a) documents issued by the Minister for travel purposes for which fees are payable; and (b) the amount of the fees and the time and manner of their payment. Cost recovery (2) The fees are to be prescribed with a view to the recovery of the costs incurred by Her Majesty in right of Canada in providing consular services. Additional to other fees (3) The fees are to be paid in addition to any other fees payable under section 19 of the Financial Administration Act in respect of the same documents. C. 33 Economic Action AGREEMENTS WITH PROVINCES Agreements 12. The Minister may, with the approval of the Governor in Council, enter into agreements with the government of any province or any agency of a province respecting the carrying out of programs related to the Minister’s powers, duties and functions. DUTIES OF ADDITIONAL MINISTERS Minister for International Trade 13. Subject to section 5, the Minister for International Trade is to promote the expansion of Canada’s international trade and commerce by (a) assisting Canadian exporters in their international marketing initiatives and promoting Canadian export sales; (b) improving the access of Canadian produce, products and services to external markets through trade negotiations; (c) fostering trade relations with other countries; and (d) contributing to the improvement of world trading conditions. Minister for International Development 14. Subject to section 5, the Minister for International Development is to foster sustainable international development and poverty reduction in developing countries and provide humanitarian assistance during crises by (a) undertaking activities related to international development and humanitarian assistance; (b) ensuring the effectiveness of Canada’s international development and humanitarian assistance activities; (c) fostering relations with other countries and organizations engaged in international development or humanitarian assistance activities; and (d) ensuring Canada’s contributions to international development and humanitarian assistance are in line with Canadian values and priorities. 2011-2012-2013 Plan d’action écono HEADS OF MISSIONS Definition of “head of mission” 15. (1) In this section, “head of mission” means (a) an ambassador, high commissioner or consul-general of Canada; or (b) any other person that is appointed to represent Canada in another country or a portion of another country or at an international organization or diplomatic conference and that is designated head of mission by the Governor in Council. Duties of head of mission (2) Except as otherwise instructed by the Governor in Council, a head of mission is to have the management and direction of their mission and its activities and the supervision of the official activities of the various departments and agencies of the Government of Canada in the country or portion of the country or at the international organization to which they are appointed. TRANSITIONAL PROVISIONS Minister for International Cooperation and President of CIDA 16. Any person who holds the office of Minister for International Cooperation or of President of the Canadian International Development Agency on the day on which this section comes into force is deemed to hold the office of Minister for International Development or Deputy Minister for International Development, respectively, on and after that day. Positions 17. Nothing in this Act is to be construed as affecting the status of an employee who, immediately before the coming into force of this Act, occupied a position in the Canadian International Development Agency except that the employee, on the coming into force of this section, occupies their position in the Department of Foreign Affairs, Trade and Development under the authority of the Deputy Minister of Foreign Affairs. Transfer of appropriations 18. Any amount appropriated by an Act of Parliament for the fiscal year in which this section comes into force to defray the charges and expenses of the Canadian International Development Agency that is unexpended is C. 33 Economic Action deemed to have been appropriated to defray the charges and expenses of the Department of Foreign Affairs, Trade and Development. Transfer of powers, duties and functions 19. If, under any Act of Parliament, any instrument made under an Act of Parliament or any order, contract, lease, licence or other document, any power, duty or function is vested in or may be exercised or performed by the Minister for International Cooperation or Minister of International Cooperation, the President of the Canadian International Development Agency or any other employee of that Agency, that power, duty or function is vested in or may be exercised or performed by the Minister for International Development, the Deputy Minister for International Development or the appropriate officer of the Department of Foreign Affairs, Trade and Development, as the case may be. Consequential Amendments R.S., c. A-1 1995, c. 5, s. 14 Access to Information Act 175. Schedule I to the Access to Information Act is amended by striking out the following under the heading “DEPARTMENTS AND MINISTRIES OF STATE”: Department of Foreign Affairs and International Trade Ministère des Affaires étrangères et du Commerce international 176. Schedule I to the Act is amended by adding the following in alphabetical order under the heading “DEPARTMENTS AND MINISTRIES OF STATE”: Department of Foreign Affairs, Trade and Development Ministère des Affaires étrangères, du Commerce et du Développement 177. Schedule I to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian International Development Agency Agence canadienne de développement international 2011-2012-2013 R.S., c. F-11 1995, c. 5, s. 17 Plan d’action écono Financial Administration Act 178. Schedule I to the Financial Administration Act is amended by striking out the following: Department of Foreign Affairs and International Trade Ministère des Affaires étrangères et du Commerce international 179. Schedule I to the Act is amended by adding the following in alphabetical order: Department of Foreign Affairs, Trade and Development Ministère des Affaires étrangères, du Commerce et du Développement 1992, c. 1, s. 72; 1995, c. 5, s. 18 180. Schedule I.1 to the Act is amended by striking out, in column I, the reference to Canadian International Development Agency Agence canadienne de développement international and the corresponding reference in column II to “Minister of Foreign Affairs”. 2003, c. 22, s. 11 181. Schedule IV to the Act is amended by striking out the following: Canadian International Development Agency Agence canadienne de développement international 2006, c. 9, s. 270 182. Part I of Schedule VI to the Act is amended by striking out the following: Department of Foreign Affairs and International Trade Ministère des Affaires étrangères et du Commerce international 183. Part I of Schedule VI to the Act is amended by adding the following in alphabetical order: C. 33 Economic Action Department of Foreign Affairs, Trade and Development Ministère des Affaires étrangères, du Commerce et du Développement 2006, c. 9, s. 270 184. Part II of Schedule VI to the Act is amended by striking out, in column I, the reference to Canadian International Development Agency Agence canadienne de développement international and the corresponding reference in column II to “President”. R.S., c. P-21 1995, c. 5, s. 21 Privacy Act 185. The schedule to the Privacy Act is amended by striking out the following under the heading “DEPARTMENTS AND MINISTRIES OF STATE”: Department of Foreign Affairs and International Trade Ministère des Affaires étrangères et du Commerce international 186. The schedule to the Act is amended by adding the following in alphabetical order under the heading “DEPARTMENTS AND MINISTRIES OF STATE”: Department of Foreign Affairs, Trade and Development Ministère des Affaires étrangères, du Commerce et du Développement 187. The schedule to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian International Development Agency Agence canadienne de développement international 1991, c. 30 1995, c. 5, s. 23 Public Sector Compensation Act 188. Schedule I to the Public Sector Compensation Act is amended by striking out the following under the heading “DEPARTMENTS”: 2011-2012-2013 Plan d’action écono Department of Foreign Affairs and International Trade Ministère des Affaires étrangères et du Commerce international 189. Schedule I to the Act is amended by adding the following in alphabetical order under the heading “DEPARTMENTS”: Department of Foreign Affairs, Trade and Development Ministère des Affaires étrangères, du Commerce et du Développement 190. Schedule I to the Act is amended by striking out the following under the heading “OTHER PORTIONS OF THE PUBLIC SERVICE”: Canadian International Development Agency Agence canadienne de développement international 1991, c. 50; 2001, c. 4, s. 10 Federal Real Property and Federal Immovables Act 2001, c. 4, s. 11(2) 191. The definition “head of mission” in section 2 of the Federal Real Property and Federal Immovables Act is replaced by the following: “head of mission” « chef de mission » “head of mission”, in relation to real property or an immovable in a country outside Canada, means a person described in subsection 15(1) of the Department of Foreign Affairs, Trade and Development Act who represents Canada in that country; 2006, c. 9, s. 2 Conflict of Interest Act 192. Subparagraph (d)(iii) of the definition “public office holder” in subsection 2(1) of the Conflict of Interest Act is replaced by the following: (iii) a person appointed or employed under the Public Service Employment Act who is a head of mission as defined in subsection 15(1) of the Department of Foreign Affairs, Trade and Development Act, 96 2008, c. 17 C. 33 Economic Action Official Development Assistance Accountability Act 193. Subsection 5(1) of the Official Development Assistance Accountability Act is amended by adding “and” at the end of paragraph (c), by striking out “and” at the end of paragraph (d) and by repealing paragraph (e). 2008, c. 33 Federal Sustainable Development Act 194. The schedule to the Federal Sustainable Development Act is amended by striking out the following: Canadian International Development Agency Agence canadienne de développement international Terminology Replacement of “Department of Foreign Affairs and International Trade” 195. (1) In the following provisions, “Department of Foreign Affairs and International Trade” is replaced by “Department of Foreign Affairs, Trade and Development”: (a) the long title of the Diplomatic Service (Special) Superannuation Act; (b) section 26 of the Export and Import Permits Act; (c) the portion of section 495 of the Jobs, Growth and Long-term Prosperity Act before paragraph (a); (d) section 14 of the North American Free Trade Agreement Implementation Act. Other references to Department of Foreign Affairs and International Trade (2) Unless the context requires otherwise, every reference to the Department of Foreign Affairs and International Trade in any provision of an Act of Parliament other than a provision referred to in subsection (1) is, with any grammatical adaptations, to be read as a reference to the Department of Foreign Affairs, Trade and Development. Plan d’action écono 2011-2012-2013 Replacement of “Minister for International Cooperation” and “Minister of International Cooperation” 196. (1) In the following provisions, “Minister for International Cooperation” and “Minister of International Cooperation” are replaced by “Minister for International Development”: (a) subsections 144(1) and (2) of the Budget and Economic Statement Implementation Act, 2007; (b) sections 136 and 137 of the Budget Implementation Act, 2007; (c) paragraph 110.1(8)(e) of the Income Tax Act; (d) the definitions “competent minister” and “minister” in section 3 of the Official Development Assistance Accountability Act; (e) paragraphs 21.03(1)(b) to (d) of the Patent Act and the portion of subsection 21.03(3) of that Act before paragraph (a); (f) paragraphs 4(2)(r) and 4.1(3)(r) of the Salaries Act. Other references to Minister for International Cooperation and Minister of International Cooperation (2) Unless the context requires otherwise, every reference to the Minister for International Cooperation or the Minister of International Cooperation in any provision of an Act of Parliament other than a provision referred to in subsection (1) is, with any grammatical adaptations, to be read as a reference to the Minister for International Development. References to Canadian International Development Agency 197. Unless the context requires otherwise, every reference to the Canadian International Development Agency in any provision of an Act of Parliament is, with any grammatical adaptations, to be read as a reference to the Department of Foreign Affairs, Trade and Development. Replacement of “Minister responsible for the Canadian International Development Agency” 198. In paragraph 110.1(8)(e) of the Income Tax Act, “Minister responsible for the Canadian International Development Agency” is replaced by “Minister of Foreign Affairs”. Repeal Repeal of R.S., c. E-22; 1995, c. 5, s. 2 199. The Department of Foreign Affairs and International Trade Act is repealed. C. 33 Economic Action DIVISION 13 RIDLEY TERMINALS INC. Reorganization and Divestiture Definitions “assets” « actifs » 200. (1) The following definitions apply in this Division. “assets” includes (a) in relation to an entity, the securities of any other entity held by, on behalf of or in trust for the entity; and (b) incorporeal property. “Minister” « ministre » “security” « titre » “Minister” means the Minister of Transport. “security” means (a) in relation to a corporation, a share of any class or series of shares or a debt obligation of the corporation, and includes any conversion or exchange privilege, option or other right to acquire a share or debt obligation of the corporation; and (b) in relation to any other entity, any ownership interest in or debt obligation of the entity, and includes any conversion or exchange privilege, option or other right to acquire an ownership interest or debt obligation of the entity. Interpretation (2) In this Division, “corporation”, “share” and “wholly-owned subsidiary” have the same meaning as in subsection 83(1) of the Financial Administration Act. Interpretation (3) Unless a contrary intention appears, words and expressions used in this Division have the same meaning as in the Canada Business Corporations Act. Inconsistency (4) In the event of any inconsistency between this Division and the Canada Business Corporations Act or anything issued, made or established under that Act, this Division prevails to the extent of the inconsistency. 2011-2012-2013 Plan d’action écono Operation of Competition Act (5) Nothing in, or done under the authority of, this Division affects the operation of the Competition Act in respect of the acquisition of any interest or right in an entity. Section 53.1 of Canada Transportation Act (6) Section 53.1 of the Canada Transportation Act does not apply to a transaction proposed to be taken under this Division. Purpose 201. The purpose of this Division is to authorize measures for the reorganization and divestiture of all or any part of Ridley Terminals Inc.’s business, which will allow the Government of Canada to pursue its objective of obtaining the best value for the business from a buyer who will operate the business on a long-term and sustainable basis and with open access to its services. Authority to sell shares, etc. 202. The Minister may, with the approval of the Governor in Council and on any terms that the Governor in Council considers appropriate, take any of the following measures: (a) sell or otherwise dispose of some or all of the securities of Ridley Terminals Inc.; (b) procure an addition to, or other material change in, the objects or purposes for which Ridley Terminals Inc. is incorporated or the restrictions on the businesses or activities that it may carry on, as set out in its articles; (c) procure the amalgamation of Ridley Terminals Inc.; and (d) procure the dissolution of Ridley Terminals Inc. Authority with respect to entities 203. (1) The Minister may, with proval of the Governor in Council any terms that the Governor in considers appropriate, take any following measures: the apand on Council of the (a) procure the incorporation of a corporation, securities of which, on incorporation, would be held by, on behalf of or in C. 33 Economic Action trust for Her Majesty in right of Canada and sell or otherwise dispose of some or all of the securities of the corporation; (b) procure the formation of any other entity, securities of which, on formation, would be held by, on behalf of or in trust for Her Majesty in right of Canada and sell or otherwise dispose of some or all of the securities of the entity; (c) acquire securities of a corporation that, on acquisition, would be held by, on behalf of or in trust for Her Majesty in right of Canada and sell or otherwise dispose of some or all of the securities of the corporation; and (d) acquire securities of any other entity that, on acquisition, would be held by, on behalf of or in trust for Her Majesty in right of Canada and sell or otherwise dispose of some or all of the securities of the entity. Part X of Financial Administration Act (2) The Governor in Council may, by order, declare that any provision of Part X of the Financial Administration Act does not apply to a corporation referred to in paragraph (1)(a). Additional powers 204. The Minister may do anything or cause anything to be done that is necessary for, or incidental to, a measure taken under section 202 or subsection 203(1). Authority 205. (1) Ridley Terminals Inc., any corporation referred to in paragraph 203(1)(a) or other entity referred to in paragraph 203(1)(b) or any wholly-owned subsidiary or wholly-owned entity of Ridley Terminals Inc., the corporation or the other entity may, with the approval of the Governor in Council and on any terms that the Governor in Council considers appropriate, take any of the following measures: (a) sell or otherwise dispose of some or all of its assets; (b) sell or otherwise dispose of some or all of its liabilities; 2011-2012-2013 Plan d’action écono (c) issue securities and sell or otherwise dispose of some or all of those securities; (d) reorganize its capital structure; (e) acquire assets of a corporation or of any other entity; (f) procure an addition to, or other material change in, the objects or purposes for which it is incorporated or formed or the restrictions on the businesses or activities that it may carry on, as set out in its articles or constituting documents; (g) procure the incorporation of a corporation, securities of which, on incorporation, would be held by, on behalf of or in trust for it; (h) procure the formation of any other entity, securities of which, on formation, would be held by, on behalf of or in trust for it; (i) acquire securities of a corporation or any other entity that, on acquisition, would be held by, on behalf of or in trust for it; (j) sell or otherwise dispose of some or all of the securities of a corporation or any other entity that are held by, on behalf of or in trust for it; (k) procure its amalgamation or the amalgamation of any of its wholly-owned subsidiaries; (l) procure its dissolution or the dissolution of any of its wholly-owned subsidiaries; and (m) do anything that is necessary for, or incidental to, a measure taken under any of paragraphs (a) to (l). Additional powers (2) The Governor in Council may, on the recommendation of the Minister and on any terms that the Governor in Council considers appropriate, direct Ridley Terminals Inc. or any corporation referred to in paragraph 203(1)(a) or other entity referred to in C. 33 Economic Action paragraph 203(1)(b) to take, or cause any wholly-owned subsidiary or wholly-owned entity of Ridley Terminals Inc., the corporation or the other entity to take, a measure referred to in subsection (1). Limitation (3) The Governor in Council is not authorized to issue a directive to Ridley Terminals Inc. or any corporation referred to in paragraph 203(1)(a) or other entity referred to in paragraph 203(1)(b) (a) after some or all of its securities are sold or otherwise disposed of; or (b) with respect to any of its wholly-owned subsidiaries or wholly-owned entities, after some or all of the wholly-owned subsidiaries or wholly-owned entities’ securities are sold or otherwise disposed of. Compliance with directive (4) The directors of Ridley Terminals Inc. or of the corporation, or persons acting in a similar capacity with respect to the other entity, must comply with a directive issued by the Governor in Council. Compliance with that issued directive is in the best interests of Ridley Terminals Inc., the corporation or the other entity, as the case may be. Notification of implementation (5) As soon as feasible after implementing a directive and completing any actions that are required to be taken in connection with that implementation, Ridley Terminals Inc., the corporation or the other entity, as the case may be, must notify the Minister that it has done so. Non-application of Statutory Instruments Act 206. The Statutory Instruments Act does not apply to a directive. Tabling in Parliament 207. (1) The Minister is to cause a copy of a directive to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the day on which the directive is issued. Exception — detrimental information (2) However, if the Minister is of the opinion that publishing information contained in the directive would be detrimental to the commercial interests of Canada, of Ridley Terminals Inc., of any corporation referred to in paragraph 203(1)(a) or other 2011-2012-2013 Plan d’action écono entity referred to in paragraph 203(1)(b) or of a wholly-owned subsidiary or whollyowned entity of Ridley Terminals Inc., the corporation or the other entity, the Minister is to cause a copy of the directive to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the day on which he or she is notified that the directive has been implemented. Consultation (3) Before forming his or her opinion on whether publishing information contained in the directive would be detrimental, the Minister must consult the board of directors of Ridley Terminals Inc. or of the corporation, or the person or group of persons acting in a similar capacity with respect to the other entity. No liability 208. No action or other proceeding, including any action or proceeding in restitution, or for damages of any kind, that is based on or is in relation to any agreement in relation to Ridley Terminals Inc. that existed on or before the coming into force of this section lies or may be instituted by anyone against Her Majesty in right of Canada or any minister or any employee or agent of Her Majesty in right of Canada, or any person engaged to provide advice or services to Her Majesty in right of Canada in relation to such an agreement, for anything done or omitted to be done or for anything purported to have been done or omitted to be done, in the exercise of their powers or the performance of their duties or functions, under this Division. Application of money from disposition 209. The money from a sale or other disposition made under paragraph 202(a), subsection 203(1) or paragraph 205(1)(a), (b), (c) or (j), minus an amount equal to the amount paid or payable by Her Majesty in right of Canada, or any agent of Her Majesty in right of Canada, under an agreement relating to the disposition, including the management of that disposition, is public money for the purposes of the Financial Administration Act and is to be paid to the Receiver General. C. 33 Financial Administration Act 210. Sections 89, 90 and 91 and subsection 99(2) of the Financial Administration Act do not apply to any measure referred to in sections 202 to 205. 1998, c. 10 Economic Action Consequential Amendment to the Canada Marine Act 211. Section 143 of the Canada Marine Act is repealed. Coming into Force Order in council 212. Section 211 comes into force on a day to be fixed by order of the Governor in Council. DIVISION 14 TRANSFER OF POWERS, DUTIES AND FUNCTIONS TO THE MINISTER OF CANADIAN HERITAGE R.S., c. N-4 National Capital Act R.S., c. 45 (4th Supp.), s. 3(1) 213. (1) Subsection 10(1) of the National Capital Act is replaced by the following: Objects and purposes of Commission 10. (1) The objects and purposes of the Commission are to prepare plans for and assist in the development, conservation and improvement of the National Capital Region in order that the nature and character of the seat of the Government of Canada may be in accordance with its national significance. R.S., c. 45 (4th Supp.), s. 3(2) (2) Subsection 10(2) of the Act is amended by adding “and” at the end of paragraph (h) and by repealing paragraph (h.1). 1995, c. 11 Department of Canadian Heritage Act 214. Subsection 4(2) of the Department of Canadian Heritage Act is amended by striking out “and” at the end of paragraph (k) and by adding the following after paragraph (k): (k.1) the organization, sponsorship and promotion of public activities and events, in the National Capital Region as defined in section 2 of the National Capital Act, that will enrich the cultural and social fabric of Canada, taking into account the federal character of 2011-2012-2013 Plan d’action écono Canada, the equality of status of the official languages of Canada and the heritage of the people of Canada; and 2005, c. 2, s. 2 215. Section 5 of the Act is replaced by the following: General duties 5. In exercising the powers and performing the duties and functions assigned to the Minister by section 4, the Minister shall (a) initiate, recommend, coordinate, implement and promote national policies, projects and programs with respect to Canadian identity and values, cultural development and heritage; and (b) with respect to the Minister’s jurisdiction referred to in paragraph 4(2)(k.1), coordinate the policies and programs of the Government of Canada respecting the organization, sponsorship or promotion by departments of public activities and events related to the National Capital Region as defined in section 2 of the National Capital Act. Transitional Provisions Definitions 216. The following definitions apply in sections 217 to 220. “activity and event mandate” « mandat en matière d’activités et de manifestations » “activity and event mandate” means the organization, sponsoring or promotion of any public activities and events, in the National Capital Region as defined in section 2 of the National Capital Act, that will enrich the cultural and social fabric of Canada. “Commission” « Commission » Appointment of employees “Commission” means the National Capital Commission continued by section 3 of the National Capital Act. 217. Every employee of the Commission whose functions relate to the activity and event mandate is deemed, on the day on which this section comes into force, to be a person appointed to a position in the Department of Canadian Heritage under the Public Service Employment Act and to be an employee as defined in subsection 2(1) of that Act. C. 33 Credits transferred 218. Any money that is appropriated by an Act of Parliament for the fiscal year in which this section comes into force to defray any expenditures of the Commission related to the activity and event mandate and that is unexpended is deemed to have been appropriated to defray any operating expenditures of the Department of Canadian Heritage. Assets, obligations and authorizations 219. On the day on which this section comes into force, and to the extent that they relate to the activity and event mandate, Economic Action (a) the Commission’s assets are transferred to Her Majesty in right of Canada as represented by the Minister of Canadian Heritage; (b) the Commission’s obligations are assumed by Her Majesty in right of Canada as represented by the Minister of Canadian Heritage; (c) permits, licences and other authorizations issued to the Commission are transferred to Her Majesty in right of Canada as represented by the Minister of Canadian Heritage; and (d) permits, licences and other authorizations issued by the Commission are deemed to have been issued by Her Majesty in right of Canada as represented by the Minister of Canadian Heritage. Continuation of legal proceedings 220. Any action, suit or other legal proceeding to which the Commission is party that is pending in any court on the day on which this section comes into force and that relates to the activity and event mandate may be continued by or against Her Majesty in right of Canada in the same manner and to the same extent as it could have been continued by or against the Commission. Plan d’action écono 2011-2012-2013 2011, c. 13 Consequential Amendments to the National Holocaust Monument Act 221. The definition “Minister” in section 2 of the National Holocaust Monument Act is replaced by the following: “Minister” « ministre » “Minister” means the Minister of Canadian Heritage. 222. Subsection 7(1) of the Act is replaced by the following: Construction of Monument 7. (1) The Minister shall be responsible for the construction of the Monument. 223. Subsection 8(2) of the Act is replaced by the following: Contribution of funds (2) Nothing shall prevent the Minister from contributing funds for the cost of planning, designing, contructing and installing the Monument. Coming into Force End of third month after royal assent 224. This Division comes into force on the last day of the third month after the day on which this Act receives royal assent. DIVISION 15 R.S., c. P-1 PARLIAMENTARY SECRETARIES AND MINISTERS Parliament of Canada Act 2005, c. 16, s. 2 225. Subsection 46(2) of the Parliament of Canada Act is replaced by the following: Maximum number (2) The number of Parliamentary Secretaries that are appointed is not to exceed the number of ministers for whom salaries are provided in section 4.1 of the Salaries Act. R.S., c. S-3 Salaries Act 2005, c. 16, s. 13 226. (1) Paragraph 4.1(3)(k) of the Salaries Act is replaced by the following: (k) the Minister of Public Safety and Emergency Preparedness; (2) Subsection 4.1(3) of the Act is amended by adding the following after paragraph (t.1): C. 33 Economic Action (t.2) the Minister of the Federal Economic Development Initiative for Northern Ontario; (t.3) the Minister of the Federal Economic Development Agency for Southern Ontario; (t.4) the Minister of the Canadian Northern Economic Development Agency; DIVISION 16 1996, c. 16 DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT SERVICES ACT 227. (1) The portion of section 16 of the English version of the Department of Public Works and Government Services Act before paragraph (a) is replaced by the following: Services to governments and other bodies 16. If the Minister is authorized to do a thing under this or any other Act of Parliament for or on behalf of any department, board or agency of the Government of Canada, the Minister may do that thing for or on behalf of (2) Section 16 of the Act is amended by replacing the portion after paragraph (a) with the following: (b) with the Governor in Council’s approval — given on a general or a specific basis — any government, body or person in Canada or elsewhere. DIVISION 17 R.S., c. F-11 FINANCIAL ADMINISTRATION ACT Amendments to the Act 2009, c. 31, s. 59 228. (1) Subsection 85(1) of the Financial Administration Act is replaced by the following: Exemption for Bank of Canada 85. (1) Divisions I to IV, except for sections 89.8 to 89.92, 131.1 and 154.01, do not apply to the Bank of Canada. 2006, c. 9, s. 262(2) (2) Subsection 85(1.01) of the Act is replaced by the following: 2011-2012-2013 Plan d’action écono Exemption for Canada Pension Plan Investment Board (1.01) Divisions I to IV, except for sections 89.8 to 89.92 and 154.01, do not apply to the Canada Pension Plan Investment Board. 2009, c. 2, s. 369 (3) Subsections 85(1.1) and (1.2) of the Act are replaced by the following: Exempted Crown corporations (1.1) Divisions I to IV, except for sections 89.8 to 89.92, subsection 105(2) and sections 113.1, 119, 131 to 148 and 154.01, do not apply to the Canada Council for the Arts, the Canadian Broadcasting Corporation, the International Development Research Centre or the National Arts Centre Corporation. Exemption for Telefilm Canada (1.2) Divisions I to IV, except for sections 89.8 to 89.92, subsection 105(2) and sections 113.1, 119, 131 to 148 and 154.01 and subject to subsection 21(2) of the Telefilm Canada Act, do not apply to Telefilm Canada. 229. The Act is amended by adding the following after section 89.7: Orders — Terms and Conditions of Employment Order — unionized employees 89.8 (1) The Governor in Council may, by order, direct a Crown corporation to have its negotiating mandate approved by the Treasury Board for the purpose of the Crown corporation entering into a collective agreement with a bargaining agent for a bargaining unit. Power of Treasury Board (2) If the Governor in Council directs a Crown corporation to have its negotiating mandate approved, the Treasury Board may impose any requirement on the Crown corporation with respect to that negotiating mandate. Attendance and observation (3) If the Governor in Council directs a Crown corporation to have its negotiating mandate approved, the Treasury Board may require that an employee under the jurisdiction of the Secretary of the Treasury Board attend and observe the collective bargaining between the Crown corporation and the bargaining agent, in which case that employee is entitled to do so. Collective agreement (4) A Crown corporation that is subject to an order made under subsection (1) may enter into a collective agreement referred to in the order only with the Treasury Board’s approval. C. 33 Order — nonunionized employees 89.9 (1) The Governor in Council may, by order, direct a Crown corporation to obtain the Treasury Board’s approval before the Crown corporation fixes the terms and conditions of employment of its non-unionized employees who are not appointed by the Governor in Council. Power of Treasury Board (2) If the Governor in Council directs a Crown corporation to obtain the Treasury Board’s approval, the Treasury Board may impose any requirement on the Crown corporation with respect to the terms and conditions of employment of those employees. Directors’ duty to comply 89.91 (1) The directors of a Crown corporation that is subject to an order made under subsection 89.8(1) or 89.9(1) shall ensure that subsection 89.8(4), the order and any requirement imposed under subsection 89.8(2) or 89.9(2) are complied with and, if in so doing they act in accordance with section 115, they are not accountable for any consequences arising from that compliance. Best interests (2) Compliance by a Crown corporation with subsection 89.8(4), the order or the requirement is deemed to be in the best interests of the corporation. Treasury Board not employer 89.92 For greater certainty, including for the purposes of the Canada Labour Code, the Treasury Board is neither the employer of the employees of the Crown corporation that is subject to an order made under subsection 89.8(1) or 89.9(1) nor an employer representative of the Crown corporation or a person acting on the Crown corporation’s behalf. Economic Action Consequential Amendments 1991, c. 8 Canadian Race Relations Foundation Act 2009, c. 2, s. 380 230. Subsection 17(3) of the Canadian Race Relations Foundation Act is replaced by the following: Financial Administration Act (3) Part X of the Financial Administration Act, except for sections 89.8 to 89.92, subsection 105(2) and sections 113.1, 131 to 148 and 154.01, does not apply to the Foundation. Plan d’action écono 2011-2012-2013 1999, c. 34 Public Sector Pension Investment Board Act 2009, c. 2, s. 381 231. Subsection 3(6) of the Public Sector Pension Investment Board Act is replaced by the following: Financial Administration Act (6) Part X of the Financial Administration Act, except for sections 89.8 to 89.92, 113.1, 132 to 147 and 154.01, does not apply to the Board. For the purposes of those sections, any reference to section 131 of that Act shall be read as a reference to section 35 of this Act. Coming into Force Order in council 232. Subsection 228(2) comes into force, in accordance with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council. DIVISION 18 KEEPING CANADA’S ECONOMY AND JOBS GROWING ACT 2011, c. 24 233. Section 161 of the Keeping Canada’s Economy and Jobs Growing Act is replaced by the following: Maximum payment 161. (1) There may be paid out of the Consolidated Revenue Fund for each fiscal year beginning on or after April 1, 2014, on the requisition of the Minister set out in Schedule I.1 to the Financial Administration Act with respect to the Office of Infrastructure of Canada or of the Minister of Indian Affairs and Northern Development, in accordance with terms and conditions approved by the Treasury Board, a sum of not more than the amount determined in accordance with subsection (2) to provinces, territories, municipalities, municipal associations, provincial, territorial and municipal entities and First Nations for the purpose of municipal, regional and First Nations infrastructure. Calculation of sum (2) For the fiscal year beginning on April 1, 2014, the sum that may be paid under subsection (1) is $2,000,000,000. For each subsequent fiscal year, the sum may be C. 33 Economic Action $100,000,000 more than the sum that may be paid for the previous fiscal year, if the amount determined in accordance with the formula set out in subsection (3) exceeds by $100,000,000 or more the sum that may be paid for the previous fiscal year. Formula (3) For the purposes of subsection (2), the formula is as follows: A x 1.02B where A is $2,000,000,000; and B is the number obtained by subtracting 2013 from the number of the year in which the fiscal year in question begins. 2011-2012-2013 Plan d’action économiqu SCHED (Section Tariff Item Most-Favoured-Nation Tariff 4203.21.10 Effective on April 1, 2013 ......................Free 4203.21.90 Effective on April 1, 2013 ......................Free 6111.20.00 Effective on April 1, 2013 ......................Free 6111.30.00 Effective on April 1, 2013 ......................Free 6111.90.00 Effective on April 1, 2013 ......................Free 6209.20.00 Effective on April 1, 2013 ......................Free 6209.30.00 Effective on April 1, 2013 ......................Free 6209.90.10 Effective on April 1, 2013 ......................Free 6209.90.90 Effective on April 1, 2013 ......................Free 6401.92.92 Effective on April 1, 2013 ......................Free 6402.12.20 Effective on April 1, 2013 ......................Free 6402.12.30 Effective on April 1, 2013 ......................Free 6403.12.20 Effective on April 1, 2013 ......................Free 6403.12.30 Effective on April 1, 2013 ......................Free 9506.11.90 Effective on April 1, 2013 ......................Free 9506.12.00 9506.19.00 Effective on April 1, 2013 ......................Free Effective on April 1, 2013 ......................Free 9506.21.00 Effective on April 1, 2013 ......................Free 9506.29.00 9506.31.00 Effective on April 1, 2013 ......................Free Effective on April 1, 2013 ......................Free 9506.32.10 Effective on April 1, 2013 ......................Free 9506.32.90 9506.39.20 Effective on April 1, 2013 ......................Free Effective on April 1, 2013 ......................Free 9506.39.30 Effective on April 1, 2013 ......................Free 9506.39.90 9506.40.00 Effective on April 1, 2013 ......................Free Effective on April 1, 2013 ......................Free 9506.62.90 Effective on April 1, 2013 ......................Free 9506.69.10 9506.69.90 Effective on April 1, 2013 ......................Free Effective on April 1, 2013 ......................Free C. 33 Economic Action Plan 2 Tariff Item Most-Favoured-Nation Tariff 9506.70.11 Effective on April 1, 2013 ......................Free 9506.70.12 Effective on April 1, 2013 ......................Free 9506.91.90 Effective on April 1, 2013 ......................Free 9506.99.20 Effective on April 1, 2013 ......................Free 9506.99.31 9506.99.40 Effective on April 1, 2013 ......................Free Effective on April 1, 2013 ......................Free 9506.99.50 Effective on April 1, 2013 ......................Free 9506.99.90 Effective on April 1, 2013 ......................Free 2011-2012-2013 Plan d’action économiqu ANN (articl Numéro tarifaire Tarif de la nation la plus favorisée 4203.21.10 À compter du 1er avril 2013 .................En fr. 4203.21.90 À compter du 1er avril 2013 .................En fr. 6111.20.00 À compter du 1er avril 2013 .................En fr. 6111.30.00 À compter du 1er avril 2013 .................En fr. 6111.90.00 À compter du 1er avril 2013 .................En fr. 6209.20.00 À compter du 1er avril 2013 .................En fr. 6209.30.00 À compter du 1er avril 2013 .................En fr. 6209.90.10 À compter du 1er avril 2013 .................En fr. 6209.90.90 À compter du 1er avril 2013 .................En fr. 6401.92.92 À compter du 1er avril 2013 .................En fr. 6402.12.20 À compter du 1er avril 2013 .................En fr. 6402.12.30 À compter du 1er avril 2013 .................En fr. 6403.12.20 À compter du 1er avril 2013 .................En fr. 6403.12.30 À compter du 1er avril 2013 .................En fr. 9506.11.90 À compter du 1er avril 2013 .................En fr. 9506.12.00 9506.19.00 À compter du 1er avril 2013 .................En fr. À compter du 1er avril 2013 .................En fr. 9506.21.00 À compter du 1er avril 2013 .................En fr. 9506.29.00 9506.31.00 À compter du 1er avril 2013 .................En fr. À compter du 1er avril 2013 .................En fr. 9506.32.10 À compter du 1er avril 2013 .................En fr. 9506.32.90 9506.39.20 À compter du 1er avril 2013 .................En fr. À compter du 1er avril 2013 .................En fr. 9506.39.30 À compter du 1er avril 2013 .................En fr. 9506.39.90 9506.40.00 À compter du 1er avril 2013 .................En fr. À compter du 1er avril 2013 .................En fr. 9506.62.90 À compter du 1er avril 2013 .................En fr. 9506.69.10 À compter du 1er avril 2013 .................En fr. C. 33 Economic Action Plan 2 Numéro tarifaire Tarif de la nation la plus favorisée 9506.69.90 9506.70.11 À compter du 1er avril 2013 .................En fr. À compter du 1er avril 2013 .................En fr. 9506.70.12 À compter du 1er avril 2013 .................En fr. 9506.91.90 À compter du 1er avril 2013 .................En fr. 9506.99.20 9506.99.31 À compter du 1er avril 2013 .................En fr. À compter du 1er avril 2013 .................En fr. 9506.99.40 À compter du 1er avril 2013 .................En fr. 9506.99.50 9506.99.90 À compter du 1er avril 2013 .................En fr. À compter du 1er avril 2013 .................En fr. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 32 An Act to amend the Criminal Code (kidnapping of young person) ASSENTED TO 26th JUNE, 2013 BILL C-299 SUMMARY This enactment amends the Criminal Code to prescribe a minimum punishment of five years when a kidnap victim is under sixteen years of age, unless the person who commits the offence is a parent, guardian or person having the lawful care or charge of the victim. 60-61-62 ELIZABETH II —————— CHAPTER 32 An Act to amend the Criminal Code (kidnapping of young person) [Assented to 26th June, 2013] R.S., c. C-46 Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. (1) Subsection 279(1.1) of the Criminal Code is amended by striking out “and” at the end of paragraph (a.1) and by adding the following after that paragraph: (a.2) if the person referred to in paragraph (1)(a), (b) or (c) is under 16 years of age, to imprisonment for life and, unless the person who commits the offence is a parent, guardian or person having the lawful care or charge of the person referred to in that paragraph, to a minimum punishment of imprisonment for a term of five years; and (2) Section 279 of the Act is amended by adding the following after subsection (1.2): Factors to consider (1.21) In imposing a sentence under paragraph (1.1)(a.2), the court shall take into account the age and vulnerability of the victim. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 26 An Act to amend the Corruption of Foreign Public Officials Act ASSENTED TO 19th JUNE, 2013 BILL S-14 SUMMARY This enactment amends the Corruption of Foreign Public Officials Act to (a) increase the maximum sentence of imprisonment applicable to the offence of bribing a foreign public official; (b) eliminate the facilitation payments exception to that offence; (c) create a new offence relating to books and records and the bribing of a foreign public official or the hiding of that bribery; and (d) establish nationality jurisdiction that would apply to all of the offences under the Act. 60-61-62 ELIZABETH II —————— CHAPTER 26 An Act to amend the Corruption of Foreign Public Officials Act [Assented to 19th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Fighting Foreign Corruption Act. 1998, c. 34 CORRUPTION OF FOREIGN PUBLIC OFFICIALS ACT 2. (1) The definition “peace officer” in section 2 of the Corruption of Foreign Public Officials Act is repealed. (2) The definition “quiconque” in section 2 of the French version of the Act is repealed. (3) The definition “business” in section 2 of the Act is replaced by the following: “business” « affaires » “business” means any business, profession, trade, calling, manufacture or undertaking of any kind carried on in Canada or elsewhere. (4) Section 2 of the French version of the Act is amended by adding the following in alphabetical order: « quiconque » ou « personne » “person” « quiconque » ou « personne » S’entend au sens de l’article 2 du Code criminel. 3. (1) Subsection 3(2) of the Act is replaced by the following: C. 26 Punishment (2) Every person who contravenes subsection (1) is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years. Corruption of Forei (2) Subsections 3(4) and (5) of the Act are repealed. 4. The Act is amended by adding the following after section 3: Accounting 4. (1) Every person commits an offence who, for the purpose of bribing a foreign public official in order to obtain or retain an advantage in the course of business or for the purpose of hiding that bribery, (a) establishes or maintains accounts which do not appear in any of the books and records that they are required to keep in accordance with applicable accounting and auditing standards; (b) makes transactions that are not recorded in those books and records or that are inadequately identified in them; (c) records non-existent expenditures in those books and records; (d) enters liabilities with incorrect identification of their object in those books and records; (e) knowingly uses false documents; or (f) intentionally destroys accounting books and records earlier than permitted by law. Punishment (2) Every person who contravenes subsection (1) is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years. Offence committed outside Canada 5. (1) Every person who commits an act or omission outside Canada that, if committed in Canada, would constitute an offence under section 3 or 4 — or a conspiracy to commit, an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence under that section — is deemed to have committed that act or omission in Canada if the person is (a) a Canadian citizen; 2011-2012-2013 Corruption d’agent (b) a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act who, after the commission of the act or omission, is present in Canada; or (c) a public body, corporation, society, company, firm or partnership that is incorporated, formed or otherwise organized under the laws of Canada or a province. Jurisdiction (2) If a person is alleged to have committed an act or omission that is deemed to have been committed in Canada under subsection (1), proceedings for an offence in respect of that act or omission may, whether or not that person is in Canada, be commenced in any territorial division in Canada. The person may be tried and punished for that offence as if the offence had been committed in that territorial division. Appearance of accused at trial (3) For greater certainty, the provisions of the Criminal Code relating to the requirements that an accused appear at and be present during proceedings and the exceptions to those requirements apply to proceedings commenced in any territorial division under subsection (2). Person previously tried outside Canada (4) If a person is alleged to have committed an act or omission that is deemed to have been committed in Canada under subsection (1) and they have been tried and dealt with outside Canada for an offence in respect of the act or omission so that, if they had been tried and dealt with in Canada, they would be able to plead autrefois acquit, autrefois convict or pardon, they are deemed to have been so tried and dealt with in Canada. Exception for foreign trials in absentia (5) Despite subsection (4), a person may not plead autrefois convict to a count that charges an offence in respect of the act or omission if (a) the person was not present and was not represented by counsel acting under the person’s instructions at the trial outside Canada; and (b) the person was not punished in accordance with the sentence imposed on conviction in respect of the act or omission. C. 26 Laying an information 6. An information may be laid under section 504 of the Criminal Code in respect of an offence under this Act — or a conspiracy to commit, an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence under this Act — only by an officer of the Royal Canadian Mounted Police or any person designated as a peace officer under the Royal Canadian Mounted Police Act. Corruption of Forei COMING INTO FORCE Order in council 5. Subsection 3(2) comes into force on a day to be fixed by order of the Governor in Council. Published under authority of the Senate of Canada Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 18 An Act to amend the Royal Canadian Mounted Police Act and to make related and consequential amendments to other Acts ASSENTED TO 19th JUNE, 2013 BILL C-42 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Royal Canadian Mounted Police Act and to make related and consequential amendments to other Acts”. SUMMARY This enactment enhances the accountability of the Royal Canadian Mounted Police by reforming the Royal Canadian Mounted Police Act in two vital areas. First, it strengthens the Royal Canadian Mounted Police review and complaints body and implements a framework to handle investigations of serious incidents involving members. Second, it modernizes discipline, grievance and human resource management processes for members, with a view to preventing, addressing and correcting performance and conduct issues in a timely and fair manner. It establishes a new complaints commission, the Civilian Review and Complaints Commission for the Royal Canadian Mounted Police (CRCC). Most notably, it sets out the authority for the CRCC to have broad access to information in the control or possession of the Royal Canadian Mounted Police, it sets out the CRCC’s investigative powers, it permits the CRCC to conduct joint complaint investigations with other police complaints bodies and it authorizes the CRCC to undertake policy reviews of the Royal Canadian Mounted Police. It establishes a mechanism to improve the transparency and accountability of investigations of serious incidents (death or serious injury) involving members, including referring the investigations to provincial investigative bodies when possible and appointing independent civilian observers to assess the impartiality of the investigations when they are carried out by the Royal Canadian Mounted Police or another police service. It modernizes the Royal Canadian Mounted Police’s human resources management regime. In particular, it authorizes the Commissioner to act with respect to staffing, performance management, disputes relating to harassment and general human resource management. It grants the Commissioner the authority to establish a consolidated dispute resolution framework with the flexibility to build redress processes through policies or regulations. It provides for a disciplinary process that will empower managers or other persons acting as conduct authorities to impose a wide range of conduct measures in response to misconduct and that requires conduct hearings only in cases when dismissal is being sought. It also contains a mechanism to deem certain members as being persons appointed under the Public Service Employment Act at a time to be determined by the Treasury Board. 60-61-62 ELIZABETH II —————— CHAPTER 18 An Act to amend the Royal Canadian Mounted Police Act and to make related and consequential amendments to other Acts [Assented to 19th June, 2013] Preamble Whereas Canadians should have confidence in their national police force; Whereas civilian review is vital to promoting transparency and public accountability of law enforcement; Whereas civilian review should enhance the accountability of the Royal Canadian Mounted Police to provincial governments that have entered into arrangements for the use or employment of the Royal Canadian Mounted Police; Whereas all members of the Royal Canadian Mounted Police are responsible for the promotion and maintenance of good conduct and are guided by a Code of Conduct that reflects the expectations and values of Canadians; And whereas the Government of Canada is committed to the provision of a framework that will serve to enhance the accountability of the Royal Canadian Mounted Police and support its continued modernization; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: C. 18 Royal Canadian SHORT TITLE Short title 1. This Act may be cited as the Enhancing Royal Canadian Mounted Police Accountability Act. PART 1 R.S., c. R-10 ROYAL CANADIAN MOUNTED POLICE ACT AMENDMENTS TO THE ACT R.S., c. 8 (2nd Supp.), s. 1 2. (1) The definition “appropriate officer” in subsection 2(1) of the Royal Canadian Mounted Police Act is repealed. R.S., c. 8 (2nd Supp.), s. 1 (2) The definitions “Commission Chairman” and “Committee Chairman” in subsection 2(1) of the English version of the Act are repealed. R.S., c. 8 (2nd Supp.), s. 1 (3) The definition “Commission” in subsection 2(1) of the Act is replaced by the following: “Commission” « Commission » R.S., c. 8 (2nd Supp.), s. 1 “member” « membre » “officer” « officier » “representative” « représentant » “Commission” means the Civilian Review and Complaints Commission for the Royal Canadian Mounted Police established by subsection 45.29(1); (4) The definitions “member”, “officer” and “representative” in subsection 2(1) of the Act are replaced by the following: “member” means any person who has been appointed under section 5 or subsection 6(3) or (4) or 7(1) and who is employed with the Force; “officer” means a member appointed under section 5 or subsection 6(3) or (4); “representative” means a person who is representing or assisting a member or a conduct authority under section 47.1. (5) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: “conduct authority” « autorité disciplinaire » “conduct authority”, in respect of a member, means a person designated under subsection (3) in respect of the member; (6) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: 2011-2012-2013 “proceedings” « procédure » Gendarmerie roy “proceedings”, in relation to the Commission, means any investigation or hearing conducted by the Commission with respect to a complaint made under Part VII; R.S., c. 8 (2nd Supp.), s. 1 (7) Subsection 2(3) of the Act is replaced by the following: Designation (3) The Commissioner may designate any person to be a conduct authority in respect of a member either for the purposes of this Act generally or for the purposes of any particular provision of this Act. R.S., c. 8 (2nd Supp.), s. 2(1) 3. (1) Subsection 5(1) of the Act is replaced by the following: Appointment 5. (1) The Governor in Council may appoint an officer, to be known as the Commissioner of the Royal Canadian Mounted Police, to hold office during pleasure, who, under the direction of the Minister, has the control and management of the Force and all matters connected with the Force. R.S., c. 8 (2nd Supp.), s. 2(2) (2) Subsection 5(2) of the Act is replaced by the following: Delegation (2) The Commissioner may delegate to any member, subject to any terms and conditions that the Commissioner directs, any of the Commissioner’s powers, duties or functions under this Act, except the power to delegate under this subsection, the power to make rules under this Act and the powers, duties or functions under subsections 45.46(1) and (2). (3) Subsection 5(2) of the Act is replaced by the following: Delegation (2) The Commissioner may delegate to any member any of the Commissioner’s powers, duties or functions under this Act, except the power to delegate under this subsection, the power to make rules under this Act and the powers, duties or functions under section 32 (in relation to any type of grievance prescribed under subsection 33(4)), subsections 42(4) and 43(1), section 45.16, subsection 45.19(5), section 45.26 and subsections 45.4(5) and 45.41(10). C. 18 Royal Canadian 4. The heading before section 6 of the Act is replaced by the following: OFFICERS AND MEMBERS R.S., c. 8 (2nd Supp.), s. 3(2) and par. 24(2)(a)(E) 5. Subsection 6(3) of the Act is replaced by the following: Appointment of Deputy Commissioners (3) The Governor in Council may appoint any person to the rank of Deputy Commissioner to hold office during pleasure. Appointment of other officers (4) The Commissioner may appoint any person to any other rank of officer and, by way of promotion, appoint an officer to a higher rank, other than to the rank of Deputy Commissioner. Commissions (5) The Governor in Council may authorize the issue of a commission under the Great Seal to an officer on the officer’s first appointment to the rank of an officer or on the recommendation of the Commissioner. R.S., c. 8 (2nd Supp.), s. 4; R.S., c. 1 (4th Supp.), s. 45 (Sch. III, subitem 11(1))(F) 6. The heading before section 7 of the Act is repealed. 7. The Act is amended by adding the following before section 7: Commanding Officers 6.1 (1) The Governor in Council may, in respect of each Division of the Force, on the recommendation of the Minister, designate an officer to be the Division’s Commanding Officer to hold office during pleasure. Recommendation (2) The Minister’s recommendation is to be made on the recommendation of the Commissioner. Absence or incapacity (3) In the event of the absence or incapacity of a Commanding Officer or if a position of Commanding Officer is vacant, the Commissioner may authorize another officer to act as the Commanding Officer, but no officer may act as the Commanding Officer for more than 180 days without the Governor in Council’s approval. 2011-2012-2013 Gendarmerie roy Termination of designation (4) An officer who holds office as a Commanding Officer ceases to hold that office if the officer ceases to be an officer but nothing in this subsection precludes the termination of the officer’s designation for any other reason. R.S., c. 8 (2nd Supp.), s. 4; R.S., c. 1 (4th Supp.), s. 45 (Sch. III, subitem 11(2))(F) 8. (1) Subsection 7(1) of the Act is replaced by the following: Appointment and designation 7. (1) The Commissioner may appoint members of the Force other than officers and, by way of promotion, appoint a member other than an officer to a higher rank, other than to the rank of Deputy Commissioner, or to a higher level, for which there is a vacancy. (2) Subsection 7(1) of the Act is replaced by the following: Appointment and designation 7. (1) The Commissioner may (a) appoint members of the Force other than officers; (b) by way of promotion appoint a member other than an officer to a higher rank for which there is a vacancy in the establishment of the Force; (c) where the Commissioner is requested by any department of the Government of Canada or considers it necessary or in the public interest, appoint for a period not exceeding twelve months at any one time special constables supernumerary to the strength of the Force for the purpose of maintaining law and order; and (d) designate any member, any supernumerary special constable appointed under this subsection or any temporary employee employed under subsection 10(2) as a peace officer. R.S., c. 8 (2nd Supp.), s. 4 (3) Subsection 7(2) of the Act is replaced by the following: Ranks (2) The ranks of members other than officers and the maximum numbers of persons that may be appointed to each rank shall be as prescribed by the Treasury Board. C. 18 R.S., c. 8 (2nd Supp.), s. 4; R.S., c. 1 (4th Supp.), s. 45 (Sch. III, subitem 11(3))(F) (4) Subsections 7(3) to (5) of the Act are repealed. R.S., c. 8 (2nd Supp.), s. 4; R.S., c. 1 (4th Supp.), s. 45 (Sch. III, subitem 11(4))(F) 9. Sections 8 and 9 of the Act are replaced by the following: Duration of appointment 8. (1) The term of a member’s appointment under subsection 6(4) or 7(1) is indeterminate unless the Commissioner specifies that it is for a fixed period. Expiry of fixed period (2) A member whose appointment is for a fixed period ceases to be a member at the expiry of that period or of any extension made under subsection (3). Extension (3) The Commissioner may extend the period of the term of a member whose appointment is for a fixed period. The extension does not constitute an appointment under subsection 6(4) or 7(1). Royal Canadian 10. The Act is amended by adding the following after section 9.1: REVOCATION Revocation of appointment 9.2 The Commissioner’s power to appoint a person as a member or to appoint a member, by way of promotion, to a higher rank or level, includes the power to revoke the appointment and to take corrective action whenever the Commissioner is satisfied that an error, an omission or improper conduct affected the selection of the person or member for appointment. PROBATION Probationary period 9.3 (1) A person appointed as a member is on probation for a period established by rules of the Commissioner. Clarification (2) A member’s probationary period is not terminated by any appointment, demotion or transfer from one position to another during that period. Gendarmerie roy 2011-2012-2013 Discharge 9.4 (1) While a member is on probation, the Commissioner may discharge the member by notifying the member that the member will be discharged at the end of the notice period established by rules of the Commissioner. The member ceases to be a member at the end of that notice period. Compensation in lieu of notice (2) Instead of giving the notice referred to in subsection (1), the Commissioner may notify the member that the member is discharged on the date specified by the Commissioner and that the member will be paid an amount equal to the salary the member would have been paid during the notice period referred to in subsection (1). The member ceases to be a member at that specified date. RESIGNATION Resignation 9.5 A member may resign from the Force by giving the Commissioner notice in writing of their intention to resign, and the member ceases to be a member on the date specified by the Commissioner in writing on accepting the resignation. SUPERNUMERARY SPECIAL CONSTABLES Appointment 9.6 (1) The Commissioner may, on the request of any department as defined in section 2 of the Financial Administration Act or if he or she considers it necessary or in the public interest, appoint, for periods of not more than 12 months, special constables supernumerary to the strength of the Force for the purpose of maintaining law and order. Revocation of appointment (2) The Commissioner may at any time revoke the appointment of any supernumerary special constable. No entitlement to pecuniary privileges or benefits (3) Supernumerary special constables are not entitled to any pecuniary privileges or benefits under this Act. R.S., c. 8 (2nd Supp.), ss. 5 to 7 11. Sections 10 to 12.1 of the Act are replaced by the following: C. 18 Appointment or employment 10. The civilian employees that are necessary for carrying out the functions and duties of the Force shall be appointed or employed under the Public Service Employment Act. Royal Canadian RESERVE Establishment 11. (1) The Governor in Council may make regulations providing for the establishment of a Royal Canadian Mounted Police Reserve, for the appointment of persons as reservists and for defining their powers, duties and functions. Application of this Act to Reserve (2) Except as provided by the regulations made under subsection (1), this Act does not apply to reservists. Royal Canadian Mounted Police Superannuation Act (3) Despite subsection 3(3) of the Royal Canadian Mounted Police Superannuation Act, for the purposes of that Act, the Public Service Superannuation Act and the Canadian Forces Superannuation Act, a reservist is not deemed to be employed in the public service, as defined in subsection 3(1) of the Royal Canadian Mounted Police Superannuation Act. PEACE OFFICERS Officers 11.1 (1) Every officer is a peace officer in every part of Canada and has all the powers, authority, protection and privileges that a peace officer has by law until the officer ceases to be an officer. Designation of others as peace officers (2) The Commissioner may designate any member, other than an officer, any supernumerary special constable appointed under subsection 9.6(1), any person appointed as a reservist under the regulations and any other person who is under the Commissioner’s jurisdiction as a peace officer. Powers, authority, etc. (3) Every person designated under subsection (2) has the same powers, authority, protection and privileges as officers under subsection (1) until the person’s designation expires or is revoked or the designated person ceases to be a member, supernumerary special constable or reservist, or a person under the Commissioner’s jurisdiction, as the case may be. Gendarmerie roy 2011-2012-2013 CERTIFICATES Certificates 11.2 (1) The Commissioner may issue (a) a certificate to any member stating that the person to whom it is issued is a member of the Force and, if that person is also a peace officer, that the person is a peace officer; and (b) a certificate to any other person under the Commissioner’s jurisdiction stating that the person to whom it is issued is a peace officer, if that person has been designated as such under subsection 11.1(2). Evidence of appointment or designation (2) Any document purporting to be a certificate referred to in subsection (1) is evidence in all courts and in all proceedings of the facts stated in it. SUSPENSION Suspension 12. Every member who has contravened, is found contravening or is suspected of contravening any provision of the Code of Conduct or of an Act of Parliament, or of the legislature of a province, may be suspended from duty by the Commissioner. 12. The Act is amended by adding the following after section 20: HUMAN RESOURCE MANAGEMENT Treasury Board’s powers 20.1 In addition to its powers under section 11.1 of the Financial Administration Act, the Treasury Board may determine categories of members in the exercise of its human resources management responsibilities under paragraph 7(1)(e) of that Act. 13. Section 20.1 of the Act is replaced by the following: Treasury Board’s powers 20.1 In addition to its powers under section 11.1 of the Financial Administration Act, the Treasury Board may, in the exercise of its human resources management responsibilities under paragraph 7(1)(e) of that Act, (a) determine categories of members; and (b) establish policies or issue directives respecting the exercise of the powers granted to the Commissioner by paragraphs C. 18 Royal Canadian 20.2(1)(h) and (i) and the reporting by the Commissioner in respect of the exercise of those powers. Commissioner’s powers 20.2 (1) The Commissioner may (a) determine the learning, training and development requirements of members and fix the terms on which the learning, training and development may be carried out; (b) provide for the awards to be made to members for outstanding performance of their duties, for other meritorious achievement in relation to their duties or for inventions or practical suggestions for improvements; (c) require a member to undergo a medical examination or an assessment by a qualified person specified by the Commissioner for the purpose of establishing the member’s ability to perform their duties or to participate in conduct related proceedings, other than a hearing initiated under subsection 41(1); (d) recommend the discharge of any Deputy Commissioner whose performance, in the opinion of the Commissioner, is unsatisfactory; (e) discharge or demote any member, other than a Deputy Commissioner, whose performance, in the Commissioner’s opinion, is unsatisfactory; (f) recommend the discharge of any Deputy Commissioner for reasons other than a contravention of any provision of the Code of Conduct; (g) discharge or demote any member, other than a Deputy Commissioner, for reasons other than a contravention of any provision of the Code of Conduct; (h) recommend the discharge of any Deputy Commissioner to whom an offer of employment is made as the result of the transfer of any work, undertaking or business from the Force to any other entity; 2011-2012-2013 Gendarmerie roy (i) discharge any member, other than a Deputy Commissioner, to whom an offer of employment is made as the result of the transfer of any work, undertaking or business from the Force to any other entity; (j) recommend the discharge of any Deputy Commissioner for the promotion of economy and efficiency in the Force; (k) discharge any member, other than a Deputy Commissioner, for the promotion of economy and efficiency in the Force; and (l) establish procedures to investigate and resolve disputes relating to alleged harassment by a member. For cause (2) The recommendation for discharge under paragraph (1)(d) or (f), and the discharge or demotion under paragraph (1)(e) or (g), of a member may only be for cause. Delegation (3) Despite subsection 5(2), the Commissioner may delegate to any person under the Commissioner’s jurisdiction, subject to any terms and conditions that the Commissioner directs, any of the Commissioner’s powers under subsection (1). Sub-delegation (4) Any person to whom powers are delegated under subsection (3) may, subject to and in accordance with the delegation, sub-delegate any of those powers to any other person under the Commissioner’s jurisdiction. R.S., c. 8 (2nd Supp.), s. 12 14. (1) Paragraphs 21(1)(a) and (b) of the Act are replaced by the following: (a) respecting the exercise of the Commissioner’s powers under any of paragraphs 20.2(1)(a) to (g) and (j) to (l); (b) for the organization, conduct, performance of duties, discipline, efficiency, administration or good government of the Force; (b.1) respecting the qualifications of persons who are not under the Commissioner’s jurisdiction who may be designated under subsection 2(3) and the circumstances under which they may be designated; C. 18 Royal Canadian (b.2) respecting the appointment of persons to conduct boards established under section 43 and the qualification of the persons who may be appointed; (b.3) respecting the period during which records relating to investigations and proceedings under Part IV are to be retained; (b.4) respecting the service of documents required or authorized to be served under this Act including the manner and proof of service and the circumstances under which documents are to be considered to be served; and R.S., c. 8 (2nd Supp.), s. 12 (2) Subsection 21(2) of the Act is replaced by the following: Rules (2) Subject to the provisions of this Act and the regulations, the Commissioner may make rules (a) prescribing a probationary period for the purposes of subsection 9.3(1); (b) respecting the decision to discharge a member under section 9.4 and the making of a complaint procedure in relation to the decision; (c) prescribing a notice period for the purposes of subsection 9.4(1); (d) respecting the Commissioner’s authority under subsection 22(2) to direct the stoppage of pay and allowances of members; (e) respecting the application of any of paragraphs 20.2(1)(a), (b), (c) and (l); (f) respecting the making of a decision to recommend the discharge of a Deputy Commissioner under any of paragraphs 20.2(1)(d), (f) and (j); (g) respecting the making of a decision to discharge or demote a member under any of paragraphs 20.2(1)(e), (g) and (k); (h) defining “standardized test” for the purposes of subsection 31(4.1); (i) respecting the performance by members of their duties; 2011-2012-2013 Gendarmerie roy (j) establishing basic requirements for the carrying on of a member’s duties as a member; (k) respecting the conduct of members; (l) respecting the designation of persons to be conduct authorities; and (m) respecting the organization, efficiency or administration or good government of the Force. R.S., c. 8 (2nd Supp.), s. 13 15. (1) Subsection 22(1.1) of the Act is replaced by the following: Reduction in pay if demotion (1.1) If a member is demoted under this Act, the member’s rate of pay shall be reduced to the highest rate of pay for the rank to which the member is demoted that does not exceed the member’s rate of pay at the time of the demotion. (2) Subsections 22(2) and (3) of the Act are replaced by the following: Stoppage of pay and allowances (2) The Commissioner may direct that a member’s pay and allowances be stopped if (a) the Commissioner is of the opinion that the member (i) is unable to perform their duties as the result of the loss of a basic requirement, as set out in the rules, for the carrying out of a member’s duties, (ii) is absent from duty without authorization, or (iii) has left any assigned duty without authorization; (b) the Commissioner has suspended the member from duty under section 12; or (c) the member is a Deputy Commissioner who is the subject of a recommendation made under paragraph 20.2(1)(d), (f), (h) or (j). Imprisonment (3) For the purpose of paragraph (2)(a), being absent from duty without authorization includes being detained in custody or serving a period of imprisonment. C. 18 Royal Canadian 16. (1) Section 24.1 of the Act is amended by adding the following after subsection (1): Clarification (1.1) For greater certainty, the power to appoint under subsection (1) includes the power to appoint all or any of the members of the Commission. R.S., c. 8 (2nd Supp.), s. 15 (2) Paragraph 24.1(6)(b) of the Act is replaced by the following: (b) any answer or statement made in response to a question described in subsection 35(8), 40(2), 45.1(11), 45.22(8) or 45.65(2); (3) Paragraph 24.1(6)(b) of the Act is replaced by the following: (b) any answer or statement made in response to a question described in subsection 35(8), 40(2), 45.1(5) or 45.45(9); R.S., c. 8 (2nd Supp.), s. 15 (4) Paragraph 24.1(6)(d) of the Act is replaced by the following: (d) any answer or statement made in the course of attempting to informally dispose of or resolve a complaint made under Part VII. R.S., c. 8 (2nd Supp.), s. 15 (5) Subsection 24.1(8) of the Act is replaced by the following: Answer not receivable (8) If the witness is a member, no answer or statement made in response to a question described in subsection (7) shall be used or receivable against the witness under any proceeding under Part IV, other than a proceeding regarding an allegation that with intent to mislead the witness gave the answer or statement knowing it to be false. 17. The Act is amended by adding the following after section 28: Service standards respecting time limits 28.1 The Committee shall establish, and make public, service standards respecting the time limits within which it is to deal with grievances and appeal cases that are referred to it and specifying the circumstances under which those time limits do not apply or the circumstances under which they may be extended. Gendarmerie roy 2011-2012-2013 R.S., c. 8 (2nd Supp.), s. 16 18. The portion of section 29 of the Act before paragraph (a) is replaced by the following: Rules 29. Subject to the provisions of this Act and the regulations, the Committee may make rules respecting 19. Section 30 of the Act is renumbered as subsection 30(1) and is amended by adding the following: Performance in relation to time limits (2) The report must contain information respecting the Committee’s performance in relation to the service standards established under section 28.1. 20. The Act is amended by adding the following after the heading of Part III: INTERPRETATION Former members 30.1 Every reference in this Part to a member includes a former member for the purposes of any provision respecting a grievance in relation to a discharge from the Force. CONFLICT MANAGEMENT Informal conflict management system 30.2 Subject to any policies established or directives issued by the Treasury Board, the Commissioner shall establish an informal conflict management system and inform the members of its availability. R.S., c. 8 (2nd Supp.), s. 16 21. (1) Subsection 31(1) of the Act is replaced by the following: Right of member 31. (1) Subject to subsections (1.1) to (3), if a member is aggrieved by a decision, act or omission in the administration of the affairs of the Force in respect of which no other process for redress is provided by this Act, the regulations or the Commissioner’s standing orders, the member is entitled to present the grievance in writing at each of the levels, up to and including the final level, in the grievance process provided for by this Part. Limitation (1.1) A member is not entitled to present a grievance in respect of which an administrative procedure for redress is provided under any other Act of Parliament, other than one provided for in the Canadian Human Rights Act. C. 18 Limitation (1.2) Despite subsection (1.1), a member is not entitled to present a grievance in respect of the right to equal pay for work of equal value. Limitation (1.3) A member is not entitled to present a grievance relating to any action taken under any instruction, direction or regulation given or made by or on behalf of the Government of Canada in the interest of the safety or security of Canada or any state allied or associated with Canada. Order to be conclusive proof (1.4) For the purposes of subsection (1.3), an order made by the Governor in Council is conclusive proof of the matters stated in the order in relation to the giving or making of an instruction, direction or regulation by or on behalf of the Government of Canada in the interest of the safety or security of Canada or any state allied or associated with Canada. R.S., c. 8 (2nd Supp.), s. 16 (2) Subsection 31(4) of the Act is replaced by the following: Access to information (4) Subject to subsection (4.1) and any limitations specified under paragraph 36(b), a member presenting a grievance shall be granted access to any written or documentary information under the Force’s control and relevant to the grievance that the member reasonably requires to properly present it. Access to standardized test (4.1) A member is not entitled to have access to a standardized test used by the Force, or to information concerning such a test, if in the opinion of the Commissioner, its disclosure would affect its validity or continued use or would affect the results of such a test by giving an unfair advantage to any person. Definition of “standardized test” (4.2) In this section, “standardized test” has the meaning assigned by rules established by the Commissioner. R.S., c. 8 (2nd Supp.), s. 16 (3) Subsection 31(6) of the Act is replaced by the following: Decision (6) As soon as feasible after the presentation and consideration of a grievance at any level in the grievance process, the person constituting the level shall render a decision in writing as to Royal Canadian 2011-2012-2013 Gendarmerie roy the disposition of the grievance, including reasons for the decision, and serve the member presenting the grievance and, if the grievance has been referred to the Committee under section 33, the Committee Chairperson with a copy of the decision. 1990, c. 8, s. 65; 2002, c. 8, par. 182(1)(z.9) 22. (1) Subsection 32(1) of the Act is replaced by the following: Final level in grievance process 32. (1) The Commissioner constitutes the final level in the grievance process and the Commissioner’s decision in respect of any grievance is final and binding. (2) Section 32 of the Act is amended by adding the following after subsection (3): Delegation (4) The Commissioner may delegate to any person under the Commissioner’s jurisdiction any of the Commissioner’s powers, duties or functions under this section or section 33. Sub-delegation (5) A person to whom any powers, duties or functions are delegated under subsection (4) may not sub-delegate any of them. R.S., c. 8 (2nd Supp.), s. 16 23. (1) Subsection 35(9) of the Act is replaced by the following: Answer not receivable (9) If the witness is a member, no answer or statement made in response to a question described in subsection (8) shall be used or receivable against the witness under any proceeding under Part IV, other than a proceeding regarding an allegation that with intent to mislead the witness gave the answer or statement knowing it to be false. R.S., c. 8 (2nd Supp.), s. 16 (2) Subsection 35(14) of the Act is replaced by the following: Definition of “parties” (14) In this section, “parties” means (a) in respect of each type of grievance that is referred to the Committee under section 33, the person designated by the Commissioner for the purposes of this section and the member whose grievance has been referred to the Committee under section 33; C. 18 Royal Canadian (b) in respect of a case of an appeal made under subsection 45.11(1) that is referred to the Committee under subsection 45.15(1), the member who is the subject of the decision of the conduct board and the conduct authority that initiated the hearing by that conduct board; and (c) in respect of a case of an appeal made under subsection 45.11(3) that is referred to the Committee under subsection 45.15(1), the member making the appeal and the conduct authority who made the finding under appeal or who imposed the conduct measure under appeal. R.S., c. 8 (2nd Supp.), s. 16; 1994, c. 26, s. 64(F) 24. Section 36 of the Act is replaced by the following: RULES Rules 36. Subject to the provisions of this Act and the regulations, the Commissioner may make rules governing the presentation and consideration of grievances under this Part, including rules (a) prescribing persons under the Commissioner’s jurisdiction or classes of such persons to constitute the levels in the grievance process; and (b) specifying, for the purpose of subsection 31(4), limitations, in the interests of security or the protection of privacy of persons, on the right of a member presenting a grievance to be granted access to information relating to the grievance. 25. The Act is amended by adding the following after section 36: RECOMMENDATION FOR DEPUTY COMMISSIONER’S DISCHARGE Recommendation for Deputy Commissioner’s discharge 36.1 If the Commissioner recommends under paragraph 20.2(1)(d), (f), (h) or (j) that a Deputy Commissioner is to be discharged from the Force, the recommendation is not to be forwarded to the Governor in Council until the expiry of the time within which a grievance may be presented under this Part. If a grievance is Gendarmerie roy 2011-2012-2013 presented, the recommendation is to be forwarded only if the grievance is denied at the final level. R.S., c. 8 (2nd Supp.), s. 16 26. The headings before section 37 of the Act are replaced by the following: PART IV CONDUCT PURPOSES OF PART Purposes 36.2 The purposes of this Part are (a) to establish the responsibilities of members; (b) to provide for the establishment of a Code of Conduct that emphasizes the importance of maintaining the public trust and reinforces the high standard of conduct expected of members; (c) to ensure that members are responsible and accountable for the promotion and maintenance of good conduct in the Force; (d) to establish a framework for dealing with contraventions of provisions of the Code of Conduct, in a fair and consistent manner, at the most appropriate level of the Force; and (e) to provide, in relation to the contravention of any provision of the Code of Conduct, for the imposition of conduct measures that are proportionate to the nature and circumstances of the contravention and, where appropriate, that are educative and remedial rather than punitive. RESPONSIBILITIES R.S., c. 8 (2nd Supp.), s. 16 Responsibilities 27. The portion of section 37 of the Act before paragraph (a) is replaced by the following: 37. It is the responsibility of every member R.S., c. 8 (2nd Supp.), s. 16 28. The portion of subsection 39(1) of the Act before paragraph (a) is replaced by the following: Contravention of Code of Conduct 39. (1) Every member who is alleged to have contravened a provision of the Code of Conduct may be dealt with under this Act either in or outside Canada, C. 18 R.S., c. 8 (2nd Supp.), s. 16; 1990, c. 8, s. 66(1); 2002, c. 8, par. 182(1)(z.9) 29. Sections 40 to 45.14 of the Act are replaced by the following: Rules — conduct measures 39.1 The Commissioner shall make rules Royal Canadian (a) establishing the conduct measures, other than dismissal or recommendation for dismissal, that may be taken in respect of contraventions of provisions of the Code of Conduct and specifying which of those conduct measures may be imposed by any class of conduct authorities; and (b) governing appeals under this Part, including rules (i) prescribing the time within which an appeal may be made and providing for extensions of that time, and (ii) respecting the practice and procedure for the appeals. Rules — investigations 39.2 The Commissioner may make rules (a) respecting the investigation of contraventions of provisions of the Code of Conduct; and (b) respecting the exercise of the conduct authorities’ powers under subsection 42(1). Investigation 40. (1) If it appears to a conduct authority in respect of a member that the member has contravened a provision of the Code of Conduct, the conduct authority shall make or cause to be made any investigation that the conduct authority considers necessary to enable the conduct authority to determine whether the member has contravened or is contravening the provision. Member not excused from answering (2) In any investigation under subsection (1), no member shall be excused from answering any question relating to the matter being investigated when required to do so by the person conducting the investigation on the grounds that the answer to the question may tend to criminate the member or subject the member to any criminal, civil or administrative action or proceeding. 2011-2012-2013 Gendarmerie roy Answer not receivable (3) No answer or statement made in response to a question described in subsection (2) shall be used or receivable in any criminal, civil or administrative action or proceeding, other than a proceeding under this Part regarding an allegation that with intent to mislead the member gave the answer or statement knowing it to be false. Definitions 40.1 The following definitions apply in sections 40.2 to 40.8. “document” « document » “document” means any medium on which is recorded or marked anything that is capable of being read or understood by an individual or a computer system or other device. “justice” « juge de paix » “justice” has the meaning assigned by section 2 of the Criminal Code. “night” « nuit » “night” has the meaning assigned by section 2 of the Criminal Code. “person” « personne » “person” has the meaning assigned by section 2 of the Criminal Code. Authority to issue warrant 40.2 (1) On ex parte application that has been approved by an officer designated by the Commissioner for the purposes of this section, a justice may issue a warrant if the justice is satisfied by information on oath that there are reasonable grounds to believe that there is in any receptacle or place not under the control of the Force anything that will afford evidence with respect to the contravention of a provision of the Code of Conduct. Dwelling-house (2) The application must indicate whether or not the place is a dwelling-house. Powers under warrant (3) The warrant may authorize a peace officer, and any other individual named in the warrant, to enter and search the place and to seize anything specified in the warrant, subject to any conditions specified in the warrant. Telewarrant provisions to apply (4) A warrant may be issued under this section by telephone or other means of telecommunication on application submitted by a peace officer by one of those means and C. 18 Royal Canadian section 487.1 of the Criminal Code applies for that purpose with any modifications that the circumstances require. Execution of search warrant (5) A warrant issued under this section shall be executed by day, unless (a) the justice is satisfied that there are reasonable grounds for it to be executed by night; (b) the reasonable grounds are included in the information; and (c) the warrant authorizes that it be executed by night. Operation of computer system and copying equipment (6) A person authorized under this section to search a computer system in a place for data may (a) use or cause to be used any computer system at the place to search any data contained in or available to the computer system; (b) reproduce or cause to be reproduced any data in the form of a print-out or other intelligible output; (c) seize the print-out or other output for examination or copying; and (d) use or cause to be used any copying equipment at the place to make copies of the data. Receipt and report (7) A person who seizes a thing under this section shall give a receipt to the person from whom the thing was seized and shall as soon as feasible, make a report of the seizure to a justice. Return or detention (8) If a report of the seizure is made to the justice, the justice shall, (a) if the lawful owner or person who is lawfully entitled to possession of the thing seized is known, order it to be returned to that owner or person, unless the person having custody of the thing seized satisfies the justice that the detention of the thing seized is required for the purposes of any proceeding under this Part; or 2011-2012-2013 Gendarmerie roy (b) if the person having custody of the thing seized satisfies the justice that the thing seized should be detained, order that it be detained in the Force’s care until the conclusion of the proceedings. Application for order of return (9) On application by the person from whom a thing was seized and on three clear days notice to the Commissioner, a justice may make an order for the release of the thing to the person if the justice is satisfied that the thing is no longer necessary for the purposes of the investigation or any proceeding under this Part arising from the investigation. Storage and removal (10) A thing seized under this section may be stored in the place where it was seized or it may, at the discretion of a peace officer, be removed to any other place for storage. Production order 40.3 (1) On ex parte application, a justice may order a person to produce to a peace officer named in the order a document that is a copy of a document that is in their possession or control when they receive the order, or to prepare and produce a document that contains data that is in their possession or control at that time. Conditions for making order (2) Before making the order, the justice must be satisfied by information on oath that there are reasonable grounds to believe that the document will afford evidence with respect to the contravention of a provision of the Code of Conduct. Limitation (3) An order shall not be made under subsection (1) requiring a member who is under investigation for an alleged contravention of a provision of the Code of Conduct to produce a document or to prepare and produce a document that relates to that alleged contravention. Conditions 40.4 (1) An order made under subsection 40.3(1) may contain any conditions that the justice considers appropriate including conditions to protect a privileged communication between a person who is qualified to give legal advice and their client. 24 Effect of order C. 18 Royal Canadian (2) The order has effect throughout Canada. Power to revoke or vary order (3) On ex parte application made by a peace officer, the justice who made the order may, on the basis of an information on oath, revoke or vary the order. The peace officer shall give notice of the revocation or variation to the person who is subject to the order as soon as feasible. Particulars — production orders 40.5 An order made under subsection 40.3(1) shall require a person to produce the document to a peace officer named in the order within the time, at the place and in the form specified in the order. Probative force of copies 40.6 Every copy of a document produced under subsection 40.3(1) is admissible in evidence in proceedings under this Part on proof by affidavit that it is a true copy and has the same probative force as the document would have if it were proved in the ordinary way. Application for exemption 40.7 (1) A person named in an order made under subsection 40.3(1) may, before the order expires, apply in writing to the justice who issued the order, or to any other justice, for an exemption from the requirement to produce or to prepare and produce any document. Notice (2) A person may only make the application if they give notice of their intention to do so to the peace officer named in the order to whom the document is to be produced within 15 days after the day on which the order is made. Order suspended (3) The execution of the order is suspended until a final decision is made in respect of the application. Exemption (4) The justice may grant the exemption if the justice is satisfied that (a) the document, data or information would disclose information that is privileged or otherwise protected from disclosure by law; (b) it is unreasonable to require the applicant to produce the document, data or information; or 2011-2012-2013 Gendarmerie roy (c) the document, data or information is not in the possession or control of the applicant. Selfincrimination 40.8 No one is excused from complying with an order made under subsection 40.3(1) on the grounds that the document that they are required to produce may tend to criminate them or subject them to any criminal, civil or administrative action or proceeding. However, a document that an individual is required to prepare shall not be used or received in evidence against them in a criminal proceeding that is subsequently instituted against them, other than a prosecution for an offence under section 132, 136 or 137 of the Criminal Code. Notice to designated officer 41. (1) If it appears to a conduct authority in respect of a member that the member has contravened a provision of the Code of Conduct and the conduct authority is of the opinion that the conduct measures provided for in the rules are insufficient, having regard to the gravity of the contravention and to the surrounding circumstances, the conduct authority shall initiate a hearing into the alleged contravention by notifying the officer designated by the Commissioner for the purpose of this section of the alleged contravention. Limitation or prescription period (2) A hearing shall not be initiated by a conduct authority in respect of an alleged contravention of a provision of the Code of Conduct by a member after the expiry of one year from the time the contravention and the identity of that member as the one who is alleged to have committed the contravention became known to the conduct authority that investigated the contravention or caused it to be investigated. Conduct authority’s powers 42. (1) If a conduct authority in respect of a member is satisfied, on a balance of probabilities, that the member has contravened a provision of the Code of Conduct and the conduct authority is of the opinion that the conduct measures provided for in the rules are sufficient, having regard to the gravity of the contravention and to the surrounding C. 18 Royal Canadian circumstances, the conduct authority may impose any one or more of those conduct measures against the member. Limitation or prescription period (2) Conduct measures shall not be imposed under subsection (1) in respect of the contravention after the expiry of one year from the time the contravention and the identity of that member became known to the conduct authority that investigated the contravention or caused it to be investigated. CONDUCT BOARDS Appointment 43. (1) On being notified under subsection 41(1) of an alleged contravention of a provision of the Code of Conduct by a member, the officer designated for the purpose of that subsection shall, subject to the regulations, appoint one or more persons as members of a conduct board to decide whether the member contravened the provision. Notice (2) As soon as feasible after making the appointment or appointments, the conduct authority who initiated the hearing shall serve the member with a notice in writing informing the member that a conduct board is to determine whether the member contravened a provision of the Code of Conduct. Contents of notice (3) The notice may allege more than one contravention of any provision of the Code of Conduct and is to contain (a) a separate statement of each alleged contravention; (b) a statement of the particulars of the act or omission constituting each alleged contravention; (c) the names of the members of the conduct board; and (d) a statement of the member’s right to object to the appointment of any person as a member of the conduct board as provided in section 44. Statement of particulars (4) The statement of particulars contained in the notice is to contain sufficient details, including, if practicable, the place and date of each contravention alleged in the notice, to enable the member who is served with the Gendarmerie roy 2011-2012-2013 notice to identify each contravention in order that the member may prepare a response and direct it to the occasion and events indicated in the notice. Objection to appointment 44. (1) Within seven days after the day on which a member is served with a notice under subsection 43(2), the member may object in writing to the designated officer referred to in subsection 43(1) to the appointment of any person as a member of the conduct board, and the designated officer shall, on receiving the objection, decide whether to reject the objection or to allow the objection and appoint another person as a member of the board. Reasons for objection (2) The objection must contain reasons for the objection. Notice (3) After the designated officer makes a decision under subsection (1) with respect to an objection, the designated officer shall serve the member making the objection with a notice in writing setting out the decision and the reasons for it, and, if the objection is allowed, the designated officer shall (a) appoint another person as a new member of the conduct board; and (b) set out in the notice (i) the name of the other person, and (ii) a statement of the member’s right to object to the appointment of the other person as provided in this section. Objection to new person (4) The provisions of this section apply, with any modifications that the circumstances require, with respect to the appointment of a person under subsection (3) as though the notice setting out the name of the person were a notice referred to in subsection (1). Role of conduct board 45. (1) The role of the conduct board is to decide whether or not each allegation of a contravention of a provision of the Code of Conduct contained in the notice served under subsection 43(2) is established on a balance of probabilities. Powers (2) A conduct board has, in relation to the case before it, the powers conferred on a board of inquiry, in relation to the matter before it, by paragraphs 24.1(3)(a) to (c). C. 18 Decision in writing (3) The conduct board’s decision must be recorded in writing and include a statement of the conduct board’s findings on questions of fact material to the decision, reasons for the decision and a statement of the conduct measure, if any, imposed under subsection (4). Conduct measures (4) If a conduct board decides that an allegation of a contravention of a provision of the Code of Conduct by a member is established, the conduct board shall impose any one or more of the following conduct measures on the member, namely, Royal Canadian (a) recommendation for dismissal from the Force, if the member is a Deputy Commissioner, or dismissal from the Force, if the member is not a Deputy Commissioner, (b) direction to resign from the Force and, in default of resigning within 14 days after being directed to do so, recommendation for dismissal from the Force, if the member is a Deputy Commissioner, or dismissal from the Force, if the member is not a Deputy Commissioner, or (c) one or more of the conduct measures provided for in the rules. HEARING Parties 45.1 (1) The parties to a hearing initiated under subsection 41(1) are the conduct authority who initiated it and the member whose conduct is the subject of the hearing. Hearing in public (2) The hearing shall be held in public but the conduct board, on its own initiative or at the request of any party, may order that the hearing or any part of it is to be held in camera if it is of the opinion (a) that information, the disclosure of which could reasonably be expected to be injurious to the defence of Canada or any state allied or associated with Canada or to the detection, prevention or suppression of subversive or hostile activities, will likely be disclosed during the course of the hearing; 2011-2012-2013 Gendarmerie roy (b) that information, the disclosure of which could reasonably be expected to be injurious to law enforcement, will likely be disclosed during the course of the hearing; (c) that information respecting a person’s financial or personal affairs, if that person’s interest or security outweighs the public’s interest in the information, will likely be disclosed during the course of the hearing; or (d) that it is otherwise required by the circumstances of the case. Representation of witnesses (3) The conduct board shall permit any person who gives evidence at the hearing to be represented by legal counsel or a representative. Restriction (4) Despite subsection 45(2), but subject to subsection (5), the conduct board is not authorized to receive or accept any evidence or other information that would be inadmissible in a court of law by reason of any privilege under the law of evidence. Witness not excused from testifying (5) In the hearing, no witness shall be excused from answering any question relating to the case before the conduct board when required to do so by the conduct board on the grounds that the answer to the question may tend to criminate the witness or subject the witness to any criminal, civil or administrative action or proceeding. Answer not receivable (6) If the witness is a member, no answer or statement made in response to a question described in subsection (5) shall be used or receivable against the witness under any proceeding under Part IV regarding an allegation of a contravention of a provision of the Code of Conduct by the witness, other than a proceeding regarding an allegation that with intent to mislead the witness gave the answer or statement knowing it to be false. Order restricting publication (7) The conduct board may, on its own initiative or at the request of any person, make an order directing that any of the following information shall not be published in any document or broadcast or transmitted in any way: C. 18 Royal Canadian (a) information that could identify a complainant, a witness or a person under the age of 18; and (b) information disclosed during any part of the hearing held in camera. Absence of member (8) The conduct board may conduct the hearing in the absence of the member whose conduct is the subject of the hearing in the circumstances set out in the rules. Medical examination (9) If the member whose conduct is the subject of the hearing indicates that they are unable to attend the hearing for medical reasons, the conduct board may direct the member to undergo a medical examination or an assessment by a qualified person specified by the conduct board to determine if the member is unable to participate in the hearing for medical reasons. If the member fails to undergo the medical examination or assessment, the conduct board may conduct the hearing in the absence of the member. APPEAL Appeal to Commissioner — conduct board’s decision 45.11 (1) A member who is the subject of a conduct board’s decision or the conduct authority who initiated the hearing by the conduct board that made the decision may, within the time provided for in the rules, appeal the decision to the Commissioner in respect of (a) any finding that an allegation of a contravention of a provision of the Code of Conduct by the member is established or not established; or (b) any conduct measure imposed in consequence of a finding referred to in paragraph (a). Former member (2) Every reference in subsection (1) to a member includes a former member for the purposes of any appeal with respect to a dismissal from the Force. Appeal to Commissioner — conduct authority’s decision (3) A member who is the subject of a conduct authority’s decision may, within the time provided for in the rules, appeal the decision to the Commissioner in respect of 2011-2012-2013 Gendarmerie roy (a) any finding that an allegation of a contravention of a provision of the Code of Conduct by the member is established; or (b) any conduct measure imposed in consequence of a finding that an allegation referred to in paragraph (a) is established. Grounds of appeal (4) An appeal lies to the Commissioner on any ground of appeal. R.S., c. 8 (2nd Supp.), s. 16 30. (1) Subsections 45.15(1) and (2) of the Act are replaced by the following: Referral to Committee 45.15 (1) If an appeal relates to any of the following conduct measures, or to any finding that resulted in its imposition, the Commissioner, before considering the appeal, shall refer the case to the Committee: (a) a financial penalty of more than one day of the member’s pay; (b) a demotion; (c) a direction to resign; (d) a recommendation for dismissal; or (e) a dismissal. R.S., c. 8 (2nd Supp.), s. 16 (2) Subsection 45.15(4) of the Act is repealed. R.S., c. 8 (2nd Supp.), s. 16; 1990, c. 8, s. 67; 2002, c. 8, par. 182(1)(z.9) 31. Sections 45.16 and 45.17 of the Act are replaced by the following: Disposal of appeal against conduct board’s finding 45.16 (1) The Commissioner may dispose of an appeal in respect of a conduct board’s finding by (a) dismissing the appeal and confirming the finding being appealed; or (b) allowing the appeal and either ordering a new hearing into the allegation giving rise to the finding or making the finding that, in the Commissioner’s opinion, the conduct board should have made. C. 18 Disposal of appeal against conduct authority’s finding (2) The Commissioner may dispose of an appeal in respect of a conduct authority’s finding by Royal Canadian (a) dismissing the appeal and confirming the finding being appealed; or (b) allowing the appeal and making the finding that, in the Commissioner’s opinion, the conduct authority should have made. Disposal of appeal against conduct measure (3) The Commissioner may dispose of an appeal in respect of a conduct measure imposed by a conduct board or a conduct authority by (a) dismissing the appeal and confirming the conduct measure; or (b) allowing the appeal and either rescinding the conduct measure or, subject to subsection (4) or (5), imposing another conduct measure. Restriction (4) If the appeal is in respect of a conduct measure imposed by a conduct authority, the Commissioner may only impose under paragraph (3)(b) a conduct measure that is provided for in the rules. Clarification (5) If the appeal is in respect of a conduct measure imposed by a conduct board, the Commissioner may impose any conduct measure under paragraph (3)(b) that the conduct board could have imposed, including the power to recommend dismissal from the Force, if the member is a Deputy Commissioner, or dismissal from the Force, if the member is not a Deputy Commissioner. New hearing (6) If the Commissioner orders a new hearing into an allegation under subsection (1), a conduct board shall be appointed in accordance with this Part to conduct the hearing and the new hearing shall be held in accordance with this Part as if it were the first hearing into that allegation. Decision (7) The Commissioner shall as soon as feasible render a decision in writing on an appeal, including reasons for the decision. Gendarmerie roy 2011-2012-2013 Committee’s or Committee Chairperson’s report (8) If a case has been referred to the Committee under section 45.15, the Commissioner shall take into consideration the findings or recommendations set out in the report of the Committee or the Committee Chairperson in respect of the case, but the Commissioner is not bound to act on any findings or recommendations set out in the report. However, if the Commissioner does not so act, the Commissioner shall include in the decision on the appeal the reasons for not so acting. Commissioner’s decision final (9) A Commissioner’s decision on an appeal is final and binding. Rescission or amendment of decision (10) Despite subsection (9), the Commissioner may rescind or amend the Commissioner’s decision on an appeal under section 45.11 on the presentation to the Commissioner of new facts or if, with respect to the finding of any fact or the interpretation of any law, the Commissioner determines that an error was made in reaching the decision. Delegation (11) The Commissioner may delegate any of the Commissioner’s powers, duties or functions under this section to any person under the Commissioner’s jurisdiction. Sub-delegation (12) A person to whom powers, duties or functions are delegated under subsection (11) may not sub-delegate any of them. Recommendation for Deputy Commissioner’s dismissal 45.17 If a conduct board recommends under paragraph 45(4)(a) that a Deputy Commissioner is to be dismissed from the Force, the recommendation is not to be forwarded to the Governor in Council until the expiry of the time within which an appeal may be made under subsection 45.11(1). If an appeal is made, the recommendation is to be forwarded only if the appeal is dismissed. 32. The Act is amended by adding the following after section 45.17: NOTICE Notice to complainant and Commission 45.171 If an individual makes a complaint under subsection 45.53(1) in respect of any conduct by a member that is also an alleged contravention of a provision of the Code of C. 18 Royal Canadian Conduct, the individual and the Commission are to be notified, as soon as feasible after a final decision is made under this Part in respect of the alleged contravention or the time for appealing any decision under this Part has expired, of the decision and what informal disciplinary actions, if any, have been taken or what sanctions, if any, have been imposed against the member. Notice to person making representations 45.172 If representations have been received by the Force from a person who was given an opportunity to do so under subsection 45.57(1) in respect of an alleged contravention of a provision of the Code of Conduct by a member, the person is to be notified, as soon as feasible after a final decision is made under this Part in respect of the alleged contravention or the time for appealing any decision under this Part has expired, of the decision and of what informal disciplinary actions, if any have been taken, or what sanctions if any, have been imposed against the member. Notice to Chairperson 45.173 If the Chairperson of the Commission initiates a complaint under subsection 45.59(1) in respect of any conduct by a member that is also an alleged contravention of a provision of the Code of Conduct, the Chairperson of the Commission is to be notified, as soon as feasible after a final decision is made under this Part in respect of the alleged contravention or the time for appealing any decision under this Part has expired, of the decision and what informal disciplinary actions, if any have been taken, or what sanctions if any, have been imposed against the member. R.S., c. 8 (2nd Supp.), s. 16; 1990, c. 8, s. 68; 1993, c. 34, s. 111(F); 2002, c. 8, par. 182(1)(z.9) R.S., c. 8 (2nd Supp.), s. 16 33. Part V of the Act is repealed. 34. (1) Subsection 45.45(7) of the Act is replaced by the following: Gendarmerie roy 2011-2012-2013 Right to be represented (7) In addition to the rights conferred by subsections (5) and (6), the officer designated by the Commissioner for the purposes of this Part may be represented or assisted at a hearing by any other member. R.S., c. 8 (2nd Supp.), s. 16 (2) Paragraph 45.45(8)(b) of the Act is replaced by the following: (b) any answer or statement made in response to a question described in subsection 24.1(7), 35(8), 40(2) or 45.1(5); R.S., c. 8 (2nd Supp.), s. 16 (3) Subsection 45.45(15) of the Act is replaced by the following: Definition of “parties” (15) In this section and section 45.46, “parties” means the officer designated by the Commissioner for the purposes of this Part, the member or other person whose conduct is the subject matter of a complaint and, in the case of a complaint under subsection 45.35(1), the complainant. R.S., c. 8 (2nd Supp.), s. 16; 1996, c. 15, ss. 22 and 23; 2003, c. 22, s. 217(E) 35. Parts VI and VII of the Act are replaced by the following: PART VI CIVILIAN REVIEW AND COMPLAINTS COMMISSION FOR THE ROYAL CANADIAN MOUNTED POLICE ESTABLISHMENT AND ORGANIZATION Establishment 45.29 (1) The Civilian Review and Complaints Commission for the Royal Canadian Mounted Police is established, consisting of a Chairperson and not more than four other members, one of whom may be a Vicechairperson, appointed by the Governor in Council. Ineligibility (2) A person is not eligible to be a member of the Commission if that person (a) is a member or former member; or (b) is not a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act. C. 18 Appointment consideration (3) The Governor in Council shall, before appointing a person as a member of the Commission, consider the need for regional representation in the membership of the Commission. Reappointment (4) A member of the Commission is eligible for reappointment on the expiry of that member’s term of office. Full- or part-time 45.3 (1) The Chairperson is a full-time member of the Commission. The other members may be appointed as full-time or part-time members of the Commission. Tenure (2) Each member of the Commission holds office during good behaviour for a term of not more than five years but may be removed for cause at any time by the Governor in Council. Remuneration (3) Members of the Commission are to be paid the remuneration that is to be determined by the Governor in Council. Travel, living and other expenses (4) Members of the Commission are entitled to be reimbursed, in accordance with Treasury Board directives, for the travel, living and other expenses incurred in connection with their work for the Commission while absent, in the case of full-time members, from their ordinary place of work or, in the case of part-time members, from their ordinary place of residence. Application of Public Service Superannuation Act (5) The full-time members of the Commission are deemed to be employed in the public service for the purposes of the Public Service Superannuation Act. Application of other Acts (6) Members of the Commission are deemed to be employed in the federal public administration for the purposes of the Government Employees Compensation Act and any regulations made under section 9 of the Aeronautics Act. Chairperson 45.31 (1) The Chairperson is the chief executive officer of the Commission and has supervision over and direction of the work and staff of the Commission. Delegation (2) The Chairperson may delegate to the Vice-chairperson or, if the office of Vicechairperson is vacant, to any other member of the Commission any of the Chairperson’s powers, duties and functions under this Act, Royal Canadian 2011-2012-2013 Gendarmerie roy except the power to delegate under this subsection and the powers, duties and functions under subsections 45.4(5), 45.41(10), 45.47(2) and 45.85(3). Absence or incapacity (3) In the event of the absence or incapacity of the Chairperson or if the office of Chairperson is vacant, the Vice-chairperson has all the powers, duties and functions of the Chairperson. In the event of the absence or incapacity of the Vice-chairperson or if the office of Vicechairperson is vacant, the Minister may authorize another member of the Commission to exercise the powers and perform the duties and functions of the Chairperson, but a member of the Commission so authorized is not entitled to act as Chairperson for more than 90 days without the approval of the Governor in Council. Head office 45.32 (1) The head office of the Commission shall be in Ottawa. Regional offices (2) The Commission may establish an office in any region of Canada. Staff (3) The officers and employees that are necessary for the proper conduct of the work of the Commission shall be appointed in accordance with the Public Service Employment Act. Technical assistance (4) The Commission may, with the approval of the Treasury Board, (a) engage, on a temporary basis, the services of persons having technical or specialized knowledge of any matter relating to the work of the Commission to advise and assist the Commission in the exercise or performance of its powers, duties and functions under this Act; and (b) fix and pay the remuneration and expenses of persons engaged under paragraph (a). POWERS, DUTIES AND FUNCTIONS Powers, duties and functions of Commission 45.33 The Commission shall exercise or perform the powers, duties and functions that are assigned to it by this Act. C. 18 Review and report 45.34 (1) For the purpose of ensuring that the activities of the Force are carried out in accordance with this Act or the Witness Protection Program Act, any regulations or ministerial directions made under them or any policy, procedure or guideline relating to the operation of the Force, the Commission may, on the request of the Minister or on its own initiative, conduct a review of specified activities of the Force and provide a report to the Minister and the Commissioner on the review. Conditions (2) In order to conduct a review on its own initiative, the Commission shall be satisfied that Royal Canadian (a) sufficient resources exist for conducting the review and the handling of complaints under Part VII will not be compromised; and (b) no other review or inquiry has been undertaken on substantially the same issue by a federal or provincial entity. Notice (3) Before conducting a review on its own initiative, the Commission shall give a notice to the Minister indicating that the Commission is satisfied that the conditions referred to in subsection (2) have been met and setting out the rationale for conducting the review. Policies, procedures and guidelines (4) The Commission shall include in the report any findings and recommendations that it sees fit regarding the adequacy, appropriateness, sufficiency or clarity of any policy, procedure or guideline relating to the operation of the Force. Copy of report to provincial ministers (5) The Commission may provide a copy of the report to the provincial minister who has the primary responsibility for policing in any province in respect of which there is an arrangement between the government of the province and the Minister under section 20. Review for province 45.35 (1) If there is an arrangement between the government of a province and the Minister under section 20, the provincial minister who has the primary responsibility for policing in that province may ask the Minister to request that the Commission conduct a review of specified activities of the Force in that province. 2011-2012-2013 Gendarmerie roy Report (2) If the Commission conducts a review under this section, it shall provide the Minister, the provincial minister who asked for the review and the Commissioner with a report on the review. The Commission may provide a copy of the report to any other provincial minister who has the primary responsibility for policing in a province. Findings and recommendations (3) The Commission shall include in its report any findings and recommendations that the Commission sees fit regarding (a) whether the activities of the Force are carried out in accordance with this Act or the Witness Protection Program Act, any regulations or ministerial directions made under them or any policy, procedure or guideline relating to the operation of the Force; and (b) the adequacy, appropriateness, sufficiency or clarity of any policy, procedure or guideline relating to the operation of the Force. Powers 45.36 (1) The Commission has, when conducting a review under section 45.34 or 45.35, all of the powers of the Commission under paragraphs 45.65(1)(a) to (d). Application (2) Subsections 45.65(2) to (6) apply, with any necessary modifications, to the exercise of the powers by the Commission under subsection (1). Service standards respecting time limits 45.37 The Commission shall establish, and make public, service standards respecting the time limits within which it is to deal with complaints and specifying the circumstances under which those time limits do not apply or the circumstances under which they may be extended. Education and information 45.38 The Commission may implement public education and information programs to make its mandate better known to the public and may conduct research and consult and cooperate with any person or entity, in or outside Canada, in matters relating to its mandate. C. 18 Royal Canadian INFORMATION PROVISIONS Right of access 45.39 (1) Subject to sections 45.4 and 45.42, the Commission is entitled to have access to any information under the control, or in the possession, of the Force that the Commission considers is relevant to the exercise of its powers, or the performance of its duties and functions, under Parts VI and VII. Access to records (2) The entitlement to access includes the right to examine all or any part of a record and to be given a copy of all or any part of a record. Identification (3) If the Commissioner is of the opinion that the disclosure of any information referred to in subsection (1), other than privileged information as defined in subsection 45.4(1), to any person or entity, other than a member, officer or employee of the Commission or a person acting on its behalf, gives rise to a risk of serious harm to a person, the Commissioner shall identify the information to the Commission when providing the Commission with access to the information. Application (4) Except as provided by any other Act of Parliament that expressly refers to this section, this section applies despite any other Act of Parliament. Definition of “privileged information” 45.4 (1) In this section and sections 45.41 to 45.48, “privileged information” means information that is subject to any type of privilege that exists and may be claimed, including (a) information that is protected by the privilege that exists between legal counsel and their client or that is subject to informer privilege; (b) information that reveals or from which may be inferred the location or a change of identity of a protectee within the meaning of section 2 of the Witness Protection Program Act or a former protectee; (c) information that compromises the integrity of the program established under section 4 of the Witness Protection Program Act, including certain information about the means or methods used in that program and information about the identity and role of a 2011-2012-2013 Gendarmerie roy person who provides or, directly or indirectly, assists in providing protection under that program; (d) special operational information as defined in subsection 8(1) of the Security of Information Act; (e) information or intelligence that is similar in nature to information or intelligence referred to in any of paragraphs (a) to (f) of the definition “special operational information” in subsection 8(1) of the Security of Information Act and that is in relation to, or is received from, any police force or Interpol or other similar international police organization; and (f) medical information about a member or other person appointed or employed under the authority of Part I. Access to privileged information (2) Despite any privilege that exists and may be claimed, the Commission is entitled to have access to privileged information under the control, or in the possession, of the Force if that information is relevant and necessary to the matter before the Commission when it is conducting a review under section 45.34 or 45.35 or is conducting an investigation, review or hearing under Part VII. Access to records (3) The entitlement to access includes the right to examine all or any part of a record and, subject to the Commissioner’s approval, to be given a copy of all or any part of a record. Refusal and reasons (4) If the Commissioner refuses access to privileged information sought by the Commission under this section, the Commissioner shall, without disclosing the privileged information, (a) indicate to the Commission why the privileged information is not relevant or necessary to the matter before the Commission; and (b) provide the Commission with information about the nature and date of the privileged information. C. 18 Memorandum of understanding (5) The Chairperson and the Commissioner may enter into a memorandum of understanding setting out principles and procedures respecting access to privileged information under this section and principles and procedures to protect that information. Regulations (6) The Governor in Council may make regulations respecting procedures that govern the Commission’s access to privileged information under this section and procedures to protect that information. Application (7) Except as provided by any other Act of Parliament that expressly refers to this section, this section, or any regulation made under subsection (6), applies despite any other Act of Parliament. Former judge or other individual 45.41 (1) If the Commissioner refuses access to privileged information sought by the Commission under subsection 45.4(2), the Minister shall, at the request of the Commission, appoint a former judge of a superior court of a province or the Federal Court or an individual who is a member of a prescribed category of individuals to review the information and make observations to the Commission and the Commissioner. In order to be appointed, the former judge or other individual shall obtain a security clearance from the Government of Canada and shall take the oath of secrecy referred to in paragraph 45.45(1)(a). Notice of appointment (2) The Minister shall provide notice to the Chairperson and the Commissioner when a former judge or other individual has been appointed in accordance with subsection (1). The Chairperson and the Commissioner shall make their representations to the former judge or other individual within 30 days after the day on which the notice is sent or within any longer period, not exceeding 60 days, that the former judge or other individual may permit. Former judge or other individual to have access (3) The former judge or other individual shall have access to privileged information for the purposes of the review. Observations (4) The former judge or other individual shall review the privileged information and provide his or her observations to the Chairperson and the Commissioner Royal Canadian 2011-2012-2013 Gendarmerie roy (a) regarding the privileged nature of the information; and (b) regarding the relevance and necessity of the information to the matter before the Commission. Prohibition (5) The former judge or other individual shall not include information that reveals privileged information or from which it may be inferred in the observations provided under subsection (4). Factors to consider (6) The former judge or other individual shall, before making any observations, consider the following factors: (a) the reasons for which the Commission is seeking access to the information; (b) the Commissioner’s reasons for refusing access to the information; and (c) whether the Commission can properly exercise its powers or perform its duties and functions without access to the information. Time limit (7) The observations of the former judge or other individual shall be made within 30 days after the day on which the period referred to in subsection (2) expires or within any longer period, not exceeding 60 days, that the Minister permits. Confidentiality (8) The observations of the former judge or other individual are confidential and shall not be disclosed by the judge or other individual, the Commission or the Force, except to the Minister. Immunity and no summons (9) Section 45.5 applies to the former judge or other individual as if he or she were a member of the Commission. Observations to be taken into account (10) After receiving the observations of the former judge or other individual, the Chairperson shall review the Commission’s decision to seek access and the Commissioner shall review his or her decision to refuse access, taking those observations into account. Restriction (11) An application for judicial review shall not be made in connection with the Commission’s decision to seek access to privileged information, or the Commissioner’s refusal to C. 18 Royal Canadian allow access to privileged information, until the former judge or other individual has made his or her observations. Regulations (12) The Governor in Council may, by regulation, prescribe categories of individuals for the purposes of subsection (1). Exceptions 45.42 (1) Despite section 45.4, the Commission shall not have access to information under the control, or in the possession, of the Force if the information reveals (a) information relating to a request made by a member or other person appointed or employed under the authority of Part I for legal assistance or indemnification from Her Majesty in right of Canada; (b) communications referred to in subsection 47.1(2); (c) information that is protected by the privilege that exists between legal counsel and their client and that relates to the provision of advice to a member or other person appointed or employed under the authority of Part I when the privilege may be claimed by the member or other person and not the Force; (d) information that is protected by the privilege that exists between legal counsel and their client when the privilege may be claimed by the Force and that relates to the Force’s dealings with the Commission, including (i) legal opinions relating to the way in which the Force should conduct itself in regard to the Commission, and (ii) minutes of meetings held by the Force relating to the way in which the Force should conduct itself in regard to the Commission; and (e) any report prepared for the Commissioner in respect of a meeting held or to be held between the Commission and the Force and containing analysis or advice relating to the meeting. Exception — confidences (2) Nothing in this Part authorizes a person to disclose to the Commission a confidence of the Queen’s Privy Council for Canada in respect 2011-2012-2013 Gendarmerie roy of which subsection 39(1) of the Canada Evidence Act applies, and the Commission may not use the confidence if it is disclosed. Use of privileged information 45.43 If the Commission obtains access to privileged information in respect of a matter under subsection 45.4(2), the Commission may use that information only in respect of that matter. Protection of information 45.44 (1) The Commission may, by regulation, establish measures to protect the information under its control or in its possession. Consultation and approval (2) Subject to subsection 45.47(2), if the Commission obtains access to information referred to in subsection 45.39(3) or to privileged information from the Force, no member, officer or employee of the Commission and no other person acting on its behalf shall distribute any report or other document that contains or discloses the information or any part of it without having first obtained the approval of the Commissioner. Time limit (3) The Commissioner shall indicate whether he or she approves the distribution of a report or other document under subsection (2) as soon as feasible after being consulted under that subsection. Regulations (4) The Governor in Council may make regulations respecting measures to protect the information under the control, or in the possession, of the Commission. Conflict or inconsistency (5) In the event of a conflict or inconsistency between the regulations made under subsections (1) and (4), the regulations made under subsection (4) prevail to the extent of the conflict or inconsistency. Duty to comply with regulations (6) Subject to subsection (5), every member, employee and officer of the Commission and every person acting on its behalf shall comply with the regulations made under subsections (1) and (4). C. 18 Security requirements 45.45 (1) Every member, employee and officer of the Commission and every other person acting on its behalf and every former judge or other individual appointed under subsection 45.41(1) shall Royal Canadian (a) obtain and maintain the necessary security clearance from the Government of Canada and take the oath of secrecy prescribed by regulation; (b) comply with all security requirements under this Part and the Security of Information Act; and (c) follow established procedures or practices, including any requirement found in a Treasury Board policy, guideline or directive, for the secure handling, storage, transportation and transmission of information or documents. Regulations (2) The Governor in Council may, by regulation, prescribe the oath of secrecy referred to in paragraph (1)(a). Safeguards — third party 45.46 (1) The Commission shall not disclose information referred to in subsection 45.39(3) that it has received from the Force to any person or entity other than a member, employee or officer of the Commission or a person acting on its behalf unless the Commissioner advises the Commission that he or she is satisfied that (a) the person or entity will take reasonable measures to protect that information; (b) the person or entity will require all of its members, employees, officers and other persons acting on its behalf to meet requirements that are equivalent to the requirements referred to in section 45.45; and (c) the person or entity has agreed to any measures that would assist the Force to verify compliance with the obligations described in paragraphs (a) and (b), which may include agreeing to permit the Force to enter and inspect the premises of the person or entity and any information storage facilities and to provide any information or documents requested by the Force. 2011-2012-2013 Gendarmerie roy Time limit (2) When the Commission indicates to the Commissioner that it wishes to disclose information referred to in subsection 45.39(3) to a person or entity other than a member, employee or officer of the Commission or a person acting on its behalf, the Commissioner shall, as soon as feasible, indicate to the Commission whether he or she is satisfied that the person or entity has met the requirements of paragraphs (1)(a) and (b) and has agreed to the measures referred to in paragraph (1)(c). Regulations (3) The Governor in Council may make regulations respecting the disclosure by the Commission of information referred to in subsection 45.39(3) to persons or entities other than a member, employee or officer of the Commission or a person acting on its behalf and the measures that the persons or entities receiving the information are to take to protect the information. Duties to comply (4) Every person who has received information under this section shall comply with the regulations made under subsection (3). Disclosure by Commission prohibited 45.47 (1) Except as authorized under subsection (2), no member, officer or employee of the Commission or other person acting on its behalf shall provide information to any person, or allow any person to have access to information, knowing that the information is privileged information to which he or she had access under subsection 45.4(2) or being reckless as to whether the information is such privileged information. Authorized disclosure (2) Every person who is otherwise prohibited from disclosing privileged information under subsection (1) may, if authorized by the Chairperson, disclose that information (a) to the Attorney General of Canada or of a province if, in the opinion of the Chairperson, the information relates to the commission of an offence under federal or provincial law by a director, an officer or an employee of a government institution and there is evidence of such an offence and the information is required in criminal proceedings, either by indictment or on summary conviction, that C. 18 Royal Canadian have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; (b) to the Minister other than in an annual report referred to in section 45.52; (c) to the Commissioner if, in the opinion of the Chairperson, the information is required for the purpose of enabling the Commissioner to exercise his or her powers or perform his or her duties and functions under this Act; and (d) to a former judge or other individual for the purposes of section 45.41. Disclosure of privileged information — proceedings (3) A member, officer or employee of the Commission or other person acting on its behalf shall not be required, in connection with any criminal, civil or administrative action or proceeding, to give or produce evidence relating to privileged information to which he or she had access under subsection 45.4(2). Application (4) Except as provided by any other Act of Parliament that expressly refers to it, this section applies despite any other Act of Parliament other than the Access to Information Act and the Privacy Act. Section prevails (5) This section applies despite subsection 13(1) of the Auditor General Act and subsection 79.3(1) of the Parliament of Canada Act. Disclosure by former judge or other individual prohibited 45.48 A former judge or other individual appointed under subsection 45.41(1) shall not provide information to any person, or allow any person to have access to information, knowing that the information is privileged information to which he or she had access under subsection 45.41(3) or being reckless as to whether the information is such privileged information. RULES Rules 45.49 (1) Subject to the provisions of this Act and the regulations, the Commission may make rules respecting (a) the sittings of the Commission; Gendarmerie roy 2011-2012-2013 (b) the fixing of the quorum for the performance of its duties and functions; (c) the manner of dealing with matters and business before the Commission generally, including the practice and procedure before the Commission; (d) the apportionment of the Commission’s work among its members; and (e) the performance of the duties and functions of the Commission under this Act generally. Publication of proposed rules (2) A copy of each rule that the Commission proposes to make shall be published in the Canada Gazette and a reasonable opportunity shall be given to interested persons to make representations with respect to it. Exception (3) A proposed rule need not be published more than once, whether or not it has been amended as a result of any representations. IMMUNITY Protection 45.5 (1) No criminal, civil or administrative action or proceeding lies against the members, officers or employees of the Commission, or any person acting on behalf or under the direction of the Commission, for anything done, reported or said in good faith in the exercise or purported exercise of any power, or the performance or purported performance of any duty or function, of the Commission or the Chairperson under this Act. No summons (2) A member, officer or employee of the Commission, or any person acting on behalf or under the direction of the Commission, is not a competent or compellable witness, in respect of any matter coming to the knowledge of the Commission or that person as a result of exercising a power or performing a duty or function of the Commission or the Chairperson, in any proceeding other than a prosecution for an offence under this Act, a prosecution for an offence under the Security of Information Act or a prosecution for an offence under section 132 or 136 of the Criminal Code. C. 18 Royal Canadian REPORTING Special reports 45.51 (1) The Commission may, on the request of the Minister or on its own initiative, provide the Minister with a special report concerning any matter that relates to its powers, duties and functions under this Act. Exemption (2) When the Commission provides the report to the Minister, section 45.43 and subsection 45.44(2) do not apply in respect of any information referred to in subsection 45.39(3) or to privileged information, as defined in subsection 45.4(1), set out in the report. Annual report 45.52 (1) The Chairperson shall, within three months after the end of each fiscal year, submit to the Minister a report of the activities of the Commission during that year and its recommendations, if any. The Minister shall cause a copy of the report to be tabled in each House of Parliament on any of the first 15 days on which that House is sitting after the day on which the Minister receives the report. Annual report — provinces (2) The Commission shall, for each fiscal year and in respect of each province the government of which has entered into an arrangement with the Minister under section 20, submit to the provincial minister who has the primary responsibility for policing in that province a report setting out the number and nature of complaints relating to conduct that occurred in that province and how those complaints were disposed of and identifying trends, if any. The Commission shall submit a copy of that report to the Minister and the Commissioner. Performance in relation to time limits (3) Every report must contain information respecting the Commission’s performance in relation to the service standards established under section 45.37. PART VII INVESTIGATION, REVIEW AND HEARING OF COMPLAINTS COMPLAINTS Complaints 45.53 (1) Any individual may make a complaint concerning the conduct, in the performance of any duty or function under this Act or the Witness Protection Program Act, of any Gendarmerie roy 2011-2012-2013 person who, at the time that the conduct is alleged to have occurred, was a member or other person appointed or employed under Part I. Commission’s discretion (2) The Commission may refuse to deal with the complaint if, in the Commission’s opinion, the complaint (a) has been adequately dealt with, or could more appropriately be dealt with, according to a procedure provided for under this Act or any other Act of Parliament; (b) is trivial, frivolous, vexatious or made in bad faith; or (c) is from an individual who (i) is not an individual at whom the conduct was directed, (ii) is not the guardian, tutor, curator, mandatary in case of incapacity or any other person authorized to act on behalf of the individual at whom the conduct was directed, (iii) did not see or hear the conduct or its effects as a result of not being physically present at the time and place that the conduct or its effects occurred, (iv) has not been given written permission to make the complaint from the individual at whom the conduct was directed, or (v) has not suffered loss, damage, distress, danger or inconvenience as a result of the conduct. Complaints involving decisions made under Part IV (3) The Commission shall refuse to deal with a complaint concerning any decision under Part IV. Complaint by members or certain other persons (4) The Commission shall refuse to deal with a complaint made under subsection (1) by a member or other person appointed or employed under Part I if the complaint has been or could have been adequately dealt with, or could more appropriately be dealt with, according to a procedure provided for under this Act or any other Act of Parliament. C. 18 Time limit (5) The complaint shall be made within one year after the day on which the conduct is alleged to have occurred or any longer period permitted under subsection (6). Extension of time limit (6) The Commission or the Commissioner may extend the time limit for making a complaint if the Commission or the Commissioner, as the case may be, is of the opinion that there are good reasons for doing so and that it is not contrary to the public interest. Notice (7) If a complaint is made more than one year after the day on which the conduct is alleged to have occurred and the Commissioner does not extend the time limit for the making of the complaint, the Commissioner shall so notify the complainant and the Commission. Reception of complaint Royal Canadian (8) A complaint shall be made to (a) the Commission; (b) any member or other person appointed or employed under Part I; or (c) the provincial authority that is responsible for the receipt of complaints against police in the province in which the subject matter of the complaint arose. Assistance (9) The Commission shall, on the request of an individual who wishes to make a complaint, arrange for the provision of assistance to that individual in making the complaint. Acknowledgement and notification (10) As soon as feasible after a person or entity referred to in subsection (8) receives a complaint, the person or entity shall acknowledge the complaint in writing to the complainant and shall provide written notice of the complaint to the Commissioner and to the entities referred to in paragraphs (8)(a) and (c). Covert operations (11) The Commission and the Force are authorized to acknowledge a complaint or otherwise deal with a complainant in a manner that does not reveal, or from which may not be inferred, information concerning (a) whether a place, person, agency, group, body or other entity was, is or is intended to be the object of a covert investigation or a covert collection of information or intelligence; or 2011-2012-2013 Gendarmerie roy (b) the identity of any person who is, has been or is intended to be engaged in a covert collection of information or intelligence. Notice 45.54 As soon as feasible after being notified of a complaint, the Commissioner shall notify in writing the member or other person whose conduct is the subject matter of the complaint of the substance of the complaint unless, in the Commissioner’s opinion, to do so might compromise or hinder any investigation that is being or may be carried out in respect of the complaint. WITHDRAWAL OF COMPLAINTS Withdrawal 45.55 (1) A complainant may withdraw a complaint at any time by sending a written notice to the Commission. Assistance (2) The Commission shall, on the request of an individual who wishes to withdraw a complaint, arrange for the provision of assistance to that individual in withdrawing the complaint. Notice of withdrawal (3) As soon as feasible after the Commission receives a notice that a complaint has been withdrawn, the Commission shall give written notice of the withdrawal to the Commissioner and the provincial authority that is responsible for the receipt of complaints against police in the province in which the subject matter of the complaint arose. Notice to member or other person (4) When the Commissioner receives a notice under subsection (3), he or she shall notify in writing the member or other person whose conduct is the subject matter of the complaint that the complaint has been withdrawn. Investigation or hearing into withdrawn complaint (5) Despite the withdrawal of the complaint, the complaint may be the subject of an investigation, review or hearing conducted under this Part. Preservation of evidence (6) The Commissioner shall ensure the protection and preservation of any evidence relating to a withdrawn complaint. Regulations (7) The Governor in Council may make regulations respecting the period during which the evidence is to be protected and preserved. C. 18 Royal Canadian INFORMAL RESOLUTION Informal resolution 45.56 (1) As soon as feasible after being notified of a complaint, the Commissioner shall consider whether the complaint can be resolved informally and, with the consent of the complainant and the member or other person whose conduct is the subject matter of the complaint, may attempt to resolve it informally. Inadmissibility (2) An answer or statement made in the course of attempting to resolve a complaint informally, by the complainant or the member or other person whose conduct is the subject matter of the complaint, may be used or received against that person only in (a) a prosecution under section 132 or 136 of the Criminal Code; or (b) a civil or administrative proceeding regarding an allegation that with intent to mislead the witness gave the answer or statement knowing it to be false. Agreement to informal resolution in writing (3) The terms of every informal resolution of a complaint as well as the agreement of the complainant and the member or other person whose conduct is the subject matter of the complaint to those terms shall be signified in writing. A copy of everything so signified in writing is to be provided to the Commission. Regulations (4) The Governor in Council may make regulations prescribing the categories of complaints that are not to be resolved informally by the Commissioner. Clarification (5) For greater certainty, nothing in this section prevents the Commission from informally resolving a complaint of which it is seized. REPRESENTATIONS Right to make representations 45.57 (1) If a complaint is made under this Part with respect to the conduct of a member or other person, the following persons shall be given an opportunity to make representations with respect to that conduct’s impact on the person: (a) the complainant; 2011-2012-2013 Gendarmerie roy (b) the guardian, tutor, curator, mandatary in case of incapacity or any other person authorized to act on behalf of the individual at whom the conduct was directed; and (c) the individual who has written permission to make the representations from the individual at whom the conduct was directed. Disclosure and use (2) Representations, including any personal information contained in them, received by the Commission in relation to the complaint shall be disclosed as soon as feasible to the Force and those representations shall be taken into account by (a) an officer or member in command of a detachment in determining the informal disciplinary action to be taken under section 41; and (b) an adjudication board in determining the sanction to be imposed under subsection 45.12(3) or (4). Regulations (3) The Governor in Council may make regulations respecting the making of representations under subsection (1). Records of complaints 45.58 (1) The Commissioner and the Commission shall establish and maintain a record of all complaints they receive under this Part, including those that are resolved informally and those that are withdrawn by the complainant. Making record available (2) Subject to sections 45.4 and 45.42, the Commissioner shall, on request, make available to the Commission any information contained in a record maintained by the Commissioner under subsection (1). CHAIRPERSON-INITIATED COMPLAINTS Complaints initiated by Chairperson 45.59 (1) If the Chairperson is satisfied that there are reasonable grounds to investigate the conduct, in the performance of any duty or function under this Act or the Witness Protection Program Act, of any person who, at the time that the conduct is alleged to have occurred, was a member or other person C. 18 Royal Canadian appointed or employed under Part I, the Chairperson may initiate a complaint in relation to that conduct. Chairperson is complainant (2) Unless the context otherwise requires, a reference in this Part to a complainant is, in relation to a complaint initiated under subsection (1), a reference to the Chairperson. Notice to Commissioner and Minister (3) The Chairperson shall notify the Minister and the Commissioner of any complaint initiated under subsection (1). Notice to member (4) Immediately after being notified of a complaint under subsection (3), the Commissioner shall notify in writing the member or other person whose conduct is the subject matter of the complaint of the substance of the complaint unless, in the Commissioner’s opinion, to do so might compromise or hinder any investigation that is being or may be carried out in respect of the complaint. INVESTIGATION OF COMPLAINTS BY THE FORCE Investigation by the Force 45.6 (1) Subject to subsection (2) and section 45.61, the Force shall investigate, in accordance with the rules made under section 45.62, any complaint made under this Part. Restriction on power to investigate (2) The Force shall not commence or continue an investigation of a complaint if the Commission has notified the Commissioner that it will investigate that complaint or institute a hearing to inquire into that complaint. Right to refuse or terminate investigation 45.61 (1) The Commissioner may direct the Force to not commence or continue an investigation of a complaint, other than a complaint initiated under subsection 45.59(1), if, in the Commissioner’s opinion, (a) any of the reasons for which the Commission may refuse to deal with a complaint under paragraph 45.53(2)(a), (b) or (c) or subsection 45.53(3) applies; or (b) having regard to all the circumstances, it is not necessary or reasonably practicable to commence or continue an investigation of the complaint. 2011-2012-2013 Gendarmerie roy Duty to refuse or terminate investigation (2) The Commissioner shall direct the Force to not commence or continue an investigation of a complaint by a member or other person appointed or employed under Part I if the complaint has been or could have been adequately dealt with, or could more appropriately be dealt with, according to a procedure provided for under this Act or any other Act of Parliament. Notice to complainant and member (3) If the Commissioner directs the Force to not commence or continue an investigation of a complaint, the Commissioner shall give notice in writing to the complainant and the member or other person whose conduct is the subject matter of the complaint of the decision and the reasons for it and the complainant’s right to refer the complaint to the Commission for review, within 60 days after being notified of the decision, if the complainant is not satisfied with the decision. Notice to the Commission (4) The Commissioner shall notify the Commission of any action he or she takes under this section. Rules 45.62 The Commissioner may make rules governing the procedures to be followed by the Force in notifying persons under this Part and in investigating, disposing of or otherwise dealing with complaints under this Part. Updates with respect to the investigation 45.63 The Commissioner shall notify in writing the complainant and the member or other person whose conduct is the subject matter of the complaint of the status of the investigation to date not later than 45 days after being notified of the complaint and monthly after that during the course of the investigation unless, in the Commissioner’s opinion, to do so might compromise or hinder any investigation that is being or may be carried out in respect of the complaint. Report 45.64 As soon as feasible after the investigation of a complaint is completed, the Commissioner shall prepare and send to the complainant, the member or other person whose conduct is the subject matter of the complaint and the Commission a report setting out (a) a summary of the complaint; C. 18 Royal Canadian (b) the findings of the investigation; (c) a summary of any action that has been or will be taken with respect to the disposition of the complaint; and (d) the complainant’s right to refer the complaint to the Commission for review, within 60 days after receiving the report, if the complainant is not satisfied with the disposition of the complaint. POWERS OF THE COMMISSION IN RELATION TO COMPLAINTS Powers 45.65 (1) The Commission may, in relation to a complaint before it, (a) in the same manner and to the same extent as a superior court of record, summon and enforce the attendance of witnesses before the Commission and compel them to give oral or written evidence on oath and to produce any documents and things that the Commission considers relevant for the full investigation, hearing and consideration of the complaint; (b) administer oaths; (c) receive and accept any evidence and other information, whether on oath or by affidavit or otherwise, that the Commission sees fit, whether or not that evidence or information is or would be admissible in a court of law; and (d) make any examination of records and any inquiries that the Commission considers necessary. No excuse (2) No witness shall be excused from answering any question or producing any document or thing, when compelled to do so by the Commission, on the grounds that the answer or statement made in response to the question, or the document or thing given by the witness, may tend to criminate him or her or subject him or her to any criminal, civil or administrative action or proceeding. 2011-2012-2013 Inadmissibility Gendarmerie roy (3) Evidence given, or a document or thing produced, by a witness who is compelled by the Commission to give or produce it, and any evidence derived from it, may be used or received against the witness only in (a) a prosecution under section 132 or 136 of the Criminal Code; or (b) a civil or administrative proceeding in respect of an allegation that, with intent to mislead, the witness gave the answer or statement knowing it to be false. Restriction (4) Despite subsection (1), the Commission shall not receive or accept (a) any answer or statement made in response to a question described in subsection 24.1(7), 35(8), 40(2), 45.1(11) or 45.22(8); (b) any answer or statement made in response to a question described in subsection (2) in any investigation or hearing with respect to any other complaint; or (c) any answer or statement made in the course of attempting to dispose of a complaint under section 45.56. Restriction (5) Despite paragraph (1)(a), the Commission shall not enforce the production of written evidence or any document or thing to which the Commission has a right of access under subsection 45.4(2). Witness fees (6) Any witness, other than a member, who is summoned is entitled, at the discretion of the Commission, to receive the same fees and allowances as those paid to witnesses summoned to attend before the Federal Court. INVESTIGATION BY THE COMMISSION Complaints 45.66 (1) After receiving or being notified of a complaint made under this Part, the Commission shall investigate the complaint or institute a hearing to inquire into the complaint if the Chairperson is of the opinion that it would be in the public interest for the Commission to do so. Notice to Commissioner and Minister (2) The Commission shall notify the Minister and the Commissioner of any investigation or hearing initiated under this section. C. 18 Right to terminate investigation 45.67 (1) The Commission may decide to discontinue an investigation of a complaint if, in the Commission’s opinion, Royal Canadian (a) any of the reasons for which the Commission may refuse to deal with a complaint under paragraph 45.53(2)(a), (b) or (c) applies; or (b) having regard to all the circumstances, it is not necessary or reasonably practicable to continue to investigate the complaint. Obligation to discontinue investigation (2) The Commission shall discontinue an investigation of a complaint if subsection 45.53(3) or (4) applies. Notice to the Commissioner and complainant (3) If the Commission discontinues an investigation of a complaint, the Commission shall give notice in writing of the discontinuance and the reasons for it to the complainant and the Commissioner. Notice to member and other persons (4) After receiving the notice, the Commissioner shall notify the member or other person whose conduct is the subject matter of the complaint of the discontinuance of the investigation of the complaint. Consolidation of complaints 45.68 The Commission may, if in its opinion it is appropriate to do so, merge two or more complaints for the purposes of an investigation, review or hearing. Updates with respect to investigation 45.69 The Commission shall notify in writing the complainant and the member or other person whose conduct is the subject matter of the complaint of the status of the investigation to date not later than 45 days after being notified of the complaint and monthly after that during the course of the investigation unless, in the Commission’s opinion, to do so might compromise or hinder any investigation that is being or may be carried out in respect of the complaint. REFERRAL OF COMPLAINTS TO COMMISSION Referral to Commission 45.7 (1) A complainant who is not satisfied with a decision under section 45.61 or a report under section 45.64 may, within 60 days after being notified of the decision or receiving the report, refer the complaint in writing to the Commission for review. 2011-2012-2013 Gendarmerie roy Extension of time limit (2) The Commission may extend the time limit for referring a complaint to the Commission for review if the Commission is of the opinion that there are good reasons for doing so and that it is not contrary to the public interest. Material to be provided (3) If a complainant refers a complaint to the Commission under subsection (1), (a) the Commission shall notify the Commissioner that the complaint has been referred to the Commission; and (b) the Commissioner shall provide the Commission with a copy of the notice given under subsection 45.61(3) or the report sent under section 45.64. Review by Commission 45.71 (1) The Commission shall review every complaint referred to it under section 45.7. Commission satisfied (2) If, after reviewing a complaint, the Commission is satisfied with the Commissioner’s decision or report, the Commission shall prepare and send a report in writing to that effect to the Minister, the Commissioner, the complainant and the member or other person whose conduct is the subject matter of the complaint. Commission not satisfied (3) If, after reviewing a complaint, the Commission is not satisfied with the Commissioner’s decision or report or considers that further inquiry is warranted, the Commission may (a) prepare and send to the Minister and the Commissioner a report in writing setting out any findings it sees fit with respect to the Commissioner’s decision or report and any recommendations it sees fit with respect to the complaint; (b) request that the Commissioner direct the Force to investigate or further investigate the complaint; or (c) investigate or further investigate the complaint or institute a hearing to inquire into the complaint. Commissioner’s response 45.72 (1) The Commissioner shall, as soon as feasible after receiving a report referred to in paragraph 45.71(3)(a), provide the Commission and the Minister with a written response C. 18 Royal Canadian indicating any further action that has been or will be taken with respect to the complaint. If the Commissioner decides not to act on any findings or recommendations set out in the report, the Commissioner shall include in the response the reasons for not so acting. Commission’s final report (2) After considering the Commissioner’s response under subsection (1), the Commission shall prepare a final report in writing setting out any findings and recommendations with respect to the complaint that the Commission sees fit and shall send a copy of the report to the Minister, the Commissioner, the complainant and the member or other person whose conduct is the subject matter of the complaint. If there is an arrangement between the government of a province and the Minister under section 20, the Commission shall also send a copy of the report to the provincial minister who has the primary responsibility for policing in the province in which the conduct complained of occurred. HEARINGS Hearing 45.73 (1) If the Commission decides, under section 45.66 or paragraph 45.71(3)(c), to institute a hearing to inquire into a complaint, the Chairperson shall assign one or more members of the Commission to conduct the hearing and shall send a notice in writing of the decision to the Minister, the Commissioner, the complainant and the member or other person whose conduct is the subject matter of the complaint. Deeming (2) For the purposes of this section, the member or members of the Commission who are conducting the hearing are deemed to be the Commission. Meaning of “parties” (3) In this section, “parties” means the appropriate officer, the member or other person whose conduct is the subject matter of the complaint and the complainant. Notice (4) The Commission shall serve a notice in writing of the time and place set for the hearing on the parties. 2011-2012-2013 Gendarmerie roy Sittings of Commission (5) The Commission may sit at any place in Canada and at any time that may be fixed by the Commission, taking into account the convenience of the parties who wish to appear before the Commission. Hearings in public (6) A hearing to inquire into a complaint shall be held in public but the Commission, on its own initiative or at the request of any party or witness, may order a hearing or any part of a hearing to be held in camera or ex parte if it is of the opinion (a) that information that could reasonably be expected to be injurious to the defence of Canada or any state allied or associated with Canada or the detection, prevention or suppression of subversive or hostile activities will likely be disclosed during the course of the hearing; (b) that information that could reasonably be expected to be injurious to law enforcement will likely be disclosed during the course of the hearing; (c) that information respecting a person’s financial or personal affairs, if that person’s interest or security outweighs the public’s interest in the information, will likely be disclosed during the course of the hearing; (d) that information that could reasonably be expected to reveal privileged information, as defined in subsection 45.4(1), will likely be disclosed during the course of the hearing; or (e) that it is otherwise required by the circumstances of the case. Rights of persons interested (7) The parties and any other person who satisfies the Commission that the person has a substantial and direct interest in a complaint before the Commission shall be allowed an opportunity, in person or by legal counsel, to present evidence, cross-examine witnesses and make representations at the hearing. Representation of witnesses (8) The Commission shall permit any person who gives evidence at a hearing to be represented by legal counsel. C. 18 Appropriate officer (9) The appropriate officer may be represented or assisted at a hearing by any other person. Privilege (10) If the officer referred to in subsection (9) is represented or assisted by another person, communications passing in confidence between them in relation to the hearing are, for the purposes of this Act, privileged as if they were communications passing in professional confidence between the officer and their legal counsel. Expenses (11) If the Commission sits at a place in Canada that is not the ordinary place of residence of the complainant, of the member or other person whose conduct is the subject matter of the complaint or of the legal counsel of any of those persons, then that person or their legal counsel is entitled, at the discretion of the Commission, to receive, in accordance with Treasury Board directives, the travel and living expenses incurred by that person or their legal counsel in appearing before the Commission. Royal Canadian SUSPENSION AND JOINT PROCEEDINGS Duty to suspend 45.74 (1) The Commission shall suspend an investigation, review or hearing with respect to a complaint if, in the Commission’s opinion, continuing it would compromise or seriously hinder an ongoing criminal investigation or proceeding. Duty to suspend (2) The Commission shall suspend an investigation, review or hearing with respect to a complaint if it is requested to do so in writing by the Commissioner. The Commissioner may make the request only if, in the Commissioner’s opinion, the investigation, review or hearing would compromise or seriously hinder an ongoing criminal investigation or proceeding, and the Commissioner shall set out the reasons for his or her opinion in the request. Power to suspend (3) The Commission may suspend an investigation, review or hearing with respect to a complaint if, in the Commission’s opinion, continuing it would compromise or seriously hinder an ongoing civil or administrative proceeding. 2011-2012-2013 Gendarmerie roy Joint investigation, review or hearing 45.75 (1) If a complaint concerns the conduct of a member or other person appointed or employed under Part I and a law enforcement officer of any other jurisdiction, whether in or outside Canada, the Commission may conduct an investigation, review or hearing of that complaint jointly with the authority in that other jurisdiction that is responsible for investigations, reviews or hearings with respect to complaints against law enforcement officers. Regulations (2) The Governor in Council may make regulations respecting investigations, reviews or hearings conducted jointly under subsection (1). REPORTS FOLLOWING INVESTIGATION OR HEARING Interim report 45.76 (1) On completion of an investigation or a hearing, the Commission shall prepare and send to the Minister and the Commissioner a report in writing setting out any findings and recommendations with respect to the complaint that the Commission sees fit. Commissioner’s response (2) The Commissioner shall, as soon as feasible, provide the Chairperson and the Minister with a written response indicating any further action that has been or will be taken with respect to the complaint. If the Commissioner decides not to act on any findings or recommendations set out in the report, the Commissioner shall include in the response the reasons for not so acting. Commission’s final report (3) After considering the Commissioner’s response, the Commission shall prepare a final report in writing setting out any findings and recommendations with respect to the complaint that the Commission sees fit and shall send a copy of the report to the Minister, the Commissioner, the complainant and the member or other person whose conduct is the subject matter of the complaint. If there is an arrangement between the government of a province and the Minister under section 20, the Commission shall also send a copy of the report to the provincial minister who has the primary responsibility for policing in the province in which the conduct complained of occurred. C. 18 Final and conclusive 45.77 All of the findings and recommendations that are contained in the Commission’s final report under subsection 45.72(2) or 45.76(3) are final and are not subject to appeal to or review by any court. Return of documents and things 45.78 Any document or thing that a person produced to the Force or the Commission shall, on the request of the person, be released to that person within a reasonable time after the completion of the Commission’s final report. Royal Canadian PART VII.1 SERIOUS INCIDENTS Definitions “designated authority” « autorité désignée » “investigative body” « organisme d’enquête » “serious incident” « incident grave » 45.79 (1) The following definitions apply in this Part. “designated authority”, with respect to a province, means the person, body or authority that is designated by the lieutenant governor in council of that province under subsection (2). “investigative body” means a provincial entity, other than a police force, whose authority includes the power to investigate a serious incident for the purpose of determining whether an offence under federal or provincial law has occurred. “serious incident” means an incident in which the actions of a member or other person appointed or employed under Part I or any person assisting the Force in exercising its powers or performing its duties and functions under this Act (a) may have resulted in serious injury to, or the death of, any person; or (b) may have constituted an offence under federal or provincial law that any of the following persons decides would be in the public interest to be investigated by an investigative body or by a police force other than the Force: (i) the Minister, (ii) the provincial minister who has the primary responsibility for policing in the province in which the incident is alleged to Gendarmerie roy 2011-2012-2013 have occurred if there is an arrangement between the government of that province and the Minister under section 20, or (iii) the Commissioner. “serious injury” « blessure grave » “serious injury” means a prescribed physical or psychological injury. Designation (2) The lieutenant governor in council of a province may designate any person, body or authority as the designated authority for that province for the purposes of this Part. Regulations (3) The Governor in Council may, by regulation, prescribe physical or psychological injuries for the purposes of the definition “serious injury” in subsection (1). Notification 45.8 The Commissioner shall, as soon as feasible, notify the designated authority for a province of a serious incident that is alleged to have occurred in that province. Duty to consider investigative body 45.81 (1) If there is an investigative body in the province in which the serious incident is alleged to have occurred, the designated authority for that province shall first consider appointing that investigative body to investigate the serious incident. Appointment of police force (2) If there is no investigative body or, after consideration, the designated authority does not appoint one, the designated authority may appoint a police force to investigate the serious incident. Referral by the Force (3) If the designated authority appoints an investigative body or police force to investigate the serious incident, the Force shall, as soon as feasible, refer the investigation of the serious incident to that investigative body or police force. Request to police force 45.82 (1) If there is no designated authority for a province or the designated authority for a province notifies the Force that no investigative body or police force will be appointed to investigate the serious incident, the Force shall, as soon as feasible, request an investigative body or a police force to investigate it having taken into account the available expertise and resources of that investigative body or police force. C. 18 Investigation by the Force (2) If the investigative body, or the police force that receives the request, notifies the Force that it will not investigate the serious incident and the Force does not consider any other investigative body or police force to be appropriate to receive such a request, the Force shall, as soon as feasible, Royal Canadian (a) notify the Commission that it will investigate the serious incident; and (b) investigate the serious incident. Reasonable efforts (3) The Force shall make reasonable efforts under this section to identify an investigative body or police force to investigate the serious incident and shall keep a written record of the efforts made. Report (4) The Commissioner shall provide the Chairperson with a report outlining the efforts made by the Force under subsection (3). Observer — investigation by another police force 45.83 (1) If a police force is appointed under subsection 45.81(2) — or accepts, following a request made under subsection 45.82(1) — to investigate a serious incident and no observer is appointed by a designated authority, (a) the Commissioner shall, as soon as feasible, notify the Commission of the serious incident; and (b) the Commission may, with the agreement of the provincial minister who has the primary responsibility for policing in the province in which the incident is alleged to have occurred, appoint an observer to assess the impartiality of the investigation. Observer — Force (2) If the Force investigates a serious incident, the Force shall permit an observer appointed by a designated authority or by the Commission under subsection (3) to assess the impartiality of the investigation. Appointment of observer (3) If the Force investigates a serious incident and no observer is appointed by a designated authority, the Commission may appoint an observer to assess the impartiality of the investigation conducted by the Force. 2011-2012-2013 Gendarmerie roy No observer appointed (4) If no observer is appointed to an investigation of a serious incident under subsection (2) or (3), the Commissioner shall provide the Chairperson with a report that sets out all measures that have been or will be taken by the Force to ensure the impartiality of the investigation. Immunity (5) An observer appointed by a designated authority for the purposes of this Part has the same immunity that an observer appointed by the Commission has under subsection 45.5(1). Observers are compellable (6) Despite subsection 45.5(2) but subject to section 45.86, every observer is a compellable witness in every criminal, civil or administrative action or proceeding, or inquiry, in respect of any matter coming to the knowledge of the observer as a result of exercising a power or performing a duty or function under this Part. Recommendations 45.84 If an observer has concerns with the impartiality of an investigation, the observer may inform the Force or the other police force, as the case may be, of his or her concerns and may make any recommendations to the Force or the other police force that he or she considers appropriate to address the concerns. Report 45.85 (1) The observer shall, in accordance with the regulations, provide a report respecting the impartiality of the investigation of a serious incident to the Chairperson and the Commissioner and, if the investigation was carried out by a police force other than the Force, to the chief of police of that force. Response (2) If the observer’s report identifies concerns with respect to the impartiality of an investigation, the Commissioner or, if the investigation was carried out by a police force other than the Force, the chief of police of that force, shall provide to the Chairperson a written response to the observer’s report that includes a description of what actions have or will be taken by the Force or the police force, as the case may be, to address those concerns. C. 18 Report on response (3) If the Chairperson is not satisfied with a response of the Commissioner or chief of police, the Chairperson shall issue a report to that effect to the Attorney General for the province in which the incident is alleged to have occurred and to the provincial minister who has the primary responsibility for policing in that province. Copy of report to Minister (4) The Chairperson shall provide a copy of any report issued under subsection (3) to the Minister. Information subject to privilege 45.86 Nothing in this Part authorizes a person to disclose to an observer privileged information, as defined in subsection 45.4(1), and an observer shall not use or disclose that information if it is disclosed. Regulations 45.87 The Governor in Council may make regulations Royal Canadian (a) respecting the criteria and procedures for the appointment of an observer under subsection 45.83(1) or (3); (b) respecting the scope of an observer’s role; (c) respecting an observer’s reporting obligations; (d) respecting the access to, and use of, the notes, reports or other material prepared by an observer in relation to the investigation of a serious incident; (e) prescribing the period within which the Commissioner or chief of police is to provide a response under subsection 45.85(2); and (f) generally for carrying out the purposes and provisions of this Part. R.S., c. 8 (2nd Supp.), s. 18 36. (1) Subsection 46(1) of the Act is replaced by the following: Definition of “board” 46. (1) In this section and sections 47 to 47.3, “board” means (a) a board of inquiry appointed under section 24.1; (b) an adjudication board appointed under section 43 or 44; 2011-2012-2013 Gendarmerie roy (c) a discharge and demotion board appointed under section 45.2; and (d) the Committee, except for the purposes of subsection (4). Definition of “board” — sections 47.1 to 47.3 (1.1) In sections 47.1 to 47.3, “board” includes the Commission. R.S., c. 8 (2nd Supp.), s. 18 (2) Subsection 46(4) of the Act is replaced by the following: Rules (4) Subject to subsection (5), the Commissioner may make rules governing the proceedings, practice and procedure before a board, other than the Commission, and the performance of the duties and functions of a board, other than the Commission, under this Act. R.S., c. 8 (2nd Supp.), s. 18 37. Sections 47.1 and 47.2 of the Act are replaced by the following: Immunity 47.01 No criminal, civil or administrative action or proceeding lies against a conduct authority, or any person appointed as a member of a conduct board, for anything done, reported or said in good faith in the course of the exercise or performance or purported exercise or performance of any power, duty or function under Part IV. Representation 47.1 (1) Subject to any rules made under subsection (3) a member or a conduct authority may be represented or assisted by any person in any (a) presentation of a grievance under Part III; (b) proceeding before a board; or (c) appeal under subsection 45.11(1) or (3). Privilege (2) If a member or conduct authority is represented or assisted by another person, communications passing in confidence between them in relation to the grievance, proceeding or appeal are, for the purposes of this Act, privileged as if they were communications C. 18 Royal Canadian passing in professional confidence between the member or the conduct authority and their legal counsel. Rules (3) The Commissioner may make rules prescribing (a) the persons or classes of person who may not represent or assist a member or conduct authority; and (b) the circumstances in which a person may not represent or assist a member or conduct authority. R.S., c. 8 (2nd Supp.), s. 18 38. Subsection 47.4(1) of the Act is replaced by the following: Extensions of time limitations 47.4 (1) If the Commissioner is satisfied that the circumstances justify an extension, the Commissioner may, on motion by the Commissioner or on application, and after giving due notice to any member affected by the extension, extend the time limited by any of subsections 31(2), 41(2), 42(2) and 44(1), for the doing of any act described in that subsection and specify terms and conditions in connection with the extension. Exception (1.1) The notice shall not be given if, in the Commissioner’s opinion, giving it might compromise or hinder any investigation of an offence under an Act of Parliament. R.S., c. 8 (2nd Supp.), s. 18 39. Section 47.5 of the Act is replaced by the following: Evidence not admissible 47.5 No evidence that a conduct measure has been imposed under Part IV against a member shall be used or receivable against the member in any criminal proceedings. R.S., c. 8 (2nd Supp.), s. 21 40. (1) Sections 50 to 52 of the Act are replaced by the following: Attendance of witnesses, etc. 50. (1) Every person commits an offence punishable on summary conviction who Gendarmerie roy 2011-2012-2013 (a) on being duly summoned as a witness or otherwise under this Act, makes default in attending; (b) being in attendance as a witness in any proceeding under this Act, (i) refuses to take an oath or solemn affirmation required of that person, (ii) refuses to produce any document or thing under that person’s control or in that person’s possession and required to be produced by that person, or (iii) refuses to answer any question; (c) at any proceeding under this Act uses insulting or threatening language or causes any interference or disturbance; or (d) without lawful justification or excuse, prints observations or uses words in relation to an ongoing criminal, civil or administrative action or proceeding with intent (i) to injure the reputation of a member of a board of inquiry under Part I, the Committee under Part III, IV or V, an adjudication board under Part IV, a discharge and demotion board under Part V or the Commission under Part VII or a witness before any of those entities by exposing that member or witness to contempt, insult or ridicule, or (ii) to dissuade a witness in any proceedings before an entity referred to in subparagraph (i) from testifying. Punishment Offences — harassment, obstruction, destroying documents etc. (2) Every person who is convicted of an offence under subsection (1) is liable to a fine of not more than $5,000 or to imprisonment for a term of not more than six months or to both. 50.1 (1) No person shall (a) harass, intimidate or threaten any person with the intent to compel that other person to abstain from making a complaint under Part VII; (b) harass, intimidate or threaten C. 18 Royal Canadian (i) an individual who makes a complaint under Part VII, (ii) an individual at whom the conduct that is the subject of a complaint made under that Part was directed, (iii) a person whom the person has reasonable grounds to believe will be questioned or summoned by the Commission when it deals with a complaint made under that Part, or (iv) a person who is carrying out any power, duty or function under any of Parts VI to VII.1; (c) wilfully obstruct a person who is carrying out any power, duty or function under any of Parts VI to VII.1, or knowingly make any false or misleading statement or knowingly provide false or misleading information to that person; (d) destroy, mutilate, alter, falsify or conceal a document or thing, or make a false document or thing, knowing that the document or thing is likely to be relevant to an investigation of, or hearing to inquire into, a complaint made under Part VII or to a review under that Part; or (e) direct, counsel or cause, in any manner, any person to do anything mentioned in any of paragraphs (a) to (d), or propose, in any manner, to any person that they do anything mentioned in any of those paragraphs. Punishment (2) Every person who contravenes subsection (1) commits an offence and is guilty of (a) an indictable offence and liable to imprisonment for a term of not more than five years; or (b) an offence punishable on summary conviction and liable to a fine of not more than $5,000 or to imprisonment for a term of not more than six months, or to both. Offence — failure to comply 50.2 (1) Every person who fails to comply with subsection 45.44(2) or (6) or 45.46(4) is guilty of an offence punishable on summary 2011-2012-2013 Gendarmerie roy conviction and liable to a fine of not more than $5,000 or to imprisonment for a term of not more than six months, or to both. Defence (2) No person who establishes that they exercised all due diligence to prevent the commission of an offence under subsection (1) may be convicted of that offence. Offence to disclose certain information 50.3 Every person who contravenes subsection 45.47(1) or section 45.48 or 45.86 is guilty of (a) an indictable offence and liable to imprisonment for a term of not more than five years; or (b) an offence punishable on summary conviction and liable to a fine of not more than $5,000 or to imprisonment for a term of not more than six months, or to both. Punishment 51. Every person who is convicted of an offence under this Part, except under sections 50 to 50.3, is liable to a fine of not more than $500 or to imprisonment for a term of not more than six months or to both. Limitation or prescription period 52. Summary conviction proceedings in respect of an offence under this Part may be instituted at any time within, but not later than, two years after the time when the subject matter of the proceedings arose. R.S., c. 8 (2nd Supp.), s. 21 (2) Sections 50 to 52 of the Act are replaced by the following: Attendance of witnesses, etc. 50. (1) Every person commits an offence punishable on summary conviction who (a) on being duly summoned as a witness or otherwise under this Act, makes default in attending; (b) being in attendance as a witness in any proceeding under this Act, (i) refuses to take an oath or solemn affirmation required of that person, (ii) refuses to produce any document or thing under that person’s control or in that person’s possession and required to be produced by that person, or C. 18 Royal Canadian (iii) refuses to answer any question; (c) at any proceeding under this Act uses insulting or threatening language or causes any interference or disturbance; (d) without lawful justification or excuse, prints observations or uses words in relation to an ongoing criminal, civil or administrative action or proceeding with intent (i) to injure the reputation of a member of a board of inquiry under Part I, the Committee under Part III or IV, a conduct board under Part IV or a witness before any of those entities by exposing that member or witness to contempt, insult or ridicule, or (ii) to dissuade a witness in any proceedings before an entity referred to in subparagraph (i) from testifying; or (e) fails to comply with an order made under subsection 45.1(7). Punishment Offences — destroying documents etc. (2) Every person who is convicted of an offence under subsection (1) is liable to a fine of not more than $5,000 or to imprisonment for a term of not more than six months or to both. 50.1 (1) No person shall (a) destroy, mutilate, alter, falsify or conceal a document or thing, or make a false document or thing, knowing that the document or thing is likely to be relevant to an investigation under Part IV; or (b) direct, counsel or cause, in any manner, any person to do anything mentioned in paragraph (a), or propose, in any manner, to any person that they do anything mentioned in that paragraph. Punishment (2) Every person who contravenes subsection (1) commits an offence and is guilty of (a) an indictable offence and liable to imprisonment for a term of not more than five years; or Gendarmerie roy 2011-2012-2013 (b) an offence punishable on summary conviction and liable to a fine of not more than $5,000 or to imprisonment for a term of not more than six months, or to both. Punishment 51. Every person who is convicted of an offence under this Part, except under sections 50 or 50.1, is liable to a fine of not more than $500 or to imprisonment for a term of not more than six months or to both. Limitation or prescription period 52. Summary conviction proceedings in respect of an offence under this Part may be instituted at any time within, but not later than, two years after the time when the subject matter of the proceedings arose. Terminology — Chairman and Vice-Chairman 41. The English version of the Act is amended by replacing “Chairman” and “Vice-Chairman” with “Chairperson” and “Vice-chairperson”, respectively, in the following provisions: (a) subsections 25(1) and (2); (b) section 26; (c) subsection 28(2); (d) section 30; (e) the portion of subsection 33(3) before paragraph (a); and (f) section 34. RELATED AND CONSEQUENTIAL AMENDMENTS R.S., c. A-1 Access to Information Act R.S., c. 8 (2nd Supp.), s. 26 42. Schedule I to the Access to Information Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Royal Canadian Mounted Police Public Complaints Commission Commission des plaintes du public contre la Gendarmerie royale du Canada 43. Schedule I to the Act is amended by adding the following in alphabetical order under the heading “OTHER GOVERNMENT INSTITUTIONS”: C. 18 Royal Canadian Civilian Review and Complaints Commission for the Royal Canadian Mounted Police Commission civile d’examen et de traitement des plaintes relatives à la Gendarmerie royale du Canada 44. Schedule II to the Act is amended by adding, in alphabetical order, a reference to Royal Canadian Mounted Police Act Loi sur la Gendarmerie royale du Canada and a corresponding reference to “subsection 45.47(1)”. R.S., c. C-5 Canada Evidence Act 45. The schedule to the Canada Evidence Act is amended by adding the following after item 21: 22. The Civilian Review and Complaints Commission for the Royal Canadian Mounted Police, for the purposes of the Royal Canadian Mounted Police Act, but only in relation to information that is under the control, or in the possession, of the Royal Canadian Mounted Police. R.S., c. F-11 Financial Administration Act 46. Paragraph 11.1(2)(b) of the Financial Administration Act is amended by striking out “or” at the end of subparagraph (i), by adding “or” at the end of subparagraph (ii) and by adding the following after subparagraph (ii): (iii) any power specifically conferred on the Commissioner of the Royal Canadian Mounted Police under paragraph 20.2(1)(l) of the Royal Canadian Mounted Police Act. 1992, c. 1, s. 72; 2005, c. 10, par. 34(1)(m) 47. Schedule I.1 to the Act is amended by striking out, in column I, the reference to 2011-2012-2013 Gendarmerie roy Royal Canadian Mounted Police Public Complaints Commission Commission des plaintes du public contre la Gendarmerie royale du Canada and the corresponding reference in column II to the “Minister of Public Safety and Emergency Preparedness”. 48. Schedule I.1 to the Act is amended by adding, in alphabetical order in column I, a reference to Civilian Review and Complaints Commission for the Royal Canadian Mounted Police Commission civile d’examen et de traitement des plaintes relatives à la Gendarmerie royale du Canada and a corresponding reference in column II to the “Minister of Public Safety and Emergency Preparedness”. 2003, c. 22, s. 11 49. Schedule IV to the Act is amended by striking out the following: Royal Canadian Mounted Police Public Complaints Commission Commission des plaintes du public contre la Gendarmerie royale du Canada 50. Schedule IV to the Act is amended by adding the following in alphabetical order: Civilian Review and Complaints Commission for the Royal Canadian Mounted Police Commission civile d’examen et de traitement des plaintes relatives à la Gendarmerie royale du Canada 51. Part III of Schedule VI to the English version of the Act is amended by striking out — opposite the reference to the Royal Canadian Mounted Police External Review Committee in column I — the reference in column II to “Committee Chairman” and substituting a reference to “Committee Chairperson”. 2006, c. 9, s. 270 52. Part III of Schedule VI to the Act is amended by striking out, in column I, the reference to C. 18 Royal Canadian Royal Canadian Mounted Police Public Complaints Commission Commission des plaintes du public contre la Gendarmerie royale du Canada and the corresponding reference in column II to the “Commission Chairman”. 53. Part III of Schedule VI to the Act is amended by adding, in alphabetical order in column I, a reference to Civilian Review and Complaints Commission for the Royal Canadian Mounted Police Commission civile d’examen et de traitement des plaintes relatives à la Gendarmerie royale du Canada and a corresponding reference in column II to the “Chairperson”. R.S., c. O-5; 2001, c. 41, s. 25 Security of Information Act 54. The schedule to the Security of Information Act is amended by adding the following in alphabetical order: Civilian Review and Complaints Commission for the Royal Canadian Mounted Police Commission civile d’examen et de traitement des plaintes relatives à la Gendarmerie royale du Canada R.S., c. P-21 Privacy Act R.S., c. 8 (2nd Supp.), s. 27 55. The schedule to the Privacy Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Royal Canadian Mounted Police Public Complaints Commission Commission des plaintes du public contre la Gendarmerie royale du Canada 56. The schedule to the Act is amended by adding the following in alphabetical order under the heading “OTHER GOVERNMENT INSTITUTIONS”: 2011-2012-2013 Gendarmerie roy Civilian Review and Complaints Commission for the Royal Canadian Mounted Police Commission civile d’examen et de traitement des plaintes relatives à la Gendarmerie royale du Canada 1991, c. 30 Public Sector Compensation Act 57. Schedule I to the Public Sector Compensation Act is amended by striking out the following under the heading “OTHER PORTIONS OF THE PUBLIC SERVICE”: Royal Canadian Mounted Police Public Complaints Commission Commission des plaintes du public contre la Gendarmerie royale du Canada 58. Schedule I to the Act is amended by adding the following in alphabetical order under the heading “OTHER PORTIONS OF THE PUBLIC SERVICE”: Civilian Review and Complaints Commission for the Royal Canadian Mounted Police Commission civile d’examen et de traitement des plaintes relatives à la Gendarmerie royale du Canada 2003, c. 22, ss. 12 and 13 Public Service Employment Act 59. Subsection 22(2) of the Public Service Employment Act is amended by striking out “and” at the end of paragraph (h), by adding “and” at the end of paragraph (i) and by adding the following after paragraph (i): (j) prescribing circumstances for the purposes of section 50.2. 60. The Act is amended by adding the following after section 50.1: Exception 50.2 (1) Despite subsection 50(2), a person may be appointed as a casual worker to the Royal Canadian Mounted Police for a period of more than 90 working days in one calendar year in the circumstances prescribed by regulations made under paragraph 22(2)(j). Review (2) The Commission may, on an annual basis, conduct a review of the exercise of the authority to appoint casual workers to the Royal C. 18 Royal Canadian Canadian Mounted Police for more than 90 working days during the preceding calendar year. 2005, c. 46 Public Servants Disclosure Protection Act 2006, c. 9, s. 201 61. Subsection 19.1(5) of the Public Servants Disclosure Protection Act is replaced by the following: Exception — RCMP (5) A member or former member of the Royal Canadian Mounted Police may not make a complaint under subsection (1) in relation to any action under section 20.2, or any matter that is the subject of an investigation or proceeding under Part IV of the Royal Canadian Mounted Police Act, unless (a) he or she has exhausted every procedure available under that Act for dealing with the action or matter; and (b) the complaint is filed within 60 days after those procedures have been exhausted. 2006, c. 9, s. 201 62. Subsection 21.7(2) of the Act is replaced by the following: Royal Canadian Mounted Police Act (2) The Tribunal may make an order under subsection (1) in relation to a member of the Royal Canadian Mounted Police despite subsections 32(1) and 45.16(9) of the Royal Canadian Mounted Police Act. 2006, c. 9, s. 201 63. Subsections 21.8(5) to (7) of the Act are replaced by the following: Restriction — RCMP (5) The disciplinary action that the Tribunal may order with respect to a member of the Royal Canadian Mounted Police is limited to a conduct measure established under paragraph 39.1(a), or a conduct measure referred to in paragraph 45(4)(a) or (b), of the Royal Canadian Mounted Police Act, or any combination of them. Royal Canadian Mounted Police Act (6) The Tribunal may make an order under subsection (1) in relation to a member of the Royal Canadian Mounted Police despite subsections 32(1) and 45.16(9) of the Royal Canadian Mounted Police Act. 2011-2012-2013 Royal Canadian Mounted Police Act Gendarmerie roy (7) An order made under subsection (1) in relation to a member of the Royal Canadian Mounted Police may be implemented by the Governor in Council or Commissioner of the Royal Canadian Mounted Police despite Part IV of the Royal Canadian Mounted Police Act. 64. Subsection 23(2) of the Act is replaced by the following: Royal Canadian Mounted Police Act (2) For the purpose of subsection (1), (a) the Commissioner of the Royal Canadian Mounted Police, or his or her delegate, is not acting as a law enforcement authority when taking any action under section 20.2 of the Royal Canadian Mounted Police Act; and (b) a person or body dealing with a matter in the course of an investigation or proceeding under Part IV of that Act is not dealing with the matter as a law enforcement authority. 2006, c. 9, s. 203 65. Subsection 24(2) of the Act is replaced by the following: Adjudicative decisions (2) The Commissioner must refuse to deal with a disclosure or to commence an investigation if he or she is of the opinion that the subject matter of the disclosure or the investigation relates solely to a decision that was made in the exercise of an adjudicative function under an Act of Parliament, including a decision of the Commissioner of the Royal Canadian Mounted Police under Part IV of the Royal Canadian Mounted Police Act. 2006, c. 9, s. 2 Conflict of Interest Act 66. Subparagraph (d)(vi) of the definition “public office holder” in subsection 2(1) of the Conflict of Interest Act is replaced by the following: (vi) a Deputy Commissioner of the Royal Canadian Mounted Police; C. 18 Royal Canadian TRANSITIONAL PROVISIONS Officers 67. Every person who was an officer of the Royal Canadian Mounted Police immediately before the coming into force of section 5, other than the Commissioner or a Deputy Commissioner of the Royal Canadian Mounted Police, is deemed to have been appointed as an officer by the Commissioner of the Royal Canadian Mounted Police. Grievances 68. The provisions of Part III of the Royal Canadian Mounted Police Act, and any rules and regulations made under that Act, as they read immediately before the coming into force of sections 20 to 25, continue to apply in respect of any grievance presented under that Part before that coming into force. Informal disciplinary action 69. (1) If informal disciplinary action has been taken under section 41 of the Royal Canadian Mounted Police Act before the coming into force of section 29, sections 41 and 42 of the Royal Canadian Mounted Police Act, and any rules and regulations made under that Act, as they read before that coming into force, continue to apply in respect an appeal of that action. Clarification (2) Subsection (1) applies even if the person who is subject of the informal disciplinary action has ceased to be a member by reason of subsection 86(2). Formal disciplinary action 70. (1) A hearing initiated under subsection 43(1) of the Royal Canadian Mounted Police Act before the coming into force of section 29 may be continued as though that section had not come into force and the provisions of that Act, as they read immediately before that coming into force, continue to apply in respect of any decision made in respect of the matter to which the hearing relates, including any appeal of that decision, except that paragraphs 45.12(3)(a) to (c) are to be read as follows: 2011-2012-2013 Gendarmerie roy (a) recommendation for dismissal from the Force, if the member is a Deputy Commissioner, or dismissal from the Force, if the member is not a Deputy Commissioner; (b) direction to resign from the Force and, in default of resigning within 14 days after being directed to do so, recommendation for dismissal from the Force, if the member is a Deputy Commissioner, or dismissal from the Force, if the member is not a Deputy Commissioner; (c) demotion if the member is not a Deputy Commissioner; or Application of rules and regulations (2) Rules and regulations made under the Royal Canadian Mounted Police Act, as they read immediately before the coming into force of section 29, continue to apply in respect of any decision made in respect of the matter to which a hearing referred to in subsection (1) relates, including any appeal of that decision. Suspension (3) If, before the coming into force of section 29, a hearing was initiated under subsection 43(1) of the Royal Canadian Mounted Police Act in respect of a member of the Royal Canadian Mounted Police who was suspended under section 12.1 of that Act, the member continues to be suspended. Application of Act and rules and regulations (4) The provisions of the Royal Canadian Mounted Police Act, and any rules and regulations made under it, as they read immediately before the coming into force of section 29, continue to apply in respect of any suspension to which subsection (3) applies. Clarification (5) Subsections (1) to (4) apply even if the person who is alleged to have committed the contravention to which the hearing relates has ceased to be a member by reason of subsection 86(2). Application of subsection 40(1) 71. (1) Subsection 40(1) of the Royal Canadian Mounted Police Act, as enacted by section 29, also applies in respect of a contravention of a provision of the Code of C. 18 Royal Canadian Conduct committed or alleged to have been committed before the coming into force of that section 29 unless (a) informal disciplinary action has been taken under section 41 of that Act in respect of the contravention before that coming into force; or (b) a hearing has been initiated under subsection 43(1) of that Act in respect of the contravention before that coming into force. Clarification (2) Subsection (1) applies even if the person who committed or is alleged to have committed the contravention has ceased to be a member by reason of subsection 86(2). Discharge on grounds of unsuitability 72. (1) No decision is to be made after the coming into force of section 33 in respect of a notice served under subsection 45.19(1) of the Royal Canadian Mounted Police Act before that coming into force. Application of existing provisions (2) If a decision under section 45.23 of the Royal Canadian Mounted Police Act was made before the coming into force of section 33, the provisions of the Royal Canadian Mounted Police Act, and any rules and regulations made under that Act, as they read immediately before that coming into force, continue to apply in respect of that decision and any appeal of that decision, except that subsection 45.26(2) of the Royal Canadian Mounted Police Act is to be read as follows: Decision on appeal (2) The Commissioner may dispose of an appeal under section 45.24 by (a) dismissing the appeal and confirming the decision being appealed; or (b) allowing the appeal and either ordering a new review of the case by a discharge and demotion board or making the finding that, in the Commissioner’s opinion, the discharge and demotion board should have made. 2011-2012-2013 Gendarmerie roy Administrative discharge 73. (1) No decision is to be made after the coming into force of section 13 in respect of a notice served under subsection 20(1) of the Royal Canadian Mounted Police Regulations, 1988 before the coming into force of that section 13. Application of rules and regulations (2) If a decision under subsection 20(9) or section 21 of the Royal Canadian Mounted Police Regulations, 1988 was made before the coming into force of section 13, the provisions of the Royal Canadian Mounted Police Act, and any rules and regulations made under that Act, as they read immediately before that coming into force, continue to apply in respect of that decision and any grievance in respect of, or appeal of, that decision. Clarification (3) Subsection (2) applies even if the person to whom the decision relates has ceased to be a member by reason of subsection 86(2). Voluntary resignation 74. The voluntary resignation of any member of the Royal Canadian Mounted Police that had not been accepted before the coming into force of section 10 may be accepted by the Commissioner of the Royal Canadian Mounted Police or any person designated by the Commissioner and, if it is accepted, the resignation of the member is final and irrevocable on that acceptance. Discharge of deceased member 75. A member of the Royal Canadian Mounted Police who died before the coming into force of section 11 and who had not been discharged from the Royal Canadian Mounted Police before that coming into force is deemed to have been so discharged immediately before that coming into force. Definitions 76. (1) The following definitions apply in this section. “former commission” « ancienne commission » “former commission” means the Royal Canadian Mounted Police Public Complaints Commission established by subsection 45.29(1) of the Royal Canadian Mounted Police Act, as it read immediately before the coming into force of section 35. 88 “new commission” « nouvelle commission » C. 18 Royal Canadian “new commission” means the Civilian Review and Complaints Commission for the Royal Canadian Mounted Police established by subsection 45.29(1) of the Royal Canadian Mounted Police Act, as enacted by section 35. Members of former commission (2) All persons who hold office as Chairman, Vice-Chairman or member of the former commission immediately before the coming into force of section 35 cease to hold office on the day on which that section comes into force. Employees (3) Nothing in this Act is to be construed as affecting the status of an employee who, immediately before the coming into force of this section, occupied a position in the former commission, except that the employee shall, on that coming into force, occupy his or her position in the new commission. Definition of “employee” (4) In subsection (3), “employee” has the same meaning as in subsection 2(1) of the Public Service Employment Act. Transfer of appropriations (5) Any amount appropriated, for the fiscal year in which this section comes into force, by an appropriation Act based on the Estimates for that year for defraying the charges and expenses of the former commission that, on that coming force, is unexpended is deemed, on that coming into force, to be an amount appropriated for defraying the charges and expenses of the new commission. Rights and obligations transferred (6) All rights and property held by or in the name of or in trust for the former commission and all obligations and liabilities of the former commission are deemed to be rights, property, obligations and liabilities of the new Commission. References (7) Every reference to the former commission in a deed, contract or other document executed by the former commission in its own name is to be read as a reference to the new commission, unless the context requires otherwise. Continuation of proceedings (8) Any action, suit or other legal or administrative proceeding to which the former commission is a party that is pending on 2011-2012-2013 Gendarmerie roy the coming into force of this section may be continued by or against the new commission in a similar manner and to the same extent as it would have been continued by or against the former commission. Complaints under section 45.35 or 45.37 (9) Any complaint made under 45.35 or 45.37 of the Royal Canadian Mounted Police Act that has not been disposed of or resolved by the former commission before the coming into force of section 35 may be disposed of or resolved by the new commission in accordance with the provisions of Part VII of that Act, as enacted by that section 35. Complaints under section 45.49 (10) If Bill C-38, introduced in the 1st session of the 41st Parliament and entitled the Jobs, Growth and Long-term Prosperity Act (in this subsection referred to as the “other Act”) receives royal assent and section 369 of the other Act comes into force before section 35 of this Act, any complaint made under section 45.49 of the Royal Canadian Mounted Police Act that has not been disposed of or resolved by the former commission before the coming into force of that section 35 may be disposed of or resolved by the new commission in accordance with the provisions of Part VII.2 of the Royal Canadian Mounted Police Act. COORDINATING AMENDMENTS R.S., c. R-10 77. (1) In this section, “the other Act” means the Royal Canadian Mounted Police Act. (2) On the first day on which both subsections 3(2) and (3) of this Act are in force, subsection 5(2) of the other Act is replaced by the following: Delegation (2) The Commissioner may delegate to any member, subject to any terms and conditions that the Commissioner directs, any of the Commissioner’s powers, duties or functions under this Act, except the power to delegate under this subsection, the power to make rules under this Act and the powers, duties or functions under subsections 45.4(5) and 45.41(10). C. 18 Royal Canadian (3) On the first day on which both subsections 8(1) and (2) of this Act are in force, subsection 7(1) of the other Act is replaced by the following: Appointment and designation 7. (1) The Commissioner may appoint members of the Force other than officers and, by way of promotion, appoint a member, other than a Deputy Commissioner, to a higher rank, other than to the rank of Deputy Commissioner, for which there is a vacancy. (4) On the first day on which section 9.2 of the other Act, as enacted by section 10 of this Act, and subsections 8(2) and (3) and 15(1) of this Act are all in force, that section 9.2 is replaced by the following: Revocation of appointment 9.2 The Commissioner’s power to appoint a person as a member or to appoint a member, by way of promotion, to a higher rank, includes the power to revoke the appointment and to take corrective action whenever the Commissioner is satisfied that an error, an omission or improper conduct affected the selection of the person or member for appointment. (5) On the first day on which both sections 29 and 35 of this Act are in force, paragraph 24.1(6)(b) of the other Act is replaced by the following: (b) any answer or statement made in response to a question described in subsection 35(8), 40(2), 45.1(5) or 45.65(2); (6) On the first day on which both sections 29 and 32 of this Act are in force, sections 45.171 to 45.173 of the other Act are replaced by the following: Notice to complainant and Commission 45.171 If an individual makes a complaint under subsection 45.53(1) in respect of any conduct by a member that is also an alleged contravention of a provision of the Code of Conduct, the individual and the Commission are to be notified, as soon as feasible after a final decision is made under this Part in respect of the alleged contravention or the time for appealing any decision under this Part has expired, of the decision and what conduct measures, if any, have been imposed against the member. 2011-2012-2013 Gendarmerie roy Notice to person making representations 45.172 If representations have been received by the Force from a person who was given an opportunity to do so under subsection 45.57(1) in respect of an alleged contravention of a provision of the Code of Conduct by a member, the person is to be notified, as soon as feasible after a final decision is made under this Part in respect of the alleged contravention or the time for appealing any decision under this Part has expired, of the decision and what conduct measures, if any, have been imposed against the member. Notice to Chairperson 45.173 If the Chairperson of the Commission initiates a complaint under subsection 45.59(1) in respect of any conduct by a member that is also an alleged contravention of a provision of the Code of Conduct, the Chairperson of the Commission is to be notified, as soon as feasible after a final decision is made under this Part in respect of the alleged contravention or the time for appealing any decision under this Part has expired, of the decision and what conduct measures, if any, have been imposed against the member. (7) On the first day on which subsections 8(2) and (3) and 15(1) and section 35 of this Act are all in force, paragraph 45.4(1)(f) of the other Act is replaced by the following: (f) medical information about a member or other person appointed under the authority of Part I. (8) On the first day on which subsections 8(2) and (3) and 15(1) and section 35 of this Act are all in force, paragraph 45.42(1)(a) of the other Act is replaced by the following: (a) information relating to a request made by a member or other person appointed under the authority of Part I for legal assistance or indemnification from Her Majesty in right of Canada; C. 18 Royal Canadian (9) On the first day on which subsections 8(2) and (3) and 15(1) and section 35 of this Act are all in force, paragraph 45.42(1)(c) of the other Act is replaced by the following: (c) information that is protected by the privilege that exists between legal counsel and their client and that relates to the provision of advice to a member or other person appointed under the authority of Part I when the privilege may be claimed by the member or other person and not the Force; (10) On the first day on which subsections 8(2) and (3) and 15(1) and section 35 of this Act are all in force, subsection 45.53(1) of the other Act is replaced by the following: Complaints 45.53 (1) Any individual may make a complaint concerning the conduct, in the performance of any duty or function under this Act or the Witness Protection Program Act, of any person who, at the time that the conduct is alleged to have occurred, was a member or other person appointed under Part I. (11) On the first day on which subsections 8(2) and (3) and 15(1) and section 35 of this Act are all in force, subsection 45.53(4) of the other Act is replaced by the following: Complaint by members or certain other persons (4) The Commission shall refuse to deal with a complaint made under subsection (1) by a member or other person appointed under Part I if the complaint has been or could have been adequately dealt with, or could more appropriately be dealt with, according to a procedure provided for under this Act or any other Act of Parliament. (12) On the first day on which subsections 8(2) and (3) and 15(1) and section 35 of this Act are all in force, paragraph 45.53(8)(b) of the other Act is replaced by the following: (b) any member or other person appointed under Part I; or 2011-2012-2013 Gendarmerie roy (13) On the first day on which both sections 29 and 35 of this Act are in force, subsection 45.57(2) of the other Act is replaced by the following: Disclosure and use (2) Representations, including any personal information contained in them, received by the Commission in relation to the complaint shall be disclosed as soon as feasible to the Force and those representations shall be taken into account by a conduct authority or conduct board in determining a conduct measure to be imposed under Part IV. (14) On the first day on which subsections 8(2) and (3) and 15(1) and section 35 of this Act are all in force, subsection 45.59(1) of the other Act is replaced by the following: Complaints initiated by Chairperson 45.59 (1) If the Chairperson is satisfied that there are reasonable grounds to investigate the conduct, in the performance of any duty or function under this Act or the Witness Protection Program Act, of any person who, at the time that the conduct is alleged to have occurred, was a member or other person appointed under Part I, the Chairperson may initiate a complaint in relation to that conduct. (15) On the first day on which subsections 8(2) and (3) and 15(1) and section 35 of this Act are all in force, subsection 45.61(2) of the other Act is replaced by the following: Duty to refuse or terminate investigation (2) The Commissioner shall direct the Force to not commence or continue an investigation of a complaint by a member or other person appointed under Part I if the complaint has been or could have been adequately dealt with, or could more appropriately be dealt with according to a procedure provided for under this Act or any other Act of Parliament. (16) On the first day on which both sections 29 and 35 of this Act are in force, paragraph 45.65(4)(a) of the other Act is replaced by the following: (a) any answer or statement made in response to a question described in subsection 24.1(7), 35(8), 40(2) or 45.1(5); C. 18 Royal Canadian (17) On the first day on which both subsection 2(1) and section 35 of this Act are in force, subsection 45.73(3) of the other Act is replaced by the following: Meaning of “parties” (3) In this section, “parties” means the officer designated by the Commissioner for the purposes of this Part, the member or other person whose conduct is the subject matter of the complaint and the complainant. (18) On the first day on which both subsection 2(1) and section 35 of this Act are in force, subsection 45.73(9) of the other Act is replaced by the following: Designated officer (9) The officer designated by the Commissioner for the purposes of this Part may be represented or assisted at a hearing by any other person. (19) On the first day on which subsections 8(2) and (3) and 15(1) and section 35 of this Act are all in force, subsection 45.75(1) of the other Act is replaced by the following: Joint investigation, review or hearing 45.75 (1) If a complaint concerns the conduct of a member or other person appointed under Part I and a law enforcement officer of any other jurisdiction, whether in or outside Canada, the Commission may conduct an investigation, review or hearing of that complaint jointly with the authority in that other jurisdiction that is responsible for investigations, reviews or hearings with respect to complaints against law enforcement officers. (20) On the first day on which subsections 8(2) and (3) and 15(1) and section 35 of this Act are all in force, the portion of the definition “serious incident” in subsection 45.79(1) of the other Act before paragraph (a) is replaced by the following: “serious incident” « incident grave » “serious incident” means an incident in which the actions of a member or other person appointed under Part I or any person assisting the Force in exercising its powers or performing its duties and functions under this Act 2011-2012-2013 Gendarmerie roy (21) On the first day on which sections 29, 36 and 37 of this Act are all in force, subsection 46(1) of the other Act is replaced by the following: Definition of “board” 46. (1) In this section and sections 47 to 47.3, “board” means (a) a board of inquiry appointed under section 24.1; (b) a conduct board appointed under section 43 or 44; and (c) the Committee, except for the purposes of subsection (4). Definition of “board” — sections 47.1 to 47.3 (1.1) In sections 47.1 to 47.3, “board” includes the Commission. (22) On the first day on which both subsections 40(1) and (2) of this Act are in force, sections 50 to 52 of the other Act are replaced by the following: Attendance of witnesses, etc. 50. (1) Every person commits an offence punishable on summary conviction who (a) on being duly summoned as a witness or otherwise under this Act, makes default in attending; (b) being in attendance as a witness in any proceeding under this Act, (i) refuses to take an oath or solemn affirmation required of that person, (ii) refuses to produce any document or thing under that person’s control or in that person’s possession and required to be produced by that person, or (iii) refuses to answer any question; (c) at any proceeding under this Act uses insulting or threatening language or causes any interference or disturbance; (d) without lawful justification or excuse, prints observations or uses words in relation to an ongoing criminal, civil or administrative action or proceeding with intent (i) to injure the reputation of a member of a board of inquiry under Part I, the Committee under Part III or IV, a conduct board under Part IV or the Commission C. 18 Royal Canadian under Part VII or a witness before any of those entities by exposing that member or witness to contempt, insult or ridicule, or (ii) to dissuade a witness in any proceedings before an entity referred to in subparagraph (i) from testifying; or (e) fails to comply with an order made under subsection 45.1(7). Punishment Offences — harassment, obstruction, destroying documents etc. (2) Every person who is convicted of an offence under subsection (1) is liable to a fine of not more than $5,000 or to imprisonment for a term of not more than six months or to both. 50.1 (1) No person shall (a) harass, intimidate or threaten any person with the intent to compel that other person to abstain from making a complaint under Part VII; (b) harass, intimidate or threaten (i) an individual who makes a complaint under Part VII, (ii) an individual at whom the conduct that is the subject of a complaint made under that Part was directed, (iii) a person whom the person has reasonable grounds to believe will be questioned or summoned by the Commission when it deals with a complaint made under that Part, or (iv) a person who is carrying out any power, duty or function under any of Parts VI to VII.1; (c) wilfully obstruct a person who is carrying out any power, duty or function under any of Parts VI to VII.1, or knowingly make any false or misleading statement or knowingly provide false or misleading information to that person; 2011-2012-2013 Gendarmerie roy (d) destroy, mutilate, alter, falsify or conceal a document or thing, or make a false document or thing, knowing that the document or thing is likely to be relevant to an investigation under Part IV or an investigation of, or hearing to inquire into, a complaint made under Part VII or to a review under that Part; or (e) direct, counsel or cause, in any manner, any person to do anything mentioned in any of paragraphs (a) to (d), or propose, in any manner, to any person that they do anything mentioned in any of those paragraphs. Punishment (2) Every person who contravenes subsection (1) commits an offence and is guilty of (a) an indictable offence and liable to imprisonment for a term of not more than five years; or (b) an offence punishable on summary conviction and liable to a fine of not more than $5,000 or to imprisonment for a term of not more than six months, or to both. Offence — failure to comply 50.2 (1) Every person who fails to comply with subsection 45.44(2) or (6) or 45.46(4) is guilty of an offence punishable on summary conviction and liable to a fine of not more than $5,000 or to imprisonment for a term of not more than six months, or to both. Defence (2) No person who establishes that they exercised all due diligence to prevent the commission of an offence under subsection (1) may be convicted of that offence. Offence to disclose certain information 50.3 Every person who contravenes subsection 45.47(1) or section 45.48 or 45.86 is guilty of (a) an indictable offence and liable to imprisonment for a term of not more than five years; or (b) an offence punishable on summary conviction and liable to a fine of not more than $5,000 or to imprisonment for a term of not more than six months, or to both. C. 18 Punishment 51. Every person who is convicted of an offence under this Part, except under sections 50 to 50.3, is liable to a fine of not more than $500 or to imprisonment for a term of not more than six months or to both. Limitation period 52. Summary conviction proceedings in respect of an offence under this Part may be instituted at any time within but not later than two years after the time when the subject matter of the proceedings arose. Royal Canadian (23) If section 35 of this Act comes into force before section 34 of this Act, then that section 34 is repealed. (24) If sections 34 and 35 of this Act come into force on the same day, then that section 34 is deemed to have come into force before that section 35. Bill C-38 78. (1) Subsections (2) to (6) apply if Bill C-38, introduced in the 1st session of the 41st Parliament and entitled the Jobs, Growth and Long-term Prosperity Act (in this section referred to as the “other Act”), receives royal assent. (2) If section 369 of the other Act comes into force before section 35 of this Act, then, on the day on which that section 35 comes into force, the Royal Canadian Mounted Police Act is amended by adding the following after section 45.87: PART VII.2 REVIEW OF INTEGRATED CROSSBORDER LAW ENFORCEMENT OPERATIONS INTERPRETATION Definitions “Central Authority” « autorité centrale » “designated authority” « autorité désignée » 45.88 (1) The following definitions apply in this Part. “Central Authority” means the Central Authority for Canada, as designated under section 5 of the Integrated Cross-border Law Enforcement Operations Act. “designated authority” has the same meaning as in subsection 45.79(1). Gendarmerie roy 2011-2012-2013 “designated officer” « agent désigné » “integrated cross-border operation” « opération transfrontalière intégrée » “investigative body” « organisme d’enquête » “serious incident” « incident grave » “designated officer” has the same meaning as in section 2 of the Integrated Cross-border Law Enforcement Operations Act. “integrated cross-border operation” has the same meaning as in section 2 of the Integrated Cross-border Law Enforcement Operations Act. “investigative body” has the same meaning as in subsection 45.79(1). “serious incident” means an incident in which the actions of a designated officer, or any person assisting a designated officer, in the performance of any duty or function in the course of an integrated cross-border operation (a) may have resulted in serious injury to, or the death of, any person; or (b) may have constituted an offence under federal or provincial law that any of the following persons decides would be in the public interest to be investigated: (i) the Minister, (ii) the Central Authority, or (iii) the provincial minister who has the primary responsibility for policing in the province in which the incident is alleged to have occurred. “serious injury” « blessure grave » “serious injury” has the same meaning as in subsection 45.79(1). Clarification — this Part (2) For greater certainty, for the purposes of sections 45.9 to 45.991, when, in any provision that applies in this Part as a result of section 45.9, subsection 45.94(1) or section 45.98, there is a reference to any provision that applies in this Part as a result of section 45.9, subsection 45.94(1) or section 45.98, the reference is to be read as a reference to the provision as modified by section 45.9, subsection 45.94(1) or section 45.98, as the case may be. Clarification — sections 50.2 and 50.3 (3) For greater certainty, a reference in section 50.2 or 50.3 to any provision that applies in this Part as a result of section 45.9 or C. 18 Royal Canadian 45.98 is also to be read as a reference to that provision as modified by section 45.9 or 45.98, as the case may be. PURPOSE Purpose 45.89 The purpose of this Part is (a) to set out the role of the Commission in dealing with complaints relating to integrated cross-border operations and in reviewing those operations; and (b) to establish certain requirements with respect to the investigation of serious incidents related to integrated cross-border operations. APPLICATION OF SECTIONS 45.34 TO 45.51 Application of certain provisions 45.9 Sections 45.34 to 45.51, other than subsection 45.34(5) and section 45.35, apply in this Part, with the following modifications and the modifications that the circumstances require: (a) a reference to this Act or the Witness Protection Program Act in subsection 45.34(1) and paragraph 45.47(2)(c) is to be read as a reference to the Integrated Crossborder Law Enforcement Operations Act; (b) a reference to the Commissioner, other than in subsection 45.4(5), is to be read as a reference to the Central Authority; (c) a reference to the Commissioner in subsection 45.4(5) is to be read as a reference to the Commissioner acting as the Central Authority; (d) a reference to the activities of the Force in subsection 45.34(1) is to be read as a reference to integrated cross-border operations; (e) a reference to the operation of the Force in subsections 45.34(1) and (4) is to be read as a reference to integrated cross-border operations; (f) a reference to section 45.35 in subsections 45.36(1) and 45.4(2) is to be read as a reference to section 45.92; (g) a reference to the Force in subsections 45.39(1) and 45.4(2), the portion of subsection 45.42(1) before paragraph (a), subsection Gendarmerie roy 2011-2012-2013 45.44(2) and the portion of subsection 45.46(1) before paragraph (a) is to be read as a reference to the Force, the Central Authority or a designated officer who was appointed under subsection 7(1) of the Integrated Cross-border Law Enforcement Operations Act; (h) a reference to the Force in subsection 45.41(8) and paragraphs 45.42(1)(c) and (d) and 45.46(1)(c) is to be read as a reference to the Central Authority; (i) a reference to Parts VI and VII in subsection 45.39(1) is to be read as a reference to sections 45.91 to 45.93, subsection 45.94(2), sections 45.95 to 45.97 and the provisions that apply in Part VII.2 as a result of section 45.9 and subsection 45.94(1); (j) a reference to a member or other person appointed or employed under the authority of Part I in paragraphs 45.4(1)(f) and 45.42(1)(a) and (c) is to be read as a reference to a designated officer who was appointed under paragraph 7(1)(a) of the Integrated Cross-border Law Enforcement Operations Act; (k) a reference to a meeting held or to be held between the Commission and the Force in paragraph 45.42(1)(e) is to be read as a reference to a meeting held or to be held with the Commission; (l) a reference to Part VII in subsection 45.4(2) is to be read as a reference to sections 45.91 to 45.93, subsection 45.94(2), sections 45.95 to 45.97 and the provisions that apply in Part VII.2 as a result of section 45.9 and subsection 45.94(1); and (m) the reference to section 45.52 in paragraph 45.47(2)(b) is to be read as a reference to section 45.93. REPORTING Copy of report to provincial ministers 45.91 The Commission may provide a copy of any report referred to in section 45.34 that is prepared under this Part to the provincial minister who has the primary responsibility for policing in any province in which integrated cross-border operations may be carried out. C. 18 Review for province 45.92 (1) The provincial minister who has the primary responsibility for policing in a province may ask the Minister to request that the Commission conduct a review of specified integrated cross-border operations carried out in that province. Report (2) If the Commission conducts a review under this section, it shall provide the Minister, the provincial minister who asked for it and the Central Authority with a report on the review. The Commission may provide a copy of the report to any other provincial minister who has the primary responsibility for policing in a province. Findings and recommendations (3) The Commission shall include in its report any findings and recommendations that the Commission sees fit regarding Royal Canadian (a) whether the integrated cross-border operations are carried out in accordance with the Integrated Cross-border Law Enforcement Operations Act, any regulations or ministerial directions made under that Act or any policy, procedure or guideline relating to those operations; and (b) the adequacy, appropriateness, sufficiency or clarity of any policy, procedure or guideline relating to those operations. Annual report — provinces 45.93 (1) The Commission shall, for each fiscal year, if a complaint has been made or disposed of in that fiscal year under this Part in respect of integrated cross-border operations carried out in a province, submit to the provincial minister who has the primary responsibility for policing in that province a report setting out the number and nature of complaints relating to conduct that occurred in that province, how those complaints were disposed of, if applicable, and identifying trends, if any. The Commission shall submit a copy of that report to the Minister and the Commissioner. 2011-2012-2013 Performance in relation to time limits Gendarmerie roy (2) Every report must contain information respecting the Commission’s performance in relation to the service standards established under section 45.37. INVESTIGATION, REVIEW AND HEARING OF COMPLAINTS Application of certain provisions 45.94 (1) Sections 45.53 to 45.78, other than subsection 45.57(2) and sections 45.62 and 45.75, apply in this Part with the following modifications and the modifications that the circumstances require: (a) a reference to the Commissioner is to be read as a reference to the Central Authority; (b) a reference to a member or other person whose conduct is the subject matter of the complaint is to be read as a reference to a designated officer whose conduct is the subject matter of the complaint; (c) a reference to a member or other person appointed or employed under Part I, other than in paragraph 45.53(8)(b), is to be read as a reference to a designated officer; (d) a reference to Part IV in subsection 45.53(3) is to be read as a reference to Part IV or to the law of a province, of the United States or of a state of the United States that is comparable to Part IV; (e) a reference to the Force, other than in subsection 45.53(11), section 45.6, subsections 45.61(1) to (3), paragraph 45.71(3)(b) and section 45.78, is to be read as a reference to the Central Authority; (f) a reference to the Force in section 45.6, subsections 45.61(1) to (3) and paragraph 45.71(3)(b) is to be read as a reference to the person or persons designated by the Central Authority to deal with a complaint; (g) a reference to the Force in subsection 45.53(11) and section 45.78 is to be read as a reference to the Central Authority and to the person or persons designated by the Central Authority to deal with a complaint; C. 18 Royal Canadian (h) a reference to a member or other person in subsection 45.57(1) or to a member in subsection 45.65(6) is to be read as a reference to a designated officer; and (i) a reference to this Act or the Witness Protection Program Act in subsections 45.53(1) and 45.59(1) is to be read as a reference to the Integrated Cross-border Law Enforcement Operations Act. Disclosure and use for disciplinary purposes (2) Representations referred to in subsection 45.57(1), including any personal information contained in them, that are received by the Commission under this Part in relation to the complaint shall be disclosed as soon as feasible to the Central Authority. The Central Authority may share those representations with the following persons, but only for the purpose of any disciplinary action that may be taken against the designated officer whose conduct is the subject matter of the complaint: (a) any person who the Central Authority considers to be an appropriate person to take that disciplinary action, if that designated officer was appointed under subsection 7(1) of the Integrated Cross-border Law Enforcement Operations Act; or (b) the person designated as the Central Authority for the United States for the purpose of implementing the Agreement as defined in section 2 of that Act, if that designated officer was appointed under subsection 8(1) of that Act. Joint investigations, etc. 45.95 (1) If a complaint concerns the conduct of a designated officer, the Commission may conduct an investigation, review or hearing of that complaint jointly with an authority that is responsible for investigations, reviews or hearings with respect to complaints from the public against law enforcement officers in any relevant jurisdiction, whether in or outside Canada. Regulations (2) The Governor in Council may make regulations respecting investigations, reviews or hearings conducted jointly under subsection (1). Gendarmerie roy 2011-2012-2013 Rules 45.96 The Central Authority may make rules respecting the procedures to be followed by the Central Authority, or by any person or persons designated by the Central Authority to deal with a complaint, in investigating, disposing of or otherwise dealing with complaints made under this Part. Final reports 45.97 The Chairperson of the Commission shall send any report referred to in subsection 45.72(2) or 45.76(3) that is prepared under this Part to the provincial minister who has the primary responsibility for policing in any province in which the integrated cross-border operation was carried out. SERIOUS INCIDENTS Application of certain provisions 45.98 Sections 45.8 to 45.87 apply in this Part, with a modification in section 45.8 to read the reference to the Commissioner as a reference to the Central Authority, and with the modifications that the circumstances require. Notification 45.99 When the Central Authority notifies a designated authority under section 45.8 of a serious incident, the Central Authority shall also notify the Commissioner of it. Notification — investigative body 45.991 (1) If an investigation is commenced in respect of a serious incident, the Commissioner shall, as soon as feasible after that commencement, advise the Central Authority of the investigative body or the police force responsible for the investigation. Notification — observer (2) If the Commissioner becomes aware that an observer has been appointed by a designated authority or the Commission to assess the impartiality of an investigation of a serious incident, the Commissioner shall, as soon as feasible after becoming aware of it, advise the Central Authority of the appointment. Notification — recommendations, etc. (3) The Commissioner shall send to the Central Authority, as soon as feasible, (a) any recommendations referred to in section 45.84 that the Force receives from an observer under this Part; (b) any report referred to in subsection 45.85(1) that is provided to the Commissioner by an observer under this Part; and C. 18 Royal Canadian (c) any response referred to in subsection 45.85(2) that the Commissioner provides under this Part. (3) If section 35 of this Act comes into force before section 369 of the other Act, then that section 369 is replaced by the following: 369. The Royal Canadian Mounted Police Act is amended by adding the following after section 45.87: PART VII.2 REVIEW OF INTEGRATED CROSSBORDER LAW ENFORCEMENT OPERATIONS INTERPRETATION Definitions “Central Authority” « autorité centrale » “designated authority” « autorité désignée » “designated officer” « agent désigné » “integrated cross-border operation” « opération transfrontalière intégrée » “investigative body” « organisme d’enquête » “serious incident” « incident grave » 45.88 (1) The following definitions apply in this Part. “Central Authority” means the Central Authority for Canada, as designated under section 5 of the Integrated Cross-border Law Enforcement Operations Act. “designated authority” has the same meaning as in subsection 45.79(1). “designated officer” has the same meaning as in section 2 of the Integrated Cross-border Law Enforcement Operations Act. “integrated cross-border operation” has the same meaning as in section 2 of the Integrated Cross-border Law Enforcement Operations Act. “investigative body” has the same meaning as in subsection 45.79(1). “serious incident” means an incident in which the actions of a designated officer, or any person assisting a designated officer, in the performance of any duty or function in the course of an integrated cross-border operation (a) may have resulted in serious injury to, or the death of, any person; or Gendarmerie roy 2011-2012-2013 (b) may have constituted an offence under federal or provincial law that any of the following persons decides would be in the public interest to be investigated: (i) the Minister, (ii) the Central Authority, or (iii) the provincial minister who has the primary responsibility for policing in the province in which the incident is alleged to have occurred. “serious injury” « blessure grave » “serious injury” has the same meaning as in subsection 45.79(1). Clarification — this Part (2) For greater certainty, for the purposes of sections 45.9 to 45.991, when, in any provision that applies in this Part as a result of section 45.9, subsection 45.94(1) or section 45.98, there is a reference to any provision that applies in this Part as a result of section 45.9, subsection 45.94(1) or section 45.98, the reference is to be read as a reference to the provision as modified by section 45.9, subsection 45.94(1) or section 45.98, as the case may be. Clarification — sections 50.2 and 50.3 (3) For greater certainty, a reference in section 50.2 or 50.3 to any provision that applies in this Part as a result of section 45.9 or 45.98 is also to be read as a reference to that provision as modified by section 45.9 or 45.98, as the case may be. PURPOSE Purpose 45.89 The purpose of this Part is (a) to set out the role of the Commission in dealing with complaints relating to integrated cross-border operations and in reviewing those operations; and (b) to establish certain requirements with respect to the investigation of serious incidents related to integrated cross-border operations. C. 18 Royal Canadian APPLICATION OF SECTIONS 45.34 TO 45.51 Application of certain provisions 45.9 Sections 45.34 to 45.51, other than subsection 45.34(5) and section 45.35, apply in this Part, with the following modifications and the modifications that the circumstances require: (a) a reference to this Act or the Witness Protection Program Act in subsection 45.34(1) and paragraph 45.47(2)(c) is to be read as a reference to the Integrated Crossborder Law Enforcement Operations Act; (b) a reference to the Commissioner, other than in subsection 45.4(5), is to be read as a reference to the Central Authority; (c) a reference to the Commissioner in subsection 45.4(5) is to be read as a reference to the Commissioner acting as the Central Authority; (d) a reference to the activities of the Force in subsection 45.34(1) is to be read as a reference to integrated cross-border operations; (e) a reference to the operation of the Force in subsections 45.34(1) and (4) is to be read as a reference to integrated cross-border operations; (f) a reference to section 45.35 in subsections 45.36(1) and 45.4(2) is to be read as a reference to section 45.92; (g) a reference to the Force in subsections 45.39(1) and 45.4(2), the portion of subsection 45.42(1) before paragraph (a), subsection 45.44(2) and the portion of subsection 45.46(1) before paragraph (a) is to be read as a reference to the Force, the Central Authority or a designated officer who was appointed under subsection 7(1) of the Integrated Cross-border Law Enforcement Operations Act; (h) a reference to the Force in subsection 45.41(8) and paragraphs 45.42(1)(c) and (d) and 45.46(1)(c) is to be read as a reference to the Central Authority; (i) a reference to Parts VI and VII in subsection 45.39(1) is to be read as a reference to sections 45.91 to 45.93, subsection 45.94(2), sections 45.95 to 45.97 Gendarmerie roy 2011-2012-2013 and the provisions that apply in Part VII.2 as a result of section 45.9 and subsection 45.94(1); (j) a reference to a member or other person appointed or employed under the authority of Part I in paragraphs 45.4(1)(f) and 45.42(1)(a) and (c) is to be read as a reference to a designated officer who was appointed under paragraph 7(1)(a) of the Integrated Cross-border Law Enforcement Operations Act; (k) a reference to a meeting held or to be held between the Commission and the Force in paragraph 45.42(1)(e) is to be read as a reference to a meeting held or to be held with the Commission; (l) a reference to Part VII in subsection 45.4(2) is to be read as a reference to sections 45.91 to 45.93, subsection 45.94(2), sections 45.95 to 45.97 and the provisions that apply in Part VII.2 as a result of section 45.9 and subsection 45.94(1); and (m) the reference to section 45.52 in paragraph 45.47(2)(b) is to be read as a reference to section 45.93. REPORTING Copy of report to provincial ministers 45.91 The Commission may provide a copy of any report referred to in section 45.34 that is prepared under this Part to the provincial minister who has the primary responsibility for policing in any province in which integrated cross-border operations may be carried out. Review for province 45.92 (1) The provincial minister who has the primary responsibility for policing in a province may ask the Minister to request that the Commission conduct a review of specified integrated cross-border operations carried out in that province. Report (2) If the Commission conducts a review under this section, it shall provide the Minister, the provincial minister who asked for it and the Central Authority with a report on the review. The Commission may provide a copy of the C. 18 Royal Canadian report to any other provincial minister who has the primary responsibility for policing in a province. Findings and recommendations (3) The Commission shall include in its report any findings and recommendations that the Commission sees fit regarding (a) whether the integrated cross-border operations are carried out in accordance with the Integrated Cross-border Law Enforcement Operations Act, any regulations or ministerial directions made under that Act or any policy, procedure or guideline relating to those operations; and (b) the adequacy, appropriateness, sufficiency or clarity of any policy, procedure or guideline relating to those operations. Annual report — provinces 45.93 (1) The Commission shall, for each fiscal year, if a complaint has been made or disposed of in that fiscal year under this Part in respect of integrated cross-border operations carried out in a province, submit to the provincial minister who has the primary responsibility for policing in that province a report setting out the number and nature of complaints relating to conduct that occurred in that province, how those complaints were disposed of, if applicable, and identifying trends, if any. The Commission shall submit a copy of that report to the Minister and the Commissioner. Performance in relation to time limits (2) Every report must contain information respecting the Commission’s performance in relation to the service standards established under section 45.37. INVESTIGATION, REVIEW AND HEARING OF COMPLAINTS Application of certain provisions 45.94 (1) Sections 45.53 to 45.78, other than subsection 45.57(2) and sections 45.62 and 45.75, apply in this Part with the following modifications and the modifications that the circumstances require: (a) a reference to the Commissioner is to be read as a reference to the Central Authority; 2011-2012-2013 Gendarmerie roy (b) a reference to a member or other person whose conduct is the subject matter of the complaint is to be read as a reference to a designated officer whose conduct is the subject matter of the complaint; (c) a reference to a member or other person appointed or employed under Part I, other than in paragraph 45.53(8)(b), is to be read as a reference to a designated officer; (d) a reference to Part IV in subsection 45.53(3) is to be read as a reference to Part IV or to the law of a province, of the United States or of a state of the United States that is comparable to Part IV; (e) a reference to the Force, other than in subsection 45.53(11), section 45.6, subsections 45.61(1) to (3), paragraph 45.71(3)(b) and section 45.78, is to be read as a reference to the Central Authority; (f) a reference to the Force in section 45.6, subsections 45.61(1) to (3) and paragraph 45.71(3)(b) is to be read as a reference to the person or persons designated by the Central Authority to deal with a complaint; (g) a reference to the Force in subsection 45.53(11) and section 45.78 is to be read as a reference to the Central Authority and to the person or persons designated by the Central Authority to deal with a complaint; (h) a reference to a member or other person in subsection 45.57(1) or to a member in subsection 45.65(6) is to be read as a reference to a designated officer; and (i) a reference to this Act or the Witness Protection Program Act in subsections 45.53(1) and 45.59(1) is to be read as a reference to the Integrated Cross-border Law Enforcement Operations Act. Disclosure and use for disciplinary purposes (2) Representations referred to in subsection 45.57(1), including any personal information contained in them, that are received by the Commission under this Part in relation to the complaint shall be disclosed as soon as feasible to the Central Authority. The Central Authority may share those representations with the following persons, but only for the purpose of C. 18 Royal Canadian any disciplinary action that may be taken against the designated officer whose conduct is the subject matter of the complaint: (a) any person who the Central Authority considers to be an appropriate person to take that disciplinary action, if that designated officer was appointed under subsection 7(1) of the Integrated Cross-border Law Enforcement Operations Act; or (b) the person designated as the Central Authority for the United States for the purpose of implementing the Agreement as defined in section 2 of that Act, if that designated officer was appointed under subsection 8(1) of that Act. Joint investigations, etc. 45.95 (1) If a complaint concerns the conduct of a designated officer, the Commission may conduct an investigation, review or hearing of that complaint jointly with an authority that is responsible for investigations, reviews or hearings with respect to complaints from the public against law enforcement officers in any relevant jurisdiction, whether in or outside Canada. Regulations (2) The Governor in Council may make regulations respecting investigations, reviews or hearings conducted jointly under subsection (1). Rules 45.96 The Central Authority may make rules respecting the procedures to be followed by the Central Authority, or by any person or persons designated by the Central Authority to deal with a complaint, in investigating, disposing of or otherwise dealing with complaints made under this Part. Final reports 45.97 The Chairperson of the Commission shall send any report referred to in subsection 45.72(2) or 45.76(3) that is prepared under this Part to the provincial minister who has the primary responsibility for policing in any province in which the integrated cross-border operation was carried out. Gendarmerie roy 2011-2012-2013 SERIOUS INCIDENTS Application of certain provisions 45.98 Sections 45.8 to 45.87 apply in this Part, with a modification in section 45.8 to read the reference to the Commissioner as a reference to the Central Authority, and with the modifications that the circumstances require. Notification 45.99 When the Central Authority notifies a designated authority under section 45.8 of a serious incident, the Central Authority shall also notify the Commissioner of it. Notification — investigative body 45.991 (1) If an investigation is commenced in respect of a serious incident, the Commissioner shall, as soon as feasible after that commencement, advise the Central Authority of the investigative body or the police force responsible for the investigation. Notification — observer (2) If the Commissioner becomes aware that an observer has been appointed by a designated authority or the Commission to assess the impartiality of an investigation of a serious incident, the Commissioner shall, as soon as feasible after becoming aware of it, advise the Central Authority of the appointment. Notification — recommendations, etc. (3) The Commissioner shall send to the Central Authority, as soon as feasible, (a) any recommendations referred to in section 45.84 that the Force receives from an observer under this Part; (b) any report referred to in subsection 45.85(1) that is provided to the Commissioner by an observer under this Part; and (c) any response referred to in subsection 45.85(2) that the Commissioner provides under this Part. (4) If subsection 369 of the other Act and section 35 of this Act come into force on the same day, then that section 369 is deemed to have come into force before that section 35 and subsection (2) applies as a consequence. (5) On the first day on which both section 370 of the other Act and subsection 40(1) or (2) of this Act are in force, section 50 of the Royal Canadian Mounted Police Act is amended by adding the following after subsection (1): C. 18 Exception (1.1) Paragraph (1)(a) and subparagraphs (1)(b)(ii) and (iii) do not apply to a designated officer as defined in subsection 45.88(1) who was appointed under subsection 8(1) of the Integrated Cross-border Law Enforcement Operations Act. Royal Canadian (6) On the first day on which both section 370 of the other Act is in force and subsection 77(22) of this Act has produced its effects, section 50 of the Royal Canadian Mounted Police Act is amended by adding the following after subsection (1): Exception (1.1) Paragraph (1)(a) and subparagraphs (1)(b)(ii) and (iii) do not apply to a designated officer as defined in subsection 45.88(1) who was appointed under subsection 8(1) of the Integrated Cross-border Law Enforcement Operations Act. 79. On the first day on which both subsection 2(6) of this Act is in force and subsection 78(2) or (3) of this Act has produced its effects, the definition “proceedings” in subsection 2(1) of the Royal Canadian Mounted Police Act is replaced by the following: “proceedings” « procédure » “proceedings”, in relation to the Commission, means any investigation or hearing conducted by the Commission with respect to a complaint made under Part VII or VII.2. 80. On the first day on which both subsection 16(4) of this Act is in force and subsection 78(2) or (3) of this Act has produced its effects, paragraph 24.1(6)(d) of the Royal Canadian Mounted Police Act is replaced by the following: (d) any answer or statement made in the course of attempting to informally dispose of or resolve a complaint made under Part VII or VII.2. 2011-2012-2013 Gendarmerie roy 81. On the first day on which both section 35 of this Act has come into force and subsection 78(2) or (3) of this Act has produced its effects, subsection 45.79(2) of the Royal Canadian Mounted Police Act is replaced by the following: Designation (2) The lieutenant governor in council of a province may designate any person, body or authority as the designated authority for that province for the purposes of this Part and Part VII.2. 82. On the first day on which both subsections 8(2) and (3) and 15(1) of this Act are all in force and subsection 78(2) or (3) of this Act has produced its effects, (a) paragraph 45.9(j) of the Royal Canadian Mounted Police Act is replaced by the following: (j) a reference to a member or other person appointed under the authority of Part I in paragraphs 45.4(1)(f) and 45.42(1)(a) and (c) is to be read as a reference to a designated officer who was appointed under paragraph 7(1)(a) of the Integrated Cross-border Law Enforcement Operations Act; (b) paragraph 45.94(1)(c) of the Royal Canadian Mounted Police Act is replaced by the following: (c) a reference to a member or other person appointed under Part I, other than in paragraph 45.53(8)(b), is to be read as a reference to a designated officer; 83. On the first day on which both subsections 77(22) and 78(2) or (3) of this Act have produced their effects, (a) subparagraph 50(1)(d)(i) of the Royal Canadian Mounted Police Act is replaced by the following: (i) to injure the reputation of a member of a board of inquiry under Part I, the Committee under Part III or IV, a conduct board under Part IV or the Commission under Part VII or VII.2 or a witness before C. 18 Royal Canadian any of those entities by exposing that member or witness to contempt, insult or ridicule, or (b) paragraphs 50.1(1)(a) to (d) of the Royal Canadian Mounted Police Act are replaced by the following: (a) harass, intimidate or threaten any person with the intent to compel that other person to abstain from making a complaint under Part VII or VII.2; (b) harass, intimidate or threaten (i) an individual who makes a complaint under Part VII or VII.2, (ii) an individual at whom the conduct that is the subject of a complaint made under any of those Parts was directed, (iii) a person whom the person has reasonable grounds to believe will be questioned or summoned by the Commission when it deals with a complaint made under any of those Parts, or (iv) a person who is carrying out any power, duty or function under any of Parts VI to VII.2; (c) wilfully obstruct a person who is carrying out any power, duty or function under any of Parts VI to VII.2 or knowingly make any false or misleading statement or knowingly provide false or misleading information to that person; (d) destroy, mutilate, alter, falsify or conceal a document or thing, or make a false document or thing, knowing that the document or thing is likely to be relevant to an investigation under Part IV or an investigation of, or hearing to inquire into, a complaint made under Part VII or VII.2 or to a review under any of those Parts; or 2011-2012-2013 Gendarmerie roy 84. On the first day on which both subsection 40(1) of this Act is in force and subsection 78(2) or (3) of this Act has produced its effects, (a) subparagraph 50(1)(d)(i) of the Royal Canadian Mounted Police Act is replaced by the following: (i) to injure the reputation of a member of a board of inquiry under Part I, the Committee under Part III, IV or V, an adjudication board under Part IV, a discharge and demotion board under Part V or the Commission under Part VII or VII.2 or a witness before any of those entities by exposing that member or witness to contempt, insult or ridicule, or (b) paragraphs 50.1(1)(a) to (d) of the Royal Canadian Mounted Police Act are replaced by the following: (a) harass, intimidate or threaten any person with the intent to compel that other person to abstain from making a complaint under Part VII or VII.2; (b) harass, intimidate or threaten (i) an individual who makes a complaint under Part VII or VII.2, (ii) an individual at whom the conduct that is the subject of a complaint made under any of those Parts was directed, (iii) a person whom the person has reasonable grounds to believe will be questioned or summoned by the Commission when it deals with a complaint made under any of those Parts, or (iv) a person who is carrying out any power, duty or function under any of Parts VI to VII.2; (c) wilfully obstruct a person who is carrying out any power, duty or function under any of Parts VI to VII.2, or knowingly make any false or misleading statement or knowingly provide false or misleading information to that person; C. 18 Royal Canadian (d) destroy, mutilate, alter, falsify or conceal a document or thing, or make a false document or thing, knowing that the document or thing is likely to be relevant to an investigation of, or hearing to inquire into, a complaint made under Part VII or VII.2 or to a review under any of those Parts; or 85. On the first day on which both section 45 of this Act is in force and subsection 78(2) or (3) of this Act has produced its effects, item 22 of the schedule to the Canada Evidence Act is replaced by the following: 22. The Civilian Review and Complaints Commission for the Royal Canadian Mounted Police, for the purposes of the Royal Canadian Mounted Police Act, but only in relation to information that is under the control, or in the possession, of the Royal Canadian Mounted Police or the Central Authority, as the case may be. PART 2 PERSONS DEEMED TO BE APPOINTED UNDER THE PUBLIC SERVICE EMPLOYMENT ACT Publication of date 86. (1) The Treasury Board may publish in the Canada Gazette a date on which every member, as defined in subsection 2(1) of the Royal Canadian Mounted Police Act, as that definition reads on that date, who does not form part of any category determined under section 20.1 of that Act is deemed, as of that date, to be a person appointed under the Public Service Employment Act. Effect of publication (2) Every person who is a member, as defined in subsection 2(1) of the Royal Canadian Mounted Police Act, who does not form part of any category determined under section 20.1 of that Act ceases to be a member, as defined in that subsection 2(1), on the date published in the Canada Gazette under subsection (1). Gendarmerie roy 2011-2012-2013 Person not on probation (3) Section 61 of the Public Service Employment Act does not apply to a person to whom subsection (2) applies if the person was not on probation under the Royal Canadian Mounted Police Act immediately before the date published in the Canada Gazette under subsection (1). Person on probation (4) Section 61 of the Public Service Employment Act applies to a person to whom subsection (2) applies if the person was on probation under the Royal Canadian Mounted Police Act immediately before the date published in the Canada Gazette under subsection (1), except that time the person is on probation under that section 61 is the time the person would be on probation under that section less any amount of time the person was on probation under the Royal Canadian Mounted Police Act immediately before that date. PART 3 COMING INTO FORCE Order in council 87. (1) Subject to subsections (2) to (4), the provisions of this Act, other than sections 12 and 67 to 86, come into force on a day or days to be fixed by order of the Governor in Council. Subsections 8(2) and (3) and 15(1) (2) Subsections 8(2) and (3) and 15(1) come into force on the date on which persons cease to be members, as defined in subsection 2(1) of the Royal Canadian Mounted Police Act, by reason of subsection 86(2). Order in council (3) Subsections 2(1), (4), (5) and (7) and 3(1) and (2), sections 4 to 7, subsections 8(1) and (4), sections 9 to 11, 13 and 14, subsections 15(2) and 16(3), sections 20 to 31, 33, 34 and 37 to 39, subsection 40(2) and sections 46 and 59 to 66 come into force on a day to be fixed by order of the Governor in Council. C. 18 Order in council (4) Subsections 2(2), (3) and (6), 3(3) and 16(1) and (2) and sections 32, 35, 42 to 45 and 47 to 58 come into force on a day to be fixed by order of the Governor in Council. Royal Canadian Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 30 An Act to amend the Civil Marriage Act ASSENTED TO 26th JUNE, 2013 BILL C-32 SUMMARY This enactment amends the Civil Marriage Act in order to provide that all marriages performed in Canada between non-residents, whether they are of the same sex or of the opposite sex, that would be valid in Canada if the spouses were domiciled in Canada are valid for the purposes of Canadian law even if one or both of the non-residents do not, at the time of the marriage, have the capacity to enter into it under the law of their respective state of domicile. It also establishes a new divorce process that allows a Canadian court to grant a divorce to non-resident spouses who reside in a state where a divorce cannot be granted to them because that state does not recognize the validity of their marriage. 60-61-62 ELIZABETH II —————— CHAPTER 30 An Act to amend the Civil Marriage Act [Assented to 26th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Civil Marriage of Non-residents Act. 2005, c. 33 CIVIL MARRIAGE ACT 2. The Civil Marriage Act is amended by adding the following after section 1: PART 1 MARRIAGE 3. Section 5 of the Act and the headings before it are replaced by the following: Marriage of nonresident persons 5. (1) A marriage that is performed in Canada and that would be valid in Canada if the spouses were domiciled in Canada is valid for the purposes of Canadian law even though either or both of the spouses do not, at the time of the marriage, have the capacity to enter into it under the law of their respective state of domicile. Retroactivity (2) Subsection (1) applies retroactively to a marriage that would have been valid under the law that was applicable in the province where the marriage was performed but for the lack of capacity of either or both of the spouses to enter into it under the law of their respective state of domicile. C. 30 Order dissolving marriage (3) Any court order, made in Canada or elsewhere before the coming into force of this subsection, that declares the marriage to be null and void or that grants a divorce to the spouses dissolves the marriage, for the purposes of Canadian law, as of the day on which the order takes effect. Civil M 4. The heading before section 6 and sections 6 to 15 of the Act are replaced by the following: PART 2 DISSOLUTION OF MARRIAGE FOR NONRESIDENT SPOUSES Definition of “court” 6. In this Part, “court”, in respect of a province, means (a) for Ontario, the Superior Court of Justice; (b) for Quebec, the Superior Court; (c) for Nova Scotia and British Columbia, the Supreme Court of the province; (d) for New Brunswick, Manitoba, Saskatchewan and Alberta, the Court of Queen’s Bench for the province; (e) for Prince Edward Island and Newfoundland and Labrador, the trial division of the Supreme Court of the province; and (f) for Yukon and the Northwest Territories, the Supreme Court, and in Nunavut, the Nunavut Court of Justice. It also means any other court in the province whose judges are appointed by the Governor General and that is designated by the Lieutenant Governor in Council of the province as a court for the purposes of this Part. Divorce — nonresident spouses 7. (1) The court of the province where the marriage was performed may, on application, grant the spouses a divorce if (a) there has been a breakdown of the marriage as established by the spouses having lived separate and apart for at least one year before the making of the application; (b) neither spouse resides in Canada at the time the application is made; and 2011-2012-2013 Mariag (c) each of the spouses is residing — and for at least one year immediately before the application is made, has resided — in a state where a divorce cannot be granted because that state does not recognize the validity of the marriage. Application (2) The application may be made by both spouses jointly or by one of the spouses with the other spouse’s consent or, in the absence of that consent, on presentation of an order from the court or a court located in the state where one of the spouses resides that declares that the other spouse (a) is incapable of making decisions about his or her civil status because of a mental disability; (b) is unreasonably withholding consent; or (c) cannot be found. Exception if spouse is found (3) Despite paragraph (2)(c), the other spouse’s consent is required if that spouse is found in connection with the service of the application. No corollary relief 8. For greater certainty, the Divorce Act does not apply to a divorce granted under this Act. Effective date generally 9. (1) A divorce takes effect on the day on which the judgment granting the divorce is rendered. Certificate of divorce (2) After a divorce takes effect, the court must, on request, issue to any person a certificate that a divorce granted under this Act dissolved the marriage of the specified persons effective as of a specified date. Conclusive proof (3) The certificate, or a certified copy of it, is conclusive proof of the facts so certified without proof of the signature or authority of the person appearing to have signed the certificate. Legal effect throughout Canada 10. On taking effect, a divorce granted under this Act has legal effect throughout Canada. Marriage dissolved 11. On taking effect, a divorce granted under this Act dissolves the marriage of the spouses. C. 30 Definition of “competent authority” 12. (1) In this section, “competent authority”, in respect of a court in a province, means the body, person or group of persons ordinarily competent under the laws of that province to make rules regulating the practice and procedure in that court. Rules (2) Subject to subsection (3), the competent authority may make rules applicable to any applications made under this Part in a court in a province, including rules Civil M (a) regulating the practice and procedure in the court; (b) respecting the conduct and disposition of any applications that are made under this Part without an oral hearing; (c) prescribing and regulating the duties of the officers of the court; and (d) prescribing and regulating any other matter considered expedient to attain the ends of justice and carry into effect the purposes and provisions of this Part. Exercise of power (3) The power of a competent authority to make rules for a court must be exercised in the like manner and subject to the like terms and conditions, if any, as the power to make rules for that court that are conferred on that authority by the laws of the province. Not statutory instruments (4) Rules that are made under this section by a competent authority that is not a judicial or quasi-judicial body are deemed not to be statutory instruments within the meaning and for the purposes of the Statutory Instruments Act. Regulations 13. (1) The Governor in Council may make regulations for carrying out the purposes and provisions of this Part, including regulations providing for uniformity in the rules made under section 12. Regulations prevail (2) Any regulations that are made to provide for uniformity in the rules prevail over those rules. 2011-2012-2013 Mariag COMING INTO FORCE Order in council 5. Section 4 comes into force in a province on a day to be fixed by order of the Governor in Council or throughout Canada on a day to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 24 An Act to amend the National Defence Act and to make consequential amendments to other Acts ASSENTED TO 19th JUNE, 2013 BILL C-15 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the National Defence Act and to make consequential amendments to other Acts”. SUMMARY This enactment amends provisions of the National Defence Act governing the military justice system. The amendments, among other things, (a) provide for security of tenure for military judges until their retirement; (b) permit the appointment of part-time military judges; (c) specify the purposes, objectives and principles of the sentencing process; (d) provide for additional sentencing options, including absolute discharges, intermittent sentences and restitution; (e) modify the composition of a court martial panel according to the rank of the accused person; and (f) modify the limitation period applicable to summary trials and allow an accused person to waive the limitation periods. The enactment also sets out the Canadian Forces Provost Marshal’s duties and functions and clarifies his or her responsibilities. It also changes the name of the Canadian Forces Grievance Board to the Military Grievances External Review Committee. Finally, it makes amendments to the delegation of the Chief of the Defence Staff’s powers as the final authority in the grievance process and makes consequential amendments to other Acts. TABLE OF PROVISIONS AN ACT TO AMEND THE NATIONAL DEFENCE ACT AND TO MAKE CONSEQUENTIAL AMENDMENTS TO OTHER ACTS SHORT TITLE 1. Strengthening Military Justice in the Defence of Canada Act NATIONAL DEFENCE ACT 2-108. Amendments TRANSITIONAL PROVISIONS 109. Military judges continuing in office 110. Members of Inquiry Committee continuing in office 111. Members of Compensation Committee continuing in office 112. Inquiry by Inquiry Committee 113. Review by Compensation Committee 114. Limitation or prescription period CONSEQUENTIAL AMENDMENTS 115-116. 117. Access to Information Act Criminal Code 118-123. Financial Administration Act 124-125. Privacy Act 126-128. Corrections and Conditional Release Act 129. An Act to amend the National Defence Act and to make consequential amendments to other Acts 130. Sex Offender Information Registration Act 131. Public Safety Act, 2002 132. 2011, c. 5 133. Bill C-10 134. Security of Tenure of Military Judges Act COORDINATING AMENDMENTS i COMING INTO FORCE 135. Order in council 60-61-62 ELIZABETH II —————— CHAPTER 24 An Act to amend the National Defence Act and to make consequential amendments to other Acts [Assented to 19th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title R.S., c. N-5 1. This Act may be cited as the Strengthening Military Justice in the Defence of Canada Act. NATIONAL DEFENCE ACT 2007, c. 5, s. 1 2. (1) The definition “Provost Marshal” in subsection 2(1) of the National Defence Act is repealed. 1998, c. 35, s. 1(4) (2) The definition “Grievance Board” in subsection 2(1) of the English version of the Act is repealed. 1998, c. 35, s. 1(4) (3) The definition “military judge” in subsection 2(1) of the Act is replaced by the following: “military judge” « juge militaire » “military judge” includes a reserve force military judge; 1998, c. 35, s. 1(4) (4) The definition “Comité des griefs” in subsection 2(1) of the French version of the Act is replaced by the following: « Comité des griefs » “Grievances Committee” « Comité des griefs » Le Comité externe d’examen des griefs militaires prorogé par le paragraphe 29.16(1). C. 24 National (5) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: “military police” « police militaire » “military police” means the officers and noncommissioned members appointed under regulations made for the purposes of section 156; (6) Subsection 2(1) of the English version of the Act is amended by adding the following in alphabetical order: “Grievances Committee” « Comité des griefs » 1998, c. 35, s. 4 “Grievances Committee” means the Military Grievances External Review Committee continued by subsection 29.16(1); 3. (1) Paragraph 12(3)(a) of the Act is replaced by the following: (a) prescribing the rates and conditions of issue of pay of military judges, the Director of Military Prosecutions and the Director of Defence Counsel Services; (2) Section 12 of the Act is amended by adding the following after subsection (3): Retroactive effect (4) Regulations made under paragraph (3)(a) may, if they so provide, have retroactive effect. However, regulations that prescribe the rates and conditions of issue of pay of military judges may not have effect (a) in the case of an inquiry under section 165.34, before the day referred to in subsection 165.34(3) on which the inquiry that leads to the making of the regulations is to commence; or (b) in the case of an inquiry under section 165.35, before the day on which the inquiry that leads to the making of the regulations commences. 4. The Act is amended by adding the following after section 18.2: CANADIAN FORCES PROVOST MARSHAL Appointment 18.3 (1) The Chief of the Defence Staff may appoint an officer who has been a member of the military police for at least 10 years to be the Canadian Forces Provost Marshal (in this Act referred to as the “Provost Marshal”). 2011-2012-2013 Défense n Rank (2) The Provost Marshal holds a rank that is not less than colonel. Tenure of office and removal (3) The Provost Marshal holds office during good behaviour for a term not exceeding four years. The Chief of the Defence Staff may remove the Provost Marshal from office for cause on the recommendation of an inquiry committee established under regulations made by the Governor in Council. Powers of inquiry committee (4) An inquiry committee has the same powers, rights and privileges — other than the power to punish for contempt — as are vested in a superior court of criminal jurisdiction with respect to (a) the attendance, swearing and examination of witnesses; (b) the production and inspection of documents; (c) the enforcement of its orders; and (d) all other matters necessary or proper for the due exercise of its jurisdiction. Reappointment (5) The Provost Marshal is eligible to be reappointed on the expiry of a first or subsequent term of office. Duties and functions 18.4 The Provost Marshal’s responsibilities include (a) investigations conducted by any unit or other element under his or her command; (b) the establishment of selection and training standards applicable to candidates for the military police and the ensuring of compliance with those standards; (c) the establishment of training and professional standards applicable to the military police and the ensuring of compliance with those standards; and (d) investigations in respect of conduct that is inconsistent with the professional standards applicable to the military police or the Military Police Professional Code of Conduct. C. 24 General supervision 18.5 (1) The Provost Marshal acts under the general supervision of the Vice Chief of the Defence Staff in respect of the responsibilities described in paragraphs 18.4(a) to (d). General instructions or guidelines (2) The Vice Chief of the Defence Staff may issue general instructions or guidelines in writing in respect of the responsibilities described in paragraphs 18.4(a) to (d). The Provost Marshal shall ensure that they are available to the public. Specific instructions or guidelines (3) The Vice Chief of the Defence Staff may issue instructions or guidelines in writing in respect of a particular investigation. Availability to public (4) The Provost Marshal shall ensure that instructions and guidelines issued under subsection (3) are available to the public. Exception (5) Subsection (4) does not apply in respect of an instruction or guideline, or of a part of one, if the Provost Marshal considers that it would not be in the best interests of the administration of justice for the instruction or guideline, or that part of it, to be available to the public. Annual report 18.6 The Provost Marshal shall, within three months after the end of each fiscal year, submit to the Chief of the Defence Staff a report concerning the activities of the Provost Marshal and the military police during the year. The Chief of the Defence Staff shall submit the report to the Minister. National 5. Section 29 of the Act is amended by adding the following after subsection (2): Military judges (2.1) A military judge may not submit a grievance in respect of a matter that is related to the exercise of his or her judicial duties. 1998, c. 35, s. 7 6. Section 29.11 of the Act is replaced by the following: Grievances submitted by military judges 29.101 Despite subsection 29.1(1), a grievance submitted by a military judge shall be considered and determined by the Chief of the Defence Staff. 2011-2012-2013 Défense n Final authority 29.11 The Chief of the Defence Staff is the final authority in the grievance process and shall deal with all matters as informally and expeditiously as the circumstances and the considerations of fairness permit. 1998, c. 35, s. 7 7. (1) Subsection 29.12(1) of the Act is replaced by the following: Referral to Grievances Committee 29.12 (1) The Chief of the Defence Staff shall refer every grievance that is of a type prescribed in regulations made by the Governor in Council, and every grievance submitted by a military judge, to the Grievances Committee for its findings and recommendations before the Chief of the Defence Staff considers and determines the grievance. The Chief of the Defence Staff may refer any other grievance to the Grievances Committee. 1998, c. 35, s. 7 (2) Paragraph 29.12(2)(b) of the English version of the Act is replaced by the following: (b) any decision made by an authority in respect of the grievance; and 1998, c. 35, s. 7 8. Subsection 29.13(2) of the Act is replaced by the following: Reasons (2) The Chief of the Defence Staff shall provide reasons for his or her decision in respect of a grievance if (a) the Chief of the Defence Staff does not act on a finding or recommendation of the Grievances Committee; or (b) the grievance was submitted by a military judge. 1998, c. 35, s. 7 9. Section 29.14 of the Act is replaced by the following: Delegation 29.14 (1) The Chief of the Defence Staff may delegate any of his or her powers, duties or functions as final authority in the grievance process to an officer who is directly responsible to the Chief of the Defence Staff, except that (a) a grievance submitted by an officer may be delegated only to an officer of equal or higher rank; and (b) a grievance submitted by a military judge may not be delegated. C. 24 Conflict of interest (2) An officer who is placed in a real, apparent or potential conflict of interest as a result of a delegation may not act as final authority in respect of the grievance and shall advise the Chief of the Defence Staff in writing without delay. Subdelegation (3) The Chief of the Defence Staff may not delegate the power to delegate under subsection (1). 1998, c. 35, s. 7 10. The heading before section 29.16 of the Act is replaced by the following: National MILITARY GRIEVANCES EXTERNAL REVIEW COMMITTEE 1998, c. 35, s. 7 11. (1) Subsection 29.16(1) of the Act is replaced by the following: Grievances Committee 29.16 (1) The Canadian Forces Grievance Board is continued as the Military Grievances External Review Committee, consisting of a Chairperson, at least two Vice-Chairpersons and any other members appointed by the Governor in Council that are required to allow it to perform its functions. 1998, c. 35, s. 7 (2) Subsection 29.16(10) of the English version of the Act is replaced by the following: Secondment (10) An officer or a non-commissioned member who is appointed as a member of the Grievances Committee shall be seconded to the Grievances Committee in accordance with section 27. 1998, c. 35, s. 7 (3) Subsection 29.16(11) of the Act is replaced by the following: Oath of office (11) Every member shall, before commencing the duties of office, take the following oath of office: I, ...................., do solemnly swear (or affirm) that I will faithfully and honestly fulfil my duties as a member of the Military Grievances External Review Committee in conformity with the requirements of the National Defence Act, and of all rules and instructions under that Act applicable to the Military Grievances External Review Committee, and that I will not disclose or make known to any person not legally entitled to it any knowledge or information obtained by me by reason of my office. (And in the case of an oath: So help me God.) 2011-2012-2013 Défense n R.S., c. 31 (1st Supp.), s. 60 (Sch. I, s. 13) 12. Subsection 30(4) of the Act is replaced by the following: Reinstatement (4) Subject to regulations made by the Governor in Council, the Chief of the Defence Staff may cancel the release or transfer of an officer or non-commissioned member if the officer or non-commissioned member consents and the Chief of the Defence Staff is satisfied that the release or transfer was improper. Deeming provision (5) An officer or non-commissioned member whose release or transfer is cancelled is, except as provided in regulations made by the Governor in Council, deemed for the purpose of this Act or any other Act not to have been released or transferred. 1998, c. 35, s. 10 13. Subsection 35(1) of the Act is replaced by the following: Rates and conditions of pay 35. (1) The rates and conditions of issue of pay of officers and non-commissioned members, other than those mentioned in paragraph 12(3)(a), shall be established by the Treasury Board. 1998, c. 35, s. 20 14. Paragraph 66(1)(b) of the Act is replaced by the following: (b) has been found guilty by a service tribunal, civil court or court of a foreign state on a charge of having committed that offence and has been either punished in accordance with the sentence or discharged absolutely or on conditions. 15. The Act is amended by adding the following after section 72: Civil Defences Rules and principles of civil courts applicable 72.1 All rules and principles that are followed from time to time in the civil courts and that would render any circumstance a justification or excuse for any act or omission or a defence to any charge are applicable in any proceedings under the Code of Service Discipline. C. 24 National Ignorance of the Law Ignorance not to constitute excuse 72.2 The fact that a person is ignorant of the provisions of this Act, or of any regulations or of any order or instruction duly notified under this Act, is no excuse for any offence committed by the person. 1998, c. 35, s. 29 16. Section 101.1 of the Act is replaced by the following: Failure to comply with conditions 101.1 Every person who, without lawful excuse, fails to comply with a condition imposed under this Division or Division 3 or 8, or a condition of an undertaking given under Division 3 or 10, is guilty of an offence and on conviction is liable to imprisonment for less than two years or to less punishment. 1998, c. 35, s. 32 17. Subsection 118(1) of the Act is replaced by the following: Definition of “tribunal” 118. (1) For the purposes of this section and section 119, “tribunal” includes, in addition to a service tribunal, the Grievances Committee, the Military Judges Inquiry Committee, the Military Police Complaints Commission, a board of inquiry, a commissioner taking evidence under this Act and any inquiry committee established under regulations. 1992, c. 16, s. 1 18. Section 137 of the English version of the Act is replaced by the following: Offence charged, attempt proved 137. (1) If the complete commission of an offence charged is not proved but the evidence establishes an attempt to commit the offence, the accused person may be found guilty of the attempt. Attempt charged, full offence proved (2) If, in the case of a summary trial, an attempt to commit an offence is charged but the evidence establishes the commission of the complete offence, the accused person is not entitled to be acquitted, but may be found guilty of the attempt unless the officer presiding at the trial does not make a finding on the charge and directs that the accused person be charged with the complete offence. 2011-2012-2013 Défense n Conviction a bar (3) An accused person who is found guilty under subsection (2) of an attempt to commit an offence is not liable to be tried again for the offence that they were charged with attempting to commit. 1998, c. 35, s. 36; 2001, c. 32, s. 68(F), c. 41, s. 98 19. Sections 140.3 and 140.4 of the Act are repealed. 1998, c. 35, s. 38 20. Subsection 142(2) of the Act is replaced by the following: Reduction in rank during detention (2) A non-commissioned member above the rank of private who is sentenced to detention is deemed to be reduced to the rank of private until the sentence of detention is completed. 21. The Act is amended by adding the following after section 145: Civil enforcement of fines 145.1 (1) If an offender is in default of payment of a fine, the Minister may, in addition to any other method provided by law for recovering the fine, by filing the conviction, enter as a judgment the amount of the fine and costs, if any, in any court in Canada that has jurisdiction to enter a judgment for that amount. Effect of filing order (2) A judgment that is entered under this section is enforceable in the same manner as if it were a judgment obtained by the Minister in civil proceedings. 1995, c. 39, s. 176; 1996, c. 19, s. 83.1 22. (1) Subsection 147.1(1) of the Act is replaced by the following: Prohibition order 147.1 (1) If a court martial considers it desirable, in the interests of the safety of an offender or of any other person, it shall — in addition to any other punishment that may be imposed for the offence — make an order prohibiting the offender from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, ammunition, prohibited ammunition or explosive substance, or all such things, on convicting or discharging absolutely the offender of (a) an offence in the commission of which violence against a person was used, threatened or attempted; C. 24 National (b) an offence that involves, or the subjectmatter of which is, a firearm, a cross-bow, a prohibited weapon, a restricted weapon, a prohibited device, any ammunition, any prohibited ammunition or an explosive substance; (c) an offence relating to the contravention of any of sections 5 to 7 of the Controlled Drugs and Substances Act; or (d) an offence that is punishable under section 130 and that is described in paragraph 109(1)(b) of the Criminal Code. 1995, c. 39, s. 176 (2) Subsection 147.1(3) of the Act is replaced by the following: Application of order (3) Unless it specifies otherwise, an order made under subsection (1) does not prohibit an officer or a non-commissioned member from possessing any thing necessary for the performance of their duties. 1995, c. 39, s. 176 23. (1) The portion of section 147.2 of the Act before paragraph (a) is replaced by the following: Requirement to surrender 147.2 A court martial that makes an order under subsection 147.1(1) may, in the order, require the offender against whom the order is made to surrender to a member of the military police or to the offender’s commanding officer 1995, c. 39, s. 176 (2) Paragraphs 147.2(a) and (b) of the English version of the Act are replaced by the following: (a) any thing the possession of which is prohibited by the order that is in the possession of the offender on the commencement of the order; and (b) every authorization, licence and registration certificate relating to any thing the possession of which is prohibited by the order that is held by the offender on the commencement of the order. 1995, c. 39, s. 176 (3) The portion of section 147.2 of the English version of the Act after paragraph (b) is replaced by the following: 2011-2012-2013 Défense n The court martial shall specify in the order a reasonable period for surrendering the thing or document, and during that period section 117.01 of the Criminal Code does not apply to the offender. 24. Section 148 of the Act and the heading before it are replaced by the following: Intermittent Sentences Imprisonment or detention 148. (1) A service tribunal that sentences an offender to imprisonment or detention for a period of 14 days or less may, on application of the offender and having regard to the offender’s age and character, the nature of the offence and the circumstances surrounding its commission, and the availability of appropriate accommodation to ensure compliance with the sentence, order (a) that the sentence be served intermittently at the times specified in the order; and (b) that the offender comply with any conditions prescribed in the order when the offender is not in confinement during the period during which the sentence is served. Application to vary intermittent sentence (2) An offender who is ordered to serve a sentence intermittently may apply to have the sentence served on consecutive days by applying (a) to their commanding officer, in the case of a sentence imposed by summary trial; or (b) to a military judge after giving notice to the Director of Military Prosecutions, in the case of a sentence imposed by a court martial. New sentence of imprisonment or detention (3) If a service tribunal imposes a sentence of imprisonment or detention on an offender who is subject to an intermittent sentence in respect of another offence, the unexpired portion of the intermittent sentence shall be served on consecutive days unless the tribunal orders otherwise. Hearing into breach of conditions (4) On application by a representative of the Canadian Forces who is a member of a class designated for that purpose by regulations made C. 24 National by the Governor in Council, a determination of whether an offender has breached a condition imposed under paragraph (1)(b) may be made by (a) the offender’s commanding officer, in the case of a condition imposed by a summary trial; or (b) a military judge, in the case of a condition imposed by a court martial. Consequences of breach (5) If a person referred to in paragraph (4)(a) or (b) determines, after giving the offender and the applicant an opportunity to make representations, that the offender has breached a condition, the person may (a) revoke the order made under subsection (1) and order that the offender serve the sentence on consecutive days; or (b) vary any conditions imposed under paragraph (1)(b) and substitute or add other conditions as they see fit. R.S., c. 31 (1st Supp.), s. 47 25. The heading before section 150 and sections 150 and 151 of the Act are repealed. 1998, c. 35, s. 40 26. Paragraph (d) of the definition “infraction désignée” in section 153 of the French version of the Act is replaced by the following: d) toute infraction d’organisation criminelle punissable aux termes de la présente loi; 27. Section 155 of the Act is amended by adding the following after subsection (2): Limitations on power of arrest (2.1) Unless ordered to do so by a superior officer, an officer or non-commissioned member shall not order the arrest of a person, nor arrest a person, without a warrant for an offence that is not a serious offence if: (a) they have reasonable grounds to believe that the public interest may be satisfied without so arresting the person, having regard to all the circumstances including the need to (i) establish the person’s identity, (ii) secure or preserve evidence of or relating to the offence, and 2011-2012-2013 Défense n (iii) prevent the continuation or repetition of the offence or the commission of another offence; and (b) they have no reasonable grounds to believe that, if the person is not so arrested, the person will fail to attend before a service tribunal in order to be dealt with according to law. 1998, c. 35, s. 41 28. (1) The portion of section 156 of the Act before paragraph (a) is replaced by the following: Powers of military police 156. (1) Officers and non-commissioned members who are appointed as members of the military police under regulations made for the purposes of this section may (2) Section 156 of the Act is amended by adding the following after subsection (1): Arrest without warrant — limitations (2) A member of the military police shall not arrest a person without a warrant for an offence that is not a serious offence if paragraphs 155(2.1)(a) and (b) apply. 1998, c. 35, s. 42 29. Subsection 158(3) of the Act is replaced by the following: Duty to receive into service custody (3) The officer or non-commissioned member in charge of a guard or a guard-room or a member of the military police shall receive and keep a person under arrest who is committed to their custody. 1998, c. 35, s. 42 30. Subsection 158.6(2) of the French version of the Act is replaced by the following: Révision (2) L’ordonnance de libération, inconditionnelle ou sous condition, rendue par l’officier réviseur peut être révisée par le commandant qui a désigné celui-ci ou, lorsqu’il est lui-même commandant, par l’officier immédiatement supérieur devant lequel il est responsable en matière de discipline. 31. The Act is amended by adding the following before section 159: C. 24 Review of directions 158.7 (1) A military judge may, on application by counsel for the Canadian Forces or by a person released with conditions and after giving counsel and the released person an opportunity to be heard, review any of the following directions and make any direction that a custody review officer may make under subsection 158.6(1): National (a) a direction that was reviewed under subsection 158.6(2); (b) a direction that was made under subsection 158.6(3); and (c) a direction that was made under this section. Conditions (2) A military judge shall not direct that a condition, other than the condition of keeping the peace and being of good behaviour, be imposed unless counsel for the Canadian Forces shows cause why it is necessary that the condition be imposed. Further applications (3) If an application under this section has been heard, another application under this section may not be made with respect to the same person, except with leave of a military judge, before the expiry of 30 days from the day on which a decision was made in respect of the most recent application. 1998, c. 35, s. 42 32. Paragraphs 159.2(b) and (c) of the Act are replaced by the following: (b) custody is necessary for the protection or the safety of the public, having regard to all the circumstances including any substantial likelihood that the person will, if released from custody, commit an offence or interfere with the administration of military justice; and (c) custody is necessary to maintain public trust in the administration of military justice, having regard to the circumstances including the apparent strength of the prosecution’s case, the gravity of the nature of the offence, the circumstances surrounding its commission and the potential for a lengthy term of imprisonment. 33. The Act is amended by adding the following after section 159.9: 2011-2012-2013 Défense n Direction Cancelled Regulations 159.91 A direction to retain a person in custody or impose conditions on their release is cancelled in the circumstances prescribed in regulations made by the Governor in Council. 34. Section 161 of the Act is renumbered as subsection 161(1) and is amended by adding the following: Duty to act expeditiously (2) A charge shall be laid as expeditiously as the circumstances permit against a person who is retained in custody or released from custody with conditions. 2008, c. 29, s. 4 35. Subsection 163(1.1) of the Act is replaced by the following: Limitation periods (1.1) A commanding officer may not try an accused person by summary trial unless the charge is laid within six months after the day on which the service offence is alleged to have been committed and the summary trial commences within one year after that day. Waiver (1.2) The accused person may, in accordance with regulations made by the Governor in Council, waive the application of subsection (1.1). 1998, c. 35, s. 42 36. (1) Paragraph 164(1)(a) of the Act is replaced by the following: (a) the accused person is an officer below the rank of colonel or a non-commissioned member above the rank of sergeant; 2008, c. 29, s. 5 (2) Subsection 164(1.1) of the Act is replaced by the following: Limitation periods (1.1) A superior commander may not try an accused person by summary trial unless the charge is laid within six months after the day on which the service offence is alleged to have been committed and the summary trial commences within one year after that day. Waiver (1.2) The accused person may, in accordance with regulations made by the Governor in Council, waive the application of subsection (1.1). C. 24 Exceptions — military judge and rank (1.3) Despite paragraph (1)(a), a superior commander may not try a military judge by summary trial and may only try an officer of the rank of lieutenant-colonel by summary trial if the superior commander is of or above the rank of colonel. 1998, c. 35, s. 42 (3) Subsection 164(3) of the Act is repealed. National (4) Section 164 of the Act is amended by adding the following after subsection (4): Officer cadets (5) A superior commander who passes sentence on an officer cadet may include, in addition to the punishments described in subsection (4), minor punishments. 1998, c. 35, s. 42 37. Subsection 165(2) of the English version of the Act is replaced by the following: Meaning of “prefer” (2) For the purposes of this Act, a charge is preferred when the charge sheet in respect of the charge is signed by the Director of Military Prosecutions, or an officer authorized by the Director of Military Prosecutions to do so, and filed with the Court Martial Administrator. 1998, c. 35, s. 42 38. (1) Subsection 165.1(2) of the English version of the Act is replaced by the following: Tenure of office and removal (2) The Director of Military Prosecutions holds office during good behaviour for a term of not more than four years. The Minister may remove the Director of Military Prosecutions from office for cause on the recommendation of an inquiry committee established under regulations made by the Governor in Council. 1998, c. 35, s. 42 (2) Subsection 165.1(2.1) of the Act is replaced by the following: Powers of inquiry committee (2.1) An inquiry committee has the same powers, rights and privileges — other than the power to punish for contempt — as are vested in a superior court of criminal jurisdiction with respect to (a) the attendance, swearing and examination of witnesses; (b) the production and inspection of documents; 2011-2012-2013 Défense n (c) the enforcement of its orders; and (d) all other matters necessary or proper for the due exercise of its jurisdiction. 39. (1) Section 165.12 of the Act is amended by adding the following after subsection (1): Irregularity, informality or defect (1.1) The validity of a charge preferred by the Director of Military Prosecutions is not affected by any irregularity, informality or defect in the charge referred to the Director. 1998, c. 35, s. 42 (2) Subsection 165.12(2) of the French version of the Act is replaced by the following: Retrait de l’accusation (2) Le directeur des poursuites militaires peut retirer une mise en accusation déjà prononcée; toutefois, le retrait de la mise en accusation après le début du procès en cour martiale est subordonné à l’autorisation de celle-ci. (3) Section 165.12 of the Act is amended by adding the following after subsection (3): Effect of not preferring charge (4) A decision not to prefer a charge does not preclude the charge from being preferred at any subsequent time. 40. Section 165.19 of the Act is amended by adding the following after subsection (1): Summoning of accused person (1.1) The Court Martial Administrator shall summon the accused person to appear at the court martial. 1998, c. 35, s. 42 41. Sections 165.21 and 165.22 of the Act are replaced by the following: Appointment 165.21 (1) The Governor in Council may appoint any officer who is a barrister or advocate of at least 10 years’ standing at the bar of a province and who has been an officer for at least 10 years to be a military judge. Oath (2) Every military judge shall, before commencing the duties of office, take the following oath of office: I .......... solemnly and sincerely promise and swear (or affirm) that I will impartially, honestly and faithfully, and to the best of my skill and knowledge, execute the powers and trusts reposed in me as a military judge. (And in the case of an oath: So help me God.) C. 24 Removal for cause (3) A military judge holds office during good behaviour and may be removed by the Governor in Council for cause on the recommendation of the Military Judges Inquiry Committee. Ceasing to hold office (4) A military judge ceases to hold office on being released at his or her request from the Canadian Forces or on attaining the age of 60 years. Resignation (5) A military judge may resign from office by giving notice in writing to the Minister. The resignation takes effect on the day on which the Minister receives the notice or on a later day that may be specified in the notice. National Reserve Force Military Judges Panel established 165.22 (1) There is established a Reserve Force Military Judges Panel to which the Governor in Council may name any officer of the reserve force who has been an officer for at least 10 years and who (a) is a barrister or advocate of at least 10 years’ standing at the bar of a province; (b) has been a military judge; (c) has presided at a Standing Court Martial or a Special General Court Martial; or (d) has been a judge advocate at a court martial. Reserve force military judge (2) An officer named to the panel is referred to in this Act as a “reserve force military judge”. Oath (3) Every reserve force military judge shall, before commencing the duties of office, take the following oath of office: I .......... solemnly and sincerely promise and swear (or affirm) that I will impartially, honestly and faithfully, and to the best of my skill and knowledge, execute the powers and trusts reposed in me as a military judge. (And in the case of an oath: So help me God.) Removal from panel 165.221 (1) The Governor in Council may for cause remove the name of a reserve force military judge from the Reserve Force Military Judges Panel on the recommendation of the Military Judges Inquiry Committee. 2011-2012-2013 Défense n Automatic removal from panel (2) The name of a reserve force military judge shall be removed from the panel on the judge’s release, at his or her request, from the Canadian Forces or on the judge attaining the age of 60 years. Voluntary removal from panel (3) A reserve force military judge may request that their name be removed from the panel by giving notice in writing to the Minister. The removal takes effect on the day on which the Minister receives the notice or on a later day that may be specified in the notice. Chief Military Judge 165.222 (1) The Chief Military Judge may select any reserve force military judge to perform any duties referred to in section 165.23 that may be specified by the Chief Military Judge. Training (2) The Chief Military Judge may request a reserve force military judge to undergo any training that may be specified by the Chief Military Judge. Restriction on activities 165.223 A reserve force military judge shall not engage in any business or professional activity that is incompatible with the duties that they may be required to perform under this Act. Duties and Immunity of Military Judges 42. The Act is amended by adding the following after section 165.23: Immunity 165.231 A military judge has the same immunity from liability as a judge of a superior court of criminal jurisdiction. 1998, c. 35, s. 42 43. Section 165.24 of the Act is replaced by the following: Chief Military Judge 165.24 (1) The Governor in Council may designate a military judge, other than a reserve force military judge, to be the Chief Military Judge. Rank (2) The Chief Military Judge holds a rank that is not less than colonel. 1998, c. 35, s. 42 44. Section 165.26 of the Act is replaced by the following: C. 24 Delegation 165.26 The Chief Military Judge may authorize any military judge, other than a reserve force military judge, to exercise and perform any of the powers, duties and functions of the Chief Military Judge. National 45. The Act is amended by adding the following after section 165.27: Deputy Chief Military Judge 165.28 The Governor in Council may designate a military judge, other than a reserve force military judge, to be the Deputy Chief Military Judge. Power, duties and functions 165.29 In the event that the Chief Military Judge is absent or unable to act or the office of Chief Military Judge is vacant, the Deputy Chief Military Judge shall exercise and perform the powers, duties and functions of the Chief Military Judge that are not otherwise authorized to be exercised or performed by a military judge under section 165.26. Rules of practice and procedure 165.3 The Chief Military Judge may, with the Governor in Council’s approval and after consulting with a rules committee established under regulations made by the Governor in Council, make rules governing the following: (a) pre-trial conferences and other preliminary proceedings; (b) the making of applications under section 158.7; (c) the bringing of persons before a military judge under section 159; (d) the scheduling of trials by court martial; (e) the minutes of proceedings of courts martial and other proceedings; (f) documents, exhibits or other things connected with any proceeding, including public access to them; and (g) any other aspects of practice and procedure that are prescribed in regulations made by the Governor in Council. 2011-2012-2013 Défense n Military Judges Inquiry Committee Composition of Committee 165.31 (1) There is established a Military Judges Inquiry Committee to which the Chief Justice of the Court Martial Appeal Court shall appoint three judges of the Court Martial Appeal Court. Chairperson (2) The Chief Justice shall appoint one of the judges to act as Chairperson. Powers of inquiry committee (3) The inquiry committee has the same powers, rights and privileges — including the power to punish for contempt — as are vested in a superior court of criminal jurisdiction with respect to (a) the attendance, swearing and examination of witnesses; (b) the production and inspection of documents; (c) the enforcement of its orders; and (d) all other matters necessary or proper for the due exercise of its jurisdiction. Inquiry required 165.32 (1) The Military Judges Inquiry Committee shall, on receipt of a request in writing made by the Minister, commence an inquiry as to whether a military judge should be removed from office. Other inquiry (2) The inquiry committee may, on receipt of any complaint or allegation in writing made in respect of a military judge, commence an inquiry as to whether the military judge should be removed from office. Examination and recommendation (3) The Chairperson of the inquiry committee may designate a judge appointed to the committee to examine a complaint or allegation referred to in subsection (2) and to recommend whether an inquiry should be commenced. Notice to military judge (4) The military judge in respect of whom an inquiry is held shall be given reasonable notice of the inquiry’s subject matter and of its time and place and shall be given an opportunity, in person or by counsel, to be heard at the inquiry, to cross-examine witnesses and to adduce evidence on his or her own behalf. C. 24 Inquiry held in public or private (5) The inquiry committee may hold an inquiry either in public or in private unless the Minister, having regard to the interests of the persons participating in the inquiry and the interests of the public, directs that the inquiry be held in public. Counsel (6) The Chairperson of the inquiry committee may engage on a temporary basis the services of counsel to assist the committee and may, subject to any applicable Treasury Board directives, establish the terms and conditions of the counsel’s engagement and fix their remuneration and expenses. Recommendation to the Governor in Council (7) The inquiry committee may recommend to the Governor in Council that the military judge be removed if, in its opinion, National (a) the military judge has become incapacitated or disabled from the due execution of his or her judicial duties by reason of (i) infirmity, (ii) having been guilty of misconduct, (iii) having failed in the due execution of his or her judicial duties, or (iv) having been placed, by his or her conduct or otherwise, in a position incompatible with the due execution of his or her judicial duties; or (b) the military judge does not satisfy the physical and medical fitness standards applicable to officers. Report (8) The inquiry committee shall provide to the Minister a record of each inquiry and a report of its conclusions. If the inquiry was held in public, the inquiry committee shall make its report available to the public. Military Judges Compensation Committee Composition of Committee 165.33 (1) There is established a Military Judges Compensation Committee consisting of three part-time members to be appointed by the Governor in Council as follows: (a) one person nominated by the military judges; 2011-2012-2013 Défense n (b) one person nominated by the Minister; and (c) one person, who shall act as chairperson, nominated by the members who are nominated under paragraphs (a) and (b). Tenure and removal (2) Each member holds office during good behaviour for a term of four years, and may be removed for cause at any time by the Governor in Council. Reappointment (3) A member is eligible to be reappointed for one further term. Absence or incapacity (4) In the event of the absence or incapacity of a member, the Governor in Council may appoint, as a substitute temporary member, a person nominated in accordance with subsection (1). Vacancy (5) If the office of a member becomes vacant during the member’s term, the Governor in Council shall appoint a person nominated in accordance with subsection (1) to hold office for the remainder of the term. Quorum (6) All three members of the compensation committee together constitute a quorum. Remuneration (7) The members of the compensation committee shall be paid the remuneration fixed by the Governor in Council and, subject to any applicable Treasury Board directives, the reasonable travel and living expenses incurred by them in the course of their duties while absent from their ordinary place of residence. Mandate 165.34 (1) The Military Judges Compensation Committee shall inquire into the adequacy of the remuneration of military judges. Factors to be considered (2) In conducting its inquiry, the compensation committee shall consider (a) the prevailing economic conditions in Canada, including the cost of living, and the overall economic and current financial position of the federal government; (b) the role of financial security of the judiciary in ensuring judicial independence; (c) the need to attract outstanding candidates to the judiciary; and C. 24 National (d) any other objective criteria that the committee considers relevant. Quadrennial inquiry (3) The compensation committee shall commence an inquiry on September 1, 2015, and on September 1 of every fourth year after 2015, and shall submit a report containing its recommendations to the Minister within nine months after the day on which the inquiry commenced. Postponement (4) The compensation committee may, with the consent of the Minister and the military judges, postpone the commencement of a quadrennial inquiry. Other inquiries 165.35 (1) The Minister may at any time refer to the Military Judges Compensation Committee for its inquiry the matter, or any aspect of the matter, mentioned in subsection 165.34(1). Report (2) The compensation committee shall submit to the Minister a report containing its recommendations within a period fixed by the Minister after consultation with the compensation committee. Continuance of duties (3) A person who ceases to hold office as a member for any reason other than their removal may carry out and complete their duties in respect of a matter that was referred to the compensation committee under subsection (1) before the person ceased to hold office. While completing those duties, the person is deemed to be a member of the compensation committee. Extension 165.36 The Governor in Council may, on the request of the Military Judges Compensation Committee, extend the time for the submission of a report. Minister’s duties 165.37 (1) Within 30 days after receiving a report, the Minister shall notify the public and facilitate public access to the report in any manner that the Minister considers appropriate. Response (2) The Minister shall respond to a report within six months after receiving it. 46. The Act is amended by adding the following after section 165.37: 2011-2012-2013 Défense n Costs payable 165.38 If the military judges are represented at an inquiry of the Military Judges Compensation Committee, the costs of representation shall be paid in the amount and manner, and according to the terms and conditions, prescribed by regulations made by the Governor in Council. 1998, c. 35, s. 42 47. (1) Subsections 167(2) and (3) of the Act are replaced by the following: Rank of senior member (2) The senior member of the panel must be an officer of or above the rank of lieutenantcolonel. 1998, c. 35, s. 42 (2) Subsections 167(5) to (7) of the Act are replaced by the following: Rank for trial of colonel (5) If the accused person is of the rank of colonel, the senior member of the panel must be an officer of or above the rank of the accused person and the other members of the panel must be of or above the rank of lieutenant-colonel. Rank for trial of lieutenantcolonel or lowerranked officer (6) If the accused person is an officer of or below the rank of lieutenant-colonel, the members of the panel other than the senior member must be of or above the rank of the accused person. Rank for trial of noncommissioned member (7) If the accused person is a non-commissioned member, the panel is composed of the senior member, one other officer and three noncommissioned members who are of or above both the rank of the accused person and the rank of sergeant. 1998, c. 35, s. 42 48. Paragraph 168(d) of the Act is replaced by the following: (d) a member of the military police; 1998, c. 35, s. 42 49. Subsection 179(1) of the English version of the Act is replaced by the following: Courts martial 179. (1) A court martial has the same powers, rights and privileges — including the power to punish for contempt — as are vested in a superior court of criminal jurisdiction with respect to (a) the attendance, swearing and examination of witnesses; C. 24 National (b) the production and inspection of documents; (c) the enforcement of its orders; and (d) all other matters necessary or proper for the due exercise of its jurisdiction. 1998, c. 35, s. 43; 2001, c. 41, s. 101 50. Section 180 of the Act and the heading before it are replaced by the following: Admission to Courts Martial and Certain Proceedings Before Military Judges Proceedings public 180. (1) Subject to subsections (2) and (3), courts martial, and proceedings before military judges under section 148, 158.7, 159, 187, 215.2 or 248.81, shall be public and, to the extent that accommodation permits, the public shall be admitted to the proceedings. Exception (2) A court martial or military judge, as the case may be, may order that the public be excluded during the whole or any part of the proceedings if the court martial or military judge considers that it is necessary (a) in the interests of public safety or public morals; (b) for the maintenance of order or the proper administration of military justice; or (c) to prevent injury to international relations, national defence or national security. Witnesses (3) Witnesses are not to be admitted to the proceedings except when under examination or by specific leave of the court martial or military judge, as the case may be. Clearing court (4) For the purpose of any deliberation, a court martial or military judge, as the case may be, may cause the place where the proceedings are being held to be cleared. 51. Section 181 of the Act is replaced by the following: Rules of evidence 181. (1) Subject to this Act, the Governor in Council may make rules of evidence to be applicable at trials by court martial. Publication (2) No rule made under this section is effective until it has been published in the Canada Gazette, and every rule shall be laid 2011-2012-2013 Défense n before each House of Parliament on any of the first 15 days on which that House is sitting after the day on which it is made. 52. (1) Subsection 182(1) of the Act is replaced by the following: Admission of documents and records 182. (1) Documents and records of the classes that are prescribed in rules made under section 181 may be admitted, as evidence of the facts stated in them, at trials by court martial or in any proceedings before civil courts arising out of those trials, and the conditions governing the admissibility of the documents and records — or copies of them — in those classes shall be as prescribed in those rules. (2) Subsection 182(2) of the English version of the Act is replaced by the following: Statutory declarations admissible, subject to conditions (2) A court martial may receive, as evidence of the facts stated in them, statutory declarations made in the manner prescribed by the Canada Evidence Act, subject to the following conditions: (a) if the declaration is one that the prosecutor wishes to introduce, a copy shall be served on the accused person at least seven days before the trial; (b) if the declaration is one that the accused person wishes to introduce, a copy shall be served on the prosecutor at least three days before the trial; and (c) at any time before the trial, the party served with a copy of the declaration under paragraph (a) or (b) may notify the opposite party that the party so served will not consent to the declaration being received by the court martial, and in that event the declaration shall not be received. 1998, c. 35, s. 45(2) 53. Subsection 184(3) of the Act is replaced by the following: Power to require personal attendance of witness (3) If, in the opinion of a court martial, a witness whose evidence has been taken on commission should, in the interests of military justice, appear and give evidence before the court martial, and the witness is not too ill to C. 24 National attend the trial and is not outside the country in which the trial is held, the court martial may require the attendance of that witness. 54. The Act is amended by adding the following after section 194: Absconding Accused Accused absconding during court martial 194.1 (1) An accused person who absconds during the course of their trial by court martial, whether or not the person is charged jointly with another person, is deemed to have waived their right to be present at their trial. Continuing or adjourning court martial (2) A military judge presiding at the court martial of an accused person who absconds may (a) continue the trial and proceed to a judgment or verdict and, if the accused person is found guilty, impose a sentence in their absence; or (b) if a warrant is issued under section 249.23, adjourn the trial to await the appearance of the accused person. Continuing court martial (3) A military judge who adjourns a court martial may at any time continue the court martial if he or she is satisfied that it is no longer in the interests of military justice to await the appearance of the accused person. Adverse inference (4) A court martial may draw an inference adverse to the accused person from the fact that the accused person has absconded. Accused not entitled to reopening (5) An accused person who reappears at their trial is not entitled to have any part of the proceedings that were conducted in their absence reopened unless the court martial is satisfied that because of exceptional circumstances it is in the interests of military justice to reopen the proceedings. Counsel for accused person may continue to act (6) Counsel for an accused person who absconds is not deprived, as result of the absconding, of any authority he or she may have to continue to represent the accused person. 2000, c. 10, s. 1 55. Paragraph (b) of the definition “peace officer” in section 196.11 of the Act is replaced by the following: (b) an officer or a non-commissioned member of the Canadian Forces who is 2011-2012-2013 Défense n (i) a member of the military police, or (ii) employed on duties that the Governor in Council has prescribed in the regulations to be of such a kind as to necessitate that the officer or non-commissioned member performing them has the powers of a peace officer. 2000, c. 10, s. 1 56. The portion of subsection 196.12(1) of the Act before paragraph (a) is replaced by the following: Information for warrant to take bodily substances for forensic DNA analysis 196.12 (1) A military judge, on ex parte application in the prescribed form, may issue a warrant in the prescribed form authorizing the taking for the purpose of forensic DNA analysis, from a person subject to the Code of Service Discipline, of any number of samples of bodily substances that is reasonably required for that purpose, if the military judge is satisfied by information on oath that it is in the best interests of the administration of military justice to do so and that there are reasonable grounds to believe 2005, c. 22, s. 48 57. Subsection 202.12(1.1) of the Act is replaced by the following: Extension of time for holding inquiry (1.1) Despite paragraph (1)(a), the Chief Military Judge may extend the period for holding an inquiry if he or she is satisfied on the basis of an application by the Director of Military Prosecutions or the accused person that the extension is necessary for the proper administration of military justice. 2005, c. 22, s. 49 58. (1) Paragraph 202.121(7)(c) of the Act is replaced by the following: (c) that a stay is in the interests of the proper administration of military justice. 2005, c. 22, s. 49 (2) The portion of subsection 202.121(8) of the Act before paragraph (a) is replaced by the following: Proper administration of military justice (8) To determine whether a stay of proceedings is in the interests of the proper administration of military justice, the court martial shall consider any submissions of the prosecutor, the accused person and all other parties and the following factors: C. 24 2005, c. 22, s. 49 (3) Paragraph 202.121(8)(b) of the Act is replaced by the following: National (b) the salutary and deleterious effects of the order for a stay of proceedings, including the effect on public confidence in the administration of military justice; 59. The Act is amended by adding the following after section 202.2: Procedure at disposition hearing 202.201 (1) A hearing by a court martial under subsection 200(2) or 202.15(1) to make or review a disposition in respect of an accused person shall be held in accordance with this section. Hearing to be informal (2) The hearing may be conducted in as informal a manner as is appropriate in the circumstances. Interested person may be party (3) The court martial may designate as a party any person who has a substantial interest in protecting the accused person’s interests, if the court martial is of the opinion that it is just to do so. Notice of hearing (4) The court martial shall give notice of the hearing to the parties. Notice (5) The court martial shall, at the request of a victim of the offence, give the victim notice of the hearing and of the relevant provisions of this Act. Order excluding public (6) If the court martial considers it to be in the accused person’s best interests and not contrary to the public interest, it may order the public or any members of the public to be excluded from the hearing or any part of it. Right to counsel (7) The accused person or any other party has the right to be represented by counsel. Assigning counsel (8) A court martial shall, either before or at the time of the hearing of an accused person who is not represented by counsel, direct that counsel be provided by the Director of Defence Counsel Services if the accused person has been found unfit to stand trial or the interests of military justice require that counsel be provided. Right of accused person to be present (9) Subject to subsection (10), the accused person has the right to be present during the entire hearing. 2011-2012-2013 Removal or absence of accused person Défense n (10) The court martial may permit the accused person to be absent during the entire hearing or any part of it on any conditions that the court martial considers appropriate. The court martial may also cause the accused person to be removed and barred from re-entry for the entire hearing or any part of it for any of the following reasons: (a) the accused person is interrupting the hearing and it is not feasible to continue it in the accused person’s presence; (b) the court martial is satisfied that the accused person’s presence would likely endanger the life or safety of another person or would seriously impair the treatment or recovery of the accused person; or (c) the court martial is satisfied that the accused person should not be present for the hearing of evidence, oral or written submissions, or the cross-examination of any witness respecting the existence of grounds for removing the accused person under paragraph (b). Rights of parties at hearing (11) Any party may adduce evidence, make oral or written submissions, call witnesses and cross-examine any witness called by any other party and, on application, cross-examine any person who made an assessment report that was submitted in writing to the court martial. Witnesses (12) A party may not compel the attendance of witnesses, but may request the court martial to do so. Video links (13) If the accused person agrees, the court martial may permit them to appear by closedcircuit television or any other means that allows the court martial and the accused person to engage in simultaneous visual and oral communication, for any part of the hearing, so long as the accused person is given the opportunity to communicate privately with counsel if they are represented by counsel. Determination of mental condition of accused person (14) A court martial that reviews a disposition shall, on receipt of an assessment report, determine if there has been any change in the accused person’s mental condition since the disposition was made or last reviewed that may C. 24 National provide grounds for the accused person’s release from custody under subsection 201(1) or section 202.16. If the court martial determines that there has been such a change, it shall notify every victim of the offence that they may prepare a statement. Victim impact statement (15) For the purpose of making or reviewing a disposition in respect of an accused person, a court martial shall consider the statement of any victim of the offence describing the harm done to, or loss suffered by, the victim arising from the commission of the offence. Procedure (16) A victim’s statement must be prepared in the form, and filed in accordance with the procedures, provided for by regulations made by the Governor in Council. Presentation of victim statement (17) Unless the court martial considers that it would not be in the best interests of the administration of military justice, the court martial shall, at the victim’s request, permit the victim to read their statement or to present the statement in any other manner that the court martial considers appropriate. Consideration by court martial (18) Whether or not a statement has been prepared and filed, the court martial may consider any other evidence concerning any victim of the offence for the purpose of making or reviewing the disposition. Copy of statement (19) The Court Martial Administrator shall, as soon as feasible after receiving a victim’s statement, ensure that a copy is provided to the prosecutor and to the accused person or their counsel. Inquiry by court martial (20) As soon as feasible after a finding of not responsible on account of mental disorder is made and before making a disposition, the court martial shall inquire of the prosecutor or a victim of the offence, or any person representing a victim of the offence, whether the victim has been advised that they may prepare a statement. Adjournment (21) On application of the prosecutor or a victim or on its own motion, the court martial may adjourn the hearing to permit a victim to prepare a statement or to present evidence 2011-2012-2013 Défense n referred to in subsection (18) if it is satisfied that the adjournment would not interfere with the proper administration of military justice. Definition of “victim” (22) In this section, “victim” has the same meaning as in section 203. 2005, c. 22, s. 56 60. (1) The portion of subsection 202.23(2) of the Act before paragraph (a) is replaced by the following: Arrest without warrant for contravention of disposition (2) A member of the military police or any other peace officer within the meaning of the Criminal Code may arrest an accused person without a warrant if he or she has reasonable grounds to believe that the accused person 2005, c. 22, s. 56 (2) Subsection 202.23(2.1) of the Act is replaced by the following: Accused person released subject to conditions (2.1) The member of the military police or other peace officer who makes an arrest under subsection (2) may release an accused person arrested under that subsection who is subject to a disposition made by a court martial under paragraph 201(1)(a) or 202.16(1)(b), a disposition made by a Review Board under paragraph 672.54(b) of the Criminal Code or an assessment order and deliver the accused person to the place specified in the disposition or assessment order. 2005, c. 22, s. 56 (3) The portion of subsection 202.23(2.2) of the English version of the Act before paragraph (a) is replaced by the following: Continued detention (2.2) The member of the military police or other peace officer shall not release the accused person if he or she has reasonable grounds to believe 2005, c. 22, s. 58 61. Subsection 202.25(1) of the Act is replaced by the following: Powers of Review Boards under Criminal Code 202.25 (1) Review Boards and their chairpersons may exercise the powers and shall perform the duties assigned to them under the Criminal Code, with any modifications that the circumstances require and unless the context otherwise requires, in relation to findings made by courts martial of unfit to stand trial or not responsible on account of mental disorder, and in relation to dispositions made under section C. 24 National 201 or 202.16, except for the powers and duties referred to in subsections 672.5(8.1) and (8.2) and sections 672.851 and 672.86 to 672.89 of the Criminal Code. Application (1.1) For the application of subsection (1), a reference to the attorney general of a province in which a hearing is held under subsection 672.5(3) of the Criminal Code shall be read as a reference to the Director of Military Prosecutions. 62. The Act is amended by adding the following after section 202.26: DIVISION 7.1 SENTENCING Interpretation Definitions “common-law partner” « conjoint de fait » “victim” « victime » 203. The following definitions apply in this Division. “common-law partner” means, in relation to an individual, a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year. “victim”, in relation to an offence, means (a) a person to whom harm was done or who suffered loss as a direct result of the commission of the offence; and (b) if the person described in paragraph (a) is dead, ill or otherwise incapable of making a statement referred to in subsection 203.6(1), the spouse or common-law partner or any relative of that person, anyone who has in law or fact the custody of that person or is responsible for the care or support of that person or any of their dependants. Purposes and Principles of Sentencing by Service Tribunals Fundamental purposes of sentencing 203.1 (1) The fundamental purposes of sentencing are (a) to promote the operational effectiveness of the Canadian Forces by contributing to the maintenance of discipline, efficiency and morale; and 2011-2012-2013 Défense n (b) to contribute to respect for the law and the maintenance of a just, peaceful and safe society. Objectives (2) The fundamental purposes shall be achieved by imposing just sanctions that have one or more of the following objectives: (a) to promote a habit of obedience to lawful commands and orders; (b) to maintain public trust in the Canadian Forces as a disciplined armed force; (c) to denounce unlawful conduct; (d) to deter offenders and other persons from committing offences; (e) to assist in rehabilitating offenders; (f) to assist in reintegrating offenders into military service; (g) to separate offenders, if necessary, from other officers or non-commissioned members or from society generally; (h) to provide reparations for harm done to victims or to the community; and (i) to promote a sense of responsibility in offenders, and an acknowledgment of the harm done to victims and to the community. Fundamental principle of sentencing 203.2 A sentence must be proportionate to the gravity of the offence and the degree of responsibility of the offender. Other sentencing principles 203.3 A service tribunal that imposes a sentence shall also take into consideration the following principles: (a) a sentence should be increased or reduced to account for any relevant aggravating or mitigating circumstances relating to the offence or the offender, and aggravating circumstances include, but are not restricted to, evidence establishing that (i) the offender, in committing the offence, abused their rank or other position of trust or authority, C. 24 National (ii) the offence was motivated by bias, prejudice or hate based on race, national or ethnic origin, language, colour, religion, sex, age, mental or physical disability or sexual orientation, or any other similar factor, (iii) the offender, in committing the offence, abused their spouse or common-law partner, (iv) the offender, in committing the offence, abused a person under the age of 18 years, (v) the commission of the offence resulted in substantial harm to the conduct of a military operation, (vi) the offence was committed in a theatre of hostilities, (vii) the offence was committed for the benefit of, at the direction of or in association with a criminal organization, or (viii) the offence was a terrorism offence; (b) a sentence should be similar to sentences imposed on similar offenders for similar offences committed in similar circumstances; (c) an offender should not be deprived of liberty by imprisonment or detention if less restrictive sanctions may be appropriate in the circumstances; (d) a sentence should be the least severe sentence required to maintain discipline, efficiency and morale; and (e) any indirect consequences of the finding of guilty or the sentence should be taken into consideration. Abuse of persons under age of 18 203.4 When a service tribunal imposes a sentence for an offence that involved the abuse of a person under the age of 18 years, it shall give primary consideration to the objectives of denunciation and deterrence of such conduct. 2011-2012-2013 Défense n Facts Relevant to the Determination of a Sentence Disputed facts 203.5 (1) If there is a dispute with respect to any fact that is relevant to the determination of a sentence, (a) the court martial shall request that evidence be adduced as to the existence of the fact unless it is satisfied that sufficient evidence was adduced at trial; (b) subject to paragraph (c), the court martial shall be satisfied on a balance of probabilities of the existence of the disputed fact before relying on it in determining the sentence; and (c) the prosecutor shall establish, by proof beyond a reasonable doubt, the existence of any aggravating fact or any previous conviction of the accused person. Panel (2) In the case of a General Court Martial, the court martial (a) shall accept as proven all facts, express or implied, that are essential to the court martial panel’s finding of guilty; and (b) may find any other relevant fact that was disclosed by evidence at the trial to be proven, or hear evidence presented by either party with respect to that fact. Victim Impact Statement Duty to consider victim impact statement 203.6 (1) For the purpose of determining the sentence to be imposed on an offender or whether the offender should be discharged absolutely in respect of any offence, a court martial shall consider the statement of any victim of the offence describing the harm done to, or loss suffered by, the victim arising from the commission of the offence. Procedure (2) A victim’s statement must be prepared in the form, and submitted in accordance with the procedures, provided for by regulations made by the Governor in Council. Presentation of statement (3) Unless the court martial considers that it would not be in the best interests of the administration of military justice, the court martial shall, at the victim’s request, permit C. 24 National them to read their statement or to present the statement in any other manner that the court martial considers appropriate. Evidence concerning victim admissible (4) Whether or not a statement has been prepared and submitted, the court martial may consider any other evidence concerning any victim of the offence for the purpose of determining the sentence to be imposed on the offender or if the offender should be discharged absolutely. Inquiry by court martial 203.7 (1) As soon as feasible after a finding of guilty and in any event before imposing sentence, the court martial shall inquire of the prosecutor or any victim of the offence, or any person representing a victim of the offence, whether the victim has been advised that they may prepare a statement. Adjournment (2) On application of the prosecutor or a victim or on its own motion, the court martial may adjourn the proceedings to permit a victim to prepare a statement or to present evidence in accordance with subsection 203.6(4), if the court martial is satisfied that the adjournment would not interfere with the proper administration of military justice. Absolute Discharge Absolute discharge 203.8 (1) If an accused person pleads guilty to or is found guilty of an offence — other than an offence for which a minimum punishment is prescribed by law or an offence punishable by imprisonment for 14 years or for life — the service tribunal before which the accused appears may, if it considers it to be in the accused person’s best interests and not contrary to the public interest, instead of convicting the accused person, direct that they be discharged absolutely. Effect of discharge (2) If a service tribunal directs that an offender be discharged absolutely of an offence, the offender is deemed not to have been convicted of the offence, except that (a) they may appeal from the determination of guilt as if it were a conviction in respect of the offence; 2011-2012-2013 Défense n (b) in the case of a direction to discharge made by a court martial, the Minister may appeal from the decision not to convict the offender of the offence as if that decision were a finding of not guilty in respect of the offence; and (c) the offender may plead autrefois convict in respect of any subsequent charge relating to the offence. References to section 730 of Criminal Code (3) A reference in any Act of Parliament to a discharge under section 730 of the Criminal Code is deemed to include an absolute discharge under subsection (1). Restitution Restitution order 203.9 A court martial that imposes a sentence on an offender or directs that an offender be discharged absolutely may, on application of the Director of Military Prosecutions or on its own motion, in addition to any other measure imposed on the offender, order that the offender make restitution to another person as follows: (a) in the case of damage to, or the loss or destruction of, the property of any person as a result of the commission of the offence or the arrest or attempted arrest of the offender, by paying to the person an amount that is not more than the replacement value of the property as of the date the order is imposed, less the value of any part of the property that is returned to that person as of the date it is returned, if the amount is readily ascertainable; (b) in the case of bodily or psychological harm to any person as a result of the commission of the offence or the arrest or attempted arrest of the offender, by paying to the person an amount that is not more than all pecuniary damages incurred as a result of the harm, including loss of income or support, if the amount is readily ascertainable; and (c) in the case of bodily harm or threat of bodily harm to a person — who at the relevant time was the offender’s spouse, common-law partner or child or any other member of the offender’s household — as a result of the commission of the offence or the arrest or attempted arrest of the offender, by C. 24 National paying to the person, independently of any amount ordered to be paid under paragraphs (a) and (b), an amount that is not more than the actual and reasonable expenses incurred by that person, as a result of moving out of the offender’s household, for temporary housing, food, child care and transportation, if the amount is readily ascertainable. Enforcing restitution order 203.91 If an amount that is ordered to be paid as restitution is not paid without delay, the person to whom the amount was ordered to be paid may, by filing the order, enter as a judgment the amount ordered to be paid in any court that has jurisdiction to enter a judgment for that amount, and that judgment is enforceable against the offender in the same manner as if it were a judgment rendered against the offender in that court in civil proceedings. Moneys found on offender 203.92 All or any part of an amount that is ordered to be paid as restitution may be taken out of moneys found in the offender’s possession and seized at the time of their arrest if the court martial making the order, on being satisfied that ownership of or right to possession of those moneys is not disputed by claimants other than the offender, directs it to be taken. Notice of orders of restitution 203.93 A court martial that makes an order of restitution shall cause notice of the content of the order, or a copy of the order, to be given to the person to whom the restitution is ordered to be paid. Civil remedy not affected 203.94 A civil remedy for an act or omission is not affected by reason only that an order of restitution has been made in respect of that act or omission. Passing of Sentence Only one sentence to be passed 203.95 Only one sentence shall be passed on an offender at a trial under the Code of Service Discipline and, if the offender is convicted of more than one offence, the sentence is good if any one of the offences would have justified it. 2011-2012-2013 Défense n 1998, c. 35, s. 57 63. Subsection 204(1) of the Act is replaced by the following: Commencement of term 204. (1) Subject to subsections (3) and 148(1) and sections 215 to 217, the term of a punishment of imprisonment or detention shall commence on the day on which the service tribunal pronounces sentence on the offender. 1998, c. 35, s. 60 64. Section 215 of the Act is replaced by the following: Suspension of execution of punishment 215. (1) If an offender is sentenced to imprisonment or detention, the execution of the punishment may be suspended by the service tribunal that imposes the punishment or, if the offender’s sentence is affirmed or substituted on appeal, by the Court Martial Appeal Court. Conditions (2) In suspending the execution of a punishment, the service tribunal or the Court Martial Appeal Court, as the case may be, shall impose the following conditions on the offender: (a) to keep the peace and be of good behaviour; (b) to attend any hearing under section 215.2 when ordered to do so by the appropriate person referred to in any of paragraphs 215.2(1)(a) to (c); and (c) in the case of a person who is not an officer or a non-commissioned member, to notify the Provost Marshal in advance of any change of name or address, and to promptly notify the Provost Marshal of any change of employment or occupation. Other conditions (3) A service tribunal or the Court Martial Appeal Court may, in addition to the conditions described in subsection (2), impose any reasonable conditions. Term if suspended punishment put into execution (4) If a punishment that has been suspended under subsection (1) is put into execution, the term of the punishment is deemed to commence on the day on which it is put into execution, but there shall be deducted from the term any time during which the offender has been incarcerated following the pronouncement of the sentence. C. 24 Varying conditions 215.1 On application by an offender, a condition imposed under subsection 215(3) may be varied, or another condition substituted for that condition, by National (a) the offender’s commanding officer, in the case of a condition imposed by a summary trial; (b) a military judge, in the case of a condition imposed by a court martial; or (c) a judge of the Court Martial Appeal Court, in the case of a condition imposed by that Court. Hearing into breach of conditions 215.2 (1) On application by a representative of the Canadian Forces who is a member of a class designated for that purpose by regulations made by the Governor in Council, a determination of whether an offender has breached a condition imposed under section 215 may be made by (a) the offender’s commanding officer, in the case of a condition imposed by a summary trial; (b) a military judge, in the case of a condition imposed by a court martial; or (c) a judge of the Court Martial Appeal Court, in the case of a condition imposed by that Court. Revocation of suspension or changes to conditions (2) If a person referred to in any of paragraphs (1)(a) to (c) determines, after giving the offender and the applicant an opportunity to make representations, that the offender has breached a condition, the person may (a) revoke the suspension of a punishment and commit the offender or, if the person is not empowered to commit the offender, direct an authority so empowered to do so; or (b) vary any conditions imposed under subsection 215(3) or section 215.1 and add or substitute other conditions as he or she sees fit. Non-appearance of accused person 215.3 A person who orders an offender to attend for a hearing under section 215.2 may, if the offender fails to attend as ordered, issue a 2011-2012-2013 Défense n warrant for the offender’s arrest in the form prescribed in regulations made by the Governor in Council. 1998, c. 35, s. 60 65. Subsections 216(1) and (2) of the Act are replaced by the following: Definition of “suspending authority” 216. (1) In this section and section 217, “suspending authority” means any authority prescribed to be a suspending authority in regulations made by the Governor in Council. Suspension of imprisonment or detention (2) A suspending authority may suspend a punishment of imprisonment or detention, whether or not the offender has already been committed to undergo that punishment, if there are imperative reasons relating to military operations or the offender’s welfare. Notification (2.1) A suspending authority that suspends a punishment shall, unless the punishment was included in a sentence that was imposed at a summary trial, provide written reasons for the suspension to any person prescribed in regulations made by the Governor in Council. Committal after suspension (2.2) A suspending authority may — if the reasons described in subsection (2) no longer apply or if the offender’s conduct is inconsistent with the reasons for which the punishment was suspended — revoke the suspension of a punishment and commit the offender or, if the person is not empowered to commit the offender, direct an authority so empowered to do so. 66. Subsection 217(1) of the Act is replaced by the following: Review and remission 217. (1) If a punishment has been suspended, it may at any time, and shall at intervals of not more than three months, be reviewed by a suspending authority. The suspending authority may, at the time of the review and in accordance with regulations made by the Governor in Council, remit the punishment. 67. Section 218 of the Act is repealed. 68. The Act is amended by adding the following after section 226: C. 24 National Parole Eligibility Sentence of imprisonment for life 226.1 (1) A court martial that imposes a punishment of imprisonment for life shall pronounce the following sentence: (a) in the case of a person who has been convicted of having committed traitorously an offence of misconduct in the presence of an enemy (section 73 or 74), an offence related to security (section 75) or an offence in relation to prisoners of war (section 76), imprisonment for life without eligibility for parole until the person has served 25 years of the sentence; (b) in the case of a person who has been convicted of an offence of high treason or an offence of first degree murder, imprisonment for life without eligibility for parole until the person has served 25 years of the sentence; (c) in the case of a person who has been convicted of an offence of second degree murder and has previously been convicted of culpable homicide that is murder, imprisonment for life without eligibility for parole until the person has served 25 years of the sentence; (d) in the case of a person who has been convicted of an offence of second degree murder, imprisonment for life without eligibility for parole until the person has served at least 10 years of the sentence or any greater number of years, not being more than 25, that has been substituted under subsection (2); or (e) in the case of a person who has been convicted of any other offence, imprisonment for life with normal eligibility for parole. Provisions of Criminal Code apply (2) Sections 745.1 to 746.1 of the Criminal Code apply, with any modifications that the circumstances require, to a sentence of imprisonment for life that is imposed under this Act, and for that purpose (a) a reference in sections 745.2 and 745.3 of the Criminal Code to a jury shall be read as a reference to the panel of a General Court Martial; and 2011-2012-2013 Défense n (b) in the case of a conviction that took place outside Canada, a reference in section 745.6 of the Criminal Code to the province in which a conviction took place shall be read as a reference to the province in which the offender is incarcerated when they make an application under that section. Power of court martial to delay parole 226.2 (1) Despite section 120 of the Corrections and Conditional Release Act, if a person receives a sentence of imprisonment for life that is imposed otherwise than as a minimum punishment or a sentence of imprisonment for two years or more on conviction for an offence set out in Schedule I or II to that Act that is punishable under section 130 of this Act, a court martial may order that the portion of the sentence that must be served before the person may be released on full parole is one half of the sentence or 10 years, whichever is less. Condition (2) The court martial may only make the order if it is satisfied, having regard to the circumstances of the commission of the offence and the person’s character and circumstances, that the expression of society’s denunciation of the offence or the objective of specific or general deterrence requires that the order be made. Criminal organization offences (3) Despite section 120 of the Corrections and Conditional Release Act, if a person receives a sentence of imprisonment for life that is imposed otherwise than as a minimum punishment or a sentence of imprisonment for two years or more on conviction under this Act for a criminal organization offence, the court martial may order that the portion of the sentence that must be served before the person may be released on full parole is one half of the sentence or 10 years, whichever is less. Power of court martial to delay parole (4) Despite section 120 of the Corrections and Conditional Release Act, if a person receives a sentence of imprisonment of two years or more, including a sentence of imprisonment for life, on conviction under this Act for C. 24 National a terrorism offence, the court martial shall order that the portion of the sentence that must be served before the person may be released on full parole is one half of the sentence or 10 years, whichever is less, unless the court martial is satisfied, having regard to the circumstances of the commission of the offence and the person’s character and circumstances, that the expression of society’s denunciation of the offence and the objectives of specific or general deterrence would be adequately served by a period of parole ineligibility determined in accordance with the Corrections and Conditional Release Act. Objectives (5) The paramount objectives that are to guide the court martial under this section are denunciation and specific or general deterrence, with the rehabilitation of the person, in all cases, being subordinate to those paramount objectives. 69. Section 230 of the Act is amended by striking out “or” at the end of paragraph (f) and by adding the following after paragraph (g): (h) the legality of an order made under section 147.1 or 226.2 and, with leave of the Court or a judge of the Court, the reasonableness of any period imposed under section 147.2; (i) the legality of an order made under section 148 and the legality or, with leave of the Court or a judge of the Court, the severity of any condition imposed under that section; (j) the legality or, with leave of the Court or a judge of the Court, the severity of a restitution order made under section 203.9 or the legality of an order made under section 249.25; or (k) the legality of a suspension of a sentence of imprisonment or detention and the legality or, with leave of the Court or a judge of the Court, the severity of any condition imposed under subsection 215(3). 2011-2012-2013 Défense n 70. Section 230.1 of the Act is amended by striking out “or” at the end of paragraph (g) and by adding the following after paragraph (h): (i) the legality of an order made under section 147.1 or 226.2 and, with leave of the Court or a judge of the Court, the reasonableness of any period imposed under section 147.2; (j) the legality of an order made under section 148 and the legality or, with leave of the Court or a judge of the Court, the severity of any condition imposed under that section; (k) the legality or, with leave of the Court or a judge of the Court, the severity of a restitution order made under section 203.9 or the legality of an order made under section 249.25; or (l) the legality of a suspension of a sentence of imprisonment or detention and the legality or, with leave of the Court or a judge of the Court, the severity of any condition imposed under subsection 215(3). 1998, c. 35, s. 82 71. (1) Subsection 249.18(2) of the Act is replaced by the following: Tenure of office (2) The Director of Defence Counsel Services holds office during good behaviour for a term of not more than four years. The Minister may remove the Director of Defence Counsel Services from office for cause on the recommendation of an inquiry committee established under regulations made by the Governor in Council. Powers of inquiry committee (2.1) An inquiry committee has the same powers, rights and privileges — other than the power to punish for contempt — as are vested in a superior court of criminal jurisdiction with respect to (a) the attendance, swearing and examination of witnesses; (b) the production and inspection of documents; C. 24 National (c) the enforcement of its orders; and (d) all other matters necessary or proper for the due exercise of its jurisdiction. 1998, c. 35, s. 82 (2) Subsection 249.18(3) of the French version of the Act is replaced by the following: Nouveau mandat (3) Le mandat du directeur du service d’avocats de la défense est renouvelable. 1998, c. 35, s. 82 72. Subsection 249.21(1) of the French version of the Act is replaced by the following: Avocats 249.21 (1) Le directeur du service d’avocats de la défense peut être assisté par des avocats inscrits au barreau d’une province. 73. The Act is amended by adding the following after section 249.21: Appeal committee 249.211 (1) The Governor in Council may by regulation establish a committee to determine, on the basis of the factors prescribed in regulations made by the Governor in Council, whether legal services should be provided by the Director of Defence Counsel Services to a person who exercises the right to appeal under section 230 or 245. Protection of committee members (2) No criminal or civil proceedings lie against a member of the committee for anything done, reported or said in good faith in the exercise or purported exercise of a power or in the performance or purported performance of a duty or function of the committee. 1998, c. 35, s. 82 74. Subsection 249.25(1) of the Act is replaced by the following: Restitution of property in case of conviction 249.25 (1) A service tribunal that convicts or discharges absolutely a person of an offence shall order that any property obtained by the commission of the offence shall be restored to the person apparently entitled to it if, at the time of the trial, the property is before the service tribunal or has been detained so that it can be immediately restored under the order to the person so entitled. 75. The Act is amended by adding the following after section 249.26: 2011-2012-2013 Défense n Criminal Record Convictions for certain offences 249.27 (1) A person who is convicted of any of the following offences, or who has been convicted of any of them before the coming into force of this section, has not been convicted of a criminal offence: (a) an offence described in section 85, 86, 87, 89, 90, 91, 95, 96, 97, 99, 101, 101.1, 102, 103, 108, 109, 112, 116, 117, 118, 118.1, 120, 121, 122, 123, 126 or 129 for which the offender is sentenced to (i) a severe reprimand, (ii) a reprimand, (iii) a fine not exceeding basic pay for one month, or (iv) a minor punishment; (b) an offence under section 130 that constitutes a contravention within the meaning of the Contraventions Act. Criminal Records Act (2) An offence referred to in paragraph (1)(a) or (b) does not constitute an offence for the purposes of the Criminal Records Act. 1998, c. 35, s. 82 76. (1) The definition “military police” in section 250 of the Act is repealed. 1998, c. 35, s. 82 (2) The definition “plainte pour inconduite” in section 250 of the French version of the Act is replaced by the following: « plainte pour inconduite » “conduct complaint” « plainte pour inconduite » Plainte déposée aux termes du paragraphe 250.18(1) contre un policier militaire concernant sa conduite. 1998, c. 35, s. 82 77. Subsection 250.1(11) of the French version of the Act is replaced by the following: Serment (11) Avant d’entrer en fonctions, les membres prêtent le serment suivant : Moi, .........., je jure (ou j’affirme solennellement) que j’exercerai fidèlement et honnêtement les devoirs qui m’incombent en ma qualité de membre de la Commission d’examen des plaintes concernant la police militaire en conformité avec les prescriptions de la Loi sur la défense nationale applicables à celle-ci, ainsi que toutes règles et instructions établies sous son régime, et que je ne révélerai ni ne ferai connaître, sans y avoir été dûment autorisé(e), C. 24 National rien de ce qui parviendra à ma connaissance en raison de mes fonctions. (Dans le cas du serment, ajouter : Ainsi Dieu me soit en aide.) 1998, c. 35, s. 82 78. (1) Subsection 250.18(2) of the French version of the Act is replaced by the following: Absence de préjudice (2) La plainte peut être déposée même en l’absence de préjudice pour le plaignant. (2) Section 250.18 of the Act is amended by adding the following after subsection (2): No penalty for complaint (3) A person may not be penalized for exercising the right to make a conduct complaint so long as the complaint is made in good faith. 79. Section 250.19 of the Act is amended by adding the following after subsection (2): No penalty for complaint (3) A person may not be penalized for exercising the right to make an interference complaint so long as the complaint is made in good faith. 1998, c. 35, s. 82 80. Subparagraphs 250.21(2)(c)(ii) and (iii) of the French version of the Act are replaced by the following: (ii) le président, le chef d’état-major de la défense, le juge-avocat général et le grand prévôt dans le cas d’une plainte pour ingérence dont fait l’objet un officier ou militaire du rang, (iii) le président, le sous-ministre, le jugeavocat général et le grand prévôt dans le cas d’une plainte pour ingérence dont fait l’objet un cadre supérieur du ministère. 1998, c. 35, s. 82 81. Section 250.22 of the French version of the Act is replaced by the following: Avis — plainte pour inconduite 250.22 Dans les meilleurs délais après la réception ou la notification d’une plainte pour inconduite, le grand prévôt avise par écrit la personne qui en fait l’objet de sa teneur, pour autant que cela, à son avis, ne risque pas de nuire à la tenue d’une enquête sous le régime de la présente loi. 2011-2012-2013 Défense n 1998, c. 35, s. 82 82. Subsection 250.24(2) of the French version of the Act is replaced by the following: Avis du retrait (2) Le cas échéant, le président en avise aussitôt, par écrit, le grand prévôt et la personne qui fait l’objet de la plainte. 83. The Act is amended by adding the following after section 250.26: Deadline for resolving or disposing of complaint 250.261 The Provost Marshal shall resolve or dispose of a conduct complaint — other than a complaint that results in an investigation of an alleged criminal or service offence — within one year after receiving or being notified of it. 1998, c. 35, s. 82 84. (1) Subsection 250.27(1) of the French version of the Act is replaced by the following: Règlement amiable 250.27 (1) Dès réception ou notification de la plainte pour inconduite, le grand prévôt décide si elle peut être réglée à l’amiable; avec le consentement du plaignant et de la personne qui en fait l’objet, il peut alors tenter de la régler. 1998, c. 35, s. 82 (2) Subsection 250.27(3) of the French version of the Act is replaced by the following: Déclarations inadmissibles (3) Les réponses ou déclarations faites, dans le cadre d’une tentative de règlement amiable, par le plaignant ou par la personne qui fait l’objet de la plainte ne peuvent être utilisées devant une juridiction disciplinaire, criminelle, administrative ou civile, sauf si leur auteur les a faites, tout en les sachant fausses, dans l’intention de tromper. 1998, c. 35, s. 82 (3) Subsection 250.27(6) of the French version of the Act is replaced by the following: Consignation du règlement amiable (6) Tout règlement amiable doit être consigné en détail, approuvé par écrit par le plaignant et la personne qui fait l’objet de la plainte et notifié par le grand prévôt au président. 1998, c. 35, s. 82 85. Subsection 250.28(3) of the French version of the Act is replaced by the following: C. 24 Avis (3) Le cas échéant, il avise par écrit de sa décision le plaignant, ainsi que, si elle a déjà reçu notification de la plainte en application de l’article 250.22, la personne qui en fait l’objet, en faisant état à la fois des motifs de sa décision et du droit du plaignant de renvoyer sa plainte devant la Commission pour examen. 1998, c. 35, s. 82 86. The portion of section 250.29 of the French version of the Act before paragraph (a) is replaced by the following: Rapport d’enquête 250.29 Au terme de l’enquête, le grand prévôt transmet au plaignant, à la personne qui fait l’objet de la plainte et au président un rapport comportant les éléments suivants : 1998, c. 35, s. 82 87. Subsection 250.3(1) of the French version of the Act is replaced by the following: Rapports provisoires 250.3 (1) Au plus tard soixante jours après la réception ou la notification de la plainte et, par la suite, tous les trente jours, le grand prévôt transmet au plaignant, à la personne qui fait l’objet de la plainte et au président un rapport écrit sur l’état d’avancement de l’affaire. 1998, c. 35, s. 82 88. Subsection 250.35(3) of the French version of the Act is replaced by the following: Avis (3) Le cas échéant, il avise par écrit de sa décision le plaignant, la personne qui fait l’objet de la plainte, le chef d’état-major de la défense ou le sous-ministre, selon le cas, le juge-avocat général et le grand prévôt. L’avis fait mention des motifs de sa décision. 1998, c. 35, s. 82 89. Paragraphs 250.36(b) and (c) of the French version of the Act are replaced by the following: National b) le chef d’état-major de la défense, dans le cas où un officier ou militaire du rang fait l’objet de la plainte; c) le sous-ministre, dans le cas où un cadre supérieur du ministère fait l’objet de la plainte; 1998, c. 35, s. 82 90. Subsection 250.38(3) of the French version of the Act is replaced by the following: 2011-2012-2013 Défense n Avis (3) S’il décide de faire tenir une enquête, il transmet un avis écrit motivé de sa décision au plaignant, à la personne qui fait l’objet de la plainte, au ministre, au chef d’état-major de la défense ou au sous-ministre, selon le cas, au juge-avocat général et au grand prévôt. 1998, c. 35, s. 82 91. Subsection 250.4(1) of the French version of the Act is replaced by the following: Audience 250.4 (1) Le président, s’il décide de convoquer une audience, désigne le ou les membres de la Commission qui la tiendront et transmet un avis écrit motivé de sa décision au plaignant, à la personne qui fait l’objet de la plainte, au ministre, au chef d’état-major de la défense ou au sous-ministre, selon le cas, au juge-avocat général et au grand prévôt. 1998, c. 35, s. 82 92. Subsection 250.43(1) of the French version of the Act is replaced by the following: Avis de l’audience 250.43 (1) Le plus tôt possible avant le début de l’audience, la Commission signifie au plaignant et à la personne qui fait l’objet de la plainte un avis écrit en précisant les date, heure et lieu. 1998, c. 35, s. 82 93. Section 250.44 of the French version of the Act is replaced by the following: Droits des intéressés 250.44 Le plaignant, la personne qui fait l’objet de la plainte et toute autre personne qui convainc la Commission qu’elle a un intérêt direct et réel dans celle-ci doivent avoir toute latitude de présenter des éléments de preuve à l’audience, d’y contre-interroger les témoins et d’y faire des observations, en personne ou par l’intermédiaire d’un avocat. 1998, c. 35, s. 82 94. Subsection 250.49(2) of the French version of the Act is replaced by the following: Exception (2) Dans le cas où le grand prévôt fait l’objet de la plainte, c’est le chef d’état-major de la défense qui est chargé de la révision. 1998, c. 35, s. 82 95. Section 250.5 of the French version of the Act is replaced by the following: C. 24 Révision — plainte pour ingérence 250.5 (1) Sur réception du rapport établi au titre des articles 250.36, 250.39 ou 250.48, la plainte pour ingérence est révisée à la lumière des conclusions et recommandations qu’il contient par le chef d’état-major de la défense, dans le cas où la personne qui en fait l’objet est un officier ou militaire du rang, ou par le sousministre, dans le cas où elle est un cadre supérieur du ministère. Exception (2) Dans le cas où le chef d’état-major de la défense ou le sous-ministre fait l’objet de la plainte, c’est le ministre qui est chargé de la révision. 1998, c. 35, s. 82 96. Subsection 250.53(2) of the French version of the Act is replaced by the following: Destinataires (2) Il en transmet copie au ministre, au sousministre, au chef d’état-major de la défense, au juge-avocat général, au grand prévôt, au plaignant, à la personne qui fait l’objet de la plainte ainsi qu’à toute personne qui a convaincu la Commission qu’elle a un intérêt direct et réel dans la plainte. 1998, c. 35, s. 82 97. Section 251.2 of the Act is replaced by the following: Witness fees and allowances 251.2 A person, other than an officer or noncommissioned member or an officer or employee of the Department, summoned or attending to give evidence before a court martial, the Grievances Committee, the Military Judges Inquiry Committee, the Military Police Complaints Commission, a board of inquiry, a commissioner taking evidence under this Act or any inquiry committee established under the regulations is entitled in the discretion of that body to receive the like fees and allowances for so doing as if summoned to attend before the Federal Court. National 98. The heading before section 267 of the Act is replaced by the following: LIMITATION OR PRESCRIPTION PERIODS, LIABILITY AND EXEMPTIONS 99. Subsection 269(1) of the Act is replaced by the following: 2011-2012-2013 Limitation or prescription period Défense n 269. (1) Unless an action or other proceeding is commenced within two years after the day on which the act, neglect or default complained of occurred, no action or other proceeding lies against Her Majesty or any person for (a) an act done in pursuance or execution or intended execution of this Act or any regulations or military or departmental duty or authority; (b) any neglect or default in the execution of this Act or any regulations or military or departmental duty or authority; or (c) an act or any neglect or default that is incidental to an act, neglect or default described in paragraph (a) or (b). Prosecutions (1.1) A prosecution in respect of an offence — other than an offence under this Act, the Geneva Conventions Act or the Crimes Against Humanity and War Crimes Act — relating to an act, neglect or default described in subsection (1) may not be commenced after six months from the day on which the act, neglect or default occurred. R.S., c. 31 (1st Supp.), s. 60 (Sch. I, s. 56) 100. Section 272 of the Act is replaced by the following: Arrest of dependants 272. The dependants, as defined by regulation, of officers and non-commissioned members on service or active service in any place out of Canada who are alleged to have committed an offence under the laws applicable in that place may be arrested by a member of the military police and may be handed over to the appropriate authorities of that place. 101. The Act is amended by adding the following after section 273.6: INDEPENDENT REVIEW Review 273.601 (1) The Minister shall cause an independent review of the following provisions, and their operation, to be undertaken: (a) sections 18.3 to 18.6; (b) sections 29 to 29.28; C. 24 National (c) Parts III and IV; and (d) sections 251, 251.2, 256, 270, 272, 273 to 273.5 and 302. Report to Parliament (2) The Minister shall cause a report of a review to be laid before each House of Parliament within seven years after the day on which this section comes into force, and within every seven-year period after the tabling of a report under this subsection. Amending legislation (3) However, if an Act of Parliament amends this Act based on an independent review, the next report shall be tabled within seven years after the day on which the amending Act is assented to. 2001, c. 41, s. 102 102. Subsection 273.63(1) of the French version of the Act is replaced by the following: Nomination du commissaire et durée du mandat 273.63 (1) Le gouverneur en conseil peut nommer, à titre inamovible pour une période maximale de cinq ans, un juge surnuméraire ou un juge à la retraite d’une juridiction supérieure qu’il charge de remplir les fonctions de commissaire du Centre de la sécurité des télécommunications. R.S., c. 31 (1st Supp.), s. 60 (Sch. I, s. 63) 103. Subsection 299(2) of the Act is replaced by the following: Certificate of Judge Advocate General (2) A certificate that appears to have been signed by the Judge Advocate General, or by any person whom the Judge Advocate General may appoint for that purpose, attesting that an officer or non-commissioned member was convicted or discharged absolutely under this Act of desertion or absence without leave or that the officer or non-commissioned member was or has been continuously absent without leave for six months or more, and setting out the date of commencement and, if applicable, the duration of the desertion, absence without leave or continuous absence without leave, is for the purposes of proceedings under this section evidence of the facts attested to in that certificate. 1998, c. 35, s. 90 104. Paragraph 302(d) of the Act is replaced by the following: 2011-2012-2013 Défense n (d) prints observations or uses words likely to bring a proceeding under Part II, III or IV into disrepute or likely to influence improperly a board of inquiry, the Grievances Committee, the Military Judges Inquiry Committee, a service tribunal, a commissioner taking evidence under this Act, the Military Police Complaints Commission, an inquiry committee established under the regulations or a witness at a proceeding under Part II, III or IV; or 105. The Act is amended by adding the following after section 306: Applications for employment 307. Every person who uses or authorizes the use of an application form, for or relating to any of the following matters, that contains a question that by its terms requires the applicant to disclose a conviction for an offence referred to in paragraph 249.27(1)(a) or (b) is guilty of an offence and liable on summary conviction to a fine of not more than $500 or to imprisonment for a term of not more than six months, or to both: (a) employment in any department set out in Schedule I to the Financial Administration Act; (b) employment by any Crown corporation, as defined in subsection 83(1) of the Financial Administration Act; (c) enrolment in the Canadian Forces; or (d) employment in or in connection with the operation of any work, undertaking or business that is within the legislative authority of Parliament. Terminology 106. The English version of the Act is amended by replacing “Grievance Board” with “Grievances Committee” in the following provisions: (a) sections 29.12 and 29.13; (b) subsection 29.17(1); (c) sections 29.18 to 29.28; (d) subsection 118(1); C. 24 National (e) section 251.2; and (f) paragraph 302(d). Terminology 107. The French version of the Act is amended by replacing “prévôt” with “grand prévôt” in the following provisions: (a) subsection 227.04(3); (b) subparagraph 227.05(1)(d)(iii); (c) subsection 227.07(1); (d) subsection 227.08(4); (e) section 227.11; (f) subsection 227.13(3); (g) subsections 227.15(4) and (5); (h) subsection 227.16(3); (i) subsections 227.18(1) and (2); (j) subsections 227.19(1) and (2); (k) section 227.21; (l) subsection 240.5(3); (m) subsection 250.21(1) and subparagraph 250.21(2)(c)(i); (n) sections 250.25 and 250.26; (o) subsection 250.27(4); (p) subsection 250.28(1); (q) subsection 250.31(2); (r) subsection 250.32(3); (s) subsections 250.34(2) and (3); (t) subsection 250.35(1); (u) paragraph 250.36(e); (v) paragraph 250.37(1)(d); (w) subsection 250.38(5); (x) section 250.39; (y) section 250.48; and (z) subsection 250.49(1). Terminology 108. The French version of the Act is amended by replacing “mise en cause” and “mise en cause par la plainte” with “qui fait l’objet de la plainte” in the following provisions: 2011-2012-2013 Défense n (a) section 250.23; (b) subsection 250.27(5); (c) subsection 250.3(3); (d) subsections 250.33(1) and (3); (e) paragraph 250.37(1)(b) and subsection 250.37(3); (f) subsection 250.38(4); and (g) section 250.46. TRANSITIONAL PROVISIONS Military judges continuing in office 109. A person who, immediately before the coming into force of this section, held office as a military judge shall continue in office as if the person had been appointed under subsection 165.21(1) of the National Defence Act, as enacted by section 41. Members of Inquiry Committee continuing in office 110. A person who, immediately before the coming into force of this section, held office as a member of an Inquiry Committee established under subsection 165.21(2) of the National Defence Act, as it read before the coming into force of section 41, shall continue in office as if the person had been appointed under subsection 165.31(1) of the National Defence Act, as enacted by section 45. Members of Compensation Committee continuing in office 111. A person who, immediately before the coming into force of this section, held office as a member of a Compensation Committee established under subsection 165.22(2) of the National Defence Act, as it read before the coming into force of section 41, shall continue in office as if the person had been appointed under subsection 165.33(1) of the National Defence Act, as enacted by section 45. Inquiry by Inquiry Committee 112. An inquiry under subsection 165.21(2) of the National Defence Act, as it read before the coming into force of section 41, that, immediately before the coming into force of this section, had not been completed shall be continued as an inquiry under sections 165.31 and 165.32 of the National Defence Act, as enacted by section 45. C. 24 Review by Compensation Committee 113. A review under subsection 165.22(2) of the National Defence Act, as it read before the coming into force of section 41, that, immediately before the coming into force of this section, had not been completed shall be continued as an inquiry under sections 165.33 to 165.37 of the National Defence Act, as enacted by section 45. Limitation or prescription period 114. The limitation or prescription period set out in subsection 269(1) of the National Defence Act, as enacted by section 99, applies only in respect of an act, neglect or default that occurs after the coming into force of section 99. National CONSEQUENTIAL AMENDMENTS R.S., c. A-1 ACCESS TO INFORMATION ACT 1998, c. 35, s. 106 115. Schedule I to the Access to Information Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian Forces Grievance Board Comité des griefs des Forces canadiennes 116. Schedule I to the Act is amended by adding the following in alphabetical order under the heading “OTHER GOVERNMENT INSTITUTIONS”: Military Grievances External Review Committee Comité externe d’examen des griefs militaires R.S., c. C-46 CRIMINAL CODE Terminology 117. The French version of the Criminal Code is amended by replacing “prévôt” with “grand prévôt” in the following provisions: (a) section 5 of Form 52 in Part XXVIII; and (b) section 5 of Form 53 in Part XXVIII. 2011-2012-2013 Défense n R.S., c. F-11 FINANCIAL ADMINISTRATION ACT 1998, c. 35, s. 122 118. Schedule I.1 to the Financial Administration Act is amended by striking out the reference in column I to Canadian Forces Grievance Board Comité des griefs des Forces canadiennes and the corresponding reference in column II to “Minister of National Defence”. 119. Schedule I.1 to the Act is amended by adding, in alphabetical order in column I, a reference to Military Grievances External Review Committee Comité externe d’examen des griefs militaires and a corresponding reference in column II to “Minister of National Defence”. 2003, c. 22, s. 11 120. Schedule IV to the Act is amended by striking out the following: Canadian Forces Grievance Board Comité des griefs des Forces canadiennes 121. Schedule IV to the Act is amended by adding the following in alphabetical order: Military Grievances External Review Committee Comité externe d’examen des griefs militaires 2006, c. 9, s. 270 122. Part III of Schedule VI to the Act is amended by striking out the reference in column I to Canadian Forces Grievance Board Comité des griefs des Forces canadiennes and the corresponding reference in column II to “Chairperson”. 123. Part III of Schedule VI to the Act is amended by adding a reference to Military Grievances External Review Committee Comité externe d’examen des griefs militaires C. 24 National in alphabetical order in column I and a corresponding reference in column II to “Chairperson”. R.S., c. P-21 PRIVACY ACT 1998, c. 35, s. 123 124. The schedule to the Privacy Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian Forces Grievance Board Comité des griefs des Forces canadiennes 125. The schedule to the Act is amended by adding the following in alphabetical order under the heading “OTHER GOVERNMENT INSTITUTIONS”: Military Grievances External Review Committee Comité externe d’examen des griefs militaires 1992, c. 20 CORRECTIONS AND CONDITIONAL RELEASE ACT 2000, c. 24, s. 38 126. Subsection 120(1) of the Corrections and Conditional Release Act is replaced by the following: Time when eligible for full parole 120. (1) Subject to sections 746.1 and 761 of the Criminal Code and to any order made under section 743.6 of that Act, to subsection 226.1(2) of the National Defence Act and to any order made under section 226.2 of that Act, and to subsection 15(2) of the Crimes Against Humanity and War Crimes Act, an offender is not eligible for full parole until the day on which the offender has served a period of ineligibility of the lesser of one third of the sentence and seven years. References 127. The Act is amended by replacing every reference to section 140.3 of the National Defence Act with a reference to section 226.1 of the National Defence Act wherever it occurs in the following provisions: (a) the portion of subsection 17(1) after paragraph (d) and before paragraph (e); (b) the portion of subsection 18(2) before paragraph (a); 2011-2012-2013 Défense n (c) the portion of subsection 119(1) before paragraph (a); (d) subsections 119(1.1) and (1.2); (e) subsection 120.2(3); and (f) section 120.3. References 128. The Act is amended by replacing every reference to section 140.4 of the National Defence Act with a reference to section 226.2 of the National Defence Act wherever it occurs in the following provisions: (a) subsection 120(2); (b) subparagraph 120.2(1)(b)(i); and (c) the portion of subsection 121(1) before paragraph (a). 1998, c. 35 AN ACT TO AMEND THE NATIONAL DEFENCE ACT AND TO MAKE CONSEQUENTIAL AMENDMENTS TO OTHER ACTS 129. Section 96 of An Act to amend the National Defence Act and to make consequential amendments to other Acts, chapter 35 of the Statutes of Canada, 1998, is repealed. 2004, c. 10 Terminology SEX OFFENDER INFORMATION REGISTRATION ACT 130. The French version of the Sex Offender Information Registration Act is amended by replacing “prévôt” with “grand prévôt” in the following provisions: (a) subsections 8.2(1) to (7); and (b) subsection 12(2). 2004, c. 15 PUBLIC SAFETY ACT, 2002 131. Section 77 of the Public Safety Act, 2002 is repealed. COORDINATING AMENDMENTS 2011, c. 5 132. (1) In this section, “other Act” means the Protecting Canadians by Ending Sentence Discounts for Multiple Murders Act. C. 24 National (2) If section 6 of the other Act comes into force before section 68 of this Act, then, on the day on which that section 68 comes into force, paragraph 226.1(2)(a) of the National Defence Act is replaced by the following: (a) a reference in sections 745.2 to 745.3 of the Criminal Code to a jury shall be read as a reference to the panel of a General Court Martial; and (3) If section 68 of this Act comes into force before section 6 of the other Act, then that section 6 is replaced by the following: 6. Paragraph 226.1(2)(a) of the National Defence Act is replaced by the following: (a) a reference in sections 745.2 to 745.3 of the Criminal Code to a jury shall be read as a reference to the panel of a General Court Martial; and (4) If section 6 of the other Act comes into force on the same day as section 68 of this Act, then that section 6 is deemed to have come into force before that section 68 and subsection (2) applies as a consequence. Bill C-10 133. (1) Subsections (2) to (11) apply if Bill C-10, introduced in the 1st session of the 41st Parliament and entitled the Safe Streets and Communities Act (in this section referred to as the “other Act”), receives royal assent. (2) If subsection 22(1) of this Act comes into force before section 50 of the other Act, then that section 50 is repealed. (3) If section 50 of the other Act comes into force on the same day as subsection 22(1) of this Act, then that section 50 is deemed to have come into force before that subsection 22(1). (4) On the first day on which both section 76 of the other Act and section 19 of this Act are in force, the reference to section 140.4 of the National Defence Act in paragraph 120.1(1)(a) of the Corrections and Conditional Release Act is replaced by a reference to section 226.2 of the National Defence Act. 2011-2012-2013 Défense n (5) If section 127 of this Act comes into force before section 76 of the other Act, then, on the day on which that section 76 comes into force, the Corrections and Conditional Release Act is amended by replacing the reference to section 140.3 of the National Defence Act with a reference to section 226.1 of the National Defence Act in the following provisions: (a) subsection 120.2(3); and (b) section 120.3. (6) If section 76 of the other Act comes into force on the same day as section 127 of this Act, then that section 76 is deemed to have come into force before that section 127. (7) If section 128 of this Act comes into force before section 76 of the other Act, then, on the day on which that section 76 comes into force, subparagraph 120.2(1)(b)(i) of the Corrections and Conditional Release Act is amended by replacing the reference to section 140.4 of the National Defence Act with a reference to section 226.2 of the National Defence Act. (8) If section 76 of the other Act comes into force on the same day as section 128 of this Act, then that section 76 is deemed to have come into force before that section 128. (9) If subsection 77(1) of the other Act comes into force before section 19 of this Act, then, on the day on which that section 19 comes into force, the portion of subsection 121(1) of the Corrections and Conditional Release Act before paragraph (a) is amended by replacing the reference to section 140.3 of the National Defence Act with a reference to section 226.1 of the National Defence Act. (10) If section 19 of this Act comes into force before subsection 77(1) of the other Act, then, on the day on which that subsection 77(1) comes into force, the portion of subsection 121(1) of the Corrections and Conditional Release Act before paragraph (a) is amended by replacing the references to sections 140.3 C. 24 National and 140.4 of the National Defence Act with references to sections 226.1 and 226.2 of the National Defence Act, respectively. (11) If subsection 77(1) of the other Act comes into force on the same day as section 19 of this Act, then that subsection 77(1) is deemed to have come into force before that section 19 and subsection (9) applies as a consequence. Security of Tenure of Military Judges Act 134. (1) Subsections (2) and (3) apply if a Bill entitled the Security of Tenure of Military Judges Act (in this section referred to as the “other Act”) is introduced in the 1st session of the 41st Parliament and receives royal assent. (2) If section 41 of this Act comes into force before section 2 of the other Act, then that section 2 is deemed never to have come into force and the other Act is repealed. (3) If section 2 of the other Act comes into force on the same day as section 41 of this Act, then that section 2 is deemed to have come into force before that section 41. COMING INTO FORCE Order in council 135. (1) Subject to subsection (2), the provisions of this Act, other than subsections 2(2) to (4) and (6) and sections 3, 10, 11, 41 to 45, 106, 109 to 116, 118 to 125 and 132 to 134, come into force on a day or days to be fixed by order of the Governor in Council. Order in council (2) Sections 19, 68 and 126 to 128 come into force on a day to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 7 An Act to enhance the financial accountability and transparency of First Nations ASSENTED TO 27th MARCH, 2013 BILL C-27 SUMMARY This enactment enhances the financial accountability and transparency of First Nations. TABLE OF PROVISIONS AN ACT TO ENHANCE THE FINANCIAL ACCOUNTABILITY AND TRANSPARENCY OF FIRST NATIONS SHORT TITLE 1. First Nations Financial Transparency Act INTERPRETATION 2. Definitions 3. Purpose of Act 4. Application GENERAL FINANCIAL STATEMENTS AND SCHEDULE OF REMUNERATION AND EXPENSES PREPARATION AND INDEPENDENT AUDIT 5. Accounts and consolidated financial statements 6. Schedule DISCLOSURE 7. Copies — members 8. Internet site — First Nation 9. Internet site — Minister COURT REMEDIES AND ADMINISTRATIVE MEASURES ORDERS 10. Application by member of First Nation 11. Application by any person 12. Limitation ADMINISTRATIVE MEASURES 13. Power — Minister 60-61-62 ELIZABETH II —————— CHAPTER 7 An Act to enhance the financial accountability and transparency of First Nations [Assented to 27th March, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the First Nations Financial Transparency Act. INTERPRETATION Definitions “consolidated financial statements” « états financiers consolidés » “council” « conseil » “entity” « entité » “expenses” « dépenses » 2. The following definitions apply in this Act. “consolidated financial statements” means the financial statements of a First Nation — prepared in accordance with generally accepted accounting principles — in which the assets, liabilities, equity, income, expenses and cash flows of the First Nation and of those entities that are required by those principles to be included are presented as those of a single economic entity, as if the First Nation were a government reporting on its financial information. “council” has the same meaning as “council of the band” in subsection 2(1) of the Indian Act. “entity” means a corporation or a partnership, a joint venture or any other unincorporated association or organization. “expenses” includes the costs of transportation, accommodation, meals, hospitality and incidental expenses. C. 7 “First Nation” « première nation » “First Nation” means a band, as defined in subsection 2(1) of the Indian Act, but does not include a band that is party to a comprehensive self-government agreement given effect by an Act of Parliament. First Nations Finan “member” « membre » “member” has the same meaning as “member of a band” in subsection 2(1) of the Indian Act. “Minister” « ministre » “Minister” means the Minister of Indian Affairs and Northern Development. “remuneration” « rémunération » “remuneration” means any salaries, wages, commissions, bonuses, fees, honoraria and dividends and any other monetary benefits — other than the reimbursement of expenses — and non-monetary benefits. GENERAL Purpose of Act 3. The purpose of this Act is to enhance the financial accountability and transparency of First Nations by requiring the preparation and public disclosure of their audited consolidated financial statements and of the schedules of remuneration paid and expenses reimbursed to a First Nation’s chief and each of its councillors — acting in their capacity as such and in any other capacity, including their personal capacity — by the First Nation and by any entity that, in accordance with generally accepted accounting principles, is required to be consolidated with the First Nation. Application 4. This Act applies in respect of every First Nation’s financial year that begins after the day on which this Act comes into force. FINANCIAL STATEMENTS AND SCHEDULE OF REMUNERATION AND EXPENSES PREPARATION AND INDEPENDENT AUDIT Accounts and consolidated financial statements 5. (1) A First Nation must maintain its accounts and prepare its consolidated financial statements annually in accordance with generally accepted accounting principles, the primary sources of which are the handbooks — including the handbook respecting public sector accounting — of the Canadian Institute of Chartered Accountants, or its successor, as they are amended from time to time. 2011-2012-2013 Transparence financière Audit (2) A First Nation’s consolidated financial statements must be audited, in accordance with the generally accepted auditing standards of the Canadian Institute of Chartered Accountants, or its successor, by an independent auditor who is a member in good standing of a corporation, institute or association of accountants incorporated under an Act of the legislature of a province. Schedule 6. (1) A First Nation must annually prepare a document entitled “Schedule of Remuneration and Expenses” that sets out, separately, the remuneration paid and the expenses reimbursed to its chief and each of its councillors — acting in their capacity as such and in any other capacity, including their personal capacity — by the First Nation and by any entity that, in accordance with generally accepted accounting principles, is required to be consolidated with the First Nation. Distinct document (2) The schedule does not form part of the consolidated financial statements. Report (3) An auditor’s report or a review engagement report, as the case may be, prepared by the auditor referred to in subsection 5(2), must accompany the schedule. DISCLOSURE Copies — members 7. (1) A First Nation must, on the request of any of its members, provide the member with copies of any of the following documents: (a) its audited consolidated financial statements; (b) the Schedule of Remuneration and Expenses; (c) the auditor’s written report respecting the consolidated financial statements; and (d) the auditor’s report or the review engagement report, as the case may be, respecting the Schedule of Remuneration and Expenses. Time limit (2) The First Nation must provide the copies without delay, but has until 120 days after the end of the financial year in question to provide them if the request is received within those 120 days. C. 7 Fee (3) A First Nation may charge a fee for providing the copies, but the fee must not exceed the cost of the service. Internet site — First Nation 8. (1) A First Nation must publish the documents referred to in paragraphs 7(1)(a) to (d) on its Internet site, or cause those documents to be published on an Internet site, within 120 days after the end of each financial year. Documents archived (2) The documents referred to in subsection (1) must remain accessible to the public, on an Internet site, for at least 10 years. Discharging duty (3) Publishing any document on an Internet site is insufficient to discharge the First Nation’s duty to make copies of it available to its members who request that document. Internet site — Minister 9. The Minister must publish the documents referred to in paragraphs 7(1)(a) to (d) on the Department of Indian Affairs and Northern Development’s Internet site without delay after the First Nation has provided him or her with those documents or they have been published under subsection 8(1). First Nations Finan COURT REMEDIES AND ADMINISTRATIVE MEASURES ORDERS Application by member of First Nation 10. If a First Nation fails to provide copies of any document under section 7, any member of that First Nation may apply to a superior court for an order requiring the council to carry out the duties under that section within the period specified by the court. Application by any person 11. If a First Nation fails to publish any document under section 8, any person, including the Minister, may apply to a superior court for an order requiring the council to carry out the duties under that section within the period specified by the court. Limitation 12. An application for an order in respect of documents referred to in paragraphs 7(1)(a) to (d) for the most recent financial year may only be made after the expiry of 120 days after the end of that financial year. 2011-2012-2013 Transparence financière ADMINISTRATIVE MEASURES Power — Minister 13. (1) If a First Nation is in breach of any duty imposed on it under sections 5 to 8, the Minister may take one or more of the following measures: (a) require the council to develop an appropriate action plan to remedy the breach; (b) withhold moneys payable as a grant or contribution to the First Nation under an agreement that is in force on the day on which the breach occurs and that is entered into by the First Nation and Her Majesty in right of Canada as represented by the Minister, solely or in combination with other ministers of the Crown, until the First Nation has complied with its duty; or (c) terminate any agreement referred to in paragraph (b). Deeming (2) An amount withheld under paragraph (1)(b) is deemed to be an amount that is due or owing for the purposes of section 37.1 of the Financial Administration Act. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 6 An Act to assent to alterations in the law touching the Succession to the Throne ASSENTED TO 27th MARCH, 2013 BILL C-53 SUMMARY This enactment provides for the assent by Parliament to alterations in the law touching the Succession to the Throne agreed to on October 28, 2011 by the governments of Her Majesty’s Realms. 60-61-62 ELIZABETH II —————— CHAPTER 6 An Act to assent to alterations in the law touching the Succession to the Throne [Assented to 27th March, 2013] Preamble Whereas the Constitution Act, 1867 provides that the executive government and authority of and over Canada is vested in Her Majesty the Queen; Whereas representatives of the Realms of which Her Majesty is Sovereign agreed on October 28, 2011 to change the rules on succession to, and possession of, their respective Crowns so as to make succession not depend on gender and to end the disqualification arising from marrying a Roman Catholic; Whereas the following recital is set out in the preamble to the Statute of Westminster, 1931: “And whereas it is meet and proper to set out by way of preamble to this Act that, inasmuch as the Crown is the symbol of the free association of the members of the British Commonwealth of Nations, and as they are united by a common allegiance to the Crown, it would be in accord with the established constitutional position of all the members of the Commonwealth in relation to one another that any alteration in the law touching the Succession to the Throne or the Royal Style and Titles shall hereafter require the assent as well of the Parliaments of all the Dominions as of the Parliament of the United Kingdom”; C. 6 Succession to th And whereas Her Majesty’s Government of the United Kingdom has caused to be introduced in the Parliament of the United Kingdom a bill to ensure that succession not depend on gender and to end the disqualification arising from marrying a Roman Catholic; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: Short title Assent Coming into force 1. This Act may be cited as the Succession to the Throne Act, 2013. 2. The alteration in the law touching the Succession to the Throne set out in the bill laid before the Parliament of the United Kingdom and entitled A Bill to Make succession to the Crown not depend on gender; to make provision about Royal Marriages; and for connected purposes is assented to. 3. This Act comes into force on a day to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 25 An Act to give effect to the Yale First Nation Final Agreement and to make consequential amendments to other Acts ASSENTED TO 19th JUNE, 2013 BILL C-62 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to give effect to the Yale First Nation Final Agreement and to make consequential amendments to other Acts”. SUMMARY This enactment gives effect to the Yale First Nation Final Agreement. It also makes consequential amendments to other Acts. TABLE OF PROVISIONS AN ACT TO GIVE EFFECT TO THE YALE FIRST NATION FINAL AGREEMENT AND TO MAKE CONSEQUENTIAL AMENDMENTS TO OTHER ACTS Preamble SHORT TITLE 1. Yale First Nation Final Agreement Act 2. Definitions 3. Status of Agreement 4. Agreement given effect 5. Inconsistency with Agreement 6. Payments out of C.R.F. INTERPRETATION AGREEMENT APPROPRIATION LANDS 7. Fee simple estate TAXATION 8. Tax Treatment Agreement given effect 9. Not a treaty FISHERIES 10. Powers of Minister of Fisheries and Oceans 11. Not a treaty APPLICATION OF OTHER ACTS 12. Indian Act 13. Statutory Instruments Act APPLICATION OF LAWS OF BRITISH COLUMBIA 14. Incorporation by reference i GENERAL 15. Judicial notice of Agreements 16. Judicial notice of laws 17. Orders and regulations 18. Chapters 25 and 26 of Agreement 19. Notice of issues arising CONSEQUENTIAL AMENDMENTS 20. Access to Information Act 21. Fisheries Act 22. Payments in Lieu of Taxes Act 23. Privacy Act 24. Specific Claims Tribunal Act 25. Order in council COMING INTO FORCE 60-61-62 ELIZABETH II —————— CHAPTER 25 An Act to give effect to the Yale First Nation Final Agreement and to make consequential amendments to other Acts [Assented to 19th June, 2013] Preamble Whereas the Constitution Act, 1982 recognizes and affirms the existing Aboriginal and treaty rights of the Aboriginal peoples of Canada; Whereas the reconciliation between the prior presence of Aboriginal peoples and the assertion of sovereignty by the Crown is of significant social and economic importance to Canadians; Whereas Canadian courts have stated that this reconciliation is best achieved through negotiation; Whereas the Yale First Nation, the Government of Canada and the Government of British Columbia have negotiated the Agreement to achieve this reconciliation and to establish a new relationship among them; And whereas the Agreement requires that legislation be enacted by the Parliament of Canada in order for the Agreement to be ratified; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Yale First Nation Final Agreement Act. C. 25 Yale First Nation INTERPRETATION Definitions “Agreement” « accord » 2. (1) The following definitions apply in this Act. “Agreement” means the Yale First Nation Final Agreement, between the Yale First Nation, Her Majesty in right of Canada and Her Majesty in right of British Columbia, including any amendments made to it. “Tax Treatment Agreement” « accord sur le traitement fiscal » “Tax Treatment Agreement” means the tax treatment agreement referred to in 21.6.1 of the Agreement, including any amendments made to it. Definitions in Agreement (2) In this Act, “Yale First Nation”, “Yale First Nation corporation”, “Yale First Nation Government”, “Yale First Nation land”, “Yale First Nation law”, “Yale First Nation member” and “Yale First Nation public institution” have the same meanings as in Chapter 1 of the Agreement. Status of Agreement 3. The Agreement is a treaty and a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982. AGREEMENT Agreement given effect 4. (1) The Agreement is approved, given effect and declared valid and has the force of law. Rights and obligations (2) For greater certainty, any person or body has the powers, rights, privileges and benefits conferred on the person or body by the Agreement and must perform the duties, and is subject to the liabilities, imposed on the person or body by the Agreement. Third parties (3) For greater certainty, the Agreement is binding on, and may be relied on by, all persons and bodies. Inconsistency with Agreement 5. (1) The Agreement prevails over this Act and any other federal law to the extent of any inconsistency between them. Conflict with Act (2) This Act prevails over any other federal law to the extent of any conflict between them. 2011-2012-2013 Accord définitif concernant APPROPRIATION Payments out of C.R.F. 6. There must be paid out of the Consolidated Revenue Fund any sums that are required to meet the monetary obligations of Her Majesty in right of Canada under Chapter 19 of the Agreement. LANDS Fee simple estate 7. On the effective date of the Agreement, the Yale First Nation owns the estate in fee simple, as set out in Chapter 12 of the Agreement, in Yale First Nation land. TAXATION Tax Treatment Agreement given effect 8. The Tax Treatment Agreement is approved, given effect and declared valid and has the force of law during the period that it is in effect. Not a treaty 9. The Tax Treatment Agreement does not form part of the Agreement and is not a treaty or a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982. FISHERIES Powers of Minister of Fisheries and Oceans 10. Despite section 7 of the Fisheries Act, the Minister of Fisheries and Oceans may, on behalf of Her Majesty in right of Canada, enter into and implement the Harvest Agreement referred to in 8.2.1 of the Agreement, including any amendments made to it. Not a treaty 11. That Harvest Agreement does not form part of the Agreement and is not a treaty or a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982. APPLICATION OF OTHER ACTS Indian Act 12. Subject to the provisions of Chapter 22 of the Agreement that deal with the continuing application of the Indian Act and to 21.5.1 to 21.5.6 of the Agreement, the Indian Act does not apply to the Yale First Nation, Yale First Nation members, the Yale First Nation Government, Yale First Nation public institutions or C. 25 Yale First Nation Yale First Nation corporations as of the effective date of the Agreement, except for the purpose of determining whether an individual is an Indian. Statutory Instruments Act 13. Yale First Nation laws and other instruments made under the Agreement are not statutory instruments for the purposes of the Statutory Instruments Act. APPLICATION OF LAWS OF BRITISH COLUMBIA Incorporation by reference 14. To the extent that a law of British Columbia does not apply of its own force to the Yale First Nation, Yale First Nation members, Yale First Nation land, the Yale First Nation Government, Yale First Nation public institutions or Yale First Nation corporations, because of the exclusive legislative authority of Parliament set out in Class 24 of section 91 of the Constitution Act, 1867, that law of British Columbia applies to it or to them by virtue of this section, in accordance with the Agreement and subject to this Act and any other Act of Parliament. GENERAL Judicial notice of Agreements 15. (1) Judicial notice must be taken of the Agreement and the Tax Treatment Agreement. Publication of Agreements (2) The Agreement and the Tax Treatment Agreement must be published by the Queen’s Printer. Evidence (3) A copy of the Agreement or the Tax Treatment Agreement published by the Queen’s Printer is evidence of that agreement and of its contents, and a copy purporting to be published by the Queen’s Printer is deemed to be so published, unless the contrary is shown. Judicial notice of laws 16. (1) Judicial notice must be taken of Yale First Nation laws. Evidence of Yale First Nation laws (2) A copy of a Yale First Nation law purporting to be deposited in a public registry of laws referred to in 3.6.1a of the Agreement is evidence of that law and of its contents, unless the contrary is shown. 2011-2012-2013 Accord définitif concernant Orders and regulations 17. The Governor in Council may make any orders and regulations that are necessary for the purpose of carrying out any of the provisions of the Agreement or of the Tax Treatment Agreement. Chapters 25 and 26 of Agreement 18. Despite subsection 4(1), Chapters 25 and 26 of the Agreement are deemed to have effect as of February 5, 2010. Notice of issues arising 19. (1) If an issue arises in any judicial or administrative proceeding in respect of the interpretation or validity of the Agreement, or the validity or applicability of this Act, the British Columbia Yale First Nation Final Agreement Act or any Yale First Nation law, then the issue must not be decided until the party raising the issue has served notice on the Attorney General of Canada, the Attorney General of British Columbia and the Yale First Nation. Content and timing of notice (2) The notice must (a) describe the proceeding; (b) specify what the issue arises in respect of; (c) state the day on which the issue is to be argued; (d) give particulars necessary to show the point to be argued; and (e) be served at least 14 days before the day of argument, unless the court or tribunal authorizes a shorter period. Participation in proceedings (3) In any proceeding in respect of which subsection (1) applies, the Attorney General of Canada, the Attorney General of British Columbia and the Yale First Nation may appear and participate in the proceeding as parties with the same rights as any other party. Saving (4) For greater certainty, subsections (2) and (3) do not require that an oral hearing be held if one is not otherwise required. C. 25 Yale First Nation CONSEQUENTIAL AMENDMENTS R.S., c. A-1 ACCESS TO INFORMATION ACT 20. Subsection 13(3) of the Access to Information Act is amended by striking out “or” at the end of paragraph (f), by adding “or’’ at the end of paragraph (g) and by adding the following after paragraph (g): (h) the Yale First Nation Government, as defined in subsection 2(2) of the Yale First Nation Final Agreement Act. R.S., c. F-14 FISHERIES ACT 21. Subsection 5(4) of the Fisheries Act is amended by striking out “or” at the end of paragraph (b), by adding “or’’ at the end of paragraph (c) and by adding the following after paragraph (c): (d) Yale First Nation laws, as defined in subsection 2(2) of the Yale First Nation Final Agreement Act, made under Chapter 8 of the Agreement, as defined in subsection 2(1) of that Act, given effect by that Act. R.S., c. M-13; 2000, c. 8, s. 2 PAYMENTS IN LIEU OF TAXES ACT 22. The definition “taxing authority” in subsection 2(1) of the Payments in Lieu of Taxes Act is amended by striking out “or” at the end of paragraph (i), by adding “or’’ at the end of paragraph (j) and by adding the following after paragraph (j): (k) the Yale First Nation Government, as defined in subsection 2(2) of the Yale First Nation Final Agreement Act, if it levies and collects a real property tax or a frontage or area tax in respect of Yale First Nation land, as defined in that subsection. 2011-2012-2013 R.S., c. P-21 Accord définitif concernant PRIVACY ACT 23. Subsection 8(7) of the Privacy Act is amended by striking out “or” at the end of paragraph (f), by adding “or’’ at the end of paragraph (g) and by adding the following after paragraph (g): (h) the Yale First Nation Government, as defined in subsection 2(2) of the Yale First Nation Final Agreement Act. 2008, c. 22 SPECIFIC CLAIMS TRIBUNAL ACT 24. Part 1 of the schedule to the Specific Claims Tribunal Act is amended by adding the following in alphabetical order: Yale First Nation Final Agreement Act Loi sur l’accord définitif concernant la Première Nation de Yale COMING INTO FORCE Order in council 25. The provisions of this Act, other than section 18, come into force on a day or days to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 31 An Act to amend the Canada Transportation Act (administration, air and railway transportation and arbitration) ASSENTED TO 26th JUNE, 2013 BILL C-52 SUMMARY This enactment amends the Canada Transportation Act to require a railway company, on a shipper’s request, to make the shipper an offer to enter into a contract respecting the manner in which the railway company must fulfil its service obligations to the shipper. It also creates an arbitration process to establish the terms of such a contract if the shipper and the railway company are unable to agree on them. The enactment also amends provisions related to air transportation to streamline internal processes and certain administrative provisions of that Act. 60-61-62 ELIZABETH II —————— CHAPTER 31 An Act to amend the Canada Transportation Act (administration, air and railway transportation and arbitration) [Assented to 26th June, 2013] 1996, c. 10 Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: Short title 1. This Act may be cited as the Fair Rail Freight Service Act. 2. The portion of section 42(1) of the Canada Transportation Act before paragraph (a) is replaced by the following: Agency’s report 42. (1) Each year the Agency shall, before the end of July, make a report on its activities for the preceding year and submit it, through the Minister, to the Governor in Council describing briefly, in respect of that year, 2007, c. 19, s. 8(1) 3. The portion of subsection 50(1) of the French version of the Act before paragraph (a) is replaced by the following: Règlements relatifs aux renseignements 50. (1) Le gouverneur en conseil peut, par règlement, exiger des personnes visées au paragraphe (1.1) qui sont assujetties à la compétence législative du Parlement qu’elles fournissent au ministre des renseignements, autres que les renseignements personnels au sens de l’article 3 de la Loi sur la protection des renseignements personnels, aux dates, en la forme et de la manière que le règlement peut préciser, en vue : 4. The Act is amended by adding the following after section 50: C. 31 Externally produced documents 50.01 (1) A regulation made under subsection 50(1) may incorporate by reference any document that is produced by a person or body other than the Minister. Type of incorporation by reference (2) A document may be incorporated by reference either as it exists on a particular date or as it is amended from time to time. Accessibility of incorporated document (3) The Minister must ensure that a document that is incorporated by reference is accessible. No finding of guilt or administrative sanction (4) A person is not liable to be found guilty of an offence or subjected to an administrative sanction for any contravention in respect of which a document that is incorporated by reference is relevant unless, at the time of the alleged contravention, the document was accessible as required by subsection (3) or it was otherwise accessible to that person. No registration or publication (5) For greater certainty, a document that is incorporated by reference is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference. Existing power not limited 50.02 For greater certainty, an express power in this Act to incorporate by reference does not limit the power that otherwise exists to incorporate by reference in a regulation made under this Act. Canada Tra 5. Section 62 of the Act is renumbered as subsection 62(1) and is amended by adding the following: Statutory Instruments Act Publication (2) The order is not a regulation for the purposes of the Statutory Instruments Act. (3) The Minister must, as soon as feasible, make the name of the person who is exempted and the exemption’s duration accessible to the public through the Internet or by any other means that the Minister considers appropriate. 6. Subsection 69(2) of the Act is replaced by the following: 2011-2012-2013 Eligibility of Canadians Transports (2) The Minister may, in writing, designate any Canadian as eligible to hold a scheduled international licence. That Canadian remains eligible while the designation remains in force. 7. Section 80 of the Act is amended by adding the following after subsection (2): Exemption not to provide certain relief — section 69 (3) No exemption shall be granted under subsection (1) that has the effect of relieving a person from the provisions of section 69 that require, in order to be eligible to hold a scheduled international licence, (a) a Canadian to be designated by the Minister to hold such a licence; or (b) a non-Canadian to be designated by a foreign government or an agent of a foreign government to operate an air service under the terms of an agreement or arrangement between that government and the Government of Canada. 8. (1) Section 126 of the Act is amended by adding the following after subsection (1): Request for confidential contract (1.1) If a shipper wishes to enter into a contract under subsection (1) with a railway company respecting the manner in which the railway company must fulfil its service obligations under section 113, the shipper may request that the railway company make it an offer to enter into such a contract. Content of request (1.2) The request must describe the traffic to which it relates, the services requested by the shipper with respect to the traffic and any undertaking that the shipper is prepared to give to the railway company with respect to the traffic or services. Offer (1.3) The railway company must make its offer within 30 days after the day on which it receives the request. Exception to offer (1.4) Subject to subsection (1.5), the railway company is not required to include in its offer terms with respect to a matter that C. 31 Canada Tra (a) is governed by a written agreement to which the shipper and the railway company are parties; (b) is the subject of an order, other than an interim order, made under subsection 116(4); (c) is set out in a tariff referred to in subsection 136(4) or 165(3); or (d) is the subject of an arbitration decision made under section 169.37. Clarification (1.5) The railway company must include in its offer terms with respect to a matter that is governed by an agreement, the subject of an order or decision or set out in a tariff, referred to in subsection (1.4) if the agreement, order, decision or tariff expires within two months after the day on which the railway company receives the request referred to in subsection (1.1). The terms must apply to a period that begins after the agreement, order, decision or tariff expires. (2) Subsection 126(2) of the French version of the Act is replaced by the following: Arbitrage (2) Toute demande d’arbitrage au titre de l’article 161 sur une question faisant l’objet d’un contrat confidentiel est subordonnée à l’assentiment de toutes les parties au contrat. 9. The headings before section 159 of the Act are replaced by the following: PART IV ARBITRATIONS DIVISION I FINAL OFFER ARBITRATION 10. The heading before section 161 of the Act is repealed. 11. The Act is amended by adding the following after section 169.3: 2011-2012-2013 Transports DIVISION II ARBITRATION ON LEVEL OF SERVICES Submission for arbitration — confidential contract 169.31 (1) If a shipper and a railway company are unable to agree and enter into a contract under subsection 126(1) respecting the manner in which the railway company must fulfil its service obligations under section 113, the shipper may submit any of the following matters, in writing, to the Agency for arbitration: (a) the operational terms that the railway company must comply with in respect of receiving, loading, carrying, unloading and delivering the traffic, including performance standards and communication protocols; (b) the operational terms that the railway company must comply with if it fails to comply with an operational term described in paragraph (a); (c) any operational term that the shipper must comply with that is related to an operational term described in paragraph (a) or (b); (d) any service provided by the railway company incidental to transportation that is customary or usual in connection with the business of a railway company; or (e) the question of whether the railway company may apply a charge with respect to an operational term described in paragraph (a) or (b) or for a service described in paragraph (d). Matter excluded from arbitration (2) The shipper is not entitled to submit to the Agency for arbitration a matter that (a) is governed by a written agreement, including a confidential contract, to which the shipper and the railway company are parties; or (b) is the subject of an order, other than an interim order, made under subsection 116(4). C. 31 Excluded matter — traffic (3) The shipper is not entitled to submit to the Agency for arbitration a matter that is in respect of traffic that is the subject of Canada Tra (a) a confidential contract between the shipper and the railway company that is in force immediately before the day on which this section comes into force; (b) a tariff, or a contract, referred to in subsection 165(3); (c) a competitive line rate; or (d) an arbitrator’s decision made under section 169.37. Clarification Contents of submission (4) For greater certainty, neither a rate for the movement of the traffic nor the amount of a charge for that movement or for the provision of incidental services is to be subject to arbitration. 169.32 (1) The submission must contain (a) a detailed description of the matters submitted to the Agency for arbitration; (b) a description of the traffic to which the service obligations relate; (c) an undertaking with respect to the traffic, if any, given by the shipper to the railway company that must be complied with for the period during which the arbitrator’s decision applies to the parties, other than an undertaking given by the shipper to the railway company with respect to an operational term described in paragraph 169.31(1)(c); (d) an undertaking given by the shipper to the railway company to ship the goods to which the service obligations relate in accordance with the arbitrator’s decision; and (e) an undertaking given by the shipper to the Agency to pay the fee and costs for which the shipper is liable under subsection 169.39(3) as a party to the arbitration. Copy of submission served (2) The shipper must serve a copy of the submission on the railway company on the day on which it submits the matters to the Agency for arbitration. Arbitration precluded in certain cases 169.33 (1) The Agency must dismiss the submission if 2011-2012-2013 Transports (a) the shipper has not, at least 15 days before making it, served on the railway company and the Agency a written notice indicating that the shipper intends to make a submission to the Agency for arbitration; or (b) the shipper does not demonstrate, to the Agency’s satisfaction, that an attempt has been made to resolve the matters contained in it. Content of notice (2) The notice must contain the descriptions referred to in paragraphs 169.32(1)(a) and (b) and, if the shipper’s submission will contain an undertaking described in paragraph 169.32(1)(c), a description of that undertaking. Submission of proposals 169.34 (1) Despite any application filed under section 169.43, the shipper and the railway company must each submit, within 10 days after the day on which a copy of a submission is served under subsection 169.32(2), to the Agency, in order to resolve the matters that are submitted to it for arbitration by the shipper, a proposal that contains any of the following terms: (a) any operational term described in paragraph 169.31(1)(a), (b) or (c); (b) any term for the provision of a service described in paragraph 169.31(1)(d); or (c) any term with respect to the application of a charge described in paragraph 169.31(1)(e). Proposals provided to parties (2) The Agency must provide the shipper and the railway company with a copy of the other party’s proposal immediately after the day on which it receives the last of the two proposals. Exchange of information (3) The parties must exchange the information that they intend to submit to the arbitrator in support of their proposals within 20 days after the day on which a copy of a submission is served under subsection 169.32(2) or within a period agreed to by the parties or fixed by the arbitrator. Exception (4) Unless the parties agree otherwise, a party to the arbitration is not, in support of the proposal it submits under subsection (1), to refer C. 31 Canada Tra to any offer, or any part of an offer, that was made to it — before a copy of the submission is served under subsection 169.32(2) — by the other party to the arbitration for the purpose of entering into a confidential contract. If no proposal from party (5) If one party does not submit a proposal in accordance with subsection (1), the proposal submitted by the other party is the arbitrator’s decision made under section 169.37. Arbitration 169.35 (1) Despite any application filed under section 169.43, the Agency must refer, within two business days after the day on which it receives the last of the two proposals, the matters for arbitration to be conducted by an arbitrator that it chooses. Arbitrator not to act in other proceedings (2) The arbitrator is not to act in any other proceedings in relation to a matter that is referred to him or her for arbitration. Assistance by Agency (3) The Agency may, at the arbitrator’s request, provide administrative, technical and legal assistance to the arbitrator. Arbitration not proceeding (4) The arbitration is not a proceeding before the Agency. Agency’s rules of procedure 169.36 (1) The Agency may make rules of procedure for an arbitration. Procedure generally (2) Subject to any rule of procedure made by the Agency and in the absence of an agreement between the arbitrator and the parties as to the procedure to be followed, the arbitrator must conduct the arbitration as quickly as possible and in the manner that he or she considers appropriate having regard to the circumstances of the matter. Questions (3) Each party may direct questions to the other in the manner that the arbitrator considers appropriate. Arbitrator’s decision 169.37 The arbitrator’s decision must establish any operational term described in paragraph 169.31(1)(a), (b) or (c), any term for the provision of a service described in paragraph 169.31(1)(d) or any term with respect to the application of a charge described in paragraph 169.31(1)(e), or any combination of those terms, that the arbitrator considers necessary to resolve the matters that are referred to him or 2011-2012-2013 Transports her for arbitration. In making his or her decision, the arbitrator must have regard to the following: (a) the traffic to which the service obligations relate; (b) the service that the shipper requires with respect to the traffic; (c) any undertaking described in paragraph 169.32(1)(c) that is contained in the shipper’s submission; (d) the railway company’s service obligations under section 113 to other shippers and the railway company’s obligations to persons and other companies under section 114; (e) the railway company’s obligations, if any, with respect to a public passenger service provider; (f) the railway company’s and the shipper’s operational requirements and restrictions; (g) the question of whether there is available to the shipper an alternative, effective, adequate and competitive means of transporting the goods to which the service obligations relate; and (h) any information that the arbitrator considers relevant. Requirements of decision 169.38 (1) The arbitrator’s decision must (a) be made in writing; (b) be made so as to apply to the parties for a period of one year as of the date of his or her decision, unless the parties agree otherwise; and (c) be commercially fair and reasonable to the parties. Decision binding (2) The arbitrator’s decision is final and binding on the parties and is deemed, for the purposes of Division IV of Part III and its enforceability between the parties, to be a confidential contract. Period for making decision (3) The arbitrator’s decision must be made within 45 days after the day on which the matters are submitted to the Agency for arbitration under subsection 169.31(1) unless in the arbitrator’s opinion making a decision C. 31 Canada Tra within that period is not practical, in which case the arbitrator must make his or her decision within 65 days after that day. Period — agreement of parties (4) Despite subsection (3), the arbitrator may, with the agreement of the parties, make his or her decision within a period that is longer than 65 days after the day on which the matters are submitted to the Agency for arbitration. Copy of decision to Agency (5) The arbitrator must provide the Agency with a copy of his or her decision. Arbitration fees 169.39 (1) The Agency may fix the fee to be paid to it or, if the arbitrator is not a member or on the staff of the Agency, to the arbitrator for the arbitrator’s services in arbitration proceedings. Arbitration fees — not member (2) An arbitrator who is not a member or on the staff of the Agency may fix a fee for his or her services if the Agency does not do so under subsection (1). Payment of fees and costs (3) The shipper and the railway company are to share equally, whether or not the proceedings are terminated under section 169.41, in the payment of the fee for the arbitrator’s services and in the payment of the costs related to the arbitration, including those borne by the Agency in providing administrative, technical and legal assistance to the arbitrator under subsection 169.35(3). Cost related to arbitration (4) Costs related to the arbitration also include the cost to the Agency when a member or a person on the staff of the Agency acts as an arbitrator and the Agency does not fix a fee for that arbitrator under subsection (1). Confidentiality of information 169.4 (1) If the Agency and the arbitrator are advised that a party to an arbitration wishes to keep information relating to the arbitration confidential, the Agency and the arbitrator must take all reasonably necessary measures to ensure that the information is not disclosed by the Agency or the arbitrator or during the arbitration to any person other than the parties. 2011-2012-2013 Transports Limited disclosure (2) Despite subsection (1), the Agency may, in the exercise of its powers or in the performance of its duties and functions under this Act, disclose any information that a party advised the Agency and the arbitrator it wishes to keep confidential. Termination of proceedings 169.41 If, before the arbitrator makes his or her decision, the parties advise the Agency or the arbitrator that they agree that the matters being arbitrated should be withdrawn from arbitration, any proceedings in respect of those matters are immediately terminated. List of arbitrators 169.42 (1) The Agency, in consultation with representatives of shippers and railway companies, must establish a list of persons, including persons who are members or on the staff of the Agency, who agree to act as arbitrators in arbitrations. Expertise required (2) Only persons who, in the Agency’s opinion, have sufficient expertise to act as arbitrators are to be named in the list. Publication of list (3) The Agency must publish the list on its Internet site. Application for order 169.43 (1) A railway company may apply to the Agency, within 10 days after the day on which it is served with a copy of a submission under subsection 169.32(2), for an order declaring that the shipper is not entitled to submit to the Agency for arbitration a matter contained in the shipper’s submission. Content of order (2) If the Agency makes the order, it may also (a) dismiss the submission for arbitration, if the matter contained in it has not been referred to arbitration; (b) discontinue the arbitration; (c) subject the arbitration to any terms that it specifies; or (d) set aside the arbitrator’s decision or any part of it. C. 31 Period for making decision (3) The Agency must make a decision on the railway company’s application made under subsection (1) as soon as feasible but not later than 35 days after the day on which it receives the application. Canada Tra 12. Section 177 of the Act is amended by adding the following after subsection (1): Regulationmaking powers — railway company’s obligations (1.1) The Agency may, by regulation, (a) designate any requirement imposed on a railway company in an arbitrator’s decision made under section 169.37 as a requirement the contravention of which may be proceeded with as a violation in accordance with sections 179 and 180; and (b) prescribe the maximum amount payable for each violation, but the amount shall not be more than $100,000. 2007, c. 19, s. 50(1) 13. The portion of subsection 178(1) of the Act before paragraph (a) is replaced by the following: Notices of violation 178. (1) The Agency, in respect of a violation referred to in subsection 177(1) or (1.1), or the Minister, in respect of a violation referred to in subsection 177(2), may 2007, c. 19, s. 52 14. Subsection 180.8(1) of the Act is replaced by the following: References to “Minister” 180.8 (1) In the case of a violation referred to in subsection 177(1) or (1.1), every reference to the “Minister” in sections 180.3 to 180.7 shall be read as a reference to the Agency or to a person designated by the Agency. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 19 An Act to amend the Criminal Code (prize fights) ASSENTED TO 19th JUNE, 2013 BILL S-209 SUMMARY The enactment amends the Criminal Code by expanding the list of permitted sports under the prize fighting provisions. 60-61-62 ELIZABETH II —————— CHAPTER 19 An Act to amend the Criminal Code (prize fights) [Assented to 19th June, 2013] R.S., c. C-46 Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. Subsection 83(2) of the Criminal Code is replaced by the following: Definition of “prize fight” (2) In this section, “prize fight” means an encounter or fight with fists, hands or feet between two persons who have met for that purpose by previous arrangement made by or for them, but does not include (a) a contest between amateur athletes in a combative sport with fists, hands or feet held in a province if the sport is on the programme of the International Olympic Committee or the International Paralympic Committee and, in the case where the province’s lieutenant governor in council or any other person or body specified by him or her requires it, the contest is held with their permission; (b) a contest between amateur athletes in a combative sport with fists, hands or feet held in a province if the sport has been designated by the province’s lieutenant governor in council or by any other person or body specified by him or her and, in the case where the lieutenant governor in council or other specified person or body requires it, the contest is held with their permission; (c) a contest between amateur athletes in a combative sport with fists, hands or feet held in a province with the permission of the C. 19 Criminal Code province’s lieutenant governor in council or any other person or body specified by him or her; and (d) a boxing contest or mixed martial arts contest held in a province with the permission or under the authority of an athletic board, commission or similar body established by or under the authority of the province’s legislature for the control of sport within the province. Published under authority of the Senate of Canada Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca

Second Session, Forty-first Parliament, 62 Elizabeth II, 2013 STATUTES OF CANADA 2013 CHAPTER 40 A second act to implement certain provisions of the budget tabled in Parliament on March 21, 2013 and other measures ASSENTED TO 12th DECEMBER, 2013 BILL C-4 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “A second act to implement certain provisions of the budget tabled in Parliament on March 21, 2013 and other measures”. SUMMARY Part 1 implements certain income tax measures proposed in the March 21, 2013 budget. Most notably, it (a) increases the lifetime capital gains exemption to $800,000 and indexes the new limit to inflation; (b) streamlines the process for pension plan administrators to refund a contribution made to a Registered Pension Plan as a result of a reasonable error; (c) extends the reassessment period for reportable tax avoidance transactions and tax shelters when information returns are not filed properly and on time; (d) phases out the federal Labour-Sponsored Venture Capital Corporations tax credit; (e) ensures that derivative transactions cannot be used to convert fully taxable ordinary income into capital gains taxed at a lower rate; (f) ensures that the tax consequences of disposing of a property cannot be avoided by entering into transactions that are economically equivalent to a disposition of the property; (g) ensures that the tax attributes of trusts cannot be inappropriately transferred among arm’s length persons; (h) responds to the Sommerer decision to restore the intended tax treatment with respect to non-resident trusts; (i) expands eligibility for the accelerated capital cost allowance for clean energy generation equipment to include a broader range of biogas production equipment and equipment used to treat gases from waste; (j) imposes a penalty in instances where information on tax preparers and billing arrangements is missing, incomplete or inaccurate on Scientific Research and Experimental Development tax incentive program claim forms; (k) phases out the accelerated capital cost allowance for capital assets used in new mines and certain mine expansions, and reduces the deduction rate for pre-production mine development expenses; (l) adjusts the five-year phase-out of the additional deduction for credit unions; (m) eliminates unintended tax benefits in respect of two types of leveraged life insurance arrangements; (n) clarifies the restricted farm loss rules and increases the restricted farm loss deduction limit; (o) enhances corporate anti-loss trading rules to address planning that avoids those rules; (p) extends, in certain circumstances, the reassessment period for taxpayers who have failed to correctly report income from a specified foreign property on their annual income tax return; (q) extends the application of Canada’s thin capitalization rules to Canadian resident trusts and non-resident entities; and (r) introduces new administrative monetary penalties and criminal offences to deter the use, possession, sale and development of electronic suppression of sales software that is designed to falsify records for the purpose of tax evasion. Part 1 also implements other selected income tax measures. Most notably, it (a) implements measures announced on July 25, 2012, including measures that (i) relate to the taxation of specified investment flow-through entities, real estate investment trusts and publicly-traded corporations, and (ii) respond to the Lewin decision; (b) implements measures announced on December 21, 2012, including measures that relate to (i) the computation of adjusted taxable income for the purposes of the alternative minimum tax, (ii) the prohibited investment and advantage rules for registered plans, and (iii) the corporate reorganization rules; and (c) clarifies that information may be provided to the Department of Employment and Social Development for a program for temporary foreign workers. Part 2 implements certain goods and services tax and harmonized sales tax (GST/HST) measures proposed in the March 21, 2013 budget by (a) introducing new administrative monetary penalties and criminal offences to deter the use, possession, sale and development of electronic suppression of sales software that is designed to falsify records for the purpose of tax evasion; and (b) clarifying that the GST/HST provision, exempting supplies by a public sector body (PSB) of a property or a service if all or substantially all of the supplies of the property or service by the PSB are made for free, does not apply to supplies of paid parking. Part 3 enacts and amends several Acts in order to implement various measures. Division 1 of Part 3 amends the Employment Insurance Act to extend and expand a temporary measure to refund a portion of employer premiums for small businesses. It also amends that Act to modify the Employment Insurance premium rate-setting mechanism, including setting the 2015 and 2016 rates and requiring that the rate be set on a seven-year break-even basis by the Canada Employment Insurance Commission beginning with the 2017 rate. The Division repeals the Canada Employment Insurance Financing Board Act and related provisions of other Acts. Lastly, it makes technical amendments to the Employment Insurance (Fishing) Regulations. Division 2 of Part 3 amends the Trust and Loan Companies Act, the Bank Act and the Insurance Companies Act to remove the prohibition against federal and provincial Crown agents and federal and provincial government employees being directors of a federally regulated financial institution. It also amends the Office of the Superintendent of Financial Institutions Act and the Financial Consumer Agency of Canada Act to remove the obligation of certain persons to give the Minister of Finance notice of their intent to borrow money from a federally regulated financial institution or from a corporation that has deposit insurance under the Canada Deposit Insurance Corporation Act. Division 3 of Part 3 amends the Trust and Loan Companies Act, the Bank Act, the Insurance Companies Act and the Cooperative Credit Associations Act to clarify the rules for certain indirect acquisitions of foreign financial institutions. Division 4 of Part 3 amends the Criminal Code to update the definition “passport” in subsection 57(5) and also amends the Department of Foreign Affairs, Trade and Development Act to update the reference to the Minister in paragraph 11(1)(a). Division 5 of Part 3 amends the Canada Labour Code to amend the definition of “danger” in subsection 122(1), to modify the refusal to work process, to remove all references to health and safety officers and to confer on the Minister of Labour their powers, duties and functions. It also makes consequential amendments to the National Energy Board Act, the Hazardous Materials Information Review Act and the Non-smokers’ Health Act. Division 6 of Part 3 amends the Department of Human Resources and Skills Development Act to change the name of the Department to the Department of Employment and Social Development and to reflect that name change in the title of that Act and of its responsible Minister. In addition, the Division amends Part 6 of that Act to extend that Minister’s powers with respect to certain Acts, programs and activities and to allow the Minister of Labour to administer or enforce electronically the Canada Labour Code. The Division also adds the title of a Minister to the Salaries Act. Finally, it makes consequential amendments to several other Acts to reflect the name change. Division 7 of Part 3 authorizes Her Majesty in right of Canada to hold, dispose of or otherwise deal with the Dominion Coal Blocks in any manner. Division 8 of Part 3 authorizes the amalgamation of four Crown corporations that own or operate international bridges and gives the resulting amalgamated corporation certain powers. It also makes consequential amendments and repeals certain Acts. Division 9 of Part 3 amends the Financial Administration Act to provide that agent corporations designated by the Minister of Finance may, subject to any terms and conditions of the designation, pledge any securities or cash that they hold, or give deposits, as security for the payment or performance of obligations arising out of derivatives that they enter into or guarantee for the management of financial risks. Division 10 of Part 3 amends the National Research Council Act to reduce the number of members of the National Research Council of Canada and to create the position of Chairperson of the Council. Division 11 of Part 3 amends the Veterans Review and Appeal Board Act to reduce the permanent number of members of the Veterans Review and Appeal Board. Division 12 of Part 3 amends the Canada Pension Plan Investment Board Act to allow for the appointment of up to three directors who are not residents of Canada. Division 13 of Part 3 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to extend to the whole Act the protection for communications that are subject to solicitor-client privilege and to provide that information disclosed by the Financial Transactions and Reports Analysis Centre of Canada under subsection 65(1) of that Act may be used by a law enforcement agency referred to in that subsection only as evidence of a contravention of Part 1 of that Act. Division 14 of Part 3 enacts the Mackenzie Gas Project Impacts Fund Act, which establishes the Mackenzie Gas Project Impacts Fund. The Division also repeals the Mackenzie Gas Project Impacts Act. Division 15 of Part 3 amends the Conflict of Interest Act to allow the Governor in Council to designate a person or class of persons as public office holders and to designate a person who is a public office holder or a class of persons who are public office holders as reporting public office holders, for the purposes of that Act. Division 16 of Part 3 amends the Immigration and Refugee Protection Act to establish a new regime that provides that a foreign national who wishes to apply for permanent residence as a member of a certain economic class may do so only if they have submitted an expression of interest to the Minister and have subsequently been issued an invitation to apply. Division 17 of Part 3 modernizes the collective bargaining and recourse systems provided by the Public Service Labour Relations Act regime. It amends the dispute resolution process for collective bargaining by removing the choice of dispute resolution method and substituting conciliation, which involves the possibility of the use of a strike as the method by which the parties may resolve impasses. In those cases where 80% or more of the positions in a bargaining unit are considered necessary for providing an essential service, the dispute resolution mechanism is to be arbitration. The collective bargaining process is further streamlined through amendments to the provision dealing with essential services. The employer has the exclusive right to determine that a service is essential and the numbers of positions that will be required to provide that service. Bargaining agents are to be consulted as part of the essential services process. The collective bargaining process is also amended by extending the timeframe within which a notice to bargain collectively may be given before the expiry of a collective agreement or arbitral award. In addition, the Division amends the factors that arbitration boards and public interest commissions must take into account when making awards or reports, respectively. It also amends the processes for the making of those awards and reports and removes the compensation analysis and research function from the mandate of the Public Service Labour Relations Board. The Division streamlines the recourse process set out for grievances and complaints in Part 2 of the Public Service Labour Relations Act and for staffing complaints under the Public Service Employment Act. The Division also establishes a single forum for employees to challenge decisions relating to discrimination in the public service. Grievances and complaints are to be heard by the Public Service Labour Relations Board under the grievance process set out in the Public Service Labour Relations Act. The process for the review of those grievances or complaints is to be the same as the one that currently exists under the Canadian Human Rights Act. However, grievances and complaints related specifically to staffing complaints are to be heard by the Public Service Staffing Tribunal. Grievances relating to discrimination are required to be submitted within one year or any longer period that the Public Service Labour Relations Board considers appropriate, to reflect what currently exists under the Canadian Human Rights Act. Furthermore, the Division amends the grievance recourse process in several ways. With the sole exception of grievances relating to issues of discrimination, employees included in a bargaining unit may only present or refer an individual grievance to adjudication if they have the approval of and are represented by their bargaining agent. Also, the process as it relates to policy grievances is streamlined, including by defining more clearly an adjudicator’s remedial power when dealing with a policy grievance. In addition, the Division provides for a clearer apportionment of the expenses of adjudication relating to the interpretation of a collective agreement. They are to be borne in equal parts by the employer and the bargaining agent. If a grievance relates to a deputy head’s direct authority, such as with respect to discipline, termination of employment or demotion, the expenses are to be borne in equal parts by the deputy head and the bargaining agent. The expenses of adjudication for employees who are not represented by a bargaining agent are to be borne by the Public Service Labour Relations Board. Finally, the Division amends the recourse process for staffing complaints under the Public Service Employment Act by ensuring that the right to complain is triggered only in situations when more than one employee participates in an exercise to select employees that are to be laid off. And, candidates who are found not to meet the qualifications set by a deputy head may only complain with respect to their own assessment. Division 18 of Part 3 establishes the Public Service Labour Relations and Employment Board to replace the Public Service Labour Relations Board and the Public Service Staffing Tribunal. The new Board will deal with matters that were previously dealt with by those former Boards under the Public Service Labour Relations Act and the Public Service Employment Act, respectively, which will permit proceedings under those Acts to be consolidated. Division 19 of Part 3 adds declaratory provisions to the Supreme Court Act, respecting the criteria for appointing judges to the Supreme Court of Canada. TABLE OF PROVISIONS A SECOND ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE BUDGET TABLED IN PARLIAMENT ON MARCH 21, 2013 AND OTHER MEASURES SHORT TITLE Economic Action Plan 2013 Act, No. 2 1. PART 1 MEASURES RELATING TO INCOME TAX 2–120. PART 2 EXCISE TAX ACT 121–124. PART 3 VARIOUS MEASURES DIVISION 1 EMPLOYMENT INSURANCE 125–158. DIVISION 2 FINANCIAL INSTITUTIONS (CONFLICTS OF INTEREST) 159–166. DIVISION 3 FINANCIAL INSTITUTIONS (INVESTMENTS) 167–173. DIVISION 4 PASSPORTS 174–175. DIVISION 5 CANADA LABOUR CODE 176–203. i DIVISION 6 CHANGES TO THE CANADIAN MINISTRY 204–238. DIVISION 7 DOMINION COAL BLOCKS 239–248. DIVISION 8 REORGANIZATION OF CERTAIN CROWN CORPORATIONS (BRIDGES) 249–269. DIVISION 9 FINANCIAL ADMINISTRATION ACT 270. DIVISION 10 NATIONAL RESEARCH COUNCIL ACT 271–275. DIVISION 11 VETERANS REVIEW AND APPEAL BOARD ACT 276. DIVISION 12 CANADA PENSION PLAN INVESTMENT BOARD ACT 277–278. DIVISION 13 PROCEEDS OF CRIME (MONEY LAUNDERING) AND TERRORIST FINANCING ACT 279–281. DIVISION 14 MACKENZIE GAS PROJECT IMPACTS FUND ACT 282. Enactment of Act ii AN ACT TO ESTABLISH THE MACKENZIE GAS PROJECT IMPACTS FUND SHORT TITLE 1. Mackenzie Gas Project Impacts Fund Act INTERPRETATION 2. Definitions DESIGNATION OF MINISTER 3. Power of Governor in Council 4. Purpose PURPOSE OF ACT MACKENZIE GAS PROJECT IMPACTS FUND 5. Account established 6. Charges 7. Interest to be credited to Fund 8. Eligible project 9. Agreement with regional organizations 10. Order in council AMENDMENT OF SCHEDULE PAYMENT OUT OF THE CONSOLIDATED REVENUE FUND 11. Payment of $500,000,000 283–287. DIVISION 15 CONFLICT OF INTEREST ACT 288–289. DIVISION 16 IMMIGRATION AND REFUGEE PROTECTION ACT 290–293. DIVISION 17 PUBLIC SERVICE LABOUR RELATIONS 294–364. iv DIVISION 18 REORGANIZATION OF FEDERAL PUBLIC SERVICE LABOUR RELATIONS AND EMPLOYMENT BOARDS 365. Enactment of Act AN ACT TO ESTABLISH THE PUBLIC SERVICE LABOUR RELATIONS AND EMPLOYMENT BOARD SHORT TITLE 1. Public Service Labour Relations and Employment Board Act 2. Definitions INTERPRETATION DESIGNATION OF MINISTER 3. Power of Governor in Council PUBLIC SERVICE LABOUR RELATIONS AND EMPLOYMENT BOARD ESTABLISHMENT AND COMPOSITION 4. Establishment of Board 5. Qualifications 6. Appointments of other members from list 7. Residence of full-time members 8. Appointment of members 9. Oath or solemn affirmation APPOINTMENT OF MEMBERS REMUNERATION 10. Remuneration 11. Application of Public Service Superannuation Act 12. Application of certain Acts 13. Head office 14. Services and facilities 15. Meetings APPLICATION OF OTHER ACTS HEAD OFFICE AND MEETINGS v 16. Quorum 17. Attendance of part-time members at meetings 18. Decision of majority BOARD’S POWERS, DUTIES AND FUNCTIONS 19. Powers, duties and functions 20. Powers of Board 21. Frivolous matters 22. Determination without oral hearing 23. General power to assist parties 24. Delegation by Board CHAIRPERSON 25. Chief executive officer 26. Delegation by Chairperson 27. Acting Chairperson HUMAN RESOURCES 28. Responsibility for human resources management 29. Human resources 30. Experts and advisors PROTECTION 31. Evidence respecting information obtained 32. No disclosure of notes and drafts 33. Immunity from proceedings REVIEW AND ENFORCEMENT OF ORDERS AND DECISIONS 34. No review by court 35. Filing of Board’s orders in Federal Court 36. Regulations REGULATIONS PANELS 37. Panels 38. Member’s death or incapacity 39. Powers, rights and privileges 40. Panel’s decision WITNESS FEES 41. Payment of witness fees v ANNUAL REPORT 42. Obligation to prepare report 366–470. DIVISION 19 SUPREME COURT ACT 471–472. SCHEDULE 62 ELIZABETH II —————— CHAPTER 40 A second act to implement certain provisions of the budget tabled in Parliament on March 21, 2013 and other measures [Assented to 12th December, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Economic Action Plan 2013 Act, No. 2. PART 1 MEASURES RELATING TO INCOME TAX R.S., c. 1 (5th Supp.) INCOME TAX ACT 2. (1) Subsections 10(10) and (11) of the Income Tax Act are replaced by the following: Loss restriction event (10) Notwithstanding subsection (1.01), property described in an inventory of a taxpayer’s business that is an adventure or concern in the nature of trade at the end of the taxpayer’s taxation year that ends immediately before the time at which the taxpayer is subject to a loss restriction event is to be valued at the cost at which the taxpayer acquired the property, or its fair market value at the end of the year, whichever is lower, and after that time the cost at which the taxpayer acquired the property is, subject to a subsequent application of this subsection, deemed to be that lower amount. C. 40 Loss restriction event (11) For the purposes of subsections 88(1.1) and 111(5), a taxpayer’s business that is at any time an adventure or concern in the nature of trade is deemed to be a business carried on at that time by the taxpayer. Economic Action (2) Subsection (1) is deemed to have come into force on March 21, 2013. 3. (1) Subsection 11(1) of the Act is replaced by the following: Proprietor of business 11. (1) Subject to section 34.1, if an individual is a proprietor of a business, the individual’s income from the business for a taxation year is deemed to be the individual’s income from the business for the fiscal periods of the business that end in the year. (2) Subsection (1) applies to taxation years that end after March 22, 2011. 4. (1) Subsection 12(1) of the Act is amended by striking out “and” at the end of paragraph (z.5), by adding “and” at the end of paragraph (z.6) and by adding the following after paragraph (z.6): Derivative forward agreement (z.7) the total of all amounts each of which is (i) if the taxpayer acquires a property under a derivative forward agreement in the year, the amount by which the fair market value of the property at the time it is acquired by the taxpayer exceeds the cost to the taxpayer of the property, or (ii) if the taxpayer disposes of a property under a derivative forward agreement in the year, the amount by which the proceeds of disposition (within the meaning assigned by subdivision c) of the property exceeds the fair market value of the property at the time the agreement is entered into by the taxpayer. (2) Section 12 of the Act is amended by adding the following after subsection (2.01): Source of income (2.02) For the purposes of this Act, if an amount is included in computing the income of a taxpayer for a taxation year because of paragraph (1)(l.1) and the amount is in respect Plan d’action écono of interest that is deductible by a partnership in computing its income from a particular source or from sources in a particular place, the amount is deemed to be from the particular source or from sources in the particular place, as the case may be. (3) Subsection (1) applies to acquisitions and dispositions of property by a taxpayer that occur (a) under a derivative forward agreement entered into after March 20, 2013 unless (i) the agreement is part of a series of agreements and the series (A) includes a derivative forward agreement entered into after March 20, 2013 and before July 11, 2013, and (B) has a term of 180 days or less (determined without reference to agreements entered into before March 21, 2013), or (ii) the agreement is entered into after the final settlement of another derivative forward agreement (in this paragraph referred to as the “prior agreement”) and (A) having regard to the source of the funds used to purchase the property to be sold under the agreement, it is reasonable to conclude that the agreement is a continuation of the prior agreement, (B) the terms of the agreement and the prior agreement are substantially similar, (C) the final settlement date under the agreement is before 2015, (D) subsection (1) would not apply to any acquisitions or dispositions under the prior agreement if this subsection were read without reference to subparagraph (i), and C. 40 Economic Action (E) the notional amount of the agreement is at all times less than or equal to the amount determined by the formula (A + B + C + D + E) – (F + G) where A is the notional amount of the agreement when it is entered into, B is the total of all amounts each of which is an increase in the notional amount of the agreement, at or before that time, that is attributable to the underlying interest, C is the amount of the taxpayer’s cash on hand immediately before March 21, 2013 that was committed, before March 21, 2013, to be invested under the agreement, D is the total of all amounts each of which is an increase, at or before that time, in the notional amount of the agreement that is attributable to the final settlement of another derivative forward agreement (in this description referred to as the “terminated agreement”) if subsection (1) would not apply to any acquisitions or dispositions under the terminated agreement if this subsection were read without reference to subparagraph (i), E is the lesser of (I) either 1. if the prior agreement was entered into before March 21, 2013, the amount, if any, by which the amount determined under clause (A) of the description of F in subparagraph (b)(ii) for the prior agreement immediately before it was finally settled exceeds the total determined under clause (B) of the description of F in Plan d’action écono subparagraph (b)(ii) for the prior agreement immediately before it was finally settled, or 2. in any other case, the amount, if any, by which the amount determined under this subclause for the prior agreement immediately before it was finally settled exceeds the total determined under subclause (II) for the prior agreement immediately before it was finally settled, and (II) the total of all amounts each of which is an increase in the notional amount of the agreement before July 11, 2013 that is not otherwise described in this formula, F is the total of all amounts each of which is a decrease in the notional amount of the agreement, at or before that time, that is attributable to the underlying interest, and G is the total of all amounts each of which is the amount of a partial settlement of the agreement, at or before that time, to the extent that it is not reinvested in the agreement; (b) after March 20, 2013 and before March 22, 2018 under a derivative forward agreement entered into before March 21, 2013, if (i) after March 20, 2013, the term of the agreement is extended beyond 2014, or (ii) at any time after March 20, 2013, the notional amount of the agreement exceeds the amount determined by the formula (A + B + C + D + E + F) – (G + H) where C. 40 Economic Action A is the notional amount of the agreement immediately before March 21, 2013, B is the total of all amounts each of which is an increase in the notional amount of the agreement, after March 20, 2013 and at or before that time, that is attributable to the underlying interest, C is the amount of the taxpayer’s cash on hand immediately before March 21, 2013 that was committed, before March 21, 2013, to be invested under the agreement, D is the amount, if any, of an increase, after March 20, 2013 and at or before that time, in the notional amount of the agreement as a consequence of the exercise of an overallotment option granted before March 21, 2013, E is the total of all amounts each of which is an increase, after March 20, 2013 and at or before that time, in the notional amount of the agreement that is attributable to the final settlement of another derivative forward agreement (in this description referred to as the “terminated agreement”) if (A) the final settlement date under the agreement is (I) before 2015, or (II) on or before the date on which the terminated agreement, as it read immediately before March 21, 2013, was to be finally settled, and (B) subsection (1) would not apply to any acquisitions or dispositions under the terminated agreement if this subsection were read without reference to subparagraph (a)(i), F is the lesser of Plan d’action écono (A) 5% of the notional amount of the agreement immediately before March 21, 2013, and (B) the total of all amounts each of which is an increase in the notional amount of the agreement after March 20, 2013 and before July 11, 2013 that is not otherwise described in this formula, G is the total of all amounts each of which is a decrease in the notional amount of the agreement, after March 20, 2013 and at or before that time, that is attributable to the underlying interest, and H is the total of all amounts each of which is the amount of a partial settlement of the agreement, after March 20, 2013 and at or before that time, to the extent that it is not reinvested in the agreement; or (c) after March 21, 2018. (4) For the purposes of subsection (3), the notional amount of a derivative forward agreement at any time is (a) in the case of a purchase agreement, the fair market value at that time of the property that would be acquired under the agreement if the agreement were finally settled at that time; or (b) in the case of a sale agreement, the sale price of the property that would be sold under the agreement if the agreement were finally settled at that time. (5) Subsection (2) applies to taxation years that begin after 2013. 5. (1) The Act is amended by adding the following after section 12.5: C. 40 Definitions 12.6 (1) The definitions in section 18.3 apply in this section. Where subsection (3) applies (2) Subsection (3) applies for a taxation year of an entity in respect of a security of the entity if Economic Action (a) the security becomes, at a particular time in the year, a stapled security of the entity and, as a consequence, amounts described in paragraphs 18.3(3)(a) and (b) are not deductible because of subsection 18.3(3); (b) the security (or any security for which the security was substituted) ceased, at an earlier time, to be a stapled security of any entity and, as a consequence, subsection 18.3(3) ceased to apply to deny the deductibility of amounts that would be described in paragraphs 18.3(3)(a) and (b) if the security were a stapled security; and (c) throughout the period that began immediately after the most recent time referred to in paragraph (b) and that ends at the particular time, the security (or any security for which the security was substituted) was not a stapled security of any entity. Income inclusion (3) If this subsection applies for a taxation year of an entity in respect of a security of the entity, the entity shall include in computing its income for the year each amount that (a) was deducted by the entity (or by another entity that issued a security for which the security was substituted) in computing its income for a taxation year that includes any part of the period described in paragraph (2)(c); and (b) would not have been deductible if subsection 18.3(3) had applied in respect of the amount. Deemed excess (4) For the purposes of subsection 161(1), if an amount described in paragraph (3)(a) is included in the income of an entity for a taxation year under subsection (3), the entity is deemed to have an excess immediately after the entity’s balance-due day for the year computed as if (a) the entity were resident in Canada throughout the year; Plan d’action écono (b) the entity’s tax payable for the year were equal to the tax payable by the entity on its taxable income for the year; (c) the amount were the entity’s only taxable income for the year; (d) the entity claimed no deductions under Division E for the year; (e) the entity had not paid any amounts on account of its tax payable for the year; and (f) the tax payable determined under paragraph (b) had been outstanding throughout the period that begins immediately after the end of the taxation year for which the amount was deducted and that ends on the entity’s balance-due day for the year. (2) Subsection (1) is deemed to have come into force on July 20, 2011. 6. (1) Paragraph 13(7)(f) of the Act is replaced by the following: (f) if a taxpayer is deemed under paragraph 111(4)(e) to have disposed of and reacquired depreciable property (other than a timber resource property), the capital cost to the taxpayer of the property at the time of the reacquisition is deemed to be equal to the total of (i) the capital cost to the taxpayer of the property at the time of the disposition, and (ii) 1/2 of the amount, if any, by which the taxpayer’s proceeds of disposition of the property exceed the capital cost to the taxpayer of the property at the time of the disposition; (2) Subsection 13(18.1) of the Act is replaced by the following: Ascertainment of certain property (18.1) For the purpose of determining whether property meets the criteria set out in the Income Tax Regulations in respect of prescribed energy conservation property, the Technical Guide to Class 43.1 and 43.2, as amended from time to time and published by the C. 40 Economic Action Department of Natural Resources, shall apply conclusively with respect to engineering and scientific matters. (3) Clause 13(21.2)(e)(iii)(D) of the Act is replaced by the following: (D) that is immediately before the transferor is subject to a loss restriction event, or (4) Subsections 13(24) and (25) of the Act are replaced by the following: Loss restriction event (24) If at any time a taxpayer is subject to a loss restriction event and, within the 12-month period that ended immediately before that time, the taxpayer, a partnership of which the taxpayer was a majority-interest partner or a trust of which the taxpayer was a majorityinterest beneficiary (as defined in subsection 251.1(3)) acquired depreciable property (other than property that was held, by the taxpayer, partnership or trust or by a person that would be affiliated with the taxpayer if section 251.1 were read without reference to the definition “controlled” in subsection 251.1(3), throughout the period that began immediately before the 12month period began and ended at the time the property was acquired by the taxpayer, partnership or trust) that was not used, or acquired for use, by the taxpayer, partnership or trust in a business that was carried on by it immediately before the 12-month period began (a) subject to paragraph (b), for the purposes of the description of A in the definition “undepreciated capital cost” in subsection (21) and of sections 127 and 127.1, the property is deemed (i) not to have been acquired by the taxpayer, partnership or trust, as the case may be, before that time, and (ii) to have been acquired by it immediately after that time; and (b) if the property was disposed of by the taxpayer, partnership or trust, as the case may be, before that time and was not reacquired by it before that time, for the purposes of the description of A in that definition, the Plan d’action écono property is deemed to have been acquired by it immediately before the property was disposed of. Affiliation — subsection (24) (25) For the purposes of subsection (24), if the taxpayer referred to in that subsection was formed or created in the 12-month period referred to in that subsection, the taxpayer is deemed to have been, throughout the period that began immediately before the 12-month period and ended immediately after it was formed or created, (a) in existence; and (b) affiliated with every person with whom it was affiliated (otherwise than because of a right referred to in paragraph 251(5)(b)) throughout the period that began when it was formed or created and that ended immediately before the time at which the taxpayer was subject to the loss restriction event referred to in that subsection. (5) Subsections (1), (3) and (4) are deemed to have come into force on March 21, 2013, except that subsection 13(24) of the Act, as enacted by subsection (4), is to be read as follows before September 13, 2013: (24) If at any time a taxpayer is subject to a loss restriction event and, within the 12-month period that ended immediately before that time, the taxpayer or a partnership of which the taxpayer was a majority-interest partner acquired depreciable property (other than property that was held, by the taxpayer or partnership or by a person that would be affiliated with the taxpayer if section 251.1 were read without reference to the definition “controlled” in subsection 251.1(3), throughout the period that began immediately before the 12-month period began and ended at the time the property was acquired by the taxpayer or partnership) that was not used, or acquired for use, by the C. 40 Economic Action taxpayer or partnership in a business that was carried on by it immediately before the 12month period began (a) subject to paragraph (b), for the purposes of the description of A in the definition “undepreciated capital cost” in subsection (21) and of sections 127 and 127.1, the property is deemed (i) not to have been acquired by the taxpayer or partnership, as the case may be, before that time, and (ii) to have been acquired by it immediately after that time; and (b) if the property was disposed of by the taxpayer or partnership, as the case may be, before that time and was not reacquired by it before that time, for the purposes of the description of A in that definition, the property is deemed to have been acquired by it immediately before the property was disposed of. (6) Subsection (2) comes into force, or is deemed to have come into force, on the day on which the Technical Guide to Class 43.1 and 43.2 is first published by the Department of Natural Resources. 7. (1) Paragraph 14(12)(f) of the Act is replaced by the following: (f) that is immediately before the transferor is subject to a loss restriction event, or (2) Subsection (1) is deemed to have come into force on March 21, 2013. 8. (1) Subsection 18(4) of the Act is replaced by the following: Limitation on deduction of interest (4) Notwithstanding any other provision of this Act (other than subsection (8)), in computing the income for a taxation year of a corporation or a trust from a business (other than the Canadian banking business of an authorized foreign bank) or property, no deduction shall be made in respect of that proportion of any amount otherwise deductible in computPlan d’action écono ing its income for the year in respect of interest paid or payable by it on outstanding debts to specified non-residents that (a) the amount, if any, by which (i) the average of all amounts each of which is, in respect of a calendar month that ends in the year, the greatest total amount at any time in the month of the outstanding debts to specified non-residents of the corporation or trust, exceeds (ii) 1.5 times the equity amount of the corporation or trust for the year, is of (b) the amount determined under subparagraph (a)(i) in respect of the corporation or trust for the year. (2) The portion of the definition “outstanding debts to specified non-residents” in subsection 18(5) of the Act before paragraph (b) is replaced by the following: “outstanding debts to specified nonresidents” « dettes impayées envers des nonrésidents déterminés » “outstanding debts to specified non-residents”, of a corporation or trust at any particular time in a taxation year, means (a) the total of all amounts each of which is an amount outstanding at that time as or on account of a debt or other obligation to pay an amount (i) that was payable by the corporation or trust to a person who was, at any time in the year, (A) a specified non-resident shareholder of the corporation or a specified nonresident beneficiary of the trust, or (B) a non-resident person who was not dealing at arm’s length with a specified shareholder of the corporation or a specified beneficiary of the trust, as the case may be, and C. 40 Economic Action (ii) on which any amount in respect of interest paid or payable by the corporation or trust is or would be, but for subsection (4), deductible in computing the income of the corporation or trust for the year, but does not include (3) Subsection 18(5) of the Act is amended by adding the following in alphabetical order: “beneficiary” « bénéficiaire » “equity amount” « montant des capitaux propres » “beneficiary” has the same meaning as in subsection 108(1); “equity amount”, of a corporation or trust for a taxation year, means (a) in the case of a corporation resident in Canada, the total of (i) the retained earnings of the corporation at the beginning of the year, except to the extent that those earnings include retained earnings of any other corporation, (ii) the average of all amounts each of which is the corporation’s contributed surplus (other than any portion of that contributed surplus that arose in connection with an investment, as defined in subsection 212.3(10), to which subsection 212.3(2) applies) at the beginning of a calendar month that ends in the year, to the extent that it was contributed by a specified non-resident shareholder of the corporation, and (iii) the average of all amounts each of which is the corporation’s paid-up capital at the beginning of a calendar month that ends in the year, excluding the paid-up capital in respect of shares of any class of the capital stock of the corporation owned by a person other than a specified nonresident shareholder of the corporation, (b) in the case of a trust resident in Canada, the amount, if any, by which (i) the total of Plan d’action écono (A) the average of all amounts each of which is the total amount of all equity contributions to the trust made before a calendar month that ends in the year, to the extent that the contributions were made by a specified non-resident beneficiary of the trust, and (B) the tax-paid earnings of the trust for the year, exceeds (ii) the average of all amounts each of which is the total of all amounts that were paid or became payable by the trust to a beneficiary of the trust in respect of the beneficiary’s interest under the trust before a calendar month that ends in the year except to the extent that the amount is (A) included in the beneficiary’s income for a taxation year because of subsection 104(13), (B) an amount from which tax was deducted under Part XIII because of paragraph 212(1)(c), or (C) paid or payable to a person other than a specified non-resident beneficiary of the trust, and (c) in the case of a corporation or trust that is not resident in Canada, including a corporation or trust that files a return under this Part in accordance with subsection 216(1) in respect of the year, 40% of the amount, if any, by which (i) the average of all amounts each of which is the cost of a property, other than an interest as a member of a partnership, owned by the corporation or trust at the beginning of a calendar month that ends in the year (A) that is used by the corporation or trust in the year in, or held by it in the year in the course of, carrying on business in Canada, or (B) that is an interest in real property, or a real right in immovables, in Canada, or an interest in, or for civil law a right in, timber resource properties and timber C. 40 Economic Action limits, in Canada, and in respect of which the corporation or trust files a return under this Part in accordance with subsection 216(1) in respect of the year, exceeds (ii) the average of all amounts each of which is the total of all amounts outstanding, at the beginning of a calendar month that ends in the year, as or on account of a debt or other obligation to pay an amount that was payable by the corporation or trust that may reasonably be regarded as relating to a business carried on by it in Canada or to an interest or right described in clause (i)(B), other than a debt or obligation that is included in the outstanding debts to specified non-residents of the corporation or trust; “equity contribution” « apport de capitaux propres » “equity contribution”, to a trust, means a transfer of property to the trust that is made (a) in exchange for an interest as a beneficiary under the trust, (b) in exchange for a right to acquire an interest as a beneficiary under the trust, or (c) for no consideration by a person beneficially interested in the trust; “specified beneficiary” « bénéficiaire déterminé » “specified beneficiary”, of a trust at any time, means a person who at that time, either alone or together with persons with whom that person does not deal at arm’s length, has an interest as a beneficiary under the trust with a fair market value that is not less than 25% of the fair market value of all interests as a beneficiary under the trust and for the purpose of determining whether a particular person is a specified beneficiary of a trust, (a) if the particular person, or a person with whom the particular person does not deal at arm’s length, has at that time a right under a contract, in equity or otherwise, either immediately or in the future and either absolutely or contingently, to, or to acquire, an interest as a beneficiary under a trust, the particular person or the person with whom the particular person does not deal at arm’s length, as the case may be, is deemed at that time to own the interest, Plan d’action écono (b) if the particular person, or a person with whom the particular person does not deal at arm’s length, has at that time a right under a contract, in equity or otherwise, either immediately or in the future and either absolutely or contingently to cause a trust to redeem, acquire or terminate any interest in it as a beneficiary (other than an interest held by the particular person or a person with whom the particular person does not deal at arm’s length), the trust is deemed at that time to have redeemed, acquired or terminated the interest, unless the right is not exercisable at that time because the exercise of the right is contingent on the death, bankruptcy or permanent disability of an individual, and (c) if the amount of income or capital of the trust that the particular person, or a person with whom the particular person does not deal at arm’s length, may receive as a beneficiary of the trust depends on the exercise by any person of, or the failure by any person to exercise, a discretionary power, that person is deemed to have fully exercised, or to have failed to exercise, the power, as the case may be; “specified nonresident beneficiary” « bénéficiaire non-résident déterminé » “tax-paid earnings” « bénéfices libérés d’impôt » “specified non-resident beneficiary”, of a trust at any time, means a specified beneficiary of the trust who at that time is a non-resident person; “tax-paid earnings”, of a trust resident in Canada for a taxation year, means the total of all amounts each of which is the amount in respect of a particular taxation year of the trust that ended before the year determined by the formula A–B where A is the taxable income of the trust under this Part for the particular year, and B is the total of tax payable under this Part by the trust, and all income taxes payable by the trust under the laws of a province, for the particular year. C. 40 Economic Action (4) Subsections 18(5.1) and (6) of the Act are replaced by the following: Specified shareholder or specified beneficiary (5.1) For the purposes of subsections (4) to (6), if (a) a particular person would, but for this subsection, be a specified shareholder of a corporation or a specified beneficiary of a trust at any time, (b) there was in effect at that time an agreement or arrangement under which, on the satisfaction of a condition or the occurrence of an event that it is reasonable to expect will be satisfied or will occur, the particular person will cease to be a specified shareholder of the corporation or a specified beneficiary of the trust, and (c) the purpose for which the particular person became a specified shareholder or specified beneficiary was the safeguarding of rights or interests of the particular person or a person with whom the particular person is not dealing at arm’s length in respect of any indebtedness owing at any time to the particular person or a person with whom the particular person is not dealing at arm’s length, the particular person is deemed not to be a specified shareholder of the corporation or a specified beneficiary of the trust, as the case may be, at that time. Plan d’action écono Specified shareholder or specified beneficiary (5.2) For the purposes of subsections (4) to (6), a non-resident corporation is deemed to be a specified shareholder of itself and a non-resident trust is deemed to be a specified beneficiary of itself. Property used in business — cost attribution (5.3) For the purposes of subparagraph (c)(i) of the definition “equity amount” in subsection (5), (a) if a property is partly used or held by a taxpayer in a taxation year in the course of carrying on business in Canada, the cost of the property to the taxpayer is deemed for the year to be equal to the same proportion of the cost to the taxpayer of the property (determined without reference to this subsection) that the proportion of the use or holding made of the property in the course of carrying on business in Canada in the year is of the whole use or holding made of the property in the year; and (b) if a corporation or trust is deemed to own a portion of a property of a partnership because of subsection (7) at any time, (i) the property is deemed to have, at that time, a cost to the corporation or trust equal to the same proportion of the cost of the property to the partnership as the proportion of the debts and other obligations to pay an amount of the partnership allocated to it under subsection (7) is of the total amount of all debts and other obligations to pay an amount of the partnership, and (ii) in the case of a partnership that carries on business in Canada, the corporation or trust is deemed to use or hold the property in the course of carrying on business in Canada to the extent the partnership uses or holds the property in the course of carrying on business in Canada for the fiscal period of the partnership that includes that time. Rules — trust income (5.4) For the purposes of this Act, a trust resident in Canada may designate in its return of income under this Part for a taxation year that C. 40 Economic Action all or any portion of an amount paid or credited as interest by the trust, or by a partnership, in the year to a non-resident person is deemed to be income of the trust that has been paid to the non-resident person as a beneficiary of the trust, and not to have been paid or credited by the trust or the partnership as interest, to the extent that an amount in respect of the interest (a) is included in computing the income of the trust for the year under paragraph 12(1)(l.1); or (b) is not deductible in computing the income of the trust for the year because of subsection (4). Loans made on condition (6) If any loan (in this subsection referred to as the “first loan”) has been made (a) by a specified non-resident shareholder of a corporation or a specified non-resident beneficiary of a trust, or (b) by a non-resident person who was not dealing at arm’s length with a specified shareholder of a corporation or a specified non-resident beneficiary of a trust, to another person on condition that a loan (in this subsection referred to as the “second loan”) be made by any person to a particular corporation or trust, for the purposes of subsections (4) and (5), the lesser of (c) the amount of the first loan, and (d) the amount of the second loan is deemed to be a debt incurred by the particular corporation or trust to the person who made the first loan. (5) The portion of paragraph 18(7)(a) of the Act before subparagraph (i) is replaced by the following: (a) to owe the portion (in this subsection and paragraph 12(1)(l.1) referred to as the “debt amount”) of each debt or other obligation to Plan d’action écono pay an amount of the partnership and to own the portion of each property of the partnership that is equal to (6) Subparagraph 18(15)(b)(iii) of the Act is replaced by the following: (iii) that is immediately before the transferor is subject to a loss restriction event, or (7) Subsections (1) to (5) apply to taxation years that begin after 2013, except that if a trust that is resident in Canada on March 21, 2013 elects in writing and files the election with the Minister of National Revenue on or before the trust’s filing-due date for its first taxation year that begins after 2013, (a) for the purpose of determining the trust’s equity amount, as defined in subsection 18(5) of the Act, as enacted by subsection (3), the trust is deemed (i) to not have received any equity contributions, as defined in subsection 18(5) of the Act, as enacted by subsection (3), before March 21, 2013, (ii) to not have paid or made payable any amount to a beneficiary of the trust before March 21, 2013, and (iii) to have tax-paid earnings, as defined in subsection 18(5) of the Act, as enacted by subsection (3), of nil for each taxation year that ends before March 21, 2013, and (b) each beneficiary of the trust at the beginning of March 21, 2013 is deemed to have made an equity contribution at that time to the trust equal to the amount determined by the formula A/B × (C – D) where A is the fair market value of the beneficiary’s interest as a beneficiary under the trust at that time, B is the fair market value of all the beneficial interests under the trust at that time, C. 40 Economic Action C is the total fair market value of all the properties of the trust at that time, and D is the total amount of the trust’s liabilities at that time. (8) Subsection (6) is deemed to have come into force on March 21, 2013. 9. (1) Subparagraph 18.1(10)(b)(ii) of the Act is replaced by the following: (ii) that is immediately before the taxpayer is subject to a loss restriction event, (2) Subsection (1) is deemed to have come into force on March 21, 2013. 10. (1) The Act is amended by adding the following before section 19: Definitions “entity” « entité » 18.3 (1) The following definitions apply in this section. “entity” has the same meaning as in subsection 122.1(1). “equity value” « valeur des capitaux propres » “equity value” has the same meaning as in subsection 122.1(1). “real estate investment trust” « fiducie de placement immobilier » “real estate investment trust” has the same meaning as in subsection 122.1(1). “security” « titre » “security”, of an entity, means (a) a liability of the entity; (b) if the entity is a corporation, (i) a share of the capital stock of the corporation, and (ii) a right to control in any manner whatever the voting rights of a share of the capital stock of the corporation if it can reasonably be concluded that one of the Plan d’action écono reasons that a person or partnership holds the right to control is to avoid the application of subsection (3) or 12.6(3); (c) if the entity is a trust, an income or a capital interest in the trust; and (d) if the entity is a partnership, an interest as a member of the partnership. “stapled security” « titre agrafé » “stapled security”, of a particular entity at any time, means a particular security of the particular entity if at that time (a) another security (referred to in this section as the “reference security”) (i) is or may be required to be transferred together or concurrently with the particular security as a term or condition of the particular security, the reference security, or an agreement or arrangement to which the particular entity (or if the reference security is a security of another entity, the other entity) is a party, or (ii) is listed or traded with the particular security on a stock exchange or other public market under a single trading symbol; (b) the particular security or the reference security is listed or traded on a stock exchange or other public market; and (c) any of the following applies: (i) the reference security and the particular security are securities of the particular entity and the particular entity is a corporation, SIFT partnership or SIFT trust, (ii) the reference security is a security of another entity, one of the particular entity or the other entity is a subsidiary of the other, and the particular entity or the other entity is a corporation, SIFT partnership or SIFT trust, or (iii) the reference security is a security of another entity and the particular entity or the other entity is a real estate investment trust or a subsidiary of a real estate investment trust. C. 40 “subsidiary” « filiale » “subsidiary”, of a particular entity at any time, means Economic Action (a) an entity in which the particular entity holds at that time securities that have a total fair market value greater than 10% of the equity value of the entity; and (b) an entity that at that time is a subsidiary of an entity that is a subsidiary of the particular entity. “transition period” « période de transition » “transition period”, of an entity, means (a) if one or more securities of the entity would have been stapled securities of the entity on October 31, 2006 and July 19, 2011 had the definition “stapled security” in this subsection come into force on October 31, 2006, the period that begins on July 20, 2011 and ends on the earliest of (i) January 1, 2016, (ii) the first day after July 20, 2011 on which any of those securities is materially altered, and (iii) the first day after July 20, 2011 on which any security of the entity becomes a stapled security other than by way of (A) a transaction (I) that is completed under the terms of an agreement in writing entered into before July 20, 2011 if no party to the agreement may be excused from completing the transaction as a result of amendments to this Act, and (II) that is not the issuance of a security in satisfaction of a right to enforce payment of an amount by the entity, or (B) the issuance of the security in satisfaction of a right to enforce payment of an amount that became payable by the entity on another security of the entity before July 20, 2011, if the other security was a stapled security on July 20, 2011 and the issuance was made under a term or condition of the other security in effect on July 20, 2011; Plan d’action écono (b) if paragraph (a) does not apply to the entity and one or more securities of the entity would have been stapled securities of the entity on July 19, 2011 had the definition “stapled security” in this subsection come into force on July 19, 2011, the period that begins on July 20, 2011 and ends on the earliest of (i) July 20, 2012, (ii) the first day after July 20, 2011 on which any of those securities is materially altered, and (iii) the first day after July 20, 2011 on which any security of the entity becomes a stapled security other than by way of (A) a transaction (I) that is completed under the terms of an agreement in writing entered into before July 20, 2011 if no party to the agreement may be excused from completing the transaction as a result of amendments to this Act, and (II) that is not the issuance of a security in satisfaction of a right to enforce payment of an amount by the entity, or (B) the issuance of the security in satisfaction of a right to enforce payment of an amount that became payable by the entity on another security of the entity before July 20, 2011, if the other security was a stapled security on July 20, 2011 and the issuance was made under a term or condition of the other security in effect on July 20, 2011; and (c) in any other case, if the entity is a subsidiary of another entity on July 20, 2011 and the other entity has a transition period, the period that begins on July 20, 2011 and ends on the earliest of (i) the day on which the other entity’s transition period ends, (ii) the first day after July 20, 2011 on which the entity ceases to be a subsidiary of the other entity, and C. 40 Economic Action (iii) the first day after July 20, 2011 on which any security of the entity becomes a stapled security other than by way of (A) a transaction (I) that is completed under the terms of an agreement in writing entered into before July 20, 2011 if no party to the agreement may be excused from completing the transaction as a result of amendments to this Act, and (II) that is not the issuance of a security in satisfaction of a right to enforce payment of an amount by the entity, or (B) the issuance of the security in satisfaction of a right to enforce payment of an amount that became payable by the entity on another security of the entity before July 20, 2011, if the other security was a stapled security on July 20, 2011 and the issuance was made under a term or condition of the other security in effect on July 20, 2011. Property representing security (2) For the purpose of determining whether a particular security of an entity is a stapled security, if a receipt or similar property (referred to in this subsection as the “receipt”) represents all or a portion of the particular security and the receipt would be described in paragraphs (a) and (b) of the definition “stapled security” in subsection (1) if it were a security of the entity, then (a) the particular security is deemed to be described in those paragraphs; and Plan d’action écono (b) a security that would be a reference security in respect of the receipt is deemed to be a reference security in respect of the particular security. Amounts not deductible (3) Notwithstanding any other provision of this Act, in computing the income of a particular entity for a taxation year from a business or property, no deduction may be made in respect of an amount (a) that is paid or payable after July 19, 2011, unless the amount is paid or payable in respect of the entity’s transition period; and (b) that is (i) interest paid or payable on a liability of the particular entity that is a stapled security, unless each reference security in respect of the stapled security is a liability, or (ii) if a security of the particular entity, a subsidiary of the particular entity or an entity of which the particular entity is a subsidiary is a reference security in respect of a stapled security of a real estate investment trust or a subsidiary of a real estate investment trust, an amount paid or payable to (A) the real estate investment trust, (B) a subsidiary of the real estate investment trust, or (C) any person or partnership on condition that any person or partnership pays or makes payable an amount to the real estate investment trust or a subsidiary of the real estate investment trust. (2) Subsection (1) is deemed to have come into force on July 20, 2011. 11. (1) The portion of paragraph 20(1)(e.2) of the Act before clause (i)(A) is replaced by the following: Premiums on life insurance — collateral (e.2) the least of the following amounts in respect of a life insurance policy (other than an annuity contract or LIA policy): C. 40 Economic Action (i) the premiums payable by the taxpayer under the policy in respect of the year, if (2) The portion of paragraph 20(1)(e.2) of the Act after clause (i)(C) is replaced by the following: (ii) the net cost of pure insurance in respect of the year (other than in respect of a period after 2013 during which the policy is a 10/8 policy), as determined in accordance with the regulations, in respect of the interest in the policy referred to in clause (i)(A), and (iii) the portion, of the lesser of the amounts determined under subparagraphs (i) and (ii) in respect of the policy, that can reasonably be considered to relate to the amount owing from time to time during the year by the taxpayer to the institution under the borrowing; (3) Subsection 20(1) of the Act is amended by striking out “and” at the end of paragraph (vv), by adding “and” at the end of paragraph (ww) and by adding the following after paragraph (ww): Derivative forward agreement (xx) in respect of a derivative forward agreement of a taxpayer, the amount determined by the formula A–B where A is the lesser of (i) the total of all amounts each of which is (A) if the taxpayer acquires a property under the agreement in the year or a preceding taxation year, the amount by which the cost to the taxpayer of the property exceeds the fair market value of the property at the time it is acquired by the taxpayer, or Plan d’action écono (B) if the taxpayer disposes of a property under the agreement in the year or a preceding taxation year, the amount by which the fair market value of the property at the time the agreement is entered into by the taxpayer exceeds the proceeds of disposition (within the meaning assigned by subdivision c) of the property, and (ii) the amount that is, (A) if final settlement of the agreement occurs in the year and it cannot reasonably be considered that one of the main reasons for entering into the agreement is to obtain a deduction under this paragraph, the amount determined under subparagraph (i), or (B) in any other case, the total of all amounts included under paragraph 12(1)(z.7) in computing the taxpayer’s income in respect of the agreement for the year or a preceding taxation year, and B is the total of all amounts deducted under this paragraph in respect of the agreement for a preceding taxation year. (4) Section 20 of the Act is amended by adding the following after subsection (2): Limitation of expression “interest” — 10/8 policy (2.01) For the purposes of paragraphs (1)(c) and (d), interest does not include an amount if (a) the amount (i) is paid, after March 20, 2013 in respect of a period after 2013, in respect of a life insurance policy that is, at the time of the payment, a 10/8 policy, and (ii) is described in paragraph (a) of the definition “10/8 policy” in subsection 248(1); or (b) the amount C. 40 Economic Action (i) is payable, in respect of a life insurance policy, after March 20, 2013 in respect of a period after 2013 during which the policy is a 10/8 policy, and (ii) is described in paragraph (a) of the definition “10/8 policy” in subsection 248(1). (5) Paragraph 20(8)(d) of the English version of the Act is replaced by the following: (d) the purchaser of the property sold was a partnership in which the taxpayer was, immediately after the sale, a majority-interest partner. (6) Subsections (1), (2) and (4) apply to taxation years that end after March 20, 2013. (7) Subsection (3) applies to acquisitions and dispositions of property to which subsection 4(1) applies. 12. Subclause 20.01(2)(b)(i)(A)(II) of the English version of the Act is replaced by the following: (II) a partnership of which the individual is a majority-interest partner, or 13. Subparagraph 28(1)(a)(ii) of the English version of the Act is replaced by the following: (ii) were in payment of or on account of an amount that would, if the income from the business were not computed in accordance with the cash method, be included in computing income from the business for that or any other year, 14. (1) The portion of subsection 31(1) of the Act before paragraph (a) is replaced by the following: Restricted farm loss 31. (1) If a taxpayer’s chief source of income for a taxation year is neither farming nor a combination of farming and some other source of income that is a subordinate source of income for the taxpayer, then for the purposes of Plan d’action écono sections 3 and 111 the taxpayer’s loss, if any, for the year from all farming businesses carried on by the taxpayer is deemed to be the total of (2) Subparagraph 31(1)(a)(i) of the Act is replaced by the following: (i) the amount by which the total of the taxpayer’s losses for the year, determined without reference to this section and before making any deduction under section 37, from all farming businesses carried on by the taxpayer exceeds the total of the taxpayer’s incomes for the year, so determined from all such businesses, and (3) Clause 31(1)(a)(ii)(B) of the Act is replaced by the following: (B) $15,000, and (4) Subparagraph 31(1)(b)(i) of the Act is replaced by the following: (i) the amount that would be determined under subparagraph (a)(i) if it were read without reference to “and before making any deduction under section 37”, (5) Subsection 31(2) of the Act is replaced by the following: Farming and manufacturing or processing (2) Subsection (1) does not apply to a taxpayer for a taxation year if the taxpayer’s chief source of income for the year is a combination of farming and manufacturing or processing in Canada of goods for sale and all or substantially all output from all farming businesses carried on by the taxpayer is used in the manufacturing or processing. (6) Subsections (1) to (5) apply to taxation years that end after March 20, 2013. 15. Subsections 34.1(4) to (7) of the Act are repealed. 16. (1) Subsection 34.2(4) of the Act is replaced by the following: Treatment in following year (4) If an amount was included in computing the income of a corporation in respect of a partnership for the immediately preceding taxation year under subsection (2) or (3), C. 40 Economic Action (a) the portion of the amount that, because of subparagraph (5)(a)(i) or (ii), was income for that preceding year is deductible in computing the income of the corporation for the current taxation year; and (b) the portion of the amount that, because of subparagraph (5)(a)(i) or (ii), was taxable capital gains for that preceding year is deemed to be an allowable capital loss of the corporation for the current taxation year from the disposition of property. (2) Subparagraphs 34.2(5)(a)(i) to (v) of the Act are replaced by the following: (i) an adjusted stub period accrual included under subsection (2) in respect of a partnership for the year is deemed to be income, and taxable capital gains from the disposition of property, having the same character and to be in the same proportions as any income and taxable capital gains that were allocated by the partnership to the corporation for all fiscal periods of the partnership ending in the year, (ii) an amount included under subsection (3) in respect of a partnership for the year is deemed to be income, and taxable capital gains from the disposition of property, having the same character and to be in the same proportions as any income and taxable capital gains that were allocated by the partnership to the corporation for the particular period referred to in that subsection, (iii) an amount, a portion of which is deductible or is an allowable capital loss under subsection (4) in respect of a partnership for the year, is deemed to have the same character and to be in the same proportions as the income and taxable capital gains included in the corporation’s income for the immediately preceding taxation year under subsection (2) or (3) in respect of the partnership, Plan d’action écono (iv) an amount claimed as a reserve under subsection (11) in respect of a partnership for the year is deemed to have the same character and to be in the same proportions as the qualifying transitional income in respect of the partnership for the year, and (v) an amount, a portion of which is included in income under paragraph (12) (a), or is deemed to be a taxable capital gain under paragraph (12)(b), in respect of a partnership for the year, is deemed to have the same character and to be in the same proportions as the amount claimed as a reserve under subsection (11) in respect of the partnership for the immediately preceding taxation year; (3) Paragraph 34.2(5)(b) of the Act is replaced by the following: (b) a corporation’s capital dividend account, as defined in subsection 89(1), is to be determined without reference to this section; and (c) the reference in subparagraph 53(2)(c)(i.4) to an amount deducted under subsection (11) by a taxpayer includes an amount deemed to be an allowable capital loss under subparagraph (11)(b)(ii). (4) Subsection 34.2(11) of the Act is replaced by the following: Transitional reserve (11) If a corporation has qualifying transitional income in respect of a partnership for a particular taxation year, (a) the corporation may, in computing its income for the particular year, claim an amount, as a reserve, not exceeding the least of (i) the specified percentage for the particular year of the corporation’s qualifying transitional income in respect of the partnership, C. 40 Economic Action (ii) if, for the immediately preceding taxation year, an amount was claimed under this subsection in computing the corporation’s income in respect of the partnership, the amount that is the total of (A) the amount included under subsection (12) in computing the corporation’s income for the particular year in respect of the partnership, and (B) the amount by which the corporation’s qualifying transitional income in respect of the partnership is increased in the particular year because of the application of subsections (16) and (17), and (iii) the amount determined by the formula A–B where A is the corporation’s income for the particular year computed before deducting or claiming any amount under this subsection in respect of the partnership or under section 61.3 and 61.4, and B is the total of all amounts each of which is an amount deductible by the corporation for the year under section 112 or 113 in respect of a dividend received by the corporation after December 20, 2012; and (b) the portion of the amount claimed under paragraph (a) for the particular year that, because of subparagraph (5)(a)(iv), has (i) a character other than capital is deductible in computing the income of the corporation for the particular year, and (ii) the character of capital is deemed to be an allowable capital loss of the corporation for the particular year from the disposition of property. (5) Subsection 34.2(12) of the Act is replaced by the following: 2013 Inclusion of prior year reserve Plan d’action écono (12) Subject to subsection (5), if a reserve was claimed by a corporation under subsection (11) in respect of a partnership for the immediately preceding taxation year, (a) the portion of the reserve that was deducted under subparagraph (11)(b)(i) for that preceding year is to be included in computing the income of the corporation for the current taxation year; and (b) the portion of the reserve that was deemed by subparagraph (11)(b)(ii) to be an allowable capital loss of the corporation for that preceding year is deemed to be a taxable capital gain of the corporation for the current taxation year from the disposition of property. (6) The portion of subsection 34.2(13) of the Act that is before paragraph (a) is replaced by the following No reserve (13) No claim shall be made under subsection (11) in computing a corporation’s income for a taxation year in respect of a partnership (7) The portion of subsection 34.2(14) of the Act that is before paragraph (a) is replaced by the following: Deemed partner (14) A corporation that cannot claim an amount under subsection (11) for a taxation year in respect of a partnership solely because it has disposed of its interest in the partnership is deemed for the purposes of paragraph (13)(a) to be a member of a partnership continuously until the end of the taxation year if (8) The portion of subsection 34.2(16) of the Act that is before paragraph (a) is replaced by the following: Qualifying transition income adjustment — conditions for application (16) Subsection (17) applies for a particular taxation year of a corporation and for each subsequent taxation year for which the corporation may claim an amount under subsection (11) in respect of a partnership if the particular year is the first taxation year C. 40 Economic Action (9) The description of C in paragraph 34.2(17)(b) of the Act is replaced by the following: C is nil, (10) Subsections (1) to (9) apply to taxation years that end after March 22, 2011. 17. (1) Section 36 of the Act is repealed. (2) Subsection (1) applies in respect of expenditures incurred in taxation years that begin after December 21, 2012. 18. (1) Paragraph 37(1)(h) of the Act is replaced by the following: (h) if the taxpayer was subject to a loss restriction event before the end of the year, the amount determined for the year under subsection (6.1) with respect to the taxpayer. (2) The portion of subsection 37(6.1) of the Act before paragraph (a) is replaced by the following: Loss restriction event (6.1) If a taxpayer was, at any time (in this subsection referred to as “that time”) before the end of a taxation year of the taxpayer, last subject to a loss restriction event, the amount determined for the purposes of paragraph (1)(h) for the year with respect to the taxpayer in respect of a business is the amount, if any, by which (3) Clauses 37(6.1)(a)(i)(A) to (C) of the Act are replaced by the following: (A) an expenditure described in paragraph (1)(a) or (c) that was made by the taxpayer before that time, (B) the lesser of the amounts determined immediately before that time in respect of the taxpayer under subparagraphs (1)(b)(i) and (ii), as those paragraphs read on March 29, 2012, in Plan d’action écono respect of expenditures made, and property acquired, by the taxpayer before 2014, or (C) an amount determined in respect of the taxpayer under paragraph (1)(c.1) for its taxation year that ended immediately before that time (4) Subparagraphs 37(6.1)(a)(ii) and (iii) of the Act are replaced by the following: (ii) the total of all amounts determined in respect of the taxpayer under paragraphs (1)(d) to (g) for its taxation year that ended immediately before that time, or (iii) the amount deducted under subsection (1) in computing the taxpayer’s income for its taxation year that ended immediately before that time (5) Subparagraphs 37(6.1)(b)(i) and (ii) of the Act are replaced by the following: (i) if the business to which the amounts described in any of clauses (a)(i)(A) to (C) can reasonably be considered to have been related was carried on by the taxpayer for profit or with a reasonable expectation of profit throughout the year, the total of (A) the taxpayer’s income for the year from the business before making any deduction under subsection (1), and (B) if properties were sold, leased, rented or developed, or services were rendered, in the course of carrying on the business before that time, the taxpayer’s income for the year, before making any deduction under subsection (1), from any other business substantially all the income of which was derived from the sale, leasing, rental or development, as the case may be, of similar properties or the rendering of similar services, and (ii) the total of all amounts each of which is an amount determined in respect of a preceding taxation year of the taxpayer that ended after that time equal to the lesser of C. 40 Economic Action (A) the amount determined under subparagraph (i) with respect to the taxpayer in respect of the business for that preceding year, and (B) the amount in respect of the business deducted under subsection (1) in computing the taxpayer’s income for that preceding year. (6) The portion of paragraph 37(9.5)(b) of the English version of the Act before subparagraph (i) is replaced by the following: (b) partnership of which a majority-interest partner is (7) Subsections (1) to (5) are deemed to have come into force on March 21, 2013, except that, before January 1, 2014, clause 37(6.1)(a)(i)(B) of the Act, as enacted by subsection (3), is to be read as follows: (B) the lesser of the amounts determined immediately before that time in respect of the taxpayer under subparagraphs (1)(b)(i) and (ii), as those paragraphs read on March 29, 2012, in respect of expenditures made, and property acquired, by the taxpayer before that time, or 19. (1) Subparagraph 40(2)(a)(iii) of the English version of the Act is replaced by the following: (iii) the purchaser of the property sold is a partnership in which the taxpayer was, immediately after the sale, a majorityinterest partner; (2) Subparagraph 40(3.4)(b)(iii) of the Act is replaced by the following: (iii) that is immediately before the transferor is subject to a loss restriction event, Plan d’action écono (3) Subsections 40(10) and (11) of the Act are replaced by the following: Application of subsection (11) (10) Subsection (11) applies in computing at any particular time a taxpayer’s gain or loss (in this subsection and subsection (11) referred to as the “new gain” or “new loss”, as the case may be), in respect of any part (which in this subsection and subsection (11) is referred to as the “relevant part” and which may for greater certainty be the whole) of a foreign currency debt of the taxpayer, arising from a fluctuation in the value of the currency of the foreign currency debt (other than, for greater certainty, a gain or a capital loss that arises because of the application of subsection 111(12)), if at any time before the particular time the taxpayer realized a capital loss or gain in respect of the foreign currency debt because of subsection 111(12). Gain or loss on foreign currency debt (11) If this subsection applies, the new gain is the positive amount, or the new loss is the negative amount, as the case may be, determined by the formula A+B–C where A is (a) if the taxpayer would, but for any application of subsection 111(12), recognize a new gain, the amount of the new gain, determined without reference to this subsection, or (b) if the taxpayer would, but for any application of subsection 111(12), recognize a new loss, the amount of the new loss, determined without reference to this subsection, multiplied by (–1); B is the total of all amounts each of which is that portion of the amount of a capital loss realized by the taxpayer at any time before the particular time, in respect of the foreign currency debt and because of subsection 111(12), that is reasonably attributable to (a) the relevant part of the foreign currency debt at the particular time, or C. 40 Economic Action (b) the forgiven amount, if any, (as defined in subsection 80(1)) in respect of the foreign currency debt at the particular time; and C is the total of all amounts each of which is that portion of the amount of a gain realized by the taxpayer at any time before the particular time, in respect of the foreign currency debt and because of subsection 111(12), that is reasonably attributable to (a) the relevant part of the foreign currency debt at the particular time, or (b) the forgiven amount, if any, (as defined in subsection 80(1)) in respect of the foreign currency debt at the particular time. (4) Subsections (2) and (3) are deemed to have come into force on March 21, 2013. 20. Paragraph 44(7)(c) of the English version of the Act is replaced by the following: (c) the former property of the taxpayer was disposed of to a partnership in which the taxpayer was, immediately after the disposition, a majority-interest partner. 21. (1) Subparagraph 50(1)(b)(i) of the Act is replaced by the following: (i) the corporation has during the year become a bankrupt, (2) Subsection (1) is deemed to have come into force on December 21, 2012. 22. (1) Clause 53(1)(e)(i)(A) of the Act is replaced by the following: (A) paragraphs 38(a.1) to (a.3) and the fractions set out in the formula in paragraph 14(1)(b) and in subsection 14(5), paragraph 38(a) and subsection 41(1), (2) The portion of paragraph 53(1)(r) of the Act before the formula is replaced by the following: (r) if the time is before 2005, the property is an interest in, or a share of the capital stock of, a flow-through entity described in any of Plan d’action écono paragraphs (a) to (f) and (h) of the definition “flow-through entity” in subsection 39.1(1) and immediately after that time the taxpayer disposed of all their interests in, and shares of the capital stock of, the entity, the amount determined by the formula (3) Subsection 53(1) of the Act is amended by striking out “and” at the end of paragraph (q) and by adding the following after paragraph (r): (s) if the property was acquired under a derivative forward agreement, any amount required to be included in respect of the property under subparagraph 12(1)(z.7)(i) in computing the income of the taxpayer for a taxation year; and (t) if the property is disposed of under a derivative forward agreement, any amount required to be included in respect of the property under subparagraph 12(1)(z.7)(ii) in computing the income of the taxpayer for the taxation year that includes that time. (4) Section 53 of the Act is amended by adding the following after subsection (1.1): Flow-through entity before 2005 (1.2) For the purposes of paragraph (1)(r), if the fair market value of all of a taxpayer’s interests in, and shares of the capital stock of, a flow-through entity is nil when the taxpayer disposes of those interests and shares, the fair market value of each such interest or share at that time is deemed to be $1. (5) Paragraph 53(2)(b.2) of the Act is replaced by the following: (b.2) if the property is property of a taxpayer that was subject to a loss restriction event at or before that time, any amount required by paragraph 111(4)(c) to be deducted in computing the adjusted cost base of the property; C. 40 Economic Action (6) Subsection 53(2) of the Act is amended by striking out “and” at the end of paragraph (u) and by adding the following after paragraph (v): (w) if the property was acquired under a derivative forward agreement, any amount deductible in respect of the property under paragraph 20(1)(xx) in computing the income of the taxpayer for a taxation year; and (x) if the property is disposed of under a derivative forward agreement, any amount deductible in respect of the property under paragraph 20(1)(xx) in computing the income of the taxpayer for the taxation year that includes that time. (7) Subsection (1) applies in respect of gifts made after February 25, 2008. (8) Subsections (2) and (4) apply to dispositions that occur after 2001. (9) Subsections (3), (5) and (6) are deemed to have come into force on March 21, 2013. 23. (1) Paragraph (c) of the definition “superficial loss” in section 54 of the Act is replaced by the following: (c) a disposition deemed to have been made by subsection 45(1), section 48 as it read in its application before 1993, section 50 or 70, subsection 104(4), section 128.1, paragraph 132.2(3)(a) or (c), subsection 138(11.3) or 142.5(2), section 142.6 or any of subsections 144(4.1) and (4.2) and 149(10), (2) Paragraph (f) of the definition “superficial loss” in section 54 of the Act is replaced by the following: (f) a disposition by a taxpayer that was subject to a loss restriction event within 30 days after the disposition, (3) Subsection (1) applies to taxation years that begin after March 20, 2013. (4) Subsection (2) is deemed to have come into force on March 21, 2013. Plan d’action écono 24. (1) Clause 55(3)(a)(iii)(B) of the Act is replaced by the following: (B) property (other than shares of the capital stock of the dividend recipient) more than 10% of the fair market value of which was, at any time during the series, derived from any combination of shares of the capital stock and debt of the dividend payer, (2) Clause 55(3)(a)(iv)(B) of the Act is replaced by the following: (B) property more than 10% of the fair market value of which was, at any time during the series, derived from any combination of shares of the capital stock and debt of the dividend recipient, and (3) Subsection 55(3.01) of the Act is amended by striking out “and” at the end of paragraph (d) and by adding the following after paragraph (e): (f) a significant increase in the total direct interest in a corporation that would, but for this paragraph, be described in subparagraph (3)(a)(ii) is deemed not to be described in that subparagraph if the increase was the result of the issuance of shares of the capital stock of the corporation solely for money and the shares were redeemed, acquired or cancelled by the corporation before the dividend was received; (g) a disposition of property that would, but for this paragraph, be described in subparagraph (3)(a)(i), or a significant increase in the total direct interest in a corporation that would, but for this paragraph, be described in subparagraph (3)(a)(ii), is deemed not to be described in those subparagraphs if (i) the dividend payer was related to the dividend recipient immediately before the dividend was received, (ii) the dividend payer did not, as part of the series of transactions or events that includes the receipt of the dividend, cease to be related to the dividend recipient, C. 40 Economic Action (iii) the disposition or increase occurred before the dividend was received, (iv) the disposition or increase was the result of the disposition of shares to, or the acquisition of shares of, a particular corporation, and (v) at the time the dividend was received, all the shares of the capital stock of the dividend recipient and the dividend payer were owned by the particular corporation, a corporation that controlled the particular corporation, a corporation controlled by the particular corporation or any combination of those corporations; and (h) a winding-up of a subsidiary whollyowned corporation to which subsection 88(1) applies, or an amalgamation to which subsection 87(11) applies of a corporation with one or more subsidiary wholly-owned corporations, is deemed not to result in a significant increase in the total direct interest, or in the total of all direct interests, in the subsidiary or subsidiaries, as the case may be. (4) The portion of paragraph 55(3.1)(a) of the Act before subparagraph (i) is replaced by the following: (a) in contemplation of and before a distribution (other than a distribution by a specified corporation) made in the course of the reorganization in which the dividend was received, property became property of the distributing corporation, a corporation controlled by it or a predecessor corporation of any such corporation otherwise than as a result of (5) Clause 55(3.1)(c)(i)(A) of the Act is replaced by the following: (A) as a result of a disposition (I) in the ordinary course of business, or (II) before the distribution for consideration that consists solely of money or indebtedness that is not convertible into other property, or of any combination of the two, Plan d’action écono (6) Clause 55(3.1)(d)(i)(A) of the Act is replaced by the following: (A) as a result of a disposition (I) in the ordinary course of business, or (II) before the distribution for consideration that consists solely of money or indebtedness that is not convertible into other property, or of any combination of the two, (7) Subsections (1) and (2) apply in respect of dividends received after December 20, 2012. (8) Subsections (3) to (6) apply in respect of dividends received after 2003. 25. (1) Subparagraph 56(1)(a)(i) of the Act is amended by striking out “and” at the end of clause (E), by adding “and” at the end of clause (F) and by adding the following after clause (F): (G) an amount received out of or under a registered pension plan as a return of all or a portion of a contribution to the plan to the extent that the amount (I) is a payment made to the taxpayer under subsection 147.1(19) or subparagraph 8502(d)(iii) of the Income Tax Regulations, and (II) is not deducted in computing the taxpayer’s income for the year or a preceding taxation year, (2) Subsection 56(8) of the French version of the Act is replaced by the following: Prestations du RPC/RRQ pour années antérieures (8) Malgré les paragraphes (1) et (6), dans le cas où une ou plusieurs sommes sont reçues par un particulier (sauf une fiducie) au cours d’une année d’imposition au titre ou en paiement intégral ou partiel d’une prestation prévue par le Régime de pensions du Canada ou par un C. 40 Economic Action régime provincial de pensions au sens de l’article 3 de cette loi ou seraient incluses, en l’absence du présent paragraphe, dans le calcul de son revenu pour une année d’imposition en application du paragraphe (6) et qu’une partie d’au moins 300 $ du total de ces sommes se rapporte à une ou plusieurs années d’imposition antérieures, le particulier n’a pas à inclure cette partie dans son revenu, s’il en fait le choix. (3) Paragraph 56(8)(a) of the English version of the Act is replaced by the following: (a) one or more amounts (i) are received by an individual (other than a trust) in a taxation year as, on account of, in lieu of payment of or in satisfaction of, any benefit under the Canada Pension Plan or a provincial pension plan as defined in section 3 of that Act, or (ii) would be, but for this subsection, included in computing the income of an individual for a taxation year under subsection (6), and (4) Subsection (1) applies to contributions made on or after the later of January 1, 2014 and the day on which this Act receives royal assent. (5) Subsections (2) and (3) apply to the 2006 and subsequent taxation years. 26. (1) Subparagraph 60(q)(i) of the Act is replaced by the following: (i) the amount has been included in computing the income of the taxpayer for the year or a preceding taxation year as an amount described in subparagraph 56(1)(n)(i) or paragraph 56(1)(o) paid to the taxpayer by the payer, (2) Subsection (1) is deemed to have come into force on March 1, 1994. 27. (1) Section 60.001 of the Act is repealed. (2) Subsection (1) applies to orders made after the day on which this Act receives royal assent. Plan d’action écono 28. The portion of subsection 60.1(1) of the French version of the Act before paragraph (a) is replaced by the following: Pension alimentaire 60.1 (1) Pour l’application de l’alinéa 60b) et du paragraphe 118(5), dans le cas où une ordonnance ou un accord, ou une modification s’y rapportant, prévoit le paiement d’un montant par un contribuable à une personne ou à son profit, au profit d’enfants confiés à sa garde ou à la fois au profit de la personne et de ces enfants, le montant ou une partie de celui-ci est réputé : 29. Section 60.11 of the Act is repealed. 30. (1) Subsections 66(11.4) and (11.5) of the Act are replaced by the following: Loss restriction event (11.4) If (a) at any time a taxpayer is subject to a loss restriction event, (b) within the 12-month period that ended immediately before that time, the taxpayer, a partnership of which the taxpayer was a majority-interest partner or a trust of which the taxpayer was a majority-interest beneficiary (as defined in subsection 251.1(3)) acquired a Canadian resource property or a foreign resource property (other than a property that was held, by the taxpayer, partnership or trust or by a person that would be affiliated with the taxpayer if section 251.1 were read without reference to the definition “controlled” in subsection 251.1(3), throughout the period that began immediately before the 12-month period began and ended at the time the property was acquired by the taxpayer, partnership or trust), and (c) immediately before the 12-month period began the taxpayer, partnership or trust was not, or would not be if it were a corporation, a principal-business corporation, for the purposes of subsection (4) and sections 66.2, 66.21 and 66.4, except as those provisions apply for the purposes of section 66.7, the property is deemed not to have been acquired by the taxpayer, partnership or trust, as the case may be, before that time, except that if the property has been disposed of by it before that C. 40 Economic Action time and not reacquired by it before that time, the property is deemed to have been acquired by the taxpayer, partnership or trust, as the case may be, immediately before it disposed of the property. Affiliation — subsection (11.4) (11.5) For the purposes of subsection (11.4), if the taxpayer referred to in that subsection was formed or created in the 12-month period referred to in that subsection, the taxpayer is deemed to have been, throughout the period that began immediately before the 12-month period and ended immediately after it was formed or created, (a) in existence; and (b) affiliated with every person with whom it was affiliated (otherwise than because of a right referred to in paragraph 251(5)(b)) throughout the period that began when it was formed or created and that ended immediately before the time at which the taxpayer was subject to the loss restriction event referred to in that subsection. Trust loss restriction event — successor (11.6) If at any time a trust is subject to a loss restriction event, (a) for the purposes of the provisions of this Act relating to deductions in respect of drilling and exploration expenses, prospecting, exploration and development expenses, Canadian exploration and development expenses, foreign resource pool expenses, Canadian exploration expenses, Canadian development expenses and Canadian oil and gas property expenses (in this subsection referred to as “resource expenses”) incurred by the trust before that time, the following rules apply: Plan d’action écono (i) the trust is (other than for purposes of this subsection and subsections (11.4), (11.5) and 66.7(10) to (11)) deemed to be a corporation that (A) after that time is a successor (within the meaning assigned by any of subsections 66.7(1), (2) and (2.3) to (5)), and (B) at that time, acquired all the properties held by the trust immediately before that time from an original owner of those properties, (ii) if the trust did not hold a foreign resource property immediately before that time, the trust is deemed to have owned a foreign resource property immediately before that time, (iii) a joint election is deemed to have been filed in accordance with subsections 66.7(7) and (8) in respect of the acquisition described in clause (i)(B), (iv) the resource expenses incurred by the trust before that time are deemed to have been incurred by an original owner of the properties and not by the trust, (v) the original owner is deemed to have been resident in Canada at every time before that time at which the trust was resident in Canada, (vi) if at that time the trust is a member of a partnership and the property of the partnership includes a Canadian resource property or a foreign resource property, (A) for the purposes of clause (i)(B), the trust is deemed to have held immediately before that time that portion of the partnership’s property at that time that is equal to the trust’s percentage share of the total of amounts that would be paid to all members of the partnership if it were wound up at that time, and (B) for the purposes of clauses 66.7(1)(b)(i)(C) and (2)(b)(i)(B), subparagraph 66.7(2.3)(b)(i) and clauses 66.7(3)(b)(i)(C), (4)(b)(i)(B) and (5)(b)(i)(B) for a taxation year that ends after that time, the lesser of the C. 40 Economic Action following amounts is deemed to be income of the trust for the year that can reasonably be regarded as attributable to production from the property: (I) the trust’s share of the part of the income of the partnership for the fiscal period of the partnership that ends in the year that can reasonably be regarded as attributable to the production from the property, and (II) an amount that would be determined under subclause (I) for the year if the trust’s share of the income of the partnership for the fiscal period of the partnership that ends in the year were determined on the basis of the percentage share referred to in clause (A), and (vii) if after that time the trust disposes of property that was at that time held by the trust to another person, subsections 66.7(1) to (5) do not apply in respect of the acquisition by the other person of the property; and (b) if before that time, the trust or a partnership of which the trust was a member acquired a property that is a Canadian resource property, a foreign resource property or an interest in a partnership and it can reasonably be considered that one of the main purposes of the acquisition is to avoid any limitation provided in any of subsections 66.7(1) to (5) on the deduction in respect of any expenses incurred by the trust, then the trust or the partnership, as the case may be, is deemed, for the purposes of applying those subsections to or in respect of the trust, not to have acquired the property. (2) Subparagraph 66(12.66)(b)(ii) of the Act is replaced by the following: (ii) would be described in paragraph (h) of the definition “Canadian exploration expense” in subsection 66.1(6) if the Plan d’action écono reference to “paragraphs (a) to (d) and (f) to (g.4)” in that paragraph were read as “paragraphs (a), (d), (f) and (g.1)”, or (3) Subsection (1) is deemed to have come into force on March 21, 2013, except that subsection 66(11.4) of the Act, as enacted by subsection (1), is to be read as follows before September 13, 2013: (11.4) If (a) at any time a taxpayer is subject to a loss restriction event, (b) within the 12-month period that ended immediately before that time, the taxpayer or a partnership of which the taxpayer was a majority-interest partner acquired a Canadian resource property or a foreign resource property (other than a property that was held, by the taxpayer or partnership or by a person that would be affiliated with the taxpayer if section 251.1 were read without reference to the definition “controlled” in subsection 251.1(3), throughout the period that began immediately before the 12-month period began and ended at the time the property was acquired by the taxpayer or partnership), and (c) immediately before the 12-month period began the taxpayer or partnership was not, or would not be if it were a corporation, a principal-business corporation, for the purposes of subsection (4) and sections 66.2, 66.21 and 66.4, except as those provisions apply for the purposes of section 66.7, the property is deemed not to have been acquired by the taxpayer or partnership, as the case may be, before that time, except that if the property has been disposed of by it before that time and not reacquired by it before that time, the property is deemed to have been acquired by the taxpayer or partnership, as the case may be, immediately before it disposed of the property. C. 40 Economic Action (4) Subsection (2) is deemed to have come into force on March 22, 2011, except that before March 21, 2013 subparagraph 66(12.66)(b)(ii) of the Act, as enacted by subsection (2), is to be read as follows: (ii) would be described in paragraph (h) of the definition “Canadian exploration expense” in subsection 66.1(6) if the reference to “paragraphs (a) to (d) and (f) to (g.2)” in that paragraph were read as “paragraphs (a), (d), (f) and (g.1)”, or 31. (1) The definition “Canadian renewable and conservation expense” in subsection 66.1(6) of the Act is replaced by the following: “Canadian renewable and conservation expense” « frais liés aux énergies renouvelables et à l’économie d’énergie au Canada » “Canadian renewable and conservation expense” has the meaning assigned by regulation, and for the purpose of determining whether an outlay or expense in respect of a prescribed energy conservation property is a Canadian renewable and conservation expense, the Technical Guide to Canadian Renewable and Conservation Expenses (CRCE), as amended from time to time and published by the Department of Natural Resources, shall apply conclusively with respect to engineering and scientific matters; (2) Paragraph (g) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act is replaced by the following: (g) any expense incurred by the taxpayer after November 16, 1978 and before March 21, 2013 for the purpose of bringing a new mine in a mineral resource in Canada, other than a bituminous sands deposit or an oil shale deposit, into production in reasonable commercial quantities and incurred before the new mine comes into production in such quantities, including an expense for clearing, removing overburden, stripping, sinking a mine shaft or constructing an adit or other underground entry, but not including any expense that results in revenue or can reasonably be expected to result in revenue earned before the new mine comes into production in reasonable commercial Plan d’action écono quantities, except to the extent that the total of all such expenses exceeds the total of those revenues, (3) The definition “Canadian exploration expense” in subsection 66.1(6) of the Act is amended by adding the following after paragraph (g.2): (g.3) any expense incurred by the taxpayer that would be described in paragraph (g) if the reference to “March 21, 2013” in that paragraph were “2017” and that is incurred (i) under an agreement in writing entered into by the taxpayer before March 21, 2013, or (ii) as part of the development of a new mine, if (A) the construction of the new mine was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose construction does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), or (B) the engineering and design work for the construction of the new mine, as evidenced in writing, was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose engineering and design work does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), (g.4) any expense incurred by the taxpayer, the amount of which is determined by the formula A×B where C. 40 Economic Action A is an expense that would be described in paragraph (g) if the reference to “March 21, 2013” in that paragraph were “2018” and that is not described in paragraph (g.3), and B is (i) 100% if the expense is incurred before 2015, (ii) 80% if the expense is incurred in 2015, (iii) 60% if the expense is incurred in 2016, and (iv) 30% if the expense is incurred in 2017, (4) Paragraph (h) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act is replaced by the following: (h) subject to section 66.8, the taxpayer’s share of any expense referred to in any of paragraphs (a) to (d) and (f) to (g.4) incurred by a partnership in a fiscal period of the partnership, if at the end of the period the taxpayer is a member of the partnership, or (5) The description of A in the definition “eligible oil sands mine development expense” in subsection 66.1(6) of the Act is replaced by the following: A is an expense that would be a Canadian exploration expense of the taxpayer described in paragraph (g) of the definition “Canadian exploration expense” if that paragraph were read without reference to “and before March 21, 2013” and “other than a bituminous sands deposit or an oil shale deposit”, but does not include an expense that is a specified oil sands mine development expense, and (6) Paragraph (a) of the definition “specified oil sands mine development expense” in subsection 66.1(6) of the Act is replaced by the following: Plan d’action écono (a) would be a Canadian exploration expense described in paragraph (g) of the definition “Canadian exploration expense” if that paragraph were read without reference to “and before March 21, 2013” and “other than a bituminous sands deposit or an oil shale deposit”, (7) Subsection (1) is deemed to have come into force on December 21, 2012. (8) Subsections (2), (3), (5) and (6) are deemed to have come into force on March 21, 2013. (9) Subsection (4) is deemed to have come into force on March 22, 2011, except that before March 21, 2013 paragraph (h) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act, as enacted by subsection (4), is to be read as follows: (h) subject to section 66.8, the taxpayer’s share of any expense referred to in any of paragraphs (a) to (d) and (f) to (g.2) incurred by a partnership in a fiscal period of the partnership, if at the end of the period the taxpayer is a member of the partnership, or 32. (1) The definition “Canadian development expense” in subsection 66.2(5) of the Act is amended by adding the following after paragraph (c.1): (c.2) any expense, or portion of any expense, that is not a Canadian exploration expense, incurred by the taxpayer after March 20, 2013 for the purpose of bringing a new mine in a mineral resource in Canada, other than a bituminous sands deposit or an oil shale deposit, into production in reasonable commercial quantities and incurred before the new mine comes into production in such quantities, including an expense for clearing, removing overburden, stripping, sinking a mine shaft or constructing an adit or other underground entry, (2) Subsection (1) is deemed to have come into force on March 21, 2013. C. 40 Economic Action 33. (1) Subparagraph 67.1(2)(e)(iii) of the Act is replaced by the following: (iii) is paid or payable in respect of the taxpayer’s duties performed at a work site in Canada that is (A) outside any population centre, as defined by the last Census Dictionary published by Statistics Canada before the year, that has a population of at least 40,000 individuals as determined in the last census published by Statistics Canada before the year, and (B) at least 30 kilometres from the nearest point on the boundary of the nearest such population centre; (2) Subsection (1) applies to the 2013 and subsequent taxation years. 34. (1) Section 70 of the Act is amended by adding the following after subsection (5.3): Fair market value (5.31) For the purposes of subsections (5) and 104(4), the fair market value at any time of any property deemed to have been disposed of at that time as a consequence of a particular individual’s death is to be determined as though the fair market value at that time of any annuity contract were the total of all amounts each of which is the amount of a premium paid on or before that time under the contract if (a) the contract is, in respect of an LIA policy, a contract referred to in subparagraph (b)(ii) of the definition “LIA policy” in subsection 248(1); and (b) the particular individual is the individual, in respect of the LIA policy, referred to in that subparagraph. (2) Subsection (1) applies to taxation years that end after March 20, 2013. 35. (1) The portion of subsection 75(2) of the Act before paragraph (a) is replaced by the following: 2013 Trusts Plan d’action écono (2) If a trust, that is resident in Canada and that was created in any manner whatever since 1934, holds property on condition (2) Paragraphs 75(3)(c) to (c.3) of the Act are replaced by the following: (c) by a qualifying environmental trust; or (3) Subsections (1) and (2) apply to taxation years that end after March 20, 2013. 36. (1) The definition “relevant loss balance” in subsection 80(1) of the Act is replaced by the following: “relevant loss balance” « solde de pertes applicable » “relevant loss balance”, at a particular time for a commercial obligation and in respect of a debtor’s non-capital loss, farm loss, restricted farm loss or net capital loss, as the case may be, for a particular taxation year, is (a) subject to paragraph (b), the amount of such loss that would be deductible in computing the debtor’s taxable income or taxable income earned in Canada, as the case may be, for the taxation year that includes that time if (i) the debtor had sufficient incomes from all sources and sufficient taxable capital gains, (ii) subsections (3) and (4) did not apply to reduce such loss at or after that time, and (iii) paragraph 111(4)(a) and subsection 111(5) did not apply to the debtor, and (b) nil if the debtor is a taxpayer that was at a previous time subject to a loss restriction event and the particular year ended before the previous time, unless (i) the obligation was issued by the debtor before, and not in contemplation of, the loss restriction event, or (ii) all or substantially all of the proceeds from the issue of the obligation were used to satisfy the principal amount of another obligation to which subparagraph (i) or this subparagraph would apply if the other obligation were still outstanding; C. 40 Economic Action (2) The portion of the definition “unrecognized loss” in subsection 80(1) of the Act before paragraph (b) is replaced by the following: “unrecognized loss” « perte non constatée » “unrecognized loss”, at a particular time, in respect of an obligation issued by a debtor, from the disposition of a property, is the amount that would, but for subparagraph 40(2)(g)(ii), be a capital loss from the disposition by the debtor at or before the particular time of a debt or other right to receive an amount, except that if the debtor is a taxpayer that is subject to a loss restriction event before the particular time and after the time of the disposition, the unrecognized loss at the particular time in respect of the obligation is nil unless (a) the obligation was issued by the debtor before, and not in contemplation of, the loss restriction event, or (3) Subparagraph 80(15)(c)(iv) of the Act is replaced by the following: (iv) if the member is a taxpayer that was subject to a loss restriction event at a particular time that is before the end of that fiscal period and before the taxpayer became a member of the partnership, and the partnership obligation was issued before the particular time, (A) subject to the application of this subparagraph to the taxpayer after the particular time and before the end of that fiscal period, the obligation referred to in subparagraph (i) is deemed to have been issued by the member after the particular time, and (B) subparagraph (b)(ii) of the definition “relevant loss balance” in subsection (1), paragraph (f) of the definition “successor pool” in that subsection and Plan d’action écono paragraph (b) of the definition “unrecognized loss” in that subsection do not apply in respect of the loss restriction event, and (4) Subsections (1) to (3) are deemed to have come into force on March 21, 2013. 37. (1) Paragraph 80.04(4)(h) of the Act is replaced by the following: (h) if the transferee is a taxpayer that is subject to a loss restriction event after the time of issue and the transferee and the debtor were, if the transferee is a corporation, not related to each other — or, if the transferee is a trust, not affiliated with each other — immediately before the loss restriction event, (i) the obligation referred to in paragraph (e) is deemed to have been issued after the loss restriction event, and (ii) subparagraph (b)(ii) of the definition “relevant loss balance” in subsection 80(1), paragraph (f) of the definition “successor pool” in that subsection and paragraph (b) of the definition “unrecognized loss” in that subsection do not apply in respect of the loss restriction event, (2) Subsection (1) is deemed to have come into force on March 21, 2013. 38. (1) The Act is amended by adding the following after section 80.5: Synthetic disposition 80.6 (1) If a synthetic disposition arrangement is entered into in respect of a property owned by a taxpayer and the synthetic disposition period of the arrangement is one year or more, the taxpayer is deemed (a) to have disposed of the property immediately before the beginning of the synthetic disposition period for proceeds equal to its fair market value at the beginning of the synthetic disposition period; and (b) to have reacquired the property at the beginning of the synthetic disposition period at a cost equal to that fair market value. C. 40 Exception (2) Subsection (1) does not apply in respect of a property owned by a taxpayer if Economic Action (a) the disposition referred to in subsection (1) would not result in the realization of a capital gain or income; (b) the property is a mark-to-market property (as defined in subsection 142.2(1)) of the taxpayer; (c) the synthetic disposition arrangement referred to in subsection (1) is a lease of tangible property or, for civil law, corporeal property; (d) the arrangement is an exchange of property to which subsection 51(1) applies; or (e) the property is disposed of as part of the arrangement, within one year after the day on which the synthetic disposition period of the arrangement begins. (2) Subsection (1) applies to agreements and arrangements entered into after March 20, 2013. Subsection (1) also applies to an agreement or arrangement entered into before March 21, 2013, the term of which is extended after March 20, 2013, as if the agreement or arrangement were entered into at the time of the extension. 39. (1) Paragraph 87(2)(g.1) of the Act is replaced by the following: Continuation (g.1) for the purposes of sections 12.4 and 26, subsection 97(3) and section 256.1, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation; (2) Paragraph 87(2)(oo.1) of the Act is amended by striking out “and” at the end of subparagraph (ii), by adding “and” at the end of subparagraph (iii) and by adding the following after subparagraph (iii): (iv) a qualifying income limit for the particular year equal to the total of all amounts each of which is a predecessor corporation’s qualifying income limit for its taxation year that ended immediately before the amalgamation; Plan d’action écono (3) Subsection (1) is deemed to have come into force on March 21, 2013. (4) Subsection (2) applies to amalgamations that occur after February 25, 2008. 40. (1) Subparagraph 88(1)(c.2)(i) of the Act is replaced by the following: (i) “specified person”, at any time, means (A) the parent, (B) each person who would be related to the parent at that time if (I) this Act were read without reference to paragraph 251(5)(b), and (II) each person who is the child of a deceased individual were related to each brother or sister of the individual and to each child of a deceased brother or sister of the individual, and (C) if the time is before the incorporation of the parent, each person who is described in clause (B) throughout the period that begins at the time the parent is incorporated and ends at the time that is immediately before the beginning of the winding-up, (i.1) a person described in clause (i)(B) or (C) is deemed not to be a specified person if it can reasonably be considered that one of the main purposes of one or more transactions or events is to cause the person to be a specified person so as to prevent a property that is distributed to the parent on the winding-up from being an ineligible property for the purposes of paragraph (c), (2) Subparagraph 88(1)(c.2)(iii) of the Act is amended by striking out “and” at the end of clause (A) and by adding the following after clause (A): (A.1) a corporation controlled by another corporation is, at any time, deemed not to own any shares of the capital stock of the other corporation if, at that C. 40 Economic Action time, the corporation does not have a direct or an indirect interest in any of the shares of the capital stock of the other corporation, (A.2) the definition “specified shareholder” in subsection 248(1) is to be read without reference to its paragraph (a) in respect of any share of the capital stock of the subsidiary that the person would, but for this clause, be deemed to own solely because the person has a right described in paragraph 251(5)(b) to acquire shares of the capital stock of a corporation that (I) is controlled by the subsidiary, and (II) does not have a direct or an indirect interest in any of the shares of the capital stock of the subsidiary, and (3) Paragraph 88(1)(c.2) of the Act is amended by striking out “and” at the end of subparagraph (ii), by adding “and” at the end of subparagraph (iii) and by adding the following after subparagraph (iii): (iv) property that is distributed to the parent on the winding-up is deemed not to be acquired by a person if the person acquired the property before the acquisition of control referred to in clause (c)(vi) (A) and the property is not owned by the person at any time after that acquisition of control; (4) Subparagraph 88(1)(c.3)(i) of the Act is replaced by the following: (i) property (other than a specified property) owned by the person at any time after the acquisition of control referred to in clause (c)(vi)(A) more than 10% of the fair market value of which is, at that time, attributable to the particular property or properties, and (5) Subparagraph 88(1)(c.4)(ii) of the Act is replaced by the following: (ii) an indebtedness that was issued Plan d’action écono (A) by the parent as consideration for the acquisition of a share of the capital stock of the subsidiary by the parent, or (B) for consideration that consists solely of money, (6) Subparagraphs 88(1)(c.4)(v) and (vi) of the Act are replaced by the following: (v) if the subsidiary was formed on the amalgamation of two or more predecessor corporations at least one of which was a subsidiary wholly-owned corporation of the parent, (A) a share of the capital stock of the subsidiary that was issued on the amalgamation and that is, before the beginning of the winding-up, (I) redeemed, acquired or cancelled by the subsidiary for consideration that consists solely of money or shares of the capital stock of the parent, or of any combination of the two, or (II) exchanged for shares of the capital stock of the parent, or (B) a share of the capital stock of the parent issued on the amalgamation in exchange for a share of the capital stock of a predecessor corporation, and (vi) a share of the capital stock of a corporation issued to a person described in clause (c)(vi)(B) if all the shares of the capital stock of the subsidiary were acquired by the parent for consideration that consists solely of money; (7) Paragraph 88(1)(c.4) of the Act, as amended by subsection (6), is amended by adding “and” at the end of subparagraph (iv), by striking out “and” at the end of subparagraph (v) and by repealing subparagraph (vi). (8) Subsection 88(1) of the Act is amended by adding the following after paragraph (c.8): C. 40 Economic Action (c.9) for the purposes of paragraph (c.4), a reference to a share of the capital stock of a corporation includes a right to acquire a share of the capital stock of the corporation; (9) Subparagraph 88(1)(d)(ii) of the Act is replaced by the following: (ii) the amount designated in respect of any such capital property may not exceed the amount determined by the formula A – (B + C) where A is the fair market value of the property at the time the parent last acquired control of the subsidiary, B is the greater of the cost amount to the subsidiary of the property at the time the parent last acquired control of the subsidiary and the cost amount to the subsidiary of the property immediately before the winding-up, and C is the prescribed amount, and (10) Subparagraph 88(1)(e.9)(i) of the Act is amended by striking out “and” at the end of clause (A), by adding “and” at the end of clause (B) and by adding the following after clause (B): (C) the parent’s qualifying income limit for that last year is deemed to be the total of (I) its qualifying income limit (determined before applying this paragraph to the winding-up) for that last year, and (II) the total of the subsidiary’s qualifying income limits (determined without reference to subparagraph (iii)) for its taxation years that ended in that preceding calendar year, Plan d’action écono (11) Subparagraph 88(1)(e.9)(ii) of the Act is amended by striking out “and” at the end of clause (A), by adding “and” at the end of clause (B) and by adding the following after clause (B): (C) the parent’s qualifying income limit for that preceding taxation year is deemed to be the total of (I) its qualifying income limit (determined before applying this paragraph to the winding-up) for that preceding taxation year, and (II) the total of the subsidiary’s qualifying income limits (determined without reference to subparagraph (iii)) for the subsidiary’s taxation years that end in the calendar year in which that preceding taxation year ended, and (12) Subparagraph 88(1)(e.9)(iii) of the Act is replaced by the following: (iii) where the parent and the subsidiary are associated with each other in the current year, the subsidiary’s taxable income, the subsidiary’s business limit and the subsidiary’s qualifying income limit for each taxation year that ends after the first time that the parent receives an asset of the subsidiary on the winding-up are deemed to be nil; (13) Subsections (1) to (3), (5), (6) and (8) apply to windings-up that begin, and amalgamations that occur, after 2001. (14) Subsection (4) applies to windings-up that begin, and amalgamations that occur, after December 20, 2012. (15) Subsections (7) and (9) apply to windings-up that begin, and amalgamations that occur, after December 20, 2012 other than — if a taxable Canadian corporation (in this subsection referred to as the “parent corporation”) has acquired control of another taxable Canadian corporation (in this subsection referred to as the “subsidiary corporation”) — an amalgamation of the C. 40 Economic Action parent corporation and the subsidiary corporation that occurs, or a winding-up of the subsidiary corporation into the parent corporation that begins, before July 2013 if (a) the parent corporation acquired control of the subsidiary corporation before December 21, 2012, or was obligated as evidenced in writing before December 21, 2012 to acquire control of the subsidiary corporation (except that the parent corporation shall not be considered to be obligated if, as a result of amendments to the Act, it may be excused from the obligation to acquire control); and (b) the parent corporation had the intention as evidenced in writing before December 21, 2012 to amalgamate with, or wind up, the subsidiary corporation. (16) Subsections (10) to (12) apply to windings-up that begin after February 25, 2008. 41. (1) The portion of paragraph (d) of the definition “capital dividend account” in subsection 89(1) of the Act after subparagraph (i) is replaced by the following: (ii) all amounts each of which is the proceeds of a life insurance policy (other than an LIA policy) of which the corporation was not a beneficiary on or before June 28, 1982 received by the corporation in the period and after May 23, 1985 in consequence of the death of any person exceeds the total of all amounts each of which is (iii) the adjusted cost basis (within the meaning assigned by subsection 148(9)) of a policy referred to in subparagraph (i) or (ii) to the corporation immediately before the death, or (iv) if the policy is a 10/8 policy immediately before the death and the death occurs after 2013, the amount outstanding, immediately before the death, of the borrowing that is described in subparagraph (a)(i) of the definition “10/8 policy” in subsection 248(1) in respect of the policy, Plan d’action écono (2) Subsection (1) applies to taxation years that end after March 20, 2013. 42. (1) Subparagraph (b)(vi) of the definition “arm’s length transfer” in subsection 94(1) of the English version of the Act is replaced by the following: (vi) a payment made before 2002 to a trust, to a corporation controlled by a trust or to a partnership of which a trust is a majority-interest partner in repayment of or otherwise in respect of a loan made by a trust, corporation or partnership to the transferor, or (2) The portion of subparagraph (b)(vii) of the definition “arm’s length transfer” in subsection 94(1) of the English version of the Act before clause (A) is replaced by the following: (vii) a payment made after 2001 to a trust, to a corporation controlled by the trust or to a partnership of which the trust is a majority-interest partner, in repayment of or otherwise in respect of a particular loan made by the trust, corporation or partnership to the transferor and either (3) Subparagraph (b)(ii) of the definition “specified party” in subsection 94(1) of the English version of the Act is replaced by the following: (ii) would be a controlled foreign affiliate of a partnership, of which the particular person is a majority-interest partner, if the partnership were a person resident in Canada at that time; (4) The portion of paragraph (c) of the definition “specified party” in subsection 94(1) of the English version of the Act before subparagraph (i) is replaced by the following: (c) a person, or a partnership of which the particular person is a majority-interest partner, for which it is reasonable to conclude that the benefit referred to in subparagraph (8)(a) (iv) was conferred C. 40 Economic Action (5) The portion of paragraph (d) of the definition “specified party” in subsection 94(1) of the English version of the Act before subparagraph (i) is replaced by the following: (d) a corporation in which the particular person, or partnership of which the particular person is a majority-interest partner, is a shareholder if (6) Paragraph 94(4)(b) of the Act is replaced by the following: (b) subsections (8.1) and (8.2), paragraph (14)(a), subsections 70(6) and 73(1), the definition “Canadian partnership” in subsection 102(1), paragraph 107.4(1)(c) and paragraph (a) of the definition “mutual fund trust” in subsection 132(6); (7) Paragraph 94(4)(h) of the Act is replaced by the following: (h) determining whether subsection 75(2) applies. (8) Section 94 of the Act is amended by adding the following after subsection (8): Application of subsection (8.2) (8.1) Subsection (8.2) applies at any time to a particular person, and to a particular property, in respect of a non-resident trust, if at that time (a) the particular person is resident in Canada; and (b) the trust holds the particular property on condition that the particular property or property substituted for the particular property (i) may (A) revert to the particular person, or (B) pass to one or more persons or partnerships to be determined by the particular person, or Plan d’action écono (ii) shall not be disposed of by the trust during the existence of the particular person, except with the particular person’s consent or in accordance with the particular person’s direction. Deemed transfer of restricted property (8.2) If this subsection applies at any time to a particular person, and to a particular property, in respect of a non-resident trust, then in applying this section in respect of the trust for a taxation year of the trust that includes that time (a) every transfer or loan made at or before that time by the particular person (or by a trust or partnership of which the particular person was a beneficiary or member, as the case may be) of the particular property, of another property for which the particular property is a substitute, or of property from which the particular property derives, or the other property derived, its value in whole or in part, directly or indirectly, is deemed to be a transfer or loan, as the case may be, by the particular person (i) that is not an arm’s length transfer, and (ii) that is, for the purposes of paragraph (2)(c) and subsection (9), a transfer or loan of restricted property; and (b) paragraph (2)(c) is to be read without reference to subparagraph (2)(c)(iii) in its application to each transfer and loan described in paragraph (a). (9) Subsections (6) to (8) apply to taxation years that end after March 20, 2013. 43. (1) Subsection 96(1.6) of the Act is replaced by the following: Members deemed carrying on business (1.6) If a partnership carries on a business in Canada at any time, each taxpayer who is deemed by paragraph (1.1)(a) to be a member of the partnership at that time is deemed to carry on the business in Canada at that time for the purposes of subsection 2(3), sections 34.1 and 150 and (subject to subsection 34.2(18)) section 34.2. C. 40 Economic Action (2) Subsection (1) applies to taxation years that end after March 22, 2011. 44. (1) The portion of paragraph 107(4.1)(b) of the Act before subparagraph (i) is replaced by the following: (b) subsection 75(2) was applicable (determined without its reference to “while the person is resident in Canada” and as if subsection 75(3) as it read before March 21, 2013 were read without reference to its paragraph (c.2)), or subsection 94(8.2) was applicable (determined without reference to paragraph 94(8.1)(a)), at a particular time in respect of any property of (2) Subsection (1) applies to taxation years that end after March 20, 2013. 45. (1) Subsection 107.3(3) of the Act is replaced by the following: Ceasing to be qualifying environmental trust (3) If at any time a trust ceases to be a qualifying environmental trust, (a) for the purposes of subsections 111(5.5) and 149(10), the trust is deemed to cease at that time to be exempt from tax under this Part on its taxable income; (b) each beneficiary under the trust immediately before that time is deemed to receive at that time from the trust an amount equal to the percentage of the fair market value of the properties of the trust immediately after that time that can reasonably be considered to be the beneficiary’s interest in the trust; and (c) each beneficiary under the trust is deemed to acquire immediately after that time an interest in the trust at a cost equal to the amount deemed by paragraph (b) to be received by the beneficiary from the trust. (2) Subsection (1) is deemed to have come into force on March 21, 2013. Plan d’action écono 46. (1) The formula in paragraph 110.6(2)(a) of the Act is replaced by the following: [$400,000 – (A + B + C + D)] × E (2) Subsections 110.6(31) and (32) of the Act are replaced by the following: Reserve limit (31) If an amount is included in an individual’s income for a particular taxation year because of subparagraph 40(1)(a)(ii) in respect of a disposition of property in a preceding taxation year that is qualified farm property, qualified fishing property or a qualified small business corporation share, the total of all amounts deductible by the individual for the particular year under this section is reduced by the amount, if any, determined by the formula A–B where A is the total of all amounts each of which is an amount deductible under this section by the individual for the particular year or a preceding taxation year, computed without reference to this subsection; and B is the total of all amounts each of which is an amount that would be deductible under this section by the individual for the particular year or a preceding taxation year if the individual had not for any preceding taxation year claimed a reserve under subparagraph 40(1)(a)(iii) and had claimed, for each taxation year ending before the particular year, the amount that would have been deductible under this section. (3) Subsection (1) applies to the 2014 and subsequent taxation years. (4) Subsection (2) applies to taxation years that begin after March 19, 2007. 47. (1) Subsections 111(4) to (5.3) of the Act are replaced by the following: C. 40 Loss restriction event — capital losses (4) Notwithstanding subsection (1), and subject to subsection (5.5), if at any time (in this subsection referred to as “that time”) a taxpayer is subject to a loss restriction event, Economic Action (a) no amount in respect of a net capital loss for a taxation year that ended before that time is deductible in computing the taxpayer’s taxable income for a taxation year that ends after that time; (b) no amount in respect of a net capital loss for a taxation year that ends after that time is deductible in computing the taxpayer’s taxable income for a taxation year that ends before that time; (c) in computing the adjusted cost base to the taxpayer at and after that time of each capital property, other than a depreciable property, of the taxpayer immediately before that time, there is to be deducted the amount, if any, by which the adjusted cost base to the taxpayer of the property immediately before that time exceeds its fair market value immediately before that time; (d) each amount required by paragraph (c) to be deducted in computing the adjusted cost base to the taxpayer of a property is deemed to be a capital loss of the taxpayer for the taxation year that ended immediately before that time from the disposition of the property; (e) if the taxpayer designates — in its return of income under this Part for the taxation year that ended immediately before that time or in a prescribed form filed with the Minister on or before the day that is 90 days after the day on which a notice of assessment of tax payable for the year or notification that no tax is payable for the year is sent to the taxpayer — a property that was a capital property of the taxpayer immediately before that time (other than a property in respect of which an amount would, but for this paragraph, be required by paragraph (c) to be deducted in computing its adjusted cost base to the taxpayer or a depreciable property of a prescribed class to which, but for this paragraph, subsection (5.1) would apply), Plan d’action écono (i) the taxpayer is deemed to have disposed of the property at the time that is immediately before the time that is immediately before that time for proceeds of disposition equal to the lesser of (A) the fair market value of the property immediately before that time, and (B) the greater of the adjusted cost base to the taxpayer of the property immediately before the disposition and such amount as is designated by the taxpayer in respect of the property, (ii) subject to subparagraph (iii), the taxpayer is deemed to have reacquired the property at that time at a cost equal to those proceeds of disposition, and (iii) if the property is depreciable property of the taxpayer the capital cost of which to the taxpayer immediately before the disposition exceeds those proceeds of disposition, for the purposes of sections 13 and 20 and any regulations made for the purposes of paragraph 20(1)(a), (A) the capital cost of the property to the taxpayer at that time is deemed to be the amount that was its capital cost immediately before the disposition, and (B) the excess is deemed to have been allowed to the taxpayer in respect of the property under regulations made for the purposes of paragraph 20(1)(a) in computing the taxpayer’s income for taxation years that ended before that time; and (f) for the purposes of the definition “capital dividend account” in subsection 89(1), each amount that because of paragraph (d) or (e) is a capital loss or gain of the taxpayer from a disposition of a property for the taxation year that ended immediately before that time is deemed to be a capital loss or gain, as the case may be, of the taxpayer from the disposition of the property immediately before the time that a capital property of the taxpayer in respect of which paragraph (e) C. 40 Economic Action would be applicable would be deemed by that paragraph to have been disposed of by the taxpayer. Loss restriction event — noncapital losses and farm losses (5) If at any time a taxpayer is subject to a loss restriction event, (a) no amount in respect of the taxpayer’s non-capital loss or farm loss for a taxation year that ended before that time is deductible by the taxpayer for a taxation year that ends after that time, except that the portion of the taxpayer’s non-capital loss or farm loss, as the case may be, for a taxation year that ended before that time as may reasonably be regarded as the taxpayer’s loss from carrying on a business and, if a business was carried on by the taxpayer in that year, the portion of the non-capital loss as may reasonably be regarded as being in respect of an amount deductible under paragraph 110(1)(k) in computing the taxpayer’s taxable income for that year is deductible by the taxpayer for a particular taxation year that ends after that time (i) only if that business was carried on by the taxpayer for profit or with a reasonable expectation of profit throughout the particular year, and (ii) only to the extent of the total of the taxpayer’s income for the particular year from (A) that business, and (B) if properties were sold, leased, rented or developed or services rendered in the course of carrying on that business before that time, any other business substantially all the income of which was derived from the sale, leasing, rental or development, as the case may be, of similar properties or the rendering of similar services; and Plan d’action écono (b) no amount in respect of the taxpayer’s non-capital loss or farm loss for a taxation year that ends after that time is deductible by the taxpayer for a taxation year that ended before that time, except that the portion of the taxpayer’s non-capital loss or farm loss, as the case may be, for a taxation year that ended after that time as may reasonably be regarded as the taxpayer’s loss from carrying on a business and, if a business was carried on by the taxpayer in that year, the portion of the non-capital loss as may reasonably be regarded as being in respect of an amount deductible under paragraph 110(1)(k) in computing the taxpayer’s taxable income for that year is deductible by the taxpayer for a particular taxation year that ends before that time (i) only if throughout the taxation year and in the particular year that business was carried on by the taxpayer for profit or with a reasonable expectation of profit, and (ii) only to the extent of the taxpayer’s income for the particular year from (A) that business, and (B) if properties were sold, leased, rented or developed or services rendered in the course of carrying on that business before that time, any other business substantially all the income of which was derived from the sale, leasing, rental or development, as the case may be, of similar properties or the rendering of similar services. Loss restriction event — UCC computation (5.1) Subject to subsection (5.5), if at any time a taxpayer is subject to a loss restriction event and, if this Act were read without reference to subsection 13(24), the undepreciated capital cost to the taxpayer of depreciable C. 40 Economic Action property of a prescribed class immediately before that time would have exceeded the total of (a) the fair market value of all the property of that class immediately before that time, and (b) the amount in respect of property of that class otherwise allowed under regulations made under paragraph 20(1)(a) or deductible under subsection 20(16) in computing the taxpayer’s income for the taxation year that ended immediately before that time, the excess is to be deducted in computing the taxpayer’s income for the taxation year that ended immediately before that time and is deemed to have been allowed in respect of property of that class under regulations made under paragraph 20(1)(a). Loss restriction event — CEC computation (5.2) Subject to subsection (5.5), if at any time a taxpayer is subject to a loss restriction event and immediately before that time the taxpayer’s cumulative eligible capital in respect of a business exceeds the total of (a) 3/4 of the fair market value of the eligible capital property in respect of the business, and (b) the amount otherwise deducted under paragraph 20(1)(b) in computing the taxpayer’s income from the business for the taxation year that ended immediately before that time, the excess is to be deducted under paragraph 20(1)(b) in computing the taxpayer’s income for the taxation year that ended immediately before that time. Loss restriction event — doubtful debts and bad debts (5.3) Subject to subsection (5.5), if at any time a taxpayer is subject to a loss restriction event, Plan d’action écono (a) no amount may be deducted under paragraph 20(1)(l) in computing the taxpayer’s income for the taxation year that ended immediately before that time; and (b) in respect of each debt owing to the taxpayer immediately before that time (i) the amount that is the greatest amount that would, but for this subsection and subsection 26(2) of this Act and subsection 33(1) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, have been deductible under paragraph 20(1)(l) (A) is deemed to be a separate debt, and (B) notwithstanding any other provision of this Act, is to be deducted as a bad debt under paragraph 20(1)(p) in computing the taxpayer’s income for its taxation year that ended immediately before that time, and (ii) the amount by which the debt exceeds that separate debt is deemed to be a separate debt incurred at the same time and under the same circumstances as the debt was incurred. (2) Subsection 111(5.5) of the Act is replaced by the following: Loss restriction event — special rules (5.5) If at any time a taxpayer is subject to a loss restriction event, (a) paragraphs (4)(c) to (f) and subsections (5.1) to (5.3) do not apply to the taxpayer in respect of the loss restriction event if at that time the taxpayer becomes or ceases to be exempt from tax under this Part on its taxable income; and (b) if it can reasonably be considered that the main reason that the taxpayer is subject to the loss restriction event is to cause paragraph (4) (d) or any of subsections (5.1) to (5.3) to apply with respect to the loss restriction event, the following do not apply with respect to the loss restriction event: C. 40 Economic Action (i) that provision and paragraph (4)(e), and (ii) if that provision is paragraph (4)(d), paragraph (4)(c). (3) Paragraph (b) of the description of A in the definition “farm loss” in subsection 111(8) of the Act is replaced by the following: (b) the amount that would be the taxpayer’s non-capital loss for the year if the amount determined for D in the definition “noncapital loss” in this subsection were nil, and (4) Paragraph (c) of the description of C in the definition “net capital loss” in subsection 111(8) of the Act is replaced by the following: (c) if the taxpayer was subject to a loss restriction event before the end of the year and after the end of the taxpayer’s tenth preceding taxation year, nil, and (5) Subsection 111(12) of the Act is replaced by the following: Foreign currency debt on loss restriction event (12) For the purposes of subsection (4), if at any time a taxpayer owes a foreign currency debt in respect of which the taxpayer would have had, if the foreign currency debt had been repaid at that time, a capital loss or gain, the taxpayer is deemed to own at the time (in this subsection referred to as the “measurement time”) that is immediately before that time a property (a) the adjusted cost base of which at the measurement time is the amount determined by the formula A+B–C where A is the amount of principal owed by the taxpayer under the foreign currency debt at the measurement time, calculated, for greater certainty, using the exchange rate applicable at the measurement time, Plan d’action écono B is the portion of any gain, previously recognized in respect of the foreign currency debt because of this section, that is reasonably attributable to the amount described in A, and C is the portion of any capital loss previously recognized in respect of the foreign currency debt because of this section, that is reasonably attributable to the amount described in A; and (b) the fair market value of which is the amount that would be the amount of the principal owed by the taxpayer under the foreign currency debt at the measurement time if that amount were calculated using the exchange rate applicable at the time of the original borrowing. (6) Subsections (1), (2), (4) and (5) are deemed to have come into force on March 21, 2013. 48. (1) Section 112 of the Act is amended by adding the following after subsection (7): Synthetic disposition — holding period (8) If a synthetic disposition arrangement is entered into in respect of a property owned by a taxpayer and the synthetic disposition period of the arrangement is 30 days or more, for the purposes of paragraphs (3.01)(b) and (3.11)(b), subclauses (3.2)(a)(ii)(C)(I) and (3.3)(a)(ii)(C) (I) and paragraphs (3.31)(b), (3.32)(b), (4.01) (b), (4.11)(b), (4.21)(b), (4.22)(b), (5.1)(b) and (5.21)(b) and subsection (9), the taxpayer is deemed not to own the property during the synthetic disposition period. Exception (9) Subsection (8) does not apply in respect of a property owned by a taxpayer in respect of a synthetic disposition arrangement if the taxpayer owned the property throughout the 365-day period (determined without reference to this subsection) that ended immediately before the synthetic disposition period of the arrangement. C. 40 Economic Action (2) Subject to subsection (3), subsection (1) applies to: (a) an agreement or arrangement entered into after March 20, 2013; and (b) an agreement or arrangement entered into before March 21, 2013, the term of which is extended after March 20, 2013, as if the agreement or arrangement were entered into at the time of the extension. (3) In respect of an agreement or arrangement referred to in subsection (2), that is entered into before September 13, 2013 and the term of which is not extended after September 12, 2013, subsection 112(9) of the Act, as enacted by subsection (1), is to be read as follows: (9) Subsection (8) does not apply in respect of a property owned by a taxpayer in respect of a synthetic disposition arrangement if the taxpayer owned the property throughout the 365-day period that ended immediately before the synthetic disposition period of the arrangement. 49. (1) The portion of subsection 117.1(1) of the Act before paragraph (a) is replaced by the following: Annual adjustment 117.1 (1) The amount of $1,000 referred to in the formula in paragraph 8(1)(s), each of the amounts expressed in dollars in subparagraph 6(1)(b)(v.1), subsection 117(2), the description of B in subsection 118(1), subsection 118(2), paragraph (a) of the description of B in subsection 118(10), subsection 118.01(2), the descriptions of C and F in subsection 118.2(1) and subsections 118.3(1), 122.5(3) and 122.51(1) and (2), the amount of $400,000 referred to in the formula in paragraph 110.6(2)(a), the amounts of $925 and $1,680 referred to in the description of A, and the amounts of $10,500 and $14,500 referred to in the description of B, in the formula in subsection 122.7(2), the amount of $462.50 referred to in the description of C, and the amounts of $16,667 and $25,700 referred to in the description of D, in the formula in subsection 122.7(3), and each of the amounts expressed in dollars in Part I.2 in relation to tax payable under this Part Plan d’action écono or Part I.2 for a taxation year shall be adjusted so that the amount to be used under those provisions for the year is the total of (2) Subsection (1) applies to the 2015 and subsequent taxation years. 50. (1) Subparagraph 118.5(3)(c)(iv) of the Act is replaced by the following: (iv) the provision of financial assistance to students, except to the extent that, if this Act were read without reference to subsection 56(3), the amount of the assistance would be required to be included in computing the income, and not be deductible in computing the taxable income, of the students to whom the assistance is provided, or (2) Subsection (1) applies to the 2012 and subsequent taxation years. 51. (1) The definition “non-portfolio property” in subsection 122.1(1) of the Act is replaced by the following: “non-portfolio property” « bien hors portefeuille » “non-portfolio property”, of a particular entity for a taxation year, means a property, held by the particular entity at any time in the taxation year, that is (a) a security of a subject entity (other than a portfolio investment entity), if at that time the particular entity holds (i) securities of the subject entity that have a total fair market value that is greater than 10% of the equity value of the subject entity, or (ii) securities of the subject entity that, together with all the securities that the particular entity holds of entities affiliated C. 40 Economic Action with the subject entity, have a total fair market value that is greater than 50% of the equity value of the particular entity; (b) a Canadian real, immovable or resource property, if at any time in the taxation year the total fair market value of all properties held by the particular entity that are Canadian real, immovable or resource properties is greater than 50% of the equity value of the particular entity; or (c) a property that the particular entity, or a person or partnership with whom the particular entity does not deal at arm’s length, uses at that time in the course of carrying on a business in Canada. (2) Paragraph (b) of the definition “excluded subsidiary entity” in subsection 122.1(1) of the Act is amended by striking out “or” at the end of subparagraph (iv) and by replacing subparagraph (v) with the following: (v) a person or partnership that does not have, in connection with the holding of a security of the entity, property the value of which is determined, all or in part, by reference to a security that is listed or traded on a stock exchange or other public market, or (vi) an excluded subsidiary entity for the taxation year. (3) Subsection (1) applies to taxation years that end after July 20, 2011. (4) Subsection (2) is deemed to have come into force on October 31, 2006, except that it does not apply for the purpose of determining if an entity is an excluded subsidiary entity for taxation years of the entity that began before July 21, 2011 if the entity so elects in writing filed with the Minister of National Revenue within 365 days after the day on which this Act receives royal assent. 52. Subsection 122.61(3) of the Act is replaced by the following: 2013 Non-residents and part-year residents Plan d’action écono (3) For the purposes of this section, if a person was non-resident at any time in a taxation year, the person’s income for the year is, for greater certainty, deemed to be the amount that would have been the person’s income for the year had the person been resident in Canada throughout the year. 53. Section 122.64 of the Act is repealed. 54. (1) Subparagraph (a)(iv) of the definition “full rate taxable income” in subsection 123.4(1) of the Act is replaced by the following: (iv) if the corporation is a credit union throughout the year and the corporation deducted an amount for the year under subsection 125(1) (because of the application of subsections 137(3) and (4)), the amount, if any, that is the product of the amount, if any, determined for B in subsection 137(3) multiplied by the amount determined for C in subsection 137(3) in respect of the corporation for the year; (2) Subsection (1) applies to taxation years that end after March 20, 2013. 55. (1) The descriptions of G and H in the definition “specified partnership income” in subsection 125(7) of the Act are replaced by the following: G is the total of all amounts each of which is the corporation’s share of the income (determined in accordance with subdivision j of Division B) of the partnership for a fiscal period of the business that ends in the year, or an amount included in the corporation’s income for the year in respect of the business under any of subsections 34.2(2), (3) and (12), and H is the total of all amounts deducted in computing the corporation’s income for the year from the business (other than amounts that were deducted in computing the income C. 40 Economic Action of the partnership from the business) or in respect of the business under subsection 34.2(4) or (11), and (2) Subsection (1) applies to taxation years that end after March 22, 2011. 56. (1) Section 126 of the Act is amended by adding the following after subsection (4.4): Synthetic disposition — holding period (4.5) If a synthetic disposition arrangement is entered into in respect of a property owned by a taxpayer and the synthetic disposition period of the arrangement is 30 days or more, (a) for the purpose of determining whether the period referred to in subsection (4.2) is one year or less, the period is deemed to begin at the earlier of (i) the time that is immediately before the particular time referred to in subsection (4.2), and (ii) the end, if any, of the synthetic disposition period; and (b) for the purposes of subsection (4.6), the taxpayer is deemed not to own the property during the synthetic disposition period. Exception (4.6) Subsection (4.5) does not apply in respect of a property owned by a taxpayer in respect of a synthetic disposition arrangement if the taxpayer owned the property throughout the one-year period (determined without reference to this subsection) that ended immediately before the synthetic disposition period of the arrangement. (2) Subject to subsection (3), subsection (1) applies to: (a) an agreement or arrangement entered into after March 20, 2013; and Plan d’action écono (b) an agreement or arrangement entered into before March 21, 2013, the term of which is extended after March 20, 2013, as if the agreement or arrangement were entered into at the time of the extension. (3) In respect of an agreement or arrangement referred to in subsection (2), that is entered into before September 13, 2013 and the term of which is not extended after September 12, 2013, subsection 126(4.6) of the Act, as enacted by subsection (1), is to be read as follows: (4.6) Subsection (4.5) does not apply in respect of a property owned by a taxpayer in respect of a synthetic disposition arrangement if the taxpayer owned the property throughout the one-year period that ended immediately before the synthetic disposition period of the arrangement. 57. (1) The definition “non-government assistance” in subsection 127(9) of the Act is replaced by the following: “nongovernment assistance” « aide non gouvernementale » “non-government assistance” means an amount that would be included in income under paragraph 12(1)(x) if that paragraph were read without reference to subparagraphs 12(1)(x)(v) to (vii); (2) Paragraphs (j) and (k) of the definition “investment tax credit” in subsection 127(9) of the Act are replaced by the following: (j) if the taxpayer is subject to a loss restriction event at any time before the end of the year, the amount determined under subsection (9.1) in respect of the taxpayer, and (k) if the taxpayer is subject to a loss restriction event at any time after the end of the year, the amount determined under subsection (9.2) in respect of the taxpayer, (3) The definition “pre-production mining expenditure” in subsection 127(9) of the Act is amended by striking out “or” at the end of subparagraph (a)(i) and by replacing subparagraph (a)(ii) with the following: C. 40 Economic Action (ii) described in paragraph (g), (g.3) or (g.4) and not in paragraph (f), of the definition “Canadian exploration expense” in subsection 66.1(6) if the expression “mineral resource” in paragraph (g) of that definition were defined to mean a mineral deposit from which the principal mineral to be extracted is diamond, a base or precious metal deposit, or a mineral deposit from which the principal mineral to be extracted is an industrial mineral that, when refined, results in a base or precious metal, and (4) Clause (k)(iii)(B) of the definition “specified percentage” in subsection 127(9) of the Act is replaced by the following: (B) in 2015, 5% if the expense is described in paragraph (a)(ii) of the definition “pre-production mining expenditure” because of paragraph (g.4) of the definition “Canadian exploration expense” in subsection 66.1(6), and 4% otherwise, and (5) The portion of subsection 127(9.1) of the Act before paragraph (a) is replaced by the following: Loss restriction event before end of year (9.1) If a taxpayer is subject to a loss restriction event at any time (in this subsection referred to as “that time”) before the end of a taxation year of the taxpayer, the amount determined for the purposes of paragraph (j) of the definition “investment tax credit” in subsection (9) with respect to the taxpayer is the amount, if any, by which (6) Subparagraph 127(9.1)(d)(i) of the Act is replaced by the following: (i) if throughout the year the taxpayer carried on a particular business in the course of which a property was acquired, or an expenditure was made, before that time in respect of which an amount is included in computing its investment tax credit at the end of the year, the amount, if any, by which the total of all amounts each of which is Plan d’action écono (A) its income for the year from the particular business, or (B) its income for the year from any other business substantially all the income of which was derived from the sale, leasing, rental or development of properties or the rendering of services similar to the properties sold, leased, rented or developed, or the services rendered, as the case may be, by the taxpayer in carrying on the particular business before that time exceeds (C) the total of all amounts each of which is an amount deducted under paragraph 111(1)(a) or (d) for the year by the taxpayer in respect of a noncapital loss or a farm loss, as the case may be, for a taxation year in respect of the particular business or the other business, (7) The portion of subsection 127(9.2) of the Act before paragraph (a) is replaced by the following: Loss restriction event after end of year (9.2) If a taxpayer is subject to a loss restriction event at any time (in this subsection referred to as “that time”) after the end of a taxation year of the taxpayer, the amount determined for the purposes of paragraph (k) of the definition “investment tax credit” in subsection (9) is the amount, if any, by which (8) Subparagraph 127(9.2)(d)(i) of the Act is replaced by the following: (i) if the taxpayer acquired a property or made an expenditure, in the course of carrying on a particular business throughout the portion of a taxation year that is after that time, in respect of which an amount is included in computing its investment tax credit at the end of the year, the amount, if any, by which the total of all amounts each of which is C. 40 Economic Action (A) its income for the year from the particular business, or (B) if the taxpayer carried on a particular business in the year, its income for the year from any other business substantially all the income of which was derived from the sale, leasing, rental or development of properties or the rendering of services similar to the properties sold, leased, rented or developed, or the services rendered, as the case may be, by the taxpayer in carrying on the particular business before that time exceeds (C) the total of all amounts each of which is an amount deducted under paragraph 111(1)(a) or (d) for the year by the taxpayer in respect of a noncapital loss or a farm loss, as the case may be, for a taxation year in respect of the particular business or the other business (9) Subsection (1) is deemed to have come into force on December 21, 2012. (10) Subsections (2) to (8) are deemed to have come into force on March 21, 2013. 58. (1) The definition “qualifying corporation” in subsection 127.1(2) of the Act is replaced by the following: “qualifying corporation” « société admissible » “qualifying corporation”, for a particular taxation year that ends in a calendar year, means a particular corporation that is a Canadian-controlled private corporation in the particular taxation year the taxable income of which for its immediately preceding taxation year — together with, if the particular corporation is associated in the particular taxation year with one or more other corporations (in this subsection referred to as “associated corporations”), the taxable income of each associated corporation for its last taxation year that ended in the preceding calendar year (determined before Plan d’action écono taking into consideration the specified future tax consequences for that last year) — does not exceed the qualifying income limit, if any, of the particular corporation for the particular taxation year; (2) Subsection (1) applies to taxation years that begin after December 21, 2012. 59. (1) Subsection 127.4(2) of the Act is repealed. (2) Paragraph 127.4(5)(a) of the Act is replaced by the following: (a) $500, and (3) Paragraph 127.4(5)(a) of the Act, as enacted by subsection (2), is replaced by the following: (a) $250, and (4) Subsection 127.4(5) of the Act, as amended by subsection (3), is repealed. (5) Paragraph 127.4(6)(a) of the Act is replaced by the following: (a) 10% of the net cost to the individual (or to a qualifying trust for the individual in respect of the share) for the original acquisition of the share by the individual or by the trust, if the taxation year for which a claim is made under subsection (2) in respect of the original acquisition is 2015, (a.1) 5% of the net cost to the individual (or to a qualifying trust for the individual in respect of the share) for the original acquisition of the share by the individual or by the trust, if the taxation year for which a claim is made under subsection (2) in respect of the original acquisition is 2016, (6) Subsection 127.4(6) of the Act, as amended by subsection (5), is repealed. (7) Subsections (1), (4) and (6) apply to the 2017 and subsequent taxation years. (8) Subsection (2) applies to the 2015 taxation year. C. 40 Economic Action (9) Subsection (3) applies to the 2016 taxation year. (10) Subsection (5) applies to the 2015 and 2016 taxation years. 60. (1) The portion of paragraph 127.52(1)(c.1) of the Act before subparagraph (i) is replaced by the following: (c.1) if, during a partnership’s fiscal period that ends in the year (other than a fiscal period that ends because of subsection 99(1)), the individual’s interest in the partnership is an interest for which an identification number is required to be, or has been, obtained under section 237.1, (2) Clause 127.52(1)(i)(i)(B) of the Act is amended by striking out “and” at the end of subclause (I) and by replacing subclause (II) with the following: (II) paragraphs (b) to (c.3), (e) and (e.1) of this subsection, as they read in respect of taxation years that began after 1994 and ended before 2012, applied in computing the individual’s non-capital loss, restricted farm loss, farm loss and limited partnership loss for any of those years, and (III) paragraphs (b) to (c.3), (e) and (e.1) of this subsection applied in computing the individual’s non-capital loss, restricted farm loss, farm loss and limited partnership loss for any taxation year that ends after 2011, and (3) Clause 127.52(1)(i)(ii)(B) of the Act is amended by striking out “and” at the end of subclause (I) and by replacing subclause (II) with the following: (II) paragraphs (c.1) and (d) of this subsection, as they read in respect of taxation years that began after 1994 and ended before 2012, applied in computing the individual’s net capital loss for any of those years, and Plan d’action écono (III) paragraphs (c.1) and (d) of this subsection applied in computing the individual’s net capital loss for any taxation year that ends after 2011; and (4) Subsections (1) to (3) apply to the 2012 and subsequent taxation years and, if an individual files an election in writing with the Minister of National Revenue before the day that is 90 days after the day on which this Act receives royal assent, for the individual (a) subsections (1) to (3) also apply to the 2006 to 2011 taxation years; and (b) the references in clauses 127.52(1)(i)(i)(B) and (ii)(B) of the Act, as amended by subsections (2) and (3), to “2011” and “2012” are to be read as “2005” and “2006”, respectively. (5) Notwithstanding subsection 152(4) of the Act, the Minister of National Revenue may make such assessments, reassessments and determinations under Part I of the Act as are necessary to give effect to an election under subsection (4). 61. (1) Subsection 136(1) of the Act is replaced by the following: Cooperative not private corporation 136. (1) Notwithstanding any other provision of this Act, a cooperative corporation that would, but for this section, be a private corporation is deemed not to be a private corporation except for the purposes of section 15.1, paragraphs 87(2)(vv) and (ww) (including, for greater certainty, in applying those paragraphs as provided under paragraph 88(1)(e.2)), the definitions “excessive eligible dividend designation”, “general rate income pool” and “low rate income pool” in subsection 89(1), subsections 89(4) to (6) and (8) to (10), sections 123.4, 125, 125.1, 127 and 127.1, the definition “mark-to-market property” in subsection C. 40 Economic Action 142.2(1), sections 152 and 157, subsection 185.2(3), the definition “small business corporation” in subsection 248(1) (as it applies for the purposes of paragraph 39(1)(c)) and subsection 249(3.1). (2) Subsection (1) applies to taxation years that begin after December 21, 2012. 62. (1) Subsection 137(4.1) of the Act is replaced by the following: Payments in respect of shares (4.1) Notwithstanding any other provision of this Act, an amount paid or payable by a credit union to a person is deemed to be paid or payable, as the case may be, by the credit union as interest and to be received or receivable, as the case may be, by the person as interest, if (a) the amount is in respect of a share held by the person of the capital stock of the credit union, other than an amount paid or payable as or on account of a reduction of the paid-up capital, redemption, acquisition or cancellation of the share by the credit union to the extent of the paid-up capital of the share; (b) the share is not listed on a stock exchange; and (c) the person is (i) a member of the credit union, or (ii) a member of another credit union if the share is issued by the credit union after March 28, 2012 and the other credit union is a member of the credit union. (2) Subsection (1) applies to the 2012 and subsequent taxation years. 63. The portion of subsection 142.2(2) of the Act before paragraph (a) is replaced by the following: 2013 Significant interest Plan d’action écono (2) For the purposes of the definitions “excluded property” and “specified debt obligation” in subsection (1) and subsection 142.6(1.6), a taxpayer has a significant interest in a corporation at any time if 64. (1) Section 147.1 of the Act is amended by adding the following after subsection (18): Reasonable error (19) The administrator of a registered pension plan may make a payment (other than a payment made to avoid the revocation of the registration of the plan) that is a return of all or a portion of a contribution made by a member of the plan, or an employer who participates in the plan, if (a) the contribution was made to the plan as a consequence of a reasonable error; (b) the payment is made to the member or employer, as the case may be, who made the contribution; and (c) the payment is made no later than December 31 of the year following the year in which the contribution was made. (2) Subsection (1) applies to contributions made on or after the later of January 1, 2014 and the day on which this Act receives royal assent. 65. (1) Section 148 of the Act is amended by adding the following after subsection (4): 10/8 policy surrender (5) If a policyholder has after March 20, 2013 and before April 2014 disposed of an interest in a 10/8 policy because of a partial or complete surrender of the policy, the policyholder may deduct in computing their income for the taxation year in which the disposition occurs an amount that does not exceed the least of (a) the portion of an amount, included under subsection (1) in computing their income for the year in respect of the disposition, that is attributable to an investment account described in paragraph (b) of the definition “10/ 8 policy” in subsection 248(1) in respect of the policy, C. 40 Economic Action (b) the total of all amounts each of which is an amount, to the extent that the amount has not otherwise been included in determining an amount under this paragraph, of a payment made after March 20, 2013 and before April 2014 that reduces the amount outstanding of a borrowing or policy loan, as the case may be, described in paragraph (a) of the definition “10/8 policy” in subsection 248(1) in respect of the policy, and (c) the total of all amounts each of which is an amount, to the extent that the amount has not otherwise been included in determining an amount under this paragraph, that the policyholder is entitled to receive as a result of the disposition and that is paid after March 20, 2013 and before April 2014 out of an investment account described in paragraph (b) of the definition “10/8 policy” in subsection 248(1) in respect of the policy. (2) Subsection (1) applies to taxation years that end after March 20, 2013. 66. (1) Subsection 149(10) of the Act is replaced by the following: Becoming or ceasing to be exempt (10) If at any time (in this subsection referred to as “that time”), a person — that is a corporation or, if that time is after September 12, 2013, a trust — becomes or ceases to be exempt from tax under this Part on its taxable income otherwise than by reason of paragraph (1)(t), the following rules apply: (a) the taxation year of the person that would, but for this paragraph, have included that time is deemed to end immediately before that time, a new taxation year of the person is deemed to begin at that time and, for the purpose of determining the person’s fiscal period after that time, the person is deemed not to have established a fiscal period before that time; (a.1) for the purpose of computing the person’s income for its first taxation year that ends after that time, the person is deemed to have deducted under sections 20, 138 and 140 in computing the person’s income for its taxation year that ended immediately before Plan d’action écono that time, the greatest amount that could have been claimed or deducted by the person for that year as a reserve under those sections; (b) the person is deemed to have disposed, at the time (in this subsection referred to as the “disposition time”) that is immediately before the time that is immediately before that time, of each property held by the person immediately before that time for an amount equal to its fair market value at that time and to have reacquired the property at that time at a cost equal to that fair market value; (c) for the purposes of applying sections 37, 65 to 66.4, 66.7, 111 and 126, subsections 127(5) to (36) and section 127.3 to the person, the person is deemed to be a new corporation or trust, as the case may be, the first taxation year of which began at that time; and (d) there is to be deducted under paragraph 20(1)(b) in computing the person’s income from a business for the taxation year that ended immediately before that time the amount, if any, by which the person’s cumulative eligible capital immediately before the disposition time in respect of the business exceeds the total of (i) 3/4 of the fair market value of the eligible capital property in respect of the business, and (ii) the amount otherwise deducted under paragraph 20(1)(b) in computing the person’s income from the business for the taxation year that ended immediately before that time. (2) Subsection (1) is deemed to have come into force on March 21, 2013. 67. (1) Paragraph 152(4)(c) of the Act is replaced by the following: (b.1) an information return described in subsection 237.1(7) or 237.3(2) that is required to be filed in respect of a deduction or claim made by the taxpayer in relation to a C. 40 Economic Action tax shelter, or in respect of a tax benefit (as defined in subsection 245(1)) to the taxpayer from an avoidance transaction (as defined in subsection 245(3)), is not filed as and when required, and the assessment, reassessment or additional assessment is made before the day that is three years after the day on which the information return is filed; (b.2) the assessment, reassessment or additional assessment is made before the day that is three years after the end of the normal reassessment period for the taxpayer in respect of the year and if (i) the taxpayer, or a partnership of which the taxpayer is a member, has failed to file for the year a prescribed form as and when required under subsection 233.3(3) or to report on the prescribed form the information required in respect of a specified foreign property (as defined in subsection 233.3(1)) held by the taxpayer at any time during the year, and (ii) the taxpayer has failed to report, in the return of income for the year, an amount in respect of a specified foreign property that is required to be included in computing the taxpayer’s income for the year; (c) the taxpayer or person filing the return of income has filed with the Minister a waiver in prescribed form within the additional threeyear period referred to in paragraph (b) or (b.1); (c.1) the taxpayer or person filing the return of income has filed with the Minister a waiver in prescribed form within the additional three-year period referred to in paragraph (b.2); or (2) The portion of subsection 152(4.01) of the Act before paragraph (a) is replaced by the following: Extended period assessment (4.01) Notwithstanding subsections (4) and (5), an assessment, reassessment or additional assessment to which paragraph (4)(a), (b), (b.1) or (c) applies in respect of a taxpayer for a taxation year may be made after the taxpayer’s Plan d’action écono normal reassessment period in respect of the year to the extent that, but only to the extent that, it can reasonably be regarded as relating to, (3) The portion of paragraph 152(4.01)(b) of the Act before subparagraph (i) is replaced by the following: (b) if paragraph (4)(b), (b.1) or (c) applies to the assessment, reassessment or additional assessment, (4) Paragraph 152(4.01)(b) of the Act is amended by striking out “or” at the end of subparagraph (v), by adding “or” at the end of subparagraph (vi) and by adding the following after subparagraph (vi): (vii) the deduction, claim or tax benefit referred to in paragraph (4)(b.1). (5) Subsection 152(4.1) of the Act is replaced by the following: If waiver revoked (4.1) If the Minister would, but for this subsection, be entitled to reassess, make an additional assessment or assess tax, interest or penalties by virtue only of the filing of a waiver under subparagraph (4)(a)(ii) or paragraph (4)(c) or (c.1), the Minister may not make such a reassessment, additional assessment or assessment after the day that is six months after the date on which a notice of revocation of the waiver in prescribed form is filed. (6) Subsections (1) and (5) apply to the 2013 and subsequent taxation years, except that, in its application to taxation years that end before March 21, 2013, subsection 152(4) of the Act, as amended by subsection (1), is to be read without reference to paragraph (b.1). (7) Subsections (2) to (4) apply to taxation years that end after March 20, 2013. 68. (1) Section 156 of the Act is amended by adding the following after subsection (3): C. 40 Payments by SIFT trusts (4) Subsections (1) to (3) and section 156.1 do not apply to a SIFT trust. Economic Action (2) Subsection (1) applies to taxation years that begin after July 20, 2011. 69. (1) Clause 157(1.5)(a)(ii)(B) of the English version of the Act is replaced by the following: (B) the amount obtained when the estimated tax payable by the corporation, if any, under Parts VI and XIII.1 for the taxation year is divided by the number of months that end in the taxation year and after the particular time; and (2) Paragraph 157(1.5)(b) of the English version of the Act is replaced by the following: (b) the remainder of the taxes payable by it under this Part and Parts VI, VI.1 and XIII.1 for the taxation year on or before its balancedue day for the year. (3) Section 157 of the Act is amended by adding the following after subsection (1.5): Application to SIFT trusts (2) Subsections (1), (2.1) and (4) apply to a SIFT trust with any modifications that the circumstances require. (4) Subsections (1) and (2) apply to taxation years that begin after 2007. (5) Subsection (3) applies to taxation years that begin after July 20, 2011. 70. (1) Section 162 of the Act is amended by adding the following after subsection (5): Failure to provide claim preparer information (5.1) Every person or partnership who makes, or participates in, assents to or acquiesces in the making of, a false statement or omission in respect of claim preparer information required to be included in an SR&ED form Plan d’action écono is jointly and severally, or solidarily, liable, together with any claim preparer of the form, to a penalty equal to $1,000. Due diligence (5.2) A claim preparer of an SR&ED form is not liable for a penalty under subsection (5.1) in respect of a false statement or omission if the claim preparer has exercised the degree of care, diligence and skill to prevent the making of the false statement or omission that a reasonably prudent person would have exercised in comparable circumstances. Definitions (5.3) The following definitions apply in this subsection and subsections (5.1) and (5.2). “claim preparer” « préparateur » “claim preparer”, of an SR&ED form, means a person or partnership who agrees to accept consideration to prepare, or assist in the preparation of, the form but does not include an employee who prepares, or assists in the preparation of, the form in the course of performing their duties of employment. “claim preparer information” « renseignements relatifs au préparateur » “claim preparer information” means prescribed information regarding (a) the identity of the claim preparer, if any, of an SR&ED form, and (b) the arrangement under which the claim preparer agrees to accept consideration in respect of the preparation of the form. “SR&ED form” « formulaire de RS&DE » “SR&ED form” means a prescribed form required to be filed under subsection 37(11). (2) Subsection (1) comes into force on the later of January 1, 2014 and the day on which this Act receives royal assent. 71. (1) The Act is amended by adding the following after section 163.2: Definitions 163.3 (1) The following definitions apply in this section. “electronic cash register” « caisse enregistreuse électronique » “electronic cash register” means a device that keeps a register or supporting documents through the means of an electronic device or computer system designed to record transaction data or any other electronic point-of-sale system. 100 “electronic suppression of sales device” « appareil de suppression électronique des ventes » C. 40 Economic Action “electronic suppression of sales device” means (a) a software program that falsifies the records of electronic cash registers, including transaction data and transaction reports; or (b) a hidden programming option, whether preinstalled or installed at a later time, embedded in the operating system of an electronic cash register or hardwired into the electronic cash register that (i) may be used to create a virtual second till, or (ii) may eliminate or manipulate transaction records, which may or may not be preserved in digital formats, in order to represent the actual or manipulated record of transactions in the electronic cash register. “service” « service » Penalty — use “service” has the same meaning as in subsection 123(1) of the Excise Tax Act. (2) Every person that uses, or that knowingly, or under circumstances attributable to neglect, carelessness or wilful default, participates in, assents to or acquiesces in the use of, an electronic suppression of sales device or a similar device or software in relation to records that are required to be kept by any person under section 230 is liable to a penalty of (a) unless paragraph (b) applies, $5,000; or (b) $50,000 if the action of the person occurs after the Minister has assessed a penalty payable by the person under this section or section 285.01 of the Excise Tax Act. Penalty — possession (3) Every person that acquires or possesses an electronic suppression of sales device or a right in respect of an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 230 is liable to a penalty of (a) unless paragraph (b) applies, $5,000; or Plan d’action écono (b) $50,000 if the action of the person occurs after the Minister has assessed a penalty payable by the person under this section or section 285.01 of the Excise Tax Act. Penalty — manufacturing or making available (4) Every person that designs, develops, manufactures, possesses for sale, offers for sale, sells, transfers or otherwise makes available to another person, or that supplies installation, upgrade or maintenance services for, an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 230 is liable to a penalty of (a) unless paragraph (b) or (c) applies, $10,000; (b) unless paragraph (c) applies, $50,000 if the action of the person occurs after the Minister has assessed a penalty payable by the person under subsection (2) or (3) or subsection 285.01(2) or (3) of the Excise Tax Act; or (c) $100,000 if the action of the person occurs after the Minister has assessed a penalty payable by the person under this subsection or subsection 285.01(4) of the Excise Tax Act. Assessment (5) The Minister may at any time assess a taxpayer in respect of any penalty payable by a person under subsections (2) to (4), and the provisions of this Division apply, with any modifications that the circumstances require, in respect of an assessment made under subsections (2) to (4) as though it had been made under section 152. Limitation (6) Despite section 152, if at any time the Minister assesses a penalty payable by a person under subsections (2) to (4), the Minister is not to assess, at or after that time, another penalty payable by the person under subsections (2) to (4) that is in respect of an action of the person that occurred before that time. C. 40 Certain defences not available (7) Except as otherwise provided in subsection (8), a person does not have a defence in relation to a penalty assessed under subsections (2) to (4) by reason that the person exercised due diligence to prevent the action from occurring. Due diligence (8) A person is not liable for a penalty under subsection (3) or (4) in respect of an action of the person if the person exercised the degree of care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances to prevent the action from occurring. Assessment vacated (9) For the purposes of subsections (2) to (8), if an assessment of a penalty under subsections (2) to (4) is vacated, the penalty is deemed to have never been assessed. Economic Action (2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2014. 72. (1) The portion of subsection 197(6) of the Act before paragraph (a) is replaced by the following: Provisions applicable to Part (6) Subsection 150(2), section 152, subsections 157(1), (2.1) and (4), sections 158, 159 and 161 to 167 and Division J of Part I apply to this Part, with any modifications that the circumstances require, and for greater certainty, (2) Subsection (1) applies to taxation years that begin after July 20, 2011. 73. (1) The portion of subsection 204.81(1) of the Act before paragraph (a) is replaced by the following: Conditions for registration 204.81 (1) The Minister may register a corporation for the purposes of this Part if the corporation’s application for registration was received before March 21, 2013 and if, in the opinion of the Minister, it complies with the following conditions: Plan d’action écono (2) Subsection (1) is deemed to have come into force on March 21, 2013. 74. (1) The portion of subsection 207.01(1) of the Act before the first definition is replaced by the following: Definitions 207.01 (1) The following definitions and the definitions in subsections 146(1) (other than the definition “benefit”), 146.2(1) and 146.3(1) apply in this Part and Part XLIX of the Income Tax Regulations. (2) The definition “specified non-qualified investment income” in subsection 207.01(1) of the Act is replaced by the following: “specified nonqualified investment income” « revenu de placement non admissible déterminé » “specified non-qualified investment income”, in respect of a registered plan and its controlling individual, means income (determined without reference to paragraph 82(1)(b)), or a capital gain, that is reasonably attributable, directly or indirectly, to an amount in respect of which tax was payable under Part I by a trust governed by the registered plan or by any other registered plan of the controlling individual. (3) Paragraph (a) of the definition “advantage” in subsection 207.01(1) of the Act is amended by striking out “and” at the end of subparagraph (iii), by adding “and” at the end of subparagraph (iv) and by adding the following after subparagraph (iv): (v) a benefit provided under an incentive program that is — in a normal commercial or investment context in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly — offered to a broad class of persons, if it is reasonable to conclude that none of the main purposes of the program is to enable a person or partnership to benefit from the exemption from tax under Part I of any amount in respect of the plan; C. 40 Economic Action (4) Clause (b)(i)(A) of the definition “advantage” in subsection 207.01(1) of the Act is replaced by the following: (A) would not have occurred in a normal commercial or investment context in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly, and (5) The portion of paragraph (c) of the definition “advantage” in subsection 207.01(1) of the Act before subparagraph (i) is replaced by the following: (c) a benefit that is income (determined without reference to paragraph 82(1)(b)), or a capital gain, that is reasonably attributable, directly or indirectly, to (6) Paragraph (c) of the definition “exempt contribution” in subsection 207.01(1) of the Act is replaced by the following: (c) the survivor designates, in prescribed form filed in prescribed manner within 30 days after the day on which the contribution is made (or at any later time that is acceptable to the Minister), the contribution in relation to the survivor payment; and (7) The portion of the definition “prohibited investment” in subsection 207.01(1) of the Act before paragraph (a) is replaced by the following: “prohibited investment” « placement interdit » “prohibited investment”, at any time for a trust governed by a registered plan, means property (other than excluded property for the trust) that is at that time (8) Subparagraph (b)(ii) of the definition “prohibited investment” in subsection 207.01(1) of the Act is replaced by the following: (ii) a person or partnership that does not deal at arm’s length with the controlling individual; (9) The portion of the definition “RRSP strip” in subsection 207.01(1) of the Act before paragraph (a) is replaced by the following: 2013 “RRSP strip” « sommme découlant d’un dépouillement de REER » Plan d’action écono “RRSP strip”, in respect of a RRIF or RRSP, means the amount of a reduction in the fair market value of property held in connection with the RRIF or RRSP, if the value is reduced as part of a transaction or event or a series of transactions or events one of the main purposes of which is to enable the controlling individual of the RRIF or RRSP, or a person who does not deal at arm’s length with the controlling individual, to obtain a benefit in respect of property held in connection with the RRIF or RRSP or to obtain a benefit as a result of the reduction, but does not include an amount that is (10) The definition “RRSP strip” in subsection 207.01(1) of the Act is amended by adding “or” at the end of paragraph (b), by striking out “or” at the end of paragraph (c) and by repealing paragraph (d). (11) Paragraph (c) of the definition “swap transaction” in subsection 207.01(1) of the Act is replaced by the following: (c) a transfer of a prohibited investment or a non-qualified investment from the registered plan for consideration, in circumstances where the controlling individual is entitled to a refund under subsection 207.04(4) on the transfer; (12) The definition “swap transaction” in subsection 207.01(1) of the Act is amended by adding the following after paragraph (d): (e) a transfer of a prohibited investment from the registered plan for consideration, if subsection (13) applies in respect of all or part of the consideration received by the registered plan; (f) a transfer of property from the registered plan in consideration for the issuance of a debt obligation that is an excluded property for the trust governed by the registered plan; or C. 40 Economic Action (g) a payment into the registered plan that is a payment of, or in satisfaction of, the principal amount of, or interest on, a debt obligation that is an excluded property for the trust governed by the registered plan. (13) The descriptions of A and B in the definition “transitional prohibited investment benefit” in subsection 207.01(1) of the Act are replaced by the following: A is the total of all amounts each of which is income (determined without reference to paragraph 82(1)(b)) earned, or a capital gain realized, in the taxation year by a trust governed by a RRIF or RRSP of the controlling individual that (a) is reasonably attributable, directly or indirectly, to a property that is a prohibited investment, and a transitional prohibited property, for the trust, and (b) in the case of income, is earned after March 22, 2011 and, in the case of a capital gain, accrues after March 22, 2011; and B is the total of all amounts each of which is a capital loss (determined without reference to subparagraph 40(2)(g)(i) and subsection 40(3.4)) realized in the taxation year by a trust governed by a RRIF or RRSP of the controlling individual that (a) is reasonably attributable, directly or indirectly, to a property that is a prohibited investment, and a transitional prohibited property, for the trust, and (b) accrues after March 22, 2011. (14) Subsection 207.01(1) of the Act is amended by adding the following in alphabetical order: “equity” « droit sur l’actif » “equity”, of a corporation, trust or partnership, means (a) in the case of a corporation, a share of the capital stock of the corporation; Plan d’action écono (b) in the case of a trust, an income or capital interest in the trust; and (c) in the case of a partnership, an interest as a member of the partnership. “excluded property” « bien exclu » “excluded property”, at any time for a trust governed by a registered plan, means (a) property described in paragraph 4900(1)(j.1) of the Income Tax Regulations; (b) an equity of a mutual fund corporation, mutual fund trust or registered investment if (i) either (A) the equity is equity of a mutual fund corporation or mutual fund trust that derives all or substantially all its value from one or more mutual funds that are subject to, and substantially comply with, the requirements of National Instrument 81–102 Mutual Funds, as amended from time to time, of the Canadian Securities Administrators, or (B) the corporation, trust or registered investment follows a reasonable policy of investment diversification, (ii) the time is (A) during the 24-month period that begins on the day on which the first taxation year of the corporation, trust or registered investment begins, (B) during the 24-month period that ends on the day on which the last taxation year of the corporation, trust or registered investment ends, or (C) where the equity is a share of the capital stock of a mutual fund corporation and the share derives all or substantially all its value from a particular mutual fund, (I) during the 24-month period that begins on the day on which the particular mutual fund is established, or (II) during the 24-month period that ends on the day on which the particular mutual fund is terminated, C. 40 Economic Action (iii) it is reasonable to conclude that none of the main purposes of the structure of the corporation, trust or registered investment, or of the terms and conditions of the equity, is to accommodate transactions or events that could affect the fair market value of the property held by the trust governed by the registered plan in a manner that would not occur in a normal commercial or investment context in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly, and (iv) it is reasonable to conclude that none of the main purposes of the incorporation, establishment or operation of the corporation, trust or registered investment, or of the particular mutual fund, is to benefit from this paragraph; or (c) equity of a corporation, partnership or trust (in this paragraph referred to as the “investment entity”) if at that time (i) the fair market value of the equity (in this paragraph referred to as the “arm’s length equity”) of the investment entity that is owned by persons who deal at arm’s length with the controlling individual of the registered plan is at least 90% of the fair market value of all the equity of the investment entity, (ii) the total fair market value of the arm’s length equity and the debt of the investment entity that is owned by persons who deal at arm’s length with the controlling individual is at least 90% of the total fair market value of all the equity and debt of the investment entity, (iii) the controlling individual, either alone or together with persons with whom the controlling individual does not deal at arm’s length, does not have the right to cast at least 10% of the votes, if any, that could be cast regarding the governance of the investment entity, (iv) the specific terms and conditions of each share or unit of equity of the investment entity held by the trust Plan d’action écono governed by the registered plan are the same as, or substantially similar to, the terms and conditions of particular equity that is included in the arm’s length equity, (v) the fair market value of the particular equity referred to in subparagraph (iv) is equal to at least 10% of the total fair market value of all equity of the investment entity having the specific terms and conditions referred to in subparagraph (iv) or terms and conditions that are substantially similar to those terms and conditions, (vi) the controlling individual deals at arm’s length with the investment entity, and (vii) it is reasonable to conclude that none of the main purposes of the structure of the investment entity, or of the terms and conditions of the equity, is to accommodate transactions or events that could affect the fair market value of the property held by the trust governed by the registered plan in a manner that would not occur in a normal commercial or investment context in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly. “transitional prohibited property” « bien interdit transitoire » “transitional prohibited property”, at any time, for a particular trust governed by a RRIF or RRSP of a controlling individual, means a property that is held by the particular trust at that time, that was held on March 22, 2011 by a trust governed by a RRIF or RRSP of the controlling individual and that was a prohibited investment for that trust on March 23, 2011. C. 40 Economic Action (15) Paragraph 207.01(4)(a) of the Act is replaced by the following: (a) in the case of a corporation, the individual would, at that time, be a specified shareholder of the corporation if the references in the portion of the definition “specified shareholder” in subsection 248(1) before paragraph (a) to “in a taxation year” and “at any time in the year” were read as “at any time” and “at that time”, respectively; (16) Section 207.01 of the Act is amended by adding the following after subsection (5): Deemed disposition and reacquisition of investments (6) If, at any time, a property held by a trust governed by a registered plan becomes, or ceases to be, a prohibited investment or nonqualified investment for the trust, the trust is deemed to have disposed of the property immediately before that time for proceeds of disposition equal to the fair market value of the property at that time and to have reacquired the property at that time at a cost equal to that fair market value. Adjusted cost base (7) For the purpose of computing the adjusted cost base to a trust governed by a RRIF or RRSP of a property that is a transitional prohibited property for the trust, the cost to the trust of the property until the property is disposed of by the trust is deemed to be equal to the fair market value of the property at the end of March 22, 2011. Prohibited investment status (8) Subsection (9) applies in respect of a property if (a) the property would, in the absence of subsection (9), have ceased at any time (in this subsection and subsection (9) referred to as the “relevant time”) to be a prohibited investment for a trust governed by a RRIF or RRSP of a controlling individual; (b) the property is a transitional prohibited property for the trust immediately before the relevant time; Plan d’action écono (c) the controlling individual elected under subsection 207.05(4); and (d) the controlling individual elects in prescribed form that subsection (9) apply in respect of the property and the election is filed with the Minister on or before the day that is 90 days after the end of the taxation year of the controlling individual that includes the relevant time. Prohibited investment status (9) If this subsection applies in respect of a property, the property is deemed to be a prohibited investment at and after the relevant time for every trust governed by a RRIF or RRSP of the controlling individual referred to in paragraph (8)(a). Breakdown of marriage or common-law partnership (10) Subsection (11) applies in respect of a property if (a) the property is transferred at any time (in this subsection and subsection (11) referred to as the “transfer time”) by a trust (in this subsection and subsection (11) referred to as the “transferor trust”) governed by a RRIF or RRSP of a controlling individual (in this subsection and subsection (11) referred to as the “transferor”) under paragraph 146(16)(b) or subsection 146.3(14) to a trust (in subsection (11) referred to as the “recipient trust”) governed by a RRIF or RRSP of which the spouse or common-law partner or former spouse or common-law partner (in this subsection and subsection (11) referred to as the “recipient”) of the transferor is the controlling individual; (b) the property is a prohibited investment, and a transitional prohibited property, for the transferor trust immediately before the transfer time; (c) the transferor elected under subsection 207.05(4); and (d) the transferor and the recipient jointly elect in prescribed form that subsection (11) apply in respect of the property and the election (i) is filed with the Minister on or before the day that is 90 days after the end of the taxation year of the transferor that includes the transfer time; and C. 40 Economic Action (ii) designates an amount (in subsection (11) referred to as the “designated amount”) in respect of the property that (A) is not less than the adjusted cost base to the transferor trust of the property immediately before the transfer time, and (B) does not exceed the greater of the amount determined under clause (A) and the fair market value of the property at the transfer time. Breakdown of marriage or common-law partnership (11) If this subsection applies in respect of a property, (a) the property is deemed to be, at and after the transfer time, a property that was held on March 22, 2011 by a trust governed by a RRIF or RRSP of the recipient and that was a prohibited investment for the trust on March 23, 2011; (b) where the property would, in the absence of this paragraph, not be a prohibited investment for the recipient trust immediately after the transfer time, the property is deemed to be a prohibited investment at and after the transfer time for every trust governed by a RRIF or RRSP of the recipient; (c) the recipient is deemed to have elected under subsection 207.05(4); and (d) notwithstanding any other provision of this Act, the designated amount is deemed to be (i) the proceeds of disposition to the transferor trust from the transfer described in paragraph (10)(a), and (ii) the cost of the property to a trust governed by a RRIF or RRSP of the recipient until the property is disposed of by the trust. Exchange of property (12) Subsection (13) applies in respect of a property other than money if (a) the property is acquired at any time (in this subsection and subsection (13) referred to as the “exchange time”) by a trust (in this Plan d’action écono section and subsection (13) referred to as the “exchanging trust”) governed by a RRIF or RRSP of a controlling individual in exchange for another property (in this subsection referred to as the “exchanged property”) in a transaction to which any of section 51, subsection 85(1) and sections 85.1, 86 and 87 apply; (b) the exchanged property is a prohibited investment, and a transitional prohibited property, for the exchanging trust immediately before the exchange time; (c) the property is, or would be, if subsection 4900(14) of the Income Tax Regulations were read without reference to its paragraph (b), a qualified investment for the exchanging trust immediately after the exchange time; and (d) the controlling individual elected under subsection 207.05(4). Exchange of property (13) If this subsection applies in respect of a property, (a) other than for the purposes of subsection (7), the property is deemed to be, at and after the exchange time, a property that was held on March 22, 2011 by a trust governed by a RRIF or RRSP of the controlling individual referred to in subsection (12) and that was a prohibited investment for the trust on March 23, 2011; and (b) where the property would, in the absence of this paragraph, not be a prohibited investment for the exchanging trust immediately after the exchange time, the property is deemed to be a prohibited investment at and after the exchange time for every trust governed by a RRIF or RRSP of the controlling individual. (17) Subsections (1) to (6), (9), (10), (13), (14) and (16) are deemed to have come into force on March 23, 2011, except that an election referred to in paragraph 207.01(8)(d) or (10)(d) of the Act, as enacted by subsection C. 40 Economic Action (16), is deemed to have been filed with the Minister of National Revenue on a timely basis if it is filed with the Minister on or before the day that is 90 days after the day on which this Act receives royal assent. (18) Subsections (7) and (8) apply after March 22, 2011 in respect of investments acquired at any time. (19) Subsections (11) and (12) are deemed to have come into force on July 1, 2011, except that they do not apply in relation to a swap transaction undertaken before 2022 to remove a property from a RRIF or RRSP if it is reasonable to conclude that tax would be payable under Part XI.01 of the Act if (a) that Part were read without reference to subsection 207.05(4) of the Act; and (b) the property were retained in the RRIF or RRSP. (20) Subsection (15) is deemed to have come into force on January 1, 2009. 75. (1) Subsection 207.04(1) of the Act is replaced by the following: Tax payable on prohibited or non-qualified investment 207.04 (1) The controlling individual of a registered plan that governs a trust shall pay a tax under this Part for a calendar year if, at any time in the year, the trust acquires property that is a prohibited investment, or a non-qualified investment, for the trust. (2) Subsection 207.04(3) of the Act is replaced by the following: Both prohibited and nonqualified investment (3) For the purposes of this section and subsections 146(10.1), 146.2(6), 146.3(9) and 207.01(6), if a trust governed by a registered plan holds property at any time that is, for the trust, both a prohibited investment and a nonqualified investment, the property is deemed at that time not to be a non-qualified investment, but remains a prohibited investment, for the trust. Plan d’action écono (3) Subsection 207.04(5) of the Act is repealed. (4) Subsections (1) to (3) are deemed to have come into force on March 23, 2011. 76. (1) The portion of subsection 207.05(4) of the Act before paragraph (b) is replaced by the following: Transitional rule (4) If an individual so elects before March 2, 2013 in prescribed form, subsection (1) does not apply in respect of any advantage that is an amount included in the calculation of the transitional prohibited investment benefit of the individual for a taxation year provided that the transitional prohibited investment benefit (a) is paid to the individual, from a RRIF or RRSP of the individual, on or before the later of April 2, 2013 and the day that is 90 days after the end of the taxation year; and (2) Subsection (1) is deemed to have come into force on March 23, 2011. 77. (1) Subsection 207.06(2) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) the extent to which payments have been made from the person’s registered plan. (2) Subsection 207.06(3) of the Act is repealed. (3) Subsections (1) and (2) are deemed to have come into force on March 23, 2011. 78. (1) Section 207.061 of the Act is replaced by the following: Income inclusion 207.061 A holder of a TFSA shall include in computing the holder’s income for a taxation year under Part I any portion of a distribution made in the year that is described in subparagraph (a)(ii) of the definition “specified distribution” in subsection 207.01(1) or subparagraph 207.06(1)(b)(ii) or that is specified by the Minister as part of an agreement to waive or cancel a liability for tax under this Part. C. 40 Economic Action (2) Subsection (1) is deemed to have come into force on March 23, 2011. 79. The portion of subsection 207.07(1) of the Act before paragraph (a) is replaced by the following: Return and payment of tax 207.07 (1) A person who is liable to pay tax under this Part for all or any part of a calendar year shall before July of the following calendar year 80. (1) The definition “labour-sponsored funds tax credit” in subsection 211.7(1) of the Act is amended by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following: (b) if the original acquisition of the share occurred after 1995 and before March 2, 2017, the amount that would be determined under subsection 127.4(6) — as that subsection would apply in respect of a claim made by the taxpayer under subsection 127.4(2) in respect of the original acquisition if subsection 127.4(6) were read without reference to paragraphs 127.4(6)(b) and (d) — in respect of the share; and (c) in any other case, nil. (2) Subsection (1) is deemed to have come into force on March 21, 2013. 81. (1) Section 211.81 of the Act is replaced by the following: Tax for failure to reacquire certain shares 211.81 If a particular amount is payable under a prescribed provision of a provincial law for a taxation year of an individual as determined for the purposes of that provincial law (referred to in this section as the “relevant provincial year”), and an amount has been included in the computation of the laboursponsored funds tax credit of the individual under subsection 127.4(6) in respect of an approved share that has been disposed of by a qualifying trust in respect of the individual, the individual shall pay a tax for the taxation year in Plan d’action écono which the relevant provincial year ends equal to the amount deducted by the individual under subsection 127.4(2) in respect of the share. (2) Subsection (1) is deemed to have come into force on October 24, 2012. 82. (1) Subparagraph 212.1(3)(b)(iv) of the English version of the Act is replaced by the following: (iv) a partnership of which the taxpayer or a person described in one of subparagraphs (i) to (iii) is a majority-interest partner or a member of a majority-interest group of partners (as defined in subsection 251.1(3)) (2) Paragraph 212.1(3)(e) of the Act is replaced by the following: (e) a “designated partnership” means a partnership of which either a majority-interest partner or every member of a majorityinterest group of partners (as defined in subsection 251.1(3)) is a non-resident person; and 83. (1) Paragraph 214(3)(f) of the Act is replaced by the following: (f) where subsection 104(13) would, if Part I were applicable, require any part of an amount payable by a trust in its taxation year to a beneficiary to be included in computing the income of the non-resident person who is a beneficiary of the trust, that part is deemed to be an amount paid or credited to that person as income of or from the trust (i) on, or at, the earliest of (A) the day on which the amount was paid or credited, (B) the day that is 90 days after the end of the taxation year, and (C) if the taxation year is deemed by subparagraph 128.1(4)(a)(i) to end after July 25, 2012, the time that is immediately before the end of the taxation year, and (ii) not at any later time; C. 40 Economic Action (2) Subsection (1) is deemed to have come into force on July 25, 2012. 84. (1) Subparagraph 219(1)(d)(ii) of the Act is replaced by the following: (ii) an amount deductible because of paragraphs 111(1)(b) and 115(1)(d) in computing the corporation’s base amount, (2) Subsection 219(1.1) of the Act is replaced by the following: Excluded gains (1.1) For the purposes of subsection (1), the definition “taxable Canadian property” in subsection 248(1) shall be read without reference to paragraphs (a) and (c) to (e) of that definition and as if the only options, interests or rights referred to in paragraph (f) of that definition were those in respect of property described in paragraph (b) of that definition. (3) Subsection (1) applies to the 1998 and subsequent taxation years. (4) Subsection (2) is deemed to have come into force on March 5, 2010. 85. (1) Paragraph 239(2.21)(b) of the Act is replaced by the following: (b) who is an official to whom taxpayer information has been provided for a particular purpose under paragraph 241(4)(a), (d), (f), (f.1), (i), (j.1) or (j.2) (2) Subsection 239(3) of the Act is replaced by the following: Penalty on conviction (3) If a person is convicted under this section, the person is not liable to pay a penalty imposed under any of sections 162, 163, 163.2 and 163.3 for the same contravention unless the penalty is assessed before the information or complaint giving rise to the conviction was laid or made. (3) Subsection (2) comes into force on the later of the day on which this Act receives royal assent and January 1, 2014. 86. (1) The Act is amended by adding the following after section 239: Definitions 239.1 (1) The definitions in subsection 163.3(1) apply in this section. 2013 Offences Plan d’action écono (2) Every person that, without lawful excuse, the proof of which lies on the person, (a) uses an electronic suppression of sales device or a similar device or software in relation to records that are required to be kept by any person under section 230, (b) acquires or possesses an electronic suppression of sales device, or a right in respect of an electronic suppression of sales device, that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 230, (c) designs, develops, manufactures, possesses for sale, offers for sale, sells, transfers or otherwise makes available to another person an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 230, (d) supplies installation, upgrade or maintenance services for an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 230, or (e) participates in, assents to or acquiesces in the commission of, or conspires with any person to commit, an offence described in any of paragraphs (a) to (d), is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $10,000 and not more than $500,000 or to imprisonment for a term not exceeding two years, or to both. Prosecution on indictment (3) Every person that is charged with an offence described in subsection (2) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, C. 40 Economic Action liable to a fine of not less than $50,000 and not more than $1,000,000 or to imprisonment for a term not exceeding five years, or to both. Penalty on conviction (4) A person that is convicted of an offence under this section is not liable to pay a penalty imposed under any of sections 162, 163, 163.2 and 163.3 for the same action unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made. Stay of appeal (5) If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court of Canada and, upon that filing, the proceedings before that Court are stayed pending final determination of the outcome of the prosecution. (2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2014. 87. (1) Subparagraphs 241(4)(d)(ix) and (x) of the Act are replaced by the following: (ix) to an official of a department or agency of the Government of Canada or of a province as to the name, address, telephone number, occupation, size or type of business of a taxpayer, solely for the purpose of enabling that department or agency to obtain statistical data for research and analysis, (x) to an official of the Canada Employment Insurance Commission or the Department of Employment and Social Development, solely for the purpose of the administration or enforcement of the Employment Insurance Act, an employment program of the Government of Canada (including, for greater certainty, any activity relating to a program for temporary foreign workers for which the administration or enforcement is the responsibility of the Minister of Employment and Social Development under the Plan d’action écono Immigration and Refugee Protection Regulations) or the evaluation or formation of policy for that Act or program, (2) Paragraph 241(4)(j.1) of the Act is replaced by the following: (j.1) provide taxpayer information to an official or a designated person solely for the purpose of permitting the making of an adjustment to a social assistance payment made on the basis of a means, needs or income test if the purpose of the adjustment is to take into account the amount determined for C in subsection 122.61(1) in respect of a person for a taxation year; (j.2) provide information obtained under section 122.62 to an official of the government of a province solely for the purposes of the administration or enforcement of a prescribed law of the province; 88. (1) Section 247 of the Act is amended by adding the following after subsection (7): Exclusion — certain guarantees (7.1) Subsection (2) does not apply to adjust an amount of consideration paid, payable or accruing to a corporation resident in Canada (in this subsection referred to as the “parent”) in a taxation year of the parent for the provision of a guarantee to a person or partnership (in this subsection referred to as the “lender”) for the repayment, in whole or in part, of a particular amount owing to the lender by a non-resident person, if (a) the non-resident person is a controlled foreign affiliate of the parent for the purposes of section 17 throughout the period in the year during which the particular amount is owing; and (b) it is established that the particular amount would be an amount owing described in paragraph 17(8)(a) or (b) if it were owed to the parent. (2) Subsection (1) applies to taxation years that begin after 1997 and in applying subsection 247(7.1) of the Act, as enacted by subsection (1), to taxation years that begin C. 40 Economic Action before February 24, 1998, section 17 of the Act is to be read as it read on January 24, 2005, except that if a taxpayer elects under this subsection in writing and files the election with the Minister of National Revenue on or before the taxpayer’s filing-due date for the taxation year that includes the day on which this Act receives royal assent, (a) notwithstanding the time limitations in subsection 152(4) of the Act, the Minister of National Revenue may make such assessments, reassessments and determinations under Part I of the Act as are necessary to give effect to this subsection for a taxation year that ends before that day; and (b) if the taxpayer so indicates in the election, subsection (1) does not apply to taxation years of the taxpayer that begin before December 22, 2012. 89. (1) The definition “trust” in subsection 248(1) of the Act is replaced by the following: “trust” « fiducie » “trust” has the meaning assigned by subsection 104(1) and, unless the context otherwise requires, includes an estate; (2) The definition “estate” in subsection 248(1) of the English version of the Act is replaced by the following: “estate” « succession » “estate” has the meaning assigned by subsection 104(1) and includes, for civil law, a succession; (3) Clause (e)(iii)(B) of the definition “automobile” in subsection 248(1) of the Act is replaced by the following: (B) at least 30 kilometres outside the nearest point on the boundary of the nearest population centre, as defined by the last census dictionary published by Statistics Canada before the year, that has a population of at least 40,000 individuals as determined in the last census published by Statistics Canada before the year; Plan d’action écono (4) The portion of the definition “majority interest partner” in subsection 248(1) of the Act before paragraph (a) is replaced by the following: “majorityinterest partner” « associé détenant une participation majoritaire » “majority-interest partner”, of a particular partnership at any time, means a person or partnership (in this definition referred to as the “taxpayer”) (5) Subsection 248(1) of the Act is amended by adding the following in alphabetical order: “derivative forward agreement” « contrat dérivé à terme » “derivative forward agreement”, of a taxpayer, means an agreement entered into by the taxpayer to purchase or sell a capital property if (a) the term of the agreement exceeds 180 days or the agreement is part of a series of agreements with a term that exceeds 180 days, (b) in the case of a purchase agreement, the difference between the fair market value of the property delivered on settlement, including partial settlement, of the agreement and the amount paid for the property is attributable, in whole or in part, to an underlying interest (including a value, price, rate, variable, index, event, probability or thing) other than (i) revenue, income or cashflow in respect of the property over the term of the agreement, changes in the fair market value of the property over the term of the agreement, or any similar criteria in respect of the property, or (ii) if the purchase price is denominated in the currency of a country other than Canada, changes in the value of the Canadian currency relative to that other currency, and (c) in the case of a sale agreement, (i) the difference between the sale price of the property and the fair market value of the property at the time the agreement is C. 40 Economic Action entered into by the taxpayer is attributable, in whole or in part, to an underlying interest (including a value, price, rate, variable, index, event, probability or thing) other than (A) revenue, income or cashflow in respect of the property over the term of the agreement, changes in the fair market value of the property over the term of the agreement, or any similar criteria in respect of the property, or (B) if the sale price is denominated in the currency of a country other than Canada, changes in the value of the Canadian currency relative to that other currency, and (ii) the agreement is part of an arrangement that has the effect — or would have the effect if the agreements that are part of the arrangement and that were entered into by persons or partnerships not dealing at arm’s length with the taxpayer were entered into by the taxpayer instead of non-arm’s length persons or partnerships — of eliminating a majority of the taxpayer’s risk of loss and opportunity for gain or profit in respect of the property for a period of more than 180 days; “LIA policy” « police RAL » “LIA policy” means a life insurance policy (other than an annuity) where (a) a particular person or partnership becomes obligated after March 20, 2013 to repay an amount to another person or partnership (in this definition referred to as the “lender”) at a time determined by reference to the death of a particular individual whose life is insured under the policy, and (b) the lender is assigned an interest in (i) the policy, and (ii) an annuity contract the terms of which provide that payments are to continue for a period that ends no earlier than the death of the particular individual; Plan d’action écono 2013 “synthetic disposition arrangement” « arrangement de disposition factice » “synthetic disposition arrangement”, in respect of a property owned by a taxpayer, means one or more agreements or other arrangements that (a) are entered into by the taxpayer or by a person or partnership that does not deal at arm’s length with the taxpayer, (b) have the effect, or would have the effect if entered into by the taxpayer instead of the person or partnership, of eliminating all or substantially all the taxpayer’s risk of loss and opportunity for gain or profit in respect of the property for a definite or indefinite period of time, and (c) can, in respect of any agreement or arrangement entered into by a person or partnership that does not deal at arm’s length with the taxpayer, reasonably be considered to have been entered into, in whole or in part, with the purpose of obtaining the effect described in paragraph (b); “synthetic disposition period” « période de disposition factice » “10/8 policy” « police 10/8 » “synthetic disposition period”, of a synthetic disposition arrangement, means the definite or indefinite period of time during which the synthetic disposition arrangement has, or would have, the effect described in paragraph (b) of the definition “synthetic disposition arrangement” in this subsection; “10/8 policy” means a life insurance policy (other than an annuity) where (a) an amount is or may become (i) payable, under the terms of a borrowing, to a person or partnership that has been assigned an interest in the policy or in an investment account in respect of the policy, or (ii) payable (within the meaning assigned by the definition “amount payable” in subsection 138(12)) under a policy loan (as defined in subsection 148(9)) made in accordance with the terms and conditions of the policy, and (b) either (i) the return credited to an investment account in respect of the policy C. 40 Economic Action (A) is determined by reference to the rate of interest on the borrowing or policy loan, as the case may be, described in paragraph (a), and (B) would not be credited to the account if the borrowing or policy loan, as the case may be, were not in existence, or (ii) the maximum amount of an investment account in respect of the policy is determined by reference to the amount of the borrowing or policy loan, as the case may be, described in paragraph (a); (6) Subsection (3) applies to the 2013 and subsequent taxation years. (7) Subsection (5) is deemed to have come into force on March 21, 2013, except that the definitions “LIA policy” and “10/8 policy” in subsection 248(1) of the Act, as amended by subsection (5), apply to taxation years that end after March 20, 2013. 90. (1) Subsection 249(4) of the Act is replaced by the following: Loss restriction event — year end (4) If at any time a taxpayer is subject to a loss restriction event (other than a foreign affiliate, of a taxpayer resident in Canada, that did not carry on a business in Canada at any time in its last taxation year that began before that time), then for the purposes of this Act, (a) subject to paragraph (b), the taxpayer’s taxation year that would, but for this paragraph, have included that time is deemed to end immediately before that time, a new taxation year of the taxpayer is deemed to begin at that time and, for the purpose of determining the taxpayer’s fiscal period after that time, the taxpayer is deemed not to have established a fiscal period before that time; and (b) subject to paragraph 128(1)(d), section 128.1 and paragraphs 142.6(1)(a) and 149(10)(a), and notwithstanding subsections (1) and (3), if the taxpayer’s taxation year that Plan d’action écono would, but for this subsection, have been its last taxation year that ended before that time, would, but for this paragraph, have ended within the seven-day period that ended immediately before that time, that taxation year is, except if the taxpayer is subject to a loss restriction event within that period, deemed to end immediately before that time, provided that the taxpayer so elects in its return of income under Part I for that taxation year. (2) Subsection (1) is deemed to have come into force on March 21, 2013. 91. (1) Paragraph 251.1(1)(e) of the English version of the Act is replaced by the following: (e) a partnership and a majority-interest partner of the partnership; (2) Paragraph (a) of the definition “majority-interest group of partners” in subsection 251.1(3) of the English version of the Act is replaced by the following: (a) if one person held the interests of all members of the group, that person would be a majority-interest partner of the partnership; and (3) Subparagraph 251.1(4)(d)(iv) of the English version of the Act is replaced by the following: (iv) in determining whether a contributor to one trust is affiliated with a contributor to another trust, individuals connected by blood relationship, marriage, common-law partnership or adoption are deemed to be affiliated with one another. 92. (1) The Act is amended by adding the following after section 251.1: Definitions 251.2 (1) The following definitions apply in this section. C. 40 “beneficiary” « bénéficiaire » “beneficiary” has the same meaning as in subsection 251.1(3). “equity” « capitaux propres » “equity” has the same meaning as in subsection 122.1(1) read without reference to paragraph (e) of the definition “equity” in that subsection. “equity value” « valeur des capitaux propres » “majorityinterest beneficiary” « bénéficiaires détenant une participation majoritaire » “majorityinterest group of beneficiaries” « groupe de bénéficiaires détenant une participation majoritaire » “majorityinterest group of partners” « groupe d’associés détenant une participation majoritaire » “person” « personne » “specified right” « droit déterminé » “subsidiary” « filiale » Economic Action “equity value” has the same meaning as in subsection 122.1(1). “majority-interest beneficiary” has the same meaning as in subsection 251.1(3). “majority-interest group of beneficiaries” has the same meaning as in subsection 251.1(3). “majority-interest group of partners” has the same meaning as in subsection 251.1(3). “person” includes a partnership. “specified right”, held at any time by a person in respect of a trust, means a right under a contract, in equity or otherwise, to acquire, either immediately or in the future and either absolutely or contingently, equity of the trust, or to cause the trust to redeem or cancel equity of the trust, unless the right is not exercisable at that time because its exercise is contingent on the death, bankruptcy or permanent disability of an individual. “subsidiary”, of a particular person at any time, means a corporation, partnership or trust (in this definition referred to as the “subject entity”) where (a) the particular person holds at that time property (i) that is equity of the subject entity, or Plan d’action écono (ii) that derives all or part of its fair market value, directly or indirectly, from equity of the subject entity; and (b) the total of the following amounts is at that time equal to more than 50% of the equity value of the subject entity: (i) each amount that is the fair market value at that time of equity of the subject entity that is held at that time by the particular person or a person with whom the particular person is affiliated, and (ii) each amount (other than an amount described in subparagraph (i)) that is the portion of the fair market value at that time — derived directly or indirectly from equity of the subject entity — of a property that is held at that time by the particular person or a person with whom the particular person is affiliated. Loss restriction event (2) For the purposes of this Act, a taxpayer is at any time subject to a loss restriction event if (a) the taxpayer is a corporation and at that time control of the corporation is acquired by a person or group of persons; or (b) the taxpayer is a trust and (i) that time is after March 20, 2013 and after the time at which the trust is created, and (ii) at that time a person becomes a majority-interest beneficiary, or a group of persons becomes a majority-interest group of beneficiaries, of the trust. Trusts — exceptions (3) For the purposes of paragraph (2)(b), a person is deemed not to become a majorityinterest beneficiary, and a group of persons is C. 40 Economic Action deemed not to become a majority-interest group of beneficiaries, as the case may be, of a particular trust solely because of (a) the acquisition of equity of the particular trust by (i) a particular person from another person with whom the particular person was affiliated immediately before the acquisition, (ii) a particular person who was affiliated with the particular trust immediately before the acquisition, (iii) an estate from an individual, if the estate arose on and as a consequence of the death of the individual and the estate acquired the equity from the individual as a consequence of the death, or (iv) a particular person from an estate that arose on and as a consequence of the death of an individual, if the estate acquired the equity from the individual as a consequence of the death and the individual was affiliated with the particular person immediately before the death; (b) a variation in the terms of the particular trust, the satisfaction of, or failure to satisfy, a condition under the terms of the particular trust, the exercise by any person of, or the failure by any person to exercise, a power, or (without limiting the generality of the foregoing) the redemption, surrender or termination of equity of the particular trust at any time, if each majority-interest beneficiary, and each member of a majority-interest group of beneficiaries, of the particular trust immediately after that time was affiliated with the particular trust immediately before (i) that time, or (ii) in the case of the redemption or surrender of equity of the particular trust that was held, immediately before that time, by an estate and that was acquired by the estate from an individual as described in subparagraph (a)(iii), the individual’s death; Plan d’action écono (c) the transfer at any time of all the equity of the particular trust to a corporation, partnership or another trust (in this paragraph referred to as the “acquirer”), if (i) the only consideration for the transfer is equity (determined without reference to paragraph (d) of the definition “equity” in subsection 122.1(1)) of the acquirer, (ii) at all times before that time the acquirer held no property or held only property having a nominal value, and (iii) immediately after that time the acquirer is neither (A) a subsidiary of any person, nor (B) a corporation controlled, directly or indirectly in any manner whatever, by a person or group of persons; (d) the transfer at any time of equity of the particular trust to a corporation, partnership or another trust (in this paragraph referred to as the “acquirer”), if (i) immediately before that time a person was a majority-interest beneficiary, or a group of persons was a majority-interest group of beneficiaries, of the particular trust, (ii) immediately after that time the person, or group of persons, as the case may be, described in subparagraph (i) in respect of the particular trust, and no other person or group of persons, is (A) if the acquirer is a corporation, a person by whom, or a group of persons by which, the corporation is controlled directly or indirectly in any manner whatever, (B) if the acquirer is a partnership, a majority-interest partner, or a majorityinterest group of partners, of the partnership, and (C) if the acquirer is a trust, a majorityinterest beneficiary, or a majority-interest group of beneficiaries, of the trust, and C. 40 Economic Action (iii) at no time during a series of transactions or events that includes the transfer does the person or group of persons, as the case may be, described in subparagraph (i) in respect of the particular trust, cease to be a person or group of persons described in any of clauses (ii)(A) to (C) in respect of the acquirer; or (e) a transaction (other than a transaction one or more of the parties to which may be excused from completing as a result of changes to this Act) the parties to which are obligated to complete under the terms of an agreement in writing between the parties entered into before March 21, 2013. Trusts — additional cases (4) For the purposes of paragraph (2)(b) and subject to subsection (3), a person is deemed to become at a particular time a majority-interest beneficiary of a particular trust if (a) a particular person is at and immediately before the particular time a majority-interest beneficiary, or a member of a majorityinterest group of beneficiaries, of the particular trust, and the particular person is at the particular time, but is not immediately before the particular time, a subsidiary of another person (in this paragraph referred to as the “acquirer”), unless (i) the acquirer is immediately before the particular time affiliated with the particular trust, or Plan d’action écono (ii) this paragraph previously applied to deem a person to become a majorityinterest beneficiary of the particular trust because the particular person became, as part of a series of transactions or events that includes the particular person becoming at the particular time a subsidiary of the acquirer, a subsidiary of another person that is at the particular time a subsidiary of the acquirer; or (b) at the particular time, as part of a series of transactions or events, two or more persons acquire equity of the particular trust in exchange for or upon a redemption or surrender of equity of, or as a consequence of a distribution from, a corporation, partnership or another trust, unless (i) a person affiliated with the corporation, partnership or other trust was immediately before the particular time a majorityinterest beneficiary of the particular trust, (ii) if all the equity of the particular trust that was acquired at or before the particular time as part of the series were acquired by one person, the person would not at the particular time be a majority-interest beneficiary of the particular trust, or (iii) this paragraph previously applied to deem a person to become a majorityinterest beneficiary of the particular trust because of an acquisition of equity of the particular trust that was part of the series. Trusts — special rules of application (5) For the purposes of this section, (a) in determining whether persons are affiliated with each other C. 40 Economic Action (i) except for the purposes of paragraph (b) of the definition “subsidiary” in subsection (1), section 251.1 is to be read without reference to the definition “controlled” in subsection 251.1(3), (ii) in determining whether an individual (other than a trust) is affiliated with another individual (other than a trust), individuals connected by blood relationship, marriage or common-law partnership or adoption are deemed to be affiliated with one another, and (iii) if, at any time as part of a series of transactions or events a person acquires equity of a corporation, partnership or trust, and it can reasonably be concluded that one of the reasons for the acquisition, or for making any agreement or undertaking in respect of the acquisition, is to cause a condition in paragraph (3)(a) or (b) or subparagraph (4)(a)(i) or (b)(i) regarding affiliation to be satisfied at a particular time, the condition is deemed not to be satisfied at the particular time; and (b) in determining whether a particular person becomes at any time a majorityinterest beneficiary, or a particular group of persons becomes at any time a majorityinterest group of beneficiaries, of a trust, the fair market value of each person’s equity of the trust is to be determined at and immediately before that time (i) without reference to the portion of that fair market value that is attributable to property acquired if it can reasonably be concluded that one of the reasons for the acquisition is to cause paragraph (2)(b), or any provision that applies by reference to a trust being subject to a loss restriction event at any time, not to apply, (ii) without reference to the portion of that fair market value that is attributable to a change in the fair market value of all or part of any equity of the trust if it can reasonably be concluded that one of the reasons for the change is to cause paragraph (2)(b), or any provision that applies Plan d’action écono by reference to a trust being subject to a loss restriction event at any time, not to apply, and (iii) as if each specified right held immediately before that time by the particular person, or by a member of the particular group, in respect of the trust is at that time exercised if it can reasonably be concluded that one of the reasons for the acquisition of the right is to cause paragraph (2)(b), or any provision that applies by reference to a trust being subject to a loss restriction event at any time, not to apply. Trusts — time of day (6) For the purposes of this Act, if a trust is subject to a loss restriction event at a particular time during a day, the trust is deemed to be subject to the loss restriction event at the beginning of that day and not at the particular time unless the trust elects in its return of income under Part I filed for its taxation year that ends immediately before the loss restriction event to have this subsection not apply. (2) Subsection (1) is deemed to have come into force on March 21, 2013. 93. (1) The portion of subsection 256(7) of the Act before paragraph (a) is replaced by the following: Acquiring control (7) For the purposes of this subsection, of section 55, subsections 66(11), 66.5(3), 66.7(10) and (11), 85(1.2), 88(1.1) and (1.2), 110.1(1.2) and 111(5.4) and paragraph 251.2(2)(a) and of subsection 5905(5.2) of the Income Tax Regulations, (2) Clause 256(7)(a)(i)(D) of the Act is replaced by the following: C. 40 Economic Action (D) a particular person who acquired the shares from an estate that arose on and as a consequence of the death of an individual, if the estate acquired the shares from the individual as a consequence of the death and the individual was related to the particular person immediately before the death, (3) Subsection 256(7) of the Act is amended by striking out “and” at the end of paragraph (f) and by adding the following after paragraph (g): (h) if at any time after September 12, 2013 a trust is subject to a loss restriction event and immediately before that time the trust, or a group of persons a member of which is the trust, controls a corporation, control of the corporation and of each corporation controlled by it immediately before that time is deemed to have been acquired at that time by a person or group of persons; and (i) if at any time after September 12, 2013 a trust controls a corporation, control of the corporation is deemed not to be acquired solely because of a change in the trustee or legal representative having ownership or control of the trust’s property if (i) the change is not part of a series of transactions or events that includes a change in the beneficial ownership of the trust’s property, and (ii) no amount of income or capital of the trust to be distributed, at any time at or after the change, in respect of any interest in the trust depends upon the exercise by any person or partnership, or the failure of any person or partnership, to exercise any discretionary power. (4) The portion of subsection 256(8) of the French version of the Act before paragraph (a) is replaced by the following: Présomption d’exercice de droit (8) Pour ce qui est de déterminer, d’une part, si le contrôle d’une société a été acquis pour l’application des paragraphes 10(10) et 13(24), de l’article 37, des paragraphes 55(2), 66(11), Plan d’action écono (11.4) et (11.5), 66.5(3) et 66.7(10) et (11), de l’article 80, de l’alinéa 80.04(4)h), du sousalinéa 88(1)c)(vi), de l’alinéa 88(1)c.3), des paragraphes 88(1.1) et (1.2), des articles 111 et 127, des paragraphes 181.1(7), 190.1(6) et 249(4) et de l’alinéa 251.2(2)a) et, d’autre part, si une société est contrôlée par une personne ou par un groupe de personnes pour l’application de l’article 251.1 et des alinéas 251.2(3)c) et d), le contribuable qui a acquis un droit visé à l’alinéa 251(5)b) afférent à une action est réputé être dans la même position relativement au contrôle de la société que si le droit était immédiat et absolu et que s’il l’avait exercé au moment de l’acquisition, dans le cas où il est raisonnable de conclure que l’un des principaux motifs de l’acquisition du droit consistait : (5) Paragraph 256(8)(b) of the Act is replaced by the following: (b) to avoid the application of subsection 10(10) or 13(24), paragraph 37(1)(h) or subsection 55(2) or 66(11.4) or (11.5), paragraph 88(1)(c.3) or subsection 111(4), (5.1), (5.2) or (5.3), 181.1(7), 190.1(6) or 251.2(2), (6) The portion of subsection 256(8) of the English version of the Act after paragraph (e) is replaced by the following: the taxpayer is deemed to be in the same position in relation to the control of the corporation as if the right were immediate and absolute and as if the taxpayer had exercised the right at that time for the purpose of determining whether control of a corporation has been acquired for the purposes of subsections 10(10) and 13(24), section 37, subsections 55(2), 66(11), (11.4) and (11.5), 66.5(3), 66.7(10) and (11), section 80, paragraph 80.04(4)(h), subparagraph 88(1)(c)(vi), paragraph 88(1)(c.3), subsections 88(1.1) and (1.2), sections 111 and 127, subsections 181.1(7), 190.1(6) and 249(4) and paragraph 251.2(2)(a) and in determining for the purposes of section 251.1 and paragraphs 251.2(3)(c) and (d) whether a corporation is controlled by any other person or group of persons. C. 40 Economic Action (7) Subsections (1) and (3) to (6) are deemed to have come into force on March 21, 2013. (8) Subsection (2) is deemed to have come into force on September 13, 2013. 94. (1) The Act is amended by adding the following after section 256: Definitions 256.1 (1) The following definitions apply in this section. “attribute trading restriction” « restriction au commerce d’attributs » “attribute trading restriction” means a restriction on the use of a tax attribute arising on the application, either alone or in combination with other provisions, of any of this section, subsections 10(10) and 13(24), section 37, subsections 66(11.4) and (11.5), 66.7(10) and (11), 69(11) and 88(1.1) and (1.2), sections 111 and 127 and subsections 181.1(7), 190.1(6), 249(4) and 256(7). “person” « personne » “specified provision” « dispositions déterminées » Application of subsection (3) “person” includes a partnership. “specified provision” means any of subsections 10(10) and 13(24), paragraph 37(1)(h), subsections 66(11.4) and (11.5), 66.7(10) and (11), 69(11) and 111(4), (5), (5.1), (5.2) and (5.3), paragraphs (j) and (k) of the definition “investment tax credit” in subsection 127(9), subsections 181.1(7) and 190.1(6) and any provision of similar effect. (2) Subsection (3) applies at a particular time in respect of a corporation if (a) shares of the capital stock of the corporation held by a person, or the total of all shares of the capital stock of the corporation held by members of a group of persons, as the case may be, have at the particular time a fair market value that exceeds 75% of the fair market value of all the shares of the capital stock of the corporation; (b) shares, if any, of the capital stock of the corporation held by the person, or the total of all shares, if any, of the capital stock of the corporation held by members of the group, have immediately before the particular time a fair market value that does not exceed 75% of the fair market value of all the shares of the capital stock of the corporation; Plan d’action écono (c) the person or group does not control the corporation at the particular time; and (d) it is reasonable to conclude that one of the main reasons that the person or group does not control the corporation is to avoid the application of one or more specified provisions. Deemed acquisition of control (3) If this subsection applies at a particular time in respect of a corporation, then for the purposes of the attribute trading restrictions, (a) the person or group referred to in subsection (2) (i) is deemed to acquire control of the corporation, and each corporation controlled by the corporation, at the particular time, and (ii) is not deemed to have control of the corporation, and each corporation controlled by the corporation, at any time after the particular time solely because this paragraph applied at the particular time; and (b) during the period that the condition in paragraph (2)(a) is satisfied, each corporation referred to in paragraph (a) — and any corporation incorporated or otherwise formed subsequent to that time and controlled by that corporation — is deemed not to be related to, or affiliated with, any person to which it was related to, or affiliated with, immediately before paragraph (a) applies. Special rules (4) For the purpose of applying paragraph (2)(a) in respect of a person or group of persons, (a) if it is reasonable to conclude that one of the reasons that one or more transactions or events occur is to cause a person or group of persons not to hold shares having a fair market value that exceeds 75% of the fair market value of all the shares of the capital stock of a corporation, the paragraph is to be applied without reference to those transactions or events; and (b) the person, or each member of the group, is deemed to have exercised each right that is held by the person or a member of the group C. 40 Economic Action and that is referred to in paragraph 251(5)(b) in respect of a share of the corporation referred to in paragraph (2)(a). Deeming rules — if share value nil (5) For the purposes of subsections (2) to (4), if the fair market value of the shares of the capital stock of a corporation is nil at any time, then for the purpose of determining the fair market value of those shares, the corporation is deemed, at that time, to have assets net of liabilities equal to $100,000 and to have $100,000 of income for the taxation year that includes that time. Deemed acquisition of control (6) If, at any time as part of a transaction or event or series of transactions or events, control of a particular corporation is acquired by a person or group of persons and it can reasonably be concluded that one of the main reasons for the acquisition of control is so that a specified provision does not apply to one or more corporations, the attribute trading restrictions are deemed to apply to each of those corporations as if control of each of those corporations were acquired at that time. (2) Subsection (1) is deemed to have come into force on March 21, 2013, except that it does not apply to an event or transaction that occurs (a) before March 21, 2013, or (b) after March 20, 2013 pursuant to an obligation created by the terms of an agreement in writing entered into between parties before March 21, 2013, and for the purposes of this paragraph, parties will be considered not to be obligated if one or more of those parties may be excused from fulfilling the obligation as a result of changes to the Act. 2011, c. 24 KEEPING CANADA’S ECONOMY AND JOBS GROWING ACT 95. (1) Paragraph 64(6)(a) of the Keeping Canada’s Economy and Jobs Growing Act is replaced by the following: Plan d’action écono (a) after 2021 in relation to a swap transaction undertaken to remove a property from a RRIF or RRSP if it is reasonable to conclude that tax would be payable under Part XI.01 of the Act if (i) that Part were read without reference to subsection 207.05(4) of the Act, and (ii) the property were retained in the RRIF or RRSP; and (2) Subsection (1) is deemed to have come into force on December 15, 2011. C.R.C., c. 945 INCOME TAX REGULATIONS 96. (1) Section 201 of the Income Tax Regulations is amended by adding the following after subsection (5): (5.1) Subsection (5) applies to an insurer in respect of an LIA policy in respect of a calendar year only if (a) the insurer is notified in writing — before the end of the calendar year and by, or on behalf, of the policyholder — that the policy is an LIA policy; or (b) it is reasonable to conclude that the insurer knew, or ought to have known, before the end of the calendar year, that the policy is an LIA policy. (2) Subsection (1) applies to taxation years that end after March 20, 2013. 97. (1) The portion of subsection 306(1) of the Regulations before paragraph (a) is replaced by the following: 306. (1) For the purposes of this Part and subsection 12.2(11) of the Act, “exempt policy” at any time means a life insurance policy (other than an annuity contract, LIA policy or a deposit administration fund policy) in respect of which the following conditions are met at that time: C. 40 Economic Action (2) Subsection (1) applies to taxation years that end after March 20, 2013. 98. (1) Paragraph 600(b) of the Regulations is replaced by the following: (b) subsections 13(4), (7.4) and (29), 14(6), 20(24), 44(1) and (6), 45(2) and (3), 50(1), 53(2.1), 56.4(13), 70(6.2), (9.01), (9.11), (9.21) and (9.31), 72(2), 73(1), 80.1(1), 82(3), 83(2), 104(14), 107(2.001), 143(2), 146.01(7), 146.02(7), 164(6) and (6.1), 184(3), 251.2(6) and 256(9) of the Act; (2) Subsection (1) is deemed to have come into force on March 21, 2013. 99. (1) The portion of section 806.2 of the Regulations before paragraph (a) is replaced by the following: 806.2 For the purposes of the definition “participating debt interest” in subsection 212(3) of the Act, an obligation is a prescribed obligation if it is an indexed debt obligation and no amount payable in respect of it is (2) Subsection (1) is deemed to have come into force on January 1, 2008. 100. (1) Paragraph 1100(1)(a) of the Regulations is amended by adding the following after subparagraph (xxvii.1): (xxvii.2) of Class 41.2, 25 per cent, (2) Subparagraph 1100(1)(w)(i) of the Regulations is replaced by the following: (i) the taxpayer’s income for the taxation year from the mine, before making any deduction under this paragraph, paragraph (x), (y), (y.1), (y.2), (ya), (ya.1) or (ya.2), section 65, 66, 66.1, 66.2 or 66.7 of the Act or section 29 of the Income Tax Application Rules, and (3) Subparagraph 1100(1)(x)(i) of the Regulations is replaced by the following: (i) the taxpayer’s income for the taxation year from the mines, before making any deduction under this paragraph, paragraph Plan d’action écono (ya), (ya.1) or (ya.2), section 65, 66, 66.1, 66.2 or 66.7 of the Act or section 29 of the Income Tax Application Rules, and (4) Subparagraph 1100(1)(y)(i) of the Regulations is replaced by the following: (i) the taxpayer’s income for the taxation year from the mine, before making any deduction under this paragraph, paragraph (x), (ya), (ya.1) or (ya.2), section 65, 66, 66.1, 66.2 or 66.7 of the Act or section 29 of the Income Tax Application Rules, and (5) Subparagraph (i) of the description of A in paragraph 1100(1)(y.1) of the Regulations is replaced by the following: (i) the taxpayer’s income for the taxation year from the mine, before making any deduction under this paragraph, paragraph (x), (y), (y.2), (ya), (ya.1) or (ya.2), section 65, 66, 66.1, 66.2 or 66.7 of the Act or section 29 of the Income Tax Application Rules, and (6) The description of B in paragraph 1100(1)(y.1) of the Regulations is amended by striking out “and” at the end of subparagraph (iv), by adding “and” at the end of subparagraph (v) and by adding the following after subparagraph (v): (vi) 0%, if one or more days in the year are after 2014; (7) Subsection 1100(1) of the Regulations is amended by adding the following after paragraph (y.1): Additional Allowances — Class 41.2 — Single Mine Properties (y.2) such additional amount as the taxpayer may claim in respect of property acquired for the purpose of gaining or producing income from a mine and for which a separate class is prescribed by subsection 1101(4g), not exceeding the amount determined by the formula A×B where C. 40 Economic Action A is the lesser of (i) the taxpayer’s income for the taxation year from the mine, before making any deduction under this paragraph, paragraph (x), (y), (ya), (ya.1) or (ya.2), section 65, 66, 66.1, 66.2 or 66.7 of the Act or section 29 of the Income Tax Application Rules, and (ii) the undepreciated capital cost to the taxpayer of property of that class as of the end of the year computed (A) without reference to subsection (2), (B) after making any deduction under paragraph (a) for the year, and (C) before making any deduction under this paragraph, and B is the percentage that is the total of (i) that proportion of 100% that the number of days in the year that are before 2017 is of the number of days in the year, (ii) that proportion of 90% that the number of days in the year that are in 2017 is of the number of days in the year, (iii) that proportion of 80% that the number of days in the year that are in 2018 is of the number of days in the year, (iv) that proportion of 60% that the number of days in the year that are in 2019 is of the number of days in the year, (v) that proportion of 30% that the number of days in the year that are in 2020 is of the number of days in the year, and (vi) 0%, if one or more days in the year are after 2020; Plan d’action écono (8) Subparagraph (i) of the description of A in paragraph 1100(1)(ya.1) of the Regulations is replaced by the following: (i) the taxpayer’s income for the taxation year from the mines, before making any deduction under this paragraph, paragraph (ya) or (ya.2), section 65, 66, 66.1, 66.2 or 66.7 of the Act or section 29 of the Income Tax Application Rules, and (9) The description of B in paragraph 1100(1)(ya.1) of the Regulations is amended by striking out “and” at the end of subparagraph (iv), by adding “and” at the end of subparagraph (v) and by adding the following after subparagraph (v): (vi) 0%, if one or more days in the year are after 2014; (10) Subsection 1100(1) of the Regulations is amended by adding the following after paragraph (ya.1): Additional allowances Class 41.2 — Multiple Mine Properties (ya.2) such additional amount as the taxpayer may claim in respect of a property acquired for the purpose of gaining or producing income from more than one mine and for which a separate class is prescribed by subsection 1101(4h), not exceeding the amount determined by the formula A×B where A is the lesser of (i) the taxpayer’s income for the taxation year from the mines, before making any deduction under this C. 40 Economic Action paragraph, paragraph (ya), section 65, 66, 66.1, 66.2 or 66.7 of the Act or section 29 of the Income Tax Application Rules, and (ii) the undepreciated capital cost to the taxpayer of property of that class as of the end of the year computed (A) without reference to subsection (2), (B) after making any deduction under paragraph (a) for the year, and (C) before making any deduction under this paragraph, and B is the percentage that is the total of (i) that proportion of 100% that the number of days in the year that are before 2017 is of the number of days in the year, (ii) that proportion of 90% that the number of days in the year that are in 2017 is of the number of days in the year, (iii) that proportion of 80% that the number of days in the year that are in 2018 is of the number of days in the year, (iv) that proportion of 60% that the number of days in the year that are in 2019 is of the number of days in the year, (v) that proportion of 30% that the number of days in the year that are in 2020 is of the number of days in the year, and (vi) 0%, if one or more days in the year are after 2020; Plan d’action écono (11) Paragraph 1100(12)(b) of the Regulations is replaced by the following: (b) a partnership each member of which was (i) a corporation described in paragraph (a), or (ii) another partnership described in this paragraph. (12) Paragraph 1100(16)(b) of the Regulations is replaced by the following: (b) a partnership each member of which was (i) a corporation described in paragraph (a), or (ii) another partnership described in this paragraph. (13) Subparagraph 1100(25)(b)(iv) of the Regulations is replaced by the following: (iv) a partnership each member of which was (A) a corporation described in subparagraph (iii) or paragraph (26)(a), or (B) another partnership described in this subparagraph. (14) Paragraph 1100(26)(b) of the Regulations is replaced by the following: (b) a partnership each member of which was (i) a corporation described in paragraph (a), or (ii) another partnership described in this paragraph. (15) Subsections (1) to (10) apply to taxation years that end after March 20, 2013. (16) Subsections (11) to (14) apply to fiscal periods that end after October 2010. 101. (1) Section 1101 of the Regulations is amended by adding the following after subsection (4f): C. 40 Economic Action Class 41.2 — Single Mine Properties (4g) If one or more properties of a taxpayer are described in paragraph (a) of Class 41.2 of Schedule II and some or all of the properties were acquired for the purpose of gaining or producing income from one mine and not from any other mine (in this subsection referred to as “single mine properties”), a separate class is prescribed for the single mine properties that (a) were acquired for the purpose of gaining or producing income from that mine; (b) would otherwise be included in Class 41.2 because of paragraph (a) of that class; and (c) are not included in a separate class because of subsection (4h). Class 41.2 — Multiple Mine Properties (4h) If more than one property of a taxpayer is described in paragraph (a) of Class 41.2 in Schedule II and some or all of the properties were acquired for the purpose of gaining or producing income from particular mines and not from any other mine (in this subsection referred to as “multiple mine properties”), a separate class is prescribed for the multiple mine properties that (a) were acquired for the purpose of gaining or producing income from the particular mines; and (b) would otherwise be included in Class 41.2 because of paragraph (a) of that class. (2) Subsection (1) applies to taxation years that end after March 20, 2013. 102. (1) Paragraph 1102(8)(d) of the Regulations is replaced by the following: (d) Class 41, 41.1 or 41.2 in Schedule II in any other case, unless the property would otherwise be included in Class 43.1 or 43.2 in Schedule II and the taxpayer has, by a letter filed with the taxpayer’s return of income filed with the Minister in accordance with section 150 of the Act for the taxation year in Plan d’action écono which the property was acquired, elected to include the property in Class 43.1 or 43.2, as the case may be. (2) Paragraph 1102(9)(d) of the Regulations is replaced by the following: (d) Class 41, 41.1 or 41.2 in Schedule II in any other case, unless the property would otherwise be included in Class 43.1 or 43.2 in Schedule II and the taxpayer has, by a letter filed with the taxpayer’s return of income filed with the Minister in accordance with section 150 of the Act for the taxation year in which the property was acquired, elected to include the property in Class 43.1 or 43.2, as the case may be. (3) Subsection 1102(10) of the Regulations and the heading before it are repealed. (4) The portion of subsection 1102(14) of the Regulations that is before paragraph (a) is replaced by the following: (14) Subject to subsections (14.11) and (14.12), for the purposes of this Part and Schedule II, if a property is acquired by a taxpayer (5) Section 1102 of the Regulations is amended by adding the following after subsection (14.11): (14.12) If, after March 20, 2013, a taxpayer acquires a property (other than an oil sands property) in circumstances to which subsection (14) applies and the property was depreciable property that was included in Class 41, because of paragraph (a) or (a.1) of that Class, by the person or partnership from whom the taxpayer acquired the property, the following rules apply: (a) there may be included in Class 41 of the taxpayer only that portion of the property the capital cost of which portion to the taxpayer is the lesser of the undepreciated capital cost of Class 41 of that person or partnership immediately before the disposition of the property by the person or partnership and the amount, if any, by which that undepreciated capital cost is reduced as a result of that disposition; and C. 40 Economic Action (b) there shall be included in Class 41.2 of the taxpayer that portion, if any, of the property that is not the portion included in Class 41 of the taxpayer under paragraph (a). (6) Subsections (1), (2), (4) and (5) apply to property acquired after March 20, 2013. (7) An election referred to in paragraph 1102(8)(d) or (9)(d) of the Regulations, as enacted by subsections (1) and (2), made by a taxpayer in respect of a property is deemed to have been filed in the manner described in those paragraphs for the taxation year in which the property was acquired if (a) the election is filed with the Minister in writing on or before the day that is 180 days after the day on which this Act receives royal assent; and (b) the property is (i) an eligible mine development property as defined in subsection 1104(2) of the Regulations, as amended by subsection 103(1), or (ii) described in Class 41.2 in Schedule II to the Regulations, as enacted by subsection 118(1). (8) Subsection (3) applies in respect of expenditures incurred in taxation years that begin after December 21, 2012. 103. (1) Subsection 1104(2) of the Regulations is amended by adding the following in alphabetical order: “eligible mine development property” means a property acquired by a taxpayer after March 20, 2013 and before 2018 for the purpose of gaining or producing income Plan d’action écono (a) from a new mine or an expansion of a mine, if the property was acquired under a written agreement entered into by the taxpayer before March 21, 2013, (b) from a new mine, if (i) the construction of the new mine was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose construction does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), or (ii) the engineering and design work for the construction of the new mine, as evidenced in writing, was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose engineering and design work does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), or (c) from an expansion of a mine, if (i) the construction for the expansion of the mine was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose construction does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), or (ii) the engineering and design work for the construction of the expansion of the mine, as evidenced in writing, was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose engineering and design work does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities); (bien admissible à l’aménagement d’une mine) C. 40 Economic Action (2) The portion of subsection 1104(5) of the Regulations before paragraph (a) is replaced by the following: (5) For the purposes of paragraphs 1100(1)(w) to (ya.2), subsections 1101(4a) to (4h) and Classes 10, 28 and 41 to 41.2 of Schedule II, a taxpayer’s “income from a mine”, or any expression referring to a taxpayer’s income from a mine, includes income reasonably attributable to (3) The portion of subsection 1104(5.1) of the Regulations before paragraph (a) is replaced by the following: (5.1) For the purposes of Classes 41 to 41.2 of Schedule II, a taxpayer’s “gross revenue from a mine” includes (4) The portion of subsection 1104(7) of the Regulations before paragraph (a) is replaced by the following: (7) For the purposes of paragraphs 1100(1)(w) to (ya.2), subsections 1101(4a) to (4h) and 1102(8) and (9), section 1107 and Classes 12, 28 and 41 to 41.2 of Schedule II, (5) Subsection 1104(8.1) of the Regulations is replaced by the following: (8.1) For greater certainty, for the purposes of paragraphs (c) and (e) of Class 28 and paragraph (a) of Classes 41 to 41.2 in Schedule II, “production” means production in reasonable commercial quantities. (6) The definition “biogas” in subsection 1104(13) of the Regulations is replaced by the following: “biogas” means the gas produced by the anaerobic digestion of organic waste that is food and animal waste, manure, plant residue, pulp and paper by-product, separated organics, wood waste or sludge from an eligible sewage treatment facility. (biogaz) Plan d’action écono (7) Paragraphs (a) and (b) of the definition “food and animal waste” in subsection 1104(13) of the Regulations are replaced by the following: (a) generated during the preparation or processing of food or beverage for human or animal consumption; (b) food or beverage that is no longer fit for human or animal consumption; or (8) Subsection 1104(13) of the Regulations is amended by adding the following in alphabetical order: “pulp and paper by-product” means tall oil soaps and crude tall oil that are produced as byproducts of the processing of wood into pulp or paper and the by-product of a pulp or paper plant’s effluent treatment or its de-inking processes. (sous-produit d’usine de pâtes ou papiers) “separated organics” means organic waste (other than waste that is considered to be toxic or hazardous waste under any law of Canada or a province) that could, but for its use in a system that converts biomass into biogas, be disposed of in an eligible waste management facility or eligible landfill site. (matières organiques séparées) (9) Subsections (1) to (5) and (8) are deemed to have come into force on March 21, 2013. (10) Subsections (6) and (7) apply in respect of property acquired after March 20, 2013 that has not been used or acquired for use before March 21, 2013. 104. (1) Paragraph 3003(c) of the Regulations is replaced by the following: C. 40 Economic Action (c) Individual and Family Assistance Act, R.S.Q., c. A-13.1.1, as it relates to the additional amounts for dependent children. (2) Subsection (1) is deemed to have come into force on January 1, 2007. 105. Part XXX of the Regulations, as amended by section 104, is repealed. 106. (1) Paragraph 4600(1)(b) of the Regulations is replaced by the following: (b) that is included or would, but for Class 28, 41, 41.1 or 41.2 in Schedule II, be included in paragraph (g) of Class 10 in Schedule II. (2) Paragraph 4600(2)(j) of the Regulations is replaced by the following: (j) a property included in Class 28, in paragraph (a), (a.1), (a.2) or (a.3) of Class 41 or in Class 41.1 or 41.2 in Schedule II that would, but for Class 28, 41, 41.1 or 41.2, as the case may be, be included in paragraph (k) or (r) of Class 10 of Schedule II; (3) Subsections (1) and (2) apply to property acquired after March 20, 2013. 107. (1) The headings before section 4900 of the Regulations are replaced by the following: PART XLIX REGISTERED PLANS — INVESTMENTS (2) Subsection (1) is deemed to have come into force on March 23, 2011. 108. (1) Section 4900 of the Regulations is amended by adding the following after subsection (14): (15) For the purposes of the definition “prohibited investment” in subsection 207.01(1) of the Act, property that is a qualified investment for a trust governed by a RRIF, RRSP or TFSA solely because of subsection (14) is prescribed property for the trust at any time if, at that time, the property is not described in any of subparagraphs (14)(a)(i) to (iii). Plan d’action écono (2) Subsection (1) is deemed to have come into force on March 23, 2011. 109. (1) Part L of the Regulations is repealed. (2) Subsection (1) is deemed to have come into force on March 23, 2011. 110. The portion of the definition “gross cost” in section 5204 of the Regulations after paragraph (b) is replaced by the following: and, for the purposes of paragraph (a), if the partnership acquired the property from a person who was a majority-interest partner of the partnership immediately after the property was acquired, the capital cost to the partnership of the property is to be computed as if the property had been acquired at a capital cost equal to the gross cost to the person of the property, except that if the property was partnership property on December 31, 1971, its gross cost is its capital cost to the partnership as determined under subsection 20(3) or (5) of the Income Tax Application Rules. (coût brut) 111. (1) Section 5600 of the Regulations is amended by striking out “and” at the end of paragraph (b) and by adding the following after paragraph (c): (d) the distribution by Fiat S.p.A., on January 1, 2011 to its common shareholders, of common shares of Fiat Industrial S.p.A; (e) the distribution by Foster’s Group Limited, on May 9, 2011 to its common shareholders, of common shares of Treasury Wine Estates Limited; and (f) the distribution by Telecom Corporation of New Zealand Limited, on November 30, 2011 to its common shareholders, of common shares of Chorus Limited. (2) Subsection (1) is deemed to have come into force on January 1, 2011. 112. The Regulations are amended by adding the following before section 6501: C. 40 Economic Action 6500. For the purposes of paragraph 241(4)(j.2) of the Act, the following are prescribed laws of the Province of Quebec: (a) An Act respecting the Québec Pension Plan, R.S.Q., c. R-9; and (b) Individual and Family Assistance Act, R.S.Q., c. A-13.1.1, as it relates to the additional amounts for dependent children. 113. (1) The Regulations are amended by adding the following after section 6701: 6701.1 Notwithstanding section 6701, a corporation that applies after March 20, 2013 for registration under a provincial act listed in that section is not a prescribed labour-sponsored venture capital corporation for the purposes of the definition “approved share” in subsection 127.4(1) of the Act and the definition “eligible investment” in subsection 204.8(1) of the Act. (2) Subsection (1) is deemed to have come into force on March 21, 2013. 114. (1) Section 8200.1 of the Regulations is replaced by the following: 8200.1 For the purposes of subsection 13(18.1), the definition “Canadian renewable and conservation expense” in subsection 66.1(6) and subparagraph 241(4)(d)(vi.1) of the Act, “prescribed energy conservation property” means property described in Class 43.1 or 43.2 in Schedule II. (2) Subsection (1) is deemed to have come into force on December 21, 2012. 115. (1) The portion of subsection 8900(1) of the Regulations before paragraph (a) is replaced by the following: 8900. (1) For the purposes of subparagraph 110(1)(f)(iii) and paragraph 126(3)(a) of the Act, the following international organizations are prescribed: (2) Subsection (1) applies to the 2013 and subsequent taxation years. Plan d’action écono 116. (1) The portion of Class 10 in Schedule II to the Regulations after paragraph (f.2) and before paragraph (g) is replaced by the following: and property (other than property included in Class 41, 41.1 or 41.2 or property included in Class 43 that is described in paragraph (b) of that Class) that would otherwise be included in another Class in this Schedule, that is (2) Subsection (1) applies to property acquired after March 20, 2013. 117. (1) The portion of Class 41 in Schedule II to the Regulations before paragraph (a) is replaced by the following: Property (other than property included in Class 41.1 or 41.2) (2) Subsection (1) applies to property acquired after March 20, 2013. 118. (1) Schedule II to the Regulations is amended by adding the following after Class 41.1: CLASS 41.2 Property, other than an oil sands property or eligible mine development property, (a) that is acquired by a taxpayer after March 20, 2013 and before 2021 and that, if acquired on March 20, 2013, would be included in paragraph (a) or (a.1) of Class 41; or (b) that is acquired by a taxpayer after 2020 and that, if acquired on March 20, 2013, would be included in paragraph (a) or (a.1) of Class 41. (2) Subsection (1) is deemed to have come into force on March 21, 2013. 119. (1) Subparagraph (d)(viii) of Class 43.1 in Schedule II to the Regulations is replaced by the following: (viii) equipment used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of collecting landfill gas or digester gas, including such equipment that consists of piping (including above or C. 40 Economic Action below ground piping and the cost of drilling a well, or trenching, for the purpose of installing that piping), fans, compressors, storage tanks, heat exchangers and related equipment used to collect gas, to remove non-combustibles and contaminants from the gas or to store the gas, but not including property otherwise included in Class 10 or 17, (2) The portion of subparagraph (d)(xiii) of Class 43.1 in Schedule II to the Regulations before clause (A) is replaced by the following: (xiii) property that is part of a system that is used by the taxpayer, or by a lessee of the taxpayer, primarily to produce and store biogas, including equipment that is an anaerobic digester reactor, a buffer tank, a pre-treatment tank, biogas piping, a fan, a compressor, a heat exchanger, a biogas storage tank and equipment used to remove non-combustibles and contaminants from the gas, but not including (3) Subsections (1) and (2) apply in respect of property acquired after March 20, 2013 that has not been used or acquired for use before March 21, 2013. COORDINATING AMENDMENT 2012, c. 31 120. If this Act receives royal assent on or before January 1, 2014, then subsection 9(5) of the Jobs and Growth Act, 2012 is deemed never to have come into force and is repealed. PART 2 R.S., c. E-15 EXCISE TAX ACT 121. (1) The Excise Tax Act is amended by adding the following after section 285: Definitions 285.01 (1) The following definitions apply in this section. 2013 “electronic cash register” « caisse enregistreuse électronique » “electronic suppression of sales device” « appareil de suppression électronique des ventes » Plan d’action écono “electronic cash register” means a device that keeps a register or supporting documents through the means of an electronic device or computer system designed to record transaction data or any other electronic point-of-sale system. “electronic suppression of sales device” means (a) a software program that falsifies the records of electronic cash registers, including transaction data and transaction reports; or (b) a hidden programming option, whether preinstalled or installed at a later time, embedded in the operating system of an electronic cash register or hardwired into the electronic cash register that (i) may be used to create a virtual second till, or (ii) may eliminate or manipulate transaction records, which may or may not be preserved in digital formats, in order to represent the actual or manipulated record of transactions in the electronic cash register. Penalty — use (2) Every person that uses, or that knowingly, or under circumstances attributable to neglect, carelessness or wilful default, participates in, assents to or acquiesces in the use of, an electronic suppression of sales device or a similar device or software in relation to records that are required to be kept by any person under section 286 is liable to a penalty of (a) unless paragraph (b) applies, $5,000; or (b) $50,000 if the action of the person occurs after the Minister has assessed a penalty payable by the person under this section or section 163.3 of the Income Tax Act. Penalty — possession (3) Every person that acquires or possesses an electronic suppression of sales device or a right in respect of an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 286 is liable to a penalty of C. 40 Economic Action (a) unless paragraph (b) applies, $5,000; or (b) $50,000 if the action of the person occurs after the Minister has assessed a penalty payable by the person under this section or section 163.3 of the Income Tax Act. Penalty — manufacturing or making available (4) Every person that designs, develops, manufactures, possesses for sale, offers for sale, sells, transfers or otherwise makes available to another person, or that supplies installation, upgrade or maintenance services for, an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 286 is liable to a penalty of (a) unless paragraph (b) or (c) applies, $10,000; (b) unless paragraph (c) applies, $50,000 if the action of the person occurs after the Minister has assessed a penalty payable by the person under subsection (2) or (3) or subsection 163.3(2) or (3) of the Income Tax Act; or (c) $100,000 if the action of the person occurs after the Minister has assessed a penalty payable by the person under this subsection or subsection 163.3(4) of the Income Tax Act. Limitation (5) Despite section 296, if at any time the Minister assesses a penalty payable by a person under this section, the Minister is not to assess, at or after that time, another penalty payable by the person under this section that is in respect of an action of the person that occurred before that time. Certain defences not available (6) Except as otherwise provided in subsection (7), a person does not have a defence in relation to a penalty assessed under this section by reason that the person exercised due diligence to prevent the action from occurring. Plan d’action écono Diligence (7) A person is not liable for a penalty under subsection (3) or (4) in respect of an action of the person if the person exercised the degree of care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances to prevent the action from occurring. Assessment vacated (8) For the purposes of this section, if an assessment of a penalty under this section is vacated, the penalty is deemed to have never been assessed. (2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2014. 2006, c. 4, s. 154(1) 122. (1) Paragraph 298(1)(e) of the Act is replaced by the following: (e) in the case of any penalty payable by the person, other than a penalty under section 280.1, 285, 285.01 or 285.1, more than four years after the person became liable to pay the penalty; (2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2014. 123. (1) The Act is amended by adding the following after section 327: Definitions 327.1 (1) The definitions in subsection 285.01(1) apply in this section. Offences (2) Every person that, without lawful excuse, the proof of which lies on the person, (a) uses an electronic suppression of sales device or a similar device or software in relation to records that are required to be kept by any person under section 286, (b) acquires or possesses an electronic suppression of sales device, or a right in respect of an electronic suppression of sales device, that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 286, C. 40 Economic Action (c) designs, develops, manufactures, possesses for sale, offers for sale, sells, transfers or otherwise makes available to another person an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 286, (d) supplies installation, upgrade or maintenance services for an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 286, or (e) participates in, assents to or acquiesces in the commission of, or conspires with any person to commit, an offence described in any of paragraphs (a) to (d), is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $10,000 and not more than $500,000 or to imprisonment for a term not exceeding two years, or to both. Prosecution on indictment (3) Every person that is charged with an offence described in subsection (2) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to a fine of not less than $50,000 and not more than $1,000,000 or to imprisonment for a term not exceeding five years, or to both. Penalty on conviction (4) A person that is convicted of an offence under this section is not liable to pay a penalty imposed under any of sections 280.1, 280.11 and 283 to 285.1 or under a regulation made under this Part for the same action unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made. Plan d’action écono 2013 Stay of appeal (5) If, in any appeal under this Part, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court and upon that filing the proceedings before the Tax Court are stayed pending final determination of the outcome of the prosecution. (2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2014. 1997, c. 10, s. 109(1) 124. (1) Section 10 of Part VI of Schedule V to the Act is replaced by the following: 10. A supply made by a public sector body of any property or service if all or substantially all of the supplies of the property or service by the body are made for no consideration, but not including a supply of (a) blood or blood derivatives; or (b) a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the body. (2) Subsection (1) is deemed to have come into force on December 17, 1990. PART 3 VARIOUS MEASURES DIVISION 1 EMPLOYMENT INSURANCE 1996, c. 23 Employment Insurance Act 2012, c. 31, s. 433(1) 125. (1) Paragraph 4(2)(a) of the Employment Insurance Act is replaced by the following: (a) the average for the 12-month period ending on April 30 in the preceding year of the Average Weekly Earnings for each month in that period 2012, c. 31, s. 433(1) (2) Paragraph 4(2)(b) of the Act is replaced by the following: C. 40 Economic Action (b) the ratio that the average for the 12month period ending on April 30 in that preceding year of the Average Weekly Earnings for each month in that 12-month period bears to the average for the 12-month period ending 12 months prior to April 30 of that preceding year of the Average Weekly Earnings for each month in that 12-month period ending 12 months prior to April 30 of that preceding year. 2012, c. 31, s. 433(3) (3) Subsection 4(3) of the Act is replaced by the following: Subsequent years (3) For years subsequent to the year in which the maximum yearly insurable earnings exceeds $39,000, before rounding down under subsection (4), the maximum yearly insurable earnings is the maximum yearly insurable earnings for the preceding year, before rounding down under that subsection, multiplied by the ratio that the average for the 12-month period ending on April 30 in that preceding year of the Average Weekly Earnings for each month in that 12month period bears to the average for the 12month period ending 12 months prior to April 30 of that preceding year of the Average Weekly Earnings for each month in that 12-month period ending 12 months prior to April 30 of that preceding year. 2012, c. 31, s. 435(1) 126. (1) Subsection 66(1) of the Act is replaced by the following: Annual premium rate setting 66. (1) Subject to subsection (7) and section 66.32, the Commission shall set the premium rate for each year in order to generate just enough premium revenue to ensure that, at the end of the seven-year period that commences at the beginning of that year, the total of the amounts credited to the Employment Insurance Operating Account after December 31, 2008 is equal to the total of the amounts charged to that Account after that date. 2009, c. 2, s. 230(3) (2) Subsection 66(1.1) of the Act is replaced by the following: Plan d’action écono Premium rate for 2015 and 2016 (1.1) Despite subsection (1), the premium rate for the years 2015 and 2016 is 1.88%. Application of sections 66.1 to 66.31 (1.2) Sections 66.1 to 66.31 apply in the years 2014 and 2015 even though the premium rates for the years 2015 and 2016 are set under subsection (1.1). (3) Subsections 66(1.1) and (1.2) of the Act are repealed. 2012, c. 31, s. 435(2) (4) The portion of subsection 66(2) of the Act before paragraph (a) is replaced by the following: Factors (2) The Commission shall set the premium rate based on (5) Subsection 66(2) of the Act is amended by adding the following after paragraph (a): (b) the actuary’s report provided under section 66.3 for that year; 2012, c. 19, s. 609(4) (6) Paragraph 66(2)(e) of the Act is replaced by the following: (e) any changes, announced by the Minister on or before July 22 in a year, to payments to be made under paragraph 77(1)(a), (b) or (c) during the following year; and 2008, c. 28, s. 127; 2010, c. 12, s. 2204(1); 2012, c. 31, s. 435(6)(E) (7) Paragraph 66(2)(f) of the Act is replaced by the following: (f) any other information that the Commission considers relevant. (8) Section 66 of the Act is amended by adding the following after subsection (7): Exception (7.1) Despite subsection (7), the premium rate may be decreased by more than five onehundredths of one per cent (0.05%) from 2016 to 2017. (9) Subsection 66(7.1) of the Act is repealed. 2012, c. 31, s. 435(8) (10) Subsection 66(9) of the Act is replaced by the following: C. 40 Time limit (9) On or before September 14 in a year, the Commission shall set the premium rate for the following year. 2012, c. 31, s. 436(1) 127. (1) The portion of subsection 66.1(1) of the Act before paragraph (a) is replaced by the following: Information provided 66.1 The Minister shall, on or before July 22 in a year, provide the actuary with the following information: 2012, c. 31, s. 436(7) (2) Subsection 66.1(2) of the Act is repealed. Economic Action (3) Section 66.1 of the Act is replaced by the following: Information provided 66.1 (1) The Minister shall, on or before July 22 in a year, provide the actuary and the Commission with the following information: (a) if the Minister has made an announcement referred to in paragraph 66(2)(e), the forecast change in the amount of the payments to be made during each of the following seven years under paragraph 77(1)(a), (b) or (c), as the case may be; (b) the forecast costs to be paid under paragraphs 77(1)(d), (d.1) and (g) during each of the following seven years, including any forecast change in those costs resulting from any change to the payments referred to in paragraph (a); (c) the total of the amounts charged to the Employment Insurance Operating Account as of the last day of the most recent month for which that total is known by the Minister; and (d) any prescribed information. Regulations (2) On the recommendation of the Minister, the Governor in Council may make regulations prescribing information referred to in paragraph (1)(d). 2012, c. 31, s. 437(1) 128. (1) The portion of subsection 66.2(1) of the Act before paragraph (a) is replaced by the following: Information provided 66.2 (1) The Minister of Finance shall, on or before July 22 in a year, provide the actuary with the following information: Plan d’action écono 2012, c. 31, s. 437(5) (2) Subsections 66.2(2) and (3) of the Act are replaced by the following: Information provided to Governor in Council (3) When a joint recommendation is made under subsection 66(1) in a year, the Minister of Finance shall provide the Governor in Council with the information that was provided to the actuary under subsection (1). (3) Section 66.2 of the Act is replaced by the following: Information provided 66.2 (1) The Minister of Finance shall, on or before July 22 in a year, provide the actuary and the Commission with the following information: (a) the most current available forecast values of the economic variables that are relevant to the determination under section 66 of a premium rate for the following year; (b) the amounts forecast under subparagraphs 77.1(a)(i) and (ii) and the total estimated under subparagraph 77.1(a)(iii); and (c) any prescribed information. Regulations (2) On the recommendation of the Minister of Finance, the Governor in Council may make regulations prescribing information referred to in paragraph (1)(c). 2012, c. 31, s. 438(1) 129. The portion of section 66.3 of the Act before paragraph (a) is replaced by the following: Actuary’s report 66.3 The actuary shall prepare actuarial forecasts and estimates for the purposes of sections 4, 66 and 69 and shall, on or before August 22 in a year, provide the Commission with a report that sets out 2012, c. 31, s. 438(1) 130. Section 66.31 of the Act is replaced by the following: Report and summary 66.31 (1) The Commission shall, on or before September 14 in a year, make available to the public the report referred to in section 66.3 and a summary of that report. C. 40 Tabling in Parliament (2) After the report and its summary are made available to the public, the Minister shall cause them to be laid before each House of Parliament on any of the next 10 days during which that House is sitting. Economic Action 131. Sections 66.31 to 67 of the Act are replaced by the following: Report and summary 66.31 (1) The Commission shall, on or before August 31 in a year, provide the Minister and the Minister of Finance with the report referred to in section 66.3 and a summary of that report. Available to public (2) The Commission shall, on the day on which a premium rate is set under section 66 or 66.32, make available to the public the report and its summary. Tabling in Parliament (3) After a premium rate is set, the Minister shall cause the report and its summary to be laid before each House of Parliament on any of the next 10 days during which that House is sitting. Premium rate setting by Governor in Council 66.32 (1) On the joint recommendation of the Minister and the Minister of Finance, the Governor in Council may, on or before September 30 in a year, (a) if the Governor in Council considers it to be in the public interest, substitute a premium rate for the following year that is different from the one set by the Commission under section 66; or (b) if the Commission has not set a premium rate under that section by September 14 in the year, set one for the following year. Non-application of subsection 66(7) (2) Subsection 66(7) does not apply to the setting of the premium rate under subsection (1). Rounding percentage rates 66.4 If the calculation of a premium rate under section 66 or 66.32 results in a rate that includes a fraction of one per cent, the resulting percentage is to be rounded to the nearest one hundredth of one per cent or, if the resulting percentage is equidistant from two one-hundredths of one percent, to the higher of them. Publication in Canada Gazette 66.5 As soon as possible after a premium rate is set under section 66 or 66.32, the Commission shall publish it in Part I of the Canada Gazette. Plan d’action écono 2013 User Fees Act 66.6 For greater certainty, the User Fees Act does not apply in respect of the premium rate set under section 66 or 66.32 or the premiums determined under sections 67 and 68. Employee’s premium 67. Subject to section 70, a person employed in insurable employment shall pay, by deduction as provided in subsection 82(1), a premium equal to their insurable earnings multiplied by the premium rate set under section 66 or 66.32, as the case may be. 2012, c. 31, s. 438(1) 132. Section 66.5 of the Act is repealed. 2005, c. 30, s. 126 133. Section 67 of the Act is replaced by the following: Employee’s premium 67. Subject to section 70, a person employed in insurable employment shall pay, by deduction as provided in subsection 82(1), a premium equal to their insurable earnings multiplied by the premium rate set under section 66. 2012, c. 31, s. 440(1) 134. The portion of section 77.1 of the Act before paragraph (a) is replaced by the following: Forecasts and estimates 77.1 On or before July 22 in a year, 135. (1) Section 96 of the Act is amended by adding the following after subsection (8.93): Temporary measure — small business refund 2013 (8.94) If an employer’s premium is $15,000 or less for 2012, the Minister shall refund to the employer a portion of the premium for 2013 determined by the following formula if that amount is more than $2: P2 – P1 where P1 is the amount of the employer’s premium in 2012; and P2 is the amount of the employer’s premium in 2013. C. 40 P1 can equal zero (8.95) For the purposes of subsection (8.94), P1 is equal to zero if a person was not required to pay an employer’s premium in 2012. Maximum refund (8.96) A refund under subsection (8.94) shall not exceed $1,000. 2012, c. 31, s. 307(2) (2) Subsection 96(13.1) of the Act is replaced by the following: No interest payable (13.1) Despite subsection (13), no interest shall be paid on refunds payable under subsection (8.7), (8.91) or (8.94). 2009, c. 33, s. 16 136. Subsection 152.21(1) of the Act is replaced by the following: Premium 152.21 (1) Every self-employed person who has entered into an agreement referred to in subsection 152.02(1) that has not been terminated or that is not deemed to have been terminated shall, in respect of every year, pay a self-employment premium equal to the amount determined under subsection (2) multiplied by the premium rate set under section 66 or 66.32, as the case may be. 2008, c. 28, s. 121 Economic Action Canada Employment Insurance Financing Board Act 137. The Canada Employment Insurance Financing Board Act is repealed. Consequential Amendments 2009, c. 23 Canada Not-for-profit Corporations Act 138. Section 348 of the Canada Not-forprofit Corporations Act is repealed. 2012, c. 19 Jobs, Growth and Long-term Prosperity Act 139. (1) Subsection 609(2) of the Jobs, Growth and Long-term Prosperity Act is repealed. (2) Subsection 609(6) of the Act is repealed. 140. Subsection 610(2) of the Act is repealed. Plan d’action écono 141. Subsection 611(2) of the Act is repealed. 142. Subsection 619(3) of the Act is repealed. 2012, c. 31 Jobs and Growth Act, 2012 143. (1) Subsection 433(2) of the Jobs and Growth Act, 2012 is repealed. (2) Subsection 433(4) of the Act is repealed. 144. Subsection 434(2) of the Act is repealed. 145. (1) Subsection 435(3) of the Act is repealed. (2) Subsection 435(5) of the Act is repealed. (3) Subsection 435(7) of the Act is repealed. (4) Subsection 435(9) of the Act is repealed. 146. (1) Subsection 436(2) of the Act is repealed. (2) Subsection 436(6) of the Act is repealed. (3) Subsection 436(8) of the Act is repealed. 147. (1) Subsection 437(2) of the Act is repealed. (2) Subsection 437(4) of the Act is repealed. (3) Subsection 437(6) of the Act is repealed. 148. Subsection 438(2) of the Act is repealed. 149. Subsections 439(2) and (3) of the Act are repealed. 150. (1) Subsection 440(2) of the Act is repealed. (2) Subsection 440(4) of the Act is repealed. 151. Subsection 441(2) of the Act is repealed. C. 40 Economic Action 152. Subsection 442(2) of the Act is repealed. 153. Subsection 443(2) of the Act is repealed. 154. Sections 448 and 449 of the Act are repealed. 155. Subsection 461(2) of the Act is repealed. 156. Subsections 463(2) to (4) of the Act are repealed. SOR/96-445 Employment Insurance (Fishing) Regulations 157. Subsection 13(1) of the Employment Insurance (Fishing) Regulations is amended by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following: (b) if the date of delivery of a catch falls within the qualifying period described in section 8 of the Act, the earnings of the fisher from employment as a fisher, as determined in accordance with subsections 5(2) and (3), shall be allocated equally to each day of the fishing trip; and (c) the earnings allocated under paragraph (b) to any day falling within the qualifying period are deemed, for the purposes of subsection 14(2) of the Act, to be insurable earnings in the calculation period but are not to be used to determine the calculation period under subsection 14(4) of the Act. Coming into Force April 1, 2016 158. (1) Subsections 126(1), (4), (5), (7), (8) and (10), 127(3) and 128(3) and sections 131 and 136 come into force on April 1, 2016. January 1, 2017 (2) Subsection 126(3) comes into force on January 1, 2017. January 1, 2018 (3) Subsection 126(9) comes into force on January 1, 2018. April 7, 2013 (4) Section 157 is deemed to have come into force on April 7, 2013. Plan d’action écono 2013 DIVISION 2 FINANCIAL INSTITUTIONS (CONFLICTS OF INTEREST) R.S., c. 18 (3rd Supp.), Part I Office of the Superintendent of Financial Institutions Act 159. Section 20 of the Office of the Superintendent of Financial Institutions Act is repealed. 1991, c. 45 Trust and Loan Companies Act 160. Paragraph 164(g) of the Trust and Loan Companies Act is repealed. 1991, c. 46 Bank Act 161. Paragraph 160(g) of the Bank Act is repealed. 2001, c. 9, s. 71 2001, c. 9, s. 183 1991, c. 47 162. Section 160.1 of the Act is repealed. 163. Paragraph 750(g) of the Act is repealed. Insurance Companies Act 164. (1) Paragraph 168(1)(g) of the Insurance Companies Act is repealed. (2) Subsection 168(3) of the Act is repealed. 2001, c. 9, s. 465 2001, c. 9 165. Paragraph 797(g) of the Act is repealed. Financial Consumer Agency of Canada Act 166. Section 15 of the Financial Consumer Agency of Canada Act is repealed. DIVISION 3 FINANCIAL INSTITUTIONS (INVESTMENTS) 1991, c. 45 Trust and Loan Companies Act 167. Section 451 of the Trust and Loan Companies Act is amended by adding the following after subsection (5): C. 40 Non-application of subsection (2) (5.1) No company shall, under subsection (2), acquire control of, or acquire or increase a substantial investment in, an entity referred to in paragraph 453(1)(j). Holding (5.2) If a company holds a substantial investment in an entity referred to in paragraph 453(1)(j) that it acquired or increased under subsection (2) before the coming into force of subsection (5.1), the company may continue to hold that substantial investment. 1991, c. 46 Economic Action Bank Act 168. Section 466 of the Bank Act is amended by adding the following after subsection (5): Non-application of subsection (2) (5.1) No bank shall, under subsection (2), acquire control of, or acquire or increase a substantial investment in, an entity referred to in paragraph 468(1)(j). Holding (5.2) If a bank holds a substantial investment in an entity referred to in paragraph 468(1)(j) that it acquired or increased under subsection (2) before the coming into force of subsection (5.1), the bank may continue to hold that substantial investment. 169. Section 928 of the Act is amended by adding the following after subsection (4): Non-application of subsection (2) (4.1) No bank holding company shall, under subsection (2), acquire control of, or acquire or increase a substantial investment in, an entity referred to in paragraph 930(1)(j). Holding (4.2) If a bank holding company holds a substantial investment in an entity referred to in paragraph 930(1)(j) that it acquired or increased under subsection (2) before the coming into force of subsection (4.1), the bank holding company may continue to hold that substantial investment. 1991, c. 47 Insurance Companies Act 170. Section 493 of the Insurance Companies Act is amended by adding the following after subsection (5): Plan d’action écono Non-application of subsection (2) (5.1) No company shall, under subsection (2), acquire control of, or acquire or increase a substantial investment in, an entity referred to in paragraph 495(1)(j). Holding (5.2) If a company holds a substantial investment in an entity referred to in paragraph 495(1)(j) that it acquired or increased under subsection (2) before the coming into force of subsection (5.1), the company may continue to hold that substantial investment. 171. Section 552 of the Act is amended by adding the following after subsection (4): Non-application of subsection (2) (4.1) No society shall, under subsection (2), acquire control of, or acquire or increase a substantial investment in, an entity referred to in paragraph 554(1)(c). Holding (4.2) If a society holds a substantial investment in an entity referred to in paragraph 554(1)(c) that it acquired or increased under subsection (2) before the coming into force of subsection (4.1), the society may continue to hold that substantial investment. 172. Section 969 of the Act is amended by adding the following after subsection (4): Non-application of subsection (2) (4.1) No insurance holding company shall, under subsection (2), acquire control of, or acquire or increase a substantial investment in, an entity referred to in paragraph 971(1)(j). Holding (4.2) If an insurance holding company holds a substantial investment in an entity referred to in paragraph 971(1)(j) that it acquired or increased under subsection (2) before the coming into force of subsection (4.1), the insurance holding company may continue to hold that substantial investment. 1991, c. 48 Cooperative Credit Associations Act 173. Section 388 of the Cooperative Credit Associations Act is amended by adding the following after subsection (5): C. 40 Non-application of subsection (2) (5.1) No association shall, under subsection (2), acquire control of, or acquire or increase a substantial investment in, an entity referred to in paragraph 390(1)(h). Holding (5.2) If an association holds a substantial investment in an entity referred to in paragraph 390(1)(h) that it acquired or increased under subsection (2) before the coming into force of subsection (5.1), the association may continue to hold that substantial investment. Economic Action DIVISION 4 PASSPORTS R.S., c. C-46 Criminal Code 1995, c. 5, par. 25(1)(g) 174. Subsection 57(5) of the Criminal Code is replaced by the following: Definition of “passport” (5) In this section, “passport” has the same meaning as in section 2 of the Canadian Passport Order. 2013, c. 33, s. 174 Amendment to the Department of Foreign Affairs, Trade and Development Act 175. Paragraph 11(1)(a) of the Department of Foreign Affairs, Trade and Development Act is replaced by the following: (a) documents issued by the Minister of Citizenship and Immigration for travel purposes for which fees are payable; and DIVISION 5 R.S., c. L-2 CANADA LABOUR CODE Amendments to the Act 2000, c. 20, s. 2(5) 176. (1) The definitions “health and safety officer” and “regional health and safety officer” in subsection 122(1) of the Canada Labour Code are repealed. 2000, c. 20, s. 2(3) (2) The definition “danger” in subsection 122(1) of the Act is replaced by the following: 2013 “danger” « danger » 2000, c. 20, s. 5 Plan d’action écono “danger” means any hazard, condition or activity that could reasonably be expected to be an imminent or serious threat to the life or health of a person exposed to it before the hazard or condition can be corrected or the activity altered; 177. (1) The portion of paragraph 125(1)(d) of the Act before subparagraph (i) is replaced by the following: (d) post in a conspicuous place accessible to every employee 2000, c. 20, s. 5 (2) Subparagraph 125(1)(d)(iii) of the Act is replaced by the following: (iii) any other printed material related to health and safety that is prescribed or that may be directed by the Minister; 2000, c. 20, s. 5 (3) Paragraph 125(1)(x) of the Act is replaced by the following: (x) comply with every oral or written direction given to the employer by the Minister or an appeals officer concerning the health and safety of employees; 2000, c. 20, s. 8 178. Paragraph 126(1)(i) of the Act is replaced by the following: (i) comply with every oral or written direction of the Minister or an appeals officer concerning the health and safety of employees; and 2000, c. 20, s. 9 179. The portion of subsection 127(1) of the Act before paragraph (a) is replaced by the following: Interference at accident scene prohibited 127. (1) Subject to subsection (2), if an employee is killed or seriously injured in a work place, no person shall, unless authorized to do so by the Minister, remove or in any way interfere with or disturb any wreckage, article or thing related to the incident except to the extent necessary to 2000, c. 20, s. 10 180. (1) Subsection 127.1(7) of the Act is repealed. 2000, c. 20, s. 10 (2) The portion of subsection 127.1(8) of the Act before paragraph (a) is replaced by the following: C. 40 Referral to the Minister (8) The employee or employer may refer a complaint that there has been a contravention of this Part to the Minister in the following circumstances: 2000, c. 20, s. 10 (3) Subsection 127.1(9) of the Act is replaced by the following: Investigation (9) The Minister shall investigate the complaint referred to in subsection (8). 2000, c. 20, s. 10 (4) The portion of subsection 127.1(10) of the Act before paragraph (a) is replaced by the following: Duty and power of Minister (10) On completion of the investigation, the Minister 2000, c. 20, s. 10 (5) Paragraphs 127.1(10)(b) and (c) of the English version of the Act are replaced by the following: Economic Action (b) may, if in the Minister’s opinion it is appropriate, recommend that the employee and employer resolve the matter between themselves; or (c) shall, if the Minister concludes that a danger exists as described in subsection 128(1), issue directions under subsection 145(2). 2000, c. 20, s. 10 (6) Subsection 127.1(11) of the Act is replaced by the following: Interpretation (11) For greater certainty, nothing in this section limits the Minister’s authority under section 145. 2000, c. 20, s. 10 181. (1) Subsection 128(8) of the Act is replaced by the following: Investigation by employer (7.1) The employer shall, immediately after being informed of a refusal under subsection (6), investigate the matter in the presence of the employee who reported it. Immediately after concluding the investigation, the employer shall prepare a written report setting out the results of the investigation. Employer to take immediate action (8) If, following its investigation, the employer agrees that a danger exists, the employer shall take immediate action to protect employees from the danger. The employer shall inform Plan d’action écono the work place committee or the health and safety representative of the matter and the action taken to resolve it. 2000, c. 20, s. 10 (2) Subsection 128(10) of the Act is replaced by the following: Investigation of continued refusal (10) If the work place committee receives a report under subsection (9), it shall designate, to investigate the matter immediately in the presence of the employee who reported it, two members of the committee, namely, one employee member from those chosen under paragraph 135.1(1)(b) and one employer member who is not from those chosen under that paragraph. If the health and safety representative receives a report under subsection (9), they shall immediately investigate the matter in the presence of the employee who reported it and a person who is designated by the employer. Report (10.1) Immediately after concluding the investigation, the members of the work place committee designated under subsection (10) or the health and safety representative shall provide a written report to the employer that sets out the results of the investigation and their recommendations, if any. Additional information (10.2) After receiving a report under subsection (10.1) or under this subsection, the employer may provide the members of the work place committee or the health and safety representative with additional information and request that they reconsider their report taking into consideration that additional information. If the work place committee members or the health and safety representative considers it appropriate, they may provide a revised report to the employer. 2000, c. 20, s. 10 (3) Subsection 128(11) of the English version of the Act is replaced by the following: If more than one report (11) If more than one employee has made a report of a similar nature, those employees may designate one employee from among themselves to be present at the investigation. 2000, c. 20, s. 10 (4) Subsections 128(12) to (14) of the Act are replaced by the following: C. 40 Absence of employee (12) The employer, the members of a work place committee or the health and safety representative may proceed with their investigation in the absence of the employee who reported the matter if that employee or a person designated under subsection (11) chooses not to be present. Decision of employer (13) After receiving a report under subsection (10.1) or (10.2) and taking into account any recommendations in it, the employer, if it does not intend to provide additional information under subsection (10.2), shall make one of the following decisions: Economic Action (a) agree that a danger exists; (b) agree that a danger exists but consider that the circumstances provided for in paragraph (2)(a) or (b) apply; (c) determine that a danger does not exist. Decision — paragraph (13)(a) (14) If the employer agrees that a danger exists under paragraph (13)(a), the employer shall take immediate action to protect employees from the danger. The employer shall inform the work place committee or the health and safety representative of the matter and the action taken to resolve it. Decision — paragraph (13)(b) or (c) (15) If the employer makes a decision under paragraph (13)(b) or (c), the employer shall notify the employee in writing. If the employee disagrees with the employer’s decision, the employee is entitled to continue the refusal, subject to subsections 129(1.2), (1.3), (6) and (7). Information to Minister (16) If the employee continues the refusal under subsection (15), the employer shall immediately inform the Minister and the work place committee or the health and safety representative of its decision and the continued refusal. The employer shall also provide a copy of the report on the matter prepared under subsection (7.1) to the Minister along with a copy of any report referred to in subsection (10.1) or (10.2). 2000, c. 20, s. 10 182. (1) Subsection 129(1) of the Act is replaced by the following: 2013 Minister’s investigation Plan d’action écono 129. (1) If the Minister is informed of the employer’s decision and the continued refusal under subsection 128(16), the Minister shall investigate the matter unless the Minister is of the opinion that (a) the matter is one that could more appropriately be dealt with, initially or completely, by means of a procedure provided for under Part I or III or under another Act of Parliament; (b) the matter is trivial, frivolous or vexatious; or (c) the continued refusal by the employee under 128(15) is in bad faith. Notices of decision not to investigate (1.1) If the Minister does not proceed with an investigation, the Minister shall inform the employer and the employee in writing, as soon as feasible, of that decision. The employer shall then inform in writing, as the case may be, the members of the work place committee who were designated under subsection 128(10) or the health and safety representative and the person who is designated by the employer under that subsection of the Minister’s decision. Return to work (1.2) On being informed of the Minister’s decision not to proceed with an investigation, the employee is no longer entitled to continue their refusal under subsection 128(15). Refusal of work during investigation (1.3) If the Minister proceeds with an investigation, the employee may continue to refuse, for the duration of the investigation, to use or operate the machine or thing, to work in the place or to perform the activity that may constitute a danger. Persons present during the investigation (1.4) If the Minister proceeds with an investigation, the Minister may do so in the presence of the employer, the employee and one other person who is (a) an employee member of the work place committee; (b) the health and safety representative; or (c) if a person mentioned in paragraph (a) or (b) is not available, another employee from the work place who is designated by the employee. C. 40 2000, c. 20, s. 10 (2) Subsection 129(2) of the French version of the Act is replaced by the following: Rapports multiples (2) Si l’enquête touche plusieurs employés, ceux-ci peuvent désigner l’un d’entre eux pour agir en leur nom dans le cadre de l’enquête. 2000, c. 20, s. 10 (3) Subsections 129(3) and (4) of the Act are replaced by the following: Absence of any person (3) The Minister may proceed with an investigation in the absence of any person mentioned in subsection (1.4) or (2) if that person chooses not to be present. Precedent (3.1) During the Minister’s investigation, the Minister shall verify if there are previous or ongoing investigations in relation to the same employer that involve substantially the same issues and may Economic Action (a) if there was a previous investigation, rely on the findings of that investigation to decide whether a danger exists; or (b) if there is an ongoing investigation, combine that investigation with the investigation the Minister is conducting and issue a single decision. Decision of Minister (4) The Minister shall, on completion of an investigation made under subsection (1), make one of the decisions referred to in paragraphs 128(13)(a) to (c) and shall immediately give written notification of the decision to the employer and the employee. 2000, c. 20, s. 10 (4) The portion of subsection 129(5) of the Act before paragraph (a) is replaced by the following: Continuation of work (5) If the employee has exercised their right under subsection (1.3), the employer may, during the investigation and until the Minister has issued a decision, require that the employee concerned remain at a safe location near the place in respect of which the investigation is being made or assign the employee reasonable alternative work, and shall not assign any other employee to use or operate the machine or thing, work in that place or perform the activity referred to in subsection (1) unless Plan d’action écono 2000, c. 20, s. 10 (5) Subsections 129(6) and (7) of the Act are replaced by the following: Directions by Minister (6) If the Minister makes a decision referred to in paragraph 128(13)(a), the Minister shall issue the directions under subsection 145(2) that the Minister considers appropriate, and an employee may continue to refuse to use or operate the machine or thing, work in that place or perform that activity until the directions are complied with or until they are varied or rescinded under this Part. Appeal (7) If the Minister makes a decision referred to in paragraph 128(13) (b) or (c), the employee is not entitled under section 128 or this section to continue to refuse to use or operate the machine or thing, work in that place or perform that activity, but the employee, or a person designated by the employee for the purpose, may appeal the decision, in writing, to an appeals officer within 10 days after receiving notice of the decision. 2000, c. 20, s. 10 183. Subsection 133(3) of the Act is replaced by the following: Restriction (3) A complaint in respect of the exercise of a right under section 128 or 129 may not be made unless the employee has complied with subsection 128(6) or the Minister has received the reports referred to in subsection 128(16), as the case may be, in relation to the matter that is the subject-matter of the complaint. 2000, c. 20, s. 10 184. Paragraph 134.1(4)(f) of the Act is replaced by the following: (f) shall cooperate with the Minister; 2000, c. 20, s. 10 185. (1) The portion of subsection 135(6) of the Act before paragraph (b) is replaced by the following: Exemption if collective agreement (6) If, under a collective agreement or any other agreement between an employer and the employer’s employees, a committee of persons has been appointed and the committee has, in the opinion of the Minister, a responsibility for matters relating to health and safety in the work place to such an extent that a work place committee established under subsection (1) for that work place would not be necessary, C. 40 Economic Action (a) the Minister may, in writing, exempt the employer from the requirements of subsection (1) in respect of that work place; 2000, c. 20, s. 10 (2) Paragraph 135(7)(h) of the Act is replaced by the following: (h) shall cooperate with the Minister; 2000, c. 20, s. 10 186. (1) Subsection 135.1(4) of the Act is replaced by the following: Notification (4) If a trade union fails to select a person under subparagraph (1)(b)(ii), the Minister may notify in writing the local branch of the trade union, and shall send a copy of any such notification to the trade union’s national or international headquarters and to the employer, indicating that the committee is not established until a person is selected in accordance with that subparagraph. 2000, c. 20, s. 10 (2) Subsection 135.1(9) of the Act is replaced by the following: Records (9) A committee shall ensure that accurate records are kept of all of the matters that come before it and that minutes are kept of its meetings. The committee shall make the minutes and records available to the Minister at the Minister’s request. 2000, c. 20, s. 10 187. (1) Subsection 136(3) of the Act is replaced by the following: Notification (3) If a trade union fails to select a person under subsection (2), the Minister may so notify in writing the local branch of the trade union. The Minister shall send a copy of the notification to the trade union’s national or international headquarters and to the employer. 2000, c. 20, s. 10 (2) Paragraph 136(5)(h) of the Act is replaced by the following: (h) shall cooperate with the Minister; 2000, c. 20, s. 10 188. Section 137 of the Act is replaced by the following: Committees or representatives — specified work places 137. Despite sections 135 and 136, if an employer controls more than one work place or the size or nature of the operations of the employer or those of the work place precludes the effective functioning of a single work place committee or health and safety representative, Plan d’action écono as the case may be, for those work places, the employer shall, subject to the approval or in accordance with the direction of the Minister, establish or appoint in accordance with section 135 or 136, as the case may be, a work place committee or health and safety representative for the work places that are specified in the approval or direction. 2000, c. 20, s. 11(1) 189. Subsection 137.1(5) of the Act is replaced by the following: Ineligibility (5) No person to whom powers, duties or functions have been delegated under subsection 140(1), or under an agreement entered into under subsection 140(2), is eligible to be appointed to the Commission or as alternate chairperson under subsection (2.1), or to be designated for the purposes of subsection 137.2(1) or (2). 2000, c. 20, s. 14 190. Section 140 of the Act and the heading before it are replaced by the following: EXERCISE OF MINISTER’S POWERS IN RELATION TO HEALTH AND SAFETY Delegation 140. (1) Subject to any terms and conditions specified by the Minister, the Minister may delegate to any qualified person or class of persons any of the powers, duties or functions the Minister is authorized to exercise or perform for the purposes of this Part. Agreements — delegating provincial employees (2) Subject to subsection (3), the Minister may, with the approval of the Governor in Council, enter into an agreement with any province or any provincial body specifying the terms and conditions under which the Minister may delegate to a person employed by that province or provincial body the powers, duties or functions that the Minister is authorized to exercise or perform for the purposes of this Part. Exception (3) The powers, duties or functions of the Minister provided for in section 130, subsections 135(3), 137.1(1) to (2.1), and (7) to (9), 137.2(4), 138(1) to (2) and (4) to (6), 140(1), (2) and (4), 144(1) and 149(1), sections 152 and 155 and subsections 156.1(1), 157(3) and 159(2), shall not be the subject of an agreement under subsection (2). C. 40 Certificate of authority (4) The Minister may provide any person to whom powers, duties or functions have been delegated under subsection (1), or under an agreement entered into under subsection (2), with a certificate of authority and, when exercising those powers or performing those duties or functions, that person shall show the certificate to any person who asks to see it. Limitation of liability (5) A person to whom powers, duties or functions have been delegated under subsection (1), or under an agreement entered into under subsection (2), is not personally liable for anything done or omitted to be done by them in good faith in the actual or purported exercise of those powers or performance of those duties or functions. Duty of Her Majesty (6) Despite subsection (5), and for greater certainty, Her Majesty in right of Canada is not relieved of any civil liability to which Her Majesty in right of Canada may otherwise be subject. 2000, c. 20, s. 14 191. (1) The portion of subsection 141(1) of the Act before paragraph (a) is replaced by the following: Accessory powers 141. (1) Subject to section 143.2, the Minister may, in carrying out the Minister’s duties and at any reasonable time, enter any work place controlled by an employer and, in respect of any work place, may 2000, c. 20, s. 14 (2) Paragraph 141(1)(c) of the English version of the Act is replaced by the following: Economic Action (c) be accompanied or assisted by any person and bring any equipment that the Minister deems necessary to carry out the Minister’s duties; 2000, c. 20, s. 14 (3) Paragraphs 141(1)(f) to (j) of the English version of the Act are replaced by the following: (f) direct the employer to ensure that any place or thing specified by the Minister not be disturbed for a reasonable period pending an examination, test, inquiry, investigation or inspection in relation to the place or thing; Plan d’action écono (g) direct any person not to disturb any place or thing specified by the Minister for a reasonable period pending an examination, test, inquiry, investigation or inspection in relation to the place or thing; (h) direct the employer to produce documents and information relating to the health and safety of the employer’s employees or the safety of the work place and to permit the Minister to examine and make copies of or take extracts from those documents and that information; (i) direct the employer or an employee to make or provide statements, in the form and manner that the Minister may specify, respecting working conditions and material and equipment that affect the health or safety of employees; (j) direct the employer or an employee or a person designated by either of them to accompany the Minister while the Minister is in the work place; and 2000, c. 20, s. 14 (4) Subsection 141(2) of the Act is replaced by the following: Directions whether or not in work place (2) The Minister may issue a direction under subsection (1) whether or not the Minister is in the work place at the time the direction is issued. 2000, c. 20, s. 14 (5) Subsection 141(3) of the English version of the Act is replaced by the following: Return of material and equipment (3) On request by the person from whom material or equipment was taken or removed for testing under paragraph (1)(d), the Minister shall return that material or equipment to the person after testing is completed unless it is required for the purposes of a prosecution under this Part. 2000, c. 20, s. 14 (6) Subsections 141(4) to (9) of the Act are replaced by the following: Investigation of deaths (4) The Minister shall investigate every death of an employee that occurred in the work place or while the employee was working, or that was the result of an injury that occurred in the work place or while the employee was working. C. 40 Investigation of motor vehicle accidents (5) If the death results from a motor vehicle accident on a public road, as part of the investigation the Minister shall obtain a copy of any police report as soon as possible after the accident. Report (6) Within 10 days after completing a written report on the findings of an inquiry or investigation, the Minister shall provide the employer and the work place committee or the health and safety representative with a copy of the report. 2000, c. 20, s. 14 192. (1) The portion of subsection 141.1(1) of the Act before paragraph (a) is replaced by the following: Inspections 141.1 (1) If the Minister conducts an inspection of the work place at the work place, it shall be done in the presence of 2000, c. 20, s. 14 (2) Paragraphs 141.1(1)(a) and (b) of the French version of the Act are replaced by the following: Economic Action a) soit de deux membres du comité local, l’un ayant été désigné par les employés ou en leur nom et l’autre par l’employeur; b) soit du représentant et d’une personne désignée par l’employeur. 2000, c. 20, s. 14 (3) Subsection 141.1(2) of the Act is replaced by the following: Inspection not to be delayed (2) The Minister may proceed with an inspection in the absence of any person mentioned in subsection (1) if that person chooses not to be present. 2000, c. 20, s. 14 193. Sections 142 to 143.1 of the Act are replaced by the following: Duty to assist 142. The person in charge of a work place and every person employed at, or in connection with, a work place shall give all reasonable assistance to (a) every appeals officer and the Minister to enable them to carry out their duties under this Part; and Plan d’action écono (b) every person to whom powers, duties or functions have been delegated under subsection 140(1), or under an agreement entered into under subsection 140(2), who is exercising those powers or performing those duties or functions. Obstruction and false statements 143. No person shall obstruct or hinder, or make a false or misleading statement either orally or in writing to (a) an appeals officer or the Minister engaged in carrying out their duties under this Part; or (b) any person to whom powers, duties or functions have been delegated under subsection 140(1), or under an agreement entered into under subsection 140(2), who is exercising those powers or performing those duties or functions. Provision of information 143.1 No person shall prevent an employee from providing information to (a) an appeals officer or the Minister engaged in carrying out their duties under this Part; or (b) any person to whom powers, duties or functions have been delegated under subsection 140(1), or under an agreement entered into under subsection 140(2), who is exercising those powers or performing those duties or functions. 2000, c. 20, s. 14 194. (1) Subsection 144(1) of the Act is replaced by the following: Evidence in civil suits precluded 144. (1) No person to whom powers, duties or functions have been delegated under subsection 140(1), or under an agreement entered into under subsection 140(2), and no person who has accompanied or assisted that person in exercising those powers or performing those duties or functions may be required to give testimony in a civil suit with regard to information obtained in exercising those powers or performing those duties or functions, except with the written permission of the Minister. Evidence in civil suits precluded — Minister (1.1) The Minister shall not be required to give testimony in a civil suit with regard to information obtained in the exercise of powers or the performance of duties or functions the C. 40 Economic Action Minister is authorized to exercise or perform under this Part, except for those powers, duties or functions that shall not be the subject of an agreement entered into under subsection 140(2). 2000, c. 20, s. 14 (2) Subsections 144(3) to (5) of the Act are replaced by the following: Non-disclosure of information (3) Subject to subsection (4), none of the Minister, an appeals officer who is admitted to a work place under the powers conferred by section 141 and a person who is admitted to a work place under the powers conferred by section 141 that are delegated to them under subsection 140(1), or under an agreement entered into under subsection 140(2), and no person accompanying them, shall disclose to any person any information obtained in the work place by the Minister, officer or person with regard to any secret process or trade secret, except for the purposes of this Part or as required by law. Privileged information (4) All information that, under the Hazardous Materials Information Review Act, an employer is exempt from disclosing under paragraph 125.1(d) or (e) of this Act or under paragraph 13(a) or (b) or 14(a) or (b) of the Hazardous Products Act and that is obtained in a work place under section 141 is privileged and, notwithstanding the Access to Information Act or any other Act or law, shall not be disclosed to any other person except for the purposes of this Part. Information not to be published (5) No person shall, except for the purposes of this Part or for the purposes of a prosecution under this Part, publish or disclose the results of an analysis, examination, testing, inquiry, investigation or sampling made or taken under section 141. 2000, c. 20, s. 14 195. (1) The portion of subsection 145(1) of the Act before paragraph (a) is replaced by the following: Direction to terminate contravention 145. (1) If the Minister is of the opinion that a provision of this Part is being contravened or has recently been contravened, the Minister may direct the employer or employee concerned, or both, to Plan d’action écono 2000, c. 20, s. 14 (2) The portion of subsection 145(1.1) of the English version of the Act before paragraph (a) is replaced by the following: Confirmation in writing (1.1) If the Minister has issued a direction orally, the Minister shall provide a written version of it 2000, c. 20, s. 14 (3) The portion of subsection 145(2) of the Act before paragraph (a) is replaced by the following: Dangerous situations — direction to employer (2) If the Minister considers that the use or operation of a machine or thing, a condition in a place or the performance of an activity constitutes a danger to an employee while at work, 2000, c. 20, s. 14 (4) The portion of paragraph 145(2)(a) of the English version of the Act before subparagraph (i) is replaced by the following: (a) the Minister shall notify the employer of the danger and issue directions in writing to the employer directing the employer, immediately or within the period that the Minister specifies, to take measures to 2000, c. 20, s. 14 (5) Paragraph 145(2)(b) of the English version of the Act is replaced by the following: (b) the Minister may, if the Minister considers that the danger or the hazard, condition or activity that constitutes the danger cannot otherwise be corrected, altered or protected against immediately, issue a direction in writing to the employer directing that the place, machine, thing or activity in respect of which the direction is issued not be used, operated or performed, as the case may be, until the Minister’s directions are complied with, but nothing in this paragraph prevents the doing of anything necessary for the proper compliance with the direction. 2000, c. 20, s. 14 (6) Subsections 145(2.1) to (4) of the Act are replaced by the following: Dangerous situations — direction to employee (2.1) If the Minister considers that the use or operation of a machine or thing by an employee, a condition in a place or the performance of an activity by an employee constitutes a danger to the employee or to another employee, the C. 40 Economic Action Minister shall, in addition to the directions issued under paragraph (2)(a), issue a direction in writing to the employee to discontinue the use, operation or activity or cease to work in that place until the employer has complied with the directions issued under that paragraph. Posting notice of danger (3) If the Minister issues a direction under paragraph (2)(a), the Minister shall affix or cause to be affixed to or near the place, machine or thing in respect of which the direction is issued, or in the area in which the activity in respect of which the direction is issued is performed, a notice of danger in the form and containing the information that the Minister may specify, and no person shall remove the notice unless authorized to do so by the Minister. Cessation of use (4) If the Minister issues a direction under paragraph (2)(b) in respect of a place, machine, thing or activity, the employer shall cause the use of the place, the use or operation of the machine or thing or the performance of the activity to be discontinued, and no person shall use or operate the machine or thing, work in that place or perform the activity until the measures directed by the Minister have been taken. 2000, c. 20, s. 14 (7) The portion of subsection 145(5) of the Act before paragraph (b) is replaced by the following: Copies of directions and reports (5) If the Minister issues a direction in writing under subsection (1) or (2) or makes a report in writing to an employer on any matter under this Part, the employer shall without delay (a) cause a copy or copies of the direction or report to be posted in a conspicuous place accessible to every employee; 2000, c. 20, s. 14 (8) Subsections 145(6) to (8) of the Act are replaced by the following: Copy to person who made complaint (6) If the Minister issues a direction under subsection (1), (2) or (2.1) or makes a report referred to in subsection (5) in respect of an investigation made by the Minister following a complaint, the Minister shall immediately Plan d’action écono provide a copy of the direction or report to each person, if any, whose complaint led to the investigation. Copy to employer (7) If the Minister issues a direction to an employee under subsection (1) or (2.1), the Minister shall immediately provide a copy of the direction to the employee’s employer. Response to direction or report (8) If the Minister issues a direction under subsection (1), (2) or (2.1) or makes a report referred to in subsection (5), the Minister may require the employer or the employee to whom the direction is issued or to whom the report relates to respond in writing to the direction or report, within the time that the Minister may specify. The employer or employee shall provide a copy of the response to the policy committee and a copy to the work place committee or the health and safety representative. 2000, c. 20, s. 14 196. Subsection 145.1(2) of the Act is replaced by the following: Status (2) For the purposes of sections 146 to 146.5, an appeals officer has all of the powers, duties and functions of the Minister under this Part, except for those referred to in subsection (1), section 130, subsections 135(3), 137.1(1) to (2.1), and (7) to (9), 137.2(4), 138(1) to (2) and (4) to (6), 140(1), (2) and (4), 144(1) and 149(1), sections 152 and 155 and subsections 156.1(1), 157(3) and 159(2). Limitation of liability (3) An appeals officer is not personally liable for anything done or omitted to be done by the officer in good faith under the authority or purported authority of this Part. 2000, c. 20, s. 14 197. Subsection 146(1) of the Act is replaced by the following: Appeal of direction 146. (1) An employer, employee or trade union that feels aggrieved by a direction issued by the Minister under this Part may appeal the direction in writing to an appeals officer within 30 days after the date of the direction being issued or confirmed in writing. C. 40 R.S., c. 26 (4th Supp.), s. 5(4); 1993, c. 42, s. 11(3)(F) 198. Subsection 157(6) of the Act is replaced by the following: Compliance with standards (6) Regulations made under this section that prescribe or incorporate a standard but that require the standard to be complied with only to the extent that compliance is practicable or reasonably practicable in circumstances governed by the standard may require the employer to report to the Minister the reason that full compliance is not practicable or reasonably practicable in particular circumstances. Economic Action Transitional Provisions Pending proceedings 199. (1) The Canada Labour Code, as it read immediately before the coming into force of this section, applies to (a) any proceedings — commenced before that coming into force — with respect to which a health and safety officer or a regional health and safety officer may exercise powers or perform duties or functions under Part II of that Act, as it read immediately before that coming into force; and (b) any procedure — commenced before that coming into force — relating to a refusal to work commenced under sections 128 to 129 of that Act, as it read immediately before that coming into force. Appeal (2) With respect to directions issued by a health and safety officer under Part II of the Canada Labour Code, an employer, employee or trade union that feels aggrieved by a direction may appeal the direction in writing to an appeals officer within 30 days after the date of the direction being issued or confirmed in writing. The appeal is deemed to have been brought under subsection 146(1) of that Act. Health and safety officers (3) For the purposes of subsection (1), health and safety officers or regional health and safety officers designated under subsection 140(1) of the Canada Labour Code, as it read immediately before the coming into Plan d’action écono force of this section, continue to act, respectively, as health and safety officers or regional health and safety officers. Consequential Amendments R.S., c. N-7 2000, c. 20, s. 27 R.S., c. 24 (3rd Supp.), Part III 2000, c. 20, s. 26; 2005, c. 34, par. 79(d) National Energy Board Act 200. Subsection 9(4) of the National Energy Board Act is repealed. Hazardous Materials Information Review Act 201. Paragraph 46(2)(c) of the Hazardous Materials Information Review Act is replaced by the following: (c) any official of the Department of Employment and Social Development, any appeals officer within the meaning of subsection 122(1) of the Canada Labour Code, or any person to whom powers, duties or functions have been delegated by the Minister of Labour under subsection 140(1) of that Act, or under an agreement entered into under subsection 140(2), of that Act, for the purposes of the administration or enforcement of Part II of that Act; R.S., c. 15 (4th Supp.) 2000, c. 20, s. 28 “inspector” « inspecteur » Non-smokers’ Health Act 202. The definition “inspector” in subsection 2(1) of the Non-smokers’ Health Act is replaced by the following: “inspector” means a person who is designated as an inspector under section 9; Coming into Force Order in council 203. The provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council. C. 40 Economic Action DIVISION 6 CHANGES TO THE CANADIAN MINISTRY 2005, c. 34 Department of Human Resources and Skills Development Act 204. The long title of the Department of Human Resources and Skills Development Act is replaced by the following: An Act respecting the Department of Employment and Social Development and to amend and repeal certain related Acts 205. Section 1 of the Act is replaced by the following: Short title 1. This Act may be cited as the Department of Employment and Social Development Act. 206. The definition “Minister” in section 2 of the Act is replaced by the following: “Minister” « ministre » “Minister” means the Minister of Employment and Social Development. 207. The headings before section 3 of the Act are replaced by the following: PART 1 DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOPMENT CONTINUATION 208. Subsections 3(1) and (2) of the Act are replaced by the following: Department continued 3. (1) The Department of Human Resources and Skills Development is continued under the name of the Department of Employment and Social Development over which the Minister of Employment and Social Development, appointed by commission under the Great Seal, shall preside. Employment and Social Development Canada (2) The expressions “Employment and Social Development Canada” and “Emploi et Développement social Canada” in any document issued or executed in relation to the powers, duties and functions conferred on the Minister by this or any other Act are deemed to be references to the “Department of Plan d’action écono Employment and Social Development” and the “ministère de l’Emploi et du Développement social”, respectively. 209. Section 4 of the Act is replaced by the following: Deputy Minister 4. (1) The Governor in Council may appoint an officer called the Deputy Minister of Employment and Social Development to hold office during pleasure and to be the deputy head of the Department. Associate Deputy Ministers (2) The Governor in Council may appoint one or more Associate Deputy Ministers of Employment and Social Development to hold office during pleasure and each shall have the rank and status of a deputy head of a department and exercise, under the Deputy Minister of Employment and Social Development, the powers and perform the duties and functions as deputies of the Minister and otherwise that the Minister may specify. Deputy Minister of Labour (3) The Governor in Council may designate the Deputy Minister of Employment and Social Development or one of the Associate Deputy Ministers to be Deputy Minister of Labour. 2010, c. 12, s. 1723 210. Paragraphs 20(2)(a) and (b) of the Act are replaced by the following: (a) the Deputy Minister of Employment and Social Development, who shall be the Chairperson of the Commission; (b) an Associate Deputy Minister of Employment and Social Development, who shall be the Vice-Chairperson of the Commission; 211. The Act is amended by adding the following before section 71: Application 70.1 This Part applies to the following Acts, programs and activities: (a) the Canada Pension Plan; (b) the Old Age Security Act; (c) the Employment Insurance Act; (d) the Canada Student Financial Assistance Act; C. 40 Economic Action (e) the Canada Student Loans Act; (f) the Canada Labour Code; (g) any programs that are supported by grants or contributions under section 7; and (h) any activities in respect of which the administration or enforcement is the responsibility of the Minister under the Immigration and Refugee Protection Regulations. 2012, c. 19, s. 224 212. The portion of subsection 71(1) of the Act before paragraph (a) is replaced by the following: Powers 71. (1) Subject to the regulations, the Minister may administer or enforce electronically the Acts, programs and activities referred to in paragraphs 70.1(a) to (e), (g) and (h), the Minister of Labour may administer or enforce electronically the Canada Labour Code and the Commission may administer or enforce electronically the Employment Insurance Act, including for the purposes of 2012, c. 19, s. 224 213. (1) Subsections 72(1) and (2) of the Act are replaced by the following: Electronic manner of filing documents 72. (1) Unless another manner of filing a document or information is expressly required by a provision of an Act referred to in section 70.1 or any of its regulations, by a term or condition of a program referred to in paragraph 70.1(g) or by a provision of a regulation referred to in paragraph 70.1(h), the filing of an electronic version of the document or information is to be considered as the filing of a document or information in accordance with the provision or the term or condition. Power to prescribe form or manner of filing (2) A provision of an Act referred to in section 70.1 or any of its regulations, or a term or condition of a program referred to in paragraph 70.1(g) or a provision of a regulation referred to in paragraph 70.1(h), that provides for a power to issue, prescribe or in any other manner establish a form or to establish the manner of filing a document or information includes the power to do so with respect to an electronic document or information. Plan d’action écono 2012, c. 19, s. 224 (2) The portion of subsection 72(3) of the Act before paragraph (a) is replaced by the following: Written documents or information (3) A requirement under a provision of an Act referred to in section 70.1 or any of its regulations, or a term or condition of a program referred to in paragraph 70.1(g) or a provision of a regulation referred to in paragraph 70.1(h), that a document be in writing or information be provided in writing is satisfied by an electronic document or information if the electronic document or information 2012, c. 19, s. 224 (3) The portion of subsection 72(4) of the Act before paragraph (a) is replaced by the following: Signatures (4) A requirement under a provision of an Act referred to in section 70.1 or any of its regulations, or a term or condition of a program referred to in paragraph 70.1(g) or a provision of a regulation referred to in paragraph 70.1(h), for a signature is satisfied by an electronic signature if the electronic signature 2012, c. 19, s. 224 214. (1) Subparagraph 73(1)(c)(ii) of the English version of the Act is replaced by the following: (ii) the date and hour when an electronic document or electronic information is deemed to be sent or received and the place where it is deemed to be sent or received, 2012, c. 19, s. 224 (2) Paragraph 73(1)(g) of the Act is replaced by the following: (g) respecting the establishment and operation of electronic systems or any other technology to be used in the administration or enforcement of an Act referred to in section 70.1, of a program referred to in paragraph 70.1(g) or of a provision of a regulation referred to in paragraph 70.1(h), and respecting the manner in which and the extent to which any provision of that Act or its regulations, any term or condition of that program or any provision of that regulation applies to the electronic systems; and C. 40 2012, c. 19, s. 224 (3) Subsection 73(3) of the Act is replaced by the following: Accessibility (3) The Minister, the Minister of Labour or the Commission, as the case may be, shall ensure that any document that is incorporated by reference in a regulation in respect of which the administration or the enforcement is their responsibility is accessible. Economic Action R.S., c. S-3 Salaries Act 2005, c. 16, s. 21(1) 215. Paragraph 4.1(3)(z.2) of the Salaries Act is replaced by the following: (z.2) the Minister of Employment and Social Development; (z.21) the Minister of Infrastructure, Communities and Intergovernmental Affairs; and 2005, c. 16, par. 21(3)(b) 216. Section 4.2 of the Act is replaced by the following: Index 4.2 The index referred to in subsections 4.1(2), (4) and (6) for a calendar year is the index of the average percentage increase in base-rate wages for the calendar year, resulting from major settlements negotiated with bargaining units of 500 or more employees in the private sector in Canada, as published by the Department of Employment and Social Development within three months after the end of that calendar year. Transitional Provisions Deputy Minister and Associate Deputy Minister 217. (1) Any person who holds the office of Deputy Minister of Human Resources and Skills Development or of Associate Deputy Minister of Human Resources and Skills Development immediately before the day on which this section comes into force is deemed to hold the office of Deputy Minister of Employment and Social Development or of Associate Deputy Minister of Employment and Social Development, respectively, as of that day. Deputy Minister of Labour (2) Any person who holds the office of Deputy Minister of Labour immediately before the day on which this section comes Plan d’action écono into force is deemed to have been designated Deputy Minister of Labour under subsection 4(3) of the Department of Employment and Social Development Act, as enacted by section 209 of this Act, as of that day. Positions 218. Nothing in this Act is to be construed as affecting the status of an employee who, immediately before the coming into force of this section, occupied a position in the Department of Human Resources and Skills Development except that the employee, on the coming into force of this section, occupies their position in the Department of Employment and Social Development under the authority of the Minister of Employment and Social Development. Transfer of appropriations 219. Any amount appropriated by an Act of Parliament for the fiscal year in which this section comes into force to defray the charges and expenses of the Department of Human Resources and Skills Development that is unexpended is deemed to have been appropriated to defray the charges and expenses of the Department of Employment and Social Development. Transfer of powers, duties and functions 220. If, under any Act of Parliament, any instrument made under an Act of Parliament or any order, contract, lease, licence or other document, any power, duty or function is vested in or may be exercised or performed by the Minister of Human Resources and Skills Development, that power, duty or function is vested in or may be exercised or performed by the Minister of Employment and Social Development, the Deputy Minister of Employment and Social Development or the appropriate officer of the Department of Employment and Social Development, as the case may be. Consequential Amendments R.S., c. A-1 2005, c. 34, s. 59 Access to Information Act 221. Schedule I to the Access to Information Act is amended by striking out the following under the heading “DEPARTMENTS AND MINISTRIES OF STATE”: C. 40 Economic Action Department of Human Resources and Skills Development Ministère des Ressources humaines et du Développement des compétences 222. Schedule I to the Act is amended by adding the following in alphabetical order under the heading “DEPARTMENTS AND MINISTRIES OF STATE”: Department of Employment and Social Development Ministère de l’Emploi et du Développement social R.S., c. F-11 2005, c. 34, s. 66 Financial Administration Act 223. Schedule I to the Financial Administration Act is amended by striking out the following: Department of Human Resources and Skills Development Ministère des Ressources humaines et du Développement des compétences 224. Schedule I to the Act is amended by adding the following in alphabetical order: Department of Employment and Social Development Ministère de l’Emploi et du Développement social 2006, c. 9, s. 270 225. Part I of Schedule VI to the Act is amended by striking out the following: Department of Human Resources and Skills Development Ministère des Ressources humaines et du Développement des compétences 226. Part I of Schedule VI to the Act is amended by adding the following in alphabetical order: Department of Employment and Social Development Ministère de l’Emploi et du Développement social Plan d’action écono 2013 R.S., c. P-21 2005, c. 34, s. 73 Privacy Act 227. The schedule to the Privacy Act is amended by striking out the following under the heading “DEPARTMENTS AND MINISTRIES OF STATE”: Department of Human Resources and Skills Development Ministère des Ressources humaines et du Développement des compétences 228. The schedule to the Act is amended by adding the following in alphabetical order under the heading “DEPARTMENTS AND MINISTRIES OF STATE”: Department of Employment and Social Development Ministère de l’Emploi et du Développement social R.S., c. 4 (2nd Supp.) Family Orders and Agreements Enforcement Assistance Act 2012, c. 19, subpar. 694(c)(i) and s. 695(2)(E) 229. Paragraph (a) of the definition “information bank director” in section 2 of the Family Orders and Agreements Enforcement Assistance Act is replaced by the following: (a) with respect to any of the information banks controlled by the Department of Employment and Social Development that may be searched under this Part, the Minister of Employment and Social Development, 2005, c. 35, s. 53; 2012, c. 19, subpar. 694(c)(ii) and 695(d)(i) 230. Section 6 of the Act is replaced by the following: Agreements regarding comprehensive pension plans 6. With the approval of the Governor in Council, the Minister of Employment and Social Development may, on behalf of the Government of Canada, enter into an agreement with each province providing a comprehensive pension plan, as defined under the Canada Pension Plan, for the purpose of obtaining the approval of that province for C. 40 Economic Action (a) the creation, for the purposes of this Act, of an information bank to be controlled by the Department of Employment and Social Development in respect of contributors to and beneficiaries under that comprehensive pension plan; and (b) the release of information under this Part from the information bank referred to in paragraph (a) and from any other information bank controlled by the Department of Employment and Social Development that contains information in respect of contributors to and beneficiaries under that comprehensive pension plan. R.S., c. 1 (5th Supp.) Income Tax Act 231. Subparagraph 241(4)(d)(x.1) of the Income Tax Act is replaced by the following: (x.1) to an official of the Department of Employment and Social Development solely for the purpose of the administration or enforcement of a program established under the authority of the Department of Employment and Social Development Act in respect of children who are deceased or missing as a result of an offence, or a probable offence, under the Criminal Code, 1991, c. 30 2005, c. 34, s. 76 Public Sector Compensation Act 232. Schedule I to the Public Sector Compensation Act is amended by striking out the following under the heading “DEPARTMENTS”: Department of Human Resources and Skills Development Ministère des Ressources humaines et du Développement des compétences 233. Schedule I to the Act is amended by adding the following in alphabetical order under the heading “DEPARTMENTS”: Plan d’action écono Department of Employment and Social Development Ministère de l’Emploi et du Développement social 1994, c. 28 Canada Student Financial Assistance Act 2008, c. 28, s. 108(4) 234. Subsection 15(2) of the Canada Student Financial Assistance Act is repealed. 2001, c. 27 Immigration and Refugee Protection Act 2013, c. 33, s. 161 235. The portion of subsection 30(1.43) of the Immigration and Refugee Protection Act before paragraph (a) is replaced by the following: Revocation or suspension of opinion (1.43) If, in the view of the Department of Employment and Social Development, public policy considerations that are specified in instructions given by the Minister of Employment and Social Development justify it, that Department may Terminology Replacement of “Department of Human Resources and Skills Development Act” 236. (1) Every reference to the “Department of Human Resources and Skills Development Act” is replaced by a reference to the “Department of Employment and Social Development Act” in the following provisions: (a) subsection 144(5.1) of the Canada Labour Code; (b) in the Canada Pension Plan, (i) subsections 38(1) and (3) and paragraph 38(4)(b), (ii) section 82, (iii) the portion of section 83 before paragraph (a), and (iv) paragraph 108(3)(e); (c) in the Employment Insurance Act, (i) section 65.21, (ii) paragraphs 77(1)(d.1) and (g), (iii) section 113, and (iv) subsection 114(1); C. 40 Economic Action (d) paragraph 28(1)(g) of the Federal Courts Act as enacted by subsection 272(2) of the Jobs, Growth and Long-term Prosperity Act, chapter 19 of the Statutes of Canada, 2012; (e) in the Income Tax Act, (i) paragraph 56(1)(a.3), (ii) subparagraph 110(1)(g)(i), and (iii) the definition “qualifying educational program” in subsection 118.6(1); (f) in the Labour Adjustment Benefits Act, (i) the definition “Social Security Tribunal” in subsection 2(1), and (ii) subsection 13(7); and (g) in the Old Age Security Act, (i) paragraph 5(3)(b), (ii) subparagraph 19(6)(f)(ii), (iii) subparagraph 21(9)(d)(ii), and (iv) subsection 28(1). Other references to Department of Human Resources and Skills Development Act (2) Unless the context requires otherwise, every reference to the Department of Human Resources and Skills Development Act in any provision of an Act of Parliament other than a provision referred to in subsection (1) is, with any grammatical adaptations, to be read as a reference to the Department of Employment and Social Development Act. Replacement in regulations, etc. (3) Unless the context requires otherwise, “Department of Human Resources and Skills Development Act” is replaced by “Department of Employment and Social Development Act” in (a) any regulation, as defined in section 2 of the Statutory Instruments Act; and (b) any other instrument made (i) in the execution of a power conferred by or under an Act of Parliament, or Plan d’action écono (ii) by or under the authority of the Governor in Council. Replacement of “Department of Human Resources and Skills Development” 237. (1) Every reference to the “Department of Human Resources and Skills Development” is replaced by a reference to the “Department of Employment and Social Development” in the following provisions: (a) in the Canada Labour Code, (i) subsection 70.1(1), and (ii) the definition “regional director” in section 166; (b) in the Canada Pension Plan, (i) paragraph 66(3)(d), (ii) subsection 103(3), and (iii) subsection 104.1(1); (c) paragraph 81(d) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act; (d) subsection 28(1) of the Canadian Human Rights Act; (e) paragraph 107(5)(i) of the Customs Act; (f) paragraph 6.7(d) of the Department of Veterans Affairs Act; (g) section 15 of the Family Orders and Agreements Enforcement Assistance Act; (h) paragraph 46(2)(c) of the Hazardous Materials Information Review Act; (i) subsection 89(1.1) of the Immigration and Refugee Protection Act; (j) paragraph 56(1)(n.1) of the Income Tax Act; (k) subsections 28(2) and (5) of the Labour Adjustment Benefits Act; (l) section 33.1 of the Old Age Security Act; (m) section 67.1 of the Parliament of Canada Act; (n) paragraph 109.2(d) of the Pension Act; and (o) paragraph 30(2)(c) of the War Veterans Allowance Act. C. 40 Other references to Department of Human Resources and Skills Development (2) Unless the context requires otherwise, every reference to the Department of Human Resources and Skills Development in any provision of an Act of Parliament other than a provision referred to in subsection (1) is, with any grammatical adaptations, to be read as a reference to the Department of Employment and Social Development. Replacement in regulations, etc. (3) Unless the context requires otherwise, “Department of Human Resources and Skills Development” is replaced by “Department of Employment and Social Development” in Economic Action (a) any regulation, as defined in section 2 of the Statutory Instruments Act; and (b) any other instrument made (i) in the execution of a power conferred by or under an Act of Parliament, or (ii) by or under the authority of the Governor in Council. Replacement of “Minister of Human Resources and Skills Development” 238. (1) Every reference to the “Minister of Human Resources and Skills Development” is replaced by a reference to the “Minister of Employment and Social Development” in the following provisions: (a) subsection 212(2) of the Canada Labour Code; (b) in the Canada Pension Plan, (i) section 3, (ii) subsection 4(3), (iii) subsections 26.1(1) and (2), (iv) section 27, (v) paragraph 27.2(1)(a), (vi) the definition “Minister” in subsection 42(1), (vii) the definition “Minister” in section 91, and (viii) the portion of subsection 117(1) before paragraph (a); Plan d’action écono (c) the definition “Minister” in subsection 2(1) of the Canada Student Loans Act; (d) the definition “Minister” in subsection 2(1) of the Employment Insurance Act; (e) section 3 of the Energy Costs Assistance Measures Act; (f) in the Federal-Provincial Fiscal Arrangements Act, chapter F-8 of the Revised Statutes of Canada, 1985, (i) subsection 24.3(2), (ii) the definition “Minister” in section 24.9, (iii) section 25.8, and (iv) paragraph 40(f); (g) section 3 of the Government Annuities Act; (h) in the Immigration and Refugee Protection Act, (i) subsection 4(2.1), (ii) subsection 92(1.1), and (iii) section 93; (i) in the Income Tax Act, (i) subparagraph 118.5(1)(a)(ii), and (ii) the definition “designated educational institution” in subsection 118.6(1); (j) the definition “Minister” in subsection 2(1) of the Labour Adjustment Benefits Act; (k) in the Old Age Security Act, (i) the definition “Minister” in section 2, and (ii) section 46; (l) in the Unemployment Assistance Act, (i) the definition “Minister” in section 2, and (ii) section 6; and (m) the definition “Minister” in section 2 of the Universal Child Care Benefit Act. C. 40 Other references to Minister of Human Resources and Skills Development (2) Unless the context requires otherwise, every reference to the Minister of Human Resources and Skills Development in any provision of an Act of Parliament other than a provision referred to in subsection (1) is, with any grammatical adaptations, to be read as a reference to the Minister of Employment and Social Development. Replacement in regulations, etc. (3) Unless the context requires otherwise, “Minister of Human Resources and Skills Development” is replaced by “Minister of Employment and Social Development” in Economic Action (a) any regulation, as defined in section 2 of the Statutory Instruments Act; and (b) any other instrument made (i) in the execution of a power conferred by or under an Act of Parliament, or (ii) by or under the authority of the Governor in Council. DIVISION 7 DOMINION COAL BLOCKS Definitions 239. The following definitions apply in this Division. “Crow’s Nest Pass Act” « Loi du Nid-deCorbeau » “Crow’s Nest Pass Act” means An Act to authorize a Subsidy for a Railway through the Crow’s Nest Pass, chapter 5 of the Statutes of Canada 1897. “Dominion Coal Blocks” « Réserve fédérale de charbon » “Dominion Coal Blocks” means the selected land referred to in paragraph 1(i.) of the Crow’s Nest Pass Act, being (a) Parcel Identifier 014-832-020, Parcel 73, shown on Plan DD 729 (F25(2)), District Lot 4589, Kootenay District, British Columbia; and (b) Parcel Identifier 014-832-038, Parcel 82, shown on Plan DD 729 (F25(1)), District Lot 4589, Kootenay District, British Columbia, except Part included in Plan 6844. 2013 “Minister” « ministre » Plan d’action écono “Minister” means the Minister designated under section 240, or, if none is designated, the Minister of Natural Resources. Designation of Minister 240. The Governor in Council may, by order, designate any federal minister to be the Minister referred to in this Division. Dominion Coal Blocks 241. Nothing in the Crow’s Nest Pass Act, in the agreement mentioned in that Act or in any covenant in the instrument conveying the Dominion Coal Blocks to His Majesty in right of Canada operates so as to limit the power of Her Majesty in right of Canada to hold, dispose of or otherwise deal with the Dominion Coal Blocks, or any part of the Dominion Coal Blocks or any interest in them, in any manner and on any conditions that Her Majesty in right of Canada considers appropriate. Powers of Minister 242. (1) With the approval of the Governor in Council, and subject to any terms that the Governor in Council considers appropriate, the Minister may dispose of the Dominion Coal Blocks, or any part of the Dominion Coal Blocks or any interest in them, in any manner and on any conditions established under section 241. Exception — easements (2) Despite subsection (1), the Minister may grant an easement over any part of the Dominion Coal Blocks without the approval of the Governor in Council. Powers of Minister (3) The Minister may do anything that he or she considers necessary to prepare the Dominion Coal Blocks, or any part of the Dominion Coal Blocks or any interest in them, for disposition. Administration (4) The Minister has the administration of the Dominion Coal Blocks. Application of provincial law 243. A disposition under section 241 or subsection 242(1) or (2) may be effected by any instrument by which an interest in real property may be disposed of by a private person under the laws in force in British Columbia. C. 40 Her Majesty’s obligations are terminated 244. All obligations and liabilities of Her Majesty in right of Canada arising out of any of the matters referred to in paragraph 1(i.) of the Crow’s Nest Pass Act, and all rights acquired by any other party under any covenant in the instrument conveying the Dominion Coal Blocks to His Majesty in right of Canada relating to those matters, are extinguished. No liability 245. No action or other proceeding, including any action or proceeding in restitution, or for damages of any kind, that is based on or is in relation to any agreement in respect of the Dominion Coal Blocks that existed on or before the coming into force of this section lies or may be instituted by anyone against Her Majesty in right of Canada or any minister or any employee or agent of Her Majesty in right of Canada, or any person engaged to provide advice or services to Her Majesty in right of Canada in relation to such an agreement, for anything done or omitted to be done or for anything purported to have been done or omitted to be done, in the exercise or performance of their powers, duties and functions. No compensation 246. No one is entitled to any compensation from Her Majesty in right of Canada in connection with the coming into force of section 244. Application of money from disposition 247. The money from a sale or other disposition made under section 241 or subsection 242(1) or (2) minus an amount equal to the amount paid or payable by Her Majesty in right of Canada, or any agent of Her Majesty in right of Canada, under an agreement relating to the disposition, including the management of that disposition, is public money for the purposes of the Financial Administration Act. Federal Real Property and Federal Immovables Act 248. The Federal Real Property and Federal Immovables Act does not apply to any disposition of the Dominion Coal Blocks. Economic Action Plan d’action écono 2013 DIVISION 8 REORGANIZATION OF CERTAIN CROWN CORPORATIONS (BRIDGES) Interpretation Definition of “amalgamated corporation” 249. In this Division, “amalgamated corporation” means the corporation resulting from the amalgamation after which each of the corporations referred to in paragraphs 252(1)(a) to (d) has been amalgamated with at least one other corporation referred to in subsection 252(1). Amalgamation Continuance under Canada Business Corporations Act 250. Despite section 103 of the Financial Administration Act, the directors of the Blue Water Bridge Authority may, under subsection 268(4) of the Canada Business Corporations Act, apply for a certificate of continuance. Articles 251. For the purposes of paragraph 90(1)(c) of the Financial Administration Act, The Federal Bridge Corporation Limited may, before any amalgamation referred to in subsection 252(1), amend its articles to make a material change in the objects or purposes for which it was incorporated, or the restrictions on the businesses or activities that it may carry on, as set out in its articles. Amalgamation authorized 252. (1) For the purposes of paragraph 90(1)(e) of the Financial Administration Act and despite section 14 of An Act to incorporate St. Mary’s River Bridge Company, the amalgamation of the following corporations with each other is authorized, the amalgamation of any of the following corporations with the corporation that results from the amalgamation of two or three of the other corporations is authorized and the amalgamation of any of the following corporations with any corporation that results from the amalgamation of two of the other corporations with the third corporation is authorized: (a) The Federal Bridge Corporation Limited; (b) St. Mary’s River Bridge Company; C. 40 Economic Action (c) The Seaway International Bridge Corporation, Ltd.; and (d) Blue Water Bridge Authority. Transitional (2) The chief executive officer and the members of the board of directors of The Federal Bridge Corporation Limited continue as the chief executive officer and members of the board of directors, respectively, of (a) the corporation that results from the amalgamation of The Federal Bridge Corporation Limited with either or both of the corporations referred to in paragraphs (1)(b) and (c); and (b) the corporation that results from the amalgamation of either of the corporations referred to in paragraphs (1)(b) and (c) with the corporation that results from the amalgamation of The Federal Bridge Corporation Limited with the other of the corporations referred to in those paragraphs, if The Federal Bridge Corporation Limited amalgamated with only one of them. Amalgamated corporation an agent 253. The amalgamated corporation is an agent of Her Majesty in right of Canada. Contracts 254. The amalgamated corporation may enter into contracts with Her Majesty as though it were not an agent of Her Majesty. Borrowing authorized 255. The amalgamated corporation may borrow money otherwise than from the Crown, including by means of the issuance, sale and pledge of bonds, debentures, notes or other evidence of indebtedness, as long as the total principal amount of those borrowings that is outstanding does not exceed $130,000,000 at any time. Charges 256. (1) The amalgamated corporation may fix and charge tolls, fees or other charges for the use of a bridge or tunnel that it owns or operates. Plan d’action écono Authorization by amalgamated corporation (2) The amalgamated corporation may authorize another person to fix or charge tolls, fees or other charges for the use of such a bridge or tunnel. Auditor 257. The Auditor General of Canada is the auditor of the amalgamated corporation. No compensation 258. Despite the provisions of any contract, agreement or order, no person who is appointed to hold office as a part-time member of the board of directors of The Federal Bridge Corporation Limited, of a corporation that results from an amalgamation referred to in subsection 252(2) or of Blue Water Bridge Authority has any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office following any amalgamation referred to in subsection 252(1). Financial Administration Act 259. For the purposes of Part I of Schedule III to the Financial Administration Act, the reference in that Part to The Federal Bridge Corporation Limited is deemed to be a reference to the name of any corporation that results from an amalgamation referred to in subsection 252(1), if that name is “The Federal Bridge Corporation Limited”. Payments in Lieu of Taxes Act 260. For the purposes of Schedule III to the Payments in Lieu of Taxes Act, the reference in that Schedule to The Federal Bridge Corporation Limited is deemed to be a reference to the name of any corporation that results from an amalgamation referred to in subsection 252(1), if that name is “The Federal Bridge Corporation Limited”. Consequential Amendments R.S., c. F-11 SOR/2002-173, s. 1 Financial Administration Act 261. Part I of Schedule III to the Financial Administration Act is amended by striking out the following: Blue Water Bridge Authority Administration du pont Blue Water 216 1998, c. 10 C. 40 Economic Action Canada Marine Act 262. Section 142 of the Canada Marine Act is repealed. 2007, c. 1 International Bridges and Tunnels Act 263. Items 26, 39, 42, 45 and 50 of the schedule to the International Bridges and Tunnels Act are repealed. Repeals 1901, c. 112 264. An Act to incorporate the St. Mary River Bridge Company is repealed. 1928, c. 64 265. An Act to incorporate the St. Clair Transit Company is repealed. 1934, c. 66 266. An Act to incorporate Thousand Islands Bridge Company is repealed. 1955, c. 64 267. An Act to incorporate St. Mary’s River Bridge Company is repealed. 1964-65, c. 6 268. The Blue Water Bridge Authority Act is repealed. Coming into Force Order in council 269. Sections 253 to 263 and 266 to 268 come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 9 R.S., c. F-11 FINANCIAL ADMINISTRATION ACT 270. Section 100 of the Financial Administration Act is replaced by the following: Security interests 100. (1) Subject to subsection (2), no agent corporation, for the purposes of securing payment of a debt or performance of an obligation, shall charge, mortgage, hypothecate, cede and transfer, pledge or otherwise create an interest in or charge on any property held by the corporation. Exception (2) Subject to any terms and conditions set out in the designation, an agent corporation designated by the Minister may pledge any securities or cash that it holds, or give deposits, Plan d’action écono as security for the payment or performance of any obligation of the corporation arising out of any derivative that it enters into or guarantees for the management of financial risks. DIVISION 10 R.S., c. N-15 NATIONAL RESEARCH COUNCIL ACT 271. Section 2 of the National Research Council Act is amended by adding the following in alphabetical order: “Chairperson” « premier conseiller » “Chairperson” means the Chairperson of the Council appointed under subsection 3(1); 2010, c. 12, s. 1757 272. Subsection 3(1) of the Act is replaced by the following: Council established 3. (1) There is established a Council, to be called the National Research Council of Canada, consisting of a President, a Chairperson and not more than 10 other members, to be appointed by the Governor in Council. 273. Section 9 of the Act is replaced by the following: Acting President 9. (1) If the President is absent or unable to act or if the office of President is vacant, the Minister may appoint another person to act as President, but that person may act as President for a period of more than 90 days only with the approval of the Governor in Council. Acting Chairperson (2) If the Chairperson is absent or unable to act or if the office of Chairperson is vacant, the Minister may appoint another person to act as Chairperson, but that person may act as Chairperson for a period of more than 90 days only with the approval of the Governor in Council. 274. Subsection 11(2) of the Act is repealed. 275. Section 13 of the Act is replaced by the following: C. 40 Meetings 13. The Council shall meet at least three times a year at the times and places in Canada that the Chairperson may determine. The Chairperson presides at those meetings. Economic Action DIVISION 11 1995, c. 18 VETERANS REVIEW AND APPEAL BOARD ACT 276. Section 4 of the Veterans Review and Appeal Board Act is replaced by the following: Establishment of Board 4. There is established an independent board, to be known as the Veterans Review and Appeal Board, consisting of not more than 25 permanent members to be appointed by the Governor in Council and any number of temporary members that are appointed under section 6. DIVISION 12 1997, c. 40 CANADA PENSION PLAN INVESTMENT BOARD ACT Amendments to the Act 277. (1) Subsection 10(4) of the Canada Pension Plan Investment Board Act is replaced by the following: Appointment factors (4) Before making a recommendation to the Governor in Council with respect to the appointment of directors and before making an appointment under subsection (8), the Minister shall (a) have regard to the desirability of having on the board of directors (i) directors who are representative of the various regions of Canada, and (ii) a sufficient number of directors with proven financial ability or relevant work experience to enable the Board to effectively achieve its objects; and (b) endeavour to ensure that no more than three of the 12 directors reside outside Canada. Plan d’action écono (2) Subsection 10(9) of the Act is amended by adding “and” at the end of paragraph (f), by striking out “and” at the end of paragraph (g) and by repealing paragraph (h). Coming into Force Order in council 278. Section 277 comes into force, in accordance with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council. DIVISION 13 2000, c. 17; 2001, c. 41, s. 48 PROCEEDS OF CRIME (MONEY LAUNDERING) AND TERRORIST FINANCING ACT Amendments to the Act 279. Section 11 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is replaced by the following: Solicitor-client privilege 11. Nothing in this Act requires a legal counsel to disclose any communication that is subject to solicitor-client privilege. 2004, c. 15, s. 101 280. Subsection 65(3) of the Act is replaced by the following: Limitation (3) Any information disclosed by the Centre under subsection (1) may be used by an agency referred to in that subsection only as evidence of a contravention of Part 1, and any information disclosed by the Centre under subsection (2) may be used by an agency or body referred to in subsection (2) only for purposes relating to compliance with Part 1. Coordinating Amendments 2010, c. 12 281. (1) In this section, “other Act” means the Jobs and Economic Growth Act. (2) On the first day on which both section 1868 of the other Act and section 279 of this Act are in force, section 11 of the English version of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is replaced by the following: C. 40 Solicitor-client privilege or professional secrecy 11. Nothing in this Act requires a legal counsel to disclose any communication that is subject to solicitor-client privilege or, in Quebec, the professional secrecy of legal counsel. Economic Action (3) On the first day on which both paragraph 1882(d) of the other Act and section 280 of this Act are in force, subsection 65(3) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is replaced by the following: Limitation (3) Any information disclosed by the Centre under subsection (1) may be used by an agency referred to in that subsection only as evidence of a contravention of Part 1 or 1.1, and any information disclosed by the Centre under subsection (2) may be used by an agency or body referred to in subsection (2) only for purposes relating to compliance with Part 1 or 1.1. DIVISION 14 MACKENZIE GAS PROJECT IMPACTS FUND ACT Enactment of Act Enactment 282. The Mackenzie Gas Project Impacts Fund Act, whose text is as follows and whose schedule is set out in the schedule to this Act, is enacted: An Act to establish the Mackenzie Gas Project Impacts Fund SHORT TITLE Short title 1. This Act may be cited as the Mackenzie Gas Project Impacts Fund Act. INTERPRETATION Definitions 2. The following definitions apply in this Act. “Mackenzie gas project” « projet gazier Mackenzie » “Mackenzie gas project” means the project proposed by a consortium led by Imperial Oil Resources Ventures Limited that includes the development of the natural gas fields of Niglintgak, Taglu and Parsons Lake, and the construction and operation of (a) a gathering system related to those fields; Plan d’action écono (b) a natural gas liquids pipeline; (c) the natural gas pipeline that is the subject of the application GH-12004 made to the National Energy Board on October 7, 2004; and (d) facilities related to the fields, the gathering system or the pipelines. “regional organization” « organisation régionale » “regional organization” means an organization referred to in the schedule. DESIGNATION OF MINISTER Power of Governor in Council 3. The Governor in Council may designate a member of the Queen’s Privy Council for Canada to be the Minister for the purpose of this Act. PURPOSE OF ACT Purpose 4. The purpose of this Act is to establish the Mackenzie Gas Project Impacts Fund in order to provide for contributions to regional organizations with respect to projects described in section 8. MACKENZIE GAS PROJECT IMPACTS FUND Account established 5. There is established in the accounts of Canada an account to be known as the Mackenzie Gas Project Impacts Fund. Charges 6. On the requisition of the Minister, there is to be paid out of the Consolidated Revenue Fund and charged to the Mackenzie Gas Project Impacts Fund all contributions that are to be paid under section 8. Interest to be credited to Fund 7. The Minister of Finance must, from the Consolidated Revenue Fund, credit to the Mackenzie Gas Project Impacts Fund interest — calculated in the manner and at the rate determined by the Governor in Council — on the balance from time to time of that Fund. C. 40 Eligible project 8. The Minister may provide contributions to regional organizations with respect to a project if the project Economic Action (a) mitigates the existing or anticipated socio-economic impacts on communities in the Northwest Territories arising from the Mackenzie gas project; and (b) meets the criteria established and made publicly available by the Minister. Agreement with regional organizations 9. The Minister must, before providing a contribution to a regional organization, enter into an agreement with the organization respecting, among other things, (a) the manner in which advances will be made in respect of contributions and when those advances will be made; (b) the terms or conditions on which the contributions will be provided; and (c) the evaluation of the regional organization’s performance in achieving the objectives associated with the provision of contributions for eligible projects and the evaluation of the results of the projects that are funded. AMENDMENT OF SCHEDULE Order in council 10. The Governor in Council may, by order made on the recommendation of the Minister, add or delete the name of any organization to or from the schedule. PAYMENT OUT OF THE CONSOLIDATED REVENUE FUND Payment of $500,000,000 11. (1) From the Consolidated Revenue Fund, there may, on the requisition of the Minister of Finance made on the recommendation of the Minister, be credited to the Mackenzie Gas Project Impacts Fund payments not greater than, in the aggregate, $500,000,000. Condition for recommendation (2) The Minister may only make the recommendation if the Mackenzie gas project has not been terminated and the Minister is of the opinion that progress is being made on the project. Plan d’action écono Consequential Amendments R.S., c. A-1 2006, c. 4, s. 210 R.S., c. F-11 2006, c. 4, s. 211 R.S., c. P-21 2006, c. 4, s. 212 Access to Information Act 283. Schedule I to the Access to Information Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Corporation for the Mitigation of Mackenzie Gas Project Impacts Société d’atténuation des répercussions du projet gazier Mackenzie Financial Administration Act 284. Part I of Schedule III to the Financial Administration Act is amended by striking out the following: Corporation for the Mitigation of Mackenzie Gas Project Impacts Société d’atténuation des répercussions du projet gazier Mackenzie Privacy Act 285. The schedule to the Privacy Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Corporation for the Mitigation of Mackenzie Gas Project Impacts Société d’atténuation des répercussions du projet gazier Mackenzie 2006, c. 4 Budget Implementation Act, 2006 286. Section 209 of the Budget Implementation Act, 2006 is repealed. Repeal 2006, c. 4, s. 208 287. The Mackenzie Gas Project Impacts Act is repealed. C. 40 Economic Action DIVISION 15 2006, c. 9, s. 2 CONFLICT OF INTEREST ACT 288. (1) Paragraph (e) of the definition “public office holder” in subsection 2(1) of the Conflict of Interest Act is replaced by the following: (e) a person or a member of a class of persons if the person or class of persons is designated under subsection 62.1(1) or 62.2(1). (2) Paragraph (f) of the definition “reporting public office holder” in subsection 2(1) of the Act is replaced by the following: (f) a person or a member of a class of persons if the person or class of persons is designated under subsection 62.1(2) or 62.2(2). 289. The Act is amended by adding the following before section 63: Minister designating public office holder 62.1 (1) The appropriate minister of the Crown may designate a full-time ministerial appointee as a public office holder for the purpose of paragraph (e) of the definition “public office holder” in subsection 2(1). Minister designating reporting public office holder (2) The appropriate minister of the Crown may designate a full-time ministerial appointee who is a public office holder as a reporting public office holder for the purpose of paragraph (f) of the definition “reporting public office holder” in subsection 2(1). Governor in Council designating public office holder 62.2 (1) The Governor in Council may, by order, designate any person or class of persons as public office holders for the purpose of paragraph (e) of the definition “public office holder” in subsection 2(1). Governor in Council designating reporting public office holder (2) The Governor in Council may, by order, designate any person who is a public office holder or any class of persons who are public office holders as reporting public office holders Plan d’action écono for the purpose of paragraph (f) of the definition “reporting public office holder” in subsection 2(1). DIVISION 16 2001, c. 27 IMMIGRATION AND REFUGEE PROTECTION ACT Amendments to the Act 290. Part 1 of the Immigration and Refugee Protection Act is amended by adding the following after the heading “IMMIGRATION TO CANADA”: DIVISION 0.1 INVITATION TO MAKE AN APPLICATION Application for permanent residence — invitation to apply 10.1 (1) A foreign national who seeks to enter or remain in Canada as a member of a class that is referred to in an instruction given under paragraph 10.3(1)(a) may make an application for permanent residence only if the Minister has issued them an invitation to do so, the invitation has not been cancelled under subsection 10.2(5) and the applicable period specified in an instruction given under paragraph 10.3(1)(k) has not expired. Limitation (2) An instruction may be given under paragraph 10.3(1)(a) only in respect of a class that is part of the economic class referred to in subsection 12(2). Expression of interest (3) A foreign national who wishes to be invited to make an application must submit an expression of interest to the Minister by means of an electronic system in accordance with instructions given under section 10.3 unless the instructions provide that they may do so by other means. Inadmissible foreign national (4) A foreign national may not submit an expression of interest if they have been determined to be — and continue to be — inadmissible for misrepresentation. New expression of interest (5) A foreign national who has submitted an expression of interest may not submit another one before the expiry of the period referred to in an instruction given under paragraph 10.3(1)(f). C. 40 Change in circumstances (6) A foreign national who is invited to make an application must, before making the application, advise the Minister of any change in their circumstances that relates to any of the criteria on the basis of which they were invited. Expression of interest — processing 10.2 (1) In processing an expression of interest, the Minister Economic Action (a) is to determine whether the foreign national is eligible to be invited to make an application by applying the criteria set out in instructions given under paragraph 10.3(1)(e) and is to advise the foreign national of the determination in accordance with instructions given under paragraph 10.3(1)(l); and (b) subject to subsection (2), is to determine whether, in accordance with instructions given under paragraph 10.3(1)(i), the foreign national occupies the rank required to be invited to make an application and, if so, is to issue the invitation in accordance with instructions given under paragraph 10.3(1)(l). Limitation (2) A determination under paragraph (1)(b) may be made only if the number of invitations that have been issued is less than the number provided for in an instruction given under paragraph 10.3(1)(j). Electronic system (3) The Minister is to use an electronic system to carry out any applicable instruction given under subsection 10.3(1) and to make a determination under paragraph (1)(a) or (b). Compliance with instructions (4) An expression of interest must be processed in compliance with any applicable instruction. Cancellation of invitation (5) The Minister may cancel an invitation to make an application if (a) the invitation was issued in error; or (b) a change in the foreign national’s circumstances results in their no longer meeting the criteria on the basis of which they were invited. 2013 Instructions Plan d’action écono 10.3 (1) The Minister may give instructions governing any matter relating to invitations to make an application referred to in subsection 10.1(1), including instructions respecting (a) the classes in respect of which subsection 10.1(1) applies; (b) the electronic system referred to in subsections 10.1(3) and 10.2(3); (c) the submission and processing of an expression of interest by means of the electronic system; (d) the circumstances in which an expression of interest may be submitted by means other than the electronic system and respecting those other means; (e) the criteria that a foreign national must meet to be eligible to be invited to make an application; (f) the period during which a foreign national remains eligible to be invited to make an application; (g) the personal information that the Minister may disclose under section 10.4 and the entities to which that information may be disclosed; (h) the basis on which an eligible foreign national may be ranked relative to other eligible foreign nationals; (i) the rank an eligible foreign national must occupy to be invited to make an application; (j) the number of invitations that may be issued within a specified period, including in respect of a class referred to in an instruction given under paragraph (a); (k) the period within which an application must be made once an invitation has been issued; and (l) the means by which a foreign national is to be advised of any matter relating to their expression of interest, including an invitation to make an application. C. 40 Clarification (2) For greater certainty, an instruction given under paragraph (1)(j) may provide that the number of invitations that may be issued in any specified period in respect of a class be zero. Application of instructions (3) An instruction given under any of paragraphs (1)(a), (b) and (f) to (l) applies in respect of an expression of interest that is submitted before the day on which the instruction takes effect, unless the instruction provides otherwise. Publication (4) Instructions given under subsection (1) must be published on the Department of Citizenship and Immigration’s Internet site. Instructions given under any of paragraphs (1)(a), (d) to (g), (k) and (l) must also be published in the Canada Gazette. Criteria provided for under other Divisions (5) For greater certainty, an instruction given under subsection (1) may provide for criteria that are more stringent than the criteria or requirements provided for in or under any other Division of this Act regarding applications for permanent residence. Disclosure of information 10.4 For the purpose of facilitating the selection of a foreign national as a member of the economic class or as a temporary resident, the Minister may disclose personal information provided to him or her by the foreign national under section 10.1 and referred to in an instruction given under paragraph 10.3(1)(g) to an entity that is referred to in an instruction given under that paragraph. Economic Action 291. Subsection 25(1.2) of the Act is amended by adding the following after paragraph (a): (a.1) the request is for an exemption from any of the criteria or obligations of Division 0.1; 2011, c. 8, s. 1 292. (1) Subsection 91(1) of the Act is replaced by the following: Representation or advice for consideration 91. (1) Subject to this section, no person shall knowingly, directly or indirectly, represent or advise a person for consideration — or offer to do so — in connection with the submission of an expression of interest under subsection 10.1(3) or a proceeding or application under this Act. Plan d’action écono 2011, c. 8, s. 1 (2) Subsections 91(3) to (5) of the Act are replaced by the following: Students-at-law (3) A student-at-law does not contravene subsection (1) by offering or providing representation or advice to a person if the student-atlaw is acting under the supervision of a person mentioned in paragraph (2)(a) who is representing or advising the person — or offering to do so — in connection with the submission of an expression of interest under subsection 10.1(3) or a proceeding or application under this Act. Agreement or arrangement with Her Majesty (4) An entity, including a person acting on its behalf, that offers or provides services to assist persons in connection with the submission of an expression of interest under subsection 10.1(3) or an application under this Act, including for a permanent or temporary resident visa, travel documents or a work or study permit, does not contravene subsection (1) if it is acting in accordance with an agreement or arrangement between that entity and Her Majesty in right of Canada that authorizes it to provide those services. Designation by Minister (5) The Minister may, by regulation, designate a body whose members in good standing may represent or advise a person for consideration — or offer to do so — in connection with the submission of an expression of interest under subsection 10.1(3) or a proceeding or application under this Act. 2011, c. 8, s. 1 (3) Paragraph 91(7)(b) of the English version of the Act is replaced by the following: (b) providing that members or classes of members of a body that has ceased to be a designated body under that subsection continue for a specified period to be authorized to represent or advise a person for consideration — or offer to do so — in connection with the submission of an expression of interest under C. 40 Economic Action subsection 10.1(3) or a proceeding or application under this Act without contravening subsection (1). Coming into Force Order in council 293. The provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 17 PUBLIC SERVICE LABOUR RELATIONS 2003, c. 22, s. 2 Public Service Labour Relations Act Amendments to the Act 294. (1) The definition “essential services agreement” in subsection 4(1) of the Public Service Labour Relations Act is repealed. (2) The definition “essential service” in subsection 4(1) of the Act is replaced by the following: “essential service” « services essentiels » “essential service” means a service, facility or activity of the Government of Canada that has been determined under subsection 119(1) to be essential. (3) Subsection 4(2) of the Act is repealed. 295. Section 13 of the Act is replaced by the following: Mandate 13. The Board’s mandate is to provide adjudication services and mediation services in accordance with this Act. 296. Section 16 of the Act is repealed. 297. (1) Paragraph 39(h) of the Act is repealed. (2) Paragraph 39(j) of the Act is replaced by the following: (j) the specification of the times within which notices, other than those referred to in subsections 124(1) and (2), and other documents are to be sent or given under this Plan d’action écono Part, the persons to whom they are to be sent or given and when they are deemed to have been sent, given or received; 298. Section 53 of the Act and the heading before it are repealed. 299. Section 67 of the Act is amended by adding “and” at the end of paragraph (c), by striking out “and” at the end of paragraph (d) and by repealing paragraph (e). 300. Subsections 79(1) and (2) of the Act are replaced by the following: Mergers, amalgamations and transfers of jurisdiction 79. (1) If, by reason of a merger or an amalgamation of employee organizations or a transfer of jurisdiction among employee organizations, other than as a result of a revocation of certification, an employee organization succeeds another one that, at the time of the merger, amalgamation or transfer of jurisdiction, is a bargaining agent, the successor is deemed to have acquired the rights, privileges and duties of its predecessor, whether under a collective agreement, an arbitral award or otherwise. Board to determine questions (2) If any question arises in respect of the merger, amalgamation or transfer of jurisdiction concerning the rights, privileges and duties of an employee organization under this Part or under a collective agreement or an arbitral award in respect of a bargaining unit or an employee in a bargaining unit, the Board, on application by the employer or any person or employee organization concerned, must determine what rights, privileges and duties have been acquired or are retained. 301. Subsection 101(1) of the Act is amended by adding “and” at the end of paragraph (a), by striking out “and” at the end of paragraph (b) and by repealing paragraph (c). 302. The heading “CHOICE OF PROCESS FOR DISPUTE RESOLUTION” before section 103 and sections 103 and 104 of the Act are replaced by the following: C. 40 Economic Action PROCESS FOR DISPUTE RESOLUTION Conciliation 103. Subject to section 104, the process for the resolution of disputes between an employer and the bargaining agent for a bargaining unit is conciliation. Arbitration — agreement 104. (1) The employer and the bargaining agent for a bargaining unit may, by agreement in writing, choose arbitration as the process for the resolution of disputes. If the employer is a separate agency, it may enter into such an agreement only with the approval of the President of the Treasury Board. Arbitration — essential services (2) If, on the day on which notice to bargain collectively may be given, 80% or more of the positions in the bargaining unit have been designated under section 120, the process for the resolution of disputes between the employer and the bargaining agent is arbitration. 303. Subsections 105(1) and (2) of the Act are replaced by the following: Notice to bargain collectively 105. (1) After the Board has certified an employee organization as the bargaining agent for a bargaining unit, the bargaining agent or the employer may, by notice in writing, require the other to commence bargaining collectively with a view to entering into, renewing or revising a collective agreement. When notice may be given (2) Subject to subsection (2.1), the notice to bargain collectively may be given (a) at any time, if no collective agreement or arbitral award is in force and no request for arbitration has been made by either of the parties in accordance with this Part; or (b) if a collective agreement or arbitral award is in force, within the 12 months before it ceases to be in force. Exception (2.1) In the case of the bargaining agent for a bargaining unit that has never been bound by a collective agreement or arbitral award to which the employer is a party, the notice to bargain collectively may not be given until the expiry of 60 days after the day on which the employer gives to the bargaining agent the notice required by section 121. Plan d’action écono 304. (1) The portion of section 107 of the Act before paragraph (a) is replaced by the following: Duty to observe terms and conditions 107. Unless the parties otherwise agree, and subject to subsection 125(1), after the notice to bargain collectively is given, each term and condition of employment applicable to the employees in the bargaining unit to which the notice relates that may be included in a collective agreement, and that is in force on the day on which the notice is given, is continued in force and must be observed by the employer, the bargaining agent for the bargaining unit and the employees in the bargaining unit until a collective agreement is entered into in respect of that term or condition or (2) Paragraph 107(a) of the French version of the Act is replaced by the following: a) dans le cas où le mode de règlement des différends est l’arbitrage, jusqu’à ce que la décision arbitrale soit rendue; 305. Sections 119 to 134 of the Act are replaced by the following: Employer’s right to determine essential service 119. (1) The employer has the exclusive right to determine whether any service, facility or activity of the Government of Canada is essential because it is or will be necessary for the safety or security of the public or a segment of the public. Employer’s right (2) Nothing in this Act is to be construed as limiting the employer’s right under subsection (1). Employer’s right to designate positions 120. (1) The employer has the exclusive right to designate the positions in a bargaining unit that include duties that, in whole or in part, are or will be necessary for the employer to provide essential services, and the employer may exercise that right at any time. Employer’s right (2) Nothing in this Act is to be construed as limiting the employer’s right under subsection (1). C. 40 Notice to bargaining agent 121. (1) The employer must notify in writing a bargaining agent that represents a bargaining unit that the employer either has, or has not, under section 120 designated positions in the bargaining unit. Identification of designated positions (2) If the notice is to the effect that the employer has designated positions, the notice must identify the designated positions. When notice must be given (3) The notice must be given not later than three months before the first day on which a notice to bargain collectively may be given. However, in the case of an employee organization that is certified as the bargaining agent for a bargaining unit after the day on which this section comes into force, the notice must be given within 60 days after the certification. Notice to Board (4) The employer must notify the Board of the date the notice was given under subsection (1) to the bargaining agent. Consultations 122. (1) If the notice under subsection 121(1) is to the effect that the employer has designated positions, the employer must, after giving the notice, without delay, begin consultations with the bargaining agent about the designated positions that are identified in the notice. Those consultations must end 60 days after the day on which the notice is given. Employer’s determination (2) Within the 30 days that follow the end of the 60 days, the employer must notify the bargaining agent of the positions in the bargaining unit that the employer has or will designate under section 120. Replacement positions 123. If a position that is designated by the employer under section 120 becomes vacant, the employer may identify a position of the same type as a replacement position. If the employer does so, the employer must provide the bargaining agent with a notice of replacement. Notification of employees 124. (1) As soon as feasible after designating a position under section 120, the employer must provide the employee who occupies the position with a notice informing the employee that they occupy such a position. Notification of change (2) A notice given under this section remains valid as long as the employee continues to occupy the position unless the employer notifies Economic Action Plan d’action écono the employee that the position occupied by them is no longer necessary for the employer to provide essential services. Duty to observe terms and conditions 125. (1) Unless the parties otherwise agree, every term and condition of employment applicable to employees in a bargaining unit in respect of which a notice to bargain collectively is given that may be included in a collective agreement and that is in force on the day on which the notice is given remains in force in respect of any employee who occupies a position that is designated under section 120 and must be observed by the employer, the bargaining agent for the bargaining unit and the employee until a collective agreement is entered into. Saving (2) Nothing in this Act is to be construed as limiting the employer’s right to require that an employee who occupies a position that is designated under section 120 perform all of the duties assigned to that position and be available during his or her off-duty hours to report to work without delay to perform those duties if required to do so by the employer. 306. Paragraph 135(a) of the French version of the Act is replaced by the following: a) d’une part, le mode de règlement des différends applicable à l’unité de négociation est l’arbitrage; 307. (1) Section 148 of the Act is replaced by the following: Making of Arbitral Award Preponderant factors 148. (1) In determining whether compensation levels and other terms and conditions represent a prudent use of public funds and are sufficient to allow the employer to meet its operational needs, the arbitration board is to be guided by and to give preponderance to the following factors in the conduct of its proceedings and in making an arbitral award: (a) the necessity of attracting competent persons to, and retaining them in, the public service in order to meet the needs of Canadians; and C. 40 Economic Action (b) Canada’s fiscal circumstances relative to its stated budgetary policies. Other factors (2) If relevant to the making of a determination under subsection (1), the arbitration board may take any of the following factors into account: (a) relationships with compensation and other terms and conditions of employment as between different classification levels within an occupation and as between occupations in the public service; (b) the compensation and other terms and conditions of employment relative to employees in similar occupations in the private and public sectors, including any geographical, industrial or other variations that the arbitration board considers relevant; (c) compensation and other terms and conditions of employment that are reasonable in relation to the qualifications required, the work performed, the responsibility assumed and the nature of the services rendered; and (d) the state of the Canadian economy. (2) Section 148 of the Act is amended by adding the following after subsection (2): Public Sector Equitable Compensation Act (3) Nothing in subsections (1) and (2) precludes the operation of sections 17 to 19 of the Public Sector Equitable Compensation Act. 308. The heading before section 149 of the Act is repealed. 309. Subsection 149(1) of the Act is replaced by the following: Making of arbitral award 149. (1) The arbitration board must make an arbitral award as soon as feasible in respect of all the matters in dispute that are referred to it and set out in the award the reasons for its decision in respect of each of those matters. Terms of employment to be considered (1.1) The arbitration board must not make an arbitral award without having taken into account all terms and conditions of employment of, and benefits provided to, the employees in the bargaining unit to which the award relates, including salaries, bonuses, allowances, Plan d’action écono vacation pay, employer contributions to pension funds or plans and all forms of health plans and dental insurance plans. 310. The Act is amended by adding the following after section 158: Review Review 158.1 (1) Within seven days after the day on which an arbitral award is made, the Chairperson may direct the arbitration board to review the arbitral award, or any part of it, if in the Chairperson’s opinion, the arbitral award, or any part of it, does not represent a reasonable application of the factors referred to in section 148 based on a full consideration of the written submissions provided to the arbitration board. Review — application (2) On application by either party to an arbitral award, made within seven days after the day on which the arbitral award is made, the Chairperson may, within seven days after the day on which the application is made, direct the arbitration board to review the arbitral award, or any part of it, if in the Chairperson’s opinion, the arbitral award, or any part of it, does not represent a reasonable application of the factors referred to in section 148 based on a full consideration of the written submissions provided to the arbitration board. Duty to confirm or amend (3) Within 30 days after the day on which the Chairperson directs it to review the arbitral award, or any part of it, the arbitration board must either confirm the award or amend it and provide the Chairperson with reasons in writing for doing so. If the arbitral award is amended, the arbitration board must also provide the Chairperson with a copy of the amended arbitral award. Notice (4) The Chairperson must, without delay, inform the parties of the arbitration board’s decision and provide them with a copy of that board’s reasons in writing. If the arbitral award is amended, the Chairperson must also provide the parties with a copy of the amended arbitral award. C. 40 Restriction (5) For greater certainty, the arbitration board’s power to amend the arbitral award is restricted to amending it only in relation to the matters in dispute that were originally referred to it. Economic Action 311. Paragraph 160(a) of the French version of the Act is replaced by the following: a) d’une part, le mode de règlement des différends applicable à l’unité de négociation est la conciliation; 312. Subsection 164(1) of the Act is replaced by the following: Constitution 164. (1) The public interest commission consists of either a single member appointed in accordance with section 165 or, subject to subsection (2), three members, appointed in accordance with section 167. 313. Sections 165 and 166 of the Act are replaced by the following: Commission with single member 165. (1) If the public interest commission is to consist of a single member, the Chairperson must submit to the Minister the name of a person jointly recommended by the bargaining agent and the employer. If no person is so recommended, the Chairperson may, at his or her discretion, recommend the appointment of a particular person. Appointment (2) After receiving the recommendation, the Minister must, without delay, appoint the person recommended. 314. Subsections 167(3) to (5) of the Act are replaced by the following: Appointment of chairperson nominated by parties (3) Within five days after the day on which the second member is appointed, the two members must nominate a person to be the chairperson and third member of the public interest commission, and the Chairperson must recommend to the Minister the appointment of that person. The Minister must appoint the person, without delay, as chairperson and third member of the commission. Failure to nominate (4) If the two members fail to make a nomination under subsection (3), the Chairperson must, without delay, recommend to the Plan d’action écono Minister the appointment of a particular person as the chairperson and third member of the public interest commission. Appointment (5) After receiving the recommendation, the Minister must, without delay, appoint the person recommended as the chairperson and third member of the public interest commission. 315. Subsection 170(1) of the Act is replaced by the following: Death, incapacity or resignation of single member 170. (1) In the event of the death, incapacity or resignation of the member of a public interest commission that consists of a single member before the commission makes a report to the Chairperson, the Chairperson must recommend to the Minister the appointment of another person under section 165 and the Minister must, without delay, appoint that person. That person must recommence the conciliation proceedings from the beginning. 316. (1) Section 175 of the Act is replaced by the following: Preponderant factors 175. (1) In determining whether compensation levels and other terms and conditions represent a prudent use of public funds and are sufficient to allow the employer to meet its operational needs, the public interest commission is to be guided by and to give preponderance to the following factors in the conduct of its proceedings and in making a report to the Chairperson: (a) the necessity of attracting competent persons to, and retaining them in, the public service in order to meet the needs of Canadians; and (b) Canada’s fiscal circumstances relative to its stated budgetary policies. Other factors (2) If relevant to the making of a determination under subsection (1), the public interest commission may take any of the following factors into account: (a) relationships with compensation and other terms and conditions of employment as between different classification levels within an occupation and as between occupations in the public service; C. 40 Economic Action (b) the compensation and other terms and conditions of employment relative to employees in similar occupations in the private and public sectors, including any geographical, industrial or other variations that the public interest commission considers relevant; (c) compensation and other terms and conditions of employment that are reasonable in relation to the qualifications required, the work performed, the responsibility assumed and the nature of the services rendered; and (d) the state of the Canadian economy. (2) Section 175 of the Act is amended by adding the following after subsection (2): Public Sector Equitable Compensation Act (3) Nothing in subsections (1) and (2) precludes the operation of sections 20 and 21 of the Public Sector Equitable Compensation Act. 317. Section 176 of the Act is amended by adding the following after subsection (1): Reasons (1.1) The public interest commission must set out in the report the reasons for each of its recommendations. Terms of employment to be considered (1.2) The public interest commission must not submit its report without having taken into account all terms and conditions of employment of, and benefits provided to, the employees in the bargaining unit to which the report relates, including salaries, bonuses, allowances, vacation pay, employer contributions to pension funds or plans and all forms of health plans and dental insurance plans. 318. Section 179 of the Act is replaced by the following: Reconsideration of matters contained in report 179. The Chairperson may direct the public interest commission to reconsider and clarify or amplify its report or any part of it if in his or her opinion section 175 has not been properly applied. 319. (1) Subsection 182(1) of the Act is replaced by the following: 2013 Alternate dispute resolution process Plan d’action écono 182. (1) Despite any other provision of this Part, the employer and the bargaining agent for a bargaining unit may, at any time in the negotiation of a collective agreement, agree to refer any term or condition of employment of employees in the bargaining unit that may be included in a collective agreement to any eligible person for final and binding determination by whatever process the employer and the bargaining agent agree to. If the employer is a separate agency, it may enter into such an agreement to refer a term or condition for final and binding determination only with the approval of the President of the Treasury Board. (2) Subsection 182(2) of the French version of the Act is replaced by the following: Maintien du mode normal de règlement (2) Le mode de règlement des différends applicable à toute condition d’emploi non renvoyée à la personne en question pour décision définitive et sans appel demeure la conciliation. 320. Paragraph 190(1)(f) of the Act is replaced by the following: (f) the employer, a bargaining agent or an employee has failed to comply with subsection 125(1) (duty to observe terms and conditions); or 321. Paragraph 192(1)(a) of the Act is replaced by the following: (a) if the employer has failed to comply with section 107 or subsection 125(1), an order requiring the employer to pay to any employee compensation that is not more than the amount that, in the Board’s opinion, is equivalent to the remuneration that would, but for that failure, have been paid by the employer to the employee; 322. (1) Paragraph 194(1)(e) of the French version of the Act is replaced by the following: e) si le mode de règlement des différends applicable à l’égard de l’unité de négociation est l’arbitrage; (2) Paragraphs 194(1)(f) to (j) of the Act are replaced by the following: C. 40 Economic Action (f) the process for resolution of a dispute applicable to the bargaining unit is conciliation and a notice has been given under section 121 to the effect that the employer has, under section 120, designated positions in the bargaining unit and the employer has not notified the bargaining agent under subsection 122(2); (3) Paragraph 194(1)(k) of the French version of the Act is replaced by the following: k) si le mode de règlement des différends applicable à l’égard de l’unité de négociation est la conciliation et qu’aucune commission de l’intérêt public n’a été établie pour aider l’employeur et l’organisation syndicale, à titre d’agent négociateur de l’unité de négociation, à conclure ou à réviser la convention collective, sauf si l’organisation syndicale a été avisée conformément au paragraphe 162(3) qu’une telle commission ne serait pas établie; (4) Subsection 194(2) of the Act is replaced by the following: Essential services (2) No employee organization shall declare or authorize a strike the effect of which is or would be to involve the participation of any employee who occupies a position that is designated under section 120, and no officer or representative of an employee organization shall counsel or procure the declaration or authorization of a strike in respect of a bargaining unit or the participation of those employees in a strike. 323. (1) Paragraph 196(e) of the French version of the Act is replaced by the following: e) s’il appartient à une unité de négociation pour laquelle le mode de règlement des différends est l’arbitrage; (2) Paragraphs 196(f) to (k) of the Act are replaced by the following: (f) is included in a bargaining unit for which the process for resolution of a dispute is conciliation and in respect of which a notice has been given under section 121 to the effect Plan d’action écono that the employer has, under section 120, designated positions in the bargaining unit and the employer has not notified the bargaining agent under subsection 122(2); (g) occupies a position that has been designated under section 120; (3) Paragraph 196(l) of the French version of the Act is replaced by the following: l) s’il appartient à une unité de négociation pour laquelle le mode de règlement des différends est la conciliation et à l’égard de laquelle aucune commission de l’intérêt public n’a été établie pour aider l’employeur et l’agent négociateur de l’unité de négociation à conclure ou à réviser la convention collective, sauf si l’agent négociateur a été avisé conformément au paragraphe 162(3) qu’aucune commission ne serait établie; 324. Section 199 of the Act is replaced by the following: Obstruction 199. No person shall impede or prevent or attempt to impede or prevent an employee from entering or leaving the employee’s place of work if the employee occupies a position that is designated under section 120. 325. (1) Subsection 208(2) of the Act is replaced by the following: Limitation (2) An employee may not present an individual grievance in respect of which an administrative procedure for redress is provided under any Act of Parliament. (2) Subsection 208(4) of the Act is replaced by the following: Agreement required (4) Unless the grievance is in respect of a discriminatory practice set out in section 7, 8, 10 or 14 of the Canadian Human Rights Act, an employee who is included in a bargaining unit may present an individual grievance only if the employee has the approval of and is represented by the bargaining agent for the bargaining unit. (3) Section 208 of the Act is amended by adding the following after subsection (7): C. 40 Discriminatory practices (8) An individual grievance in respect of a discriminatory practice set out in section 7, 8, 10 or 14 of the Canadian Human Rights Act must be presented at the first level in the grievance process within one year after the last of the acts or omissions that gave rise to the grievance, or any longer period that the Board considers appropriate in the circumstances. Dismissal (9) An individual grievance may be dismissed at any level of the grievance process if the grievance is considered to be trivial, frivolous, vexatious or made in bad faith. If it is dismissed, the employee must be informed in writing of the dismissal and the reasons for it. Economic Action 326. (1) Subsection 209(1) of the Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after that paragraph: (c.1) a discriminatory practice set out in section 7, 8, 10 or 14 of the Canadian Human Rights Act; or (2) Subsection 209(2) of the Act is replaced by the following: Agreement required (2) Unless the grievance is in respect of a discriminatory practice set out in section 7, 8, 10 or 14 of the Canadian Human Rights Act, an employee who is included in a bargaining unit may refer an individual grievance to adjudication only if the bargaining agent for the bargaining unit has agreed to represent the employee in the adjudication proceedings. 327. Section 210 of the Act is repealed. 328. Section 211 of the Act is renumbered as subsection 211(1) and is amended by adding the following: Discriminatory practice (2) Subsection (1) does not apply in respect of the referral to adjudication of an individual grievance in respect of a discriminatory practice set out in section 7, 8, 10 or 14 of the Canadian Human Rights Act. 329. Subsection 215(4) of the Act is replaced by the following: 2013 Limitation Plan d’action écono (4) A bargaining agent may not present a group grievance in respect of which an administrative procedure for redress is provided under any Act of Parliament. 330. Section 217 of the Act is repealed. 331. Subsections 220(1) and (2) of the Act are replaced by the following: Right of employer and bargaining agent 220. (1) If the employer and a bargaining agent are bound by an arbitral award or have entered into a collective agreement and the employer or the bargaining agent seeks to enforce an obligation that is alleged to arise out of the award or agreement, other than an obligation the enforcement of which may be the subject of a grievance of an employee in the bargaining unit to which the agreement or award applies, either of them may present a policy grievance to the other. Limitation (2) Neither the employer nor a bargaining agent may present a policy grievance in respect of which an administrative procedure for redress is provided under any other Act of Parliament. 332. Section 222 of the Act is repealed. 333. (1) Paragraph 226(1)(h) of the Act is replaced by the following: (h) give relief in accordance with any of paragraphs 53(2)(b) to (e) or subsection 53(3) of the Canadian Human Rights Act; (2) Paragraph 226(1)(j) of the Act is replaced by the following: (j) summarily dismiss grievances that in the adjudicator’s opinion are trivial, frivolous, vexatious or made in bad faith. 334. Section 232 of the Act is replaced by the following: Decision in respect of policy grievances 232. An adjudicator’s decision in respect of a policy grievance is limited to one or more of the following: (a) declaring the correct interpretation of a collective agreement or an arbitral award; (b) declaring that the collective agreement or arbitral award has been contravened; and C. 40 Economic Action (c) requiring the employer or bargaining agent, as the case may be, to interpret the collective agreement or arbitral award in a specified manner, without giving it retroactive effect. 335. Section 235 of the Act is replaced by the following: Individual grievance — paragraph 209(1)(a) 235. (1) Subject to subsection (3), if an individual grievance that is related to matters referred to in paragraph 209(1)(a) is referred to adjudication by an aggrieved employee, the expenses of the adjudication are to be borne in equal parts by the employer and the bargaining agent that represents the aggrieved employee in the adjudication proceedings. Paragraph 209(1)(b) or (c) (2) If an individual grievance that is related to matters referred to in paragraph 209(1)(b) or (c) is referred to adjudication by an aggrieved employee who is included in a bargaining unit, the expenses of the adjudication are to be borne in equal parts by the bargaining agent and the deputy head responsible for the portion of the public service that employs the aggrieved employee in the adjudication proceedings. Paragraph 209(1)(a) and paragraph 209(1)(b) or (c) (3) If an individual grievance that is related to matters referred to in paragraph 209(1)(a) and matters referred to in paragraph 209(1)(b) or (c) or to matters in both of those paragraphs is referred to adjudication by an aggrieved employee, the expenses of the adjudication are to be borne in equal parts by the bargaining agent and the deputy head responsible for the portion of the public service that employs the aggrieved employee in the adjudication proceedings. Paragraph 209(1)(c.1) (4) If an individual grievance that is related to matters referred to in paragraph 209(1)(c.1) is referred to adjudication by an aggrieved employee who is included in a bargaining unit, the expenses of the adjudication are to be borne by the Board. Paragraph 209(1)(d) (5) If an individual grievance that is related to matters referred to in paragraph 209(1)(d) is referred to adjudication by an aggrieved employee who is included in a bargaining unit, the Plan d’action écono expenses of the adjudication are to be borne in equal parts by the employer and the bargaining agent that represents the aggrieved employee in the adjudication proceedings. Paragraph 209(1)(b), (c), (c.1) or (d) (6) If an individual grievance that is related to matters referred to in paragraph 209(1)(b), (c), (c.1) or (d) is referred to adjudication by an aggrieved employee who is not included in a bargaining unit, the expenses of the adjudication are to be borne by the Board. Recovery (7) Any amount that by this section is payable by a bargaining agent may be recovered as a debt due to Her Majesty in right of Canada. The bargaining agent is deemed to be a person for the purposes of this subsection. Determination by Chairperson (8) For the purpose of this section, the expenses of the adjudication are determined by the Chairperson. Group grievance 235.1 (1) If a group grievance is referred to adjudication, the expenses of the adjudication are to be borne in equal parts by the employer and the bargaining agent that represents the aggrieved employees in the adjudication proceedings. Recovery (2) Any amount that by subsection (1) is payable by a bargaining agent may be recovered as a debt due to Her Majesty in right of Canada. The bargaining agent is deemed to be a person for the purposes of this subsection. Determination by Chairperson (3) For the purpose of this section, the expenses of the adjudication are determined by the Chairperson. Policy grievance 235.2 (1) If a policy grievance is referred to adjudication, the expenses of the adjudication are to be borne in equal parts by the employer and the bargaining agent to the adjudication proceedings. Recovery (2) Any amount that by subsection (1) is payable by a bargaining agent may be recovered as a debt due to Her Majesty in right of Canada. The bargaining agent is deemed to be a person for the purposes of this subsection. C. 40 Determination by Chairperson (3) For the purpose of this section, the expenses of the adjudication are determined by the Chairperson. Economic Action 336. (1) Subsection 237(1) of the Act is amended by adding “and” at the end of paragraph (g), by striking out “and” at the end of paragraph (h) and by repealing paragraph (i). (2) Section 237 of the Act is amended by adding the following after subsection (1): Extensions (1.1) Regulations made under paragraph (1)(d), (f) or (h) may provide for extensions of time only in circumstances that the Board considers to be exceptional. 337. Subsection 247(1) of the Act is replaced by the following: Remuneration and expenses 247. (1) Members of arbitration boards, mediators, adjudicators and persons seized of referrals under subsection 182(1) are entitled to be paid the remuneration and expenses that may be fixed by the Governor in Council. Transitional Provisions Definitions “commencement day” « date de référence » 338. (1) The following definitions apply in this section. “commencement day” means the day on which this Act receives royal assent. “the Act” « Loi » “the Act” means the Public Service Labour Relations Act. Words and expressions (2) Unless the context otherwise requires, words and expressions used in this section have the same meaning as in the Act. Application of provisions enacted by this Act (3) Subject to subsections (4) to (7), the provisions of the Act, as enacted by sections 294 to 306, subsection 307(1), sections 308 to 314, subsection 316(1) and sections 317 to 324 also apply in respect of the following bargaining units: Plan d’action écono (a) a bargaining unit in respect of which a notice to commence bargaining collectively with a view to entering into, renewing or revising a collective agreement has been given before the commencement day; (b) a bargaining unit that is bound by a collective agreement or arbitral award that is in force on the commencement day and that expires on that day or at any time after that day, and in respect of which no notice to bargain collectively has been given before the commencement day; and (c) a bargaining unit in respect of which no notice to bargain collectively for the purpose of entering into a first collective agreement has been given before the commencement day. Arbitration board established (4) The provisions of the Act, as they read immediately before the commencement day, continue to apply in respect of a bargaining unit that is referred to in paragraph (3)(a) until an arbitral award is made in respect of the bargaining unit if, before the commencement day, (a) a request for arbitration was made by the employer or the bargaining agent for the bargaining unit; and (b) the Chairperson had notified the parties of the establishment of an arbitration board. Public interest commission established (5) The provisions of the Act, as they read immediately before the commencement day, continue to apply in respect of a bargaining unit that is referred to in paragraph (3)(a) until a collective agreement is entered into by parties if, before the commencement day, (a) a request for conciliation was made by the employer or the bargaining agent for the bargaining unit; and (b) the Chairperson had notified the parties of the establishment of a public interest commission. No essential services agreement entered (6) If, before the commencement day, arbitration or conciliation has been chosen by the bargaining agent representing a C. 40 Economic Action bargaining unit that is referred to in paragraph (3)(a) or (b) as the process for the resolution of disputes to which it may be a party and if, before that day, no essential services agreement has been entered into by the employer and the bargaining agent in relation to that bargaining unit, then, (a) the process for the resolution of disputes is conciliation; and (b) despite subsection 121(3) of the Act, as enacted by section 305, the notice that is referred to in subsection 121(1) of the Act, as enacted by section 305, must be given not later than 12 months after the commencement day. Essential services agreement entered into (7) If, before the commencement day, arbitration or conciliation has been chosen by the bargaining agent representing a bargaining unit that is referred to in paragraph (3)(a) or (b) as the process for the resolution of disputes to which it may be a party and if, before that day, an essential services agreement has been entered into by the employer and the bargaining agent in relation to that bargaining unit, then, the process for the resolution of disputes is (a) arbitration, if 80% or more of the positions in the bargaining unit were, immediately before the commencement day, necessary for the employer to provide an essential service; and (b) conciliation, if less than 80% of the positions in the bargaining unit were, immediately before the commencement day, necessary for the employer to provide an essential service. Application of subsection 105(2) (8) Subsection 105(2) of the Act, as that subsection read immediately before the commencement day, continues to apply in respect of a bargaining unit referred to in paragraph (3)(b) until an arbitral award is made or a collective agreement is entered into in respect of a bargaining unit. Positions — essential services agreement (9) If a bargaining unit is bound by an essential service agreement immediately before the commencement day, every position that is identified in the agreement as being Plan d’action écono necessary for the employer to provide essential services is deemed to be a position designated by the employer under section 120 of the Act, as enacted by section 305. However, subsection 124(1) of the Act, as enacted by section 305, does not apply in respect of any of those positions. Grievance R.S., c. H-6 339. The provisions of the Public Service Labour Relations Act, as it read immediately before the day on which sections 325 to 336 come into force, continue to apply in respect of every grievance presented under Part 2 of that Act before that day. Canadian Human Rights Act Amendments to the Act 340. Section 40.1 of the Canadian Human Rights Act is amended by adding the following after subsection (2): Public Service Labour Relations Act (3) A complaint must not be dealt with by the Commission under section 40 if the complaint is made by an employee, as defined in subsection 206(1) of the Public Service Labour Relations Act, against their employer, as defined in subsection 2(1) of that Act and it alleges that the employer has engaged in a discriminatory practice set out in section 7, 8, 10 or 14. Public Service Employment Act (4) A complaint must not be dealt with by the Commission under section 40 if the complaint is made by a person against the Public Service Commission or a deputy head as defined in subsection 2(1) of the Public Service Employment Act and it alleges that a discriminatory practice set out in section 7, 8, 10 or 14 has been engaged in in relation to (a) an appointment or proposed appointment in an internal appointment process under that Act; (b) the revocation of an appointment under that Act; or (c) the laying off of employees under that Act. C. 40 Economic Action Transitional Provision Complaints 2003, c. 22, ss. 12 and 13 341. The provisions of the Canadian Human Rights Act, as that Act read immediately before the day on which section 340 comes into force, continue to apply in respect of every complaint filed with or initiated by the Canadian Human Rights Commission before that day. Public Service Employment Act Amendments to the Act 342. (1) Paragraph 35(1)(b) of the Public Service Employment Act is replaced by the following: (b) has the right to make a complaint under section 77 or 78. (2) Paragraph 35(2)(b) of the Act is replaced by the following: (b) has the right to make a complaint under section 77 or 78. 2005, c. 21, s. 115 343. Paragraph 35.1(1)(b) of the Act is replaced by the following: (b) has the right to make a complaint under section 77 or 78. 2006, c. 9, s. 101 344. Paragraph 35.2(b) of the Act is replaced by the following: (b) has the right to make a complaint under section 77 or 78. 2006, c. 9, s. 101 345. Paragraph 35.3(b) of the Act is replaced by the following: (b) has the right to make a complaint under section 77 or 78. 346. Subsection 58(2) of the Act is replaced by the following: Extension by deputy head (2) A deputy head may extend the specified term, and the extension does not constitute an appointment or deployment or entitle any person to make a complaint under section 77 or 78. 347. Subsection 59(2) of the Act is replaced by the following: 2013 Not an appointment or deployment Plan d’action écono (2) A conversion under subsection (1) does not constitute an appointment or deployment or entitle any person to make a complaint under section 77 or 78. 348. Subsections 64(1) and (2) of the Act are replaced by the following: Laying off of employees 64. (1) If an employee’s services are no longer required by reason of lack of work, the discontinuance of a function or the transfer of work or a function outside those portions of the federal public administration named in Schedule I, IV or V to the Financial Administration Act, the deputy head may lay off the employee, in which case the deputy head shall so advise the employee. Selection of employees (2) If the deputy head determines under subsection (1) that some but not all of the employees in any part of the deputy head’s organization who occupy positions at the same group and level and perform similar duties are to be laid off, the employees to be laid off shall be selected in accordance with the Commission’s regulations. 349. (1) Subsection 65(1) of the Act is replaced by the following: Complaint to Tribunal re lay-off 65. (1) If some but not all of the employees in a part of an organization who occupy positions at the same group and level and perform similar duties are informed by the deputy head that they will be laid off, any employee selected for lay-off may make a complaint to the Tribunal, in the manner and within the time fixed by the Tribunal’s regulations, that his or her selection constituted an abuse of authority. (2) Subsections 65(5) and (6) of the Act are replaced by the following: Discriminatory practice (5) If the Tribunal determines that the Commission or the deputy head has engaged in a discriminatory practice set out in section 7, 8, 10 or 14 of the Canadian Human Rights Act, it may order that the Commission or deputy head, as the case may be, cease the discriminatory practice and take measures to redress the C. 40 Economic Action practice or to prevent the same or a similar practice from occurring in the future or it may make any order that may be made under any of paragraphs 53(2)(b) to (e) or subsection 53(3) of that Act. (3) Subsection 65(8) of the Act is repealed. 350. The Act is amended by adding the following after section 76: Discriminatory practice 76.1 (1) If the Tribunal finds a complaint under section 74 to be substantiated and it determines that the Commission or the deputy head has engaged in a discriminatory practice set out in section 7, 8, 10 or 14 of the Canadian Human Rights Act, it may (a) order that the Commission or deputy head, as the case may be, cease the discriminatory practice and take measures to redress the practice or to prevent the same or a similar practice from occurring in the future; or (b) make any order that may be made under any of paragraphs 53(2)(b) to (e) or subsection 53(3) of that Act. Application of Canadian Human Rights Act (2) In considering whether a complaint is substantiated, the Tribunal may interpret and apply the Canadian Human Rights Act, other than its provisions relating to the right to equal pay for work of equal value. 351. Sections 77 to 79 of the Act are replaced by the following: Grounds of complaint 77. (1) When the Commission has made or proposed an appointment in an internal appointment process, a person referred to in subsection (2) may, in the manner and within the period provided by the Tribunal’s regulations, make a complaint to the Tribunal that he or she was not appointed or proposed for appointment by reason of (a) an abuse of authority by the Commission in the exercise of its authority under subsection 30(2); (b) an abuse of authority by the Commission in choosing between an advertised and a nonadvertised internal appointment process; or Plan d’action écono (c) the failure of the Commission to assess the complainant in the official language of his or her choice as required by subsection 37(1). Persons entitled to make complaint (2) The following persons may make a complaint under subsection (1): (a) in the case of an advertised internal appointment process, a person who is an unsuccessful candidate in the area of selection determined under section 34 and who has been determined by the Commission to meet the essential qualifications for the work to be performed as established by the deputy head under paragraph 30(2)(a); and (b) in the case of a non-advertised internal appointment process, a person who is in the area of selection determined under section 34. Excluded grounds (3) The Tribunal may not consider an allegation that fraud occurred in an appointment process or that an appointment or proposed appointment was not free from political influence. When no right to complain (4) No complaint may be made under subsection (1) in respect of an appointment under subsection 15(6) (reappointment on revocation by deputy head), section 40 (priorities — surplus employees), subsection 41(1) or (4) (other priorities), section 73 (reappointment on revocation by Commission) or section 86 (reappointment following Tribunal order), or under any regulations made under paragraph 22(2)(a). Corrective action when complaint upheld (5) If the Tribunal finds the complaint to be substantiated, it may order the Commission to revoke the appointment or not to make the appointment, as the case may be, and to take any corrective action that the Tribunal considers appropriate. C. 40 Grounds of complaint — person not meeting qualifications 78. (1) When, in the case of an advertised internal appointment process, the Commission has made or proposed an appointment, a person who is an unsuccessful candidate in the area of selection determined under section 34 and who has been determined by the Commission not to meet the essential qualifications for the work to be performed as established by the deputy head under paragraph 30(2)(a) or the qualifications considered by the deputy head under subparagraph 30(2)(b)(i) to be an asset for that work may, in the manner and within the period provided by the regulations, make a complaint to the Tribunal that the Commission Economic Action (a) has abused its authority under subsection 30(2) in making that determination in relation to those qualifications; or (b) has failed to assess the complainant in the official language of the complainant’s choice as required by subsection 37(1). When no right to complain (2) No complaint may be made under subsection (1) in respect of an appointment under subsection 15(6) (reappointment on revocation by deputy head), section 40 (priorities — surplus employees), subsection 41(1) or (4) (other priorities), section 73 (reappointment on revocation by Commission) or section 86 (reappointment following Tribunal order), or under any regulations made under paragraph 22(2)(a). Corrective action when complaint upheld (3) If the Tribunal finds the complaint to be substantiated, it may order the Commission to revoke the appointment or not to make the appointment, as the case may be, and to take any corrective action that the Tribunal considers appropriate. Right to be heard 79. A person making a complaint under section 77 or 78, the person appointed or proposed for appointment, the deputy head and the Commission — or their representatives — are entitled to be heard by the Tribunal. Plan d’action écono 352. Section 80 of the English version of the Act is replaced by the following: Application of Canadian Human Rights Act 80. In considering whether a complaint under section 77 or 78 is substantiated, the Tribunal may interpret and apply the Canadian Human Rights Act, other than its provisions relating to the right to equal pay for work of equal value. 353. Sections 81 and 82 of the Act are replaced by the following: Corrective action when complaint upheld 81. (1) If the Tribunal finds a complaint under section 77 or 78 to be substantiated, the Tribunal may (a) order the Commission or the deputy head to revoke the appointment or not to make the appointment, as the case may be, and to take any corrective action that the Tribunal considers appropriate; and (b) if it has determined that the Commission or the deputy head has engaged in a discriminatory practice set out in section 7, 8, 10 or 14 of the Canadian Human Rights Act, (i) order that the Commission or deputy head, as the case may be, cease the discriminatory practice and take measures to redress the practice or to prevent the same or a similar practice from occurring in the future; or (ii) make any order that may be made under any of paragraphs 53(2)(b) to (e) or subsection 53(3) of that Act. Restriction (2) The Tribunal may not order the Commission or the deputy head to make an appointment or to conduct a new appointment process if the Commission or the deputy head, as the case may be, has not been determined to have engaged in a discriminatory practice set out in section 7, 8, 10 or 14 of the Canadian Human Rights Act. 354. Paragraph 83(a) of the Act is replaced by the following: (a) the person who made the complaint under section 77 or 78, C. 40 Economic Action 355. Section 84 of the Act is amended by striking out “and” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) if the complaint involved a discriminatory practice set out in section 7, 8, 10 or 14 of the Canadian Human Rights Act, make any order against the deputy head or the Commission that the Tribunal considers appropriate in the circumstances. 356. Subsection 88(2) of the Act is replaced by the following: Mandate (2) The Tribunal’s mandate is to consider and dispose of complaints made under subsection 65(1) and sections 74, 77, 78 and 83. 357. Section 99 of the Act is amended by adding the following after subsection (2): Dismissing complaint (2.1) The Tribunal may summarily dismiss a complaint if the complainant fails to comply with any procedures set out in this Act, or the Tribunal’s regulations, in relation to a complaint. Dismissing complaint (2.2) The Tribunal may summarily dismiss a complaint if the deputy head has taken the corrective action that the Tribunal considers appropriate in relation to the complaint. 358. Section 101 of the Act is replaced by the following: Copy of decision provided 101. The Tribunal shall render a decision on a complaint made under subsection 65(1) or section 74, 77, 78 or 83 and provide a copy of it — including any written reasons — and any accompanying order to the Commission and to each person who exercised the right to be heard on the complaint. 359. (1) Paragraph 109(a) of the Act is replaced by the following: (a) the manner in which and the time within which a complaint may be made under subsection 65(1) or section 74, 77, 78 or 83; Plan d’action écono (2) Section 109 of the Act is amended by adding “and” at the end of paragraph (c) and by repealing paragraph (d). Transitional Provision Complaints 2009, c. 2. s. 394 360. The provisions of the Public Service Employment Act, as it Act read immediately before the day on which sections 348 to 357 come into force, continue to apply in respect of every complaint made under that Act before that day. Public Sector Equitable Compensation Act 361. Section 17 of the Public Sector Equitable Compensation Act is replaced by the following: Arbitration 17. If arbitration has been chosen under subsection 104(1) of the Public Service Labour Relations Act as, or is, by reason of subsection 104(2) of that Act, the process for the resolution of disputes, questions concerning the provision of equitable compensation to employees may be the subject of a request for arbitration under subsection 136(1) of that Act. 362. Section 20 of the Act is replaced by the following: Conciliation 20. If conciliation is the process for the resolution of disputes by reason of section 103 of the Public Service Labour Relations Act, questions concerning the provision of equitable compensation to employees may be the subject of a request for conciliation under subsection 161(1) of that Act. Coordinating Amendments 2009, c. 2 363. (1) In this section, “other Act” means the Budget Implementation Act, 2009. (2) If section 400 of the other Act comes into force before section 295 of this Act, then section 13 of the Public Service Labour Relations Act is replaced by the following: C. 40 Mandate 13. The Board’s mandate is to provide adjudication services and mediation services in accordance with this Act and the Public Sector Equitable Compensation Act. Economic Action (3) If section 295 of this Act comes into force before section 400 of the other Act, then that section 400 is replaced by the following: 400. Section 13 of the Public Service Labour Relations Act is replaced by the following: Mandate 13. The Board’s mandate is to provide adjudication services and mediation services in accordance with this Act and the Public Sector Equitable Compensation Act. (4) If section 295 of this Act comes into force on the same day as section 400 of the other Act, then that section 400 is deemed to have come into force before that section 295 and subsection (2) applies as a consequence. Coming into Force Subsections 307(2) and 316(2) 364. (1) Subsections 307(2) and 316(2) come into force on the day on which section 17 of the Public Sector Equitable Compensation Act comes into force. Sections 325 to 336, 340 and 342 to 359 (2) Sections 325 to 336, 340 and 342 to 359 come into force on a day to be fixed by order of the Governor in Council. DIVISION 18 REORGANIZATION OF FEDERAL PUBLIC SERVICE LABOUR RELATIONS AND EMPLOYMENT BOARDS Public Service Labour Relations and Employment Board Act Enactment of Act 365. The Public Service Labour Relations and Employment Board Act is enacted as follows: An Act to establish the Public Service Labour Relations and Employment Board Plan d’action écono SHORT TITLE Short title 1. This Act may be cited as the Public Service Labour Relations and Employment Board Act. INTERPRETATION Definitions “bargaining agent” « agent négociateur » “employer” « employeur » “Minister” « ministre » 2. The following definitions apply in this Act. “bargaining agent” has the same meaning as in subsection 2(1) of the Public Service Labour Relations Act. “employer” has the same meaning as in subsection 2(1) of the Public Service Labour Relations Act. “Minister” means the Minister who is designated under section 3. DESIGNATION OF MINISTER Power of Governor in Council 3. The Governor in Council may, by order, designate any federal minister, other than a member of the Treasury Board, to be the Minister referred to in this Act. PUBLIC SERVICE LABOUR RELATIONS AND EMPLOYMENT BOARD ESTABLISHMENT AND COMPOSITION Establishment of Board Board’s composition 4. (1) A board is established, to be known as the Public Service Labour Relations and Employment Board. (2) The Board is composed of (a) a Chairperson, who is to hold office on a full-time basis; (b) not more than two Vice-chairpersons, who are to hold office on a full-time basis; (c) not more than 10 other members who are to hold office on a full-time basis; and (d) any part-time members that the Governor in Council considers necessary to carry out the Board’s powers, duties and functions. APPOINTMENT OF MEMBERS Qualifications 5. (1) To be eligible to hold office as a member, a person must C. 40 Economic Action (a) be a Canadian citizen within the meaning of the Citizenship Act or a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act; (b) not hold any other office or employment under the employer; (c) not be a member of or hold an office or employment under an employee organization, as defined in subsection 2(1) of the Public Service Labour Relations Act, that is certified as a bargaining agent; and (d) not accept any office or employment, or carry on any activity, that is inconsistent with the person’s duties or functions. Exception (2) Despite paragraph (1)(b), a person is not ineligible to hold office as a member by reason only of holding office as a member of any board that may be constituted by the Commissioner in Council of the Northwest Territories or the Legislature of Yukon or the Legislature for Nunavut with powers, duties and functions similar to those of the Board. Appointments of other members from list 6. (1) Every member, other than the Chairperson or a Vice-chairperson, must be appointed from among eligible persons whose names are on a list prepared by the Chairperson after consultation with the employer and the bargaining agents. Contents (2) The Chairperson must set out on the list (a) the names of all eligible persons who are recommended by the employer; (b) the names of all eligible persons who are recommended by the bargaining agents; and (c) the names of any other eligible persons whom the Chairperson considers suitable for appointment. Equal numbers (3) The appointment of members, other than the Chairperson and the Vice-chairpersons, is to be made so as to ensure that, to the extent possible, an equal number are appointed from among persons recommended by the employer and from among persons recommended by the bargaining agents. Plan d’action écono Nonrepresentative Board (4) Despite being recommended by the employer or the bargaining agents, a member does not represent either the employer or the employees and must act impartially in the exercise of their powers and the performance of their duties and functions. Residence of full-time members 7. A full-time member must reside in the National Capital Region as it is described in the schedule to the National Capital Act or within any distance of it that the Governor in Council may determine. Appointment of members 8. (1) Each member is to be appointed by the Governor in Council, on the Minister’s recommendation, to hold office during good behaviour and may be removed by the Governor in Council for cause. Term of office (2) A full-time member may be appointed for a term of office that is not more than five years and a part-time member may be appointed for a term of office that is not more than three years. Reappointment (3) A member is eligible for reappointment on the expiry of any term of office. Completion of duties and functions (4) A person who ceases to be a member for any reason other than removal may, at the request of the Chairperson, within eight weeks after ceasing to be a member, carry out and complete any duties or functions that they would otherwise have had in connection with any matter that came before the Board while they were still a member and in respect of which there was any proceeding in which they participated as a member. For that purpose, the person is deemed to be a part-time member. Oath or solemn affirmation 9. Before beginning their duties or functions, a person who is appointed as a member of the Board must take an oath or make a solemn affirmation in the following form before a commissioner of oaths or other person having authority to administer oaths or solemn affirmations: I, ...................., do swear (or solemnly affirm) that I will faithfully, truly and impartially, to the best of my judgment, skill and ability, execute and perform the office of member (or Chairperson or Vice-chairperson) of the Public Service Labour Relations and Employment Board. C. 40 Economic Action REMUNERATION Remuneration 10. Every member and former member referred to in subsection 8(4) (a) is to be paid the remuneration that may be determined by the Governor in Council; and (b) is entitled to be paid reasonable travel and other expenses incurred by them in the course of their duties while absent from, in the case of full-time members, their ordinary place of work and, in the case of part-time members, their ordinary place of residence. APPLICATION OF OTHER ACTS Application of Public Service Superannuation Act 11. A full-time member is deemed to be employed in the public service for the purposes of the Public Service Superannuation Act. Application of certain Acts 12. A member is deemed to be an employee for the purposes of the Government Employees Compensation Act and to be employed in the federal public administration for the purposes of regulations made under section 9 of the Aeronautics Act. HEAD OFFICE AND MEETINGS Head office 13. The Board’s head office is to be in the National Capital Region as it is described in the schedule to the National Capital Act but the Board may, with the approval of the Governor in Council, establish any regional offices that the Chairperson considers necessary for the exercise of the Board’s powers and the performance of its duties and functions. Services and facilities 14. In exercising its powers and performing its duties and functions, the Board may use any services and facilities of departments, boards and agencies of the Government of Canada that are appropriate for the Board’s operation. Meetings 15. (1) Meetings of the Board are to be held at any date, time and place that the Chairperson considers appropriate for the conduct of the Board’s business. Off-site participation (2) A meeting of the Board may be held by any means of telecommunication that permits all persons who are participating to Plan d’action écono communicate adequately with each other. A person who is participating by such means is deemed to be present at the meeting. Quorum 16. The Chairperson, one Vice-chairperson and a majority of the other full-time members constitute a quorum at a meeting of the Board. Attendance of part-time members at meetings 17. A part-time member is not entitled to attend a meeting of the Board, but may attend at the Chairperson’s invitation. Decision of majority 18. A decision of a majority of the Board’s members who are present at a meeting of the Board is a decision of the Board. BOARD’S POWERS, DUTIES AND FUNCTIONS Powers, duties and functions 19. The Board is to exercise the powers and perform the duties and functions that are conferred or imposed on it by this Act or any other Act of Parliament. Powers of Board 20. The Board has, in relation to any matter before it, the power to (a) summon and enforce the attendance of witnesses and compel them to give oral or written evidence on oath in the same manner as a superior court of record; (b) order pre-hearing procedures, including pre-hearing conferences that are held in private, and determine the date, time and place of the hearings for those procedures; (c) order that a pre-hearing conference or a hearing be conducted using any means of telecommunication that permits all persons who are participating to communicate adequately with each other; (d) administer oaths and solemn affirmations; (e) accept any evidence, whether admissible in a court of law or not; and (f) compel, at any stage of a proceeding, any person to produce the documents and things that may be relevant. C. 40 Frivolous matters 21. The Board may dismiss summarily any matter that in its opinion is trivial, frivolous, vexatious or was made in bad faith. Determination without oral hearing 22. The Board may decide any matter before it without holding an oral hearing. General power to assist parties 23. The Board, or any of its members or employees that it designates, may, if the parties agree, assist the parties in resolving any issues in dispute at any stage of a proceeding and by any means that the Board considers appropriate, without prejudice to the Board’s power to determine issues that have not been settled. Delegation by Board Economic Action 24. The Board may (a) authorize the Chairperson to exercise any of its powers or perform any of its duties or functions, other than the power to make regulations; and (b) authorize any person to exercise any of its powers under paragraphs 20(d) to (f) and require the person to report to it on what the person has done. CHAIRPERSON Chief executive officer 25. The Chairperson is the chief executive officer of the Board and has supervision over and direction of the Board’s work, including (a) the assignment and reassignment of matters that the Board is seized of to panels; (b) the composition of panels; and (c) the determination of the date, time and place of hearings. Delegation by Chairperson 26. The Chairperson may authorize a Vicechairperson to exercise any of the Chairperson’s powers or perform any of the Chairperson’s duties or functions, including powers, duties or functions delegated to the Chairperson by the Board. Acting Chairperson 27. (1) If the Chairperson is absent or unable to act or the office of Chairperson is vacant, a Vice-chairperson designated by the Minister is to act as Chairperson. Plan d’action écono 2013 Absence of Chairperson and Vicechairpersons (2) If the Chairperson and the Vice-chairpersons are absent or unable to act, or all of those offices are vacant, the Minister may designate a member to act as Chairperson but no member so designated has authority to act as Chairperson for more than 90 days without the Governor in Council’s approval. HUMAN RESOURCES Responsibility for human resources management 28. The Chairperson is authorized, in respect of persons who are employed by the Board, to exercise the powers and perform the duties and functions of the Treasury Board under the Financial Administration Act that relate to human resources management within the meaning of paragraph 7(1)(e) and section 11.1 of that Act, and those of deputy heads under subsection 12(2) of that Act, including the determination of terms and conditions of employment of persons who are employed by the Board. Human resources 29. (1) The Chairperson may employ persons for the conduct of the Board’s work, fix their period of employment, establish their probationary periods, reject them on probation and lay them off. Political activities (2) Part 7 of the Public Service Employment Act applies to persons who are employed by the Board as if they were employees as defined in subsection 2(1) of that Act. Experts and advisors 30. (1) The Chairperson may engage on a temporary basis the services of mediators and other experts to assist the Board in an advisory capacity and, subject to the Governor in Council’s approval, fix their remuneration. Non-application of Public Service Superannuation Act (2) A person who is engaged under subsection (1) is not to be considered as being employed in the public service for the purposes of the Public Service Superannuation Act by reason only of being so engaged. PROTECTION Evidence respecting information obtained 31. A member of the Board, any person who is employed by the Board or any person who is engaged under subsection 30(1) is not competent or compellable to appear as a witness in any civil action, suit or other proceeding respecting C. 40 Economic Action information obtained in the exercise of their powers or the performance of their duties and functions. No disclosure of notes and drafts 32. Notes or draft orders or decisions of the Board or of any of its members are not to be disclosed without the consent of the person who made them. Immunity from proceedings 33. No criminal or civil proceedings lie against a member of the Board, any person who is employed by the Board, any person who is engaged under subsection 30(1) or any person who is acting on the Board’s behalf for anything done — or omitted to be done — or reported or said by that member or that person in good faith in the course of the exercise or performance or purported exercise or performance of their powers, duties or functions. REVIEW AND ENFORCEMENT OF ORDERS AND DECISIONS No review by court 34. (1) Every order or decision of the Board is final and is not to be questioned or reviewed in any court, except in accordance with the Federal Courts Act on the grounds referred to in paragraph 18.1(4)(a), (b) or (e) of that Act. Standing of Board (2) The Board has standing to appear in proceedings under subsection (1) for the purpose of making submissions regarding the standard of review to be used with respect to its orders or decisions and its jurisdiction, policies and procedures. No review by certiorari, etc. (3) Except as permitted by subsection (1), no order, decision or proceeding of the Board made or carried on under or purporting to be made or carried on under any Act of Parliament may, on any ground, including the ground that the order, decision or proceeding is beyond the Board’s jurisdiction to make or carry on or that, in the course of any proceeding, the Board for any reason exceeded or lost its jurisdiction, (a) be questioned, reviewed, prohibited or restrained; or Plan d’action écono (b) be made the subject of any proceedings in or any process of any court, whether by way of injunction, certiorari, prohibition, quo warranto or otherwise. Filing of Board’s orders in Federal Court 35. (1) The Board must, on the written request of any person or organization affected by any order of the Board, file a certified copy of the order, exclusive of the reasons for it, in the Federal Court, unless, in the Board’s opinion, (a) there is no indication, or likelihood, of failure to comply with the order; or (b) there is another good reason why the filing of the order in the Federal Court would serve no useful purpose. Effect of filing (2) An order of the Board becomes an order of the Federal Court when a certified copy of it is filed in that court, and it may subsequently be enforced as such. REGULATIONS Regulations 36. The Board may make regulations respecting (a) the practice and procedure for hearings and pre-hearing proceedings of the Board; (b) the use of any means of telecommunication in the conduct of its activities; (c) the hearing or determination of any application, complaint, question or dispute that may be made to, referred to or otherwise come before the Board; (d) the establishment of an expeditious procedure and matters that may be determined under that procedure; (e) the forms to be used in respect of any proceeding that may come before the Board; (f) the manner in which and the period during which evidence and information may be presented to the Board in connection with any proceeding that may come before it; (g) the time within which and the persons to whom notices, other than those referred to in subsections 130(1) and (2) of the Public Service Labour Relations Act, and other C. 40 Economic Action documents must be sent or given, and when the notices are deemed to have been sent, given or received; and (h) any other matters or things that are incidental or conducive to the exercise of the Board’s powers and the performance of its duties and functions. PANELS Panels 37. (1) Subject to subsection (2), matters of which the Board is seized are to be heard by a panel consisting of one member. Three-member panels (2) If the Chairperson considers that the complexity of a matter requires it, he or she may assign the matter to a panel consisting of three members. Chairperson of three-member panel (3) If the Chairperson is a member of a threeperson panel, he or she is to be its chairperson; otherwise, he or she must designate a member of it to be its chairperson. Member’s death or incapacity 38. (1) In the event of the death or incapacity of a member of a three-member panel, other than the death or incapacity of the chairperson of the panel, the chairperson of the panel may determine any matter that was before the panel and his or her decision is deemed to be the panel’s decision. Chairperson’s death or incapacity (2) In the event of the death or incapacity of the chairperson of a panel, or of the member when the panel consists of one member, the Chairperson must establish a new panel to hear and determine the matter on any terms and conditions that the Chairperson may specify for the protection and preservation of the rights and interests of the parties. Powers, rights and privileges 39. A panel has all of the Board’s powers, rights and privileges with respect to any matter assigned to the panel. Panel’s decision 40. (1) A decision made by a majority of the members of a panel is the decision of the panel or, if no decision is supported by the majority, the decision of the chairperson of the panel is the decision of the panel. Board’s decision (2) A decision of a panel is a decision of the Board. Plan d’action écono WITNESS FEES Payment of witness fees 41. A person who is summoned by the Board to attend as a witness at any of its proceedings is entitled to receive fees and allowances for so attending that are equal to those to which the person would be entitled if they were summoned to attend before the Federal Court. ANNUAL REPORT Obligation to prepare report 42. (1) As soon as feasible after the end of each fiscal year, the Board must prepare and submit to the Minister a report on its activities during the immediately preceding fiscal year, other than its activities under the Parliamentary Employment and Staff Relations Act. Tabling in Parliament (2) The Minister must cause the report to be tabled in each House of Parliament within the first 15 days on which that House is sitting after the Minister receives it. 2003, c. 22, s. 2 Public Service Labour Relations Act Amendments to the Act 366. (1) The definitions “adjudicator” and “Board” in subsection 2(1) of the Public Service Labour Relations Act are replaced by the following: “adjudicator” « arbitre de grief » “Board” « Commission » “adjudicator” means a person or board of adjudication to whom a grievance is referred under paragraph 223(2)(a), (b) or (c). “Board” means the Public Service Labour Relations and Employment Board that is established by subsection 4(1) of the Public Service Labour Relations and Employment Board Act. (2) Paragraph 2(3)(a) of the Act is replaced by the following: (a) the person is engaged under subsection 30(1) of the Public Service Labour Relations and Employment Board Act; or 2003, c. 22, s. 273 367. The headings before section 12 and sections 12 to 38 of the Act are replaced by the following: C. 40 Economic Action DIVISION 4 PUBLIC SERVICE LABOUR RELATIONS AND EMPLOYMENT BOARD Administration of Act 12. The Board administers this Act and it may exercise the powers and perform the duties and functions that are conferred or imposed on it by this Act, or as are incidental to the attainment of the objects of this Act, including the making of orders requiring compliance with this Act, with regulations made under it or with decisions made in respect of a matter coming before the Board. Adjudication services 13. The Board is to provide adjudication services that consist of the hearing of applications and complaints made under this Part, the referral of grievances to adjudication in accordance with Part 2 and the hearing of matters brought before the Board under Part 3. Mediation services 14. The Board is to provide mediation services that consist of (a) assisting parties in the negotiation of collective agreements and their renewal; (b) assisting parties in the management of the relations resulting from the implementation of collective agreements; (c) mediating in relation to grievances; and (d) assisting the Chairperson in discharging his or her responsibilities under this Act. National Joint Council 15. The Board is to provide facilities and administrative support to the National Joint Council. Powers 16. The Board has, in relation to any matter before it, the power to (a) examine any evidence that is submitted to it respecting membership of employees in an employee organization seeking certification and, in the case of a council of employee organizations seeking certification, in any employee organization forming part of the council; (b) examine documents forming or relating to the constitution or articles of association of any employee organization seeking Plan d’action écono certification and, in the case of a council of employee organizations seeking certification, those of any employee organization forming part of the council; (c) require the employer to post and keep posted in appropriate places any notice that the Board considers necessary to bring matters or proceedings before the Board to the attention of employees; (d) subject to any limitations that the Governor in Council may establish in the interests of defence or security, enter any premises of the employer where work is being or has been done by employees, inspect and view any work, material, machinery, appliance or article in the premises and require any person in the premises to answer all questions relating to the matter before it; (e) subject to any limitations that the Governor in Council may establish in the interests of defence or security, enter any premises of the employer for the purpose of conducting representation votes during working hours; and (f) authorize any person to do anything that the Board may do under paragraphs (a) to (e) and require the person to report to it on what the person has done. 368. Paragraphs 39(i) to (m) of the Act are replaced by the following: (l) the circumstances in which the following evidence may be received by it as evidence that any employees wish or do not wish to have a particular employee organization represent them as their bargaining agent, and the circumstances in which it must not make public any evidence so received: (i) evidence as to membership of employees in an employee organization, (ii) evidence of objection by employees to certification of an employee organization, and C. 40 Economic Action (iii) evidence of signification by employees that they no longer wish to be represented by an employee organization; and (m) any other matter that is incidental or conducive to the attainment of the objects of this Part. 369. Sections 40 and 41 of the Act are repealed. 2003, c. 22, s. 274 370. The heading before section 44 and sections 44 to 53 of the Act are repealed. 371. Section 147 of the Act is replaced by the following: Powers 147. (1) The arbitration board has all the powers of the Board set out in paragraphs 16(c) and (d) of this Act and paragraphs 20(a) and (d) to (f) of the Public Service Labour Relations and Employment Board Act. Delegation (2) The arbitration board may authorize any person to exercise any of its powers set out in paragraphs 16(c) and (d) of this Act and paragraphs 20(d) and (e) of the Public Service Labour Relations and Employment Board Act, and require that person to report to it on the exercise of those powers. 372. Section 174 of the Act is replaced by the following: Powers 174. (1) The public interest commission has all the powers of the Board set out in paragraphs 16(c) and (d) of this Act and paragraphs 20(a) and (d) to (f) of the Public Service Labour Relations and Employment Board Act. Delegation (2) The public interest commission may authorize any person to exercise any of its powers set out in paragraphs 16(c) and (d) of this Act and paragraphs 20(d) and (e) of the Public Service Labour Relations and Employment Board Act, and require that person to report to it on the exercise of those powers. 373. The headings before section 223 of the Act are replaced by the following: Plan d’action écono ADJUDICATION Notice to Board 374. Subsections 223(1) and (2) of the Act are replaced by the following: Notice 223. (1) A party who refers a grievance to adjudication must, in accordance with the regulations, give notice of the reference to the Board. Action to be taken by Chairperson (2) If the party specifies in the notice that an adjudicator is named in an applicable collective agreement, that an adjudicator has otherwise been selected by the parties or, if no adjudicator is so named or has been selected, that the party requests the establishment of a board of adjudication, then the Chairperson must, on receipt of the notice by the Board, (a) if the grievance is one arising out of a collective agreement and an adjudicator is named in the agreement, refer the matter to the adjudicator; (b) if the parties have selected an adjudicator, refer the matter to the adjudicator; and (c) if a board of adjudication has been requested and the other party has not objected in the time provided for in the regulations, establish the board and refer the matter to it. Board seized of grievance (2.1) If the notice does not specify any of the things described in subsection (2), or if a board of adjudication has been requested and the other party has objected in the time provided for in the regulations, the Board is seized of the grievance. 375. Section 225 of the Act is replaced by the following: Compliance with procedures 225. No grievance may be referred to adjudication until the grievance has been presented at all required levels in accordance with the applicable grievance process. 376. Sections 226 and 227 of the Act are replaced by the following: Powers of adjudicator 226. (1) An adjudicator may, in relation to any matter referred to adjudication, exercise any of the powers set out in paragraph 16(d) of this Act and sections 20 to 23 of the Public Service Labour Relations and Employment Board Act. C. 40 Powers of adjudicator and Board (2) An adjudicator or the Board may, in relation to any matter referred to adjudication, Economic Action (a) interpret and apply the Canadian Human Rights Act and any other Act of Parliament relating to employment matters, other than the provisions of the Canadian Human Rights Act that are related to the right to equal pay for work of equal value, whether or not there is a conflict between the Act being interpreted and applied and the collective agreement, if any; (b) give relief in accordance with paragraph 53(2)(e) or subsection 53(3) of the Canadian Human Rights Act; and (c) award interest in the case of grievances involving termination, demotion, suspension or financial penalty at a rate and for a period that the adjudicator or the Board, as the case may be, considers appropriate. 377. The heading before section 228 of the Act is replaced by the following: Decision 378. Subsections 228(1) and (2) of the Act are replaced by the following: Hearing of grievance 228. (1) If a grievance is referred to adjudication, the adjudicator or the Board, as the case may be, must give both parties to the grievance an opportunity to be heard. Decision on grievance (2) After considering the grievance, the adjudicator or the Board, as the case may be, must render a decision, make the order that the adjudicator or the Board consider appropriate in the circumstances, and then send a copy of the order — and, if there are written reasons for the decision, a copy of the reasons — to each party, to the representative of each party and to the bargaining agent, if any, for the bargaining unit to which the employee whose grievance it is belongs. The adjudicator must also deposit a copy of the order and, if there are written reasons for the decision, a copy of the reasons, with the Chairperson. Plan d’action écono 379. Sections 229 and 230 of the Act are replaced by the following: Decision requiring amendment 229. An adjudicator’s or the Board’s decision may not have the effect of requiring the amendment of a collective agreement or an arbitral award. Determination of reasonableness of opinion 230. In the case of an employee in the core public administration or an employee of a separate agency designated under subsection 209(3), in making a decision in respect of an employee’s individual grievance relating to a termination of employment or demotion for unsatisfactory performance, an adjudicator or the Board, as the case may be, must determine the termination or demotion to have been for cause if the opinion of the deputy head that the employee’s performance was unsatisfactory is determined by the adjudicator or the Board to have been reasonable. 380. The portion of section 231 of the Act before paragraph (a) is replaced by the following: Determination of consent requirement 231. An adjudicator or the Board, when seized of a grievance referred to in subparagraph 209(1)(c)(ii), may determine any question relating to whether 381. The portion of section 232 of the Act before paragraph (a) is replaced by the following: Decision in respect of certain policy grievances 232. If a policy grievance relates to a matter that was or could have been the subject of an individual grievance or a group grievance, an adjudicator’s or the Board’s decision in respect of the policy grievance is limited to one or more of the following: 382. Sections 233 and 234 of the Act are replaced by the following: No review by court 233. Subsections 34(1) and (3) of the Public Service Labour Relations and Employment Board Act apply, with any necessary modifications, to an adjudicator’s orders and decisions. Filing of order in Federal Court 234. (1) The Board must, on the request in writing of any person who was a party to the proceedings that resulted in an order of an adjudicator or the Board, as the case may be, file C. 40 Economic Action a certified copy of the order, exclusive of the reasons for it, in the Federal Court, unless, in the opinion of the Board, (a) there is no indication, or likelihood, of failure to comply with the order; or (b) there is another good reason why the filing of the order in the Federal Court would serve no useful purpose. Non-application (2) Section 35 of the Public Service Labour Relations and Employment Board Act does not apply to an order of the Board referred to in subsection (1). Effect of filing (3) An order of an adjudicator or the Board becomes an order of the Federal Court when a certified copy of it is filed in that court, and it may subsequently be enforced as such. 383. Subsection 235(2) of the Act is replaced by the following: Aggrieved employee represented by agent (2) If an aggrieved employee is represented in the adjudication by a bargaining agent, the bargaining agent is liable to pay and must remit to the Board any part of the costs of the adjudication that may be determined by the Chairperson with the Board’s approval. 384. (1) Subparagraph 240(a)(ii) of the Act is replaced by the following: (ii) the “Board” is to be read as a reference to the Public Service Labour Relations and Employment Board, (2) Paragraphs 240(b) and (c) of the Act are replaced by the following: (b) section 156 of that Act does not apply in respect of the Public Service Labour Relations and Employment Board; and (c) the provisions of this Act apply, with any necessary modifications, in respect of matters brought before the Public Service Labour Relations and Employment Board. 385. Section 243 of the Act is replaced by the following: 2013 Evidence respecting information obtained Plan d’action écono 243. Members of arbitration boards, members of public interest commissions, mediators, adjudicators and persons seized of referrals under subsection 182(1) are not competent or compellable to appear as witnesses in any civil action, suit or other proceeding respecting information obtained in the discharge of their functions under this Act. 386. Paragraph 244(a) of the Act is replaced by the following: (a) notes or draft orders or decisions of an adjudicator; 387. Section 245 of the Act is replaced by the following: Criminal or civil proceedings 245. No criminal or civil proceedings lie against a member of an arbitration board, a member of a public interest commission, a mediator, an adjudicator or a person seized of a referral under subsection 182(1) for anything done — or omitted to be done — or reported or said in good faith in the course of the exercise or performance or purported exercise or performance of any power, duty or function under this Act. 388. Subsection 247(1) of the Act is replaced by the following: Remuneration and expenses 247. (1) Members of arbitration boards, mediators, adjudicators and persons seized of referrals under subsection 182(1) are entitled to be paid the remuneration and expenses that may be fixed by the Governor in Council. 389. Section 248 of the Act is replaced by the following: Payment of witness fees 248. A person who is summoned by an arbitration board, a public interest commission or an adjudicator to attend as a witness at any proceeding under this Act is entitled to receive fees and allowances for so attending that are equal to those to which the person would be entitled if summoned to attend before the Federal Court. 390. Section 251 of the Act and the heading before it are repealed. C. 40 Economic Action Transitional Provisions Definitions 391. The following definitions apply in sections 392 to 402. “former Board” « ancienne Commission » “former Board” means the Public Service Labour Relations Board that is established by section 12 of the Public Service Labour Relations Act, as that Act read immediately before the day on which subsection 366(1) of this Act comes into force. “new Board” « nouvelle Commission » “new Board” means the Public Service Labour Relations and Employment Board that is established by subsection 4(1) of the Public Service Labour Relations and Employment Board Act. Appointments terminated 392. (1) Members of the former Board cease to hold office on the day on which subsection 366(1) of this Act comes into force. No compensation (2) Despite the provisions of any contract, agreement or order, no person who was appointed to hold office as a part-time member of the former Board has any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office by the operation of this Division. Continuation of proceedings 393. Subject to section 394, every proceeding commenced under the Public Service Labour Relations Act before the day on which subsection 366(1) of this Act comes into force is to be taken up and continued under and in conformity with that Act, as it is amended by this Division. Persons employed by Public Service Staffing Tribunal 394. Every proceeding commenced under Part 1 or 2 of the Public Service Labour Relations Act before the day on which subsection 366(1) of this Act comes into force that relates to a person who is employed by the Public Service Staffing Tribunal — continued by subsection 88(1) of the Public Service Employment Act, as that Act read Plan d’action écono immediately before the day on which subsection 366(1) of this Act comes into force — and that was not finally disposed of by the former Board before that day is deemed to have been discontinued immediately before that day. Continuation — members of former Board 395. (1) A member of the former Board — other than an adjudicator referred to in paragraph 223(2)(d) of the Public Service Labour Relations Act, as that Act read immediately before the day on which subsection 366(1) of this Act comes into force — may, at the request of the Chairperson of the new Board, continue to hear and decide any matter that was before the member before that day. Powers (2) For the purposes of subsection (1), a member of the former Board exercises the same powers, and performs the same duties and functions, as a panel of the new Board. Refusal to complete duties (3) If a member of the former Board refuses to continue to hear or decide any matter referred to in subsection (1), the Chairperson of the new Board may assign it to a panel of the new Board in accordance with section 37 of the Public Service Labour Relations and Employment Board Act on any terms and conditions that the Chairperson may specify for the protection and preservation of the rights and interests of the parties. Supervision by Chairperson of new Board (4) The Chairperson of the new Board has supervision over and direction of the work of any member of the former Board who continues to hear and decide a matter referred to in subsection (1). Remuneration and expenses (5) A member of the former Board who continues to hear and decide a matter referred to in subsection (1) (a) is to be paid the remuneration for their services that may be fixed by the Governor in Council; and (b) is entitled to be paid reasonable travel and living expenses incurred in the course of providing services during any period of absence from their ordinary place of residence. C. 40 Limitation (6) The Chairperson of the new Board may withdraw from a member of the former Board a matter referred to in subsection (1) that is not disposed of within one year after the day on which subsection 366(1) of this Act comes into force and assign it to a panel of the new Board in accordance with section 37 of the Public Service Labour Relations and Employment Board Act on any terms and conditions that the Chairperson of the new Board may specify for the protection and preservation of the rights and interests of the parties. Continuation — former Board member adjudicators 396. (1) An adjudicator referred to in paragraph 223(2)(d) of the Public Service Labour Relations Act, as that Act read immediately before the day on which subsection 366(1) of this Act comes into force, may, at the request of the Chairperson of the new Board, continue to hear and decide any grievance that was before the adjudicator before that day. Powers (2) For the purposes of subsection (1), the adjudicator exercises the same powers as an adjudicator under the Public Service Labour Relations Act, as that Act read immediately before the day on which subsection 366(1) of this Act comes into force. Refusal to complete duties (3) If an adjudicator refuses to continue to hear or decide a grievance referred to in subsection (1), the new Board is seized of the grievance. Supervision by Chairperson of new Board (4) The Chairperson of the new Board has supervision over and direction of the work of any adjudicator who continues to hear and decide a grievance referred to in subsection (1). Remuneration and expenses (5) An adjudicator who continues to hear and decide a grievance referred to in subsection (1) Economic Action (a) is to be paid the remuneration for their services that may be fixed by the Governor in Council; and Plan d’action écono (b) is entitled to be paid reasonable travel and living expenses incurred in the course of providing services during any period of absence from their ordinary place of residence. Limitation (6) The Chairperson of the new Board may withdraw from an adjudicator a grievance referred to in subsection (1) that is not disposed of within one year after the day on which subsection 366(1) of this Act comes into force. If the Chairperson of the new Board withdraws the grievance, the new Board becomes seized of it. Persons employed by former Board 397. Nothing in this Division affects the status of any person who was employed by the former Board immediately before the day on which subsection 366(1) of this Act comes into force, except that, as of that day, the person is employed by the new Board. Rights and obligations transferred 398. All rights and property held by or in the name of or in trust for the former Board and all obligations and liabilities of the former Board are deemed to be rights, property, obligations and liabilities of the new Board. References 399. Every reference to the former Board in a deed, contract or other document executed or, in Quebec, signed by the former Board in its own name is to be read as a reference to the new Board, unless the context requires otherwise. Continuation of legal proceedings 400. Any action, suit or other proceeding to which the former Board is a party that is pending in any court on the day on which subsection 366(1) of this Act comes into force may be continued by or against the new Board in the same manner and to the same extent as it could have been continued by or against the former Board. Commencement of legal proceedings 401. Any action, suit or other legal proceeding in respect of an obligation or liability incurred by the former Board may be brought against the new Board in any court that would have had jurisdiction if the action, suit or other legal proceeding had been brought against the former Board. C. 40 Orders and decisions continued 402. Every order or decision made by the former Board is deemed to have been made by the new Board and may be enforced as such. 2003, c. 22, ss. 12 and 13 Economic Action Public Service Employment Act Amendments to the Act 403. (1) The definition “Tribunal” in subsection 2(1) of the Public Service Employment Act is repealed. (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: “Board” « Commission des relations de travail et de l’emploi » “Board” means the Public Service Labour Relations and Employment Board that is established by subsection 4(1) of the Public Service Labour Relations and Employment Board Act. 404. (1) The portion of subsection 35(1) of the Act before paragraph (a) is replaced by the following: Mobility — separate agencies 35. (1) Unless otherwise provided in this or any other Act, a person employed in a separate agency to which the Commission does not have the exclusive authority to make appointments (2) Section 35 of the Act is amended by adding the following after subsection (1): Exception (1.1) Paragraph (1)(b) does not apply to persons employed by the Board. (3) Subsection 35(3) of the Act is repealed. 405. The headings before section 88 and sections 88 to 96 of the Act are replaced by the following: Plan d’action écono 2013 PART 6 PUBLIC SERVICE LABOUR RELATIONS AND EMPLOYMENT BOARD POWERS, DUTIES AND FUNCTIONS Complaints 88. The Board is to consider and dispose of complaints made under subsection 65(1) and sections 74, 77 and 83. Powers 89. Subject to any limitations that the Governor in Council may establish in the interests of defence or security, the Board has, in relation to a complaint, the power to enter any premises of an employer where work is being or has been done by employees, inspect and view any work, material, machinery, appliances or articles in the premises and require any person in the premises to answer all questions relating to the complaint. 406. The heading before section 97 of the Act is replaced by the following: MEDIATION SERVICES 407. Sections 98 to 104 of the Act are replaced by the following: COMPLAINT PROCEDURE Filing of order in Federal Court 103. (1) The Board must, on the request in writing of the Commission or any person to whom an order of the Board applies, file a certified copy of the order in the Federal Court unless, in the Board’s opinion (a) there is no indication, or likelihood, of failure to comply with the order; or (b) there is another good reason why the filing of the order in the Federal Court would serve no useful purpose. Non-application (2) Section 35 of the Public Service Labour Relations and Employment Board Act does not apply to an order of the Board referred to in subsection (1). C. 40 Effect of filing (3) An order of the Board becomes an order of the Federal Court when a certified copy of it is filed in that court, and it may subsequently be enforced as such. Copy of decision provided 103.1 The Board shall render a decision on a complaint made under subsection 65(1) or section 74, 77 or 83 and provide a copy of it — including any written reasons — and any accompanying order to the Commission and to each person who exercised the right to be heard on the complaint. Economic Action GENERAL Certain persons not compellable as witnesses 104. Persons providing mediation services under this Part are not competent or compellable to appear as witnesses in any civil action, suit or other proceeding respecting information obtained in the discharge of their functions under this Part. 408. Paragraph 105(a) of the Act is repealed. 409. Sections 106 to 108 of the Act are repealed. 410. The heading before section 109 of the Act is replaced by the following: REGULATIONS 411. Paragraphs 109(b) and (c) of the Act are repealed. 412. Section 110 of the Act is repealed. 413. Subsection 111(2) of the Act is replaced by the following: Meaning of “deputy head” (2) For the purposes of this Part, “deputy head” includes a Commissioner who is appointed under subsection 4(5) and the Chairperson of the Board who is appointed under subsection 8(1) of the Public Service Labour Relations and Employment Board Act. Plan d’action écono 2013 Terminology 414. The Act is amended by replacing “Tribunal” with “Board” in the following provisions: (a) section 38; (b) section 65; (c) the heading before section 74 and sections 74 to 76; (d) the heading before section 77 and sections 77 to 85; (e) section 87; (f) section 97; and (g) the portion of section 109 before paragraph (a). Transitional Provisions Definitions “Board” « Commission » “Tribunal” « Tribunal » 415. The following definitions apply in sections 416 to 424. “Board” means the Public Service Labour Relations and Employment Board that is established by subsection 4(1) of the Public Service Labour Relations and Employment Board Act. “Tribunal” means the Public Service Staffing Tribunal that is continued by subsection 88(1) of the Public Service Employment Act, as that Act read immediately before the day on which subsection 366(1) of this Act comes into force. Appointments terminated 416. (1) Members of the Tribunal cease to hold office on the day on which subsection 366(1) of this Act comes into force. No compensation (2) Despite the provisions of any contract, agreement or order, no person who was appointed to hold office as a part-time member of the Tribunal has any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office by the operation of this Division. C. 40 Continuation of proceedings 417. Subject to subsection 418(1), every proceeding commenced with respect to a complaint made under subsection 65(1) or sections 74, 77 or 83 of the Public Service Employment Act before the day on which subsection 366(1) of this Act comes into force is to be taken up and continued under and in conformity with that Act, as it is amended by this Division. Continuation — member of Tribunal 418. (1) A member of the Tribunal may, at the request of the Chairperson of the Board, continue to consider and dispose of any complaint that was before the member before the day on which subsection 366(1) of this Act comes into force. Powers (2) For the purposes of subsection (1), a member of the Tribunal exercises the same powers, and performs the same duties and functions, as a panel of the Board. Refusal to complete duties (3) If a member of the Tribunal refuses to continue to consider or dispose of a complaint referred to in subsection (1), the Chairperson of the Board may assign it to a panel of the Board in accordance with section 37 of the Public Service Labour Relations and Employment Board Act, on any terms and conditions that the Chairperson of the Board may specify for the protection and preservation of the rights and interests of the parties. Supervision by Chairperson of Board (4) The Chairperson of the Board has supervision over and direction of the work of any member of the Tribunal who continues to consider and dispose of a complaint referred to in subsection (1). Remuneration and expenses (5) A member of the Tribunal who continues to consider and dispose of a complaint referred to in subsection (1) Economic Action (a) is to be paid the remuneration for their services that may be fixed by the Governor in Council; and (b) is entitled to be paid reasonable travel and living expenses incurred in the course of providing services during any period of absence from their ordinary place of residence. Plan d’action écono Limitation (6) The Chairperson of the Board may withdraw from a member of the Tribunal a complaint referred to in subsection (1) that is not disposed of within one year after the day on which subsection 366(1) of this Act comes into force and assign it to a panel of the Board in accordance with section 37 of the Public Service Labour Relations and Employment Board Act, on any terms and conditions that the Chairperson of the Board may specify for the protection and preservation of the rights and interests of the parties. Persons employed by Tribunal 419. Nothing in this Division affects the status of any person who, immediately before the day on which subsection 366(1) of this Act comes into force, is employed by the Tribunal, except that, as of that day, the person is employed by the Board. Rights and obligations transferred 420. All rights and property held by or in the name of or in trust for the Tribunal and all obligations and liabilities of the Tribunal are deemed to be rights, property, obligations and liabilities of the Board. References 421. Every reference to the Tribunal in a deed, contract or other document executed or, in Quebec, signed by the Tribunal in its own name is to be read as a reference to the Board, unless the context requires otherwise. Continuation of legal proceedings 422. Any action, suit or other proceeding to which the Tribunal is a party that is pending in any court on the day on which subsection 366(1) of this Act comes into force may be continued by or against the Board in the same manner and to the same extent as it could have been continued by or against the Tribunal. Commencement of legal proceedings 423. Any action, suit or other legal proceeding in respect of an obligation or liability incurred by the Tribunal may be brought against the Board in any court that would have had jurisdiction if the action, suit or other legal proceeding had been brought against the Tribunal. C. 40 Orders and decisions continued 424. Every order or decision made by the Tribunal is deemed to have been made by the Board and may be enforced as such. R.S., c. 33 (2nd Supp.) Parliamentary Employment and Staff Relations Act Economic Action Amendments to the Act 2003, c. 22, s. 182(3) “Board” « Commission » 2003, c. 22, ss. 183(E), 184 and 185 425. The definition “Board” in section 3 of the Parliamentary Employment and Staff Relations Act is replaced by the following: “Board” means the Public Service Labour Relations and Employment Board established by subsection 4(1) of the Public Service Labour Relations and Employment Board Act; 426. The headings before section 9 and sections 9 to 11 of the Act are replaced by the following: DIVISION I PUBLIC SERVICE LABOUR RELATIONS AND EMPLOYMENT BOARD Application of Certain Acts Application 9. Unless otherwise provided in this Part, the provisions of the Public Service Labour Relations and Employment Board Act and the Public Service Labour Relations Act respecting the Board apply also in respect of this Part except that, for the purpose of that application, (a) a reference to either of those Acts in any of those provisions shall be read as a reference to this Part; and (b) words and expressions used in those provisions that are defined by this Part shall have the meaning given to them by this Part. Powers, Duties and Functions Powers, duties and functions 10. The Board shall administer this Part and shall exercise the powers and perform the duties and functions that are conferred or imposed on it by, or are incidental to the attainment of the objects of, this Part including the making of Plan d’action écono orders requiring compliance with this Part, with any regulation made under this Part or with any decision made in respect of a matter coming before the Board under this Part. 427. (1) Paragraphs 12(1)(f) to (i) of the Act are replaced by the following: (f) the establishment of rules of procedure for the hearings of an adjudicator; (h) the circumstances in which evidence as to membership of employees in an employee organization may be received by the Board as evidence that any employees wish or do not wish to have that employee organization represent them as their bargaining agent; (2) Paragraph 12(1)(k) of the Act is replaced by the following: (k) any other matter that is incidental or conducive to the attainment of the objects of this Part. 428. (1) Paragraphs 15(a) to (c) of the Act are repealed. (2) Paragraph 15(f) of the Act is replaced by the following: (f) to authorize any person to do anything that the Board may do under paragraphs (d) and (e) and to require the person to report to the Board on it. 429. Subsection 49(3) of the Act is replaced by the following: Powers of arbitrator (3) An arbitrator appointed under this section has all the powers of the Board set out in paragraph 15(d) of this Act and paragraphs 20(d) and (e) of the Public Service Labour Relations and Employment Board Act. 430. Subsection 50(1) of the Act is replaced by the following: Request for arbitration 50. (1) If the parties to collective bargaining have bargained collectively in good faith with a view to concluding a collective agreement but have been unable to reach agreement on any term or condition of employment of employees in the relevant bargaining unit that may be embodied in an arbitral award, either party may, by notice in writing to the Board given in C. 40 Economic Action accordance with subsection (2), request arbitration in respect of that term or condition of employment. 431. Subsection 51(1) of the Act is replaced by the following: Request for arbitration by other party 51. (1) If notice under section 50 is received by the Board from any party requesting arbitration, the Chairperson shall as soon as feasible send a copy of the notice to the other party, who shall within seven days after receipt of it advise the Chairperson, by notice in writing, of any matter, additional to the matters specified in the notice under section 50, that was a subject of negotiation between the parties during the period before the arbitration was requested but on which the parties were unable to reach agreement and in respect of which, being a matter that may be embodied in an arbitral award, that other party requests arbitration. 432. Paragraph 66(4)(a) of the Act is replaced by the following: (a) shall not be a member of the Board but has, for the purposes of the adjudication, all the powers, rights and privileges of the Board other than the power to make regulations under section 12 of this Act or section 36 of the Public Service Labour Relations and Employment Board Act; and 1992, c. 1, s. 111 433. Section 66.1 of the Act is replaced by the following: Powers of adjudicator 66.1 An adjudicator has, for the purposes of the adjudication of a grievance respecting a matter referred to in paragraph 63(1)(a), (b) or (c) that is referred to adjudication, the powers that the Board has under paragraph 15(d) of this Act and paragraphs 20(a) and (d) to (f) of the Public Service Labour Relations and Employment Board Act, in relation to the hearing or determination of a proceeding before it. 434. Paragraph 68(2)(b) of the Act is replaced by the following: (b) deposit a copy of the decision with the Board. Plan d’action écono 435. Subsection 69(2) of the Act is replaced by the following: If no adjudicator named in agreement (2) If a grievance is referred to adjudication but is not referred to an adjudicator named in a collective agreement, and the employee, whose grievance it is, is represented in the adjudication proceedings by the bargaining agent for the bargaining unit to which the employee belongs, the bargaining agent, subject to subsection (3), is liable to pay and shall remit to the Board any part of the costs of the adjudication that may be determined by the Chairperson with the Board’s approval. 436. Section 72 of the Act and the heading “Review of Orders” before it are replaced by the following: Review of Decisions No review by court 72. (1) Except as provided in this Part, every award or decision of an arbitrator appointed under section 49 or an adjudicator is final and shall not be questioned or reviewed in any court. No review by injunction, etc. (2) No order shall be made or process entered, or proceedings taken in any court, whether by way of injunction, certiorari, prohibition, quo warranto or otherwise, to question, review, prohibit or restrain an arbitrator appointed under section 49 or an adjudicator in any of the proceedings of the arbitrator or adjudicator. 437. Section 78 of the Act and the heading before it are replaced by the following: Protection Evidence respecting information obtained 78. No adjudicator, conciliator or person appointed by the Board and no arbitrator appointed under section 49 shall be required to give evidence in any civil action, suit or other proceeding respecting information obtained in the discharge of his or her duties under this Part. C. 40 Economic Action Transitional Provision Continuation of proceedings 438. Every proceeding commenced under the Parliamentary Employment and Staff Relations Act before the day on which subsection 366(1) of this Act comes into force is to be taken up and continued under and in conformity with that Act, as it is amended by this Division. R.S., c. F-7; 2002, c. 8, s. 14 Federal Courts Act Amendment to the Act 1990, c. 8, s. 8; 2003, c. 22, s. 262(E) 439. Paragraph 28(1)(i) of the Federal Courts Act is replaced by the following: (i) the Public Service Labour Relations and Employment Board that is established by subsection 4(1) of the Public Service Labour Relations and Employment Board Act; (i.1) adjudicators as defined in subsection 2(1) of the Public Service Labour Relations Act; Transitional Provision Applications for judicial review 440. A decision of an adjudicator, as defined in subsection 2(1) of the Public Service Labour Relations Act, in respect of which an application for judicial review has been made before the day on which subsection 366(1) of this Act comes into force is to be dealt with as if that subsection had not come into force. 2009, c. 2, s. 394 Public Sector Equitable Compensation Act Amendment to the Act 441. The definition “Board” in subsection 2(1) of the Public Sector Equitable Compensation Act is replaced by the following: 2013 “Board” « Commission » Plan d’action écono “Board” means the Public Service Labour Relations and Employment Board that is established by subsection 4(1) of the Public Service Labour Relations and Employment Board Act. 442. The heading “PUBLIC SERVICE LABOUR RELATIONS BOARD” before section 25 of the Act is replaced by the following: PUBLIC SERVICE LABOUR RELATIONS AND EMPLOYMENT BOARD 443. Subsection 25(2) of the Act is replaced by the following: Regulations (2) The Board may make regulations concerning the procedure in respect of the making of complaints under this Act and any other matter that is incidental or conducive to the exercise of its powers and the performance of its duties and functions under this Act. 444. Subsection 28 of the Act is replaced by the following: Notice to employee 28. If the Board decides not to deal with a complaint filed with it under this Act, it shall send a written notice of its decision and the reasons for it to the employee who filed the complaint and to the employer or bargaining agent, as the case may be — or, in the case of a complaint filed under section 24, to the employer and the bargaining agent — to whom the complaint relates. Transitional Provision Continuation of proceedings 445. Every proceeding commenced under the Public Sector Equitable Compensation Act before the day on which subsection 366(1) of this Act comes into force is to be taken up and continued under and in conformity with that Act, as it is amended by this Division. C. 40 Economic Action Consequential Amendments R.S., c. A-1 2003, c. 22, ss. 88 and 246 Access to Information Act 446. Schedule I to the Access to Information Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Public Service Labour Relations Board Commission des relations de travail dans la fonction publique Public Service Staffing Tribunal Tribunal de la dotation de la fonction publique 447. Schedule I to the Act is amended by adding the following, in alphabetical order, under the heading “OTHER GOVERNMENT INSTITUTIONS”: Public Service Labour Relations and Employment Board Commission des relations de travail et de l’emploi dans la fonction publique R.S., c. C-5 Canada Evidence Act 2003, c. 22, s. 105 448. Item 11 of the schedule to the Canada Evidence Act is replaced by the following: 11. The Public Service Labour Relations and Employment Board that is established by subsection 4(1) of the Public Service Labour Relations and Employment Board Act, for the purposes of a grievance process under the Public Service Labour Relations Act with respect to an employee of the Canadian Security Intelligence Service, with the exception of any information provided to the Board by the employee R.S., c. C-23 Canadian Security Intelligence Service Act 2003, c. 22, s. 143(3) 449. Subsection 8(3) of the Canadian Security Intelligence Service Act is replaced by the following: Adjudication of employee grievances (3) When a grievance is referred to adjudication, the adjudication shall not be heard or determined by any person, other than a full-time member of the Public Service Labour Relations Plan d’action écono and Employment Board that is established by subsection 4(1) of the Public Service Labour Relations and Employment Board Act. R.S., c. F-11 1992, c. 1, s. 72; 2003, c. 22, s. 168; SOR/ 2003-443 Financial Administration Act 450. Schedule I.1 to the Financial Administration Act is amended by striking out, in column I, the reference to Public Service Labour Relations Board Commission des relations de travail dans la fonction publique and the corresponding reference in column II to “Minister of Canadian Heritage”. 2003, c. 22, s. 247; SOR/ 2003-444 451. Schedule I.1 to the Act is amended by striking out, in column I, the reference to Public Service Staffing Tribunal Tribunal de la dotation de la fonction publique and the corresponding reference in column II to “Minister of Canadian Heritage”. 452. Schedule I.1 to the Act is amended by amended by adding, in alphabetical order in column I, a reference to Public Service Labour Relations and Employment Board Commission des relations de travail et de l’emploi dans la fonction publique and a corresponding reference in column II to “Minister of Canadian Heritage”. 2003, c. 22, s. 11 453. Schedule IV to the Act is amended by striking out the following: Public Service Staffing Tribunal Tribunal de la dotation de la fonction publique 2003, c. 22, s. 11 454. Schedule V to the Act is amended by striking out the following: Public Service Labour Relations Board Commission des relations de travail dans la fonction publique 455. Schedule V to the Act is amended by adding the following in alphabetical order: C. 40 Economic Action Public Service Labour Relations and Employment Board Commission des relations de travail et de l’emploi dans la fonction publique 2006, c. 9, s. 270 456. Part III of Schedule VI to the Act is amended by striking out, in column I, the reference to Public Service Labour Relations Board Commission des relations de travail dans la fonction publique and the corresponding reference in column II to “Chairperson”. 2006, c. 9, s. 270 457. Part III of Schedule VI to the Act is amended by striking out, in column I, the reference to Public Service Staffing Tribunal Tribunal de la dotation de la fonction publique and the corresponding reference in column II to “Chairperson”. 458. Part III of Schedule VI to the Act is amended by adding, in alphabetical order in column I, a reference to Public Service Labour Relations and Employment Board Commission des relations de travail et de l’emploi dans la fonction publique and a corresponding reference in column II to “Chairperson”. R.S., c. P-21 2003, c. 22, ss. 189 and 248 Privacy Act 459. The schedule to the Privacy Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Public Service Labour Relations Board Commission des relations de travail dans la fonction publique Public Service Staffing Tribunal Tribunal de la dotation de la fonction publique Plan d’action écono 460. The schedule to the Act is amended by adding the following in alphabetical order under the heading “OTHER GOVERNMENT INSTITUTIONS”: Public Service Labour Relations and Employment Board Commission des relations de travail et de l’emploi dans la fonction publique R.S., c. P-36 Public Service Superannuation Act 2003, c. 22, s. 250 461. Part I of Schedule I to the Public Service Superannuation Act is amended by striking out the following: Public Service Staffing Tribunal Tribunal de la dotation de la fonction publique 2003, c. 22, s. 213 462. Part II of Schedule I to the Act is amended by striking out the following: Public Service Labour Relations Board Commission des relations de travail dans la fonction publique 463. Part II of Schedule I to the Act is amended by adding the following in alphabetical order: Public Service Labour Relations and Employment Board Commission des relations de travail et de l’emploi dans la fonction publique 1991, c. 30 Public Sector Compensation Act 464. Schedule I to the Public Sector Compensation Act is amended by striking out the following under the heading “OTHER PORTIONS OF THE PUBLIC SERVICE”: Public Service Staff Relations Board Commission des relations de travail dans la Fonction publique 465. Schedule I to the Act is amended by adding the following in alphabetical order under the heading “OTHER PORTIONS OF THE PUBLIC SERVICE”: C. 40 Economic Action Public Service Labour Relations and Employment Board Commission des relations de travail et de l’emploi dans la fonction publique 1992, c. 33 Status of the Artist Act 2003, c. 22, s. 220(E) 466. Paragraph 9(3)(a) of the Status of the Artist Act is replaced by the following: (a) employees, within the meaning of the Public Service Labour Relations Act, including those determined to be employees by the Public Service Labour Relations and Employment Board, and members of a bargaining unit that is certified by that Board; or Coordinating Amendments This Act 467. (1) On the day on which section 298 comes into force, section 370 is replaced by the following: 2003, c. 22, s. 274 370. The heading before section 44 and sections 44 to 52 of the Act are repealed. (2) If section 333 of this Act comes into force before section 376 of this Act, then, on the day on which that section 376 comes into force, paragraph 226(2)(b) of the Public Service Labour Relations Act is replaced by the following: (b) give relief in accordance with any of paragraphs 53(2)(b) to (e) or subsection 53(3) of the Canadian Human Rights Act; and (3) If section 376 comes into force before section 333, then that section 333 is replaced by the following: 333. Paragraph 226(2)(b) of the Act is replaced by the following: (b) give relief in accordance with any of paragraphs 53(2)(b) to (e) or subsection 53(3) of the Canadian Human Rights Act; and Plan d’action écono (4) If section 333 comes into force on the same day as section 376, then that section 333 is deemed to have come into force before that section 376 and subsection (2) applies as a consequence. (5) On the first day on which both sections 334 and 381 of this Act are in force, the portion of section 232 of the Public Service Labour Relations Act before paragraph (a) is replaced by the following Decision in respect of policy grievances 232. An adjudicator’s or the Board’s decision in respect of a policy grievance is limited to one or more of the following: (6) If section 335 comes into force before section 383, then that section 383 is replaced by the following: 383. Subsection 235(6) of the French version of the Act is replaced by the following: Alinéas 209(1)b), c), c.1) ou d) (6) Dans le cas du renvoi à l’arbitrage d’un grief individuel d’un type visé aux alinéas 209(1)b), c), c.1) ou d) par un fonctionnaire s’estimant lésé qui ne fait pas partie d’une unité de négociation, les frais d’arbitrage sont à la charge de la Commission. (7) If section 383 of this Act comes into force before section 335 of this Act, then, on the day on which that section 335 comes into force, subsection 235(6) of the French version of the Public Service Labour Relations Act is replaced by the following: Alinéas 209(1)b), c), c.1) ou d) (6) Dans le cas du renvoi à l’arbitrage d’un grief individuel d’un type visé aux alinéas 209(1)b), c), c.1) ou d) par un fonctionnaire s’estimant lésé qui ne fait pas partie d’une unité de négociation, les frais d’arbitrage sont à la charge de la Commission. (8) If section 335 comes into force on the same day as section 383, then that section 383 is deemed to have come into force before that section 335 and subsection (7) applies as a consequence. (9) On the day on which section 337 comes into force, section 388 is repealed. C. 40 Economic Action (10) If section 356 of this Act comes into force before section 405 of this Act, then, on the day on which that section 405 comes into force, section 88 of the Public Service Employment Act is replaced by the following: Complaints 88. The Board is to consider and dispose of complaints made under subsection 65(1) and sections 74, 77, 78 and 83. (11) If section 405 comes into force before section 356, then that section 356 is replaced by the following: 356. Section 88 of the Act is replaced by the following: Complaints 88. The Board is to consider and dispose of complaints made under subsection 65(1) and sections 74, 77, 78 and 83. (12) If section 356 comes into force on the same day as section 405, then that section 356 is deemed to have come into force before that section 405 and subsection (10) applies as a consequence. (13) If section 357 of this Act comes into force before section 407 of this Act, then, on the day on which that section 407 comes into force, section 89 of the Public Service Employment Act is replaced by the following: Powers 89. (1) Subject to any limitations that the Governor in Council may establish in the interests of defence or security, the Board has, in relation to a complaint, the power to enter any premises of an employer where work is being or has been done by employees, inspect and view any work, material, machinery, appliances or articles in the premises and require any person in the premises to answer all questions relating to the complaint. Dismissing complaint (2) The Board may summarily dismiss a complaint if the complainant fails to comply with any procedures set out in this Act, or the Board’s regulations, in relation to a complaint. 2013 Dismissing complaint Plan d’action écono (3) The Board may summarily dismiss a complaint if the deputy head has taken the corrective action that the Board considers appropriate in relation to the complaint. (14) If section 407 comes into force before section 357, then that section 357 is replaced by the following: 357. Section 89 of the Act is replaced by the following: Powers 89. (1) Subject to any limitations that the Governor in Council may establish in the interests of defence or security, the Board has, in relation to a complaint, the power to enter any premises of an employer where work is being or has been done by employees, inspect and view any work, material, machinery, appliances or articles in the premises and require any person in the premises to answer all questions relating to the complaint. Dismissing complaint (2) The Board may summarily dismiss a complaint if the complainant fails to comply with any procedures set out in this Act, or the Board’s regulations, in relation to a complaint. Dismissing complaint (3) The Board may summarily dismiss a complaint if the deputy head has taken the corrective action that the Board considers appropriate in relation to the complaint. (15) If section 357 comes into force on the same day as section 407, then that section 357 is deemed to have come into force before that section 407 and subsection (13) applies as a consequence. (16) On the first day on which both sections 358 and 407 of this Act are in force, section 103.1 of the Public Service Employment Act is replaced by the following: Copy of decision provided 103.1 The Board shall render a decision on a complaint made under subsection 65(1) or section 74, 77, 78 or 83 and provide a copy of it — including any written reasons — and any accompanying order to the Commission and to each person who exercised the right to be heard on the complaint. C. 40 Terminology — Public Service Employment Act 468. (1) In this section, “the Act” means the Public Service Employment Act. Economic Action (2) If section 414 of this Act comes into force before section 349 of this Act, then, on the day on which that section 349 comes into force, the Act is amended by replacing “Tribunal” with “Board” in the following provisions: (a) subsections 65(1) and (5); (b) sections 77 to 79; (c) section 81; and (d) paragraph 84(c). (3) If section 414 comes into force on the same day as sections 349, 351, 353 and 355, then those sections 349, 351, 353 and 355 are deemed to have come into force before that section 414. (4) On the first day on which both sections 414 and 350 of this Act are in force, the Act is amended by replacing “Tribunal” with “Board” in section 76.1. (5) If section 414 of this Act comes into force before section 352 of this Act, then, on the day on which that section 352 comes into force, the English version of the Act is amended by replacing “Tribunal” with “Board” in section 80. (6) If section 414 comes into force on the same day as section 352, then that section 352 is deemed to have come into force before that section 414. 2009, c. 2 469. (1) In this section, “other Act” means the Budget Implementation Act, 2009. (2) If section 367 of this Act comes into force before section 400 of the other Act, then (a) that section 400 is repealed; and Plan d’action écono (b) on the day on which the Public Sector Equitable Compensation Act comes into force, sections 13 and 14 of the Public Service Labour Relations Act are replaced by the following: Adjudication services 13. The Board is to provide adjudication services that consist of the hearing of applications and complaints made under this Part, the referral of grievances to adjudication in accordance with Part 2 and the hearing of matters brought before the Board under Part 3. The Board is also to provide adjudication services in accordance with the Public Sector Equitable Compensation Act. Mediation services 14. The Board is to provide mediation services that consist of (a) assisting parties in the negotiation of collective agreements and their renewal; (b) assisting parties in the management of the relations resulting from the implementation of collective agreements; (c) mediating in relation to grievances; and (d) assisting the Chairperson in discharging his or her responsibilities under this Act. The Board is also to provide mediation services in accordance with the Public Sector Equitable Compensation Act. (3) If section 400 of the other Act comes into force before section 367 of this Act, then, on the day on which that section 367 comes into force, sections 13 and 14 of the Public Service Labour Relations Act are replaced by the following: Adjudication services 13. The Board is to provide adjudication services that consist of the hearing of applications and complaints made under this Part, the referral of grievances to adjudication in accordance with Part 2 and the hearing of matters brought before the Board under Part 3. The Board is also to provide adjudication services in accordance with the Public Sector Equitable Compensation Act. Mediation services 14. The Board is to provide mediation services that consist of C. 40 Economic Action (a) assisting parties in the negotiation of collective agreements and their renewal; (b) assisting parties in the management of the relations resulting from the implementation of collective agreements; (c) mediating in relation to grievances; and (d) assisting the Chairperson in discharging his or her responsibilities under this Act. The Board is also to provide mediation services in accordance with the Public Sector Equitable Compensation Act. (4) If section 400 of the other Act comes into force on the same day as section 367 of this Act, then that section 400 is deemed to have come into force before that section 367 and subsection (3) applies as a consequence. (5) If section 404 of the other Act comes into force before section 376 of this Act, then, on the day on which that section 376 comes into force, paragraph 226(2)(a) of the Public Service Labour Relations Act is replaced by the following: (a) interpret and apply the Canadian Human Rights Act and any other Act of Parliament relating to employment matters, other than the provisions of the Canadian Human Rights Act that are related to the right to equal pay for work of equal value and the Public Sector Equitable Compensation Act, whether or not there is a conflict between the Act being interpreted and applied and the collective agreement, if any; (6) If section 376 of this Act comes into force before section 422 of the other Act, then that section 422 is replaced by the following: 422. Paragraph 226(2)(a) of the Act is replaced by the following: (a) interpret and apply the Canadian Human Rights Act and any other Act of Parliament relating to employment matters, other than the provisions of the Canadian Human Rights Act that are related to the right to equal pay for work of equal value and the Public Sector Plan d’action écono Equitable Compensation Act, whether or not there is a conflict between the Act being interpreted and applied and the collective agreement, if any; (7) If section 404 of the other Act comes into force on the same day as section 376 of this Act, then that section 404 is deemed to have come into force before that section 376 and subsection (5) applies as a consequence. (8) If section 405 of the other Act comes into force before section 390 of this Act, then, on the day on which that section 390 comes into force, subsection 42(1) of the Public Service Labour Relations and Employment Board Act, as enacted by section 365 of this Act, is replaced by the following: Obligation to prepare report 42. (1) As soon as feasible after the end of each fiscal year, the Board must prepare and submit to the Minister a report on its activities during the immediately preceding fiscal year, other than its activities under the Parliamentary Employment and Staff Relations Act. The report must include a summary of the reports that the Board has received under the Public Sector Equitable Compensation Act during that year. (9) If section 390 of this Act comes into force before section 405 of the other Act, then, (a) that section 405 is repealed; and (b) on the day on which the Public Sector Equitable Compensation Act comes into force, subsection 42(1) of the Public Service Labour Relations and Employment Board Act, as enacted by section 365 of this Act, is replaced by the following: Obligation to prepare report 42. (1) As soon as feasible after the end of each fiscal year, the Board must prepare and submit to the Minister a report on its activities during the immediately preceding fiscal year, other than its activities under the Parliamentary Employment and Staff Relations Act. The report must include a summary of the reports that the Board has received under the Public Sector Equitable Compensation Act during that year. C. 40 Economic Action (10) If section 405 of the other Act comes into force on the same day as section 390 of this Act, then that section 405 is deemed to have come into force before that section 390 and subsection (8) applies as a consequence. Coming into Force Order in council 470. Sections 365 to 466, and the provisions of any Act as they are enacted by this Division, come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 19 R.S., c. S-26 SUPREME COURT ACT 471. The Supreme Court Act is amended by adding the following after section 5: For greater certainty 5.1 For greater certainty, for the purpose of section 5, a person may be appointed a judge if, at any time, they were a barrister or advocate of at least 10 years standing at the bar of a province. 472. The Act is amended by adding the following after section 6: For greater certainty 6.1 For greater certainty, for the purpose of section 6, a judge is from among the advocates of the Province of Quebec if, at any time, they were an advocate of at least 10 years standing at the bar of that Province. Plan d’action économiqu 2013 SCHEDULE (Section 282) SCHEDULE (Sections 2 and 10) REGIONAL ORGANIZATIONS Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 14 An Act to enact the Nunavut Planning and Project Assessment Act and the Northwest Territories Surface Rights Board Act and to make related and consequential amendments to other Acts ASSENTED TO 19th JUNE, 2013 BILL C-47 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to enact the Nunavut Planning and Project Assessment Act and the Northwest Territories Surface Rights Board Act and to make related and consequential amendments to other Acts”. SUMMARY Part 1 enacts the Nunavut Planning and Project Assessment Act, which implements certain provisions of Articles 10 to 12 of the land claims agreement between the Inuit of the Nunavut Settlement Area and Her Majesty the Queen in right of Canada that was ratified, given effect and declared valid by the Nunavut Land Claims Agreement Act, which came into force on July 9, 1993. Part 2 enacts the Northwest Territories Surface Rights Board Act, which implements provisions of certain land claim agreements. In particular, that Act establishes the Northwest Territories Surface Rights Board, whose purpose is to resolve matters in dispute relating to terms and conditions of access to lands and waters in the Northwest Territories and the compensation to be paid in respect of that access. TABLE OF PROVISIONS SHORT TITLE 1. Northern Jobs and Growth Act PART 1 NUNAVUT PLANNING AND PROJECT ASSESSMENT ACT ENACTMENT OF ACT 2. Enactment AN ACT RESPECTING LAND USE PLANNING AND THE ASSESSMENT OF ECOSYSTEMIC AND SOCIO-ECONOMIC IMPACTS OF PROJECTS IN THE NUNAVUT SETTLEMENT AREA AND MAKING CONSEQUENTIAL AMENDMENTS TO OTHER ACTS Preamble SHORT TITLE 1. Nunavut Planning and Project Assessment Act INTERPRETATION 2. Definitions 3. Inconsistency with Agreement 4. Rights preserved APPLICATION 5. Geographic application 6. Binding on Her Majesty 7. Canadian Environmental Assessment Act, 2012 CONSULTATION 8. Amendments to this Act DELEGATION 9. Delegation to territorial Minister i PART 1 COMMISSION AND BOARD NUNAVUT PLANNING COMMISSION Constitution 10. Continuance 11. Members 12. Chairperson 13. Acting after expiry of term Powers, Duties and Functions 14. Additional powers, duties and functions 15. Principles — section 11.2.1 of Agreement Meetings 16. Participation by telecommunications By-laws and Rules 17. Powers NUNAVUT IMPACT REVIEW BOARD Constitution 18. Continuance 19. Members 20. Chairperson 21. Acting after expiry of term Powers, Duties and Functions 22. Additional powers, duties and functions 23. Primary objectives 24. Limitation — socio-economic benefits Meetings 25. Nunavut Settlement Area By-laws and Rules 26. Powers Panels 27. Establishment ii GENERAL PROVISIONS — COMMISSION AND BOARD Members 28. Vacancies during term 29. Term of office 30. Oath of office 31. Remuneration and expenses 32. Removal Staff 33. Employment and remuneration Conflict of Interest 34. Members 35. Status Status and General Powers Head Office 36. Nunavut Settlement Area Languages 37. Language of business By-laws and Rules 38. Pre-publication 39. Annual budget Financial Provisions PART 2 LAND USE PLANNING INTERPRETATION 40. Definition of “land” 41. Designated area 42. Planning regions 43. Consultations 44. Principles and factors 45. Public hearing POLICIES, PRIORITIES AND OBJECTIVES iv LAND USE PLANS General Provisions 46. Duty 47. Purposes of plan 48. Contents of plan 49. Preparation of draft 50. Draft to be made public 51. Public hearing 52. Revision — draft plan 53. Submission — draft plan 54. Decision — draft plan 55. Approval — plan 56. Nunavut Water Board 57. Municipalities 58. Factors to consider 59. Proposal for amendment 60. Revision of amendment 61. Submission of proposed amendment 62. Decision — proposed amendment 63. Nunavut Water Board 64. Municipalities 65. Factors to consider Development Amendment Periodic Review 66. Commission 67. Public hearing Implementation 68. Duty — general 69. Duty — licences, etc. PARKS AND CONSERVATION AREAS 70. Existing parks and historic places 71. Municipal plans — development 72. Compatibility of plans MUNICIPALITIES v PART 3 ASSESSMENT OF PROJECTS TO BE CARRIED OUT IN THE DESIGNATED AREA INTERPRETATION 73. Definitions COMPLIANCE 74. Prohibitions 75. Regulatory authorities REVIEW BY COMMISSION Project Proposal 76. Duty — proponent Land Use Plan in Effect Determination 77. Conformity with plan Project in Conformity with Land Use Plan 78. Verification — screening 79. Project not exempt from screening 80. Project exempt from screening Project Not in Conformity with Land Use Plan 81. Minor variance 82. Request for ministerial exemption Time Limit 83. Performance of certain functions 84. Time not counted — additional information No Land Use Plan 85. Verification — screening SCREENING BY BOARD 86. Scope of project 87. Screening 88. Purpose of screening 89. Project to be reviewed 90. Significance of impacts — factors 91. Project to be modified or abandoned v 92. Report — Board 93. Board determines review not necessary 94. Board determines review necessary 95. Board determines project be modified or abandoned 96. Particular issues or concerns — Board 97. Particular issues or concerns — panel 98. Location of impacts REVIEW Board 99. Scope of project 100. Review 101. Impact statement — guidelines 102. Conduct of review 103. Factors to consider 104. Report — Board 105. Determination to proceed 106. Determination not to proceed 107. Revised report — rejection of conditions 108. Socio-economic terms and conditions 109. Consultation 110. Notification by Minister 111. Project certificate 112. Reconsideration of terms and conditions 113. Location of impacts 114. Priority Federal Environmental Assessment Panel 115. Establishment 116. Primary objectives 117. Terms of reference 118. Scope of project 119. Review 120. Impact statement — guidelines 121. Public hearing 122. Factors to consider 123. Report — panel 124. Conclusions — Board 125. Determination to proceed 126. Determination not to proceed vi 127. Report — rejection of conditions 128. Socio-economic terms and conditions 129. Consultation 130. Approval of Governor in Council 131. Notification by Minister 132. Project certificate 133. Location of impacts PROJECT TERMS AND CONDITIONS Compatibility 134. Prescribed standards Monitoring Programs 135. Impacts of project 136. Duty — general 137. Duty — licences, etc. 138. Prevailing terms and conditions 139. Decision of independent regulatory agency 140. Inuit Impact and Benefit Agreements Implementation GENERAL PROVISIONS Modifications to Project During Assessment 141. Notice — proponent 142. Notice — authority assessing project 143. Request — suspension 144. Additional information 145. Modification not significant 146. Significant modification 147. New assessment Requests During Assessment Modifications to Project After Assessment Projects Not Carried Out Consultations 148. Consultation — Minister vi Multiple Responsible Ministers 149. Joint exercise of powers, etc. Reasons for Decisions 150. Written reasons SPECIAL CASES National Security 151. Non-application of this Part 152. Non-application of this Part Emergency Situations Community Resupply and Ship Movements 153. No screening Exploration, Developmental or Development Activities 154. Licences — Nunavut Water Board 155. Licences — regulatory authorities Transboundary Projects Review by Commission 156. Application — entire project Screening by Board 157. Application — entire project Review Board 158. Scope of project 159. Agreement — coordination Federal Environmental Assessment Panel or Joint Panel 160. Ministerial decision 161. Federal environmental assessment panel 162. Joint panel Parks and Conservation Areas Projects 163. Definition of “responsible authority” 164. Project proposal ix 165. Conformity with requirements 166. Verification — screening 167. Project not exempt from screening 168. Project exempt from screening 169. Time limit 170. Application of certain provisions 171. Project partly outside park, etc. 172. Projects inside certain conservation areas Establishment, Abolition and Alteration of Area Interpretation 173. Ministerial initiative Proposal 174. Duty — department or agency Land Use Plan in Effect 175. Conformity with plan 176. Initiative in conformity with plan 177. Initiative not in conformity with plan 178. Request for ministerial exemption 179. Time limit 180. Time not counted — additional information No Land Use Plan 181. Sending of proposal Applicable Regime 182. Application of certain provisions Previous Work 183. Consideration PART 4 REVIEW OF PROJECTS TO BE CARRIED OUT OUTSIDE THE DESIGNATED AREA 184. Initiative 185. Review by Board 186. Report 187. Follow-up 188. Interpretation x PART 5 GENERAL PROVISIONS INTERPRETATION 189. Initiative STANDING DURING ASSESSMENT 190. Standing — certain Indian bands 191. Standing — Makivik COORDINATION OF ACTIVITIES 192. Commission and Board 193. Nunavut Water Board 194. Similar institutions 195. Agreement — impacts outside designated area 196. Advice regarding marine areas INFORMATION AND DOCUMENTS Obtaining Information 197. Required information 198. Limitation — restriction on disclosure Use of Information 199. Limitation — use for exercising powers, etc. Communication of Information and Documents 200. Decisions and reports — Commission 201. Public registry — Commission 202. Public registry — Board 203. Joint registry 204. Limitation 205. Prevention of unauthorized disclosure 206. Exercise of discretion RIGHTS PRESERVED 207. Approval or amendment during assessment 208. Stoppage, etc. — less than five years ADMINISTRATION AND ENFORCEMENT Designation 209. Designation x Powers 210. Authority to enter 211. Warrant for dwelling-house 212. Entering private property 213. Use of force 214. Measures required Orders Coordination 215. Activities — designated persons Injunction 216. Court — powers Prohibitions, Offences and Punishment 217. Obstruction 218. False statements or information 219. Offence and punishment JUDICIAL MATTERS Court Jurisdiction 220. Judicial review — concurrent jurisdiction 221. Court reference 222. Standing 223. Decisions final Immunity 224. Things done in good faith 225. Disclosure made in good faith Time Limits 226. Authority, etc. 227. Plan GENERAL MONITORING REGULATIONS AND ORDERS 228. Regulations 229. Schedule 2 230. Schedule 3 — proposed agreement xi PART 6 TRANSITIONAL PROVISIONS 231. Members and employees 232. Policies, priorities and objectives regarding planning 233. Land use plans 234. Municipal plans 235. Projects — assessment under Agreement CONSEQUENTIAL AMENDMENTS 3. Access to Information Act 4. Privacy Act 5-9. Nunavut Waters and Nunavut Surface Rights Tribunal Act COMING INTO FORCE 10. Order in council PART 2 NORTHWEST TERRITORIES SURFACE RIGHTS BOARD ACT ENACTMENT OF ACT 11. Enactment AN ACT TO ESTABLISH THE NORTHWEST TERRITORIES SURFACE RIGHTS BOARD AND TO MAKE RELATED AND CONSEQUENTIAL AMENDMENTS TO OTHER ACTS Preamble SHORT TITLE 1. Northwest Territories Surface Rights Board Act 2. Definitions INTERPRETATION PRECEDENCE 3. Agreement prevails APPLICATION 4. Geographical application 5. Binding on Her Majesty xi GENERAL PROVISIONS 6. Delegation 7. Review 8. Access subject to consent ESTABLISHMENT AND ORGANIZATION OF THE NORTHWEST TERRITORIES SURFACE RIGHTS BOARD BOARD ESTABLISHED 9. Establishment 10. Purpose 11. Chairperson 12. Alternate members 13. Qualifications and residency requirements 14. Change of residence 15. Term of office 16. Removal 17. Reappointment 18. Remuneration and expenses — members 19. Staff 20. Workers’ compensation 21. Conflict of interest 22. Acts done in good faith HEAD OFFICE AND MEETINGS 23. Head office 24. Meetings BYLAWS 25. Powers of Board STATUS AND GENERAL POWERS 26. Status 27. Property and contracts 28. Government services and facilities 29. Obtaining information LANGUAGES 30. Language of business FINANCIAL PROVISIONS 31. Annual budget xi ANNUAL REPORT 32. Submission to Minister and content APPLICATIONS AND HEARINGS JURISDICTION OF THE BOARD 33. Negotiations 34. Resolved matters 35. Matters not raised HEARINGS 36. Rules of evidence 37. General powers of Board 38. Reference 39. Parties to hearing 40. Absence of party 41. Location of hearing PANELS 42. Composition 43. Assignment of members 44. Residency and knowledge requirements 45. Absence of panel members 46. Information made available 47. Powers and functions ORDERS IN RELATION TO DESIGNATED LAND AND TLICHO LANDS ACCESS ORDERS Required Documents 48. Copy of agreement or offer 49. Minerals — Gwich’in or Sahtu lands 50. Access across — Gwich’in, Sahtu or Tlicho lands 51. Access across — Inuvialuit lands 52. Travel by water — Gwich’in, Sahtu or Tlicho lands 53. Existing right — Gwich’in or Sahtu lands 54. Existing right — Tlicho lands Obligation of Board To Make Access Orders xv Terms and Conditions 55. Terms and conditions agreed to by parties 56. Terms and conditions determined by Board 57. Inconsistent terms and conditions Compensation 58. Compensation agreed to by parties 59. Compensation determined by Board 60. Manner of payment 61. Access fee and amount for exercise of right of access Payment Before Exercise of Right of Access Interim Access Orders 62. If compensation not determined OTHER ORDERS 63. Required documents 64. Public utilities 65. Unforeseen damage 66. Factors to be considered 67. Manner of payment ORDERS IN RELATION TO NON-DESIGNATED LAND ACCESS ORDERS Required Documents 68. Copy of agreement or offer Obligation of Board To Make Access Orders 69. Minerals Terms and Conditions 70. Terms and conditions agreed to by parties 71. Terms and conditions determined by Board 72. Inconsistent terms and conditions Compensation 73. Compensation agreed to by parties 74. Compensation determined by Board 75. Manner of payment xv Payment Before Exercise of Right of Access 76. Amount for exercise of right of access Interim Access Orders 77. If compensation not determined 78. Required documents 79. Unforeseen damage 80. Factors to be considered 81. Manner of payment OTHER ORDERS GENERAL ORDERS AND DECISIONS OF THE BOARD 82. Costs 83. Reasons 84. Final and binding 85. Copies 86. Proof of orders 87. Successors 88. Enforcement of orders 89. Review on application 90. Five-year review 91. Application by party 92. Application by parties REVIEW OF ACCESS ORDERS TERMINATION OF ACCESS ORDERS JURISDICTION OF THE SUPREME COURT OF THE NORTHWEST TERRITORIES 93. Exclusive jurisdiction RULES OF THE BOARD 94. Mandatory rules 95. Other rules 96. Statutory Instruments Act 97. Notice of proposed rule xv PUBLIC REGISTRY 98. Contents REGULATIONS 99. Regulations 100. Request for arbitration already made 101. Inuvialuit Agreement TRANSITIONAL PROVISIONS RELATED AMENDMENTS TO THE YUKON SURFACE RIGHTS BOARD ACT 12-16. Amendments CONSEQUENTIAL AMENDMENTS 17. Access to Information Act 18. Canada Oil and Gas Operations Act 19. Privacy Act COMING INTO FORCE 20. Coming into force SCHEDULE 60-61-62 ELIZABETH II —————— CHAPTER 14 An Act to enact the Nunavut Planning and Project Assessment Act and the Northwest Territories Surface Rights Board Act and to make related and consequential amendments to other Acts [Assented to 19th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Northern Jobs and Growth Act. PART 1 NUNAVUT PLANNING AND PROJECT ASSESSMENT ACT ENACTMENT OF ACT Enactment 2. The Nunavut Planning and Project Assessment Act, whose Schedules 1 to 3 are set out in the schedule to this Act, is enacted as follows: An Act respecting land use planning and the assessment of ecosystemic and socioeconomic impacts of projects in the Nunavut Settlement Area and making consequential amendments to other Acts C. 14 Preamble Whereas Her Majesty the Queen in right of Canada and the Inuit of the Nunavut Settlement Area have entered into a land claims agreement that came into force on July 9, 1993 on its ratification by both parties; Northern Jobs And whereas the Nunavut Planning Commission and the Nunavut Impact Review Board were established under that agreement, which provides that the substantive powers, functions, duties and objectives of those institutions of public government must be set out in statute; And whereas it is desirable to set out a regime for land use planning and project assessment that recognizes the importance of responsible economic development and conservation and protection of the ecosystems and that encourages the well-being and self-reliance of the Inuit and other residents of the designated area, taking into account the interests of all Canadians; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Nunavut Planning and Project Assessment Act. INTERPRETATION Definitions “Agreement” « accord » “Board” Version anglaise seulement 2. (1) The following definitions apply in this Act. “Agreement” means the land claims agreement between the Inuit of the Nunavut Settlement Area and Her Majesty the Queen in right of Canada that was ratified, given effect and declared valid by the Nunavut Land Claims Agreement Act, which came into force on July 9, 1993, and includes any amendments to that agreement made under it. “Board” means the Nunavut Impact Review Board referred to in section 18. 2011-2012-2013 Emploi et croissa “Commission” Version anglaise seulement “Commission” means the Nunavut Planning Commission referred to in section 10. “conservation area” « aire de préservation » “conservation area” means an area listed in Schedule 9-1 to the Agreement and any of the following: (a) a wildlife area established under the Canada Wildlife Act; (b) a critical habitat, wildlife sanctuary or special management area, as defined in section 2 of the Wildlife Act, S.Nu. 2003, c. 26; (c) a migratory bird sanctuary prescribed under the Migratory Birds Convention Act, 1994; (d) a wetland of international importance, as defined in Article 2 of the Convention on Wetlands of International Importance especially as Waterfowl Habitat, concluded at Ramsar on February 2, 1971 and in force in Canada on May 15, 1981, that is designated by the Government of Canada; (e) a marine protected area designated under paragraph 35(3)(a) of the Oceans Act; (f) a protected marine area established under subsection 4.1(1) of the Canada Wildlife Act; (g) a Canadian heritage river referred to in paragraph 4(1)(b) of the Parks Canada Agency Act; (h) a historic place designated under the Historic Sites and Monuments Act; (i) a historic place designated under the Historical Resources Act, R.S.N.W.T. 1988, c. H-3; and (j) any other area of particular significance for ecological, cultural, archaeological, research or similar reasons, if established under an Act of Parliament or territorial law. “department or agency” « ministère ou organisme » “department or agency” means (a) a department, agency or other portion of the federal public administration; and (b) a department, agency or other division of the public service of Nunavut. C. 14 “designated area” « région désignée » “designated area” means the area that consists of the Nunavut Settlement Area and the Outer Land Fast Ice Zone. “designated Inuit organization” « organisation inuite désignée » Northern Jobs “designated Inuit organization” means (a) Tunngavik or, in respect of a provision of this Act, the organization designated in the public record, which is maintained by Tunngavik under the Agreement, as being responsible for the exercise of any power or the performance of any duty or function under the corresponding provision of the Agreement; or (b) in respect of Inuit owned lands in the areas of equal use and occupancy, Makivik acting jointly with the organization determined under paragraph (a). “federal Minister” « ministre fédéral » “interested corporation or organization” « intéressée » “Inuit of northern Quebec” « Inuits du Nord québécois » “Inuktitut” « inuktitut » “land” « terres » “land use plan” « plan d’aménagement » “federal Minister” means, other than in the definition “proponent” in this subsection, section 68, the definition “responsible Minister” in subsection 73(1), subsections 135(5), 136(1) and 149(2), paragraph 152(1)(b), section 173 and subsection 189(1), the Minister of Indian Affairs and Northern Development. “interested corporation or organization” means, for the purposes of section 43 and subsections 50(2), 101(4) and 120(5), a corporation or other organization that has given written notice to the Commission, the Board or any federal environmental assessment panel, as the case may be, of its interest in providing comments. “Inuit of northern Quebec” means the Inuit of northern Quebec within the meaning of the James Bay and Northern Quebec Agreement that was approved, given effect and declared valid by the James Bay and Northern Quebec Native Claims Settlement Act, S.C. 1976-77, c. 32. “Inuktitut” includes Inuinnaqtun. “land” includes, for the purposes of Parts 1 and 3 to 6, land covered by waters, whether in the onshore or offshore. “land use plan” does not include a municipal land use plan. 2011-2012-2013 “Makivik” « Makivik » “marine conservation area” « aire marine de préservation » “municipality” « municipalité » “national park” « parc national » “park” « parc » “project” « projet » Emploi et croissa “Makivik” means the Corporation established by An Act respecting the Makivik Corporation, R.S.Q., c. S-18.1, representing the Inuit of northern Quebec. “marine conservation area” means a marine conservation area or reserve as defined in subsection 2(1) of the Canada National Marine Conservation Areas Act. “municipality” means a municipality or settlement as defined in subsection 28(1) of the Interpretation Act, R.S.N.W.T. 1988, c. I-8, as amended for Nunavut under section 76.05 of the Nunavut Act. “national park” means a park or park reserve as defined in subsection 2(1) of the Canada National Parks Act. “park” means a national park, a territorial park or a marine conservation area. “project” means the carrying out, including the construction, operation, modification, decommissioning or abandonment, of a physical work or the undertaking or carrying out of a physical activity that involves the use of land, waters or other resources. It does not include (a) the undertaking or carrying out of a work or activity if its adverse ecosystemic impacts are manifestly insignificant, taking into account in particular the factors set out in paragraphs 90(a) to (i); (b) the undertaking or carrying out of a work or activity that is part of a class of works or activities prescribed by regulation; or (c) the construction, operation or maintenance of a building or the provision of a service, within a municipality, that does not have ecosystemic impacts outside the municipality and does not involve the deposit of waste by a municipality, the bulk storage of fuel, the production of nuclear or hydroelectric power or any industrial activities. “proponent” « promoteur » “proponent” means a person or entity, including a federal, provincial or territorial minister, department or agency, a municipality or a designated Inuit organization, that proposes the carrying out of a project. 6 “regulatory authority” « autorité administrative » “territorial law” « loi territoriale » “territorial Minister” « ministre territorial » “Tunngavik” « Tunngavik » “waters” « eaux » Definitions from Agreement C. 14 Northern Jobs “regulatory authority” means a minister — other than for the purposes of section 197 —, a department or agency, a municipality or any other public body responsible for issuing a licence, permit or other authorization required by or under any other Act of Parliament or a territorial law for a project to proceed. “territorial law” means an Act of the Legislature for Nunavut. “territorial Minister” means, other than in the definition “proponent” in this subsection, paragraph 19(2)(d), section 68, the definition “responsible Minister” in subsection 73(1), subsections 94(5), 135(5), 136(1) and 149(2), paragraph 152(1)(b), section 173, subsection 189(1) and paragraph 200(2)(c), the Minister of Environment for Nunavut. “Tunngavik” means Nunavut Tunngavik Incorporated, a corporation without share capital incorporated under Part II of the Canada Corporations Act, R.S.C. 1970, c. C-32, and any successor to that corporation. “waters” means inland waters on or below the surface of land and marine waters, whether in a liquid or solid state. (2) In this Act (a) “ecosystemic” has the same meaning as in section 12.1.1 of the Agreement; 2011-2012-2013 Emploi et croissa (b) “Inuit owned lands”, “marine areas”, “Nunavut Settlement Area”, “Outer Land Fast Ice Zone”, “territorial park” and “wildlife” have the same meaning as in section 1.1.1 of the Agreement; and (c) “areas of equal use and occupancy” has the same meaning as in section 40.2.2 of the Agreement. Interpretation (3) For greater certainty, in this Act the issuance of a licence, permit or other authorization, includes a renewal, an amendment or an extension of its period of validity. Inconsistency with Agreement 3. (1) In the event of any inconsistency or conflict between the Agreement and this Act or any regulation made under it, the Agreement prevails to the extent of the inconsistency or conflict. Inconsistency with other Acts (2) In the event of any inconsistency or conflict between this Act or any regulation made under it and any other Act of Parliament, except the Nunavut Land Claims Agreement Act, or any territorial law or any regulation made under that Act or that territorial law, this Act or its regulations prevail to the extent of the inconsistency or conflict. Limitation — orders (3) In the event of any inconsistency or conflict between an order made under section 214 and an order made by any person designated for the purposes of the administration and enforcement of any other Act of Parliament, any requirement imposed on the carrying out of a project by that Act or a term or condition in any licence, permit or other authorization issued under that Act, the order made under section 214 does not prevail over the other order, the requirement or the term or condition for the sole reason that the provisions of this Act prevail over any inconsistent provisions of any other Act of Parliament. Rights preserved 4. For greater certainty, nothing in this Act or its regulations, or in an original or amended project certificate or in any decision indicating that the assessment of a project is complete and that the proponent may carry it out constitutes a C. 14 Northern Jobs defence to a claim for loss or damage sustained by any person by reason of the carrying out of a project. APPLICATION Geographic application 5. (1) This Act applies to the designated area. Application outside designated area (2) This Act also applies to projects to be carried out wholly or partly outside the designated area and to impacts outside that area to the extent necessary to give effect to sections 80, 98, 113, 133, 156 to 162, 168 and 185 to 187. Binding on Her Majesty 6. This Act is binding on Her Majesty in right of Canada or a province. Canadian Environmental Assessment Act, 2012 7. The Canadian Environmental Assessment Act, 2012 does not apply in respect of the designated area. CONSULTATION Amendments to this Act 8. The federal Minister must consult closely with the territorial Minister, the designated Inuit organization, the Commission and the Board with respect to any amendment to this Act. DELEGATION Delegation to territorial Minister 9. (1) The federal Minister may delegate, in writing, to the territorial Minister any of the federal Minister’s powers, duties or functions under this Act, either generally or as otherwise provided in the instrument of delegation. However, the delegation must not abrogate or derogate from any Inuit rights under the Agreement. Notice (2) The federal Minister must notify the designated Inuit organization in writing of any delegation made under subsection (1). Emploi et croissa 2011-2012-2013 PART 1 COMMISSION AND BOARD NUNAVUT PLANNING COMMISSION Constitution Continuance 10. The Nunavut Planning Commission, established under the Agreement, is continued under this Act. Members 11. (1) The federal Minister must appoint the members of the Commission, including the Chairperson. Composition (2) The following rules apply in respect of the appointment of members of the Commission, other than the Chairperson: (a) at least one member must be appointed on the nomination of the federal Minister; (b) at least one member must be appointed on the nomination of the territorial Minister; and (c) one half of the members must be appointed on the nomination of the organization referred to in paragraph (a) of the definition “designated Inuit organization” in subsection 2(1). Substitution (3) The organization referred to in paragraph (a) of the definition “designated Inuit organization” in subsection 2(1) may, for the purpose of ensuring appropriate representation from any planning region in the preparation or amendment of a land use plan, nominate one or more persons to act in the place of an equivalent number of members appointed under paragraph (2)(c). The person or persons appointed by the federal Minister on the nomination of that organization act in the place of the member or members identified by the organization. Areas of equal use and occupancy (4) If the Commission is called on to make a decision under Part 3 in respect of a project to be carried out in an area of equal use and occupancy, Makivik may nominate a number of persons equal to one half the number of members appointed under paragraph (2)(c). The person or persons appointed by the federal Minister on the nomination of Makivik act in C. 14 Northern Jobs the place of an equivalent number of members appointed under paragraph (2)(c) and identified by the organization referred to in paragraph (a) of the definition “designated Inuit organization” in subsection 2(1). Residence requirement (5) At least one half of the members appointed under subsection (2) must reside in the designated area. Persons not eligible for appointment (6) Employees of a department or agency are not eligible to be members of the Commission. Chairperson 12. (1) After consultation with the territorial Minister, the Chairperson of the Commission is to be appointed from among the persons who are nominated by the Commission. Appointment of another member (2) If a member of the Commission is appointed Chairperson, the federal Minister must appoint another person to be a member of the Commission in accordance with section 11. Acting after expiry of term 13. If a Commission member’s term expires before the review of a project by the Commission is complete, the member continues to act as a member in relation to that project until that review is complete. The Chairperson of the Commission must notify the federal Minister in writing of any member acting under this section. Powers, Duties and Functions Additional powers, duties and functions 14. In addition to its powers, duties and functions specified elsewhere in this Act, the Commission must (a) monitor projects approved under Part 3 to verify that they are carried out in conformity with any applicable land use plan; (b) report annually in writing to the federal Minister, the territorial Minister and the designated Inuit organization on the implementation of the land use plan; (c) contribute to the development and review of marine policy in the Arctic; (d) exercise the powers and perform the duties and functions referred to in section 11.9.1 of the Agreement in relation to the cleanup of waste sites; and Emploi et croissa 2011-2012-2013 (e) exercise any powers and perform any duties and functions that may be agreed on by the Government of Canada or the Government of Nunavut, or both, taking into account their respective jurisdictions, and the designated Inuit organization. Principles — section 11.2.1 of Agreement 15. The Commission must exercise its powers and perform its duties and functions with a view to fulfilling the objectives of the Agreement in relation to land use planning in accordance with the principles referred to in section 11.2.1 of the Agreement. Meetings Participation by telecommunications 16. Subject to the Commission’s by-laws and rules, a member of the Commission may participate in a meeting by means of telephone or other communications facilities that are likely to enable all persons participating in the meeting to hear each other, and a member so participating is deemed for all purposes of this Act to be present at that meeting. By-laws and Rules Powers 17. (1) The Commission may make by-laws and rules respecting the conduct and management of its business, including by-laws and rules respecting (a) the calling of its meetings and sittings and the conduct of business at them; (b) the establishment of technical panels; (c) procedures for making submissions and complaints to the Commission; (d) procedures for collecting information and opinions, including procedures for conducting formal and informal public hearings and public reviews; (e) the form and content of descriptions to be submitted with respect to projects; and (f) the admissibility of evidence. C. 14 Inuit traditions (2) A by-law or rule made under paragraph (1)(d) must give due regard and weight to the Inuit traditions regarding oral communication and decision-making. Statutory Instruments Act (3) By-laws and rules made under this section are not statutory instruments for the purposes of the Statutory Instruments Act. Northern Jobs NUNAVUT IMPACT REVIEW BOARD Constitution Continuance 18. The Nunavut Impact Review Board, established under the Agreement, is continued under this Act. Members 19. (1) The Board consists of nine members, including the Chairperson. Composition (2) The members of the Board, other than the Chairperson, must be appointed as follows: (a) two members must be appointed by the federal Minister; (b) four members must be appointed by the federal Minister on the nomination of the organization referred to in paragraph (a) of the definition “designated Inuit organization” in subsection 2(1); (c) one member must be appointed by the territorial Minister; and (d) one member must be appointed by one or more territorial ministers. Additional members (3) Despite subsection (1), additional members may be appointed for a specific purpose in the manner and in the proportions set out in subsection (2). Areas of equal use and occupancy (4) If the Board is called on to make a decision under Part 3 in respect of a project to be carried out in an area of equal use and occupancy, Makivik may nominate a number of persons equal to one half the number of members appointed under paragraph (2)(b). The person or persons appointed by the federal Minister on the nomination of Makivik act in the place of an equivalent number of members 2011-2012-2013 Emploi et croissa appointed under paragraph (2)(b) and identified by the organization referred to in paragraph (a) of the definition “designated Inuit organization” in subsection 2(1). Chairperson 20. (1) After consulting with the territorial Minister, the federal Minister must appoint a Chairperson of the Board from among the persons nominated by the other members of the Board. If there are equally qualified nominees, the federal Minister must give preference to the nominees who reside in the designated area. Appointment of another member (2) If a member of the Board, appointed under any of paragraphs 19(2)(a) to (d), is appointed Chairperson, the minister who appointed that member must appoint another person to be a member of the Board under that paragraph. Acting after expiry of term 21. If a Board member’s term expires before the screening or review of a project by the Board is complete, the member continues to act as a member in relation to that project until the screening or review is complete. The Chairperson of the Board must notify the federal Minister in writing of any member acting under this section. Powers, Duties and Functions Additional powers, duties and functions 22. In addition to its powers, duties and functions specified elsewhere in this Act, the Board must exercise any powers and perform any duties and functions that may be agreed on by the Government of Canada or the Government of Nunavut, or both, taking into account their respective jurisdictions, and the designated Inuit organization. Primary objectives 23. (1) The Board must exercise its powers and perform its duties and functions in accordance with the following primary objectives: (a) to protect and promote the existing and future well-being of the residents and communities of the designated area; and (b) to protect the ecosystemic integrity of the designated area. C. 14 Other residents (2) In exercising its powers or performing its duties and functions in accordance with the objective set out in paragraph (1)(a), the Board must take into account the well-being of residents of Canada outside the designated area. Interpretation (3) For greater certainty, the Board must exercise its powers and perform its duties and functions under paragraphs 92(2)(a), 104(1)(c) and 112(5)(b), section 124 and subsection 152(4) in accordance with the objectives set out in subsection (1). Limitation — socio-economic benefits 24. The Board is not authorized to establish, in the exercise of its powers or the performance of its duties and functions, requirements relating to socio-economic benefits. Northern Jobs Meetings Nunavut Settlement Area 25. (1) The Board must, whenever practicable, hold its meetings within the Nunavut Settlement Area. Participation by telecommunications (2) A member of the Board may, subject to the Board’s by-laws and rules, participate in a meeting by means of telephone or other communications facilities that are likely to enable all persons participating in the meeting to hear each other, and a member so participating is deemed for all purposes of this Act to be present at that meeting. Request by members for meeting (3) The Chairperson must call a meeting of the Board within 21 days after receiving a written request for a meeting, indicating its purpose, from at least five members. Voting (4) Decisions of the Board must be made by a majority of votes, with each member, other than the Chairperson, having one vote. In the case of a tie vote, the Chairperson must cast the deciding vote. Quorum (5) Five members of the Board constitute a quorum. By-laws and Rules Powers 26. (1) The Board may make by-laws and rules respecting the conduct and management of its business, including by-laws and rules respecting (a) the calling of meetings of the Board and the conduct of business at them; 2011-2012-2013 Emploi et croissa (b) the establishment of special and standing committees and the fixing of quorum for meetings of those committees; (c) procedures for making submissions and complaints to the Board; (d) procedures and guidelines for collecting information and opinions, including procedures for the conduct of public hearings by the Board or one of its panels; (e) the establishment of guidelines for the preparation of impact statements; (f) the establishment of guidelines respecting time limits for completing each step of a review that the Board carries out under Part 3 or 4; and (g) the admissibility of evidence in public hearings conducted by the Board or one of its panels. Inuit traditions (2) A by-law or rule made under paragraph (1)(d) must give due regard and weight to the Inuit traditions regarding oral communication and decision making. Public hearings (3) By-laws and rules relating to the conduct of public hearings must (a) emphasize flexibility and informality to the extent that is consistent with the general application of the rules of procedural fairness and natural justice and in particular must allow, if appropriate, the admission of evidence that would not normally be admissible under the strict rules of evidence; and (b) with respect to any classification of intervenors, allow a designated Inuit organization full standing to appear at a public hearing for the purpose of making submissions on behalf of the people it represents. Statutory Instruments Act (4) By-laws and rules made under this section are not statutory instruments for the purposes of the Statutory Instruments Act. C. 14 Northern Jobs Panels Establishment 27. (1) The Board may establish panels and delegate any of its powers, duties and functions to them. Chairperson (2) The Board must appoint a Chairperson for each panel. Composition (3) In addition to the Chairperson, each panel must consist of an even number of members half of whom must be members appointed under paragraph 19(2)(a), (c) or (d) and half of whom must be members appointed under paragraph 19(2)(b). GENERAL PROVISIONS — COMMISSION AND BOARD Members Vacancies during term 28. If a vacancy occurs during the term of a member of the Commission or the Board, other than a member appointed under subsection 19(3), the minister who appointed the member must appoint another member as soon as practicable in accordance with section 11 or 19, as the case may be. Term of office 29. (1) Members of the Commission and the Board, including the Chairpersons and any member appointed under section 28, are appointed to hold office for a term of three years. Other members (2) Despite subsection (1), members appointed under subsection 11(3) or (4) or 19(3) or (4) are appointed to hold office for a term not exceeding three years. Reappointment (3) A member is eligible to be reappointed to the Commission or the Board in the same or another capacity. Oath of office 30. Before taking up their duties, members of the Commission and the Board must take the oath of office set out in Schedule 1 before a person who is authorized by law to administer oaths. Remuneration and expenses 31. (1) The members of the Commission and the Board must receive fair remuneration, as determined by the federal Minister, for the performance of their duties and must be paid any travel and living expenses that are incurred while absent from their ordinary place of Emploi et croissa 2011-2012-2013 residence in the course of performing their duties and that are consistent with Treasury Board directives for public servants. Workers’ compensation (2) A member is deemed to be an employee for the purposes of the Government Employees Compensation Act and to be employed in the federal public administration for the purposes of any regulations made under section 9 of the Aeronautics Act. Removal 32. A member of the Commission or the Board may be removed for cause by the minister who appointed the member. If the member was nominated by the designated Inuit organization or the territorial Minister, the federal Minister may remove the member only after consulting the designated Inuit organization or the territorial minister, as the case may be. Staff Employment and remuneration 33. (1) The Commission and the Board may employ any officers and employees and engage the services of any agents, advisers and experts that are necessary for the proper conduct of the business of the Commission or the Board and may fix the terms and conditions of their employment or engagement and pay their remuneration. Workers’ compensation (2) An officer or employee of the Commission or the Board is deemed to be an employee for the purposes of the Government Employees Compensation Act and to be employed in the federal public administration for the purposes of any regulations made under section 9 of the Aeronautics Act. Conflict of Interest Members 34. (1) A member of the Commission or the Board must not participate in a decision on a matter in which that member has a conflict of interest. Staff (2) An officer or employee of the Commission or the Board or agent, adviser or expert must not act in a matter in which that person has a conflict of interest. C. 14 Status of Inuk (3) A member referred to in subsection (1) or a person referred to in subsection (2) is not placed in a conflict of interest solely because that member or person is an Inuk as defined in section 1.1.1 of the Agreement. Guidelines (4) Subject to any regulations made under paragraph 228(1)(a) and any rules established by the Treasury Board, the Commission and the Board may issue guidelines regarding conflicts of interest in respect of their members or persons referred to in subsection (2). Northern Jobs Status and General Powers Status 35. (1) The Commission and the Board are institutions of public government. Property and contracts (2) The Commission and the Board may, for the purposes of conducting their business, (a) acquire property in their own names and dispose of the property; and (b) enter into contracts in their own names. Legal proceedings (3) Actions, suits or other legal proceedings in respect of any right or obligation acquired or incurred by the Commission or the Board may be brought or taken by or against the Commission or the Board in its name in any court that would have jurisdiction if the Commission or the Board were a corporation. Head Office Nunavut Settlement Area 36. The head offices of the Commission and the Board must be in the Nunavut Settlement Area. Languages Language of business 37. (1) The Commission and the Board must conduct their business in both of the official languages of Canada in accordance with the Official Languages Act and any directives of the federal Minister and, on request by a member, in Inuktitut. Public hearings and reviews (2) The Commission and the Board must conduct public hearings, and the Commission must conduct public reviews, in both of the official languages of Canada in accordance with the Official Languages Act and any directives of 2011-2012-2013 Emploi et croissa the federal Minister and, on request by a member, a proponent or an intervenor, in Inuktitut. Members (3) Nothing in subsection (1) or (2) is to be construed as preventing the use of translation or interpretation services if a member is otherwise unable to conduct business in either official language or in Inuktitut. Witnesses (4) The Commission or the Board has, in any proceedings before it, the duty to ensure that any witness giving evidence before it may be heard in either official language or in Inuktitut and that, in being so heard, the witness will not be placed at a disadvantage by not being heard in another of those languages. By-laws and Rules Pre-publication 38. (1) The Commission or the Board must give notice at least 60 days before the making of a by-law or rule by (a) publishing the proposed by-law or rule on its website; (b) publishing a notice in a newspaper or other periodical that, in its opinion, has a large circulation in the designated area indicating the time and manner in which the proposed by-law or rule may be examined; and (c) sending the proposed by-law or rule to the federal Minister, the territorial Minister, the designated Inuit organization and the council of each municipality in the designated area. Comments invited (2) The notice referred to in paragraph (1)(b) must include an invitation to interested persons, including corporations and other organizations, to make comments in writing to the Commission or the Board about the proposed by-law or rule within 60 days after publication of the notice. Response to comments (3) The Commission or the Board may only make the by-law or rule if it has responded to any comments made within the time limit set out in subsection (2). C. 14 Exception (4) Once a notice is published under subsection (1), the Commission or the Board is not required to publish any further notice about any amendment to the proposed by-law or rule that results from comments made by interested persons. Notice (5) As soon as practicable after the by-law or rule has been made, the Commission or the Board must publish a notice that the by-law or rule has been made and is included in the public registry referred to in section 201 or 202, as the case may be, on its website, in the Canada Gazette and in a newspaper or other periodical that, in its opinion, has a large circulation in the designated area. Northern Jobs Financial Provisions Annual budget 39. (1) The Commission and the Board must each submit, annually, a budget for the following fiscal year to the federal Minister for review and approval. Accounts (2) The Commission and the Board must maintain books of account, and records in relation to them, in accordance with accounting principles recommended by the Canadian Institute of Chartered Accountants or its successor. Consolidated financial statements (3) The Commission and the Board must, within the time after the end of each fiscal year specified by the federal Minister, each prepare consolidated financial statements in respect of that fiscal year in accordance with the accounting principles referred to in subsection (2) and must include in the consolidated financial statements any documents or information that are required in support of them. Audit (4) The accounts, financial statements and financial transactions of the Commission and the Board must be audited annually by the auditor of the Commission or the Board, as the case may be, and, on request by the federal Minister, the Auditor General of Canada. The auditor and, if applicable, the Auditor General of Canada must make a written report of the audit to the Commission or the Board and to the federal Minister. Emploi et croissa 2011-2012-2013 PART 2 LAND USE PLANNING INTERPRETATION Definition of “land” 40. In this Part, “land” includes land covered by water, whether in the onshore or offshore, waters and resources, including wildlife. POLICIES, PRIORITIES AND OBJECTIVES Designated area 41. The Commission is responsible for the establishment, in conjunction with the Government of Canada or the Government of Nunavut, or both, taking into account their respective jurisdictions, of broad planning policies, priorities and objectives for the designated area regarding the conservation, development, management and use of land. Planning regions 42. (1) The Commission must identify planning regions and may, for each planning region, identify specific planning objectives and planning variables regarding the conservation, development, management and use of land. Consistency (2) The specific planning objectives must be consistent with the broad objectives established for the designated area. Consultations 43. The Commission must seek the opinions of affected municipalities, interested corporations and organizations, residents and other interested persons regarding specific objectives and land use planning options for the region. Principles and factors 44. The principles and factors set out in sections 11.2.1 and 11.2.3 of the Agreement must guide the development of broad policies, priorities and objectives under section 41 and specific planning objectives under section 42. Public hearing 45. The Commission may, in exercising its powers and performing its duties and functions under sections 41 to 43, hold a public hearing in accordance with the by-laws and rules made under section 17. C. 14 Northern Jobs LAND USE PLANS General Provisions Duty 46. (1) The Commission must exercise its powers and perform its duties and functions in relation to land use plan development under this Part so that the entire designated area is, as soon as practicable, subject to either (a) one land use plan for the entire designated area; or (b) two or more land use plans, each relating to one or more planning regions within the designated area. No overlap (2) For greater certainty, no portion of the designated area is to be subject to more than one land use plan. Merger of plans (3) The Commission may merge the land use plans referred to in paragraph (1)(b) to form a land use plan referred to in paragraph (1)(a). If the substance of the land use plans being merged is not changed, such a merger is not an amendment and sections 59 to 65 do not apply. Purposes of plan 47. A land use plan has the following purposes: (a) to protect and promote the existing and future well-being of the residents and communities of the designated area, taking into account the interests of all Canadians; and (b) to protect and, if necessary, restore the environmental integrity of the designated area or the planning region, as the case may be. Contents of plan 48. (1) A land use plan must provide for the conservation and use of land and guide and direct resource use and development and must, in particular, provide for a strategy regarding the implementation of the plan and take into account (a) the broad planning policies, priorities and objectives established for the designated area; (b) the specific planning objectives and planning variables identified for any applicable planning region; Emploi et croissa 2011-2012-2013 (c) the factors referred to in section 11.3.1 of the Agreement; and (d) Inuit objectives for Inuit owned lands. Permitted uses (2) A land use plan may contain descriptions of permitted, subject to any terms and conditions that the plan sets out, and prohibited uses of land. Minor variances (3) A land use plan may authorize the Commission to grant minor variances and may set out the conditions subject to which they may be considered and granted. Offences (4) A land use plan must identify each requirement set out in that plan whose contravention is prohibited under paragraph 74(f). Articles 5 and 7 of Agreement (5) A land use plan must be developed and implemented in a manner that is consistent with the principles and requirements of Articles 5 and 7 of the Agreement. Development Preparation of draft 49. After concluding any consultations that it considers appropriate, the Commission must prepare a draft land use plan for the entire designated area or for one or more planning regions. Draft to be made public 50. (1) Before holding a public hearing in respect of a draft land use plan, the Commission must make the draft public and must do so in a manner designed to promote participation in its examination by the public. Invitation to comment (2) The Commission must solicit written and oral comments on the draft land use plan from appropriate departments or agencies, appropriate designated Inuit organizations, affected municipalities, interested corporations and organizations, Inuit and other residents of the designated area and the general public. Public hearing 51. (1) After allowing a reasonable period for the submission of comments on the draft land use plan, the Commission must hold a public hearing in respect of it. C. 14 Duty (2) The Commission must take all necessary steps to promote public awareness of, and public participation in, the public hearing, including through the choice of the date, time and place of the hearing, notice given in relation to them and measures taken to disseminate any relevant information. Conduct of hearing (3) In conducting a public hearing, the Commission must give great weight to the Inuit traditions regarding oral communication and decision-making and must accord to the designated Inuit organization full standing to appear at a public hearing for the purpose of making submissions on behalf of the people it represents. Revision — draft plan 52. After the public hearing is held, the Commission must consider any comments made in respect of the draft land use plan under subsection 50(2) or submissions made during the hearing and make any revisions to the draft land use plan that it considers appropriate. Submission — draft plan 53. The Commission must submit the original or revised draft land use plan, which it must make public, and a written report of the proceedings at the public hearing held in respect of it, to the federal Minister, the territorial Minister and the designated Inuit organization. Decision — draft plan 54. (1) As soon as practicable after receiving a draft land use plan, the federal Minister, the territorial Minister and the designated Inuit organization must accept it jointly or reject it with written reasons and return it to the Commission. Revised plan (2) If the plan is rejected by the federal Minister, the territorial Minister or the designated Inuit organization, the Commission must, after considering the reasons, which it may make public, undertake once again any measures in relation to the holding of a public hearing under sections 50 to 52 that it considers necessary, make any changes that it considers appropriate and submit a revised draft land use plan to the Ministers and the designated Inuit organization. Northern Jobs 2011-2012-2013 Emploi et croissa Decision — revised plan (3) As soon as practicable after receiving a revised draft land use plan, the federal Minister, the territorial Minister and the designated Inuit organization must accept it jointly or reject it with written reasons. Acceptance and recommendation (4) After an original or revised draft land use plan is accepted under subsection (1) or (3), the federal Minister must recommend its approval to the Governor in Council and the territorial Minister must recommend its approval to the Executive Council of Nunavut. Approval — plan 55. (1) The Governor in Council and the Executive Council of Nunavut may approve the draft land use plan if its approval was recommended under subsection 54(4). Effective date (2) A land use plan comes into effect when it is approved under subsection (1). Publication (3) The Commission must make the land use plan public. Statutory Instruments Act (4) Land use plans are not statutory instruments for the purposes of the Statutory Instruments Act. Nunavut Water Board 56. The Commission must, in exercising its powers and performing its duties and functions under sections 49 and 52 and subsection 54(2), consult with the Nunavut Water Board and take into account any recommendations provided by that Board under subsection 36(1) of the Nunavut Waters and Nunavut Surface Rights Tribunal Act. Municipalities 57. The Commission must, in exercising its powers and performing its duties and functions under sections 49 and 52 and subsection 54(2), give great weight to the views and wishes of the municipalities in the area to which the draft land use plan relates. Factors to consider 58. In exercising their powers and performing their duties and functions under sections 49 and 52 and subsections 54(1) to (3), the Commission, the federal Minister, the territorial Minister and the designated Inuit organization must take into account all relevant factors, including the purposes set out in section 47, the requirements set out in section 48 and existing rights and interests. C. 14 Northern Jobs Amendment Proposal for amendment 59. (1) The federal Minister, the territorial Minister, the designated Inuit organization or any person, including a corporation or other organization, affected by a land use plan may propose to the Commission an amendment to that plan. Consideration by Commission (2) The Commission must consider the proposed amendment and, if it considers it appropriate to do so, conduct a public review in accordance with the by-laws and rules made under section 17. Amendment proposed by Commission (3) The Commission may, on its own initiative, propose an amendment to a land use plan and must subsequently conduct a public review in accordance with the by-laws and rules made under section 17. Proposed amendment to be made public (4) If the Commission conducts a public review in respect of a proposed amendment, the Commission must make the proposal public in a manner that is designed to promote public participation in its examination. Revision of amendment 60. The Commission must consider the submissions made during a public review in respect of a proposed amendment and may make any revisions to the proposed amendment that it considers appropriate. Submission of proposed amendment 61. (1) The Commission must submit the original or revised proposed amendment to the federal Minister, the territorial Minister and the designated Inuit organization with a written report of any public review and its recommendation as to whether the amendment should be accepted or rejected, in whole or in part. Exception (2) Despite subsection (1), the Commission may, following public review, withdraw a proposed amendment that it initiated. Decision — proposed amendment 62. (1) As soon as practicable after receiving the proposed amendment, the federal Minister, territorial Minister and designated Inuit organization must accept the Commission’s recommendation jointly or reject it, in whole or in part, with written reasons. Revised proposal (2) If the Commission’s recommendation is rejected, in whole or in part, by the federal Minister, the territorial Minister or the 2011-2012-2013 Emploi et croissa designated Inuit organization, the Commission must, after considering the reasons, which it may make public, undertake once again any measures in relation to the holding of a public review under subsections 59(2) and (4) and section 60 that it considers necessary, make any changes it considers appropriate and submit a revised proposed amendment to the federal Minister, territorial Minister and designated Inuit organization. Decision — revised proposal (3) As soon as practicable after receiving a revised proposed amendment, the federal Minister, territorial Minister and designated Inuit organization must accept it jointly or reject it with written reasons. Coming into force (4) Any amendment to a land use plan based on an original or revised proposal for amendment comes into force when it is approved under subsection (1) or (3). Publication (5) The Commission must make any amendment to a land use plan public. Nunavut Water Board 63. The Commission must, in exercising its powers and performing its duties and functions under section 60 and subsection 62(2), consult with the Nunavut Water Board and take into account any recommendations provided by that Board under subsection 36(1) of the Nunavut Waters and Nunavut Surface Rights Tribunal Act. Municipalities 64. The Commission must, in exercising its powers and performing its duties and functions under section 60 and subsection 62(2), give great weight to the views and wishes of the municipalities in the area to which the proposed amendment relates. Factors to consider 65. In exercising their powers and performing their duties and functions under subsections 59(2) and (3), section 60 and subsections 62(1) to (3), the Commission, the federal Minister, the territorial Minister and the designated Inuit organization must take into account all relevant factors, including the purposes set out in section 47, the requirements set out in section 48 and existing rights and interests. C. 14 Northern Jobs Periodic Review Commission 66. The Commission may review a land plan periodically to verify whether, and extent to which, it continues to achieve purposes set out in section 47 and fulfil requirements set out in section 48. Public hearing 67. The Commission may, in conducting its review of the land use plan, hold a public hearing in accordance with the by-laws and rules made under section 17. use the the the Implementation Duty — general 68. Each federal or territorial minister, each department or agency and each municipality must, to the extent of their authority to do so, implement any land use plan that is in effect and carry out their activities in conformity with it. Duty — licences, etc. 69. (1) Each regulatory authority must, to the extent of its authority to do so, ensure that any licence, permit or other authorization that it issues implements any applicable requirements of any applicable land use plan, including those identified under subsection 48(4). Minor variances and ministerial exemptions (2) If a minor variance or a ministerial exemption has been granted in respect of a project under paragraph 81(2)(a) or 82(2)(a), as the case may be, subsection (1) does not apply in respect of the requirements for that project in respect of which the variance or exemption was granted. New prohibitions (3) Subsection (1) does not apply in relation to land uses that, (a) in the case of a project referred to in subsection 207(1), are prohibited by a land use plan approved after the day on which the project proposal was submitted in accordance with section 76 or by amendments made to a land use plan after that day; (b) in the case of a project referred to in subsection 207(2) or paragraph 208(1)(a), are prohibited by a land use plan approved after the day on which the carrying out of the 2011-2012-2013 Emploi et croissa project was authorized under Part 3 or by amendments made to a land use plan after that day; (c) in the case of the rebuilding of a work referred to in paragraph 208(1)(b), are prohibited by a land use plan approved after the day on which the carrying out of the project to which the work relates was authorized under Part 3 or by amendments made to a land use plan after that day; (d) in the case of a project referred to in subsection 208(6) relating to a project that has been stopped or shut down for five years or more, are prohibited by a land use plan approved after the day on which the carrying out of the original project was authorized under Part 3 or by amendments made to a land use plan after that day; or (e) in the case of a project referred to in subsection 208(6) relating to the rebuilding of a work that has been closed for five years or more, are prohibited by a land use plan approved after the day on which the carrying out of the original project to which the work relates was authorized under Part 3 or by amendments made to a land use plan after that day. New terms and conditions (4) For greater certainty, subsection (1) applies, in the case of a project described in any of paragraphs (3)(a) to (e), in relation to terms and conditions in respect of land uses that are set out in a land use plan approved after the day set out in the relevant paragraph or that are set out in amendments made to a land use plan after that day. Additional or more stringent requirements (5) For greater certainty, a regulatory authority may impose, to the extent of its authority to do so, requirements that are in addition to, or more stringent than, those referred to in subsection (1). C. 14 Consultation (6) A regulatory authority may consult the Commission with a view to determining the most effective means of complying with its obligation under subsection (1) and may, for that purpose, send a draft licence, permit or other authorization to the Commission in order to obtain its comments and recommendations. Northern Jobs PARKS AND CONSERVATION AREAS Existing parks and historic places 70. (1) This Part and the broad planning policies, priorities and objectives, the specific planning objectives and any land use plan, established under this Part, do not apply in respect of a park that has been established or to a historic place that has been designated under the Historic Sites and Monuments Act and is administered by the Parks Canada Agency. Creation of parks and historic places (2) This Part and the broad planning policies, priorities, objectives, the specific planning objectives and any land use plan, established under this Part, apply in respect of any initiative whose purpose is to establish a park or designate a historic place referred to in subsection (1). Conservation area (3) This Part and the broad planning policies, priorities, objectives, the specific planning objectives and any land use plan, established under this Part, apply in respect of conservation areas, other than historic places referred to in subsection (1), after they are established and to any initiative whose purpose is to establish such a conservation area. MUNICIPALITIES Municipal plans — development 71. (1) The principles set out in Article 11 of the Agreement in respect of land use planning must guide the development of municipal land use plans for municipalities in the designated area. Notice (2) Each municipality must give the Commission written notice of the adoption of a municipal land use plan. Emploi et croissa 2011-2012-2013 Compatibility of plans 72. The Commission and municipalities must cooperate for the purpose of ensuring compatibility between municipal land use plans and any land use plan established under this Part. PART 3 ASSESSMENT OF PROJECTS TO BE CARRIED OUT IN THE DESIGNATED AREA INTERPRETATION Definitions “responsible Minister” « ministre compétent » 73. (1) The following definitions apply in this Part. “responsible Minister” means (a) the federal minister or the territorial minister, as the case may be, who has the jurisdictional responsibility for authorizing a project to proceed; or (b) the Minister of Indian Affairs and Northern Development, if there is no federal minister or territorial minister who has the responsibility referred to in paragraph (a). “traditional knowledge” « connaissances traditionnelles » Interpretation “traditional knowledge” means the accumulated body of knowledge, observations and understandings about the environment, and about the relationship of living beings with one another and with the environment, that is rooted in the traditional way of life of Inuit of the designated area. (2) Paragraph (b) of the definition “responsible Minister” in subsection (1) applies if the responsibility for authorizing the project to proceed is under the sole jurisdiction of a designated regulatory agency set out in Schedule 2. COMPLIANCE Prohibitions 74. It is prohibited to carry out a project, in whole or in part, if (a) a project proposal has not been submitted to the Commission in accordance with section 76; (b) the assessment of the project under this Part has not been completed; C. 14 Northern Jobs (c) the assessment of the project has been terminated under subsection 141(2), 142(2), 143(4) or (6) or 144(3); (d) the Commission has determined, under section 77, that the project is not in conformity with any applicable land use plan and no minor variance or ministerial exemption has been granted under paragraph 81(2)(a) or 82(2)(a), as the case may be; (e) the responsible Minister has decided either that the project could be modified and an amended project proposal submitted to the Commission or that it is not to proceed; (f) the project is not carried out in accordance with any requirement identified, under subsection 48(4), in any applicable land use plan, other than a requirement in relation to which a minor variance or a ministerial exemption has been granted under paragraph 81(2)(a) or 82(2)(a), as the case may be; or (g) the project is not carried out in accordance with the terms and conditions set out in the original or amended project certificate. Regulatory authorities 75. (1) A regulatory authority is not authorized to issue a licence, permit or other authorization in respect of a project if (a) a project proposal has not been submitted to the Commission in accordance with section 76; (b) the assessment of the project under this Part has not been completed; (c) the assessment of the project has been terminated under subsection 141(2), 142(2), 143(4) or (6) or 144(3); (d) the Commission has determined, under section 77, that the project is not in conformity with any applicable land use plan and no minor variance or ministerial exemption has been granted in respect of the project under paragraph 81(2)(a) or 82(2)(a), as the case may be; or Emploi et croissa 2011-2012-2013 (e) the responsible Minister has decided either that the project could be modified and an amended project proposal submitted to the Commission or that it is not to proceed. No force or effect — licences, etc. (2) A licence, permit or other authorization issued in contravention of any of paragraphs (1)(a) to (e) is of no force or effect. Modification not significant (3) A regulatory authority may issue any licence, permit or other authorization relating to a project approved under this Part that has not been significantly modified without a new assessment of the project being carried out under this Part. REVIEW BY COMMISSION Project Proposal Duty — proponent 76. (1) The proponent of a project to be carried out, in whole or in part, in the designated area must submit a project proposal to the Commission. Content of proposal (2) A project proposal must contain a description of the project prepared in accordance with the by-laws and rules made under paragraph 17(1)(e). Grouping of related projects (3) A proponent who intends to undertake two or more projects that are so closely related that they can be considered to form a single project must submit a single project proposal in respect of those projects, and they are deemed to be a single project for the purposes of this Act. Notice (4) The Commission must publish in its public registry a notice of receipt of the project proposal. That notice must contain a summary of the project, including a description of its nature and an indication of where it is to be carried out, and the proponent’s name. Land Use Plan in Effect Determination Conformity with plan 77. (1) The Commission must determine if a project is in conformity with the land use plan that is applicable to the place where the project is to be carried out. C. 14 Multiple plans (2) If different portions of the project are subject to different land use plans, the Commission must determine if each portion is in conformity with the land use plan applicable to it, and if one portion of the project is not in conformity with the land use plan applicable to it, the entire project is deemed to not be in conformity. Northern Jobs Project in Conformity with Land Use Plan Verification — screening 78. (1) If the Commission determines that the project is in conformity with any applicable land use plan, it must verify whether the project is exempt from screening. Exemption from screening (2) A project is exempt from screening if each work or activity that comprises the project belongs to a class of exempt works or activities set out in items 1 to 6 of Schedule 12-1 to the Agreement or in Schedule 3 and does not belong to a class of non-exempt works or activities prescribed by regulation. Commission may consult Board (3) The Commission may request the Board’s opinion as to whether a particular project is exempt from screening. Project not exempt from screening 79. If a project is not exempt from screening, the Commission must send the project proposal to the Board in order for it to conduct a screening. Project exempt from screening 80. (1) If a project is exempt from screening and the Commission has concerns in respect of any cumulative ecosystemic and socio-economic impacts that could result from the impacts of the project combined with those of any other project that has been carried out, is being carried out or is likely to be carried out inside the designated area, or wholly or partly outside the designated area, it must send the project proposal to the Board in order for the Board to conduct a screening of the project. No concerns — cumulative impacts (2) If a project is exempt from screening and the Commission does not have concerns in respect of the cumulative impacts referred to in subsection (1), it must indicate in the decision that the assessment of the project has been 2011-2012-2013 Emploi et croissa completed and that the proponent may carry out the project, subject to paragraph 74(f) and to obtaining any licence, permit or other authorization required by or under any other Act of Parliament or any territorial law and complying with any other requirements set out in such an Act or law. Location of impacts (3) In performing its functions under subsections (1) and (2), the Commission must consider impacts both inside and outside the designated area. Project Not in Conformity with Land Use Plan Minor variance 81. (1) If the Commission determines that the project is not in conformity with an applicable land use plan, it must verify whether that land use plan authorizes it to grant a minor variance with respect to such a project and whether the conditions set out under subsection 48(3), if any, are met. Minor variance authorized (2) If the land use plan authorizes the granting of minor variances and if the conditions, if any, are met, the Commission may, within 20 days after its determination that the project is not in conformity with the plan, (a) grant a minor variance, in which case it must verify whether the project is exempt from screening and comply with the requirements of section 79 or 80, as the case may be; or (b) refuse to grant a minor variance. Publication (3) Before granting a minor variance under paragraph (2)(a), the Commission must make the proposed minor variance public and must do so in a manner designed to promote participation in its examination by the public. Objection (4) Any interested person may, within 10 days after the proposed minor variance is made public, indicate to the Commission in writing that the proposed minor variance should not be granted because (a) the land use plan does not authorize the granting of the minor variance; (b) the conditions subject to which a minor variance may be granted are not met; or C. 14 Northern Jobs (c) the minor variance is not appropriate, in their opinion, for any other reason that they specify. Reasons taken into account and public review (5) The Commission may only grant a minor variance under paragraph (2)(a) after taking into account any reasons for which an interested person has indicated, under subsection (4), that it should not be granted and, if it considers it appropriate to do so, conducting a public review in accordance with the by-laws and rules made under section 17 and taking into account any submissions made during that review. Extension of time limit (6) If the Commission is of the opinion that more time is needed to make a decision under subsection (2), it may extend the period referred to in that subsection by up to 10 days and must notify the proponent of the extension in writing. Request for ministerial exemption 82. (1) If the Commission determines that the project is not in conformity with an applicable land use plan, the proponent may request an exemption from the federal Minister or the territorial Minister, or both, taking into account their respective jurisdictions, within 60 days after (a) that determination, if the land use plan does not authorize the granting of a minor variance or if it does and the conditions are not met; or (b) the Commission’s decision to refuse to grant a minor variance. Ministerial decision (2) The Minister or Ministers, as the case may be, must, within 120 days after receiving a request under subsection (1) either (a) grant the exemption, in which case the Commission must make the decision public, verify whether the project is exempt from screening and comply with the requirements of section 79 or 80, as the case may be; or (b) refuse the exemption. Emploi et croissa 2011-2012-2013 Consultation (3) An exemption may only be granted after consultation with the Commission and the relevant regulatory authorities and relevant departments or agencies that are not regulatory authorities. Extension of time limit (4) If a Minister who has received a request is of the opinion that more time is needed to make a decision, that Minister may extend the period referred to in subsection (2) by up to 60 days and must notify the proponent and the Commission of the extension in writing. Limitation (5) For greater certainty, the Commission is not authorized to send the project proposal to the Board under section 79 or subsection 80(1) if it has determined, under section 77, that the project is not in conformity with any applicable land use plan and no minor variance or ministerial exemption has been granted in respect of the project under paragraph 81(2)(a) or 82(2)(a), as the case may be. Time Limit Performance of certain functions 83. (1) The Commission must exercise its powers and perform its duties and functions under sections 77 to 80 within 45 days after receiving the project proposal. Time not counted (2) If the Commission determines that a project is not in conformity with an applicable land use plan, any time required for the exercise of powers or the performance of duties or functions relating to minor variances and ministerial exemptions does not count as part of the period referred to in subsection (1). Time not counted — public review (3) If the Commission conducts a public review under subsection 81(5), any time required to conduct it does not count as part of the period referred to in subsection 81(2). Time not counted — additional information 84. Any time required for the proponent to provide information required under subsection 144(1) does not count as part of the periods referred to in subsections 81(2) and (4) and 83(1). C. 14 Northern Jobs No Land Use Plan Verification — screening 85. (1) If there is no applicable land use plan, the Commission must, within 45 days after receiving the project proposal, verify whether the project is exempt from screening under subsection 78(2) and must comply with the requirements of section 79 or 80, as the case may be. Request for opinion (2) The Commission may request the Board’s opinion as to whether a particular project is exempt from screening. Time not counted — additional information (3) Any time required for the proponent to provide information required under subsection 144(1) does not count as part of the period referred to in subsection (1). SCREENING BY BOARD Scope of project 86. (1) The Board must determine the scope of a project in relation to which a project proposal is received under section 79 or subsection 80(1) and must (a) include within the scope of the project, in addition to any work or activity identified in the project proposal, any other work or activity that it considers sufficiently related to the project to form part of it; and (b) exclude from the scope of the project any work or activity identified in the project proposal that it considers insufficiently related to the project to form part of it. Consultation (2) The Board may only make an inclusion under paragraph (1)(a) or an exclusion under paragraph (1)(b) after consulting with the proponent in respect of the contemplated changes and taking into account any comments the proponent may make in respect of them. Process suspended (3) If the Board makes an inclusion under paragraph (1)(a), it must not proceed with the screening and the Commission and the federal Minister or the territorial Minister, or both, must exercise their powers and perform their duties and functions under sections 77, 81 and 82 in relation to the entire project. 2011-2012-2013 Emploi et croissa Screening 87. (1) The Board must screen the project if it makes no inclusion under paragraph 86(1)(a) or if it makes an inclusion under that paragraph and the Commission, after exercising its powers and performing its duties and functions in relation to the entire project, comes to the conclusion referred to in section 79 or subsection 80(1). Limitation (2) For greater certainty, the Board is not authorized to screen a project if the Commission has determined, under section 77, that the project is not in conformity with any applicable land use plan and no minor variance or ministerial exemption has been granted in respect of the project under paragraph 81(2)(a) or 82(2)(a), as the case may be. Purpose of screening 88. The purpose of screening a project is to determine whether the project has the potential to result in significant ecosystemic or socioeconomic impacts and, accordingly, whether it requires a review by the Board or by a federal environmental assessment panel, as the case may be. Project to be reviewed 89. (1) The Board must be guided by the following considerations when it is called on to determine, on the completion of a screening, whether a review of the project is required: (a) a review is required if, in the Board’s opinion, (i) the project may have significant adverse ecosystemic or socio-economic impacts or significant adverse impacts on wildlife habitat or Inuit harvest activities, (ii) the project will cause significant public concern, or (iii) the project involves technological innovations, the effects of which are unknown; and (b) a review is not required if, in the Board’s opinion, (i) the project is unlikely to cause significant public concern, and C. 14 Northern Jobs (ii) its adverse ecosystemic and socioeconomic impacts are unlikely to be significant, or are highly predictable and can be adequately mitigated by known technologies. Prevailing considerations (2) The considerations set out in paragraph (1)(a) prevail over those set out in paragraph (1)(b). Definition of “harvest” (3) In subparagraph (1)(a)(i), “harvest” has the same meaning as in section 1.1.1 of the Agreement. Significance of impacts — factors 90. In determining the significance of impacts for the purposes of section 88 and subparagraphs 89(1)(a)(i) and (b)(ii), the Board must take into account the following factors: (a) the size of the geographic area, including the size of wildlife habitats, likely to be affected by the impacts; (b) the ecosystemic sensitivity of that area; (c) the historical, cultural and archaeological significance of that area; (d) the size of the human and the animal populations likely to be affected by the impacts; (e) the nature, magnitude and complexity of the impacts; (f) the probability of the impacts occurring; (g) the frequency and duration of the impacts; (h) the reversibility or irreversibility of the impacts; (i) the cumulative impacts that could result from the impacts of the project combined with those of any other project that has been carried out, is being carried out or is likely to be carried out; and (j) any other factor that the Board considers relevant to the assessment of the significance of impacts. 2011-2012-2013 Emploi et croissa Project to be modified or abandoned 91. The Board must make a determination that a project should be modified or abandoned if the Board is of the opinion that the project has the potential to result in unacceptable adverse ecosystemic or socio-economic impacts. Report — Board 92. (1) The Board must submit a written report to the responsible Minister containing a description of the project that specifies its scope and indicating that (a) a review of the project is not required; (b) a review of the project is required; or (c) the project should be modified or abandoned. Other information (2) In its report, the Board may also (a) recommend specific terms and conditions to apply in respect of a project that it determines may be carried out without a review; (b) identify particular issues or concerns that should be considered in the review of a project that it determines should be reviewed; and (c) provide information regarding the nature and extent of the regional impacts of a project that the responsible Minister must take into account when determining whether a project is in the regional interest. Time of report (3) The Board must submit the report and the project proposal to the responsible Minister within a period that allows the relevant regulatory authorities to issue, within any period prescribed by law or regulation, a licence, permit or other authorization in respect of the project or, if it is earlier, within 45 days after the latest of (a) the day on which the Board receives the project proposal under section 79 or subsection 80(1), (b) the day on which the Board receives any information that is required under subsection 144(1), and C. 14 Northern Jobs (c) the day on which the Board receives a decision, by reason of subsection 86(3), that the project is in conformity with any applicable land use plan, that a minor variance or a ministerial exemption has been granted in respect of it or that there is no land use plan applicable to the project. Extension of time limit (4) If the responsible Minister is of the opinion that more time is needed for the Board to submit the report, that Minister may extend the period referred to in subsection (3) and must notify the proponent and the Board of the extension in writing. Board determines review not necessary 93. (1) If the Board determines that a review of the project is not required, the responsible Minister must, within 15 days after receiving the Board’s report, either (a) agree with that determination, in which case the responsible Minister must indicate in the decision that the assessment of the project has been completed and that the proponent may carry out the project, subject to paragraph 74(f) and to obtaining any licence, permit or other authorization required by or under any other Act of Parliament or any territorial law and complying with any other requirements set out in such an Act or law; or (b) reject that determination, if the responsible Minister is of the opinion that the project should be reviewed, in which case subparagraph 94(1)(a)(i), (ii), (iii) or (iv) applies to the project proposal. Extension of time limit (2) If the responsible Minister is of the opinion that more time is needed to exercise powers and perform duties and functions in respect of the report, that Minister may extend the period referred to in subsection (1) by up to 120 days and must notify the proponent and the Board of the extension in writing. Deemed decision (3) The responsible Minister is deemed to have made a decision under paragraph (1)(a) if, within the period referred to in subsection (1), that Minister does not make a decision under that subsection and does not extend that period under subsection (2). 2011-2012-2013 Board determines review necessary Emploi et croissa 94. (1) If the Board determines that a review of the project is required, the responsible Minister must, within 90 days after receiving the Board’s report, either (a) agree with that determination and send the project proposal (i) to the Minister of the Environment in order that a federal environmental assessment panel conduct the review if the project involves a matter of national interest and the responsible Minister — after consultation with the Minister of the Environment, the territorial minister and the Board — determines that it is more appropriate for the review to be conducted by such a panel than by the Board, (ii) to the Minister of the Environment in order that a federal environmental assessment panel or a joint panel conduct the review, as the case may be, if the project is to be carried out partly outside the designated area, (iii) despite subparagraph (ii), to the Board to conduct the review if the project is to be carried out partly outside the designated area and the responsible Minister, the Minister of the Environment and the Board determine that the review is to be conducted by the Board, or (iv) to the Board for a review in any other case; or (b) reject that determination if in that Minister’s opinion the project is not in the national or regional interest, and indicate in that Minister’s decision either that the project could be modified and an amended project proposal submitted to the Commission or that the project is not to proceed. Limit (2) The responsible Minister may only send a project proposal to the Minister of the Environment under subparagraph (1)(a)(i) on an exceptional basis. Transportation of persons or goods (3) Despite subparagraphs (1)(a)(ii) and (iii), if the only activity relating to a project to be carried out outside the designated area is the C. 14 Northern Jobs transportation of persons or goods, the responsible Minister must send the project proposal to the Board to conduct the review unless that Minister determines that the transportation of persons or goods is a significant element of the project and that it is more appropriate for the review to be conducted by a federal environmental assessment panel or a joint panel, as the case may be, than by the Board and the Minister of the Environment agrees with that determination. Consultation (4) In exercising the powers and performing the duties and functions under subsection (3), the responsible Minister may consult with the Board and the Minister of Environment. Territorial minister (5) If the responsible Minister is a territorial minister, the reference to “responsible Minister” in subparagraph (1)(a)(i) means the federal Minister. Extension of time limit (6) If the responsible Minister is of the opinion that more time is needed to exercise powers and perform duties and functions in respect of the report, that Minister may extend the period referred to in subsection (1) by up to 90 days and must notify the proponent and the Board of the extension in writing. Board determines project be modified or abandoned 95. If the Board determines that a project should be modified or abandoned, the responsible Minister must, within 150 days after receiving the Board’s report and after consultation with the Board, either (a) agree with the determination that the project has the potential to result in unacceptable adverse ecosystemic and socioeconomic impacts and in the decision indicate either that (i) the project could be modified and an amended project proposal submitted to the Commission, or (ii) the project is not to proceed; or (b) reject that determination if the responsible Minister is of the opinion that it is in the national or regional interest that the project be Emploi et croissa 2011-2012-2013 reviewed, in which case subparagraph 94(1)(a)(i), (ii), (iii) or (iv) applies to the project proposal. Particular issues or concerns — Board 96. (1) The responsible Minister may, when sending a project proposal to the Board for review under subparagraph 94(1)(a)(iii) or (iv) or subsection 94(3), identify particular issues or concerns, including those referred to in paragraph 92(2)(b), that must be considered by the Board in its review of the project. Interpretation (2) For greater certainty, nothing in subsection (1) restricts the Board’s ability to consider any other issue or concern within its jurisdiction in the course of its review. Particular issues or concerns — panel 97. When sending a project proposal to a federal environmental assessment panel under subparagraph 94(1)(a)(i) or (ii), the responsible Minister may, in consultation with the Minister of the Environment, identify particular issues or concerns, including those referred to in paragraph 92(2)(b), that must be considered by the federal environmental assessment panel or a joint panel, as the case may be, in its review of the project. Location of impacts 98. The ecosystemic and socio-economic impacts of the project both inside and outside of the designated area must be taken into account for the purposes of sections 88 to 97. REVIEW Board Scope of project 99. (1) The Board must determine the scope of a project in relation to which a project proposal is received under subparagraph 94(1)(a)(iv) and the Board must (a) include within the scope of the project, in addition to any work or activity identified in the project proposal, any other work or activity that it considers sufficiently related to the project to form part of it; and C. 14 Northern Jobs (b) exclude from the scope of the project any work or activity identified in the project proposal that it considers insufficiently related to the project to form part of it. Consultation (2) The Board may only make an inclusion under paragraph (1)(a) or an exclusion under paragraph (1)(b) after consulting with the proponent in respect of the contemplated changes and taking into account any comments the proponent may make in respect of them. Process suspended (3) If the Board makes an inclusion under paragraph (1)(a), it must not proceed with the review and the Commission and the federal Minister or the territorial Minister, or both, must exercise their powers and perform their duties and functions under sections 77, 81 and 82 in relation to the entire project. Review 100. The Board must review the project if it makes no inclusion under paragraph 99(1)(a) or if it makes an inclusion under that paragraph and (a) the Commission, after exercising its powers and performing its duties and functions in relation to the entire project, comes to the conclusion referred to in section 79 or subsection 80(1); and (b) following the new screening, it is determined under subparagraph 94(1)(a)(iv) that the Board is to conduct the review of the project. Impact statement — guidelines 101. (1) The Board must issue guidelines in respect of the preparation by the proponent of a statement of the ecosystemic and socio-economic impacts of the project. Exception (2) Despite subsection (1), the Board need not issue guidelines if it is of the opinion that the information contained in the description of the project or information provided under subsection 144(1) is sufficient to allow it to conduct a review of the project. Content of impact statement (3) The guidelines must specify which of the following types of information the proponent is required to include in the impact statement: 2011-2012-2013 Emploi et croissa (a) a description of the project, the purpose of, and need for, the project; (b) the anticipated effects of the environment on the project, including effects associated with natural phenomena, such as meteorological and seismological activity, and climate change; (c) the anticipated ecosystemic and socioeconomic impacts of the project, including those arising from the effects referred to in paragraph (b); (d) the measures proposed by the proponent to (i) avoid and mitigate adverse ecosystemic and socio-economic impacts, including contingency plans, (ii) optimize the benefits of the project, with specific consideration given to expressed community and regional preferences in regard to benefits, (iii) compensate persons whose interests are adversely affected by the project, and (iv) restore ecosystemic integrity after the permanent closure of the project; (e) any monitoring program of the project’s ecosystemic and socio-economic impacts that the proponent proposes to establish; (f) the interests in land and waters that the proponent has acquired or seeks to acquire; (g) options for carrying out the project that are technically and economically feasible and the anticipated ecosystemic and socio-economic impacts of those options; and (h) any other type of information relating to a matter within the Board’s jurisdiction that the Board considers relevant in the circumstances. Comments (4) The Board must make a draft of the guidelines public, in both official languages of Canada and in Inuktitut, and must solicit written and oral comments on them from appropriate departments or agencies, appropriate designated C. 14 Northern Jobs Inuit organizations, affected municipalities, interested corporations and organizations, Inuit and other residents of the designated area and the general public. Guidelines sent to proponent (5) After allowing a reasonable period for submission of comments, the Board must, taking into account the comments received, make any changes to the draft guidelines that it considers necessary and send the guidelines to the proponent. Submission of statement (6) The proponent must submit an impact statement prepared in accordance with the guidelines to the Board. Conduct of review 102. (1) The Board must conduct its review of the project in the manner that it considers appropriate to the nature of the project and the range and extent of its ecosystemic and socioeconomic impacts, including by means of correspondence or by holding a public hearing in accordance with the by-laws and rules made under section 26. Public hearing (2) The Board must take all necessary steps to promote public awareness of and participation in any public hearing to be held in respect of a project, including through the choice of the date, time and place of the hearing, notice given in relation to them and measures taken to disseminate any relevant information. Summon witnesses, etc. (3) The Board has, in respect of public hearings, the power to summon any person to appear as a witness before the Board and to order the witness to (a) give evidence, orally or in writing; and (b) produce any documents or other things that the Board considers necessary to conduct its review of the project. Enforcement of attendance, etc. (4) The Board has the same power to enforce the attendance of witnesses and to compel them to give evidence and produce documents and other things as a superior court. 2011-2012-2013 Hearing may be closed to public Emploi et croissa (5) The Board may close all or part of a hearing to the public if it is satisfied, after submissions made by a proponent or any other witness, that the evidence, documents or things to be disclosed in the hearing contain (a) confidential, personal, business proprietary or privileged information; or (b) information whose disclosure would cause specific, direct and substantial harm to the witness or cause specific ecosystemic or socio-economic harm. Non-disclosure (6) Evidence, documents or things referred to in subsection (5) must not be, or be permitted to be, disclosed without the authorization of the witness, by any person who has obtained the evidence, documents or things under this Act. Enforcement of summonses and orders (7) A summons issued or an order made by the Board under subsection (3) may be made a summons or order of the Nunavut Court of Justice by filing a certified copy of it with the registrar of the court and, when so made, is enforceable in the same manner as a summons or order of that court. Factors to consider 103. (1) In conducting a review of a project, the Board must take into account the following factors: (a) the purpose of the project and the need for the project; (b) whether, and to what extent, the project would protect and enhance the existing and future well-being of the residents and communities of the designated area, taking into account the interests of other Canadians; (c) whether the project reflects the priorities and values of the residents of the designated area; (d) the anticipated effects of the environment on the project, including effects associated with natural phenomena, such as meteorological and seismological activity, and climate change; C. 14 Northern Jobs (e) the anticipated ecosystemic and socioeconomic impacts of the project, including those arising from the effects referred to in paragraph (d); (f) the cumulative ecosystemic and socioeconomic impacts that could result from the impacts of the project combined with those of any other project that has been carried out, is being carried out or is likely to be carried out; (g) whether the impacts referred to in paragraphs (e) and (f) would unduly prejudice the ecosystemic integrity of the designated area; (h) the measures, including those proposed by the proponent, that should be taken to (i) avoid and mitigate adverse ecosystemic and socio-economic impacts, including contingency plans, (ii) optimize the benefits of the project, with specific consideration given to expressed community and regional preferences in regard to benefits, (iii) compensate persons whose interests are adversely affected by the project, and (iv) restore ecosystemic integrity after the permanent closure of the project; (i) the significance of the impacts referred to in paragraphs (e) and (f), taking into account the measures referred to in paragraph (h); (j) the capacity of renewable resources that are likely to be significantly affected by the project to meet the existing and future needs of the residents of the designated area; (k) any monitoring program of the project’s ecosystemic and socio-economic impacts that should be established, including one proposed by the proponent; (l) the interests in land and waters that the proponent has acquired or seeks to acquire; (m) the options for carrying out the project that are technically and economically feasible and the anticipated ecosystemic and socioeconomic impacts of such options; (n) the posting of performance bonds; 2011-2012-2013 Emploi et croissa (o) the particular issues or concerns identified under subsection 96(1); and (p) any other matter within the Board’s jurisdiction that, in its opinion, should be considered. Significance (2) In assessing the significance of impacts for the purposes of paragraph (1)(i), the Board must take into account the factors set out in paragraphs 90(a) to (j). Traditional knowledge (3) In its review of a project, the Board must take into account any traditional knowledge or community knowledge provided to it. Report — Board 104. (1) Within 45 days after the end of the Board’s review of a project, the Board must submit a written report, containing a description of the project that specifies its scope, to the responsible Minister and setting out (a) its assessment of the project and its ecosystemic and socio-economic impacts; (b) its determination, based on that assessment, as to whether the project should or should not proceed; and (c) if it determines that a project should proceed, any terms and conditions that it recommends should apply in respect of the project. Ministerial direction (2) If, in the opinion of the responsible Minister, the report is deficient with respect to issues relating to the ecosystemic and socioeconomic impacts of the project, the responsible Minister must, within 90 days after receiving the Board’s report, advise the Board of the deficiency. Revised report (3) If the responsible Minister advises the Board of a deficiency in its report, the Board must conduct a further review of the issues C. 14 Northern Jobs identified by that Minister, including holding any public hearing that it is directed by the responsible Minister to hold or that it considers necessary, and provide a revised report to the responsible Minister within 45 days after the end of that further review. Determination to proceed 105. If the Board determines that a project should proceed, the responsible Minister must, within 150 days after receiving the Board’s report, either (a) agree with that determination and either (i) accept the terms or conditions recommended in the report, or (ii) reject those terms and conditions on one or more of the following grounds: (A) one or more of the terms or conditions are insufficient, or more onerous than necessary, to adequately mitigate the adverse ecosystemic and socio-economic impacts of the project, or (B) the terms or conditions are so onerous that to impose them would undermine the viability of a project that is in the national or regional interest; or (b) reject that determination if, in the opinion of the responsible Minister, the project is not in the national or regional interest. Determination not to proceed 106. If the Board makes a determination that a project should not proceed, the responsible Minister must, within 150 days after receiving the Board’s report, either (a) agree with that determination; or (b) reject that determination if, in the opinion of the responsible Minister, the project is in the national or regional interest. Revised report — rejection of conditions 107. (1) Within 30 days after a decision is made under subparagraph 105(a)(ii), or within any other period that may be agreed on between the Board and the responsible Minister, the Board must reconsider, in light of that Minister’s reasons, the terms and conditions it had recommended, make any changes it considers appropriate and submit a revised report to that Emploi et croissa 2011-2012-2013 Minister, which it must make public, containing terms and conditions that it recommends should apply in respect of the project. Revised report — rejection of determination (2) Within 30 days after a decision is made under paragraph 106(b), or within any other period that may be agreed on between the Board and the responsible Minister, the Board must submit a revised report to that Minister, which it must make public, containing terms and conditions that it recommends should apply in respect of the project. Minister’s decision (3) The responsible Minister must, within 120 days after receiving a report submitted under subsection (1) or (2), in respect of each term or condition recommended in that report either (a) accept it; or (b) reject it or vary it in any manner that that Minister considers appropriate if, alone or combined with other terms or conditions, (i) it is insufficient, or more onerous than necessary, to adequately mitigate the adverse ecosystemic and socio-economic impacts of the project, or (ii) it is so onerous that it would undermine the viability of the project that is in the national or regional interest. Additional terms and conditions (4) In exercising the powers and performing the duties and functions under subsection (3), the responsible Minister may impose additional terms and conditions in order to adequately mitigate the adverse ecosystemic and socioeconomic impacts of the project. Socio-economic terms and conditions 108. Despite paragraphs 105(a) and 107(3)(b), the responsible Minister may reject, or vary in any manner that that Minister considers appropriate, any recommended term or condition that is related to the socioeconomic impacts of the project and that is not related to its ecosystemic impacts. Consultation 109. If a department or agency has indicated to the responsible Minister that the project involves an interest within their jurisdiction, that Minister must consult with that department or C. 14 Northern Jobs agency before making any decision under section 105 or 106, subsection 107(3) or (4) or section 108. Notification by Minister 110. The responsible Minister must, as soon as practicable, notify the Board in writing of the terms and conditions, established under sections 105 to 109, that are to apply in respect of a project. Project certificate 111. (1) Within 30 days after receiving the notice under section 110, the Board must issue a project certificate that sets out the terms and conditions contained in that notice. Terms and conditions (2) A term or condition may become effective on the issuance of the project certificate or at a future time, or on the happening of any specified contingency, event or the fulfilment of any condition. In addition, a term or condition may have force for a limited time or until the happening of a specified event or the fulfilment of any condition. Content of certificate (3) A project certificate must indicate that the assessment of the project has been completed and that the proponent may carry out the project, subject to paragraphs 74(f) and (g) and to obtaining any licence, permit or other authorization required by or under any other Act of Parliament or any territorial law and complying with any other requirements set out in such an Act or law. Statutory Instruments Act (4) Project certificates are not statutory instruments for the purposes of the Statutory Instruments Act. Extension of time limit (5) If the responsible Minister is of the opinion that more time is needed for the Board to issue the project certificate, that Minister may extend the period referred to in subsection (1) by up to 45 days and must notify the proponent and the Board of the extension in writing. Reconsideration of terms and conditions 112. (1) The Board may, on its own initiative or at the request of the designated Inuit organization, the proponent or any interested person, reconsider the terms and conditions set out in a project certificate that it has issued if 2011-2012-2013 Emploi et croissa (a) the terms and conditions are not achieving their intended purpose or are having effects that are significantly different from those anticipated at the time the certificate was issued; (b) the circumstances relating to the project are significantly different from those anticipated at the time the certificate was issued; or (c) technological developments or new information provides a more efficient method of achieving the intended purpose of the terms and conditions. Minister’s initiative (2) The Board must reconsider the terms and conditions set out in a project certificate that it has issued if the responsible Minister is of the opinion that any of paragraphs (1)(a) to (c) applies. Notice (3) The Board must notify the proponent and the responsible Minister in writing of a reconsideration undertaken under subsection (1) or the proponent of a reconsideration undertaken under subsection (2). Conduct of reconsideration (4) The Board may conduct its reconsideration of the terms and conditions in the manner that it considers appropriate in the circumstances. Report (5) Within 45 days after the end of the Board’s reconsideration under subsection (1) or (2), the Board must submit a written report to the responsible Minister that contains (a) an assessment of the terms and conditions in force; and (b) any terms and conditions that it recommends should apply in respect of the project. Minister’s decision (6) The responsible Minister must, within 90 days after receiving a report submitted under subsection (5), in respect of each term or condition recommended in that report either (a) accept it; or (b) reject it or vary it in any manner that that Minister considers appropriate, under section 108 or if, alone or combined with other terms or conditions, C. 14 Northern Jobs (i) it is insufficient, or more onerous than necessary, to adequately mitigate the adverse ecosystemic and socio-economic impacts of the project, or (ii) it is so onerous that it would undermine the viability of the project that is in the national or regional interest. Additional terms and conditions (7) In exercising the powers and performing the duties and functions under subsection (6), the responsible Minister may impose additional terms and conditions in order to adequately mitigate the adverse ecosystemic and socioeconomic impacts of the project. Extension of time limit (8) If the responsible Minister is of the opinion that more time is needed to exercise powers and perform duties and functions in respect of the report, that Minister may extend the period referred to in subsection (6) by up to 90 days and must notify the proponent of the extension in writing. Notification by Minister (9) The responsible Minister must, as soon as practicable, notify the Board in writing of the terms and conditions, established in accordance with subsections (6) and (7), that are to apply in respect of a project. Amended project certificate (10) Within 30 days after receiving the notice under subsection (9), the Board must issue an amended project certificate that sets out the terms and conditions contained in that notice. Location of impacts 113. The ecosystemic and socio-economic impacts of the project, both inside and outside of the designated area, must be taken into account for the purposes of sections 101 to 112. Priority 114. The responsible Minister may indicate to the Board that a review or a reconsideration of terms and conditions is a priority in relation to other reviews or reconsiderations and may propose a reasonable period within which it must be completed. 2011-2012-2013 Emploi et croissa Federal Environmental Assessment Panel Establishment 115. (1) After receiving a project proposal under subparagraph 94(1)(a)(i), the Minister of the Environment must establish a federal environmental assessment panel consisting of members, including a Chairperson, appointed by that Minister. Composition (2) The following rules apply in respect of the appointment of members of the panel, other than the Chairperson: (a) at least one quarter of the members must be appointed on the nomination of the territorial Minister; and (b) at least one quarter of the members must be appointed on the nomination of the organization referred to in paragraph (a) of the definition “designated Inuit organization” in subsection 2(1). Impartiality and qualifications (3) The Minister of the Environment must appoint as members of the panel persons who are unbiased and free from any conflict of interest relative to the project and who have special knowledge or experience relevant to the anticipated technical, environmental or social impacts of the project. Status of Inuk (4) A panel member is not placed in a conflict of interest solely because the member is an Inuk as defined in section 1.1.1 of the Agreement. Eligibility (5) A person is not ineligible for appointment to a panel merely because the person is a member of the Board. Primary objectives 116. (1) A federal environmental assessment panel must exercise its powers and perform its duties and functions in accordance with the following primary objectives: (a) to protect and promote the existing and future well-being of the residents and communities of the designated area; and (b) to protect the ecosystemic integrity of the designated area. C. 14 Other residents (2) The panel must take into account the well-being of residents of Canada outside the designated area when exercising its powers or performing its duties and functions in accordance with the objective set out in paragraph (1)(a). Interpretation (3) For greater certainty, the panel must exercise its powers and perform its duties and functions under paragraph 123(1)(c) in accordance with the objectives set out in subsection (1). Terms of reference 117. The Minister of the Environment must, in consultation with the responsible Minister, fix the terms of reference for the panel and send the project proposal to the panel. The Minister of the Environment must include in the terms of reference any issues or concerns identified under section 97 and may identify other issues or concerns that must also be considered by the panel in its review of the project. Scope of project 118. (1) The Minister of the Environment must, in consultation with the responsible Minister, determine the scope of the project and, in making that determination, must Northern Jobs (a) include within the scope of the project, in addition to any work or activity identified in the project proposal, any other work or activity that the Minister of the Environment considers sufficiently related to the project to form part of it; and (b) exclude from the scope of the project any work or activity identified in the project proposal that the Minister of the Environment considers insufficiently related to the project to form part of it. Consultation (2) The Minister of the Environment may only make an inclusion under paragraph (1)(a) or an exclusion under paragraph (1)(b) after consulting with the proponent in respect of the contemplated changes and taking into account any comments the proponent may make in respect of them. Process suspended (3) If the Minister of the Environment makes an inclusion under paragraph (1)(a), the panel must not proceed with the review and the Commission as well as the federal Minister or the territorial Minister, or both, must exercise 2011-2012-2013 Emploi et croissa their powers and perform their duties and functions under sections 77, 81 and 82 in relation to the entire project. Review 119. The panel must review the project if the Minister of the Environment has not made an inclusion under paragraph 118(1)(a) or if that Minister made an inclusion under that paragraph and the panel receives a decision, by reason of subsection 118(3), that the entire project is in conformity with any applicable land use plan, that a minor variance or a ministerial exemption has been granted in respect of it or that there is no land use plan applicable to it. Impact statement — guidelines 120. (1) A federal environmental assessment panel must issue guidelines in respect of the preparation of a statement by the proponent on the ecosystemic and socio-economic impacts of the project. Exception (2) Despite subsection (1), a panel need not issue guidelines if it is of the opinion that the information contained in the description of the project or information submitted under subsection 144(1) is sufficient to allow it to conduct a review of the project. Content of impact statement (3) The guidelines must specify the types of information referred to in subsection 101(3) that the proponent must include in the impact statement. Comments — Board (4) The panel must send a draft of the guidelines to the Board, and the Board must provide its comments on them to the panel. Comments — departments or agencies, etc. (5) The panel must make a draft of the guidelines public, in both official languages of Canada and in Inuktitut and must solicit written and oral comments on them from appropriate departments or agencies, appropriate designated Inuit organizations, affected municipalities, interested corporations and organizations, Inuit and other residents of the designated area and the general public. Consultation (6) After receiving the Board’s comments and after allowing a reasonable period for the submission of comments under subsection (5), the panel must, taking into account the C. 14 Northern Jobs comments received, make any changes to the draft guidelines that it considers necessary and send the guidelines to the proponent. Submission of statement (7) The proponent must submit an impact statement prepared in accordance with the guidelines to the panel. Recommendations — Board (8) As soon as practicable after receiving the impact statement, the panel must send it to the Board so that the Board has sufficient time to analyse the statement and provide its concerns or recommendations to the panel no later than five days before the public hearing. Recommendations taken into account (9) The panel must take into account the Board’s concerns and recommendations with respect to the impact statement. Public hearing 121. (1) A federal environmental assessment panel must hold a public hearing in respect of a project. Duty (2) The panel must take all necessary steps to promote public awareness of and participation in the public hearing, including through the choice of the date, time and place of the hearing, notice given in relation to them and measures taken to disseminate any relevant information. Informal proceedings (3) A panel must, to the extent that is consistent with the general application of the rules of procedural fairness and natural justice, emphasize flexibility and informality in the conduct of public hearings and in particular must (a) allow, if appropriate, the admission of evidence that would not normally be admissible under the strict rules of evidence; and (b) give due regard and weight to the Inuit traditions regarding oral communication and decision-making. Designated Inuit organization (4) A designated Inuit organization has full standing to appear at a public hearing for the purpose of making submissions on behalf of the people it represents. 2011-2012-2013 Emploi et croissa Languages (5) The panel must conduct any public hearing in both of the official languages of Canada in accordance with the Official Languages Act and any directives of the responsible Minister and, on request by a member, a proponent or an intervenor, in Inuktitut. Members (6) Nothing in subsection (5) is to be construed as preventing the use of translation or interpretation services if a member is otherwise unable to conduct business in either official language or in Inuktitut. Witnesses (7) The panel has the duty to ensure that any witness giving evidence before it may be heard in either official language or in Inuktitut, and that in being so heard the witness will not be placed at a disadvantage by not being heard in another of those languages. Summon witnesses, etc. (8) A panel has, in respect of public hearings, the power to summon any person to appear as a witness before the panel and to order the witness to (a) give evidence, orally or in writing; and (b) produce any documents or other things that the panel considers necessary to conduct its review of the project. Enforcement of attendance, etc. (9) A panel has the same power to enforce the attendance of witnesses and to compel them to give evidence and produce documents and things as a superior court. Hearing may be closed to public (10) A panel may close all or part of a hearing to the public if it is satisfied, after submissions made by a proponent or other witness, that the evidence, documents or things to be disclosed in the hearing contain (a) confidential, personal, business proprietary or privileged information; or (b) information whose disclosure would cause specific, direct and substantial harm to the witness or cause specific ecosystemic or socio-economic harm. C. 14 Non-disclosure (11) Evidence, documents or things referred to in subsection (10) must not be, or be permitted to be, disclosed without the authorization of the witness, by any person who has obtained the evidence, documents or things under this Act. Enforcement of summonses and orders (12) A summons issued or an order made by a panel under subsection (8) may be made a summons or order of the Nunavut Court of Justice by filing a certified copy of it with the registrar of the court and, when so made, is enforceable in the same manner as a summons or order of that court. Factors to consider 122. (1) In conducting a review of a project, a federal environmental assessment panel must take into account the following factors: Northern Jobs (a) the purpose of the project, and the need for the project; (b) whether, and to what extent, the project would protect and enhance the existing and future well-being of the residents and communities of the designated area while taking into account the interests of other Canadians; (c) whether the project reflects the priorities and values of the residents of the designated area; (d) the anticipated effects of the environment on the project, including effects associated with natural phenomena, such as meteorological and seismological activity, and climate change; (e) the anticipated ecosystemic and socioeconomic impacts of the project, including those arising from the effects referred to in paragraph (d); (f) the cumulative ecosystemic and socioeconomic impacts that could result from the impacts of the project combined with those of any other project that has been carried out, is being carried out or is likely to be carried out; (g) whether the impacts referred to in paragraphs (e) and (f) would unduly prejudice the ecosystemic integrity of the designated area; (h) the measures, including those proposed by the proponent, that should be taken to 2011-2012-2013 Emploi et croissa (i) avoid and mitigate adverse ecosystemic and socio-economic impacts, including contingency plans, (ii) optimize the benefits of the project, with specific consideration given to expressed community and regional preferences in regard to benefits, (iii) compensate persons whose interests are adversely affected by the project, and (iv) restore ecosystemic integrity after the permanent closure of the project; (i) the significance of the impacts referred to in paragraphs (e) and (f), taking into account the measures referred to in paragraph (h); (j) the capacity of renewable resources that are likely to be significantly affected by the project to meet the existing and future needs of the residents of the designated area; (k) any monitoring program of the project’s ecosystemic and socio-economic impacts that should be established, including one proposed by the proponent; (l) the interests in land and waters that the proponent has acquired or seeks to acquire; (m) options for carrying out the project that are technically and economically feasible and the anticipated ecosystemic and socio-economic impacts of such options; (n) the posting of performance bonds; (o) the particular issues or concerns identified under sections 97 and 117; (p) the concerns and recommendations referred to in subsection 120(8); and (q) any other matter within its jurisdiction that, in its opinion, should be considered. Significance of impacts (2) In determining the significance of impacts for the purposes of paragraph (1)(i), the panel must take into account the factors set out in paragraphs 90(a) to (j). C. 14 Knowledge (3) In its review of a project, the panel must take into account any traditional knowledge or community knowledge provided to it. Report — panel 123. (1) Within 120 days after the end of its review of a project, the federal environmental assessment panel must submit a written report, containing a description of the project that specifies its scope, to the responsible Minister and the Minister of the Environment and setting out Northern Jobs (a) its assessment of the project and its ecosystemic and socio-economic impacts; (b) its determination, based on that assessment, as to whether the project should or should not proceed; and (c) if it determines that a project should proceed, any terms and conditions that it recommends should apply in respect of the project. Report made public (2) The responsible Minister and the Minister of the Environment must send the panel’s report to the Board and make it public. Extension of time limit (3) If the responsible Minister is of the opinion that more time is needed for the panel to submit the report, that Minister may extend the period referred to in subsection (1) by up to 60 days and must notify the proponent, the Board and the Minister of the Environment of the extension in writing. Conclusions — Board 124. Within 60 days after receiving the panel’s report, the Board must, in writing, provide the responsible Minister with its findings and conclusions regarding the ecosystemic and socio-economic impacts of the project, including (a) any deficiencies that it has identified in the panel’s report; (b) any additional information that it recommends should be obtained; (c) its determination as to whether the project should or should not proceed; and 2011-2012-2013 Emploi et croissa (d) if it determines that a project should proceed, any terms and conditions that it recommends should apply in respect of the project, including mitigative measures. Determination to proceed 125. If a federal environmental assessment panel determines that a project should proceed, the responsible Minister must, after considering the panel’s report and the Board’s findings and conclusions and within 240 days after receiving the panel’s report, either (a) agree with that determination and either (i) accept the terms and conditions recommended in the panel’s report, with or without the Board’s recommended modifications under paragraph 124(d), or (ii) reject them on the grounds that one or more of the terms and conditions are insufficient, or more onerous than necessary, to adequately mitigate the adverse ecosystemic and socio-economic impacts of the project; or (b) reject that determination if, in that Minister’s opinion, the project is not in the national or regional interest. Determination not to proceed 126. If a panel makes a determination that a project should not proceed, the responsible Minister must, after considering the panel’s report and the Board’s findings and conclusions and within 240 days after receiving the panel’s report, either (a) agree with that determination; or (b) reject that determination if, in the opinion of the responsible Minister, the project is in the national or regional interest. Report — rejection of conditions 127. (1) Within 30 days after a decision is made under subparagraph 125(a)(ii), or within any other period that may be agreed on between the Board and the responsible Minister, the Board must reconsider, in light of that Minister’s reasons, the terms and conditions that the panel had recommended, make any changes it considers appropriate and submit a written report to that Minister, which it must make C. 14 Northern Jobs public, containing terms and conditions that it recommends should apply in respect of the project. Report — rejection of determination (2) Within 30 days after a decision is made under paragraph 126(b), or within any other period that may be agreed on between the Board and the responsible Minister, the Board must submit a written report to that Minister, which it must make public, containing terms and conditions that it recommends should apply in respect of the project. Minister’s decision — terms and conditions (3) The responsible Minister must, within 120 days after receiving a report made under subsection (1) or (2), in respect of each recommended term or condition in that report either (a) accept it; or (b) reject it or vary it in any manner that that Minister considers appropriate if, alone or combined with other terms or conditions, (i) it is insufficient, or more onerous than necessary, to adequately mitigate the adverse ecosystemic and socio-economic impacts of the project, or (ii) it is so onerous that it would undermine the viability of the project that is in the national or regional interest. Additional terms and conditions (4) In exercising the powers and performing the duties and functions under subsection (3), the responsible Minister may impose additional terms and conditions in order to adequately mitigate the adverse ecosystemic and socioeconomic impacts of the project. Socio-economic terms and conditions 128. Despite paragraphs 125(a) and 127(3)(b), the responsible Minister may reject, or vary in any manner that that Minister considers appropriate, any term or condition recommended by the panel or the Board that is related to the socio-economic impacts of the project and that is not related to its ecosystemic impacts. Consultation 129. If a department or agency has indicated to the responsible Minister that the project involves an interest within their jurisdiction, that Minister must consult with that department or Emploi et croissa 2011-2012-2013 agency before making any decision under section 125 or 126, subsection 127(3) or (4) or section 128. Approval of Governor in Council 130. Any decision of the responsible Minister made under subparagraph 125(a)(i), paragraph 125(b) or 126(a), subsection 127(3) or (4) or section 128 in relation to a project referred to in subparagraph 94(1)(a)(i) requires the approval of the Governor in Council. Notification by Minister 131. The responsible Minister must, as soon as practicable, notify the Board in writing of the terms and conditions, established in accordance with sections 125 to 130, that are to apply in respect of a project. Project certificate 132. (1) Within 30 days after receiving the notice under section 131, the Board must issue a project certificate that sets out the terms and conditions contained in that notice. Application of subsections 111(2) to (4) (2) Subsections 111(2) to (4) apply in respect of the project certificate issued under subsection (1). Extension of time limit (3) If the responsible Minister is of the opinion that more time is needed for the Board to issue the project certificate, that Minister may extend the period referred to in subsection (1) by up to 45 days and must notify the proponent and the Board of the extension in writing. Reconsideration of terms and conditions (4) Sections 112 and 114 apply in respect of the review of the terms and conditions and the issuance of an amended project certificate, and in paragraph 112(6)(b) the reference to section 108 is a reference to section 128. Location of impacts 133. The ecosystemic and socio-economic impacts of the project both inside and outside of the designated area must be taken into account for the purposes of sections 120 to 132. PROJECT TERMS AND CONDITIONS Compatibility Prescribed standards 134. In exercising the powers and performing the duties and functions relating to terms and conditions that are to apply in respect of a C. 14 Northern Jobs project, the responsible Minister must not accept or impose terms and conditions that would be inconsistent with any standard established by any environmental or socio-economic Act of Parliament of general application or territorial law of general application or by any regulation of general application made under such an Act or law. Monitoring Programs Impacts of project 135. (1) The responsible Minister may, in establishing terms and conditions that are to apply in respect of a project, require the establishment of a monitoring program of the project’s ecosystemic and socio-economic impacts. Responsibilities (2) The Government of Canada, the Government of Nunavut, the Board and the proponent must each carry out any responsibilities assigned to them under the monitoring program. Purpose of program (3) The purpose of a monitoring program is to (a) measure the impact of the project on the ecosystemic and socio-economic environments of the designated area; (b) determine whether the project is carried out in accordance with the terms and conditions imposed under subsection 152(6) or set out in the original or amended project certificate; (c) provide the information necessary for regulatory authorities to enforce the terms and conditions of licences, permits or other authorizations that they issue in relation to the project; and (d) assess the accuracy of the predictions contained in the project impact statement. Requirements of program (4) A monitoring program must specify the elements to be monitored and may include the requirement that Emploi et croissa 2011-2012-2013 (a) regulatory authorities and the proponent provide the Board with information respecting the activities relating to a project, its impacts and the implementation of any mitigative measures; (b) the Board carry out periodic evaluations of the program; and (c) the Board produce a adequacy of the program, information obtained under and on the ecosystemic and impacts of the project. report of the based on the paragraph (b), socio-economic Other responsibilities (5) For greater certainty, federal and territorial ministers and departments or agencies must fulfil any other responsibilities respecting monitoring of projects and data collection imposed on them by or under any other Act of Parliament or territorial law. No duplication of responsibilities (6) There must be no duplication of responsibilities between those assigned to the Board under a monitoring program and those referred to in subsection (5). Implementation Duty — general 136. (1) Each federal or territorial minister, each department or agency and each municipality must, to the extent of their jurisdiction and authority to do so, implement the terms and conditions that are set out in an original or amended project certificate. Limit to duty (2) Nothing in subsection (1) requires the amendment of any Act of Parliament or territorial law or any regulation as defined in section 1.1.1 of the Agreement. Duty — licences, etc. 137. (1) Each regulatory authority must, to the extent of its jurisdiction and authority to do so, incorporate the terms and conditions referred to in subsection 136(1) into any licence, permit or other authorization that it issues. Other terms and conditions (2) For greater certainty, a regulatory authority may impose, to the extent of its jurisdiction and authority to do so, terms and conditions that are in addition to, or more stringent than, those referred to in subsection 136(1) and subsection C. 14 Northern Jobs (1) does not prevent a regulatory authority from refusing to issue a permit, licence or other authorization. Consultation (3) A regulatory authority must consult the Board with a view to determining the most effective means of implementing the terms and conditions referred to in subsection (1) and may, for that purpose, send a draft licence, permit or other authorization to the Board in order to obtain its comments and recommendations. Copy to Board and Commission (4) A regulatory authority must send a copy of each licence, permit or other authorization referred to in subsection (1) to the Board and the Commission, unless the Board or the Commission, as the case may be, exempts that authority from the requirement to provide it with copies. Validity of licence, etc. (5) The validity of a licence, permit or other authorization is not to be challenged before a court on the grounds that a regulatory authority fettered its discretion or acted without jurisdiction by incorporating the terms and conditions referred to in subsection (1) into it. Prevailing terms and conditions 138. Terms and conditions referred to in subsection 136(1) prevail over any conflicting terms and conditions set out in any decision of a regulatory authority. Decision of independent regulatory agency 139. (1) If there is an inconsistency between the terms and conditions referred to in subsection 136(1) and those set out in a decision of an independent regulatory agency, that agency must communicate the reasons for the inconsistency to the responsible Minister, the Board and the Governor in Council. Exception — prevailing terms and conditions (2) Despite section 138, if there is a conflict between the terms and conditions referred to in subsection 136(1) and those set out in a decision of an independent regulatory agency, the terms and conditions set out in the decision of the independent regulatory agency prevail if (a) the government does not have the power to amend the agency’s decision and the Governor in Council is of the opinion that the project is in the national or regional interest; or Emploi et croissa 2011-2012-2013 (b) the government has the power to amend the agency’s decision and the Governor in Council is of the opinion that the project is in the national or regional interest and implementing the terms and conditions referred to in subsection 136(1) would undermine the viability of the project. Amended certificate (3) Within 45 days after the day on which a decision is made by the Governor in Council under paragraph (2)(a) or (b), the Board must issue an amended project certificate and the terms and conditions set out in the certificate must be consistent with those set out in the decision of the independent regulatory agency. Non-application of subsections (2) and (3) (4) For greater certainty, subsections (2) and (3) do not apply if the terms and conditions are varied under section 112 and, as a result, the conflict referred to in subsection (2) is resolved. Definition (5) For the purposes of this section, “decision of an independent regulatory agency” means a decision made by any body established under a federal or territorial law under a power conferred on it to regulate or to issue licences, permits or other authorizations if that body is not subject to specific direction or control by the Government of Canada or Government of Nunavut. Interpretation (6) A decision (a) does not cease to be a decision of an independent regulatory agency solely because (i) it is subject to general direction by the Government of Canada or the Government of Nunavut through the issuance of guidelines, regulations or directives, or (ii) it is subject to the approval of, or may be varied or rescinded by, the Government of Canada or the Government of Nunavut; and (b) ceases to be a decision of an independent regulatory agency if the Government in question varies it before reasons are communicated under subsection (1). C. 14 Inuit Impact and Benefit Agreements 140. Any Inuit Impact and Benefit Agreement entered into by a proponent and the designated Inuit organization under Article 26 of the Agreement must be consistent with the terms and conditions set out in an original or amended project certificate. Northern Jobs GENERAL PROVISIONS Modifications to Project During Assessment Notice — proponent 141. (1) A proponent must, as soon as practicable, notify the Commission in writing of any significant modification to a project that is under assessment under this Part. The notice must include a description of the modification that is prepared in accordance with the by-laws and rules made under paragraph 17(1)(e). New assessment (2) On receipt of a notice under subsection (1), the assessment of the original project is terminated and an assessment of the modified project must be carried out under this Part as if the Commission had received a project proposal under section 76. Consideration of previous assessment (3) The person or body exercising powers or performing duties or functions under this Part in respect of the modified project must consider, and may rely on, any assessment activities carried out under this Part in respect of the original project. Notice — authority assessing project 142. (1) If, in the exercise of its powers or the performance of its duties and functions under this Part, the Commission, the Board, a federal environmental assessment panel or a joint panel, as the case may be, determines that the proponent has made a significant modification to a project that is under assessment under this Part, it must, as soon as practicable, notify the proponent in writing of the requirement set out under subsection 141(1). Termination of assessment (2) If the proponent does not provide a notice under subsection 141(1) within 30 days after the day on which the notice was given under subsection (1), the assessment of the project is terminated. 2011-2012-2013 Emploi et croissa Interpretation (3) For greater certainty, the proponent may submit a project proposal in relation to the modified project in accordance with section 76. Consideration of previous assessment (4) The person or body exercising powers or performing duties or functions under this Part in respect of the modified project must consider, and may rely on, any assessment activities carried out under this Part in respect of the original project. Requests During Assessment Request — suspension 143. (1) The proponent may request in writing that the assessment of a project be suspended. The request may be made to any body exercising powers or performing duties or functions under this Part in respect of the project. Suspension (2) As soon as practicable after it receives a request under subsection (1) the body must suspend the assessment of the project. The body must set the date the suspension takes effect after taking into account the proponent’s comments in respect of the suspension. Time not counted (3) If the proponent requests a suspension under subsection (1), the period of the suspension does not count as part of any time limit set out in this Part. Resumption or termination of review (4) A proponent may request in writing that the assessment resume, and if such a request is not made within three years after the day on which it is suspended, the assessment of the project is terminated. Request — termination (5) The proponent may request in writing that the assessment of a project be terminated. The request may be made to any body exercising powers or performing duties or functions under this Part in respect of the project. Termination of review (6) The assessment of the project is terminated on the day on which a request under subsection (5) is received. Interpretation (7) For greater certainty, the proponent may submit a new project proposal in relation to a project whose assessment has been terminated under subsection (4) or (6), in accordance with section 76. C. 14 Consideration of previous assessment (8) The person or body exercising powers or performing duties or functions under this Part in respect of the project to which the new project proposal relates must consider, and may rely on, any assessment activities carried out under this Part in respect of the project. Additional information 144. (1) The Commission, the Board and any federal environmental assessment panel may require the proponent to provide any additional information that it considers necessary to carry out its review or screening or to determine the scope of a project, as the case may be. Suspension (2) If the proponent fails to provide material information required under subsection (1), the Commission, the Board or any federal environmental assessment panel may suspend its assessment activities until the proponent provides that information and must make the reasons for the suspension public if it does so. Termination of assessment (3) If a proponent does not provide the information referred to in subsection (2) within three years after the day on which the request was made, the assessment of the project is terminated. Interpretation (4) For greater certainty, the proponent may submit a new project proposal in relation to the project in accordance with section 76. Consideration of previous assessment (5) The person or body exercising powers or performing duties or functions under this Part in respect of the project to which the new project proposal relates must consider, and may rely on, any assessment activities carried out under this Part in respect of the project. Northern Jobs Modifications to Project After Assessment Modification not significant 145. If the carrying out of a work or activity is a project within the meaning of subsection 2(1) and modifies a project that has been approved under this Part, that work or activity is, despite paragraphs 74(a) and (b), not subject to an assessment under this Part unless that work or activity is a significant modification to the original project. Emploi et croissa 2011-2012-2013 Significant modification 146. (1) For greater certainty, if the work or activity referred to in section 145 is a significant modification to the original project, it is subject to an assessment under this Part. Previous assessments (2) Any person or body exercising powers or performing duties or functions under this Part in relation to the assessment of the modifying project must consider, and may rely on, any assessment carried out under this Part in relation to the original project. Projects Not Carried Out New assessment 147. (1) If a project is not commenced within five years after the day on which the project was approved under this Part, that project is subject to a new assessment under this Part. Prohibition (2) It is prohibited to carry out the project referred to in subsection (1) in whole or in part, but the proponent may submit a new project proposal in relation to it in accordance with section 76. Consideration of previous assessment (3) The person or body exercising powers or performing duties or functions under this Part in respect of the project referred to in subsection (1) must consider, and may rely on, any assessment activities carried out under this Part in respect of the project. Consultations Consultation — Minister 148. The responsible Minister must consult with the relevant regulatory authorities in respect of the establishment of terms and conditions, under this Part, that are to apply to the carrying out of a project. Multiple Responsible Ministers Joint exercise of powers, etc. 149. (1) Subject to subsection (2), if there is more than one responsible Minister in respect of a project, they must jointly exercise the powers and perform the duties and functions of the responsible Minister under this Part. Subparagraph 94(1)(a)(i) (2) If there is more than one responsible Minister in respect of a project and one or more of those Ministers are territorial ministers and one or more of those Ministers are federal ministers, the reference to “responsible C. 14 Northern Jobs Minister” in subparagraph 94(1)(a)(i) is a reference to the responsible Minister or Ministers who are federal ministers and, if there is more than one federal minister, they must jointly make a decision under that subparagraph. Coordination and transmission of documents (3) In the circumstances described in subsection (1), a proponent, the Board, the federal environmental assessment panel or the joint panel, as the case may be, must send all documents and information that must be sent to the responsible Minister under this Part to the federal Minister and the federal Minister must, as soon as practicable, forward the documents and information to the responsible Ministers. Notice of decisions (4) The responsible Ministers must provide reasons for joint decisions made under subsection (1) or (2), and the federal Minister must perform the duties of the responsible Minister under subsection 200(4) in relation to those decisions. Reasons for Decisions Written reasons 150. Written reasons must be provided with respect to (a) a decision under section 77 that a project is not in conformity with an applicable land use plan; (b) a decision made under any of paragraphs 81(2)(a) and 82(2)(a), sections 93 to 95, 105 and 106, subsections 107(3) and (4) and 112(6) and (7), sections 125 and 126, subsections 127(3) and (4), 142(1), 144(2) and 152(6) and paragraph 155(1)(b); (c) a decision under any of subsections 86(1), 99(1) and 118(1) that has the effect of expanding or restricting the scope of the project; and (d) a determination in an original or amended report that is prepared by the Board, a federal environmental assessment panel or a joint panel under this Part, other than under subsection 152(4). Emploi et croissa 2011-2012-2013 SPECIAL CASES National Security Non-application of this Part 151. The Minister of National Defence may, on an exceptional basis, make a decision to exempt from the application of this Part the carrying out of any work relating to an installation or facility, or the undertaking or carrying out of any activity, that constitutes a project within the meaning of subsection 2(1) and that is required for the purpose of national defence if that Minister certifies in the decision that, for reasons of confidentiality or urgency, an exemption is required in the interest of national security. Emergency Situations Non-application of this Part 152. (1) This Part does not apply in respect of any project that is carried out in response to (a) a national emergency for which special temporary measures are taken under the Emergencies Act; (b) an emergency if a federal or territorial minister who is authorized under any other Act of Parliament or any territorial law to declare a state of emergency, to take measures to prevent an emergency or to remedy or minimize its effects is of the opinion that an emergency exists; or (c) an emergency if the federal Minister certifies that an emergency exists and that it is in the interest of ensuring the health or safety of an individual or the general public, or of protecting property or the environment that the project be carried out without delay. Report — person or entity (2) As soon as practicable after undertaking a project referred to in subsection (1), the person or entity carrying it out must submit a written report to the Commission, the Board and the federal Minister describing (a) all of the works or activities that have been undertaken or carried out in response to the emergency referred to in paragraph (1)(a), (b) or (c), as the case may be; and C. 14 Northern Jobs (b) any further works or activities required after the end of that emergency to complete the project or maintain a work referred to in paragraph (a). Report — Commission (3) After receiving a report under subsection (2), the Commission may submit a written report to the federal Minister that contains an assessment of the project’s conformity with any applicable land use plan. Report — Board (4) After receiving a report under subsection (2), the Board may submit a written report to the federal Minister with terms and conditions that it recommends, with reasons, should apply in respect of the project or any portion of it. Additional information (5) The person or entity must provide any additional information that the Commission or the Board considers necessary to prepare its report under subsection (3) or (4), as the case may be. Terms and Conditions (6) After receiving a report under subsection (2) and reports under subsections (3) and (4), if any, the federal Minister may impose terms and conditions on the carrying out of the works or activities referred to in paragraph (2)(b), in which case section 135 applies. Prohibition (7) It is prohibited to carry out any works or activities referred to in paragraph (2)(b), in whole or in part, in contravention of any term and condition imposed under subsection (6). Community Resupply and Ship Movements No screening 153. (1) The Board must not screen any project if, after determining the scope of the project under subsection 86(1), it is of the opinion that the project either has as its purpose the provision of normal community resupply or consists of individual ship movements not relating to another project. Precision (2) Sections 87 to 140 do not apply in respect of a project referred to in subsection (1). 2011-2012-2013 Emploi et croissa Exploration, Developmental or Development Activities Licences — Nunavut Water Board 154. (1) Despite paragraph 75(1)(b), the Nunavut Water Board may issue licences to use waters or deposit waste for an interim, shortterm period under the Nunavut Waters and Nunavut Surface Rights Tribunal Act, in respect of exploration or developmental activities that relate directly to a project that is subject to a review under this Part. Conditions (2) Despite paragraph 74(b) and subject to paragraph 74(f) and to obtaining the licence referred to in subsection (1) and any other licence, permit or other authorization required by or under any other Act of Parliament or any territorial law and to complying with any other requirements set out in such an Act or law, the proponent may undertake or carry out activities described in subsection (1). Non-renewal, etc. (3) Licences referred to in subsection (1) are not to be renewed or amended and their period of validity is not to be extended if the responsible Minister has come to a decision under this Part that the project to which the activities relate either could be modified and an amended project proposal submitted to the Commission or is not to proceed. Licences — regulatory authorities 155. (1) Despite paragraph 75(1)(b), a regulatory authority may issue a licence, permit or other authorization in respect of exploration or development activities that relate directly to a project that is subject to a review under this Part if (a) each activity belongs to a class of exempt activities set out in items 1 to 6 of Schedule 12-1 to the Agreement or in Schedule 3 and does not belong to a class of non-exempt activities prescribed by regulation; or (b) the activities may, in the Board’s opinion, proceed without such a review. C. 14 Conditions (2) Despite paragraph 74(b) and subject to paragraph 74(f) and to obtaining any licence, permit or other authorization required by or under any other Act of Parliament or any territorial law and to complying with any other requirements set out in such an Act or law, the proponent may undertake or carry out activities described in subsection (1). Non-renewal, etc. (3) Licences, permits or other authorizations referred to in subsection (1) are not to be renewed or amended and their period of validity is not to be extended if the responsible Minister has come to a decision under this Part that the project to which the activities relate either could be modified and an amended project proposal submitted to the Commission or is not to proceed. Northern Jobs Transboundary Projects Review by Commission Application — entire project 156. (1) If a project is to be carried out partly outside the designated area, sections 76 and 80 apply in respect of the entire project. Limitation (2) Sections 77 to 79, 81, 82 and, subject to subsection (1), 85 apply only in respect of the portion of the project to be carried out inside the designated area. Screening by Board Application — entire project 157. (1) If a project is to be carried out partly outside the designated area, sections 86 to 98 apply, subject to subsection (2), in respect of the entire project. Limitation — scope of project (2) If the Board makes an inclusion under paragraph 86(1)(a) only in respect of works or activities to be undertaken or carried out entirely outside the designated area, subsection 86(3) and section 87 do not apply and the Board must screen the entire project. Emploi et croissa 2011-2012-2013 Review Board Scope of project 158. (1) If the Board receives a project proposal under subparagraph 94(1)(a)(iii) or subsection 94(3), the Board must determine the scope of the project and the Board must (a) include within the scope of the project, in addition to any work or activity identified in the project proposal, any other work or activity that it considers sufficiently related to the project to form part of it; and (b) exclude from the scope of the project any work or activity identified in the project proposal that it considers insufficiently related to the project to form part of it. Application — entire project (2) Subject to subsections (3) to (5), subsections 99(2) and (3) and sections 100 to 114 apply in respect of the entire project. Limitation — scope of project (3) If the Board makes an inclusion under paragraph (1)(a) only in respect of works or activities to be undertaken or carried out entirely outside the designated area, subsection 99(3) and section 100 do not apply and the Board must review the entire project. Limitation — Board report (4) The responsible Minister may only exercise the powers and perform the duties and functions conferred on that Minister under sections 105 and 106 in relation to the parts of the Board’s report that are applicable to or affect the designated area. Limitation — terms and conditions (5) The Board and the responsible Minister may only exercise their powers and perform their duties and functions conferred under sections 107 and 108 in relation to terms and conditions that are applicable to or affect the designated area. Agreement — coordination 159. (1) The Board may, with the approval of the federal Minister and after consultation with the responsible Minister, enter into an agreement with any authority having powers, duties or functions in relation to the review of C. 14 Northern Jobs the impacts of the portion of the project to be carried out outside the designated area in respect of the coordination of their reviews. Government of foreign state, etc. (2) The federal Minister and the Minister of Foreign Affairs may, after consultation with the Board and the responsible Minister, enter into an agreement referred to in subsection (1) if the authority is a government of a foreign state or of a subdivision of a foreign state, or any institution of such a government, or an international organization of states or any institution of such an organization. Federal Environmental Assessment Panel or Joint Panel Ministerial decision 160. (1) After receiving a project proposal under subparagraph 94(1)(a)(ii), the Minister of the Environment must either (a) establish a federal environmental assessment panel; or (b) after consultation with the federal Minister and the responsible Minister, enter into an agreement with any authority having powers, duties or functions in relation to the review of the impacts of the portion of the project to be carried out outside the designated area respecting a review of the entire project by a joint panel. Agreement with foreign state, etc. (2) The Minister of the Environment and the Minister of Foreign Affairs may, after consultation with the federal Minister and the responsible Minister, enter into an agreement referred to in paragraph (1)(b) if the authority is a government of a foreign state or of a subdivision of a foreign state, or any institution of such a government, or an international organization of states or any institution of such an organization. Federal environmental assessment panel 161. (1) If the Minister of the Environment establishes a federal environmental assessment panel under paragraph 160(1)(a), that Minister must appoint the members of that panel, including a Chairperson. Composition — aboriginal groups (2) If a portion of the project is to be carried out in an area adjacent to the designated area that is used by at least one other aboriginal group, at least one quarter of the members of the 2011-2012-2013 Emploi et croissa federal environmental assessment panel, other than the Chairperson, must be appointed on the recommendation of that group or those groups and the organization referred to in paragraph (a) of the definition “designated Inuit organization” in subsection 2(1), in accordance with any agreement concluded between them. Application — entire project (3) Subsections 115(3) to (5) and, subject to subsections (4) to (6), sections 116 to 133 apply in respect of the entire project. Limitation — scope of project (4) If the Minister of the Environment makes an inclusion under paragraph 118(1)(a) only in respect of works or activities to be undertaken or carried out entirely outside the designated area, subsection 118(3) and section 119 do not apply and the federal environmental assessment panel must review the entire project. Limitation — panel report (5) The Board and the responsible Minister may only exercise their powers and perform their duties and functions under sections 124 to 126 in relation to the parts of the federal environmental assessment panel’s report that are applicable to or affect the designated area. Limitation — terms and conditions (6) The Board and the responsible Minister may only exercise their powers and perform their duties and functions under sections 127 and 128 in relation to terms and conditions that are applicable to or affect the designated area. Joint panel 162. (1) If the Minister of the Environment enters into an agreement under paragraph 160(1)(b), subsections 161(2) to (6) apply in respect of the project. Compatibility (2) An agreement referred to in subsection (1) must be consistent with the subsections referred to in that subsection. Members (3) An agreement referred to in subsection (1) must include rules regarding the appointment of members to the joint panel and the composition of that panel. C. 14 Interpretation (4) In subsections 161(2), (4) and (5) and in the provisions referred to in subsections 161(3) to (6), a reference to the federal environmental assessment panel is a reference to the joint panel. Northern Jobs Parks and Conservation Areas Projects Definition of “responsible authority” 163. In sections 164 to 170, “responsible authority” means, as the case may be, (a) the Parks Canada Agency or any other federal or territorial authority having management and control of a park; or (b) the Parks Canada Agency, in the case of a historic place that is designated under the Historic Sites and Monuments Act and administered by that Agency. Project proposal 164. (1) The proponent of a project that is to be carried out, in whole or in part, within a park or a historic place that is designated under the Historic Sites and Monuments Act and administered by the Parks Canada Agency, located inside the designated area, must submit a project proposal to the responsible authority. Contents (2) A project proposal must contain a description of the project prepared in accordance with criteria established by the responsible authority. Grouping of related projects (3) A proponent who intends to undertake two or more projects that are so closely related that they can be considered to form a single project must submit a single project proposal in respect of those projects, which are deemed to be a single project for the purposes of this Act. Notice (4) The responsible authority must send the Commission a notice of receipt for the project proposal. That notice must contain the proponent’s name and a summary of the project that includes a description of its nature and an indication of where it is to be carried out. Conformity with requirements 165. The responsible authority must determine if the project is in conformity with the requirements set out by or under any law for which it has responsibility. 2011-2012-2013 Emploi et croissa Verification — screening 166. (1) If the responsible authority determines that the project is in conformity with the requirements set out by or under any law for which it has responsibility, it must verify whether the project is exempt from screening. Exemption from screening (2) A project is exempt from screening if each work or activity that comprises the project belongs to a class of exempt works or activities set out in items 1 to 6 of Schedule 12-1 to the Agreement or in Schedule 3 and does not belong to a class of non-exempt works or activities prescribed by regulation. Authority may consult Board (3) The responsible authority may request the Board’s opinion as to whether a particular project is exempt from screening. Project not exempt from screening 167. If a project is not exempt from screening, the responsible authority must send the project proposal to the Board in order for it to conduct a screening. Project exempt from screening 168. (1) If a project is exempt from screening and the responsible authority has concerns in respect of any cumulative ecosystemic and socio-economic impacts that could result from the impacts of the project combined with those of any other project that has been carried out, is being carried out or is likely to be carried out inside the designated area, or wholly or partly outside the designated area, it must send the project proposal to the Board in order for the Board to conduct a screening of the project. No concerns — cumulative impacts (2) If a project is exempt from screening and the responsible authority does not have concerns in respect of the cumulative impacts referred to in subsection (1), it must indicate in the decision that the assessment of the project has been completed and that the proponent may, subject to obtaining any licence, permit or other authorization required by or under any other Act of Parliament or any territorial law and complying with any other requirements set out in such an Act or law, carry out the project. C. 14 Location of impacts (3) In exercising its powers and performing its duties and functions under subsections (1) and (2), the responsible authority must consider impacts both inside and outside of the designated area. Time limit 169. (1) The responsible authority must exercise its powers and perform its duties and functions under sections 166 to 168 within 45 days after making a determination under section 165. Time not counted — additional information (2) Any time required for the proponent to provide information required under subsection 144(1) as modified by paragraph 170(a) does not count as part of the period referred to in subsection (1). Application of certain provisions 170. Section 73, paragraphs 74(a) to (e) and (g), section 75, subsections 86(1) and (2), sections 87 to 98, subsections 99(1) and (2), sections 100 to 117, subsections 118(1) and (2) and sections 120 to 162 apply in respect of the project subject to the following: Northern Jobs (a) in those provisions, a reference to the Commission is a reference to the responsible authority; (b) in paragraphs 74(a) and 75(1)(a) and subsections 141(2), 142(3), 143(7), 144(4), 147(2) and 156(1), the reference to section 76 is a reference to section 164; (c) in paragraphs 74(d), 75(1)(d) and 150(a), a reference to section 77 is a reference to section 165, a reference to an applicable land use plan is a reference to the requirements set out by or under any law for which the responsible authority has responsibility and in paragraphs 74(d) and 75(1)(d), the reference respecting a minor variance or a ministerial exemption does not apply; (d) in subsection 86(1), section 87 and paragraphs 92(3)(a) and 100(a), the references to section 79 and subsection 80(1) are, respectively, references to section 167 and subsection 168(1); (e) if the Board makes an inclusion under paragraph 86(1)(a) or 99(1)(a), the Board must not proceed with the screening or the review, as the case may be, and the responsible authority must exercise its 2011-2012-2013 Emploi et croissa powers and perform its duties and functions under section 165 in relation to the entire project; (f) in paragraph 92(3)(c), the day is the day on which the Board receives a decision from the responsible authority, by reason of paragraph (e), that comes to the conclusion referred to in section 167 or subsection 168(1); (g) in paragraph 93(1)(a) and subsections 111(3) and 155(2), the reference respecting paragraph 74(f) does not apply; (h) in section 98, the reference to sections 88 to 97 is a reference to those sections, taking into account any modifications made to them under this section; (i) if the Minister of the Environment makes an inclusion under paragraph 118(1)(a), the federal environmental assessment panel must not proceed with the review and the responsible authority must exercise its powers and perform its duties and functions under section 165 in relation to the entire project; (j) a federal environmental assessment panel must review the project in relation to which the scope has been determined if the Minister of the Environment has not made an inclusion under paragraph 118(1)(a) or if that Minister made an inclusion under that paragraph and the responsible authority, by reason of paragraph (i), comes to the conclusion referred to in section 167 or subsection 168(1); (k) in subsection 132(2), the reference to subsections 111(2) to (4) is a reference to subsection 111(2), to subsection 111(3), as modified by paragraph (g), and to subsection 111(4); (l) in subsection 139(3), the reference to paragraph 93(1)(a) is a reference to that paragraph as modified by paragraph (g); (m) in paragraph 150(b), the reference to section 93 is a reference to that section as modified by paragraph (g) and the references to paragraphs 81(2)(a) and 82(2)(a) do not apply; C. 14 Northern Jobs (n) in paragraph 150(c) and subsection 153(1), the reference to subsection 86(1) is a reference to that subsection as modified by paragraph (d); (o) in subsection 152(3), the reference to any applicable land use plan is a reference to the requirements set out by or under any law for which the responsible authority has responsibility; (p) in subsection 153(2), the reference to sections 87 to 140 is a reference to those sections, taking into account any modifications made to them under this section; (q) in subsection 156(1), the reference to section 80 is a reference to section 168; (r) in subsection 156(2), the reference to sections 77 to 79 is a reference to sections 165 to 167 and the references respecting sections 81, 82 and 85 do not apply; (s) in subsection 157(1), the reference to sections 86 to 98 is a reference to paragraph (e), subsections 86(1) and (2) and sections 87 to 98, taking into account any modifications made to those provisions under this section; (t) in subsection 157(2), the reference to subsection 86(3) is a reference to paragraph (e) and the reference to section 87 is a reference to that section as modified by paragraph (d); (u) in subsection 158(2), the reference to subsection 99(3) is a reference to paragraph (e) and the reference to sections 100 to 114 is a reference to those sections, taking into account any modifications made to them under this section; (v) in subsection 158(3), the reference to subsection 99(3) is a reference to paragraph (e) and the reference to section 100 is a reference to that section as modified by paragraph (d); (w) in subsection 161(3), the reference to sections 116 to 133 is a reference to paragraphs (i) and (j), sections 116 and 117, subsections 118(1) and (2) and sections 120 to 133; 2011-2012-2013 Emploi et croissa (x) in subsection 161(4), the references to subsection 118(3) and section 119 are, respectively, references to paragraphs (i) and (j); and (y) in subsections 162(1) and (4), the references to subsections 161(3) and (4) are references to those subsections as modified by paragraphs (w) and (x). Project partly outside park, etc. 171. If a project is to be carried out partly outside a park or a historic place designated under the Historic Sites and Monuments Act and administered by the Parks Canada Agency, (a) sections 76, 80, 164 and 168 apply in respect of the entire project; (b) sections 163 and 165 to 167 apply only in respect of the portion of the project to be carried out inside the park or historic place; and (c) sections 77 to 79, 81, 82 and, subject to paragraph (a), 85 apply only in respect of the portion of the project that is to be carried out outside the park or historic place. Projects inside certain conservation areas 172. Sections 73 to 162 apply in respect of a project to be carried out, in whole or in part, within a conservation area located inside the designated area, other than a historic place designated under the Historic Sites and Monuments Act and administered by the Parks Canada Agency. Establishment, Abolition and Alteration of Area Interpretation Ministerial initiative 173. If a federal or territorial minister proposes an initiative referred to in subsection 174(1), a reference to a department or agency in subsections 174(1) and (3), 177(6) and 178(1) and (4), section 180 and paragraph 182(a) is a reference to that minister. Proposal Duty — department or agency 174. (1) The department or agency proposing an initiative whose purpose is to establish or abolish a park or a conservation area, in whole or in part inside the designated area, or to C. 14 Northern Jobs expand or reduce its area, in whole or in part within the designated area, must submit a proposal to the Commission. Content of proposal (2) The proposal must contain a description of the initiative prepared in accordance with the by-laws and rules made under paragraph 17(1)(e). Notice (3) The Commission must publish in its public registry a notice of receipt for the initiative. That notice must contain a summary of the initiative, including a description of its nature and an indication of where it is to be carried out, and the name of the department or agency. Land Use Plan in Effect Conformity with plan 175. (1) The Commission must determine if an initiative is in conformity with any land use plan that is applicable to the place where the initiative is to be carried out. Multiple plans (2) If different portions of the initiative are subject to different land use plans, the Commission must determine if each portion is in conformity with the land use plan applicable to it, and if one portion of the initiative is not in conformity with the land use plan applicable to it, the entire initiative is deemed not to be in conformity. Initiative in conformity with plan 176. If the Commission determines that the initiative is in conformity with any applicable land use plan, it must send the proposal relating to the initiative to the Board in order for the Board to conduct a screening. Initiative not in conformity with plan 177. (1) If the Commission determines that the initiative is not in conformity with an applicable land use plan, it must verify whether that land use plan authorizes it to grant a minor variance with respect to that initiative and whether the conditions set out in accordance with subsection 48(3), if any, are met. Minor variance permitted (2) If the land use plan authorizes the granting of a minor variance and if the conditions, if any, are met, the Commission may, within 20 days after its determination that the initiative is not in conformity with the plan, 2011-2012-2013 Emploi et croissa (a) grant the variance, in which case it must send the proposal relating to the initiative to the Board in order for the Board to conduct a screening; or (b) refuse to grant the variance. Publication (3) Before granting a minor variance under paragraph (2)(a), the Commission must make the proposed minor variance public and must do so in a manner designed to promote participation in its examination by the public. Objection (4) Any interested person may, within 10 days after the proposed minor variance is made public, indicate to the Commission, in writing, that the proposed minor variance should not be granted because (a) the land use plan does not authorize the granting of the minor variance; (b) the conditions subject to which a minor variance may be granted are not met; or (c) the minor variance is not appropriate, in their opinion, for any other reason that they specify. Reasons taken into account and public review (5) The Commission may only grant a minor variance under paragraph (2)(a) after taking into account any reasons for which an interested person has indicated, under subsection (4), that it should not be granted and, if it considers it appropriate to do so, conducting a public review in accordance with the by-laws and rules made under section 17 and taking into account any submissions made during that review. Extension of time limit (6) If the Commission is of the opinion that more time is needed to make a decision under subsection (2), it may extend the period referred to in that subsection by up to 10 days and must notify the department or agency of the extension in writing. Request for ministerial exemption 178. (1) If the Commission determines that the initiative is not in conformity with an applicable land use plan, the department or agency may request an exemption from the federal Minister or the territorial Minister, or both, taking into account their respective jurisdictions, within 60 days after C. 14 Northern Jobs (a) that determination, if the land use plan does not authorize the granting of a minor variance or if it does and the conditions are not met; or (b) the Commission’s decision to refuse to grant a minor variance. Ministerial decision (2) The Minister or Ministers, as the case may be, must, within 120 days after the day on which they receive a request under subsection (1), either (a) grant the exemption, in which case the Commission must make the decision public and send the proposal relating to the initiative to the Board in order for the Board to conduct a screening; or (b) refuse the exemption. Consultation (3) An exemption may only be granted after consultation with the Commission, the relevant regulatory authorities and the relevant departments or agencies that are not regulatory authorities. Extension of time limit (4) If any Minister referred to in subsection (1) is of the opinion that more time is needed to make a decision, that Minister may extend the period referred to in subsection (2) by up to 60 days and must notify the department or agency and the Commission of the extension in writing. Time limit 179. (1) The Commission must exercise its powers and perform its duties and functions under sections 175 and 176 within 45 days after the day on which it receives the proposal in respect of the initiative. Time not counted (2) If the Commission determines that an initiative is not in conformity with an applicable land use plan, any time required for the exercise of powers or the performance of duties and functions relating to minor variances and ministerial exemptions does not count as part of the period referred to in subsection (1). Time not counted — public review (3) If the Commission conducts a public review under subsection 177(5), any time required to conduct it does not count as part of the period referred to in subsection 177(2). 2011-2012-2013 Time not counted — additional information Emploi et croissa 180. Any time required for the department or agency to provide information required under subsection 144(1) as modified by paragraph 182(a) does not count as part of the periods referred to in subsections 177(2) and (4) and 179(1). No Land Use Plan Sending of proposal 181. If there is no applicable land use plan, the Commission must, within 10 days after the day on which it receives the proposal in respect of the initiative, send the proposal to the Board in order for the Board to conduct a screening. Applicable Regime Application of certain provisions 182. Sections 73, 75, 86, 88 to 99, 101 to 146, 148 to 150 and 156 to 162 apply in respect of the initiative, subject to the following: (a) in those sections, a reference to a project is a reference to the initiative and a reference to a proponent is a reference to a department or agency; (b) in paragraph 75(1)(a) and subsections 141(2), 142(3), 143(7), 144(4) and 156(1), the reference to section 76 is a reference to section 174; (c) in paragraph 75(1)(d), the reference to section 77 is a reference to section 175 and the references to paragraphs 81(2)(a) and 82(2)(a) are, respectively, references to paragraphs 177(2)(a) and 178(2)(a); (d) in subsection 86(1) and paragraph 92(3)(a), the reference to “section 79 or subsection 80(1)” is a reference to “section 176 or paragraph 177(2)(a) or 178(2)(a) or section 181”; (e) in subsections 86(3), 99(3) and 118(3), the references to sections 77, 81 and 82 are, respectively, references to sections 175, 177 and 178; (f) the Board must screen the initiative in relation to which it has determined the scope in the manner that it considers appropriate to the nature of the initiative if it makes no inclusion under paragraph 86(1)(a) or if it makes an inclusion under that paragraph and C. 14 Northern Jobs it receives a decision, by reason of subsection 86(3), as modified by paragraph (e), that the entire initiative is in conformity with any applicable land use plan, that a minor variance or a ministerial exemption has been granted in respect of it or that there is no land use plan applicable to it; (g) in paragraph 92(3)(c) and subsection 157(2), the reference to subsection 86(3) is a reference to that subsection as modified by paragraph (e); (h) in paragraph 93(1)(a) and subsection 111(3), the reference respecting paragraphs 74(f) and (g) does not apply; (i) the Board must review the initiative in relation to which it has determined the scope if it makes no inclusion under paragraph 99(1)(a) or if it makes an inclusion under that paragraph and (i) it receives a decision, by reason of subsection 99(3), as modified by paragraph (e), that the entire initiative is in conformity with any applicable land use plan, that a minor variance or a ministerial exemption has been granted in respect of it or that there is no land use plan applicable to it, and (ii) following the new screening, it is determined under subparagraph 94(1)(a)(iv) that the Board must conduct the review of the initiative; (j) in section 119, the reference to subsection 118(3) is a reference to that subsection as modified by paragraph (e); (k) in paragraph 135(3)(b), the reference respecting subsection 152(6) does not apply; (l) in subsection 139(3), the reference to paragraph 93(1)(a) is a reference to that paragraph as modified by paragraph (h); (m) in paragraph 150(a), the reference to section 77 is a reference to section 175; (n) in paragraph 150(b), the references to paragraphs 81(2)(a) and 82(2)(a) are, respectively, references to paragraphs 177(2)(a) and 178(2)(a), the reference to section 93 is a reference to that section as modified by 2011-2012-2013 Emploi et croissa paragraph (h), and the references to subsection 152(6) and paragraph 155(1)(b) do not apply; (o) in paragraph 150(c), the reference to subsection 86(1) is a reference to that subsection as modified by paragraph (d); (p) in paragraph 150(d), the reference respecting subsection 152(4) does not apply; (q) in subsection 156(1), the reference to section 80 does not apply; (r) in subsection 156(2), the reference respecting sections 77 to 79, 81, 82 and 85 is a reference to sections 175 to 178 and 181; (s) in subsection 157(1), the reference to sections 86 to 98 is a reference to paragraph (f) and sections 86 and 88 to 98, taking into account any modifications made to those sections under this section; (t) in subsection 157(2), the reference to section 87 is a reference to paragraph (f); (u) in subsection 158(2), the reference to subsection 99(3) is a reference to that subsection as modified by paragraph (e), the reference to sections 100 to 114 is a reference to paragraph (i) and sections 101 to 114, taking into account any modifications made to those sections under this section; (v) in subsection 158(3), the reference to subsection 99(3) is a reference to that subsection as modified by paragraph (e), and the reference to section 100 is a reference to paragraph (i); (w) in subsection 161(3), the reference to sections 116 to 133 is a reference to those sections, taking into account any modifications made to those sections under this section; (x) in subsection 161(4), the reference to subsection 118(3) is a reference to that subsection as modified by paragraph (e) and the reference to section 119 is a reference to that section as modified by paragraph (j); and C. 14 Northern Jobs (y) in subsections 162(1) and (4), the references to subsections 161(3) and (4) are references to those subsections as modified by paragraphs (w) and (x). Previous Work Consideration 183. The person or body exercising powers or performing duties or functions under sections 174 to 182 may consider, and rely on, any information collected, or study or analysis carried out, in respect of the initiative by any department or agency so as to ensure efficiency and avoid duplication. PART 4 REVIEW OF PROJECTS TO BE CARRIED OUT OUTSIDE THE DESIGNATED AREA Initiative 184. In this Part, “project” includes an initiative whose purpose is to establish or abolish a park or a conservation area or to expand or reduce its area. Review by Board 185. The Board may — at the request of the Government of Canada or the Government of Nunavut or, with the consent of both governments, of the designated Inuit organization — conduct a review of a project that is to be carried out entirely outside the designated area and may have significant adverse ecosystemic or socioeconomic impacts inside the designated area. Report 186. Within 45 days after the end of the Board’s review of a project, the Board must submit to the Government of Canada and the Government of Nunavut, and to the designated Inuit organization if the review was conducted at its request, a written report that contains (a) its assessment of the project and the project’s ecosystemic and socio-economic impacts inside the designated area; Emploi et croissa 2011-2012-2013 (b) its determination, based on the assessment referred to in paragraph (a), as to whether the project should or should not proceed; and (c) if it determines that a project should proceed, any terms and conditions that it recommends should apply in respect of the project. Follow-up 187. The Government of Canada and the Government of Nunavut must each take any action in response to the report that it considers appropriate in the circumstances. Interpretation 188. For greater certainty, sections 185 to 187 do not limit the jurisdiction of any other authority having powers, duties or functions in relation to the review of the impacts of the project. PART 5 GENERAL PROVISIONS INTERPRETATION Initiative 189. (1) In this Part, in the case of an initiative referred to in subsection 174(1), a reference to a project is a reference to the initiative and a reference to a proponent is a reference to the department or agency — or, by application of section 173, the federal or territorial minister — proposing that initiative. Definitions (2) The following definitions apply in this Part. “responsible authority” « autorité compétente » “responsible Minister” « ministre compétent » “responsible authority” has the same meaning as in section 163. “responsible Minister” has the same meaning as in subsection 73(1). STANDING DURING ASSESSMENT Standing — certain Indian bands 190. In the exercise of their powers and the performance of their duties and functions related to review under Parts 2 to 4, the Commission, the Board, any federal environmental assessment panel and any joint panel must accord full standing to the councils of the Fort Churchill C. 14 Northern Jobs Indian Band, the Northlands Indian Band, the Black Lake Indian Band, the Hatchet Lake Indian Band and the Fond du Lac Indian Band to make submissions respecting the interests of their respective bands in relation to the areas within the designated area that those bands have traditionally used and continue to use and those bodies must take those submissions into account. Standing — Makivik 191. In the exercise of their powers and the performance of their duties and functions in relation to islands and marine areas of the Nunavut Settlement Area that are traditionally used and occupied by the Inuit of Northern Quebec, the Commission, the Board, any federal environmental assessment panel and any joint panel must accord full standing to Makivik to make submissions respecting the interests of the Inuit of northern Quebec and those bodies must take those submissions into account. COORDINATION OF ACTIVITIES Commission and Board 192. The Commission and the Board may coordinate their respective activities. Nunavut Water Board 193. The Commission, any responsible authority, the Board, any federal environmental assessment panel and any joint panel must coordinate their respective activities relating to the review of a project requiring a licence under the Nunavut Waters and Nunavut Surface Rights Tribunal Act with those of the Nunavut Water Board so as to ensure efficiency and avoid duplication. Similar institutions 194. The Commission, any responsible authority, the Board, any federal environmental assessment panel and any joint panel may coordinate their respective activities with those of bodies having similar powers, duties or functions in any area in or adjacent to the designated area. 2011-2012-2013 Emploi et croissa Agreement — impacts outside designated area 195. (1) The Government of Canada and the Government of Nunavut must, with the assistance of the Board, use their best efforts to negotiate and enter into agreements with governments or relevant authorities in other jurisdictions for the purpose of ensuring collaboration between the Board, any federal environmental assessment panel and those governments or authorities, in respect of the review of projects that are to be carried out inside the designated area and that may have significant ecosystemic or socio-economic impacts outside the designated area. Interpretation (2) For greater certainty, nothing in any agreement entered into under subsection (1) has the effect of restricting the jurisdiction of the Board. Advice regarding marine areas 196. The Commission and the Board may advise departments or agencies and make recommendations to them respecting marine areas, either individually or, as part of the Nunavut Marine Council referred to in section 15.4.1 of the Agreement, both acting jointly with the Nunavut Water Board and the Nunavut Wildlife Management Board, and the Government of Canada and the Government of Nunavut must consider that advice and those recommendations when making any decision that may affect those marine areas. INFORMATION AND DOCUMENTS Obtaining Information Required information 197. (1) If a regulatory authority or a department or agency or municipality that is not a regulatory authority is in possession of specialist or expert information or knowledge, including traditional knowledge, it must, at the request of the Commission, a responsible authority, the Board, a federal environmental assessment panel, a joint panel or the responsible Minister, as the case may be, make that information or knowledge available to them if they require it to exercise their powers or perform their duties or functions. C. 14 Limitation — discretion (2) Despite subsection (1), if a regulatory authority or a department or agency or municipality that is not a regulatory authority has a discretion under any other Act of Parliament or any territorial law to refuse to disclose the information or knowledge, they are not required to disclose it. Exercise of discretion (3) Any discretion referred to in subsection (2) must be exercised taking into account the objectives of the Agreement. Limitation — restriction on disclosure 198. Despite any other provision of this Act, proponents, regulatory authorities and departments or agencies that are not regulatory authorities are not required to provide the Commission, a responsible authority, the Board, any federal environmental assessment panel, any joint panel, the responsible Minister or any person designated under section 209 with any information whose disclosure is restricted under any other Act of Parliament or any territorial law. Northern Jobs Use of Information Limitation — use for exercising powers, etc. 199. The members and employees of the Commission or the Board, the employees of a responsible authority, the members of a federal environmental assessment panel or joint panel, the responsible Minister and any person designated under section 209 are prohibited from using any information received under this Act for any purpose other than exercising powers or performing duties and functions under this Act. Communication of Information and Documents Decisions and reports — Commission 200. (1) The Commission must provide (a) the proponent, the Board and the regulatory authorities identified by the proponent with any decision that it makes under section 77, subsection 78(1), section 80, subsection 81(2), 85(1), 142(1) or 144(2), section 175 or subsection 177(2); 2011-2012-2013 Emploi et croissa (b) in the case of a decision made under subsection 80(2), the regulatory authorities identified by the proponent with the project proposal; and (c) the Board and the relevant regulatory authorities with any report submitted under subsection 152(3). Decisions, reports and certificates — Board (2) The Board must (a) provide the proponent, the Commission and the regulatory authorities identified by the proponent with any decision that it makes under subsection 86(1), 99(1) or 142(1); (b) provide the proponent and the regulatory authorities identified by the proponent with any original or revised report referred to in subsection 92(1), 104(1) or (3), 107(1) or (2) or 112(5) or paragraph 135(4)(c); (c) if the responsible Minister is a territorial minister, provide the federal Minister with any report referred to in subsection 92(1); (d) in the case of a decision made under paragraph 93(1)(a), or after issuing a certificate under subsection 111(1), 112(10) or 132(1), provide the regulatory authorities identified by the proponent with the project proposal; (e) provide the proponent with every original or amended project certificate that it issues and provide a copy of that certificate to the regulatory authorities identified by the proponent; (f) provide the proponent, the Minister of the Environment and the regulatory authorities identified by the proponent with the findings and conclusions referred to in section 124; (g) provide the proponent, the Minister of the Environment and the regulatory authorities identified by the proponent with any report referred to in subsection 127(1) or (2); (h) provide the proponent and the regulatory authorities identified by the proponent with any decision that it makes under subsection 144(2) or paragraph 155(1)(b); and C. 14 Northern Jobs (i) provide the Commission and the relevant regulatory authorities with any report submitted under subsection 152(4). Decisions and reports — panels (3) Each federal environmental assessment panel must provide (a) the proponent, the Commission and the regulatory authorities identified by the proponent with any decision made by the Minister of the Environment under subsection 118(1); (b) the proponent and the regulatory authorities identified by the proponent with any report submitted under subsection 123(1) and any decision that it makes under subsection 144(2); and (c) the proponent, the Commission, the Board and the regulatory authorities identified by the proponent with any decision that it makes under subsection 142(1). Decisions — Minister (4) The responsible Minister must provide (a) the proponent, the Board and the regulatory authorities identified by the proponent with any decision made by that Minister under subsection 93(1) or 94(1) or (3), section 95, 105 or 106 or subsection 107(3) or (4) or 112(6) or (7) and with any decision amended under subsection 139(3); and (b) the proponent, the Board, the Minister of the Environment and the regulatory authorities identified by the proponent with any decision made by the responsible Minister under section 125 or 126 or subsection 127(3) or (4). Other decisions — Minister (5) The federal Minister or the territorial Minister, or both, as the case may be, must provide (a) the Commission with any request for a ministerial exemption submitted under subsection 82(1) or 178(1); and (b) the proponent, the Commission, the Board and the regulatory authorities identified by the proponent with any decision made under subsection 82(2) or 178(2). 2011-2012-2013 Decisions and reports — Minister Emploi et croissa (6) The federal Minister must provide (a) the relevant regulatory authorities with any report submitted under subsection 152(2); and (b) the person or entity referred to in subsection 152(2), the Commission, the Board and the relevant regulatory authorities with any decision made by that Minister under subsection 152(6). Decisions and reports — joint panel (7) Each joint panel must provide (a) the proponent, the authority referred to in paragraph 160(1)(b) and the regulatory authorities identified by the proponent with any report submitted under subsection 123(1); and (b) the proponent, the Commission, the Board and the regulatory authorities identified by the proponent with any decision it makes under subsection 142(1). Decisions and reports — responsible authority (8) Each responsible authority must provide (a) the Board and the relevant regulatory authorities with any report submitted under subsection 152(3); (b) the proponent, the Commission, the Board and the regulatory authorities identified by the proponent with any decision that it makes under section 165, subsection 166(1) or section 168; and (c) in the case of a decision made under subsection 168(2), the project proposal to the regulatory authorities identified by the proponent. Interpretation (9) For the purposes of paragraphs (2)(a) and (i), (3)(a) and (c), (6)(b) and (7)(b), in the case of a project referred to in subsection 164(1), a reference to the Commission is a reference to the responsible authority. C. 14 Public registry — Commission 201. (1) The Commission must maintain a public registry that is made accessible to the public via the Internet, and the Commission must include, as soon as practicable, the following in that registry: Northern Jobs (a) reports referred to in paragraph 14(b), section 53 and subsections 61(1), 152(2) and (3) and 227(2); (b) by-laws and rules established under subsection 17(1); (c) any draft land use plan prepared under section 49; (d) comments received under subsection 50(2); (e) notices referred to in subsections 51(2), 76(4), 141(1), 142(1), 164(4) and 174(3); (f) decisions made under subsections 54(1) and (3) and 62(1) and (3), section 77, subsection 78(1), section 80, subsections 81(2), 82(2), 85(1), 144(2) and 152(6), section 175 and subsections 177(2) and 178(2); (g) land use plans approved under subsection 55(1); (h) recommendations received under section 56; (i) proposals for amendment of a land use plan made under subsections 59(1) and (3); (j) amendments to a land use plan approved under subsections 62(1) and (3); (k) proposed minor variances referred to in subsection 81(3); (l) reasons referred to in subsections 81(4) and 177(4); (m) requests referred to in subsections 82(1), 143(1), (4) and (5), 144(1) and 178(1); and (n) any additional information submitted under subsection 144(1). Limited effect (2) Including any document in the registry is insufficient to discharge the relevant authority’s duty to make it public or to exercise a power to do so, as the case may be. 2011-2012-2013 Public registry — Board Emploi et croissa 202. (1) The Board must maintain a public registry that is made accessible to the public via the Internet, and the Board must include, as soon as practicable, the following in that registry: (a) by-laws and rules established under subsection 26(1); (b) project proposals received under section 79, subsection 80(1), section 167 and subsection 168(1); (c) decisions made by the Board and the responsible Minister under Part 3; (d) original and revised reports referred to in subsections 92(1), 104(1) and (3), 107(1) and (2), 112(5), 123(1) and 127(1) and (2), paragraph 135(4)(c), subsections 152(2) and (4) and section 186; (e) guidelines sent under subsections 101(5) and 120(6); (f) impact statements submitted under subsections 101(6) and 120(7); (g) notices given under subsection 102(2), section 110, subsection 121(2) and section 131; (h) any original or amended project certificate issued by the Board; (i) any terms of reference for a federal environmental assessment panel or a joint panel fixed under section 117; (j) copies of any findings and conclusions provided under section 124; (k) notices given by the Board, a federal environmental assessment panel or a joint panel under subsection 142(1); (l) any request referred to in subsections 143(1), (4) and (5) and 144(1); (m) any additional information submitted under subsection 144(1); (n) reports submitted by a responsible authority under subsection 152(3), by application of section 170; (o) decisions made under subsection 152(6); C. 14 Northern Jobs (p) decisions made under section 165, subsection 166(1) and section 168; and (q) agreements referred to in subsection 230(3). Limited effect (2) Including any document in the registry is insufficient to discharge the relevant authority’s duty to make it public or to exercise a power to do so, as the case may be. Joint registry 203. The Commission and the Board may agree to maintain a joint public registry in accordance with the requirements of sections 201 and 202. Limitation 204. (1) Despite any other provision of this Act, a member or employee of the Commission or the Board, an employee of a responsible authority, a member of a federal environmental assessment panel or joint panel, the responsible Minister and any person designated under section 209 may only disclose, in the exercise of their powers and the performance of their duties and functions under this Act, a document, part of a document or information, including by placing it in a public registry, if (a) it has otherwise been made publicly available; or (b) its disclosure (i) would have been made in accordance with the Access to Information Act if a request had been made in respect of that document under that Act at the time the document came under their control under this Act, including any document that would be disclosed in the public interest under subsection 20(6) of the Access to Information Act, (ii) is not prohibited under any other Act of Parliament or territorial law, and (iii) would not contravene an agreement that a document, part of a document or information, provided to a person or body exercising powers or performing duties or functions under this Act, is confidential and must be treated accordingly. 2011-2012-2013 Application of certain provisions Emploi et croissa (2) Sections 27, 28 and 44 of the Access to Information Act apply in respect of any information described in subsection 27(1) of that Act that a person referred to in subsection (1) intends to disclose, with any modifications that the circumstances require, including the following: (a) the information is deemed to be a record that the head of a government institution intends to disclose; and (b) any reference to the person who requested access is to be disregarded. Prevention of unauthorized disclosure 205. Persons referred to in subsection 204(1) must take all necessary precautions to prevent the disclosure of any document, part of a document or information that they are not permitted to disclose under that subsection. Exercise of discretion 206. The Commission and the Board must take into account the objectives of the Agreement when exercising any discretion relating to the disclosure of information they have under any Act of Parliament. RIGHTS PRESERVED Approval or amendment during assessment 207. (1) The approval of a land use plan under subsection 55(1), or its amendment under subsection 62(1) or (3), after a project proposal has been submitted in accordance with section 76 is not to be taken into account in the assessment of a project under Part 3 or for the purposes of paragraphs 14(a) and 74(f), but it must be taken into account for the purposes of subsection 69(4). Approval or amendment after assessment (2) An approval or amendment referred to in subsection (1) does not apply in respect of a project that was approved under Part 3 before that approval or amendment and is not to be taken into account for the purposes of paragraphs 14(a) and 74(f), but it must be taken into C. 14 Northern Jobs account for the purposes of subsection 69(4). For greater certainty, such a project is not subject to a new assessment under that Part. Stoppage, etc. — less than five years 208. (1) Despite paragraphs 74(a) and (b), the following projects are not subject to an assessment under Part 3: (a) a project that was approved under that Part, was commenced and then stopped or shut down for a period of less than five years; and (b) the rebuilding of a work that has been closed for a period of less than five years if it relates to a project that was approved under that Part and lawfully carried out. Deeming — paragraph (1)(b) (2) Any decision made under subsection 80(2) or paragraph 93(1)(a), or an original or amended project certificate that was issued, in respect of the original project referred to in paragraph (1)(b) is deemed to have been made or issued, as the case may be, in relation to the rebuilding of the work. Interpretation — paragraph (1)(a) (3) For greater certainty, any decision made under subsection 80(2) or paragraph 93(1)(a), or an original or amended project certificate that was issued, in respect of the project referred to in paragraph (1)(a) remains valid. Approval or amendment after authorization (4) The approval of a land use plan under subsection 55(1), or its amendment under subsection 62(1) or (3), after the approval of the project referred to in paragraph (1)(a) or the original project referred to in paragraph (1)(b) does not apply in respect of the project referred to in paragraph (1)(a) or the rebuilding of the work, as the case may be, is not to be taken into account for the purposes of paragraphs 14(a) and 74(f), but it must be taken into account for the purposes of subsection 69(4). Stoppage, etc. — five years or more (5) It is prohibited to carry out a project or rebuild a work, in whole or in part, if the period of stoppage or closure is five years or more. Emploi et croissa 2011-2012-2013 New project proposal (6) A proponent may submit a new project proposal in relation to a project or the rebuilding of a work referred to in subsection (5) in accordance with section 76 and the project to which any such proposal relates is deemed to be in conformity with any applicable land use plan for the purposes of section 77. Approval or amendment after authorization (7) The approval of a land use plan under subsection 55(1), or its amendment under subsection 62(1) or (3), after the approval of the project referred to in subsection (5) or the original project to which the work referred to in subsection (5) relates, does not apply in respect of the project to which the project proposal referred to in subsection (6) relates, is not to be taken into account for the purposes of paragraphs 14(a) and 74(f), but it must be taken into account for the purposes of subsection 69(4). Previous assessments (8) If a work or an activity is not exempt from a new assessment under subsection (1), any person or body exercising powers or performing duties or functions under Part 3 must consider, and may rely on, any assessment activities carried out under that Part in respect of the original project. ADMINISTRATION AND ENFORCEMENT Designation Designation 209. The federal Minister may designate any employee, or class of employees, of a department or agency to exercise powers relating to verifying compliance or preventing non-compliance with this Act or orders made under section 214. Powers Authority to enter 210. (1) A person who is designated to verify compliance or prevent non-compliance with this Act or orders made under section 214 may, for those purposes, enter a place in which they have reasonable grounds to believe that a project is being carried out or a document or any thing relating to a project is located. Powers on entry (2) The designated person may, for the purposes referred to in subsection (1), C. 14 Northern Jobs (a) examine anything in the place; (b) use any means of communication in the place or cause it to be used; (c) use any computer system in the place, or cause it to be used, to examine data contained in or available to that system; (d) prepare a document, or cause one to be prepared, based on the data; (e) use any copying equipment in the place, or cause it to be used; (f) remove any thing from the place for examination or copying; (g) take photographs and make recordings or sketches; (h) order the owner or person in charge of the place or any person at the place to establish their identity to the designated person’s satisfaction or to stop or start an activity; (i) order the owner or person having possession, care or control of any thing in the place to not move it, or to restrict its movement, for as long as, in the designated person’s opinion, is necessary; (j) direct any person to put any machinery, vehicle or equipment in the place into operation or to cease operating it; and (k) prohibit or limit access to all or part of the place. Certificate (3) The federal Minister must provide every designated person with a certificate of designation. On entering any place, that person must, if so requested, produce the certificate to the occupant or person in charge of the place. Duty to assist (4) The owner or person in charge of the place and every person in the place must give all assistance that is reasonably required to enable the designated person to verify compliance or prevent non-compliance with this Act or orders 2011-2012-2013 Emploi et croissa made under section 214 and must provide any documents, data or information that are reasonably required for that purpose. Warrant for dwelling-house 211. (1) If the place referred to in subsection 210(1) is a dwelling-house, the designated person may only enter it with the occupant’s consent or under the authority of a warrant issued under subsection (2). Authority to issue warrant (2) On ex parte application, a justice of the peace may issue a warrant authorizing the designated person who is named in it to enter a dwelling-house, subject to any conditions specified in the warrant, if the justice of the peace is satisfied by information on oath that (a) the dwelling-house is a place referred to in subsection 210(1); (b) entry to the dwelling-house is necessary for the purpose of verifying compliance or preventing non-compliance with this Act or orders made under section 214; and (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused or that consent to entry cannot be obtained from the occupant. Entering private property 212. (1) For the purpose of gaining entry to a place referred to in subsection 210(1), a designated person may enter and pass through private property. For greater certainty, no person has a right to object to that use of the property and no warrant is required for the entry, unless the property is a dwelling-house. Person accompanying designated person (2) A person may, at the designated person’s request, accompany the designated person to assist them in gaining entry to the place referred to in subsection 210(1) and is not liable for doing so. Use of force 213. In executing a warrant to enter a dwelling-house, a designated person must not use force unless the use of force has been specifically authorized in the warrant and the designated person is accompanied by a peace officer. C. 14 Northern Jobs Orders Measures required 214. (1) If a person designated to verify compliance or prevent non-compliance with this Act believes on reasonable grounds that there is a contravention of this Act, they may, among other things, order a person or entity to (a) stop doing something that is in contravention of this Act or cause it to be stopped; or (b) take any measure that the designated person considers necessary in order for the person or entity to comply with this Act or to mitigate the effects of the contravention. Notice (2) The order must be provided in the form of a written notice and must include (a) a statement of the reasons for the order; and (b) the time and manner in which the order must be carried out. Statutory Instruments Act (3) The orders are not statutory instruments for the purposes of the Statutory Instruments Act. Coordination Activities — designated persons 215. A person who is designated to verify compliance or prevent non-compliance with this Act or orders made under section 214 must coordinate their activities with those of any person designated for the purposes of verifying compliance or preventing non-compliance with any other Act of Parliament or territorial law so as to ensure efficiency and avoid duplication. Injunction Court — powers 216. (1) If, on the application of the responsible Minister, it appears to a court of competent jurisdiction that a person has done, is about to do or is likely to do any act constituting or directed toward a contravention of this Act, the court may issue an injunction ordering the person or entity that is named in the application to 2011-2012-2013 Emploi et croissa (a) refrain from doing an act that, in the opinion of the court, may constitute or be directed toward a contravention of this Act; or (b) do an act that, in the opinion of the court, may prevent a contravention of this Act. Notice (2) At least 48 hours before an injunction is issued under subsection (1), notice of the application must be given to persons named in the application, unless the urgency of the situation is such that the delay involved in giving the notice would not be in the public interest. Prohibitions, Offences and Punishment Obstruction 217. It is prohibited to knowingly obstruct or hinder a designated person who is exercising their powers or performing their duties and functions under this Act. False statements or information 218. It is prohibited to knowingly make a false or misleading statement or knowingly provide false or misleading information in connection with any matter under this Act to any person who is exercising their powers or performing their duties and functions under this Act. Offence and punishment 219. (1) Any person who contravenes section 74, subsection 147(2), 152(7) or 208(5) or an order made under paragraph 214(1)(a) or (b) is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $100,000 or to imprisonment for a term of not more than one year, or to both. False statements or information (2) Any person who contravenes section 217 or 218 is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $100,000 or to imprisonment for a term of not more than one year, or to both. Continuing offences (3) If an offence under subsection (1) is committed or continued on more than one day, it constitutes a separate offence for each day on which it is committed or continued. C. 14 Defence (4) A person may not be convicted of an offence under subsection (1) if they establish that they exercised due diligence to prevent the commission of the offence. Northern Jobs JUDICIAL MATTERS Court Jurisdiction Judicial review — concurrent jurisdiction 220. Despite the exclusive jurisdiction referred to in section 18 of the Federal Courts Act, the Attorney General of Canada, the Attorney General of Nunavut or anyone directly affected by the matter in respect of which relief is sought may make an application for judicial review to the Nunavut Court of Justice for any relief against the Commission or the Board by way of an injunction or declaration or by way of an order in the nature of certiorari, mandamus, quo warranto or prohibition. Court reference 221. The Board or the Commission may refer a question of law or jurisdiction arising in relation to its powers, duties and functions under this Act to the Nunavut Court of Justice. Standing 222. The designated Inuit organization may apply to a court of competent jurisdiction for (a) a determination of whether any applicable requirement of an applicable land use plan has been implemented under section 69 and, if not, for any order that the Court considers necessary in the circumstances; (b) a determination of whether a project is, or has been, carried out in accordance with the requirements of paragraph 74(f) and, if not, for any order that the Court considers necessary in the circumstances; (c) a determination of whether a project is, or has been, carried out in accordance with the terms and conditions set out in the original or amended project certificate and, if not, for any order that the Court considers necessary in the circumstances; Emploi et croissa 2011-2012-2013 (d) a determination of whether any term or condition referred to in paragraph (c) has been implemented under section 136 or 137 and, if not, for any order that the Court considers necessary in the circumstances; (e) a determination of whether a project is, is likely to be or has been carried out in accordance with the terms and conditions referred to in paragraph (c) that have been implemented under section 136 or 137 and, if not, for an order requiring any person or entity named in the application to (i) refrain from doing an act that, in the opinion of the court, may constitute or be directed toward the breach of any of those terms or conditions, or (ii) do an act that, in the opinion of the court, may prevent the breach of any of those terms or conditions; (f) a determination of whether a project referred to paragraph 152(1)(a), (b) or (c) is, or has been, carried out in accordance with the terms and conditions imposed under subsection 152(6) and, if not, for any order that the Court considers necessary in the circumstances; or (g) judicial review of any interim or final decision or order made under Part 3. Decisions final 223. Unless an exemption has been granted under paragraph 82(2)(a), any decision made by the Commission regarding the conformity of a project with a land use plan is final and binding and, except for judicial review under the Federal Courts Act and under section 220, is not subject to appeal to or review by any court. Immunity Things done in good faith 224. No action lies against a member or employee of the Commission or the Board, a member of a federal environmental assessment panel or joint panel or a person designated under section 209 for anything done or omitted to be done in good faith in the exercise or C. 14 Northern Jobs performance, or purported exercise or performance, of any power, duty or function under this Act. Disclosure made in good faith 225. No action lies against the Crown, the Commission, the Board, members or employees of the Commission or the Board or members of a federal environmental assessment panel or joint panel for the disclosure in good faith of any document, any part of a document or information under this Act, including by making it available in the public registries, or for any consequences that flow from that disclosure or for the failure to give any notice required under section 27 or 28 of the Access to Information Act if reasonable care is taken to give the required notice. Time Limits Authority, etc. 226. The failure of the Commission, a responsible authority, the Board, any federal environmental assessment panel, any joint panel or a responsible Minister to exercise a power or perform a duty or function within a period limited by this Act does not terminate their authority or invalidate any document prepared or submitted or any decision or action taken in the exercise or performance of such a power, duty or function. GENERAL MONITORING Plan 227. (1) The Government of Canada and the Government of Nunavut must, in cooperation with the Commission, develop a plan for the general monitoring of the long-term state and health of the ecosystemic and socio-economic environment of the designated area and must direct and coordinate that general monitoring and the collection of information relating to it. Commission (2) The Commission must, in accordance with the plan developed under subsection (1), collate information provided by industry, departments or agencies and others and prepare periodic reports on the ecosystemic and socioeconomic environment of the designated area. 2011-2012-2013 Emploi et croissa The Commission must use that information in the exercise of its powers and the performance of its duties and functions under this Act. REGULATIONS AND ORDERS Regulations 228. (1) The Governor in Council may, on the recommendation of the federal Minister after close consultation by that Minister with the territorial Minister, the designated Inuit organization, the Commission and the Board, make regulations for carrying out the purposes and provisions of this Act and, in particular, regulations (a) prescribing what constitutes a conflict of interest for the purposes of subsections 34(1) and (2) and 115(3); and (b) establishing a funding program to facilitate the participation of specified classes of persons or groups in reviews of projects by the Board, a federal environmental assessment panel or a joint panel. Consent of Tunngavik (2) The Governor in Council may, on the recommendation of the federal Minister, after consultation by that Minister with the territorial Minister, the Commission and the Board and with the consent of Tunngavik, make regulations prescribing (a) for the purposes of the definition “project” in subsection 2(1), classes of excluded works or activities; and (b) for the purposes of subsection 78(2), paragraph 155(1)(a) and subsection 166(2), classes of physical works and activities that are not exempt from screening. Schedule 2 229. The federal Minister may, by order, amend Schedule 2 to add, delete or amend the name of a designated regulatory agency. Schedule 3 — proposed agreement 230. (1) Before entering into an agreement under item 7 of Schedule 12-1 to the Agreement, the Board must notify the designated Inuit organization and either the federal Minister or the territorial Minister, as the case may be, in C. 14 Northern Jobs writing of the classes of physical works and activities that are the subject of the proposed agreement. Comments (2) The recipient of a notice referred to in subsection (1) may, within 120 days after receiving the notice, provide the Board with comments in writing on the proposed agreement. Notice — agreement (3) After taking into account any comments received under subsection (2), the Board must notify the designated Inuit organization and either the federal or the territorial Minister, as the case may be, in writing of the agreement, if any, that has been entered into. Amendment to Schedule 3 (4) The federal Minister must, by order, amend Schedule 3 to add, delete or amend a description of any class of works or activities exempted from screening under an agreement referred to in subsection (3). PART 6 TRANSITIONAL PROVISIONS Members and employees 231. Members and employees of the Commission and the Board who occupy a position immediately before the coming into force of this section continue in that position as if they had been appointed or employed under this Act. Policies, priorities and objectives regarding planning 232. Sections 40 to 45 do not apply in respect of policies, priorities, and broad and specific objectives regarding land use planning established, and planning variables identified, under Article 11 of the Agreement and in force on the day on which this section comes into force, but those sections apply in respect of any amendment to such a policy, priority, objective or variable after the coming into force of this section. Land use plans 233. (1) Any land use plan approved under section 11.5.9 of the Agreement and in force on the day on which this section comes into force remains in force subject to the following rules: (a) sections 47, 48 and 66 do not apply in respect of it and, for greater certainty, sections 49 to 58 do not apply in respect of it; 2011-2012-2013 Emploi et croissa (b) it is taken into account for the purposes of sections 46, 68 to 70 and 72, Part 3, paragraph 222(d) and section 223; and (c) sections 59 to 65 apply in respect of any amendment to it after the coming into force of this section. Public Registry (2) The Commission must include any land use plan referred to in subsection (1) in the public registry established under subsection 201(1). Municipal plans 234. Sections 71 and 72 do not apply in respect of any municipal land use plan developed in accordance with Article 11 of the Agreement and in force on the day on which this section comes into force. Those sections apply in respect of any amendment to such a land use plan after the coming into force of this section. Projects — assessment under Agreement 235. (1) This Act does not apply in respect of (a) a project that is being assessed under the Agreement or is being, or has been, lawfully carried out on the day on which this section comes into force; (b) a project that was approved under the Agreement before the day on which this section comes into force, was commenced and then stopped or shut down for a period of less than five years, calculated from that day; (c) the rebuilding of a work that has been closed for a period of less than five years calculated from the day on which this section comes into force, if it relates to a project that was approved under the Agreement before that day and lawfully carried out; and (d) a project that was approved under the Agreement before the day on which this section comes into force and commenced within five years of that day. C. 14 Exception — significant modification (2) Despite subsection (1), if, after this section comes into force, there is a significant modification, within the meaning of section 145, to a project referred to in any of paragraphs (1)(a) to (d), this Act applies to that project. Northern Jobs CONSEQUENTIAL AMENDMENTS R.S., c. A-1 Access to Information Act 3. Schedule I to the Access to Information Act is amended by adding the following in alphabetical order under the heading “OTHER GOVERNMENT INSTITUTIONS”: Nunavut Impact Review Board Commission du Nunavut chargée de l’examen des répercussions Nunavut Planning Commission Commission d’aménagement du Nunavut R.S., c. P-21 Privacy Act 4. The schedule to the Privacy Act is amended by adding the following in alphabetical order under the heading “OTHER GOVERNMENT INSTITUTIONS”: Nunavut Impact Review Board Commission du Nunavut chargée de l’examen des répercussions Nunavut Planning Commission Commission d’aménagement du Nunavut 2002, c. 10 Nunavut Waters and Nunavut Surface Rights Tribunal Act 5. The definitions “Nunavut Impact Review Board” and “Nunavut Planning Commission” in section 4 of the Nunavut Waters and Nunavut Surface Rights Tribunal Act are replaced by the following: “Nunavut Impact Review Board” « Commission d’examen des projets de développement » “Nunavut Impact Review Board” means the Nunavut Impact Review Board referred to in section 18 of the Nunavut Planning and Project Assessment Act. 2011-2012-2013 “Nunavut Planning Commission” « Commission d’aménagement » Emploi et croissa “Nunavut Planning Commission” means the Nunavut Planning Commission referred to in section 10 of the Nunavut Planning and Project Assessment Act. 6. Subsection 36(2) of the Act is replaced by the following: Review by Nunavut Planning Commission (2) In order to avoid unnecessary duplication and to ensure that projects are dealt with in a timely manner, the Board shall cooperate and coordinate its consideration of applications with the Nunavut Planning Commission’s review of projects under sections 76 to 85 of the Nunavut Planning and Project Assessment Act for conformity with any applicable land use plans approved under subsection 55(1) of that Act. 7. Subsection 37(1) of the Act is replaced by the following: Screening and review of projects 37. (1) In order to avoid unnecessary duplication and to ensure that projects are dealt with in a timely manner, the Board shall cooperate and coordinate its consideration of applications with the Nunavut Impact Review Board or any federal environmental assessment panel or joint panel established under subsection 115(1) or paragraph 160(1)(a) or (b) of the Nunavut Planning and Project Assessment Act in relation to the screening of projects by that Board and the review of projects by that Board or panel. 8. Sections 38 and 39 of the Act are replaced by the following: Restriction on powers 38. (1) The Board may not issue, renew or amend a licence to use waters or deposit waste in relation to a use or deposit, or appurtenant undertaking, that is a project within the meaning of subsection 2(1) of the Nunavut Planning and Project Assessment Act if (a) the assessment of the project under Part 3 of that Act has not been completed; (b) the assessment of the project has been terminated under subsection 141(2), 142(2), 143(4) or (6) or 144(3) of that Act; C. 14 Northern Jobs (c) the Nunavut Planning Commission has determined, under section 77 of that Act, that the project is not in conformity with any applicable land use plan, and no minor variance or exemption has been granted in respect of the project under paragraph 81(2)(a) or 82(2)(a) of that Act, as the case may be; (d) the responsible Minister, within the meaning of subsection 73(1) of that Act, has decided that the project could be modified and an amended project proposal submitted to the Nunavut Planning Commission, or that it is not to proceed; or (e) the responsible authority, within the meaning of section 163 of that Act, has determined, under section 165 of that Act, that the project is not in conformity with the requirements set out by or under any law for which it has responsibility. Exception (2) Despite paragraph (1)(a), the Board may issue, renew or amend a licence in relation to exploration or developmental activities referred to in subsection 154(1) of the Nunavut Planning and Project Assessment Act or exploration or development activities referred to in paragraph 155(1)(a) or (b) of that Act. Non-renewal, etc. (3) Licences issued under subsection (2) must not be renewed or amended if the responsible Minister, as defined in subsection 73(1) of the Nunavut Planning and Project Assessment Act, has come to a decision under Part 3 of that Act that the project to which the activities in question relate either is not to proceed or could be modified and an amended project proposal submitted to the Commission or the responsible authority within the meaning of section 163 of that Act, as the case may be. 9. Subsection 70(3) of the Act is replaced by the following: Terms and Conditions (3) The Board shall, to the extent of its jurisdiction and authority under this Act to do so, incorporate the terms and conditions referred to in subsection 136(1) of the Nunavut Planning and Project Assessment Act in a licence that is Emploi et croissa 2011-2012-2013 issued in respect of the use of waters or deposit of waste or the appurtenant undertaking to which that use or deposit relates. COMING INTO FORCE Order in council 10. This Part comes into force on a day to be fixed by order of the Governor in Council. PART 2 NORTHWEST TERRITORIES SURFACE RIGHTS BOARD ACT ENACTMENT OF ACT Enactment 11. The Northwest Territories Surface Rights Board Act is enacted as follows: An Act to establish the Northwest Territories Surface Rights Board and to make related and consequential amendments to other Acts Preamble Whereas the Gwich’in, Sahtu, Inuvialuit and Tlicho Agreements allow for the establishment by legislation of a regime for the determination of terms and conditions of access to Gwich’in lands, Sahtu lands and Tlicho lands, and the waters overlying those lands, and Inuvialuit lands, as well as the compensation to be paid in respect of that access; Whereas, in addition, it is appropriate to establish a regime for the determination of terms and conditions of access to other land in the Northwest Territories and the compensation to be paid in respect of that access; And whereas it is appropriate to establish, in accordance with the Agreements, a surface rights board as an institution of public government, whose purpose is to resolve matters in dispute relating to terms and conditions of access to lands and waters, primarily for a commercial purpose, and the compensation to be paid in respect of that access; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: C. 14 Northern Jobs SHORT TITLE Short title 1. This Act may be cited as the Northwest Territories Surface Rights Board Act. INTERPRETATION Definitions 2. (1) The following definitions apply in this Act. “access order” « ordonnance d’accès » “access order” means an order made under any of sections 49 to 54, 62, 69 and 77. “Agreement” « accord » “designated land” « terres désignées » “designated organization” « organisation désignée » “entity” « entité » “gas” « gaz » “Gwich’in Agreement” « accord gwichin » “Inuvialuit Agreement” « accord inuvialuit » “Agreement” means the Gwich’in Agreement, the Inuvialuit Agreement, the Sahtu Agreement or the Tlicho Agreement, as the case may be. “designated land” means Gwich’in lands, Inuvialuit lands or Sahtu lands, as the case may be. “designated organization” means the Gwich’in Tribal Council, the Inuvialuit Regional Corporation or the designated Sahtu organization, as the case may be. “entity” includes a corporation, a partnership, association or any other unincorporated organization, an Aboriginal group or government, the Government of Canada, the Government of the Northwest Territories, and a department or agency of one of those governments. “gas” means natural gas and includes all substances, other than oil, that are produced in association with natural gas. “Gwich’in Agreement” means the Comprehensive Land Claim Agreement between Her Majesty the Queen in right of Canada and the Gwich’in as represented by the Gwich’in Tribal Council, signed on April 22, 1992 and approved, given effect and declared valid by the Gwich’in Land Claim Settlement Act, as that Agreement is amended from time to time in accordance with its provisions. “Inuvialuit Agreement” means the Inuvialuit Final Agreement between the Committee for Original Peoples’ Entitlement representing the Inuvialuit of the Inuvialuit Settlement Region, within the meaning of that Agreement, and the Government of Canada, signed on June 5, 1984 and approved, given effect and declared valid 2011-2012-2013 Emploi et croissa by the Western Arctic (Inuvialuit) Claims Settlement Act, as that Agreement is amended from time to time in accordance with its provisions. “Inuvialuit lands” « terres inuvialuites » “minerals” « minéraux » “Inuvialuit lands” means land in the Northwest Territories that has been provided to the Inuvialuit under the Inuvialuit Agreement. “minerals” means (a) precious and base metals; and (b) any other non-living, naturally occurring substances, whether solid, liquid or gaseous, including coal, oil and gas but not water. “Minister” « ministre » “non-designated land” « terres non désignées » “Minister” means the Minister of Indian Affairs and Northern Development. “non-designated land” means land in the Northwest Territories that is not designated land or Tlicho lands that is either owned by an individual or entity or owned by Her Majesty in right of Canada and occupied by an individual or entity. For greater certainty, it includes (a) the lands described in 20.1.3(a) and (b) of the Gwich’in Agreement and in 21.1.3(a) and (b) of the Sahtu Agreement and Tlicho community lands; and (b) lands under the administration and control of the Commissioner of the Northwest Territories that are occupied by an individual or entity. “occupant” « occupant » “oil” « pétrole » “occupant” means, in respect of land, an individual or entity, other than the owner, whose consent is required under another Act of Parliament for the exercise of a right of access to the land by an individual or entity having a right to explore for, develop or produce minerals. “oil” means (a) crude oil, regardless of gravity, produced at a well head in liquid form; and (b) any other hydrocarbons, other than coal and gas, including hydrocarbons that may be extracted or recovered from deposits of oil C. 14 Northern Jobs sand, bituminous sand or oil shale or from any other type of deposits on the surface or subsurface. “regulatory authority” « autorité administrative » “Sahtu Agreement” « accord du Sahtu » “settlement area” « région désignée » “regulatory authority” means a minister, a department or agency, a municipality, the Tlicho government, a Tlicho community government or any public body responsible — under another Act of Parliament, a territorial law or a Tlicho law — for issuing a licence, permit or other authorization. “Sahtu Agreement” means the Comprehensive Land Claim Agreement between Her Majesty the Queen in right of Canada and the Sahtu Dene and Metis as represented by the Sahtu Tribal Council, signed on September 6, 1993 and approved, given effect and declared valid by the Sahtu Dene and Metis Land Claim Settlement Act, as that Agreement is amended from time to time in accordance with its provisions. “settlement area” means, as the case may be, (a) the area described in appendix A to the Gwich’in Agreement; (b) the portion of the Inuvialuit Settlement Region, as defined in section 2 of the Inuvialuit Agreement, that is located in the Northwest Territories; or (c) the area described in appendix A to the Sahtu Agreement. “territorial law” « loi territoriale » “Tlicho Agreement” « accord tlicho » “wildlife” « ressources fauniques » “territorial law” means an ordinance of the Northwest Territories and any regulations made under an ordinance. “Tlicho Agreement” means the Land Claims and Self-Government Agreement among the Tlicho, the Government of the Northwest Territories and the Government of Canada, signed on August 25, 2003 and approved, given effect and declared valid by the Tlicho Land Claims and Self-Government Act, as that Agreement is amended from time to time in accordance with its provisions. “wildlife” means fauna living in a wild state, including fish, mammals and birds. It does not include reindeer. Emploi et croissa 2011-2012-2013 Definitions — Agreements (2) In this Act, (a) “Gwich’in lands” has the same meaning as in 20.1.1 of the Gwich’in Agreement and “Gwich’in participant” means a participant as defined in 2.1.1 of that Agreement; (b) “Inuvialuit” means the people referred to in the definition “Inuvialuit” in section 2 of the Inuvialuit Agreement; (c) “designated Sahtu organization” and “Sahtu lands” have the same meaning as in 2.1.1 and 21.1.1, respectively, of the Sahtu Agreement and “Sahtu participant” means a participant as defined in 2.1.1 of that Agreement; and (d) “Monfwi Gogha De Niitlee”, “Tlicho Citizen”, “Tlicho community”, “Tlicho community lands”,“Tlicho First Nation”, “Tlicho Government”, “Tlicho lands” and “Tlicho law” have the same meaning as in 1.1.1 of the Tlicho Agreement. PRECEDENCE Agreement prevails 3. In the event of any inconsistency or conflict between an Agreement and this Act, the Agreement prevails to the extent of the inconsistency or conflict. APPLICATION Geographical application 4. This Act applies to the Northwest Territories. Binding on Her Majesty 5. This Act is binding on Her Majesty in right of Canada or a province. GENERAL PROVISIONS Delegation 6. The Minister may delegate, in writing, any of the Minister’s powers or functions under this Act — either generally or as otherwise provided in the instrument of delegation — to the minister of the Northwest Territories designated by the Commissioner of the Northwest Territories for the purposes of this section. C. 14 Review 7. (1) The Minister must review this Act with the representatives of any Aboriginal group that has entered into an agreement in relation to the Northwest Territories to determine whether this Act should be amended to implement any provision of the agreement if the agreement Northern Jobs (a) is a comprehensive land claim agreement, a self-government agreement, an agreement regarding the management and regulation of land and resources or governance, a transboundary agreement or a type of agreement that is specified in the regulations; and (b) comes into force, in accordance with its provisions, either before or after the day on which this section comes into force. Limitation (2) For greater certainty, subsection (1) does not apply in respect of an agreement that is not final or an Agreement as defined in subsection 2(1). Access subject to consent 8. (1) For greater certainty, unless otherwise provided in an Agreement or under this Act, an individual or entity is not permitted to enter, cross or remain on Gwich’in lands, Sahtu lands or Tlicho lands, or the waters overlying those lands, or Inuvialuit lands, without the consent of the applicable designated organization or the Tlicho Government, as the case may be. Exceptions (2) Subsection (1) does not apply to Gwich’in participants, Sahtu participants or Tlicho Citizens, in relation to Gwich’in lands, Sahtu lands or Tlicho lands, respectively, or to the waters overlying those lands, or to the Inuvialuit in relation to Inuvialuit lands. Effect of order (3) Neither the issuance of an order by the Northwest Territories Surface Rights Board nor any provision of such an order has the effect of exempting the individual or entity to whom the order is issued from any obligation, restriction or prohibition set out in an Agreement or imposed under an Act of Parliament or a territorial law. 2011-2012-2013 Emploi et croissa ESTABLISHMENT AND ORGANIZATION OF THE NORTHWEST TERRITORIES SURFACE RIGHTS BOARD BOARD ESTABLISHED Establishment 9. (1) A board is established, to be known as the Northwest Territories Surface Rights Board, in this Act referred to as the “Board”. Composition (2) The Board is to consist of no fewer than five and no more than nine members, including the Chairperson. Appointment by Minister (3) The Chairperson and the other members of the Board are to be appointed by the Minister. Odd number (4) The Minister must make any appointments that are necessary to ensure that an odd number of members holds office at any time. Purpose 10. (1) The purpose of the Board is to resolve matters in dispute relating to access to Gwich’in lands, Sahtu lands and Tlicho lands, and the waters overlying those lands, and Inuvialuit lands and non-designated land. Jurisdiction generally (2) To fulfil its purpose, the Board may, in accordance with this Act, make orders setting out the terms and conditions on which an individual or entity may access those lands and waters and the appropriate compensation to be paid in respect of the access. Chairperson 11. (1) The Chairperson is the chief executive officer of the Board and exercises the powers and performs the functions set out in the Board’s bylaws. Acting Chairperson (2) The Board must designate a member who is to act as Chairperson in the event that the Chairperson is absent or becomes incapacitated or if their office becomes vacant. Alternate members 12. (1) The Minister must appoint five alternate members. Absence or incapacity (2) If a member is absent or incapacitated or if their office is vacant, the alternate member who is subject to the same residency requirements as that member must perform the functions normally performed by that member, subject to the Board’s bylaws or, in the absence C. 14 Northern Jobs of an applicable provision in the bylaws, the direction of the Chairperson, and in doing so, is deemed to be a member. Qualifications and residency requirements 13. (1) The Minister must appoint as members and alternate members individuals who, in the Minister’s opinion, have knowledge or experience that will assist the Board in fulfilling its purpose and who are residents of the Northwest Territories. Aboriginal traditional knowledge (2) For greater certainty, the knowledge and experience referred to in subsection (1) includes Aboriginal traditional knowledge and experience in relation to that knowledge. Additional requirement — residency (3) Among the individuals appointed as members and alternate members, at least one member and one alternate member must be residents of (a) the area described in appendix A to the Gwich’in Agreement; (b) Inuvik or the portion of the Inuvialuit Settlement Region, as defined in section 2 of the Inuvialuit Agreement, that is located in the Northwest Territories; (c) the area described in appendix A to the Sahtu Agreement; and (d) the Monfwi Gogha De Niitlee. Additional requirement — knowledge (4) Each individual appointed as a member or alternate member referred to in any of paragraphs (3)(a) to (d) must have, in the Minister’s opinion, considerable knowledge in respect of lands, the environment or Aboriginal traditional knowledge in relation to the applicable settlement area or the Monfwi Gogha De Niitlee, as the case may be. Change of residence 14. (1) A member or alternate member who is of the opinion that they have ceased to meet the applicable residency requirements must advise the Minister and the Board without delay. Notification (2) If the Minister determines that a member or alternate member has ceased to meet the applicable residency requirements — regardless of whether the Minister has been so advised under subsection (1) — the Minister must send written notification to that member and their appointment is terminated as of the day on 2011-2012-2013 Emploi et croissa which the member receives the written notification or the day on which they are deemed to have received it, which is 30 days after it is sent, whichever is earlier. Acting after ceasing to be resident (3) If a member ceases to meet the applicable residency requirements before they have made a decision in a matter for which a hearing is held, the member may, with the consent of the parties to the hearing, continue to perform their functions as a member only in relation to that matter until the hearing is concluded and a decision is made. For the purpose of the appointment of a replacement, their office is deemed to be vacant as soon as their appointment is terminated under subsection (2). Term of office 15. (1) Members and alternate members are appointed to hold office for a term of five years. Acting after expiry of term (2) If the term of a member expires before they have made a decision in a matter for which a hearing is held, the member may, in accordance with the Board’s bylaws or, in the absence of an applicable provision in the bylaws, the direction of the Chairperson, continue to perform their functions as a member only in relation to that matter until the hearing is concluded and a decision is made. For the purpose of the appointment of a replacement, their office is deemed to be vacant as soon as their term expires. Removal 16. Members and alternate members hold office during good behaviour and may be removed by the Minister for cause. Reappointment 17. Members and alternate members are eligible to be reappointed to the Board for a second term in the same or in another capacity, but they are not, in the three years following the completion of their second consecutive term, eligible for appointment in any capacity. Remuneration and expenses — members 18. (1) Members — including the Chairperson — are to receive the remuneration that is determined by the Minister for the performance of their functions and are to be paid the travel and living expenses incurred by them while they are absent from their ordinary place of residence C. 14 Northern Jobs in the course of performing their functions that are consistent with Treasury Board directives for public servants. Alternate members (2) Alternate members are not entitled to receive any remuneration unless they attend a meeting, training session or other event at the request of the Chairperson, in which case they are to receive the remuneration that is determined by the Minister, and are to be paid the travel and living expenses incurred by them while they are absent from their ordinary place of residence that are consistent with Treasury Board directives for public servants. Staff 19. The Board may employ any employees and engage the services of any agents, advisers and experts that are necessary for the proper conduct of its business and may fix the terms and conditions of their employment or engagement and pay their remuneration. Workers’ compensation 20. Members, alternate members who attend meetings, training sessions or other events at the request of the Chairperson and employees of the Board are deemed to be employees for the purposes of the Government Employees Compensation Act and to be employed in the federal public administration for the purposes of any regulations made under section 9 of the Aeronautics Act. Conflict of interest 21. (1) A member, employee of the Board, agent, adviser or expert must not perform their functions if doing so would place them in a conflict of interest. Status or entitlement under Agreement (2) An individual is not placed in a conflict of interest solely because of any status or entitlement conferred on them under an Agreement or because they have an interest in land in the Northwest Territories. Acts done in good faith 22. No action lies against a member or an employee of the Board for anything done or omitted to be done in good faith in the performance, or purported performance, of any function under this Act. Emploi et croissa 2011-2012-2013 HEAD OFFICE AND MEETINGS Head office 23. The head office of the Board is to be at Yellowknife or at any other location in the Northwest Territories that the Governor in Council designates. Meetings 24. (1) The meetings of the Board may be held at the times and in the locations in the Northwest Territories that the Board considers necessary or desirable for the proper conduct of its business. Participation by telephone or other means of communication (2) Subject to the Board’s bylaws or, in the absence of an applicable provision in the bylaws, the direction of the Chairperson, a member may participate in a meeting by any means of communication — including by telephone — that permits all participants to communicate with one another, and a member so participating is deemed for the purposes of this Act to be present at the meeting. BYLAWS Powers of Board 25. The Board may make bylaws respecting the powers and functions of the Chairperson and the conduct and management of its internal administrative affairs, including bylaws respecting (a) the circumstances in which an alternate member is to perform the functions of a member who is absent or incapacitated or whose office is vacant; (b) in the case of a member whose term has expired, their ability to continue to perform their functions in relation to a matter for which a hearing is held; (c) participation in meetings of the Board by means of telephone or other means of communication; (d) the assignment of members to panels of the Board; and (e) the designation of individuals who are authorized to certify copies of documents issued by the Board. STATUS AND GENERAL POWERS Status 26. The Board is an institution of public government but is not an agent of Her Majesty. C. 14 Property and contracts 27. (1) The Board may, for the purposes of conducting its business, Northern Jobs (a) acquire property in its own name and dispose of the property; and (b) enter into contracts in its own name. Legal proceedings (2) Actions, suits or other legal proceedings in respect of any right or obligation acquired or incurred by the Board may be brought or taken by or against the Board in its name in any court that would have jurisdiction if the Board were a corporation. Government services and facilities 28. In order to conduct its business effectively and efficiently, the Board may, with consent, use the services and facilities of departments, boards and agencies of the Government of Canada or the Government of the Northwest Territories located in the Northwest Territories and share services and facilities with those departments, boards and agencies. Obtaining information 29. (1) Subject to any other Act of Parliament, territorial law or Tlicho law, the Board may obtain from any department, board or agency of the Government of Canada or the Government of the Northwest Territories or from the Tlicho Government any information in the possession of the department, board or agency or the Tlicho Government that the Board requires to exercise its powers or perform its functions. Use of information (2) Members, alternate members, employees of the Board, agents, advisers and experts are prohibited from using any information received under this Act for any purpose other than performing their functions under this Act. LANGUAGES Language of business 30. The Board must conduct its business in both of the official languages of Canada in accordance with the Official Languages Act and any directives of the Minister. Emploi et croissa 2011-2012-2013 FINANCIAL PROVISIONS Annual budget 31. (1) The Board must submit, annually, a budget for the following fiscal year to the Minister for review. Approval or variation (2) On completion of the review, the Minister may approve or vary the budget. Accounts (3) The Board must maintain books of account and related records in accordance with accounting principles recommended by the Canadian Institute of Chartered Accountants or its successor. Consolidated financial statements (4) The Board must, within the time after the end of each fiscal year that the Minister specifies, prepare consolidated financial statements in respect of that fiscal year in accordance with those accounting principles and must include in those statements any documents or information required in support of them. Audit (5) The auditor of the Board must audit the accounts, financial statements and financial transactions of the Board annually and must make a report of the audit to the Board and to the Minister. ANNUAL REPORT Submission to Minister and content 32. The Board must, within three months after the end of each fiscal year, submit to the Minister a report on its activities in that year. The annual report must include information on (a) the Board’s operations; (b) the number of applications for orders made to the Board; (c) the orders made by the Board; and (d) any other matter that the Minister specifies. APPLICATIONS AND HEARINGS JURISDICTION OF THE BOARD Negotiations 33. (1) Subject to subsection (2), the Board is not authorized to consider an application for an order unless, in accordance with rules made under paragraph 94(a), the applicant has attempted in good faith to resolve the matter C. 14 Northern Jobs in dispute by negotiation and is unable to bring about a resolution of the dispute within a reasonable period. Tlicho lands (2) In the case of an application in respect of Tlicho lands, the Board is not authorized to consider the application unless the applicant has attempted in good faith to resolve the matter in dispute by mediation in accordance with 6.4 of the Tlicho Agreement and is unable to bring about a resolution of the dispute. Resolved matters 34. (1) The Board is not authorized to make an order in respect of a matter that was resolved by negotiation or mediation unless the parties consent or the Board determines, after reviewing evidence submitted by one of the parties, that there has been a material change in the facts or circumstances that formed the basis of the negotiated or mediated resolution. For greater certainty (2) For greater certainty, subsection (1) does not have the effect of preventing the Board from performing its functions under any of sections 55, 58, 70 and 73. Matters not raised 35. The Board is not authorized to make an order in respect of a matter that is not raised by either of the parties. HEARINGS Rules of evidence 36. The Board must deal with an application for, or a review of, an order as informally and expeditiously as considerations of fairness and the circumstances permit. In particular, the Board (a) is not bound by any legal or technical rules of evidence; and (b) must take into account any material that it considers relevant, including Aboriginal traditional knowledge. General powers of Board 37. The Board has — with respect to the attendance and examination of witnesses, the production and inspection of documents and all other matters necessary or proper in relation to applications for, or reviews of, orders — all the powers, rights and privileges of a superior court. 2011-2012-2013 Emploi et croissa Reference 38. The Board may, at any stage of its proceedings, refer to the Supreme Court of the Northwest Territories any question or issue of law or jurisdiction, other than a question or issue that has been referred to an arbitration panel established under an Agreement. Parties to hearing 39. The following are parties to a hearing before the Board: (a) in the case of an application for an access order, (i) the individual or entity who requires access to or across designated land or Tlicho lands or access to non-designated land, and (ii) in relation to designated land, the applicable designated organization, in relation to Tlicho lands, the Tlicho Government or, in relation to non-designated land, the owner or occupant of the land to which the application relates; (b) in the case of an application for an access order relating to an existing right, (i) the holder of the existing right, and (ii) the applicable designated organization or the Tlicho Government, as the case may be; (c) in the case of an application for an order for compensation in relation to the provision of a public utility, (i) the entity authorized to provide a public utility, and (ii) the applicable designated organization or the Tlicho Government, as the case may be; and (d) in the case of an application for an order for compensation for unforeseen damage, (i) the individual or entity to whom the access order was issued, and (ii) in relation to designated land or Tlicho lands, the applicable designated organization or the Tlicho Government, or, in relation to non-designated land, the owner or occupant to whom compensation is payable. C. 14 Absence of party 40. The Board is not authorized to hold a hearing in respect of an application for, or a review of, an order in the absence of a party unless that party consents to the holding of the hearing in their absence or was given notice of the hearing in accordance with rules made under paragraph 94(b). Location of hearing 41. Unless the Board decides otherwise, an application must be heard or a review must be conducted, Northern Jobs (a) in relation to designated land, in a community that is located in the applicable settlement area; (b) in relation to Tlicho lands, in a community that is located in the Monfwi Gogha De Niitlee; and (c) in relation to non-designated land, in the community in the Northwest Territories that is closest to that land. PANELS Composition 42. An application for an order that the Board, in accordance with section 33, is authorized to consider must be heard or a review must be conducted, by a panel of three members or, if the parties consent, by a panel of one member. Assignment of members 43. Subject to section 44, members are to be assigned to panels in accordance with the Board’s bylaws or, in the absence of an applicable provision in the bylaws, the direction of the Chairperson. Residency and knowledge requirements 44. (1) If an application for, or a review of, an order deals with Gwich’in lands, Sahtu lands or Tlicho lands or lands described in 20.1.3(a) or (b) of the Gwich’in Agreement or in 21.1.3(a) or (b) of the Sahtu Agreement, the following conditions must be met: (a) at least one member of the panel must have been appointed by the Minister for reasons that include their being a resident of the applicable settlement area or the Monfwi Gogha De Niitlee, as the case may be, and 2011-2012-2013 Emploi et croissa having the knowledge required under subsection 13(4) in relation to the area in which they are required to reside; and (b) the lands to which the application or review relates are located in the area in which the member referred to in paragraph (a) is required to reside. Inuvialuit lands (2) If an application for, or a review of, an order deals with Inuvialuit lands, the following conditions must be met: (a) at least one member of the panel must have been appointed by the Minister for reasons that include their meeting the residency requirement set out in paragraph 13(3)(b) and having the knowledge required under subsection 13(4) in relation to the settlement area; and (b) the lands to which the application or review relates are located in the settlement area. Absence of panel members 45. (1) If one or two members of a threemember panel are absent, a hearing may, with the consent of the parties, continue with one member of the panel — selected, if one member is absent, in accordance with the Board’s bylaws or, in the absence of an applicable provision in the bylaws, the direction of the Chairperson — who, in the case of an application or a review in respect of lands referred to in section 44, meets the residency and knowledge conditions referred to in that section. New hearing (2) If a party does not consent, the application must be reheard, or the review conducted, by another panel. Disposition (3) A member of a panel who is not present during the entire hearing is not authorized to participate in the disposition of the application or review unless the parties consent. Information made available 46. Before making an order or a decision in respect of the review of an order, a panel must make any information that it intends to use available to the parties and provide them with a reasonable opportunity to respond to the information. C. 14 Powers and functions 47. (1) A panel has all of the powers, and performs all of the functions, of the Board in relation to an application for, or a review of, an order. Status of order (2) An order of a panel is an order of the Board. Northern Jobs ORDERS IN RELATION TO DESIGNATED LAND AND TLICHO LANDS ACCESS ORDERS Required Documents Copy of agreement or offer 48. An application for an access order must be accompanied by (a) a copy of any agreement concluded between the parties regarding terms and conditions of access; and (b) a copy of any agreement concluded between the parties regarding compensation to be paid in respect of the access or, in the absence of such an agreement, a copy of the most recent written offer of compensation, if any, made to the applicable designated organization or the Tlicho Government, as the case may be. Obligation of Board To Make Access Orders Definition of “explore for” 49. (1) In this section, “explore for”, in respect of minerals, includes prospecting for minerals and locating claims only if those activities (a) are conducted on or under Gwich’in lands described in 18.1.2(a) of the Gwich’in Agreement and require a land use permit under another Act of Parliament; or (b) are conducted on or under Sahtu lands described in 19.1.2(a) of the Sahtu Agreement and require a land use permit or a water licence under another Act of Parliament. 2011-2012-2013 Emploi et croissa Minerals — Gwich’in or Sahtu lands (2) The Board must, on application, make an order setting out the terms and conditions on which an individual or entity may access Gwich’in lands or Sahtu lands, and the waters overlying those lands, to exercise, on or under those lands, a right to explore for, develop or produce minerals — granted under another Act of Parliament — or to transport minerals under such a right, if the individual or entity has been unable to obtain the consent of the Gwich’in Tribal Council or the designated Sahtu organization, as the case may be, as well as the compensation to be paid in respect of that access. Access across — Gwich’in, Sahtu or Tlicho lands 50. (1) The Board must, on application, make an order setting out the terms and conditions on which an individual or entity may have access across Gwich’in lands, Sahtu lands or Tlicho lands, and the waters overlying those lands, to reach adjacent lands or waters for a commercial purpose, as well as the compensation to be paid in respect of that access, if (a) the Board is satisfied that the individual or entity reasonably requires such access; and (b) the access is subject to the consent of the Gwich’in Tribal Council, the designated Sahtu organization or the Tlicho Government, as the case may be, and the individual or entity has been unable to obtain that consent. Consent (2) The access is subject to consent unless (a) the individual or entity has a right of access because (i) the access is of a casual and insignificant nature and prior notice is given to the Gwich’in Tribal Council, the designated Sahtu organization or the Tlicho Government, as the case may be, (ii) in relation to Gwich’in lands and Sahtu lands, the route is recognized and is being used to reach adjacent lands or waters for a commercial purpose on a regular basis — whether year-round or intermittently — C. 14 Northern Jobs and was being so used before the date of land withdrawal following land selection or, if there was no land withdrawal, the date of transfer of the land, and the access does not significantly alter the use of that route, or (iii) in relation to Tlicho lands, the route is being used to reach adjacent lands or waters for a commercial purpose on a regular basis, whether year-round or intermittently, and the access does not significantly alter the use of that route; (b) except if otherwise provided in an agreement with the Gwich’in Tribal Council, the designated Sahtu organization or the Tlicho Government, the individual or entity exercises their right of access in such a manner that (i) no significant damage is caused to Gwich’in lands, Sahtu lands or Tlicho lands, as the case may be, (ii) no mischief is committed on the lands, and (iii) there is no significant interference with the use and peaceful enjoyment of Gwich’in lands by Gwich’in participants, Sahtu lands by Sahtu participants or Tlicho lands by Tlicho Citizens or the Tlicho First Nation, as the case may be; and (c) the individual or entity exercises their right of access in accordance with any additional terms and conditions established, by agreement or in accordance with the applicable dispute resolution mechanism, under 20.1.7 of the Gwich’in Agreement, 21.1.7 of the Sahtu Agreement or 19.1.9 of the Tlicho Agreement. 2011-2012-2013 Emploi et croissa Suitable route (3) The access order must include terms and conditions to ensure that access across the lands and waters is by a suitable route that is the least harmful to Gwich’in participants, to Sahtu participants or to Tlicho Citizens and the Tlicho First Nation, as the case may be. Access across — Inuvialuit lands 51. (1) The Board must, on application, make an order setting out the terms and conditions on which an individual or entity may have access across Inuvialuit lands to reach lands that are not Inuvialuit lands for a commercial purpose in order to exercise rights, as well as the compensation to be paid in respect of that access, if (a) the access will be significant, but temporary; and (b) the individual or entity has been unable to conclude a right of way agreement with the Inuvialuit Regional Corporation. Suitable route (2) The access order must include terms and conditions to ensure that the exercise of the right of access is by a route that is both the least harmful to the Inuvialuit and suitable to the individual or entity who will exercise the right. Damage and loss of use (3) The access order must include terms and conditions respecting damage to Inuvialuit lands — and mitigation of that damage and restoration of those lands — and any loss of use of those lands by the Inuvialuit. Mandatory content of order (4) The access order must provide that (a) the Inuvialuit and the entities referred to in the definition “Inuvialuit” in section 2 of the Inuvialuit Agreement are not responsible for any damage suffered by the individual or entity to whom the access order is issued by reason only that the damage was suffered in the exercise of the right of access; (b) the individual or entity to whom the access order is issued is responsible for any damage caused to Inuvialuit lands as a result of the exercise of the right of access; and C. 14 Northern Jobs (c) failure to comply with the terms and conditions in the access order could lead to the individual or entity to whom the access order is issued being removed from Inuvialuit lands. Definitions “navigable waterways” « voie navigable » “portages” « portage » “waterfront lands” « terre riveraine » Travel by water — Gwich’in, Sahtu or Tlicho lands Consent 52. (1) The following definitions apply in this section. “navigable waterways” means any portion of a navigable river overlying Gwich’in lands, Sahtu lands or Tlicho lands and other navigable bodies of water overlying those lands that can be entered from a navigable river. “portages” means routes on Gwich’in lands, Sahtu lands or Tlicho lands for carrying boats and goods between navigable waterways. “waterfront lands” means the 30.48 metre wide area of Gwich’in lands or Sahtu lands, or the 31 metre wide area of Tlicho lands, measured inland from the limit or edge of the bed, as defined in 2.1.1 of the Gwich’in Agreement, 2.1.1 of the Sahtu Agreement or 1.1.1 of the Tlicho Agreement, of a navigable waterway. (2) The Board must, on application, make an order setting out the terms and conditions on which an individual or entity may access navigable waterways, waterfront lands and portages for travel by water in the course of conducting a commercial activity — as well as the compensation to be paid in respect of that access — if the access is subject to the consent of the Gwich’in Tribal Council, the designated Sahtu organization or the Tlicho Government, as the case may be, and the individual or entity has been unable to obtain that consent. (3) The access is subject to consent unless (a) the individual or entity has a right of access because (i) the most direct route is used, 2011-2012-2013 Emploi et croissa (ii) the use of waterfront lands and portages is minimized, and (iii) in the case of access to waterfront lands and portages, prior notice is given to the Gwich’in Tribal Council, the designated Sahtu organization or the Tlicho Government, as the case may be; (b) except if otherwise provided in an agreement with the Gwich’in Tribal Council, the designated Sahtu organization or the Tlicho Government, the individual or entity exercises their right of access in such a manner that (i) no significant damage is caused to Gwich’in lands, Sahtu lands or Tlicho lands, as the case may be, (ii) no mischief is committed on the lands, and (iii) there is no significant interference with the use and peaceful enjoyment of Gwich’in lands by Gwich’in participants, Sahtu lands by Sahtu participants or Tlicho lands by Tlicho Citizens or the Tlicho First Nation, as the case may be; (c) in the case of access to waterfront lands and portages, the individual or entity exercises their right of access (i) without establishing any permanent or seasonal camps or structures on the waterfront lands or portages, (ii) in a manner that does not cause any significant alteration to the waterfront lands or portages, and (iii) without conducting any commercial activity on the waterfront lands or portages, other than commercial activity that is necessarily incidental to travel; and (d) the individual or entity exercises their right of access in accordance with any additional terms and conditions established, by agreement or in accordance with the applicable dispute resolution mechanism, under 20.1.7 of the Gwich’in Agreement, 21.1.7 of the Sahtu Agreement or 19.1.9 of the Tlicho Agreement. C. 14 Definition of “existing right” 53. (1) In this section, “existing right” means Northern Jobs (a) a right — held as of either the date of land withdrawal following land selection or, if there was no land withdrawal, the date of transfer of the land — to use or operate on lands which became Gwich’in lands or Sahtu lands, and on the waters overlying those lands, including a land use permit, licence or other right of access to or across those lands and waters; and (b) any associated benefits and privileges, including any renewals, replacements and transfers that may have been granted or permitted had the lands not become Gwich’in lands or Sahtu lands and the ability of employees and clients of the holder of a right referred to in paragraph (a) to exercise any rights that are necessary to permit the existing right-holder to continue to use or operate on Gwich’in lands or Sahtu lands, and the waters overlying those lands. Existing right — Gwich’in or Sahtu lands (2) The Board must, on application, make an order setting out the terms and conditions on which an individual or entity may access Gwich’in lands or Sahtu lands, and the waters overlying those lands, to exercise an existing right that has been amended under another Act of Parliament or a territorial law — as well as the compensation to be paid in respect of that access — if the individual or entity has been unable to obtain the consent of the Gwich’in Tribal Council or the designated Sahtu organization, as the case may be. Exception (3) For the purpose of subsection (2), an amendment to an existing right does not include a renewal, replacement, extension of term or transfer of the existing right. Definition of “existing right” 54. (1) In this section, “existing right” means a right of access to Tlicho lands, and the waters overlying those lands, exercised by the holder of Emploi et croissa 2011-2012-2013 (a) an interest in an excluded parcel listed in part 1 of the appendix to chapter 18 of the Tlicho Agreement or an interest listed in part 2 of that appendix, including a renewal or replacement; or (b) a land use permit granted by the Mackenzie Valley Land and Water Board before the day on which the Tlicho Land Claims and Self-Government Act came into force. Existing right — Tlicho lands (2) The Board must, on application, make an order setting out the terms and conditions on which an individual or entity may access Tlicho lands, and the waters overlying those lands, for the purpose of exercising an existing right that involves a location or an activity not authorized as of the day on which the Tlicho Land Claims and Self-Government Act came into force — as well as the compensation to be paid in respect of that access — if the individual or entity has been unable to obtain the consent of the Tlicho Government. Terms and Conditions Terms and conditions agreed to by parties 55. If the parties to a hearing have concluded an agreement regarding terms and conditions of access, the Board must include those terms and conditions in the access order. Terms and conditions determined by Board 56. (1) In addition to the terms and conditions of access in an agreement concluded by the parties, if any, and the terms and conditions of access required by this Act, the Board may include in an access order (a) terms and conditions respecting any of the following matters: (i) the times when the right of access may be exercised, (ii) the giving of notice, (iii) the location in which the right of access may be exercised and the routes of access, (iv) the number of individuals who may exercise the right of access, (v) the activities that may be carried on and the equipment that may be used, C. 14 Northern Jobs (vi) abandonment and restoration work, and (vii) the right of a designated organization, the Tlicho Government or an individual or entity occupying the land to verify, by inspection or otherwise, whether the other terms and conditions of the access order and any applicable conditions established by an Agreement have been complied with; and (b) any other terms and conditions that the Board considers appropriate to minimize any damage to the land or interference with the use and peaceful enjoyment of the land by Gwich’in participants, the Inuvialuit, Sahtu participants, Tlicho Citizens or the Tlicho First Nation, as the case may be. Limitation — security (2) The Board is not authorized to include as a term or condition in an access order the posting of security. Inconsistent terms and conditions 57. In the event of any inconsistency, the following terms and conditions prevail over any terms and conditions included in an access order, to the extent of the inconsistency: (a) terms and conditions that are set out in a licence, permit or other authorization issued by a regulatory authority in relation to the land or waters in respect of which the access order is made; and (b) in relation to Gwich’in lands or Sahtu lands, and the waters overlying those lands, conditions in respect of a proposal for a development that are approved under Part 5 of the Mackenzie Valley Resource Management Act. Compensation Compensation agreed to by parties 58. (1) If the parties to a hearing have concluded an agreement regarding the compensation to be paid in respect of access, the Board must set out the amount of that compensation in the access order. Manner of payment (2) If provided for in the agreement, the Board must also set out the manner of payment of the compensation in the access order. 2011-2012-2013 Compensation determined by Board Emploi et croissa 59. (1) If the parties to a hearing have not concluded an agreement regarding the compensation to be paid in respect of access, the Board must determine the amount of the compensation and, in so doing, must consider all relevant factors, including (a) the market value of the land in question on the day on which the application for an order is received by the Board; (b) any loss of use of the land to Gwich’in participants, the Inuvialuit, Sahtu participants or Tlicho Citizens, as the case may be; (c) any effect on wildlife harvesting; (d) any damage that may be caused to the land; (e) any nuisance or inconvenience, including noise; (f) the cultural attachment to the land of Gwich’in participants, the Inuvialuit, Sahtu participants or the Tlicho First Nation, as the case may be; (g) the peculiar or special value of the land to Gwich’in participants, the Inuvialuit, Sahtu participants or the Tlicho First Nation, as the case may be; (h) any adverse effect on other Gwich’in lands, Inuvialuit lands, Sahtu lands or Tlicho lands; and (i) any reasonable expenses that may be incurred by a designated organization, the Tlicho Government or an individual or entity occupying the land on account of the costs of an inspection referred to in subparagraph 56(1)(a)(vii). Limitation (2) In determining the amount of compensation, the Board is not authorized to consider the reversionary value of the land or any access fee payable. Definition of “harvesting” (3) In paragraph (1)(c), “harvesting” means gathering, hunting, trapping or fishing. Manner of payment 60. If the parties to a hearing have not concluded an agreement regarding the manner of payment of the compensation to be paid in respect of access, the Board may require C. 14 Northern Jobs compensation to be paid by one lump sum payment or by annual or other periodic payments of equal or different amounts and may require the payment of interest, at a rate determined in accordance with the regulations, on compensation payments made after the day on which they are required to be made. Payment Before Exercise of Right of Access Access fee and amount for exercise of right of access 61. An individual or entity to whom an access order is issued is not permitted to exercise the right of access provided for in the order until after payment to the applicable designated organization or the Tlicho Government, as the case may be, of any access fee fixed by the regulations and (a) if the parties have concluded an agreement regarding the compensation to be paid in respect of access, the amount that, under the agreement, must be paid before the right of access may be exercised or, if no such amount is specified, 80% of the total amount of compensation that the parties have agreed to; (b) if the parties have not concluded an agreement regarding compensation, 80% of the total amount of compensation referred to in the most recent written offer of compensation made to the designated organization or the Tlicho Government, as the case may be; or (c) if the parties have not concluded an agreement regarding compensation and there is no written offer of compensation, the amount that is determined by the Board and set out in the order. Interim Access Orders If compensation not determined 62. (1) Pending the determination of the amount of compensation to be paid in respect of access, the Board may make an interim access order that sets out the terms and conditions of access. Hearing and access order (2) Within 30 days after making an interim access order, the Board must hold a hearing to determine the amount of compensation to be paid in respect of access and revoke the interim Emploi et croissa 2011-2012-2013 access order and replace it with an access order that sets out the amount of compensation and the terms and conditions of access. Continued authority (3) Any failure of the Board to make an access order within the period set out in subsection (2) does not terminate the Board’s authority or invalidate the interim access order or an access order made after the expiry of that period. OTHER ORDERS Required documents 63. An application for an order under section 64 or 65 must be accompanied by a copy of the most recent written offer of compensation, if any, made to the applicable designated organization or the Tlicho Government, as the case may be. Definition of “public utility” 64. (1) In this section, “public utility” means the provision of electrical power, telecommunications services or similar utilities to the public by an entity authorized under another Act of Parliament or a territorial law. For greater certainty, “public utility” does not include the transmission of hydrocarbons by pipelines. Public utilities (2) The Board must, on application, make an order setting out the amount of compensation that an entity authorized to provide a public utility is required to pay to Gwich’in participants, Sahtu participants, the Tlicho Government or Tlicho Citizens, as the case may be, for damage to Gwich’in lands, Sahtu lands or Tlicho lands, or for interference with the use and peaceful enjoyment of Gwich’in lands by Gwich’in participants, Sahtu lands by Sahtu participants or Tlicho lands by Tlicho Citizens or the Tlicho First Nation, as the case may be, if (a) the damage or interference results from the entity’s exercise of their right of access to Gwich’in lands, Sahtu lands or Tlicho lands to carry out assessments, surveys or studies in relation to a proposed public utility; and (b) the entity and the Gwich’in Tribal Council, the designated Sahtu organization or the Tlicho Government, as the case may be, have been unable to agree on the amount of compensation. C. 14 Unforeseen damage 65. If compensation is payable to a designated organization or the Tlicho Government under an access order of the Board, including one that is no longer in effect, the Board must, on application by the designated organization or the Tlicho Government, make an order setting out the amount of additional compensation to be paid to the designated organization or the Tlicho Government, as the case may be, for any damage that was caused to designated land or Tlicho lands — as a result of the exercise of a right of access referred to in the access order — and that was unforeseen at the time that order was made. Factors to be considered 66. (1) In determining the amount of compensation to be paid for the purpose of an order made under section 64 or 65, the Board must consider all relevant factors, including those listed in paragraphs 59(1)(a) to (i). Limitation (2) In determining the amount of compensation, the Board is not authorized to consider the reversionary value of the land or any access fee payable. Manner of payment 67. The Board may require compensation to be paid by one lump sum payment or by annual or other periodic payments of equal or different amounts and may require the payment of interest, at a rate determined in accordance with the regulations, on compensation payments made after the day on which they are required to be made. Northern Jobs ORDERS IN RELATION TO NONDESIGNATED LAND ACCESS ORDERS Required Documents Copy of agreement or offer 68. An application for an access order must be accompanied by (a) a copy of any agreement concluded between the parties regarding terms and conditions of access; and (b) a copy of any agreement concluded between the parties regarding compensation to be paid in respect of the access or, in the absence of such an agreement, a copy of the Emploi et croissa 2011-2012-2013 most recent written offer of compensation, if any, made to the owner or occupant of the land to which the application relates. Obligation of Board To Make Access Orders Minerals 69. (1) The Board must, on application, make an order setting out the terms and conditions on which an individual or entity may access non-designated land to exercise, on or under that land, a right to explore for, develop or produce minerals — granted under another Act of Parliament — or to transport minerals under such a right, if the individual or entity has been unable to obtain the consent of the owner or occupant, as the case may be, as well as the compensation to be paid in respect of that access. Oil and gas leases (2) Subsection (1) does not apply to an application for an order relating to any of the oil and gas leases numbered 703, 704, 705, 707-R, 708-R, 709-R, 710-R and 838, issued under the Canada Oil and Gas Land Regulations. Terms and Conditions Terms and conditions agreed to by parties 70. If the parties to a hearing have concluded an agreement regarding terms and conditions of access, the Board must include those terms and conditions in the access order. Terms and conditions determined by Board 71. (1) In addition to the terms and conditions of access in an agreement concluded by the parties, if any, and the terms and conditions of access required by this Act, the Board may include in an access order (a) terms and conditions respecting any of the following matters: (i) the times when the right of access may be exercised, (ii) the giving of notice, (iii) the location in which the right of access may be exercised and the routes of access, (iv) the number of individuals who may exercise the right of access, C. 14 Northern Jobs (v) the activities that may be carried on and the equipment that may be used, (vi) abandonment and restoration work, and (vii) the right of the owner or occupant of the land to verify, by inspection or otherwise, whether the other terms and conditions of the access order have been complied with; and (b) any other terms and conditions that the Board considers appropriate to minimize any damage to the land or interference with the use and peaceful enjoyment of the land by the owner or occupant of the land. Limitation — security (2) The Board is not authorized to include as a term or condition in an access order the posting of security. Inconsistent terms and conditions 72. In the event of any inconsistency, terms and conditions in a licence, permit or other authorization issued by a regulatory authority in relation to the land in respect of which an access order is made prevail over any terms and conditions included in the access order, to the extent of the inconsistency. Compensation Compensation agreed to by parties 73. (1) If the parties to a hearing have concluded an agreement regarding the compensation to be paid in respect of access, the Board must set out the amount of that compensation in the access order. Manner of payment (2) If provided for in the agreement, the Board must also set out the manner of payment of the compensation in the access order. Compensation determined by Board 74. (1) If the parties to a hearing have not concluded an agreement regarding the compensation to be paid in respect of access, the Board must determine the amount of the compensation and, in so doing, must consider all relevant factors, including (a) the market value of the land in question on the day on which the application for an order is received by the Board; (b) any loss of use of the land to its owner or occupant; 2011-2012-2013 Emploi et croissa (c) any damage that may be caused to the land; (d) any nuisance or inconvenience, including noise; (e) any adverse effect on other lands belonging to the owner of the land or occupied by the occupant of the land; and (f) any reasonable expenses that may be incurred by the owner or occupant of the land on account of the costs of an inspection referred to in subparagraph 71(1)(a)(vii). Additional factors (2) In the case of lands described in 20.1.3(a) or (b) of the Gwich’in Agreement or in 21.1.3(a) or (b) of the Sahtu Agreement, the Board must also consider (a) any effect on wildlife harvesting; (b) the cultural attachment to the land of Gwich’in participants or Sahtu participants, as the case may be; and (c) the peculiar or special value of the land to Gwich’in participants or Sahtu participants, as the case may be. Limitation (3) In determining the amount of compensation, the Board is not authorized to consider the reversionary value of the land. Definition of “harvesting” (4) In paragraph (2)(a), “harvesting” means gathering, hunting, trapping or fishing. Manner of payment 75. If the parties to a hearing have not concluded an agreement regarding the manner of payment of the compensation to be paid in respect of access, the Board may require compensation to be paid by one lump sum payment or by annual or other periodic payments of equal or different amounts and may require the payment of interest, at a rate determined in accordance with the regulations, on compensation payments made after the day on which they are required to be made. C. 14 Northern Jobs Payment Before Exercise of Right of Access Amount for exercise of right of access 76. (1) An individual or entity to whom an access order is issued is not permitted to exercise the right of access provided for in the order until after payment to the owner or occupant, as the case may be, of (a) if the parties have concluded an agreement regarding the compensation to be paid in respect of access, the amount that, under the agreement, must be paid before the right of access may be exercised or, if no such amount is specified, 80% of the total amount of compensation that the parties have agreed to; (b) if the parties have not concluded an agreement regarding compensation, 80% of the total amount of compensation referred to in the most recent written offer of compensation made to the owner or occupant of the land to which the order applies, as the case may be; or (c) if the parties have not concluded an agreement regarding compensation and there is no written offer of compensation, the amount that is determined by the Board and set out in the order. Access fee (2) In addition, in the case of lands described in 20.1.3(a) or (b) of the Gwich’in Agreement or in 21.1.3(a) or (b) of the Sahtu Agreement, the individual or entity to whom the access order is issued is not permitted to exercise the right of access provided for in the order until after payment to the applicable designated organization of any access fee fixed by the regulations. Interim Access Orders If compensation not determined 77. (1) Pending the determination of the amount of compensation to be paid in respect of access, the Board may make an interim access order that sets out the terms and conditions of access. Hearing and access order (2) Within 30 days after making an interim access order, the Board must hold a hearing to determine the amount of compensation to be paid in respect of access and revoke the interim Emploi et croissa 2011-2012-2013 access order and replace it with an access order that sets out the amount of compensation and the terms and conditions of access. Continued authority (3) Any failure of the Board to make an access order within the period set out in subsection (2) does not terminate the Board’s authority or invalidate the interim access order or an access order made after the expiry of that period. OTHER ORDERS Required documents 78. An application for an order under section 79 must be accompanied by a copy of the most recent written offer of compensation, if any, made to the owner or occupant, as the case may be. Unforeseen damage 79. If compensation is payable to an owner or occupant under an access order of the Board, including one that is no longer in effect, the Board must, on application by the owner or occupant, make an order setting out the amount of additional compensation to be paid to the owner or occupant, as the case may be, for any damage that was caused to the non-designated land — as a result of the exercise of a right of access referred to in the access order — and that was unforeseen at the time that order was made. Factors to be considered 80. (1) In determining the amount of compensation to be paid for the purpose of an order made under section 79, the Board must consider all relevant factors, including those listed in paragraphs 74(1)(a) to (e). Additional factors (2) In the case of lands described in 20.1.3(a) or (b) of the Gwich’in Agreement or in 21.1.3(a) or (b) of the Sahtu Agreement, the Board must also consider the factors listed in paragraphs 74(2)(a) to (c). Limitation (3) In determining the amount of compensation, the Board is not authorized to consider the reversionary value of the land or any access fee payable. Manner of payment 81. The Board may require compensation to be paid by one lump sum payment or by annual or other periodic payments of equal or different amounts and may require the payment of interest, at a rate determined in accordance with C. 14 Northern Jobs the regulations, on compensation payments made after the day on which they are required to be made. GENERAL ORDERS AND DECISIONS OF THE BOARD Costs Reasons 82. The Board may, by order, award costs on or before the final disposition of a matter, in accordance with the rules made under section 95 or, in the absence of any such rules, in its discretion. 83. The Board must give written reasons for (a) any decision to refuse to consider an application for an order; (b) any order that it makes, including an interim access order and an amended order; (c) any decision not to make or amend an order; and (d) any decision to terminate, or not to terminate, an order. Final and binding 84. Subject to sections 89 to 92, an order of the Board and any decision made by the Board in respect of an application for, or a review of, an order is final and binding and is not subject to appeal to, or review by, any court. Copies 85. The Board must, as soon as feasible, provide copies of any order or decision referred to in section 83 to the parties and any applicable regulatory authority. Proof of orders 86. A document that appears to be an order of the Board, or a document that appears to be certified by the Chairperson or any other individual authorized by the Board’s bylaws as a true copy of an order, is evidence of the making of the order and of its contents, without proof of the signature or official character of the individual appearing to have signed the order or certified the copy. Successors 87. An order of the Board is binding on, and the rights and obligations under it extend to, any individual or entity that subsequently acquires the ownership of, or other interest or right in, the land to which the order applies and, in the case 2011-2012-2013 Emploi et croissa of an access order, any individual or entity that subsequently acquires the right of access and the right for which that right was acquired. Enforcement of orders 88. An order of the Board may be made an order of the Supreme Court of the Northwest Territories by the filing of a certified copy of it in the office of the clerk of the court and the order, when so made, is enforceable in the same manner as an order of that court. REVIEW OF ACCESS ORDERS Review on application 89. (1) The Board must, on application by a party to a hearing or any of the party’s successors, review in its entirety an access order it made in respect of that hearing if it appears, in the Board’s opinion, that there has been a material change in the facts or circumstances relating to the order. Amendment of access order (2) On completion of its review of an access order, the Board must make any amendments to the order that it considers appropriate if it determines that there has been a material change in the facts or circumstances relating to the order that would justify amending it. Restriction (3) The Board may only amend an access order in a way that is not likely to cause significant damage to designated land, Tlicho lands or non-designated land or to significantly interfere with the use and peaceful enjoyment of those lands by Gwich’in participants, the Inuvialuit, Sahtu participants, Tlicho Citizens or the Tlicho First Nation or the owner or occupant of non-designated land, as the case may be. Five-year review 90. (1) The Board must review in its entirety any access order it has made on the expiry of each five-year period after the day on which the Board made the order or the day on which it made a decision on completion of its most recent review, as the case may be, unless the parties waive the requirement for a review or are deemed, under subsection (3), to have waived that requirement. Notice (2) The Board must, at least 90 days before the expiry of each five-year period, notify, in writing, the parties and any of their successors who have notified the Board of the succession C. 14 Northern Jobs that the Board intends to review the order and the parties may, at least 30 days before the expiry of that five-year period, make written representations to the Board. Deemed waiver (3) A party who does not make written representations to the Board within the required period is deemed to have waived the requirement for a review. Amendment of access order (4) On completion of its review of an access order, the Board must make any amendments to the order that it considers appropriate if it determines that there has been a material change in the facts or circumstances relating to the order that would justify amending it. Restriction (5) The Board may only amend an access order in a way that is not likely to cause significant damage to designated land, Tlicho lands or non-designated land or to significantly interfere with the use and peaceful enjoyment of those lands by Gwich’in participants, the Inuvialuit, Sahtu participants, Tlicho Citizens or the Tlicho First Nation or the owner or occupant of non-designated land, as the case may be. TERMINATION OF ACCESS ORDERS Application by party 91. (1) The Board must, on application by a party to a hearing or any of the party’s successors, terminate an access order it made in respect of that hearing if the Board determines that (a) the holder of the right of access is no longer exercising that right for the purpose for which the order was made; or (b) the conditions that would have permitted the holder of the right of access to exercise that right without consent are now met. Hearing (2) The Board may only terminate an access order after it has held a hearing during which the parties may make representations with respect to the termination. Application by parties 92. The Board must, on application by the parties to a hearing or their successors, terminate an access order if the parties have concluded an agreement governing the terms 2011-2012-2013 Emploi et croissa and conditions of access to the lands in question and waters overlying those lands, as well as the compensation to be paid in respect of that access and wish that access be governed by the agreement rather than the order. JURISDICTION OF THE SUPREME COURT OF THE NORTHWEST TERRITORIES Exclusive jurisdiction 93. Despite section 18 of the Federal Courts Act, the Supreme Court of the Northwest Territories has exclusive original jurisdiction to hear and determine an application for relief against the Board — by way of an injunction or declaration or by way of an order in the nature of certiorari, mandamus, quo warranto or prohibition — by the Attorney General of Canada, the Attorney General of the Northwest Territories or any individual or entity directly affected by the matter in respect of which relief is sought. RULES OF THE BOARD Mandatory rules 94. The Board must make rules — consistent with the Agreements — respecting (a) the conduct of negotiations for the purposes of subsection 33(1); (b) practice and procedure in relation to applications for orders and reviews and to hearings in respect of applications and reviews, including the service of documents and the imposition of reasonable time limits; (c) the determination of whether any information relating to an application for, or a review of, an order is confidential, personal, business proprietary or privileged, or whether any Aboriginal traditional knowledge is to be treated as confidential; and (d) the measures to be taken to prevent disclosure of the information or knowledge referred to in paragraph (c), including holding hearings in private. C. 14 Other rules 95. The Board may make rules respecting any other matter, including the allowance of costs, such as rules Northern Jobs (a) establishing a schedule of fees and other expenses incurred by a party that may be allowed as part of that party’s costs; and (b) respecting the circumstances under which the Board may allow costs on a basis other than that established by the schedule. Statutory Instruments Act 96. Sections 3, 5 and 11 of the Statutory Instruments Act do not apply in respect of the rules of the Board. Notice of proposed rule 97. (1) The Board must give notice of any proposed rule by (a) publishing the proposed rule on its Internet site and in a newspaper that, in the Board’s opinion, has a large circulation in the Northwest Territories; (b) providing the proposed rule to the Minister, the minister of the Northwest Territories designated by the Commissioner of the Northwest Territories for the purposes of this paragraph, designated organizations and the Tlicho government; and (c) providing the proposed rule to the individuals and entities that have given written notice to the Board of their interest in receiving a copy of any proposed rule. Representations invited (2) The notice must include an invitation to any interested individual or entity to make representations in writing to the Board about the proposed rule within 60 days after the notice is published or communicated, as the case may be. Representations to be considered (3) The Board must consider any written representation that it receives within the required period and make any amendment to the proposed rule that it considers appropriate. Exception (4) Once notice is given under subsection (1), no further notice is required in respect of any amendment to the proposed rule that results from any representations made. Publication of rule (5) As soon as feasible after the rule is made, the Board must Emploi et croissa 2011-2012-2013 (a) publish it on its Internet site and in a newspaper that, in the Board’s opinion, has a large circulation in the Northwest Territories; and (b) publish a notice in the Canada Gazette that the rule has been made, indicating the newspaper in which it has been published. PUBLIC REGISTRY Contents 98. (1) The Board must maintain a public registry on its Internet site. The Board must include the following in that registry: (a) a list of its members and alternate members; (b) all bylaws made under section 25; (c) the annual report referred to in section 32; (d) all applications for orders or reviews made to the Board — including all documents submitted in support of an application — and all orders and decisions referred to in section 83; and (e) all rules made under sections 94 and 95. Public inspection (2) The documents referred to in subsection (1) must also be available for public inspection at the Board’s head office, in accordance with any conditions that may be prescribed by regulation. Limitation on disclosure (3) For greater certainty, the information or knowledge referred to in paragraph 94(c) that is determined to be confidential, personal, business proprietary or privileged or that is to be treated as confidential, as the case may be, must not be included in the public registry. REGULATIONS Regulations 99. The Governor in Council may make regulations (a) specifying types of agreements for the purpose of section 7; (b) defining “resident” for the purposes of subsection 12(2) or 13(1) or (3), section 14 or 44 or subsection 45(1), as the case may be; C. 14 Northern Jobs (c) specifying what constitutes a conflict of interest for the purpose of section 21; (d) fixing, for the purposes of sections 60, 67, 75 and 81, a rate of interest, or the manner of determining the rate of interest, that may be payable on compensation payments made after the day on which they are required to be made; (e) fixing the amount, or the manner of determining the amount, of an access fee for the purposes of section 61 and subsection 76(2); (f) establishing conditions under which documents may be inspected by the public under subsection 98(2); and (g) generally, for carrying out the purposes and provisions of this Act. TRANSITIONAL PROVISIONS Request for arbitration already made 100. This Act does not apply to any matter that is, before the day on which section 8 comes into force, the subject of a submission to arbitration, as referred to in 6.3.2 of the Gwich’in Agreement and 6.3.2 of the Sahtu Agreement, or a request for arbitration, as referred to in 6.5.1 of the Tlicho Agreement. Inuvialuit Agreement 101. This Act does not apply to any matter that is, before the day on which section 8 comes into force, the subject of a notice of arbitration, as referred to in subsection 18(16) of the Inuvialuit Agreement, and, for greater certainty, section 18 of the Inuvialuit Agreement continues to apply to such a matter. 1994, c. 43 RELATED AMENDMENTS TO THE YUKON SURFACE RIGHTS BOARD ACT 12. Section 10 of the Yukon Surface Rights Board Act is amended by adding the following after subsection (2): Acting after termination of appointment (2.1) If the appointment of a member is terminated under subsection (2) before they have made a decision in a matter for which a hearing is held, they may, with the consent of the parties to the hearing, continue to perform their duties and functions as a member only in 2011-2012-2013 Emploi et croissa relation to that matter until the hearing is concluded and a decision is made. For the purpose of the appointment of a replacement, their office is deemed to be vacant as soon as their appointment is terminated under subsection (2). 13. Section 11 of the Act is amended by adding the following after subsection (2): Acting after expiry of term (2.1) If the term of a member expires before they have made a decision in a matter for which a hearing is held, they may, in accordance with the Board’s by-laws or, in the absence of an applicable provision in the by-laws, the direction of the Chairperson, continue to perform their duties and functions as a member only in relation to that matter until the hearing is concluded and a decision is made. For the purpose of the appointment of a replacement, their office is deemed to be vacant as soon as their term expires. 14. The Act is amended by adding the following after section 15: Acts done in good faith 15.1 No action lies against a member or an employee of the Board for anything done or omitted to be done in good faith in the performance, or purported performance, of any function under this Act. 15. Section 18 of the Act is amended by striking out “and” at the end of paragraph (b) and by adding the following after that paragraph: (b.1) in the case of a member whose term has expired, respecting the member’s ability to continue to perform their functions in relation to a matter for which a hearing is held; and 16. Section 23 of the Act is amended by adding the following after subsection (4): Audit (5) The auditor of the Board shall audit the accounts, financial statements and financial transactions of the Board annually and shall make a report of the audit to the Board and to the Minister. C. 14 Northern Jobs CONSEQUENTIAL AMENDMENTS R.S., c. A-1 Access to Information Act 17. Schedule I to the Access to Information Act is amended by adding the following in alphabetical order under the heading “OTHER GOVERNMENT INSTITUTIONS”: Northwest Territories Surface Rights Board Office des droits de surface des Territoires du Nord-Ouest R.S., c. O-7; 1992, c. 35, s. 2 Canada Oil and Gas Operations Act 18. (1) Subsection 5.01(2) of the Canada Oil and Gas Operations Act is amended by striking out “and” at the end of paragraph (a) and by adding the following after that paragraph: (a.1) in the case of land in the Northwest Territories, an order made by the Northwest Territories Surface Rights Board under the Northwest Territories Surface Rights Board Act; and 2002, c. 10, s. 190 (2) Subsection 5.01(3) of the Act is replaced by the following: Exception (3) Subsections (1) and (2) do not apply in respect of Inuit-owned land as defined in subsection 2(1) of the Nunavut Waters and Nunavut Surface Rights Tribunal Act, designated land as defined in subsection 2(1) of the Northwest Territories Surface Rights Board Act or Tlicho lands, which has the same meaning as in 1.1.1 of the Tlicho Agreement as defined in subsection 2(1) of that Act. R.S., c. P-21 Privacy Act 19. The schedule to the Privacy Act is amended by adding the following in alphabetical order under the heading “OTHER GOVERNMENT INSTITUTIONS”: Northwest Territories Surface Rights Board Office des droits de surface des Territoires du Nord-Ouest 2011-2012-2013 Emploi et croissa COMING INTO FORCE Coming into force 20. Sections 8 and 33 to 93 of the Northwest Territories Surface Rights Board Act and section 18 of this Act come into force 24 months after the day on which this Act receives royal assent or on any earlier day that may be fixed by order of the Governor in Council. C. 14 Northern Jobs and G SCHEDULE (Section 2) SCHEDULE 1 (Section 30) I, ..............., do solemnly affirm (or swear) that I will faithfully, truly, impartially and honestly and to the best of my judgment, skill and ability, execute and perform the duties required of me as a member of the (Nunavut Planning Commission or the Nunavut Impact Review Board). (So help me God.) SCHEDULE 2 (Subsection 73(2) and section 229) DESIGNATED REGULATORY AGENCIES Canadian Nuclear Safety Commission Commission canadienne de sûreté nucléaire National Energy Board Office national de l’énergie Nunavut Water Board Office des eaux du Nunavut SCHEDULE 3 (Subsection 78(2), paragraph 155(1)(a) and subsections 166(2) and 230(4)) CLASSES OF WORKS AND ACTIVITIES EXEMPT FROM SCREENING Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 28 An Act to amend the Canada National Parks Act and the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act and to make consequential amendments to the Canada Shipping Act, 2001 ASSENTED TO 19th JUNE, 2013 BILL S-15 SUMMARY Part 1 of this enactment amends the Canada National Parks Act to create Sable Island National Park Reserve of Canada. It also amends the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act to prohibit drilling for petroleum in Sable Island National Park Reserve of Canada or within one nautical mile seaward of Sable Island’s low-water mark, to restrict surface access rights provided for under that Act and to provide for the issuance of licences and authorizations with respect to activities that may be carried out in Sable Island National Park Reserve of Canada. Finally, it makes consequential amendments to the Canada Shipping Act, 2001. Part 2 amends the Canada National Parks Act to provide that the dedication of the national parks of Canada to the people of Canada is subject to any Act of Parliament. It also amends the description of the commercial zones for the Community of Field in Yoho National Park of Canada in Schedule 4 to that Act and of the leasehold boundary of the Marmot Basin Ski Area in Jasper National Park of Canada in Schedule 5 to that Act. 60-61-62 ELIZABETH II —————— CHAPTER 28 An Act to amend the Canada National Parks Act and the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act and to make consequential amendments to the Canada Shipping Act, 2001 [Assented to 19th June, 2013] Preamble Whereas Sable Island is a unique and fragile ecosystem of sand dunes, marram grass and freshwater ponds that support a diverse flora and fauna, including endangered species, as well as remnants of a rich cultural heritage, including shipwrecks and Canada’s first lifesaving station; Whereas on October 17, 2011, the Governments of Canada and Nova Scotia signed a Memorandum of Agreement to establish and manage Sable Island as a national park reserve of Canada for the purpose of protecting Sable Island for all time for the benefit, education and enjoyment of the people of Canada; Whereas the designation of Sable Island as a national park reserve of Canada takes into consideration Mi’kmaq asserted rights and title in Nova Scotia, which are being addressed through the Made-in-Nova Scotia Process between the Governments of Canada and Nova Scotia and the Mi’kmaq; Whereas under section 4 of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, in the case of any inconsistency or conflict between that Act, or any regulations made under it, and any other Act that applies to the offshore area (which includes C. 28 Canada National Parks and Canada-Nova S Impleme Sable Island), or any regulations made under that other Act, the former Act and the regulations made under it take precedence; Whereas the Governments of Canada and Nova Scotia have agreed that Parliament will enact legislation amending the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act to prohibit drilling for petroleum in Sable Island National Park Reserve of Canada, or within one nautical mile seaward of Sable Island’s low-water mark, and to limit the range of surface access rights in respect of petroleum work or activity in Sable Island National Park Reserve of Canada; Whereas it is desirable to amend the descriptions in the Canada National Parks Act of the commercial zones for the Community of Field in Yoho National Park of Canada and of the leasehold boundary of the Marmot Basin Ski Area in Jasper National Park of Canada; And whereas it is desirable to amend that Act to provide that the dedication of the national parks of Canada to the people of Canada is subject to any Act of Parliament; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Expansion and Conservation of Canada’s National Parks Act. 2011-2012-2013 Parcs nationaux du Canada et Ac PART 1 SABLE ISLAND NATIONAL PARK RESERVE OF CANADA 2000, c. 32 CANADA NATIONAL PARKS ACT 2009, c. 17, s. 6 2. Section 39 of the Canada National Parks Act is replaced by the following: Application of Act to reserves 39. Subject to sections 40 to 41.3, this Act applies to a park reserve as if it were a park. 3. The Act is amended by adding the following after section 41.1: Continuation — leases, easements and licences of occupation 41.2 (1) Existing leases, easements and licences of occupation in or on Sable Island National Park Reserve of Canada are continued under this Act in accordance with their terms and conditions, which prevail over this Act to the extent of any inconsistency between them. Renewals — leases and licences of occupation (2) Those leases and licences of occupation may be renewed in accordance with their terms and conditions. If a lease or licence of occupation does not provide for its renewal, then it may be renewed in accordance with this Act. Canada-Nova Scotia Offshore Petroleum Board 41.3 Nothing in this Act prevents any activity in Sable Island National Park Reserve of Canada that is authorized by the CanadaNova Scotia Offshore Petroleum Board under the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, and no authority under this Act is necessary in order to carry on any activity there that is authorized by that Board under that Act. 4. Schedule 2 to the Act is amended by adding the following after the description of Gulf Islands National Park Reserve of Canada: C. 28 Canada National Parks and Canada-Nova S Impleme SABLE ISLAND NATIONAL PARK RESERVE OF CANADA All that lot, piece or parcel of land, within Nova Scotia, situate, lying and being in the Atlantic Ocean, located southeast of the City of Halifax in Nova Scotia and more particularly described as follows: All of Sable Island located near the geographic coordinates 43°56′ north latitude and 59°55′ west longitude including its shore and foreshore; Said parcel containing an area of approximately 30 square kilometres. 1988, c. 28 CANADA-NOVA SCOTIA OFFSHORE PETROLEUM RESOURCES ACCORD IMPLEMENTATION ACT 5. Section 2 of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act is amended by adding the following in alphabetical order: “Sable Island National Park Reserve of Canada” « réserve à vocation de parc national de l’Îlede-Sable du Canada » “Sable Island National Park Reserve of Canada” means Sable Island National Park Reserve of Canada as described in Schedule 2 to the Canada National Parks Act; 6. The Act is amended by adding the following after section 140: Prohibition — Sable Island National Park Reserve of Canada 140.1 No person shall carry on any work or activity related to the drilling for petroleum, including exploratory drilling for petroleum, in Sable Island National Park Reserve of Canada or within one nautical mile seaward of its lowwater mark. 7. The Act is amended by adding the following after section 142: Authorizations — Sable Island National Park Reserve of Canada 142.01 (1) If the Board receives an application for an authorization with respect to a work or activity proposed to be carried on in Sable Island National Park Reserve of Canada, it shall, within 60 days after the day on which it received the application, provide a copy of the application to the Parks Canada Agency. 2011-2012-2013 Parcs nationaux du Canada et Ac Parks Canada Agency (2) The Parks Canada Agency shall, within 60 days after the day on which it received the copy of the application, advise the Board in writing about any potential impact of the proposed work or activity on the management of the surface of Sable Island National Park Reserve of Canada. Board to consider advice (3) Before deciding whether to issue the authorization, the Board shall consider any advice that it receives under subsection (2). If it issues the authorization, it may include in it terms and conditions, including mitigation or remedial measures, to address the potential impact of the proposed work or activity on the management of the surface of Sable Island National Park Reserve of Canada. 8. Section 142.1 of the Act is amended by adding the following after subsection (2): Sable Island National Park Reserve of Canada (3) With respect to Sable Island National Park Reserve of Canada, the surface access rights provided for under this section are limited to the following: (a) access to existing wellheads for the purposes of safety and environmental protection; (b) petroleum exploration activities with a low impact on the environment, including seismic, geological or geophysical programs; (c) emergency evacuation capacity for offshore workers; and (d) the operation, maintenance and inspection of emergency facilities, including helicopter landing and fuel storage facilities. 2001, c. 26 CONSEQUENTIAL AMENDMENTS TO THE CANADA SHIPPING ACT, 2001 9. Section 134 of the Canada Shipping Act, 2001 and the heading before it are repealed. 2005, c. 29, s. 18 10. Paragraphs 136(2)(a) and (b) of the Act are repealed. 11. Section 139 of the Act is repealed. C. 28 Canada National Parks and Canada-Nova S Impleme COMING INTO FORCE Order in council 12. This Part comes into force on a day to be fixed by order of the Governor in Council. PART 2 2000, c. 32 OTHER AMENDMENTS TO THE CANADA NATIONAL PARKS ACT AMENDMENTS 13. (1) Subsection 4(1) of the French version of the Canada National Parks Act is replaced by the following: Usage public des parcs 4. (1) Les parcs sont créés à l’intention du peuple canadien pour son bienfait, son agrément et l’enrichissement de ses connaissances, sous réserve de la présente loi et des règlements; ils doivent être entretenus et utilisés de façon à rester intacts pour les générations futures. (2) Section 4 of the Act is amended by adding the following after subsection (1): For greater certainty (1.1) For greater certainty, nothing in this Act limits the authority of the Minister to fix fees under section 23 or 24 of the Parks Canada Agency Act. SOR/2004-116, s. 1 14. Schedule 4 to the Act is amended by replacing the description of commercial zones in column 3 opposite the reference “1. Field” in column 1 with the following: Column 1 Column 3 Name of Community Description of Commercial Zones 1. Field Plans 88097, 98121 and 98125 recorded in the Canada Lands Surveys Records at Ottawa and the lands in the Province of British Columbia, in Kootenay District, in the Townsite of Field as shown on a plan 88096 recorded in the Canada Lands Surveys Records at Ottawa, in Yoho 2011-2012-2013 Parcs nationaux du Canada et Ac Column 1 Column 3 Name of Community Description of Commercial Zones National Park of Canada, more particularly described as follows: Firstly; That part of Lot W as shown on the plan recorded in the Canada Lands Surveys Records at Ottawa under number 37572, said part described as follows: Commencing at an iron bar located at a bearing of 225° 02′51″ a distance of 50.04 metres from an iron bar located on the west boundary of Second Street East and labelled as Point 52 on a plan recorded in the said Canada Lands Surveys Records under number 52883; Thence continuing on a bearing of 225°02′51″ a distance of 32.46 metres to a capped post; Thence on a bearing of 250° 37′12″ a distance of 20.12 metres to an iron post; Thence on a bearing of 333° 06′36″ a distance of 26.06 metres to an iron post; Thence on a curve to the right having a radius of 268.10 metres, an arc distance of 9.18 metres, having a chord bearing of 64°05′21″ and a chord distance of 9.18 metres to a capped post; Thence on a bearing of 335° 04′20″ a distance of 2.00 metres to an iron post; C. 28 Canada National Parks and Canada-Nova S Impleme Column 1 Column 3 Name of Community Description of Commercial Zones Thence on a bearing of 65°04′ 11″ a distance of 42.25 metres to an iron post; Thence on a bearing of 155° 04′20″ a distance of 19.03 metres more or less, to the point of commencement. The said parcel being shown as Lot 1 on a plan recorded in the Vancouver office of Legal Surveys Division of Natural Resources Canada under number MPS768; The said parcel containing an area of 1329 square metres more or less. Secondly; That part of Lot W as shown on a plan recorded in the Canada Lands Surveys Records at Ottawa under number 37572, said part described as follows: Commencing at an iron post located at a bearing of 294° 49′39″ a distance of 16.78 metres from an iron post, said iron post being located at a bearing of 198°21′20″ a distance of 29.64 metres from an iron post located on the north west boundary of Stephen Avenue and labelled as Point 329 on a plan recorded in the said Canada Lands Surveys Records under number 52883; Thence on a bearing of 201° 30′39″ a distance of 25.27 metres to an iron post; 2011-2012-2013 Parcs nationaux du Canada et Ac Column 1 Column 3 Name of Community Description of Commercial Zones Thence on a bearing of 289° 42′06″ a distance of 56.77 metres to an iron post; Thence on a bearing of 19°42′ 06″ a distance of 25.26 metres to an iron post; Thence on a bearing of 109° 42′06″ a distance of 57.57 metres more or less, to the point of commencement. The said parcel being shown as Lot 3 on a plan recorded in the Vancouver office of Legal Surveys Division of Natural Resources Canada under number MPS768; The said parcel containing an area of 1444 square metres more or less. Thirdly; That part of Lot W as shown on the plan recorded in the Canada Lands Surveys Records at Ottawa under number 37572, described as follows: Commencing at an iron post located at a bearing of 198° 21′20″ a distance of 29.64 metres from an iron post located on the north west boundary of Stephen Avenue and labelled as Point 329 on a plan recorded in the said Canada Lands Surveys Records under number 52883; Thence continuing on a bearing of 198°21′20″ a distance of 18.54 metres to an iron post; C. 28 Canada National Parks and Canada-Nova S Impleme Column 1 Column 3 Name of Community Description of Commercial Zones Thence on a bearing of 252° 10′46″ a distance of 8.58 metres to an iron post; Thence on a bearing of 289° 42′06″ a distance of 11.15 metres to an iron post; Thence on a bearing of 21°30′ 39″ a distance of 25.27 metres to an iron post; Thence on a bearing of 114° 49′39″ a distance of 16.78 metres more or less, to the point of commencement. The said parcel being shown as Lot 4 on a plan recorded in the Vancouver office of Legal Surveys Division of Natural Resources Canada under number MPS768; The said parcel containing an area of 408 square metres more or less. All bearings are astronomic and are derived from the bearing between found capped posts on the boundary of the Townsite of Field as shown on a plan recorded in the said Canada Lands Surveys Records under number 83808, said capped posts labelled on this plan as points 33 and 34A and having a bearing between them of 63° 15′40″. 2011-2012-2013 Parcs nationaux du Canada et Ac 15. The description of “MARMOT BASIN SKI AREA” in Schedule 5 to the Act is replaced by the following: In Jasper National Park of Canada, the following described area: The whole of parcel GS and parcels GT and GU as shown on Plan numbers 98059 and 98067 respectively in the Canada Lands Surveys Records at Ottawa, copies of which have been deposited in the Land Titles Office for the North Alberta Land Registration District at Edmonton under numbers 112 0917 and 112 0921 respectively, said parcels containing 622 hectares, more or less. COMING INTO FORCE Order in council 16. Section 15 comes into force on a day to be fixed by order of the Governor in Council. Published under authority of the Senate of Canada Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 29 An Act to amend the Witness Protection Program Act and to make a consequential amendment to another Act ASSENTED TO 26th JUNE, 2013 BILL C-51 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Witness Protection Program Act and to make a consequential amendment to another Act”. SUMMARY This enactment amends the Witness Protection Program Act to, among other things, (a) provide for the designation of a provincial or municipal witness protection program so that certain provisions of that Act apply to such a program; (b) authorize the Commissioner of the Royal Canadian Mounted Police to coordinate, at the request of an official of a designated provincial or municipal program, the activities of federal departments, agencies and services in order to facilitate a change of identity for persons admitted to the designated program; (c) add prohibitions on the disclosure of information relating to persons admitted to designated provincial and municipal programs, to the means and methods by which witnesses are protected and to persons who provide or assist in providing protection; (d) specify the circumstances under which disclosure of protected information is nevertheless permitted; (e) exempt a person from any liability or other punishment for stating that they do not provide or assist in providing protection to witnesses or that they do not know that a person is protected under a witness protection program; (f) expand the categories of witnesses who may be admitted to the federal Witness Protection Program to include persons who assist federal departments, agencies or services that have a national security, national defence or public safety mandate and who may require protection as a result; (g) allow witnesses in the federal Witness Protection Program to end their protection voluntarily; (h) extend the period during which protection may, in an emergency, be provided to a person who has not been admitted to the federal Witness Protection Program; and (i) make a consequential amendment to another Act. 60-61-62 ELIZABETH II —————— CHAPTER 29 An Act to amend the Witness Protection Program Act and to make a consequential amendment to another Act [Assented to 26th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Safer Witnesses Act. 1996, c. 15 WITNESS PROTECTION PROGRAM ACT 2. The long title of the Witness Protection Program Act is replaced by the following: An Act respecting the establishment and operation of a federal program for the protection of certain persons providing information or assistance and respecting the protection of persons admitted to certain provincial or municipal protection programs 3. (1) The definition “protection” in section 2 of the Act is replaced by the following: “protection” « protection » “protection” may include relocation, accommodation and change of identity as well as counselling and financial support for those or any other purposes in order to ensure the security of a person or to facilitate the person’s re-establishment or becoming self-sufficient; C. 29 Witness Protec (2) The definitions “bénéficiaire” and “programme” in section 2 of the French version of the Act are replaced by the following: « bénéficiaire » “protectee” « bénéficiaire » Personne jouissant de la protection du Programme. « Programme » “Program” « Programme » Le Programme de protection des témoins instauré par l’article 4. (3) The definition “witness” in section 2 of the Act is amended by striking out “or” at the end of paragraph (a) and by replacing paragraph (b) with the following: (b) a person who has assisted or has agreed to assist a federal security, defence or safety organization and who may require protection because of a risk to his or her security arising in relation to the assistance, or (c) a person who, because of their relationship to or association with a person referred to in paragraph (a) or (b), may also require protection for the reasons referred to in that paragraph. (4) Section 2 of the Act is amended by adding the following in alphabetical order: “designated program” « programme désigné » “designated program protectee” « bénéficiaire d’un programme désigné » “designated program” means a provincial or municipal program that is set out in the schedule; “designated program protectee” means a person who is receiving protection under a designated program; “federal security, defence or safety organization” « organisation fédérale de sécurité ou de défense » “federal security, defence or safety organization” means a federal department, agency or service that has a mandate relating to national security, national defence or public safety matters; “protected person” « personne protégée » “protected person” means a current or former protectee or a current or former designated program protectee; 2011-2012-2013 “provincial official” « fonctionnaire provincial » “substantial harm” « préjudice sérieux » Programme de prot “provincial official” means, with respect to a designated program, the official designated under subsection 10.1(2) or (3); “substantial harm” means any injury, whether physical or psychological, that interferes in a substantial way with a person’s health or wellbeing; 4. The Act is amended by adding the following after section 2: HER MAJESTY Binding on Her Majesty 2.1 This Act is binding on Her Majesty in right of Canada or a province. 2000, c. 24, s. 71 5. Section 3 of the Act is replaced by the following: Protection of persons 3. The purpose of this Act is to promote law enforcement, national security, national defence and public safety by facilitating the protection of persons (a) who are involved directly or indirectly in providing assistance in law enforcement matters in relation to (i) activities conducted by the Force, other than activities arising under an arrangement entered into under section 20 of the Royal Canadian Mounted Police Act, or (ii) activities conducted by any law enforcement agency or international criminal court or tribunal in respect of which an agreement or arrangement has been entered into under section 14; (b) who are involved directly or indirectly in providing assistance to a federal security, defence or safety organization; or (c) who have been admitted to a designated program. 2000, c. 24, s. 72 6. (1) The portion of subsection 6(1) of the Act before paragraph (b) is replaced by the following: Admission to Program 6. (1) A witness shall not be admitted to the Program unless C. 29 Witness Protec (a) a recommendation for the admission has been made by a law enforcement agency, a federal security, defence or safety organization or an international criminal court or tribunal; (2) Subsection 6(2) of the Act is replaced by the following: Emergency situations (2) Despite subsection (1), the Commissioner may, in a case of emergency, and for a period of not more than 90 days, provide protection to a person who has not entered into a protection agreement. The Commissioner may, if the emergency persists, provide protection for one additional period of not more than 90 days. 7. (1) The portion of section 7 of the English version of the Act before paragraph (a) is replaced by the following: Factors to be considered 7. The Commissioner shall consider the following factors in determining whether a witness should be admitted to the Program: (2) Paragraphs 7(c) and (d) of the Act are replaced by the following: (c) the nature of the inquiry, investigation or prosecution involving the witness — or the nature of the assistance given or agreed to be given by the witness to a federal security, defence or safety organization — and the importance of the witness in the matter; (d) the value of the witness’s participation or of the information, evidence or assistance given or agreed to be given by the witness; 8. Subparagraph 8(b)(i) of the Act is replaced by the following: (i) to give the information or evidence or participate as required in relation to the inquiry, investigation or prosecution — or to give to the federal security, defence or safety organization the assistance — in respect of which protection is provided under the agreement, 9. The Act is amended by adding the following after section 8: 2011-2012-2013 Programme de prot Request for termination of protection 8.1 (1) A protectee may request that the Commissioner terminate the protection provided to the protectee. Termination (2) The Commissioner shall meet in person with the protectee to discuss their request and shall terminate the protection provided to them if, either at the meeting or afterwards, they confirm their request in the form and manner that the Commissioner considers appropriate in the circumstances. Effective day (3) The termination takes effect on the day on which the request is confirmed or on a later day that the protectee may specify. 2000, c. 24, s. 73 10. Paragraph 10(a) of the Act is replaced by the following: (a) to refuse to admit a witness to the Program, the Commissioner shall provide the body that recommended the admission or, in the case of a witness recommended by the Force, the witness, with written reasons to enable the body or witness to understand the basis for the decision; or 11. The Act is amended by adding the following after section 10: DESIGNATED PROGRAMS Designation — program 10.1 (1) At the request of a provincial minister who is responsible for a provincial or municipal program that facilitates the protection of witnesses and on the Minister’s recommendation, the Governor in Council may, by regulation, designate the program by adding its name to the schedule. Designation — provincial official (2) In his or her request, the provincial minister shall designate an official of the applicable province or municipality to be the program’s provincial official. Change of provincial official (3) The provincial minister may replace the provincial official by designating another official of the applicable province or municipality and shall notify the Minister without delay of any such replacement. C. 29 Deletion from schedule 10.2 On the Minister’s recommendation, the Governor in Council may, by regulation, delete the name of a program from the schedule. Coordination — change of identity 10.3 (1) At a provincial official’s request, the Commissioner shall coordinate the activities of federal departments, agencies and services in order to facilitate a change of identity for a designated program protectee. Required information (2) The provincial official shall provide any information that the Commissioner requires for the purpose of subsection (1). Witness Protec 12. Section 11 of the Act and the heading before it are replaced by the following: PROTECTION OF INFORMATION Disclosures prohibited 11. (1) Subject to sections 11.1 to 11.5, no person shall directly or indirectly disclose (a) any information that reveals, or from which may be inferred, the location or a change of identity of a person that they know is a protected person; (b) any information about the means and methods by which protected persons are protected, knowing that or being reckless as to whether the disclosure could result in substantial harm to any protected person; or (c) the identity and role of a person who provides protection or directly or indirectly assists in providing protection, knowing that or being reckless as to whether the disclosure could result in substantial harm to (i) that person, (ii) a member of that person’s family, or (iii) any protected person. Means and methods of protection (2) For the purpose of paragraph (1)(b), information about the means and methods by which protected persons are protected includes information about (a) covert operational methods used to provide protection; 2011-2012-2013 Programme de prot (b) covert administrative methods used to support the provision of protection; (c) any means used to record or exchange confidential information relating to protection or used to gain access to that information; and (d) the location of facilities used to provide protection. Nonapplication — protected or other person 11.1 Paragraph 11(1)(a) does not apply to (a) a protected person who discloses information about themselves, if the disclosure could not result in substantial harm to any protected person; or (b) a person who discloses information that was disclosed to them by a protected person, if the disclosure could not result in substantial harm to any protected person. Exception — Commissioner 11.2 (1) The Commissioner may make a disclosure described in paragraph 11(1)(a) that relates to (a) a protectee, for the purpose of providing protection to them; or (b) a designated program protectee, for the purpose of facilitating a change of identity for them. Other exceptions (2) The Commissioner may make a disclosure described in paragraph 11(1)(a) that relates to a protected person if (a) the protected person consents to the disclosure; (b) the protected person has previously made such a disclosure or acted in a manner that results in such a disclosure; (c) the Commissioner has reasonable grounds to believe that the disclosure is essential for the purposes of the administration of justice, including C. 29 Witness Protec (i) investigating a serious offence if there is reason to believe that the protected person can provide material information or evidence in relation to, or has been involved in the commission of, the offence, (ii) preventing the commission of a serious offence, or (iii) establishing the innocence of a person in criminal proceedings; (d) the Commissioner has reasonable grounds to believe that the disclosure is essential for the purposes of national security or national defence; or (e) the disclosure is made in accordance with an agreement or arrangement entered into under subsection 14.1(1). Designated program protectee (3) The Commissioner is only permitted to make a disclosure under paragraph (2)(c) that relates to a current or former designated program protectee if, in the Commissioner’s opinion, the urgency of the situation requires the disclosure or if the appropriate provincial official consents to it. Exception — other information (4) The Commissioner may make a disclosure described in paragraph 11(1)(b) or (c) (a) that relates to the Program or a person associated with it, if the Commissioner has reasonable grounds to believe that the disclosure is essential for the purposes of the administration of justice, national security, national defence or public safety; and (b) that relates to a current or former designated program or a person associated with it, if the Commissioner has reasonable grounds to believe that the disclosure is essential for the purposes of national security or national defence. Prior notification — protected person (5) The Commissioner shall, before making a disclosure under paragraph (2)(b), (c) or (e), take reasonable steps to notify the protected person and allow them to make representations concerning the matter. Non-application (6) Subsection (5) does not apply if, in the Commissioner’s opinion, the notification would impede the investigation of an offence, could compromise national security, national defence 2011-2012-2013 Programme de prot or public safety or could result in substantial harm to any protected person or to any person providing protection or directly or indirectly assisting in providing protection. Prior notification — provincial official (7) The Commissioner shall notify the appropriate provincial official of a disclosure under paragraph (2)(a) or (b) that relates to a current or former designated program protectee before the disclosure is made. Notification — provincial official (8) The Commissioner shall notify the appropriate provincial official of a disclosure referred to in subsection (3) as soon as feasible after making it, if it was made on the basis of the urgency of the situation. Exception — provincial official 11.3 (1) The appropriate provincial official may make a disclosure described in paragraph 11(1)(a) that relates to a designated program protectee for the purpose of providing protection to them. Other exceptions (2) The appropriate provincial official may make a disclosure described in paragraph 11(1)(a) that relates to a current or former designated program protectee if (a) the current or former designated program protectee consents to the disclosure; (b) the current or former designated program protectee has previously made such a disclosure or acted in a manner that results in such a disclosure; (c) the provincial official has reasonable grounds to believe that the disclosure is essential for the purposes of the administration of justice, including (i) investigating a serious offence if there is reason to believe that the current or former designated program protectee can provide material information or evidence in relation to, or has been involved in the commission of, the offence, (ii) preventing the commission of a serious offence, or (iii) establishing the innocence of a person in criminal proceedings; or C. 29 Witness Protec (d) the disclosure is made in accordance with an agreement or arrangement entered into under subsection 14.1(2). Exception — other information (3) A provincial official may make a disclosure described in paragraph 11(1)(b) or (c) that relates to their designated program or to a person associated with it if the provincial official has reasonable grounds to believe that the disclosure is essential for the purposes of the administration of justice or public safety. Prior notification — designated program protectee (4) The provincial official shall, before making a disclosure under any of paragraphs (2)(b) to (d), take reasonable steps to notify the current or former designated program protectee and allow them to make representations concerning the matter. Non-application (5) Subsection (4) does not apply if, in the provincial official’s opinion, the notification would impede the investigation of an offence, could compromise public safety or could result in substantial harm to any current or former designated program protectee or to any person providing protection or directly or indirectly assisting in providing protection. Exception — agreement or arrangement 11.4 (1) A party, other than the Commissioner or a provincial official, who has entered into an agreement or arrangement under subsection 14.1(1) or (2) may make a disclosure described in paragraph 11(1)(a) in accordance with the agreement or arrangement. Prior notification (2) The party shall, before making a disclosure under subsection (1), take reasonable steps to notify the protected person and allow them to make representations concerning the matter. Further disclosures prohibited 11.5 (1) Subject to this section, a person to whom information is disclosed under sections 11.2 to 11.4 is not authorized to disclose that information to anyone else. Exception — Commissioner’s request (2) A person may, for the purpose of providing protection to a protectee or of changing a designated program protectee’s identity, disclose that information to the extent that is necessary to give effect to a Commissioner’s request that is made for that purpose. 2011-2012-2013 Programme de prot Exception — provincial official’s request (3) A person may, for the purpose of providing protection to a designated program protectee, disclose that information to the extent that is necessary to give effect to a provincial official’s request that is made for that purpose. Court — confidentiality (4) Once a disclosure described in subsection 11(1) is made to a court, the court shall take any measures that it considers necessary to ensure that the information remains confidential. Exception — court (5) A court may make a disclosure described in subsection 11(1) for the purpose of preventing a miscarriage of justice, but in doing so it shall disclose only the information that it considers necessary for that purpose and shall disclose the information only to persons who require it for that purpose. 13. (1) The portion of section 12 of the Act before paragraph (a) is replaced by the following: Factors to be considered 12. The Commissioner or a provincial official shall consider the following factors in determining whether to make a disclosure under section 11.2 or 11.3, as the case may be, except for a disclosure under paragraph 11.2(2)(e) or 11.3(2)(d): (2) Paragraph 12(b) of the Act is replaced by the following: (b) the danger or adverse consequences of the disclosure in relation to a person and the integrity of the Program or of a designated program, as the case may be; 14. Section 13 of the Act is replaced by the following: Informer privilege 12.1 Informer privilege at common law prevails over any authority to disclose information provided under this Act. Claim — new identity 13. A person shall not be liable or otherwise punished for making a claim that the new identity of a protected person, whose identity has been changed as a consequence of the protection provided under the Program or under a designated program, is and has been the protected person’s only identity. C. 29 Claim — providing protection 13.1 A person who provides protection or directly or indirectly assists in providing protection under the Program or under a designated program shall not be liable or otherwise punished for making a claim that they do not Witness Protec (a) provide or assist in providing protection; or (b) know a protected person or know that a person is a protected person. 15. The heading before section 14 of the English version of the Act is replaced by the following: AGREEMENTS AND ARRANGEMENTS 16. The Act is amended by adding the following after section 14: Agreement or arrangement — Commissioner 14.1 (1) The Commissioner may enter into an agreement or arrangement with a federal department, agency or service regarding disclosures — that are described in paragraph 11(1)(a) and that relate to a current or former protectee — to each other or to another federal department, agency or service or any provincial department, agency or service. Agreement or arrangement — provincial official (2) A provincial official may enter into an agreement or arrangement with a provincial department, agency or service of the same province as that official regarding disclosures — that are described in paragraph 11(1)(a) and that relate to a current or former designated program protectee — to each other or to another department, agency or service of the same province or any federal department, agency or service. Factors to be considered (3) The Commissioner or a provincial official shall consider the factors set out in paragraphs 12(a) to (e) in determining whether to enter into an agreement or arrangement and in establishing its terms. Mandatory terms (4) An agreement or arrangement shall include the following terms: 2011-2012-2013 Programme de prot (a) a party is not permitted to make a disclosure unless it is for a purpose that is essential for the administration of justice or public safety and that is specified in the agreement or arrangement; and (b) the parties shall take whatever steps are necessary, including any steps specified in the agreement or arrangement, to protect information that is disclosed from being disclosed beyond what is strictly necessary in the circumstances. Multiple departments, agencies or services (5) More than one department, agency or service may be party to a single agreement or arrangement. 2000, c. 24, s. 75(E) 17. Section 15 of the Act is replaced by the following: Delegation — Commissioner 15. (1) The Commissioner may delegate to any member of the Force any of his or her powers, duties and functions under this Act, except the power to delegate under this section and the power to (a) determine whether to disclose information under any of paragraphs 11.2(2)(b) to (d) and subsection 11.2(4); (b) enter into an agreement or arrangement under subsection 14.1(1); (c) designate an Assistant Commissioner to be responsible for the Program; and (d) determine whether to admit a witness to the Program, to change the identity of a protectee and to terminate the protection provided to a protectee. Assistant Commissioner (2) The Commissioner may designate an Assistant Commissioner to be responsible for the Program and, despite paragraph (1)(d), may delegate the powers set out in that paragraph to that Assistant Commissioner. Delegation — provincial official 15.1 A provincial official may delegate to any official of the same province or municipality any of his or her powers, duties and functions under this Act, except the power to (a) determine whether to disclose information under paragraphs 11.3(2)(b) and (c) and subsection 11.3(3); and C. 29 Witness Protec (b) enter into an agreement or arrangement under subsection 14.1(2). 18. Section 17 of the Act is replaced by the following: Policy directions 17. The Commissioner shall give effect to any directions that the Minister may make concerning matters of general policy that are related to the administration of the Program and to the coordination of activities under this Act respecting a designated program. 19. Section 18 of the Act is replaced by the following: Cooperation 18. Subject to the confidentiality requirements imposed by any other Act of Parliament, federal departments, agencies and services shall, to the extent possible, cooperate with the Commissioner and persons acting on his or her behalf in the administration of the Program and of activities under this Act respecting a designated program. Terminology 20. The French version of the Act is amended by replacing “programme” with “Programme” in the following provisions: (a) section 1; (b) section 4; (c) section 7; (d) subparagraph 8(b)(iv); (e) paragraph 9(1)(a); (f) section 14; (g) subsection 16(1); and (h) paragraph 20(a). 21. The Act is amended by adding, after section 23, the schedule set out in the schedule to this Act. R.S., c. A-1 CONSEQUENTIAL AMENDMENT TO THE ACCESS TO INFORMATION ACT 22. Schedule II to the Access to Information Act is amended by adding, in alphabetical order, a reference to 2011-2012-2013 Programme de prot Witness Protection Program Act Loi sur le Programme de protection des témoins and a corresponding reference to “section 11”. COORDINATING AMENDMENT Bill C-42 23. If Bill C-42, introduced in the 1st session of the 41st Parliament and entitled the Enhancing Royal Canadian Mounted Police Accountability Act, receives royal assent, then, on the first day on which both section 35 of that Act and section 12 of this Act are in force, paragraphs 45.4(1)(b) and (c) of the Royal Canadian Mounted Police Act are replaced by the following: (b) information the disclosure of which is described in subsection 11(1) of the Witness Protection Program Act; COMING INTO FORCE Order in council 24. The provisions of this Act, other than section 23, come into force on a day or days to be fixed by order of the Governor in Council. C. 29 Witness Protection P SCHEDULE (Section 21) SCHEDULE (Sections 10.1 and 10.2) DESIGNATED PROGRAMS Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 15 An Act to amend the Criminal Code (concealment of identity) ASSENTED TO 19th JUNE, 2013 BILL C-309 SUMMARY This enactment amends the Criminal Code to make it an offence to wear a mask or other disguise to conceal one’s identity while taking part in a riot or an unlawful assembly. 60-61-62 ELIZABETH II —————— CHAPTER 15 An Act to amend the Criminal Code (concealment of identity) [Assented to 19th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: ALTERNATIVE TITLE Alternative title R.S., c. C-46 1. This Act may be cited as the Preventing Persons from Concealing Their Identity during Riots and Unlawful Assemblies Act. CRIMINAL CODE 2. Section 65 of the Criminal Code is renumbered as subsection 65(1) and amended by adding the following: Concealment of identity (2) Every person who commits an offence under subsection (1) while wearing a mask or other disguise to conceal their identity without lawful excuse is guilty of an indictable offence and liable to imprisonment for a term not exceeding 10 years. 3. Section 66 of the Act is renumbered as subsection 66(1) and amended by adding the following: Concealment of identity (2) Every person who commits an offence under subsection (1) while wearing a mask or other disguise to conceal their identity without lawful excuse is guilty of (a) an indictable offence and liable to imprisonment for a term not exceeding five years; or C. 15 Criminal Code (conc (b) an offence punishable on summary conviction. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 17 An Act respecting a national day of remembrance to honour Canadian veterans of the Korean War ASSENTED TO 19th JUNE, 2013 BILL S-213 SUMMARY This enactment designates the twenty-seventh day of July in each and every year as “Korean War Veterans Day” to remember and honour the courage and sacrifice of Canadians who served in the Korean War (1950-1953) and performed peacekeeping duties following the armistice of July 27, 1953. 60-61-62 ELIZABETH II —————— CHAPTER 17 An Act respecting a national day of remembrance to honour Canadian veterans of the Korean War [Assented to 19th June, 2013] Preamble Whereas on June 25, 1950, the military forces of the Democratic People’s Republic of Korea (North Korea) crossed the 38th parallel into the Republic of Korea (South Korea), marking the beginning of hostilities that would ensue for more than three years in the country known to its people as the Land of the Morning Calm; Whereas 26,791 Canadians came to the aid of South Koreans and courageously defended the principles of peace, freedom and democracy on the Korean Peninsula, and another 7,000 Canadians served as peacekeepers in the uneasy ceasefire that followed the armistice of 1953; Whereas the valiant efforts of these Canadians left many of them physically and mentally wounded, a price they continued to pay upon their return to Canada; Whereas 516 Canadians, whose names are inscribed in the Korean War Book of Remembrance located in the Peace Tower in Ottawa and on the Wall of Remembrance in the Meadowvale Cemetery in Brampton, Ontario, died in service during the war, and nearly 400 of these war dead are buried in the United Nations Memorial Cemetery in Busan, South Korea; Whereas Canada was one of the highest contributors among the sixteen member nations that provided combat support to the United Nations campaign in the Korean War; C. 17 Korean War V Whereas Canada’s soldiers fought in many notable battles that not only spoke to their courage and resilience but constituted pivotal moments of incalculable significance that changed the course of the Korean War; Whereas the country that Canadians defended and died for has transformed from being one of the poorest nations in the world to being an aidgiving member nation of the G20 in six short decades; Whereas July 27, the day that marks the signing of the Korea Armistice Agreement in Panmunjom in 1953, is an appropriate day to designate as a day to express the appreciation of the Canadian people for the heroic efforts of the veterans of the Korean War and the sacrifices of their families who lost so much so that others could live in peace and prosperity; Whereas on June 8, 2010, the Senate of Canada unanimously adopted a motion to acknowledge and endorse July 27 in each and every year as National Korean War Veterans Day; And whereas it is desirable that Canada have a national day of remembrance to honour the men and women of the Canadian armed forces who served to protect freedom and democracy in South Korea during the Korean War and the peacekeeping years following the armistice; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Korean War Veterans Day Act. 2011-2012-2013 Journée des anciens combat KOREAN WAR VETERANS DAY Korean War Veterans Day 2. Throughout Canada, in each and every year, the twenty-seventh day of July shall be known as “Korean War Veterans Day”. Not a legal holiday 3. For greater certainty, Korean War Veterans Day is not a legal holiday or a non-juridical day. Published under authority of the Senate of Canada Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 8 An Act to amend the Criminal Code ASSENTED TO 27th MARCH, 2013 BILL C-55 SUMMARY This enactment amends the Criminal Code to provide, in response to the Supreme Court’s decision in R. v. Tse, safeguards related to the authority to intercept private communications without prior judicial authorization under section 184.4 of that Act. Notably, the enactment (a) requires the Minister of Public Safety and Emergency Preparedness and the Attorney General of each province to report on the interceptions of private communications made under section 184.4; (b) provides that a person who has been the object of such an interception must be notified of the interception within a specified period; (c) narrows the class of individuals who can make such an interception; and (d) limits those interceptions to offences listed in section 183 of the Criminal Code. 60-61-62 ELIZABETH II —————— CHAPTER 8 An Act to amend the Criminal Code [Assented to 27th March, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: ALTERNATIVE TITLE Alternative title R.S., c. C-46 1. This Act may be cited as the Response to the Supreme Court of Canada Decision in R. v. Tse Act. CRIMINAL CODE 2. Section 183 of the Criminal Code is amended by adding the following in alphabetical order: “police officer” « policier » 1993, c. 40, s. 4 Immediate interception — imminent harm “police officer” means any officer, constable or other person employed for the preservation and maintenance of the public peace; 3. Section 184.4 of the Act is replaced by the following: 184.4 A police officer may intercept, by means of any electro-magnetic, acoustic, mechanical or other device, a private communication if the police officer has reasonable grounds to believe that (a) the urgency of the situation is such that an authorization could not, with reasonable diligence, be obtained under any other provision of this Part; (b) the interception is immediately necessary to prevent an offence that would cause serious harm to any person or to property; and C. 8 Crimina (c) either the originator of the private communication or the person intended by the originator to receive it is the person who would commit the offence that is likely to cause the harm or is the victim, or intended victim, of the harm. 4. Paragraphs 191(2)(a) and (b.1) of the Act are amended by replacing “police officer or police constable” and “officer or constable” with “police officer” and “officer”, respectively. 2005, c. 10, subpar. 34(1)(f)(ix) Annual report 5. (1) Subsection 195(1) of the Act is replaced by the following: 195. (1) The Minister of Public Safety and Emergency Preparedness shall, as soon as possible after the end of each year, prepare a report relating to (a) authorizations for which that Minister and agents to be named in the report who were specially designated in writing by that Minister for the purposes of section 185 applied and to the interceptions made under those authorizations in the immediately preceding year; (b) authorizations given under section 188 for which peace officers to be named in the report who were specially designated by that Minister for the purposes of that section applied and to the interceptions made under those authorizations in the immediately preceding year; and (c) interceptions made under section 184.4 in the immediately preceding year if the interceptions relate to an offence for which proceedings may be commenced by the Attorney General of Canada. (2) The portion of subsection 195(2) of the Act before paragraph (a) is replaced by the following: Information respecting authorizations — sections 185 and 188 (2) The report shall, in relation to the authorizations and interceptions referred to in paragraphs (1)(a) and (b), set out 2011-2012-2013 Code c (3) Section 195 of the Act is amended by adding the following after subsection (2): Information respecting interceptions — section 184.4 (2.1) The report shall, in relation to the interceptions referred to in paragraph (1)(c), set out (a) the number of interceptions made; (b) the number of parties to each intercepted private communication against whom proceedings were commenced in respect of the offence that the police officer sought to prevent in intercepting the private communication or in respect of any other offence that was detected as a result of the interception; (c) the number of persons who were not parties to an intercepted private communication but whose commission or alleged commission of an offence became known to a police officer as a result of the interception of a private communication, and against whom proceedings were commenced in respect of the offence that the police officer sought to prevent in intercepting the private communication or in respect of any other offence that was detected as a result of the interception; (d) the number of notifications given under section 196.1; (e) the offences in respect of which interceptions were made and any other offences for which proceedings were commenced as a result of an interception, as well as the number of interceptions made with respect to each offence; (f) a general description of the methods of interception used for each interception; (g) the number of persons arrested whose identity became known to a police officer as a result of an interception; (h) the number of criminal proceedings commenced in which private communications obtained by interception were adduced in evidence and the number of those proceedings that resulted in a conviction; C. 8 Crimina (i) the number of criminal investigations in which information obtained as a result of the interception of a private communication was used even though the private communication was not adduced in evidence in criminal proceedings commenced as a result of the investigations; and (j) the duration of each interception and the aggregate duration of all the interceptions related to the investigation of the offence that the police officer sought to prevent in intercepting the private communication. (4) The portion of subsection 195(3) of the Act before paragraph (a) is replaced by the following: Other information (3) The report shall, in addition to the information referred to in subsections (2) and (2.1), set out (5) Subsection 195(5) of the Act is replaced by the following: Report by Attorneys General (5) The Attorney General of each province shall, as soon as possible after the end of each year, prepare and publish or otherwise make available to the public a report relating to (a) authorizations for which the Attorney General and agents specially designated in writing by the Attorney General for the purposes of section 185 applied and to the interceptions made under those authorizations in the immediately preceding year; (b) authorizations given under section 188 for which peace officers specially designated by the Attorney General for the purposes of that section applied and to the interceptions made under those authorizations in the immediately preceding year; and (c) interceptions made under section 184.4 in the immediately preceding year, if the interceptions relate to an offence not referred to in paragraph (1)(c). The report must set out, with any modifications that the circumstances require, the information described in subsections (2) to (3). 6. The Act is amended by adding the following after section 196: 2011-2012-2013 Written notice — interception in accordance with section 184.4 Code c 196.1 (1) Subject to subsections (3) and (5), the Attorney General of the province in which a police officer intercepts a private communication under section 184.4 or, if the interception relates to an offence for which proceedings may be commenced by the Attorney General of Canada, the Minister of Public Safety and Emergency Preparedness shall give notice in writing of the interception to any person who was the object of the interception within 90 days after the day on which it occurred. Extension of period for notification (2) The running of the 90-day period or of any extension granted under subsection (3) or (5) is suspended until any application made by the Attorney General of the province or the Minister to a judge of a superior court of criminal jurisdiction or a judge as defined in section 552 for an extension or a subsequent extension of the period has been heard and disposed of. Where extension to be granted (3) The judge to whom an application under subsection (2) is made shall grant an extension or a subsequent extension of the 90-day period — each extension not to exceed three years — if the judge is of the opinion that the interests of justice warrant granting the application and is satisfied, on the basis of an affidavit submitted in support of the application, that one of the following investigations is continuing: (a) the investigation of the offence to which the interception relates; or (b) a subsequent investigation of an offence commenced as a result of information obtained from the investigation referred to in paragraph (a). Application to be accompanied by affidavit (4) An application shall be accompanied by an affidavit deposing to (a) the facts known or believed by the deponent and relied on to justify the belief that an extension should be granted; and (b) the number of instances, if any, on which an application has, to the knowledge or belief of the deponent, been made under subsection (2) in relation to the particular interception and on which the application was withdrawn C. 8 Crimina or the application was not granted, the date on which each application was made and the judge to whom each application was made. Exception — criminal organization or terrorism offence (5) Despite subsection (3), the judge to whom an application under subsection (2) is made shall grant an extension or a subsequent extension of the 90-day period — each extension not to exceed three years — if the judge is of the opinion that the interests of justice warrant granting the application and is satisfied, on the basis of an affidavit submitted in support of the application, that the interception of the communication relates to an investigation of (a) an offence under section 467.11, 467.12 or 467.13; (b) an offence committed for the benefit of, at the direction of or in association with a criminal organization; or (c) a terrorism offence. COMING INTO FORCE Six months after royal assent 7. Section 5 comes into force six months after the day on which this Act receives royal assent. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 9 An Act to amend the Criminal Code, the Canada Evidence Act and the Security of Information Act ASSENTED TO 25th APRIL, 2013 BILL S-7 SUMMARY This enactment replaces sections 83.28 to 83.3 of the Criminal Code to provide for an investigative hearing for the purpose of gathering information for an investigation of a terrorism offence and to allow for the imposition of a recognizance with conditions on a person to prevent them from carrying out a terrorist activity. In addition, the enactment provides for those sections to cease to have effect or for the possible extension of their operation. The enactment also provides that the Attorney General of Canada and the Minister of Public Safety and Emergency Preparedness include in their respective annual reports their opinion on whether those sections should be extended. It also amends the Criminal Code to create offences of leaving or attempting to leave Canada to commit certain terrorism offences. The enactment also amends the Canada Evidence Act to allow the Federal Court to order that applications to it with respect to the disclosure of sensitive or potentially injurious information be made public and to allow it to order that hearings related to those applications be heard in private. In addition, the enactment provides for the annual reporting on the operation of the provisions of that Act that relate to the issuance of certificates and fiats. The enactment also amends the Security of Information Act to increase, in certain cases, the maximum penalty for harbouring a person who committed an offence under that Act. Lastly, it makes technical amendments in response to a parliamentary review of these Acts. Also available on the Parliament of Canada Web Site at the following address: http://www.parl.gc.ca 60-61-62 ELIZABETH II —————— CHAPTER 9 An Act to amend the Criminal Code, the Canada Evidence Act and the Security of Information Act [Assented to 25th April, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title R.S., c. C-46 1. This Act may be cited as the Combating Terrorism Act. CRIMINAL CODE 2. Paragraphs 7(2)(b) and (c) of the Criminal Code are replaced by the following: (b) in relation to an aircraft in service, commits an act or omission outside Canada that if committed in Canada would be an offence against any of paragraphs 77(c), (d) or (g), (c) in relation to an air navigation facility used in international air navigation, commits an act or omission outside Canada that if committed in Canada would be an offence against paragraph 77(e), 2001, c. 41, s. 4 3. (1) Paragraphs 83.08(1)(b) and (c) of the French version of the Act are replaced by the following: b) de conclure ou de faciliter sciemment, directement ou non, une opération relativement à des biens visés à l’alinéa a); C. 9 Criminal Code, Canada Eviden c) de fournir sciemment à un groupe terroriste, pour son profit ou sur son ordre, des services financiers ou tout autre service connexe liés à des biens visés à l’alinéa a). 2001, c. 41, s. 4 (2) Subsection 83.08(2) of the English version of the Act is replaced by the following: No civil liability (2) A person who acts reasonably in taking, or omitting to take, measures to comply with subsection (1) shall not be liable in any civil action arising from having taken or omitted to take the measures, if they took all reasonable steps to satisfy themselves that the relevant property was owned or controlled by or on behalf of a terrorist group. 2001, c. 41, s. 4 4. The portion of subsection 83.1(1) of the Act before paragraph (a) is replaced by the following: Disclosure 83.1 (1) Every person in Canada and every Canadian outside Canada shall disclose without delay to the Commissioner of the Royal Canadian Mounted Police or to the Director of the Canadian Security Intelligence Service 2001, c. 41, s. 4 5. Subsection 83.12(2) of the Act is repealed. 6. The Act is amended by adding the following after section 83.18: Leaving Canada to participate in activity of terrorist group 83.181 Everyone who leaves or attempts to leave Canada, or goes or attempts to go on board a conveyance with the intent to leave Canada, for the purpose of committing an act or omission outside Canada that, if committed in Canada, would be an offence under subsection 83.18(1) is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years. 7. The Act is amended by adding the following after section 83.19: Leaving Canada to facilitate terrorist activity 83.191 Everyone who leaves or attempts to leave Canada, or goes or attempts to go on board a conveyance with the intent to leave Canada, for the purpose of committing an act or omission outside Canada that, if committed in Canada, would be an offence under subsection 2011-2012-2013 Code criminel, Preuve au Canad 83.19(1) is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years. 8. The Act is amended by adding the following after section 83.2: Leaving Canada to commit offence for terrorist group 83.201 Everyone who leaves or attempts to leave Canada, or goes or attempts to go on board a conveyance with the intent to leave Canada, for the purpose of committing an act or omission outside Canada that, if committed in Canada, would be an indictable offence under this or any other Act of Parliament for the benefit of, at the direction of or in association with a terrorist group is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years. Leaving Canada to commit offence that is terrorist activity 83.202 Everyone who leaves or attempts to leave Canada, or goes or attempts to go on board a conveyance with the intent to leave Canada, for the purpose of committing an act or omission outside Canada that, if committed in Canada, would be an indictable offence under this or any other Act of Parliament if the act or omission constituting the offence also constitutes a terrorist activity is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years. 2001, c. 41, s. 4 9. Section 83.23 of the Act is replaced by the following: Concealing person who carried out terrorist activity 83.23 (1) Everyone who knowingly harbours or conceals any person whom they know to be a person who has carried out a terrorist activity, for the purpose of enabling the person to facilitate or carry out any terrorist activity, is guilty of an indictable offence and liable to imprisonment (a) for a term of not more than 14 years, if the person who is harboured or concealed carried out a terrorist activity that is a terrorism offence for which that person is liable to imprisonment for life; and C. 9 Criminal Code, Canada Eviden (b) for a term of not more than 10 years, if the person who is harboured or concealed carried out a terrorist activity that is a terrorism offence for which that person is liable to any other punishment. Concealing person who is likely to carry out terrorist activity (2) Everyone who knowingly harbours or conceals any person whom they know to be a person who is likely to carry out a terrorist activity, for the purpose of enabling the person to facilitate or carry out any terrorist activity, is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years. 2001, c. 41, s. 4 10. The heading before section 83.28 and sections 83.28 to 83.3 of the Act are replaced by the following: INVESTIGATIVE HEARING Definition of “judge” 83.28 (1) In this section and section 83.29, “judge” means a provincial court judge or a judge of a superior court of criminal jurisdiction. Order for gathering information (2) Subject to subsection (3), a peace officer may, for the purposes of an investigation of a terrorism offence, apply ex parte to a judge for an order for the gathering of information. Attorney General’s consent (3) A peace officer may make an application under subsection (2) only if the Attorney General’s prior consent was obtained. Making of order (4) The judge to whom the application is made may make an order for the gathering of information if they are satisfied that the Attorney General’s consent was obtained as required by subsection (3), and (a) that there are reasonable grounds to believe that (i) a terrorism offence has been committed, (ii) information concerning the offence, or information that may reveal the whereabouts of a person suspected by the peace officer of having committed the offence, is likely to be obtained as a result of the order, and 2011-2012-2013 Code criminel, Preuve au Canad (iii) reasonable attempts have been made to obtain the information referred to in subparagraph (ii) by other means; or (b) that (i) there are reasonable grounds to believe that a terrorism offence will be committed, (ii) there are reasonable grounds to believe that a person has direct and material information that relates to the offence referred to in subparagraph (i), or that may reveal the whereabouts of an individual who the peace officer suspects may commit the offence referred to in that subparagraph, and (iii) reasonable attempts have been made to obtain the information referred to in subparagraph (ii) by other means. Contents of order (5) An order made under subsection (4) shall order the examination, on oath or not, of the person named in the order and require the person to attend at the place fixed by the judge, or by the judge designated under paragraph (b), as the case may be, for the examination and to remain in attendance until excused by the presiding judge, and may (a) order the person to bring to the examination any thing in their possession or control, and produce it to the presiding judge; (b) designate another judge as the judge before whom the examination is to take place; and (c) include any other terms or conditions that the judge considers desirable, including terms or conditions for the protection of the interests of the person named in the order and of third parties or for the protection of any ongoing investigation. Execution of order (6) The order may be executed anywhere in Canada. Variation of order (7) The judge who made the order, or another judge of the same court, may vary its terms and conditions. C. 9 Obligation to answer questions and produce things (8) A person named in an order made under subsection (4) shall answer questions put to them by the Attorney General or the Attorney General’s agent, and shall produce to the presiding judge things that the person was ordered to bring, but may refuse if answering a question or producing a thing would disclose information that is protected by any law relating to privilege or to disclosure of information. Judge to rule (9) The presiding judge shall rule on any objection or other issue relating to a refusal to answer a question or to produce a thing. No person excused from complying with subsection (8) (10) No person shall be excused from answering a question or producing a thing under subsection (8) on the ground that the answer or thing may tend to incriminate them or subject them to any proceeding or penalty, but Criminal Code, Canada Eviden (a) no answer given or thing produced under subsection (8) shall be used or received against the person in any criminal proceedings against them, other than a prosecution under section 132 or 136; and (b) no evidence derived from the evidence obtained from the person shall be used or received against the person in any criminal proceedings against them, other than a prosecution under section 132 or 136. Right to counsel (11) A person has the right to retain and instruct counsel at any stage of the proceedings. Order for custody of thing (12) The presiding judge, if satisfied that any thing produced during the course of the examination will likely be relevant to the investigation of any terrorism offence, may order that the thing be given into the custody of the peace officer or someone acting on the peace officer’s behalf. Arrest warrant 83.29 (1) The judge who made the order under subsection 83.28(4), or another judge of the same court, may issue a warrant for the arrest of the person named in the order if the judge is satisfied, on an information in writing and under oath, that the person (a) is evading service of the order; 2011-2012-2013 Code criminel, Preuve au Canad (b) is about to abscond; or (c) did not attend the examination, or did not remain in attendance, as required by the order. Execution of warrant (2) The warrant may be executed at any place in Canada by any peace officer having jurisdiction in that place. Person to be brought before judge (3) A peace officer who arrests a person in the execution of the warrant shall, without delay, bring the person, or cause them to be brought, before the judge who issued the warrant or another judge of the same court. The judge in question may, to ensure compliance with the order, order that the person be detained in custody or released on recognizance, with or without sureties. Application of section 707 (4) Section 707 applies, with any necessary modifications, to persons detained in custody under this section. RECOGNIZANCE WITH CONDITIONS Attorney General’s consent 83.3 (1) The Attorney General’s consent is required before a peace officer may lay an information under subsection (2). Terrorist activity (2) Subject to subsection (1), a peace officer may lay an information before a provincial court judge if the peace officer (a) believes on reasonable grounds that a terrorist activity will be carried out; and (b) suspects on reasonable grounds that the imposition of a recognizance with conditions on a person, or the arrest of a person, is necessary to prevent the carrying out of the terrorist activity. Appearance (3) The judge who receives the information may cause the person to appear before any provincial court judge. Arrest without warrant (4) Despite subsections (2) and (3), a peace officer may arrest a person without a warrant and cause the person to be detained in custody, in order to bring them before a provincial court judge in accordance with subsection (6), if (a) either C. 9 Criminal Code, Canada Eviden (i) the grounds for laying an information referred to in paragraphs (2)(a) and (b) exist but, by reason of exigent circumstances, it would be impracticable to lay an information under subsection (2), or (ii) an information has been laid under subsection (2) and a summons has been issued; and (b) the peace officer suspects on reasonable grounds that the detention of the person in custody is necessary in order to prevent a terrorist activity. Duty of peace officer (5) If a peace officer arrests a person without a warrant in the circumstance described in subparagraph (4)(a)(i), the peace officer shall, within the time prescribed by paragraph (6)(a) or (b), (a) lay an information in accordance with subsection (2); or (b) release the person. When person to be taken before judge (6) Unless a peace officer, or an officer in charge as defined in Part XVI, is satisfied that a person should be released from custody unconditionally before their appearance before a provincial court judge in accordance with the rules in paragraph (a) or (b), and so releases the person, the person detained in custody shall be taken before a provincial court judge in accordance with the following rules: (a) if a provincial court judge is available within 24 hours after the person has been arrested, the person shall be taken before a provincial court judge without unreasonable delay and in any event within that period; and (b) if a provincial court judge is not available within 24 hours after the person has been arrested, the person shall be taken before a provincial court judge as soon as feasible. How person dealt with (7) When a person is taken before a provincial court judge under subsection (6), (a) if an information has not been laid under subsection (2), the judge shall order that the person be released; or (b) if an information has been laid under subsection (2), 2011-2012-2013 Code criminel, Preuve au Canad (i) the judge shall order that the person be released unless the peace officer who laid the information shows cause why the person’s detention in custody is justified on one or more of the following grounds: (A) the detention is necessary to ensure the person’s appearance before a provincial court judge in order to be dealt with in accordance with subsection (8), (B) the detention is necessary for the protection or safety of the public, including any witness, having regard to all the circumstances including (I) the likelihood that, if the person is released from custody, a terrorist activity will be carried out, and (II) any substantial likelihood that the person will, if released from custody, interfere with the administration of justice, and (C) the detention is necessary to maintain confidence in the administration of justice, having regard to all the circumstances, including the apparent strength of the peace officer’s grounds under subsection (2), and the gravity of any terrorist activity that may be carried out, and (ii) the judge may adjourn the matter for a hearing under subsection (8) but, if the person is not released under subparagraph (i), the adjournment may not exceed 48 hours. Hearing before judge (8) The judge before whom the person appears in accordance with subsection (3) (a) may, if satisfied by the evidence adduced that the peace officer has reasonable grounds for the suspicion, order that the person enter into a recognizance to keep the peace and be of good behaviour for any period that does not exceed 12 months and to comply with any other reasonable conditions prescribed in the recognizance, including the conditions set out in subsection (10), that the judge considers desirable for preventing the carrying out of a terrorist activity; and C. 9 Criminal Code, Canada Eviden (b) if the person was not released under subparagraph (7)(b)(i), shall order that the person be released, subject to the recognizance, if any, ordered under paragraph (a). Refusal to enter into recognizance (9) The judge may commit the person to prison for a term not exceeding 12 months if the person fails or refuses to enter into the recognizance. Conditions — firearms (10) Before making an order under paragraph (8)(a), the judge shall consider whether it is desirable, in the interests of the safety of the person or of any other person, to include as a condition of the recognizance that the person be prohibited from possessing any firearm, crossbow, prohibited weapon, restricted weapon, prohibited device, ammunition, prohibited ammunition or explosive substance, or all of those things, for any period specified in the recognizance, and if the judge decides that it is so desirable, they shall add the condition to the recognizance. Surrender, etc. (11) If the judge adds the condition described in subsection (10) to a recognizance, they shall specify in it the manner and method by which (a) the things referred to in that subsection that are in the person’s possession shall be surrendered, disposed of, detained, stored or dealt with; and (b) the authorizations, licences and registration certificates that are held by the person shall be surrendered. Reasons (12) If the judge does not add the condition to a recognizance, they shall include in the record a statement of the reasons for not adding it. Variance of conditions (13) The judge, or any other judge of the same court, may, on application of the peace officer, the Attorney General or the person, vary the conditions fixed in the recognizance. Other provisions to apply (14) Subsections 810(4) and (5) apply, with any necessary modifications, to proceedings under this section. 2011-2012-2013 Code criminel, Preuve au Canad 11. (1) Section 83.31 of the Act is amended by adding the following after subsection (1): Attorney General’s opinion (1.1) The Attorney General of Canada shall include in the annual report under subsection (1) his or her opinion, supported by reasons, on whether the operation of sections 83.28 and 83.29 should be extended. (2) Section 83.31 of the Act is amended by adding the following after subsection (3): Opinions (3.1) The Attorney General of Canada and the Minister of Public Safety and Emergency Preparedness shall include in their annual reports under subsections (2) and (3), respectively, their opinion, supported by reasons, on whether the operation of section 83.3 should be extended. 2001, c. 41, s. 4 12. (1) Subsections 83.32(1) and (2) of the Act are replaced by the following: Sunset provision 83.32 (1) Sections 83.28, 83.29 and 83.3 cease to have effect at the end of the 15th sitting day of Parliament after the fifth anniversary of the coming into force of this subsection unless, before the end of that day, the operation of those sections is extended by resolution — whose text is established under subsection (2) — passed by both Houses of Parliament in accordance with the rules set out in subsection (3). Review (1.1) A comprehensive review of sections 83.28, 83.29 and 83.3 and their operation shall be undertaken by any committee of the Senate, of the House of Commons or of both Houses of Parliament that may be designated or established by the Senate or the House of Commons, or by both Houses of Parliament, as the case may be, for that purpose. Report (1.2) The committee referred to in subsection (1.1) shall, within a year after a review is undertaken under that subsection or within any further time that may be authorized by the Senate, the House of Commons or both Houses of Parliament, as the case may be, submit a report on the review to Parliament, including its recommendation with respect to extending the operation of section 83.28, 83.29 or 83.3. C. 9 Order in council (2) The Governor in Council may, by order, establish the text of a resolution that provides for the extension of the operation of section 83.28, 83.29 or 83.3 and that specifies the period of the extension, which may not exceed five years from the first day on which the resolution has been passed by both Houses of Parliament. 2001, c. 41, s. 4 (2) Subsection 83.32(4) of the Act is replaced by the following: Subsequent extensions (4) The operation of section 83.28, 83.29 or 83.3 may be further extended in accordance with the procedure set out in this section, but the reference to “the fifth anniversary of the coming into force of this subsection” in subsection (1) is to be read as a reference to “the expiry of the most recent extension under this section”. 2001, c. 41, s. 4 13. Section 83.33 of the Act is replaced by the following: Transitional provision — sections 83.28 and 83.29 83.33 (1) In the event that sections 83.28 and 83.29 cease to have effect in accordance with section 83.32, proceedings commenced under those sections shall be completed if the hearing before the judge of the application made under subsection 83.28(2) began before those sections ceased to have effect. Transitional provision — section 83.3 (2) In the event that section 83.3 ceases to have effect in accordance with section 83.32, a person detained in custody under section 83.3 shall be released when that section ceases to have effect, except that subsections 83.3(7) to (14) continue to apply to a person who was taken before a judge under subsection 83.3(6) before section 83.3 ceased to have effect. Criminal Code, Canada Eviden 14. (1) Paragraph (a) of the definition “offence” in section 183 of the Act is amended by adding the following after subparagraph (xii.4): (xii.41) section 83.181 (leaving Canada to participate in activity of terrorist group), (2) Paragraph (a) of the definition “offence” in section 183 of the Act is amended by adding the following after subparagraph (xii.5): 2011-2012-2013 Code criminel, Preuve au Canad (xii.51) section 83.191 (leaving Canada to facilitate terrorist activity), (3) Paragraph (a) of the definition “offence” in section 183 of the Act is amended by adding the following after subparagraph (xii.6): (xii.61) section 83.201 (leaving Canada to commit offence for terrorist group), (xii.62) section 83.202 (leaving Canada to commit offence that is terrorist activity), 2001, c. 32, s. 26(3) 15. Paragraph 462.48(2)(d) of the Act is replaced by the following: (d) the facts relied on to justify the belief, on reasonable grounds, that the person referred to in paragraph (b) has committed or benefited from the commission of any of the offences referred to in subsection (1.1) and that the information or documents referred to in paragraph (c) are likely to be of substantial value, whether alone or together with other material, to the investigation for the purposes of which the application is made. 16. (1) Paragraph (a.1) of the definition “primary designated offence” in section 487.04 of the Act is amended by adding the following after subparagraph (i.05): (i.051) section 83.181 (leaving Canada to participate in activity of terrorist group), (2) Paragraph (a.1) of the definition “primary designated offence” in section 487.04 of the Act is amended by adding the following after subparagraph (i.06): (i.061) section 83.191 (leaving Canada to facilitate terrorist activity), (3) Paragraph (a.1) of the definition “primary designated offence” in section 487.04 of the Act is amended by adding the following after subparagraph (i.07): (i.071) section 83.201 (leaving Canada to commit offence for terrorist group, C. 9 Criminal Code, Canada Eviden (i.072) section 83.202 (leaving Canada to commit offence that is terrorist activity), R.S., c. C-5 CANADA EVIDENCE ACT 2001, c. 41, s. 43 17. Subsection 37(7) of the English version of the Canada Evidence Act is replaced by the following: When determination takes effect (7) An order of the court that authorizes disclosure does not take effect until the time provided or granted to appeal the order has expired or, if the order is appealed, the time provided or granted to appeal a judgment of an appeal court that confirms the order has expired and no further appeal from a judgment that confirms the order is available. 2001, c. 41, s. 43 18. The definition “renseignements sensibles” in section 38 of the French version of the Act is replaced by the following: « renseignements sensibles » “sensitive information” « renseignements sensibles » Les renseignements, en provenance du Canada ou de l’étranger, qui concernent les relations internationales ou la défense ou la sécurité nationales, qui se trouvent en la possession du gouvernement du Canada et qui sont du type des renseignements à l’égard desquels celui-ci prend des mesures de protection. 2001, c. 41, s. 141(7) 19. (1) The portion of subsection 38.04(2) of the Act before paragraph (a) is replaced by the following: Application to Federal Court — general (2) If, with respect to information about which notice was given under any of subsections 38.01(1) to (4), the Attorney General of Canada does not provide notice of a decision in accordance with subsection 38.03(3) or, other than by an agreement under section 38.031, does not authorize the disclosure of the information or authorizes the disclosure of only part of the information or authorizes the disclosure subject to any conditions, 2001, c. 41, s. 141(7) (2) Subsection 38.04(4) of the Act is replaced by the following: Court records (4) Subject to paragraph (5)(a.1), an application under this section is confidential. During the period when an application is confidential, 2011-2012-2013 Code criminel, Preuve au Canad the Chief Administrator of the Courts Administration Service may, subject to section 38.12, take any measure that he or she considers appropriate to protect the confidentiality of the application and the information to which it relates. 2001, c. 41, s. 141(7) (3) Paragraph 38.04(5)(a) of the Act is replaced by the following: (a) shall hear the representations of the Attorney General of Canada and, in the case of a proceeding under Part III of the National Defence Act, the Minister of National Defence, with respect to making the application public; (a.1) shall, if he or she decides that the application should be made public, make an order to that effect; (a.2) shall hear the representations of the Attorney General of Canada and, in the case of a proceeding under Part III of the National Defence Act, the Minister of National Defence, concerning the identity of all parties or witnesses whose interests may be affected by either the prohibition of disclosure or the conditions to which disclosure is subject, and concerning the persons who should be given notice of any hearing of the matter; 2001, c. 41, s. 43 20. (1) Subsections 38.06(1) and (2) of the Act are replaced by the following: Disclosure order 38.06 (1) Unless the judge concludes that the disclosure of the information or facts referred to in subsection 38.02(1) would be injurious to international relations or national defence or national security, the judge may, by order, authorize the disclosure of the information or facts. Disclosure — conditions (2) If the judge concludes that the disclosure of the information or facts would be injurious to international relations or national defence or national security but that the public interest in disclosure outweighs in importance the public interest in non-disclosure, the judge may by order, after considering both the public interest in disclosure and the form of and conditions to disclosure that are most likely to limit any injury to international relations or national defence or C. 9 Criminal Code, Canada Eviden national security resulting from disclosure, authorize the disclosure, subject to any conditions that the judge considers appropriate, of all or part of the information or facts, a summary of the information or a written admission of facts relating to the information. (2) Section 38.06 of the Act is amended by adding the following after subsection (3): When determination takes effect (3.01) An order of the judge that authorizes disclosure does not take effect until the time provided or granted to appeal the order has expired or, if the order is appealed, the time provided or granted to appeal a judgment of an appeal court that confirms the order has expired and no further appeal from a judgment that confirms the order is available. 2001, c. 41, s. 43 (3) Subsection 38.06(4) of the French version of the Act is replaced by the following: Admissibilité en preuve (4) La personne qui veut faire admettre en preuve ce qui a fait l’objet d’une autorisation de divulgation prévue au paragraphe (2), mais qui ne pourra peut-être pas le faire à cause des règles d’admissibilité applicables à l’instance, peut demander à un juge de rendre une ordonnance autorisant la production en preuve du fait, des renseignements, du résumé ou de l’aveu dans la forme ou aux conditions que celui-ci détermine, dans la mesure où telle forme ou telles conditions sont conformes à l’ordonnance rendue au titre du paragraphe (2). 2001, c. 41, s. 43 21. (1) Subsection 38.11(1) of the Act is replaced by the following: Special rules — hearing in private 38.11 (1) The judge conducting a hearing under subsection 38.04(5) or the court hearing an appeal or review of an order made under any of subsections 38.06(1) to (3) may make an order that the hearing be held, or the appeal or review be heard, in private. Special rules — hearing in National Capital Region (1.1) A hearing under subsection 38.04(5) or an appeal or review of an order made under any of subsections 38.06(1) to (3) shall, at the request of either the Attorney General of Canada or, in the case of a proceeding under Part III of the National Defence Act, the 2011-2012-2013 Code criminel, Preuve au Canad Minister of National Defence, be held or heard, as the case may be, in the National Capital Region, as described in the schedule to the National Capital Act. (2) Section 38.11 of the Act is amended by adding the following after subsection (2): Ex parte representations — public hearing (3) If a hearing under subsection 38.04(5) is held, or an appeal or review of an order made under any of subsections 38.06(1) to (3) is heard, in public, any ex parte representations made in that hearing, appeal or review shall be made in private. 2001, c. 41, s. 43 22. Section 38.12 of the Act is replaced by the following: Protective order 38.12 (1) The judge conducting a hearing under subsection 38.04(5) or the court hearing an appeal or review of an order made under any of subsections 38.06(1) to (3) may make any order that the judge or the court considers appropriate in the circumstances to protect the confidentiality of any information to which the hearing, appeal or review relates. Court records (2) The court records relating to a hearing that is held, or an appeal or review that is heard, in private or to any ex parte representations are confidential. The judge or the court may order that the court records, or any part of them, relating to a private or public hearing, appeal or review be sealed and kept in a location to which the public has no access. 2001, c. 41, s. 43 23. Subsection 38.13(9) of the Act is replaced by the following: Expiry (9) The certificate expires 10 years after the day on which it is issued and may be reissued. 24. The Act is amended by adding the following after section 38.16: Annual report 38.17 Each year the Attorney General of Canada shall prepare and cause to be laid before each House of Parliament a report for the previous year on the operation of sections 38.13 C. 9 Criminal Code, Canada Eviden and 38.15 that includes the number of certificates and fiats issued under sections 38.13 and 38.15, respectively. R.S., c. O-5; 2001, c. 41, s. 25 SECURITY OF INFORMATION ACT 25. The heading before section 2 of the French version of the Security of Information Act is replaced by the following: DÉFINITIONS ET INTERPRÉTATION 26. The heading before section 3 of the Act is repealed. 27. The Act is amended by adding the following after section 3: OFFENCES 2001, c. 41, s. 29; 2004, c. 12, s. 21(E) 28. Paragraph (a) of the definition “special operational information” in subsection 8(1) of the English version of the Act is replaced by the following: (a) the identity of a person, agency, group, body or entity that was, is or is intended to be, has been approached to be, or has offered or agreed to be, a confidential source of information, intelligence or assistance to the Government of Canada; 2001, c. 41, s. 29 29. Section 21 of the Act is replaced by the following: Concealing person who carried out offence 21. (1) Every person who, for the purpose of enabling or facilitating an offence under this Act, knowingly harbours or conceals a person whom they know to be a person who has committed an offence under this Act, is guilty of an indictable offence and liable to imprisonment (a) for a term of not more than 14 years, if the person who is harboured or concealed committed an offence under this Act for which that person is liable to imprisonment for life; and (b) for a term of not more than 10 years, if the person who is harboured or concealed committed an offence under this Act for which that person is liable to any other punishment. 2011-2012-2013 Concealing person who is likely to carry out offence Code criminel, Preuve au Canad (2) Every person who, for the purpose of enabling or facilitating an offence under this Act, knowingly harbours or conceals any person whom he or she knows to be a person who is likely to carry out an offence under this Act, is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years. COMING INTO FORCE Order in council 30. (1) Sections 1 to 9 and 14 to 29 come into force on a day or days to be fixed by order of the Governor in Council. Order in council (2) Sections 10 to 13 come into force on a day to be fixed by order of the Governor in Council. Published under authority of the Senate of Canada Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 16 An Act to amend the Immigration and Refugee Protection Act ASSENTED TO 19th JUNE, 2013 BILL C-43 SUMMARY This enactment amends the Immigration and Refugee Protection Act to limit the review mechanisms for certain foreign nationals and permanent residents who are inadmissible on such grounds as serious criminality. It also amends the Act to provide for the denial of temporary resident status to foreign nationals based on public policy considerations and provides for the entry into Canada of certain foreign nationals, including family members, who would otherwise be inadmissible. Finally, this enactment provides for the mandatory imposition of minimum conditions on permanent residents or foreign nationals who are the subject of a report on inadmissibility on grounds of security that is referred to the Immigration Division or a removal order for inadmissibility on grounds of security or who, on grounds of security, are named in a certificate that is referred to the Federal Court. 60-61-62 ELIZABETH II —————— CHAPTER 16 An Act to amend the Immigration and Refugee Protection Act [Assented to 19th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Faster Removal of Foreign Criminals Act. 2001, c. 27 IMMIGRATION AND REFUGEE PROTECTION ACT 2005, c. 38, s.118 2. Paragraph 4(2)(d) of the Immigration and Refugee Protection Act is replaced by the following: (d) declarations referred to in section 42.1. 3. Subsection 6(3) of the Act is replaced by the following: Exception (3) Despite subsection (2), the Minister may not delegate the power conferred by section 22.1 or subsection 42.1(1) or (2) or 77(1). 4. Subsection 14(2) of the Act is amended by striking out “and” at the end of paragraph (f) and by adding the following after paragraph (f): (f.1) the power to inspect, including the power to require documents to be provided for inspection, for the purpose of verifying compliance with undertakings; and 5. (1) Section 16 of the Act is amended by adding the following after subsection (1): C. 16 Obligation — appear for examination (1.1) A person who makes an application must, on request of an officer, appear for an examination. Immigration and R (2) Section 16 of the Act is amended by adding the following after subsection (2): Obligation — interview (2.1) A foreign national who makes an application must, on request of an officer, appear for an interview for the purpose of an investigation conducted by the Canadian Security Intelligence Service under section 15 of the Canadian Security Intelligence Service Act for the purpose of providing advice or information to the Minister under section 14 of that Act and must answer truthfully all questions put to them during the interview. 6. Section 20 of the Act is amended by adding the following after subsection (1): Declaration (1.1) A foreign national who is the subject of a declaration made under subsection 22.1(1) must not seek to enter or remain in Canada as a temporary resident. 7. Subsection 22(1) of the Act is replaced by the following: Temporary resident 22. (1) A foreign national becomes a temporary resident if an officer is satisfied that the foreign national has applied for that status, has met the obligations set out in paragraph 20(1)(b), is not inadmissible and is not the subject of a declaration made under subsection 22.1(1). 8. The Act is amended by adding the following after section 22: Declaration 22.1 (1) The Minister may, on the Minister’s own initiative, declare that a foreign national, other than a foreign national referred to in section 19, may not become a temporary resident if the Minister is of the opinion that it is justified by public policy considerations. Effective period (2) A declaration has effect for the period specified by the Minister, which is not to exceed 36 months. 2011-2012-2013 Immigration et prot Revocation (3) The Minister may, at any time, revoke a declaration or shorten its effective period. Report to Parliament (4) The report required under section 94 must include the number of declarations made under subsection (1) and set out the public policy considerations that led to the making of the declarations. 2010, c. 8, s. 4(1) 9. Subsection 25(1) of the Act is replaced by the following: Humanitarian and compassionate considerations — request of foreign national 25. (1) The Minister must, on request of a foreign national in Canada who is inadmissible — other than under section 34, 35 or 37 — or who does not meet the requirements of this Act, and may, on request of a foreign national outside Canada — other than a foreign national who is inadmissible under section 34, 35 or 37 —, examine the circumstances concerning the foreign national and may grant the foreign national permanent resident status or an exemption from any applicable criteria or obligations of this Act if the Minister is of the opinion that it is justified by humanitarian and compassionate considerations relating to the foreign national, taking into account the best interests of a child directly affected. 2010, c. 8, s. 5 10. Subsection 25.1(1) of the Act is replaced by the following: Humanitarian and compassionate considerations — Minister’s own initiative 25.1 (1) The Minister may, on the Minister’s own initiative, examine the circumstances concerning a foreign national who is inadmissible — other than under section 34, 35 or 37 — or who does not meet the requirements of this Act and may grant the foreign national permanent resident status or an exemption from any applicable criteria or obligations of this Act if the Minister is of the opinion that it is justified by humanitarian and compassionate considerations relating to the foreign national, taking into account the best interests of a child directly affected. 11. Section 26 of the Act is amended by adding the following after paragraph (b): (b.1) declarations referred to in subsection 22.1(1); C. 16 Immigration and R 12. Section 32 of the Act is amended by adding the following after paragraph (d): (d.1) the conditions that must or may be imposed, individually or by class, on individuals and entities — including employers and educational institutions — in respect of permanent residents and foreign nationals, or that must or may be varied or cancelled; (d.2) the power to inspect, including the power to require documents to be provided for inspection, for the purpose of verifying compliance with the conditions imposed under paragraphs (d) and (d.1); (d.3) the consequences of a failure to comply with the conditions referred to in paragraphs (d) and (d.1); 13. (1) Paragraph 34(1)(a) of the Act is replaced by the following: (a) engaging in an act of espionage that is against Canada or that is contrary to Canada’s interests; (2) Subsection 34(1) of the Act is amended by adding the following after paragraph (b): (b.1) engaging in an act of subversion against a democratic government, institution or process as they are understood in Canada; (2.1) Paragraph 34(1)(f) of the Act is replaced by the following: (f) being a member of an organization that there are reasonable grounds to believe engages, has engaged or will engage in acts referred to in paragraph (a), (b), (b.1) or (c). (3) Subsection 34(2) of the Act is repealed. 14. Subsection 35(2) of the Act is repealed. 15. Subsection 37(2) of the Act is replaced by the following: Application (2) Paragraph (1)(a) does not lead to a determination of inadmissibility by reason only of the fact that the permanent resident or foreign 2011-2012-2013 Immigration et prot national entered Canada with the assistance of a person who is involved in organized criminal activity. 16. (1) Paragraph 40(2)(a) of the Act is replaced by the following: (a) the permanent resident or the foreign national continues to be inadmissible for misrepresentation for a period of five years following, in the case of a determination outside Canada, a final determination of inadmissibility under subsection (1) or, in the case of a determination in Canada, the date the removal order is enforced; and (2) Section 40 of the Act is amended by adding the following after subsection (2): Inadmissible (3) A foreign national who is inadmissible under this section may not apply for permanent resident status during the period referred to in paragraph (2)(a). 17. Section 42 of the Act is renumbered as subsection 42(1) and is amended by adding the following: Exception (2) In the case of a foreign national referred to in subsection (1) who is a temporary resident or who has made an application for temporary resident status or an application to remain in Canada as a temporary resident, (a) the matters referred to in paragraph (1)(a) constitute inadmissibility only if the family member is inadmissible under section 34, 35 or 37; and (b) the matters referred to in paragraph (1)(b) constitute inadmissibility only if the foreign national is an accompanying family member of a person who is inadmissible under section 34, 35 or 37. 18. The Act is amended by adding the following after section 42: Exception — application to Minister 42.1 (1) The Minister may, on application by a foreign national, declare that the matters referred to in section 34, paragraphs 35(1)(b) and (c) and subsection 37(1) do not constitute C. 16 Immigration and R inadmissibility in respect of the foreign national if they satisfy the Minister that it is not contrary to the national interest. Exception — Minister’s own initiative (2) The Minister may, on the Minister’s own initiative, declare that the matters referred to in section 34, paragraphs 35(1)(b) and (c) and subsection 37(1) do not constitute inadmissibility in respect of a foreign national if the Minister is satisfied that it is not contrary to the national interest. Considerations (3) In determining whether to make a declaration, the Minister may only take into account national security and public safety considerations, but, in his or her analysis, is not limited to considering the danger that the foreign national presents to the public or the security of Canada. 19. Section 44 of the Act is amended by adding the following after subsection (3): Conditions — inadmissibility on grounds of security (4) If a report on inadmissibility on grounds of security is referred to the Immigration Division and the permanent resident or the foreign national who is the subject of the report is not detained, an officer shall also impose the prescribed conditions on the person. Duration of conditions (5) The prescribed conditions imposed under subsection (4) cease to apply only when (a) the person is detained; (b) the report on inadmissibility on grounds of security is withdrawn; (c) a final determination is made not to make a removal order against the person for inadmissibility on grounds of security; (d) the Minister makes a declaration under subsection 42.1(1) or (2) in relation to the person; or (e) a removal order is enforced against the person in accordance with the regulations. 2011-2012-2013 Immigration et prot 20. (1) Subsection 46(1) of the Act is amended by striking out “or” at the end of paragraph (c), by adding “or” at the end of paragraph (d) and by adding the following after paragraph (d): (e) on approval by an officer of their application to renounce their permanent resident status. (2) Section 46 of the Act is amended by adding the following after subsection (1): Effect of renunciation (1.1) A person who loses their permanent resident status under paragraph (1)(e) becomes a temporary resident for a period of six months unless they make their application to renounce their permanent resident status at a port of entry or are not physically present in Canada on the day on which their application is approved. 21. Section 53 of the Act is amended by adding the following after paragraph (a): (a.1) the form and manner in which an application to renounce permanent resident status must be made and the conditions that must be met before such an application may be approved; 22. Section 56 of the Act is renumbered as subsection 56(1) and is amended by adding the following: Conditions — inadmissibility on grounds of security (2) If an officer orders the release of a permanent resident or foreign national who is the subject of either a report on inadmissibility on grounds of security that is referred to the Immigration Division or a removal order for inadmissibility on grounds of security, the officer must also impose the prescribed conditions on the person. Duration of conditions (3) The prescribed conditions imposed under subsection (2) cease to apply only when one of the events described in paragraphs 44(5)(a) to (e) occurs. 23. Section 58 of the Act is amended by adding the following after subsection (3): C. 16 Conditions — inadmissibility on grounds of security (4) If the Immigration Division orders the release of a permanent resident or foreign national who is the subject of either a report on inadmissibility on grounds of security that is referred to the Immigration Division or a removal order for inadmissibility on grounds of security, it shall also impose the prescribed conditions on the person. Duration of conditions (5) The prescribed conditions imposed under subsection (4) cease to apply only when one of the events described in paragraphs 44(5)(a) to (e) occurs. Immigration and R 24. Subsection 64(2) of the Act is replaced by the following: Serious criminality (2) For the purpose of subsection (1), serious criminality must be with respect to a crime that was punished in Canada by a term of imprisonment of at least six months or that is described in paragraph 36(1)(b) or (c). 25. The Act is amended by adding the following after section 77: Conditions — inadmissibility on grounds of security 77.1 (1) If a certificate stating that a permanent resident or foreign national is inadmissible on grounds of security is referred to the Federal Court and no warrant for the person’s arrest and detention is issued under section 81, the Minister of Public Safety and Emergency Preparedness shall impose the prescribed conditions on the person who is named in the certificate. Duration of conditions (2) The prescribed conditions imposed under subsection (1) cease to apply only when (a) the person is detained; (b) the certificate stating that the person is inadmissible on grounds of security is withdrawn; (c) a final determination is made that the certificate is not reasonable; (d) the Minister makes a declaration under subsection 42.1(1) or (2) in relation to the person; or (e) a removal order is enforced against the person in accordance with the regulations. 2011-2012-2013 Immigration et prot 26. Section 82 of the Act is amended by adding the following after subsection (5): Conditions — inadmissibility on grounds of security (6) If the judge orders the release, under paragraph (5)(b), of a person who is named in a certificate stating that they are inadmissible on grounds of security, the judge shall also impose the prescribed conditions on the person. No review of conditions (7) The prescribed conditions imposed under subsection (6) are not subject to review under subsection (4). Variation of conditions (8) If a person is subject to the prescribed conditions imposed under subsection (6), any variation of conditions under subsection 82.1(1) or paragraph 82.2(3)(c) is not to result in the person being subject to conditions that do not include those prescribed conditions. Duration of conditions (9) The prescribed conditions imposed under subsection (6) cease to apply only when one of the events described in paragraphs 77.1(2)(a) to (e) occurs. 2008, c. 3, s. 4 27. Subsection 87.2(1) of the Act is replaced by the following: Regulations 87.2 (1) The regulations may provide for any matter relating to the application of this Division and may include provisions respecting (a) the conditions that must be imposed under subsection 77.1(1) or 82(6); and (b) the conditions and qualifications that persons must meet to be included in the list referred to in subsection 85(1) and the additional qualifications that are assets that may be taken into account for that purpose. TRANSITIONAL PROVISIONS Definition of “the Act” 28. In sections 29 to 35, “the Act” means the Immigration and Refugee Protection Act. C. 16 Humanitarian and compassionate considerations 29. Subsection 25(1) of the Act, as it read immediately before the day on which section 9 comes into force, continues to apply in respect of a request made under that subsection 25(1) if, before the day on which section 9 comes into force, no decision has been made in respect of the request. Imposition of conditions by officer 30. (1) When circumstances permit the officer to do so, an officer referred to in subsection 44(4) of the Act must impose the conditions referred to in that subsection on a permanent resident or foreign national who, on the day on which this section comes into force, Immigration and R (a) is the subject of either a report on inadmissibility on grounds of security that was referred to the Immigration Division before the day on which this section comes into force or a removal order for inadmissibility on grounds of security that was made before the day on which this section comes into force; (b) is not detained; and (c) is not subject to a release order with conditions that was made under section 58 of the Act. Deemed imposition (2) The conditions imposed under subsection (1) are deemed to have been imposed under subsection 44(4) of the Act. Imposition of conditions by Immigration Division 31. (1) On application by the Minister of Public Safety and Emergency Preparedness, the Immigration Division must vary a release order with conditions that was made under section 58 of the Act before the day on which this section comes into force in order to impose the conditions referred to in subsection 58(4) of the Act on a permanent resident or foreign national who is the subject of either a report on inadmissibility on grounds of security or a removal order for inadmissibility on grounds of security. 2011-2012-2013 Immigration et prot Deemed imposition (2) The conditions imposed under subsection (1) are deemed to have been imposed under subsection 58(4) of the Act. Appeal 32. Subsection 64(2) of the Act, as it read immediately before the day on which section 24 comes into force, continues to apply in respect of a person who had a right of appeal under subsection 63(1) of the Act before the day on which section 24 comes into force. Appeal 33. Subsection 64(2) of the Act, as it read immediately before the day on which section 24 comes into force, continues to apply in respect of a person who is the subject of a report that is referred to the Immigration Division under subsection 44(2) of the Act before the day on which section 24 comes into force. Imposition of conditions by the Minister 34. Section 77.1 of the Act applies with respect to a certificate that was referred to the Federal Court before the day on which this section comes into force. Imposition of conditions by judge 35. (1) On application by the Minister of Public Safety and Emergency Preparedness, a judge, as defined in section 76 of the Act, must vary an order that was made under paragraph 82(5)(b) of the Act before the day on which this section comes into force in order to impose the conditions referred to in subsection 82(6) of the Act on a permanent resident or foreign national who is named in a certificate stating that they are inadmissible on grounds of security. Deemed imposition (2) The conditions imposed under subsection (1) are deemed to have been imposed under subsection 82(6) of the Act. COORDINATING AMENDMENTS Bill C-31 36. (1) Subsections (2) to (11) apply if Bill C-31, introduced in the 1st session of the 41st Parliament and entitled the Protecting Canada’s Immigration System Act (referred to in this section as the “other Act”), receives royal assent. C. 16 Immigration and R (2) On the first day on which both section 3 of the other Act and section 3 of this Act are in force, subsection 6(3) of the Immigration and Refugee Protection Act is replaced by the following: Exception (3) Despite subsection (2), the Minister may not delegate the power conferred by subsection 20.1(1), section 22.1 or subsection 42.1(1) or (2) or 77(1). (3) On the first day on which both section 13 of the other Act and section 9 of this Act are in force, subsection 25(1) of the Immigration and Refugee Protection Act is replaced by the following: Humanitarian and compassionate considerations — request of foreign national 25. (1) Subject to subsection (1.2), the Minister must, on request of a foreign national in Canada who applies for permanent resident status and who is inadmissible — other than under section 34, 35 or 37 — or who does not meet the requirements of this Act, and may, on request of a foreign national outside Canada — other than a foreign national who is inadmissible under section 34, 35 or 37 — who applies for a permanent resident visa, examine the circumstances concerning the foreign national and may grant the foreign national permanent resident status or an exemption from any applicable criteria or obligations of this Act if the Minister is of the opinion that it is justified by humanitarian and compassionate considerations relating to the foreign national, taking into account the best interests of a child directly affected. (4) If section 24 of the other Act comes into force before section 22 of this Act, then that section 22 is replaced by the following: 22. Section 56 of the Act is amended by adding the following after subsection (2): Conditions — inadmissibility on grounds of security (3) If an officer orders the release of a permanent resident or foreign national who is the subject of either a report on inadmissibility on grounds of security that is referred to the Immigration Division or a removal order for inadmissibility on grounds of security, the officer must also impose the prescribed conditions on the person. 2011-2012-2013 Duration of conditions Immigration et prot (4) The prescribed conditions imposed under subsection (3) cease to apply only when one of the events described in paragraphs 44(5)(a) to (e) occurs. (5) If section 22 of this Act comes into force before section 24 of the other Act, then (a) that section 24 is deemed never to have come into force and is repealed; and (b) section 56 of the Immigration and Refugee Protection Act is amended by adding the following after subsection (1): Period of detention — designated foreign national (1.1) Despite subsection (1), a designated foreign national who is detained under this Division and who was 16 years of age or older on the day of the arrival that is the subject of the designation in question must be detained until (a) a final determination is made to allow their claim for refugee protection or application for protection; (b) they are released as a result of the Immigration Division ordering their release under section 58; or (c) they are released as a result of the Minister ordering their release under section 58.1. (6) If section 24 of the other Act comes into force on the same day as section 22 of this Act, then that section 24 is deemed to have come into force before that section 22 and subsection (4) applies as a consequence. (7) If subsection 26(2) of the other Act comes into force before section 23 of this Act, (a) that section 23 is replaced by the following: 23. Section 58 of the Act is amended by adding the following after subsection (4): C. 16 Conditions — inadmissibility on grounds of security (5) If the Immigration Division orders the release of a permanent resident or foreign national who is the subject of either a report on inadmissibility on grounds of security that is referred to the Immigration Division or a removal order for inadmissibility on grounds of security, it shall also impose the prescribed conditions on the person. Duration of conditions (6) The prescribed conditions imposed under subsection (5) cease to apply only when one of the events described in paragraphs 44(5)(a) to (e) occurs. Immigration and R (b) every reference to subsection 58(4) in section 31 of this Act is replaced by a reference to subsection 58(5). (8) If section 23 of this Act comes into force before subsection 26(2) of the other Act, then (a) that subsection 26(2) is deemed never to have come into force and is repealed; (b) section 58 of the Immigration and Refugee Protection Act is amended by adding the following after subsection (3): Conditions — designated foreign national (3.1) If the Immigration Division orders the release of a designated foreign national who was 16 years of age or older on the day of the arrival that is the subject of the designation in question, it shall also impose any condition that is prescribed. (c) every reference to subsection 58(4) in the following provisions of the Immigration and Refugee Protection Act is replaced by a reference to subsection 58(3.1): (i) paragraph 11(1.3)(a), as enacted by section 5 of the other Act, (ii) paragraph 20.2(3)(a), as enacted by section 10 of the other Act, (iii) paragraph 24(7)(a), as enacted by section 12 of the other Act, and (iv) paragraph 25(1.03)(a), as enacted by subsection 13(1) of the other Act. (9) If subsection 26(2) of the other Act comes into force on the same day as section 23 of this Act, then that subsection 26(2) is 2011-2012-2013 Immigration et prot deemed to have come into force before that section 23 and subsection (7) applies as a consequence. (10) On the first day on which both section 27 of the other Act and section 23 of this Act are in force, section 58.1 of the Immigration and Refugee Protection Act is amended by adding the following after subsection (3): Conditions — inadmissibility on grounds of security (4) If the Minister orders the release of a designated foreign national who is the subject of either a report on inadmissibility on grounds of security that is referred to the Immigration Division or a removal order for inadmissibility on grounds of security, the Minister must also impose the prescribed conditions on the person. Duration of conditions (5) The prescribed conditions imposed under subsection (4) cease to apply only when one of the events described in paragraphs 44(5)(a) to (e) occurs. (11) On the first day on which both section 28 of the other Act and section 23 of this Act are in force, section 61 of the Immigration and Refugee Protection Act is amended by adding the following after paragraph (a.2): (a.3) the conditions that an officer, the Immigration Division or the Minister must impose with respect to the release of a permanent resident or foreign national who is the subject of either a report on inadmissibility on grounds of security or a removal order for inadmissibility on grounds of security; Bill C-38 37. (1) Subsections (2) to (4) apply if Bill C-38, introduced in the 1st session of the 41st Parliament and entitled the Jobs, Growth and Long-term Prosperity Act (referred to in this section as the “other Act”), receives royal assent. (2) If section 705 of the other Act comes into force before section 12 of this Act, then (a) that section 12 is deemed never to have come into force and is repealed; and C. 16 Immigration and R (b) paragraphs 32(d.1) to (d.3) of the Immigration and Refugee Protection Act are replaced by the following: (d.1) the conditions that must or may be imposed, individually or by class, on individuals and entities — including employers and educational institutions — in respect of permanent residents and foreign nationals, or that must or may be varied or cancelled; (d.2) the power to inspect, including the power to require documents to be provided for inspection, for the purpose of verifying compliance with the conditions imposed under paragraphs (d) and (d.1); (d.3) the consequences of a failure to comply with the conditions referred to in paragraphs (d) and (d.1); (3) If section 12 of this Act comes into force before section 705 of the other Act, that section 705 is deemed never to have come into force and is repealed. (4) If section 705 of the other Act and section 12 of this Act come into force on the same day, then that section 12 is deemed to have come into force before that section 705 and subsection (3) applies as a consequence. COMING INTO FORCE Order in council 38. (1) Sections 6 to 8, 16, 17 and 20 come into force on a day or days to be fixed by order of the Governor in Council. Order in council (2) Sections 19, 22, 23, 25 to 27, 30, 31, 34 and 35 come into force on a day to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 12 An Act to amend the International Boundary Waters Treaty Act and the International River Improvements Act ASSENTED TO 19th JUNE, 2013 BILL C-383 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the International Boundary Waters Treaty Act and the International River Improvements Act”. SUMMARY This enactment amends the International Boundary Waters Treaty Act to prohibit the bulk removal of transboundary waters. Some definitions and exceptions that are currently found in regulations are transferred to the Act. The enactment also provides for measures to administer and enforce the Act. Lastly, it also makes a consequential amendment to the International River Improvements Act. 60-61-62 ELIZABETH II —————— CHAPTER 12 An Act to amend the International Boundary Waters Treaty Act and the International River Improvements Act [Assented to 19th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Transboundary Waters Protection Act. R.S., c. I-17 INTERNATIONAL BOUNDARY WATERS TREATY ACT 2. Section 2 of the International Boundary Waters Treaty Act is replaced by the following: Treaty in schedule confirmed 2. The treaty relating to the boundary waters and to questions arising along the boundary between Canada and the United States made between His Majesty, King Edward VII, and the United States, signed at Washington on January 11, 1909, and the protocol of May 5, 1910, in Schedule 1, are hereby confirmed and sanctioned. 3. (1) The portion of section 10 of the Act before the definition “boundary waters” is replaced by the following: Definitions 10. The definitions in this section apply in sections 11 to 42. (2) Section 10 of the Act is amended by adding the following in alphabetical order: 2 “analyst” « analyste » “bulk removal” « captage massif » C. 12 International Boun International Riv “analyst” means a person who is designated under section 20.1 to assist an inspector to verify compliance with this Act. “bulk removal” means the removal of water from boundary or transboundary waters and the taking of that water, whether it has been treated or not, outside the Canadian portion of the water basin — set out in Schedule 2 — in which the waters are located (a) by any means of diversion, including by pipeline, canal, tunnel, aqueduct or channel; or (b) by any other means by which more than 50 000 L of water are taken outside the water basin per day. Bulk removal does not include the taking of a manufactured product that contains water, including water and other beverages in bottles or other containers, outside a water basin. “inspector” « inspecteur » “noncommercial project” « projet non commercial » “transboundary waters” « eaux transfrontalières » “inspector” means a person who is designated under section 20.1 to verify compliance with this Act. “non-commercial project” means a project involving bulk removal in which no one is required to pay for the water that is removed. “transboundary waters” means those waters that, in their natural channels, flow across the international boundary between Canada and the United States, including those set out in Schedule 3. 4. Section 13 of the Act is replaced by the following: Purpose 13. (0.1) The purpose of this section is to prevent the risk of environmental harm resulting from bulk removal. Prohibition — removal of boundary waters (1) Despite section 11, the bulk removal of boundary waters is prohibited. Prohibition — removal of transboundary waters (2) Despite section 12, the bulk removal of transboundary waters is prohibited. 2011-2012-2013 Traité des eaux limitrophes internationales cours d’eau in Deeming (3) For the purposes of subsections (1) and (2) and the application of the treaty, bulk removal is deemed, given its cumulative effects on boundary waters and on transboundary waters that flow to the United States, to affect the natural level or flow of those waters on the other side of the international boundary. Exceptions (4) Subsections (1) and (2) do not apply in respect of boundary waters or transboundary waters that are used (a) in a vehicle, including a vessel, aircraft or train, (i) as ballast, (ii) for the operation of the vehicle, or (iii) for people, animals or goods on or in the vehicle; or (b) in a non-commercial project on a shortterm basis for firefighting or humanitarian purposes. 5. The portion of subsection 19(1) of the Act before paragraph (a) is replaced by the following: Ministerial orders 19. (1) If a person contravenes subsection 11(1), 12(1) or 13(1) or (2), the Minister may 6. The Act is amended by adding the following after section 20: ADMINISTRATION AND ENFORCEMENT Designation Power to designate 20.1 For the purposes of the administration and enforcement of this Act, the Minister may designate persons or classes of persons to exercise powers in relation to any matter referred to in the designation, including, with the approval of a provincial government, persons or classes of persons who are authorized by that government to exercise powers and carry out functions with respect to bodies of water in the province. International Boun International Riv C. 12 Powers Authority to enter Powers on entry 20.2 (1) An inspector may, for the purpose of verifying compliance with this Act, enter a place, including a vehicle, in which they have reasonable grounds to believe an object to which this Act applies is located or an activity regulated by this Act is taking place. (2) The inspector may, for that purpose, (a) examine anything in the place; (b) use any means of communication in the place or cause it to be used; (c) use any computer system in the place, or cause it to be used, to examine data contained in or available to it; (d) prepare a document, or cause one to be prepared, based on the data; (e) use any copying equipment in the place, or cause it to be used; (f) remove anything from the place for examination or copying; (g) direct any person to put any machinery, vehicle or equipment in the place into operation or to cease operating it; (h) prohibit or limit access to all or part of the place; (i) take samples of anything in the place; and (j) conduct tests on, or take measurements of, anything in the place. Dwelling-house (3) If the place is a dwelling-house, the inspector may enter it without the occupant’s consent only under the authority of a warrant issued under subsection (4). Authority to issue warrant — dwelling-house (4) On ex parte application, a justice of the peace may issue a warrant authorizing an inspector who is named in it to enter a 2011-2012-2013 Traité des eaux limitrophes internationales cours d’eau in dwelling-house, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that (a) the dwelling-house is a place referred to in subsection (1); (b) entry to the dwelling-house is necessary to verify compliance with this Act; and (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused or that consent to entry cannot be obtained from the occupant. Use of force (5) In executing a warrant to enter a dwelling-house, an inspector may use force only if the use of force has been specifically authorized in the warrant and the inspector is accompanied by a peace officer. Authority to issue warrant — non-dwellinghouses (6) On ex parte application, a justice of the peace may issue a warrant authorizing an inspector who is named in it to enter a place other than a dwelling-house, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that (a) the place is a place referred to in subsection (1); (b) entry to the place is necessary to verify compliance with this Act; (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused, that consent to entry cannot be obtained from the occupant, that entry cannot be effected without the use of force or that the place is abandoned; and (d) all reasonable attempts were made to notify the owner, operator or person in charge of the place. Waiving notice (7) The justice may waive the requirement to give notice under paragraph (6)(d) if he or she is satisfied that attempts to give the notice would be unsuccessful because the owner, operator or person in charge is absent from the justice’s jurisdiction or that it is not in the public interest to give the notice. International Boun International Riv C. 12 Stopping and detaining vehicles (8) For the purpose of verifying compliance with this Act, an inspector may, at any reasonable time, direct that any vehicle be stopped — or be moved, by the route and in the manner that they specify, to a specified place — and they may, for a reasonable time, detain that vehicle. Authority of analyst 20.3 (1) An analyst may, at an inspector’s request, accompany them into a place for the purpose of assisting them to verify compliance with this Act. Powers on entry (2) The analyst may, for that purpose, (a) examine anything in the place; (b) take samples of anything in the place; and (c) conduct tests on, or take measurements of, anything in the place. Disposition of sample 20.4 An inspector or analyst may dispose of a sample taken in the place in any manner that they consider appropriate. Entry on private property 20.5 (1) For the purpose of gaining entry to a place referred to in subsection 20.2(1), an inspector and any analyst accompanying them may enter private property and pass through it, and are not liable for doing so. For greater certainty, no person has a right to object to that use of the property and no warrant is required for the entry, unless the property is a dwellinghouse. Accompanying person (2) A person may, at the inspector’s request, accompany the inspector to assist them to gain entry to the place referred to in subsection 20.2(1) and is not liable for doing so. Assistance 20.6 The owner or person in charge of the place and every person in the place shall give all assistance that is reasonably required to enable the inspector to verify compliance with this Act and shall provide any documents, data or information that is reasonably required for that purpose. Certificate 20.7 The Minister shall provide every inspector and analyst with a certificate of designation and, on entering a place, they shall produce the certificate to the person in charge of the place on request. 2011-2012-2013 Traité des eaux limitrophes internationales cours d’eau in Immunity 20.8 An inspector and an analyst are not personally liable for anything they do or omit to do in good faith in carrying out their functions. Production of documents and samples 20.9 (1) The Minister may, for the purpose of verifying compliance with this Act, by registered letter or by a demand served personally, require any person, within any reasonable time and in any reasonable manner that may be stipulated in the letter or demand, (a) to produce at a place specified by the Minister any sample taken or any document; or (b) to conduct any tests or take any measurements or samples there. Compliance (2) Any person who is required to do anything under subsection (1) shall, despite any law to the contrary, comply with the requirement. 7. The heading before section 21 of the Act is replaced by the following: REGULATIONS AND ORDERS 8. (1) Paragraph 21(1)(b) of the Act is replaced by the following: (b) defining, for the purposes of this Act, any word or expression used in sections 11 to 42 that is not defined in this Act; (2) Paragraphs 21(1)(c) and (d) of the Act are replaced by the following: (d) specifying exceptions to the application of subsections 11(1) and 12(1); (3) Subsection 21(1) of the Act is amended by adding “and” at the end of paragraph (k) and by repealing paragraph (l). 9. The Act is amended by adding the following after section 21: Order — Schedule 3 21.01 (1) The Governor in Council may, by order, on the Minister’s recommendation, amend Schedule 3 by adding, deleting or amending the name of any transboundary waters. International Boun International Riv C. 12 Consultation (2) Before recommending that Schedule 3 be amended, the Minister is to consult with the appropriate Minister of the province where the transboundary waters are located. 10. The heading before section 22 and sections 22 to 26 of the Act are replaced by the following: OBSTRUCTION AND FALSE INFORMATION Obstruction 22. Obstructing a person designated under section 20.1 or hindering them in carrying out their functions under this Act is prohibited. Knowingly providing false or misleading information, etc. 23. (1) It is prohibited to, with respect to any matter related to this Act, knowingly (a) provide any person with false or misleading information, results or samples; or (b) file a document that contains false or misleading information. Negligently providing false or misleading information, etc. (2) It is prohibited to, with respect to any matter related to this Act, negligently (a) provide any person with false or misleading information, results or samples; or (b) file a document that contains false or misleading information. OFFENCES AND PUNISHMENT Offence 24. (1) Every person commits an offence who contravenes (a) subsection 11(1), 12(1) or 13(1) or (2) or section 22; (b) an order made by the Minister under section 19; (c) subsection 23(1); or (d) an order made by a court under this Act. Penalty — individuals (2) Every individual who commits an offence under subsection (1) is liable (a) on conviction on indictment 2011-2012-2013 Traité des eaux limitrophes internationales cours d’eau in (i) for a first offence, to a fine of not less than $15,000 and not more than $1,000,000 or to imprisonment for a term of not more than five years, or to both, and (ii) for a second or subsequent offence, to a fine of not less than $30,000 and not more than $2,000,000 or to imprisonment for a term of not more than five years, or to both; or (b) on summary conviction (i) for a first offence, to a fine of not less than $5,000 and not more than $300,000 or to imprisonment for a term of not more than six months, or to both, and (ii) for a second or subsequent offence, to a fine of not less than $10,000 and not more than $600,000 or to imprisonment for a term of not more than six months, or to both. Penalty — other persons (3) Every person, other than an individual or a corporation referred to in subsection (4), who commits an offence under subsection (1) is liable (a) on conviction on indictment (i) for a first offence, to a fine of not less than $500,000 and not more than $6,000,000, and (ii) for a second or subsequent offence, to a fine of not less than $1,000,000 and not more than $12,000,000; or (b) on summary conviction (i) for a first offence, to a fine of not less than $100,000 and not more than $4,000,000, and (ii) for a second or subsequent offence, to a fine of not less than $200,000 and not more than $8,000,000. Penalty — small revenue corporations (4) Every corporation that commits an offence under subsection (1) and that the court determines under section 29 to be a small revenue corporation is liable (a) on conviction on indictment C. 12 International Boun International Riv (i) for a first offence, to a fine of not less than $75,000 and not more than $4,000,000, and (ii) for a second or subsequent offence, to a fine of not less than $150,000 and not more than $8,000,000; or (b) on summary conviction (i) for a first offence, to a fine of not less than $25,000 and not more than $2,000,000, and (ii) for a second or subsequent offence, to a fine of not less than $50,000 and not more than $4,000,000. Offence 25. (1) Every person commits an offence who contravenes any provision of the Act or the regulations, other than a provision the contravention of which is an offence under subsection 24(1). Penalty — individuals (2) Every individual who commits an offence under subsection (1) is liable (a) on conviction on indictment (i) for a first offence, to a fine of not more than $100,000, and (ii) for a second or subsequent offence, to a fine of not more than $200,000; or (b) on summary conviction (i) for a first offence, to a fine of not more than $25,000, and (ii) for a second or subsequent offence, to a fine of not more than $50,000. Penalty — other persons (3) Every person, other than an individual or a corporation referred to in subsection (4), that commits an offence under subsection (1) is liable (a) on conviction on indictment (i) for a first offence, to a fine of not more than $500,000, and (ii) for a second or subsequent offence, to a fine of not more than $1,000,000; or 2011-2012-2013 Traité des eaux limitrophes internationales cours d’eau in (b) on summary conviction (i) for a first offence, to a fine of not more than $250,000, and (ii) for a second or subsequent offence, to a fine of not more than $500,000. Penalty — small revenue corporations (4) Every corporation that commits an offence under subsection (1) and that the court determines under section 29 to be a small revenue corporation is liable (a) on conviction on indictment (i) for a first offence, to a fine of not more than $250,000, and (ii) for a second or subsequent offence, to a fine of not more than $500,000; or (b) on summary conviction (i) for a first offence, to a fine of not more than $50,000, and (ii) for a second or subsequent offence, to a fine of not more than $100,000. Due diligence 26. A person is not to be convicted of an offence under paragraph 24(1)(a), (b) or (d) or subsection 25(1) if they establish that they exercised due diligence to prevent the commission of the offence. Continuing offence 27. If an offence under this Act is committed or continued on more than one day, it constitutes a separate offence for each day on which it is committed or continued. Deeming — second and subsequent offence 28. (1) For the purposes of sections 24 and 25, a conviction for a particular offence under this Act is deemed to be a conviction for a second or subsequent offence if the court is satisfied that the offender has been previously convicted — under any Act of Parliament, or any Act of the legislature of a province, that relates to water resource management — of a substantially similar offence. Application (2) Subsection (1) applies only to previous convictions on indictment, to previous convictions on summary conviction, and to previous convictions under any similar procedure under any Act of the legislature of a province. International Boun International Riv C. 12 Determination of small revenue corporation status 29. For the purposes of sections 24 and 25, a court may determine a corporation to be a small revenue corporation if the court is satisfied that the corporation’s gross revenues for the 12 months immediately before the day on which the subject matter of the proceedings arose — or, if it arose on more than one day, for the 12 months immediately before the first day on which the subject matter of the proceedings arose — were not more than $5,000,000. Relief from minimum fine 30. The court may impose a fine that is less than the minimum amount provided for in any of subsections 24(2) to (4) if it is satisfied, on the basis of evidence submitted to the court, that the minimum fine would cause undue financial hardship. The court shall provide reasons if it imposes a fine that is less than the minimum amount provided for in the subsection. Additional fine 31. If a person is convicted of an offence under this Act and the court is satisfied that, as a result of the commission of the offence, the person acquired any property, benefit or advantage, the court shall order the person to pay an additional fine in an amount equal to the court’s estimation of the value of that property, benefit or advantage. The additional fine may exceed the maximum amount of any fine that may otherwise be imposed under this Act. Notice to shareholders 32. If a corporation that has shareholders has been convicted of an offence under this Act, the court shall make an order directing the corporation to notify its shareholders, in the manner and within the time directed by the court, of the facts relating to the commission of the offence and of the details of the punishment imposed. Liability of directors, officers, etc., of corporation 33. If a corporation commits an offence under this Act, any director, officer, agent or mandatary of the corporation who directed, authorized, assented to, acquiesced or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the penalty provided for by this Act for an individual in respect of the offence 2011-2012-2013 Traité des eaux limitrophes internationales cours d’eau in committed by the corporation, whether or not the corporation has been prosecuted or convicted. Offences by employees, agents or mandataries 34. In any prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by the accused’s employee acting within the scope of their employment or the accused’s agent or mandatary acting within the scope of their authority, whether or not the employee, agent or mandatary is identified or has been prosecuted for the offence, unless the accused establishes that the accused exercised due diligence to prevent the commission of the offence. Fundamental purpose of sentencing 35. The fundamental purpose of sentencing for offences under this Act is to contribute to respect for this Act through the imposition of just sanctions that have as their objectives (a) to deter the offender and other persons from committing offences under this Act; (b) to denounce unlawful conduct that causes damage or risk of damage to water resources; and (c) to restore the environment harmed by the offence. Sentencing principles 36. (1) In addition to the principles and factors that the court is otherwise required to consider, including those set out in sections 718.1 to 718.21 of the Criminal Code, the court shall consider the following principles when sentencing a person who is convicted of an offence under this Act: (a) the amount of the fine should be increased to account for every aggravating factor associated with the offence, including the aggravating factors set out in subsection (2); and (b) the amount of the fine should reflect the gravity of each aggravating factor associated with the offence. Aggravating factors (2) The aggravating factors are the following: (a) the offence caused damage or risk of damage to the environment; C. 12 International Boun International Riv (b) the offence caused damage or risk of damage to any unique, particularly important or vulnerable environment; (c) the damage caused by the offence is extensive, persistent or irreparable; (d) other than in the case of a contravention of subsection 23(1), the offender committed the offence intentionally or recklessly; (e) the offender failed to take reasonable steps to prevent the commission of the offence despite having the financial means to do so; (f) by committing the offence or failing to take action to prevent its commission, the offender increased revenue or decreased costs or intended to increase revenue or decrease costs; (g) the offender committed the offence despite having been warned in writing by an inspector of the circumstances that subsequently became the subject of the offence; (h) the offender has a history of noncompliance with federal or provincial legislation that relates to water resource management; and (i) after the commission of the offence, the offender (i) attempted to conceal its commission, (ii) failed to take prompt action to prevent, mitigate or remediate its effects, or (iii) failed to take prompt action to reduce the risk of committing similar offences in the future. Absence of aggravating factor (3) The absence of an aggravating factor set out in subsection (2) is not a mitigating factor. Meaning of “damage” (4) For the purposes of paragraphs (2)(a) to (c), “damage” includes loss of use value and non-use value. 2011-2012-2013 Traité des eaux limitrophes internationales cours d’eau in Reasons (5) If the court is satisfied of the existence of one or more of the aggravating factors set out in subsection (2) but decides not to increase the amount of the fine because of the factor, the court shall give reasons for that decision. Orders of court 37. (1) If a person is convicted of an offence under this Act, in addition to any punishment imposed, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, make an order containing one or more of the following prohibitions, directions or requirements: (a) prohibiting the person from doing any act or engaging in any activity that may, in the opinion of the court, result in the continuation or repetition of the offence; (b) directing the person to take any action that the court considers appropriate to remedy or avoid any damage to the environment that resulted or may result from the commission of the offence; (c) directing the person to post a bond, provide surety or pay into court an amount of money that the court considers appropriate for the purpose of ensuring compliance with any prohibition, direction or requirement mentioned in this subsection; (d) directing the person to carry out environmental effects monitoring in the manner established by the Minister or directing the person to pay, in the manner specified by the court, an amount for the purposes of environmental effects monitoring; (e) directing the person to implement an environmental management system that meets a recognized Canadian or international standard specified by the court; (f) directing the person to pay to Her Majesty in right of Canada an amount of money that the court considers appropriate for the purpose of promoting sustainable water resource management; (g) directing the person to publish, in the manner specified by the court, the facts relating to the commission of the offence C. 12 International Boun International Riv and the details of the punishment imposed, including any orders made under this subsection; (h) directing the person to notify, at the person’s own cost and in the manner specified by the court, any person aggrieved or affected by the person’s conduct of the facts relating to the commission of the offence and of the details of the punishment imposed, including any orders made under this subsection; (i) directing the person to submit to the Minister, when requested to do so by the Minister at any time within three years after the date of conviction, any information with respect to the person’s activities that the court considers appropriate in the circumstances; (j) directing the person to compensate any person, monetarily or otherwise, in whole or in part, for the cost of any remedial or preventive action taken, caused to be taken or to be taken as a result of the act or omission that constituted the offence, including costs of assessing appropriate remedial or preventive action; (k) directing the person to perform community service, subject to any reasonable conditions that may be imposed in the order; (l) requiring the person to surrender to the Minister any licence issued under this Act to the person; (m) prohibiting the person from applying for any new licence under this Act during any period that the court considers appropriate; and (n) requiring the person to comply with any other conditions that the court considers appropriate for securing the person’s good conduct and for deterring the person and any other person from committing offences under this Act. Publication (2) If a person fails to comply with an order made under paragraph (1)(g), the Minister may, in the manner that the court directed the person to do so, publish the facts relating to the 2011-2012-2013 Traité des eaux limitrophes internationales cours d’eau in commission of the offence and the details of the punishment imposed and recover the costs of publication from the person. Debt due to Her Majesty (3) If the court makes an order under paragraph (1)(f) or (j) directing a person to pay an amount to Her Majesty in right of Canada, or if the Minister incurs publication costs under subsection (2), the amount or the costs, as the case may be, constitute a debt due to Her Majesty in right of Canada and may be recovered in any court of competent jurisdiction. Enforcement (4) If the court makes an order under paragraph (1)(j) directing a person to compensate another person, other than Her Majesty in right of Canada, that other person may, by filing the order, enter as a judgment, in the superior court of the province in which the trial was held, the amount ordered to be paid, and that judgment is enforceable against the person who was directed to pay the amount in the same manner as if it were a judgment rendered against them in that court in civil proceedings. Cancellation or suspension of licences (5) If the court makes an order under paragraph (1)(l), any licence to which the order relates is cancelled unless the court makes an order suspending it for any period that the court considers appropriate. Coming into force and duration of order (6) An order made under subsection (1) comes into force on the day on which it is made or on any other day that the court may determine and does not continue in force for more than three years after that day unless the court provides otherwise in the order. Compensation for loss of property 38. (1) If a person has been convicted of an offence under this Act, the court may, at the time sentence is imposed and on the application of the person aggrieved, order the offender to pay to the aggrieved person an amount by way of satisfaction or compensation for loss of or damage to property suffered by that person as a result of the commission of the offence. Enforcement (2) If the amount ordered to be paid is not paid without delay, the aggrieved person may, by filing the order, enter as a judgment, in the superior court of the province in which the trial was held, the amount ordered to be paid, and International Boun International Riv C. 12 that judgment is enforceable against the offender in the same manner as if it were a judgment rendered against the offender in that court in civil proceedings. Limitation period 39. No proceedings by way of summary conviction in respect of an offence under this Act may be instituted more than five years after the day on which the subject matter of the proceedings arose, unless the prosecutor and the defendant agree that they may be instituted after the five years. Publication of information about contraventions 40. (1) For the purpose of encouraging compliance with this Act and the regulations, the Minister shall maintain, in a registry accessible to the public, information about all convictions of corporations for offences under this Act. Retention (2) Information in the registry is to be maintained for a minimum of five years. INJUNCTIONS Injunctions 41. (1) If, on the application of the Minister, it appears to a court of competent jurisdiction that a person has done or is about to do or is likely to do any act or thing constituting or directed toward the commission of an offence under this Act, the court may issue an injunction ordering any person named in the application (a) to refrain from doing any act or thing that it appears to the court may constitute or be directed toward the commission of the offence; or (b) to do any act or thing that it appears to the court may prevent the commission of the offence. Notice (2) The party or parties named in the application are to be given 48 hours’ notice before the injunction is issued, unless the urgency of the situation is such that service of notice would not be in the public interest. REPORT Review — sections 24 to 41 42. (1) The Minister shall, 10 years after the day on which this section comes into force and every 10 years after that, undertake a review of sections 24 to 41. 2011-2012-2013 Report to Parliament Traité des eaux limitrophes internationales cours d’eau in (2) The Minister shall, no later than one year after the day on which the review is undertaken, cause a report on the review to be tabled in each House of Parliament. 11. The schedule to the Act is renumbered as Schedule 1. 12. The Act is amended by adding, after Schedule 1, the Schedules 2 and 3 set out in the schedule to this Act. R.S., c. I-20 CONSEQUENTIAL AMENDMENT TO THE INTERNATIONAL RIVER IMPROVEMENTS ACT 13. (1) The portion of the definition “international river improvement” before paragraph (a) in section 2 of the International River Improvements Act is replaced by the following: “international river improvement” « ouvrage destiné à l’amélioration d’un cours d’eau international » “international river improvement” means a dam, obstruction, canal, reservoir, pipeline or other work the purpose or effect of which is (2) Section 2 of the Act is amended by adding the following in alphabetical order: “boundary waters” « eaux limitrophes » “transboundary waters” « eaux transfrontalières » “boundary waters” has the same meaning as in the Preliminary Article of the treaty relating to the boundary waters and to questions arising along the boundary between Canada and the United States signed at Washington on January 11, 1909 and set out in Schedule 1 to the International Boundary Waters Treaty Act. “transboundary waters” has the same meaning as in section 10 of the International Boundary Waters Treaty Act. 14. The Act is amended by adding the following after section 4: Purpose 4.1 (1) The purpose of this section is to prevent the risk of environmental harm resulting from the permanent loss of water from Canadian ecosystems. International Boun International Riv C. 12 Prohibition (2) No licence may be issued for the construction, operation or maintenance of an international river improvement that links waters that are neither boundary waters nor transboundary waters to an international river if the purpose or effect of the improvement is to increase the annual flow of the international river at the international boundary. COMING INTO FORCE Order in council 15. The provisions of this Act come into force on a day or days to be fixed by order of the Governor in Council. 2011-2012-2013 Traité des eaux limitrophes internationales cours d’eau interna SCHEDULE (Section 12) SCHEDULE 2 (Section 10) WATER BASINS Arctic Ocean Océan Arctique Atlantic Ocean Océan Atlantique Gulf of Mexico Golfe du Mexique Hudson Bay Baie d’Hudson Pacific Ocean Océan Pacifique SCHEDULE 3 (Sections 10 and 21.01) TRANSBOUNDARY WATERS Aroostook River Aroostook, Rivière Battle Creek Battle, Ruisseau Battle Creek, East tributaries of Battle, Affluents est du ruisseau Bear River Bear, Rivière Beaver Creek Beaver, Ruisseau Belly River Belly, Rivière Bern Creek Bern, Ruisseau Big Black River Big Black, Rivière Big Muddy Creek Big Muddy, Ruisseau Big Sheep Creek Big Sheep, Ruisseau Big Sitdown Creek Big Sitdown, Ruisseau Black River Black, Rivière Châteauguay River Châteauguay, Rivière Chilliwack River Chilliwack, Rivière Columbia River Columbia, Fleuve Connecticut River, branches originating in Canada, such as Hall Stream Connecticut, Bras de la rivière (prenant leur source au Canada, tels que Hall Stream) C. 12 Cottonwood Coulee Creek Cottonwood Coulee, Ruisseau Daaquam River Daaquam, Rivière Eagle Creek Eagle, Ruisseau Firth River Firth, Rivière Flathead River Flathead, Rivière Fortymile River Fortymile, Rivière Frenchman River Frenchman, Rivière Kahtate River Kahtate, Rivière Kandik River Kandik, Rivière Kelsall River Kelsall, Rivière Kettle River Kettle, Rivière Kootenay River Kootenay, Rivière Ladue River Ladue, Rivière Lake Champlain Champlain, Lac Lake Memphrémagog Memphrémagog, Lac Little Black River Little Black, Rivière Lodge Creek Lodge, Ruisseau Long Creek Long, Ruisseau Mancha Creek Mancha, Ruisseau McEachern Creek McEachern, Ruisseau Meduxnekeag River Meduxnekeag, Rivière Milk River, North branch of Milk, Bras nord de la rivière Milk River, South branch of Milk, Bras sud de la rivière Moyie River Moyie, Rivière Myers Creek Myers, Ruisseau Nation River Nation, Rivière North Ladue River North Ladue, Rivière International Bound International River Imp 2011-2012-2013 Traité des eaux limitrophes internationales cours d’eau interna North Missisquoi River Missisquoi Nord, Rivière Okanagan River (Osoyoos Lake) Okanagan (lac Osoyoos), Rivière Old Crow River Old Crow, Rivière Orange Creek Orange, Ruisseau Pasayten River Pasayten, Rivière Pembina River Pembina, Rivière Pend-d’Oreille River Pend-d’Oreille, Rivière Pine Creek Pine, Ruisseau Poplar River, East branch of Poplar, Bras est de la rivière Poplar River, Middle branch of Poplar, Bras central de la rivière Poplar River, West fork of Poplar, Fourche ouest de la rivière Porcupine River Porcupine, Rivière Presqu’ile River Presqu’ile, Rivière Red River Red, Rivière Régis Creek Régis, Ruisseau Richelieu River Richelieu, Rivière Roch Creek Roch, Ruisseau Roseau River Roseau, Rivière Sage Creek Sage, Ruisseau St. Mary River St. Mary, Rivière Salmon River Salmon, Rivière Scottie Creek Scottie, Ruisseau Similkameen River Similkameen, Rivière Sixty Mile River Sixty Mile, Rivière Skagit River Skagit, Rivière Snag Creek Snag, Ruisseau Souris River Souris, Rivière C. 12 International Bound International River Imp South Missisquoi River Missisquoi Sud, Rivière Sprague River Mud Creek Mud de la rivière Sprague, Ruisseau Stikine River Stikine, Rivière Taku River Taku, Rivière Tatonduk River Tatonduk, Rivière Unuk River Unuk, Rivière Waterton River Waterton, Rivière White River White, Rivière Whitewater Creek, North fork of Whitewater, Fourche nord du ruisseau Whiting River Whiting, Rivière Woodpile Creek Woodpile, Ruisseau Yukon River Yukon, Fleuve Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 13 An Act to amend the Criminal Code ASSENTED TO 19th JUNE, 2013 BILL S-9 SUMMARY This enactment amends the Criminal Code to create four new offences relating to nuclear terrorism in order to implement the Amendment to the Convention on the Physical Protection of Nuclear Material and the International Convention for the Suppression of Acts of Nuclear Terrorism. 60-61-62 ELIZABETH II —————— CHAPTER 13 An Act to amend the Criminal Code [Assented to 19th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Nuclear Terrorism Act. R.S., c. C-46 CRIMINAL CODE 2001, c. 41, s. 2(1) 2. (1) Paragraph (d) of the definition “Attorney General” in section 2 of the Criminal Code is replaced by the following: (d) with respect to proceedings in relation to an offence referred to in subsection 7(3.71), or in relation to an offence referred to in paragraph (a) of the definition “terrorist activity” in subsection 83.01(1) if the act or omission was committed outside Canada but is deemed under any of subsections 7(2), (2.1) to (2.21), (3), (3.1), (3.72) and (3.73) to have been committed in Canada, means either the Attorney General of Canada or the Attorney General or Solicitor General of the province in which those proceedings are taken and includes his or her lawful deputy, (2) Section 2 of the Act is amended by adding the following in alphabetical order: “environment” « environnement » “environment” means the components of the Earth and includes (a) air, land and water, (b) all layers of the atmosphere, C. 13 Crimina (c) all organic and inorganic matter and living organisms, and (d) the interacting natural systems that include components referred to in paragraphs (a) to (c); “nuclear facility” « installation nucléaire » “nuclear facility” means (a) any nuclear reactor, including a reactor installed on a vessel, vehicle, aircraft or space object for use as an energy source in order to propel the vessel, vehicle, aircraft or space object or for any other purpose, and (b) any plant or conveyance used for the production, storage, processing or transport of nuclear material or radioactive material; “nuclear material” « matière nucléaire » “nuclear material” means (a) plutonium, except plutonium with an isotopic concentration of plutonium-238 that is greater than 80%, (b) uranium-233, (c) uranium containing uranium-233 or uranium-235 or both in an amount such that the abundance ratio of the sum of those isotopes to the isotope uranium-238 is greater than 0.72%, (d) uranium with an isotopic concentration equal to that occurring in nature, except uranium in the form of ore or ore-residue, and (e) any substance containing any material described in paragraphs (a) to (d); “radioactive material” « matière radioactive » “radioactive material” means any material that emits one or more types of ionizing radiation, such as alpha or beta particles, neutrons and gamma rays, and that is capable of, owing to its radiological or fissile properties, causing death, serious bodily harm or substantial damage to property or the environment; 3. (1) Section 7 of the Act is amended by adding the following after subsection (2.2): 2011-2012-2013 Nuclear terrorism offence committed outside Canada Code c (2.21) Despite anything in this Act or any other Act, everyone who commits an act or omission outside Canada that if committed in Canada would constitute an offence under any of sections 82.3 to 82.6, or a conspiracy or attempt to commit such an offence, or being an accessory after the fact or counselling in relation to such an offence, is deemed to have committed that act or omission in Canada if (a) the act or omission is committed on a ship that is registered or licensed, or for which an identification number has been issued, under any Act of Parliament; (b) the act or omission is committed on an aircraft that (i) is registered in Canada under regulations made under the Aeronautics Act, or (ii) is leased without crew and operated by a person who is qualified under regulations made under the Aeronautics Act to be registered as owner of an aircraft in Canada under those regulations; (c) the person who commits the act or omission is a Canadian citizen; or (d) the person who commits the act or omission is, after the commission of the act or omission, present in Canada. R.S., c. 27 (1st Supp.), s. 5(3) (2) Subsections 7(3.2) to (3.6) of the Act are repealed. 4. The heading before section 79 of the Act is replaced by the following: DANGEROUS MATERIALS AND DEVICES 5. The Act is amended by adding the following after section 82.1: Definition of “device” 82.2 For the purposes of sections 82.3 to 82.5, “device” means any of the following: (a) a nuclear explosive device; (b) a device that disperses radioactive material; C. 13 Crimina (c) a device that emits ionizing radiation and that is capable of causing death, serious bodily harm or substantial damage to property or the environment. Possession, etc., of nuclear material, radioactive material or device 82.3 Everyone who, with intent to cause death, serious bodily harm or substantial damage to property or the environment, makes a device or possesses, uses, transfers, exports, imports, alters or disposes of nuclear material, radioactive material or a device or commits an act against a nuclear facility or an act that causes serious interference with or serious disruption of its operations, is guilty of an indictable offence and liable to imprisonment for life. Use or alteration of nuclear material, radioactive material or device 82.4 Everyone who, with intent to compel a person, government or international organization to do or refrain from doing any act, uses or alters nuclear material, radioactive material or a device or commits an act against a nuclear facility or an act that causes serious interference with or serious disruption of its operations, is guilty of an indictable offence and liable to imprisonment for life. Commission of indictable offence to obtain nuclear material, etc. 82.5 Everyone who commits an indictable offence under this or any other Act of Parliament, with intent to obtain nuclear material, radioactive material or a device or to obtain access to a nuclear facility, is guilty of an indictable offence and is liable to imprisonment for life. Threats 82.6 Everyone who threatens to commit an offence under any of sections 82.3 to 82.5 is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years. Armed forces 82.7 For greater certainty, sections 82.3 to 82.6 do not apply to an act that is committed during an armed conflict and that, at the time and in the place of its commission, is in accordance with customary international law or conventional international law applicable to the conflict, or to activities undertaken by military forces of a state in the exercise of their official duties, to the extent that those activities are governed by other rules of international law. 2011-2012-2013 2001, c. 41, s. 4 Code c 6. Subparagraph (a)(v) of the definition “terrorist activity” in subsection 83.01(1) of the Act is replaced by the following: (v) the offences referred to in subsection 7(2.21) that implement the Convention on the Physical Protection of Nuclear Material, done at Vienna and New York on March 3, 1980, as amended by the Amendment to the Convention on the Physical Protection of Nuclear Material, done at Vienna on July 8, 2005 and the International Convention for the Suppression of Acts of Nuclear Terrorism, done at New York on September 14, 2005, 7. Paragraph (a) of the definition “offence” in section 183 of the Act is amended by adding the following after subparagraph (xii): (xii.01) section 82.3 (possession, etc., of nuclear material, radioactive material or device), (xii.02) section 82.4 (use or alteration of nuclear material, radioactive material or device), (xii.03) section 82.5 (commission of indictable offence to obtain nuclear material, etc.), (xii.04) section 82.6 (threats), 8. Paragraph (a.1) of the definition “primary designated offence” in section 487.04 of the Act is amended by adding the following after subparagraph (i.04): (i.041) section 82.3 (possession, etc., of nuclear material, radioactive material or device), (i.042) section 82.4 (use or alteration of nuclear material, radioactive material or device), (i.043) section 82.5 (commission of indictable offence to obtain nuclear material, etc.), (i.044) section 82.6 (threats), 2000, c. 24, s. 45 9. The portion of subsection 607(6) of the Act before paragraph (a) is replaced by the following: C. 13 Exception — foreign trials in absentia (6) A person who is alleged to have committed an act or omission outside Canada that is an offence in Canada by virtue of any of subsections 7(2) to (3.1) or (3.7), or an offence under the Crimes Against Humanity and War Crimes Act, and in respect of which the person has been tried and convicted outside Canada, may not plead autrefois convict with respect to a count that charges that offence if Crimina COMING INTO FORCE Order in council 10. This Act comes into force on a day to be fixed by order of the Governor in Council. Published under authority of the Senate of Canada Available from: Publishing and Depository Services Public Works and Government Services Canada Ottawa, Ontario K1A 0S5 Telephone: 613-941-5995 or 1-800-635-7943 Fax: 613-954-5779 or 1-800-565-7757 publications@tpsgc-pwgsc.gc.ca http://publications.gc.ca

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 11 An Act to amend the Criminal Code ASSENTED TO 19th JUNE, 2013 BILL C-37 SUMMARY This enactment amends the Criminal Code to change the rules concerning victim surcharges. 60-61-62 ELIZABETH II —————— CHAPTER 11 An Act to amend the Criminal Code [Assented to 19th June, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: ALTERNATIVE TITLE Alternative title R.S., c. C-46 2006, c. 14, s. 6 1. This Act may be cited as the Increasing Offenders’ Accountability for Victims Act. CRIMINAL CODE 2. Paragraph (b) of the definition “sentence” in section 673 of the Criminal Code is replaced by the following: (b) an order made under subsection 109(1) or 110(1), section 161, subsection 164.2(1) or 194(1), section 259, 261 or 462.37, subsection 491.1(2), 730(1) or 737(3) or section 738, 739, 742.1, 742.3, 743.6, 745.4 or 745.5, 1999, c. 25, s. 20 Victim surcharge 1999, c. 25, s. 20 3. (1) Subsection 737(1) of the Act is replaced by the following: 737. (1) An offender who is convicted, or discharged under section 730, of an offence under this Act or the Controlled Drugs and Substances Act shall pay a victim surcharge, in addition to any other punishment imposed on the offender. (2) Paragraphs 737(2)(a) and (b) of the Act are replaced by the following: C. 11 Crimina (a) 30 per cent of any fine that is imposed on the offender for the offence; or (b) if no fine is imposed on the offender for the offence, (i) $100 in the case of an offence punishable by summary conviction, and (ii) $200 in the case of an offence punishable by indictment. 1999, c. 25, s. 20 1999, c. 25, s. 20 Enforcement 1999, c. 25, s. 20 2006, c. 14, s. 7 (3) Subsections 737(5) and (6) of the Act are repealed. (4) The portion of subsection 737(9) of the Act before paragraph (a) is replaced by the following: (9) Subsections 734(3) to (7) and sections 734.3, 734.5, 734.7, 734.8 and 736 apply, with any modifications that the circumstances require, in respect of a victim surcharge imposed under subsection (1) and, in particular, (5) Subsection 737(10) of the Act is repealed. 4. Paragraph (b) of the definition “sentence” in section 785 of the Act is replaced by the following: (b) an order made under subsection 109(1) or 110(1), section 259 or 261, subsection 730(1) or 737(3) or section 738, 739, 742.1 or 742.3, COMING INTO FORCE Order in council 5. This Act comes into force on a day to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

First Session, Forty-first Parliament, 60-61-62 Elizabeth II, 2011-2012-2013 STATUTES OF CANADA 2013 CHAPTER 10 An Act to amend the Canada Post Corporation Act (library materials) ASSENTED TO 19th JUNE, 2013 BILL C-321 SUMMARY This enactment amends the Canada Post Corporation Act to provide for a reduction in the rate of postage for library materials. 60-61-62 ELIZABETH II —————— CHAPTER 10 An Act to amend the Canada Post Corporation Act (library materials) [Assented to 19th June, 2013] R.S., c. C-10 Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. Subsection 2(1) of the Canada Post Corporation Act is amended by adding the following in alphabetical order: “library material” « document de bibliothèque » “library material” means books, magazines, records, CDs, CD-ROMs, audiocassettes, videocassettes, DVDs and other audiovisual materials and other similar library materials. 2. Subsection 19(1) of the Act is amended by adding the following after paragraph (g): (g.1) providing for a reduced rate of postage for library materials lent by a library to a borrower, including by means of an interlibrary loan; 3. The Act is amended by adding the following after section 21: Library book rate 21.1 The Corporation may, with the approval of the Governor in Council, enter into an agreement with Her Majesty in right of Canada to continue the reduced rate of postage for library books. C. 10 Canada Post Corporat REPORTS Ten-year review 21.2 (1) Five years after this Act comes into force, and every ten years thereafter, the Minister must have a review undertaken of the definition “library material” and of the operation of paragraph 19(1)(g.1). Report to Parliament (2) Within one year after the review is undertaken, the Minister must submit to Parliament a report on the review. Reference to parliamentary committee (3) The report stands referred to the committee of the House of Commons, or of both Houses of Parliament, that is designated or established for that purpose, which shall (a) as soon as possible thereafter, review the report; and (b) report to the House of Commons, or to both Houses of Parliament, within one year after the laying of the report of the Minister or any further time that the House of Commons, or both Houses of Parliament, may authorize. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62 Elizabeth II, 2013 STATUTES OF CANADA 2013 CHAPTER 38 An Act to amend the Museums Act in order to establish the Canadian Museum of History and to make consequential amendments to other Acts ASSENTED TO 12th DECEMBER, 2013 BILL C-7 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Museums Act in order to establish the Canadian Museum of History and to make consequential amendments to other Acts”. SUMMARY This enactment amends the Museums Act to establish a corporation called the Canadian Museum of History that replaces the Canadian Museum of Civilization. It also sets out the purpose, capacity and powers of the Canadian Museum of History and makes consequential amendments to other Acts. 62 ELIZABETH II —————— CHAPTER 38 An Act to amend the Museums Act in order to establish the Canadian Museum of History and to make consequential amendments to other Acts [Assented to 12th December, 2013] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Canadian Museum of History Act. 1990, c. 3 MUSEUMS ACT 2. The heading before section 7 and sections 7 to 9 of the Museums Act are replaced by the following: ESTABLISHMENT OF THE CANADIAN MUSEUM OF HISTORY Establishment 7. (1) There is established a corporation to be called the Canadian Museum of History. Affiliated museums (2) The Canadian Museum of History shall include the Canadian War Museum and any other affiliated museums that the Board of the Canadian Museum of History may, by by-law, establish with the Governor in Council’s approval. PURPOSE, CAPACITY AND POWERS OF THE CANADIAN MUSEUM OF HISTORY Purpose 8. The purpose of the Canadian History is to enhance Canadians’ understanding and appreciation experiences, people and objects Museum of knowledge, of events, that reflect C. 38 Muse and have shaped Canada’s history and identity, and also to enhance their awareness of world history and cultures. Capacity and powers 9. (1) In furtherance of its purpose, the Canadian Museum of History has, subject to this Act, the capacity of a natural person and, elsewhere than in Quebec, the rights, powers and privileges of a natural person. In particular, the Canadian Museum of History may (a) collect objects of historical or cultural interest and other museum material; (b) maintain its collection by preservation, conservation or restoration or the establishment of records or documentation; (c) sell, exchange, give away, destroy or otherwise dispose of museum material in its collection and use any revenue obtained from that disposal to further its collection; (d) lend or borrow museum material on longor short-term loan; (e) organize, sponsor, arrange for or participate in travelling exhibitions, in Canada and internationally, of museum material in its collection and from other sources; (f) undertake or sponsor any research related to its purpose or to museology, and communicate the results of that research; (g) provide facilities to permit qualified individuals to use or study its collection; (h) promote knowledge and disseminate information related to its purpose, throughout Canada and internationally, by any appropriate means of education and communication; (i) establish and foster liaison with other organizations that have a purpose similar to its own; (j) share the expertise of its staff by undertaking or sponsoring training and apprenticeship programs that relate to its purpose; (k) provide or arrange for professional and technical services to other organizations that have a purpose similar to its own; Mus (l) acquire property by gift, bequest or otherwise, hold that property in trust or otherwise and expend, invest, administer and dispose of that property; (m) develop, operate and maintain branches or exhibition centres; (n) operate restaurants, lounges, parking facilities, shops and other facilities for the use of the public; (o) lease or otherwise make available any of its facilities to other persons; and (p) charge for goods, services and admission and use the revenue so obtained for its own purposes. Restriction (2) The Canadian Museum of History may deal with property only in accordance with the terms on which it was acquired or is held. 1998, c. 26, ss. 76(1) and (2)(E) 3. The heading before section 34 and sections 34 to 45 of the Act are repealed. TRANSITIONAL PROVISIONS Definitions “former museum” « ancien musée » 4. The following definitions apply in sections 5 to 10. “former museum” means the Canadian Museum of Civilization established under section 7 of the Museums Act, as it read immediately before the coming into force of section 2. “new museum” « nouveau musée » “new museum” means the Canadian Museum of History established under section 7 of the Museums Act. Continued status 5. Section 2 does not affect the status of any person who was an officer, a trustee, an employee or an agent or mandatary of the former museum immediately before the day on which that section comes into force, except that, as of that day, the person is an officer, a trustee, an employee or an agent or mandatary of the new museum. C. 38 Transfer of rights and obligations 6. All rights and property held by or in the name of or in trust for the former museum and all obligations and liabilities of the former museum are deemed to be rights, property, obligations and liabilities of the new museum. Transfer of powers and duties 7. (1) Any power or duty that is vested in or is exercisable by the former museum under a contract, lease, licence, deed, agreement or other document is vested in or is exercisable by the new museum. References (2) Every reference to the former museum in any contract, lease, licence, deed, agreement or other document executed or signed by the former museum in its own name shall, unless the context otherwise requires, be read as a reference to the new museum. Transfer of appropriations 8. Any amount appropriated, for the fiscal year in which section 2 comes into force, by an appropriation Act based on the Estimates for that year for defraying the charges and expenses of the former museum and that, on the day on which section 2 comes into force, is unexpended is deemed, on that day, to be an amount appropriated for defraying the charges and expenses of the new museum. Commencement of legal proceedings 9. Any action, suit or other legal proceeding in respect of an obligation or liability incurred by the former museum may be brought against the new museum in any court that would have had jurisdiction if the action, suit or other legal proceeding had been brought against the former museum. Continuation of legal proceedings 10. Any action, suit or other legal proceeding to which the former museum is a party that is pending in any court immediately before the day on which section 2 comes into force may be continued by or against the new museum in the same manner and to the same extent as it could have been continued by or against the former museum. Muse CONSEQUENTIAL AMENDMENTS R.S., c. A-1 2010, c. 7, s. 5 ACCESS TO INFORMATION ACT 11. Paragraph 68(c) of the Access to Information Act is replaced by the following: Mus (c) material placed in the Library and Archives of Canada, the National Gallery of Canada, the Canadian Museum of History, the Canadian Museum of Nature, the National Museum of Science and Technology, the Canadian Museum for Human Rights or the Canadian Museum of Immigration at Pier 21 by or on behalf of persons or organizations other than government institutions. R.S., c. F-11 1990, c. 3, s. 32 (Sch., subitem 2(2)) FINANCIAL ADMINISTRATION ACT 12. Part I of Schedule III to the Financial Administration Act is amended by striking out the following: Canadian Museum of Civilization Musée canadien des civilisations 13. Part I of Schedule III to the Act is amended by adding the following in alphabetical order: Canadian Museum of History Musée canadien de l’histoire R.S., c. H-4 1990, c. 3, s. 32 (Sch., item 3) HISTORIC SITES AND MONUMENTS ACT 14. Paragraph 4(1)(b) of the Historic Sites and Monuments Act is replaced by the following: (b) an officer of the Canadian Museum of History designated by the member of the Queen’s Privy Council for Canada who is designated by the Governor in Council under the Museums Act as the Minister responsible for that Museum; R.S., c. M-13; 2000, c. 8, s. 2 PAYMENTS IN LIEU OF TAXES ACT 15. Schedule I to the Payments in Lieu of Taxes Act is amended by replacing “Canadian Museum of Civilization” with “Canadian Museum of History”. 1990, c. 3, s. 32 (Sch., subitem 4(2)) 16. Schedule III to the Act is amended by striking out the following: Canadian Museum of Civilization Musée canadien des civilisations C. 38 Muse 17. Schedule III to the Act is amended by adding the following in alphabetical order: Canadian Museum of History Musée canadien de l’histoire R.S., c. P-21 2010, c. 7, s. 9 PRIVACY ACT 18. Paragraph 69(1)(b) of the Privacy Act is replaced by the following: (b) material placed in the Library and Archives of Canada, the National Gallery of Canada, the Canadian Museum of History, the Canadian Museum of Nature, the National Museum of Science and Technology, the Canadian Museum for Human Rights or the Canadian Museum of Immigration at Pier 21 by or on behalf of persons or organizations other than government institutions. R.S., c. P-36 1990, c. 3, s. 32 (Sch., subitem 8(2)) PUBLIC SERVICE SUPERANNUATION ACT 19. Part I of Schedule I to the Public Service Superannuation Act is amended by striking out the following: Canadian Museum of Civilization Musée canadien des civilisations 20. Part I of Schedule I to the Act is amended by adding the following in alphabetical order: Canadian Museum of History Musée canadien de l’histoire 1991, c. 30 PUBLIC SECTOR COMPENSATION ACT 21. Schedule II to the Public Sector Compensation Act is amended by striking out the following: Canadian Museum of Civilization Musée canadien des civilisations Mus 22. Schedule II to the Act is amended by adding the following in alphabetical order: Canadian Museum of History Musée canadien de l’histoire Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 28 An Act to implement the Free Trade Agreement between Canada and the Republic of Korea ASSENTED TO 26th NOVEMBER, 2014 BILL C-41 RECOMMENDATION His Excellency the Governor General recommends to the House Commons the appropriation of public revenue under the circumstances, the manner and for the purposes set out in a measure entitled “An Act implement the Free Trade Agreement between Canada and the Republic Korea”. of in to of SUMMARY This enactment implements the Free Trade Agreement between Canada and the Republic of Korea that was done at Ottawa on September 22, 2014. The general provisions of the enactment set out rules of interpretation and specify that no recourse may be taken on the basis of sections 9 to 15 or any order made under those sections, or on the basis of the provisions of the Free Trade Agreement, without the consent of the Attorney General of Canada. Part 1 approves the Free Trade Agreement and provides for the payment by Canada of its share of the expenditures associated with the operation of the institutional aspects of the Agreement and the power of the Governor in Council to make orders for carrying out the provisions of the enactment. Part 1 also provides protection for certain geographical indications. Part 2 amends existing laws in order to bring them into conformity with Canada’s obligations under the Free Trade Agreement between Canada and the Republic of Korea. Part 3 contains coordinating amendments and the coming into force provision. TABLE OF PROVISIONS AN ACT TO IMPLEMENT THE FREE TRADE AGREEMENT BETWEEN CANADA AND THE REPUBLIC OF KOREA SHORT TITLE 1. Canada–Korea Economic Growth and Prosperity Act INTERPRETATION 2. Definitions 3. Interpretation consistent with Agreement 4. Non-application of Act or Agreement to water 5. Construction HER MAJESTY 6. Binding on Her Majesty 7. Purpose PURPOSE CAUSES OF ACTION 8. Causes of action under sections 9 to 15 PART 1 IMPLEMENTATION OF THE AGREEMENT APPROVAL 9. Agreement approved ADMINISTRATIVE AND INSTITUTIONAL PROVISIONS 10. Canadian representative on Commission 11. Payment of expenditures PANELS, COMMITTEES, SUBCOMMITTEES, WORKING GROUPS AND OTHER BODIES 12. Powers of Minister 13. Administrative support 14. Payment of costs i ORDERS 15. Orders re Article 21.11 of Agreement PROTECTION OF GEOGRAPHICAL INDICATIONS 16. Definitions 17. Prohibited use — rice 18. Prohibited use — ginseng 19. Acquired rights 20. Exception for disuse 21. Exception for failure to take proceedings 22. Power of court to grant relief PART 2 RELATED AMENDMENTS 23–24. 25. 26–31. 32. Crown Liability and Proceedings Act Financial Administration Act Customs Act Commercial Arbitration Act 33–42. Canadian International Trade Tribunal Act 43–56. Customs Tariff 57–58. Department of Employment and Social Development Act PART 3 COORDINATING AMENDMENTS AND COMING INTO FORCE COORDINATING AMENDMENTS 59. 2014, c. 20 60. SOR/2013-163 61. January 1, 2015 or order in council COMING INTO FORCE SCHEDULE 1 SCHEDULE 2 62-63 ELIZABETH II —————— CHAPTER 28 An Act to implement the Free Trade Agreement between Canada and the Republic of Korea [Assented to 26th November, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Canada– Korea Economic Growth and Prosperity Act. INTERPRETATION Definitions “Agreement” « Accord » “Commission” « Commission » “federal law” « texte législatif fédéral » “Minister” « ministre » Interpretation consistent with Agreement 2. The following definitions apply in this Act. “Agreement” means the Free Trade Agreement between Canada and the Republic of Korea, done at Ottawa on September 22, 2014. “Commission” means the Joint Commission established under Article 20.1 of the Agreement. “federal law” means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. “Minister” means the Minister for International Trade. 3. For greater certainty, this Act and any federal law that implements a provision of the Agreement or fulfils an obligation of the Government of Canada under the Agreement is to be interpreted in a manner consistent with the Agreement. C. 28 Non-application of Act or Agreement to water 4. For greater certainty, nothing in this Act or the Agreement applies to natural surface or ground water in liquid, gaseous or solid state. Construction 5. For greater certainty, nothing in this Act, by specific mention or omission, is to be construed to affect in any manner the right of Parliament to enact legislation to implement any provision of the Agreement or fulfil any of the obligations of the Government of Canada under the Agreement. Canada–Korea Economic HER MAJESTY Binding on Her Majesty 6. This Act is binding on Her Majesty in right of Canada. PURPOSE Purpose 7. The purpose of this Act is to implement the Agreement, the objectives of which, as elaborated more specifically through its provisions, are to (a) establish a free trade area in accordance with the Agreement; (b) promote, through the expansion of reciprocal trade, the harmonious development of the economic relations between Canada and the Republic of Korea in order to create opportunities for economic development; (c) promote conditions of fair competition affecting trade between Canada and the Republic of Korea; (d) substantially increase investment opportunities in Canada and the Republic of Korea; (e) eliminate barriers to trade in goods and services in order to contribute to the harmonious development and expansion of world and regional trade; (f) enhance and enforce environmental laws and regulations and strengthen cooperation between Canada and the Republic of Korea on environmental matters; 2013-2014 Croissance économique et p (g) protect, enhance and enforce basic workers’ rights, strengthen cooperation on labour matters, and build on the respective international commitments of Canada and the Republic of Korea on labour matters; and (h) promote sustainable development. CAUSES OF ACTION Causes of action under sections 9 to 15 8. (1) No person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of sections 9 to 15 or an order made under those sections. Causes of action under the Agreement (2) Subject to Section B of Chapter 8 and Annex 18-E of the Agreement, no person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of the Agreement. PART 1 IMPLEMENTATION OF THE AGREEMENT APPROVAL Agreement approved 9. The Agreement is approved. ADMINISTRATIVE AND INSTITUTIONAL PROVISIONS Canadian representative on Commission 10. The Minister is the principal representative of Canada on the Commission. Payment of expenditures 11. The Government of Canada is to pay its appropriate share of the aggregate of any expenditures incurred by or on behalf of the Commission. C. 28 Canada–Korea Economic PANELS, COMMITTEES, SUBCOMMITTEES, WORKING GROUPS AND OTHER BODIES Powers of Minister 12. (1) The Minister may (a) appoint representatives of Canada to any committee, subcommittee, working group or other body referred to in paragraph 5 of Article 20.1 of the Agreement; (b) appoint a panellist in accordance with paragraph 3 of Article 21.7 of the Agreement; and (c) propose candidates to serve as the chair of a panel in accordance with that Article 21.7. Powers of Minister of the Environment (2) The Minister of the Environment may (a) appoint representatives of Canada to the Environmental Affairs Council referred to in Article 17.11 of the Agreement; (b) select a panellist in accordance with paragraph 1 of Annex 17-A of the Agreement; and (c) propose candidates to serve as the chair of a panel of experts, or select the chair, in accordance with paragraph 2 of that Annex. Powers of Minister of Labour (3) The Minister of Labour may (a) select a panellist in accordance with paragraph 1 of Annex 18-D of the Agreement; and (b) propose candidates to serve as the chair of a Review Panel, or select the chair, in accordance with that paragraph. Administrative support 13. The Minister is to designate an agency, division or branch of the Government of Canada to facilitate the operation of Chapter 21 of the Agreement and to provide administrative assistance to panels established under that Chapter. Payment of costs 14. The Government of Canada is to pay the costs of or its appropriate share of the costs of Croissance économique et p 2013-2014 (a) the remuneration and expenses payable to members of panels, committees, subcommittees, working groups and other bodies, to independent experts and to the assistants of panel members; and (b) the general expenses incurred by panels, committees, subcommittees, working groups and other bodies. ORDERS Orders re Article 21.11 of Agreement 15. (1) The Governor in Council may, for the purpose of suspending benefits in accordance with Article 21.11 of the Agreement, by order, do any one or more of the following: (a) suspend rights or privileges granted by Canada to the Republic of Korea or to goods of the Republic of Korea under the Agreement or any federal law; (b) modify or suspend the application of any federal law, with respect to the Republic of Korea or to goods of the Republic of Korea; (c) extend the application of any federal law to the Republic of Korea or to goods of the Republic of Korea; (d) take any other measure that the Governor in Council considers necessary. Period of order (2) Unless repealed, an order made under subsection (1) has effect for the period specified in the order. PROTECTION OF GEOGRAPHICAL INDICATIONS Definitions “ginseng” « ginseng » “protected geographical indication identifying ginseng” « indication géographique protégée visant le ginseng » 16. The following definitions apply in this section and in sections 17 to 22. “ginseng” means ginseng products classified under heading No. 12.11 or 13.02 of the schedule to the Customs Tariff. “protected geographical indication identifying ginseng” means all of the following indications: (a) GoryeoHongsam; (b) GoryeoBaeksam; (c) GoryeoSusam; C. 28 Canada–Korea Economic (d) ginseng rouge de Corée; (e) ginseng blanc de Corée; (f) ginseng frais de Corée; (g) Korean Red Ginseng; (h) Korean White Ginseng; (i) Korean Fresh Ginseng. “protected geographical indication identifying rice” « indication géographique protégée visant le riz » “protected geographical indication identifying rice” means all of the following indications: (a) IcheonSsal; (b) riz Icheon; (c) Icheon Rice. “rice” « riz » Prohibited use — rice “rice” means rice products classified under heading No. 10.06 of the schedule to the Customs Tariff. 17. A person must not use in connection with a business, as a trade-mark or otherwise, (a) a protected geographical indication identifying rice in respect of rice not originating in the Republic of Korea; or (b) a translation or transliteration in any language of a protected geographical indication identifying rice in respect of rice not originating in the Republic of Korea. Prohibited use — ginseng 18. A person must not use in connection with a business, as a trade-mark or otherwise, (a) a protected geographical indication identifying ginseng in respect of ginseng not originating in the Republic of Korea; or (b) a translation or transliteration in any language of a protected geographical indication identifying ginseng in respect of ginseng not originating in the Republic of Korea. 2013-2014 Acquired rights Croissance économique et p 19. Nothing in section 17 or 18 prevents the use of a trade-mark in association with rice or ginseng by a person who has in good faith, before the day on which this section comes into force, (a) filed an application in accordance with section 30 of the Trade-marks Act for the registration of, or secured the registration of, that trade-mark in association with rice or ginseng; or (b) acquired rights to that trade-mark in association with rice or ginseng through use. Exception — disuse 20. Nothing in section 17 or 18 prevents the use, as a trade-mark or otherwise, in connection with a business, of a protected geographical indication identifying rice or a protected geographical indication identifying ginseng — or a translation or transliteration in any language of either of those protected geographical indications — if the protected geographical indication is not or has ceased to be protected by the laws applicable to the Republic of Korea, or has fallen into disuse there. Exception — failure to take proceedings 21. Sections 17 and 18 do not apply to the use of a trade-mark by a person if no proceedings are taken to enforce those sections in respect of that person’s use of the trade-mark within five years after use of the trade-mark by that person or that person’s predecessor-in-title has become generally known in Canada or the trade-mark has been registered by that person in Canada, unless it is established that that person or that person’s predecessor-in-title first used the trade-mark with knowledge that the use was contrary to section 17 or 18, as the case may be. Power of court to issue injunction 22. (1) On application of any interested person, the Federal Court or the superior court of a province may issue an injunction if it is satisfied that any act has been done contrary to section 17 or 18. C. 28 Meaning of “interested person” (2) For the purposes of subsection (1), “interested person” means any person who is affected or reasonably apprehends that he or she may be affected by any act that is contrary to section 17 or 18. Canada–Korea Economic PART 2 RELATED AMENDMENTS R.S., c. C-50; 1990, c. 8, s. 21 CROWN LIABILITY AND PROCEEDINGS ACT 2009, c. 16, s. 25(3) 23. The definition “labour cooperation treaty” in section 20.1 of the Crown Liability and Proceedings Act is replaced by the following: “labour cooperation treaty” « traité sur le travail » “labour cooperation treaty” means a treaty, or chapter of a treaty, respecting labour cooperation referred to in Part 2 of the schedule; 24. Part 2 of the schedule to the Act is amended by adding the following in alphabetical order: Chapter 18 of the Free Trade Agreement between Canada and the Republic of Korea, done at Ottawa on September 22, 2014, as amended from time to time in accordance with Article 23.2 of that Agreement. R.S., c. F-11 FINANCIAL ADMINISTRATION ACT 25. Schedule VII to the Financial Administration Act is amended by adding the following in alphabetical order: Free Trade Agreement between Canada and the Republic of Korea, done at Ottawa on September 22, 2014. R.S., c. 1 (2nd Supp.) CUSTOMS ACT 26. Subsection 2(1) of the Customs Act is amended by adding the following in alphabetical order: “CKFTA” « ALÉCRC » “CKFTA” has the same meaning as “Agreement” in section 2 of the Canada–Korea Economic Growth and Prosperity Act; 2013-2014 “Korea” « Corée » Croissance économique et p “Korea” has the same meaning as in subsection 2(1) of the Customs Tariff; 27. Part 1 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “Korea” in column 1, a corresponding reference to “CKFTA” in column 2 and a corresponding reference to “Korea Tariff rates of customs duty under the Customs Tariff” in column 3. 28. Part 2 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CKFTA” in column 1 and a corresponding reference to “Article 4.21” in column 2. 29. Part 3 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “Korea” in column 1 and a corresponding reference to “paragraph 1 of Article 4.10 of CKFTA” in column 2. 30. Part 4 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “Korea” in column 1 and a corresponding reference to “CKFTA” in column 2. 31. Part 5 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CKFTA” in column 1 and a corresponding reference to “Chapter Four” in column 2. R.S., c. 17 (2nd Supp.) COMMERCIAL ARBITRATION ACT 32. Schedule 2 to the Commercial Arbitration Act is amended by adding, at the end of column 1, a reference to “Article 8.18 or 8.19” and a corresponding reference to “Free Trade Agreement between Canada and the Republic of Korea, done at Ottawa on September 22, 2014” in column 2. R.S., c. 47 (4th Supp.) CANADIAN INTERNATIONAL TRADE TRIBUNAL ACT 33. (1) Section 2 of the Canadian International Trade Tribunal Act is amended by adding the following after subsection (4.4): 10 Definitions C. 28 Canada–Korea Economic (4.5) In this Act, (a) “CKFTA” has the same meaning as “Agreement” in section 2 of the Canada– Korea Economic Growth and Prosperity Act; and (b) “Korea Tariff” means the rates of customs duty referred to in section 49.7 of the Customs Tariff. (2) Subsection 2(5) of the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries. 34. The Act is amended by adding the following after section 19.019: Definition of “principal cause” 19.0191 (1) In this section, “principal cause” means, in respect of a serious injury or threat of a serious injury, an important cause that is no less important than any other cause of the serious injury or threat. Emergency measures — Korea (2) The Tribunal shall inquire into and report to the Governor in Council on the question whether goods that are entitled to the benefit of the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms, and under such conditions as to alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, if the Governor in Council, on the recommendation of the Minister, refers the question to it for inquiry and report. Terms of reference (3) The Tribunal shall conduct an inquiry under subsection (2) and prepare its report in accordance with the terms of reference established by the Governor in Council or the Minister, as the case may be. Tabling of report (4) The Minister shall cause a copy of each report submitted to the Governor in Council or the Minister to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the report is so submitted. Notice of report (5) The Tribunal shall cause notice of the submission of a report to be published in the Canada Gazette. 35. The Act is amended by adding the following after section 20.06: 2013-2014 Croissance économique et p Definition of “principal cause” 20.07 (1) In this section, “principal cause” means, in respect of a serious injury or threat of a serious injury, an important cause that is no less important than any other cause of the serious injury or threat. Determination in respect of goods imported from Korea (2) Where, in an inquiry conducted under section 20 into goods imported from Korea that are specified by the Governor in Council, the Tribunal finds that the specified imported goods and goods of the same kind imported from other countries are being imported in such increased quantities, in absolute terms, and under such conditions as to alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, the Tribunal shall determine whether the specified imported goods are a principal cause of the serious injury or threat of serious injury. Determinations (3) In the case of an inquiry to which subsection (2) applies, the Tribunal shall include in its report any determinations made under that subsection. Inquiry under section 30.07 (4) In an inquiry commenced under section 30.07 into goods imported from Korea conducted pursuant to an extension request, the Tribunal shall determine whether the goods imported from Korea are a principal cause of the serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods. 2014, c. 14, s. 34 36. Section 21.1 of the Act is replaced by the following: Definition of “complaint” 21.1 In sections 23 to 30, “complaint” means a written complaint filed with the Tribunal under any of subsections 23(1) to (1.097) and, for the purposes of those sections, a complaint is properly documented if the Tribunal is satisfied that it contains or is accompanied by the information required by section 23. 37. Section 23 of the Act is amended by adding the following after subsection (1.096): C. 28 Filing of complaint — Korea Tariff (1.097) Any domestic producer of goods that are like or directly competitive with any goods being imported into Canada and that are entitled to the Korea Tariff, or any person or association acting on behalf of such a domestic producer, may file a written complaint with the Tribunal alleging that, as a result of that entitlement, the imported goods are being imported in such increased quantities, in absolute terms, and under such conditions as to alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods. Canada–Korea Economic 38. Paragraph 26(1)(a) of the Act is amended by striking out “or” at the end of subparagraph (i.96) and by adding the following after subparagraph (i.96): (i.97) in the case of a complaint filed under subsection 23(1.097), the goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms, and under such conditions as to alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, or 39. Subsection 27(1) of the Act is amended by striking out “or” at the end of paragraph (a.96) and by adding the following after paragraph (a.96): (a.97) in the case of a complaint filed under subsection 23(1.097), the goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms, and under such conditions as to alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods; or 1997, c. 36, s. 202 40. (1) The portion of subsection 30.03(1) of the Act before paragraph (a) is replaced by the following: 2013-2014 Notice of expiring orders Croissance économique et p 30.03 (1) The Tribunal shall cause to be published in the Canada Gazette a notice of the expiry date of any order that imposes a surtax on any goods under subsection 55(1), section 60, subsection 63(1) or 74(1) or (2) of the Customs Tariff or includes any goods on the Import Control List under subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act, but no notice shall be published if (2) Subsection 30.03(1) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) the total of the effective period specified in the order and any periods during which the goods were subject to a surtax imposed by an order made under subsection 74(1) or (2) of the Customs Tariff is four years. 1997, c. 36, s. 203 41. Subsection 30.04(1) of the Act is replaced by the following: Filing of request relating to extension orders 30.04 (1) Any domestic producer of goods that are like or directly competitive with any goods that are subject to an order referred to in subsection 30.03(1), or any person or association acting on behalf of any such domestic producer, may file with the Tribunal a written request that an extension order be made under subsection 63(1) or 74(7) of the Customs Tariff or subsection 5(3.2) of the Export and Import Permits Act because an order continues to be necessary to prevent or remedy serious injury to domestic producers of like or directly competitive goods. 42. The Act is amended by adding the following after section 30.26: SAFEGUARD MEASURES IN RESPECT OF KOREA Definition of “complaint” 30.27 In sections 30.28 to 30.32, “complaint” means a written complaint filed with the Tribunal under subsection 23(1.097) and, for C. 28 Canada–Korea Economic the purposes of those sections, a complaint is properly documented if the Tribunal is satisfied that it contains or is accompanied by the information required by subsection 30.28(2). Critical circumstances Contents of allegation 30.28 (1) Any domestic producer of goods that are like or directly competitive with any goods being imported into Canada and that are entitled to the Korea Tariff, or any person or association acting on behalf of such a domestic producer, may, if filing a complaint under subsection 23(1.097), include in that complaint a written allegation that as a result of that entitlement, the imported goods are being imported in such increased quantities, in absolute terms, and under such conditions as to give rise to critical circumstances. (2) The allegation must (a) state in reasonable detail the facts on which it is based; (b) state an estimate of the total percentage of Canadian production of the like or directly competitive goods that is produced by the domestic producers by whom or on whose behalf the allegation is filed; (c) be accompanied by any information that is available to the complainant to support the facts referred to in paragraph (a) and to substantiate the estimate referred to in paragraph (b); (d) be accompanied by any other information that may be required by the rules; and (e) make any other representations that the complainant considers relevant to the matter. Request for additional information 30.29 (1) The Tribunal may, within seven days after the day on which a complaint under subsection 23(1.097) is received, by notice in writing, request the complainant to provide any additional information that the Tribunal considers necessary in order for an allegation that is included in the complaint to be properly documented. Subsequent request for additional information (2) If the Tribunal receives additional information under subsection (1) or this subsection, the Tribunal may, within seven days after the 2013-2014 Croissance économique et p day on which the additional information is received, by notice in writing, request the complainant to provide any additional information that the Tribunal considers necessary in order for the allegation to be properly documented. Commencement of inquiry 30.3 (1) The Tribunal shall, within seven days after the day on which an allegation is received or, if the Tribunal has requested the complainant to provide additional information under subsection 30.29(1) or (2), within seven days after the day on which the additional information is received, determine whether the allegation is properly documented and, if the Tribunal determines that it is, commence an inquiry into the allegation if it is satisfied (a) that the information provided by the complainant and any other information examined by the Tribunal discloses a reasonable indication that (i) the goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms, and under such conditions as to constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, and (ii) delay in taking action would cause serious injury to domestic producers of like or directly competitive goods that would be difficult to repair; and (b) that the allegation is made by or on behalf of domestic producers that produce a major proportion of the domestic production of the like or directly competitive goods. Notification of decision to commence inquiry (2) If the Tribunal decides to commence an inquiry, it shall immediately (a) notify the complainant and each other interested party in writing of its decision, of the reasons for it and of the date on which any hearing in the inquiry will commence; (b) cause a notice of its decision and the date on which any hearing in the inquiry will commence to be published in the Canada Gazette; and C. 28 Canada–Korea Economic (c) send to the Minister a copy of the complaint and the information accompanying the complaint, the allegation and the information accompanying the allegation and any other relevant information examined by the Tribunal in relation to the allegation. Notification of decision not to commence inquiry (3) If the Tribunal decides not to commence an inquiry, it shall immediately notify the complainant of its decision, of the reasons for it and, if the reasons are based in whole or in part on information that was obtained from a source other than the complainant, of the fact that the decision was based in whole or in part on that information. Determination by Tribunal 30.31 (1) In an inquiry, the Tribunal shall, not later than 58 days after the day on which the complaint is received and having regard to any regulations made under paragraph 40(a), determine on the basis of available information whether (a) the evidence discloses a reasonable indication that the goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms, and under such conditions as to constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods; and (b) delay in taking action would cause serious injury to domestic producers of like or directly competitive goods that would be difficult to repair. Other matters (2) During the inquiry, the Tribunal shall examine any other matter in relation to the allegation that the Governor in Council refers to it. Report of inquiry (3) The Tribunal shall prepare a report on the inquiry and provide a copy of the report to the Governor in Council, the Minister, the complainant and any other person who made representations to the Tribunal during the inquiry. Publication of notice (4) The Tribunal shall cause a notice of the report to be given to each other interested party and to be published in the Canada Gazette. 2013-2014 Termination of inquiry Croissance économique et p 30.32 If the Tribunal determines under subsection 25(1) that the complaint in which the allegation is included is not properly documented, or determines not to commence an inquiry into the complaint under subsection 26(3), any proceeding initiated in relation to the allegation shall be terminated and the Tribunal must (a) if an inquiry has been commenced under subsection 30.3(1), notify the complainant and each other interested party in writing that the proceeding has been terminated and cause a notice of the fact that the proceeding has been terminated to be published in the Canada Gazette; or (b) if an inquiry has not been commenced, notify the complainant in writing that the proceeding has been terminated. 1997, c. 36 CUSTOMS TARIFF 43. Subsection 2(1) of the Customs Tariff is amended by adding the following in alphabetical order: “Canada–Korea Free Trade Agreement” « Accord de libre-échange Canada-Corée » “Korea” « Corée » “Canada–Korea Free Trade Agreement” has the same meaning as “Agreement” in section 2 of the Canada–Korea Economic Growth and Prosperity Act. “Korea” means the land, maritime areas and air space under the sovereignty of the Republic of Korea, and those maritime areas, including the seabed and subsoil adjacent to and beyond the outer limit of the territorial seas, over which the Republic of Korea may exercise sovereign rights or jurisdiction in accordance with international law and its domestic law. 44. Section 5 of the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries. 2014, c. 14, s. 40 45. Subparagraph 14(2)(c)(xiv) of the Act is replaced by the following: (xiv) subsection 74(1), (xv) subsection 74(2), (xvi) subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act. C. 28 Canada–Korea Economic 46. Section 27 of the Act is amended by adding the following in alphabetical order: “KRT” « TKR » “KRT” refers to the Korea Tariff. 47. The Act is amended by adding the following after section 49.6: Korea Tariff Application of KRT 49.7 (1) Subject to section 24, goods that originate in Korea are entitled to the Korea Tariff rates of customs duty. “A” final rate for KRT (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea Tariff, the Korea Tariff rate of customs duty that applies to those goods is the final rate of “Free”. “F” staging for KRT (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea Tariff, the Korea Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List. Staging for KRT (4) If “V1”, “V2”, “V3” or “V4” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea Tariff, the Korea Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “V1” is set out, (i) effective on the coming into force of this subsection, to 66.7% of the initial rate, (ii) effective on the day that is one year after the day on which this subsection comes into force, to 33.3% of the initial rate, and (iii) effective on the day that is two years after the day on which this subsection comes into force, to the final rate of “Free”; (b) if “V2” is set out, (i) effective on the coming into force of this subsection, to 80% of the initial rate, 2013-2014 Croissance économique et p (ii) effective on the day that is one year after the day on which this subsection comes into force, to 60% of the initial rate, (iii) effective on the day that is two years after the day on which this subsection comes into force, to 40% of the initial rate, (iv) effective on the day that is three years after the day on which this subsection comes into force, to 20% of the initial rate, and (v) effective on the day that is four years after the day on which this subsection comes into force, to the final rate of “Free”; (c) if “V3” is set out, (i) effective on the coming into force of this subsection, to 90% of the initial rate, (ii) effective on the day that is one year after the day on which this subsection comes into force, to 80% of the initial rate, (iii) effective on the day that is two years after the day on which this subsection comes into force, to 70% of the initial rate, (iv) effective on the day that is three years after the day on which this subsection comes into force, to 60% of the initial rate, (v) effective on the day that is four years after the day on which this subsection comes into force, to 50% of the initial rate, (vi) effective on the day that is five years after the day on which this subsection comes into force, to 40% of the initial rate, (vii) effective on the day that is six years after the day on which this subsection comes into force, to 30% of the initial rate, (viii) effective on the day that is seven years after the day on which this subsection comes into force, to 20% of the initial rate, (ix) effective on the day that is eight years after the day on which this subsection comes into force, to 10% of the initial rate, and C. 28 Canada–Korea Economic (x) effective on the day that is nine years after the day on which this subsection comes into force, to the final rate of “Free”; and (d) if “V4” is set out, (i) effective on the coming into force of this subsection, to 90.9% of the initial rate, (ii) effective on the day that is one year after the day on which this subsection comes into force, to 81.8% of the initial rate, (iii) effective on the day that is two years after the day on which this subsection comes into force, to 72.7% of the initial rate, (iv) effective on the day that is three years after the day on which this subsection comes into force, to 63.6% of the initial rate, (v) effective on the day that is four years after the day on which this subsection comes into force, to 54.5% of the initial rate, (vi) effective on the day that is five years after the day on which this subsection comes into force, to 45.5% of the initial rate, (vii) effective on the day that is six years after the day on which this subsection comes into force, to 36.4% of the initial rate, (viii) effective on the day that is seven years after the day on which this subsection comes into force, to 27.3% of the initial rate, (ix) effective on the day that is eight years after the day on which this subsection comes into force, to 18.2 per cent of the initial rate, (x) effective on the day that is nine years after the day on which this subsection comes into force, to 9.1% of the initial rate, and 2013-2014 Croissance économique et p (xi) effective on the day that is ten years after the day on which this subsection comes into force, to the final rate of “Free”. Rounding of specific rates (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent. Rounding of amounts — fraction other than 0.5 (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5. Elimination of rates less than 2% (7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately. 48. The definition “principal cause” in section 54 of the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries. 49. Section 59.1 of the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries. 50. Subsection 63(4.1) of the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries. 51. The Act is amended by adding the following after section 73: Bilateral Emergency Measures — Korea Order by Governor in Council 74. (1) Subject to subsections (3) to (9), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.0191(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.097) of that Act, that goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic C. 28 Canada–Korea Economic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order (a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.7; (b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Korea Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of (i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods for the corresponding season immediately before the order is made, and (ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods for the corresponding season immediately before the coming into force of this subsection; and (c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Korea Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of (i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and (ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection. 2013-2014 Critical circumstances Croissance économique et p (2) Subject to subsections (3) to (9), if at any time it appears to the satisfaction of the Governor in Council, further to an allegation filed under subsection 30.28(1) of the Canadian International Trade Tribunal Act, that there are critical circumstances resulting from the fact that goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order (a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.7; (b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Korea Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of (i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods for the corresponding season immediately before the order is made, and (ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods for the corresponding season immediately before the coming into force of this subsection; and (c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in C. 28 Canada–Korea Economic the Korea Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of (i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and (ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection. Duration of order under subsection (1) (3) An order under subsection (1) remains in effect for the period that is specified in the order, which shall not exceed two years. However, if the order results from a complaint filed under subsection 23(1.097) of the Canadian International Trade Tribunal Act and an order under subsection (2) has been made in the context of that complaint, the period shall not exceed two years less the number of days during which the order under subsection (2) was in effect. Duration of order under subsection (2) (4) An order under subsection (2) ceases to have effect at the beginning of the twohundredth day after the day on which the order is made. Exception — negative determination (5) Despite subsection (4), if the inquiry made by the Canadian International Trade Tribunal into the complaint filed under subsection 23(1.097) of the Canadian International Trade Tribunal Act does not result in a finding that the goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, (a) the order made under subsection (2) in the context of the same complaint ceases to have effect on the day that the Governor in Council receives the resulting report of the Canadian International Trade Tribunal under subsection 29(3) of that Act, and (b) the Governor in Council may, on the recommendation of the Minister, by order, refund any surtaxes imposed under the order made under subsection (2). 2013-2014 Croissance économique et p Exception — positive determination (6) Despite subsection (4), if the inquiry made by the Canadian International Trade Tribunal into the complaint filed under subsection 23(1.097) of the Canadian International Trade Tribunal Act results in a finding that the goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order, extend the period of the order made under subsection (2) in the context of the same complaint. The total period of the order is not to exceed two years. Extension of order (7) The Governor in Council may, on the recommendation of the Minister, by order, extend the period of an order made under subsection (1) or (2), if it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under section 30.07 of the Canadian International Trade Tribunal Act that the order continues to be necessary to prevent or remedy serious injury to, and to facilitate the adjustment of, domestic producers of like or directly competitive goods, and that there is evidence that the domestic producers are adjusting. The total period of the order is not to exceed four years. Terms and conditions (8) An order made under subsection (1) or (2) may be in effect during the period beginning on the day on which this subsection comes into force and ending (a) if the order is in respect of goods for which the Korea Tariff rate of customs duty is reduced to the final rate of “Free” over a C. 28 Canada–Korea Economic period of less than five years, on the day that is ten years after the expiry of the tariff staging period in respect of those goods; and (b) if the order is in respect of goods for which the Korea Tariff rate of customs duty is reduced to the final rate of “Free” over a period of five years or more, on the day that is fifteen years after the coming into force of this subsection. Rate of duty when an order ceases to have effect (9) If an order made under subsection (1) or (2) ceases to have effect in a particular calendar year, the rate of customs duty applicable to the goods after the order ceases to have effect is the rate of customs duty that is applicable in accordance with section 49.7. Definition of “principal cause” (10) In this section, “principal cause” means, in respect of a serious injury or threat of a serious injury, an important cause that is not less important than any other cause of the serious injury or threat. 52. Section 79 of the Act is amended by adding the following after paragraph (m): (n) subsection 74(1); (o) subsection 74(2). 53. Section 87 of the Act is amended by adding the following after subsection (2): Goods of tariff item No. 9971.00.00 (3) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the Korea Tariff is the value of the repairs or alterations made to those goods in Korea. Limitation (4) Subsection (3) ceases to have effect on the day before the day that is 10 years after the day on which this subsection comes into force. 54. (1) Paragraph 133(j) of the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries. (2) Paragraph 133(j.1) of the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries. 2013-2014 Croissance économique et p 55. The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is amended by adding, in the column “Tariff Treatment / Other”, a reference to “KRT” opposite the reference to “South Korea”. 56. (1) The List of Tariff Provisions set out in the schedule to the Act is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, above the reference to “GPT”, a reference to “KRT:”; (b) adding in the column “Preferential Tariff / Final Rate”, above the reference to “GPT”, a reference to “KRT:”; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “KRT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “KRT”, for all tariff items except those tariff items set out in Schedules 1 and 2 to this Act; (d) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “KRT” for those tariff items set out in Schedule 1 to this Act; and (e) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “KRT”, for each tariff item set out in Schedule 2 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule. (2) The Description of Goods of tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries. C. 28 Canada–Korea Economic (3) Note 1 to the Description of Goods of tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following: Note 1: The Iceland Tariff, Korea Tariff, Norway Tariff and Switzerland–Liechtenstein Tariff rate of customs duty applicable to goods classified under this tariff item shall be, in respect of the value of the repair or alteration to the goods carried out only in Iceland, Korea, Norway, Switzerland or Liechtenstein determined under section 87 of this Act, in accordance with their classification in Chapters 1 to 97. (4) The Description of Goods of tariff item No. 9990.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries. (5) The Description of Goods of tariff item No. 9992.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries. 2005, c. 34; 2013, c. 40, s. 205 DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOPMENT ACT 2014, c. 14, s. 49 57. Subsections 19.1(1) and (2) of the Department of Employment and Social Development Act are replaced by the following: Crediting to Labour Cooperation Treaties Account 19.1 (1) All moneys received by Her Majesty as a result of a monetary assessment by a panel determination under a treaty, or chapter of a treaty, respecting labour cooperation referred to in the schedule shall be paid into the Consolidated Revenue Fund and, if required under the treaty, credited to a special account in the accounts of Canada to be known as the Labour Cooperation Treaties Account. Additional credits to Account (2) If an amount is assessed against Canada by a panel determination under a treaty, or chapter of a treaty, respecting labour cooperation referred to in the schedule, an amount equal to that amount shall be credited to the Account 2013-2014 Croissance économique et p if the Account has been designated for the purposes of the treaty in accordance with its provisions. 58. The schedule to the Act is amended by adding the following in alphabetical order: Chapter 18 of the Free Trade Agreement between Canada and the Republic of Korea, done at Ottawa on September 22, 2014, as amended from time to time in accordance with Article 23.2 of that Agreement. PART 3 COORDINATING AMENDMENTS AND COMING INTO FORCE COORDINATING AMENDMENTS 2014, c. 20 59. (1) In this section, “other Act” means the Economic Action Plan 2014 Act, No. 1. (2) If section 366 of the other Act comes into force before the day on which this Act receives royal assent, then any reference to “trade-mark” in sections 17 to 21 of the English version of this Act is replaced with a reference to “trademark”. (3) If section 366 of the other Act comes into force before the day on which this Act receives royal assent, then section 19 of the English version of this Act is amended by replacing “Trade-marks” with “Trademarks”. (4) If section 366 of the other Act comes into force on the day on which this Act receives royal assent, then this Act is deemed to have received royal assent before the day on which that section 366 comes into force. SOR/2013-163 60. If section 2 of the Order Amending the Schedule to the Customs Tariff (Raw Cane Sugar) and subsection 56(1) of this Act come into force on the same day, then that section 2 is deemed to have come into force before that subsection 56(1). C. 28 Canada–Korea Economic COMING INTO FORCE January 1, 2015 or order in council 61. This Act, other than sections 59 and 60, comes into force on January 1, 2015 unless, before that day, the Governor in Council makes an order fixing a day that is after January 1, 2015 as the day on which this Act comes into force. 2013-2014 Croissance économique et prospér SCHEDU (Paragraphs 56( 0105.11.21 0105.11.22 0105.94.91 0105.94.92 0105.99.11 0105.99.12 0207.11.91 0207.11.92 0207.12.91 0207.12.92 0207.13.91 0207.13.92 0207.13.93 0207.14.22 0207.14.91 0207.14.92 0207.14.93 0207.24.11 0207.24.12 0207.24.91 0207.24.92 0207.25.11 0207.25.12 0207.25.91 0207.25.92 0207.26.10 0207.26.20 0207.26.30 0207.27.12 0207.27.91 0207.27.92 0207.27.93 0209.90.10 0209.90.20 0209.90.30 0209.90.40 0210.99.11 0210.99.12 0210.99.13 0210.99.14 0210.99.15 0210.99.16 0401.10.10 0401.10.20 0401.20.10 0401.20.20 0401.40.10 0401.40.20 0401.50.10 0401.50.20 0402.10.10 0402.10.20 0402.21.11 0402.21.12 0402.21.21 0402.21.22 0402.29.11 0402.29.12 0402.29.21 0402.29.22 0402.91.10 0402.91.20 0402.99.10 0402.99.20 0403.10.10 0403.10.20 0403.90.11 0403.90.12 0403.90.91 0403.90.92 0404.10.21 0404.10.22 0404.90.10 0404.90.20 0405.10.10 0405.10.20 0405.20.10 0405.20.20 0405.90.10 0405.90.20 0406.10.10 0406.10.20 0406.20.11 0406.20.12 0406.20.91 0406.20.92 0406.30.10 0406.30.20 0406.40.10 0406.40.20 0406.90.11 0406.90.12 0406.90.21 0406.90.22 0406.90.31 0406.90.32 0406.90.41 0406.90.42 0406.90.51 0406.90.52 0406.90.61 0406.90.62 0406.90.71 0406.90.72 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0407.1 0407.1 0407.1 0407.1 0407.2 0407.2 0407.9 0407.9 0408.1 0408.1 0408.1 0408.1 0408.9 0408.9 0408.9 0408.9 1517.1 1517.1 1517.9 1517.9 1601.0 1601.0 1601.0 1601.0 1602.2 1602.2 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1701.9 1701.9 1702.9 1702.9 C. 28 Canada–Korea Economic Growt ANNE (alinéas 56 0105.11.21 0105.11.22 0105.94.91 0105.94.92 0105.99.11 0105.99.12 0207.11.91 0207.11.92 0207.12.91 0207.12.92 0207.13.91 0207.13.92 0207.13.93 0207.14.22 0207.14.91 0207.14.92 0207.14.93 0207.24.11 0207.24.12 0207.24.91 0207.24.92 0207.25.11 0207.25.12 0207.25.91 0207.25.92 0207.26.10 0207.26.20 0207.26.30 0207.27.12 0207.27.91 0207.27.92 0207.27.93 0209.90.10 0209.90.20 0209.90.30 0209.90.40 0210.99.11 0210.99.12 0210.99.13 0210.99.14 0210.99.15 0210.99.16 0401.10.10 0401.10.20 0401.20.10 0401.20.20 0401.40.10 0401.40.20 0401.50.10 0401.50.20 0402.10.10 0402.10.20 0402.21.11 0402.21.12 0402.21.21 0402.21.22 0402.29.11 0402.29.12 0402.29.21 0402.29.22 0402.91.10 0402.91.20 0402.99.10 0402.99.20 0403.10.10 0403.10.20 0403.90.11 0403.90.12 0403.90.91 0403.90.92 0404.10.21 0404.10.22 0404.90.10 0404.90.20 0405.10.10 0405.10.20 0405.20.10 0405.20.20 0405.90.10 0405.90.20 0406.10.10 0406.10.20 0406.20.11 0406.20.12 0406.20.91 0406.20.92 0406.30.10 0406.30.20 0406.40.10 0406.40.20 0406.90.11 0406.90.12 0406.90.21 0406.90.22 0406.90.31 0406.90.32 0406.90.41 0406.90.42 0406.90.51 0406.90.52 0406.90.61 0406.90.62 0406.90.71 0406.90.72 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0407.1 0407.1 0407.1 0407.1 0407.2 0407.2 0407.9 0407.9 0408.1 0408.1 0408.1 0408.1 0408.9 0408.9 0408.9 0408.9 1517.1 1517.1 1517.9 1517.9 1601.0 1601.0 1601.0 1601.0 1602.2 1602.2 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1701.9 1701.9 1702.9 1702.9 2013-2014 Croissance économique et prospér SCHEDU (Paragraphs 56( Tariff Item Initial Ra 0105.94.10 2.82¢/kg 0105.99.90 3% 0201.10.20 26.5% 0201.20.20 26.5% 0201.30.20 26.5% 0202.10.20 26.5% 0202.20.20 26.5% 0202.30.20 26.5% 0207.11.10 8% 0207.12.10 8% 0207.13.10 4% 0207.14.10 9% 0207.41.00 8% 0207.42.00 5.5% 0207.44.00 4% 0207.45.90 4.5% 0207.51.00 8% 0207.52.00 5.5% 0207.54.00 4% 0207.55.90 4.5% 0207.60.11 8% 0207.60.19 4% 0207.60.20 5.5% 0207.60.99 4.5% 0209.90.90 11% 0210.99.19 2.5% 0302.90.00 3% 0303.90.00 3% 0305.20.00 3% 0306.11.00 5% 0306.12.10 4% 0306.14.90 5% 0306.15.00 5% 0306.19.00 5% 0306.21.00 5% 0306.22.10 4% 0306.24.00 5% 0306.25.00 5% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 0306.29.00 5% 0307.11.10 3% 0307.29.90 4% 0307.39.10 4% 0307.60.10 4% 0307.79.10 6.5% 0307.89.10 4% 0307.99.10 4% 0308.19.10 4% 0308.29.10 4% 0308.30.10 4% 0308.90.10 4% 0404.10.10 4.94¢/kg 0404.10.90 11% 0410.00.00 11% 0601.10.11 6% 0601.10.29 6% 0601.20.90 6% 0602.40.10 6% 0602.90.90 6% 0603.11.00 10.5% 0603.12.00 8% 0603.14.00 8% 0603.15.00 6% 0603.19.00 6% 0603.90.10 6.5% 0603.90.20 8% 0604.20.90 6% 0604.90.90 8% 0701.10.00 $4.94/ton 0701.90.00 $4.94/ton 0702.00.11 1.41¢/kg 0702.00.19 1.41¢/kg 0702.00.21 4.68¢/kg 0702.00.91 4.68¢/kg 0703.10.10 4.23¢/kg 0703.10.21 2.12¢/kg 0703.10.31 4.68¢/kg 0703.10.41 2.81¢/kg 0703.10.91 2.81¢/kg 0704.10.11 1.88¢/kg 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 0704.10.12 1.88¢/kg 0704.20.11 5.62¢/kg 0704.20.12 5.62¢/kg 0704.90.10 2.12¢/kg 0704.90.21 4.68¢/kg 0704.90.31 2.35¢/kg 0704.90.41 2.35¢/kg 0705.11.11 2.35¢/kg 0705.11.12 2.35¢/kg 0705.19.11 2.35¢/kg 0705.19.12 2.35¢/kg 0706.10.11 1.88¢/kg 0706.10.12 1.88¢/kg 0706.10.31 0.94¢/kg 0706.10.32 0.94¢/kg 0706.90.10 1.41¢/kg 0706.90.21 1.88¢/kg 0706.90.22 1.88¢/kg 0706.90.51 1.41¢/kg 0707.00.10 1.41¢/kg 0707.00.91 4.22¢/kg 0708.10.10 1.41¢/kg 0708.10.91 3.75¢/kg 0708.20.10 1.41¢/kg 0708.20.21 3.75¢/kg 0708.20.22 3.75¢/kg 0709.20.10 5.51¢/kg 0709.20.91 10.31¢/kg 0709.40.11 3.75¢/kg 0709.40.12 3.75¢/kg 0709.51.10 8.43¢/kg 0709.51.90 8.43¢/kg 0709.59.10 8.43¢/kg 0709.59.90 8.43¢/kg 0709.60.10 3.75¢/kg 0709.99.11 3.28¢/kg 0709.99.31 2.81¢/kg 0709.99.32 2.81¢/kg 0710.10.00 6% 0710.21.00 9.5% 0710.22.00 9.5% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 0710.29.90 9.5% 0710.40.00 9.5% 0710.80.10 19% 0710.80.20 12.5% 0710.80.30 12.5% 0710.80.40 11% 0710.80.90 9.5% 0710.90.00 12.5% 0711.40.90 10.5% 0711.51.00 8% 0711.59.00 8% 0711.90.90 8% 0712.20.00 6% 0712.31.00 6% 0712.32.90 6% 0712.33.00 6% 0712.39.19 6% 0712.90.20 6% 0712.90.90 6% 0714.30.10 9.5% 0714.40.10 9.5% 0714.50.10 9.5% 0714.90.10 9.5% 0806.10.11 1.41¢/kg 0806.10.99 6% 0808.10.90 8.5% 0808.30.10 2.12¢/kg 0808.30.91 2.81¢/kg 0809.10.10 2.12¢/kg 0809.10.91 4.68¢/kg 0809.21.11 5.64¢/kg 0809.21.90 6% 0809.29.10 5.64¢/kg 0809.29.21 5.62¢/kg 0809.29.90 6% 0809.30.10 2.82¢/kg 0809.30.21 5.62¢/kg 0809.30.90 8.5% 0809.40.10 1.06¢/kg 0809.40.21 2.81¢/kg 0809.40.31 3.75¢/kg 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 0809.40.90 8.5% 0810.10.10 5.62¢/kg 0810.10.91 5.62¢/kg 0811.10.10 5.62¢/kg 0811.10.90 12.5% 0811.20.00 6% 0811.90.10 9.37¢/kg 0811.90.20 10.5% 0812.10.90 9.37¢/kg 0812.90.20 9.37¢/kg 0812.90.90 6% 0813.30.00 6% 1001.11.10 $1.90/ton 1001.11.20 49% 1001.19.10 $1.90/ton 1001.19.20 49% 1001.91.10 $1.90/ton 1001.91.20 76.5% 1001.99.10 $1.90/ton 1001.99.20 76.5% 1003.10.11 $0.99/ton 1003.10.12 94.5% 1003.10.91 $0.99/ton 1003.10.92 21% 1003.90.11 $0.99/ton 1003.90.12 94.5% 1003.90.91 $0.99/ton 1003.90.92 21% 1101.00.10 $2.42/ton 1101.00.20 $139.83/t 1102.20.00 6% 1102.90.11 4% 1102.90.12 $213.80/t 1102.90.90 6% 1103.11.10 $2.42/ton 1103.11.20 $105.33/t 1103.19.11 3% 1103.19.12 $177.50/t 1103.20.11 3.5% 1103.20.12 $98.60/to 1103.20.21 3.5% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 1103.20.22 $15.90/to 1104.19.11 3.5% 1104.19.12 $106.50/t 1104.19.21 4% 1104.19.22 $177.50/t 1104.29.11 3.5% 1104.29.12 $113.40/t 1104.29.21 4% 1104.29.22 $177.50/t 1104.30.11 3.5% 1104.30.12 $98.60/to 1105.10.00 10.5% 1105.20.00 8.5% 1106.10.90 6% 1107.10.11 0.31¢/kg 1107.10.12 $157.00/t 1107.10.91 0.47¢/kg 1107.10.92 $160.10/t 1107.20.11 0.31¢/kg 1107.20.12 $141.50/t 1108.11.10 0.95¢/kg 1108.11.20 $237.90/t 1108.13.00 10.5% 1108.19.11 0.83¢/kg 1108.19.12 $188.50/t 1109.00.10 7.5% 1109.00.20 $397.30/t 1208.10.10 6% 1208.90.10 6% 1504.10.99 5% 1504.20.90 4.5% 1504.30.00 6.5% 1507.10.00 4.5% 1507.90.90 9.5% 1508.90.00 9.5% 1511.90.90 11% 1512.11.00 4.5% 1512.19.10 9.5% 1512.19.20 11% 1512.29.00 9.5% 1513.29.90 11% 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 1514.11.00 6% 1514.19.00 11% 1514.91.00 6% 1514.99.00 11% 1515.11.00 4.5% 1515.19.00 8% 1515.21.00 4.5% 1515.29.00 9.5% 1515.50.10 6% 1515.50.90 11% 1515.90.91 6% 1515.90.99 11% 1517.90.99 11% 1518.00.10 4.5% 1601.00.11 12.5% 1601.00.19 12.5% 1602.10.10 12.5% 1602.10.90 12.5% 1602.31.11 11% 1602.31.91 12.5% 1602.31.92 2.5% 1602.32.11 11% 1602.32.91 9.5% 1602.39.10 11% 1602.39.91 9.5% 1602.41.10 9.5% 1602.42.10 9.5% 1602.49.10 12.5% 1602.50.10 11% 1602.50.91 9.5% 1602.90.10 11% 1602.90.91 12.5% 1603.00.11 6% 1603.00.19 6% 1603.00.20 3% 1604.12.90 5% 1604.13.90 9% 1604.14.10 4.5% 1604.14.90 7% 1604.15.00 8% 1604.16.90 9% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 1604.17.00 7% 1604.19.10 7% 1604.19.90 7% 1604.20.10 11% 1604.20.20 7% 1604.20.90 7% 1604.31.00 3% 1604.32.00 3% 1605.10.00 5% 1605.30.90 4% 1605.40.10 5% 1605.40.90 5% 1605.52.00 4% 1605.53.00 4% 1605.56.00 6.5% 1605.57.00 4% 1605.58.00 4% 1605.59.10 4% 1605.59.90 4% 1605.61.00 4% 1605.62.00 4% 1605.63.00 4% 1605.69.00 4% 1701.12.90 $24.69/to 1701.13.90 $22.05/to 1701.91.90 $30.86/to 1701.99.90 $30.86/to 1702.11.00 6% 1702.19.00 6% 1702.30.90 3.5% 1702.40.00 6% 1702.60.00 3.5% 1702.90.11 $11.99/to 1702.90.12 $13.05/to 1702.90.13 $13.26/to 1702.90.14 $13.47/to 1702.90.15 $13.69/to 1702.90.16 $13.90/to 1702.90.17 $14.11/to 1702.90.18 $15.17/to 1702.90.29 2.12¢/kg 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 1702.90.40 6% 1702.90.50 8.5% 1702.90.69 $26.67/to 1702.90.89 $4.52/ton 1702.90.90 11% 1703.10.10 12.5% 1703.90.10 12.5% 1704.10.00 9.5% 1704.90.20 10% 1704.90.90 9.5% 1805.00.00 6% 1806.10.10 6% 1806.10.90 6% 1806.20.90 6% 1806.31.00 6% 1806.32.00 6% 1901.10.10 6% 1901.10.20 9.5% 1901.10.90 9.5% 1901.20.13 4% 1901.20.14 4% 1901.20.15 11.93¢/kg 1901.20.19 6% 1901.20.23 3% 1901.20.24 11.93¢/kg 1901.20.29 4.5% 1901.90.11 8.5% 1901.90.12 19.78¢/kg 1901.90.20 4.5% 1901.90.39 9.5% 1901.90.40 9.5% 1901.90.59 9.5% 1902.11.10 4% 1902.11.21 4% 1902.11.29 16.27¢/kg 1902.11.90 6% 1902.19.23 16.27¢/kg 1902.19.91 4% 1902.19.92 4% 1902.19.93 16.27¢/kg 1902.20.00 11% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 1902.30.39 4.01¢/kg 1902.30.50 11% 1902.40.10 5.5% 1902.40.20 4.5 % 1904.10.10 4% 1904.10.21 4% 1904.10.29 11.64¢/kg 1904.10.30 4% 1904.10.41 4% 1904.10.49 12.6¢/kg 1904.10.90 6% 1904.20.10 4% 1904.20.21 4% 1904.20.29 9.17¢/kg 1904.20.30 4% 1904.20.41 4% 1904.20.49 9.95¢/kg 1904.20.50 6% 1904.20.61 3% 1904.20.62 9.17¢/kg 1904.20.63 3% 1904.20.64 9.95¢/kg 1904.20.69 4.5% 1904.30.10 4% 1904.30.21 4% 1904.30.29 9.17¢/kg 1904.30.50 6% 1904.30.61 3% 1904.30.62 9.17¢/kg 1904.30.69 4.5% 1904.90.10 4% 1904.90.21 4% 1904.90.29 9.17¢/kg 1904.90.30 4% 1904.90.40 9.95¢/kg 1904.90.50 6% 1904.90.61 3% 1904.90.62 9.17¢/kg 1904.90.63 3% 1904.90.64 9.95¢/kg 1904.90.69 4.5% 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 1905.10.29 13.51¢/kg 1905.10.40 4% 1905.10.51 4% 1905.10.59 13.51¢/kg 1905.10.60 6% 1905.10.71 3% 1905.10.72 13.51¢/kg 1905.10.79 4.5% 1905.20.00 3% 1905.31.21 2% 1905.31.22 2% 1905.31.23 5.42¢/kg 1905.31.29 3% 1905.31.91 2% 1905.31.92 2% 1905.31.93 5.42¢/kg 1905.31.99 3% 1905.32.91 2% 1905.32.92 2% 1905.32.93 5.42¢/kg 1905.32.99 3% 1905.40.39 13.51¢/kg 1905.40.50 3.5% 1905.40.61 3.5% 1905.40.69 13.51¢/kg 1905.40.90 5.5% 2001.10.00 8% 2001.90.10 8% 2002.10.00 11.5% 2002.90.00 11.5% 2003.10.00 17% 2003.90.90 17% 2004.10.00 6% 2004.90.11 14.5% 2004.90.12 14.5% 2004.90.20 14% 2004.90.30 17% 2004.90.99 9.5% 2005.10.00 8% 2005.20.00 6% 2005.40.00 8% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 2005.51.90 8% 2005.59.00 8% 2005.60.00 14% 2005.70.90 8% 2005.80.00 10.5% 2005.99.11 14.5% 2005.99.19 8% 2005.99.90 8% 2006.00.10 9.5% 2007.10.00 6.5% 2007.91.00 8.5% 2007.99.10 12.5% 2007.99.90 8.5% 2008.40.10 6% 2008.40.20 9.5% 2008.40.90 9.5% 2008.50.10 6% 2008.50.90 9.5% 2008.60.10 6% 2008.60.90 12.5% 2008.70.10 6% 2008.70.90 8% 2008.80.00 8.5% 2008.97.90 6% 2008.99.10 4% 2008.99.20 4% 2008.99.40 6% 2009.50.00 12.5% 2009.61.90 9.5% 2009.69.90 9.5% 2009.71.10 8.5% 2009.71.90 4% 2009.79.19 8.5% 2009.79.90 4% 2009.89.20 9.5% 2009.90.30 6% 2009.90.40 9.5% 2102.10.10 8% 2102.10.20 6% 2103.20.10 12.5% 2103.20.90 12.5% 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 2103.30.10 3% 2103.30.20 9.5% 2103.90.10 11% 2103.90.20 8% 2103.90.90 9.5% 2104.10.00 6% 2104.20.00 11% 2105.00.10 9.5% 2106.10.00 11% 2106.90.21 6% 2106.90.29 6% 2106.90.35 8% 2106.90.39 8% 2106.90.41 6% 2106.90.42 6% 2106.90.91 10.5% 2106.90.92 10.5% 2106.90.95 8% 2106.90.98 10.5% 2106.90.99 10.5% 2201.90.00 6.5% 2202.10.00 11% 2202.90.20 3.3¢/litre 2202.90.31 11% 2202.90.32 11% 2202.90.41 11% 2202.90.49 11% 2202.90.90 11% 2204.21.10 1.87¢/litre 2204.21.21 4.68¢/litre 2206.00.11 28.16¢/lit 2206.00.12 28.16¢/lit 2206.00.18 3% 2206.00.19 3% 2206.00.21 7.74¢/litre 2206.00.22 7.74¢/litre 2206.00.31 21.12¢/lit 2206.00.39 21.12¢/lit 2206.00.41 28.16¢/lit 2206.00.49 28.16¢/lit 2206.00.63 8.52¢/litre C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 2206.00.64 9.25¢/litre 2206.00.65 10¢/litre 2206.00.66 10.73¢/lit 2206.00.67 11.48¢/lit 2206.00.68 12.21¢/lit 2206.00.71 12.95¢/lit 2206.00.72 12.95¢/lit 2207.10.10 12.28¢/lit 2207.10.90 4.92¢/litre 2207.20.11 4.92¢/litre 2207.20.12 4.92¢/litre 2207.20.19 12.28¢/lit 2207.20.90 6.5% 2208.60.00 12.28¢/lit 2208.90.21 12.28¢/lit 2208.90.29 4.92¢/litre 2301.20.19 3% 2302.30.20 $98.60/to 2302.40.12 $106.91/t 2309.90.20 10.5% 2309.90.33 3% 2309.90.34 3% 2309.90.35 3% 2309.90.36 3% 2309.90.99 8% 2401.10.99 5.5% 2401.30.00 6.5% 2402.20.00 12.5% 2402.90.00 6.5% 2403.11.00 4% 2403.19.00 4% 2403.91.90 13% 2403.99.10 5% 2403.99.20 9.5% 2403.99.90 9.5% 2710.12.20 5% 2710.19.91 5% 2710.20.10 5% 2711.19.10 12.5% 2852.90.10 6.5% 3206.11.90 6% 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 3302.90.00 5% 3303.00.00 6.5% 3304.10.00 6.5% 3304.20.00 6.5% 3304.30.00 6.5% 3304.91.00 6.5% 3304.99.90 6.5% 3305.10.00 6.5% 3305.20.00 6.5% 3305.30.00 6.5% 3305.90.00 6.5% 3306.10.00 6.5% 3306.20.00 8% 3306.90.00 6.5% 3307.10.00 6.5% 3307.20.00 6.5% 3307.30.00 6.5% 3307.41.00 6.5% 3307.49.00 6.5% 3307.90.00 6.5% 3401.11.90 6.5% 3401.19.00 6.5% 3401.20.90 6.5% 3401.30.00 6.5% 3407.00.10 6.5% 3407.00.20 6.5% 3502.20.00 6.5% 3502.90.00 6.5% 3503.00.90 8% 3505.10.19 8% 3505.10.20 6.5% 3505.20.90 8% 3917.32.90 6.5% 3917.33.00 6.5% 3917.39.90 6.5% 3918.10.10 6.5% 3918.10.90 6.5% 3918.90.10 6.5% 3918.90.90 6.5% 3919.10.20 6.5% 3919.10.99 6.5% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 3922.10.00 6.5% 3923.21.90 6.5% 3923.29.90 6.5% 3923.30.90 6.5% 3923.50.90 6.5% 3923.90.90 6.5% 3925.10.00 6.5% 3925.20.00 6.5% 3925.30.00 6.5% 3925.90.00 6.5% 3926.10.00 6.5% 3926.20.91 6.5% 3926.20.92 6.5% 3926.90.99 6.5% 4011.10.00 7% 4011.20.00 7% 4011.61.90 6.5% 4011.62.90 6.5% 4011.63.90 6.5% 4011.69.90 6.5% 4011.92.90 6.5% 4011.93.90 6.5% 4011.94.90 6.5% 4011.99.90 6.5% 4012.20.20 6.5% 4012.20.90 6.5% 4012.90.90 6.5% 4013.10.00 6.5% 4015.19.90 15.5% 4015.90.90 14% 4016.91.00 7% 4016.99.30 6.5% 4016.99.90 6.5% 4201.00.90 7% 4202.11.00 11% 4202.12.10 11% 4202.12.90 11% 4202.19.00 11% 4202.21.00 10% 4202.22.10 10.5% 4202.22.90 10.5% 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 4202.29.00 10.5% 4202.31.00 8.5% 4202.32.10 8% 4202.32.90 8% 4202.39.00 9.5% 4202.91.20 11% 4202.91.90 7% 4202.92.20 10% 4202.92.90 7% 4202.99.90 7% 4203.29.10 7% 4203.29.90 15.5% 4203.30.00 9.5% 4203.40.00 8% 4303.10.10 15.5% 4303.10.20 14% 4303.10.90 8% 4303.90.00 10% 4304.00.00 15.5% 5207.10.00 8% 5406.00.10 8% 5511.10.00 8% 5511.20.00 8% 5601.21.30 14% 5601.22.50 16% 5607.29.20 10% 5607.29.90 10% 5607.49.20 10% 5607.49.90 10% 5607.50.20 10% 5607.50.90 10% 5607.90.20 10% 5607.90.90 10% 5608.11.90 14% 5608.19.90 14% 5608.90.90 13% 5609.00.00 14% 5701.10.10 13% 5701.10.90 6.5% 5701.90.10 12.5% 5701.90.90 6.5% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 5702.10.00 12.5% 5702.31.00 12.5% 5702.32.00 12.5% 5702.39.00 12.5% 5702.41.00 12.5% 5702.42.00 14% 5702.49.00 14% 5702.50.10 6.5% 5702.50.90 12.5% 5702.91.00 12.5% 5702.92.00 14% 5702.99.10 6.5% 5702.99.90 12.5% 5703.10.10 12.5% 5703.10.90 10% 5703.20.10 12.5% 5703.20.90 10% 5703.30.10 12.5% 5703.30.90 10% 5703.90.10 12.5% 5703.90.90 10% 5704.10.00 12.5% 5704.90.00 12.5% 5705.00.00 12% 5805.00.90 14% 5901.90.10 7% 5904.10.00 7% 5904.90.10 13.5% 5904.90.90 18% 5905.00.10 5% 5905.00.90 14% 5907.00.29 14% 5908.00.90 14% 5909.00.10 12% 6101.20.00 18% 6101.30.00 18% 6101.90.00 18% 6102.10.00 18% 6102.20.00 18% 6102.30.00 18% 6102.90.00 18% 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 6103.10.10 18% 6103.10.90 18% 6103.22.00 18% 6103.23.00 18% 6103.29.00 18% 6103.31.00 18% 6103.32.00 18% 6103.33.00 18% 6103.39.10 18% 6103.39.90 18% 6103.41.00 18% 6103.42.00 18% 6103.43.00 18% 6103.49.00 18% 6104.13.00 18% 6104.19.00 18% 6104.22.00 18% 6104.23.00 18% 6104.29.00 18% 6104.31.00 18% 6104.32.00 18% 6104.33.00 18% 6104.39.10 18% 6104.39.90 18% 6104.41.00 18% 6104.42.00 18% 6104.43.00 18% 6104.44.00 18% 6104.49.00 18% 6104.51.00 18% 6104.52.00 18% 6104.53.00 18% 6104.59.10 18% 6104.59.90 18% 6104.61.00 18% 6104.62.00 18% 6104.63.00 18% 6104.69.00 18% 6105.10.00 18% 6105.20.00 18% 6105.90.00 18% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 6106.10.00 18% 6106.20.00 18% 6106.90.00 18% 6107.11.00 18% 6107.12.00 18% 6107.19.00 18% 6107.21.00 18% 6107.22.00 18% 6107.29.00 18% 6107.91.00 18% 6107.99.00 18% 6108.11.00 18% 6108.19.00 18% 6108.21.00 18% 6108.22.00 18% 6108.29.00 18% 6108.31.00 18% 6108.32.00 18% 6108.39.00 18% 6108.91.00 18% 6108.92.00 18% 6108.99.00 18% 6109.10.00 18% 6109.90.00 18% 6110.11.10 18% 6110.11.90 18% 6110.12.10 18% 6110.12.90 18% 6110.19.10 18% 6110.19.90 18% 6110.20.00 18% 6110.30.00 18% 6110.90.00 18% 6112.11.00 18% 6112.12.00 18% 6112.19.00 18% 6112.20.00 18% 6112.31.00 18% 6112.39.00 18% 6112.41.00 18% 6112.49.00 18% 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 6113.00.20 10% 6113.00.90 18% 6114.20.00 18% 6114.30.00 18% 6114.90.00 18% 6115.10.10 18% 6115.10.91 16% 6115.10.99 16% 6115.21.00 18% 6115.22.00 18% 6115.29.00 18% 6115.30.00 16% 6115.94.00 16% 6115.95.00 16% 6115.96.00 16% 6115.99.00 16% 6116.10.00 18% 6116.91.00 18% 6116.92.00 18% 6116.93.00 18% 6116.99.00 18% 6117.10.90 18% 6117.80.10 12% 6117.80.90 18% 6117.90.20 10% 6117.90.90 18% 6201.11.00 18% 6201.12.00 17% 6201.13.00 18% 6201.19.00 17% 6201.91.00 18% 6201.92.10 18% 6201.92.90 17% 6201.93.00 17% 6201.99.00 17% 6202.11.00 18% 6202.12.00 17% 6202.13.00 18% 6202.19.00 16% 6202.91.00 18% 6202.92.00 17% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 6202.93.00 18% 6202.99.00 17% 6203.11.00 18% 6203.12.00 18% 6203.19.10 17% 6203.19.90 17% 6203.22.00 17% 6203.23.00 18% 6203.29.10 18% 6203.29.90 17% 6203.31.00 18% 6203.32.00 17% 6203.33.00 18% 6203.39.10 17% 6203.39.90 17% 6203.41.00 18% 6203.42.00 17% 6203.43.00 18% 6203.49.00 18% 6204.11.00 18% 6204.12.00 17% 6204.13.00 18% 6204.19.10 18% 6204.19.90 18% 6204.21.00 18% 6204.22.00 17% 6204.23.00 18% 6204.29.00 17% 6204.31.00 18% 6204.32.00 17% 6204.33.00 18% 6204.39.10 17% 6204.39.90 17% 6204.41.00 18% 6204.42.00 17% 6204.43.00 18% 6204.44.00 18% 6204.49.00 16% 6204.51.00 18% 6204.52.00 17% 6204.53.00 18% 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 6204.59.10 17% 6204.59.90 17% 6204.61.00 18% 6204.62.00 17% 6204.63.00 18% 6204.69.00 17% 6205.20.00 17% 6205.30.00 18% 6205.90.10 18% 6205.90.90 18% 6206.10.00 16% 6206.20.00 18% 6206.30.00 17% 6206.40.00 18% 6206.90.00 17% 6207.11.00 17% 6207.19.00 18% 6207.21.00 17% 6207.22.00 18% 6207.29.00 16% 6207.91.00 17% 6207.99.10 18% 6207.99.90 17% 6208.11.00 18% 6208.19.00 17% 6208.21.00 17% 6208.22.00 18% 6208.29.00 16% 6208.91.00 17% 6208.92.00 18% 6208.99.00 16% 6210.10.90 18% 6210.20.00 18% 6210.30.00 18% 6210.40.90 18% 6210.50.90 18% 6211.11.00 18% 6211.12.90 18% 6211.20.00 18% 6211.32.00 17% 6211.33.10 7.5% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 6211.33.90 18% 6211.39.10 18% 6211.39.90 17% 6211.42.00 17% 6211.43.10 6% 6211.43.20 7.5% 6211.43.90 18% 6211.49.10 6% 6211.49.20 7.5% 6211.49.91 18% 6211.49.99 17% 6212.10.00 18% 6212.20.00 18% 6212.30.00 18% 6212.90.00 18% 6213.20.00 9% 6213.90.10 9% 6213.90.90 13% 6214.10.90 9% 6214.20.90 18% 6214.30.90 18% 6214.40.00 18% 6214.90.00 18% 6215.10.00 16% 6215.20.00 18% 6215.90.00 18% 6216.00.00 18% 6217.10.10 7.5% 6217.10.90 15% 6301.10.00 17% 6301.20.00 17% 6301.30.00 17% 6301.40.00 17% 6301.90.00 17% 6302.10.00 18% 6302.21.00 17% 6302.22.00 18% 6302.29.00 17% 6302.31.00 17% 6302.32.00 18% 6302.39.00 17% 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 6302.40.00 18% 6302.51.00 17% 6302.53.10 7.5% 6302.53.90 18% 6302.59.10 9% 6302.59.90 17% 6302.60.00 17% 6302.91.00 17% 6302.93.00 18% 6302.99.10 16% 6302.99.90 17% 6303.12.00 18% 6303.19.00 18% 6303.91.00 17% 6303.92.10 18% 6303.92.90 18% 6303.99.00 18% 6304.11.00 18% 6304.19.00 18% 6304.91.10 15.5% 6304.91.90 18% 6304.92.10 15.5% 6304.92.90 17% 6304.93.10 15.5% 6304.93.90 18% 6304.99.10 15.5% 6304.99.90 17% 6305.10.00 5% 6305.20.00 17% 6305.32.00 18% 6305.33.00 18% 6305.39.00 18% 6305.90.00 5% 6306.12.00 18% 6306.19.00 17% 6306.22.00 18% 6306.29.00 17% 6306.30.00 16% 6306.40.00 12% 6306.90.10 17% 6306.90.90 18% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 6307.10.10 17% 6307.10.90 17% 6307.20.00 17% 6307.90.20 7.5% 6307.90.30 12% 6307.90.40 17% 6307.90.50 14% 6307.90.91 9% 6307.90.92 16% 6307.90.93 17% 6307.90.99 18% 6308.00.00 18% 6309.00.90 18% 6401.10.11 20% 6401.10.19 20% 6401.10.20 20% 6401.92.11 20% 6401.92.12 20% 6401.92.30 20% 6401.92.91 20% 6401.99.11 20% 6401.99.19 20% 6401.99.20 20% 6402.19.10 17.5% 6402.20.11 16% 6402.20.19 16% 6402.20.20 18% 6402.91.10 17.5% 6402.91.90 17.5% 6402.99.10 17.5% 6403.20.00 18% 6403.40.00 18% 6403.51.00 18% 6403.59.20 11% 6403.59.90 18% 6403.91.00 18% 6403.99.30 11% 6404.11.11 16% 6404.11.19 16% 6404.11.91 18% 6404.19.20 7.5% 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 6404.19.30 16% 6404.19.90 18% 6404.20.90 18% 6405.10.90 18% 6405.20.20 18% 6405.20.90 18% 6405.90.00 18% 6406.10.91 8% 6406.90.30 10% 6504.00.90 12.5% 6505.00.10 15.5% 6505.00.39 12.5% 6505.00.40 12.5% 6505.00.90 15.5% 6506.10.90 8.5% 6506.91.00 9% 6506.99.10 5% 6506.99.20 8% 6506.99.90 12.5% 6601.10.00 7% 6601.91.00 7.5% 6601.99.00 7.5% 6602.00.90 7% 6702.90.90 6.5% 6704.11.00 15.5% 6704.19.00 15.5% 6704.20.00 15.5% 6704.90.00 15.5% 6812.91.00 15.5% 6813.20.19 5% 6813.81.90 5% 6908.90.90 8% 6912.00.90 7% 7113.11.90 8.5% 7113.19.90 6.5% 7113.20.90 8.5% 7117.19.90 8.5% 7117.90.00 8.5% 7302.30.90 6.5% 7307.29.20 4.5% 7315.20.00 6% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 7319.40.90 7% 7319.90.10 7% 7321.11.10 8% 7321.11.90 8% 7321.12.00 8% 7321.19.10 8% 7321.19.90 8% 7321.81.00 7% 7321.82.00 7% 7321.89.00 7% 7321.90.21 8% 7321.90.22 8% 7321.90.23 8% 7321.90.29 8% 7321.90.90 8% 7322.90.10 7.5% 7323.10.00 6.5% 7323.91.00 6.5% 7323.92.00 6.5% 7323.94.00 6.5% 7323.99.00 6.5% 7324.10.00 7% 7324.90.00 6.5% 7325.99.91 6% 7325.99.99 6.5% 7326.19.90 6.5% 7326.20.00 6.5% 7326.90.90 6.5% 7610.10.00 6.5% 7610.90.90 6.5% 7612.10.00 6.5% 7612.90.10 6.5% 7612.90.90 6.5% 7615.10.00 6.5% 7615.20.00 6.5% 7616.91.00 6.5% 7616.99.90 6.5% 8201.10.00 5% 8201.30.90 6% 8201.40.90 6% 8201.90.29 6% 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 8201.90.90 6.5% 8202.10.00 7% 8203.20.00 6.5% 8203.30.90 6.5% 8203.40.00 6.5% 8204.11.00 7% 8204.12.00 7% 8204.20.00 6.5% 8205.10.90 7% 8205.20.90 7% 8205.30.00 7% 8205.40.00 7% 8205.51.90 6.5% 8205.59.90 6.5% 8205.70.90 6.5% 8205.90.10 7% 8206.00.00 6.5% 8211.10.10 11% 8211.10.90 7% 8211.91.10 7% 8211.91.90 11% 8211.92.00 7% 8211.93.00 5% 8211.95.19 11% 8212.10.00 6.5% 8212.20.00 6% 8213.00.10 11% 8213.00.30 6.5% 8214.10.00 6.5% 8214.20.00 6.5% 8214.90.90 7% 8215.10.10 11% 8215.10.90 7% 8215.20.10 11% 8215.20.90 6.5% 8215.91.10 11% 8215.91.90 7% 8215.99.10 11% 8215.99.90 6.5% 8301.10.00 6.5% 8301.40.90 6.5% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 8301.70.90 6.5% 8302.30.90 6% 8302.60.90 6.5% 8303.00.00 6.5% 8304.00.00 6.5% 8305.20.00 6.5% 8305.90.00 6.5% 8306.10.90 6.5% 8306.21.00 5% 8306.29.00 6.5% 8306.30.00 6% 8310.00.00 7% 8414.51.10 8% 8415.82.91 6% 8418.10.90 8% 8418.21.00 8% 8418.29.00 8% 8418.30.10 8% 8418.40.10 8% 8418.50.10 7% 8418.50.21 6% 8418.69.20 7% 8418.91.20 6% 8419.11.00 6.5% 8422.11.90 8% 8424.10.00 6.5% 8450.12.00 8% 8450.19.00 8% 8451.21.00 8% 8451.30.10 6% 8451.40.10 6% 8452.90.10 9% 8476.21.10 6% 8476.89.10 6% 8506.10.90 7% 8506.30.00 7% 8506.40.00 7% 8506.50.90 7% 8506.60.00 7% 8506.80.90 7% 8507.20.90 7% 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 8507.30.90 7% 8507.40.90 7% 8507.50.90 7% 8507.60.90 7% 8507.80.90 7% 8509.40.10 8% 8509.80.10 8% 8510.20.10 6% 8512.10.00 5.5% 8512.30.90 6.5% 8512.40.00 6% 8513.10.90 7% 8516.10.90 6.5% 8516.29.00 7% 8516.32.90 6.5% 8516.60.20 8% 8516.60.90 8% 8516.71.10 9% 8516.71.20 8% 8516.79.90 6.5% 8518.21.00 6.5% 8518.22.00 6.5% 8518.29.90 6.5% 8518.50.00 6.5% 8519.81.99 5% 8523.21.10 8.5% 8523.21.20 6% 8523.29.20 7% 8523.41.90 6% 8523.49.90 6% 8523.51.90 6% 8523.59.90 6% 8523.80.90 6% 8528.72.39 5% 8528.72.94 5% 8531.10.90 6.5% 8539.10.10 6% 8539.21.00 7.5% 8539.29.91 8% 8539.29.99 6% 8539.31.00 7% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 8539.32.90 7.5% 8539.39.90 7.5% 8539.41.90 7.5% 8539.49.90 7.5% 8539.90.90 6% 8601.10.00 9.5% 8601.20.00 9.5% 8602.10.00 9.5% 8602.90.00 9.5% 8603.10.00 8% 8603.90.00 8% 8604.00.10 6% 8605.00.00 11% 8606.10.00 11% 8606.30.00 11% 8606.91.00 11% 8606.92.00 11% 8606.99.00 11% 8607.19.19 9.5% 8607.19.29 9.5% 8607.21.20 10% 8607.21.90 10% 8607.29.90 10% 8607.99.19 8.5% 8607.99.20 11% 8608.00.90 6.5% 8609.00.90 6.5% 8701.10.90 6% 8701.20.00 6.1% 8701.90.10 6% 8702.10.10 6.1% 8702.10.20 6.1% 8702.90.10 6.1% 8702.90.20 6.1% 8703.10.90 6.1% 8703.21.10 6.1% 8703.21.90 6.1% 8703.22.00 6.1% 8703.23.00 6.1% 8703.24.00 6.1% 8703.31.00 6.1% 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 8703.32.00 6.1% 8703.33.00 6.1% 8703.90.00 6.1% 8704.21.90 6.1% 8704.22.00 6.1% 8704.23.00 6.1% 8704.31.00 6.1% 8704.32.00 6.1% 8704.90.00 6.1% 8705.10.10 6.1% 8705.20.00 6.1% 8705.30.00 6.7% 8705.40.10 6.1% 8705.90.10 6.1% 8706.00.20 6.1% 8706.00.90 6.1% 8707.10.00 6% 8707.90.90 6% 8708.10.10 6% 8708.10.29 6% 8708.21.00 6% 8708.29.19 6% 8708.29.60 8.5% 8708.29.99 6% 8708.30.19 6% 8708.50.39 6% 8708.50.99 6% 8708.70.19 6% 8708.70.29 6% 8708.80.19 6% 8708.80.30 6% 8708.80.99 6% 8708.91.29 6% 8708.92.29 6% 8708.94.29 6% 8708.94.99 6% 8708.99.15 6% 8708.99.19 6% 8708.99.49 6% 8708.99.59 6% 8709.19.90 6% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 8712.00.00 13% 8714.99.10 6.5% 8715.00.00 8% 8716.10.00 6.5% 8716.31.00 9.5% 8716.39.30 9.5% 8716.39.90 6.5% 8716.40.00 9.5% 8716.80.20 6.5% 8716.90.99 6.5% 8901.10.10 25% 8901.10.90 25% 8901.20.10 25% 8901.20.90 25% 8901.30.00 25% 8901.90.10 15% 8901.90.91 25% 8901.90.99 25% 8902.00.10 25% 8903.10.00 9.5% 8903.91.00 9.5% 8903.92.00 9.5% 8903.99.90 9.5% 8904.00.00 25% 8905.10.00 25% 8905.20.19 20% 8905.20.20 25% 8905.90.19 20% 8905.90.90 25% 8906.10.00 25% 8906.90.19 15% 8906.90.91 25% 8906.90.99 25% 8907.10.90 9.5% 8907.90.20 6.5% 8907.90.90 15.5% 8908.00.90 15.5% 9017.10.20 8.5% 9017.80.10 6.5% 9101.11.00 5% 9101.19.00 5% 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 9101.21.00 5% 9101.29.00 5% 9101.91.90 5% 9101.99.00 5% 9102.11.00 5% 9102.12.00 5% 9102.19.00 5% 9102.21.00 5% 9102.29.00 5% 9102.91.90 5% 9102.99.00 5% 9103.10.00 11% 9103.90.00 14% 9105.11.00 14% 9105.19.00 14% 9105.21.10 6.5% 9105.21.90 14% 9105.29.00 14% 9105.91.10 5% 9105.91.90 14% 9105.99.90 11% 9113.20.90 5% 9201.20.00 7% 9202.90.90 6% 9207.10.00 6% 9209.94.90 5% 9209.99.30 5.5% 9306.90.90 7% 9401.30.10 8% 9401.61.10 9.5% 9401.69.10 9.5% 9401.71.10 8% 9403.20.00 8% 9403.40.00 9.5% 9403.50.00 9.5% 9403.60.10 9.5% 9403.81.19 9.5% 9403.89.19 9.5% 9404.21.00 9.5% 9404.29.00 9.5% 9404.30.00 15.5% C. 28 Canada–Korea Economic Growt Tariff Item Initial Ra 9404.90.10 14% 9404.90.90 14% 9405.10.00 7% 9405.20.00 7% 9405.40.90 7% 9405.50.10 5% 9405.50.90 7% 9405.60.00 7% 9406.00.20 15.5% 9503.00.10 8% 9507.10.90 6.5% 9507.30.00 6.5% 9507.90.10 7% 9507.90.99 6.5% 9601.90.00 6.5% 9602.00.90 6.5% 9603.10.10 11% 9603.10.20 7% 9603.21.00 7% 9603.30.10 7% 9603.40.10 15.5% 9603.40.90 7% 9603.90.10 11% 9603.90.20 8% 9603.90.30 15.5% 9603.90.90 6.5% 9604.00.00 6.5% 9605.00.00 6.5% 9607.11.90 10% 9607.19.00 11% 9607.20.10 11.5% 9608.30.10 7% 9608.30.90 7% 9608.40.00 7% 9608.50.00 7% 9608.60.90 7% 9608.91.90 5% 9608.99.90 7% 9609.10.00 7% 9609.20.90 6% 9609.90.00 7% 2013-2014 Croissance économique et prospér Tariff Item Initial Ra 9611.00.00 6.5% 9612.10.20 15.5% 9612.10.30 15.5% 9612.10.90 8.5% 9612.20.00 8.5% 9613.10.00 6.5% 9613.20.00 9% 9613.80.10 9.5% 9613.80.90 8% 9613.90.00 6.5% 9614.00.19 6.5% 9614.00.90 7% 9615.11.00 5.5% 9615.90.00 6.5% 9616.10.00 8.5% 9616.20.00 12% 9617.00.00 7.5% 9618.00.00 9% 9619.00.22 12% 9619.00.23 18% 9619.00.24 17% 9619.00.25 18% 9619.00.29 18% 9619.00.92 12% 9619.00.99 7% C. 28 Canada–Korea Economic Growt ANNE (alinéas 56 Numéro tarifaire Taux ini 0105.94.10 2,82 ¢/kg 0105.99.90 3% 0201.10.20 26,5 % 0201.20.20 26,5 % 0201.30.20 26,5 % 0202.10.20 26,5 % 0202.20.20 26,5 % 0202.30.20 26,5 % 0207.11.10 8% 0207.12.10 8% 0207.13.10 4% 0207.14.10 9% 0207.41.00 8% 0207.42.00 5,5 % 0207.44.00 4% 0207.45.90 4,5 % 0207.51.00 8% 0207.52.00 5,5 % 0207.54.00 4% 0207.55.90 4,5 % 0207.60.11 8% 0207.60.19 4% 0207.60.20 5,5 % 0207.60.99 4,5 % 0209.90.90 11 % 0210.99.19 2,5 % 0302.90.00 3% 0303.90.00 3% 0305.20.00 3% 0306.11.00 5% 0306.12.10 4% 0306.14.90 5% 0306.15.00 5% 0306.19.00 5% 0306.21.00 5% 0306.22.10 4% 0306.24.00 5% 0306.25.00 5% 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 0306.29.00 5% 0307.11.10 3% 0307.29.90 4% 0307.39.10 4% 0307.60.10 4% 0307.79.10 6,5 % 0307.89.10 4% 0307.99.10 4% 0308.19.10 4% 0308.29.10 4% 0308.30.10 4% 0308.90.10 4% 0404.10.10 4,94 ¢/kg 0404.10.90 11 % 0410.00.00 11 % 0601.10.11 6% 0601.10.29 6% 0601.20.90 6% 0602.40.10 6% 0602.90.90 6% 0603.11.00 10,5 % 0603.12.00 8% 0603.14.00 8% 0603.15.00 6% 0603.19.00 6% 0603.90.10 6,5 % 0603.90.20 8% 0604.20.90 6% 0604.90.90 8% 0701.10.00 4,94 $/ton 0701.90.00 4,94 $/ton 0702.00.11 1,41 ¢/kg 0702.00.19 1,41 ¢/kg 0702.00.21 4,68 ¢/kg 0702.00.91 4,68 ¢/kg 0703.10.10 4,23 ¢/kg 0703.10.21 2,12 ¢/kg 0703.10.31 4,68 ¢/kg 0703.10.41 2,81 ¢/kg 0703.10.91 2,81 ¢/kg 0704.10.11 1,88 ¢/kg C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 0704.10.12 1,88 ¢/kg 0704.20.11 5,62 ¢/kg 0704.20.12 5,62 ¢/kg 0704.90.10 2,12 ¢/kg 0704.90.21 4,68 ¢/kg 0704.90.31 2,35 ¢/kg 0704.90.41 2,35 ¢/kg 0705.11.11 2,35 ¢/kg 0705.11.12 2,35 ¢/kg 0705.19.11 2,35 ¢/kg 0705.19.12 2,35 ¢/kg 0706.10.11 1,88 ¢/kg 0706.10.12 1,88 ¢/ k 0706.10.31 0,94 ¢/kg 0706.10.32 0,94 ¢/kg 0706.90.10 1,41 ¢/kg 0706.90.21 1,88 ¢/kg 0706.90.22 1,88 ¢/kg 0706.90.51 1,41 ¢/kg 0707.00.10 1,41 ¢/kg 0707.00.91 4,22 ¢/kg 0708.10.10 1,41 ¢/kg 0708.10.91 3,75 ¢/kg 0708.20.10 1,41 ¢/kg 0708.20.21 3,75 ¢/kg 0708.20.22 3,75 ¢/kg 0709.20.10 5,51 ¢/kg 0709.20.91 10,31 ¢/k 0709.40.11 3,75 ¢/kg 0709.40.12 3,75 ¢/kg 0709.51.10 8,43 ¢/kg 0709.51.90 8,43 ¢/kg 0709.59.10 8,43 ¢/kg 0709.59.90 8,43 ¢/kg 0709.60.10 3,75 ¢/kg 0709.99.11 3,28 ¢/kg 0709.99.31 2,81 ¢/kg 0709.99.32 2,81 ¢/kg 0710.10.00 6% 0710.21.00 9,5 % 0710.22.00 9,5 % 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 0710.29.90 9,5 % 0710.40.00 9,5 % 0710.80.10 19 % 0710.80.20 12,5 % 0710.80.30 12,5 % 0710.80.40 11 % 0710.80.90 9,5 % 0710.90.00 12,5 % 0711.40.90 10,5 % 0711.51.00 8% 0711.59.00 8% 0711.90.90 8% 0712.20.00 6% 0712.31.00 6% 0712.32.90 6% 0712.33.00 6% 0712.39.19 6% 0712.90.20 6% 0712.90.90 6% 0714.30.10 9,5 % 0714.40.10 9,5 % 0714.50.10 9,5 % 0714.90.10 9,5 % 0806.10.11 1,41 ¢/kg 0806.10.99 6% 0808.10.90 8,5 % 0808.30.10 2,12 ¢/kg 0808.30.91 2,81 ¢/kg 0809.10.10 2,12 ¢/kg 0809.10.91 4,68 ¢/kg 0809.21.11 5,64 ¢/kg 0809.21.90 6% 0809.29.10 5,64 ¢/kg 0809.29.21 5,62 ¢/kg 0809.29.90 6% 0809.30.10 2,82 ¢/kg 0809.30.21 5,62 ¢/kg 0809.30.90 8,5 % 0809.40.10 1,06 ¢/kg 0809.40.21 2,81 ¢/kg 0809.40.31 3,75 ¢/kg C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 0809.40.90 8,5 % 0810.10.10 5,62 ¢/kg 0810.10.91 5,62 ¢/kg 0811.10.10 5,62 ¢/kg 0811.10.90 12,5 % 0811.20.00 6% 0811.90.10 9,37 ¢/kg 0811.90.20 10,5 % 0812.10.90 9,37 ¢/kg 0812.90.20 9,37 ¢/kg 0812.90.90 6% 0813.30.00 6% 1001.11.10 1,90 $/ton 1001.11.20 49 % 1001.19.10 1,90 $/ton 1001.19.20 49 % 1001.91.10 1,90 $/ton 1001.91.20 76,5 % 1001.99.10 1,90 $/ton 1001.99.20 76,5 % 1003.10.11 0,99 $/ton 1003.10.12 94,5 % 1003.10.91 0,99 $/ton 1003.10.92 21 % 1003.90.11 0,99 $/ton 1003.90.12 94,5 % 1003.90.91 0,99 $/ton 1003.90.92 21 % 1101.00.10 2,42 $/ton 1101.00.20 139,83 $/ 1102.20.00 6% 1102.90.11 4% 1102.90.12 213,80 $/ 1102.90.90 6% 1103.11.10 2,42 $/ton 1103.11.20 105,33 $/ 1103.19.11 3% 1103.19.12 177,50 $/ 1103.20.11 3,5 % 1103.20.12 98,60 $/to 1103.20.21 3,5 % 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 1103.20.22 15,90 $/to 1104.19.11 3,5 % 1104.19.12 106,50 $/ 1104.19.21 4% 1104.19.22 177,50 $/ 1104.29.11 3,5 % 1104.29.12 113,40 $/ 1104.29.21 4% 1104.29.22 177,50 $/ 1104.30.11 3,5 % 1104.30.12 98,60 $/to 1105.10.00 10,5 % 1105.20.00 8,5 % 1106.10.90 6% 1107.10.11 0,31 ¢/kg 1107.10.12 157,00 $/ 1107.10.91 0,47 ¢/kg 1107.10.92 160,10 $/ 1107.20.11 0,31 ¢/kg 1107.20.12 141,50 $/ 1108.11.10 0,95 ¢/kg 1108.11.20 237,90 $/ 1108.13.00 10,5 % 1108.19.11 0,83 ¢/kg 1108.19.12 188,50 $/ 1109.00.10 7,5 % 1109.00.20 397,30 $/ 1208.10.10 6% 1208.90.10 6% 1504.10.99 5% 1504.20.90 4,5 % 1504.30.00 6,5 % 1507.10.00 4,5 % 1507.90.90 9,5 % 1508.90.00 9,5 % 1511.90.90 11 % 1512.11.00 4,5 % 1512.19.10 9,5 % 1512.19.20 11 % 1512.29.00 9,5 % 1513.29.90 11 % C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 1514.11.00 6% 1514.19.00 11 % 1514.91.00 6% 1514.99.00 11 % 1515.11.00 4,5 % 1515.19.00 8% 1515.21.00 4,5 % 1515.29.00 9,5 % 1515.50.10 6% 1515.50.90 11 % 1515.90.91 6% 1515.90.99 11 % 1517.90.99 11 % 1518.00.10 4,5 % 1601.00.11 12,5 % 1601.00.19 12,5 % 1602.10.10 12,5 % 1602.10.90 12,5 % 1602.31.11 11 % 1602.31.91 12,5 % 1602.31.92 2,5 % 1602.32.11 11 % 1602.32.91 9,5 % 1602.39.10 11 % 1602.39.91 9,5 % 1602.41.10 9,5 % 1602.42.10 9,5 % 1602.49.10 12,5 % 1602.50.10 11 % 1602.50.91 9,5 % 1602.90.10 11 % 1602.90.91 12,5 % 1603.00.11 6% 1603.00.19 6% 1603.00.20 3% 1604.12.90 5% 1604.13.90 9% 1604.14.10 4,5 % 1604.14.90 7% 1604.15.00 8% 1604.16.90 9% 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 1604.17.00 7% 1604.19.10 7% 1604.19.90 7% 1604.20.10 11 % 1604.20.20 7% 1604.20.90 7% 1604.31.00 3% 1604.32.00 3% 1605.10.00 5% 1605.30.90 4% 1605.40.10 5% 1605.40.90 5% 1605.52.00 4% 1605.53.00 4% 1605.56.00 6,5 % 1605.57.00 4% 1605.58.00 4% 1605.59.10 4% 1605.59.90 4% 1605.61.00 4% 1605.62.00 4% 1605.63.00 4% 1605.69.00 4% 1701.12.90 24,69 $/to 1701.13.90 22,05 $/to 1701.91.90 30,86 $/to 1701.99.90 30,86 $/to 1702.11.00 6% 1702.19.00 6% 1702.30.90 3,5 % 1702.40.00 6% 1702.60.00 3,5 % 1702.90.11 11,99 $/to 1702.90.12 13,05 $/to 1702.90.13 13,26 $/to 1702.90.14 13,47 $/to 1702.90.15 13,69 $/to 1702.90.16 13,90 $/to 1702.90.17 14,11 $/to 1702.90.18 15,17 $/to 1702.90.29 2,12 ¢/kg C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 1702.90.40 6% 1702.90.50 8,5 % 1702.90.69 26,67 $/to 1702.90.89 4,52 $/ton 1702.90.90 11 % 1703.10.10 12,5 % 1703.90.10 12,5 % 1704.10.00 9,5 % 1704.90.20 10 % 1704.90.90 9,5 % 1805.00.00 6% 1806.10.10 6% 1806.10.90 6% 1806.20.90 6% 1806.31.00 6% 1806.32.00 6% 1901.10.10 6% 1901.10.20 9,5 % 1901.10.90 9,5 % 1901.20.13 4% 1901.20.14 4% 1901.20.15 11,93 ¢/k 1901.20.19 6% 1901.20.23 3% 1901.20.24 11,93 ¢/k 1901.20.29 4,5 % 1901.90.11 8,5 % 1901.90.12 19,78 ¢/k 1901.90.20 4,5 % 1901.90.39 9,5 % 1901.90.40 9,5 % 1901.90.59 9,5 % 1902.11.10 4% 1902.11.21 4% 1902.11.29 16,27 ¢/k 1902.11.90 6% 1902.19.23 16,27 ¢/k 1902.19.91 4% 1902.19.92 4% 1902.19.93 16,27 ¢/k 1902.20.00 11 % 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 1902.30.39 4,01 ¢/kg 1902.30.50 11 % 1902.40.10 5,5 % 1902.40.20 4,5 % 1904.10.10 4% 1904.10.21 4% 1904.10.29 11,64 ¢/k 1904.10.30 4% 1904.10.41 4% 1904.10.49 12,6 ¢/kg 1904.10.90 6% 1904.20.10 4% 1904.20.21 4% 1904.20.29 9,17 ¢/kg 1904.20.30 4% 1904.20.41 4% 1904.20.49 9,95 ¢/kg 1904.20.50 6% 1904.20.61 3% 1904.20.62 9,17 ¢/kg 1904.20.63 3% 1904.20.64 9,95 ¢/kg 1904.20.69 4,5 % 1904.30.10 4% 1904.30.21 4% 1904.30.29 9,17 ¢/kg 1904.30.50 6% 1904.30.61 3% 1904.30.62 9,17 ¢/kg 1904.30.69 4,5 % 1904.90.10 4% 1904.90.21 4% 1904.90.29 9,17 ¢/kg 1904.90.30 4% 1904.90.40 9,95 ¢/kg 1904.90.50 6% 1904.90.61 3% 1904.90.62 9,17 ¢/kg 1904.90.63 3% 1904.90.64 9,95 ¢/kg 1904.90.69 4,5 % C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 1905.10.29 13,51 ¢/k 1905.10.40 4% 1905.10.51 4% 1905.10.59 13,51 ¢/k 1905.10.60 6% 1905.10.71 3% 1905.10.72 13,51 ¢/k 1905.10.79 4,5 % 1905.20.00 3% 1905.31.21 2% 1905.31.22 2% 1905.31.23 5,42 ¢/kg 1905.31.29 3% 1905.31.91 2% 1905.31.92 2% 1905.31.93 5,42 ¢/kg 1905.31.99 3% 1905.32.91 2% 1905.32.92 2% 1905.32.93 5,42 ¢/kg 1905.32.99 3% 1905.40.39 13,51¢/k 1905.40.50 3,5 % 1905.40.61 3,5 % 1905.40.69 13,51 ¢/k 1905.40.90 5,5 % 2001.10.00 8% 2001.90.10 8% 2002.10.00 11,5 % 2002.90.00 11,5 % 2003.10.00 17 % 2003.90.90 17 % 2004.10.00 6% 2004.90.11 14,5 % 2004.90.12 14,5 % 2004.90.20 14 % 2004.90.30 17 % 2004.90.99 9,5 % 2005.10.00 8% 2005.20.00 6% 2005.40.00 8% 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 2005.51.90 8% 2005.59.00 8% 2005.60.00 14 % 2005.70.90 8% 2005.80.00 10,5 % 2005.99.11 14,5 % 2005.99.19 8% 2005.99.90 8% 2006.00.10 9,5 % 2007.10.00 6,5 % 2007.91.00 8,5 % 2007.99.10 12,5 % 2007.99.90 8,5 % 2008.40.10 6% 2008.40.20 9,5 % 2008.40.90 9,5 % 2008.50.10 6% 2008.50.90 9,5 % 2008.60.10 6% 2008.60.90 12,5 % 2008.70.10 6% 2008.70.90 8% 2008.80.00 8,5 % 2008.97.90 6% 2008.99.10 4% 2008.99.20 4% 2008.99.40 6% 2009.50.00 12,5 % 2009.61.90 9,5 % 2009.69.90 9,5 % 2009.71.10 8,5 % 2009.71.90 4% 2009.79.19 8,5 % 2009.79.90 4% 2009.89.20 9,5 % 2009.90.30 6% 2009.90.40 9,5 % 2102.10.10 8% 2102.10.20 6% 2103.20.10 12,5 % 2103.20.90 12,5 % C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 2103.30.10 3% 2103.30.20 9,5 % 2103.90.10 11 % 2103.90.20 8% 2103.90.90 9,5 % 2104.10.00 6% 2104.20.00 11 % 2105.00.10 9,5 % 2106.10.00 11 % 2106.90.21 6% 2106.90.29 6% 2106.90.35 8% 2106.90.39 8% 2106.90.41 6% 2106.90.42 6% 2106.90.91 10,5 % 2106.90.92 10,5 % 2106.90.95 8% 2106.90.98 10,5 % 2106.90.99 10,5 % 2201.90.00 6,5 % 2202.10.00 11 % 2202.90.20 3,3 ¢/litre 2202.90.31 11 % 2202.90.32 11 % 2202.90.41 11 % 2202.90.49 11 % 2202.90.90 11 % 2204.21.10 1,87 ¢/lit 2204.21.21 4,68 ¢/lit 2206.00.11 28,16 ¢/l 2206.00.12 28,16 ¢/l 2206.00.18 3% 2206.00.19 3% 2206.00.21 7,74 ¢/lit 2206.00.22 7,74 ¢/lit 2206.00.31 21,12 ¢/l 2206.00.39 21,12 ¢/l 2206.00.41 28,16 ¢/l 2206.00.49 28,16 ¢/l 2206.00.63 8,52 ¢/lit 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 2206.00.64 9,25 ¢/lit 2206.00.65 10 ¢/litre 2206.00.66 10,73 ¢/l 2206.00.67 11,48 ¢/l 2206.00.68 12,21 ¢/l 2206.00.71 12,95 ¢/l 2206.00.72 12,95 ¢/l 2207.10.10 12,28 ¢/l 2207.10.90 4,92 ¢/lit 2207.20.11 4,92 ¢/lit 2207.20.12 4,92 ¢/lit 2207.20.19 12,28 ¢/l 2207.20.90 6,5 % 2208.60.00 12,28 ¢/l 2208.90.21 12,28 ¢/l 2208.90.29 4,92 ¢/lit 2301.20.19 3% 2302.30.20 98,60 $/to 2302.40.12 106,91 $/ 2309.90.20 10,5 % 2309.90.33 3% 2309.90.34 3% 2309.90.35 3% 2309.90.36 3% 2309.90.99 8% 2401.10.99 5,5 % 2401.30.00 6,5 % 2402.20.00 12,5 % 2402.90.00 6,5 % 2403.11.00 4% 2403.19.00 4% 2403.91.90 13 % 2403.99.10 5% 2403.99.20 9,5 % 2403.99.90 9,5 % 2710.12.20 5% 2710.19.91 5% 2710.20.10 5% 2711.19.10 12,5 % 2852.90.10 6,5 % 3206.11.90 6% C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 3302.90.00 5% 3303.00.00 6,5 % 3304.10.00 6,5 % 3304.20.00 6,5 % 3304.30.00 6,5 % 3304.91.00 6,5 % 3304.99.90 6,5 % 3305.10.00 6,5 % 3305.20.00 6,5 % 3305.30.00 6,5 % 3305.90.00 6,5 % 3306.10.00 6,5 % 3306.20.00 8% 3306.90.00 6,5 % 3307.10.00 6,5 % 3307.20.00 6,5 % 3307.30.00 6,5 % 3307.41.00 6,5 % 3307.49.00 6,5 % 3307.90.00 6,5 % 3401.11.90 6,5 % 3401.19.00 6,5 % 3401.20.90 6,5 % 3401.30.00 6,5 % 3407.00.10 6,5 % 3407.00.20 6,5 % 3502.20.00 6,5 % 3502.90.00 6,5 % 3503.00.90 8% 3505.10.19 8% 3505.10.20 6,5 % 3505.20.90 8% 3917.32.90 6,5 % 3917.33.00 6,5 % 3917.39.90 6,5 % 3918.10.10 6,5 % 3918.10.90 6,5 % 3918.90.10 6,5 % 3918.90.90 6,5 % 3919.10.20 6,5 % 3919.10.99 6,5 % 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 3922.10.00 6,5 % 3923.21.90 6,5 % 3923.29.90 6,5 % 3923.30.90 6,5 % 3923.50.90 6,5 % 3923.90.90 6,5 % 3925.10.00 6,5 % 3925.20.00 6,5 % 3925.30.00 6,5 % 3925.90.00 6,5 % 3926.10.00 6,5 % 3926.20.91 6,5 % 3926.20.92 6,5 % 3926.90.99 6,5 % 4011.10.00 7% 4011.20.00 7% 4011.61.90 6,5 % 4011.62.90 6,5 % 4011.63.90 6,5 % 4011.69.90 6,5 % 4011.92.90 6,5 % 4011.93.90 6,5 % 4011.94.90 6,5 % 4011.99.90 6,5 % 4012.20.20 6,5 % 4012.20.90 6,5 % 4012.90.90 6,5 % 4013.10.00 6,5 % 4015.19.90 15,5 % 4015.90.90 14 % 4016.91.00 7% 4016.99.30 6,5 % 4016.99.90 6,5 % 4201.00.90 7% 4202.11.00 11 % 4202.12.10 11 % 4202.12.90 11 % 4202.19.00 11 % 4202.21.00 10 % 4202.22.10 10,5 % 4202.22.90 10,5 % C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 4202.29.00 10,5 % 4202.31.00 8,5 % 4202.32.10 8% 4202.32.90 8% 4202.39.00 9,5 % 4202.91.20 11 % 4202.91.90 7% 4202.92.20 10 % 4202.92.90 7% 4202.99.90 7% 4203.29.10 7% 4203.29.90 15,5 % 4203.30.00 9,5 % 4203.40.00 8% 4303.10.10 15,5 % 4303.10.20 14 % 4303.10.90 8% 4303.90.00 10 % 4304.00.00 15,5 % 5207.10.00 8% 5406.00.10 8% 5511.10.00 8% 5511.20.00 8% 5601.21.30 14 % 5601.22.50 16 % 5607.29.20 10 % 5607.29.90 10 % 5607.49.20 10 % 5607.49.90 10 % 5607.50.20 10 % 5607.50.90 10 % 5607.90.20 10 % 5607.90.90 10 % 5608.11.90 14 % 5608.19.90 14 % 5608.90.90 13 % 5609.00.00 14 % 5701.10.10 13 % 5701.10.90 6,5 % 5701.90.10 12,5 % 5701.90.90 6,5 % 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 5702.10.00 12,5 % 5702.31.00 12,5 % 5702.32.00 12,5 % 5702.39.00 12,5 % 5702.41.00 12,5 % 5702.42.00 14 % 5702.49.00 14 % 5702.50.10 6,5 % 5702.50.90 12,5 % 5702.91.00 12,5 % 5702.92.00 14 % 5702.99.10 6,5 % 5702.99.90 12,5 % 5703.10.10 12,5 % 5703.10.90 10 % 5703.20.10 12,5 % 5703.20.90 10 % 5703.30.10 12,5 % 5703.30.90 10 % 5703.90.10 12,5 % 5703.90.90 10 % 5704.10.00 12,5 % 5704.90.00 12,5 % 5705.00.00 12 % 5805.00.90 14 % 5901.90.10 7% 5904.10.00 7% 5904.90.10 13,5 % 5904.90.90 18 % 5905.00.10 5% 5905.00.90 14 % 5907.00.29 14 % 5908.00.90 14 % 5909.00.10 12 % 6101.20.00 18 % 6101.30.00 18 % 6101.90.00 18 % 6102.10.00 18 % 6102.20.00 18 % 6102.30.00 18 % 6102.90.00 18 % C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 6103.10.10 18 % 6103.10.90 18 % 6103.22.00 18 % 6103.23.00 18 % 6103.29.00 18 % 6103.31.00 18 % 6103.32.00 18 % 6103.33.00 18 % 6103.39.10 18 % 6103.39.90 18 % 6103.41.00 18 % 6103.42.00 18 % 6103.43.00 18 % 6103.49.00 18 % 6104.13.00 18 % 6104.19.00 18 % 6104.22.00 18 % 6104.23.00 18 % 6104.29.00 18 % 6104.31.00 18 % 6104.32.00 18 % 6104.33.00 18 % 6104.39.10 18 % 6104.39.90 18 % 6104.41.00 18 % 6104.42.00 18 % 6104.43.00 18 % 6104.44.00 18 % 6104.49.00 18 % 6104.51.00 18 % 6104.52.00 18 % 6104.53.00 18 % 6104.59.10 18 % 6104.59.90 18 % 6104.61.00 18 % 6104.62.00 18 % 6104.63.00 18 % 6104.69.00 18 % 6105.10.00 18 % 6105.20.00 18 % 6105.90.00 18 % 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 6106.10.00 18 % 6106.20.00 18 % 6106.90.00 18 % 6107.11.00 18 % 6107.12.00 18 % 6107.19.00 18 % 6107.21.00 18 % 6107.22.00 18 % 6107.29.00 18 % 6107.91.00 18 % 6107.99.00 18 % 6108.11.00 18 % 6108.19.00 18 % 6108.21.00 18 % 6108.22.00 18 % 6108.29.00 18 % 6108.31.00 18 % 6108.32.00 18 % 6108.39.00 18 % 6108.91.00 18 % 6108.92.00 18 % 6108.99.00 18 % 6109.10.00 18 % 6109.90.00 18 % 6110.11.10 18 % 6110.11.90 18 % 6110.12.10 18 % 6110.12.90 18 % 6110.19.10 18 % 6110.19.90 18 % 6110.20.00 18 % 6110.30.00 18 % 6110.90.00 18 % 6112.11.00 18 % 6112.12.00 18 % 6112.19.00 18 % 6112.20.00 18 % 6112.31.00 18 % 6112.39.00 18 % 6112.41.00 18 % 6112.49.00 18 % C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 6113.00.20 10 % 6113.00.90 18 % 6114.20.00 18 % 6114.30.00 18 % 6114.90.00 18 % 6115.10.10 18 % 6115.10.91 16 % 6115.10.99 16 % 6115.21.00 18 % 6115.22.00 18 % 6115.29.00 18 % 6115.30.00 16 % 6115.94.00 16 % 6115.95.00 16 % 6115.96.00 16 % 6115.99.00 16 % 6116.10.00 18 % 6116.91.00 18 % 6116.92.00 18 % 6116.93.00 18 % 6116.99.00 18 % 6117.10.90 18 % 6117.80.10 12 % 6117.80.90 18 % 6117.90.20 10 % 6117.90.90 18 % 6201.11.00 18 % 6201.12.00 17 % 6201.13.00 18 % 6201.19.00 17 % 6201.91.00 18 % 6201.92.10 18 % 6201.92.90 17 % 6201.93.00 17 % 6201.99.00 17 % 6202.11.00 18 % 6202.12.00 17 % 6202.13.00 18 % 6202.19.00 16 % 6202.91.00 18 % 6202.92.00 17 % 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 6202.93.00 18 % 6202.99.00 17 % 6203.11.00 18 % 6203.12.00 18 % 6203.19.10 17 % 6203.19.90 17 % 6203.22.00 17 % 6203.23.00 18 % 6203.29.10 18 % 6203.29.90 17 % 6203.31.00 18 % 6203.32.00 17 % 6203.33.00 18 % 6203.39.10 17 % 6203.39.90 17 % 6203.41.00 18 % 6203.42.00 17 % 6203.43.00 18 % 6203.49.00 18 % 6204.11.00 18 % 6204.12.00 17 % 6204.13.00 18 % 6204.19.10 18 % 6204.19.90 18 % 6204.21.00 18 % 6204.22.00 17 % 6204.23.00 18 % 6204.29.00 17 % 6204.31.00 18 % 6204.32.00 17 % 6204.33.00 18 % 6204.39.10 17 % 6204.39.90 17 % 6204.41.00 18 % 6204.42.00 17 % 6204.43.00 18 % 6204.44.00 18 % 6204.49.00 16 % 6204.51.00 18 % 6204.52.00 17 % 6204.53.00 18 % C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 6204.59.10 17 % 6204.59.90 17 % 6204.61.00 18 % 6204.62.00 17 % 6204.63.00 18 % 6204.69.00 17 % 6205.20.00 17 % 6205.30.00 18 % 6205.90.10 18 % 6205.90.90 18 % 6206.10.00 16 % 6206.20.00 18 % 6206.30.00 17 % 6206.40.00 18 % 6206.90.00 17 % 6207.11.00 17 % 6207.19.00 18 % 6207.21.00 17 % 6207.22.00 18 % 6207.29.00 16 % 6207.91.00 17 % 6207.99.10 18 % 6207.99.90 17 % 6208.11.00 18 % 6208.19.00 17 % 6208.21.00 17 % 6208.22.00 18 % 6208.29.00 16 % 6208.91.00 17 % 6208.92.00 18 % 6208.99.00 16 % 6210.10.90 18 % 6210.20.00 18 % 6210.30.00 18 % 6210.40.90 18 % 6210.50.90 18 % 6211.11.00 18 % 6211.12.90 18 % 6211.20.00 18 % 6211.32.00 17 % 6211.33.10 7,5 % 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 6211.33.90 18 % 6211.39.10 18 % 6211.39.90 17 % 6211.42.00 17 % 6211.43.10 6% 6211.43.20 7,5 % 6211.43.90 18 % 6211.49.10 6% 6211.49.20 7,5 % 6211.49.91 18 % 6211.49.99 17 % 6212.10.00 18 % 6212.20.00 18 % 6212.30.00 18 % 6212.90.00 18 % 6213.20.00 9% 6213.90.10 9% 6213.90.90 13 % 6214.10.90 9% 6214.20.90 18 % 6214.30.90 18 % 6214.40.00 18 % 6214.90.00 18 % 6215.10.00 16 % 6215.20.00 18 % 6215.90.00 18 % 6216.00.00 18 % 6217.10.10 7,5 % 6217.10.90 15 % 6301.10.00 17 % 6301.20.00 17 % 6301.30.00 17 % 6301.40.00 17 % 6301.90.00 17 % 6302.10.00 18 % 6302.21.00 17 % 6302.22.00 18 % 6302.29.00 17 % 6302.31.00 17 % 6302.32.00 18 % 6302.39.00 17 % C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 6302.40.00 18 % 6302.51.00 17 % 6302.53.10 7,5 % 6302.53.90 18 % 6302.59.10 9% 6302.59.90 17 % 6302.60.00 17 % 6302.91.00 17 % 6302.93.00 18 % 6302.99.10 16 % 6302.99.90 17 % 6303.12.00 18 % 6303.19.00 18 % 6303.91.00 17 % 6303.92.10 18 % 6303.92.90 18 % 6303.99.00 18 % 6304.11.00 18 % 6304.19.00 18 % 6304.91.10 15,5 % 6304.91.90 18 % 6304.92.10 15,5 % 6304.92.90 17 % 6304.93.10 15,5 % 6304.93.90 18 % 6304.99.10 15,5 % 6304.99.90 17 % 6305.10.00 5% 6305.20.00 17 % 6305.32.00 18 % 6305.33.00 18 % 6305.39.00 18 % 6305.90.00 5% 6306.12.00 18 % 6306.19.00 17 % 6306.22.00 18 % 6306.29.00 17 % 6306.30.00 16 % 6306.40.00 12 % 6306.90.10 17 % 6306.90.90 18 % 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 6307.10.10 17 % 6307.10.90 17 % 6307.20.00 17 % 6307.90.20 7,5 % 6307.90.30 12 % 6307.90.40 17 % 6307.90.50 14 % 6307.90.91 9% 6307.90.92 16 % 6307.90.93 17 % 6307.90.99 18 % 6308.00.00 18 % 6309.00.90 18 % 6401.10.11 20 % 6401.10.19 20 % 6401.10.20 20 % 6401.92.11 20 % 6401.92.12 20 % 6401.92.30 20 % 6401.92.91 20 % 6401.99.11 20 % 6401.99.19 20 % 6401.99.20 20 % 6402.19.10 17,5 % 6402.20.11 16 % 6402.20.19 16 % 6402.20.20 18 % 6402.91.10 17,5 % 6402.91.90 17,5 % 6402.99.10 17,5 % 6403.20.00 18 % 6403.40.00 18 % 6403.51.00 18 % 6403.59.20 11 % 6403.59.90 18 % 6403.91.00 18 % 6403.99.30 11 % 6404.11.11 16 % 6404.11.19 16 % 6404.11.91 18 % 6404.19.20 7,5 % C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 6404.19.30 16 % 6404.19.90 18 % 6404.20.90 18 % 6405.10.90 18 % 6405.20.20 18 % 6405.20.90 18 % 6405.90.00 18 % 6406.10.91 8% 6406.90.30 10 % 6504.00.90 12,5 % 6505.00.10 15,5 % 6505.00.39 12,5 % 6505.00.40 12,5 % 6505.00.90 15,5 % 6506.10.90 8,5 % 6506.91.00 9% 6506.99.10 5% 6506.99.20 8% 6506.99.90 12,5 % 6601.10.00 7% 6601.91.00 7,5 % 6601.99.00 7,5 % 6602.00.90 7% 6702.90.90 6,5 % 6704.11.00 15,5 % 6704.19.00 15,5 % 6704.20.00 15,5 % 6704.90.00 15,5 % 6812.91.00 15,5 % 6813.20.19 5% 6813.81.90 5% 6908.90.90 8% 6912.00.90 7% 7113.11.90 8,5 % 7113.19.90 6,5 % 7113.20.90 8,5 % 7117.19.90 8,5 % 7117.90.00 8,5 % 7302.30.90 6,5 % 7307.29.20 4,5 % 7315.20.00 6% 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 7319.40.90 7% 7319.90.10 7% 7321.11.10 8% 7321.11.90 8% 7321.12.00 8% 7321.19.10 8% 7321.19.90 8% 7321.81.00 7% 7321.82.00 7% 7321.89.00 7% 7321.90.21 8% 7321.90.22 8% 7321.90.23 8% 7321.90.29 8% 7321.90.90 8% 7322.90.10 7,5 % 7323.10.00 6,5 % 7323.91.00 6,5 % 7323.92.00 6,5 % 7323.94.00 6,5 % 7323.99.00 6,5 % 7324.10.00 7% 7324.90.00 6,5 % 7325.99.91 6% 7325.99.99 6,5 % 7326.19.90 6,5 % 7326.20.00 6,5 % 7326.90.90 6,5 % 7610.10.00 6,5 % 7610.90.90 6,5 % 7612.10.00 6,5 % 7612.90.10 6,5 % 7612.90.90 6,5 % 7615.10.00 6,5 % 7615.20.00 6,5 % 7616.91.00 6,5 % 7616.99.90 6,5 % 8201.10.00 5% 8201.30.90 6% 8201.40.90 6% 8201.90.29 6% C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 8201.90.90 6,5 % 8202.10.00 7% 8203.20.00 6,5 % 8203.30.90 6,5 % 8203.40.00 6,5 % 8204.11.00 7% 8204.12.00 7% 8204.20.00 6,5 % 8205.10.90 7% 8205.20.90 7% 8205.30.00 7% 8205.40.00 7% 8205.51.90 6,5 % 8205.59.90 6,5 % 8205.70.90 6,5 % 8205.90.10 7% 8206.00.00 6,5 % 8211.10.10 11 % 8211.10.90 7% 8211.91.10 7% 8211.91.90 11 % 8211.92.00 7% 8211.93.00 5% 8211.95.19 11 % 8212.10.00 6,5 % 8212.20.00 6% 8213.00.10 11 % 8213.00.30 6,5 % 8214.10.00 6,5 % 8214.20.00 6,5 % 8214.90.90 7% 8215.10.10 11 % 8215.10.90 7% 8215.20.10 11 % 8215.20.90 6,5 % 8215.91.10 11 % 8215.91.90 7% 8215.99.10 11 % 8215.99.90 6,5 % 8301.10.00 6,5 % 8301.40.90 6,5 % 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 8301.70.90 6,5 % 8302.30.90 6% 8302.60.90 6,5 % 8303.00.00 6,5 % 8304.00.00 6,5 % 8305.20.00 6,5 % 8305.90.00 6,5 % 8306.10.90 6,5 % 8306.21.00 5% 8306.29.00 6,5 % 8306.30.00 6% 8310.00.00 7% 8414.51.10 8% 8415.82.91 6% 8418.10.90 8% 8418.21.00 8% 8418.29.00 8% 8418.30.10 8% 8418.40.10 8% 8418.50.10 7% 8418.50.21 6% 8418.69.20 7% 8418.91.20 6% 8419.11.00 6,5 % 8422.11.90 8% 8424.10.00 6,5 % 8450.12.00 8% 8450.19.00 8% 8451.21.00 8% 8451.30.10 6% 8451.40.10 6% 8452.90.10 9% 8476.21.10 6% 8476.89.10 6% 8506.10.90 7% 8506.30.00 7% 8506.40.00 7% 8506.50.90 7% 8506.60.00 7% 8506.80.90 7% 8507.20.90 7% C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 8507.30.90 7% 8507.40.90 7% 8507.50.90 7% 8507.60.90 7% 8507.80.90 7% 8509.40.10 8% 8509.80.10 8% 8510.20.10 6% 8512.10.00 5,5 % 8512.30.90 6,5 % 8512.40.00 6% 8513.10.90 7% 8516.10.90 6,5 % 8516.29.00 7% 8516.32.90 6,5 % 8516.60.20 8% 8516.60.90 8% 8516.71.10 9% 8516.71.20 8% 8516.79.90 6,5 % 8518.21.00 6,5 % 8518.22.00 6,5 % 8518.29.90 6,5 % 8518.50.00 6,5 % 8519.81.99 5% 8523.21.10 8,5 % 8523.21.20 6% 8523.29.20 7% 8523.41.90 6% 8523.49.90 6% 8523.51.90 6% 8523.59.90 6% 8523.80.90 6% 8528.72.39 5% 8528.72.94 5% 8531.10.90 6,5 % 8539.10.10 6% 8539.21.00 7,5 % 8539.29.91 8% 8539.29.99 6% 8539.31.00 7% 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 8539.32.90 7,5 % 8539.39.90 7,5 % 8539.41.90 7,5 % 8539.49.90 7,5 % 8539.90.90 6% 8601.10.00 9,5 % 8601.20.00 9,5 % 8602.10.00 9,5 % 8602.90.00 9,5 % 8603.10.00 8% 8603.90.00 8% 8604.00.10 6% 8605.00.00 11 % 8606.10.00 11 % 8606.30.00 11 % 8606.91.00 11 % 8606.92.00 11 % 8606.99.00 11 % 8607.19.19 9,5 % 8607.19.29 9,5 % 8607.21.20 10 % 8607.21.90 10 % 8607.29.90 10 % 8607.99.19 8,5 % 8607.99.20 11 % 8608.00.90 6,5 % 8609.00.90 6,5 % 8701.10.90 6% 8701.20.00 6,1 % 8701.90.10 6% 8702.10.10 6,1 % 8702.10.20 6,1 % 8702.90.10 6,1 % 8702.90.20 6,1 % 8703.10.90 6,1 % 8703.21.10 6,1 % 8703.21.90 6,1 % 8703.22.00 6,1 % 8703.23.00 6,1 % 8703.24.00 6,1 % 8703.31.00 6,1 % C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 8703.32.00 6,1 % 8703.33.00 6,1 % 8703.90.00 6,1 % 8704.21.90 6,1 % 8704.22.00 6,1 % 8704.23.00 6,1 % 8704.31.00 6,1 % 8704.32.00 6,1 % 8704.90.00 6,1 % 8705.10.10 6,1 % 8705.20.00 6,1 % 8705.30.00 6,7 % 8705.40.10 6,1 % 8705.90.10 6,1 % 8706.00.20 6,1 % 8706.00.90 6,1 % 8707.10.00 6% 8707.90.90 6% 8708.10.10 6% 8708.10.29 6% 8708.21.00 6% 8708.29.19 6% 8708.29.60 8,5 % 8708.29.99 6% 8708.30.19 6% 8708.50.39 6% 8708.50.99 6% 8708.70.19 6% 8708.70.29 6% 8708.80.19 6% 8708.80.30 6% 8708.80.99 6% 8708.91.29 6% 8708.92.29 6% 8708.94.29 6% 8708.94.99 6% 8708.99.15 6% 8708.99.19 6% 8708.99.49 6% 8708.99.59 6% 8709.19.90 6% 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 8712.00.00 13 % 8714.99.10 6,5 % 8715.00.00 8% 8716.10.00 6,5 % 8716.31.00 9,5 % 8716.39.30 9,5 % 8716.39.90 6,5 % 8716.40.00 9,5 % 8716.80.20 6,5 % 8716.90.99 6,5 % 8901.10.10 25 % 8901.10.90 25 % 8901.20.10 25 % 8901.20.90 25 % 8901.30.00 25 % 8901.90.10 15 % 8901.90.91 25 % 8901.90.99 25 % 8902.00.10 25 % 8903.10.00 9,5 % 8903.91.00 9,5 % 8903.92.00 9,5 % 8903.99.90 9,5 % 8904.00.00 25 % 8905.10.00 25 % 8905.20.19 20 % 8905.20.20 25 % 8905.90.19 20 % 8905.90.90 25 % 8906.10.00 25 % 8906.90.19 15 % 8906.90.91 25 % 8906.90.99 25 % 8907.10.90 9,5 % 8907.90.20 6,5 % 8907.90.90 15,5 % 8908.00.90 15,5 % 9017.10.20 8,5 % 9017.80.10 6,5 % 9101.11.00 5% 9101.19.00 5% C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 9101.21.00 5% 9101.29.00 5% 9101.91.90 5% 9101.99.00 5% 9102.11.00 5% 9102.12.00 5% 9102.19.00 5% 9102.21.00 5% 9102.29.00 5% 9102.91.90 5% 9102.99.00 5% 9103.10.00 11 % 9103.90.00 14 % 9105.11.00 14 % 9105.19.00 14 % 9105.21.10 6,5 % 9105.21.90 14 % 9105.29.00 14 % 9105.91.10 5% 9105.91.90 14 % 9105.99.90 11 % 9113.20.90 5% 9201.20.00 7% 9202.90.90 6% 9207.10.00 6% 9209.94.90 5% 9209.99.30 5,5 % 9306.90.90 7% 9401.30.10 8% 9401.61.10 9,5 % 9401.69.10 9,5 % 9401.71.10 8% 9403.20.00 8% 9403.40.00 9,5 % 9403.50.00 9,5 % 9403.60.10 9,5 % 9403.81.19 9,5 % 9403.89.19 9,5 % 9404.21.00 9,5 % 9404.29.00 9,5 % 9404.30.00 15,5 % 2013-2014 Croissance économique et prospér Numéro tarifaire Taux ini 9404.90.10 14 % 9404.90.90 14 % 9405.10.00 7% 9405.20.00 7% 9405.40.90 7% 9405.50.10 5% 9405.50.90 7% 9405.60.00 7% 9406.00.20 15,5 % 9503.00.10 8% 9507.10.90 6,5 % 9507.30.00 6,5 % 9507.90.10 7% 9507.90.99 6,5 % 9601.90.00 6,5 % 9602.00.90 6,5 % 9603.10.10 11 % 9603.10.20 7% 9603.21.00 7% 9603.30.10 7% 9603.40.10 15,5 % 9603.40.90 7% 9603.90.10 11 % 9603.90.20 8% 9603.90.30 15,5 % 9603.90.90 6,5 % 9604.00.00 6,5 % 9605.00.00 6,5 % 9607.11.90 10 % 9607.19.00 11 % 9607.20.10 11,5 % 9608.30.10 7% 9608.30.90 7% 9608.40.00 7% 9608.50.00 7% 9608.60.90 7% 9608.91.90 5% 9608.99.90 7% 9609.10.00 7% 9609.20.90 6% 9609.90.00 7% C. 28 Canada–Korea Economic Growt Numéro tarifaire Taux ini 9611.00.00 6,5 % 9612.10.20 15,5 % 9612.10.30 15,5 % 9612.10.90 8,5 % 9612.20.00 8,5 % 9613.10.00 6,5 % 9613.20.00 9% 9613.80.10 9,5 % 9613.80.90 8% 9613.90.00 6,5 % 9614.00.19 6,5 % 9614.00.90 7% 9615.11.00 5,5 % 9615.90.00 6,5 % 9616.10.00 8,5 % 9616.20.00 12 % 9617.00.00 7,5 % 9618.00.00 9% 9619.00.22 12 % 9619.00.23 18 % 9619.00.24 17 % 9619.00.25 18 % 9619.00.29 18 % 9619.00.92 12 % 9619.00.99 7% Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 14 An Act to implement the Free Trade Agreement between Canada and the Republic of Honduras, the Agreement on Environmental Cooperation between Canada and the Republic of Honduras and the Agreement on Labour Cooperation between Canada and the Republic of Honduras ASSENTED TO 19th JUNE, 2014 BILL C-20 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement the Free Trade Agreement between Canada and the Republic of Honduras, the Agreement on Environmental Cooperation between Canada and the Republic of Honduras and the Agreement on Labour Cooperation between Canada and the Republic of Honduras”. SUMMARY This enactment implements the Free Trade Agreement and the related agreements on environmental and labour cooperation entered into between Canada and the Republic of Honduras and done at Ottawa on November 5, 2013. The general provisions of the enactment specify that no recourse may be taken on the basis of the provisions of Part 1 of the enactment or any order made under that Part, or the provisions of the Free Trade Agreement or the related agreements themselves, without the consent of the Attorney General of Canada. Part 1 of the enactment approves the Free Trade Agreement and the related agreements and provides for the payment by Canada of its share of the expenditures associated with the operation of the institutional aspects of the agreements and the power of the Governor in Council to make orders for carrying out the provisions of the enactment. Part 2 of the enactment amends existing laws in order to bring them into conformity with Canada’s obligations under the Free Trade Agreement and the related agreement on labour cooperation entered into between Canada and the Republic of Honduras. Part 3 of the enactment contains coordinating amendments and the coming into force provision. TABLE OF PROVISIONS AN ACT TO IMPLEMENT THE FREE TRADE AGREEMENT BETWEEN CANADA AND THE REPUBLIC OF HONDURAS, THE AGREEMENT ON ENVIRONMENTAL COOPERATION BETWEEN CANADA AND THE REPUBLIC OF HONDURAS AND THE AGREEMENT ON LABOUR COOPERATION BETWEEN CANADA AND THE REPUBLIC OF HONDURAS SHORT TITLE 1. Canada–Honduras Economic Growth and Prosperity Act INTERPRETATION 2. Definitions 3. Interpretation consistent with agreements 4. Non-application of Act or Agreement to water 5. Construction HER MAJESTY 6. Binding on Her Majesty 7. Purpose PURPOSE CAUSES OF ACTION 8. Causes of action under Part 1 PART 1 IMPLEMENTATION OF THE AGREEMENT AND THE RELATED AGREEMENTS APPROVAL 9. Agreements approved ADMINISTRATIVE AND INSTITUTIONAL PROVISIONS 10. Canadian representative on Commission 11. Payment of expenditures i PANELS, COMMITTEES, SUBCOMMITTEES, WORKING GROUPS AND EXPERT GROUPS 12. Powers of Minister 13. Administrative support 14. Payment of costs ORDERS 15. Orders re Article 21.18 of Agreement PART 2 RELATED AMENDMENTS 16. 17–19. 20. 21–22. 23–29. 30. Crown Liability and Proceedings Act Export and Import Permits Act Financial Administration Act Importation of Intoxicating Liquors Act Customs Act Commercial Arbitration Act 31–38. Canadian International Trade Tribunal Act 39–48. Customs Tariff 49–50. Department of Human Resources and Skills Development Act PART 3 COORDINATING AMENDMENTS AND COMING INTO FORCE COORDINATING AMENDMENTS 51. Bill C-4 52. SOR/2013-163 53. Order in council COMING INTO FORCE SCHEDULE 1 SCHEDULE 2 62-63 ELIZABETH II —————— CHAPTER 14 An Act to implement the Free Trade Agreement between Canada and the Republic of Honduras, the Agreement on Environmental Cooperation between Canada and the Republic of Honduras and the Agreement on Labour Cooperation between Canada and the Republic of Honduras [Assented to 19th June, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Canada– Honduras Economic Growth and Prosperity Act. INTERPRETATION Definitions “Agreement” « Accord » “Commission” « Commission » “federal law” « texte législatif fédéral » “Minister” « ministre » 2. The following definitions apply in this Act. “Agreement” means the Free Trade Agreement between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013. “Commission” means the Free Trade Commission established under Article 21.1 of the Agreement. “federal law” means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. “Minister” means the Minister for International Trade. 2 “related agreement” « accord connexe » C. 14 Canada–Honduras Econom “related agreement” means (a) the Agreement on Environmental Cooperation between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013; or (b) the Agreement on Labour Cooperation between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013. Interpretation consistent with agreements 3. For greater certainty, this Act and any federal law that implements a provision of the Agreement or a related agreement or fulfils an obligation of the Government of Canada under the Agreement or a related agreement is to be interpreted in a manner consistent with the Agreement or related agreement, as the case may be. Non-application of Act or Agreement to water 4. For greater certainty, nothing in this Act or the Agreement applies to natural surface or ground water in liquid, gaseous or solid state. Construction 5. For greater certainty, nothing in this Act, by specific mention or omission, is to be construed to affect in any manner the right of Parliament to enact legislation to implement any provision of the Agreement or a related agreement or fulfil any of the obligations of the Government of Canada under the Agreement or a related agreement. HER MAJESTY Binding on Her Majesty 6. This Act is binding on Her Majesty in right of Canada. PURPOSE Purpose 7. The purpose of this Act is to implement the Agreement and the related agreements, the objectives of which, as elaborated more specifically through their provisions, are to (a) establish a free trade area in accordance with the Agreement; 2013-2014 Croissance économique et pro (b) promote, through the expansion of reciprocal trade, the harmonious development of the economic relations between Canada and the Republic of Honduras in order to create opportunities for economic development; (c) promote conditions of fair competition affecting trade between Canada and the Republic of Honduras; (d) substantially increase investment opportunities in Canada and the Republic of Honduras; (e) eliminate barriers to trade in goods and services in order to contribute to the harmonious development and expansion of world and regional trade; (f) enhance and enforce environmental laws and regulations and strengthen cooperation between Canada and the Republic of Honduras on environmental matters; (g) protect, enhance and enforce basic workers’ rights, strengthen cooperation and build on the respective international commitments of Canada and the Republic of Honduras on labour matters; and (h) promote sustainable development. CAUSES OF ACTION Causes of action under Part 1 8. (1) No person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of Part 1 or an order made under that Part. Causes of action under the Agreement or a related agreement (2) Subject to Section C of Chapter 10 of the Agreement and Annex 3 of the Agreement on Labour Cooperation between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013, no person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of the Agreement or the related agreement. C. 14 Canada–Honduras Econom PART 1 IMPLEMENTATION OF THE AGREEMENT AND THE RELATED AGREEMENTS APPROVAL Agreements approved 9. The Agreement and the related agreements are approved. ADMINISTRATIVE AND INSTITUTIONAL PROVISIONS Canadian representative on Commission 10. The Minister is the principal representative of Canada on the Commission. Payment of expenditures 11. The Government of Canada is to pay its appropriate share of the aggregate of any expenditures incurred by or on behalf of the Commission. PANELS, COMMITTEES, SUBCOMMITTEES, WORKING GROUPS AND EXPERT GROUPS Powers of Minister 12. (1) The Minister may (a) appoint representatives of Canada to any committee, subcommittee or working group referred to in paragraph 7 of Article 21.1 of the Agreement; (b) appoint a panel member in accordance with paragraph 2 of Article 21.11 of the Agreement; and (c) propose candidates to serve as the chair of a panel, or select the chair, in accordance with that Article 21.11. Powers of Minister of the Environment (2) The Minister of the Environment may (a) appoint representatives of Canada to the committee referred to in Article 13 of the Agreement on Environmental Cooperation between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013; (b) appoint a panellist in accordance with paragraph 11 of Annex I to that Agreement; and (c) propose candidates to serve as the chair of a panel, or select the chair, in accordance with that paragraph. 2013-2014 Powers of the Minister of Labour Croissance économique et pro (3) The Minister of Labour may (a) appoint representatives of Canada to any committee, working group or expert group referred to in paragraph 2 of Article 7 of the Agreement on Labour Cooperation between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013; (b) appoint a panellist in accordance with paragraph 4 of Annex 2 to that Agreement; and (c) propose candidates to serve as the chairperson of a panel, or select the chairperson, in accordance with that paragraph. Administrative support 13. The Minister is to designate an agency, division or branch of the Government of Canada to facilitate the operation of Chapter 21 of the Agreement and to provide administrative assistance to panels established under that Chapter. Payment of costs 14. The Government of Canada is to pay the costs of or its appropriate share of the costs of (a) the remuneration and expenses payable to members of panels, committees, subcommittees, working groups and expert groups, to independent experts and to the assistants of panel members; and (b) the general expenses incurred by panels, committees, subcommittees, working groups and expert groups. ORDERS Orders re Article 21.18 of Agreement 15. (1) The Governor in Council may, for the purpose of suspending benefits in accordance with Article 21.18 of the Agreement, by order, do any one or more of the following: (a) suspend rights or privileges granted by Canada to the Republic of Honduras or to goods of the Republic of Honduras under the Agreement or any federal law; (b) modify or suspend the application of any federal law, with respect to the Republic of Honduras or to goods of the Republic of Honduras; (c) extend the application of any federal law to the Republic of Honduras or to goods of the Republic of Honduras; and C. 14 Canada–Honduras Econom (d) take any other measure that the Governor in Council considers necessary. Period of order (2) Unless repealed, an order made under subsection (1) has effect for the period specified in the order. PART 2 RELATED AMENDMENTS R.S., c. C-50; 1990, c. 8, s. 21 CROWN LIABILITY AND PROCEEDINGS ACT 16. Part 2 of the Schedule to the Crown Liability and Proceedings Act is amended by adding the following in alphabetical order: The Agreement on Labour Cooperation between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013, as amended from time to time in accordance with Article 22 of that Agreement. R.S., c. E-19 EXPORT AND IMPORT PERMITS ACT 17. (1) Subsection 2(1) of the Export and Import Permits Act is amended by adding the following in alphabetical order: “CHFTA” « ALÉCH » “CHFTA” has the same meaning as “Agreement” in section 2 of the Canada–Honduras Economic Growth and Prosperity Act; “Honduras” « Honduras » “Honduras” has the same meaning as in subsection 2(1) of the Customs Tariff; 2001, c. 28, s. 47(2) (2) Subsection 2(2) of the Act is replaced by the following: Goods imported from a NAFTA country, Chile, Costa Rica or Honduras (2) For the purposes of this Act, goods are imported from a NAFTA country, from Chile, from Costa Rica or from Honduras if they are shipped directly to Canada from the NAFTA country, from Chile, from Costa Rica or from Honduras, as the case may be, within the meaning of sections 17 and 18 of the Customs Tariff. 2001, c. 28, s. 48 18. Subsections 5.2(1) and (2) of the Act are replaced by the following: 2013-2014 Croissance économique et pro Addition to Export Control List or Import Control List 5.2 (1) If at any time it appears to the satisfaction of the Governor in Council that it is advisable to collect information with respect to the exportation or importation of any goods in respect of which a specified quantity is eligible each year for the rate of duty provided for in the Schedules to Annex 302.2 of NAFTA in accordance with Appendix 6 of Annex 300-B of NAFTA, for the rate of duty provided for in the Schedules to Annex C-02.2 of CCFTA in accordance with Appendix 5.1 of Annex C-00-B of CCFTA, for the rate of duty provided for in the Schedule to Annex III.3.1 of CCRFTA in accordance with Appendix III.1.6.1 of Annex III.1 of CCRFTA or for the rate of duty provided for in the Schedules to Annex 3.4.1 of CHFTA in accordance with Annex 3.1 of CHFTA, as the case may be, the Governor in Council may, by order and without reference to that quantity, include those goods on the Export Control List or the Import Control List, or on both, in order to facilitate the collection of that information. Addition to Import Control List (2) If at any time it appears to the satisfaction of the Governor in Council that, for the purposes of implementing NAFTA, CCFTA, CCRFTA or CHFTA it is advisable to collect information with respect to the importation into Canada of any goods listed in Appendix 1.1 of Annex 300-B of NAFTA, in Appendix 1.1 of Annex C-00-B of CCFTA or in Appendix III.1.1.1 of Annex III.1 of CCRFTA or referred to in section 1 of Annex 3.1 of CHFTA, as the case may be, the Governor in Council may, by order, include those goods on the Import Control List in order to facilitate the collection of that information. 2001, c. 28, s. 50 19. (1) The portion of section 9.1 of the Act before paragraph (a) is replaced by the following: Minister may issue certificate 9.1 The Minister may, for the purpose of implementing an intergovernmental arrangement with a NAFTA country respecting the administration of Appendix 6 to Annex 300-B of NAFTA, with Chile respecting the administration of Appendix 5.1 to Annex C-00-B of CCFTA, with Costa Rica respecting the administration of Appendix III.1.6.1 to Annex III.1 of CCRFTA or with Honduras respecting the C. 14 Canada–Honduras Econom administration of section 5 of Annex 3.1 of CHFTA, issue a certificate with respect to an exportation of goods to the NAFTA country, to Chile, to Costa Rica or to Honduras, as the case may be, stating the specific quantity of those goods that (2) Section 9.1 of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) in the case of an exportation of goods to Honduras, on importation into Honduras is eligible for the rate of duty provided for in the Schedules to Annex 3.4.1 of CHFTA in accordance with section 5 of Annex 3.1 of CHFTA. R.S., c. F-11 FINANCIAL ADMINISTRATION ACT 20. Schedule VII to the Financial Administration Act is amended by adding the following in alphabetical order: Free Trade Agreement between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013. R.S., c. I-3 IMPORTATION OF INTOXICATING LIQUORS ACT 21. Section 2 of the Importation of Intoxicating Liquors Act is amended by adding the following in alphabetical order: “Honduras” « Honduras » “Honduras” has the same meaning as in subsection 2(1) of the Customs Tariff; 22. The schedule to the Act is amended by adding, in alphabetical order, a reference to “Honduras” in column 1 and a corresponding reference to “Honduras Tariff in the List of Tariff Provisions set out in the schedule to the Customs Tariff” in column 2. 2013-2014 R.S., c. 1 (2nd Supp.) Croissance économique et pro CUSTOMS ACT 23. Subsection 2(1) of the Customs Act is amended by adding the following in alphabetical order: “CHFTA” « ALÉCH » “Honduras” « Honduras » “CHFTA” has the same meaning as “Agreement” in section 2 of the Canada–Honduras Economic Growth and Prosperity Act; “Honduras” has the same meaning as in subsection 2(1) of the Customs Tariff; 2001, c. 28, s. 27 24. Subsections 42.3(1) to (4) of the Act are replaced by the following: Definition of “customs administration” 42.3 (1) In this section, “customs administration” has the meaning assigned to that expression by Article 514 of NAFTA, Article E-14 of CCFTA, Article V.14 of CCRFTA or Article 5.1 of CHFTA, as the case may be. Effective date of redetermination or further redetermination of origin of goods (2) Subject to subsection (4), a redetermination or further redetermination of origin does not take effect until notice of it is given to the importer of the goods and any person who completed and signed a Certificate of Origin for the goods if the result of the redetermination or further redetermination of origin made under subsection 59(1) in respect of goods for which preferential tariff treatment under NAFTA, CCFTA, CCRFTA or CHFTA is claimed and that are the subject of a verification of origin under this Act is that (a) the goods are not eligible for that preferential tariff treatment on the basis of the tariff classification or value of one or more materials used in their production; and (b) that tariff classification or value differs from the tariff classification or value applied to those materials by the NAFTA country from which the goods were exported, from Chile, from Costa Rica or from Honduras, as the case may be. Limitation (3) A redetermination or further redetermination of origin referred to in subsection (2) shall not be applied to goods imported before the date on which the notice was given if the customs administration of the NAFTA country from C. 14 Canada–Honduras Econom which the goods were exported, of Chile, of Costa Rica or of Honduras, as the case may be, has, before that date, (a) given an advance ruling under Article 509 of NAFTA, Article E-09 of CCFTA, Article V.9 of CCRFTA, paragraph 1 of Article 5.10 or paragraph 11 of Article 6.2 of CHFTA as the case may be, or given another ruling referred to in paragraph 12 of Article 506 of NAFTA, paragraph 12 of Article E-06 of CCFTA, paragraph 15 of Article V.6 of CCRFTA, or paragraph 15 of Article 5.7 of CHFTA, as the case may be, on the tariff classification or value of the materials referred to in subsection (2); or (b) given consistent treatment with respect to the tariff classification or value of the materials referred to in subsection (2) on their importation into the NAFTA country, Chile, Costa Rica or Honduras, as the case may be. Postponement of effective date (4) The date on which a redetermination or further redetermination of origin referred to in subsection (2) takes effect shall be postponed for a period not exceeding ninety days if the importer of the goods that are the subject of the redetermination or further redetermination or any person who completed and signed a Certificate of Origin for the goods establishes to the satisfaction of the Minister that the importer or the person, as the case may be, has relied in good faith, to the detriment of the importer or person, on the tariff classification or value applied to the materials referred to in that subsection by the customs administration of the NAFTA country from which the goods were exported, of Chile, Costa Rica or of Honduras, as the case may be. 25. Part 1 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “Honduras” in column 1, a corresponding reference to “CHFTA” in column 2 and a corresponding reference to “Honduras Tariff rates of customs duty under the Customs Tariff” in column 3. 2013-2014 Croissance économique et pro 26. Part 2 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CHFTA” in column 1 and a corresponding reference to “Article 4.1” in column 2. 27. Part 3 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “Honduras” in column 1 and a corresponding reference to “paragraph 1 of Article 5.10 or paragraph 11 of Article 6.2 of CHFTA” in column 2. 28. Part 4 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “Honduras” in column 1 and a corresponding reference to “CHFTA” in column 2. 29. Part 5 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CHFTA” in column 1 and a corresponding reference to “Chapter Five” in column 2. R.S., c. 17 (2nd Supp.) COMMERCIAL ARBITRATION ACT 30. Schedule 2 of the Commercial Arbitration Act is amended by adding, at the end of column 1, a reference to “Articles 10.19 or 10.20” and a corresponding reference to “Free Trade Agreement between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013” at the end of column 2. R.S., c. 47 (4th Supp.) CANADIAN INTERNATIONAL TRADE TRIBUNAL ACT 31. (1) The definition “textile and apparel goods” in subsection 2(1) of the Canadian International Trade Tribunal Act is replaced by the following: “textile and apparel goods” « produits textiles et vêtements » “textile and apparel goods” means the textile and apparel goods set out in Appendix 1.1 of Annex 300-B of the Agreement, in Appendix 1.1 of Annex C-00-B of the CCFTA, in Appendix III.1.1.1 of Annex III.1 of the CCRFTA or in section 1 of Annex 3.1 of the CHFTA, as the case may be; C. 14 Canada–Honduras Econom (2) Section 2 of the Act is amended by adding the following after subsection (4.3): Definitions (4.4) In this Act, (a) “CHFTA” has the same meaning as “Agreement” in section 2 of the Canada– Honduras Economic Growth and Prosperity Act; and (b) “Honduras Tariff” means the rates of customs duty referred to in section 49.6 of the Customs Tariff. (3) Subsection 2(5) of the Act is amended by the adding, in alphabetical order, a reference to “Honduras” in the list of countries. 32. The Act is amended by adding the following after section 19.018: Definition of “principal cause” 19.019 (1) In this section, “principal cause” means, in respect of a serious injury or threat of a serious injury, an important cause that is no less important than any other cause of the serious injury or threat. Emergency measures — Honduras (2) The Tribunal shall inquire into and report to the Governor in Council on the question whether goods that are entitled to the benefit of the Honduras Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, if the Governor in Council, on the recommendation of the Minister, refers the question to it for inquiry and report. Terms of reference (3) The Tribunal shall conduct an inquiry under subsection (2) and prepare its report in accordance with the terms of reference established by the Governor in Council or the Minister, as the case may be. Tabling of report (4) The Minister shall cause a copy of each report submitted to the Governor in Council or the Minister to be laid before each House of 2013-2014 Croissance économique et pro Parliament on any of the first 15 days on which that House is sitting after the report is so submitted. Notice of report (5) The Tribunal shall cause notice of the submission of a report to be published in the Canada Gazette. 33. The Act is amended by adding the following after section 20.05: Definition of “principal cause” 20.06 (1) In this section, “principal cause” means, in respect of a serious injury or threat of serious injury, an important cause that is no less important than any other cause of the serious injury or threat. Determination in respect of goods imported from Honduras (2) Where, in an inquiry conducted pursuant to a reference under section 20 into goods imported from Honduras that are specified by the Governor in Council or in an inquiry conducted pursuant to a complaint under subsection 23(1) into goods so imported that are specified by the Tribunal, the Tribunal finds that the specified imported goods and goods of the same kind imported from other countries are being imported in such increased quantities and under such conditions as to be a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, the Tribunal shall determine whether the specified imported goods are a principal cause of the serious injury or threat of serious injury. Determinations (3) In the case of an inquiry to which subsection (2) applies, the Tribunal shall include in its report any determinations made under that subsection. Inquiry under section 30.07 (4) In an inquiry under section 30.07 into goods imported from Honduras conducted pursuant to an extension request, the Tribunal shall determine whether the goods imported from Honduras are a principal cause of the serious injury or threat of serious injury to domestic producers of like or directly competitive goods. 2012, c. 18, s. 18 34. Section 21.1 of the Act is replaced by the following: C. 14 Definition of “complaint” 21.1 In sections 23 to 30, “complaint” means a written complaint filed with the Tribunal under any of subsections 23(1) to (1.096) and, for the purposes of those sections, a complaint is properly documented if the Tribunal is satisfied that it contains or is accompanied by the information required by section 23. Canada–Honduras Econom 35. Section 23 of the Act is amended by adding the following after subsection (1.094): Filing of complaint — Honduras Tariff (1.095) Any domestic producer of goods that are like or directly competitive with any goods, other than textile and apparel goods, being imported into Canada and that are entitled to the Honduras Tariff, or any person or association acting on behalf of such a domestic producer, may file a written complaint with the Tribunal alleging that, as a result of that entitlement, the imported goods are being imported in such increased quantities and under such conditions as to alone constitute a cause of serious injury, or threat thereof, to domestic producers of like or directly competitive goods. Filing of complaint — textile and apparel goods (1.096) Any domestic producer of any textile and apparel goods that are like or directly competitive with any textile and apparel goods being imported into Canada and that are entitled, either under section 24 of the Customs Tariff or, under section 49.6(8) of the Customs Tariff, to the Honduras Tariff, or any person or association acting on behalf of such a domestic producer, may file a written complaint with the Tribunal alleging that, as a result of that entitlement, the imported goods are being imported in such increased quantities, in absolute terms or relative to the domestic market in Canada for the goods, and under such conditions as to cause serious damage, or actual threat thereof, to domestic producers of like or directly competitive textile or apparel goods. 2009, c. 6, s. 20 36. Paragraph 25(2)(c) of the Act is replaced by the following: (c) in the case of a complaint filed under subsection 23(1.03), (1.06), (1.08), (1.09), (1.091), (1.092) or (1.096), send to the 2013-2014 Croissance économique et pro Minister a copy of the complaint and the information examined by the Tribunal in making its determination. 37. Paragraph 26(1)(a) of the Act is amended by striking out “or” at the end of subparagraph (i.94) and by adding the following after subparagraph (i.94): (i.95) in the case of a complaint filed under subsection 23(1.095), the goods that are entitled to the Honduras Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions that they alone constitute a principal cause of serious injury, or threat thereof, to domestic producers of like or directly competitive goods, (i.96) in the case of a complaint filed under subsection 23(1.096), the textile and apparel goods that are entitled to the Honduras Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the market in Canada for the goods, and under such conditions as to alone cause serious damage, or actual threat thereof, to domestic producers of like or directly competitive textile and apparel goods, or 38. Subsection 27(1) of the Act is amended by striking out “or” at the end of paragraph (a.94) and by adding the following after paragraph (a.94): (a.95) in the case of a complaint filed under subsection 23(1.095), the goods that are entitled to the Honduras Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions that they alone constitute a principal cause of serious injury, or threat thereof, to domestic producers of like or directly competitive goods; (a.96) in the case of a complaint filed under subsection 23(1.096), the textile and apparel goods that are entitled to the Honduras Tariff C. 14 Canada–Honduras Econom are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the market in Canada for the goods, and under such conditions as to cause serious damage, or actual threat thereof, to domestic producers of like or directly competitive textile and apparel goods; or 1997, c. 36 CUSTOMS TARIFF 39. Subsection 2(1) of the Customs Tariff is amended by adding the following in alphabetical order: “Canada– Honduras Free Trade Agreement” « Accord de libre-échange CanadaHonduras » “Honduras” « Honduras » “Canada–Honduras Free Trade Agreement” has the same meaning as “Agreement” in section 2 of the Canada–Honduras Economic Growth and Prosperity Act. “Honduras” means the land, maritime areas, and air space under the sovereignty of the Republic of Honduras and the exclusive economic zone and the continental shelf within which it exercises sovereign rights and jurisdiction in accordance with its domestic law and international law. 40. Subparagraph 14(2)(c)(xii) of the Act is replaced by the following: (xii) subsection 72(2), (xiii) subsection 73(1), (xiv) subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act. 41. Paragraph 24(1)(b) of the Act is amended by adding the following after subparagraph (ix): (x) subsection 49.6(8). 42. Section 27 of the Act is amended by adding the following in alphabetical order: 2013-2014 “HNT” « THN » Croissance économique et pro “HNT” refers to the Honduras Tariff. 43. The Act is amended by adding the following after section 49.5: Honduras Tariff Application of HNT 49.6 (1) Subject to section 24, goods that originate in Honduras are entitled to the Honduras Tariff rates of customs duty. “A” final rate for HNT (2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “HNT” in relation to goods entitled to the Honduras Tariff, the Honduras Tariff rate of customs duty that applies to those goods is the final rate of “Free”. “F” staging for HNT (3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “HNT” in relation to goods entitled to the Honduras Tariff, the Honduras Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List. Staging for HNT (4) If “U1” or “U2” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “HNT” in relation to goods entitled to the Honduras Tariff, the Honduras Tariff rate of customs duty that applies to those goods is the initial rate, reduced (a) if “U1” is set out, (i) effective on the coming into force of this subsection, to two thirds of the initial rate, (ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to one third of the initial rate, and (iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to the final rate of “Free”; and (b) if “U2” is set out, (i) effective on the coming into force of this subsection, to six sevenths of the initial rate, C. 14 Canada–Honduras Econom (ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to five sevenths of the initial rate, (iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to four sevenths of the initial rate, (iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to three sevenths of the initial rate, (v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to two sevenths of the initial rate, (vi) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to one seventh of the initial rate, and (vii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to the final rate of “Free”. Rounding of specific rates (5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent. Rounding of amounts (6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5. Elimination of rates of less than two per cent (7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately. Extension of Honduras Tariff (8) Notwithstanding any other provision of this Act, for the purpose of giving effect to Annex 3.1 of the Canada–Honduras Free Trade Agreement, the Minister may, by order, amend the schedule to extend entitlement to the Honduras Tariff to any imported goods under such conditions as may be specified in the order. 2013-2014 Limits on reduction of duty Croissance économique et pro (9) The Governor in Council may, on the recommendation of the Minister, by order, specify limits on the aggregate quantity of goods of tariff item Nos. 1701.91.10, 1701.99.10, 1702.90.21, 1702.90.61, 1702.90.70 and 1702.90.81 that are entitled to the Honduras Tariff, and the limits apply during the periods and subject to the conditions that may be specified in the order. 44. The Act is amended by adding the following after section 71.6: Bilateral Emergency Measures — Honduras Order by Governor in Council 72. (1) This section does not apply in respect of textile and apparel goods set out in section 1 of Annex 3.1 of the Canada–Honduras Free Trade Agreement. (2) Subject to subsections (3) to (7), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.019(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.095) of that Act, that goods that are entitled to the Honduras Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order (a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.6; (b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in the Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Honduras Tariff, may not C. 14 Canada–Honduras Econom exceed the Most-Favoured-Nation Tariff rate of customs duty that was in effect for the corresponding season immediately before the coming into force of this subsection; and (c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Honduras Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of (i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and (ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection. Terms and conditions (3) An order under subsection (2) (a) may not be made more than twice during the period beginning on the coming into force of this subsection and ending on the date that is eight years after the coming into force of this subsection in respect of goods of a particular kind; (b) remains in effect only for the period, not exceeding three years, that is specified in the order; and (c) may be made after the date that is eight years after the coming into force of this subsection if the order is based on an agreement between the Government of Canada and the Government of the Republic of Honduras relating to the application of subsection (2). Application of measures a second time (4) A measure referred to in an order made under subsection (2) may be applied a second time if (a) the period of time that has elapsed since the initial application of the measure ended is equal to at least one half the initial period of application; 2013-2014 Croissance économique et pro (b) the rate of duty for the first year of the second action is not greater than the rate that would be in effect in accordance with section 49.6, at the time the first action was imposed; and (c) the rate of duty applicable to any subsequent year is reduced in equal steps such that the duty rate in the final year of the action is equivalent to the rate provided for section 49.6 for that year. Rate of duty when order ceases to have effect (5) If an order made under subsection (2) ceases to have effect in a particular calendar year (a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would otherwise have been applicable one year after the making of the order, as reduced in accordance with section 49.6; and (b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (6). Specification of applicable rate (6) For the purposes of subsection (5), the Minister shall, by order, specify that the rate referred to in paragraph (5)(b) is (a) the rate of customs duty that would have been applicable on January 1 of the year after the year in which the order ceases to have effect, if the rate of customs duty had been reduced in accordance with section 49.6, reduced for subsequent years in accordance with that section; or (b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year after the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 49.6. Definition of “principal cause” (7) In this section, “principal cause” means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat. C. 14 Canada–Honduras Econom Bilateral Emergency Measures for Textile and Apparel Goods Imported from Honduras Order by Governor in Council 73. (1) If it appears to the satisfaction of the Governor in Council, on the basis of a report of the Minister further to a complaint under subsection 23(1.096) of the Canadian International Trade Tribunal Act or as a result of an inquiry made by the Canadian International Trade Tribunal under subparagraph 26(1)(a)(i.96) of that Act, that textile and apparel goods set out in section 1 of Annex 3.1 of the Canada–Honduras Free Trade Agreement and entitled to the Honduras Tariff are being imported in such increased quantities, in absolute terms or relative to the domestic market for the goods, and under such conditions as to cause serious damage or an actual threat of serious damage to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order (a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty in respect of the goods that would otherwise be made after that time by virtue of section 49.6; or (b) make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Honduras Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of (i) the Most-Favoured-Nation Tariff rate for the goods in effect when the order is made, and (ii) the Most-Favoured-Nation Tariff rate for the goods in effect immediately before the coming into force of this subsection. Terms and conditions (2) Subject to subsection (3), an order made under subsection (1) remains in effect for a period, not exceeding three years, specified in the order. 2013-2014 Croissance économique et pro Duration of order (3) If an order is made under subsection (1) on the basis of a report of the Minister, the order ceases to have effect at the end of the one hundred and eightieth day after the day on which the order is made unless, before the order so ceases to have effect, the Canadian International Trade Tribunal reports to the Governor in Council, on the basis of an inquiry made under subparagraph 26(1)(a)(i.96) of the Canadian International Trade Tribunal Act, that the goods described in the report of the Minister are being imported from the country named in the report under such conditions as to cause or threaten serious damage to domestic producers of like or directly competitive goods. Extension of order (4) The Governor in Council may, on the recommendation of the Minister, by order, extend the period of an order made as a result of an inquiry of the Canadian International Trade Tribunal made under subparagraph 26(1)(a)(i.96) of the Canadian International Trade Tribunal Act or an order that remains in effect by virtue of subsection (3) on the basis of a report of that Tribunal, but the total period of the order may not exceed three years. Rate of duty after order ceases to have effect (5) If an order made under subsection (1) ceases to have effect in a particular calendar year, (a) the rate of customs duty applicable to the goods after the order ceases to have effect and until December 31 of that year is the rate that would have been applicable one year after the making of the order, as reduced in accordance with section 49.6; and (b) the rate of customs duty applicable to the goods beginning on January 1 of the following year is the rate specified by the Minister under subsection (6). Specification of applicable rates (6) For the purposes of subsection (5), the Minister shall, by order, specify that the rate referred to in paragraph (5)(b) is (a) the rate of customs duty that would have been applicable on January 1 of the year after the year in which the order ceases to have effect if the rate of customs duty had been C. 14 Canada–Honduras Econom reduced in accordance with section 49.6, reduced for subsequent years in accordance with that section; or (b) the rate of customs duty that would have been applicable one year after the making of the order, reduced in equal annual stages beginning on January 1 of the year after the year in which the order ceases to have effect and ending on the day on which the rate of customs duty for the goods would otherwise be reduced to the final rate in accordance with section 49.6. Further orders (7) An order under subsection (1) may not be made more than once during the period beginning on the coming into force of this subsection and ending on the date that is five years after the coming into force of this subsection in respect of goods of a particular kind. 45. Section 79 of the Act is amended by adding the following after paragraph (k): (l) subsection 72(2); (m) subsection 73(1). 46. (1) Paragraph 133(j) of the Act is amended by adding, in alphabetical order, a reference to “Honduras” in the list of countries. (2) Paragraph 133(j.1) of the Act is amended by adding, in alphabetical order, a reference to “Honduras” in the list of countries. 47. The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is amended by adding, in the column “Tariff Treatment / Other”, a reference to “HNT” opposite the reference to “Honduras”. 48. (1) The List of Tariff Provisions set out in the schedule to the Act is amended by (a) adding in the column “Preferential Tariff / Initial Rate”, above the reference to “GPT”, a reference to “HNT:”; 2013-2014 Croissance économique et pro (b) adding in the column “Preferential Tariff / Final Rate”, above the reference to “GPT”, a reference to “HNT:”; (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “HNT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “HNT”, for all tariff items except those tariff items set out in Schedules 1 and 2 to this Act; (d) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” a reference to “N/A” after the abbreviation “HNT” for those tariff items set out in Schedule 1 to this Act; and (e) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “HNT”, for each tariff item set out in Schedule 2 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule. (2) The Description of Goods of tariff item No. 1701.91.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “goods entitled to the Peru Tariff has not exceeded the aggregate quantity specified in the order during the period” with a reference to “goods entitled to the Peru Tariff or the Honduras Tariff, as the case may be, has not exceeded the aggregate quantity specified in the applicable order during the period”. (3) The Description of Goods of tariff item No. 1701.99.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “goods entitled to the Peru Tariff has not exceeded the aggregate quantity specified in the order during the period” with a reference to “goods entitled to the Peru Tariff or the Honduras C. 14 Canada–Honduras Econom Tariff, as the case may be, has not exceeded the aggregate quantity specified in the applicable order during the period”. (4) The Description of Goods of tariff item No. 1702.90.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “goods entitled to the Peru Tariff has not exceeded the aggregate quantity specified in the order during the period” with a reference to “goods entitled to the Peru Tariff or the Honduras Tariff, as the case may be, has not exceeded the aggregate quantity specified in the applicable order during the period”. (5) The Description of Goods of tariff item No. 1702.90.61 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “goods entitled to the Peru Tariff has not exceeded the aggregate quantity specified in the order during the period” with a reference to “goods entitled to the Peru Tariff or the Honduras Tariff, as the case may be, has not exceeded the aggregate quantity specified in the applicable order during the period”. (6) The Description of Goods of tariff item No. 1702.90.70 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “goods entitled to the Peru Tariff has not exceeded the aggregate quantity specified in the order during the period” with a reference to “goods entitled to the Peru Tariff or the Honduras Tariff, as the case may be, has not exceeded the aggregate quantity specified in the applicable order during the period”. (7) The Description of Goods of tariff item No. 1702.90.81 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “goods entitled to the Peru Tariff has not exceeded the aggregate quantity specified in the order during the period” with a reference to “goods entitled to the Peru Tariff or the Honduras 2013-2014 Croissance économique et pro Tariff, as the case may be, has not exceeded the aggregate quantity specified in the applicable order during the period”. (8) The Description of Goods of tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in alphabetical order, a reference to “Honduras” in the list of countries. (9) The Description of Goods of tariff item No. 9990.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in alphabetical order, a reference to “Honduras” in the list of countries. (10) The Description of Goods of tariff item No. 9992.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in alphabetical order, a reference to “Honduras” in the list of countries. 2005, c. 34 DEPARTMENT OF HUMAN RESOURCES AND SKILLS DEVELOPMENT ACT 2009, c. 16, s. 50 49. Subsection 19.1(1) of the Department of Human Resources and Skills Development Act is replaced by the following: Crediting to Labour Cooperation Treaties Account 19.1 (1) All moneys received by Her Majesty as a result of a monetary assessment by a panel determination under any treaty respecting labour cooperation referred to in the schedule shall be paid into the Consolidated Revenue Fund and, if required under the treaty, credited to a special account in the accounts of Canada to be known as the Labour Cooperation Treaties Account. 50. The schedule to the Act is amended by adding the following in alphabetical order: The Agreement on Labour Cooperation between Canada and the Republic of Honduras, done at Ottawa on November 5, 2013, as amended from time to time in accordance with Article 22 of that Agreement. C. 14 Canada–Honduras Econom PART 3 COORDINATING AMENDMENTS AND COMING INTO FORCE COORDINATING AMENDMENTS Bill C-4 51. (1) Subsections (2) and (3) apply if Bill C-4, introduced in the 2nd session of the 41st Parliament and entitled the Economic Action Plan 2013 Act, No. 2 (in this section referred to as “other Act”), receives royal assent. (2) If section 205 of the other Act comes into force before section 49 of this Act, then that section 49 and the heading before it are replaced by the following: DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOPMENT ACT 49. Subsection 19.1(1) of the Department of Employment and Social Development Act is replaced by the following: Crediting to Labour Cooperation Treaties Account 19.1 (1) All moneys received by Her Majesty as a result of a monetary assessment by a panel determination under any treaty respecting labour cooperation referred to in the schedule shall be paid into the Consolidated Revenue Fund and, if required under the treaty, credited to a special account in the accounts of Canada to be known as the Labour Cooperation Treaties Account. (3) If section 205 of the other Act and section 49 of this Act come into force on the same day, then that section 49 is deemed to have come into force before that section 205. SOR/2013-163 52. (1) In this section, “Order” means the Order Amending the Schedule to the Customs Tariff (Raw Cane Sugar), SOR/2013-163. (2) If subsection 48(1) of this Act comes into force before section 2 of the Order, then, on the day on which that section 2 comes into force, the tariff provision that is added by that section 2 to the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by 2013-2014 Croissance économique et pro (a) adding in the column “Preferential Tariff / Initial Rate”, above the reference to “GPT”, a reference to “HNT:”; (b) adding in the column “Preferential Tariff / Final Rate”, above the reference to “GPT”, a reference to “HNT:”; and (c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “HNT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “HNT”. (3) If section 2 of the Order comes into force on the same day as subsection 48(1) of this Act, then that section 2 is deemed to have come into force before that subsection 48(1). COMING INTO FORCE Order in council 53. This Act, other than sections 51 and 52, comes into force on a day to be fixed by order of the Governor in Council. C. 14 Canada–Honduras Economic Gro SCHEDU (Paragraphs 48( 0105.11.21 0105.11.22 0105.94.91 0105.94.92 0105.99.11 0105.99.12 0207.11.91 0207.11.92 0207.12.91 0207.12.92 0207.13.91 0207.13.92 0207.13.93 0207.14.22 0207.14.91 0207.14.92 0207.14.93 0207.24.11 0207.24.12 0207.24.91 0207.24.92 0207.25.11 0207.25.12 0207.25.91 0207.25.92 0207.26.10 0207.26.20 0207.26.30 0207.27.12 0207.27.91 0207.27.92 0207.27.93 0209.90.10 0209.90.20 0209.90.30 0209.90.40 0210.99.11 0210.99.12 0210.99.13 0210.99.14 0210.99.15 0210.99.16 0401.10.10 0401.10.20 0401.20.10 0401.20.20 0401.40.10 0401.40.20 0401.50.10 0401.50.20 0402.10.10 0402.10.20 0402.21.11 0402.21.12 0402.21.21 0402.21.22 0402.29.11 0402.29.12 0402.29.21 0402.29.22 0402.91.10 0402.91.20 0402.99.10 0402.99.20 0403.10.10 0403.10.20 0403.90.11 0403.90.12 0403.90.91 0403.90.92 0404.10.21 0404.10.22 0404.90.10 0404.90.20 0405.10.10 0405.10.20 0405.20.10 0405.20.20 0405.90.10 0405.90.20 0406.10.10 0406.10.20 0406.20.11 0406.20.12 0406.20.91 0406.20.92 0406.30.10 0406.30.20 0406.40.10 0406.40.20 0406.90.12 0406.90.21 0406.90.22 0406.90.31 0406.90.32 0406.90.41 0406.90.42 0406.90.51 0406.90.52 0406.90.62 0406.90.71 0406.90.72 0406.90.81 0406.90.82 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0407.1 0407.1 0407.1 0407.1 0407.2 0407.2 0407.9 0407.9 0408.1 0408.1 0408.1 0408.1 0408.9 0408.9 0408.9 0408.9 1517.9 1517.9 1601.0 1601.0 1601.0 1601.0 1602.2 1602.2 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1701.9 1701.9 1702.9 1702.9 1702.9 1702.9 1702.9 1702.9 2013-2014 Croissance économique et prospérit ANNE (alinéas 48 0105.11.21 0105.11.22 0105.94.91 0105.94.92 0105.99.11 0105.99.12 0207.11.91 0207.11.92 0207.12.91 0207.12.92 0207.13.91 0207.13.92 0207.13.93 0207.14.22 0207.14.91 0207.14.92 0207.14.93 0207.24.11 0207.24.12 0207.24.91 0207.24.92 0207.25.11 0207.25.12 0207.25.91 0207.25.92 0207.26.10 0207.26.20 0207.26.30 0207.27.12 0207.27.91 0207.27.92 0207.27.93 0209.90.10 0209.90.20 0209.90.30 0209.90.40 0210.99.11 0210.99.12 0210.99.13 0210.99.14 0210.99.15 0210.99.16 0401.10.10 0401.10.20 0401.20.10 0401.20.20 0401.40.10 0401.40.20 0401.50.10 0401.50.20 0402.10.10 0402.10.20 0402.21.11 0402.21.12 0402.21.21 0402.21.22 0402.29.11 0402.29.12 0402.29.21 0402.29.22 0402.91.10 0402.91.20 0402.99.10 0402.99.20 0403.10.10 0403.10.20 0403.90.11 0403.90.12 0403.90.91 0403.90.92 0404.10.21 0404.10.22 0404.90.10 0404.90.20 0405.10.10 0405.10.20 0405.20.10 0405.20.20 0405.90.10 0405.90.20 0406.10.10 0406.10.20 0406.20.11 0406.20.12 0406.20.91 0406.20.92 0406.30.10 0406.30.20 0406.40.10 0406.40.20 0406.90.12 0406.90.21 0406.90.22 0406.90.31 0406.90.32 0406.90.41 0406.90.42 0406.90.51 0406.90.52 0406.90.62 0406.90.71 0406.90.72 0406.90.81 0406.90.82 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0406.9 0407.1 0407.1 0407.1 0407.1 0407.2 0407.2 0407.9 0407.9 0408.1 0408.1 0408.1 0408.1 0408.9 0408.9 0408.9 0408.9 1517.9 1517.9 1601.0 1601.0 1601.0 1601.0 1602.2 1602.2 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1602.3 1701.9 1701.9 1702.9 1702.9 1702.9 1702.9 1702.9 1702.9 C. 14 Canada–Honduras Economic Gro SCHEDU (Paragraphs 48( Tariff Item Initial Ra 0210.99.19 2.5% 0701.10.00 $4.94/ton 0701.90.00 $4.94/ton 0702.00.11 1.41¢/kg 0702.00.19 1.41¢/kg 0703.10.21 2.12¢/kg 0703.10.91 2.81¢/kg 0705.11.11 2.35¢/kg 0705.11.12 2.35¢/kg 0705.19.11 2.35¢/kg 0705.19.12 2.35¢/kg 0706.10.11 1.88¢/kg 0706.10.12 1.88¢/kg 0706.10.31 0.94¢/kg 0706.10.32 0.94¢/kg 0706.90.21 1.88¢/kg 0706.90.22 1.88¢/kg 0706.90.51 1.41¢/kg 0708.20.10 1.41¢/kg 0710.10.00 6% 0710.29.90 9.5% 0710.80.40 11% 0711.40.90 10.5% 0711.51.00 8% 0712.20.00 6% 0712.31.00 6% 0712.32.90 6% 0712.33.00 6% 0712.39.19 6% 0712.90.20 6% 0806.10.11 1.41¢/kg 0806.10.99 6% 0808.10.90 8.5% 0808.30.10 2.12¢/kg 0808.30.91 2.81¢/kg 0809.10.91 4.68¢/kg 0809.21.11 5.64¢/kg 0809.21.90 6% 2013-2014 Croissance économique et prospérit Tariff Item Initial Ra 0809.29.10 5.64¢/kg 0809.29.21 5.62¢/kg 0809.29.90 6% 0809.30.21 5.62¢/kg 0809.30.90 8.5% 0809.40.21 2.81¢/kg 0809.40.31 3.75¢/kg 0809.40.90 8.5% 0810.10.10 5.62¢/kg 0810.10.91 5.62¢/kg 0811.10.10 5.62¢/kg 0811.10.90 12.5% 0811.20.00 6% 0811.90.10 9.37¢/kg 0811.90.20 10.5% 0812.90.20 9.37¢/kg 0813.30.00 6% 1517.90.21 7.5% 1806.20.21 5% 1806.90.11 5% 1901.20.13 4% 1901.20.14 4% 1901.20.15 11.93¢/kg 1901.90.33 6.5% 1901.90.39 9.5% 2002.10.00 11.5% 2002.90.00 11.5% 2003.90.90 17% 2004.10.00 6% 2005.10.00 8% 2005.20.00 6% 2005.40.00 8% 2005.80.00 10.5% 2005.99.11 14.5% 2005.99.19 8% 2007.10.00 6.5% 2008.40.10 6% 2008.40.20 9.5% 2008.40.90 9.5% 2008.50.10 6% 2008.50.90 9.5% C. 14 Canada–Honduras Economic Gro Tariff Item Initial Ra 2008.60.10 6% 2008.60.90 12.5% 2008.70.10 6% 2008.70.90 8% 2008.80.00 8.5% 2008.99.10 4% 2008.99.20 4% 2009.50.00 12.5% 2009.61.90 9.5% 2009.69.90 9.5% 2009.71.10 8.5% 2009.71.90 4% 2009.79.19 8.5% 2009.79.90 4% 2102.10.10 8% 2102.10.20 6% 2103.10.00 9.5% 2105.00.10 9.5% 2106.90.21 6% 2106.90.29 6% 2106.90.31 5% 2106.90.33 5% 2106.90.51 6.68¢/kg 2106.90.91 10.5% 2106.90.92 10.5% 2106.90.93 7% 2202.90.42 7.5% 2309.90.31 2% 3923.21.90 6.5% 3923.29.90 6.5% 3924.10.00 6.5% 3924.90.00 6.5% 3926.10.00 6.5% 3926.20.93 6.5% 3926.20.99 6.5% 3926.90.99 6.5% 6401.10.11 20% 6401.10.19 20% 6401.10.20 20% 6401.92.11 20% 6401.92.12 20% 2013-2014 Croissance économique et prospérit Tariff Item Initial Ra 6401.92.30 6401.92.91 6401.99.11 6401.99.19 6401.99.20 6402.19.10 6402.19.90 6402.20.11 6402.20.19 6402.20.20 6402.91.10 6402.91.90 6402.99.10 6402.99.90 6403.19.20 6403.19.90 6403.20.00 6403.40.00 6403.51.00 6403.59.20 6403.59.90 6403.91.00 6403.99.30 6403.99.90 6404.11.11 6404.11.19 6404.11.91 6404.11.99 6404.19.20 6404.19.30 6404.19.90 6404.20.90 6405.10.90 6405.20.20 6405.20.90 6405.90.00 6406.10.91 6406.90.30 6406.90.90 8536.61.00 9404.90.10 9404.90.90 20% 20% 20% 20% 20% 17.5% 17.5% 16% 16% 18% 17.5% 17.5% 17.5% 17.5% 18% 18% 18% 18% 18% 11% 18% 18% 11% 18% 16% 16% 18% 18% 7.5% 16% 18% 18% 18% 18% 18% 18% 8% 10% 5% 2.5% 14% 14% C. 14 Canada–Honduras Economic Gro ANNE (alinéas 48 Numéro tarifaire Taux init 0210.99.19 2,5 % 0701.10.00 4,94 $/ton 0701.90.00 4,94 $/ton 0702.00.11 1,41 ¢/kg 0702.00.19 1,41 ¢/kg 0703.10.21 2,12 ¢/kg 0703.10.91 2,81 ¢/kg 0705.11.11 2,35 ¢/kg 0705.11.12 2,35 ¢/kg 0705.19.11 2,35 ¢/kg 0705.19.12 2,35 ¢/kg 0706.10.11 1,88 ¢/kg 0706.10.12 1,88 ¢/kg 0706.10.31 0,94 ¢/kg 0706.10.32 0,94 ¢/kg 0706.90.21 1,88 ¢/kg 0706.90.22 1,88 ¢/kg 0706.90.51 1,41 ¢/kg 0708.20.10 1,41 ¢/kg 0710.10.00 6% 0710.29.90 9,5 % 0710.80.40 11 % 0711.40.90 10,5 % 0711.51.00 8% 0712.20.00 6% 0712.31.00 6% 0712.32.90 6% 0712.33.00 6% 0712.39.19 6% 0712.90.20 6% 0806.10.11 1,41 ¢/kg 0806.10.99 6% 0808.10.90 8,5 % 0808.30.10 2,12 ¢/kg 0808.30.91 2,81 ¢/kg 0809.10.91 4,68 ¢/kg 0809.21.11 5,64 ¢/kg 0809.21.90 6% 2013-2014 Croissance économique et prospérit Numéro tarifaire Taux init 0809.29.10 5,64 ¢/kg 0809.29.21 5,62 ¢/kg 0809.29.90 6% 0809.30.21 5,62 ¢/kg 0809.30.90 8,5 % 0809.40.21 2,81 ¢/kg 0809.40.31 3,75 ¢/kg 0809.40.90 8,5 % 0810.10.10 5,62 ¢/kg 0810.10.91 5,62 ¢/kg 0811.10.10 5,62 ¢/kg 0811.10.90 12,5 % 0811.20.00 6% 0811.90.10 9,37 ¢/kg 0811.90.20 10,5 % 0812.90.20 9,37 ¢/kg 0813.30.00 6% 1517.90.21 7,5 % 1806.20.21 5% 1806.90.11 5% 1901.20.13 4% 1901.20.14 4% 1901.20.15 11,93 ¢/kg 1901.90.33 6,5 % 1901.90.39 9,5 % 2002.10.00 11,5 % 2002.90.00 11,5 % 2003.90.90 17 % 2004.10.00 6% 2005.10.00 8% 2005.20.00 6% 2005.40.00 8% 2005.80.00 10,5 % 2005.99.11 14,5 % 2005.99.19 8% 2007.10.00 6,5 % 2008.40.10 6% 2008.40.20 9,5 % 2008.40.90 9,5 % 2008.50.10 6% 2008.50.90 9,5 % C. 14 Canada–Honduras Economic Gro Numéro tarifaire Taux init 2008.60.10 6% 2008.60.90 12,5 % 2008.70.10 6% 2008.70.90 8% 2008.80.00 8,5 % 2008.99.10 4% 2008.99.20 4% 2009.50.00 12,5 % 2009.61.90 9,5 % 2009.69.90 9,5 % 2009.71.10 8,5 % 2009.71.90 4% 2009.79.19 8,5 % 2009.79.90 4% 2102.10.10 8% 2102.10.20 6% 2103.10.00 9,5 % 2105.00.10 9,5 % 2106.90.21 6% 2106.90.29 6% 2106.90.31 5% 2106.90.33 5% 2106.90.51 6,68 ¢/kg 2106.90.91 10,5 % 2106.90.92 10,5 % 2106.90.93 7% 2202.90.42 7,5 % 2309.90.31 2% 3923.21.90 6,5 % 3923.29.90 6,5 % 3924.10.00 6,5 % 3924.90.00 6,5 % 3926.10.00 6,5 % 3926.20.93 6,5 % 3926.20.99 6,5 % 3926.90.99 6,5 % 6401.10.11 20 % 6401.10.19 20 % 6401.10.20 20 % 6401.92.11 20 % 6401.92.12 20 % 2013-2014 Croissance économique et prospérit Numéro tarifaire Taux init 6401.92.30 6401.92.91 6401.99.11 6401.99.19 6401.99.20 6402.19.10 6402.19.90 6402.20.11 6402.20.19 6402.20.20 6402.91.10 6402.91.90 6402.99.10 6402.99.90 6403.19.20 6403.19.90 6403.20.00 6403.40.00 6403.51.00 6403.59.20 6403.59.90 6403.91.00 6403.99.30 6403.99.90 6404.11.11 6404.11.19 6404.11.91 6404.11.99 6404.19.20 6404.19.30 6404.19.90 6404.20.90 6405.10.90 6405.20.20 6405.20.90 6405.90.00 6406.10.91 6406.90.30 6406.90.90 8536.61.00 9404.90.10 9404.90.90 20 % 20 % 20 % 20 % 20 % 17,5 % 17,5 % 16 % 16 % 18 % 17,5 % 17,5 % 17,5 % 17,5 % 18 % 18 % 18 % 18 % 18 % 11 % 18 % 18 % 11 % 18 % 16 % 16 % 18 % 18 % 7,5 % 16 % 18 % 18 % 18 % 18 % 18 % 18 % 8% 10 % 5% 2,5 % 14 % 14 % Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 29 An Act to enact the Aviation Industry Indemnity Act, to amend the Aeronautics Act, the Canada Marine Act, the Marine Liability Act and the Canada Shipping Act, 2001 and to make consequential amendments to other Acts ASSENTED TO 9th DECEMBER, 2014 BILL C-3 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to enact the Aviation Industry Indemnity Act, to amend the Aeronautics Act, the Canada Marine Act, the Marine Liability Act and the Canada Shipping Act, 2001 and to make consequential amendments to other Acts”. SUMMARY Part 1 enacts the Aviation Industry Indemnity Act, which authorizes the Minister of Transport to undertake to indemnify certain aviation industry participants for loss, damage or liability caused by events that are commonly referred to in the insurance industry as “war risks”. The Minister may undertake to indemnify all aviation industry participants, or may specify that an undertaking applies only to specific participants or classes of participant or applies only in specific circumstances. The Act also requires that the Minister, at least once every two years, assess whether it is feasible for aviation industry participants to obtain insurance coverage for events or other similar coverage, and that the Minister report regularly to Parliament on his or her activities under the Act. Part 1 also makes consequential amendments to other Acts. Part 2 amends the Aeronautics Act to provide certain persons with powers to investigate aviation accidents or incidents involving civilians and aircraft or aeronautical installations operated by or on behalf of the Department of National Defence, the Canadian Forces or a visiting force. It also establishes privilege in respect of on-board recordings, communication records and certain statements, and permits, among other things, access to an on-board recording if certain criteria are met. Finally, it makes consequential amendments to other Acts. Part 3 amends the Canada Marine Act in relation to the effective day of the appointment of a director of a port authority. Part 4 amends the Marine Liability Act to implement the International Convention on Liability and Compensation for Damage in Connection with the Carriage of Hazardous and Noxious Substances by Sea, 2010. Among other things, it gives force of law to many provisions of the Convention, clarifies the liability of the Ship-source Oil Pollution Fund with respect to the Convention and confers powers, duties and functions on the Fund’s Administrator. Part 5 amends the Canada Shipping Act, 2001 to introduce new requirements for operators of oil handling facilities, including the requirement to notify the Minister of their operations and to submit plans to the Minister. It extends civil and criminal immunity to the agents or mandataries of response organizations engaged in response operations. It also introduces new enforcement measures for Part 8 of the Act, including by applying the administrative monetary penalties regime contained in Part 11 of that Act to Part 8. TABLE OF PROVISIONS AN ACT TO ENACT THE AVIATION INDUSTRY INDEMNITY ACT, TO AMEND THE AERONAUTICS ACT, THE CANADA MARINE ACT, THE MARINE LIABILITY ACT AND THE CANADA SHIPPING ACT, 2001 AND TO MAKE CONSEQUENTIAL AMENDMENTS TO OTHER ACTS SHORT TITLE 1. Safeguarding Canada’s Seas and Skies Act PART 1 AVIATION INDUSTRY INDEMNITY ACT ENACTMENT OF ACT 2. Enactment CONSEQUENTIAL AMENDMENTS 3-8. Marine and Aviation War Risks Act 9. References PART 2 AERONAUTICS ACT AMENDMENTS TO THE ACT 10-20. Amendments CONSEQUENTIAL AMENDMENTS 21. Access to Information Act 22. National Defence Act 23. Canadian Transportation Accident Investigation and Safety Board Act 24. Existing investigations — military-civilian occurrences 25. Existing military investigations 26. Sixty days after royal assent TRANSITIONAL PROVISIONS COMING INTO FORCE i PART 3 CANADA MARINE ACT 27. Amendment PART 4 MARINE LIABILITY ACT AMENDMENTS TO THE ACT 28-56. Amendments COMING INTO FORCE 57. Order in council PART 5 CANADA SHIPPING ACT, 2001 AMENDMENTS TO THE ACT 58-77. Amendments CONSEQUENTIAL AMENDMENT TO THE COASTING TRADE ACT 78. Amendment COMING INTO FORCE 79. Order in council SCHEDULE SCHEDULE 9 62-63 ELIZABETH II —————— CHAPTER 29 An Act to enact the Aviation Industry Indemnity Act, to amend the Aeronautics Act, the Canada Marine Act, the Marine Liability Act and the Canada Shipping Act, 2001 and to make consequential amendments to other Acts [Assented to 9th December, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Safeguarding Canada’s Seas and Skies Act. PART 1 AVIATION INDUSTRY INDEMNITY ACT ENACTMENT OF ACT Enactment 2. The Aviation Industry Indemnity Act is enacted as follows: An Act respecting the indemnity of certain aviation industry participants for certain events SHORT TITLE Short title 1. This Act may be cited as the Aviation Industry Indemnity Act. INTERPRETATION Definitions 2. The following definitions apply in this Act. C. 29 “airport” « aéroport » “airport” has the same meaning as in subsection 3(1) of the Aeronautics Act. “aviation industry participant” « participant de l’industrie aérienne » Safeguarding Canad “aviation industry participant” means (a) an air carrier, as defined in subsection 3(1) of the Aeronautics Act, that is a Canadian, as defined in subsection 55(1) of the Canada Transportation Act; (b) NAV CANADA, a corporation incorporated on May 26, 1995 under Part II of the Canada Corporations Act; (c) an owner or operator of an airport; (d) a supplier of goods or services that directly support the operation of aircraft from an airport, including with respect to (i) the preparation of an aircraft for departure or on its arrival, including maintenance and cleaning of the aircraft and the loading and unloading of passengers, baggage and cargo, (ii) freight forwarding, (iii) air navigation, or (iv) airport security services; or (e) an entity that is prescribed by regulation or a member of a class of entity that is prescribed by regulation. “event” « événement » “event” means (a) an act of unlawful interference with an aircraft, airport or air navigation facility, including an act of terrorism; or (b) an act or omission in the course of armed conflict, war, invasion, hostilities, civil war, revolution, rebellion, insurrection, an application of martial law, a usurpation or attempted usurpation of power, a civil commotion or a riot. “Minister” « ministre » “Minister” means the Minister of Transport. Protection des mer 2013-2014 UNDERTAKING Undertaking by Minister 3. (1) The Minister may, in writing, undertake to indemnify one or more aviation industry participants — or one or more classes of aviation industry participant — against their loss or damage, or liability for loss or damage, that is caused by an event. (2) The undertaking to indemnify is limited Limitation to (a) loss, damage or liability, or any portion of it, that is not insured or otherwise indemnified; and (b) loss, damage or liability that is not solely with respect to a loss of income. Terms (3) The Minister may attach terms to an undertaking, including terms that (a) specify the event or class of event that is covered by the undertaking or that is excluded from coverage; (b) specify the activity or class of activity in which an aviation industry participant engages that is covered by the undertaking or that is excluded from coverage; (c) specify the class of loss, damage or liability that is covered by the undertaking or that is excluded from coverage; (d) establish the maximum amount of indemnification, or the method to determine that amount, that may be paid out to an aviation industry participant per event; (e) require that an aviation industry participant obtain a specified minimum amount of insurance coverage for events; and (f) require that an aviation industry participant enter, at the Minister’s request, into an agreement with the Minister respecting the conduct or settlement of any proceedings to C. 29 Safeguarding Canad which the participant is a party that are related to loss, damage or liability covered by the undertaking. Different terms (4) In attaching terms to an undertaking, the Minister may distinguish among aviation industry participants, including among aviation industry participants of the same class, and may distinguish among classes of aviation industry participants. Incorporation by reference (5) An undertaking may incorporate any material by reference, regardless of its source, as it exists on a particular date. No delegation (6) The Minister must personally exercise the powers that are set out in this section. Statutory Instruments Act 4. (1) The Statutory Instruments Act does not apply to an undertaking. Publication (2) The Minister must cause an undertaking, an amended undertaking or a notice of revocation of an undertaking to be published in Part I of the Canada Gazette within 23 days after the issuance, amendment or revocation. Request for information 5. At any time after the Minister issues an undertaking, he or she may request that aviation industry participants who are covered by the undertaking provide him or her with any information that he or she specifies, including with respect to their eligibility and their existing level of insurance coverage for events covered by the undertaking. CLAIM FOR INDEMNIFICATION Notice of potential claim 6. (1) An aviation industry participant must provide the Minister with a written notice of a potential claim within two years after the day on which the event that could give rise to a claim occurred. Information to be provided (2) The aviation industry participant must provide the Minister with any additional information that the Minister considers necessary in the circumstances. 2013-2014 Protection des mer Claim and indemnification 7. (1) After an aviation industry participant submits a written claim for indemnification under an undertaking, the Minister must review the claim and — if a notice was provided in accordance with section 6 and the Minister determines that the claim is eligible for indemnification under the undertaking as it read on the day on which the event that gave rise to the claim occurred — indemnify the participant accordingly. Further information (2) The aviation industry participant must provide the Minister with any additional information that the Minister considers necessary to determine if the claim is eligible for indemnification. Deeming — single event (3) If the Minister considers that two or more events are directly connected by any factor or factors, including timing, cause or the parties involved, he or she may deem the events to be a single event. Reliance on court or tribunal (4) The Minister may, in determining if a claim is eligible for indemnification, rely on a final determination, not subject to any appeal, of a court or other tribunal, in or outside Canada. Fault of aviation industry participant (5) Despite subsection (1), the Minister is not required to indemnify an aviation industry participant if the Minister is of the opinion that the loss, damage or liability claimed is principally the fault of the aviation industry participant. For greater certainty (6) For greater certainty, the Minister’s determination of whether the claim is eligible for indemnification includes a determination of the amount, if any, of the indemnification. Consolidated Revenue Fund 8. Any amount payable under an undertaking is to be paid out of the Consolidated Revenue Fund. Subrogation 9. (1) Her Majesty is subrogated, to the extent of a payment under an undertaking to an aviation industry participant, to all of the participant’s rights in respect of the loss, damage or liability for which the payment was made. C. 29 Action (2) Her Majesty may maintain an action, in the aviation industry participant’s name or in the name of Her Majesty, against any person to enforce those rights. Safeguarding Canad ASSESSMENT AND REPORT Assessment 10. The Minister must, at least once every two years, assess whether it is feasible for aviation industry participants to obtain insurance coverage for events or other similar coverage. Report 11. (1) The Minister must prepare a report on his or her activities under this Act within (a) 90 days after the day on which he or she issued, amended or revoked an undertaking; and (b) two years after the day on which a report was last tabled, if he or she has not, within that period, issued, amended or revoked an undertaking. Tabling in Parliament (2) The Minister must cause each report to be tabled in each House of Parliament within the first 15 days on which the House is sitting after the report is prepared. REGULATIONS Governor in Council 12. The Governor in Council may, on the Minister’s recommendation, make regulations for the purpose of this Act, including regulations (a) prescribing an entity or class of entity for the purpose of the definition “aviation industry participant” in section 2; and (b) respecting the circumstances in which an undertaking may cover only one aviation industry participant. CONSEQUENTIAL AMENDMENTS R.S.C. 1970, c. W-3 Marine and Aviation War Risks Act 3. The long title of the Marine and Aviation War Risks Act is replaced by the following: Protection des mer 2013-2014 An Act respecting marine war risks insurance and reinsurance agreements 4. Section 1 of the Act is replaced by the following: Short title 1. This Act may be cited as the Marine War Risks Act. 5. (1) The definition “aircraft” in section 2 of the Act is repealed. (2) The definition “Account” in section 2 of the Act is replaced by the following: “Account” « compte » “Account” means the Marine War Risks Insurance Account established under section 5; 6. Section 3 of the Act is replaced by the following: Insurance and reinsurance agreements 3. The Minister, for the purpose of securing that ships are not laid up and that commerce is not interrupted by reason of lack of insurance facilities, may enter into an agreement, in the form and containing the terms and conditions that may be prescribed by the regulations or otherwise approved by the Governor in Council, with any person or association of persons for the insurance or reinsurance by the Minister against any or all war risks of vessels or cargo. 7. Paragraph 4(c) of the Act is replaced by the following: (c) respecting the designation of countries of registry for the purposes of paragraph (c) of the definition “vessel” in section 2. 8. The portion of subsection 5(1) of the Act before paragraph (a) is replaced by the following: Marine War Risks Insurance Account 5. (1) There shall be established in the accounts of Canada an account to be known as the Marine War Risks Insurance Account to which shall be credited References Reference replaced — Act 9. (1) Every reference to the Marine and Aviation War Risks Act is replaced by a reference to the Marine War Risks Act in any Act of Parliament other than the Marine C. 29 Safeguarding Canad War Risks Act and in any instrument made under an Act of Parliament or by or under the authority of the Governor in Council. Reference replaced — Account (2) Every reference to the Marine and Aviation War Risks Insurance Account is replaced by a reference to the Marine War Risks Insurance Account in any Act of Parliament other than the Marine War Risks Act and in any instrument made under an Act of Parliament or by or under the authority of the Governor in Council. PART 2 R.S., c. A-2 AERONAUTICS ACT AMENDMENTS TO THE ACT R.S., c. 33 (1st Supp.), s. 1 “Minister” « ministre » 10. (1) The definition “Minister” in subsection 3(1) of the Aeronautics Act is replaced by the following: “Minister” means (a) subject to paragraph (b), the Minister of Transport or any other Minister that is designated by the Governor in Council as the Minister for the purposes of this Act, and (b) the Minister of National Defence — or, under the direction of the Minister of National Defence, the Chief of the Defence Staff appointed under the National Defence Act — with respect to any matter relating to defence, including any matter relating to any of the following: (i) military personnel, a military aeronautical product, a military aerodrome or military equipment of Canada or a foreign state, or a military facility of Canada or a foreign state relating to aeronautics, and (ii) a service relating to aeronautics provided by such personnel, by means of such an aeronautical product or such equipment or at such an aerodrome or facility; R.S., c. 33 (1st Supp.), s. 1 (2) Subsection 3(2) of the Act is replaced by the following: 2013-2014 Protection des mer “Minister” for certain purposes (2) Despite the definition “Minister” in subsection (1), “Minister”, in relation to any matter referred to in paragraph 4.2(1)(n), 4.9(p), (q) or (r) or 8.7(1)(b), means the Minister of National Defence. R.S., c. 33 (1st Supp.), s. 1 11. (1) Section 4.2 of the Act is renumbered as subsection 4.2(1). R.S., c. 33 (1st Supp.), s. 1 (2) Paragraph 4.2(1)(n) of the Act is replaced by the following: (n) subject to subsection (2), investigate matters relating to aviation safety; and (3) Section 4.2 of the Act is amended by adding the following after subsection (1): Exception — investigations of military-civilian occurrences (2) Investigations of military-civilian occurrences, as defined in Part II, shall be carried out in accordance with that Part by the Airworthiness Investigative Authority, designated by the Minister under section 12. 12. The Act is amended by adding the following after section 4.3: Authorization by authorized person 4.31 Any person whom the Minister of National Defence has authorized to exercise or perform powers, duties or functions relating to airworthiness may, in accordance with the authorization, authorize another person under their authority to exercise or perform any of those powers, duties or functions. 13. The Act is amended by adding the following after section 5.9: Exemption by Minister of National Defence 6. (1) With respect to any matter relating to defence, the Minister of National Defence or an officer of the Department of National Defence or of the Canadian Forces who is authorized by the Minister may, on any terms that the Minister or officer, as the case may be, considers necessary, exempt by order any person, aeronautical product, aerodrome, facility or service, or any class of persons, aeronautical products, aerodromes, facilities or services, from the application of any regulation, order or security measure made under this Part if the exemption, in the opinion of the Minister or officer, as the C. 29 Safeguarding Canad case may be, is in the public interest and is not likely to adversely affect aviation safety or security. Exemption from Statutory Instruments Act (2) An order made under subsection (1) is exempt from the application of sections 3, 5 and 11 of the Statutory Instruments Act. 14. The Act is amended by adding the following after section 6.2: Certificate 6.21 A certificate purporting to be signed by the Minister of National Defence or the Chief of the Defence Staff and stating that a notice containing the regulation or notice referred to in paragraph 6.2(1)(a) was given to persons likely to be affected by it is, in the absence of evidence to the contrary, proof that notice was given to those persons. R.S., c. 33 (1st Supp.), s. 1; 1989, c. 3, s. 39 15. Section 6.3 of the Act and the heading before it are repealed. 1989, c. 3, s. 40 16. Section 6.4 of the Act is repealed. 2001, c. 29, s. 34 17. Section 6.7 of the Act is replaced by the following: Non-application of certain provisions 6.7 Sections 6.71 to 7.21 do not apply to any military personnel of Canada or a foreign state acting in the course of their duties in relation to a Canadian aviation document issued in respect of a military aeronautical product, a military aerodrome, military equipment, a military facility relating to aeronautics or a service relating to aeronautics provided by means of such an aeronautical product or such equipment or at such an aerodrome or facility. 18. Section 8.7 of the Act is amended by adding the following after subsection (1): Matters relating to defence (1.01) The Minister of Transport may exercise the powers set out in subsection (1) with regard to any matter relating to defence with the authorization of the Minister of National Defence. 19. The Act is amended by adding the following after section 9: Protection des mer 2013-2014 PART II MILITARY INVESTIGATIONS INVOLVING CIVILIANS INTERPRETATION Definitions “Authority” « directeur » “civilian” « civil » “department” « ministère » 10. (1) The following definitions apply in this Part. “Authority” means the Airworthiness Investigative Authority designated under subsection 12(1). “civilian” means a person who is not subject to the Code of Service Discipline set out in Part III of the National Defence Act. “department” means (a) any department of the Government of Canada, including the minister responsible for it and any person acting on behalf of that minister; (b) any body listed in the schedule to the Canadian Transportation Accident Investigation and Safety Board Act; and (c) any fact-finding authority, body or person established or appointed by such a department, minister, person or body. “military-civilian occurrence” « accident militaro-civil » “military-civilian occurrence” means (a) any accident or incident involving (i) an aircraft operated by or on behalf of the Department of National Defence, the Canadian Forces or a visiting force, or an installation operated by or on behalf of any of the above that is designed or used for the manufacture of an aircraft or other aeronautical product, or that is being used for the operation or maintenance of an aircraft or other aeronautical product, and (ii) a civilian; or (b) any situation or condition that the Authority has reasonable grounds to believe could, if left unattended, induce an accident or incident described in paragraph (a). “visiting force” « force étrangère présente au Canada » “visiting force” has the same meaning as in section 2 of the Visiting Forces Act. C. 29 Application (2) This section and sections 11 to 24.7 apply in respect of military-civilian occurrences Safeguarding Canad (a) in or over Canada; (b) in or over any place that is under Canadian air traffic control; and (c) in or over any other place in any of the following cases: (i) Canada is requested to investigate the occurrence by an appropriate authority, (ii) the civilians involved are employed in that place by the Department of National Defence or by the Canadian Forces, or (iii) the civilians involved are in Canada. AUTHORIZATION BY MINISTER Power 11. The Minister may authorize any person or class of persons to exercise or perform, subject to any restrictions or conditions that the Minister specifies, any of the powers, duties or functions of the Minister under this Part. AIRWORTHINESS INVESTIGATIVE AUTHORITY Airworthiness Investigative Authority 12. (1) The Minister shall designate from among the members of the Canadian Forces or the employees of the Department of National Defence an individual to be the Airworthiness Investigative Authority, who is to be responsible for advancing aviation safety by (a) investigating military-civilian occurrences, in order to find their causes and contributing factors; (b) identifying safety deficiencies as evidenced by military-civilian occurrences; (c) making recommendations designed to eliminate or reduce any of those safety deficiencies; and (d) providing reports to the Minister on the investigations and the findings in relation to them. Protection des mer 2013-2014 Restriction (2) In making findings in an investigation of a military-civilian occurrence, it is not the Authority’s function to assign fault or determine civil or criminal liability, but the Authority shall not refrain from making a full report merely because fault or liability might be inferred from the Authority’s findings. Restriction (3) No finding of the Authority may be construed as assigning fault or determining civil or criminal liability. Findings not binding (4) The Authority’s findings are not binding on the parties to any legal, disciplinary or other proceedings. INVESTIGATIONS OF MILITARY-CIVILIAN OCCURRENCES Investigations Investigators 13. (1) The Authority may act as an investigator under this Part with respect to a militarycivilian occurrence, and may designate as an investigator to investigate such an occurrence in accordance with this Part on the Authority’s behalf any person, or member of a class of persons, that the Authority considers qualified. Certificate (2) The Authority shall give a designated investigator a certificate of designation specifying the terms of their designation. Report (3) A designated investigator shall report to the Authority with respect to the investigation of a military-civilian occurrence. Definitions 14. (1) The following definitions apply in this section. “information” « renseignement » “place” « lieu » Powers of investigators “information” includes a record regardless of its form and a copy of a record. “place” includes an aircraft, any premises and any building or other structure erected on those premises. (2) If an investigator believes on reasonable grounds that there is or might be, at or in any place, any thing relevant to the investigation of a military-civilian occurrence, the investigator may, subject to subsection (3), enter and search C. 29 Safeguarding Canad that place for such a thing, and seize any such thing that is found in the course of that search, including an aircraft or part of one. Conditions for exercise of powers (3) An investigator shall not exercise the powers referred to in subsection (2) in relation to a particular place without the consent of the person apparently in charge of that place unless (a) those powers are exercised under the authority of a warrant; or (b) by reason of exigent circumstances, it would not be practical for the investigator to obtain a warrant. Warrant (4) If a justice of the peace is satisfied by information on oath that an investigator believes on reasonable grounds that there is or might be, at or in any place, any thing relevant to the investigation of a military-civilian occurrence, the justice may, on ex parte application, sign and issue a warrant authorizing the investigator to enter and search that place for such a thing and to seize any such thing that is found in the course of that search. Warrants may be obtained by telephone, etc. (5) The procedure set out in section 487.1 of the Criminal Code applies in relation to the obtaining of warrants under this section, subject to regulations made under paragraph 24.5(1)(g). Power to test things seized, etc. (6) If any thing is seized by an investigator under subsection (2), the investigator (a) may, subject to paragraph (b), cause to be conducted on the thing any tests, including tests to destruction, that are necessary for the purposes of the investigation; (b) shall, to the extent that it is practical and safe to do so without unreasonably impeding the progress of the investigation, (i) take all reasonable measures to invite the owner of the thing, and any person who appears on reasonable grounds to be entitled to it, to be present at such tests, and (ii) allow them to be present at those tests; and (c) subject to the need to conduct such tests, shall cause the thing to be preserved pending its return under section 15. 2013-2014 Protection des mer Power to prohibit or limit access (7) An investigator may, in the course of an investigation of a military-civilian occurrence, and for the purposes of preserving and protecting any thing involved or likely to have been involved, whether or not the thing has been seized under this section, prohibit or limit access to the area immediately surrounding the place at which the thing is located for any period that is necessary for the purposes of the investigation. Disruption to be minimized (8) In exercising the power conferred by subsection (7), an investigator shall have regard to the desirability of minimizing any resulting disruption to transportation services. Prohibition (9) No person shall knowingly enter an area in contravention of a prohibition or limitation of access under subsection (7). Additional powers of investigators (10) An investigator may do any of the following, on notice in writing to the person concerned, if their belief is based on reasonable grounds: (a) if the investigator believes that a person has information relevant to an investigation, (i) require the person to produce the information to the investigator or to attend before the investigator and give a statement referred to in section 24.1, under oath or solemn affirmation if required by the investigator, and (ii) make any copies of and take any extracts from the information that the investigator considers necessary for the purposes of the investigation; (b) require a person who is directly or indirectly involved in the operation of an aircraft to submit to a medical examination, if the investigator believes that the examination is or might be relevant to the investigation; (c) require a physician or health practitioner to provide information concerning a patient to the investigator, if the investigator believes that the information is or might be relevant to the investigation; or (d) require the person who has custody of the body of a deceased person or other human remains to permit the performance of an autopsy on the body or other medical C. 29 Safeguarding Canad examination on the remains, and cause it to be performed, if the investigator believes that the autopsy or other medical examination is or might be relevant to the investigation. Offence — paragraph (10)(a), (c) or (d) (11) No person shall refuse or fail to produce information to an investigator, or to attend before an investigator and give a statement, in accordance with a requirement imposed under paragraph (10)(a), to provide information in accordance with a requirement imposed under paragraph (10)(c) or to make the body of a deceased person or other human remains available for the performance of an autopsy or other medical examination in accordance with a requirement imposed under paragraph (10)(d). Offence — paragraph (10)(b) (12) No person shall refuse or fail to submit to a medical examination in accordance with a requirement imposed under paragraph (10)(b), but information obtained as a result of such an examination is privileged and, subject to the Authority’s power to make any use of it that the Authority considers necessary in the interests of aviation safety, no person shall knowingly communicate it or permit it to be communicated to any person. Legal proceedings (13) No person is to be required to produce information referred to in subsection (12) or to give evidence relating to it in any legal, disciplinary or other proceedings. Certificate to be produced (14) Before acting under this section, an investigator shall, on request, produce their certificate of designation to any person in relation to whom the investigator acts. Meaning of medical examination (15) The requirement under paragraph (10)(b) that a person submit to a medical examination does not require the person to submit to any procedure involving surgery, perforation of the skin or any external tissue or the entry into the body of any drug or foreign substance. Use of force (16) In executing a warrant under this section, an investigator shall not use force unless the investigator is accompanied by a peace officer and the use of force is specifically authorized in the warrant. 2013-2014 Protection des mer Failure to produce document, etc. (17) If an investigator has required a person to do something under subsection (10) and the person has refused or failed to do as required, the investigator may make an application to the Federal Court or a superior court of a province setting out the facts, and the court may inquire into the matter and, after giving the person an opportunity to comply with the requirement, take steps for their punishment as if they had been guilty of contempt of the court, or may make any other order that it considers appropriate. Return of seized property 15. (1) Anything seized under section 14 — except on-board recordings as defined in subsection 22(1) — shall, as soon as possible after it has served the purpose for which it was seized, be returned to the owner or the person who appears on reasonable grounds to be entitled to it, or to the person from whom it was seized, unless (a) the owner or the person who appears on reasonable grounds to be entitled to it consents otherwise in writing; or (b) a court of competent jurisdiction orders otherwise. Application for return (2) A person from whom anything was seized under section 14 — except on-board recordings as defined in subsection 22(1) — or the owner or any other person who appears on reasonable grounds to be entitled to it may apply to a court of competent jurisdiction for an order that the seized thing be returned to them. Order for return (3) If, on an application under subsection (2), the court is satisfied that the seized thing has served the purpose for which it was seized or should, in the interests of justice, be returned to the applicant, the court may grant the application and order the seized thing to be returned to the applicant, subject to any terms that appear necessary or desirable to ensure that the thing is safeguarded and preserved for any purpose for which it might subsequently be required by the Authority under this Act. Exception (4) This section does not apply in respect of anything seized and tested to destruction in accordance with subsection 14(6). C. 29 Safeguarding Canad Miscellaneous Provisions Notification of Authority 16. (1) If a department is notified of a military-civilian occurrence, the department shall (a) immediately provide the Authority with particulars of the occurrence; and (b) as soon as feasible after complying with paragraph (a), advise the Authority of any investigation that it plans to conduct and of any remedial measures that it plans to take. Investigator as observer (2) An investigator authorized by the Authority may attend as an observer at an investigation conducted by the department or during the taking of remedial measures by the department following a military-civilian occurrence. Authority may review and comment (3) Subject to any other Act or law, the Authority shall, on request, be provided with, and may review and comment on, any interim or final report prepared in respect of an investigation conducted by the department. Notification by Authority 17. (1) If the Authority is notified of a military-civilian occurrence, the Authority shall (a) immediately provide particulars of the occurrence to any minister responsible for a department that has a direct interest in the occurrence; and (b) as soon as feasible after complying with paragraph (a), advise the ministers referred to in paragraph (a) of any investigation that the Authority plans to conduct and of its scope. Observers (2) Subject to any conditions that the Authority imposes, a person may attend as an observer at an investigation of a militarycivilian occurrence conducted by the Authority if the person (a) is designated as an observer by the minister responsible for a department that has a direct interest in the subject matter of the investigation; (b) has observer status or is an accredited representative or an adviser to an accredited representative, under an international agreement or convention relating to transportation to which Canada is a party; or Protection des mer 2013-2014 (c) is invited by the Authority to attend as an observer because, in the Authority’s opinion, the person has a direct interest in the subject matter of the investigation and is likely to contribute to achieving its object. Observer may be removed (3) The Authority may remove an observer from an investigation if the observer contravenes a condition imposed by the Authority or if, in the Authority’s opinion, the observer’s participation is likely to create a situation of conflict of interest that will impede the conduct of the investigation. Report to the Minister 18. (1) On completion of an investigation, the Authority shall provide a report to the Minister on the Authority’s findings, including any safety deficiencies that the Authority has identified and any recommendations relating to aviation safety that the Authority considers appropriate. Representations on draft report (2) Before providing the report to the Minister, the Authority shall, on a confidential basis, send a copy of the draft report on the investigation’s findings and any safety deficiencies identified to each minister responsible for a department that has a direct interest in the findings, as well as to any other person who, in the Authority’s opinion, has a direct interest in the findings, and shall give that minister or other person a reasonable opportunity to make representations to the Authority with respect to the draft report before the final report is prepared. Confidentiality of draft report (3) No person shall communicate or use the draft report, or permit its communication or use, for any purpose — other than the taking of remedial measures — that is not strictly necessary to the study of the draft report or to the making of representations with respect to it. Manner of dealing with representations (4) The Authority shall (a) receive representations made under subsection (2) in any manner the Authority considers appropriate; (b) keep a record of those representations; (c) consider those representations before providing the final report to the Minister; and C. 29 Safeguarding Canad (d) notify in writing each of the persons who made those representations, indicating how the Authority has disposed of the representations made by that person. Protection of representations (5) A representation is privileged, except for one made by a minister responsible for a department that has a direct interest in the findings of the investigation. Subject to any other provisions of this Part or to a written authorization from the author of a representation, no person, including any person to whom access is provided under this section, shall knowingly communicate it or permit it to be communicated to any person. Use by Authority (6) The Authority may use representations as the Authority considers necessary in the interests of aviation safety. Making representations available to coroner (7) If requested to do so by a coroner conducting an investigation into any circumstances in respect of which representations were made to the Authority, the Authority shall make them available to the coroner. Prohibition of use (8) Except for use by a coroner for the purpose of an investigation, no person is to use representations in any legal, disciplinary or other proceedings. Notification of findings and recommendations (9) The Authority shall (a) during an investigation of a militarycivilian occurrence, immediately notify in writing any minister or person who, in the Authority’s opinion, has a direct interest in the investigation’s findings, of any of his or her findings and recommendations, whether interim or final, that, in the Authority’s opinion, require urgent action; and (b) on completion of the investigation, notify in writing any minister or person who, in the Authority’s opinion, has a direct interest in the investigation’s findings, of his or her findings as to the causes and contributing factors of the military-civilian occurrence, any safety deficiencies he or she has identified and any recommendations resulting from his or her findings. Minister to reply to Authority (10) A minister, other than the Minister of National Defence, who is notified under subsection (9) of any findings and 2013-2014 Protection des mer recommendations on matters relating to defence shall, within 90 days after the day on which they were notified, (a) advise the Minister and the Authority in writing of any action taken or proposed to be taken in response to those findings and recommendations; or (b) provide written reasons to the Minister and the Authority if no action will be taken or if the action to be taken differs from the action that was recommended. Extension of time (11) If the Authority is satisfied that a minister is unable to reply within the period referred to in subsection (10), the period may be extended as the Authority considers necessary. Interim report 19. (1) The Authority shall, on a confidential basis, provide an interim report on the progress and findings of an investigation (a) to any minister responsible for a department that has a direct interest in the subject matter of the investigation, on written request made in respect of that investigation; and (b) to any coroner investigating the militarycivilian occurrence, if it involved a death and significant progress has been made in the investigation. Limited purpose only (2) A person, other than a minister, who is provided with an interim report under subsection (1) shall not use the report, or permit its use, for any purpose not strictly necessary to its examination. Power to reconsider 20. (1) The Authority may, at any time, reconsider any findings and recommendations made on the basis of an investigation of a military-civilian occurrence under this Part. Duty to reconsider (2) The Authority shall reconsider the findings and recommendations made on the basis of an investigation under this Part if, in his or her opinion, new material facts appear. Power to authorize 21. (1) Subject to subsection (2), the Authority may authorize any person, subject to any limitations specified in the authorization, to exercise or perform any of the powers, duties or functions conferred or imposed on the Authority under this Part, other than the power of authorization under this subsection. C. 29 Revocation (2) The authorization may be revoked by the Authority in writing. Safeguarding Canad Privilege Definition of “on-board recording” 22. (1) In this section and in section 23, “onboard recording” means the whole or any part of either a recording of voice communications originating from an aircraft, or received on or in the flight deck of an aircraft, or a video recording of the activities of the operating personnel of an aircraft, that is made, using recording equipment that is intended not to be controlled by the operating personnel, on the flight deck of the aircraft, and includes a transcript or substantial summary of such a recording. Privilege for onboard recordings (2) Every on-board recording in respect of an aircraft is privileged whether or not that aircraft has been involved in a military-civilian occurrence and, except as provided by this section and section 23, no person, including any person to whom access is provided under those sections, shall knowingly communicate an onboard recording or permit one to be communicated to any person. Legal proceedings (3) Except as provided by this section and section 23, no person is to be required to produce an on-board recording or to give evidence relating to one in any legal, disciplinary or other proceedings. Use authorized by Authority (4) The Authority may, subject to any restrictions or conditions that he or she specifies, authorize any person or class of persons to make use of any on-board recording in the interests of aviation safety. Access by investigator (5) Any on-board recording that relates to a military-civilian occurrence being investigated under this Part shall be released to an investigator who requests it for the purposes of the investigation. Use by Authority (6) The Authority may make any use that he or she considers necessary in the interests of aviation safety of any on-board recording obtained by an investigator under this Part but, subject to subsections (7) and 23(1), (4) and (6), shall not knowingly communicate or permit to be communicated to anyone any portion of it 2013-2014 Protection des mer that is unrelated to the causes or contributing factors of the military-civilian occurrence under investigation or to the identification of safety deficiencies. Access by coroners and other investigators (7) The Authority shall make available any on-board recording obtained in the course of an investigation of a military-civilian occurrence (a) to a coroner who requests access to it for the purpose of an investigation that the coroner is conducting; or (b) to any person carrying out a coordinated investigation under section 18 of the Canadian Transportation Accident Investigation and Safety Board Act. Power of court or coroner (8) Despite anything in this section, if, in any proceedings before a court or coroner, a request for the production and discovery of an on-board recording is made, the court or coroner shall (a) cause notice of the request to be given to the Authority, if the Authority is not a party to the proceedings; (b) examine the on-board recording in camera and give the Authority a reasonable opportunity to make representations with respect to it; and (c) if the court or coroner concludes in the circumstances of the case that the public interest in the proper administration of justice outweighs in importance the privilege attached to the on-board recording by virtue of this section, order the production and discovery of the on-board recording, subject to any restrictions or conditions that the court or coroner considers appropriate, and may require any person to give evidence that relates to it. Restriction (9) An on-board recording is not to be used against any of the following persons in disciplinary proceedings, in proceedings relating to their capacity or competence to perform their functions, or in legal or other proceedings: air traffic controllers, aircraft crew members, airport vehicle operators, flight service station specialists and persons who relay messages respecting air traffic control or related matters. C. 29 Definition of “court” (10) For the purposes of subsection (8), “court” includes any person appointed or designated to conduct a public inquiry into a military-civilian occurrence under the Inquiries Act. On-board recording — board of inquiry 23. (1) The Authority shall make available to a board of inquiry convened under section 45 of the National Defence Act any on-board recording in respect of an aircraft, whether or not that aircraft has been involved in a militarycivilian occurrence, if Safeguarding Canad (a) the president of that board makes a written request, together with reasons, for access to the on-board recording; and (b) after considering the reasons, the Authority determines that (i) the aircraft was operated by or on behalf of the Canadian Forces when the on-board recording was made, and (ii) the public interest in the proper administration of the Canadian Forces outweighs in importance the privilege attached to the on-board recording by virtue of section 22. Notice of refusal (2) If the Authority refuses the request, he or she shall give written notice of the refusal to the president and reasons for it. Request to Minister (3) On receipt of the notice of refusal, the president may make a written request to the Minister for access to the on-board recording. If the president makes such a request, he or she shall include the written reasons originally submitted to the Authority, along with the Authority’s reasons for refusal, and may include additional written representations, a copy of which is to be provided to the Authority. Determination by Authority — additional representations (4) The Authority shall, on receipt of any additional representations, consider them and, (a) if he or she determines that the representations raise a new issue and makes the determinations listed in paragraph (1)(b), he Protection des mer 2013-2014 or she shall so notify the Minister and make available the on-board recording to the board of inquiry; or (b) if he or she determines that the representations do not raise a new issue or determines that the representations do raise a new issue but does not make the determinations listed in paragraph (1)(b), he or she shall not make available the on-board recording to the board of inquiry, shall give written notice to the Minister of the determination and the reasons for it, and shall provide a copy to the president. Consideration by Minister Determination by Minister (5) On receipt of a request under subsection (3) without any additional written representations, the Minister shall consider the reasons included with the president’s request. If a request under subsection (3) includes additional written representations, the Minister shall, on receipt of notice of the Authority’s refusal under paragraph (4)(b) to make available the on-board recording to the board of inquiry, consider the reasons included with the president’s request together with the additional written representations and the Authority’s written reasons for the refusal in response to those representations. The Minister may, in consideration of the request, examine the on-board recording in camera. (6) The Minister shall (a) direct the Authority to make the on-board recording available to the board of inquiry, subject to any restrictions or conditions that the Minister considers appropriate, if the Minister makes the determinations listed in paragraph (1)(b); or (b) so notify the president and the Authority if the Minister does not make the determinations listed in paragraph (1)(b). Decision final (7) The Minister’s decision is final and binding and not subject to appeal or review by any court. Exception (8) Despite subsection 22(9), an on-board recording that is made available to a board of inquiry under this section may be used in other proceedings relating to the capacity or C. 29 Safeguarding Canad competence of any person who is subject to the Code of Service Discipline set out in Part III of the National Defence Act. Definition of “communication record” 24. (1) In this section, “communication record” means the whole or any part of any record, recording, copy, transcript or substantial summary of any type of communications respecting air traffic control or related matters that take place between any of the following persons: air traffic controllers, aircraft crew members, airport vehicle operators, flight service station specialists and persons who relay messages respecting air traffic control or related matters. Restriction (2) A communication record obtained in the course of an investigation of a military-civilian occurrence under this Part is not to be used against a member of the Canadian Forces or any person referred to in subsection (1) in any legal proceedings or, subject to any applicable collective agreement, in any disciplinary proceedings. Definition of “statement” 24.1 (1) For the purposes of this section and section 14, “statement” means (a) the whole or any part of an oral, written or recorded statement relating to a militarycivilian occurrence that is given by the author of the statement to the Authority, an investigator or any person acting for the Authority; (b) a transcription or substantial summary of a statement referred to in paragraph (a); or (c) conduct that could reasonably be taken to be intended as such a statement. Statement privileged (2) A statement and the identity of the person who made it are privileged and, except as provided by this Part or as authorized in writing by the person who made the statement, no person, including any person to whom access is provided under this section, shall knowingly communicate a statement or permit it to be communicated to any person, or disclose the identity of the person who made it. Use by Authority (3) The Authority may use any statement as he or she considers necessary in the interests of aviation safety. 2013-2014 Access by coroners and other investigators Protection des mer (4) The Authority shall make statements available (a) to a coroner who requests access to them for the purpose of an investigation that the coroner is conducting; and (b) to any person carrying out a coordinated investigation under section 18 of the Canadian Transportation Accident Investigation and Safety Board Act. Power of court or coroner (5) Despite anything in this section, if, in any proceedings before a court or coroner, a request for the production and discovery of a statement is contested on the ground that it is privileged, the court or coroner shall (a) examine the statement in camera; and (b) if the court or coroner concludes that, in the circumstances of the case, the public interest in the proper administration of justice outweighs in importance the privilege attached to the statement by virtue of this section, order the production and discovery of the statement, subject to any restrictions or conditions that the court or coroner considers appropriate, and may require any person to give evidence that relates to it. Restriction (6) A statement is not to be used against the person who made it in any legal, disciplinary or other proceedings except in a prosecution for perjury or for giving contradictory evidence or a prosecution under section 24.6. Definition of “court” (7) For the purposes of subsection (5), “court” includes any person appointed or designated to conduct a public inquiry into a military-civilian occurrence under the Inquiries Act. Reporting of military-civilian occurrences 24.2 (1) The Governor in Council may make regulations for the establishment and administration of systems for the mandatory or voluntary reporting by civilians to the Authority of any of the following: (a) military-civilian occurrences; (b) any other accident or incident involving an aircraft or installation referred to in subparagraph (a)(i) of the definition “military-civilian occurrence” in subsection 10(1); C. 29 Safeguarding Canad (c) any situation or condition that the Authority has reasonable grounds to believe could, if left unattended, induce an accident or incident described in paragraph (b); and (d) any classes of the occurrences, accidents, incidents, situations or conditions referred to in any of paragraphs (a) to (c) that are specified in the regulations. Use of reports (2) The Authority may, subject to this section, use any report made under regulations made under subsection (1) that he or she considers necessary in the interests of aviation safety. Protection of identity (3) Regulations made under subsection (1) may provide for the protection of the identity of persons who make a report under those regulations. Certain information privileged (4) If a person’s identity is protected by provisions referred to in subsection (3), information that could reasonably be expected to reveal that identity is privileged, and no person shall knowingly communicate it or permit it to be communicated to any person. Legal proceedings (5) No person is to be required to produce information referred to in subsection (4) or to give evidence relating to the information in any legal, disciplinary or other proceedings. Restriction (6) A report made under a voluntary reporting system established by regulations made under subsection (1) is not to be used against the person who made the report in any legal, disciplinary or other proceedings if the person’s identity is protected by provisions referred to in subsection (3). Evidence of Authority and of Investigators Appearance of investigator 24.3 Except for proceedings before and investigations by a coroner, neither the Authority nor an investigator is competent or compellable to appear as a witness in any proceedings unless the court or other person or body before whom the proceedings are conducted so orders for special cause. Opinions inadmissible 24.4 An opinion of the Authority or an investigator is not admissible in evidence in any legal, disciplinary or other proceedings. Protection des mer 2013-2014 Regulations Regulations 24.5 (1) The Governor in Council may make regulations (a) prescribing the manner of exercising or performing any of the powers, duties and functions of an investigator designated under subsection 13(1); (b) respecting the keeping and preservation of records, documents and other evidence relating to military-civilian occurrences; (c) respecting the attendance of interested persons at tests to destruction conducted under subsection 14(6); (d) respecting, for the purposes of an investigation of a military-civilian occurrence, the sites of such an occurrence and prescribing rules for their protection; (e) defining the rights or privileges of persons attending investigations as observers or with observer status; (f) respecting the tariff of fees and expenses to be paid to any witness attending at an investigation of a military-civilian occurrence, and the conditions under which fees or expenses may be paid to such a witness; (g) respecting the forms of warrants issued under section 14 and the modifications to be made to section 487.1 of the Criminal Code in its application to section 14; and (h) generally for carrying out the purposes and provisions of this Part. Publication of proposed regulations (2) A copy of each regulation that the Governor in Council proposes to make under subsection (1) or section 24.2 shall be published in the Canada Gazette at least 60 days before its proposed effective date, and interested persons shall be given a reasonable opportunity within those 60 days to make representations with respect to it. Exceptions (3) Subsection (2) does not apply in respect of a proposed regulation that (a) has previously been published under that subsection, whether or not it has been changed as a result of representations made under that subsection; or C. 29 Safeguarding Canad (b) makes no substantive change to an existing regulation. Offences Offences 24.6 (1) Every person is guilty of an indictable offence and liable on conviction to a term of imprisonment not exceeding two years, or is guilty of an offence punishable on summary conviction, who (a) contravenes subsection 14(9), (11) or (12); (b) without lawful excuse, intentionally resists or otherwise obstructs an investigator in the exercise or performance of powers, duties or functions under this Part; (c) knowingly gives false or misleading information in any investigation of a military-civilian occurrence under this Part; or (d) makes a report under section 24.2 that they know to be false or misleading. Offence (2) Every person who contravenes a provision of this Part, or of the regulations made under this Part, for which no punishment is specified is guilty of an offence punishable on summary conviction. Evidence 24.7 (1) Subject to subsections (2) and (3), the following reports and documents are admissible in evidence in any prosecution for an offence under this Part without proof of the signature or official character of the person appearing to have signed the report or certified the document, and are, in the absence of evidence to the contrary, proof of the statements contained in such a report or the contents of such a document: (a) a report purporting to have been signed by an investigator stating that the investigator has exercised any power under section 14 and stating the results of the exercise of the power; and 2013-2014 Protection des mer (b) a document purporting to have been certified by an investigator as a true copy of or extract from a document produced to the investigator under subsection 14(10). Notice (2) No report or document is to be received in evidence under subsection (1) unless the party intending to produce it has, at least seven days before producing it, served on the party against whom it is intended to be produced a notice of that intention, together with a copy of the report or document. Crossexamination (3) The party against whom a report or document is produced under subsection (1) may require the attendance, for the purposes of cross-examination, of the person who appears to have signed the report or certified the document as a true copy or extract. MILITARY INVESTIGATIONS UNDER PART I Application of certain provisions 24.8 Section 14, subsections 18(1) to (9) and sections 22 to 24.4 apply, with any necessary modifications, in respect of an investigation of an accident or incident relating to aeronautics that the Minister of National Defence has directed the Authority to carry out other than an investigation of a military-civilian occurrence. 1996, c. 10, s. 205(1) 20. (1) The portion of subsection 27(1) of the Act before paragraph (a) is replaced by the following: Proof of documents 27. (1) In any action or proceeding under this Act, any document purporting to be certified by the Minister of Transport, the Secretary of the Department of Transport or the Secretary of the Canadian Transportation Agency — or, with respect to any matter relating to defence, by the Minister of National Defence or the Chief of the Defence Staff — as a true copy of a document made, given or issued under this Act is, without proof of the signature or of the official character of the person appearing to have signed the document, evidence 1996, c. 10, s. 205(2) (2) The portion of subsection 27(2) of the Act before paragraph (a) is replaced by the following: C. 29 Certificate (2) In any action or proceeding under this Act, any certificate purporting to be signed by the Minister of Transport or the Secretary of the Department of Transport — or, with respect to any matter relating to defence, by the Minister of National Defence or the Chief of the Defence Staff — is evidence of the facts stated in it, without proof of the signature or of the official character of the person appearing to have signed the certificate and without further proof of the certificate, if the certificate states that a document, authorization or exemption under this Act R.S., c. 33 (1st Supp.), s. 4 (3) The portion of subsection 27(2) of the English version of the Act after paragraph (b) is repealed. Safeguarding Canad CONSEQUENTIAL AMENDMENTS R.S., c. A-1 Access to Information Act 21. Schedule II to the Access to Information Act is amended by replacing “subsections 4.79(1) and 6.5(5)” opposite “Aeronautics Act” with “subsections 4.79(1), 6.5(5), 22(2) and 24.2(4)”. R.S., c. N-5 National Defence Act 22. Section 45 of the National Defence Act is amended by adding the following after subsection (2): Access to onboard recordings 1989, c. 3 (3) For greater certainty, a board of inquiry may have access to an on-board recording, as defined in subsection 22(1) of the Aeronautics Act, only if it is made available under that Act. Canadian Transportation Accident Investigation and Safety Board Act 23. Subsection 18(4) of the Canadian Transportation Accident Investigation and Safety Board Act is replaced by the following: Investigations to be coordinated (4) If a transportation occurrence referred to in subsection (3) is being investigated by the Board and by the Department of National 2013-2014 Protection des mer Defence, the Canadian Forces or a visiting force, the Board and either the Minister of National Defence or the Authority designated under section 12 of the Aeronautics Act shall take all reasonable measures to ensure that the investigations are coordinated. TRANSITIONAL PROVISIONS Existing investigations — military-civilian occurrences 24. (1) On the coming into force of Part II of the Aeronautics Act (referred to in this section as “the Act”), as enacted by section 19 of this Act, that Part applies to any investigation already begun of an accident or incident relating to aeronautics that would have been considered a military-civilian occurrence, as defined in that Part, and the Airworthiness Investigative Authority designated by the Minister of National Defence under section 12 of the Act shall continue the investigation in accordance with that Part. Completed investigations — military-civilian occurrences (2) If, on the coming into force of Part II of the Act, an investigation referred to in subsection (1) has been completed but no report on it has been provided to the Minister of National Defence, then the following provisions apply on the coming into force of that Part: subsections 18(1) to (9) of the Act, the provisions of sections 22 to 24.1 of the Act relating to on-board recordings, communication records and statements, as defined in sections 22, 24 and 24.1 of the Act, respectively, and the provisions of section 24.2 of the Act relating to reporting by civilians. Existing military investigations 25. If, on the coming into force of Part II of the Aeronautics Act (referred to in this section as “the Act”), as enacted by section 19 of this Act, an investigation by or under the authority of the Minister of National Defence of an accident or incident relating to aeronautics that would not have been considered a military-civilian occurrence, as defined in that Part, has already begun, or one has been completed but no report on it has been provided to that Minister, then the following provisions apply on the coming into force of that Part: subsections 18(1) to (9) of the Act, the provisions of sections 22 to 24.1 of the Act C. 29 Safeguarding Canad relating to on-board recordings, communication records and statements, as defined in sections 22, 24 and 24.1 of the Act, respectively, and the provisions of section 24.2 of the Act relating to reporting by civilians. COMING INTO FORCE Sixty days after royal assent 26. (1) Subject to subsection (2), this Part comes into force 60 days after the day on which this Act receives royal assent. Order in council (2) Subsection 10(2) and section 15 come into force on a day to be fixed by order of the Governor in Council. PART 3 1998, c. 10 CANADA MARINE ACT 2008, c. 21, s. 10 27. Subsection 14(2.2) of the Canada Marine Act is replaced by the following: Effective day of appointment (2.2) A director’s appointment made by a municipality or province takes effect on the day on which notice of the appointment is received by the port authority. PART 4 2001, c. 6 MARINE LIABILITY ACT AMENDMENTS TO THE ACT 2009, c. 21, s. 11 28. The heading of Part 6 of the Marine Liability Act is replaced by the following: LIABILITY AND COMPENSATION — OIL AND HAZARDOUS AND NOXIOUS SUBSTANCES 29. (1) The definition “owner” in subsection 47(1) of the English version of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) in relation to the Hazardous and Noxious Substances Convention, has the same meaning as in Article 1 of that Convention. 2013-2014 Protection des mer (2) Subsection 47(1) of the Act is amended by adding the following in alphabetical order: “Hazardous and Noxious Substances Convention” « Convention sur les substances nocives et potentiellement dangereuses » “Hazardous and Noxious Substances Convention” means the International Convention on Liability and Compensation for Damage in Connection with the Carriage of Hazardous and Noxious Substances by Sea, 2010, concluded at London on April 30, 2010. “HNS Fund” « Fonds SNPD » “HNS Fund” means the International Hazardous and Noxious Substances Fund established by Article 13 of the Hazardous and Noxious Substances Convention. (3) Subsection 47(2) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and’’ at the end of paragraph (d) and by adding the following after paragraph (d): (e) Article 1 of the Hazardous and Noxious Substances Convention. 2009, c. 21, s. 11 (4) Subsection 47(3) of the Act is replaced by the following: Inconsistency (3) In the event of an inconsistency between this section and sections 48 to 74.4 and 79 to 90 and the Civil Liability Convention, the Fund Convention, the Supplementary Fund Protocol, the Bunkers Convention or the Hazardous and Noxious Substances Convention, those sections prevail to the extent of the inconsistency. 2009, c. 21, s. 11 30. Subsection 54(2) of the French version of the Act is replaced by the following: Preuve de publication (2) Dans les trente jours suivant la constitution du fonds de limitation, elle dépose à la Cour d’amirauté les avis publiés. 31. The Act is amended by adding the following after section 74: C. 29 Safeguarding Canad Hazardous and Noxious Substances Convention Force of law 74.01 Articles 1 to 5, 7 to 23, 37 to 41, 45, 48 and 52 of the Hazardous and Noxious Substances Convention — that are set out in Part 1 of Schedule 9 — have the force of law in Canada. Meaning of “receiver” 74.1 For the purposes of Articles 1, 7, 18, 19 and 21 of the Hazardous and Noxious Substances Convention, “receiver” has the meaning assigned by paragraph 4(a) of Article 1 of that Convention. 32. The Act is amended by adding the following in numerical order: State Party 74.2 For the purposes of the application of the Hazardous and Noxious Substances Convention, Canada is a State Party. 33. The Act is amended by adding the following in numerical order: Appropriate authority 74.21 For the purposes of Article 12 of the Hazardous and Noxious Substances Convention, the Minister is the appropriate authority for Canada. Schedule 9 — limits amendment 74.22 The Governor in Council may, by regulation, amend Part 1 of Schedule 9 to implement an amendment — to the limits of liability that are specified in paragraph 1 of Article 9 or paragraph 5 of Article 14 of the Hazardous and Noxious Substances Convention — that is made in accordance with Article 48 of that Convention. Amendment to Part 2 of Schedule 9 74.23 The Governor in Council may, by regulation, amend Part 2 of Schedule 9 to add or delete a declaration made by Canada under Article 5 of the Hazardous and Noxious Substances Convention. Liability for damage and related costs 74.24 The liability of the owner of a ship in relation to preventive measures, for the purposes of the Hazardous and Noxious Substances Convention, also includes (a) the costs and expenses incurred by the Minister of Fisheries and Oceans, by a response organization as defined in section 2013-2014 Protection des mer 165 of the Canada Shipping Act, 2001, by any other person in Canada or by any person in a state, other than Canada, that is a party to that Convention in respect of measures taken to prevent, repair, remedy or minimize damage caused by hazardous and noxious substances, including measures taken in anticipation of an incident, to the extent that the measures taken and the costs and expenses are reasonable, and for any loss or damage caused by those measures; and (b) in relation to hazardous and noxious substances, the costs and expenses incurred (i) by the Minister of Fisheries and Oceans in respect of measures taken under paragraph 180(1)(a) of the Canada Shipping Act, 2001, in respect of any monitoring under paragraph 180(1)(b) of that Act or in relation to any direction given under paragraph 180(1)(c) of that Act to the extent that the measures taken and the costs and expenses are reasonable, and for any loss or damage caused by those measures, or (ii) by any other person in respect of the measures that they were directed to take or refrain from taking under paragraph 180(1)(c) of the Canada Shipping Act, 2001, to the extent that the measures taken and the costs and expenses are reasonable, and for any loss or damage caused by those measures. Admiralty Court’s jurisdiction — limitation fund 74.25 (1) The Admiralty Court has exclusive jurisdiction with respect to any matter relating to the constitution and distribution of a limitation fund under the Hazardous and Noxious Substances Convention. Right to assert limitation defence (2) When a claim is made or apprehended against a person in respect of liability that is limited under the Hazardous and Noxious Substances Convention, that person may assert their right to a limitation of liability by constituting a fund as required under that Convention and filing a defence, or by way of action or counterclaim for declaratory relief, in the Admiralty Court. C. 29 Stay of proceedings (3) When a fund is constituted in the Admiralty Court, any other court, where an action asserting limitation of liability under the Hazardous and Noxious Substances Convention has been commenced, shall stay the proceedings and refer all claims under that Convention to the Admiralty Court. Admiralty Court’s powers 74.26 (1) When a claim is made or apprehended against a person in respect of liability that is limited under the Hazardous and Noxious Substances Convention, the Admiralty Court, on application by that person or any other interested person, may take any steps that it considers appropriate, including Safeguarding Canad (a) determining the amount of the liability and providing for the constitution and distribution of a fund under that Convention; and (b) joining interested persons as parties to the proceedings, excluding any claimants who do not make a claim within the time limits set out in Article 37 of that Convention, requiring security from the person claiming limitation of liability or from any other interested person and requiring the payment of any costs. Admiralty Court may postpone distribution Procedural matters (2) In providing for the distribution of a fund under paragraph (1)(a) in relation to any liability, the Admiralty Court may, having regard to any claim that may subsequently be established before a court, tribunal or other authority outside Canada in respect of that liability, postpone the distribution of any part of the fund that it considers appropriate. (3) The Admiralty Court may (a) make any rule of procedure that it considers appropriate with respect to proceedings before it under this section; and (b) determine what form of guarantee it considers to be adequate for the purposes of paragraph 3 of Article 9 of the Hazardous and Noxious Substances Convention. 2013-2014 Protection des mer Public notice 74.27 (1) The person constituting the fund shall, as soon as feasible, give notice of the fund’s constitution in the Canada Gazette and in a newspaper in general circulation in the region where the incident occurs. Proof of notice (2) Within 30 days after the fund’s constitution, the person constituting it shall file the public notices in the Admiralty Court. Court order in case of noncompliance (3) The Admiralty Court may issue any order that it deems appropriate to remedy the failure of the person to give any of the required public notices or the inadequacy of a notice. Absence of certificate 74.28 (1) Unless a ship carrying hazardous and noxious substances carries a certificate described in Article 12 of the Hazardous and Noxious Substances Convention issued in accordance with subsection 74.29(1), showing that a contract of insurance or other security satisfying the requirements of that Article is in force, the ship must not (a) enter or leave a port in Canadian waters or in Canada’s exclusive economic zone or arrive at or leave an offshore terminal in Canadian waters or in Canada’s exclusive economic zone; or (b) if the ship is registered in Canada, enter or leave a port in any other state, whether or not the state is a party to that Convention, or arrive at or leave an offshore terminal (i) in the territorial sea or internal waters of any such state, or (ii) in the exclusive economic zone of any such state or, if the state has not established an exclusive economic zone, in an area beyond and adjacent to the territorial sea of the state, and extending not more than 200 nautical miles from the baselines from which the breadth of its territorial sea is measured. C. 29 Certificate to be produced on request (2) The master, a crew member or any person on board who is, or appears to be, in charge of the ship shall produce the certificate and give details of it at the request of any authorized officer of the Government of Canada. By whom certificate to be issued Safeguarding Canad 74.29 (1) The certificate shall be issued (a) by the Minister, if the ship is registered in Canada; (b) by or under the authority of the government of the state of registration, if the ship is registered in a state, other than Canada, that is a party to the Hazardous and Noxious Substances Convention; or (c) by the Minister or by or under the authority of the government of a state, other than Canada, that is a party to the Hazardous and Noxious Substances Convention, if the ship is registered in a state, other than Canada, that is not a party to that Convention. Issuance of certificate by Minister (2) On an application to the Minister for a certificate in respect of a ship registered in Canada or registered in a state, other than Canada, that is not a party to the Hazardous and Noxious Substances Convention, the Minister shall issue the certificate to the owner of the ship, if the Minister is satisfied that a contract of insurance or other security satisfying the requirements of Article 12 of that Convention will be in force in respect of the ship throughout the period for which the certificate is issued. When Minister may refuse certificate (3) If the Minister believes that the guarantor will be unable to meet the guarantor’s obligations under the contract of insurance or other security referred to in subsection 74.28(1), or that the contract of insurance or other security will not cover the owner’s liability under the Hazardous and Noxious Substances Convention, the Minister may refuse to issue the certificate. When Minister may revoke certificate (4) If the Minister believes that the guarantor is no longer able to meet the guarantor’s obligations under the contract of insurance or other security referred to in subsection 74.28(1), or that the contract of insurance or other security 2013-2014 Protection des mer no longer covers the owner’s liability under the Hazardous and Noxious Substances Convention, the Minister may revoke the certificate. 34. The Act is amended by adding the following in numerical order: Meaning of “associated persons” 74.3 For the purposes of the application of the Hazardous and Noxious Substances Convention, if two bodies are affiliated with each other within the meaning of section 2 of the Canada Business Corporations Act, they are deemed to be “associated persons” within the meaning of “associated person” in paragraph 6 of Article 16 of that Convention. 35. The Act is amended by adding the following in numerical order: Legal capacity of HNS Fund 74.31 For the purposes of the rights and obligations referred to in section 74.32, the HNS Fund has the capacity, rights and obligations of a natural person, and the Director of the HNS Fund is its legal representative. HNS Fund to be party to legal proceedings 74.32 (1) If a claimant commences an action against the owner of a ship or the owner’s guarantor in respect of a matter referred to in section 74.24 or Article 7 of the Hazardous and Noxious Substances Convention, (a) the document commencing the proceedings shall be served on the HNS Fund and that Fund is then a party to the proceedings; and (b) the HNS Fund may appear and take any action that its Director considers appropriate for the proper administration of that Fund. Method of service on HNS Fund (2) In addition to any method of service permitted by the rules of the court in which a proceeding is commenced, service of documents on the HNS Fund under paragraph (1)(a) may be effected by registered mail. 36. The Act is amended by adding the following in numerical order: Meaning of “receiver” 74.4 (1) For the purposes of subsection (2), “receiver” has the meaning assigned by paragraph 4(a) of Article 1 of the Hazardous and Noxious Substances Convention. C. 29 Obligation (2) Receivers shall file information returns with the Minister, in accordance with the regulations, respecting quantities of contributing cargo received, except oils described in paragraph 5(a)(i) of Article 1 of the Hazardous and Noxious Substances Convention. Regulations (3) The Governor in Council may make regulations respecting information returns for the purposes of subsection (2). Communication to SecretaryGeneral of IMO (4) The Minister shall communicate to the Secretary-General of the International Maritime Organization, in accordance with Article 45 of the Hazardous and Noxious Substances Convention, the information referred to in that Article. Communication to Director of HNS Fund (5) The Minister shall communicate to the Director of the HNS Fund, in accordance with Article 21 of the Hazardous and Noxious Substances Convention, the information referred to in that Article except information that relates to oils described in paragraph 5(a)(i) of Article 1 of that Convention. Minister’s powers (6) The Minister may, for the purposes of subsection (2), (4) or (5), Safeguarding Canad (a) at any reasonable time, enter a place in which he or she has reasonable grounds to believe there are any records, books of account, accounts, vouchers or other documents relating to information referred to in Article 21 or 45 of the Hazardous and Noxious Substances Convention; (b) examine anything at the place and copy or take away for further examination or copying any record, book of account, account, voucher or other document that he or she believes, on reasonable grounds, contains any such information; and (c) require the owner, occupier or person in charge of the place to give the Minister all reasonable assistance in connection with the examination and to answer all proper questions relating to the examination and, for that 2013-2014 Protection des mer purpose, require the owner, occupier or person in charge to attend at the place with the Minister. No obstruction or false statements (7) No person shall obstruct or hinder the Minister in the exercise of any powers under subsection (6) or knowingly make a false or misleading statement, either orally or in writing, to the Minister while he or she is exercising those powers. Warrant required to enter dwelling place (8) A dwelling place may not be entered under subsection (6) unless it is entered with the occupant’s consent or under the authority of a warrant issued under subsection (9). Authority to issue warrant (9) On ex parte application, a justice, as defined in section 2 of the Criminal Code, may issue a warrant authorizing the Minister to enter a dwelling place, subject to any conditions that may be specified in the warrant, if the justice is satisfied by information on oath that (a) the dwelling place is a place referred to in paragraph (6)(a); (b) entry to the dwelling place is necessary for the purposes of subsection (2), (4) or (5); and (c) entry to the dwelling place has been refused or there are reasonable grounds to believe that it will be refused. 2009, c. 21, s. 11 37. The portion of section 76 of the English version of the Act before paragraph (a) is replaced by the following: Geographical application 76. This Division applies in respect of actual or anticipated pollution damage that is not covered by Division 1, irrespective of the location of the actual or anticipated discharge of the pollutant and irrespective of the location where any preventive measures are taken, 38. The definition “foreign judgement” in section 80 of the Act is amended by adding “or” at the end of paragraph (d) and by adding the following after paragraph (d): (e) Hazardous and Noxious Substances Convention within the meaning of subsection 47(1). C. 29 2009, c. 21, s. 11 39. (1) Paragraph 90(a) of the Act is replaced by the following: Safeguarding Canad (a) imposing a fee for the issuance of a certificate under section 56, 74 or 74.29; 2009, c. 21, s. 11 (2) Paragraph 90(c) of the Act is replaced by the following: (c) respecting the form and content of the notice to be given under subsection 54(1) or 74.27(1); (3) Section 90 of the Act is amended by adding the following after paragraph (d): (d.1) extending the application of the Hazardous and Noxious Substances Convention, within the meaning of subsection 47(1), to ships or classes of ships excluded from the application of that Convention and specifying the terms and conditions that are applicable to those ships or classes of ships under Article 4 of that Convention; (4) Section 90 of the Act is amended by striking out “and” at the end of paragraph (g) and by adding the following after paragraph (g): (g.1) respecting conditions under which certificates may be issued, refused or revoked for the purposes of subsections 74.29(2) to (4); and 40. (1) The definition “owner” in subsection 91(1) of the Act is amended by striking out “and” at the end of paragraph (b) and by adding the following after paragraph (b): (b.1) in relation to a ship subject to the Hazardous and Noxious Substances Convention, has the same meaning as in Article 1 of that Convention; and 2009, c. 21, s. 11 (2) Subsection 91(2) of the Act is replaced by the following: Other definitions (2) In this Part, “Bunkers Convention”, “Civil Liability Convention”, “Fund Convention”, “Hazardous and Noxious Substances Convention”, “HNS Fund”, “International 2013-2014 Protection des mer Fund”, “Supplementary Fund” and “Supplementary Fund Protocol” have the same meaning as in subsection 47(1). 2009, c. 21, s. 11 41. (1) The portion of subsection 101(1) of the Act before paragraph (c) is replaced by the following: Liability of Ship-source Oil Pollution Fund 101. (1) Subject to the other provisions of this Part, the Ship-source Oil Pollution Fund is liable in relation to oil — except in relation to damage as defined in paragraph 6(a) of Article 1 of the Hazardous and Noxious Substances Convention — for the matters referred to in sections 51, 71, 74.24 and 77, Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention and Article 7 of the Hazardous and Noxious Substances Convention, if (a) all reasonable steps have been taken — and those steps have been unsuccessful — to recover payment of compensation from the owner of the ship or from (i) the International Fund and the Supplementary Fund, in the case of a ship within the meaning of Article I of the Civil Liability Convention, or (ii) the HNS Fund, in the case of a ship as defined in Article 1 of the Hazardous and Noxious Substances Convention; (b) the owner of the ship is not liable by reason of any of the defences described in subsection 77(3), Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention or Article 7 of the Hazardous and Noxious Substances Convention and, in addition, none of the International Fund, the Supplementary Fund and the HNS Fund is liable; (2) Paragraph 101(1)(c) of the Act is amended by striking out “and” at the end of subparagraph (i) and by adding the following after subparagraph (i): C. 29 Safeguarding Canad (i.1) in the case of a ship as defined in Article 1 of the Hazardous and Noxious Substances Convention, the owner’s maximum liability under that Convention to the extent that the excess is not recoverable from the HNS Fund, and (3) Subsection 101(1) of the Act is amended by adding the following after paragraph (e): (e.1) the owner is financially incapable of meeting their obligations under section 74.24 and Article 7 of the Hazardous and Noxious Substances Convention, to the extent that the obligation is not recoverable from the HNS Fund; 2009, c. 21, s. 11 42. (1) Subsection 102(1) of the Act is replaced by the following: Action by Administrator 102. (1) If there is an occurrence that gives rise to the liability of an owner of a ship in relation to oil — except in relation to damage as defined in paragraph 6(a) of Article 1 of the Hazardous and Noxious Substances Convention — under section 51, 71, 74.24 or 77, Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention or Article 7 of the Hazardous and Noxious Substances Convention, (a) the Administrator may, either before or after receiving a claim under section 103, commence an action in rem against the ship that is the subject of the claim, or against any proceeds of sale of the ship that have been paid into court; and (b) subject to subsection (3), the Administrator is entitled in any such action to claim security in an amount not less than the owner’s maximum aggregate liability determined in accordance with Article V of the Civil Liability Convention, Article 6 of the Convention that is defined in section 24 or Article 9 of the Hazardous and Noxious Substances Convention. 2013-2014 Protection des mer (2) Subsection 102(3) of the Act is amended by striking out “and” at the end of paragraph (a) and by adding the following after paragraph (a): (a.1) in the case of a ship as defined in Article 1 of the Hazardous and Noxious Substances Convention, a fund has been constituted under subsection 74.25(2); and 2009, c. 21, s. 11 43. (1) Subsection 103(1) of the Act is replaced by the following: Claims filed with Administrator 103. (1) Except in relation to damage as defined in paragraph 6(a) of Article 1 of the Hazardous and Noxious Substances Convention, a person who has suffered loss or damage or incurred costs or expenses referred to in section 51, 71, 74.24 or 77, Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention or Article 7 of the Hazardous and Noxious Substances Convention in respect of actual or anticipated oil pollution damage may, in addition to any right the person has against the Ship-source Oil Pollution Fund under section 101, file a claim with the Administrator for the loss, damage, costs or expenses. 2009, c. 21, s. 11 (2) Subsection 103(3) of the Act is replaced by the following: Exception (3) Subsection (1) does not apply to a response organization referred to in paragraph 51(a), 71(a), 74.24(a) or 77(1)(b) or to a person in a state other than Canada. 2009, c. 21, s. 11 44. Paragraph 104(a) of the Act is replaced by the following: (a) on the territory or in the territorial sea or internal waters of a state, other than Canada, that is a party to the Civil Liability Convention, the Bunkers Convention or the Hazardous and Noxious Substances Convention; or C. 29 2009, c. 21, s. 11 45. (1) Paragraph 106(3)(b) of the Act is replaced by the following: Safeguarding Canad (b) the claimant is then precluded from pursuing any rights that they may have had, except in relation to damage as defined in paragraph 6(a) of Article 1 of the Hazardous and Noxious Substances Convention, against any person in respect of matters referred to in sections 51, 71, 74.24 and 77, Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention and Article 7 of the Hazardous and Noxious Substances Convention in relation to the occurrence to which the offer of compensation relates; 2009, c. 21, s. 11 (2) Paragraph 106(3)(d) of the Act is replaced by the following: (d) the Administrator shall take all reasonable measures to recover the amount of the payment from the owner of the ship, the International Fund, the Supplementary Fund, the HNS Fund or any other person liable and, for that purpose, the Administrator may commence an action in the Administrator’s or the claimant’s name, including a claim against the fund of the owner of a ship established under the Civil Liability Convention or the Hazardous and Noxious Substances Convention and may enforce any security provided to or enforceable by the claimant. 2009, c. 21, s. 11 46. The portion of subsection 109(1) of the Act before paragraph (a) is replaced by the following: Proceedings against owner of ship 109. (1) Except in the case of proceedings relating to damage as defined in paragraph 6(a) of Article 1 of the Hazardous and Noxious Substances Convention, if a claimant commences proceedings against the owner of a ship or the owner’s guarantor in respect of a matter relating to oil and referred to in section 51, 71, 74.24 or 77, Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention or Article 7 of the Hazardous and Noxious Substances Convention, 2013-2014 2009, c. 21, s. 11 Protection des mer 47. The heading before section 112 of the Act is replaced by the following: LEVIES TO BE PAID TO THE SHIP-SOURCE OIL POLLUTION FUND, THE INTERNATIONAL FUND, THE SUPPLEMENTARY FUND AND THE HNS FUND 2009, c. 21, s. 11 48. Subsection 112(1) of the Act is replaced by the following: Definition of “oil” 112. (1) In this section and sections 115 and 118, “oil” means “Contributing Oil” as defined in paragraph 3 of Article 1 of the Fund Convention if a levy is to be paid under that Convention or as defined in paragraph 7 of Article 1 of the Supplementary Fund Protocol if a levy is to be paid under that Protocol and it means the oils described in paragraph 5(a)(i) of Article 1 of the Hazardous and Noxious Substances Convention. 2009, c. 21, s. 11 49. (1) Subsection 116(1) of the Act is replaced by the following: Claimants entitled to interest 116. (1) Interest accrues on a claim under this Part against an owner of a ship, the owner’s guarantor, the Ship-source Oil Pollution Fund, the International Fund, the Supplementary Fund or the HNS Fund at the rate prescribed under the Income Tax Act for amounts payable by the Minister of National Revenue as refunds of overpayments of tax under that Act as are in effect from time to time. 2009, c. 21, s. 11 (2) Paragraphs 116(2)(a) and (b) of the Act are replaced by the following: (a) if the claim is based on paragraph 77(1)(a), Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention or Article 7 of the Hazardous and Noxious Substances Convention, from the day on which the oil pollution damage occurs; C. 29 Safeguarding Canad (b) if the claim is based on section 51, 71 or 74.24, paragraph 77(1)(b) or (c), Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention or Article 7 of the Hazardous and Noxious Substances Convention as they pertain to preventive measures, (i) in the case of costs and expenses, from the day on which they are incurred, or (ii) in the case of loss or damage, from the day on which the loss or damage occurs; or 2009, c. 21, s. 11 50. (1) Subsection 117(1) of the Act is replaced by the following: Payments by Canada to International Fund and Supplementary Fund 117. (1) The Administrator shall direct payments to be made out of the Ship-source Oil Pollution Fund to the International Fund in accordance with Articles 10, 12 and 13 of the Fund Convention and to the Supplementary Fund in accordance with Articles 10 to 13 of the Supplementary Fund Protocol. (2) Section 117 of the Act is amended by adding the following after subsection (1): Payments by Canada to HNS Fund (1.01) The Administrator shall — only in relation to oils described in paragraph 5(a)(i) of Article 1 of the Hazardous and Noxious Substances Convention — direct payments to be made out of the Ship-source Oil Pollution Fund to the HNS Fund in accordance with Articles 16 to 20 of that Convention. (3) Section 117 of the Act is amended by adding the following in numerical order: Meaning of “person” (1.1) For the purposes of subsection (1.2), “person” has the same meaning as in Article I of the Civil Liability Convention. Information returns — contributing oil (1.2) A person who is required to make contributions under Article 10 of the Fund Convention or Article 10 of the Supplementary Fund Protocol shall file with the Minister or the Administrator, in accordance with the 2013-2014 Protection des mer regulations, information returns necessary to enable the Administrator to discharge his or her obligations under subsections 117(1) and (2). Meaning of “receiver” (1.3) For the purposes of subsection (1.4), the term “receiver” has the meaning assigned by paragraph 4(a) of Article 1 of the Hazardous and Noxious Substances Convention. Information returns — hazardous and noxious substances (1.4) Receivers shall file with the Minister or the Administrator, in accordance with the regulations, information returns in respect of quantities of oils, as described in paragraph 5(a)(i) of Article 1 of the Hazardous and Noxious Substances Convention, received. Regulations (1.5) The Governor in Council may make regulations respecting information returns for the purposes of subsections (1.2) and (1.4). (4) Section 117 of the Act is amended by adding the following after subsection (2): Communication to Minister (2.1) The Administrator shall communicate to the Minister the information referred to in subsection 74.4(4) that relates to oils described in paragraph 5(a)(i) of Article 1 of the Hazardous and Noxious Substances Convention and that is necessary to enable the Minister to discharge his or her obligation under that subsection. Communication to Minister and Director of HNS Fund (2.2) The Administrator shall communicate to the Minister and the Director of the HNS Fund, in accordance with Article 21 of the Hazardous and Noxious Substances Convention, the information referred to in that Article that relates to oils described in paragraph 5(a)(i) of Article 1 of that Convention. 2009, c. 21, s. 11 (5) Subsection 117(3) of the Act is replaced by the following: Administrator’s liability (3) The Administrator is liable for any financial loss to the International Fund, the Supplementary Fund or the HNS Fund, as the C. 29 Safeguarding Canad case may be, as a result of a failure to communicate information under subsection (2) or (2.2). 2009, c. 21, s. 11 (6) The portion of subsection 117(4) of the Act before paragraph (b) is replaced by the following: Administrator’s powers (4) The Administrator may, for the purposes of subsection (1.2), (1.4), (2), (2.1) or (2.2), (a) at any reasonable time, enter a place in which he or she has reasonable grounds to believe there are any records, books of account, accounts, vouchers or other documents relating to information referred to in Article 15 of the Fund Convention, Article 13 of the Supplementary Fund Protocol or Article 21 or 45 of the Hazardous and Noxious Substances Convention, as the case may be; 2009, c. 21, s. 11 (7) Paragraph 117(7)(b) of the Act is replaced by the following: (b) entry to the dwelling place is necessary for the purposes of subsection (1.2), (1.4), (2), (2.1) or (2.2); and 2009, c. 21, s. 11 51. Section 125 of the Act is amended by adding “and” at the end of paragraph (b) and by repealing paragraph (c). 2009, c. 21, s. 11 52. (1) Subsection 129(1) of the Act is replaced by the following: Detention 129. (1) If a designated officer believes, on reasonable grounds, that an offence in respect of section 55, 73 or 74.28 or regulations made under paragraph 39(a) or (b) has been committed by or in respect of a ship, the officer may make a detention order in respect of the ship. 2009, c. 21, s. 11 (2) Paragraph 129(4)(a) of the Act is replaced by the following: (a) indicate the measures that are to be taken to ensure compliance with section 55, 73 or 74.28 or regulations made under paragraph 39(a) or (b) and that must be taken for the detention order to be revoked within any time specified in the order; and 2009, c. 21, s. 11 53. Section 131 of the Act is replaced by the following: 2013-2014 Protection des mer Contraventions 131. Every person or ship that contravenes subsection 55(1) or (2), 73(1) or (2), 74.28(1) or (2), 128(2) or 129(6) or (7) or regulations made under section 39 is guilty of an offence and liable on summary conviction to a fine not exceeding $100,000. 2009, c. 21, s. 11 54. Subsections 132(4) and (5) of the Act are replaced by the following: Contraventions (4) Every person who contravenes subsection 74.4(7) or 117(5), section 118 or subsection 119(9) is guilty of an offence and liable on summary conviction to a fine not exceeding $100,000. Failure to file information return (4.1) Any person who fails to file an information return required under subsection 74.4(2) or 117(1.2) or (1.4) is guilty of an offence and liable on summary conviction to a fine not exceeding $1,000 for each day of default. Definition of “person” (5) For the purposes of subsection (4.1), “person” has the same meaning as in Article I of the Civil Liability Convention, as defined in subsection 47(1), except that, in the context of the Hazardous and Noxious Substances Convention, as defined in that subsection, “person” has the same meaning as in Article 1 of that Convention. 2009, c. 21, s. 11 55. The portion of paragraph 136(1)(a) of the Act before subparagraph (i) is replaced by the following: (a) an information is laid in respect of an offence under subsection 55(1) or (2), 73(1) or (2) or 74.28(1) or (2) or of a regulation made under paragraph 39(a) or (b), and 56. The Act is amended by adding, after Schedule 8, the Schedule 9 set out in the schedule to this Act. C. 29 Safeguarding Canad COMING INTO FORCE Order in council 57. The provisions of this Part, other than subsections 29(2) to (4), sections 30, 32, 34 and 36, subsections 40(2) and 50(1), (3), (4), (6) and (7) and sections 51 and 54, come into force on a day or days to be fixed by order of the Governor in Council. PART 5 2001, c. 26 CANADA SHIPPING ACT, 2001 AMENDMENTS TO THE ACT 58. The definition “oil handling facility” in section 2 of the Canada Shipping Act, 2001 is replaced by the following: “oil handling facility” « installation de manutention d’hydrocarbures » “oil handling facility” means a facility, including an oil terminal, that is used or that will be used in the loading or unloading of petroleum in any form, including crude oil, fuel oil, sludge, oil refuse and refined products, to or from vessels. 59. Subsection 11(2) of the Act is amended by adding the following after paragraph (c): (c.1) inspections respecting pollution prevention for the purpose of Part 8 (Pollution Prevention and Response — Department of Transport and Department of Fisheries and Oceans); 60. The Act is amended by adding the following after section 167: OIL HANDLING FACILITIES Notification of proposed operations 167.1 Subject to the regulations, a person who proposes to operate an oil handling facility of a class established by the regulations shall, within the prescribed time, notify the Minister of the proposed operations relating to the loading or unloading of oil to or from vessels and shall submit to the Minister any information or documents required by the regulations and, 2013-2014 Protection des mer within the time specified by the Minister, any information or documents requested by the Minister. Submission of plans 167.2 (1) Subject to the regulations, a person who proposes to operate an oil handling facility of a class established by the regulations shall, at least 90 days before the day on which the oil handling facility’s operations relating to the loading or unloading of oil to or from vessels will begin — or within any other time specified by the Minister — submit to the Minister (a) an oil pollution prevention plan to prevent a discharge of oil during the loading or unloading of a vessel, which meets the requirements set out in the regulations; and (b) an oil pollution emergency plan to respond to a discharge of oil during the loading or unloading of a vessel, which meets the requirements set out in the regulations. Submission of information or documents (2) A person referred to in subsection (1) shall submit to the Minister any information or documents requested by the Minister, within the time specified by the Minister. Prohibition against beginning operations (3) A person referred to in subsection (1) shall not begin operations relating to the loading or unloading of oil to or from vessels unless the plans submitted under subsection (1) meet the requirements set out in the regulations. Notification of operations 167.3 Subject to the regulations, the operator of an oil handling facility of a class established by the regulations shall notify the Minister of the oil handling facility’s operations relating to the loading or unloading of oil to or from vessels within 90 days after the day on which this section comes into force and shall submit to the Minister any information or documents required by the regulations and, within the time specified by the Minister, any information or documents requested by the Minister. Submission of plans 167.4 Subject to the regulations, unless the plans have already been submitted under subsection 167.2(1), the operator of an oil handling facility of a class established by the C. 29 Safeguarding Canad regulations shall submit to the Minister, within the time set out in the regulations, an oil pollution prevention plan to prevent a discharge of oil during the loading or unloading of a vessel and an oil pollution emergency plan to respond to a discharge of oil during the loading or unloading of a vessel — which meet the requirements set out in the regulations — and shall submit to the Minister any information or documents requested by the Minister, within the time specified by the Minister. 61. (1) The portion of subsection 168(1) of the Act before paragraph (a) is replaced by the following: Oil handling facilities — requirements 168. (1) Subject to the regulations, the operator of an oil handling facility of a class established by the regulations shall (2) Subparagraph 168(1)(b)(i) of the Act is replaced by the following: (i) describes the manner in which the operator will comply with the regulations made under paragraph 182(1)(a), (3) Paragraphs 168(1)(c) and (d) of the Act are replaced by the following: (c) have on site an up-to-date oil pollution prevention plan to prevent a discharge of oil during the loading or unloading of a vessel, which meets the requirements set out in the regulations; (c.1) submit the up-to-date oil pollution prevention plan to the Minister within the time and in the circumstances set out in the regulations; (d) have on site an up-to-date oil pollution emergency plan to respond to a discharge of oil during the loading or unloading of a vessel, which meets the requirements set out in the regulations; (d.1) submit the up-to-date oil pollution emergency plan to the Minister within the time and in the circumstances set out in the regulations; and 2013-2014 Protection des mer (4) Paragraph 168(1)(e) of the English version of the Act is replaced by the following: (e) have the procedures, equipment and resources required by the regulations available for immediate use in the event of a discharge of oil during the loading or unloading of a vessel. (5) Subsection 168(2) of the Act is repealed. 62. The Act is amended by adding the following after section 168: Notification of proposed change to operations 168.01 (1) Subject to the regulations, an operator of an oil handling facility of a class established by the regulations that proposes to make a change, or permit a change to be made, to the oil handling facility’s operations relating to the loading or unloading of oil to or from vessels shall — at least 180 days before the day on which it makes the change or permits the change to be made — notify the Minister of the change, including any of the following changes: (a) a change in the oil handling facility’s transfer rate, if the change would result in the oil handling facility becoming part of a different class established by the regulations; (b) a change in the design of the oil handling facility, or a change in the oil handling facility’s equipment; or (c) a change in the type or composition of oil that is loaded or unloaded to or from vessels. Submission of information or documents (2) The operator referred to in subsection (1) shall submit to the Minister any information or documents required by the regulations and, C. 29 Safeguarding Canad within the time specified by the Minister, any information or documents requested by the Minister. Revise plans (3) The operator referred to in subsection (1) shall revise the oil pollution prevention plan and the oil pollution emergency plan and submit the revised plans to the Minister at least 90 days before making the change or permitting the change to be made, or within any other time specified by the Minister. Prohibition against making changes (4) An operator shall not make a change referred to in subsection (1) or permit one to be made unless the plans submitted under subsection (3) meet the requirements set out in the regulations. 63. The Act is amended by adding the following after section 168: Update or revise plans 168.1 Despite any other provision of this Part or the regulations, the Minister may direct the operator of an oil handling facility to update or revise an oil pollution prevention plan or an oil pollution emergency plan and to submit the up-to-date or revised plan to the Minister within the time specified by the Minister. Provide information 168.2 A marine safety inspector may direct any person to provide the inspector with any information that the inspector reasonably requires in the administration of this Part. Minister may take measures 168.3 If the Minister believes on reasonable grounds that an oil handling facility has discharged, is discharging or is likely to discharge oil, that the oil pollution prevention plan or the oil pollution emergency plan for an oil handling facility does not meet the requirements set out in the regulations or that the operator of an oil handling facility does not have the procedures, equipment and resources required by the regulations available for immediate use in the event of a discharge of oil during the loading or unloading of a vessel, the Minister may 2013-2014 Protection des mer (a) monitor the measures taken by any person to repair, remedy, minimize or prevent pollution damage from the oil handling facility; or (b) if he or she considers it necessary, direct the operator of the oil handling facility to take the measures that the Minister considers necessary to repair, remedy, minimize or prevent pollution damage from the oil handling facility, including to stop loading or unloading oil to or from vessels. 64. The Act is amended by adding the following after section 171: Provide documents 171.1 A marine safety inspector may direct a response organization to provide the inspector with any document that the organization is required to have under this Part. 2005, c. 29, s. 23 65. Section 174 of the Act and the heading before it are replaced by the following: POLLUTION RESPONSE OFFICERS 2005, c. 29, s. 23 66. Section 175 of the Act is repealed. 2005, c. 29, s. 24(1) 67. (1) The portion of subsection 176(1) of the Act before paragraph (a) is replaced by the following: Powers of pollution response officer 176. (1) For the purpose of exercising his or her powers under this Part, a pollution response officer may 2005, c. 29, s. 24(2)(E) (2) The portion of subsection 176(3) of the Act before paragraph (a) is replaced by the following: Authority to issue warrant (3) On ex parte application, a justice of the peace may issue a warrant authorizing a pollution response officer to enter living quarters, subject to any conditions that may be specified in the warrant, if the justice is satisfied by information on oath that entry to the living quarters 68. (1) Subsection 181(2) of the Act is replaced by the following: C. 29 Civil or criminal liability (2) Response organizations, their agents or mandataries, and persons who have been designated in writing by the Minister as approved responders, are not personally liable, either civilly or criminally, in respect of any act or omission occurring or arising during the course of a response operation unless it is shown that the act or omission was committed with the intent to cause loss or damage, or recklessly and with the knowledge that loss or damage would probably result. Safeguarding Canad (2) Subsection 181(4) of the Act is replaced by the following: Definition of “response operation” (4) In this section, “response operation” means the activities undertaken following a discharge, or a grave and imminent threat of a discharge, from a vessel or an oil handling facility, including activities related to or connected with surveillance of and assessing areas of pollution, mobilizing and demobilizing response equipment and resources, protective booming, containment, recovery, dispersal or destruction of the pollutant, shoreline mitigation and restoration, transporting and disposing of recovered pollutant or waste materials and planning and supervising activities related to the response operation. 69. (1) Section 182 of the Act is amended by striking out “and” at the end of paragraph (d) and by adding the following after paragraph (d): (d.1) establishing classes of oil handling facilities and determining which of the requirements set out in sections 167.1 to 168.01 apply to the operators of, or to persons who propose to operate, oil handling facilities of each class; (d.2) respecting oil pollution prevention plans and oil pollution emergency plans, including the time within which the plans shall be submitted to the Minister and the circumstances in which up-to-date plans shall be submitted to the Minister; 2013-2014 Protection des mer (d.3) respecting the procedures, equipment and resources referred to in paragraph 168(1)(e) and section 168.3; (d.4) respecting the information and documents referred to in sections 167.1 and 167.3 and subsection 168.01(2), including the time within which the information and documents shall be submitted to the Minister; and (2) Section 182 of the Act is renumbered as subsection 182(1) and is amended by adding the following: Designation (2) Despite the regulations, the Minister may designate an oil handling facility that is part of a class established by the regulations to be part of a different class established by the regulations or an oil handling facility that is not part of a class established by the regulations to be part of one of those classes. Notification (3) The Minister shall notify the operator of an oil handling facility of any designation made in respect of it under subsection (2). 70. (1) Subsection 183(1) of the Act is amended by adding the following after paragraph (a): (a.1) subsection 167.2(1) (submission of oil pollution prevention plan and oil pollution emergency plan); (a.2) subsection 167.2(3) (prohibition against beginning operations); (a.3) section 167.4 (submission of plans); (2) Subsection 183(1) of the Act is amended by adding the following after paragraph (b): (b.1) paragraph 168(1)(c.1) (submission of up-to-date oil pollution prevention plan); (b.2) paragraph 168(1)(d.1) (submission of up-to-date oil pollution emergency plan); (3) Subsection 183(1) of the Act is amended by adding the following after paragraph (e): (e.01) subsection 168.01(3) (revise plans); C. 29 Safeguarding Canad (e.02) subsection 168.01(4) (prohibition against making changes); (4) Subsection 183(1) of the Act is amended by adding the following after paragraph (e): (e.1) a direction given under section 168.1 (to update or revise plans); (e.2) a direction given under paragraph 168.3(b) (to take measures); 71. (1) The portion of subsection 184(1) of the French version of the Act before paragraph (b) is replaced by the following: Contravention à la loi et aux règlements 184. (1) Commet une infraction la personne ou le bâtiment qui contrevient : a) à l’alinéa 167(1)b) (obligation d’avoir à bord une déclaration); (2) Subsection 184(1) of the Act is amended by adding the following after paragraph (a): (a.1) section 167.1 (notification of proposed operations); (a.2) subsection 167.2(2) (submission of information or documents); (a.3) section 167.3 (notification of operations); (3) Paragraphs 184(1)(b) to (d) of the French version of the Act are replaced by the following: b) à l’alinéa 168(1)b) (obligation d’avoir sur les lieux une déclaration); c) à l’alinéa 168(1)c) (obligation d’avoir sur les lieux un plan de prévention); d) à l’alinéa 168(1)d) (obligation d’avoir sur les lieux un plan d’urgence); (4) Subsection 184(1) of the Act is amended by adding the following after paragraph (d): (d.01) subsection 168.01(1) (notification of proposed change to operations); (d.02) subsection 168.01(2) (submission of information or documents); 2013-2014 Protection des mer (5) Subsection 184(1) of the Act is amended by adding the following after paragraph (d): (d.1) a direction given under section 168.2 (to provide information); (6) Paragraph 184(1)(h) of the French version of the Act is replaced by the following: h) à l’alinéa 171f) (obligation de fournir des renseignements); (7) Subsection 184(1) of the Act is amended by adding the following after paragraph (h): (h.1) a direction given under section 171.1 (to provide documents); (8) Paragraphs 184(1)(i) to (l) of the Act are replaced by the following: (i) a direction given under paragraph 175.1(1)(a) (to provide information officer considers appropriate); (j) a direction given under paragraph 175.1(1)(b) (to proceed by a route and not in excess of a speed); (k) a direction given under paragraph 175.1(1)(c) (to provide information relating to pollution plan); (l) a direction given under paragraph 175.1(1)(d) or (e) (to provide documents); (9) Paragraphs 184(1)(m) to (o) of the French version of the Act are replaced by the following: m) à un ordre donné en vertu de l’alinéa 176(1)b) (ordre de prêter assistance); n) à un ordre donné en vertu des alinéas 176(1)c) ou d) (ordre de fournir des renseignements ou de remettre des documents); o) à toute disposition d’un règlement d’application de la présente partie. 2005, c. 29, s. 32 72. The definition “relevant provision” in section 210 of the Act is replaced by the following: C. 29 “relevant provision” « disposition visée » “relevant provision” means a provision of this Act or the regulations that the Minister is responsible for administering, other than Safeguarding Canad (a) subsection 40(1) with respect to a provision of regulations made under paragraph 35(1)(e) in relation to Part 7 (Wreck) or 10 (Pleasure Craft); and (b) a provision of any of Parts 5 (Navigation Services), 7 (Wreck) and 10 (Pleasure Craft) or a provision of any regulation made under any of those Parts, except a provision of the regulations made under paragraph 136(1)(f) in so far as it applies in respect of Canadian vessels or foreign vessels. 73. (1) Subsection 211(2) of the Act is replaced by the following: Living quarters (2) Living quarters may not be entered under subsection (1) unless they are entered with the consent of the occupant, under the authority of a warrant issued under subsection (2.1) or for the purpose of ensuring that a vessel complies with a relevant provision. Authority to issue warrant (2.1) On ex parte application, a justice of the peace may issue a warrant authorizing a marine safety inspector to enter living quarters, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that entry to the living quarters (a) is necessary for any purpose related to the administration of a relevant provision of Part 8; and (b) has been refused or there are reasonable grounds for believing that it will be refused. Use of force (2.2) A marine safety inspector executing a warrant must not use force unless they are accompanied by a peace officer and the use of force is specifically authorized in the warrant. (2) Paragraph 211(4)(a) of the Act is replaced by the following: 2013-2014 Protection des mer (a) direct any person to answer reasonable questions, provide reasonable assistance or put into operation or cease operating any machinery or equipment being inspected; (3) Paragraph 211(4)(e) of the Act is replaced by the following: (d.1) direct the operator of an oil handling facility, or a person who proposes to operate an oil handling facility, to carry out any emergency or safety procedure that is required by the regulations or that is described in an oil pollution prevention plan or an oil pollution emergency plan referred to in Part 8; (e) direct any person who is at the place where the inspection is being carried out to produce for inspection, or for the purpose of making copies or taking extracts, any document that they are required to have, or that the operator of an oil handling facility is required to have on site, under a relevant provision; 74. Section 228 of the Act is replaced by the following: Definition of “violation” 228. In sections 229 to 244, “violation” means a contravention of a relevant provision, or a contravention of a direction given under a relevant provision, that is designated as a violation by the regulations made under this Part. 75. (1) Paragraph 244(f) of the Act is replaced by the following: (f) designating as a violation that may be proceeded with in accordance with sections 229 to 242 the contravention of a relevant provision, or the contravention of a direction given under a relevant provision, that is an offence under this Act; (2) Section 244 of the Act is amended by adding the following after paragraph (h): C. 29 Safeguarding Canad (i) respecting emergency and safety procedures for the purpose of paragraph 211(4)(d.1); 2005, c. 29, s. 33 76. Subsection 252(1) of the Act is replaced by the following: Proof of offence 252. (1) In a prosecution of a vessel for an offence under this Act, it is sufficient proof that the vessel has committed the offence to establish that the act or omission that constitutes the offence was committed by the master or any person on board, other than a person carrying out an inspection under this Act or a pollution response officer, whether or not the person on board has been identified. 77. Section 268.1 of the Act is replaced by the following: Crown not relieved 268.1 Subsections 11(5) and 12(5), section 45 and subsections 154(3) and 195(3) do not, by reason of section 10 of the Crown Liability and Proceedings Act, relieve the Crown of liability in respect of a tort or extracontractual civil liability to which the Crown would otherwise be subject. 1992, c. 31 CONSEQUENTIAL AMENDMENT TO THE COASTING TRADE ACT 2001, c. 26, s. 290 78. Paragraph 3(2)(e) of the Coasting Trade Act is replaced by the following: (e) engaged, with the approval of a person designated as a pollution response officer under section 174.1 of the Canada Shipping Act, 2001, in activities related to a marine pollution emergency, or to a risk of a marine pollution emergency. COMING INTO FORCE Order in council 79. Sections 60 to 62 and 69 and subsections 70(1) to (3) and 71(2) and (4) come into force on a day or days to be fixed by order of the Governor in Council. Protection des mers et c 2013-2014 SCHEDULE (Section 56) SCHEDULE 9 (Sections 74.01, 74.22 and 74.23) PART 1 Text of Articles 1 to 5, 7 to 23, 37 to 41, 45, 48 and 52 of the International Convention on Liability and Compensation for Damage in Connection with the Carriage of Hazardous and Noxious Substances by Sea, 2010 CHAPTER I GENERAL PROVISIONS DEFINITIONS ARTICLE 1 For the purposes of this Convention: 1. “Ship” means any seagoing vessel and seaborne craft, of any type whatsoever. 2. “Person” means any individual or partnership or any public or private body, whether corporate or not, including a State or any of its constituent subdivisions. 3. “Owner” means the person or persons registered as the owner of the ship or, in the absence of registration, the person or persons owning the ship. However, in the case of a ship owned by a State and operated by a company which in that State is registered as the ship’s operator, “owner” shall mean such company. 4. “Receiver” means either: (a) the person who physically receives contributing cargo discharged in the ports and terminals of a State Party; provided that if at the time of receipt the person who physically receives the cargo acts as an agent for another who is subject to the jurisdiction of any State Party, then the principal shall be deemed to be the receiver, if the agent discloses the principal to the HNS Fund; or (b) the person in the State Party who in accordance with the national law of that State Party is deemed to be the receiver of contributing cargo discharged in the ports and terminals of a State Party, provided that the total contributing cargo received according to such national law is substantially the same as that which would have been received under (a). 5. “Hazardous and noxious substances” (HNS) means: (a) any substances, materials and articles carried on board a ship as cargo, referred to in (i) to (vii) below: (i) oils, carried in bulk, as defined in regulation 1 of annex I to the International Convention for the Prevention of Pollution from Ships, 1973, as modified by the Protocol of 1978 relating thereto, as amended; C. 29 Safeguarding Canada’s Se (ii) noxious liquid substances, carried in bulk, as defined in regulation 1.10 of Annex II to the International Convention for the Prevention of Pollution from Ships, 1973, as modified by the Protocol of 1978 relating thereto, as amended, and those substances and mixtures provisionally categorized as falling in pollution category X, Y or Z in accordance with regulation 6.3 of the said Annex II; (iii) dangerous liquid substances carried in bulk listed in chapter 17 of the International Code for the Construction and Equipment of Ships Carrying Dangerous Chemicals in Bulk, as amended, and the dangerous products for which the preliminary suitable conditions for the carriage have been prescribed by the Administration and port administrations involved in accordance with paragraph 1.1.6 of the Code; (iv) dangerous, hazardous and harmful substances, materials and articles in packaged form covered by the International Maritime Dangerous Goods Code, as amended; (v) liquefied gases as listed in chapter 19 of the International Code for the Construction and Equipment of Ships Carrying Liquefied Gases in Bulk, as amended, and the products for which preliminary suitable conditions for the carriage have been prescribed by the Administration and port administrations involved in accordance with paragraph 1.1.6 of the Code; (vi) liquid substances carried in bulk with a flashpoint not exceeding 60°C (measured by a closed-cup test); (vii) solid bulk materials possessing chemical hazards covered by the International Maritime Solid Bulk Cargoes Code, as amended, to the extent that these substances are also subject to the provisions of the International Maritime Dangerous Goods Code in effect in 1996, when carried in packaged form; and (b) residues from the previous carriage in bulk of substances referred to in (a)(i) to (iii) and (v) to (vii) above. 5bis “Bulk HNS” means any hazardous and noxious substances referred to in article 1, paragraph 5(a)(i) to (iii) and (v) to (vii) and paragraph 5(b). 5ter “Packaged HNS” means any hazardous and noxious substances referred to in article 1, paragraph 5(a)(iv). 6. “Damage” means: (a) loss of life or personal injury on board or outside the ship carrying the hazardous and noxious substances caused by those substances; (b) loss of or damage to property outside the ship carrying the hazardous and noxious substances caused by those substances; 2013-2014 Protection des mers et c (c) loss or damage by contamination of the environment caused by the hazardous and noxious substances, provided that compensation for impairment of the environment other than loss of profit from such impairment shall be limited to costs of reasonable measures of reinstatement actually undertaken or to be undertaken; and (d) the costs of preventive measures and further loss or damage caused by preventive measures. Where it is not reasonably possible to separate damage caused by the hazardous and noxious substances from that caused by other factors, all such damage shall be deemed to be caused by the hazardous and noxious substances except if, and to the extent that, the damage caused by other factors is damage of a type referred to in article 4, paragraph 3. In this paragraph, “caused by those substances” means caused by the hazardous or noxious nature of the substances. 7. “Preventive measures” means any reasonable measures taken by any person after an incident has occurred to prevent or minimize damage. 8. “Incident” means any occurrence or series of occurrences having the same origin, which causes damage or creates a grave and imminent threat of causing damage. 9. “Carriage by sea” means the period from the time when the hazardous and noxious substances enter any part of the ship’s equipment, on loading, to the time they cease to be present in any part of the ship’s equipment, on discharge. If no ship’s equipment is used, the period begins and ends respectively when the hazardous and noxious substances cross the ship’s rail. 10. “Contributing cargo” means any bulk HNS which is carried by sea as cargo to a port or terminal in the territory of a State Party and discharged in that State. Cargo in transit which is transferred directly, or through a port or terminal, from one ship to another, either wholly or in part, in the course of carriage from the port or terminal of original loading to the port or terminal of final destination shall be considered as contributing cargo only in respect of receipt at the final destination. 11. The “HNS Fund” means the International Hazardous and Noxious Substances Fund established under article 13. 12. “Unit of account” means the Special Drawing Right as defined by the International Monetary Fund. 13. “State of the ship’s registry” means in relation to a registered ship the State of registration of the ship, and in relation to an unregistered ship the State whose flag the ship is entitled to fly. C. 29 Safeguarding Canada’s Se 14. “Terminal” means any site for the storage of hazardous and noxious substances received from waterborne transportation, including any facility situated off-shore and linked by pipeline or otherwise to such site. 15. “Director” means the Director of the HNS Fund. 16. “Organization” means the International Maritime Organization. 17. “Secretary-General” means the Secretary-General of the Organization. ANNEXES ARTICLE 2 The Annexes to this Convention shall constitute an integral part of this Convention. SCOPE OF APPLICATION ARTICLE 3 This Convention shall apply exclusively: (a) to any damage caused in the territory, including the territorial sea, of a State Party; (b) to damage by contamination of the environment caused in the exclusive economic zone of a State Party, established in accordance with international law, or, if a State Party has not established such a zone, in an area beyond and adjacent to the territorial sea of that State determined by that State in accordance with international law and extending not more than 200 nautical miles from the baselines from which the breadth of its territorial sea is measured; (c) to damage, other than damage by contamination of the environment, caused outside the territory, including the territorial sea, of any State, if this damage has been caused by a substance carried on board a ship registered in a State Party or, in the case of an unregistered ship, on board a ship entitled to fly the flag of a State Party; and (d) to preventive measures, wherever taken, to prevent or minimize such damage as referred to in (a), (b) and (c) above. ARTICLE 4 1. This Convention shall apply to claims, other than claims arising out of any contract for the carriage of goods and passengers, for damage arising from the carriage of hazardous and noxious substances by sea. 2. This Convention shall not apply to the extent that its provisions are incompatible with those of the applicable law relating to workers’ compensation or social security schemes. 3. This Convention shall not apply: (a) to pollution damage as defined in the International Convention on Civil Liability for Oil Pollution Damage, 1969, as amended, whether or not compensation is payable in respect of it under that Convention; and Protection des mers et c 2013-2014 (b) to damage caused by a radioactive material of class 7 either in the International Maritime Dangerous Goods Code, as amended, or in the International Maritime Solid Bulk Cargoes Code, as amended. 4. Except as provided in paragraph 5, the provisions of this Convention shall not apply to warships, naval auxiliary or other ships owned or operated by a State and used, for the time being, only on Government non-commercial service. 5. A State Party may decide to apply this Convention to its warships or other vessels described in paragraph 4, in which case it shall notify the Secretary-General thereof specifying the terms and conditions of such application. 6. With respect to ships owned by a State Party and used for commercial purposes, each State shall be subject to suit in the jurisdictions set forth in article 38 and shall waive all defences based on its status as a sovereign State. ARTICLE 5 1. A State may, at the time of ratification, acceptance, approval of, or accession to, this Convention, or any time thereafter, declare that this Convention does not apply to ships: (a) which do not exceed 200 gross tonnage; and (b) which carry hazardous and noxious substances only in packaged form; and (c) while they are engaged on voyages between ports or facilities of that State. 2. Where two neighbouring States agree that this Convention does not apply also to ships which are covered by paragraph 1(a) and (b) while engaged on voyages between ports or facilities of those States, the States concerned may declare that the exclusion from the application of this Convention declared under paragraph 1 covers also ships referred to in this paragraph. 3. Any State which has made the declaration under paragraph 1 or 2 may withdraw such declaration at any time. 4. A declaration made under paragraph 1 or 2, and the withdrawal of the declaration made under paragraph 3, shall be deposited with the Secretary-General who shall, after the entry into force of this Convention, communicate it to the Director. 5. The HNS Fund is not liable to pay compensation for damage caused by substances carried by a ship to which the Convention does not apply pursuant to a declaration made under paragraph 1 or 2, to the extent that: (a) the damage as defined in article 1, paragraph 6(a), (b) or (c) was caused in: C. 29 Safeguarding Canada’s Se (i) the territory, including the territorial sea, of the State which has made the declaration, or in the case of neighbouring States which have made a declaration under paragraph 2, of either of them; or (ii) the exclusive economic zone, or area mentioned in article 3(b), of the State or States referred to in (i); (b) the damage includes measures taken to prevent or minimize such damage. CHAPTER II LIABILITY LIABILITY OF THE OWNER ARTICLE 7 1. Except as provided in paragraphs 2 and 3, the owner at the time of an incident shall be liable for damage caused by any hazardous and noxious substances in connection with their carriage by sea on board the ship, provided that if an incident consists of a series of occurrences having the same origin the liability shall attach to the owner at the time of the first of such occurrences. 2. No liability shall attach to the owner if the owner proves that: (a) the damage resulted from an act of war, hostilities, civil war, insurrection or a natural phenomenon of an exceptional, inevitable and irresistible character; or (b) the damage was wholly caused by an act or omission done with the intent to cause damage by a third party; or (c) the damage was wholly caused by the negligence or other wrongful act of any Government or other authority responsible for the maintenance of lights or other navigational aids in the exercise of that function; or (d) the failure of the shipper or any other person to furnish information concerning the hazardous and noxious nature of the substances shipped either: (i) has caused the damage, wholly or partly; or (ii) has led the owner not to obtain insurance in accordance with article 12; provided that neither the owner nor its servants or agents knew or ought reasonably to have known of the hazardous and noxious nature of the substances shipped. 3. If the owner proves that the damage resulted wholly or partly either from an act or omission done with intent to cause damage by the person who suffered the damage or from the negligence of that person, the owner may be exonerated wholly or partially from liability to such person. 4. No claim for compensation for damage shall be made against the owner otherwise than in accordance with this Convention. Protection des mers et c 2013-2014 5. Subject to paragraph 6, no claim for compensation for damage under this Convention or otherwise may be made against: (a) the servants or agents of the owner or the members of the crew; (b) the pilot or any other person who, without being a member of the crew, performs services for the ship; (c) any charterer (howsoever described, including a bareboat charterer), manager or operator of the ship; (d) any person performing salvage operations with the consent of the owner or on the instructions of a competent public authority; (e) any person taking preventive measures; and (f) the servants or agents of persons mentioned in (c), (d) and (e); unless the damage resulted from their personal act or omission, committed with the intent to cause such damage, or recklessly and with knowledge that such damage would probably result. 6. Nothing in this Convention shall prejudice any existing right of recourse of the owner against any third party, including, but not limited to, the shipper or the receiver of the substance causing the damage, or the persons indicated in paragraph 5. INCIDENTS INVOLVING TWO OR MORE SHIPS ARTICLE 8 1. Whenever damage has resulted from an incident involving two or more ships each of which is carrying hazardous and noxious substances, each owner, unless exonerated under article 7, shall be liable for the damage. The owners shall be jointly and severally liable for all such damage which is not reasonably separable. 2. However, owners shall be entitled to the limits of liability applicable to each of them under article 9. 3. Nothing in this article shall prejudice any right of recourse of an owner against any other owner. LIMITATION OF LIABILITY ARTICLE 9 1. The owner of a ship shall be entitled to limit liability under this Convention in respect of any one incident to an aggregate amount calculated as follows: (a) Where the damage has been caused by bulk HNS: (i) 10 million units of account for a ship not exceeding 2,000 units of tonnage; and (ii) for a ship with a tonnage in excess thereof, the following amount in addition to that mentioned in (i): for each unit of tonnage from 2,001 to 50,000 units of tonnage, 1,500 units of account; C. 29 Safeguarding Canada’s Se for each unit of tonnage in excess of 50,000 units of tonnage, 360 units of account; provided, however, that this aggregate amount shall not in any event exceed 100 million units of account. (b) Where the damage has been caused by packaged HNS, or where the damage has been caused by both bulk HNS and packaged HNS, or where it is not possible to determine whether the damage originating from that ship has been caused by bulk HNS or by packaged HNS: (i) 11.5 million units of account for a ship not exceeding 2,000 units of tonnage; and (ii) for a ship with a tonnage in excess thereof, the following amount in addition to that mentioned in (i): for each unit of tonnage from 2,001 to 50,000 units of tonnage, 1,725 units of account; for each unit of tonnage in excess of 50,000 units of tonnage, 414 units of account; provided, however, that this aggregate amount shall not in any event exceed 115 million units of account. 2. The owner shall not be entitled to limit liability under this Convention if it is proved that the damage resulted from the personal act or omission of the owner, committed with the intent to cause such damage, or recklessly and with knowledge that such damage would probably result. 3. The owner shall, for the purpose of benefitting from the limitation provided for in paragraph 1, constitute a fund for the total sum representing the limit of liability established in accordance with paragraph 1 with the court or other competent authority of any one of the States Parties in which action is brought under article 38 or, if no action is brought, with any court or other competent authority in any one of the States Parties in which an action can be brought under article 38. The fund can be constituted either by depositing the sum or by producing a bank guarantee or other guarantee, acceptable under the law of the State Party where the fund is constituted, and considered to be adequate by the court or other competent authority. 4. Subject to the provisions of article 11, the fund shall be distributed among the claimants in proportion to the amounts of their established claims. 5. If before the fund is distributed the owner or any of the servants or agents of the owner or any person providing to the owner insurance or other financial security has as a result of the incident in question, paid compensation for damage, such person shall, up to the amount that person has paid, acquire by subrogation the rights which the person so compensated would have enjoyed under this Convention. 2013-2014 Protection des mers et c 6. The right of subrogation provided for in paragraph 5 may also be exercised by a person other than those mentioned therein in respect of any amount of compensation for damage which such person may have paid but only to the extent that such subrogation is permitted under the applicable national law. 7. Where owners or other persons establish that they may be compelled to pay at a later date in whole or in part any such amount of compensation, with regard to which the right of subrogation would have been enjoyed under paragraphs 5 or 6 had the compensation been paid before the fund was distributed, the court or other competent authority of the State where the fund has been constituted may order that a sufficient sum shall be provisionally set aside to enable such person at such later date to enforce the claim against the fund. 8. Claims in respect of expenses reasonably incurred or sacrifices reasonably made by the owner voluntarily to prevent or minimize damage shall rank equally with other claims against the fund. 9. (a) The amounts mentioned in paragraph 1 shall be converted into national currency on the basis of the value of that currency by reference to the Special Drawing Right on the date of the constitution of the fund referred to in paragraph 3. The value of the national currency, in terms of the Special Drawing Right, of a State Party which is a member of the International Monetary Fund, shall be calculated in accordance with the method of valuation applied by the International Monetary Fund in effect on the date in question for its operations and transactions. The value of the national currency, in terms of the Special Drawing Right, of a State Party which is not a member of the International Monetary Fund, shall be calculated in a manner determined by that State. (b) Nevertheless, a State Party which is not a member of the International Monetary Fund and whose law does not permit the application of the provisions of paragraph 9(a) may, at the time of ratification, acceptance, approval of or accession to this Convention or at any time thereafter, declare that the unit of account referred to in paragraph 9(a) shall be equal to 15 gold francs. The gold franc referred to in this paragraph corresponds to sixty-fiveand-a-half milligrammes of gold of millesimal fineness nine hundred. The conversion of the gold franc into the national currency shall be made according to the law of the State concerned. (c) The calculation mentioned in the last sentence of paragraph 9(a) and the conversion mentioned in paragraph 9(b) shall be made in such manner as to express in the national currency of the State Party as far as possible the same real value for the amounts in paragraph 1 as would result from the application of the first two sentences of paragraph 9(a). States Parties shall communicate to the Secretary-General the manner of calculation pursuant to paragraph 9(a), or the result of the conversion in paragraph 9(b) as the case may be, when depositing an instrument of ratification, acceptance, approval of or accession to this Convention and whenever there is a change in either. C. 29 Safeguarding Canada’s Se 10. For the purpose of this article the ship’s tonnage shall be the gross tonnage calculated in accordance with the tonnage measurement regulations contained in Annex I of the International Convention on Tonnage Measurement of Ships, 1969. 11. The insurer or other person providing financial security shall be entitled to constitute a fund in accordance with this article on the same conditions and having the same effect as if it were constituted by the owner. Such a fund may be constituted even if, under the provisions of paragraph 2, the owner is not entitled to limitation of liability, but its constitution shall in that case not prejudice the rights of any claimant against the owner. ARTICLE 10 1. Where the owner, after an incident, has constituted a fund in accordance with article 9 and is entitled to limit liability: (a) no person having a claim for damage arising out of that incident shall be entitled to exercise any right against any other assets of the owner in respect of such claim; and (b) the court or other competent authority of any State Party shall order the release of any ship or other property belonging to the owner which has been arrested in respect of a claim for damage arising out of that incident, and shall similarly release any bail or other security furnished to avoid such arrest. 2. The foregoing shall, however, only apply if the claimant has access to the court administering the fund and the fund is actually available in respect of the claim. DEATH AND INJURY ARTICLE 11 Claims in respect of death or personal injury have priority over other claims save to the extent that the aggregate of such claims exceeds two-thirds of the total amount established in accordance with article 9, paragraph 1. COMPULSORY INSURANCE OF THE OWNER ARTICLE 12 1. The owner of a ship registered in a State Party and actually carrying hazardous and noxious substances shall be required to maintain insurance or other financial security, such as the guarantee of a bank or similar financial institution, in the sums fixed by applying the limits of liability prescribed in article 9, paragraph 1, to cover liability for damage under this Convention. 2. A compulsory insurance certificate attesting that insurance or other financial security is in force in accordance with the provisions of this Convention shall be issued to each ship after the appropriate authority of a State Party has determined that the requirements of paragraph 1 have been complied with. With respect to a ship registered in a State Party such compulsory insurance certificate shall be issued or certified by the appropriate authority of the State of the ship’s registry; with respect to a ship not registered in a State Party it 2013-2014 Protection des mers et c may be issued or certified by the appropriate authority of any State Party. This compulsory insurance certificate shall be in the form of the model set out in Annex I and shall contain the following particulars: (a) name of the ship, distinctive number or letters and port of registry; (b) name and principal place of business of the owner; (c) IMO ship identification number; (d) type and duration of security; (e) name and principal place of business of insurer or other person giving security and, where appropriate, place of business where the insurance or security is established; and (f) period of validity of certificate, which shall not be longer than the period of validity of the insurance or other security. 3. The compulsory insurance certificate shall be in the official language or languages of the issuing State. If the language used is neither English, nor French nor Spanish, the text shall include a translation into one of these languages. 4. The compulsory insurance certificate shall be carried on board the ship and a copy shall be deposited with the authorities who keep the record of the ship’s registry or, if the ship is not registered in a State Party, with the authority of the State issuing or certifying the certificate. 5. An insurance or other financial security shall not satisfy the requirements of this article if it can cease, for reasons other than the expiry of the period of validity of the insurance or security specified in the certificate under paragraph 2, before three months have elapsed from the date on which notice of its termination is given to the authorities referred to in paragraph 4, unless the compulsory insurance certificate has been surrendered to these authorities or a new certificate has been issued within the said period. The foregoing provisions shall similarly apply to any modification which results in the insurance or security no longer satisfying the requirements of this article. 6. The State of the ship’s registry shall, subject to the provisions of this article, determine the conditions of issue and validity of the compulsory insurance certificate. 7. Compulsory insurance certificates issued or certified under the authority of a State Party in accordance with paragraph 2 shall be accepted by other States Parties for the purposes of this Convention and shall be regarded by other States Parties as having the same force as compulsory insurance certificates issued or certified by them even if issued or certified in respect of a ship not registered in a State Party. A State Party may at any time request consultation with the issuing or certifying State should it believe that the insurer or guarantor named in the compulsory insurance certificate is not financially capable of meeting the obligations imposed by this Convention. 8. Any claim for compensation for damage may be brought directly against the insurer or other person providing financial security for the owner’s liability for damage. In such case the defendant may, even if the owner is not entitled to limitation of liability, benefit from the limit of liability prescribed in accordance C. 29 Safeguarding Canada’s Se with paragraph 1. The defendant may further invoke the defences (other than the bankruptcy or winding up of the owner) which the owner would have been entitled to invoke. Furthermore, the defendant may invoke the defence that the damage resulted from the wilful misconduct of the owner, but the defendant shall not invoke any other defence which the defendant might have been entitled to invoke in proceedings brought by the owner against the defendant. The defendant shall in any event have the right to require the owner to be joined in the proceedings. 9. Any sums provided by insurance or by other financial security maintained in accordance with paragraph 1 shall be available exclusively for the satisfaction of claims under this Convention. 10. A State Party shall not permit a ship under its flag to which this article applies to trade unless a certificate has been issued under paragraph 2 or 12. 11. Subject to the provisions of this article, each State Party shall ensure, under its national law, that insurance or other security in the sums specified in paragraph 1 is in force in respect of any ship, wherever registered, entering or leaving a port in its territory, or arriving at or leaving an offshore facility in its territorial sea. 12. If insurance or other financial security is not maintained in respect of a ship owned by a State Party, the provisions of this article relating thereto shall not be applicable to such ship, but the ship shall carry a compulsory insurance certificate issued by the appropriate authorities of the State of the ship’s registry stating that the ship is owned by that State and that the ship’s liability is covered within the limit prescribed in accordance with paragraph 1. Such a compulsory insurance certificate shall follow as closely as possible the model prescribed by paragraph 2. CHAPTER III COMPENSATION BY THE INTERNATIONAL HAZARDOUS AND NOXIOUS SUBSTANCES FUND (HNS FUND) ESTABLISHMENT OF THE HNS FUND ARTICLE 13 1. The International Hazardous and Noxious Substances Fund (HNS Fund) is hereby established with the following aims: (a) to provide compensation for damage in connection with the carriage of hazardous and noxious substances by sea, to the extent that the protection afforded by chapter II is inadequate or not available; and (b) to give effect to the related tasks set out in article 15. 2. The HNS Fund shall in each State Party be recognized as a legal person capable under the laws of that State of assuming rights and obligations and of being a party in legal proceedings before the courts of that State. Each State Party shall recognize the Director as the legal representative of the HNS Fund. Protection des mers et c 2013-2014 COMPENSATION ARTICLE 14 1. For the purpose of fulfilling its function under article 13, paragraph 1(a), the HNS Fund shall pay compensation to any person suffering damage if such person has been unable to obtain full and adequate compensation for the damage under the terms of chapter II: (a) because no liability for the damage arises under chapter II; (b) because the owner liable for the damage under chapter II is financially incapable of meeting the obligations under this Convention in full and any financial security that may be provided under chapter II does not cover or is insufficient to satisfy the claims for compensation for damage; an owner being treated as financially incapable of meeting these obligations and a financial security being treated as insufficient if the person suffering the damage has been unable to obtain full satisfaction of the amount of compensation due under chapter II after having taken all reasonable steps to pursue the available legal remedies; (c) because the damage exceeds the owner’s liability under the terms of chapter II. 2. Expenses reasonably incurred or sacrifices reasonably made by the owner voluntarily to prevent or minimize damage shall be treated as damage for the purposes of this article. 3. The HNS Fund shall incur no obligation under the preceding paragraphs if: (a) it proves that the damage resulted from an act of war, hostilities, civil war or insurrection or was caused by hazardous and noxious substances which had escaped or been discharged from a warship or other ship owned or operated by a State and used, at the time of the incident, only on Government noncommercial service; or (b) the claimant cannot prove that there is a reasonable probability that the damage resulted from an incident involving one or more ships. 4. If the HNS Fund proves that the damage resulted wholly or partly either from an act or omission done with intent to cause damage by the person who suffered the damage or from the negligence of that person, the HNS Fund may be exonerated wholly or partially from its obligation to pay compensation to such person. The HNS Fund shall in any event be exonerated to the extent that the owner may have been exonerated under article 7, paragraph 3. However, there shall be no such exoneration of the HNS Fund with regard to preventive measures. 5. (a) Except as otherwise provided in subparagraph (b), the aggregate amount of compensation payable by the HNS Fund under this article shall in respect of any one incident be limited, so that the total sum of that amount and any amount of compensation C. 29 Safeguarding Canada’s Se actually paid under chapter II for damage within the scope of application of this Convention as defined in article 3 shall not exceed 250 million units of account. (b) The aggregate amount of compensation payable by the HNS Fund under this article for damage resulting from a natural phenomenon of an exceptional, inevitable and irresistible character shall not exceed 250 million units of account. (c) Interest accrued on a fund constituted in accordance with article 9, paragraph 3, if any, shall not be taken into account for the computation of the maximum compensation payable by the HNS Fund under this article. (d) The amounts mentioned in this article shall be converted into national currency on the basis of the value of that currency with reference to the Special Drawing Right on the date of the decision of the Assembly of the HNS Fund as to the first date of payment of compensation. 6. Where the amount of established claims against the HNS Fund exceeds the aggregate amount of compensation payable under paragraph 5, the amount available shall be distributed in such a manner that the proportion between any established claim and the amount of compensation actually recovered by the claimant under this Convention shall be the same for all claimants. Claims in respect of death or personal injury shall have priority over other claims, however, save to the extent that the aggregate of such claims exceeds two-thirds of the total amount established in accordance with paragraph 5. 7. The Assembly of the HNS Fund may decide that, in exceptional cases, compensation in accordance with this Convention can be paid even if the owner has not constituted a fund in accordance with chapter II. In such cases paragraph 5(d) applies accordingly. RELATED TASKS OF THE HNS FUND ARTICLE 15 For the purpose of fulfilling its function under article 13, paragraph 1(a), the HNS Fund shall have the following tasks (a) to consider claims made against the HNS Fund; (b) to prepare an estimate in the form of a budget for each calendar year of: Expenditure: (i) costs and expenses of the administration of the HNS Fund in the relevant year and any deficit from operations in the preceding years; and (ii) payments to be made by the HNS Fund in the relevant year; Income: (iii) surplus funds from operations in preceding years, including any interest; (iv) initial contributions to be paid in the course of the year; (v) annual contributions if required to balance the budget; and (vi) any other income; Protection des mers et c 2013-2014 (c) to use at the request of a State Party its good offices as necessary to assist that State to secure promptly such personnel, material and services as are necessary to enable the State to take measures to prevent or mitigate damage arising from an incident in respect of which the HNS Fund may be called upon to pay compensation under this Convention; and (d) to provide, on conditions laid down in the internal regulations, credit facilities with a view to the taking of preventive measures against damage arising from a particular incident in respect of which the HNS Fund may be called upon to pay compensation under this Convention. GENERAL PROVISIONS ON CONTRIBUTIONS ARTICLE 16 1. The HNS Fund shall have a general account, which shall be divided into sectors. 2. The HNS Fund shall, subject to article 19, paragraphs 3 and 4, also have separate accounts in respect of: (a) oil as defined in article 1, paragraph 5(a)(i) (oil account); (b) liquefied natural gases of light hydrocarbons with methane as the main constituent (LNG) (LNG account); and (c) liquefied petroleum gases of light hydrocarbons with propane and butane as the main constituents (LPG) (LPG account). 3. There shall be initial contributions and, as required, annual contributions to the HNS Fund. 4. Contributions to the HNS Fund shall be made into the general account in accordance with article 18, to separate accounts in accordance with article 19 and to either the general account or separate accounts in accordance with article 20 or article 21, paragraph 5. Subject to article 19, paragraph 6, the general account shall be available to compensate damage caused by hazardous and noxious substances covered by that account, and a separate account shall be available to compensate damage caused by a hazardous and noxious substance covered by that account. 5. For the purposes of article 18, article 19, paragraph 1(a)(i), paragraph 1(a)(ii) and paragraph 1(b), article 20 and article 21, paragraph 5, where the quantity of a given type of contributing cargo received in the territory of a State Party by any person in a calendar year when aggregated with the quantities of the same type of cargo received in the same State Party in that year by any associated person or persons exceeds the limit specified in the respective subparagraphs, such a person shall pay contributions in respect of the actual quantity received by that person notwithstanding that that quantity did not exceed the respective limit. 6. “Associated person” means any subsidiary or commonly controlled entity. The question whether a person comes within this definition shall be determined by the national law of the State concerned. C. 29 Safeguarding Canada’s Se GENERAL PROVISIONS ON ANNUAL CONTRIBUTIONS ARTICLE 17 1. Annual contributions to the general account and to each separate account shall be levied only as required to make payments by the account in question. 2. Annual contributions payable pursuant to articles 18, 19 and article 21, paragraph 5, shall be determined by the Assembly and shall be calculated in accordance with those articles on the basis of the units of contributing cargo received during the preceding calendar year or such other year as the Assembly may decide. 3. The Assembly shall decide the total amount of annual contributions to be levied to the general account and to each separate account. Following that decision the Director shall, in respect of each State Party, calculate for each person liable to pay contributions in accordance with article 18, article 19, paragraph 1 and paragraph 1bis, and article 21, paragraph 5, the amount of that person’s annual contribution to each account, on the basis of a fixed sum for each unit of contributing cargo reported in respect of the person during the preceding calendar year or such other year as the Assembly may decide. For the general account, the above-mentioned fixed sum per unit of contributing cargo for each sector shall be calculated pursuant to the regulations contained in Annex II to this Convention. For each separate account, the fixed sum per unit of contributing cargo referred to above shall be calculated by dividing the total annual contribution to be levied to that account by the total quantity of cargo contributing to that account. 4. The Assembly may also levy annual contributions for administrative costs and decide on the distribution of such costs between the sectors of the general account and the separate accounts. 5. The Assembly shall also decide on the distribution between the relevant accounts and sectors of amounts paid in compensation for damage caused by two or more substances which fall within different accounts or sectors, on the basis of an estimate of the extent to which each of the substances involved contributed to the damage. ANNUAL CONTRIBUTIONS TO THE GENERAL ACCOUNT ARTICLE 18 1. Subject to article 16, paragraph 5, annual contributions to the general account shall be made in respect of each State Party by any person who was the receiver in that State in the preceding calendar year, or such other year as the Assembly may decide, of aggregate quantities exceeding 20,000 tonnes of contributing cargo, other than substances referred to in article 19, paragraph 1 and paragraph 1bis, which fall within the following sectors: (a) solid bulk materials referred to in article 1, paragraph 5(a)(vii); (b) substances referred to in paragraph 2; and (c) other substances. Protection des mers et c 2013-2014 2. Annual contributions shall also be payable to the general account by persons who would have been liable to pay contributions to a separate account in accordance with article 19, paragraph 1 and paragraph 1bis, had its operation not been postponed or suspended in accordance with article 19. Each separate account the operation of which has been postponed or suspended under article 19 shall form a separate sector within the general account. ANNUAL CONTRIBUTIONS TO SEPARATE ACCOUNTS ARTICLE 19 1. Subject to article 16, paragraph 5, annual contributions to separate accounts shall be made in respect of each State Party: (a) in the case of the oil account, (i) by any person who has received in that State in the preceding calendar year, or such other year as the Assembly may decide, total quantities exceeding 150,000 tonnes of contributing oil as defined in article 1, paragraph 3 of the International Convention on the Establishment of an International Fund for Compensation for Oil Pollution Damage, 1971, as amended, and who is or would be liable to pay contributions to the International Oil Pollution Compensation Fund in accordance with article 10 of that Convention; and (ii) by any person who was the receiver in that State in the preceding calendar year, or such other year as the Assembly may decide, of total quantities exceeding 20,000 tonnes of other oils carried in bulk listed in appendix I of Annex I to the International Convention for the Prevention of Pollution from Ships, 1973, as modified by the Protocol of 1978 relating thereto, as amended; (b) in the case of the LPG account, by any person who in the preceding calendar year, or such other year as the Assembly may decide, was the receiver in that State of total quantities exceeding 20,000 tonnes of LPG . 1bis(a) In the case of the LNG account, subject to article 16, paragraph 5, annual contributions to the LNG account shall be made in respect of each State Party by any person who in the preceding calendar year, or such other year as the Assembly may decide, was the receiver in that State of any quantity of LNG. (b) However, any contributions shall be made by the person who, immediately prior to its discharge, held title to an LNG cargo discharged in a port or terminal of that State (the titleholder) where: (i) the titleholder has entered into an agreement with the receiver that the titleholder shall make such contributions; and (ii) the receiver has informed the State Party that such an agreement exists. (c) If the titleholder referred to in subparagraph (b) above does not make the contributions or any part thereof, the receiver shall make the remaining contributions. The Assembly shall determine in the internal regulations the circumstances under which the titleholder shall be considered as not having made the contributions and the arrangements in accordance with which the receiver shall make any remaining contributions. C. 29 Safeguarding Canada’s Se (d) Nothing in this paragraph shall prejudice any rights of recourse or reimbursement of the receiver that may arise between the receiver and the titleholder under the applicable law. 2. Subject to paragraph 3, the separate accounts referred to in paragraph 1 and paragraph 1bis above shall become effective at the same time as the general account. 3. The initial operation of a separate account referred to in article 16, paragraph 2 shall be postponed until such time as the quantities of contributing cargo in respect of that account during the preceding calendar year, or such other year as the Assembly may decide, exceed the following levels: (a) 350 million tonnes of contributing cargo in respect of the oil account; (b) 20 million tonnes of contributing cargo in respect of the LNG account; and (c) 15 million tonnes of contributing cargo in respect of the LPG account. 4. The Assembly may suspend the operation of a separate account if: (a) the quantities of contributing cargo in respect of that account during the preceding calendar year fall below the respective level specified in paragraph 3; or (b) when six months have elapsed from the date when the contributions were due, the total unpaid contributions to that account exceed ten per cent of the most recent levy to that account in accordance with paragraph 1. 5. The Assembly may reinstate the operation of a separate account which has been suspended in accordance with paragraph 4. 6. Any person who would be liable to pay contributions to a separate account the operation of which has been postponed in accordance with paragraph 3 or suspended in accordance with paragraph 4, shall pay into the general account the contributions due by that person in respect of that separate account. For the purpose of calculating future contributions, the postponed or suspended separate account shall form a new sector in the general account and shall be subject to the HNS points system defined in Annex II. INITIAL CONTRIBUTIONS ARTICLE 20 1. In respect of each State Party, initial contributions shall be made of an amount which shall, for each person liable to pay contributions in accordance with article 16, paragraph 5, articles 18, 19 and article 21, paragraph 5, be calculated on the basis of a fixed sum, equal for the general account and each separate account, for Protection des mers et c 2013-2014 each unit of contributing cargo received in that State during the calendar year preceding that in which this Convention enters into force for that State. 2. The fixed sum and the units for the different sectors within the general account as well as for each separate account referred to in paragraph 1 shall be determined by the Assembly. 3. Initial contributions shall be paid within three months following the date on which the HNS Fund issues invoices in respect of each State Party to persons liable to pay contributions in accordance with paragraph 1. REPORTS ARTICLE 21 1. Each State Party shall ensure that any person liable to pay contributions in accordance with articles 18, 19 or paragraph 5 of this article appears on a list to be established and kept up to date by the Director in accordance with the provisions of this article. 2. For the purposes set out in paragraph 1, each State Party shall communicate to the Director, at a time and in the manner to be prescribed in the internal regulations of the HNS Fund, the name and address of any person who in respect of the State is liable to pay contributions in accordance with articles 18, 19 or paragraph 5 of this article, as well as data on the relevant quantities of contributing cargo for which such a person is liable to contribute in respect of the preceding calendar year. 3. For the purposes of ascertaining who are, at any given time, the persons liable to pay contributions in accordance with articles 18, 19 or paragraph 5 of this article and of establishing, where applicable, the quantities of cargo to be taken into account for any such person when determining the amount of the contribution, the list shall be prima facie evidence of the facts stated therein. 4. If in a State Party there is no person liable to pay contributions in accordance with articles 18, 19 or paragraph 5 of this article, that State Party shall, for the purposes of this Convention, inform the Director of the HNS Fund thereof. 5. In respect of contributing cargo carried from one port or terminal of a State Party to another port or terminal located in the same State and discharged there, States Parties shall have the option of submitting to the HNS Fund a report with an annual aggregate quantity for each account covering all receipts of contributing cargo, including any quantities in respect of which contributions are payable pursuant to article 16, paragraph 5. The State Party shall, at the time of reporting, either: (a) notify the HNS Fund that that State will pay the aggregate amount for each account in respect of the relevant year in one lump sum to the HNS Fund; or (b) instruct the HNS Fund to levy the aggregate amount for each account by invoicing individual receivers, or, in the case of LNG, the titleholder if article 19, paragraph 1bis(b) is applicable, for the amount payable by each of them. If the titleholder does not make the contributions or any part thereof, the HNS Fund shall levy the C. 29 Safeguarding Canada’s Se remaining contributions by invoicing the receiver of the LNG cargo. These persons shall be identified in accordance with the national law of the State concerned. NON-REPORTING ARTICLE 21BIS 1. Where a State Party does not fulfil its obligations under article 21, paragraph 2, and this results in a financial loss for the HNS Fund, that State Party shall be liable to compensate the HNS Fund for such loss. The Assembly shall, upon recommendation of the Director, decide whether such compensation shall be payable by a State. 2. No compensation for any incident shall be paid by the HNS Fund for damage in the territory, including the territorial sea of a State Party in accordance with article 3(a), the exclusive economic zone or other area of a State Party in accordance with article 3(b), or damage in accordance with article 3(c) in respect of a given incident or for preventive measures, wherever taken, in accordance with article 3(d), until the obligations under article 21, paragraphs 2 and 4, have been complied with in respect of that State Party for all years prior to the occurrence of an incident for which compensation is sought. The Assembly shall determine in the internal regulations of the HNS Fund the circumstances under which a State Party shall be considered as not having fulfilled these obligations. 3. Where compensation has been denied temporarily in accordance with paragraph 2, compensation shall be denied permanently if the obligations under article 21, paragraphs 2 and 4, have not been fulfilled within one year after the Director has notified the State Party of its failure to fulfil these obligations. 4. Any payments of contributions due to the HNS Fund shall be set off against compensation due to the debtor, or the debtor’s agents. 5. Paragraphs 2 to 4 shall not apply to claims in respect of death or personal injury. NON-PAYMENT OF CONTRIBUTIONS ARTICLE 22 1. The amount of any contribution due under articles 18, 19, 20 or article 21, paragraph 5 and which is in arrears shall bear interest at a rate which shall be determined in accordance with the internal regulations of the HNS Fund, provided that different rates may be fixed for different circumstances. 2. Where a person who is liable to pay contributions in accordance with articles 18, 19, 20 or article 21, paragraph 5, does not fulfil the obligations in respect of any such contribution or any part thereof and is in arrears, the Director shall take all appropriate action, including court action, against such a person on behalf of the HNS Fund with a view to the recovery of the amount due. However, where the defaulting contributor is manifestly insolvent or the circumstances otherwise so warrant, the Assembly may, upon recommendation of the Director, decide that no action shall be taken or continued against the contributor. Protection des mers et c 2013-2014 OPTIONAL LIABILITY OF STATES PARTIES FOR THE PAYMENT OF CONTRIBUTIONS ARTICLE 23 1. Without prejudice to article 21, paragraph 5, a State Party may, at the time when it signs without reservation as to ratification, acceptance or approval, or deposits its instrument of ratification, acceptance, approval or accession or at any time thereafter, declare that it assumes responsibility for obligations imposed by this Convention on any person liable to pay contributions in accordance with articles 18, 19, 20 or article 21, paragraph 5, in respect of hazardous and noxious substances received in the territory of that State. Such a declaration shall be made in writing and shall specify which obligations are assumed. 2. Where a declaration under paragraph 1 is made prior to the entry into force of this Convention in accordance with article 46, it shall be deposited with the Secretary-General who shall after the entry into force of this Convention communicate the declaration to the Director. 3. A declaration under paragraph 1 which is made after the entry into force of this Convention shall be deposited with the Director. 4. A declaration made in accordance with this article may be withdrawn by the relevant State giving notice thereof in writing to the Director. Such a notification shall take effect three months after the Director’s receipt thereof. 5. Any State which is bound by a declaration made under this article shall, in any proceedings brought against it before a competent court in respect of any obligation specified in the declaration, waive any immunity that it would otherwise be entitled to invoke. CHAPTER IV CLAIMS AND ACTIONS LIMITATION OF ACTIONS ARTICLE 37 1. Rights to compensation under chapter II shall be extinguished unless an action is brought thereunder within three years from the date when the person suffering the damage knew or ought reasonably to have known of the damage and of the identity of the owner. 2. Rights to compensation under chapter III shall be extinguished unless an action is brought thereunder or a notification has been made pursuant to article 39, paragraph 7, within three years from the date when the person suffering the damage knew or ought reasonably to have known of the damage. 3. In no case, however, shall an action be brought later than ten years from the date of the incident which caused the damage. C. 29 Safeguarding Canada’s Se 4. Where the incident consists of a series of occurrences, the tenyear period mentioned in paragraph 3 shall run from the date of the last of such occurrences. JURISDICTION IN RESPECT OF ACTION AGAINST THE OWNER ARTICLE 38 1. Where an incident has caused damage in the territory, including the territorial sea or in an area referred to in article 3(b), of one or more States Parties, or preventive measures have been taken to prevent or minimize damage in such territory including the territorial sea or in such area, actions for compensation may be brought against the owner or other person providing financial security for the owner’s liability only in the courts of any such States Parties. 2. Where an incident has caused damage exclusively outside the territory, including the territorial sea, of any State and either the conditions for application of this Convention set out in article 3(c) have been fulfilled or preventive measures to prevent or minimize such damage have been taken, actions for compensation may be brought against the owner or other person providing financial security for the owner’s liability only in the courts of: (a) the State Party where the ship is registered or, in the case of an unregistered ship, the State Party whose flag the ship is entitled to fly; or (b) the State Party where the owner has habitual residence or where the principal place of business of the owner is established; or (c) the State Party where a fund has been constituted in accordance with article 9, paragraph 3. 3. Reasonable notice of any action taken under paragraph 1 or 2 shall be given to the defendant. 4. Each State Party shall ensure that its courts have jurisdiction to entertain actions for compensation under this Convention. 5. After a fund under article 9 has been constituted by the owner or by the insurer or other person providing financial security in accordance with article 12, the courts of the State in which such fund is constituted shall have exclusive jurisdiction to determine all matters relating to the apportionment and distribution of the fund. JURISDICTION IN RESPECT OF ACTION AGAINST THE HNS FUND OR TAKEN BY THE HNS FUND ARTICLE 39 1. Subject to the subsequent provisions of this article, any action against the HNS Fund for compensation under article 14 shall be brought only before a court having jurisdiction under article 38 in respect of actions against the owner who is liable for damage caused by the relevant incident or before a court in a State Party which would have been competent if an owner had been liable. Protection des mers et c 2013-2014 2. In the event that the ship carrying the hazardous or noxious substances which caused the damage has not been identified, the provisions of article 38, paragraph 1, shall apply mutatis mutandis to actions against the HNS Fund. 3. Each State Party shall ensure that its courts have jurisdiction to entertain such actions against the HNS Fund as are referred to in paragraph 1. 4. Where an action for compensation for damage has been brought before a court against the owner or the owner’s guarantor, such court shall have exclusive jurisdiction over any action against the HNS Fund for compensation under the provisions of article 14 in respect of the same damage. 5. Each State Party shall ensure that the HNS Fund shall have the right to intervene as a party to any legal proceedings instituted in accordance with this Convention before a competent court of that State against the owner or the owner’s guarantor. 6. Except as otherwise provided in paragraph 7, the HNS Fund shall not be bound by any judgement or decision in proceedings to which it has not been a party or by any settlement to which it is not a party. 7. Without prejudice to the provisions of paragraph 5, where an action under this Convention for compensation for damage has been brought against an owner or the owner’s guarantor before a competent court in a State Party, each party to the proceedings shall be entitled under the national law of that State to notify the HNS Fund of the proceedings. Where such notification has been made in accordance with the formalities required by the law of the court seized and in such time and in such a manner that the HNS Fund has in fact been in a position effectively to intervene as a party to the proceedings, any judgement rendered by the court in such proceedings shall, after it has become final and enforceable in the State where the judgement was given, become binding upon the HNS Fund in the sense that the facts and findings in that judgement may not be disputed by the HNS Fund even if the HNS Fund has not actually intervened in the proceedings. RECOGNITION AND ENFORCEMENT ARTICLE 40 1. Any judgement given by a court with jurisdiction in accordance with article 38, which is enforceable in the State of origin where it is no longer subject to ordinary forms of review, shall be recognized in any State Party, except: (a) where the judgement was obtained by fraud; or (b) where the defendant was not given reasonable notice and a fair opportunity to present the case. 2. A judgement recognized under paragraph 1 shall be enforceable in each State Party as soon as the formalities required in that State have been complied with. The formalities shall not permit the merits of the case to be re-opened. 3. Subject to any decision concerning the distribution referred to in article 14, paragraph 6, any judgement given against the HNS Fund by a court having jurisdiction in accordance with article 39, C. 29 Safeguarding Canada’s Se paragraphs 1 and 3 shall, when it has become enforceable in the State of origin and is in that State no longer subject to ordinary forms of review, be recognized and enforceable in each State Party. SUBROGATION AND RECOURSE ARTICLE 41 1. The HNS Fund shall, in respect of any amount of compensation for damage paid by the HNS Fund in accordance with article 14, paragraph 1, acquire by subrogation the rights that the person so compensated may enjoy against the owner or the owner’s guarantor. 2. Nothing in this Convention shall prejudice any rights of recourse or subrogation of the HNS Fund against any person, including persons referred to in article 7, paragraph 2(d), other than those referred to in the previous paragraph, in so far as they can limit their liability. In any event the right of the HNS Fund to subrogation against such persons shall not be less favourable than that of an insurer of the person to whom compensation has been paid. 3. Without prejudice to any other rights of subrogation or recourse against the HNS Fund which may exist, a State Party or agency thereof which has paid compensation for damage in accordance with provisions of national law shall acquire by subrogation the rights which the person so compensated would have enjoyed under this Convention. CHAPTER VI FINAL CLAUSES SIGNATURE, RATIFICATION, ACCEPTANCE, APPROVAL AND ACCESSION ARTICLE 45 1. This Protocol shall be open for signature at the Headquarters of the Organization from 1 November 2010 to 31 October 2011 and shall thereafter remain open for accession. 2. Subject to the provisions in paragraphs 4 and 5, States may express their consent to be bound by this Protocol by: (a) signature without reservation as to ratification, acceptance or approval; or (b) signature subject to ratification, acceptance or approval followed by ratification, acceptance or approval; or (c) accession. 3. Ratification, acceptance, approval or accession shall be effected by the deposit of an instrument to that effect with the Secretary-General. 4. An expression of consent to be bound by this Protocol shall be accompanied by the submission to the Secretary-General of data on the total quantities of contributing cargo liable for contributions received in that State during the preceding calendar year in respect of the general account and each separate account. Protection des mers et c 2013-2014 5. An expression of consent which is not accompanied by the data referred to in paragraph 4 shall not be accepted by the SecretaryGeneral. 6. Each State which has expressed its consent to be bound by this Protocol shall annually thereafter on or before 31 May until this Protocol enters into force for that State, submit to the SecretaryGeneral data on the total quantities of contributing cargo liable for contributions received in that State during the preceding calendar year in respect of the general account and each separate account. 7. A State which has expressed its consent to be bound by this Protocol and which has not submitted the data on contributing cargo required under paragraph 6 for any relevant years shall, before the entry into force of the Protocol for that State, be temporarily suspended from being a Contracting State until it has submitted the required data. 8. A State which has expressed its consent to be bound by the International Convention on Liability and Compensation for Damage in Connection with the Carriage of Hazardous and Noxious Substances by Sea, 1996 shall be deemed to have withdrawn this consent on the date on which it has signed this Protocol or deposited an instrument of ratification, acceptance, approval or accession in accordance with paragraph 2. AMENDMENT OF LIMITS ARTICLE 48 1. Without prejudice to the provisions of article 47, the special procedure in this article shall apply solely for the purposes of amending the limits set out in article 9, paragraph 1, and article 14, paragraph 5, of the Convention, as amended by this Protocol. 2. Upon the request of at least one half, but in no case less than six, of the States Parties, any proposal to amend the limits specified in article 9, paragraph 1, and article 14, paragraph 5, of the Convention, as amended by this Protocol, shall be circulated by the Secretary-General to all Members of the Organization and to all Contracting States. 3. Any amendment proposed and circulated in accordance with paragraph 2 shall be submitted to the Legal Committee of the Organization (the Legal Committee) for consideration at a date at least six months after the date of its circulation. 4. All Contracting States, whether or not Members of the Organization, shall be entitled to participate in the proceedings of the Legal Committee for the consideration and adoption of amendments. 5. Amendments shall be adopted by a two-thirds majority of the Contracting States present and voting in the Legal Committee, expanded as provided in paragraph 4, on condition that at least one half of the Contracting States shall be present at the time of voting. C. 29 Safeguarding Canada’s Se 6. When acting on a proposal to amend the limits, the Legal Committee shall take into account the experience of incidents, in particular the amount of damage resulting therefrom, changes in the monetary values, and the effect of the proposed amendment on the cost of insurance. It shall also take into account the relationship between the limits established in article 9, paragraph 1, and those in article 14, paragraph 5, of the Convention, as amended by this Protocol. 7. (a) No amendment of the limits under this article may be considered less than five years from the date this Protocol was opened for signature nor less than five years from the date of entry into force of a previous amendment under this article. (b) No limit may be increased so as to exceed an amount which corresponds to a limit laid down in this Protocol increased by six per cent per year calculated on a compound basis from the date on which this Protocol was opened for signature. (c) No limit may be increased so as to exceed an amount which corresponds to a limit laid down in this Protocol multiplied by three. 8. Any amendment adopted in accordance with paragraph 5 shall be notified by the Organization to all Contracting States. The amendment shall be deemed to have been accepted at the end of a period of eighteen months after the date of notification, unless within that period no less than one-fourth of the States which were Contracting States at the time of the adoption of the amendment have communicated to the Secretary-General that they do not accept the amendment, in which case the amendment is rejected and shall have no effect. 9. An amendment deemed to have been accepted in accordance with paragraph 8 shall enter into force eighteen months after its acceptance. 10. All Contracting States shall be bound by the amendment, unless they denounce this Protocol in accordance with article 49, paragraphs 1 and 2, at least six months before the amendment enters into force. Such denunciation shall take effect when the amendment enters into force. 11. When an amendment has been adopted but the eighteenmonth period for its acceptance has not yet expired, a State which becomes a Contracting State during that period shall be bound by the amendment if it enters into force. A State which becomes a Contracting State after that period shall be bound by an amendment which has been accepted in accordance with paragraph 8. In the cases referred to in this paragraph, a State becomes bound by an amendment when that amendment enters into force, or when this Protocol enters into force for that State, if later. WINDING UP OF THE HNS FUND ARTICLE 52 1. If this Protocol ceases to be in force, the HNS Fund shall nevertheless: Protection des mers et c 2013-2014 (a) meet its obligations in respect of any incident occurring before this Protocol ceased to be in force; and (b) be entitled to exercise its rights to contributions to the extent that these contributions are necessary to meet the obligations under (a), including expenses for the administration of the HNS Fund necessary for this purpose. 2. The Assembly shall take all appropriate measures to complete the winding up of the HNS Fund including the distribution in an equitable manner of any remaining assets among those persons who have contributed to the HNS Fund. 3. For the purposes of this article the HNS Fund shall remain a legal person. ANNEX I CERTIFICATE OF INSURANCE OR OTHER FINANCIAL SECURITY IN RESPECT OF LIABILITY FOR DAMAGE CAUSED BY HAZARDOUS AND NOXIOUS SUBSTANCES (HNS) Issued in accordance with the provisions of Article 12 of the International Convention on Liability and Compensation for Damage in Connection with the Carriage of Hazardous and Noxious Substances by Sea, 2010 Name of ship Distinctive IMO ship Port of number or identifica- registry tion number letters Name and full address of the principal place of business of the owner This is to certify that there is in force in respect of the above-named ship a policy of insurance or other financial security satisfying the requirements of Article 12 of the International Convention on Liability and Compensation for Damage in Connection with the Carriage of Hazardous and Noxious Substances by Sea, 2010. Type of security ................................................................................. Duration of security ........................................................................... Name and address of the insurer(s) and/or guarantor(s) .................. Name .................................................................................................. Address .............................................................................................. ........................................................................................................................... C. 29 Safeguarding Canada’s Se This certificate is valid until ............................................................. Issued or certified by the Government of .......................................... ........................................................................................................................... (Full designation of the State) At ..................................... On .......................................... (Place) (Date) .......................................... Signature and Title of issuing or certifying official Explanatory Notes: 1. If desired, the designation of the State may include a reference to the competent public authority of the country where the certificate is issued. 2. If the total amount of security has been furnished by more than one source, the amount of each of them should be indicated. 3. If security is furnished in several forms, these should be enumerated. 4. The entry “Duration of the Security” must stipulate the date on which such security takes effect. 5. The entry “Address” of the insurer(s) and/or guarantor(s) must indicate the principal place of business of the insurer(s) and/or guarantor(s). If appropriate, the place of business where the insurance or other security is established shall be indicated. ANNEX II REGULATIONS FOR THE CALCULATION OF ANNUAL CONTRIBUTIONS TO THE GENERAL ACCOUNT Regulation 1 1 The fixed sum referred to in article 17, paragraph 3 shall be determined for each sector in accordance with these regulations. 2 When it is necessary to calculate contributions for more than one sector of the general account, a separate fixed sum per unit of contributing cargo shall be calculated for each of the following sectors as may be required: (a) solid bulk materials referred to in article 1, paragraph 5(a)(vii); (b) oil, if the operation of the oil account is postponed or suspended; (c) LNG, if the operation of the LNG account is postponed or suspended; 2013-2014 Protection des mers et c (d) LPG, if the operation of the LPG account is postponed or suspended; (e) other substances. Regulation 2 1 For each sector, the fixed sum per unit of contributing cargo shall be the product of the levy per HNS point and the sector factor for that sector. 2 The levy per HNS point shall be the total annual contributions to be levied to the general account divided by the total HNS points for all sectors. 3 The total HNS points for each sector shall be the product of the total volume, measured in metric tonnes, of contributing cargo for that sector and the corresponding sector factor. 4 A sector factor shall be calculated as the weighted arithmetic average of the claims/volume ratio for that sector for the relevant year and the previous nine years, according to this regulation. 5 Except as provided in paragraph 6, the claims/volume ratio for each of these years shall be calculated as follows: (a) established claims, measured in units of account converted from the claim currency using the rate applicable on the date of the incident in question, for damage caused by substances in respect of which contributions to the HNS Fund are due for the relevant year; divided by (b) the volume of contributing cargo corresponding to the relevant year. 6 In cases where the information required in paragraphs 5(a) and (b) is not available, the following values shall be used for the claims/ volume ratio for each of the missing years: (a) solid bulk materials referred to in article 1, paragraph 5(a)(vii) 0 (b) oil, if the operation of the oil account is postponed (c) LNG, if the operation of the LNG account is postponed (d) LPG, if the operation of the LPG account is postponed (e) other substances 0.0001 7 The arithmetic average of the ten years shall be weighted on a decreasing linear scale, so that the ratio of the relevant year shall have a weight of 10, the year prior to the relevant year shall have a weight of 9, the next preceding year shall have a weight of 8, and so on, until the tenth year has a weight of 1. 8 If the operation of a separate account has been suspended, the relevant sector factor shall be calculated in accordance with those provisions of this regulation which the Assembly shall consider appropriate. C. 29 Safeguarding Canada’s Se PART 2 Text of declarations made under Article 5 of the International Convention on Liability and Compensation for Damage in Connection with the Carriage of Hazardous and Noxious Substances by Sea, 2010. 1. The Convention does not apply to ships that carry hazardous and noxious substances only in packaged form and that do not exceed 200 gross tonnage, while those ships are engaged on voyages between ports or facilities in Canada. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 17 An Act to amend the Criminal Code and the National Defence Act (criminal organization recruitment) ASSENTED TO 19th JUNE, 2014 BILL C-394 SUMMARY This enactment amends the Criminal Code to make it an offence to recruit, solicit, encourage, coerce or invite a person to join a criminal organization. It establishes a penalty for that offence and a more severe penalty for the recruitment of persons who are under 18 years of age. This enactment also makes a related amendment to the National Defence Act. 62-63 ELIZABETH II —————— CHAPTER 17 An Act to amend the Criminal Code and the National Defence Act (criminal organization recruitment) [Assented to 19th June, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. C-46 CRIMINAL CODE 1. Paragraph (a) of the definition “criminal organization offence” in section 2 of the Criminal Code is replaced by the following: (a) an offence under section 467.11, 467.111, 467.12 or 467.13, or a serious offence committed for the benefit of, at the direction of, or in association with, a criminal organization, or 2. Paragraph (a) of the definition “offence” in section 183 of the Act is amended by adding the following after subparagraph (lxxxv): (lxxxv.1) section 467.111 (recruitment of members — criminal organization), 3. Paragraph 185(1.1)(a) of the Act is replaced by the following: (a) an offence under section 467.11, 467.111, 467.12 or 467.13; 4. Paragraph 186(1.1)(a) of the Act is replaced by the following: (a) an offence under section 467.11, 467.111, 467.12 or 467.13; C. 17 Criminal Code and National Defence 5. Paragraph 186.1(a) of the Act is replaced by the following: (a) an offence under section 467.11, 467.111, 467.12 or 467.13; 6. Paragraph 196(5)(a) of the Act is replaced by the following: (a) an offence under section 467.11, 467.111, 467.12 or 467.13, 7. Paragraph 462.48(1.1)(c) of the Act is replaced by the following: (c) an offence against section 467.11, 467.111, 467.12 or 467.13, or a conspiracy or an attempt to commit, or being an accessory after the fact in relation to, such an offence; or 8. Subsection 467.1(2) of the Act is replaced by the following: Facilitation (2) For the purposes of this section, section 467.11 and 467.111, facilitation of an offence does not require knowledge of a particular offence the commission of which is facilitated, or that an offence actually be committed. 9. The Act is amended by adding the following after section 467.11: Recruitment of members by a criminal organization 467.111 Every person who, for the purpose of enhancing the ability of a criminal organization to facilitate or commit an indictable offence under this Act or any other Act of Parliament, recruits, solicits, encourages, coerces or invites a person to join the criminal organization, is guilty of an indictable offence and liable, (a) in the case where the person recruited, solicited, encouraged or invited is under 18 years of age, to imprisonment for a term not exceeding five years, and to a minimum punishment of imprisonment for a term of six months; and (b) in any other case, to imprisonment for a term not exceeding five years. 10. Section 467.14 of the Act is replaced by the following: Sentences to be served consecutively 467.14 A sentence imposed on a person for an offence under section 467.11, 467.111, 467.12 or 467.13 shall be served consecutively 2013-2014 Code criminel et Défense nationale (re to any other punishment imposed on the person for an offence arising out of the same event or series of events and to any other sentence to which the person is subject at the time the sentence is imposed on the person for an offence under any of those sections. 11. (1) Paragraph 467.2(1)(a) of the Act is replaced by the following: (a) an offence under section 467.11 or 467.111; or (2) Subsection 467.2(2) of the Act is replaced by the following: Powers of the Attorney General of a province (2) Subsection (1) does not affect the authority of the Attorney General of a province to conduct proceedings in respect of an offence referred to in section 467.11, 467.111, 467.12 or 467.13 or to exercise any of the powers or perform any of the duties and functions assigned to the Attorney General by or under this Act. 12. Paragraph 486.2(5)(a) of the Act is replaced by the following: (a) an offence under section 423.1, 467.11, 467.111, 467.12 or 467.13, or a serious offence alleged to have been committed for the benefit of, at the direction of, or in association with, a criminal organization; 13. Paragraph (a.1) of the definition “primary designated offence” in section 487.04 of the Act is amended by adding the following after subparagraph (xiv): (xiv.1) section 467.111 (recruitment of members — criminal organization), 14. Subparagraph 515(6)(a)(ii) of the Act is replaced by the following: (ii) that is an offence under section 467.11, 467.111, 467.12 or 467.13, or a serious offence alleged to have been committed for the benefit of, at the direction of, or in association with, a criminal organization, 15. Subsection 743.6(1.1) of the Act is replaced by the following: C. 17 Power of court to delay parole (1.1) Notwithstanding section 120 of the Corrections and Conditional Release Act,where an offender receives a sentence of imprisonment of two years or more, including a sentence of imprisonment for life imposed otherwise than as a minimum punishment, on conviction for a criminal organization offence other than an offence under section 467.11, 467.111, 467.12 or 467.13, the court may order that the portion of the sentence that must be served before the offender may be released on full parole is one half of the sentence or ten years, whichever is less. Criminal Code and National Defence 16. Subsection 743.6(1.2) of the Act is replaced by the following: Power of court to delay parole R.S., c. N-5 (1.2) Notwithstanding section 120 of the Corrections and Conditional Release Act, where an offender receives a sentence of imprisonment of two years or more, including a sentence of imprisonment for life, on conviction for a terrorism offence or an offence under section 467.11, 467.111, 467.12 or 467.13, the court shall order that the portion of the sentence that must be served before the offender may be released on full parole is one half of the sentence or ten years, whichever is less, unless the court is satisfied, having regard to the circumstances of the commission of the offence and the character and circumstances of the offender, that the expression of society’s denunciation of the offence and the objectives of specific and general deterrence would be adequately served by a period of parole ineligibility determined in accordance with the Corrections and Conditional Release Act. NATIONAL DEFENCE ACT 17. Paragraph (a) of the definition “criminal organization offence” in subsection 2(1) of the National Defence Act is replaced by the following: 2013-2014 Code criminel et Défense nationale (re (a) an offence under section 467.11, 467.111, 467.12 or 467.13 of the Criminal Code, or a serious offence committed for the benefit of, at the direction of, or in association with, a criminal organization, or Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 12 An Act to amend the Canada Elections Act and other Acts and to make consequential amendments to certain Acts ASSENTED TO 19th JUNE, 2014 BILL C-23 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Canada Elections Act and other Acts and to make consequential amendments to certain Acts”. SUMMARY This enactment amends the Canada Elections Act (“the Act”) to require the Chief Electoral Officer to issue interpretation notes and guidelines on the application of that Act to registered parties, registered associations, nomination contestants, candidates and leadership contestants. It also requires the Chief Electoral Officer, on request, to issue a written opinion on the application of provisions of the Act to an activity or practice that a registered party, registered association, nomination contestant, candidate or leadership contestant proposes to engage in. The enactment also modifies the Chief Electoral Officer’s power under section 17 of the Act so that the power may only be exercised to allow electors to exercise their right to vote or to allow votes to be counted. It also limits the Chief Electoral Officer’s power to transmit advertising messages to electors and requires the Chief Electoral Officer to ensure that any information so transmitted is accessible to electors with disabilities. The enactment further amends the Act to permit the Chief Electoral Officer to seek approval from parliamentary committees to test an alternative voting process (but where such a pilot project is to test a form of electronic voting, the Chief Electoral Officer must first obtain the approval of the Senate and House of Commons). The enactment also eliminates the mandatory retirement of the Chief Electoral Officer at age 65 and replaces it with a 10-year non-renewable term. It provides for the establishment of an Advisory Committee of Political Parties to provide advice to the Chief Electoral Officer on matters relating to elections and political financing. The enactment also amends the Act to provide for the appointment of field liaison officers, based on merit, to provide support to returning officers and provide a link between returning officers and the Office of the Chief Electoral Officer. It also enables the Chief Electoral Officer to temporarily suspend a returning officer during an election period and provides for the appointment of additional election officers at polling stations. Finally, it empowers registered parties and registered associations, in addition to candidates, to provide names of individuals for election officer positions and changes the deadline for providing those names from the 17th day before polling day to the 24th day before polling day. The enactment also adds to the Act Part 16.1, which deals with voter contact calling services. Among other things, that Part requires that calling service providers and other interested parties file registration notices with the Canadian Radio-television and Telecommunications Commission, provide identifying information to the Commission and keep copies of scripts and recordings used to make calls. That Part also requires that the Canadian Radio-television and Telecommunications Commission establish and maintain a registry, to be known as the Voter Contact Registry, in which the documents it receives in relation to voter contact calling services are to be kept. The enactment also replaces Part 18 of the Act with a new, comprehensive set of rules on political financing that corrects a number of deficiencies in the Act. Notably, the enactment (a) increases the annual contribution limits for contributions to registered parties, registered associations, candidates and nomination and leadership contestants to $1,500 per year and by $25 per year after the first year; (b) increases the amount that candidates and leadership contestants may contribute to their own campaigns to $5,000 and $25,000, respectively; (c) permits registered parties and registered associations to make transfers to candidates before their nomination is confirmed by the returning officer; (d) requires a registered party’s auditor to complete a compliance audit in relation to its election expenses return indicating that the party has complied with the political financing rules; (e) requires registered parties, registered associations and candidates to disclose details of expenses for voter contact calling services in their returns; (f) reforms the rules governing unpaid claims, making it an offence for claims to remain unpaid after three years and strengthening the reporting of unpaid claims; (g) reforms the reporting requirements of leadership contestants; (h) permits higher spending limits for registered parties and candidates if an election period is longer than the 37-day minimum; (i) includes new rules on political loans; and (j) defines “capital asset” for the purposes of reporting the distribution cost of advertising or promotional material transmitted to the public using a capital asset, so that the expense is reported as the corresponding rental value for the period in which it was used, and for the purpose of the disposal of the campaign surplus. With respect to voter identification, the enactment amends the Act to require the same voter identification for voting at the office of the returning officer in an elector’s own riding as it requires for voting at ordinary polls. It also prohibits the use of the voter information card as proof of identity, eliminates the ability of an elector to prove their identity through vouching, allows an elector to swear a written oath of their residence provided that their residence is attested to on oath by another elector, and requires an elector whose name was crossed off the electors’ list in error to take a written oath before receiving a ballot. The enactment also amends the Act to provide an extra day of advance polling on the eighth day before polling day, creating a block of four consecutive advance polling days between the tenth and seventh days before polling day. It requires a separate ballot box for each day of advance polling and details procedures for the opening and closing of ballot boxes during an advance poll. Finally, it gives returning officers the authority to recover ballot boxes on the Chief Electoral Officer’s direction if the integrity of the vote is at risk. The enactment also amends the Act to, among other things, establish a process to communicate polling station locations to electors, candidates and political parties, to provide that only an elector’s year of birth is to be displayed on the lists of electors used at the polls, instead of the full date of birth, to permit candidates’ representatives to move to any polling station in the electoral district after being sworn in at any polling station in the district and to establish a procedure for judicial recounts. The enactment further amends the Act to change how the Commissioner of Canada Elections is appointed. It establishes that the Commissioner is to be appointed by the Director of Public Prosecutions for a seven-year term, subject to removal for cause, that the Commissioner is to be housed within the Director’s office but is to conduct investigations independently from the Director, and that the Commissioner is to be a deputy head for the purposes of hiring staff for his or her office and for managing human resources. The enactment also amends the Act to add the offence of impersonating or causing another person to impersonate a candidate, a candidate’s representative, a representative of a registered party or registered association, the Chief Electoral Officer, a member of the Chief Electoral Officer’s staff, an election officer or a person authorized to act on the Chief Electoral Officer’s or an election officer’s behalf. It also adds the offences of providing false information in the course of an investigation and obstructing a person conducting an investigation. In addition, it creates offences in relation to registration on the lists of electors, registration on polling day, registration at an advance polling station and obligations to keep scripts and recordings used in the provision of voter contact calling services. The enactment further amends the Act to provide for increases in the amount of penalties. For the more serious offences, it raises the maximum fine from $2,000 to $20,000 on summary conviction and from $5,000 to $50,000 on conviction on indictment. For most strict liability offences, it raises the maximum fine from $1,000 to $2,000. For registered parties, it raises the maximum fine from $25,000 to $50,000 on summary conviction for strict liability political financing offences and from $25,000 to $100,000 on summary conviction for political financing offences that are committed intentionally. For third parties that are groups or corporations that fail to register as third parties, it raises the maximum fine to $50,000 for strict liability offences and to $100,000 for offences that are committed intentionally and for offences applying primarily to broadcasters, it raises the maximum fine from $25,000 to $50,000. The enactment amends the Electoral Boundaries Readjustment Act to authorize the Chief Electoral Officer to provide administrative support to electoral boundary commissions. It amends the Telecommunications Act to create new offences relating to voter contact calling services and to allow the Canadian Radio-television and Telecommunications Commission to use the inspection and investigation regime in that Act to administer and enforce part of the voter contact calling services regime in the Canada Elections Act. It amends the Conflict of Interest Act to have that Act apply to the Chief Electoral Officer. It also amends the Director of Public Prosecutions Act to provide that the Director of Public Prosecutions reports on the activities of the Commissioner of Canada Elections. Finally, the enactment includes transitional provisions that, among other things, provide for the transfer of staff and appropriations from the Office of the Chief Electoral Officer to the Office of the Director of Public Prosecutions to support the Commissioner of Canada Elections. 62-63 ELIZABETH II —————— CHAPTER 12 An Act to amend the Canada Elections Act and other Acts and to make consequential amendments to certain Acts [Assented to 19th June, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Fair Elections Act. 2000, c. 9 CANADA ELECTIONS ACT AMENDMENTS TO THE ACT 2. (1) The definition “Commissioner” in subsection 2(1) of the Canada Elections Act is replaced by the following: “Commissioner” « commissaire » 2003, c. 19, s. 1(1) “candidate” « candidat » “Commissioner” means the Commissioner of Canada Elections appointed under subsection 509(1). (2) The definitions “candidate”, “chief agent”, “election period”, “electoral district agent”, “eligible party”, “leadership campaign agent”, “leadership campaign expense”, “leadership contestant”, “nomination campaign expense”, “nomination contestant”, “official agent”, “registered agent”, “registered association” and “registered party” in subsection 2(1) of the Act are replaced by the following: “candidate” means a person whose nomination as a candidate at an election has been confirmed under subsection 71(1) and who, or whose C. 12 Canada E official agent, has not yet complied with sections 477.59 to 477.72 and 477.8 to 477.84 in respect of that election. “chief agent” « agent principal » “chief agent” means the chief agent named in the application of a political party to become a registered party as required under paragraph 385(2)(h) or a chief agent’s replacement appointed under subsection 400(1). “election period” « période électorale » “election period” means the period beginning with the issue of the writ and ending on polling day or, if the writ is withdrawn under subsection 59(1) or is deemed to be withdrawn under subsection 31(3) of the Parliament of Canada Act, on the day that the writ is withdrawn or deemed to be withdrawn. “electoral district agent” « agent de circonscription » “electoral district agent” means a person appointed under subsection 456(1), and includes the financial agent of a registered association. “eligible party” « parti admissible » “eligible party” means a political party that satisfies the criteria for registration set out in section 387. “leadership campaign agent” « agent de campagne à la direction » “leadership campaign expense” « dépense de campagne à la direction » “leadership contestant” « candidat à la direction » “nomination campaign expense” « dépense de campagne d’investiture » “nomination contestant” « candidat à l’investiture » “leadership campaign agent” means a person appointed under subsection 478.5(1), and includes the financial agent of a leadership contestant. “leadership campaign expense” means an expense reasonably incurred by or on behalf of a leadership contestant during a leadership contest as an incidence of the contest, including a personal expense as defined in section 478. “leadership contestant” means a person who has been registered in the registry of leadership contestants referred to in section 478.4 in respect of a leadership contest and who, or whose financial agent, has not yet complied with sections 478.8 to 478.97 in respect of that leadership contest. “nomination campaign expense” means an expense reasonably incurred by or on behalf of a nomination contestant during a nomination contest as an incidence of the contest, including a personal expense as defined in section 476. “nomination contestant” means a person who is named as a nomination contestant under paragraph 476.1(1)(c) in a report filed in accordance with subsection 476.1(1) in respect of a 2013-2014 Loi électorale nomination contest and who, or whose financial agent, has not yet complied with sections 476.75 to 476.94 in respect of that nomination contest. “official agent” « agent officiel » “registered agent” « agent enregistré » “registered association” « association enregistrée » “registered party” « parti enregistré » “official agent” means a person appointed under subsection 477.1(1) or an official agent’s replacement appointed under section 477.42. “registered agent” means a person appointed under subsection 396(1), and includes the chief agent of a registered party. “registered association” means an electoral district association that is registered in the registry of electoral district associations referred to in section 455. “registered party” means a political party that is registered in the registry of political parties referred to in section 394 as a registered party. (3) The definition “contribution monétaire” in subsection 2(1) of the French version of the Act is replaced by the following: « contribution monétaire » “monetary contribution” « contribution monétaire » Toute somme d’argent versée et non remboursable. (4) The definition “election documents” in subsection 2(1) of the Act is amended by striking out “and” at the end of paragraph (e), by adding “and” at the end of paragraph (f) and by adding the following after paragraph (f): (g) the prescribed forms referred to in section 162 and any other prescribed form to be used at a polling station that contains personal information relating to an elector. (5) Paragraph (c) of the definition “judge” in subsection 2(1) of the Act is replaced by the following: (c) in relation to the Provinces of Nova Scotia, British Columbia and Prince Edward Island, a judge of the Supreme Court of the Province; C. 12 Canada E (6) Paragraph (e) of the definition “judge” in subsection 2(1) of the Act is replaced by the following: (e) in relation to the Province of Newfoundland and Labrador, a judge of the Trial Division of the Supreme Court of Newfoundland and Labrador; (7) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: “capital asset” « bien immobilisé » “capital asset” means any property with a commercial value of more than $200 that is normally used outside an election period other than for the purposes of an election. 2006, c. 9, s. 39 (8) Subsection 2(2) of the Act is replaced by the following: Commercial value of capital assets (1.1) For the purposes of this Act, the commercial value of any capital asset that is used during an election period is the lower of (a) the commercial value of the rental of the same kind of asset during the period during which the capital asset was used, and (b) the commercial value of the same kind of asset if one were purchased. No commercial value (2) For the purposes of this Act, other than section 477.9, the commercial value of property or a service is deemed to be nil if (a) the property or service is provided by a Canadian citizen, or a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act, who is not in the business of providing that property or service; and (b) the commercial value of the property or service is $200 or less. (9) Section 2 of the Act is amended by adding the following after subsection (5): Definition of “polling day” (6) If a writ for an election is withdrawn under subsection 59(1) or is deemed to be withdrawn under subsection 31(3) of the Parliament of Canada Act, then, in Part 17 and Divisions 1, 2, 4 and 5 of Part 18, “polling day” means the day that the writ is withdrawn or deemed to be withdrawn. 2013-2014 Loi électorale 3. Section 13 of the Act is replaced by the following: Appointment and term of office 13. (1) There shall be a Chief Electoral Officer who shall be appointed by resolution of the House of Commons to hold office during good behaviour for a term of 10 years. He or she may be removed for cause by the Governor General on address of the Senate and House of Commons. No reappointment (2) A person who has served as Chief Electoral Officer is not eligible for re-appointment to that office. 4. Paragraph 16(d) of the Act is replaced by the following: (d) exercise the powers and perform the duties and functions that are necessary for the administration of this Act, other than Division 1.1 of Part 16.1. 5. The Act is amended by adding the following after section 16: Guidelines and interpretation notes 16.1 (1) The Chief Electoral Officer shall, in accordance with this section, issue guidelines and interpretation notes on the application of this Act to registered parties, registered associations, nomination contestants, candidates and leadership contestants. Application (2) The Chief Electoral Officer shall, in accordance with this section, on application by the chief agent of a registered party, issue a guideline or interpretation note on the application of a provision of this Act to registered parties, registered associations, nomination contestants, candidates and leadership contestants. Consultations (3) Before issuing a guideline or interpretation note, the Chief Electoral Officer shall provide a copy of the proposed guideline or interpretation note to the Commissioner and to the members of the Advisory Committee of Political Parties established by subsection 21.1(1). The Commissioner and those members may provide their written comments to the Chief Electoral Officer within 15 days after the day on which the copy is sent. C. 12 Comments (4) The Chief Electoral Officer shall, in preparing the guideline or interpretation note, take into consideration any comments received under subsection (3). Pre-publication (5) The Chief Electoral Officer shall publish on his or her Internet site for a period of 30 days the guideline or interpretation note as well as a notice stating that the guideline or interpretation note will be issued at the expiry of that period. Prepublication — additional requirement (6) In the case of an application made under subsection (2), the guideline or interpretation note and the notice shall be published under subsection (5) within 60 days after the day on which the application is made. However, if the 60-day period coincides or overlaps with the election period of a general election, they shall be published under subsection (5) no later than 60 days after polling day for that election. Issuance (7) On the expiry of the period referred to in subsection (5), the Chief Electoral Officer shall issue the guideline or interpretation note by registering it in the registry referred to in section 16.4. Nature of guidelines and interpretation notes (8) The guidelines and interpretation notes are issued for information purposes only. They are not binding on registered parties, registered associations, nomination contestants, candidates or leadership contestants. Application for written opinion 16.2 (1) The Chief Electoral Officer shall, in accordance with this section, on application by the chief agent of a registered party, issue a written opinion on the application of any provision of this Act to an activity or practice that the registered party or a registered association, a nomination contestant, a candidate or a leadership contestant of the registered party proposes to engage in. Consultations (2) Before issuing an opinion, the Chief Electoral Officer shall provide a copy of the proposed opinion to the Commissioner and to the members of the Advisory Committee of Political Parties established by subsection Canada E 2013-2014 Loi électorale 21.1(1). The Commissioner and those members may provide their written comments to the Chief Electoral Officer within 15 days after the day on which the copy is sent. Comments (3) The Chief Electoral Officer shall, in preparing the opinion, take into consideration any comments received under subsection (2). Pre-publication (4) Within 60 days after the day on which the application is made, the Chief Electoral Officer shall publish on his or her Internet site for a period of 30 days the opinion as well as a notice stating that the opinion will be issued at the expiry of that period. However, if the 60-day period coincides or overlaps with the election period of a general election, the opinion and the notice shall be published no later than 60 days after polling day for that election. Issuance (5) On the expiry of the 30-day period referred to in subsection (4), the Chief Electoral Officer shall issue the opinion by registering it in the registry referred to in section 16.4. Opinion binding (6) If all the material facts have been submitted by an applicant for an opinion and they are accurate, the opinion issued by the Chief Electoral Officer under this section is binding on the Chief Electoral Officer and the Commissioner with respect to the activity or practice of the registered party, registered association, nomination contestant, candidate or leadership contestant in question. It remains binding for as long as the material facts on which it was based remain substantially unchanged and the activity or practice is carried out substantially as proposed. Precedential value (7) An opinion issued by the Chief Electoral Officer under this section has precedential value for the Chief Electoral Officer and the Commissioner. Contrary interpretation (8) The opinion remains binding in accordance with subsection (6), and has the precedential value referred to in subsection (7), for as long as a contrary interpretation has not been subsequently issued by means of a guideline or interpretation note issued under section 16.1 or an opinion issued under this section. C. 12 New interpretation 16.3 An interpretation of a provision of the Act in a guideline or interpretation note that is published under subsection 16.1(5) or in an opinion that is published under subsection 16.2(4) that contradicts an interpretation of that provision provided in a previously issued guideline, interpretation note or opinion does not replace the interpretation in that previously issued guideline, interpretation note or opinion until the date that the guideline or interpretation note is issued under section 16.1 or the opinion is issued under section 16.2. Registry 16.4 The Chief Electoral Officer shall establish and maintain a registry on his or her Internet site that contains every guideline and interpretation note that is issued under section 16.1, every opinion that is issued under section 16.2 and all comments of the Commissioner that are provided under subsection 16.1(3) or 16.2(2). Canada E 5.1 The Act is amended by adding the following before section 17: Power to disclose documents and information 16.5 (1) The Chief Electoral Officer may disclose to the Commissioner any document or information that he or she has obtained under this Act and that he or she considers useful to the Commissioner in the exercise or performance of his or her powers, duties and functions under this Act. Obligation to disclose documents and information (2) On the request of the Commissioner, the Chief Electoral Officer shall disclose to the Commissioner any document or information that the Chief Electoral Officer obtained under this Act and that the Commissioner considers necessary to the exercise or performance of his or her powers, duties and functions under this Act. 2007, c. 21, s. 2 6. Subsections 17(1) and (2) of the Act are replaced by the following: Power to adapt Act 17. (1) During an election period or within 30 days after it, if an emergency, an unusual or unforeseen circumstance or an error makes it necessary, the Chief Electoral Officer may, for the sole purpose of enabling electors to exercise their right to vote or enabling the counting of votes, adapt any provision of this Act and, in particular, may extend the time for doing any 2013-2014 Loi électorale act, subject to subsection (2), or may increase the number of election officers or polling stations. Limitation — power to adapt (2) The Chief Electoral Officer shall not extend the voting hours at an advance polling station or, subject to subsection (3), the voting hours on polling day. 7. Section 18 of the Act is replaced by the following: Public education and information programs 17.1 The Chief Electoral Officer may implement public education and information programs to make the electoral process better known to students at the primary and secondary levels. Advertising 18. (1) The Chief Electoral Officer may transmit or cause to be transmitted advertising messages, both inside and outside Canada, to inform electors about the exercise of their democratic rights. Such advertising messages shall only address (a) how to become a candidate; (b) how an elector may have their name added to a list of electors and may have corrections made to information respecting the elector on the list; (c) how an elector may vote under section 127 and the times, dates and locations for voting; (d) how an elector may establish their identity and residence in order to vote, including the pieces of identification that they may use to that end; and (e) the measures for assisting electors with a disability to access a polling station or advance polling station or to mark a ballot. Clarification (1.1) For greater certainty, subsection (1) does not prevent the Chief Electoral Officer from transmitting or causing to be transmitted advertising messages for any other purpose relating to his or her mandate. C. 12 Communication with electors with disabilities (2) The Chief Electoral Officer shall ensure that any information provided under subsection (1) is accessible to electors with disabilities. Unsolicited calls (3) The Chief Electoral Officer shall not provide information under this section by the use of calls, as defined in section 348.01, that are unsolicited. 2001, c. 21, s. 2 8. Section 18.1 of the Act is replaced by the following: International cooperation 18.01 The Chief Electoral Officer may, at the Governor in Council’s request, provide assistance and cooperation in electoral matters to electoral agencies in other countries or to international organizations. Alternative voting process 18.1 The Chief Electoral Officer may carry out studies on voting, including studies respecting alternative voting processes, and may devise and test an alternative voting process for future use in a general election or a by-election. Such a process may not be used for an official vote without the prior approval of the committees of the Senate and of the House of Commons that normally consider electoral matters or, in the case of an alternative electronic voting process, without the prior approval of the Senate and the House of Commons. Power to enter into contracts, etc. 18.2 (1) The Chief Electoral Officer may enter into contracts, memoranda of understanding or other arrangements in the name of Her Majesty in right of Canada or in the Chief Electoral Officer’s name. Leases (2) The Chief Electoral Officer may authorize a returning officer to enter into a lease in the Chief Electoral Officer’s name, subject to any terms and conditions that the Chief Electoral Officer specifies. Contracts, etc., binding on Her Majesty (3) Every contract, memorandum of understanding and arrangement entered into in the Chief Electoral Officer’s name is binding on Her Majesty in right of Canada to the same extent as it is binding on the Chief Electoral Officer. Canada E 2013-2014 Goods and services Loi électorale (4) Despite section 9 of the Department of Public Works and Government Services Act, the Chief Electoral Officer may procure goods and services from outside the federal public administration. 9. The Act is amended by adding the following after section 18.2: Signature 18.3 A requirement under a provision of this Act for a signature may be satisfied in any manner that the Chief Electoral Officer authorizes. 10. Section 20 of the Act is replaced by the following: Technical assistance 20. (1) The Chief Electoral Officer may engage on a temporary basis the services of persons having technical or specialized knowledge of any matter relating to the Chief Electoral Officer’s work to advise and assist him or her in the exercise or performance of his or her powers, duties and functions under this or any other Act of Parliament and, with the Treasury Board’s approval, may fix and pay those persons’ remuneration and expenses. Casual and temporary staff (2) Any additional officers, clerks and employees that the Chief Electoral Officer considers necessary for the exercise or performance of his or her powers, duties and functions under this Act that are related to the preparation for, and the conduct of, an election may be employed on a casual or temporary basis in accordance with the Public Service Employment Act. 11. The Act is amended by adding the following after section 21: ADVISORY COMMITTEE OF POLITICAL PARTIES Establishment 21.1 (1) A committee is established, to be known as the Advisory Committee of Political Parties, consisting of the Chief Electoral Officer and two representatives of each registered party appointed by the party’s leader. Purpose (2) The purpose of the committee is to provide the Chief Electoral Officer with advice and recommendations relating to elections and political financing. C. 12 Advice and recommendations not binding (3) The committee’s advice and recommendations are not binding on the Chief Electoral Officer. Meetings (4) The committee shall meet at least once a year and its meetings shall be presided over by the Chief Electoral Officer. Canada E 12. (1) Paragraph 22(1)(a) of the Act is replaced by the following: (a) field liaison officers appointed under section 23.2; (a.1) returning officers appointed under subsection 24(1); (2) Subsection 22(1) of the Act is amended by adding the following after paragraph (g): (g.1) persons appointed under section 32.1; 13. The Act is amended by adding the following after section 23: Unsolicited calls 23.1 An election officer shall not communicate with the public by the use of calls, as defined in section 348.01, that are unsolicited. FIELD LIAISON OFFICERS Appointment of field liaison officers 23.2 (1) The Chief Electoral Officer may appoint a field liaison officer in respect of a given geographical area in accordance with the process established under subsection (2) and may remove him or her only in accordance with the procedure established under that subsection. Qualifications (2) The Chief Electoral Officer shall prescribe the qualifications for the appointment of persons as field liaison officers and shall establish for field liaison officers an external appointment process as defined in subsection 2(1) of the Public Service Employment Act on the basis of merit and a fair procedure for their removal on the grounds set out in subsection (9). Meaning of merit (3) The appointment of a person as a field liaison officer is made on the basis of merit if the Chief Electoral Officer is satisfied that the person meets the essential qualifications for the work to be performed and has regard to 2013-2014 Loi électorale (a) any additional qualifications that the Chief Electoral Officer considers to be an asset for the work to be performed; and (b) any current or future operational requirements. Period of appointment (4) A field liaison officer shall be appointed for the period determined by the Chief Electoral Officer. Re-appointment (5) The Chief Electoral Officer may reappoint any field liaison officer who has performed the functions of a field liaison officer in a satisfactory manner, regardless of whether or not other persons are considered for the appointment. Continuation in office (6) A field liaison officer may, with the Chief Electoral Officer’s approval, continue in office after the expiry of the period referred to in subsection (4) until the field liaison officer is reappointed or another person is appointed to the office. Responsibilities (7) A field liaison officer is responsible, under the Chief Electoral Officer’s general direction, in respect of the geographical area to which they are assigned, for (a) providing support to returning officers; (b) acting as an intermediary between the returning officers and the Office of the Chief Electoral Officer; and (c) on the Chief Electoral Officer’s request, providing support in relation to the appointment of returning officers. No partisan conduct (8) No field liaison officer shall knowingly engage in politically partisan conduct and in particular shall not make a contribution to a nomination contestant, a candidate or a leadership contestant or belong to or make a contribution to, be an employee of or hold a position in, a registered party, an eligible party or an electoral district association. Removal from office (9) The Chief Electoral Officer may remove from office any field liaison officer who C. 12 Canada E (a) is incapable, by reason of illness, physical or mental disability or otherwise, of satisfactorily performing their duties and functions under this Act; (b) fails to discharge competently a field liaison officer’s duties and functions under this Act or to comply with an instruction of the Chief Electoral Officer issued under paragraph 16(c); or (c) contravenes subsection (8), whether or not the contravention occurs in the performance of their duties and functions under this Act. 2003, c. 19, s. 2 14. (1) Subsection 24(6) of the Act is replaced by the following: No partisan conduct (6) No returning officer shall, while in office, knowingly engage in politically partisan conduct and in particular shall not make a contribution to a nomination contestant, a candidate or a leadership contestant or belong to or make a contribution to, be an employee of or hold a position in, a registered party, an eligible party or an electoral district association. (2) Section 24 of the Act is amended by adding the following after subsection (7): Temporary suspension (8) During an election period, the Chief Electoral Officer may temporarily suspend from office a returning officer for any grounds set out in subsection (7). Duration of suspension (9) The period of suspension expires on the day that is 120 days after the end of the election period, or at the end of any shorter period that the Chief Electoral Officer considers appropriate. However, if a procedure is commenced — either before or during the period of suspension — that could lead to the returning officer’s removal, the period of suspension expires on the day on which the Chief Electoral Officer makes his or her final decision in that regard. 15. Subsection 27(1) of the Act is replaced by the following: 2013-2014 Delegation Loi électorale 27. (1) The returning officer for an electoral district may, with the Chief Electoral Officer’s prior approval, authorize any person acting under his or her direction to perform any of the duties or functions of a returning officer under this Act, except those described in subsection 24(3), sections 62, 63 and 67, subsections 71(1) and 72(1), sections 74, 77, 103, 104, 130, 293 to 298 and 300, subsection 301(6) and sections 313 to 316. 16. (1) Section 28 of the Act is amended by adding the following after subsection (3): Designated person to act (3.01) If a returning officer is under suspension during an election period, the Chief Electoral Officer may designate a person to act in the returning officer’s place, and that person may, during and after that period, perform the duties and functions of a returning officer in relation to that election. 2006, c. 9, s. 176 (2) Subsection 28(3.1) of the French version of the Act is replaced by the following: Exercice de l’intérim par une autre personne (3.1) En cas d’absence ou d’empêchement du directeur du scrutin et du directeur adjoint du scrutin, ou de vacance simultanée de leurs postes, pendant la période électorale, le directeur général des élections désigne une personne pour assurer l’intérim à l’égard de l’élection, tant pendant qu’après cette période. 17. The Act is amended by adding the following after section 32: Additional election officers 32.1 After the issue of the writ, a returning officer may, with the Chief Electoral Officer’s approval, in the prescribed form, appoint any other person whose attendance is, in the returning officer’s opinion, necessary for the conduct of the vote or the counting of the votes at a polling station or an advance polling station, and may assign to that person any duties or functions that the returning officer considers to be appropriate. 18. Subsection 34(1) of the Act is replaced by the following: Deputy returning officers 34. (1) Each deputy returning officer referred to in paragraph 32(b) or (c) shall be appointed from lists of names of suitable C. 12 Canada E persons provided by the candidate of the registered party whose candidate finished first in the electoral district in the last election or by the registered association of that registered party or, if there is no registered association, by that registered party. 19. Subsection 35(1) of the Act is replaced by the following: Poll clerks 35. (1) Each poll clerk referred to in paragraph 32(b) or (c) shall be appointed from lists of names of suitable persons provided by the candidate of the registered party whose candidate finished second in the electoral district in the last election or by the registered association of that registered party or, if there is no registered association, by that registered party. 20. Sections 36 and 37 of the Act are replaced by the following: Appointment 36. A returning officer shall proceed to appoint deputy returning officers and poll clerks from other sources if, by the 24th day before polling day, none of the candidate, the registered association and the registered party has made a recommendation or all three have not, as a group, recommended a sufficient number of suitable persons. Refusal to appoint 37. (1) A returning officer may, on reasonable grounds, refuse to appoint a deputy returning officer or a poll clerk recommended by a candidate, a registered association or a registered party and shall immediately advise the candidate, registered association or registered party of the refusal. Recommendation of another person (2) If as a result of the refusal a position is not filled, the candidate, registered association or registered party may, within 24 hours after being advised of the refusal, recommend another person and, if no one is recommended, the returning officer shall proceed to appoint another person whose name is solicited from another source. 21. Subsections 39(3) and (4) of the Act are replaced by the following: 2013-2014 Loi électorale Solicitation of names (3) Before appointing registration officers, the returning officer shall solicit names of suitable persons from the candidates of the registered parties whose candidates finished first and second in the last election in the electoral district or from registered associations of those registered parties or, if there are no registered associations, from those registered parties. If, by the 24th day before polling day, a sufficient number of names of suitable persons is not provided by those candidates, registered associations or registered parties, the returning officer may solicit names from other sources. Equal distribution of appointments (4) The returning officer shall, as far as possible, (a) appoint half of the registration officers from among the persons recommended under subsection (3) by the candidate of the registered party whose candidate finished first in the last election in the electoral district or by the registered association of that registered party or, if there is no registered association, by that registered party; and (b) appoint half of the registration officers from among the persons recommended under subsection (3) by the candidate of the registered party whose candidate finished second in the last election in the electoral district or by the registered association of that registered party or, if there is no registered association, by that registered party. If the candidate, registered association and registered party do not, as a group, provide a sufficient number of names of suitable persons, the registered party’s remaining share of the appointments shall be made from among the names solicited by the returning officer from other sources. 22. (1) Subsection 41(1) of the Act is replaced by the following: Results transposed 41. (1) When a new electoral district is established, the Chief Electoral Officer shall transpose the results from the previous general election to the polling divisions that are in the new electoral district in order to determine which registered parties’ candidates, registered C. 12 Canada E associations or registered parties have the right to provide the returning officer for that electoral district with lists of persons to be appointed as election officers. (2) Subsection 41(4) of the Act is replaced by the following: Notice (4) When the Chief Electoral Officer has determined which candidates, registered associations or registered parties have the right to provide lists of names under subsection (1), (2) or (3), he or she shall notify those registered parties without delay of that right. 23. (1) Subsection 52(1) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) is under a court-ordered protective regime, including guardianship, tutorship or curatorship, and whose authorized representative under the regime requests in writing that the person’s name be deleted. (2) Section 52 of the Act is amended by adding the following after subsection (1): Conditions (1.1) A person’s name paragraph (1)(d) only if sentative has provided Officer with a copy of satisfactory proof of that tity. may be deleted under the authorized reprethe Chief Electoral the court order and representative’s iden24. Paragraphs 64(2)(a) and (b) of the Act are replaced by the following: (a) the name and political affiliation, if any, of each candidate, as stated in the nomination papers, in the order in which their names are to be placed on the ballots; (b) the name of the official agent for each candidate, as stated in the nomination papers; and 25. Paragraph 65(i) of the Act is replaced by the following: 2013-2014 Loi électorale (i) a person who was a candidate in a previous election and for whom a return, report, document or declaration has not been provided under subsection 477.59(1), if the time and any extension for providing it have expired. 26. (1) Subparagraph 66(1)(a)(iv) of the Act is replaced by the following: (iv) the name, address and occupation of the prospective candidate’s auditor appointed under subsection 477.1(2), and (2) Paragraph 66(2)(b) of the French version of the Act is replaced by the following: b) un ou plusieurs des prénoms peuvent être remplacés par un surnom — sauf un surnom susceptible d’être confondu avec le nom d’un parti politique — sous lequel la personne qui désire se porter candidat est publiquement connue et, dans ce cas, le surnom peut être accompagné des initiales du ou des prénoms; (3) Subsection 66(3) of the Act is replaced by the following: Public knowledge of nickname (3) A prospective candidate who uses a nickname described in paragraph (2)(b) in his or her nomination paper shall, if the returning officer requests it, provide the returning officer with documents that are determined by the Chief Electoral Officer to be evidence of the common public knowledge of the nickname. 2001, c. 21, s. 8 27. Paragraph 67(4)(c) of the Act is replaced by the following: (c) if applicable, an instrument in writing, signed by the leader of the political party or by a person referred to in subsection 406(2), that states that the prospective candidate is endorsed by the party in accordance with section 68. 28. Subsection 73(2) of the French version of the Act is replaced by the following: Sanction (2) Si les originaux ne parviennent pas au directeur du scrutin dans le délai fixé, la candidature est annulée sauf si l’intéressé C. 12 Canada E convainc celui-ci qu’il a pris les mesures raisonnables pour acheminer les originaux dans ce délai. 2003, c. 19, ss. 3 and 4 29. The heading before section 82 and sections 82 to 88 of the Act are repealed. 30. Section 90 of the Act is repealed. 2006, c. 9, s. 40 31. The heading before section 92.1 and sections 92.1 to 92.6 of the Act are repealed. 32. Section 95 of the Act is amended by adding the following after subsection (3): Change in polling station address (4) If, on or before the 5th day before polling day, there is a change in the address of the polling station of an elector to whom a notice of confirmation of registration has been sent, the returning officer shall send another notice to the elector indicating the new address. 33. Section 96 of the Act is renumbered as subsection 96(1) and is amended by adding the following: Cancellation of by-election (2) If a writ is deemed to have been superseded and withdrawn under subsection 31(3) of the Parliament of Canada Act, any revisions that are made to the preliminary lists of electors before the deemed withdrawal are deemed to have been approved by the returning officer or the assistant returning officer on the day fixed by the Chief Electoral Officer under subsection (1) as the beginning date for the revision of the preliminary lists of electors. 34. Section 98 of the Act is replaced by the following: Revision offices 98. The returning officer may open one or more offices for the revision of the preliminary lists of electors. The office or offices shall have level access. 35. (1) Section 101 of the Act is amended by adding the following after subsection (1): 2013-2014 Prescribed registration form Loi électorale (1.01) The prescribed registration form shall include a statement, to be signed by the elector who completes the form, that the elector whose name is to be added to the preliminary list of electors under subsection (1) is qualified as an elector. (2) Subsection 101(3) of the Act is replaced by the following: Change of address (3) The previous address of an elector whose name is added to a preliminary list of electors under any of paragraphs (1)(a) to (d) and who has changed his or her address since being listed in the Register of Electors shall be provided and the elector’s name shall then be deleted from the Register of Electors in relation to the previous address. 36. Section 106 of the Act is replaced by the following: Official list of electors 106. Each returning officer shall, without delay after the 7th day before polling day but no later than the 3rd day before polling day, prepare the official list of electors for each polling division for use on polling day. 2007, c. 21, s. 18 37. Subsections 107(2) and (3) of the Act are replaced by the following: Transmittal of list (2) Each returning officer shall deliver to each deputy returning officer the revised list of electors or official list of electors, as the case may be, that the deputy returning officer needs to conduct the vote in his or her respective advance polling station or polling station. The list shall indicate each elector’s sex and year of birth. Transmittal to candidates (3) Each returning officer shall deliver to each candidate a printed copy and a copy in electronic form of a version of the revised lists of electors and the official lists of electors that does not indicate an elector’s sex or year of birth. 38. Subsection 110(1) of the Act is replaced by the following: Registered parties 110. (1) A registered party that, under section 45, subsection 93(1.1) or section 109, receives a copy of lists of electors may use the C. 12 Canada E lists for communicating with electors, including using them for soliciting contributions and recruiting party members. Eligible parties (1.1) An eligible party that, under subsection 93(1.1), receives a copy of preliminary lists of electors may use the lists for communicating with electors, including using them for soliciting contributions and recruiting party members. 39. (1) Section 111 of the Act is amended by adding the following after paragraph (d): (d.1) compel, induce or attempt to compel or induce any other person to make a false or misleading statement relating to that other person’s qualification as an elector for the purposes of the inclusion of that other person’s name in a list of electors; (2) Subparagraph 111(f)(i) of the Act is replaced by the following: (i) to enable registered parties, eligible parties, members or candidates to communicate with electors in accordance with section 110, or 2001, c. 21, s. 12 40. The portion of subsection 117(2) of the Act before paragraph (a) is replaced by the following: Name of party (2) The name, in the form referred to in paragraph 385(2)(b), of the political party that has endorsed the candidate shall be listed on the ballot under the name of the candidate if 41. Paragraph 119(1)(g) of the Act is replaced by the following: (g) a ballot box for polling day and a separate ballot box for each day of advance polling; 42. Subsection 123(2) of the Act is replaced by the following: Maximum (2) A returning officer shall not group together more than 10 polling stations in a central polling place without the Chief Electoral Officer’s prior approval. 43. The Act is amended by adding the following after section 125: 2013-2014 Loi électorale Information — location of polling stations 125.1 (1) The returning officer for an electoral district shall in writing inform each candidate in the electoral district and each political party that has endorsed a candidate in the electoral district of the addresses of all of the polling stations in the electoral district. That information shall be provided on the later of the 24th day before polling day and the day on which the candidate’s nomination is confirmed, and the returning officer shall at the same time provide them with the information in electronic form. Notification of change — on or before 5th day before polling day (2) If, on or before the 5th day before polling day, there is a change in any of the addresses of the polling stations in the electoral district, the returning officer shall without delay notify the candidates and the political parties in writing of the change. He or she shall at the same time provide them with the information in electronic form. Notification of change — after 5th day before polling day (3) If, after the 5th day before polling day, there is a change in any of the addresses of the polling stations in the electoral district, the returning officer shall without delay notify the candidates and the political parties of the change. 44. (1) Subsection 135(1) of the Act is amended by striking out “and” at the end of paragraph (e) and by adding the following after paragraph (f): (g) any person appointed under section 32.1; and (h) if the polling station is established for a polling division of an electoral district in which a leader of a registered party is a candidate, any media representative who, subject to any conditions that the Chief Electoral Officer considers necessary to protect the integrity of the vote and the privacy of any person present at the polling station, is authorized in writing by the Chief Electoral Officer to be present and take any photograph or make any video recording of the candidates as they cast their votes. (2) Section 135 of the Act is amended by adding the following after subsection (4): C. 12 Oath (5) A candidate’s representative who is appointed to more than one polling station, whether those polling stations are placed together in a central polling place or not, shall, before being admitted to the first polling station, take an oath in the prescribed form before the central poll supervisor or before the deputy returning officer of that polling station. The representative is not required to take another oath on being admitted to any other polling station in the same electoral district if he or she presents a document, in the prescribed form, proving that he or she has already taken the oath. Canada E 45. (1) Section 136 of the Act is amended by adding the following after subsection (2): Moving between polling stations (2.1) Despite subsection (2), a candidate’s representative may, either before or after the counting of the votes begins, go from one polling station to another if those polling stations are in the same polling place. However, once the representative leaves the polling place, he or she is not permitted to return after the counting of the votes begins. (2) Subsection 136(4) of the Act is replaced by the following: Photographs, recordings and communications devices (4) A candidate’s representative (a) shall not take any photograph or make any audio or video recording at a polling station; and (b) shall not, if he or she uses a communications device at a polling station, impede any elector from exercising their right to vote or violate the secrecy of the vote. 2007, c. 21, s. 21 46. (1) The portion of subsection 143(2) of the Act before paragraph (a) is replaced by the following: Proof of identity and residence (2) If the poll clerk determines that the elector’s name and address appear on the list of electors or that the elector is allowed to vote under section 146, 147, 148 or 149, then the elector shall provide the deputy returning officer and the poll clerk with the following proof of the elector’s identity and, subject to subsection (3), his or her residence: 2013-2014 2007, c. 21, s. 21 Loi électorale (2) Paragraph 143(2)(b) of the Act is replaced by the following: (b) two pieces of identification of a type authorized under subsection (2.1), each of which establishes the elector’s name and at least one of which establishes the elector’s address. 2007, c. 21, s. 21 (3) Subsection 143(2.1) of the Act is replaced by the following: Authorized types of identification (2.1) The Chief Electoral Officer may authorize types of identification for the purposes of paragraph (2)(b). For greater certainty, any document — other than a notice of confirmation of registration sent under section 95 or 102 — regardless of who issued the document, may be authorized. 2007, c. 21, s. 21 (4) Subsection 143(3) of the Act is replaced by the following: Alternative proof of residence (3) An elector who proves his or her identity by providing two pieces of identification of a type authorized under subsection (2.1) that establish the elector’s name may instead prove his or her residence by taking an oath in writing in the prescribed form — the form including the statement that he or she has received the oral advice set out in subsection 143.1(1) — if he or she is accompanied by another elector whose name appears on the list of electors for the same polling division who (a) proves their own identity and residence to the deputy returning officer and poll clerk by providing the piece or pieces of identification referred to in paragraph (2)(a) or (b), respectively; and (b) attests to the elector’s residence on oath in writing in the prescribed form, the form including the statements that (i) they have received the oral advice set out in subsection 143.1(2), (ii) they know the elector personally, (iii) they know that the elector resides in the polling division, (iv) they have not attested to the residence of another elector at the election, and C. 12 Canada E (v) their own residence has not been attested to by another elector at the election. 2007, c. 21, s. 21 (5) Section 143 of the Act is amended by adding the following after subsection (3.2): Examination of identification documents (3.3) A candidate or their representative may examine but not handle any piece of identification presented under this section. 2007, c. 21, s. 21 (6) Subsections 143(5) and (6) of the Act are replaced by the following: Prohibition — attesting to residence of more than one elector (5) No elector shall attest to the residence of more than one elector at an election. Prohibition — attesting to residence (own residence attested to) (6) No elector whose own residence has been attested to at an election shall attest to another elector’s residence at that election. 2007, c. 21, s. 21 47. Section 143.1 of the Act is replaced by the following: Requirement before administering oath — elector 143.1 (1) If a person decides to prove his or her residence by taking an oath in writing in the prescribed form, the person who administers the oath shall, before doing so, orally advise the oath-taker of the qualifications for electors and the penalty that may be imposed under this Act on a person who is found guilty of voting or attempting to vote at an election knowing that he or she is not qualified as an elector or who contravenes subsection 549(3). Requirement before administering oath — attesting to residence (2) If a person decides to attest to an elector’s residence by taking an oath in writing in the prescribed form, the person who administers the oath shall, before doing so, orally advise the oath-taker of the penalty that may be imposed under this Act on a person who contravenes subsection 143(5) or (6) or 549(3). 2007, c. 21, s. 22 48. Sections 147 and 148 of the Act are replaced by the following: 2013-2014 Loi électorale Person in whose name another has voted 147. If a person asks for a ballot at a polling station after someone else has voted under that person’s name, the person shall not be allowed to vote unless he or she takes an oath in writing in the prescribed form. The form is to state the penalty that may be imposed under this Act on a person who is found guilty of requesting a second ballot at an election contrary to section 7 or of applying for a ballot in a name that is not his or her own contrary to paragraph 167(1)(a). Name crossed off list in error 148. If an elector claims that his or her name has been crossed off in error from an official list of electors under subsection 176(2) or (3), the elector shall not be allowed to vote unless the returning officer verifies that the elector’s name was crossed off in error or the elector takes the oath referred to in section 147 in writing. 2007, c. 21, s. 22 49. Subsection 148.1(1) of the Act is replaced by the following: Failure to prove identity or residence 148.1 (1) An elector who fails to prove his or her identity and residence in accordance with section 143 or to take an oath otherwise required by this Act shall not receive a ballot or be allowed to vote. 2007, c. 21, s. 26(1) 50. (1) The portion of subsection 161(1) of the French version of the Act before paragraph (a) is replaced by the following: Inscription le jour du scrutin 161. (1) L’électeur dont le nom ne figure pas déjà sur la liste électorale peut, le jour du scrutin, s’inscrire en personne : 2007, c. 37, s. 2 (1.1) Paragraphs 161(1)(a) and (b) of the Act are replaced by the following: (a) provides as proof of his or her identity and residence the piece or pieces of identification referred to in paragraph 143(2)(a) or (b), respectively, the piece or one of those pieces containing an address that proves his or her residence; or (b) proves his or her identity by providing two pieces of identification of a type authorized under subsection 143(2.1) that establish the elector’s name, proves his or her residence by taking an oath in writing in the prescribed form — the form including the C. 12 Canada E statement that he or she has received the oral advice set out in subsection 161.1(1) — and is accompanied by another elector whose name appears on the list of electors for the same polling division who (i) proves their own identity and residence by providing the piece or pieces of identification referred to in paragraph 143(2)(a) or (b), respectively, the piece or one of those pieces containing either an address that proves that other elector’s residence or an address that is consistent with information related to that other elector that appears on the list of electors, and (ii) attests to the elector’s residence on oath in writing in the prescribed form, the form including the statements that (A) they have received the oral advice set out in subsection 161.1(2), (B) they know the elector personally, (C) they know that the elector resides in the polling division, (D) they have not attested to the residence of another elector at the election, and (E) their own residence has not been attested to by another elector at the election. (2) Section 161 of the Act is amended by adding the following after subsection (3): Examination of identification documents (3.1) The representative of a candidate may examine but not handle any piece of identification provided by the elector. (3) Subsection 161(4) of the Act is replaced by the following: Registration certificate (4) If the elector satisfies the requirements of subsection (1), the registration officer or deputy returning officer, as the case may be, shall complete a registration certificate in the prescribed form authorizing the elector to vote and the elector shall sign it. The registration 2013-2014 Loi électorale certificate shall include a statement by the elector that he or she is qualified as an elector under section 3. (4) Section 161 of the Act is amended by adding the following after subsection (5): Prohibition — registration on polling day (5.1) It is prohibited for any person to (a) knowingly apply to be registered on polling day in a name that is not their own; (b) knowingly apply, except as authorized by this Act, to be registered on polling day to vote in a polling division in which they are not ordinarily resident; (c) apply to be registered on polling day to vote in an electoral district knowing that they are not qualified as an elector or entitled to vote in the electoral district; or (d) compel, induce or attempt to compel or induce any other person to make a false or misleading statement relating to that other person’s qualification as an elector for the purposes of the registration of that other person on polling day. 2007, c. 21, s. 26(2) (5) Subsections 161(6) and (7) of the Act are replaced by the following: Prohibition — attesting to residence of more than one elector (6) No elector shall attest to the residence of more than one elector at an election. Prohibition — attesting to residence (own residence attested to) (7) No elector whose own residence has been attested to at an election shall attest to another elector’s residence at that election. 2007, c. 21, s. 27 51. Section 161.1 of the Act is replaced by the following: Requirement before administering oath — elector 161.1 (1) If a person decides to prove his or her residence by taking an oath in writing in the prescribed form, the person who administers the oath shall, before doing so, orally advise the oath-taker of the qualifications for electors and C. 12 Canada E the penalty that may be imposed under this Act on a person who contravenes subsection 161(5.1) or 549(3). Requirement before administering oath — attesting to residence (2) If a person decides to attest to an elector’s residence by taking an oath in writing in the prescribed form, the person who administers the oath shall, before doing so, orally advise the oath-taker of the penalty that may be imposed under this Act on a person who contravenes subsection 161(6) or (7) or 549(3). 2007, c. 21, s. 28 52. Paragraphs 162(i.1) and (i.2) of the Act are replaced by the following: (i.1) prepare, at intervals of no less than 30 minutes, using the prescribed form and as directed by the Chief Electoral Officer, a document permitting the identification of every elector who during that interval has exercised his or her right to vote on polling day — excluding electors who registered on that day — and, on request, provide it to a candidate’s representative; (i.2) prepare, each day after the close of the advance polling station, using the prescribed form and as directed by the Chief Electoral Officer, a document permitting the identification of every elector who has exercised his or her right to vote on that day — excluding electors who registered on that day — and, on request, provide it to a candidate’s representative; and 53. The Act is amended by adding the following after section 164: Audit Engagement of auditor 164.1 For each general election and byelection, the Chief Electoral Officer shall engage an auditor that he or she considers to have technical or specialized knowledge — other than a member of his or her staff or an election officer — to perform an audit and report on whether deputy returning officers, poll clerks and registration officers have, on all days of advance polling and on polling day, properly exercised the powers conferred on them, and properly performed the duties and functions imposed on them, under sections 143 to 149, 161 to 162 and 169. 2013-2014 Loi électorale 2007, c. 21, s. 30(1) 54. (1) The portion of subsection 169(2) of the French version of the Act before paragraph (a) is replaced by the following: Conditions (2) Il ne peut toutefois être inscrit que si : 2007, c. 37, s. 3 (1.1) Paragraphs 169(2)(a) and (b) of the Act are replaced by the following: (a) provides as proof of his or her identity and residence the piece or pieces of identification referred to in paragraph 143(2)(a) or (b), respectively, the piece or one of those pieces containing an address that proves his or her residence; or (b) proves his or her identity by providing two pieces of identification of a type authorized under subsection 143(2.1) that establish the elector’s name, proves his or her residence by taking an oath in writing in the prescribed form — the form including the statement that he or she has received the oral advice set out in subsection 169.1(1) — and is accompanied by another elector whose name appears on the list of electors for the same polling division who (i) proves their own identity and residence by providing the piece or pieces of identification referred to in paragraph 143(2)(a) or (b), respectively, the piece or one of those pieces containing either an address that proves that other elector’s residence or an address that is consistent with information related to that other elector that appears on the list of electors, and (ii) attests to the elector’s residence on oath in writing in the prescribed form, the form including the statements that (A) they have received the oral advice set out in subsection 169.1(2), (B) they know the elector personally, (C) they know that the elector resides in the polling division, (D) they have not attested to the residence of another elector at the election, and C. 12 Canada E (E) their own residence has not been attested to by another elector at the election. (1.2) Section 169 of the Act is amended by adding the following after subsection (2): Examination of identification documents (2.1) The representative of a candidate may examine but not handle any piece of identification provided by the elector. (2) Subsection 169(3) of the Act is replaced by the following: Registration certificate (3) If the elector satisfies the requirements of subsection (2), the deputy returning officer shall complete a registration certificate in the prescribed form authorizing the elector to vote and the elector shall sign it. The registration certificate shall include a statement by the elector that he or she is qualified as an elector under section 3. (3) Section 169 of the Act is amended by adding the following after subsection (4): Prohibition — registration at advance polling station (4.1) It is prohibited for any person to (a) knowingly apply to be registered at an advance polling station in a name that is not their own; (b) knowingly apply, except as authorized by this Act, to be registered at an advance polling station to vote in an advance polling district in which they are not ordinarily resident; (c) apply to be registered polling station to vote in an knowing that they are not elector or entitled to vote district; or at an advance electoral district qualified as an in the electoral (d) compel, induce or attempt to compel or induce any other person to make a false or misleading statement relating to that other person’s qualification as an elector for the purposes of the registration of that other person at an advance polling station. 2007, c. 21, s. 30(2) (4) Subsections 169(5) and (6) of the Act are replaced by the following: 2013-2014 Loi électorale Prohibition — attesting to residence of more than one elector (5) No elector shall attest to the residence of more than one elector at an election. Prohibition — attesting to residence (own residence attested to) (6) No elector whose residence has been attested to at an election shall attest to another elector’s residence at that election. 2007, c. 21, s. 31 55. Section 169.1 of the Act is replaced by the following: Requirement before administering oath — elector 169.1 (1) If a person decides to prove his or her residence by taking an oath in writing in the prescribed form, the person who administers the oath shall, before doing so, orally advise the oath-taker of the qualifications for electors and the penalty that may be imposed under this Act on a person who contravenes subsection 169(4.1) or 549(3). Requirement before administering oath — attesting to residence (2) If a person decides to attest to an elector’s residence by taking an oath in writing in the prescribed form, the person who administers the oath shall, before doing so, orally advise the oath-taker of the penalty that may be imposed under this Act on a person who contravenes subsection 169(5) or (6) or 549(3). 56. Subsection 171(2) of the Act is replaced by the following: When advance polling stations to be open (2) An advance polling station shall only be open between the hours of noon and 8:00 p.m. on Friday, Saturday, Sunday and Monday, the 10th, 9th, 8th and 7th days, respectively, before polling day. 2007, c. 21, s. 33 57. Paragraph 174(1)(a) of the Act is replaced by the following: (a) the elector fails to prove his or her identity and residence in accordance with section 143 or to take an oath otherwise required by this Act; or 58. (1) The portion of subsection 175(1) of the Act before paragraph (b) is replaced by the following: C. 12 Examining and sealing of ballot box 175. (1) At the opening of an advance polling station at noon on each of the four days of advance polling, the deputy returning officer shall, in full view of the candidates or their representatives who are present, Canada E (a) open the ballot box provided for that day and ascertain that it is empty; (2) The portion of subsection 175(2) of the Act before paragraph (a) is replaced by the following: Close of advance poll — each day (2) At the close of an advance polling station at 8:00 p.m. on each of the 1st, 2nd and 3rd days of advance polling, the deputy returning officer shall, in full view of the candidates or their representatives who are present, (3) Subsection 175(2) of the Act is amended by striking out “and” at the end of paragraph (d) and by replacing paragraph (e) with the following: (e) place the envelopes referred to in paragraphs (b) and (c) in the ballot box after the signatures have been made as described in subsection (4), and seal the ballot box; and (f) after the signatures have been made as described in subsection (4), place the envelope referred to in paragraph (d) in a box provided by the Chief Electoral Officer and seal the box with a seal provided by the Chief Electoral Officer. (4) Subsections 175(3) to (6) of the Act are replaced by the following: Close of advance poll — last day (3) At the close of an advance polling station at 8:00 p.m. on the 4th day of advance polling, the deputy returning officer shall, in full view of the candidates or their representatives who are present, (a) unseal and open the ballot box; (b) empty the ballots cast during that day, in a manner that does not disclose for whom any elector has voted, into the envelope supplied for the purpose, seal the envelope with the seal provided by the Chief Electoral Officer and indicate on it the number of ballots contained in it; 2013-2014 Loi électorale (c) count the spoiled ballots, place them in the envelope supplied for the purpose, seal the envelope and indicate on it the number of spoiled ballots contained in it; (d) count the unused ballots and the number of electors who have voted at the advance polling station and place the unused ballots and a copy of the record of votes cast at the advance polling station in the envelope supplied for the purpose, seal the envelope with the seal provided by the Chief Electoral Officer and indicate on it the number of unused ballots contained in it and the number of electors who have voted; and (e) place the envelopes referred to in paragraphs (b) to (d) in the ballot box after the signatures have been made as described in subsection (4), and seal the ballot box. Affixing of signatures (4) The deputy returning officer and poll clerk shall place their signatures on the seals affixed to the envelopes referred to in paragraphs (2)(b) to (d) and (3)(b) to (d). The candidates or their representatives who are present may also place their signatures on the seals. Re-opening of advance poll (5) At the re-opening of an advance polling station at noon on the 2nd, 3rd and 4th days of advance polling, the deputy returning officer shall, in full view of the candidates or their representatives who are present, (a) unseal and open the box referred to in paragraph (2)(f) that was used on the previous day of advance polling, take out and open the envelope that contains the unused ballots and the record of votes cast at the advance polling station and dispose of the box; and (b) open, seal and place a new ballot box in accordance with paragraphs (1)(a) to (c). Custody of ballot box (6) In the intervals between voting hours at the advance polling station and until the counting of the ballots on polling day, the deputy returning officer shall keep the sealed ballot boxes in his or her custody. Recovery of ballot box (7) Despite subsection (6), the returning officer may recover any ballot box that is in a deputy returning officer’s custody if the Chief C. 12 Canada E Electoral Officer, being of the opinion that such action is necessary to ensure the integrity of the vote, directs the returning officer to do so. Candidates may check seals (8) When an advance polling station closes on each of the four days of advance polling, the candidates or their representatives may take note of the serial number of the seal on the ballot box, and on the box referred to in paragraph (2)(f) that is used on that day, if any. When the advance polling station is re-opened on the 2nd, 3rd and 4th days of advance polling, they may again take note of the serial number of the seal on the box referred to in paragraph (2)(f) that was used on the previous day of voting. When the votes are counted on polling day, they may take note of the serial number of the seal on each of the ballot boxes used for advance polling. 59. Subsection 233(3) of the Act is replaced by the following: Information provided (3) An elector who makes an application for registration and special ballot shall indicate whether his or her name is already on a list of electors. 60. Section 237 of the Act is replaced by the following: Provision of ballot 237. Subject to section 237.1, on acceptance of an elector’s application for registration and special ballot, the elector shall be given a special ballot, or, if section 241 applies, a ballot, an inner envelope and an outer envelope. Proof of identity and residence 237.1 (1) If an elector goes to the office of a returning officer to receive his or her ballot or special ballot, then before receiving it the elector shall prove his or her identity and residence in accordance with section 143. Presence of candidate or representative (2) A candidate or their representative may be present at the office when the elector (a) receives the ballot; (b) places the folded ballot in the inner envelope and seals it; and (c) places the inner envelope in the outer envelope and seals it. 2013-2014 Loi électorale Examination of identification documents (3) The candidate or representative may examine but not handle any piece of identification provided by the elector. Prohibition — attesting to residence of more than one elector (3.1) No elector shall attest to the residence of more than one elector at an election. Prohibition — attesting to residence (own residence attested to) (3.2) No elector whose own residence has been attested to at an election shall attest to another elector’s residence at that election. Application of provisions (4) For the purposes of this section, the following provisions apply with any necessary modifications in respect of the location in the returning officer’s office where the elector receives his or her ballot or special ballot as though that location were a polling station: (a) sections 135 to 137; (b) sections 143 and 144; (c) subsection 164(1); (d) section 166; and (e) paragraph 489(3)(c). 61. (1) Subsection 283(1) of the Act is replaced by the following: Counting the votes 283. (1) Immediately after the close of a polling station, the deputy returning officer shall count the votes in the presence of the poll clerk, any person appointed under section 32.1 whose duties include being present at the count and any candidates or their representatives who are present or, if no candidates or representatives are present, at least two electors. (2) Paragraph 283(3)(a) of the Act is replaced by the following: (a) count the number of electors who voted at the polling station, count the number of those to whom a certificate was given under subsection 161(4), make an entry at the end of the list of electors that states “The number of electors who voted at this election in this polling station is (stating the number). Of these, the number of electors to whom a certificate was given under subsection 161(4) C. 12 Canada E is (stating the number).”, sign the list and place the list in the envelope supplied for that purpose; (3) Paragraph 283(3)(d) of the Act is replaced by the following: (d) total the number of electors indicated under paragraph (a) who voted at the polling station and the numbers arrived at in paragraphs (b) and (c) in order to ascertain that all ballots that were provided by the returning officer are accounted for; 62. The Act is amended by adding the following after section 288: Oaths 288.01 The deputy returning officer shall place the form for each oath taken under subsection 143(3) or paragraph 161(1)(b) or 169(2)(b) in an envelope supplied for the purpose. Periodic statements of electors who voted 288.1 The deputy returning officer shall place a copy of each document prepared for the purpose of paragraph 162(i.1) in an envelope supplied for the purpose. 63. Subsection 289(2) of the Act is replaced by the following: Application of rules for counting votes (2) Subsections 283(1) and (2), paragraphs 283(3)(e) and (f) and sections 284 to 288 apply with any necessary modifications to the counting of the votes of an advance poll except that (a) for the application of paragraph 283(3)(e), the deputy returning officer shall open the ballot boxes and empty their contents onto a table; and (b) for the application of subsection 288(4), the large envelope and the envelope that contains the copy of the statement of the vote shall be placed in the ballot box used on the last day of advance polling. 64. Subsection 290(1) of the Act is replaced by the following: Sending ballot boxes and envelopes to returning officer 290. (1) The deputy returning officer for a polling station or an advance polling station shall, without delay after sealing the ballot box, send the box, with the envelope that contains the original statement of the vote, the envelope that contains the registration certificates, the 2013-2014 Loi électorale envelope referred to in section 288.01 and, in the case of the deputy returning officer for a polling station, the envelope referred to in section 288.1 to the returning officer. 65. Section 291 of the Act is replaced by the following: Provision of documents 291. A returning officer shall — on the request of the candidate, his or her representative or a representative of the candidate’s party — provide him or her, after polling day, with (a) one copy of each statement of the vote in respect of the candidate’s electoral district; and (b) one copy of the documents prepared under paragraph 162(i.1). 66. The Act is amended by adding the following after section 292: List of oathtakers 292.1 A returning officer, on the receipt of each envelope referred to in section 288.01, shall create a list of the names of all persons who took an oath under subsection 143(3) or paragraph 161(1)(b) or 169(2)(b) and shall include in the list the address of each of those persons. 67. Subsection 301(1) of the Act is replaced by the following: Application for recount 301. (1) An elector may, within four days after the day on which a returning officer issues a certificate under section 297 and after notifying the returning officer in writing, apply to a judge for a recount. 68. Section 303 of the Act is repealed. 69. Subsection 304(3) of the Act is replaced by the following: Procedure for certain recounts (3) In the case of a recount conducted by counting the valid ballots or all of the ballots returned by the deputy returning officers or the Chief Electoral Officer, the procedure set out in Schedule 4 applies. C. 12 Canada E 70. Section 308 of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) return to the returning officer the election documents or other election materials brought for the purpose of the recount under subsection 300(4) and deliver to him or her the reports created in the course of the recount. 71. (1) Paragraph 311(1)(c) of the Act is replaced by the following: (c) in the Province of Nova Scotia, British Columbia or Prince Edward Island, to a judge of the Supreme Court of the Province; (2) Paragraph 311(1)(e) of the Act is replaced by the following: (e) in the Province of Newfoundland and Labrador, to a judge of the Trial Division of the Supreme Court of Newfoundland and Labrador. 72. The definition “election advertising” in section 319 of the Act is amended by striking out “or” at the end of paragraph (c), by adding “or” at the end of paragraph (d) and by adding the following after paragraph (d): (e) the making of telephone calls to electors only to encourage them to vote. 73. Section 329 of the Act and the heading before it are repealed. 74. Subsection 345(3) of the Act is replaced by the following: Free time not election expense (3) The value of free broadcasting time made available to a registered party under this section shall not be taken into consideration in calculating its election expenses within the meaning of section 376. 75. The Act is amended by adding the following after section 348: 2013-2014 Loi électorale PART 16.1 VOTER CONTACT CALLING SERVICES DIVISION 1 INTERPRETATION Definitions “automatic dialingannouncing device” « composeurmessager automatique » “call” « appel » 348.01 The following definitions apply in this Part. “automatic dialing-announcing device” means any automatic equipment that has the capability to store or produce telephone numbers and that is used alone or in conjunction with other equipment to convey a pre-recorded or synthesized voice message to those telephone numbers. “call” means any of the following types of calls that are made to telephone numbers: (a) live voice calls; (b) calls made by means of an automatic dialing-announcing device; (c) calls that consist of a combination of the types of calls referred to in paragraphs (a) and (b). “calling service provider” « fournisseur de services d’appel » “group” « groupe » “calling service provider” means a person or group that carries on a business whose activities include the making of calls for or on behalf of another person or group. “group” means a registered party, registered association, unincorporated trade union, trade association or other group of persons acting together by mutual consent for a common purpose. 42 “internal services” « services internes » C. 12 Canada E “internal services” means (a) in relation to a group, the services provided by its members or employees, and those provided to it free of charge by any individual; (b) in relation to a candidate, a nomination contestant or a third party who is an individual, the services provided by them personally or by their employees and those provided free of charge to the candidate, contestant or third party by any individual; and (c) in relation to a third party that is a corporation, the services provided by its employees and those provided to it free of charge by any individual. “official representative” « représentant officiel » “official representative” means (a) in the case of a registered party, its chief agent; (b) in the case of a registered association, its financial agent; (c) in the case of a candidate, their official agent; (d) in the case of a nomination contestant, their financial agent; (e) in the case of a registered third party, its financial agent; (f) in the case of an unregistered third party that is a corporation, the officer of the corporation who has signing authority for it; and (g) in the case of an unregistered third party that is a group, a person who is responsible for the group. “registered third party” « tiers enregistré » “registered third party” means a third party that is registered under section 353. “third party” « tiers » “third party” means a person or a group, other than a registered party, registered association, candidate or nomination contestant. 2013-2014 “voter contact calling services” « services d’appels aux électeurs » Loi électorale “voter contact calling services” means services involving the making of calls during an election period for any purpose related to an election, including (a) promoting or opposing a registered party, its leader, a candidate or a nomination contestant or any position on an issue with which such a party or person is associated; (b) encouraging electors to vote or to refrain from voting; (c) providing information about the election, including information about voting hours and the location of polling stations; (d) gathering information about how electors voted in past elections or will vote in the election or their views on a registered party, its leader, a candidate or a nomination contestant or any issue with which such a party or person is associated; and (e) raising funds for a registered party, a registered association, a candidate or a nomination contestant. 76. The Act is amended by adding the following after section 348.01: DIVISION 1.1 PROVISION OF VOTER CONTACT CALLING SERVICES Agreements Relating to Voter Contact Calling Services Prohibition — entering into agreement with calling service provider 348.02 A person or group shall not enter into an agreement with a calling service provider for voter contact calling services unless (a) the person or group is a registered party, a registered association, a nomination contestant or a registered third party, or an unregistered third party that is a corporation or group, and the agreement is entered into on behalf of the person or group by the person’s or group’s official representative; (b) the person is a candidate and the agreement is entered into in their own name or on their behalf by their official representative or by a person that their official representative has so authorized in writing; or C. 12 Canada E (c) the person is an unregistered third party who is an individual and the agreement is entered into in their own name. Obligation to inform 348.03 Before a person enters into an agreement with a calling service provider for voter contact calling services, either in their own name or on behalf of another person or a group, the person shall inform the calling service provider that the agreement is for voter contact calling services and shall provide the calling service provider with their name, address and telephone number and a copy of a piece of identification authorized by the Canadian Radio-television and Telecommunications Commission that contains their name. Obligation to obtain identification information 348.04 (1) Before a calling service provider enters into an agreement with a person or group to provide voter contact calling services, the calling service provider shall obtain from the person who is to enter into the agreement, either in their own name or on behalf of the person or a group, their name, address and telephone number and a copy of a piece of identification authorized by the Canadian Radio-television and Telecommunications Commission that contains their name. Obligation to keep identification information (2) The calling service provider shall prepare a record of the information obtained and keep that record and the copy of the piece of identification for one year after the end of the election period. Obligation to confirm nature of services 348.05 (1) A calling service provider that enters into an agreement to make calls for or on behalf of a person or group shall, before the first call is made under the agreement during an election period, ask the person or group whether the making of calls under the agreement would constitute voter contact calling services. 2013-2014 Loi électorale Obligation to authorize, etc. (2) If the making of calls under the agreement does constitute voter contact calling services, a person who is authorized under section 348.02 to enter into an agreement for voter contact calling services with respect to the person or group in question shall, before the first call is made, authorize the provision of voter contact calling services under the agreement and provide the calling service provider with their name, address and telephone number and a copy of a piece of identification authorized by the Canadian Radio-television and Telecommunications Commission that contains their name. Obligation to obtain identification information (3) If the making of calls under the agreement does constitute voter contact calling services, the calling service provider shall, before the first call is made, obtain from the person who provides the authorization in accordance with subsection (2) that person’s name, address and telephone number and a copy of a piece of identification authorized by the Commission that contains that person’s name. Obligation to keep identification information (4) The calling service provider shall prepare a record of the information obtained and keep that record and the copy of the piece of identification for one year after the end of the election period. Filing Obligations — Registration Notices Obligation to file registration notice 348.06 (1) A calling service provider that, in accordance with an agreement, provides voter contact calling services shall file a registration notice with the Canadian Radio-television and Telecommunications Commission. Time for filing and contents (2) For each election period to which the agreement applies, the registration notice shall be filed not later than 48 hours after the first call is made under the agreement and shall set out (a) the calling service provider’s name; (b) the name of the person or group with which the calling service provider has entered into the agreement; and (c) the type of calls to be made under the agreement. C. 12 Obligation to file registration notice — agreement 348.07 (1) A person who enters into an agreement with a calling service provider for voter contact calling services, either in their own name or on behalf of another person or a group, or a person who provides an authorization of the provision of voter contact calling services under an agreement in accordance with subsection 348.05(2), as the case may be, shall file a registration notice with the Canadian Radiotelevision and Telecommunications Commission. Time for filing and contents (2) For each election period to which the agreement applies, the registration notice shall be filed not later than 48 hours after the first call is made under the agreement and shall set out Canada E (a) the calling service provider’s name; (b) the name of the person or group with which the calling service provider has entered into the agreement; and (c) the type of calls to be made under the agreement. Obligation to provide copy of identification document (3) The person who files the registration notice shall, at the time of filing the registration notice, provide the Commission with their name, address and telephone number and a copy of a piece of identification authorized by the Commission that contains their name. Deeming (4) Except for the purposes of section 348.12, a registration notice is deemed not to have been filed if the information and the copy of the piece of identification are not provided at the time the registration notice is filed. Obligation to file registration notice — live voice calls 348.08 (1) If, during an election period, a third party that is a corporation or group uses its internal services to make live voice calls for any purpose relating to the election, including a purpose referred to in any of paragraphs (a) to (e) of the definition “voter contact calling services” in section 348.01, the third party’s official representative shall file a registration notice with the Canadian Radio-television and Telecommunications Commission. Time for filing and contents (2) The registration notice shall be filed not later than 48 hours after the first live voice call is made and shall set out (a) the third party’s name; 2013-2014 Loi électorale (b) the name, address and telephone number of the official representative; and (c) a statement that the third party is making live voice calls. Obligation to provide copy of identification document (3) The official representative shall, at the time of filing the registration notice, provide the Commission with their name, address and telephone number and a copy of a piece of identification authorized by the Commission that contains their name. Deeming (4) Except for the purposes of section 348.12, a registration notice is deemed not to have been filed if the information and the copy of the piece of identification are not provided at the time the registration notice is filed. Obligation to file registration notice — other calls 348.09 (1) If, during an election period, a person or group uses their internal services to make calls by means of an automatic dialingannouncing device for any purpose relating to the election, including a purpose referred to in any of paragraphs (a) to (e) of the definition “voter contact calling services” in section 348.01, the official representative of the person or group — or the person themselves, if the person is an unregistered third party who is an individual — shall file a registration notice with the Canadian Radio-television and Telecommunications Commission. Time for filing and contents (2) The registration notice shall be filed not later than 48 hours after the first call is made and shall set out (a) the name of the person or group; (b) the name, address and telephone number of the official representative or individual; and (c) a statement that the person or group is making calls by means of an automatic dialing-announcing device. Obligation to provide copy of identification document (3) The official representative or individual shall, at the time of filing the registration notice, provide the Commission with their name, address and telephone number and a copy of a piece of identification authorized by the Commission that contains their name. C. 12 Deeming (4) Except for the purposes of section 348.12, a registration notice is deemed not to have been filed if the information and the copy of the piece of identification are not provided at the time the registration notice is filed. Canada E Role of the Canadian Radio-television and Telecommunications Commission Administration and enforcement Telecommunications Act 348.1 (1) The Canadian Radio-television and Telecommunications Commission is responsible for the administration and enforcement of this Division. (2) The administration and enforcement of this Division are to be carried out under Part V of the Telecommunications Act. Registry 348.11 The Canadian Radio-television and Telecommunications Commission is responsible for establishing and maintaining a registry, to be known as the Voter Contact Registry, in which all documents provided to it under sections 348.06 to 348.09 are to be kept. Publication 348.12 As soon as feasible after the expiry of 30 days after polling day, the Canadian Radiotelevision and Telecommunications Commission shall, in the manner that it considers appropriate, publish the registration notices relating to the election that have been filed with it. Delegation 348.13 (1) The Canadian Radio-television and Telecommunications Commission may, in writing and on any terms it specifies, delegate to any person any of the powers, duties and functions referred to in sections 348.11 and 348.12. Revocation (2) The Commission may, in writing, revoke a delegation made under subsection (1). Authorization of types of identification 348.14 The Canadian Radio-television and Telecommunications Commission may authorize the types of pieces of identification and of copies of such pieces of identification for the purposes of sections 348.03 to 348.05 and 348.07 to 348.09. Disclosure to Commissioner 348.15 The Canadian Radio-television and Telecommunications Commission shall, on the request of the Commissioner, disclose to the Commissioner any document or information 2013-2014 Loi électorale that it received under this Division that the Commissioner considers necessary for the purpose of ensuring compliance with and enforcement of this Act, other than this Division. 77. The Act is amended by adding the following before Part 17: DIVISION 2 SCRIPTS AND RECORDINGS Calling service provider — agreement 348.16 Every calling service provider that, in accordance with an agreement, provides voter contact calling services shall keep, for three years after the end of the election period, (a) a copy of each unique script used in live voice calls made under the agreement and a record of every date on which the script was used; and (b) a recording of each unique message conveyed by an automatic dialing-announcing device that is used to make calls under the agreement and a record of every date on which it was so conveyed. Person or group — agreement 348.17 Every person or group that enters into an agreement with a calling service provider under which voter contact calling services are provided shall keep, for one year after the end of the election period, (a) a copy of each unique script used in live voice calls made under the agreement and a record of every date on which the script was used; and (b) a recording of each unique message conveyed by an automatic dialing-announcing device that is used to make calls under the agreement and a record of every date on which it was so conveyed. Person or group — internal services 348.18 If, during an election period, a person or group uses their internal services to make calls by means of an automatic dialing-announcing device for any purpose relating to the election, including a purpose referred to in any of paragraphs (a) to (e) of the definition “voter contact calling services” in section 348.01, the person or group shall keep a recording of each unique message conveyed by the device and a C. 12 Canada E record of every date on which it was so conveyed, for one year after the end of the election period. Third party that is corporation or group — internal services 348.19 If, during an election period, a third party that is a corporation or group uses its internal services to make live voice calls for any purpose relating to the election, including a purpose referred to in any of paragraphs (a) to (e) of the definition “voter contact calling services” in section 348.01, the third party shall, if a script is used, keep a copy of each unique script used and a record of every date on which the script was used, for one year after the end of the election period. 78. (1) Subsection 350(1) of the Act is replaced by the following: Spending limit 350. (1) Subject to section 351.1, a third party shall not incur election advertising expenses of a total amount of more than $150,000 in relation to a general election. (2) Subsections 350(4) and (5) of the Act are replaced by the following: Spending limit — by-election (4) Subject to section 351.1, a third party shall not incur election advertising expenses of a total amount of more than $3,000 in a given electoral district in relation to a by-election. Uncancellable spending (4.1) If a general election is held on a date other than one set out in subsection 56.1(2) or section 56.2, or if a by-election is held, a third party does not incur an election advertising expense if, on the issue of the writ or writs, it is not able to cancel the transmission of that advertising. Third party inflation adjustment factor (5) The amounts referred to in subsections (1), (2) and (4) shall be multiplied by the inflation adjustment factor referred to in section 384 that is in effect on the issue of the writ or writs. Election period longer than 37 days (6) If an election period is longer than 37 days, then the amounts referred to in subsections (1), (2) and (4) are increased by adding to them the product of (a) one thirty-seventh of the amount referred to in subsection (1), (2) or (4), as the case may be, and 2013-2014 Loi électorale (b) the number of days in the election period minus 37. 78.1 The Act is amended by adding the following after section 351: Prohibition — foreign third parties 351.1 A third party shall not incur election advertising expenses of a total amount of $500 or more in relation to a general election or a byelection, or, if the election periods of two or more by-elections overlap with each other in whole or in part, in relation to those byelections, unless (a) if the third party is an individual, the individual (i) is a Canadian citizen, (ii) is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act, or (iii) resides in Canada; (b) if the third party is a corporation, it carries on business in Canada; and (c) if the third party is a group, a person who is responsible for the group (i) is a Canadian citizen, (ii) is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act, or (iii) resides in Canada. Clarification 351.2 For greater certainty, for the purposes of subsections 350(1) and (4) and section 351.1 if election advertising is transmitted during an election period, it shall be considered an election advertising expense, regardless of when it was incurred. 79. (1) Subsection 353(1) of the Act is replaced by the following: Registration requirement for third parties 353. (1) Subject to section 351.1, a third party shall register immediately after having incurred election advertising expenses of a total amount of $500 and may not register before the issue of the writ. (2) Paragraphs 353(2)(a) and (b) of the Act are replaced by the following: C. 12 Canada E (a) if the third party is an individual, the individual’s name, address and telephone number, their signature and their certification that (i) they are a Canadian citizen, (ii) they are a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act, or (iii) they reside in Canada; (b) if the third party is a corporation, the name, address and telephone number of the corporation and of an officer who has signing authority for it, the officer’s signature and their certification that the corporation carries on business in Canada; (b.1) if the third party is a group, the name, address and telephone number of the group and of a person who is responsible for the group, the person’s signature and their certification that (i) they are a Canadian citizen, (ii) they are a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act, or (iii) they reside in Canada; 2006, c. 9, s. 46(1) 80. (1) Paragraphs 405(1)(a) to (c) of the Act are replaced by the following: (a) $1,500 in total in any calendar year to a particular registered party; (a.1) $1,500 in total in any calendar year to the registered associations, nomination contestants and candidates of a particular registered party; (b) $1,500 in total to a candidate for a particular election who is not the candidate of a registered party; and (c) $1,500 in total to the leadership contestants in a particular leadership contest. 2003, c. 19, s. 25 (2) Subsection 405(2) of the Act is replaced by the following: 2013-2014 Loi électorale Testamentary dispositions (2) A contribution may be made by way of a testamentary disposition if the contribution is made only in one calendar year and does not cause the contributor to exceed the relevant limit under subsection (1), taking into account any contributions that the contributor made before their death. Non-conforming testamentary dispositions read down (2.1) A testamentary disposition that provides for a contribution that would cause the contributor to exceed the relevant limit under subsection (1) shall be read as if the contribution is for the highest amount that would not cause the contribution to exceed that limit, and a testamentary disposition that provides for a contribution to be made in more than one calendar year after the year in which this subsection comes into force shall be read as if the contribution is to be made only in the first of those calendar years. 2003, c. 19, s. 25; 2006, c. 9, s. 46(3) (3) Subsection 405(4) of the Act is replaced by the following: Exception — nomination contestant’s contributions to own campaign (4) Contributions that do not exceed $1,000 in total by a nomination contestant out of their own funds to their own campaign as a nomination contestant do not count towards the nomination contestant’s contributions for the purposes of paragraph (1)(a.1). Contributions — candidates and leadership contestants (4.1) Subject to subsection (4.2), no candidate in a particular election and no leadership contestant in a particular leadership contest shall make a contribution out of their own funds to their own campaign. Exception — certain contributions to own campaign (4.2) The following contributions are permitted: (a) contributions that do not exceed $5,000 in total by a candidate for a particular election out of their own funds to their own campaign; and (b) contributions that do not exceed $25,000 in total by a leadership contestant in a particular leadership contest out of their own funds to their own campaign. C. 12 Contributions under subsection (1) not affected (4.3) Contributions made under subsection (4.2) do not have the effect of limiting the amounts that the candidate or leadership contestant, as the case may be, may contribute under subsection (1) to other candidates or to other leadership contestants, as the case may be. 2003, c. 19, s. 25; 2006, c. 9, s. 47 81. Section 405.1 of the Act is repealed. 2006, c. 9, s. 48(1) Canada E 82. (1) Paragraph 405.2(1)(a) of the Act is replaced by the following: (a) circumvent, or attempt to circumvent, the prohibition under subsection 404(1) or 405(4.1) or a limit set out in subsection 405(1) or (4.2) or section 405.31; or 2006, c. 9, s. 48(2) (2) Subsection 405.2(4) of the Act is replaced by the following: Prohibited agreements (4) No person or entity shall enter into an agreement for the provision for payment of goods or services, directly or indirectly, to a registered party or a candidate that includes a term that any individual will make a contribution, directly or indirectly, to a registered party, a registered association, a candidate, a leadership contestant or a nomination contestant. 83. Section 405.3 of the Act is renumbered as subsection 405.3(1) and is amended by adding the following: Exception — candidates and leadership contestants (2) Despite subsection (1), a candidate or a leadership contestant may make a contribution under subsection 405(4.2) that comes from money provided by way of a loan to the candidate or leadership contestant made in writing by a financial institution as defined in section 2 of the Bank Act at a fair market rate of interest, as long as no security is given for the loan except property of the candidate or leadership contestant, as the case may be. 84. Section 435 of the Act is amended by adding the following after subsection (1): Reduction of reimbursement (1.1) If the election expenses, as set out in the election expenses return, exceed the maximum amount that is allowed under section 422, 2013-2014 Loi électorale the amount that is provided for in subsection (1) is reduced as follows, without at any time being less than zero: (a) by one dollar for every dollar that exceeds the maximum amount by less than 5%; (b) by two dollars for every dollar that exceeds the maximum amount by 5% or more but by less than 10%; (c) by three dollars for every dollar that exceeds the maximum amount by 10% or more but by less than 12.5%; and (d) by four dollars for every dollar that exceeds the maximum amount by 12.5% or more. 85. (1) Section 465 of the Act is amended by adding the following after subsection (2): Reduction of reimbursement (2.1) If a candidate’s election expenses, as set out in his or her electoral campaign return, exceed the maximum amount that is allowed under section 440, the amount that is provided for in subsection (2) is reduced as follows: (a) by one dollar for every dollar that exceeds the maximum amount by less than 5%; (b) by two dollars for every dollar that exceeds the maximum amount by 5% or more but by less than 10%; (c) by three dollars for every dollar that exceeds the maximum amount by 10% or more but by less than 12.5%; and (d) by four dollars for every dollar that exceeds the maximum amount by 12.5% or more. (2) Section 465 of the Act is amended by adding the following after subsection (3): Reimbursement (4) If the amount that is provided for in subsection (2) is a negative amount after being reduced under subsection (2.1), the candidate’s official agent shall without delay return to the Receiver General that amount — expressed as a C. 12 Canada E positive number — up to the amount of the partial reimbursement received by the official agent under section 464. 2001, c. 21, ss. 21 and 22; 2003, c. 19, ss. 6 to 12, 14 to 34.1, 36 to 44, 46 to 48, 49(2.1) and (3) and 50 to 57; 2004, c. 24, ss. 3 to 20; 2006, c. 9, ss. 41 to 55; 2007, c. 21, ss. 34 and 35; 2011, c. 24, s. 181 86. Part 18 of the Act is replaced by the following: PART 18 FINANCIAL ADMINISTRATION DIVISION 1 GENERAL FINANCIAL PROVISIONS Contributions Prohibition — ineligible contributors 363. (1) No person or entity other than an individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act shall make a contribution to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant. Return of contributions (2) If a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant receives a contribution from an ineligible contributor, the chief agent of the registered party, the financial agent of the registered association, the official agent of the candidate or the financial agent of the nomination contestant or leadership contestant, as the case may be, shall, within 30 days after becoming aware of the ineligibility, return the contribution unused to the contributor or, if that is not possible, pay the amount of it — or, in the case of a non-monetary contribution, an amount of money equal to its commercial value — to the Chief Electoral Officer, who shall forward that amount to the Receiver General. 2013-2014 Loi électorale Provincial divisions (3) For greater certainty, contributions to and expenses of a provincial division of a registered party are contributions to and expenses of the party. Similarly, transfers of funds to or by the division are transfers to or by the party. Registered agents (4) A provincial division of a registered party may appoint registered agents, subject to any terms and conditions that the appointment specifies. This Act applies to those agents as if they were registered agents appointed by the party under subsection 396(1). Contributions — inclusions and exclusions 364. (1) Any money that is used for a nomination contestant’s, a candidate’s or a leadership contestant’s campaign out of their own funds is a contribution for the purposes of this Act. Exclusion for goods and services — registered parties, registered associations and candidates (2) A provision of goods or services is permitted and is not a contribution for the purposes of this Act if it is (a) from a registered party to an electoral district association of the party or a candidate endorsed by the party; (b) from a registered association to the registered party with which it is affiliated, another registered association of the party or a candidate endorsed by the party; (c) from a registered party or registered association to a nomination contestant or a leadership contestant in compliance with subsection 365(1); (d) from a candidate endorsed by a registered party to the party or a registered association of the party; (e) from a candidate to themselves in their capacity as a nomination contestant in respect of the same election; or (f) in the case where a writ is deemed to be withdrawn under subsection 31(3) of the Parliament of Canada Act, from a candidate in an election that is cancelled to themselves in their capacity as a candidate in respect of the general election resulting from the dissolution of Parliament. C. 12 Exclusion for funds — registered parties, registered associations and candidates (3) A transfer of funds is permitted and is not a contribution for the purposes of this Act if it is Canada E (a) from a registered party to an electoral district association of the party; (b) from a registered association to the registered party with which it is affiliated or another registered association of the party; (c) from a candidate endorsed by a registered party to the party or a registered association of the party; (d) from a candidate to themselves in their capacity as a nomination contestant in respect of the same election; or (e) in the case where a writ is deemed to be withdrawn under subsection 31(3) of the Parliament of Canada Act, from a candidate in an election that is cancelled to themselves in their capacity as a candidate in respect of the general election resulting from the dissolution of Parliament. Exclusion for funds other than trust funds — registered parties and registered associations (4) A transfer of funds, other than trust funds, is permitted and is not a contribution for the purposes of this Act if it is (a) from a registered party to a candidate endorsed by the party; or (b) from a registered association to a candidate endorsed by the registered party with which the association is affiliated. Exclusion for funds — nomination contestants, leadership contestants and registered parties (5) A transfer of funds is permitted and is not a contribution for the purposes of this Act if it is (a) from a nomination contestant of a registered party to the party, the registered association of the party that held the nomination contest or the official agent of the candidate endorsed by the party in the electoral district in which the nomination contest was held; (b) from a leadership contestant of a registered party to the party or a registered association of the party; or (c) from a registered party to a leadership contestant out of funds from a directed contribution referred to in subsection 365(3). 2013-2014 Loi électorale Exclusion — paid leave of absence (6) The provision by an employer of a paid leave of absence to an employee for the purpose of allowing the employee to be a nomination contestant or candidate is not a contribution. Exclusion — membership fees (7) The payment by an individual during a year of fees of not more than $25 per year for a period of not more than five years for membership in a registered party is not a contribution. Contribution (8) For greater certainty, the payment by or on behalf of an individual of fees to attend an annual or biennial convention or leadership convention of a particular registered party is a contribution to that party. Certain transfers prohibited 365. (1) No registered party and no electoral district association of a registered party shall provide goods or services or transfer funds to a nomination contestant or a leadership contestant, unless the goods or services are offered equally to all contestants. Definition of “directed contribution” (2) In this section, “directed contribution” means an amount that is all or part of a contribution made to a registered party and that the contributor requests in writing be transferred to a particular leadership contestant. Exception (3) Subsection (1) does not apply to a directed contribution that is transferred by the registered party to the leadership contestant mentioned in the request if the party provides, with the amount transferred, a statement in the prescribed form setting out the name and address of the contributor, the amount and date of the contribution, the amount of the directed contribution, the amount that the party is transferring and the date of the transfer. Presumption (4) The amount of a directed contribution that is to be transferred to a leadership contestant is deemed to be a contribution made by the contributor to the contestant. Issuance of receipts 366. (1) Any person who is authorized to accept contributions on behalf of a registered party, a registered association, a nomination contestant, a candidate or a leadership C. 12 Canada E contestant shall issue a receipt — of which the person shall keep a copy — for each contribution of more than $20 that they accept. Record keeping (2) If anonymous contributions of $20 or less per person are collected in response to a general solicitation at a meeting or fundraising event related to the affairs of a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant, the person authorized to accept those contributions shall record the following: (a) a description of the function at which the contributions were collected; (b) the date of the function; (c) the approximate number of people at the function; and (d) the total amount of the anonymous contributions received. Contribution limits 367. (1) Subject to subsection 373(4), no individual shall make contributions that exceed (a) $1,200 in total in any calendar year to a particular registered party; (b) $1,200 in total in any calendar year to the registered associations, nomination contestants and candidates of a particular registered party; (c) $1,200 in total to a candidate for a particular election who is not the candidate of a registered party; and (d) $1,200 in total in any calendar year to the leadership contestants in a particular leadership contest. Testamentary dispositions (2) A contribution may be made by way of a testamentary disposition if the contribution is made only in one calendar year and does not cause the contributor to exceed the relevant limit under subsection (1), taking into account any contributions that the contributor made before their death. 2013-2014 Loi électorale Non-conforming testamentary dispositions read down (3) A testamentary disposition that provides for a contribution that would cause the contributor to exceed the relevant limit under subsection (1) shall be read as if the contribution is for the highest amount that would not cause the contributor to exceed that limit, and a testamentary disposition that provides for a contribution to be made in more than one calendar year after the year in which this subsection comes into force shall be read as if the contribution is to be made only in the first of those calendar years. Attribution of certain contributions (4) For the purposes of subsection (1), a contribution to a person who presents themselves as seeking the endorsement of a particular registered party is to be treated as a contribution referred to in paragraph (1)(b) to a candidate of that party and a contribution to a person who presents themselves as seeking to be a candidate not endorsed by any registered party is to be treated as a contribution referred to in paragraph (1)(c). Exception — nomination contestant’s contributions to own campaign (5) Contributions that do not exceed $1,000 in total by a nomination contestant out of their own funds to their own campaign as a nomination contestant do not count towards the nomination contestant’s contributions for the purposes of paragraph (1)(b). Contributions — candidates and leadership contestants (6) Subject to subsection (7), no candidate in a particular election and no leadership contestant in a particular leadership contest shall make a contribution out of their own funds to their own campaign. Exception — certain contributions to own campaign (7) The following contributions are permitted: (a) contributions that do not exceed $5,000 in total by a candidate for a particular election out of their own funds to their own campaign; and (b) contributions that do not exceed $25,000 in total by a leadership contestant in a particular leadership contest out of their own funds to their own campaign. C. 12 Contributions under subsection (1) not affected (8) Contributions made under subsection (7) do not have the effect of reducing the amounts that the candidate or leadership contestant, as the case may be, may contribute under subsection (1) to other candidates or to other leadership contestants, as the case may be. Prohibition — circumventing limits Canada E 368. (1) No person or entity shall (a) circumvent, or attempt to circumvent, the prohibition under subsection 363(1) or 367(6) or a limit set out in subsection 367(1) or (7) or section 371; or (b) act in collusion with another person or entity for that purpose. Prohibition — concealing source of contribution (2) No person or entity shall (a) conceal, or attempt to conceal, the identity of the source of a contribution governed by this Act; or (b) act in collusion with another person or entity for that purpose. Prohibition — accepting excessive contributions (3) No person who is permitted to accept contributions under this Act shall knowingly accept a contribution that exceeds a limit under this Act. Prohibited agreements (4) No person or entity shall enter into an agreement for the provision for payment of goods or services, directly or indirectly, to a registered party or a candidate that includes a term that any individual will make a contribution, directly or indirectly, to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant. Prohibition — soliciting or accepting contribution 369. (1) No person or entity shall solicit or accept a contribution on behalf of a registered party, a registered association or a candidate if the person or entity makes a representation to the contributor or potential contributor that part or all of the contribution would be transferred to a person or entity other than the registered party or a candidate, a leadership contestant or an electoral district association. 2013-2014 Loi électorale Prohibition — collusion (2) No person or entity shall act in collusion with another person or entity for the purpose of circumventing the prohibition under subsection (1). Prohibition — making indirect contributions 370. (1) No individual shall make a contribution to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant that comes from money, property or the services of any person or entity that was provided to that individual for that purpose. Exception — candidates and leadership contestants (2) Despite subsection (1), a candidate or a leadership contestant may make a contribution under subsection 367(7) that comes from money provided by way of a loan to the candidate or leadership contestant made in writing by a financial institution as defined in section 2 of the Bank Act at a fair market rate of interest, as long as no security is given for the loan except property of the candidate or leadership contestant, as the case may be. Limit on cash contributions 371. No individual shall, in respect of each contribution made under this Division, contribute cash in an amount that exceeds $20. Return of contributions 372. If a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant receives a contribution made in contravention of subsection 367(1) or 368(4) or section 370 or 371, the chief agent of the registered party, the financial agent of the registered association, the official agent of the candidate or the financial agent of the nomination contestant or leadership contestant, as the case may be, shall, within 30 days after becoming aware of the contravention, return the contribution unused to the contributor or, if that is not possible, pay the amount of it — or, in the case of a non-monetary contribution, an amount of money equal to its commercial value — to the Chief Electoral Officer, who shall forward that amount to the Receiver General. Loans, Guarantees and Suretyships Ineligible lenders and guarantors 373. (1) Except as permitted under this section, no person or entity shall (a) make a loan to a registered party or a registered association; C. 12 Canada E (b) make a loan to a nomination contestant, a candidate or a leadership contestant in relation to the contestant’s or candidate’s campaign; or (c) guarantee a loan referred to in paragraph (a) or (b). Ineligible borrowers (2) Except if the loan is permitted under this section, no registered agent of a registered party and no financial agent of a registered association shall borrow money on behalf of the party or association, and no official agent of a candidate and no financial agent of a nomination contestant or of a leadership contestant shall borrow money for the purposes of the candidate’s or contestant’s campaign. Exception — financial institutions (3) A financial institution as defined in section 2 of the Bank Act may in writing make a loan referred to in subsection (1) at a fair market rate of interest. Exception — individuals (4) An individual who is a Canadian citizen or is a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act may in writing make a loan referred to in subsection (1) or guarantee such a loan. However, the total of the following amounts shall not at any time exceed the individual’s relevant contribution limit set out in paragraphs 367(1)(a) to (d), subsection 367(5) and paragraphs 367(7)(a) and (b): (a) the amounts of the individual’s contributions, (b) the amounts of the individual’s loans made in the relevant contribution period, not including any amount that has been repaid in the calendar year in which the loan was made, and (c) the amounts guaranteed by the individual in the relevant contribution period, not including any amount for which the individual has ceased to be liable in the calendar year in which the guarantee was given. Exception — certain loans (5) A loan may be made in writing (a) by a registered party to a registered association of the party or a candidate endorsed by the party; or 2013-2014 Loi électorale (b) by a registered association to the registered party with which it is affiliated, another registered association of the party or a candidate endorsed by the party. Exception — certain guarantees and suretyships (6) A registered party or registered association may in writing guarantee a loan made in writing to a party, association or candidate to which it itself is permitted to make a loan under subsection (5). Prohibition — making indirect loans 374. No individual shall make a loan to a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant that is made possible by money, property or the services of any person or entity that was provided to that individual for that purpose. Expenses Electoral campaign expenses 375. An electoral campaign expense of a candidate is an expense reasonably incurred as an incidence of the election, including (a) an election expense; (b) a personal expense; and (c) any fees of the candidate’s auditor, and any costs incurred for a recount of votes cast in the candidate’s electoral district, that have not been reimbursed by the Receiver General. Election expenses 376. (1) An election expense is any of the following: (a) any cost incurred, or non-monetary contribution received, by a registered party or a candidate, to the extent that the property or service that the cost was incurred for or that was received as a non-monetary contribution is used to directly promote or oppose a registered party, its leader or a candidate during an election period; and (b) any acceptance by a registered party or a candidate of a provision of goods or services that is permitted under subsection 364(2), to the extent that the goods or services are used to directly promote or oppose a registered party, its leader or a candidate during an election period. C. 12 Exclusions — certain fundraising and nominations (2) Expenses for a fundraising activity and expenses to directly promote the nomination of a person as a candidate or the selection of a person as leader of a registered party, other than expenses referred to in paragraphs (3)(a) and (b) that are related to such fundraising and promotional activities, are not election expenses under subsection (1). Inclusions (3) An election expense referred to in subsection (1) includes a cost incurred for, a nonmonetary contribution in relation to, or a provision of goods and services in relation to, Canada E (a) the production of advertising or promotional material; (b) the distribution, broadcast or publication of such material in any media or by any other means during the election period, including by the use of a capital asset; (c) the payment of remuneration and expenses to or on behalf of a person for their services as an official agent or registered agent or in any other capacity; (d) securing a meeting space or the supply of light refreshments at meetings; (e) any product or service provided by a government, a Crown corporation or any other public agency; and (f) the conduct of election surveys or other surveys or research during an election period. Definition of “cost incurred” (4) In subsection (1), “cost incurred” means an expense that is incurred by a registered party or a candidate, whether it is paid or unpaid. Contributions for ticketed fundraising functions 377. If a fundraising activity is held for the primary purpose of soliciting a monetary contribution for a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant by way of selling a ticket, the amount of the monetary contribution received is the difference between the price of the ticket and the fair market value of what the ticket entitles the bearer to obtain. 2013-2014 Personal expenses — candidate Loi électorale 378. (1) A candidate’s personal expenses include (a) travel and living expenses; (b) childcare expenses; (c) expenses relating to the provision of care for a person with a physical or mental incapacity for whom the candidate normally provides such care; and (d) in the case of a candidate who has a disability, additional expenses that are related to the disability. Categories and maximums (2) The Chief Electoral Officer may establish categories of personal expenses and fix maximum amounts that may be incurred for expenses in each category. Costs related to candidate’s representatives 379. Any expenses of a candidate that are incurred to remunerate the candidate’s representatives referred to in subsection 136(1) or 237.1(2) are deemed to be personal expenses of the candidate. Evidence of payment — $50 or more 380. (1) If an expense of $50 or more was incurred under this Act by or on behalf of a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant and paid by an agent or other person authorized under this Act to pay such an expense, the agent or other person shall keep a copy of the invoice prepared by the person who provided the good or service to which the expense relates setting out the nature of the expense together with proof that it was paid. Evidence of payment — under $50 (2) If an expense of less than $50 was incurred and paid as described in subsection (1), the person who made the payment shall keep a record of the nature of the expense together with proof that it was paid. Petty expenses 381. (1) A person may pay a petty expense incurred for office supplies, postage, courier services and other incidental expenses under the written authorization of (a) a registered agent of a registered party, as an expense incurred on behalf of the registered party; C. 12 Canada E (b) an electoral district agent of a registered association, as an expense incurred on behalf of the association; (c) the financial agent of a nomination contestant, as a nomination campaign expense; (d) the official agent of a candidate, as an electoral campaign expense for the candidate; or (e) a leadership campaign agent of a leadership contestant, as a leadership campaign expense. Authorized maximum (2) The written authorization referred to in subsection (1) shall specify a maximum amount for the total of petty expenses that the person is authorized to pay. Statement and evidence of payment (3) A person who is authorized to pay a petty expense shall provide the agent who authorized it with a statement of payments that the person made and the documentation referred to in section 380 within three months after (a) in the case of a petty expense incurred on behalf of a registered party, the day on which it is incurred; (b) in the case of a petty expense incurred on behalf of a registered association, the day on which it is incurred; (c) in the case of a petty expense incurred on behalf of a nomination contestant, the day on which it is incurred; (d) in the case of a petty expense incurred on behalf of a candidate, polling day; and (e) in the case of a petty expense incurred on behalf of a leadership contestant, the day on which it is incurred. Prohibition (4) No person who is authorized to pay petty expenses shall pay, in total, more than the maximum amount of petty expenses that they are authorized to pay. 2013-2014 Publication of electoral campaign returns and election expenses returns Loi électorale 382. (1) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, publish the original election expenses returns of registered parties and electoral campaign returns of candidates and any corrected or revised versions of those returns (a) in the case of an original return, within one year after the issue of a writ for an election; (b) in the case of a corrected or revised version of a return, as soon as feasible after he or she receives it; and (c) in the case of a document referred to in subsection 477.59(10), (11), (12) or (15), or a corrected or revised version of such a document, as soon as feasible after he or she receives it. Publication of financial transactions returns (2) The Chief Electoral Officer shall publish the following, as soon as feasible after receiving them, in the manner that he or she considers appropriate: (a) the financial transactions returns of registered parties and registered associations, and any corrected or revised versions of those returns; (b) the nomination campaign returns of nomination contestants, any document referred to in subsection 476.75(10), (11), (12) or (15), and any corrected or revised versions of those returns or documents; and (c) the leadership campaign returns of leadership contestants, any document referred to in subsection 478.8(10), (11), (12) or (15), any corrected or revised versions of those returns or documents, the returns in respect of contributions required under section 478.81, and any statements containing information with respect to contributions referred to in paragraph 478.3(2)(d). Summary of return on candidates’ election expenses (3) As soon as feasible after receiving an electoral campaign return, any document referred to in subsection 477.59(10), (11), (12) or (15) or any corrected or revised version of those returns or documents for each candidate in an electoral district, the Chief Electoral Officer shall, in the manner that he or she considers appropriate, publish a summary report that C. 12 Canada E includes the maximum election expenses allowed for the electoral district and, for each candidate, (a) the total election expenses; (b) the total personal expenses; (c) the number of contributors and the total amount of contributions received; (d) the name of the official agent; (e) the name of the auditor; and (f) if applicable, an indication that the auditor’s report on a return was qualified. Publication of return of deregistered parties (4) As soon as feasible after receiving a financial transactions return under subparagraph 420(a)(i) from a deregistered political party, the Chief Electoral Officer shall publish it in the manner that he or she considers appropriate. Delivery to returning officers 383. (1) The Chief Electoral Officer shall, as soon as feasible after receiving the documents referred to in subsection 477.59(1) for an electoral district, deliver a copy of them to the returning officer for the electoral district. Public availability (2) A returning officer who receives documents under subsection (1) shall, on request, make them available for six months for public inspection at any reasonable time. Copies may be obtained for a fee of up to $0.25 per page. Retention (3) A returning officer who receives documents under subsection (1) shall retain them for three years, or any shorter period that the Chief Electoral Officer considers appropriate, after the end of the six-month period mentioned in subsection (2). Inflation Adjustment Factor Inflation adjustment factor 384. Before April 1 in each year, the Chief Electoral Officer shall cause to be published in the Canada Gazette an inflation adjustment factor that is in effect for a period of one year beginning on that date. It shall be a fraction with (a) a numerator that is the annual average Consumer Price Index, as published by Statistics Canada under the authority of the 2013-2014 Loi électorale Statistics Act, for the calendar year immediately before that date, calculated on the basis of 1992 being equal to 100; and (b) a denominator that is 108.6, which is the annual average Consumer Price Index, as published by Statistics Canada under the authority of the Statistics Act, for 1998, calculated on the basis of 1992 being equal to 100. DIVISION 2 POLITICAL PARTIES Subdivision a Registration of Political Parties Application for Registration Application for registration 385. (1) The leader of a political party may apply to the Chief Electoral Officer for the political party to become a registered party. Contents of application (2) The application for registration shall include (a) the political party’s full name; (b) the party’s short-form name, or its abbreviation, if any, that is to be shown in election documents; (c) the party’s logo, if any; (d) the name and address of the party’s leader and a copy of the party’s resolution to appoint the leader, certified by the leader and another officer of the party; (e) the address of the party’s office where records are maintained and to which communications may be addressed; (f) the names and addresses of the party’s officers and their signed consent to act in that capacity; (g) the name and address of the party’s auditor and their signed consent to act in that capacity; (h) the name and address of the party’s chief agent and their signed consent to act in that capacity; C. 12 Canada E (i) the names and addresses of 250 electors and their declarations in the prescribed form that they are members of the party and support the party’s application for registration; and (j) the leader’s declaration in the prescribed form that, having considered all of the factors — including those described in subsection 521.1(5) — relevant to determining the party’s purposes, one of the party’s fundamental purposes is to participate in public affairs by endorsing one or more of its members as candidates and supporting their election. Additional information (3) To confirm that the purpose referred to in paragraph (2)(j) is one of the party’s fundamental purposes, the Chief Electoral Officer may ask the party’s leader to provide any relevant information, including information about the factors described in subsection 521.1(5). Withdrawal of application 386. A leader who has made an application under subsection 385(1) may withdraw it at any time before registration by sending a signed request to that effect to the Chief Electoral Officer. Eligibility for registration 387. A political party whose leader has made an application under subsection 385(1) becomes eligible for registration if (a) its name, short-form name, abbreviation or logo does not (i) so resemble the name, short-form name, abbreviation or logo of a registered party or an eligible party that it would, in the Chief Electoral Officer’s opinion, likely be confused with it, or (ii) include the word “independent” or a word that so resembles “independent” that it would, in the Chief Electoral Officer’s opinion, likely be confused with it; (b) the party has at least three officers in addition to its leader and has appointed a chief agent and an auditor; and 2013-2014 Loi électorale (c) the Chief Electoral Officer is satisfied that the party has provided the information required under subsection 385(2) and that the information is accurate. Preservation of name 388. In the period of 30 days after the deregistration of a political party, (a) no application for another political party to become a registered party shall be accepted — and no report under section 405 is effective — if the application or report would permit another political party to use a name, short-form name, abbreviation or logo that would, in the Chief Electoral Officer’s opinion, likely be confused with that of the deregistered party; and (b) if a new application is made for the registration of the deregistered party under the name, short-form name, abbreviation or logo that it had at the time of its deregistration, the Chief Electoral Officer shall not refuse the application on the ground that it does not comply with subparagraph 387(a)(i). Notification of eligibility 389. (1) The Chief Electoral Officer shall, as soon as feasible after the day on which the application is received, inform the leader of a political party who has applied for the party to become registered whether or not the party is eligible for registration under section 387. If the party is not eligible, the Chief Electoral Officer shall also indicate which of that section’s requirements have not been met. Loss of eligibility (2) A political party whose leader has been informed under subsection (1) that it is eligible loses its eligibility if (a) it contravenes any of section 391, subsection 395(1), sections 399 to 402, subsections 405(1), (3) and (4) and 406(1) and section 407; (b) one of its officers is not eligible under subsection 395(2) and the party has not complied with subsections 395(3) and (4); (c) its chief agent is not eligible under section 397 and the party has not complied with section 400; or C. 12 Canada E (d) its auditor is not eligible under section 398 and the party has not complied with section 400. Registration 390. (1) An eligible party becomes a registered party if it has at least one candidate whose nomination has been confirmed for an election and its application to become registered was made at least 60 days before the issue of the writ or writs and has not been withdrawn. Late application (2) An eligible party whose application was made after the 60 days referred to in subsection (1) becomes a registered party for the next general election — or any by-election that precedes it — if it satisfies the requirements of that subsection for that election. Notification (3) The Chief Electoral Officer shall, as soon as feasible after the end of the 48-hour period following the close of nominations, (a) inform the leader of an eligible party that meets the requirements of subsection (1) that the party has been registered; and (b) in the case of a general election, inform the leader of an eligible party that does not meet the requirements of subsection (1) that the party has not been registered. Loss of eligibility (4) An eligible party, other than one referred to in subsection (2), loses its eligibility on being informed under paragraph (3)(b) that it has not been registered. Eligible party deemed registered (5) For the purposes of sections 363, 367, 376, 430, 437 and 444, an eligible party that becomes a registered party under subsection (1) is deemed to have been registered from the day of the issue of the writ or writs. Report on agents of eligible parties 391. An eligible party shall, within 30 days after being informed under subsection 389(1) that it is eligible, provide the Chief Electoral Officer with a written report, certified by its leader or chief agent, containing the name and 2013-2014 Loi électorale address of any person appointed as its registered agent and any terms and conditions to which the appointment is subject. The Chief Electoral Officer shall, on the registration of the eligible party, register that information in the registry of political parties. Statement of assets and liabilities 392. Within six months after becoming a registered party, the registered party shall provide the Chief Electoral Officer with (a) a statement, prepared in accordance with generally accepted accounting principles, of its assets and liabilities, including any surplus or deficit, as of the day before the effective date of the registration; (b) a report on that statement made by the registered party’s auditor to its chief agent that contains the auditor’s opinion as to whether that statement presents fairly and in accordance with generally accepted accounting principles the information on which it is based; and (c) a declaration in the prescribed form by the registered party’s chief agent that the statement is complete and accurate. Annual fiscal period 393. (1) The fiscal period of a registered party is the calendar year. Adjustment of fiscal period (2) Without delay after becoming registered, a political party shall, if necessary, adjust its fiscal period so that it ends at the end of the calendar year. The adjusted fiscal period shall not be less than six months or more than 18 months. Registry of political parties 394. The Chief Electoral Officer shall maintain a registry of political parties that contains the information referred to in paragraphs 385(2)(a) to (h) and subsections 396(2) and 418(2). Officers, Registered Agents, Auditors and Members Minimum number of officers 395. (1) Subject to subsection (3), a registered party and an eligible party shall have at least three officers in addition to the leader of the party. C. 12 Eligibility — officer (2) Only a person who is an elector and whose ordinary residence is in Canada is eligible to be an officer of a registered party or an eligible party. Appointment of replacement (3) In the event of the death, incapacity, resignation or ineligibility of an officer of a registered party or eligible party, or the revocation of the appointment of one, the party shall, if the remaining number of officers is less than four, appoint a replacement within 30 days. Report of appointment (4) Within 30 days after the day on which the replacement is appointed, the registered party or eligible party shall inform the Chief Electoral Officer of the appointment by providing a report under subsection 405(1). Registered agents 396. (1) A registered party may appoint persons to act as its registered agents, subject to any terms and conditions that the appointment specifies. Report of appointment (2) Within 30 days after the day on which a registered agent is appointed, the registered party shall provide the Chief Electoral Officer with a written report, certified by its leader or chief agent, that includes the registered agent’s name and address and any terms and conditions to which the appointment is subject. The Chief Electoral Officer shall register that information in the registry of political parties. Agents — corporations 397. (1) A corporation incorporated under the laws of Canada or a province is eligible to be Canada E (a) a chief agent or a registered agent of a registered party; or (b) a chief agent or an agent of an eligible party. Agents — ineligibility (2) The following persons are ineligible to be a chief agent, a registered agent or an agent: (a) an election officer or a member of the staff of a returning officer; (b) a candidate; (c) an auditor appointed as required by this Act; (d) subject to subsection (1), a person who is not an elector; (e) an undischarged bankrupt; and 2013-2014 Loi électorale (f) a person who does not have full capacity to enter into contracts in the province in which the person ordinarily resides. Auditor — eligibility 398. (1) Only the following are eligible to be an auditor for a registered party or an eligible party: (a) a person who is a member in good standing of a corporation, association or institute of professional accountants; or (b) a partnership of which every partner is a member in good standing of a corporation, association or institute of professional accountants. Auditor — ineligibility (2) The following persons are ineligible to be an auditor: (a) an election officer or a member of the staff of a returning officer; (b) a candidate or their official agent; (c) an officer of a registered party or an eligible party; (d) a chief agent of a registered party or an eligible party; (e) a registered agent of a registered party; (f) an electoral district agent of a registered association; (g) a nomination contestant or their financial agent; (h) a leadership contestant or their leadership campaign agent; and (i) a financial agent of a registered third party. Consent 399. A registered party and an eligible party shall obtain from its officers, chief agent and auditor, on appointment, their signed consent to act in that capacity. Replacement of chief agent or auditor 400. (1) In the event of the death, incapacity, resignation or ineligibility of its chief agent or auditor, or the revocation of the appointment of one, a registered party or eligible party shall without delay appoint a replacement. C. 12 Report of appointment (2) Within 30 days after the day on which the replacement is appointed, the registered party or eligible party shall inform the Chief Electoral Officer of the appointment by providing a report under subsection 405(1). Only one chief agent and auditor 401. A registered party or eligible party shall have no more than one chief agent and one auditor at a time. Minimum number of members 402. A registered party and an eligible party shall have at least 250 members who are electors. Prohibition — officer 403. (1) No person who is ineligible to be an officer of a registered party or an eligible party shall act in that capacity. Prohibition — agent (2) No person who is ineligible to be a chief agent or registered agent of a registered party or an eligible party shall act in that capacity. Prohibition — auditor (3) No person who is ineligible to be an auditor of a registered party or an eligible party shall act in that capacity. Prohibition — fundamental purpose 404. (1) Subject to subsection (2), no person shall act or continue to act as an officer of a registered party or an eligible party if Canada E (a) they know that the party does not have as one of its fundamental purposes participating in public affairs by endorsing one or more of its members as candidates and supporting their election; and (b) the party has not made an application for deregistration under section 414. Exception (2) A person referred to in subsection (1) may sign an application for deregistration under section 414. Changes in Information Concerning Parties Changes in information 405. (1) Within 30 days after the day on which there is a change in the information in respect of a registered party or an eligible party in the registry of political parties, the party shall 2013-2014 Loi électorale report the change to the Chief Electoral Officer in writing. The report shall be certified by the leader of the party. New name, abbreviation or logo (2) The report of a change in the information referred to in paragraphs 385(2)(a) to (c) shall include a copy of the resolution of the party to make the change. If the changed information complies with subparagraph 387(a)(i) or (ii), the change is deemed to be effective as of (a) the day after polling day, in the case of a report made during an election period; or (b) the day on which the report was made, in any other case. New leader (3) The report of a change of leader for a party shall include a copy of the resolution of the party to appoint the new leader, certified by the new leader and another officer of the party. New officer, chief agent or auditor (4) If the report involves the replacement of an officer, the chief agent or the auditor, it shall include a copy of the signed consent referred to in section 399. Registration of change (5) The Chief Electoral Officer shall enter any change in the information referred to in this section in the registry of political parties. Entry in registry of electoral district associations (6) The Chief Electoral Officer shall enter any change in the information referred to in subsection (2) in the registry of electoral district associations. Confirmation of information at general election 406. (1) A registered party and an eligible party shall, not later than 10 days after the issue of the writs for a general election, provide the Chief Electoral Officer with (a) a statement certified by its leader confirming the validity of the information concerning the party in the registry of political parties; or (b) if there is a change in that information, the report of the change made under subsection 405(1). Endorsement of candidates (2) If the leader of a registered party or eligible party designates representatives to endorse candidates at a general election, the C. 12 Canada E registered party or eligible party shall include with the statement or report referred to in subsection (1) a statement certified by its leader that sets out the names of the designated representatives. Confirmation of registration yearly 407. (1) On or before June 30 of every year, a registered party and an eligible party shall provide the Chief Electoral Officer with (a) a statement certified by its leader confirming the validity of the information concerning the party in the registry of political parties; and (b) if there is a change in that information, the report of the change made under subsection 405(1). Confirmation of members (2) On or before June 30 of every third year, beginning in 2016, a registered party and an eligible party shall provide the Chief Electoral Officer with the names and addresses of 250 electors and their declarations in the prescribed form that they are members of the party. Declaration of leader (3) On or before June 30 of every year, a registered party and an eligible party shall provide the Chief Electoral Officer with a declaration in the prescribed form by the leader that, having considered all of the factors relevant to determining the party’s purposes — including those described in subsection 521.1(5) — one of the party’s fundamental purposes is as described in paragraph 385(2)(j). Prohibition — false or misleading information (leader) 408. (1) No leader of a political party shall provide the Chief Electoral Officer with information under section 385 that the leader knows is false or misleading. Prohibition — false or misleading information (party) (2) No registered party and no eligible party shall provide the Chief Electoral Officer with information under any of sections 405 to 407 that it knows is false or misleading. 2013-2014 Loi électorale Prohibition — certification by leader (3) No leader of a registered party or of an eligible party shall certify, under any of sections 405 to 407, a report or statement that they know contains false or misleading information. Prohibition — leader’s declaration (4) No leader of a political party shall make a declaration referred to in section 385, 405 or 407 that they know is false or misleading. Prohibition — member’s declaration (5) No member of a political party shall make a declaration referred to in section 385 or 407 that they know is false or misleading. Deregistration of Registered Parties Deregistration — no candidates 409. The Chief Electoral Officer shall, effective on the expiry in a general election of the period for the confirmation of nominations under subsection 71(1), deregister a registered party that, at that time, has not endorsed a candidate in that general election. Deregistration — officers or members 410. (1) If the Chief Electoral Officer is not satisfied that a registered party is in compliance with subsection 395(1) or section 402, he or she shall, in writing, notify the party that it is required to (a) show its compliance with subsection 395(1) within 60 days after the day on which the party receives the notice; or (b) show its compliance with section 402 within 90 days after the day on which the party receives the notice. Extension (2) If the Chief Electoral Officer is satisfied that the party has made reasonable efforts to comply with subsection 395(1) or section 402 within the time set out in the notice, he or she may, in writing, notify the party that it has another period of up to 60 or 90 days, as the case may be, in which to comply. Deregistration (3) The Chief Electoral Officer shall deregister a registered party if it fails to comply with a notice under subsection (1) or (2), as the case may be. C. 12 Notice of deregistration 411. The Chief Electoral Officer shall give notice of a deregistration under section 409 or 410 to the registered party and its chief agent and of the resulting deregistration under section 417 to the registered associations and their financial agents. Deregistration — failure to provide documents 412. The Chief Electoral Officer may deregister a registered party if the party fails to provide Canada E (a) any of the documents referred to in section 392; (b) a report under subsection 396(2) concerning the appointment of a registered agent; (c) any of the documents referred to in subsection 400(2) or 405(1) or (4) with respect to a replacement of its auditor or chief agent; (d) either of the documents referred to in subsections 405(1) and (3) with respect to a change of its leader; (e) a report in accordance with subsection 405(2) of a change in the registered information on its name, short-form name, abbreviation or logo mentioned in paragraphs 385(2)(a) to (c); (f) a report under subsection 405(1) concerning a change in any other registered information; (g) confirmation under subsection 406(1) or section 407 of the validity of the registered information; (h) a report that is required to be filed under subsection 476.1(1) by the registered party; or (i) a statement that is required under subsection 478.1(1) or (2). Deregistration — failure to file return and auditor’s report 413. The Chief Electoral Officer may deregister a registered party if its chief agent fails (a) to provide him or her with a document for a fiscal year in accordance with subsection 432(1); or (b) to provide him or her with a document for a general election in accordance with subsection 437(1). 2013-2014 Loi électorale Voluntary deregistration 414. On application, other than during the election period of a general election, by a registered party to become deregistered, signed by the leader and any two officers of the party, the Chief Electoral Officer may deregister the party. Procedure for non-voluntary deregistration 415. (1) If the Chief Electoral Officer believes on reasonable grounds that a registered party, its leader, its chief agent or one of its other officers has omitted to perform any obligation referred to in section 412 or 413, the Chief Electoral Officer shall, in writing, notify the party and any of its officers who are named in the registry of political parties that the party or officer must (a) rectify the omission by the discharge of that obligation, (i) within 5 days after receipt of the notice, in the case of a failure to comply with subsection 406(1), or (ii) within 30 days after receipt of the notice, in any other case; or (b) satisfy the Chief Electoral Officer that the omission was not the result of negligence or a lack of good faith. Extension or exemption (2) If paragraph (1)(b) applies, the Chief Electoral Officer may amend the notice by (a) exempting, in whole or in part, the recipients of the notice from complying with the obligations referred to in section 412 or 413; or (b) specifying a period for compliance with the obligations referred to in subparagraph (1)(a)(i) or (ii), as the case may be. Deregistration (3) The Chief Electoral Officer may deregister a registered party if its leader, its chief agent or one of its officers fails to comply with a notice referred to in subsection (1) or with a notice amended under subsection (2). Notice of deregistration 416. (1) If the Chief Electoral Officer proposes to deregister a registered party under section 414 or subsection 415(3), he or she shall, in writing, so notify the party and its registered associations. C. 12 Date of deregistration (2) The notice shall specify the effective date of the deregistration, which shall be at least 15 days after the day on which the notice is sent. Proof of service (3) The notice shall be sent by registered mail or by a method of courier service that provides proof of mailing, a record while in transit and a record of delivery. Effect of deregistration of registered party 417. If a registered party is deregistered, its registered associations are also deregistered. Notice of deregistration 418. (1) The Chief Electoral Officer shall without delay cause a notice of the deregistration of a registered party and of its registered associations to be published in the Canada Gazette. Entry of deregistration in registry of political parties (2) The Chief Electoral Officer shall indicate the deregistration of the party in the registry of political parties. Continuation of registered status for limited purpose 419. A registered party that is deregistered continues to have the obligations of a registered party for the purpose of section 420. Fiscal period and returns 420. The chief agent of a deregistered political party shall, within six months after the day of its deregistration, provide the Chief Electoral Officer with Canada E (a) the documents referred to in subsection 432(1) for (i) the portion of its current fiscal period ending on the day of its deregistration, and (ii) any earlier fiscal period for which those documents have not already been provided under that subsection; and (b) the documents referred to in subsection 437(1), for any general election for which those documents have not already been provided under that subsection. Merger of Registered Parties Application for merger 421. (1) Two or more registered parties may, at any time other than during the period beginning 30 days before the issue of a writ for an election and ending on polling day, apply to the Chief Electoral Officer to become a merged registered party. 2013-2014 Contents Loi électorale (2) An application to merge two or more registered parties shall (a) be certified by the leaders of the merging parties; (b) be accompanied by a resolution from each of the merging parties approving the proposed merger; and (c) contain the information required from a political party to become a registered party, except for the information referred to in paragraph 385(2)(i). Registration for eligible merged parties 422. (1) The Chief Electoral Officer shall amend the registry of political parties by replacing the names of the merging parties with the name of the merged party if (a) the application for the merger was not made in the period referred to in subsection 421(1); and (b) he or she is satisfied that (i) the merged party is eligible for registration under this Act, and (ii) the merging parties have discharged their obligations under this Act, including their obligations to report on their financial transactions and their election expenses and to maintain valid and up-to-date information concerning their registration. Notice (2) The Chief Electoral Officer shall notify the officers of the merging parties in writing whether the registry of political parties is to be amended under subsection (1). Notice in Canada Gazette (3) If the Chief Electoral Officer amends the registry of political parties, he or she shall cause to be published in the Canada Gazette a notice that the names of the merging parties have been replaced in the registry with the name of the merged party. C. 12 Effective date of merger 423. (1) A merger of registered parties takes effect on the day on which the Chief Electoral Officer amends the registry of political parties under subsection 422(1). Consequences of merger (2) On the merger of two or more registered parties, Canada E (a) the merged party is the successor of each merging party; (b) the merged party becomes a registered party; (c) the assets of each merging party are transferred to the merged party; (d) the merged party is responsible for the liabilities of each merging party; (e) the merged party is responsible for the obligations of each merging party to report on its financial transactions and election expenses for any period before the merger took effect; (f) the merged party replaces a merging party in any proceedings, whether civil, penal or administrative, by or against the merging party; and (g) any decision of a judicial or quasijudicial nature involving a merging party may be enforced by or against the merged party. Effect of merger on registered associations Returns (3) On the merger of registered parties, any registered association of a merging party is deregistered and, despite paragraph 447(c), may transfer goods or funds to the merged party or a registered association of the merged party in the six months immediately after the merger. Any such transfer is not a contribution for the purposes of this Act. 424. Within six months after a merger (a) each of the merging parties shall provide the Chief Electoral Officer with the documents referred to in subsection 432(1) for (i) the portion of its current fiscal period that ends on the day before the day on which the merger takes effect, and 2013-2014 Loi électorale (ii) any earlier fiscal period for which those documents have not been provided; and (b) the merged party shall provide the Chief Electoral Officer with (i) a statement, prepared in accordance with generally accepted accounting principles, of its assets and liabilities, including any surplus or deficit, at the date of the merger, (ii) a report on that statement made by the merged party’s auditor to its chief agent that contains the auditor’s opinion as to whether that statement presents fairly and in accordance with generally accepted accounting principles the information on which it was based, and (iii) a declaration in the prescribed form by the chief agent of the merged party that the statement is complete and accurate. Subdivision b Financial Administration of Registered Parties General Duty of chief agent 425. The chief agent of a registered party is responsible for administering its financial transactions and for reporting on them in accordance with this Act. Prohibition — paying expenses 426. (1) No person or entity, other than a registered agent of a registered party or a person authorized under subsection 381(1), shall pay the registered party’s expenses. Prohibition — incurring expenses (2) No person or entity, other than a registered agent of a registered party, shall incur the registered party’s expenses. Prohibition — accepting contributions, borrowing (3) No person or entity, other than a registered agent of a registered party, shall accept contributions to the registered party or borrow money on its behalf. Prohibition — accepting or providing goods, services or funds (4) No person or entity, other than a registered agent of a registered party, shall, on behalf of the registered party, (a) accept a provision of goods or services, or a transfer of funds, if the provision or transfer is permitted under section 364; or C. 12 Canada E (b) provide goods or services, or transfer funds, if the provision or transfer is permitted under that section. Recovery of Claims for Debts Claim for payment 427. A person who has a claim to be paid for a debt of a registered party shall send the invoice or other document evidencing the claim to the registered party or one of its registered agents. Payment within three years 428. If a claim for an expense is evidenced by an invoice or other document that has been sent under section 427, the claim shall be paid within three years after the day on which payment of it is due. Proceedings to recover payment 429. A person who has sent an invoice or other document evidencing a claim under section 427 may commence proceedings in a court of competent jurisdiction to recover any unpaid amount (a) at any time, if the registered agent refuses to pay that amount or disputes that it is payable; or (b) after the end of the period referred to in section 428, in any other case. Maximum Election Expenses Maximum election expenses 430. (1) The maximum amount that is allowed for election expenses of a registered party for an election is the product of (a) $0.735 multiplied by the number of names on the preliminary lists of electors for electoral districts in which the registered party has endorsed a candidate or by the number of names on the revised lists of electors for those electoral districts, whichever is greater, and (b) the inflation adjustment factor published by the Chief Electoral Officer under section 384 that is in effect on the date of the issue of the writ or writs for the election. 2013-2014 Election period longer than 37 days Loi électorale (2) If an election period is longer than 37 days, then the maximum amount calculated under subsection (1) is increased by adding to it the product of (a) one thirty-seventh of the maximum amount calculated under subsection (1), and (b) the number of days in the election period minus 37. Amounts not included in election expenses (3) For the purpose of subsections (1) and (2), an election expense of a registered party does not include (a) a transfer made by or on behalf of it to candidates in the election; or (b) an expense incurred by it through a registered agent, or person authorized under subsection 381(1), who was not acting within the scope of the registered agent’s authority. Prohibition — election expenses more than maximum 431. (1) No chief agent of a registered party shall incur election expenses on the party’s behalf of a total amount of more than the maximum amount calculated under section 430. Prohibition — collusion (2) No registered party and no third party, as defined in section 349, shall act in collusion with each other for the purpose of circumventing the maximum amount referred to in subsection (1). Financial Reporting Financial transactions return 432. (1) For each fiscal period of a registered party, its chief agent shall provide the Chief Electoral Officer with (a) a financial transactions return, in the prescribed form, on the registered party’s financial transactions; (b) the auditor’s report on the return made under subsection 435(1); and (c) a declaration in the prescribed form by the chief agent that the return is complete and accurate. Contents of return (2) A financial transactions return shall set out (a) the total amount of contributions received by the registered party; C. 12 Canada E (b) the number of contributors; (c) the name and address of each contributor who made contributions of a total amount of more than $200 to the registered party, that total amount, as well as the amount of each of those contributions and the date on which the party received it; (d) the name and address of each contributor who has made a contribution to the registered party that includes a directed contribution as defined in subsection 365(2), the amount of the contribution, the amount of the directed contribution and the date on which the party received it; (e) a statement of the registered party’s assets and liabilities and any surplus or deficit in accordance with generally accepted accounting principles, including a statement of (i) claims that are the subject of proceedings under section 429, and (ii) unpaid claims, including those resulting from loans made to the registered party under section 373; (f) a statement of the registered party’s revenues and expenses in accordance with generally accepted accounting principles; (g) a statement, for each electoral district, of the commercial value of goods or services provided and of funds transferred by the registered party to a candidate or the electoral district association; (h) a statement of each amount transferred to a leadership contestant out of a directed contribution as defined in subsection 365(2), the information referred to in paragraph (d) with respect to the contributor and the name of the leadership contestant to whom the amount has been transferred; (i) a statement of the commercial value of goods or services provided and of funds transferred to the registered party from any of its registered associations, a nomination contestant, a candidate or a leadership contestant; 2013-2014 Loi électorale (j) a return for election expenses incurred for each by-election during the fiscal period that sets out (i) a statement of expenses incurred by the registered party, whether paid or unpaid, including a statement of expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provider as defined in that section, that indicates the name of that provider and the amount of those expenses, and (ii) a statement of non-monetary contributions used by it; (k) a statement of the terms and conditions of each loan made to the registered party under section 373, including the amount of the loan, the interest rate, the lender’s name and address, the dates and amounts of repayments of principal and payments of interest and, if there is a guarantor, the guarantor’s name and address and the amount guaranteed; and (l) a statement of contributions received by the registered party but returned in whole or in part to the contributors or otherwise dealt with in accordance with this Act. Report (3) If there is any amendment to the information in a statement referred to in paragraph (2)(k), including with respect to the giving of a guarantee or suretyship, then the registered party’s chief agent shall without delay provide the Chief Electoral Officer with a report on the amendment in the prescribed form. Publication (4) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, publish the information in a statement referred to in paragraph (2)(k) and any report provided under subsection (3) as soon as feasible after receiving the information or report. Period for providing documents (5) The documents referred to in subsection (1) shall be provided to the Chief Electoral Officer within six months after the end of the fiscal period. Statement of unpaid claims (6) The statement of unpaid claims referred to in subparagraph (2)(e)(ii) shall include information indicating C. 12 Canada E (a) each unpaid claim in the statement for the previous fiscal period that has been paid in full since that statement was provided; and (b) each claim that remains unpaid 18 months after the day on which it was due and each claim that remains unpaid 36 months after the day on which it was due. Unpaid claims — 18 months or more (7) The statement shall include the following information concerning claims referred to in paragraph (6)(b): (a) whether any part of the unpaid amount is disputed and, if so, what steps the parties have taken to resolve the dispute; (b) whether the claim is the subject of proceedings under section 429; (c) whether the unpaid amount of a loan is the subject of proceedings to secure its payment, or of a dispute as to the amount that was to be paid or the amount that remains unpaid; (d) whether the parties have agreed on a repayment schedule and, if so, whether repayments are being made according to the schedule; (e) whether the unpaid amount has been written off by the creditor as an uncollectable debt in accordance with the creditor’s normal accounting practices; and (f) any other relevant information that could help explain why the amount is unpaid. Quarterly returns 433. (1) If a registered party’s candidates for the most recent general election received at that election at least 2% of the number of valid votes cast, or at least 5% of the number of valid votes cast in the electoral districts in which the registered party endorsed a candidate, the registered party’s chief agent shall provide the Chief Electoral Officer with a return, for each quarter of the fiscal period of the registered party, that includes the information required under paragraphs 432(2)(a) to (d), (i) and (l). Period for providing return (2) A quarterly return shall be provided within 30 days after the end of the period to which it relates. 2013-2014 Loi électorale When contributions forwarded to Receiver General 434. If the name of the contributor of a contribution of more than $20 to a registered party, or the name or address of a contributor who has made contributions of a total amount of more than $200 to a registered party, is not known, one of the registered party’s registered agents shall, without delay, pay an amount of money equal to the value of the contribution to the Chief Electoral Officer, who shall forward it to the Receiver General. Auditor’s report 435. (1) A registered party’s auditor shall report to the party’s chief agent on the party’s financial transactions return and shall, in accordance with generally accepted auditing standards, make any examination that will enable the auditor to give an opinion in the report as to whether the return presents fairly the information contained in the financial records on which the return is based. Statement (2) The auditor shall include in the report any statement that the auditor considers necessary if (a) the financial transactions return that is the subject of the report does not present fairly and in accordance with generally accepted accounting principles the information contained in the financial records on which it is based; (b) the auditor has not received all of the information and explanations that the auditor required; or (c) based on the examination, it appears that the registered party has not kept proper financial records. Right of access (3) The auditor shall have access at any reasonable time to all of the party’s documents, and may require the party’s registered agents and officers to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report. Prohibition — false, misleading or incomplete document 436. No chief agent of a registered party shall provide the Chief Electoral Officer with a document referred to in paragraph 432(1)(a) that (a) the chief agent knows or ought reasonably to know contains a material statement that is false or misleading; or C. 12 Canada E (b) does not substantially set out the information required under subsection 432(2) or, in the case of a statement of unpaid claims referred to in subparagraph 432(2)(e)(ii), does not substantially set out information required under subsection 432(6) or (7). Election Expenses Reporting Election expenses return 437. (1) For a general election, the chief agent of a registered party shall provide the Chief Electoral Officer with (a) an election expenses return in the prescribed form; (b) the auditor’s report referred to in subsection 438(1) on that return; and (c) a declaration in the prescribed form by the chief agent that the return is complete and accurate. Contents of return (2) An election expenses return shall set out as an election expense each of (a) the expenses incurred by the registered party, whether paid or unpaid, including a statement of expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provider as defined in that section, that indicates the name of that provider and the amount of those expenses; and (b) the non-monetary contributions used by the registered party as an election expense. Period for providing documents (3) The registered party’s chief agent shall provide the Chief Electoral Officer with the documents referred to in subsection (1) within eight months after the polling day for the general election. Auditor’s report 438. (1) As soon as feasible after a general election, a registered party’s auditor shall report to its chief agent on its return on general election expenses and shall, in accordance with generally accepted auditing standards, make any examination that will enable the auditor to give an opinion in the report as to whether the return presents fairly the information contained in the financial records on which the return is based 2013-2014 Loi électorale and the registered party and the chief agent have complied with the requirements of Division 1 of this Part and this Division. Statement (2) The auditor shall include in the report under subsection (1) any statement that the auditor considers necessary if (a) the return that is the subject of the report does not present fairly the information contained in the financial records on which the return is based; (b) the auditor has not received all of the information and explanations that the auditor required; (c) based on the examination, it appears that the registered party has not kept proper financial records; or (d) based on the examination, it appears that the registered party and the chief agent have not complied with the requirements of Division 1 of this Part and this Division. Right of access (3) The auditor for a registered party shall have access at any reasonable time to all of the party’s documents, and may require the party’s registered agents and officers to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report. Prohibition — false, misleading or incomplete document 439. No chief agent of a registered party shall provide the Chief Electoral Officer with a document referred to in paragraph 437(1)(a) that (a) the chief agent knows or ought reasonably to know contains a material statement that is false or misleading; or (b) does not substantially set out the information required under subsection 437(2). Corrections, Revisions and Extended Reporting Periods Minor corrections — Chief Electoral Officer 440. (1) The Chief Electoral Officer may correct a document referred to in subsection 432(1) or 437(1) if the correction does not materially affect its substance. C. 12 Corrections or revisions at request of Chief Electoral Officer (2) The Chief Electoral Officer may in writing request a registered party’s chief agent to correct or revise, within a specified period, a document referred to in subsection 432(1) or 437(1). Deadline for correction or revision (3) If the Chief Electoral Officer requests a correction or revision, the registered party’s chief agent shall provide him or her with the corrected or revised version of the document within the specified period. Extensions — Chief Electoral Officer 441. (1) The Chief Electoral Officer, on the written application of a registered party’s chief agent or, if the chief agent is absent or unable to perform their duties, its leader, shall authorize the extension of a period referred to in subsection 432(5) or 437(3) unless he or she is satisfied that the chief agent’s failure to provide the required documents was deliberate or was the result of the chief agent’s failure to exercise due diligence. Deadline (2) The application may be made within the period referred to in subsection 432(5) or 437(3) or within two weeks after the end of that period. Corrections or revisions — Chief Electoral Officer 442. (1) The Chief Electoral Officer, on the written application of a registered party’s chief agent or, if the chief agent is absent or unable to perform their duties, its leader, shall authorize the correction or revision of a document referred to in subsection 432(1) or 437(1) if he or she is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with. Application made without delay (2) The application shall be made immediately after the applicant becomes aware of the need for correction or revision. Deadline for corrections or revisions (3) The applicant shall provide the Chief Electoral Officer with the corrected or revised version of the document within 30 days after the day on which the correction or revision is authorized or within any extension of that period authorized under subsection (4) or (5). Canada E 2013-2014 Loi électorale New deadline (4) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of the 30-day period referred to in subsection (3), shall authorize the extension of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the document was deliberate or was the result of the applicant’s failure to exercise due diligence. Extension of new deadline (5) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of an extension authorized under subsection (4) or under this subsection, shall authorize the further extension of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the document was deliberate or was the result of the applicant’s failure to exercise due diligence. Extensions, corrections or revisions — judge 443. (1) The chief agent of a registered party or, if the chief agent is absent or unable to perform their duties, its leader, may apply to a judge for an order (a) relieving the chief agent from the obligation to comply with a request referred to in subsection 440(2); (b) authorizing an extension referred to in subsection 441(1); or (c) authorizing a correction or revision referred to in subsection 442(1). The applicant shall notify the Chief Electoral Officer that the application has been made. Deadline (2) The application may be made (a) under paragraph (1)(a), within the specified period referred to in subsection 440(2) or within the two weeks after the end of that period; (b) under paragraph (1)(b), within two weeks after, as the case may be, (i) if an application for an extension is not made to the Chief Electoral Officer within the period referred to in subsection 441(2), the end of the two-week period referred to in that subsection, C. 12 Canada E (ii) the rejection of an application for an extension made in accordance with section 441, or (iii) the end of the extended period referred to in subsection 441(1); or (c) under paragraph (1)(c), within two weeks after the rejection of an application for a correction or revision made in accordance with section 442. Grounds — relief from compliance (3) The judge shall grant an order relieving the chief agent from the obligation to comply with a request referred to in subsection 440(2) if the judge is satisfied by the evidence submitted by the applicant that the correction or revision is not necessary in order for the requirements of this Act to be complied with. Grounds — extension (4) The judge shall grant an order authorizing an extension unless the judge is satisfied that the chief agent’s failure to provide the required documents was deliberate or was the result of the chief agent’s failure to exercise due diligence. Grounds — corrections or revisions (5) The judge shall grant an order authorizing a correction or revision if the judge is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with. Contents of order (6) The order may require that the applicant satisfy any condition that the judge considers necessary for carrying out the purposes of this Act. Reimbursement of Election Expenses Certificate 444. (1) On receipt from a registered party of the documents referred to in subsection 437(1), the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount that is 50% of the registered party’s election expenses that were paid by its registered agents as set out in the return for its general election expenses if (a) the Chief Electoral Officer is satisfied — even despite any statement that the registered party’s auditor has included under paragraph 438(2)(d) in a report under 2013-2014 Loi électorale subsection 438(1) — that the registered party and its chief agent have complied with the requirements of sections 437 to 443; (b) the auditor’s report does not include a statement referred to in any of paragraphs 438(2)(a) to (c); and (c) candidates endorsed by the registered party received at least (i) 2% of the number of valid votes cast at the election, or (ii) 5% of the number of valid votes cast in the electoral districts in which the registered party endorsed a candidate. Reduction of reimbursement (2) If the election expenses, as set out in the election expenses return, exceed the maximum amount that is allowed under section 430, the amount that is provided for in subsection (1) is reduced as follows, without at any time being less than zero: (a) by one dollar for every dollar that exceeds the maximum amount by less than 5%; (b) by two dollars for every dollar that exceeds the maximum amount by 5% or more but by less than 10%; (c) by three dollars for every dollar that exceeds the maximum amount by 10% or more but by less than 12.5%; and (d) by four dollars for every dollar that exceeds the maximum amount by 12.5% or more. Reimbursement (3) On receipt of the certificate, the Receiver General shall reimburse the amount set out in it to the registered party by paying that amount out of the Consolidated Revenue Fund. Quarterly Allowances Quarterly allowance 445. (1) The Chief Electoral Officer shall determine, for each quarter of a calendar year, an allowance payable to a registered party whose candidates for the most recent general election preceding that quarter received at that election at least (a) 2% of the number of valid votes cast; or C. 12 Canada E (b) 5% of the number of valid votes cast in the electoral districts in which the registered party endorsed a candidate. Computation of fund (2) An allowance fund for a quarter is the product of the number of valid votes cast in the election referred to in subsection (1) multiplied by the applicable following number: (a) $0.255, for the quarter that begins on April 1, 2013 and the three following quarters; and (b) $0.1275, for the quarter that begins on April 1, 2014 and the three following quarters. Computation of party’s allowance (3) Each such registered party’s allowance for a quarter is that part of the allowance fund for that quarter that corresponds to its percentage of valid votes cast in the election referred to in subsection (1). Merger of parties (4) A merged aggregate of the merging parties of have been entitled Certificate 446. (1) As soon as feasible after the end of each quarter, the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount of the allowance payable to a registered party for that quarter. Delay for noncompliance (2) If a registered party has not provided all of the documents that it is required to provide under sections 432, 433 and 437, the Chief Electoral Officer shall postpone providing the certificate for any quarter until the party has provided those documents. Payment (3) On receipt of the certificate, the Receiver General shall pay the amount set out in it to the registered party out of the Consolidated Revenue Fund. The payment may also be made in whole or in part to any provincial division of the party, as authorized in writing by the party’s leader. Definition of “provincial division” (4) In this Act, “provincial division” means a division of a registered party for a province or territory in relation to which the party’s leader has provided the following to the Chief Electoral Officer: party is entitled to the allowances to which the which it is composed would had they not merged. 2013-2014 Loi électorale (a) the name of the division and of the province or territory; (b) the name of the party; (c) the address of the office where records of that division are maintained and to which communications may be addressed; (d) the names and addresses of the chief executive officer and other officers of the division; (e) the name and address of any registered agent appointed by the division; and (f) a declaration signed by the party’s leader certifying that the division is a division of the party. This Act applies to information provided under this subsection as if it were information referred to in paragraphs 385(2)(a) to (h). Report of changes in information (5) Within 15 days after a change in the information referred to in subsection (4), the chief executive officer of the provincial division shall report the change in writing to the chief agent of the registered party. DIVISION 3 ELECTORAL DISTRICT ASSOCIATIONS Subdivision a Registration of Electoral District Associations Registration Prohibition — accepting contributions, etc., while not registered 447. No electoral district association of a registered party shall, unless it is registered, (a) accept contributions; (b) provide goods or services or transfer funds to a candidate endorsed by a registered party; (c) provide goods or services or transfer funds to a registered party or a registered association; or C. 12 Canada E (d) accept surplus nomination campaign funds of a nomination contestant, surplus electoral funds of a candidate or surplus leadership campaign funds of a leadership contestant. Contents of application 448. (1) An electoral district association of a registered party may submit to the Chief Electoral Officer an application for registration that includes (a) the full name of the association and of the electoral district; (b) the full name of the registered party; (c) the address of the association’s office where records are maintained and to which communications may be addressed; (d) the names and addresses of the chief executive officer and other officers of the association; (e) the name and address of the appointed auditor of the association; and (f) the name and address of the financial agent of the association. Accompanying documents (2) The application shall be accompanied by (a) the signed consent of the financial agent to act in that capacity; (b) the signed consent of the auditor to act in that capacity; and (c) a declaration signed by the leader of the party certifying that the electoral district association is an electoral district association of the party. Examination of application (3) The Chief Electoral Officer shall register an electoral district association that meets the requirements of subsections (1) and (2). In the case of a refusal to register, the Chief Electoral Officer shall indicate to the association which of the requirements have not been met. Date of registration (4) An electoral district association is registered as of the date on which the Chief Electoral Officer registers it in the registry of electoral district associations. 2013-2014 Loi électorale Only one registered association per district 449. A registered party may have at most one registered association in an electoral district. Prohibition — election advertising in election period 450. (1) No electoral district association of a registered party shall, during an election period, incur expenses for — or transmit or cause to be transmitted — election advertising as defined in section 319. Uncancellable spending (2) If a general election is held on a date other than one set out in subsection 56.1(2) or section 56.2, or if a by-election is held, an electoral district association does not incur expenses for election advertising as defined in section 319, or transmit it or cause it to be transmitted, if, on the issue of the writ or writs, the association is not able to cancel the transmission of that advertising. Statement of assets and liabilities 451. Within six months after the day on which it becomes a registered association, the association shall provide the Chief Electoral Officer with (a) a statement, prepared in accordance with generally accepted accounting principles, of its assets and liabilities, including any surplus or deficit, as of the day before the effective date of the registration; and (b) a declaration in the prescribed form by its financial agent that the statement is complete and accurate. Prohibition — declaration concerning statement 452. No financial agent of a registered association shall make a declaration referred to in paragraph 451(b) if the agent knows or ought reasonably to know that the statement referred to in paragraph 451(a) is not complete and accurate. Annual fiscal period 453. The fiscal period of a registered association is the calendar year. Adjustment of fiscal period 454. Without delay after becoming registered, a registered association shall, if necessary, adjust its fiscal period so that it ends at the end of the calendar year. The adjusted fiscal period shall not be less than six months or more than 18 months. C. 12 Registry of electoral district associations 455. The Chief Electoral Officer shall maintain a registry of electoral district associations that contains the information referred to in subsections 448(1), 456(2) and 471(2). Canada E Electoral District Agents and Auditors Appointments 456. (1) A registered association may appoint, as electoral district agents, persons who are authorized by the association to accept contributions and to incur and pay expenses on behalf of the association. The appointment is subject to any terms and conditions that it specifies. Report of appointment (2) Within 30 days after the day on which an electoral district agent is appointed, the registered association shall provide the Chief Electoral Officer with a written report, certified by its financial agent, that includes the electoral district agent’s name and address and any terms and conditions to which the appointment is subject. The Chief Electoral Officer shall register that information in the registry of electoral district associations. Agents — corporations 457. (1) A corporation incorporated under the laws of Canada or a province is eligible to be the financial agent or an electoral district agent of a registered association. Agents — ineligible persons (2) The following persons are ineligible to be a financial agent or an electoral district agent: (a) an election officer or a member of the staff of a returning officer; (b) a candidate; (c) an auditor appointed as required by this Act; (d) subject to subsection (1), a person who is not an elector; (e) an undischarged bankrupt; and (f) a person who does not have full capacity to enter into contracts in the province in which the person ordinarily resides. If member of partnership appointed as agent (3) A person may be appointed as agent for a registered association even if the person is a member of a partnership that has been appointed as an auditor, in accordance with this Act, for the registered party. 2013-2014 Auditor — eligibility Loi électorale 458. (1) Only the following are eligible to be an auditor for a registered association: (a) a person who is a member in good standing of a corporation, association or institute of professional accountants; or (b) a partnership of which every partner is a member in good standing of a corporation, association or institute of professional accountants. Auditor — ineligibility (2) The following persons are ineligible to be an auditor: (a) an election officer or a member of the staff of a returning officer; (b) a candidate or their official agent; (c) a chief agent of a registered party or an eligible party; (d) a registered agent of a registered party; (e) an electoral district agent of a registered association; (f) a nomination contestant or their financial agent; (g) a leadership contestant or their leadership campaign agent; and (h) a financial agent of a registered third party. Consent 459. A registered association shall obtain from its financial agent and auditor, on appointment, their signed consent to act in that capacity. Replacement of financial agent or auditor 460. In the event of the death, incapacity, resignation or ineligibility of its financial agent or auditor, or the revocation of the appointment of one, a registered association shall without delay appoint a replacement. Only one financial agent and auditor 461. A registered association shall have no more than one financial agent and one auditor at a time. Prohibition — agents 462. (1) No person who is ineligible to be a financial agent or an electoral district agent of a registered association shall act in that capacity. C. 12 Prohibition — auditor (2) No person who is ineligible to be an auditor of a registered association shall act in that capacity. Canada E Changes in Information Concerning Registered Associations Changes in information 463. (1) Within 30 days after the day on which there is a change in the information referred to in subsection 448(1) other than paragraph 448(1)(b), a registered association shall report the change to the Chief Electoral Officer in writing. The report shall be certified by the chief executive officer of the association. New financial agent or auditor (2) If the report involves the replacement of the registered association’s financial agent or auditor, it shall include a copy of the signed consent referred to in section 459. Registration of change (3) The Chief Electoral Officer shall enter any change in the information referred to in this section in the registry of electoral district associations. Confirmation of registration yearly 464. On or before May 31 of every year, unless an election campaign is in progress in that electoral district on that date, in which case the date is July 31, a registered association shall provide the Chief Electoral Officer with (a) a statement certified by its chief executive officer confirming the validity of the information concerning the association in the registry of electoral district associations; and (b) if there is a change in that information, the report of the change made under subsection 463(1). Deregistration of Registered Associations Deregistration — failure to provide documents 465. The Chief Electoral Officer may deregister a registered association if the association fails to provide (a) any of the documents referred to in section 451; (b) a report under subsection 456(2) concerning the appointment of an electoral district agent; 2013-2014 Loi électorale (c) any of the documents referred to in subsection 463(1) or (2) with respect to a replacement of its financial agent or auditor; (d) a report under subsection 463(1) concerning a change in any other registered information; (e) confirmation under section 464 of the validity of the registered information; or (f) a report that is required to be filed under subsection 476.1(1) by the registered association. Deregistration — failure to file return 466. The Chief Electoral Officer may deregister a registered association if its financial agent fails to provide him or her with a document for a fiscal period in accordance with subsection 475.4(1). Voluntary deregistration 467. (1) On application by a registered association to become deregistered, signed by its chief executive officer and its financial agent, the Chief Electoral Officer may deregister the association. Deregistration at request of party (2) On application by a registered party, signed by its leader and two of its officers, to deregister one of its registered associations, the Chief Electoral Officer shall deregister the association. Exception (3) Subsections (1) and (2) do not apply during an election period in the electoral district of the registered association. Procedure for non-voluntary deregistration 468. (1) If the Chief Electoral Officer believes on reasonable grounds that a registered association or its financial agent has omitted to perform any obligation referred to in section 465 or 466, the Chief Electoral Officer shall, in writing, notify the association’s chief executive officer and its financial agent that the association or financial agent must (a) rectify the omission by the discharge of that obligation within 30 days after receipt of the notice; or (b) satisfy the Chief Electoral Officer that the omission was not the result of negligence or a lack of good faith. C. 12 Extension or exemption (2) If paragraph (1)(b) applies, the Chief Electoral Officer may amend the notice by Canada E (a) exempting, in whole or in part, the recipients of the notice from complying with the obligations referred to in section 465 or 466; or (b) specifying a period for compliance with the obligations referred to in paragraph (1)(a). Copy of notice (3) A copy of any notice or amendment under subsection (1) or (2) shall be sent to the leader and the chief agent of the registered party with which the registered association is affiliated. Deregistration (4) The Chief Electoral Officer may deregister a registered association if the association or its financial agent fails to comply with a notice referred to in subsection (1) or with a notice amended under subsection (2). Electoral Boundaries Readjustment Act 469. (1) If the boundaries of an electoral district are revised as a result of a representation order made under section 25 of the Electoral Boundaries Readjustment Act, a registered association for the electoral district may, before the day on which the representation order comes into force under subsection 25(1) of that Act, file with the Chief Electoral Officer a notice that it will be continued as the registered association for a particular electoral district described in the representation order. The notice shall be accompanied by a consent signed by the leader of the registered party with which it is affiliated. Effect of continuation (2) If a notice has been filed under subsection (1), on the day on which the representation order comes into force, the registered association is continued as the registered association for the electoral district specified in the notice and assumes all the rights and obligations of the association for the former electoral district. Deregistration (3) Any registered association in an electoral district whose boundaries are revised as a result of a representation order made under section 25 of the Electoral Boundaries Readjustment Act that does not give a notice under subsection (1) is deregistered on the day on which the representation order comes into force under subsection 25(1) of that Act and, despite 2013-2014 Loi électorale paragraph 447(c), may provide goods or transfer funds to the registered party with which it is affiliated or to any of its registered associations in the six months after that day. Any such transfer is not a contribution for the purposes of this Act. Pre-registration (4) As soon as a proclamation is issued under section 25 of the Electoral Boundaries Readjustment Act relating to a representation order, an application may be made under section 448 for the registration of an electoral district association for an electoral district that is created by — or whose boundaries are revised as a result of — the order. Any resulting registration does not take effect before the order comes into force. Applicant deemed to be electoral district association (5) The applicant in an application referred to in subsection (4) is deemed to be an electoral district association as of the date on which the application is received by the Chief Electoral Officer. Notice of deregistration 470. (1) If the Chief Electoral Officer proposes to deregister a registered association under section 467 or subsection 468(4), he or she shall, in writing, so notify the association and the registered party with which it is affiliated. Date of deregistration (2) The notice shall specify the effective date of the deregistration, which shall be at least 15 days after the day on which the notice is sent. Proof of service (3) The notice shall be sent by registered mail or by a method of courier service that provides proof of mailing, a record while in transit and a record of delivery. Publication 471. (1) If a registered association is deregistered for any reason other than the deregistration of the registered party with which it is affiliated, the Chief Electoral Officer shall without delay cause a notice of deregistration to be published in the Canada Gazette. Entry of deregistration in registry of electoral district associations (2) The Chief Electoral Officer shall indicate any deregistration of a registered association in the registry of electoral district associations. C. 12 Effect of deregistration 472. An electoral district association that is deregistered continues to have the obligations of a registered association for the purpose of section 473. Fiscal period and returns 473. The financial agent of a deregistered electoral district association shall, within six months after the day of its deregistration, provide the Chief Electoral Officer with the documents referred to in subsection 475.4(1) for Canada E (a) the portion of its current fiscal period ending on the day of its deregistration; and (b) any earlier fiscal period for which those documents have not already been provided under that subsection. Subdivision b Financial Administration of Registered Associations General Duty of financial agent 474. The financial agent of a registered association is responsible for administering its financial transactions and for reporting on them in accordance with this Act. Prohibition — paying expenses 475. (1) No person or entity, other than an electoral district agent of a registered association, shall pay the registered association’s expenses. Prohibition — incurring expenses (2) No person or entity, other than an electoral district agent of a registered association, shall incur the registered association’s expenses. Prohibition — accepting contributions, borrowing (3) No person or entity, other than an electoral district agent of a registered association, shall accept contributions to the registered association or borrow money on its behalf. Prohibition — accepting or providing goods, services or funds (4) No person or entity, other than the financial agent of a registered association, shall, on behalf of the registered association, (a) accept a provision of goods or services, or a transfer of funds, if the provision or transfer is permitted under section 364; or 2013-2014 Loi électorale (b) provide goods or services, or transfer funds, if the provision or transfer is permitted under that section. Recovery of Claims for Debts Claim for payment 475.1 A person who has a claim to be paid for a debt of a registered association shall send the invoice or other document evidencing the claim to the registered association or one of its electoral district agents. Payment within three years 475.2 If a claim for an expense is evidenced by an invoice or other document that has been sent under section 475.1, the claim shall be paid within three years after the day on which payment of it is due. Proceedings to recover payment 475.3 A person who has sent an invoice or other document evidencing a claim under section 475.1 may commence proceedings in a court of competent jurisdiction to recover any unpaid amount (a) at any time, if the electoral district agent refuses to pay that amount or disputes that it is payable; or (b) after the end of the period referred to in section 475.2, in any other case. Financial Reporting Financial transactions return 475.4 (1) For each fiscal period of a registered association, its financial agent shall provide the Chief Electoral Officer with (a) a financial transactions return, in the prescribed form, on the association’s financial transactions; (b) the auditor’s report on the return, if one is required under subsection 475.6(1); and (c) a declaration in the prescribed form by the financial agent that the return is complete and accurate. Contents of return (2) A financial transactions return shall set out (a) the total amount of contributions received by the registered association; (b) the number of contributors; C. 12 Canada E (c) the name and address of each contributor who made contributions of a total amount of more than $200 to the registered association, that total amount, as well as the amount of each of those contributions and the date on which the association received it; (d) a statement of the registered association’s assets and liabilities and any surplus or deficit in accordance with generally accepted accounting principles, including a statement of (i) claims that are the subject of proceedings under section 475.3, and (ii) unpaid claims, including those resulting from loans made to the registered association under section 373; (e) a statement of the registered association’s revenues and expenses in accordance with generally accepted accounting principles, including a statement of expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provider as defined in that section, that indicates the name of that provider and the amount of those expenses; (f) a statement of the commercial value of goods or services provided and of funds transferred by the registered association to the registered party, to another registered association or to a candidate endorsed by the registered party; (g) a statement of the commercial value of goods or services provided and of funds transferred to the registered association from the registered party, another registered association, a nomination contestant, a candidate or a leadership contestant; (h) a statement of the terms and conditions of each loan made to the registered association under section 373, including the amount of the loan, the interest rate, the lender’s name and address, the dates and amounts of repayments of principal and payments of interest and, if there is a guarantor, the guarantor’s name and address and the amount guaranteed; and 2013-2014 Loi électorale (i) a statement of contributions received by the registered association but returned in whole or in part to the contributors or otherwise dealt with in accordance with this Act. Report (3) If there is any amendment to the information in a statement referred to in paragraph (2)(h), including with respect to the giving of a guarantee or suretyship, then the registered association’s financial agent shall without delay provide the Chief Electoral Officer with a report on the amendment in the prescribed form. Publication (4) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, publish the information in a statement referred to in paragraph (2)(h) and any report provided under subsection (3) as soon as feasible after receiving the information or report. Period for providing documents (5) The documents referred to in subsection (1) shall be provided to the Chief Electoral Officer within five months after the end of the fiscal period. Statement of unpaid claims (6) The statement of unpaid claims referred to in subparagraph (2)(d)(ii) shall include information indicating (a) each unpaid claim in the statement for the previous fiscal period that has been paid in full since that statement was provided; and (b) each claim that remains unpaid 18 months after the day on which it was due and each claim that remains unpaid 36 months after the day on which it was due. Unpaid claims — 18 months or more (7) The statement shall include the following information concerning claims referred to in paragraph (6)(b): (a) whether any part of the unpaid amount is disputed and, if so, what steps the parties have taken to resolve the dispute; (b) whether the claim is the subject of proceedings under section 475.3; (c) whether the unpaid amount of a loan is the subject of proceedings to secure its payment, or of a dispute as to the amount that was to be paid or the amount that remains unpaid; C. 12 Canada E (d) whether the parties have agreed on a repayment schedule and, if so, whether repayments are being made according to the schedule; (e) whether the unpaid amount has been written off by the creditor as an uncollectable debt in accordance with the creditor’s normal accounting practices; and (f) any other relevant information that could help explain why the amount is unpaid. When contributions forwarded to Receiver General 475.5 If the name of the contributor of a contribution of more than $20 to a registered association, or the name or address of a contributor who has made contributions of a total amount of more than $200 to a registered association, is not known, the registered association’s financial agent shall, without delay, pay an amount of money equal to the value of the contribution to the Chief Electoral Officer, who shall forward it to the Receiver General. Auditor’s report 475.6 (1) The auditor of a registered association that has, in a fiscal period, accepted contributions of $5,000 or more in total or incurred expenses of $5,000 or more in total shall report to the association’s financial agent on the association’s financial transactions return and shall, in accordance with generally accepted auditing standards, make any examination that will enable the auditor to give an opinion in the report as to whether the return presents fairly the information contained in the financial records on which it is based. Statement (2) The auditor shall include in the report any statement that the auditor considers necessary if (a) the financial transactions return that is the subject of the report does not present fairly and in accordance with generally accepted accounting principles the information contained in the financial records on which it is based; (b) the auditor has not received all of the information and explanations that the auditor required; or (c) based on the examination, it appears that the registered association has not kept proper financial records. 2013-2014 Loi électorale Right of access (3) The auditor shall have access at any reasonable time to all of the association’s documents, and may require the association’s electoral district agents to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report. Prohibition — false, misleading or incomplete document 475.7 No financial agent of a registered association shall provide the Chief Electoral Officer with a document referred to in paragraph 475.4(1)(a) that (a) the financial agent knows or ought reasonably to know contains a material statement that is false or misleading; or (b) does not substantially set out the information required under subsection 475.4(2) or, in the case of a statement of unpaid claims referred to in subparagraph 475.4(2)(d)(ii), does not substantially set out information required under subsection 475.4(6) or (7). Payment of Audit Expenses Certificate — audit expenses 475.8 (1) On receipt of the documents referred to in subsection 475.4(1) and a copy of the auditor’s invoice, the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out the amount, up to a maximum of $1,500, of the expenses incurred for the audit made under subsection 475.6(1). Payment (2) On receipt of the certificate, the Receiver General shall pay the amount set out in it to the auditor out of the Consolidated Revenue Fund. Corrections, Revisions and Extended Reporting Periods Minor corrections — Chief Electoral Officer 475.9 (1) The Chief Electoral Officer may correct a document referred to in subsection 475.4(1) if the correction does not materially affect its substance. Corrections or revisions at request of Chief Electoral Officer (2) The Chief Electoral Officer may in writing request a registered association’s financial agent to correct or revise, within a specified period, a document referred to in subsection 475.4(1). C. 12 Deadline for corrections or revision (3) If the Chief Electoral Officer requests the correction or revision, the registered association’s financial agent shall provide him or her with the corrected or revised version of the document within the specified period. Extensions — Chief Electoral Officer 475.91 (1) The Chief Electoral Officer, on the written application of a registered association’s financial agent or, if the financial agent is absent or unable to perform their duties, its chief executive officer, shall authorize the extension of a period referred to in subsection 475.4(5) unless he or she is satisfied that the financial agent’s failure to provide the required documents was deliberate or was the result of their failure to exercise due diligence. Deadline (2) The application may be made within the period referred to in subsection 475.4(5) or within two weeks after the end of that period. Corrections or revisions — Chief Electoral Officer 475.92 (1) The Chief Electoral Officer, on the written application of a registered association’s financial agent or, if the financial agent is absent or unable to perform their duties, its chief executive officer, shall authorize the correction or revision of a document referred to in subsection 475.4(1) if he or she is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with. Application made without delay (2) The application shall be made immediately after the applicant becomes aware of the need for correction or revision. Deadline for corrections or revisions (3) The applicant shall provide the Chief Electoral Officer with the corrected or revised version of the document within 30 days after the day on which the correction or revision is authorized or within any extension of that period authorized under subsection (4) or (5). New deadline (4) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of the 30-day period referred to in subsection (3), shall authorize the extension of that period, unless he or she is satisfied that the applicant’s failure to provide Canada E 2013-2014 Loi électorale the corrected or revised version of the document was deliberate or was the result of their failure to exercise due diligence. Extension of new deadline (5) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of an extension authorized under subsection (4) or under this subsection, shall authorize the further extension of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the document was deliberate or was the result of their failure to exercise due diligence. Extensions, corrections or revisions — judge 475.93 (1) The financial agent of a registered association or, if the financial agent is absent or unable to perform their duties, its chief executive officer, may apply to a judge for an order (a) relieving the financial agent from the obligation to comply with a request referred to in subsection 475.9(2); (b) authorizing an extension referred to in subsection 475.91(1); or (c) authorizing a correction or revision referred to in subsection 475.92(1). The applicant shall notify the Chief Electoral Officer that the application has been made. Deadline (2) The application may be made (a) under paragraph (1)(a), within the specified period referred to in subsection 475.9(2) or within the two weeks after the end of that period; (b) under paragraph (1)(b), within two weeks after, as the case may be, (i) if an application for an extension is not made to the Chief Electoral Officer within the period referred to in subsection 475.91(2), the end of the two-week period referred to in that subsection, (ii) the rejection of an application for an extension made in accordance with section 475.91, or (iii) the end of the extended period referred to in subsection 475.91(1); or C. 12 Canada E (c) under paragraph (1)(c), within two weeks after the rejection of an application for a correction or revision made in accordance with section 475.92. Grounds — relief from compliance (3) The judge shall grant an order relieving the financial agent from the obligation to comply with a request referred to in subsection 475.9(2) if the judge is satisfied by the evidence submitted by the applicant that the correction or revision is not necessary in order for the requirements of this Act to be complied with. Grounds — extension (4) The judge shall grant an order authorizing an extension unless the judge is satisfied that the financial agent’s failure to provide the required documents was deliberate or was the result of the financial agent’s failure to exercise due diligence. Grounds — correction or revision (5) The judge shall grant an order authorizing a correction or revision if the judge is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with. Contents of order (6) An order under subsection (1) may require that the applicant satisfy any condition that the judge considers necessary for carrying out the purposes of this Act. DIVISION 4 NOMINATION CONTESTANTS Interpretation Definitions “personal expenses” « dépense personnelle » 476. The following definitions apply in this Division. “personal expenses” means the expenses of a personal nature that are reasonably incurred by or on behalf of a nomination contestant in relation to their nomination campaign and includes (a) travel and living expenses; (b) childcare expenses; (c) expenses relating to the provision of care for a person with a physical or mental incapacity for whom the contestant normally provides such care; and 2013-2014 Loi électorale (d) in the case of a contestant who has a disability, additional expenses that are related to the disability. “selection date” « date de désignation » “selection date” means the date on which a nomination contest is decided. Subdivision a Nomination Contest Report Notice of nomination contest 476.1 (1) When a nomination contest is held, the registered party, or the registered association if the contest was held by the registered association, shall, within 30 days after the selection date, file with the Chief Electoral Officer a report setting out (a) the name of the electoral district, the registered association and the registered party that the nomination contest concerns; (b) the date on which the nomination contest began and the selection date; (c) the name and address of each nomination contestant as of the selection date and of their financial agent; and (d) the name of the person selected in the nomination contest. Notice (2) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, communicate to each nomination contestant the information related to that contestant that was reported under subsection (1). Publication (3) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, publish a notice containing the information referred to in subsection (1). Deeming 476.2 For the purposes of Division 1 of this Part and this Division, a nomination contestant is deemed to have been a nomination contestant from the time they accept a contribution, incur a nomination campaign expense or borrow money under section 373. Duty to appoint financial agent 476.3 A nomination contestant shall appoint a financial agent before accepting a contribution or incurring a nomination campaign expense. C. 12 Financial agent — ineligibility 476.4 (1) The following persons are ineligible to be the financial agent of a nomination contestant: Canada E (a) an election officer or a member of the staff of a returning officer; (b) a candidate or a nomination contestant; (c) an auditor appointed as required by this Act; (d) a person who is not an elector; (e) an undischarged bankrupt; and (f) a person who does not have full capacity to enter into contracts in the province in which the person ordinarily resides. If partnership appointed as auditor (2) A person may be appointed as financial agent for a nomination contestant even if the person is a member of a partnership that has been appointed as an auditor, in accordance with this Act, for the registered party. Consent 476.5 A nomination contestant shall obtain from the financial agent, on appointment, their signed consent to act in that capacity. Replacement of financial agent 476.6 In the event of the death, incapacity, resignation or ineligibility of the financial agent, or the revocation of the appointment of one, the nomination contestant shall without delay appoint a replacement. Only one financial agent 476.61 A nomination contestant shall have no more than one financial agent at a time. Prohibition — financial agents 476.62 No person who is ineligible to be a financial agent of a nomination contestant shall act in that capacity. Changes in reported information 476.63 (1) Within 30 days after a change in the information referred to in paragraph 476.1(1)(c) in respect of a nomination contestant, the nomination contestant shall report the change in writing to the Chief Electoral Officer. 2013-2014 New financial agent Loi électorale (2) If the report involves the replacement of the nomination contestant’s financial agent, it shall include a copy of the signed consent referred to in section 476.5. Subdivision b Financial Administration of Nomination Contestants Powers, Duties and Functions of Financial Agent Duty of financial agent 476.64 A nomination contestant’s financial agent is responsible for administering the contestant’s financial transactions for their nomination campaign and for reporting on those transactions in accordance with this Act. Bank account 476.65 (1) A nomination contestant’s financial agent shall open, for the sole purpose of the contestant’s nomination campaign, a separate bank account in a Canadian financial institution as defined in section 2 of the Bank Act, or in an authorized foreign bank as defined in that section that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. Account holder name (2) The account shall name the account holder as follows: “(name of financial agent), financial agent”. Payments and receipts (3) All of a nomination contestant’s financial transactions in relation to the contestant’s nomination campaign that involve the payment or receipt of money are to be paid from or deposited to the account. Closure of bank account (4) After the selection date or the withdrawal or death of the nomination contestant, the contestant’s financial agent shall close the account once all unpaid claims and surplus nomination campaign funds have been dealt with in accordance with this Act. Final statement of bank account (5) The financial agent shall, on closing the account, provide the Chief Electoral Officer with the final statement of the account. C. 12 Prohibition — accepting contributions, borrowing 476.66 (1) No person or entity, other than the financial agent of a nomination contestant, shall accept contributions to the contestant’s nomination campaign or borrow money on the contestant’s behalf under section 373. Prohibition — accepting goods, services or funds or transferring funds (2) No person or entity, other than the financial agent of a nomination contestant, shall, on the contestant’s behalf, Canada E (a) accept a provision of goods or services, or a transfer of funds, if the provision or transfer is permitted under section 364; or (b) transfer funds, if the transfer is permitted under that section. Prohibition — accepting certain transfers of funds (3) No financial agent of a nomination contestant shall, on the contestant’s behalf, accept a transfer of funds from a registered party or registered association. Prohibition — paying nomination campaign expenses (4) No person or entity, other than the financial agent of a nomination contestant, shall pay the contestant’s nomination campaign expenses, other than personal expenses. Prohibition — incurring nomination campaign expenses (5) No person or entity, other than the nomination contestant or their financial agent, shall incur the contestant’s nomination campaign expenses. Prohibition — paying contestant’s personal expenses (6) No person or entity, other than the nomination contestant or their financial agent, shall pay the contestant’s personal expenses. Limits on expenses 476.67 The limit for nomination campaign expenses — other than personal expenses — that is allowed for a nomination contestant in an electoral district is the amount (a) that is 20% of the election expenses limit that was calculated under section 477.49 for that electoral district during the immediately preceding general election, if the boundaries for the electoral district have not changed since then; or (b) that the Chief Electoral Officer determines, in any other case. 2013-2014 Prohibition — expenses more than maximum Prohibition — collusion Loi électorale 476.68 (1) No nomination contestant and no financial agent of a nomination contestant shall incur total nomination campaign expenses — other than personal expenses — in an amount that is more than the limit allowed for that electoral district under section 476.67. (2) No person or entity shall (a) circumvent, or attempt to circumvent, the limit referred to in section 476.67; or (b) act in collusion with another person or entity for that purpose. Recovery of Claims for Debts Claim for payment 476.69 A person who has a claim to be paid for a nomination campaign expense shall send the invoice or other document evidencing the claim to the nomination contestant’s financial agent or, if there is no financial agent, to the nomination contestant. Payment within three years 476.7 (1) If a claim for a nomination campaign expense is evidenced by an invoice or other document that has been sent under section 476.69, or if a claim for repayment of a loan is made to the nomination contestant under section 373, the claim shall be paid within three years after the selection date or, in the case referred to in subsection 476.75(16), the polling day. Prohibition — payment without authorization (2) No nomination candidate and no financial agent of a nomination contestant shall pay a claim referred to in subsection (1) after the end of the three-year period referred to in that subsection unless authorized to do so under section 476.72 or 476.73, or ordered to do so as a result of proceedings commenced under section 476.74. Unenforceable contracts 476.71 A contract in relation to a nomination campaign is not enforceable against the nomination contestant unless it was entered into by the contestant personally or by the contestant’s financial agent. Irregular claims or payments — Chief Electoral Officer 476.72 (1) On the written application of a person who has a claim to be paid for a nomination campaign expense in relation to a nomination contestant or to be paid for a loan made to the contestant under section 373, or on the written application of the contestant’s C. 12 Canada E financial agent or the contestant, the Chief Electoral Officer may, on being satisfied that there are reasonable grounds for so doing, in writing authorize the contestant’s financial agent to pay the amount claimed if the payment of the expense or the repayment of the loan was not made within the three-year period referred to in subsection 476.7(1). Conditions (2) The Chief Electoral Officer may impose any term or condition that he or she considers appropriate on a payment authorized under subsection (1). Irregular claims or payments — judge 476.73 On the application of a person who has a claim to be paid for a nomination campaign expense in relation to a nomination contestant or to be paid for a loan made to the contestant under section 373, or on the application of the contestant’s financial agent or the contestant, a judge may, on being satisfied that there are reasonable grounds for so doing, by order authorize the contestant’s financial agent to pay the amount claimed if (a) the applicant establishes that an authorization under subsection 476.72(1) has been refused and that the payment has not been made within the three-year period referred to in subsection 476.7(1); or (b) the amount claimed has not been paid in accordance with an authorization obtained under subsection 476.72(1) and the applicant establishes their inability to comply with the authorization for reasons beyond their control. The applicant shall notify the Chief Electoral Officer that the application has been made. Proceedings to recover payment 476.74 A person who has sent an invoice or other document evidencing a claim under section 476.69, or has a claim for repayment of a loan made to a nomination contestant under section 373, may commence proceedings in a court of competent jurisdiction to recover any unpaid amount (a) at any time, if the nomination contestant or their financial agent refuses to pay that amount or disputes that it is payable; or 2013-2014 Loi électorale (b) after the end of the three-year period referred to in subsection 476.7(1) or any extension of that period authorized under subsection 476.72(1) or section 476.73, in any other case. The nomination contestant shall notify the Chief Electoral Officer that the proceedings have been commenced. Nomination Campaign Return Nomination campaign return 476.75 (1) A nomination contestant’s financial agent who has accepted contributions of $1,000 or more in total or incurred nomination campaign expenses of $1,000 or more in total shall provide the Chief Electoral Officer with the following in respect of a nomination contest: (a) a nomination campaign return, in the prescribed form, on the financing and nomination campaign expenses for the nomination campaign; (b) if the appointment of an auditor is required under subsection 476.77(1), the auditor’s report on the return made under section 476.8; (c) a declaration in the prescribed form by the financial agent that the return is complete and accurate; and (d) a declaration in the prescribed form by the nomination contestant that the return is complete and accurate. Contents of return (2) The nomination campaign return shall set out (a) a statement of nomination campaign expenses; (b) a statement of claims that are the subject of proceedings under section 476.74; (c) a statement of unpaid claims, including those resulting from loans made to the nomination contestant under section 373; (d) a statement of the terms and conditions of each loan made to the nomination contestant under section 373, including the amount of the loan, the interest rate, the lender’s name and address, the dates and amounts of C. 12 Canada E repayments of principal and payments of interest, the unpaid principal remaining at the end of each calendar year and, if there is a guarantor, the guarantor’s name and address and the amount guaranteed; (e) the total amount of contributions received by the nomination contestant; (f) the number of contributors; (g) the name and address of each contributor who made contributions of a total amount of more than $200 to the nomination contestant, that total amount, as well as the amount of each of those contributions and the date on which the contestant received it; (h) a statement of the commercial value of goods or services provided and of funds transferred by the nomination contestant to a registered party, a registered association, or a candidate; (i) a statement of the commercial value of goods or services provided to the nomination contestant by a registered party or a registered association; (j) a statement of the commercial value of goods or services provided and of funds transferred to the nomination contestant from themselves in their capacity as a candidate; and (k) a statement of contributions received but returned in whole or in part to the contributors or otherwise dealt with in accordance with this Act. Supporting documents (3) Together with the nomination campaign return, the nomination contestant’s financial agent shall provide the Chief Electoral Officer with documents evidencing expenses set out in the return, including bank statements, deposit slips, cancelled cheques and the contestant’s written statement concerning personal expenses referred to in subsection 476.82(1). Additional supporting documents (4) If the Chief Electoral Officer is of the opinion that the documents provided under subsection (3) are not sufficient, he or she may require the financial agent to provide by a 2013-2014 Loi électorale specified date any additional documents that are necessary for the financial agent to comply with that subsection. Report (5) If there is any amendment to the information in a statement referred to in paragraph (2)(d), including with respect to the giving of a guarantee or suretyship in respect of the loan, then the nomination contestant’s financial agent shall without delay provide the Chief Electoral Officer with a report on the amendment in the prescribed form. Publication (6) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, publish the information in a statement referred to in paragraph (2)(d) and any report provided under subsection (5) as soon as feasible after receiving the information or report. Period for providing documents (7) The documents referred to in subsection (1) shall be provided to the Chief Electoral Officer within four months after the selection date. Declaration of nomination contestant (8) A nomination contestant shall, within four months after the selection date, send their financial agent the declaration referred to in paragraph (1)(d). Death of nomination contestant (9) If a nomination contestant dies without having sent the declaration within the period referred to in subsection (8), (a) they are deemed to have sent the declaration in accordance with that subsection; and (b) the financial agent is deemed to have provided the declaration to the Chief Electoral Officer in accordance with subsection (1). Payment of unpaid claims (10) If a claim — including one resulting from a loan — is paid in full after the return under paragraph (1)(a) is provided to the Chief Electoral Officer, the nomination contestant’s financial agent shall provide the Chief Electoral Officer with a report in the prescribed form on the payment of the claim within 30 days after the day on which the payment is made, including information indicating the source of the funds used to pay the claim. C. 12 First update (11) The nomination contestant’s financial agent shall provide the Chief Electoral Officer with an updated version of the statement of unpaid claims referred to in paragraph (2)(c), as of the day that is 18 months after the selection date, within the period that begins 18 months after the selection date and ends 19 months after the selection date. The updated version shall include the following information concerning the unpaid amount of a claim, including one resulting from a loan: Canada E (a) whether any part of the unpaid amount is disputed and, if so, what steps the parties have taken to resolve the dispute; (b) whether the claim is the subject of proceedings under section 476.74; (c) whether the unpaid amount of a loan is the subject of proceedings to secure its payment, or of a dispute as to the amount that was to be paid or the amount that remains unpaid; (d) whether the parties have agreed on a repayment schedule and, if so, whether repayments are being made according to the schedule; (e) whether the unpaid amount has been written off by the creditor as an uncollectable debt in accordance with the creditor’s normal accounting practices; and (f) any other relevant information that could help explain why the amount is unpaid. Second update (12) The nomination contestant’s financial agent shall provide the Chief Electoral Officer with an updated version of the statement of unpaid claims referred to in paragraph (2)(c), as of the day that is 36 months after the selection date, within the period that begins 36 months after the selection date and ends 37 months after the selection date. The updated version shall include the information referred to in paragraphs (11)(a) to (f). Supporting documents (13) Together with the updated versions of the statement of unpaid claims referred to in subsections (11) and (12), the nomination contestant’s financial agent shall provide the Chief Electoral Officer with documents 2013-2014 Loi électorale evidencing the matters referred to in paragraphs (11)(a) to (f), including, if paragraph (11)(d) applies, a copy of the repayment schedule. Additional supporting documents (14) If the Chief Electoral Officer is of the opinion that the documents provided under subsection (13) are not sufficient, he or she may require the financial agent to provide by a specified date any additional documents that are necessary for the financial agent to comply with that subsection. Irregular claims and payments (15) The nomination contestant’s financial agent shall provide the Chief Electoral Officer with a report in the prescribed form on the payment of a claim that was subject to an authorization to pay under section 476.72 or 476.73 or to an order to pay resulting from proceedings commenced under section 476.74. The financial agent shall provide the report within 30 days after the day on which the payment is made and shall include in it information indicating the source of the funds used to pay the claim. Selection date (16) In applying subsections (7), (8), (11) and (12), if the selection date of a nomination contest falls within an election period for that electoral district or the 30 days before it, then a reference to “selection date” is to be read as a reference to “polling day”. When contributions forwarded to Receiver General 476.76 If the name of the contributor of a contribution of more than $20 to a nomination contestant, or the name or address of a contributor who has made contributions of a total amount of more than $200 to a nomination contestant, is not known, the nomination contestant’s financial agent shall, without delay, pay an amount of money equal to the value of the contribution to the Chief Electoral Officer, who shall forward it to the Receiver General. Appointment of auditor 476.77 (1) A nomination contestant who has accepted contributions of $10,000 or more in total or incurred nomination campaign expenses of $10,000 or more in total shall appoint an auditor without delay. Auditor — eligibility (2) Only the following are eligible to be an auditor for a nomination contestant: C. 12 Canada E (a) a person who is a member in good standing of a corporation, association or institute of professional accountants; or (b) a partnership in which every partner is a member in good standing of a corporation, association or institute of professional accountants. Auditor — ineligibility (3) The following persons are ineligible to be an auditor: (a) an election officer or a member of the staff of a returning officer; (b) a chief agent of a registered party or an eligible party, or a registered agent of a registered party; (c) a candidate or their official agent; (d) an electoral district agent of a registered association; (e) a leadership contestant or their leadership campaign agent; (f) a nomination contestant or their financial agent; and (g) a financial agent of a registered third party. Notification of appointment (4) Every nomination contestant, without delay after an auditor is appointed, shall provide the Chief Electoral Officer with the auditor’s name, address, telephone number and occupation and their signed consent to act in that capacity. New auditor (5) If a nomination contestant’s auditor is replaced, the contestant shall, without delay, provide the Chief Electoral Officer with the new auditor’s name, address, telephone number and occupation and their signed consent to act in that capacity. Only one auditor 476.78 A nomination contestant shall have no more than one auditor at a time. Prohibition — auditors 476.79 No person who is ineligible to be an auditor of a nomination contestant shall act in that capacity. Auditor’s report 476.8 (1) A nomination contestant’s auditor appointed in accordance with subsection 476.77(1) shall, as soon as feasible after the 2013-2014 Loi électorale selection date, report to the contestant’s financial agent on the nomination campaign return for that campaign and shall, in accordance with generally accepted auditing standards, make any examination that will enable the auditor to give an opinion in the report as to whether the return presents fairly the information contained in the financial records on which it is based. Statement (2) The auditor shall include in the report any statement that the auditor considers necessary if (a) the return does not present fairly the information contained in the financial records on which it is based; (b) the auditor has not received all of the information and explanations that the auditor required; or (c) based on the examination, it appears that the financial agent has not kept proper financial records. Right of access (3) The auditor shall have access at any reasonable time to all of the nomination contestant’s documents, and may require the contestant and their financial agent to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report. Ineligible to prepare report (4) No person referred to in subsection 476.77(3) who is a partner or an associate of a nomination contestant’s auditor or who is an employee of that auditor, or of the firm in which that auditor is a partner or associate, shall participate, other than in the manner referred to in subsection (3), in the preparation of the auditor’s report. Nomination contestants outside Canada 476.81 (1) Despite subsection 476.75(7), a nomination contestant who is outside Canada when the documents referred to in paragraphs 476.75(1)(a) to (c) are provided to the Chief Electoral Officer need not send their financial agent the declaration referred to in paragraph 476.75(1)(d) within the period referred to in subsection 476.75(7), but if the contestant does not send it to their financial agent within that period then the contestant shall provide the C. 12 Canada E Chief Electoral Officer with the declaration no later than 14 days after the day on which the contestant returns to Canada. Financial agent relieved of obligation (2) Despite subsection 476.75(1), the financial agent need not provide the Chief Electoral Officer with the nomination contestant’s declaration referred to in paragraph 476.75(1)(d) if, in the circumstances set out in subsection (1), the contestant has not sent it to the financial agent. Statement of personal expenses 476.82 (1) A nomination contestant shall, within three months after the selection date, send their financial agent a written statement in the prescribed form that (a) sets out the amount of any personal expenses that the contestant paid and details of those personal expenses, including documentation of their payment; or (b) declares that the contestant did not pay for any personal expenses. Death of contestant (2) Subsection (1) does not apply to a nomination contestant who dies before the end of the three-month period referred to in that subsection without having sent the written statement. Corrections, Revisions and Extended Reporting Periods Minor corrections — Chief Electoral Officer 476.83 (1) The Chief Electoral Officer may correct a document referred to in subsection 476.75(1), (10), (11), (12) or (15) if the correction does not materially affect its substance. Corrections or revisions at request of Chief Electoral Officer (2) The Chief Electoral Officer may in writing request a nomination contestant’s financial agent to correct or revise, within a specified period, a document referred to in subsection 476.75(1), (10), (11), (12) or (15). Deadline for corrections or revisions (3) If the Chief Electoral Officer requests the correction or revision, the nomination contestant’s financial agent shall provide the Chief Electoral Officer with the corrected or revised version of the document within the specified period. 2013-2014 Loi électorale Extensions — Chief Electoral Officer 476.84 (1) The Chief Electoral Officer, on the written application of a nomination contestant or their financial agent, shall authorize the extension of a period referred to in subsection 476.75(7), (10), (11), (12) or (15), unless he or she is satisfied that the financial agent’s failure to provide the required documents was deliberate or was the result of the financial agent’s failure to exercise due diligence. Deadline (2) The application may be made within the period referred to in subsection 476.75(7), (10), (11), (12) or (15) or within two weeks after the end of that period. Corrections or revisions — Chief Electoral Officer 476.85 (1) The Chief Electoral Officer, on the written application of a nomination contestant or their financial agent, shall authorize the correction or revision of a document referred to in subsection 476.75(1), (10), (11), (12) or (15) if he or she is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with. Application made without delay (2) The application shall be made immediately after the applicant becomes aware of the need for correction or revision. Deadline for corrections or revisions (3) The applicant shall provide the Chief Electoral Officer with the corrected or revised version of the document within 30 days after the day on which the correction or revision is authorized or within any extension of that period authorized under subsection (4) or (5). New deadline (4) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of the 30-day period referred to in subsection (3), shall authorize the extension of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the document was deliberate or was the result of their failure to exercise due diligence. Extension of new deadline (5) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of an extension authorized under subsection (4) or under this subsection, shall authorize the further extension C. 12 Canada E of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the document was deliberate or was the result of their failure to exercise due diligence. Extensions, corrections or revisions — judge 476.86 (1) A nomination contestant or their financial agent may apply to a judge for an order (a) relieving the financial agent from the obligation to comply with a request referred to in subsection 476.83(2); (b) authorizing an extension referred to in subsection 476.84(1); or (c) authorizing a correction or revision referred to in subsection 476.85(1). The applicant shall notify the Chief Electoral Officer that the application has been made. Deadline (2) The application may be made (a) under paragraph (1)(a), within the specified period referred to in subsection 476.83(2) or within the two weeks after the end of that period; (b) under paragraph (1)(b), within two weeks after, as the case may be, (i) if an application for an extension is not made to the Chief Electoral Officer within the period referred to in subsection 476.84(2), the end of the two-week period referred to in that subsection, (ii) the rejection of an application for an extension made in accordance with section 476.84, or (iii) the end of the extended period referred to in subsection 476.84(1); or (c) under paragraph (1)(c), within two weeks after the rejection of an application for a correction or revision made in accordance with section 476.85. Grounds — relief from compliance (3) The judge shall grant an order relieving the financial agent from the obligation to comply with a request referred to in subsection 476.83(2) if the judge is satisfied by the evidence submitted by the applicant that the 2013-2014 Loi électorale correction or revision is not necessary in order for the requirements of this Act to be complied with. Grounds — extension (4) The judge shall grant an order authorizing an extension unless the judge is satisfied that the financial agent’s failure to provide the required documents was deliberate or was the result of their failure to exercise due diligence. Grounds — corrections or revisions (5) The judge shall grant an order authorizing a correction or revision if the judge is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with. Contents of order (6) An order under subsection (1) may require that the applicant satisfy any condition that the judge considers necessary for carrying out the purposes of this Act. Appearance of financial agent before judge 476.87 (1) A judge dealing with an application under section 476.86 or 476.88 who is satisfied that a nomination contestant or a financial agent has not provided the documents referred to in subsection 476.75(1), (10), (11), (12) or (15) in accordance with this Act because of a failure of the financial agent or a predecessor of the financial agent shall, by order served personally, require the financial agent or that predecessor to appear before the judge. Show cause orders (2) The judge shall, unless the financial agent or predecessor on his or her appearance shows cause why an order should not be issued, order in writing that the agent or predecessor (a) do anything that the judge considers appropriate in order to remedy the failure; or (b) be examined concerning any information that pertains to the failure. Recourse of contestant for fault of financial agent 476.88 A nomination contestant may apply to a judge for an order that relieves the contestant from any liability or consequence under this or any other Act of Parliament in relation to an act or omission of the contestant’s financial agent, if the contestant establishes that (a) it occurred without his or her knowledge or acquiescence; or C. 12 Canada E (b) he or she exercised all due diligence to avoid its occurrence. The contestant shall notify the Chief Electoral Officer that the application has been made. Destruction of documents — judge 476.89 (1) A nomination contestant or their financial agent may apply to a judge for an order relieving the financial agent from the obligation to provide a document referred to in subsection 476.75(1), (10), (11), (12) or (15). The applicant shall notify the Chief Electoral Officer that the application has been made. Grounds (2) The judge may grant the order only if the judge is satisfied that the applicant cannot provide the documents because of their destruction by a superior force, including a flood, fire or other disaster. Date of relief (3) For the purposes of this Act, the applicant is relieved from the obligation referred to in subsection (1) on the date of the order. Prohibition — false, misleading or incomplete document 476.9 No nomination contestant and no financial agent of a nomination contestant shall provide the Chief Electoral Officer with a document referred to in subsection 476.75(1), (10), (11), (12) or (15) that (a) the contestant or the financial agent, as the case may be, knows or ought reasonably to know contains a material statement that is false or misleading; or (b) in the case of a document referred to in subsection 476.75(1), does not substantially set out the information required under subsection 476.75(2) and, in the case of a document referred to in subsection 476.75(10), (11), (12) or (15), does not substantially set out the information required under that subsection. Surplus of Nomination Campaign Funds Surplus of nomination campaign funds 476.91 The surplus amount of nomination campaign funds that a nomination contestant receives for a nomination contest is the amount by which the contributions accepted by the financial agent on behalf of the contestant and any other amounts received by the contestant for their nomination campaign that are not 2013-2014 Loi électorale repayable are more than the contestant’s nomination campaign expenses paid under this Act and any transfers referred to in paragraph 364(5)(a). Notice of estimated surplus 476.92 (1) If the Chief Electoral Officer estimates that a nomination contestant has a surplus of nomination campaign funds, the Chief Electoral Officer shall issue a notice of the estimated amount of the surplus to the contestant’s financial agent. Disposal of surplus funds (2) The nomination contestant’s financial agent shall dispose of a surplus of nomination campaign funds within 60 days after the day on which they receive the notice of estimated surplus. Disposal without notice (3) If a nomination contestant has a surplus of nomination campaign funds but their financial agent has not received a notice of estimated surplus, the financial agent shall dispose of the surplus within 60 days after the day on which the Chief Electoral Officer is provided with the contestant’s nomination campaign return. Method of disposal of surplus 476.93 A nomination contestant’s financial agent shall dispose of surplus nomination campaign funds by transferring them to (a) the official agent of the candidate endorsed by the registered party in the electoral district in which the nomination contest was held; or (b) the registered association that held the nomination contest or the registered party for whose endorsement the contest was held. Notice of disposal of surplus 476.94 (1) A nomination contestant’s financial agent shall, within seven days after disposing of the contestant’s surplus nomination campaign funds, give the Chief Electoral Officer a notice in the prescribed form of the amount and date of the disposal and to whom the surplus was transferred. Publication (2) As soon as feasible after the disposal of a nomination contestant’s surplus nomination campaign funds, the Chief Electoral Officer shall publish the notice in any manner that he or she considers appropriate. C. 12 Canada E DIVISION 5 CANDIDATES Subdivision a Official Agent and Auditor Deeming 477. For the purposes of Division 1 of this Part and this Division, except sections 477.89 to 477.95, a candidate is deemed to have been a candidate from the time they accept a provision of goods or services under section 364, accept a transfer of funds under that section, accept a contribution, borrow money under section 373 or incur an electoral campaign expense referred to in section 375. Duty to appoint official agent 477.1 (1) A candidate shall appoint an official agent before accepting a provision of goods or services under section 364, accepting a transfer of funds under that section, accepting a contribution, borrowing money under section 373 or incurring an electoral campaign expense referred to in section 375. Appointment of auditor (2) A candidate shall appoint an auditor on appointing an official agent. Official agent — ineligibility 477.2 The following persons are ineligible to be an official agent: (a) an election officer or a member of the staff of a returning officer; (b) a candidate; (c) an auditor appointed as required by this Act; (d) a person who is not an elector; (e) an undischarged bankrupt; and (f) a person who does not have full capacity to enter into contracts in the province in which they ordinarily reside. Auditor — eligibility 477.3 (1) Only the following are eligible to be an auditor for a candidate: (a) a person who is a member in good standing of a corporation, association or institute of professional accountants; or 2013-2014 Loi électorale (b) a partnership of which every partner is a member in good standing of a corporation, association or institute of professional accountants. Auditor — ineligibility (2) The following persons are ineligible to be an auditor: (a) an election officer or a member of the staff of a returning officer; (b) the candidate or any other candidate; (c) the official agent of the candidate or any other candidate; (d) the chief agent of a registered party or an eligible party; (e) a registered agent of a registered party; (f) an electoral district agent of a registered association; (g) a leadership contestant and their leadership campaign agent; (h) a nomination contestant and their financial agent; and (i) a financial agent of a registered third party. If partnership appointed as auditor 477.4 Subject to sections 477.2 and 477.3, a person may be appointed as official agent or auditor for a candidate even if the person is a member of a partnership that has been appointed in accordance with this Act as an auditor for (a) a candidate in an electoral district other than the electoral district of the candidate for whom the appointment is being made; or (b) a registered party. Consent 477.41 A candidate shall obtain from the official agent or auditor, on appointment, their signed consent to act in that capacity. Replacement of official agent or auditor 477.42 In the event of the death, incapacity, resignation or ineligibility of an official agent or an auditor, or the revocation of the appointment of one, the candidate shall without delay appoint a replacement. C. 12 Only one official agent and auditor 477.43 A candidate shall have no more than one official agent and one auditor at a time. Prohibition — official agents 477.44 (1) No person who is ineligible to be an official agent of a candidate shall act in that capacity. Prohibition — auditor (2) No person who is ineligible to be an auditor of a candidate shall act in that capacity. Canada E Subdivision b Financial Administration of Candidates Powers, Duties and Functions of Official Agent Duty of official agent 477.45 A candidate’s official agent is responsible for administering the candidate’s financial transactions for their electoral campaign and for reporting on those transactions in accordance with this Act. Bank account 477.46 (1) A candidate’s official agent shall open, for the sole purpose of the candidate’s electoral campaign, a separate bank account in a Canadian financial institution as defined in section 2 of the Bank Act, or in an authorized foreign bank as defined in that section that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. Account holder name (2) The account shall name the account holder as follows: “(name of official agent), official agent”. Payments and receipts (3) All of a candidate’s financial transactions in relation to the candidate’s electoral campaign that involve the payment or receipt of money are to be paid from or deposited to the account. Closure of bank account (4) After the election or the withdrawal or death of a candidate, the candidate’s official agent shall close the account once all unpaid claims and surplus electoral funds have been dealt with in accordance with this Act. Final statement of bank account (5) The official agent shall, on closing the account, provide the Chief Electoral Officer with the final statement of the account. 2013-2014 Loi électorale Prohibition — accepting contributions, borrowing 477.47 (1) No person or entity, other than the candidate’s official agent, shall accept contributions to a candidate’s electoral campaign or borrow money on the candidate’s behalf under section 373. Prohibition — issuing tax receipts (2) No person or entity, other than the candidate’s official agent, shall provide official receipts to contributors of monetary contributions to a candidate for the purpose of subsection 127(3) of the Income Tax Act. Prohibition — accepting or providing goods, services or funds (3) No person or entity, other than the candidate’s official agent, shall, on behalf of a candidate, (a) accept a provision of goods or services, or a transfer of funds, if the provision or transfer is permitted under section 364; or (b) provide goods or services, or transfer funds, if the provision or transfer is permitted under that section. Prohibition — paying electoral expenses (4) No person or entity, other than the candidate’s official agent, shall pay expenses in relation to a candidate’s electoral campaign except for petty expenses referred to in section 381 and the candidate’s personal expenses. Prohibition — incurring electoral expenses (5) No person or entity, other than a candidate, their official agent or a person authorized under paragraph 477.55(c) to enter into contracts, shall incur expenses in relation to the candidate’s electoral campaign. Prohibition — paying candidate’s personal expenses (6) No person or entity, other than a candidate or their official agent, shall pay the candidate’s personal expenses. Exception (7) Subsection (4) or (5), as the case may be, does not apply to a registered agent of a registered party who pays or incurs expenses in relation to the electoral campaign of the leader of the registered party. Expense Limit for Notices of Nomination Meetings Limit 477.48 (1) The amount that may be spent on providing notice of meetings that are to be held during an election period for the principal C. 12 Canada E purpose of nominating a candidate for an election in an electoral district shall not be more than 1% of the maximum election expenses (a) that were allowed for a candidate in that electoral district during the immediately preceding general election, if the boundaries for the electoral district have not changed since then; or (b) that the Chief Electoral Officer determines, in any other case. Prohibition on official agents, candidates and authorized persons (2) No candidate, official agent of a candidate or person who is authorized under paragraph 477.55(c) to enter into contracts shall incur or cause to be incurred total expenses on account of notices referred to in subsection (1) in an amount that is more than the amount determined under that subsection. Election Expenses Limit Maximum election expenses allowed 477.49 (1) The election expenses limit that is allowed for a candidate’s election expenses in an electoral district is the product of the base amount for an electoral district determined under section 477.5 and the inflation adjustment factor referred to in section 384 on the day on which the writ is issued. Election period longer than 37 days (2) If an election period is longer than 37 days, then the election expenses limit calculated under subsection (1) is increased by adding to it the product of (a) one thirty-seventh of the election expenses limit calculated under subsection (1), and (b) the number of days in the election period minus 37. Base amount of candidate’s election expenses 477.5 (1) The base amount of a candidate’s election expenses in an electoral district is the higher of (a) the amount calculated, on the basis of the preliminary lists of electors for the electoral district, in accordance with subsections (3) to (6), and 2013-2014 Loi électorale (b) the amount calculated, on the basis of the revised lists of electors for the electoral district, in accordance with subsections (7) to (10). Death of candidate of registered party (2) If a candidate for an electoral district whose nomination was endorsed by a registered party dies within the period beginning at 2:00 p.m. on the fifth day before the closing day for nominations and ending on polling day, the base amount for that electoral district is increased by 50%. Calculation using preliminary lists of electors (3) The amount referred to in paragraph (1)(a) is the aggregate of the following amounts, based on the number of the electors on the preliminary lists of electors: (a) $2.1735 for each of the first 15,000 electors, (b) $1.092 for each of the next 10,000 electors, and (c) $0.546 for each of the remaining electors. Fewer electors than average — general election (4) If the number of electors on the preliminary lists of electors for the electoral district is less than the average number of electors on all preliminary lists of electors in a general election, then, in making a calculation under subsection (3), the number of electors is deemed to be halfway between the number on the preliminary lists of electors for the electoral district and that average number. Fewer electors than average — by-election (5) In the case of a by-election, if the number of electors on the preliminary lists of electors for the electoral district is less than the average number of electors on all revised lists of electors in the immediately preceding general election, then, in making a calculation under subsection (3), the number of electors is deemed to be halfway between the number on the preliminary lists of electors for the electoral district and that average number. Districts with lower population density (6) If the number of electors per square kilometre, calculated on the basis of the preliminary lists of electors for the electoral district, is less than 10, the amount calculated C. 12 Canada E under subsection (3) is increased by the lesser of $0.31 per square kilometre and 25% of the amount calculated under subsection (3). Calculation using revised list of electors (7) The amount referred to in paragraph (1)(b) is the aggregate of the following amounts, based on the number of the electors on the revised lists of electors: (a) $2.1735 for each of the first 15,000 electors, (b) $1.092 for each of the next 10,000 electors, and (c) $0.546 for each of the remaining electors. Fewer electors than average — general election (8) If the number of electors on the revised lists of electors for the electoral district is less than the average number of electors on all revised lists of electors in a general election, then, in making a calculation under subsection (7), the number of electors is deemed to be halfway between the number on the revised lists of electors for the electoral district and that average number. Fewer electors than average — by-election (9) In the case of a by-election, if the number of electors on the revised lists of electors for the electoral district is less than the average number of electors on all revised lists of electors in the immediately preceding general election, then, in making a calculation under subsection (7), the number of electors is deemed to be halfway between the number on the revised lists of electors for the electoral district and that average number. Districts with lower population density (10) If the number of electors per square kilometre, calculated on the basis of the revised lists of electors for the electoral district, is less than 10, the amount calculated under subsection (7) is increased by the lesser of $0.31 per square kilometre and 25% of the amount calculated under subsection (7). Estimated expenses 477.51 (1) On November 15 in each year, the Chief Electoral Officer shall calculate the election expenses limit referred to in section 477.49 for each electoral district, based on the lists of electors in the Register of Electors, as if an election were to be held on that date. 2013-2014 Availability of estimates Loi électorale (2) The election expenses limit for an electoral district shall be sent (a) to any person on request; and (b) to the member of the House of Commons who represents the electoral district and each registered party that endorsed a candidate in the electoral district in the last election. Maximum amount not guaranteed (3) The election expenses limit calculated under subsection (1) is an estimate and, as such, may be increased or decreased for an electoral district in the subsequent election period. Exception (4) This section does not apply if November 15 falls during an election period or if the vote at a general election was held during the six months before that date. Prohibition — expenses more than maximum 477.52 (1) No candidate, official agent of a candidate or person who is authorized under paragraph 477.55(c) to enter into contracts shall incur total election expenses in an amount that is more than the election expenses limit calculated under section 477.49. Prohibition — collusion (2) No candidate, official agent of a candidate, person who is authorized under paragraph 477.55(c) to enter into contracts or third party, as defined in section 349, shall act in collusion with each other for the purpose of circumventing the election expenses limit calculated under section 477.49. Recovery of Claims for Debts Claim for payment 477.53 A person who has a claim to be paid for an electoral campaign expense shall send the invoice or other document evidencing the claim to the candidate’s official agent or, if there is no official agent, to the candidate. Payment within three years 477.54 (1) If a claim for an electoral campaign expense is evidenced by an invoice or other document that has been sent under section 477.53, or if a claim for repayment of a loan is made to the candidate under section 373, the claim shall be paid within three years after polling day. C. 12 Prohibition — payment without authorization (2) No candidate and no official agent of a candidate shall pay a claim referred to in subsection (1) after the end of the three-year period referred to in that subsection unless authorized to do so under section 477.56 or 477.57, or ordered to do so as a result of proceedings commenced under section 477.58. Unenforceable contracts 477.55 A contract in relation to an electoral campaign is not enforceable against the candidate unless it was entered into by Canada E (a) the candidate personally; (b) the candidate’s official agent; or (c) a person whom the official agent may, in writing, have authorized to enter into the contract. Irregular claims or payments — Chief Electoral Officer 477.56 (1) On the written application of a person who has a claim to be paid for an electoral campaign expense or to be paid for a loan made to the candidate under section 373, or on the written application of the candidate’s official agent or the candidate, the Chief Electoral Officer may, on being satisfied that there are reasonable grounds for so doing, in writing authorize the candidate’s official agent to pay the amount claimed if the payment of the expense or the repayment of the loan was not made within the three-year period referred to in subsection 477.54(1). Conditions (2) The Chief Electoral Officer may impose any term or condition that he or she considers appropriate on a payment authorized under subsection (1). Irregular claims or payments — judge 477.57 On the application of a person who has a claim to be paid for a candidate’s electoral campaign expense or to be paid for a loan made to the candidate under section 373, or on the application of the candidate’s official agent or the candidate, a judge may, on being satisfied that there are reasonable grounds for so doing, by order authorize the candidate’s official agent to pay the amount claimed if (a) the applicant establishes that an authorization under subsection 477.56(1) has been refused and that the payment has not been made within the three-year period referred to in subsection 477.54(1); or 2013-2014 Loi électorale (b) the amount claimed has not been paid in accordance with an authorization obtained under subsection 477.56(1) and the applicant establishes their inability to comply with the authorization for reasons beyond their control. The applicant shall notify the Chief Electoral Officer that the application has been made. Proceedings to recover payment 477.58 A person who has sent an invoice or other document evidencing a claim under section 477.53, or has a claim for repayment of a loan made to a candidate under section 373, may commence proceedings in a court of competent jurisdiction to recover any unpaid amount (a) at any time, if the candidate or their official agent refuses to pay that amount or disputes that it is payable; or (b) after the end of the period mentioned in subsection 477.54(1) or any extension of that period authorized under subsection 477.56(1) or section 477.57, in any other case. The candidate shall notify the Chief Electoral Officer that the proceedings have been commenced. Electoral Campaign Return Electoral campaign return 477.59 (1) A candidate’s official agent shall provide the Chief Electoral Officer with the following in respect of an election: (a) an electoral campaign return, in the prescribed form, on the financing and expenses for the candidate’s electoral campaign; (b) the auditor’s report on the return under section 477.62; (c) a declaration in the prescribed form by the official agent that the return is complete and accurate; and (d) a declaration in the prescribed form by the candidate that the return is complete and accurate. Contents of return (2) The electoral campaign return shall set out C. 12 Canada E (a) a statement of election expenses, including a statement of election expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provider as defined in that section, that indicates the name of that provider and the amount of those expenses; (b) a statement of electoral campaign expenses, other than election expenses, including a statement of electoral campaign expenses incurred for voter contact calling services as defined in section 348.01, provided by a calling service provider as defined in that section, that indicates the name of that provider and the amount of those expenses; (c) a statement of claims that are the subject of proceedings under section 477.58; (d) a statement of unpaid claims, including those resulting from loans made to the candidate under section 373; (e) a statement of the terms and conditions of each loan made to the candidate under section 373, including the amount of the loan, the interest rate, the lender’s name and address, the dates and amounts of repayments of principal and payments of interest, the unpaid principal remaining at the end of each calendar year and, if there is a guarantor, the guarantor’s name and address and the amount guaranteed; (f) the total amount of contributions received by the candidate; (g) the number of contributors; (h) the name and address of each contributor who made contributions of a total amount of more than $200 to the candidate, that total amount, as well as the amount of each of those contributions and the date on which the candidate received it; (i) a statement of the commercial value of goods or services provided and of funds transferred by the candidate to a registered party, to a registered association or to themselves in their capacity as a nomination contestant; 2013-2014 Loi électorale (j) a statement of the commercial value of goods or services provided and of funds transferred to the candidate from a registered party, a registered association or a nomination contestant; and (k) a statement of contributions received but returned in whole or in part to the contributors or otherwise dealt with in accordance with this Act. Supporting documents (3) Together with the electoral campaign return, the official agent of a candidate shall provide the Chief Electoral Officer with documents evidencing expenses set out in the return, including bank statements, deposit slips, cancelled cheques and the candidate’s written statement concerning personal expenses referred to in subsection 477.64(1). Additional supporting documents (4) If the Chief Electoral Officer is of the opinion that the documents provided under subsection (3) are not sufficient, he or she may require the official agent to provide by a specified date any additional documents that are necessary to comply with that subsection. Report (5) If there is any amendment to the information in a statement referred to in paragraph (2)(e), including with respect to the giving of a guarantee or suretyship in respect of the loan, then the candidate’s official agent shall without delay provide the Chief Electoral Officer with a report on the amendment in the prescribed form. Publication (6) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, publish the information in a statement made under paragraph (2)(e) and any report provided under subsection (5) as soon as feasible after receiving the information or report. Period for providing documents (7) The documents referred to in subsection (1) shall be provided to the Chief Electoral Officer within four months after polling day. Declaration of candidate (8) A candidate shall, within four months after polling day, send their official agent the declaration referred to in paragraph (1)(d). C. 12 Death of candidate (9) If a candidate dies without having sent the declaration within the period referred to in subsection (8), Canada E (a) they are deemed to have sent the declaration in accordance with that subsection; (b) the official agent is deemed to have provided the declaration to the Chief Electoral Officer in accordance with subsection (1); and (c) the Chief Electoral Officer is deemed to have received the declaration for the purposes of sections 477.73, 477.75 and 477.76. Payment of unpaid claims (10) If a claim — including one resulting from a loan — is paid in full after the return under paragraph (1)(a) is provided to the Chief Electoral Officer, the candidate’s official agent shall provide him or her with a report in the prescribed form on the payment of the claim within 30 days after the day on which the payment is made, including information indicating the source of the funds used to pay the claim. First update (11) The candidate’s official agent shall provide the Chief Electoral Officer with an updated version of the statement of unpaid claims referred to in paragraph (2)(d), as of the day that is 18 months after polling day, within the period that begins 18 months after polling day and ends 19 months after polling day. The updated version shall include the following information concerning the unpaid amount of a claim, including one resulting from a loan: (a) whether any part of the unpaid amount is disputed and, if so, what steps the parties have taken to resolve the dispute; (b) whether the claim is the subject of proceedings under section 477.58; (c) whether the unpaid amount of a loan is the subject of proceedings to secure its payment, or of a dispute as to the amount that was to be paid or the amount that remains unpaid; 2013-2014 Loi électorale (d) whether the parties have agreed on a repayment schedule and, if so, whether repayments are being made according to the schedule; (e) whether the unpaid amount has been written off by the creditor as an uncollectable debt in accordance with the creditor’s normal accounting practices; and (f) any other relevant information that could help explain why the amount is unpaid. Second update (12) The candidate’s official agent shall provide the Chief Electoral Officer with an updated version of the statement of unpaid claims referred to in paragraph (2)(d), as of the day that is 36 months after polling day, within the period that begins 36 months after polling day and ends 37 months after polling day. The updated version shall include the information referred to in paragraphs (11)(a) to (f). Supporting documents (13) Together with the updated versions of the statement of unpaid claims referred to in subsections (11) and (12), the candidate’s official agent shall provide the Chief Electoral Officer with documents evidencing the matters referred to in paragraphs (11)(a) to (f), including, if paragraph (11)(d) applies, a copy of the repayment schedule. Additional supporting documents (14) If the Chief Electoral Officer is of the opinion that the documents provided under subsection (13) are not sufficient, he or she may require the official agent to provide by a specified date any additional documents that are necessary to comply with that subsection. Irregular claims and payments (15) The candidate’s official agent shall provide the Chief Electoral Officer with a report in the prescribed form on the payment of a claim that was subject to an authorization to pay under section 477.56 or 477.57 or an order to pay resulting from proceedings commenced under section 477.58. The official agent shall provide the report within 30 days after the day on which the payment is made and shall include in it information indicating the source of the funds used to pay the claim. C. 12 Uncollectable debts 477.6 (1) If the updated version of the statement of unpaid claims provided under subsection 477.59(11) or (12) indicates that an unpaid amount of a loan has been written off by the lender as an uncollectable debt in accordance with the lender’s normal accounting practices, and the candidate is the candidate of a registered party, then the Chief Electoral Officer shall without delay inform the lender, the registered party and, if the registered party has a registered association in the candidate’s electoral district, the registered association. Representations (2) The Chief Electoral Officer shall give the lender, the registered party and the registered association the opportunity to make representations to him or her. Chief Electoral Officer’s determination (3) The Chief Electoral Officer shall, without delay after receiving the representations, determine whether the unpaid amount has been written off by the lender as an uncollectable debt in accordance with the lender’s normal accounting practices. He or she shall then inform the lender, the candidate, the registered party and the registered association of his or her determination. Registered association or party liable (4) If the Chief Electoral Officer determines that the unpaid amount has been written off by the lender as an uncollectable debt in accordance with the lender’s normal accounting practices, then the registered association or, if there is no registered association, the registered party becomes liable for the unpaid amount as if the association or party, as the case may be, had guaranteed the loan. When contributions forwarded to Receiver General 477.61 If the name of the contributor of a contribution of more than $20 to a candidate, or the name or the address of a contributor who has made contributions of a total amount of more than $200 to a candidate, is not known, the candidate’s official agent shall, without delay, pay an amount of money equal to the value of the contribution to the Chief Electoral Officer, who shall forward it to the Receiver General. Auditor’s report 477.62 (1) As soon as feasible after polling day, a candidate’s auditor shall report to the candidate’s official agent on the electoral campaign return and shall, in accordance with generally accepted auditing standards, make any Canada E 2013-2014 Loi électorale examination that will enable the auditor to give an opinion in the report as to whether the return presents fairly the information contained in the financial records on which it is based. Checklist (2) The auditor’s report shall include a completed checklist for audits in the prescribed form. Statement (3) The auditor shall include in the report any statement that the auditor considers necessary if (a) the return does not present fairly the information contained in the financial records on which it is based; (b) the auditor has not received all the information and explanations that the auditor required; or (c) based on the examination, it appears that the official agent has not kept proper financial records. Right of access (4) The auditor shall have access at any reasonable time to all of the candidate’s documents, and may require the candidate and their official agent to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report. Ineligible to prepare report (5) No person referred to in subsection 477.3(2) who is a partner or an associate of a candidate’s auditor or who is an employee of that auditor, or of the firm in which that auditor is a partner or associate, shall participate, other than in the manner referred to in subsection (4), in the preparation of the auditor’s report. Candidates outside Canada 477.63 (1) Despite subsection 477.59(7), a candidate who is outside Canada when the documents referred to in paragraphs 477.59(1)(a) to (c) are provided to the Chief Electoral Officer need not send their official agent the declaration referred to in paragraph 477.59(1)(d) within the period referred to in subsection 477.59(7), but if the candidate does not send it to their official agent within that period then the candidate shall provide the Chief Electoral Officer with the declaration no later than 14 days after the day on which they return to Canada. C. 12 Official agent relieved of obligation (2) Despite subsection 477.59(1), the official agent need not provide the Chief Electoral Officer with the candidate’s declaration referred to in paragraph 477.59(1)(d) if, in the circumstances set out in subsection (1), the candidate has not sent it to the official agent. Statement of personal expenses 477.64 (1) A candidate shall, within three months after polling day, send their official agent a written statement in the prescribed form that Canada E (a) sets out the amount of any personal expenses that the candidate paid and details of those personal expenses, including documentation of their payment; or (b) declares that the candidate did not pay for any personal expenses. Death of candidate (2) Subsection (1) does not apply to a candidate who dies before the end of the three-month period referred to in that subsection without having sent the written statement. Corrections, Revisions and Extended Reporting Periods Minor corrections — Chief Electoral Officer 477.65 (1) The Chief Electoral Officer may correct a document referred to in subsection 477.59(1), (10), (11), (12) or (15) if the correction does not materially affect its substance. Corrections or revisions at request of Chief Electoral Officer (2) The Chief Electoral Officer may in writing request a candidate’s official agent to correct or revise, within a specified period, a document referred to in subsection 477.59(1), (10), (11), (12) or (15). Deadline for correction or revision (3) If the Chief Electoral Officer requests a correction or revision, the candidate’s official agent shall provide him or her with the corrected or revised version of the document within the specified period. Extensions — Chief Electoral Officer 477.66 (1) The Chief Electoral Officer, on the written application of a candidate or their official agent, shall authorize the extension of a period referred to in subsection 477.59(7), (10), (11), (12) or (15), unless he or she is satisfied that the official agent’s failure to provide the required documents was deliberate or was the result of their failure to exercise due diligence. 2013-2014 Loi électorale Deadline (2) The application may be made within the period referred to in subsection 477.59(7), (10), (11), (12) or (15) or within two weeks after the end of that period. Corrections or revisions — Chief Electoral Officer 477.67 (1) The Chief Electoral Officer, on the written application of a candidate or their official agent, shall authorize the correction or revision of a document referred to in subsection 477.59(1), (10), (11), (12) or (15) if he or she is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with. Application made without delay (2) The application shall be made immediately after the applicant becomes aware of the need for correction or revision. Deadline for correction or revision (3) The applicant shall provide the Chief Electoral Officer with the corrected or revised version of the document within 30 days after the day on which the correction or revision is authorized or within any extension of that period authorized under subsection (4) or (5). New deadline (4) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of the 30-day period referred to in subsection (3), shall authorize the extension of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the document was deliberate or was the result of the applicant’s failure to exercise due diligence. Extension of new deadline (5) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of an extension authorized under subsection (4) or this subsection, shall authorize the further extension of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the document was deliberate or was the result of the applicant’s failure to exercise due diligence. C. 12 Extensions, corrections or revisions — judge 477.68 (1) A candidate or their official agent may apply to a judge for an order Canada E (a) relieving the official agent from the obligation to comply with a request referred to in subsection 477.65(2); (b) authorizing an extension referred to in subsection 477.66(1); or (c) authorizing a correction or revision referred to in subsection 477.67(1). The applicant shall notify the Chief Electoral Officer that the application has been made. Deadline (2) The application may be made (a) under paragraph (1)(a), within the specified period referred to in subsection 477.65(2) or within the two weeks after the end of that period; (b) under paragraph (1)(b), within two weeks after, as the case may be, (i) if an application for an extension is not made to the Chief Electoral Officer within the period referred to in subsection 477.66(2), the end of the two-week period referred to in that subsection, (ii) the rejection of an application for an extension made in accordance with section 477.66, or (iii) the end of the extended period referred to in subsection 477.66(1); or (c) under paragraph (1)(c), within two weeks after the rejection of an application for a correction or revision made in accordance with section 477.67. Grounds — relief from compliance (3) The judge shall grant an order relieving the official agent from the obligation to comply with a request referred to in subsection 477.65(2) if the judge is satisfied by the evidence submitted by the applicant that the correction or revision is not necessary in order for the requirements of this Act to be complied with. 2013-2014 Loi électorale Grounds — extension (4) The judge shall grant an order authorizing an extension unless the judge is satisfied that the official agent’s failure to provide the required documents was deliberate or was the result of their failure to exercise due diligence. Grounds — corrections or revisions (5) The judge shall grant an order authorizing a correction or revision if the judge is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with. Contents of order (6) The order may require that the applicant satisfy any condition that the judge considers necessary for carrying out the purposes of this Act. Procedure (7) If an application is made under paragraph (1)(a) in respect of a candidate who is a Member of the House of Commons at the time the application is made, the judge shall hear the application without delay and in a summary manner, and a court of appeal shall hear any appeal arising from the application without delay and in a summary manner. Appearance of official agent before judge 477.69 (1) A judge dealing with an application under section 477.68 or 477.7 who is satisfied that a candidate or an official agent has not provided the documents referred to in subsection 477.59(1), (10), (11), (12) or (15) in accordance with this Act because of a failure of the official agent or a predecessor of the official agent shall, by order served personally, require the official agent or that predecessor to appear before the judge. Show cause orders (2) The judge shall, unless the official agent or predecessor on his or her appearance shows cause why an order should not be issued, order that the agent or predecessor (a) do anything that the judge considers appropriate in order to remedy the failure; or (b) be examined concerning any information that pertains to the failure. Recourse of candidate for fault of official agent 477.7 A candidate may apply to a judge for an order that relieves the candidate from any liability or consequence under this or any other C. 12 Canada E Act of Parliament in relation to an act or omission of the candidate’s official agent, if the candidate establishes that (a) it occurred without the candidate’s knowledge or acquiescence; or (b) the candidate exercised all due diligence to avoid its occurrence. The candidate shall notify the Chief Electoral Officer that the application has been made. Destruction of documents — judge 477.71 (1) A candidate or their official agent may apply to a judge for an order relieving the official agent from the obligation to provide a document referred to in subsection 477.59(1), (10), (11), (12) or (15). The applicant shall notify the Chief Electoral Officer that the application has been made. Grounds (2) The judge may grant the order only if the judge is satisfied that the applicant cannot provide the documents because of their destruction by a superior force, including a flood, fire or other disaster. Date of relief (3) For the purposes of this Act, the applicant is relieved from the obligation referred to in subsection (1) on the date of the order. Prohibition — false, misleading or incomplete document 477.72 (1) No candidate and no official agent of a candidate shall provide the Chief Electoral Officer with a document referred to in subsection 477.59(1), (10), (11), (12) or (15) that (a) the candidate or the official agent, as the case may be, knows or ought reasonably to know contains a material statement that is false or misleading; or (b) in the case of a document referred to in subsection 477.59(1), does not substantially set out the information required under subsection 477.59(2) and, in the case of a document referred to in subsection 477.59(10), (11), (12) or (15), does not substantially set out the information required under that subsection. 2013-2014 Loi électorale Membership in House of Commons suspended (2) If the Chief Electoral Officer determines, with respect to an elected candidate, that a document that was required to be provided under subsection 477.59(1), (10), (11), (12) or (15) was not provided within the period for providing it or within any extension to that period authorized under subsection 477.66(1) or paragraph 477.68(1)(b), or that a correction or revision was not made as authorized by subsection 477.67(1) within the period provided in subsection 477.67(3), then the Chief Electoral Officer shall so inform the Speaker of the House of Commons and the candidate is not entitled to continue to sit or vote as a member of the House of Commons until the document, correction or revision is provided or made, as the case may be. Membership in House of Commons suspended (3) If the Chief Electoral Officer determines, with respect to an elected candidate, that a correction or revision that was requested to be made under subsection 477.65(2) was not made within the period specified, then, until the correction or revision is made, the candidate is not entitled to continue to sit or vote as a member of the House of Commons as of (a) the end of the two weeks referred to in paragraph 477.68(2)(a), if the candidate or their official agent does not apply to a judge for an order under paragraph 477.68(1)(a); or (b) if the candidate or their official agent applies to a judge for an order under paragraph 477.68(1)(a), the day on which the application is finally disposed of so as to deny it. Speaker informed (4) As soon as an elected candidate is not entitled to continue to sit or vote as a member of the House of Commons under subsection (3), the Chief Electoral Officer shall so inform the Speaker of the House of Commons. Reimbursement of Election Expenses and Personal Expenses Reimbursement — first instalment 477.73 (1) Without delay after receipt of a return of the writ for an electoral district, the Chief Electoral Officer shall provide the Receiver General with a certificate that sets out (a) the name of the elected candidate, if any; C. 12 Canada E (b) the name of any candidate who received 10% or more of the number of valid votes cast; and (c) the amount that is 15% of the election expenses limit calculated under section 477.49. Payment of partial reimbursement (2) On receipt of the certificate, the Receiver General shall pay the amount set out in it out of the Consolidated Revenue Fund to the official agent of any candidate named in the certificate as partial reimbursement for the candidate’s election expenses and personal expenses. The payment may be made to the person designated by the official agent. Return of excess payment (3) A candidate’s official agent shall without delay return to the Receiver General any amount received under subsection (2) that is more than 60% of the total of (a) the candidate’s personal expenses that the candidate has paid, and (b) the candidate’s election expenses, as set out in the candidate’s electoral campaign return. Reimbursement — final instalment 477.74 (1) On receipt of the documents referred to in subsection 477.59(1), or a corrected or revised version of any of those documents, in respect of a candidate named in a certificate, the Chief Electoral Officer shall provide the Receiver General with a certificate that (a) states that the Chief Electoral Officer is satisfied that the candidate and their official agent have complied with the requirements of subsection 477.56(2) and sections 477.59 to 477.71; (b) states that the auditor’s report does not include a statement referred to in subsection 477.62(3); (c) states that the candidate has incurred more than 30% of the election expenses limit calculated under section 477.49; and (d) sets out the amount of the final instalment of the candidate’s election expenses and personal expenses reimbursement, calculated under subsection (2). 2013-2014 Calculation of reimbursement Loi électorale (2) The amount referred to in paragraph (1)(d) is the lesser of (a) 60% of the sum of the candidate’s paid election expenses and paid personal expenses, as set out in their electoral campaign return, less the partial reimbursement made under section 477.73, and (b) 60% of the election expenses limit calculated under section 477.49, less the partial reimbursement made under section 477.73. Reduction of reimbursement (3) If a candidate’s election expenses, as set out in their electoral campaign return, exceed the election expenses limit calculated under section 477.49, the amount that is provided for in subsection (2) is reduced as follows: (a) by one dollar for every dollar that exceeds the limit by less than 5%; (b) by two dollars for every dollar that exceeds the limit by 5% or more but by less than 10%; (c) by three dollars for every dollar that exceeds the limit by 10% or more but by less than 12.5%; and (d) by four dollars for every dollar that exceeds the limit by 12.5% or more. Payment of final instalment (4) On receipt of the certificate, the Receiver General shall pay, out of the Consolidated Revenue Fund, the amount set out in it to the candidate’s official agent. The payment may be made to the person designated by the official agent. Reimbursement (5) If the amount that is provided for in subsection (2) is a negative amount after being reduced under subsection (3), the candidate’s official agent shall without delay return to the Receiver General that amount — expressed as a positive number — up to the amount of the partial reimbursement received by the official agent under section 477.73. Audit fee 477.75 On receipt of the documents referred to in subsection 477.59(1), including the auditor’s report, and a copy of the auditor’s invoice for the auditor’s report, the Chief C. 12 Canada E Electoral Officer shall provide the Receiver General with a certificate that sets out the greater of (a) the amount of the expenses incurred for the audit, up to a maximum of the lesser of 3% of the candidate’s election expenses and $1,500, and (b) $250. Payment 477.76 On receipt of the certificate, the Receiver General shall pay the amount set out in it to the auditor out of the Consolidated Revenue Fund. Return of deposit 477.77 (1) The Chief Electoral Officer shall provide the Receiver General with a certificate that lists the names of (a) each candidate, including one who has withdrawn under subsection 74(1), whose official agent the Chief Electoral Officer is satisfied has provided the documents under section 477.59 and returned any unused forms referred to in section 477.86, in accordance with subsection 477.88(2); and (b) any candidate who has died before the closing of all the polling stations. Payment (2) On receipt of the certificate, the Receiver General shall pay out of the Consolidated Revenue Fund the amount of each listed candidate’s nomination deposit to their official agent. The payment may be made to the person designated by the official agent. No official agent acting at candidate’s death (3) If there is no official agent in the case described in paragraph (1)(b), the Chief Electoral Officer may return the nomination deposit to any person that he or she considers appropriate. Forfeit to Her Majesty (4) Any nomination deposit that is not returned under this section is forfeited to Her Majesty in right of Canada. Death of candidate 477.78 If a candidate who was endorsed by a registered party dies within the period beginning at 2:00 p.m. on the fifth day before the closing day for nominations and ending on polling day, 2013-2014 Loi électorale (a) they are deemed for the purpose of section 477.73 to receive 10% of the valid votes cast in the electoral district in which they were a candidate; and (b) in the certificate referred to in subsection 477.73(1) the Chief Electoral Officer shall set out, for the other candidates in that electoral district, the amount that is 22.5% of the election expenses limit calculated under section 477.49. Withdrawal of writ 477.79 Division 1 of this Part and this Division apply to electoral campaign expenses of candidates in an electoral district in which a writ is withdrawn under subsection 59(1) or deemed to be withdrawn under subsection 31(3) of the Parliament of Canada Act, except that in such a case (a) the election is deemed to have been held on a polling day that is the day of publication of the notice of withdrawal in the Canada Gazette under subsection 59(2) or section 551; and (b) each candidate is deemed to have received 10% of the number of the votes that would have been validly cast at that deemed election. Surplus of Electoral Funds Surplus of electoral funds 477.8 (1) The surplus amount of electoral funds that a candidate receives for an election is the amount by which the candidate’s electoral revenues referred to in subsection (3) are more than the total of the candidate’s electoral campaign expenses paid by their official agent and the transfers referred to in subsection (4). Transfer or sale of capital assets (2) Before the surplus amount of electoral funds is disposed of in accordance with sections 477.81 and 477.82, a candidate shall either transfer any capital assets whose acquisition constitutes an electoral campaign expense within the meaning of section 375 to the registered party that has endorsed the candidate — or to the registered association of that party — or sell them at their fair market value. Electoral revenues (3) The electoral revenues of a candidate include any amount that represents C. 12 Canada E (a) a monetary contribution made to the candidate; (b) an election expense or personal expense for which the candidate was reimbursed under this Act; (c) the candidate’s nomination deposit for which they were reimbursed; (d) the resale value of the capital assets referred to in subsection (2); and (e) any other amount that was received by the candidate for their electoral campaign and that is not repayable. Transfers (4) A transfer made by a candidate is a transfer of (a) any funds that the candidate transfers, during the election period, to a registered party or a registered association; (b) any amount of a reimbursement referred to in paragraphs (3)(b) and (c) that the candidate transfers to that registered party; and (c) any funds transferred by the candidate under paragraph 364(3)(d). Notice of estimated surplus 477.81 (1) If the Chief Electoral Officer estimates that a candidate has a surplus of electoral funds, the Chief Electoral Officer shall issue a notice of the estimated amount of the surplus to the candidate’s official agent. Disposal of surplus funds (2) The candidate’s official agent shall dispose of a surplus of electoral funds within 60 days after the day on which they receive the notice of estimated surplus. Disposal without notice (3) If a candidate has a surplus of electoral funds but their official agent has not received a notice of estimated surplus, the official agent shall dispose of the surplus within 60 days after, as the case may be, (a) the later of (i) the day on which they receive the final instalment of the reimbursement of the candidate’s election expenses and personal expenses, and 2013-2014 Loi électorale (ii) the day on which they receive the reimbursement of the candidate’s nomination deposit; or (b) the day on which the Chief Electoral Officer is provided with the candidate’s electoral campaign return, if the candidate did not receive either of the reimbursements mentioned in paragraph (a). Method of disposal of surplus 477.82 A candidate’s official agent shall dispose of surplus electoral funds by transferring them (a) in the case of a candidate who was endorsed by a registered party, to that party or to the registered association of that party in the candidate’s electoral district; or (b) in any other case, to the Receiver General. Notice of disposal of surplus 477.83 (1) A candidate’s official agent shall, within seven days after disposing of a candidate’s surplus electoral funds, give the Chief Electoral Officer a notice in the prescribed form of the amount and date of the disposal and to whom the surplus was transferred. Publication (2) As soon as feasible after the disposal of a candidate’s surplus electoral funds, the Chief Electoral Officer shall publish the notice in any manner that he or she considers appropriate. Requisition for repayment 477.84 (1) An official agent who has disposed of a candidate’s surplus electoral funds under paragraph 477.82(b) and must subsequently pay an electoral campaign expense of the candidate may apply to the Chief Electoral Officer for repayment in an amount that is not more than the lesser of the amount of the subsequent payment and the amount of the surplus electoral funds. Repayment (2) On receipt of a request for payment from the Chief Electoral Officer in relation to an application, the Receiver General shall pay the amount specified in the application to the official agent out of the Consolidated Revenue Fund. C. 12 Prohibition — transfer of contributions 477.85 No registered agent of a registered party, no financial agent of a registered association and no financial agent of a nomination contestant shall transfer funds to a candidate after polling day except to pay claims related to the candidate’s electoral campaign. Canada E Supply and Use of Forms Prescribed forms — Income Tax Act 477.86 A candidate and their official agent shall use the prescribed forms for official receipts to contributors for the purpose of subsection 127(3) of the Income Tax Act. Provision of forms to returning officers 477.87 The Chief Electoral Officer shall provide each returning officer with copies of prescribed forms. Provision of forms to candidates 477.88 (1) A returning officer shall provide each candidate in their electoral district with a reasonable number of copies of each prescribed form requested by the candidate or by their official agent. Return of unused forms (2) A candidate and their official agent shall return any unused forms referred to in section 477.86 within a month after polling day. Designated forms (3) The Chief Electoral Officer may, from among forms that are to be provided under subsection (1), designate those that may be provided only to the official agent of a candidate whose nomination has been confirmed under subsection 71(1). Subdivision c Gifts and Other Advantages Definition of “candidate” 477.89 For the purposes of sections 477.9 to 477.95, a candidate is deemed to have become a candidate on the earlier of (a) the day on which they are selected at a nomination contest, and (b) the day on which the writ is issued for the election. 2013-2014 Prohibition Loi électorale 477.9 (1) No candidate shall accept any gift or other advantage that might reasonably be seen to have been given to influence them in the performance of their duties and functions as a member of the House of Commons if the candidate were to be elected, during the period that (a) begins on the day on which they are deemed to have become a candidate; and (b) ends on (i) the day on which they withdraw, if they withdraw in accordance with subsection 74(1), (ii) the day on which they become a member of the House of Commons, if they are elected, or (iii) polling day, in any other case. Exception (2) Despite subsection (1), a candidate may accept a gift or other advantage that is given by a relative or as a normal expression of courtesy or protocol. Statement of candidate (3) The candidate shall provide the Chief Electoral Officer with a statement in the prescribed form that discloses, in respect of all gifts or other advantages that the candidate accepted during the period referred to in subsection (1) whose benefit to the candidate exceeds $500 or, if accepted from the same person or entity in that period, exceeds a total of $500, other than gifts or other advantages given by relatives or made by way of an unconditional, non-discretionary testamentary disposition, (a) the nature of each gift or other advantage, its commercial value and the cost, if any, to the candidate; (b) the name and address of the person or entity giving the gift or other advantage; and (c) the circumstances under which the gift or other advantage was given. Clarification (4) For the purposes of subsection (3), the benefit to a candidate of a gift or other advantage that is a service or property, or the use of property or money, is the difference C. 12 Canada E between the commercial value of the service or property or the use of the property or money and the cost, if any, to the candidate. Period for providing statement (5) The candidate shall provide the statement to the Chief Electoral Officer within four months after (a) polling day; or (b) the day on which a notice of the withdrawal or deemed withdrawal of the writ for the election is published in the Canada Gazette under subsection 59(2) or section 551. Definitions “common-law partnership” « union de fait » “gift or other advantage” « cadeau ou autre avantage » (6) The following definitions apply in this section. “common-law partnership” means the relationship between two persons who are cohabiting in a conjugal relationship, having so cohabited for a period of at least one year. “gift or other advantage” means (a) an amount of money if there is no obligation to repay it; and (b) a service or property, or the use of property or money, that is provided without charge or at less than its commercial value. It does not include a contribution made by an eligible individual under Division 1 of this Part to the official agent of a candidate that does not exceed the limits set out in that Division, or a provision of goods or services or a transfer of funds under section 364. “relative” « parent » “relative”, in respect of a candidate, means a person related to the candidate by marriage, common-law partnership, birth, adoption or affinity. Extensions — Chief Electoral Officer 477.91 (1) The Chief Electoral Officer, on the written application of a candidate, shall authorize the extension of the period referred to in subsection 477.9(5), unless he or she is satisfied that the candidate’s failure to make the statement was deliberate or was the result of the candidate’s failure to exercise due diligence. Deadline (2) The application may be made within the period referred to in subsection 477.9(5) or within two weeks after the end of that period. 2013-2014 Loi électorale Corrections or revisions — Chief Electoral Officer 477.92 (1) The Chief Electoral Officer, on the written application of a candidate, shall authorize the correction or revision of the statement if he or she is satisfied by the evidence submitted by the candidate that the correction or revision is necessary in order for the requirements of this subdivision to be complied with. Application made without delay (2) The application shall be made immediately after the candidate becomes aware of the need for correction or revision. Deadline for corrections or revisions (3) The candidate shall provide the Chief Electoral Officer with the corrected or revised version of the statement within 30 days after the day on which the correction or revision is authorized or within any extension of that period authorized under subsection (4) or (5). New deadline (4) The Chief Electoral Officer, on the written application of the candidate made within two weeks after the end of the 30-day period referred to in subsection (3), shall authorize the extension of that period, unless he or she is satisfied that the candidate’s failure to provide the corrected or revised version of the statement was deliberate or was the result of the candidate’s failure to exercise due diligence. Extension of new deadline (5) The Chief Electoral Officer, on the written application of the candidate made within two weeks after the end of an extension authorized under subsection (4) or under this subsection, shall authorize the further extension of that period, unless he or she is satisfied that the candidate’s failure to provide the corrected or revised version of the statement was deliberate or was the result of the candidate’s failure to exercise due diligence. Extensions, corrections or revisions — judge 477.93 (1) A candidate may apply to a judge for an order (a) authorizing an extension referred to in subsection 477.91(1); or (b) authorizing a correction or revision referred to in subsection 477.92(1). The candidate shall notify the Chief Electoral Officer that the application has been made. Deadline (2) The application may be made C. 12 Canada E (a) under paragraph (1)(a), within two weeks after, as the case may be, (i) if an application for an extension is not made to the Chief Electoral Officer within the period referred to in subsection 477.91(2), the end of the two-week period referred to in that subsection, (ii) the rejection of an application for an extension made in accordance with section 477.91, or (iii) the end of the extended period referred to in subsection 477.91(1); or (b) under paragraph (1)(b), within two weeks after the rejection of an application for a correction or revision made in accordance with section 477.92. Grounds — extension (3) The judge shall grant an order authorizing an extension unless the judge is satisfied that the candidate’s failure to provide the required statement was deliberate or was the result of their failure to exercise due diligence. Grounds — corrections or revisions (4) The judge shall grant an order authorizing a correction or revision if the judge is satisfied by the evidence submitted by the candidate that the correction or revision is necessary in order for the requirements of this subdivision to be complied with. Contents of order (5) An order under subsection (1) may require that the candidate satisfy any condition that the judge considers necessary for carrying out the purposes of this Act. Chief Electoral Officer to retain statements 477.94 (1) The Chief Electoral Officer shall retain in its possession the statements referred to in subsection 477.9(3) for at least one year after the return of the writ for the election. Information to be kept confidential (2) The Chief Electoral Officer shall keep the statements provided under subsection 477.9(3) confidential. Exception (3) Subsection (2) does not prohibit the Commissioner from inspecting the statements referred to in that subsection, and any of those statements may be provided to the Director of 2013-2014 Loi électorale Public Prosecutions and produced by the Director for the purpose of a prosecution for an offence under this Act. Prohibition — false, misleading or incomplete statement 477.95 No candidate shall provide the Chief Electoral Officer with a statement referred to in subsection 477.9(3) that (a) the candidate knows or ought reasonably to know contains a material statement that is false or misleading; or (b) does not substantially set out the information required under that subsection. DIVISION 6 LEADERSHIP CONTESTANTS Interpretation Definition of “personal expenses” 478. In this Division, “personal expenses” means the expenses of a personal nature that are reasonably incurred by or on behalf of a leadership contestant in relation to their leadership campaign and includes (a) travel and living expenses; (b) childcare expenses; (c) expenses relating to the provision of care for a person with a physical or mental incapacity for whom the contestant normally provides such care; and (d) in the case of a contestant who has a disability, additional expenses that are related to the disability. Subdivision a Registration of Leadership Contestants Notice of leadership contest 478.1 (1) If a registered party proposes to hold a leadership contest, the party’s chief agent shall file with the Chief Electoral Officer a statement setting out the dates on which the leadership contest is to begin and end. Variation and cancellation (2) A registered party that proposes to vary the leadership contest period or to cancel a leadership contest shall file with the Chief Electoral Officer a statement setting out, as the case may be, the amended beginning date or ending date or the fact of its cancellation. C. 12 Publication (3) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, publish a notice containing the information referred to in subsections (1) and (2). Duty to register 478.2 (1) Every person who accepts contributions for, or incurs leadership campaign expenses in relation to, their campaign for the leadership of a registered party shall apply to the Chief Electoral Officer for registration as a leadership contestant. Deeming (2) For the purposes of Division 1 of this Part and this Division, a leadership contestant is deemed to have been a leadership contestant from the time they accept a contribution, incur a leadership campaign expense or borrow money under section 373. Contents of application 478.3 (1) An application for registration as a leadership contestant shall include the following: Canada E (a) the name of the leadership contestant; (b) the address of the place where the records of the leadership contestant are maintained and to which communications may be addressed; (c) the name and address of the leadership contestant’s auditor; and (d) the name and address of the leadership contestant’s financial agent. Accompanying documents (2) The application shall be accompanied by the following: (a) the signed consent of the financial agent to act in that capacity; (b) the signed consent of the auditor to act in that capacity; (c) a declaration signed by the chief agent of the registered party holding the leadership contest certifying that the party accepts the applicant as a leadership contestant; and (d) a statement containing the information referred to in paragraphs 478.8(2)(d) to (g) with respect to contributions received and loans incurred before the first day of the leadership contest. 2013-2014 Loi électorale Examination of application (3) The Chief Electoral Officer shall register a leadership contestant who meets the requirements set out in subsections (1) and (2). In the case of a refusal to register, the Chief Electoral Officer shall indicate which of those requirements have not been met. Registry 478.4 The Chief Electoral Officer shall maintain a registry of leadership contestants that contains the information referred to in subsection 478.3(1). Appointments 478.5 (1) A leadership contestant may appoint leadership campaign agents authorized to accept contributions and to incur and pay leadership campaign expenses for the contestant. The appointment is subject to any terms and conditions that it specifies. Report of appointment (2) Within 30 days after the appointment of a leadership campaign agent, the leadership contestant shall provide the Chief Electoral Officer with a written report, certified by the contestant’s financial agent, that includes the leadership campaign agent’s name and address and any terms and conditions to which the appointment is subject. The Chief Electoral Officer shall register that information in the registry of leadership contestants. Agents — ineligibility 478.6 The following persons are ineligible to be the financial agent or a leadership campaign agent of a leadership contestant: (a) an election officer or a member of the staff of a returning officer; (b) a leadership contestant; (c) an auditor appointed as required by this Act; (d) a person who is not an elector; (e) an undischarged bankrupt; and (f) a person who does not have full capacity to enter into contracts in the province in which the person ordinarily resides. C. 12 Auditor — eligibility 478.61 (1) Only the following are eligible to be an auditor for a leadership contestant: Canada E (a) a person who is a member in good standing of a corporation, association or institute of professional accountants; or (b) a partnership of which every partner is a member in good standing of a corporation, association or institute of professional accountants. Auditor — ineligibility (2) The following persons are ineligible to be an auditor: (a) an election officer or a member of the staff of a returning officer; (b) the chief agent of a registered party or an eligible party, or a registered agent of a registered party; (c) a candidate or their official agent; (d) an electoral district agent of a registered association; (e) a leadership contestant or their leadership campaign agent; (f) a nomination contestant or their financial agent; and (g) a financial agent of a registered third party. If partnership appointed as auditor (3) A person may be appointed as agent for a leadership contestant even if the person is a member of a partnership that has been appointed as an auditor, in accordance with this Act, for the registered party. Consent 478.62 A leadership contestant shall obtain from the financial agent or auditor, on appointment, their signed consent to act in that capacity. Replacement of financial agent or auditor 478.63 In the event of the death, incapacity, resignation or ineligibility of the financial agent or auditor, or the revocation of the appointment of one, the leadership contestant shall without delay appoint a replacement. Only one financial agent and auditor 478.64 A leadership contestant shall have no more than one financial agent and one auditor at a time. 2013-2014 Loi électorale Prohibition — agents 478.65 (1) No person who is ineligible to be a financial agent or a leadership campaign agent of a leadership contestant shall act in that capacity. Prohibition — auditor (2) No person who is ineligible to be an auditor of a leadership contestant shall act in that capacity. Changes in registered information 478.66 (1) Within 30 days after a change in the information referred to in subsection 478.3(1) in respect of a leadership contestant, the leadership contestant shall report the change in writing to the Chief Electoral Officer. New auditor or financial agent (2) If the report involves the replacement of the leadership contestant’s auditor or financial agent, it shall include a copy of the signed consent referred to in section 478.62. Registration of change (3) The Chief Electoral Officer shall enter any change in the information referred to in this section in the registry of leadership contestants. Withdrawal of leadership contestant 478.67 A leadership contestant who withdraws from the leadership contest shall file with the Chief Electoral Officer a statement in writing to that effect signed by the contestant and indicating the date of the withdrawal. The Chief Electoral Officer shall indicate the withdrawal in the registry of leadership contestants. Notice of withdrawal of acceptance 478.68 A registered party that withdraws its acceptance of a leadership contestant shall file with the Chief Electoral Officer a statement in writing to that effect signed by the party’s chief agent and indicating the date of the withdrawal. The Chief Electoral Officer shall register the withdrawal of acceptance in the registry of leadership contestants. Relieved of obligations 478.69 A leadership contestant who withdraws in accordance with section 478.67 or whose acceptance is withdrawn in accordance with section 478.68 is relieved of the obligation to provide returns under section 478.81 for any period after the withdrawal. C. 12 Notification of registered party 478.7 The Chief Electoral Officer shall, on becoming aware that a leadership contestant of a registered party has failed to comply with any requirement under this Division, notify the party accordingly. Canada E Subdivision b Financial Administration of Leadership Contestants Powers, Duties and Functions of Financial Agent Duty of financial agent 478.71 A leadership contestant’s financial agent is responsible for administering the contestant’s financial transactions for their leadership campaign and for reporting on those transactions in accordance with this Act. Bank account 478.72 (1) A leadership contestant’s financial agent shall open, for the sole purpose of the contestant’s leadership campaign, a separate bank account in a Canadian financial institution as defined in section 2 of the Bank Act, or in an authorized foreign bank as defined in that section that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. Account holder name (2) The account shall name the account holder as follows: “(name of financial agent), financial agent”. Payments and receipts (3) All of a leadership transactions in relation leadership campaign that or receipt of money are deposited to the account. Closure of bank account (4) After the end of the leadership contest or the withdrawal or death of the leadership contestant, the contestant’s financial agent shall close the account once all unpaid claims and surplus leadership campaign funds have been dealt with in accordance with this Act. Final statement of bank account (5) The financial agent shall, on closing the account, provide the Chief Electoral Officer with the final statement of the account. Prohibition — accepting contributions, borrowing 478.73 (1) No person or entity, other than a leadership campaign agent of a leadership contestant, shall accept contributions to the contestant’s financial to the contestant’s involve the payment to be paid from or 2013-2014 Loi électorale contestant’s leadership campaign or borrow money on the contestant’s behalf under section 373. Prohibition — accepting goods, services or funds or transferring funds (2) No person or entity, other than a leadership campaign agent of a leadership contestant, shall, on the contestant’s behalf, (a) accept a provision of goods or services, or a transfer of funds, if the provision or transfer is permitted under section 364 or 365; or (b) transfer funds, if the transfer is permitted under section 364. Prohibition — accepting certain transfers of funds (3) No leadership campaign agent of a leadership contestant shall, on the contestant’s behalf, accept a transfer of funds from a registered party or registered association, except the transfer by a registered party of an amount out of a directed contribution as defined in subsection 365(2). Prohibition — paying leadership campaign expenses (4) No person or entity, other than a leadership campaign agent of a leadership contestant, shall pay the contestant’s leadership campaign expenses, other than personal expenses. Prohibition — incurring leadership campaign expenses (5) No leadership campaign leadership Prohibition — paying contestant’s personal expenses (6) No person or entity, other than the leadership contestant or their financial agent, shall pay the contestant’s personal expenses. person or entity, other than the contestant or one of their leadership agents, shall incur the contestant’s campaign expenses. Recovery of Claims for Debts Claim for payment 478.74 A person who has a claim to be paid for a leadership campaign expense shall send the invoice or other document evidencing the claim to the leadership contestant’s financial agent or, if there is no financial agent, to the leadership contestant. Payment within three years 478.75 (1) If a claim for a leadership campaign expense is evidenced by an invoice or other document that has been sent under section 478.74, or if a claim for repayment of a loan is made to the leadership contestant under C. 12 Canada E section 373, the claim shall be paid within three years after the day on which the leadership contest ends. Prohibition — payment without authorization (2) No leadership contestant and no financial agent of a leadership contestant shall pay a claim referred to in subsection (1) after the expiry of the three-year period referred to in that subsection unless authorized to do so under section 478.77 or 478.78, or ordered to do so as a result of proceedings commenced under section 478.79. Unenforceable contracts 478.76 A contract in relation to a leadership campaign is not enforceable against the leadership contestant unless it was entered into by the contestant personally or by one of the contestant’s leadership campaign agents. Irregular claims or payments — Chief Electoral Officer 478.77 (1) On the written application of a person who has a claim to be paid for a leadership campaign expense in relation to a leadership contestant or to be paid for a loan made to the contestant under section 373, or on the written application of the contestant’s financial agent or the contestant, the Chief Electoral Officer may, on being satisfied that there are reasonable grounds for so doing, in writing authorize the contestant’s financial agent to pay the amount claimed if the payment of the expense or the repayment of the loan was not made within the three-year period referred to in subsection 478.75(1). Conditions (2) The Chief Electoral Officer may impose any term or condition that he or she considers appropriate on a payment authorized under subsection (1). Irregular claims or payments — judge 478.78 On the application of a person who has a claim to be paid for a leadership campaign expense in relation to a leadership contestant or to be paid for a loan made to the contestant under section 373, or on the application of the contestant’s financial agent or the contestant, a judge may, on being satisfied that there are reasonable grounds for so doing, by order authorize the contestant’s financial agent to pay the amount claimed if 2013-2014 Loi électorale (a) the applicant establishes that an authorization under subsection 478.77(1) has been refused and that the payment has not been made within the three-year period referred to in subsection 478.75(1); or (b) the amount claimed has not been paid in accordance with an authorization obtained under subsection 478.77(1) and the applicant establishes their inability to comply with the authorization for reasons beyond their control. The applicant shall notify the Chief Electoral Officer that the application has been made. Proceedings to recover payment 478.79 A person who has sent an invoice or other document evidencing a claim under section 478.74, or has a claim for repayment of a loan made to a leadership contestant under section 373, may commence proceedings in a court of competent jurisdiction to recover any unpaid amount (a) at any time, if the leadership contestant or their financial agent refuses to pay that amount or disputes that it is payable; and (b) after the end of the three-year period referred to in subsection 478.75(1) or any extension of that period authorized under subsection 478.77(1) or section 478.78, in any other case. The leadership contestant shall notify the Chief Electoral Officer that the proceedings have been commenced. Leadership Campaign Return Leadership campaign return 478.8 (1) A leadership contestant’s financial agent shall provide the Chief Electoral Officer with the following in respect of a leadership contest: (a) a leadership campaign return, in the prescribed form, on the financing and leadership campaign expenses for the leadership campaign; (b) the auditor’s report on the return, if one is required under subsection 478.83(1); C. 12 Canada E (c) a declaration in the prescribed form by the financial agent that the return is complete and accurate; and (d) a declaration in the prescribed form by the leadership contestant that the return is complete and accurate. Contents of return (2) The leadership campaign return shall set out (a) a statement of leadership campaign expenses; (b) a statement of claims that are the subject of proceedings under section 478.79; (c) a statement of unpaid claims, including those resulting from loans made to the leadership contestant under section 373; (d) a statement of the terms and conditions of each loan made to the leadership contestant under section 373, including the amount of the loan, the interest rate, the lender’s name and address, the dates and amounts of repayments of principal and payments of interest, the unpaid principal remaining at the end of each calendar year and, if there is a guarantor, the guarantor’s name and address and the amount guaranteed; (e) the total amount of contributions received by the leadership contestant; (f) the number of contributors; (g) the name and address of each contributor who made contributions of a total amount of more than $200 to the leadership contestant, that total amount, as well as the amount of each of those contributions and the date on which the contestant received it; (h) the name and address of each contributor who made a contribution that includes a directed contribution as defined in subsection 365(2) out of which an amount has been transferred by the party to the contestant, the amount of the contribution, the amount of the directed contribution and the amount transferred, as well as the dates of the receipt of the contribution and of the transfer; 2013-2014 Loi électorale (i) a statement of the commercial value of goods or services provided and of funds transferred by the leadership contestant to a registered party or a registered association; (j) a statement of the commercial value of goods or services provided and of funds transferred to the leadership contestant by a registered party or a registered association; and (k) a statement of contributions received but returned in whole or in part to the contributors or otherwise dealt with in accordance with this Act. Supporting documents (3) Together with the leadership campaign return, the leadership contestant’s financial agent shall provide the Chief Electoral Officer with documents evidencing expenses set out in the return, including bank statements, deposit slips, cancelled cheques and the contestant’s written statement concerning personal expenses referred to in subsection 478.85(1). Additional supporting documents (4) If the Chief Electoral Officer is of the opinion that the documents provided under subsection (3) are not sufficient, he or she may require the financial agent to provide by a specified date any additional documents that are necessary for the financial agent to comply with that subsection. Report (5) If there is any amendment to the information in a statement referred to in paragraph (2)(d), including with respect to the giving of a guarantee or suretyship in respect of the loan, then the leadership contestant’s financial agent shall without delay provide the Chief Electoral Officer with a report on the amendment in the prescribed form. Publication (6) The Chief Electoral Officer shall, in the manner that he or she considers appropriate, publish the information in a statement made under paragraph (2)(d) and any report provided under subsection (5) as soon as feasible after receiving the information or report. Period for providing documents (7) The documents referred to in subsection (1) shall be provided to the Chief Electoral Officer within six months after the end of the leadership contest. C. 12 Declaration of leadership contestant (8) A leadership contestant shall, within six months after the end of the leadership contest, send their financial agent the declaration referred to in paragraph (1)(d). Death of leadership contestant (9) If a leadership contestant dies without having sent the declaration within the period referred to in subsection (8), Canada E (a) they are deemed to have sent the declaration in accordance with that subsection; and (b) the financial agent is deemed to have provided the declaration to the Chief Electoral Officer in accordance with subsection (1). Payment of unpaid claims (10) If a claim — including one resulting from a loan — is paid in full after the return under paragraph (1)(a) is provided to the Chief Electoral Officer, the leadership contestant’s financial agent shall provide the Chief Electoral Officer with a report in the prescribed form on the payment of the claim within 30 days after the day on which the payment is made, including information indicating the source of the funds used to pay the claim. First update (11) The leadership contestant’s financial agent shall provide the Chief Electoral Officer with an updated version of the statement of unpaid claims referred to in paragraph (2)(c), as of the day that is 18 months after the end of the leadership contest, within the period that begins 18 months after the end of the leadership contest and ends 19 months after the end of the leadership contest. The updated version shall include the following information concerning the unpaid amount of a claim, including one resulting from a loan: (a) whether any part of the unpaid amount is disputed and, if so, what steps the parties have taken to resolve the dispute; (b) whether the claim is the subject of proceedings under section 478.79; (c) whether the unpaid amount of a loan is the subject of proceedings to secure its payment, or of a dispute as to the amount that was to be paid or the amount that remains unpaid; 2013-2014 Loi électorale (d) whether the parties have agreed on a repayment schedule and, if so, whether repayments are being made according to the schedule; (e) whether the unpaid amount has been written off by the creditor as an uncollectable debt in accordance with the creditor’s normal accounting practices; and (f) any other relevant information that could help explain why the amount is unpaid. Second update (12) The leadership contestant’s financial agent shall provide the Chief Electoral Officer with an updated version of the statement of unpaid claims referred to in paragraph (2)(c), as of the day that is 36 months after the end of the leadership contest, within the period that begins 36 months after the end of the leadership contest and ends 37 months after the end of the leadership contest. The updated version shall include the information referred to in paragraphs (11)(a) to (f). Supporting documents (13) Together with the updated versions of the statement of unpaid claims referred to in subsections (11) and (12), the leadership contestant’s financial agent shall provide the Chief Electoral Officer with documents evidencing the matters referred to in paragraphs (11)(a) to (f), including, if paragraph (11)(d) applies, a copy of the repayment schedule. Additional supporting documents (14) If the Chief Electoral Officer is of the opinion that the documents provided under subsection (13) are not sufficient, he or she may require the financial agent to provide by a specified date any additional documents that are necessary for the financial agent to comply with that subsection. Irregular claims and payments (15) The leadership contestant’s financial agent shall provide the Chief Electoral Officer with a report in the prescribed form on the payment of a claim that was subject to an authorization to pay under section 478.77 or 478.78 or an order to pay resulting from proceedings commenced under section 478.79. The financial agent shall provide the report within 30 days after the day on which the C. 12 Canada E payment is made and shall include in it information indicating the source of the funds used to pay the claim. Return on contributions 478.81 (1) A leadership contestant’s financial agent shall, for the period beginning on the first day of the leadership contest and ending on the day that is four weeks before the end of the leadership contest, provide the Chief Electoral Officer with a return that includes the information required under paragraphs 478.8(2)(d) to (k) if the leadership contestant has, during that period, accepted contributions of more than $10,000 in total or incurred leadership campaign expenses of more than $10,000 in total. The financial agent shall provide the return within one week after the end of that period. Second return (2) The leadership contestant’s financial agent shall also provide the Chief Electoral Officer with such a return for the period beginning on the first day after the end of the period referred to in subsection (1) and ending on the day that is one week before the end of the leadership contest. The financial agent shall provide the return no later than two days before the end of the leadership contest. Return on contributions (3) The financial agent of a leadership contestant who attains the threshold for contributions or expenses as described in subsection (1) after the period referred to in that subsection shall provide the Chief Electoral Officer with a return that includes the information referred to in that subsection for the period beginning on the first day of the leadership contest and ending on the day that is one week before the end of the leadership contest. The financial agent shall provide the return no later than two days before the end of the leadership contest. When contributions forwarded to Receiver General 478.82 If the name of the contributor of a contribution of more than $20 to a leadership contestant, or the name or address of a contributor who has made contributions of a total amount of more than $200 to a leadership contestant, is not known, the leadership contestant’s financial agent shall, without delay, pay an amount of money equal to the value of the contribution to the Chief Electoral Officer, who shall forward it to the Receiver General. 2013-2014 Loi électorale Auditor’s report 478.83 (1) As soon as feasible after the end of a leadership contest, the auditor of a leadership contestant who has accepted contributions of $5,000 or more in total or incurred leadership campaign expenses of $5,000 or more in total shall report to the contestant’s financial agent on the leadership campaign return for that contest and shall, in accordance with generally accepted auditing standards, make any examination that will enable the auditor to give an opinion in the report as to whether the return presents fairly the information contained in the financial records on which it is based. Statement (2) The auditor shall include in the report any statement that the auditor considers necessary if (a) the return does not present fairly the information contained in the financial records on which it is based; (b) the auditor has not received all the information and explanations that the auditor required; or (c) based on the examination, it appears that the financial agent has not kept proper financial records. Right of access (3) The auditor shall have access at any reasonable time to all of the leadership contestant’s documents, and may require the contestant and their financial agent to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report. Ineligible to prepare report (4) No person referred to in subsection 478.61(2) who is a partner or an associate of a leadership contestant’s auditor or who is an employee of that auditor, or of the firm in which that auditor is a partner or associate, shall participate, other than in the manner referred to in subsection (3), in the preparation of the auditor’s report. Leadership contestants outside Canada 478.84 (1) Despite subsection 478.8(7), a leadership contestant who is outside Canada when the documents referred to in paragraphs 478.8(1)(a) to (c) are provided to the Chief Electoral Officer need not send their financial agent the declaration referred to in paragraph C. 12 Canada E 478.8(1)(d) within the period referred to in subsection 478.8(7), but if the contestant does not send it to their financial agent within that period then the contestant shall provide the Chief Electoral Officer with the declaration no later than 14 days after the day on which the contestant returns to Canada. Financial agent relieved of obligation (2) Despite subsection 478.8(1), the financial agent need not provide the Chief Electoral Officer with the leadership contestant’s declaration referred to in paragraph 478.8(1)(d) if, in the circumstances set out in subsection (1), the contestant has not sent it to the financial agent. Statement of personal expenses 478.85 (1) A leadership contestant shall, within five months after the end of the leadership contest, send their financial agent a written statement in the prescribed form that (a) sets out the amount of any personal expenses that the contestant paid and details of those personal expenses, including documentation of their payment; or (b) declares that the contestant did not pay for any personal expenses. Death of contestant (2) Subsection (1) does not apply to a leadership contestant who dies before the end of the five-month period referred to in that subsection without having sent the written statement. Corrections, Revisions and Extended Reporting Periods Minor corrections — Chief Electoral Officer 478.86 (1) The Chief Electoral Officer may correct a document referred to in subsection 478.8(1), (10), (11), (12) or (15) if the correction does not materially affect its substance. Corrections or revisions at request of Chief Electoral Officer (2) The Chief Electoral Officer may in writing request a leadership contestant’s financial agent to correct or revise, within a specified period, a document referred to in subsection 478.8(1), (10), (11), (12) or (15). Deadline for correction or revision (3) If the Chief Electoral Officer requests the correction or revision, the leadership contestant’s financial agent shall provide the Chief Electoral Officer with the corrected or revised version of the document within the specified period. 2013-2014 Loi électorale Extensions — Chief Electoral Officer 478.87 (1) The Chief Electoral Officer, on the written application of a leadership contestant or their financial agent, shall authorize the extension of a period referred to in subsection 478.8(7), (10), (11), (12) or (15), unless he or she is satisfied that the financial agent’s failure to provide the required documents was deliberate or was the result of the financial agent’s failure to exercise due diligence. Deadline (2) The application may be made within the period referred to in subsection 478.8(7), (10), (11), (12) or (15) or within two weeks after the end of that period. Corrections or revisions — Chief Electoral Officer 478.88 (1) The Chief Electoral Officer, on the written application of a leadership contestant or their financial agent, shall authorize the correction or revision of a document referred to in subsection 478.8(1), (10), (11), (12) or (15) if he or she is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with. Application made without delay (2) The application shall be made immediately after the applicant becomes aware of the need for correction or revision. Deadline for correction or revision (3) The applicant shall provide the Chief Electoral Officer with the corrected or revised version of the document within 30 days after the day on which the correction or revision is authorized or within any extension of that period authorized under subsection (4) or (5). New deadline (4) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of the 30-day period referred to in subsection (3), shall authorize the extension of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the document was deliberate or was the result of the applicant’s failure to exercise due diligence. Extension of new deadline (5) The Chief Electoral Officer, on the written application of the applicant made within two weeks after the end of an extension authorized under subsection (4) or under this subsection, shall authorize the further extension C. 12 Canada E of that period, unless he or she is satisfied that the applicant’s failure to provide the corrected or revised version of the document was deliberate or was the result of the applicant’s failure to exercise due diligence. Extensions, corrections or revisions — judge 478.89 (1) A leadership contestant or their financial agent may apply to a judge for an order (a) relieving the financial agent from the obligation to comply with a request referred to in subsection 478.86(2); (b) authorizing an extension referred to in subsection 478.87(1); or (c) authorizing a correction or revision referred to in subsection 478.88(1). The applicant shall notify the Chief Electoral Officer that the application has been made. Deadline (2) The application may be made (a) under paragraph (1)(a), within the specified period referred to in subsection 478.86(2) or within the two weeks after the end of that period; (b) under paragraph (1)(b), within two weeks after, as the case may be, (i) if an application for an extension is not made to the Chief Electoral Officer within the period referred to in subsection 478.87(2), the end of the two-week period referred to in that subsection, (ii) the rejection of an application for an extension made in accordance with section 478.87, or (iii) the end of the extended period referred to in subsection 478.87(1); or (c) under paragraph (1)(c), within two weeks after the rejection of an application for a correction or revision made in accordance with section 478.88. Grounds — relief from compliance (3) The judge shall grant an order relieving the financial agent from the obligation to comply with a request referred to in subsection 478.86(2) if the judge is satisfied by the evidence submitted by the applicant that the 2013-2014 Loi électorale correction or revision is not necessary in order for the requirements of this Act to be complied with. Grounds — extension (4) The judge shall grant an order authorizing an extension unless the judge is satisfied that the financial agent’s failure to provide the required documents was deliberate or was the result of the financial agent’s failure to exercise due diligence. Grounds — corrections or revisions (5) The judge shall grant an order authorizing a correction or revision if the judge is satisfied by the evidence submitted by the applicant that the correction or revision is necessary in order for the requirements of this Act to be complied with. Contents of order (6) An order under subsection (1) may require that the applicant satisfy any condition that the judge considers necessary for carrying out the purposes of this Act. Appearance of financial agent before judge 478.9 (1) A judge dealing with an application under section 478.89 or 478.91 who is satisfied that a leadership contestant or a financial agent has not provided the documents referred to in subsection 478.8(1), (10), (11), (12) or (15) in accordance with this Act because of a failure of the financial agent or a predecessor of the financial agent shall, by order served personally, require the financial agent or that predecessor to appear before the judge. Show cause orders (2) The judge shall, unless the financial agent or predecessor on his or her appearance shows cause why an order should not be issued, order in writing that the agent of predecessor (a) do anything that the judge considers appropriate in order to remedy the failure; or (b) be examined concerning any information that pertains to the failure. Recourse of contestant for fault of financial agent 478.91 A leadership contestant may apply to a judge for an order that relieves the contestant from any liability or consequence under this or any other Act of Parliament in relation to an act or omission of the contestant’s financial agent, if the contestant establishes that (a) it occurred without his or her knowledge or acquiescence; or C. 12 Canada E (b) he or she exercised all due diligence to avoid its occurrence. The contestant shall notify the Chief Electoral Officer that the application has been made. Destruction of documents — judge 478.92 (1) A leadership contestant or their financial agent may apply to a judge for an order relieving the financial agent from the obligation to provide a document referred to in subsection 478.8(1), (10), (11), (12) or (15). The applicant shall notify the Chief Electoral Officer that the application has been made. Grounds (2) The judge may grant the order only if the judge is satisfied that the applicant cannot provide the documents because of their destruction by a superior force, including a flood, fire or other disaster. Date of relief (3) For the purposes of this Act, the applicant is relieved from the obligation referred to in subsection (1) on the date of the order. Prohibition — false, misleading or incomplete document 478.93 No leadership contestant and no financial agent of a leadership contestant shall provide the Chief Electoral Officer with a document referred to in subsection 478.8(1), (10), (11), (12) or (15) that (a) the contestant or the financial agent, as the case may be, knows or ought reasonably to know contains a material statement that is false or misleading; or (b) in the case of a document referred to in subsection 478.8(1), does not substantially set out the information required under subsection 478.8(2) and, in the case of a document referred to in subsection 478.8(10), (11), (12) or (15), does not substantially set out the information required under that subsection. Surplus of Leadership Campaign Funds Surplus of leadership campaign funds 478.94 The surplus amount of leadership campaign funds that a leadership contestant receives for a leadership contest is the amount by which the sum of contributions accepted by the leadership campaign agents on behalf of the contestant, amounts referred to in subsection 365(3) and any other amounts received by the 2013-2014 Loi électorale contestant for their leadership campaign that are not repayable is more than the sum of the contestant’s leadership campaign expenses paid under this Act and any transfers referred to in paragraph 364(5)(b). Notice of estimated surplus 478.95 (1) If the Chief Electoral Officer estimates that a leadership contestant has a surplus of leadership campaign funds, the Chief Electoral Officer shall issue a notice of the estimated amount of the surplus to the contestant’s financial agent. Disposal of surplus funds (2) The leadership contestant’s financial agent shall dispose of a surplus of leadership campaign funds within 60 days after the day on which they receive the notice of estimated surplus. Disposal without notice (3) If a leadership contestant has a surplus of leadership campaign funds but their financial agent has not received a notice of estimated surplus, the financial agent shall dispose of the surplus within 60 days after the day on which the Chief Electoral Officer is provided with the contestant’s leadership campaign return. Method of disposal of surplus 478.96 The leadership contestant’s financial agent shall dispose of surplus leadership campaign funds by transferring them to the registered party that is holding the leadership contest or a registered association of that party. Notice of disposal of surplus 478.97 (1) A leadership contestant’s financial agent shall, within seven days after disposing of the contestant’s surplus leadership campaign funds, give the Chief Electoral Officer a notice in the prescribed form of the amount and date of the disposal and to whom the surplus was transferred. Publication (2) As soon as feasible after the disposal of a leadership contestant’s surplus leadership campaign funds, the Chief Electoral Officer shall publish the notice in any manner that he or she considers appropriate. 87. (1) Subsection 367(1) of the Act is replaced by the following: Contribution limits 367. (1) Subject to subsection 373(4), no individual shall make contributions that exceed (a) $1,500 in total in any calendar year to a particular registered party; C. 12 Canada E (b) $1,500 in total in any calendar year to the registered associations, nomination contestants and candidates of a particular registered party; (c) $1,500 in total to a candidate for a particular election who is not the candidate of a registered party; and (d) $1,500 in total in any calendar year to the leadership contestants in a particular leadership contest. (2) Section 367 of the Act is amended by adding the following after subsection (1): Increase to contribution limits (1.1) The contribution limits set out in subsection (1) increase by $25 on January 1 in each year. 88. The Act is amended by adding the following after section 480: Impersonation 480.1 Every person is guilty of an offence who, with intent to mislead, falsely represents themselves to be, or causes anyone to falsely represent themselves to be, (a) the Chief Electoral Officer, a member of the Chief Electoral Officer’s staff or a person who is authorized to act on the Chief Electoral Officer’s behalf; (b) an election officer or a person who is authorized to act on an election officer’s behalf; (c) a person who is authorized to act on behalf of the Office of the Chief Electoral Officer; (d) a person who is authorized to act on behalf of a registered party or a registered association; or (e) a candidate or a person who is authorized to act on a candidate’s behalf. 89. The Act is amended by adding the following after section 482: Obstruction, etc. 482.1 Every person is guilty of an offence who obstructs or hinders — or knowingly makes, either orally or in writing, a false or 2013-2014 Loi électorale misleading statement to — the Commissioner of Canada Elections or any person acting under his or her direction while the Commissioner or the person acting under his or her direction is exercising or performing powers, duties or functions conferred or imposed on the Commissioner under this Act. 90. Subsection 484(3) of the Act is amended by adding the following after paragraph (b): (b.1) being a field liaison officer, contravenes subsection 23.2(8) (engaging in politically partisan conduct); 2006, c. 9, s. 56(1) 91. (1) Subsection 486(1) of the Act is repealed. 2006, c. 9, s. 56(2)(F) (2) Paragraph 486(3)(b) of the Act is repealed. 2006, c. 9, s. 56(3) (3) Subsection 486(3) of the Act is amended by adding “or” at the end of paragraph (c) and by repealing paragraphs (e) to (g). 92. Subsection 487(2) of the Act is replaced by the following: Offences requiring intent — dual procedure (2) Every person who contravenes paragraph 111(a), (d), (d.1) or (e) (forbidden acts re list of electors) is guilty of an offence. 2007, c. 21, s. 38(2) 93. (1) Paragraphs 489(2)(a) and (a.1) of the Act are replaced by the following: (a) contravenes subsection 143(5) (attesting to residence of more than one elector); (a.1) contravenes subsection 143(6) (attesting to residence when own residence attested to); 2007, c. 21, s. 38(1) and (3) (2) Paragraphs 489(2)(a.3) and (a.4) of the Act are replaced by the following: (a.3) contravenes subsection 161(6) (attesting to residence of more than one elector); (a.4) contravenes subsection 161(7) (attesting to residence when own residence attested to); C. 12 2007, c. 21, s. 38(4) (3) Paragraphs 489(2)(d) and (e) of the Act are replaced by the following: Canada E (d) contravenes subsection 169(5) (attesting to residence of more than one elector); or (e) contravenes subsection 169(6) (attesting to residence when own residence attested to). (4) Subsection 489(3) of the Act is amended by adding the following after paragraph (b): (b.1) contravenes any of paragraphs 161(5.1)(a) to (d) (forbidden acts re polling day registration); 94. Paragraph 490(a) of the Act is replaced by the following: (a) contravenes any of paragraphs 169(4.1)(a) to (d) (forbidden acts re advance polling registration); (a.1) being a deputy returning officer, knowingly contravenes subsection 174(1) (failure to permit person to vote); 94.1 Subsection 491(2) of the Act is replaced by the following: Offences requiring intent — summary conviction (2) Every person is guilty of an offence who (a) contravenes subsection 237.1(3.1) (attesting to residence of more than one elector); (b) contravenes subsection 237.1(3.2) (attesting to residence when own residence attested to); or (c) contravenes any of paragraphs 281(a) to (f) (prohibited acts re vote under special voting rules). 95. Paragraph 495(4)(d) of the Act is repealed. 96. The Act is amended by adding the following after section 495: 2013-2014 Loi électorale Offences under Division 2 of Part 16.1 (Scripts and Recordings) Strict liability offences — summary conviction 495.1 (1) Every person is guilty of an offence who, being a calling service provider, contravenes (a) paragraph 348.16(a) (obligation to keep scripts); or (b) paragraph 348.16(b) (obligation to keep recordings). Offences requiring intent — dual procedure (2) Every person who, being a calling service provider, knowingly contravenes any provision referred to in subsection (1) is guilty of an offence. Strict liability offences — summary conviction 495.2 (1) Every person is guilty of an offence who, being a person or group, contravenes (a) paragraph 348.17(a) or section 348.19 (obligation to keep scripts); or (b) paragraph 348.17(b) or section 348.18 (obligation to keep recordings). Offences requiring intent — dual procedure (2) Every person who, being a person or group, knowingly contravenes any provision referred to in subsection (1) is guilty of an offence. 97. (1) Paragraph 496(1)(a) of the Act is replaced by the following: (a) any of subsections 350(1) to (4) (exceeding election advertising expense limits); (1.1) Subsection 496(1) of the Act is amended by adding the following after paragraph (a): (a.1) section 351.1 (foreign third party exceeding election advertising expense limit); (2) Paragraph 496(2)(a) of the Act is replaced by the following: (a) any of subsections 350(1) to (4) or section 351 (exceeding or circumventing election advertising expense limits); C. 12 Canada E (3) Subsection 496(2) of the Act is amended by adding the following after paragraph (a): (a.1) section 351.1 (foreign third party exceeding election advertising expense limit); 2003, c. 19, s. 58(11) 98. Paragraph 497(3)(f.13) of the Act is replaced by the following: (f.13) being an individual, knowingly contravenes subsection 405(1) or (4.1) (exceeding contribution limit); 2003, c. 19, ss. 58(1) to (6) and (8) to (17); 2004, c. 24, s. 21; 2006, c. 9, s. 57; 2007, c. 21, s. 39(1), 39(2)(E) and 39(3) 99. Section 497 of the Act is replaced by the following: Offences under Division 1 of Part 18 (General Financial Provisions) Strict liability offences — summary conviction 497. (1) Every person is guilty of an offence who (a) being a person or entity, contravenes subsection 363(1) (making contribution while ineligible); (b) being the chief agent of a registered party, the financial agent of a registered association, the official agent of a candidate or the financial agent of a nomination contestant or leadership contestant, contravenes subsection 363(2) (failure to return or pay amount of ineligible contribution); (c) being a registered party or an electoral district association of one, contravenes subsection 365(1) (making prohibited transfer); (d) being a person who is authorized to accept contributions on behalf of a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant, contravenes section 366 (failure to issue receipt); (e) being a person or entity, contravenes subsection 368(1) (circumventing contribution limit); 2013-2014 Loi électorale (f) being a person or entity, contravenes subsection 368(2) (concealing source of contribution); (g) being an individual, contravenes section 370 (making indirect contributions); (h) being a person authorized under this Act to accept contributions, contravenes section 372 (failure to return or pay amount of contribution); (i) being a person or entity, contravenes subsection 373(1) or (2) (making a loan, guaranteeing a loan or borrowing money); (j) being an individual, contravenes section 374 (making indirect loans); (k) contravenes subsection 380(1) or (2) (failure to document payment); or (l) being a person authorized to pay petty expenses, contravenes subsection 381(3) (failure to provide documentation of petty expenses) or 381(4) (paying more than the maximum amount of petty expenses). Offences requiring intent — dual procedure (2) Every person is guilty of an offence who (a) being a person or entity, knowingly contravenes subsection 363(1) (making contribution while ineligible); (b) being a registered party or an electoral district association of one, knowingly contravenes subsection 365(1) (making prohibited transfer); (c) being a person who is authorized to accept contributions on behalf of a registered party, a registered association, a nomination contestant, a candidate or a leadership contestant, knowingly contravenes section 366 (failure to issue receipt); (d) being an individual, knowingly contravenes subsection 367(1) or (6) (exceeding contribution limit); (e) being a person or entity, knowingly contravenes subsection 368(1) (circumventing contribution limit); (f) being a person or entity, knowingly contravenes subsection 368(2) (concealing source of contribution); C. 12 Canada E (g) being a person entitled to accept contributions under this Act, contravenes subsection 368(3) (knowingly accepting excessive contribution); (h) being a person or entity, knowingly contravenes subsection 368(4) (entering prohibited agreement); (i) being a person or entity, contravenes subsection 369(1) (soliciting or accepting contribution); (j) being a person or entity, contravenes subsection 369(2) (collusion); (k) being an individual, knowingly contravenes section 370 (making indirect contributions); (l) being an individual, knowingly contravenes section 371 (exceeding cash contribution limit); (m) being a person authorized under this Act to accept contributions, knowingly contravenes section 372 (failure to return or pay amount of contribution); (n) being a person or entity, knowingly contravenes subsection 373(1) or (2) (making a loan, guaranteeing a loan or borrowing money); or (o) being an individual, knowingly contravenes section 374 (making indirect loans). Offences under Division 2 of Part 18 (Political Parties) Strict liability offences — summary conviction 497.1 (1) Every person is guilty of an offence who (a) being a registered party, contravenes section 392 (failure to provide statement of assets and liabilities or related documents); (b) being a registered party, contravenes subsection 396(2) or, being a registered party or an eligible party, contravenes subsection 395(4), section 399, subsection 400(1) or (2) or section 401 (failure to comply with requirements re: officers, chief agent, registered agents or auditor); 2013-2014 Loi électorale (c) being a registered party, contravenes subsection 405(1) or (4) (failure to report changes to registered party information); (d) being a registered party, contravenes section 407 (failure to confirm validity of information on party); (e) being a chief agent of a deregistered political party, contravenes section 420 (failure to provide financial transactions return or election expenses return or related documents); (f) being a chief agent of a merging registered party, contravenes section 424 (failure to provide financial transactions return or related documents); (g) being a chief agent, contravenes section 428 (failure to pay recoverable claim within three years); (h) being a chief agent, contravenes subsection 431(1) (exceeding election expenses limit) or, being a registered party or third party, contravenes subsection 431(2) (colluding to circumvent election expenses limit); (i) being a chief agent, contravenes subsection 432(1), (2), (3) or (5) (failure to provide financial transactions return or related documents); (j) being a chief agent, contravenes section 433 (failure to provide quarterly return); (k) being a registered agent, contravenes section 434 (failure to pay excess contributions); (l) being a chief agent, contravenes paragraph 436(b) (providing document that is substantially incomplete); (m) being a chief agent, contravenes subsection 437(1), (2) or (3) (failure to provide election expenses return or related documents); (n) being a chief agent, contravenes paragraph 439(b) (providing document that is substantially incomplete); (o) being a chief agent, contravenes subsection 440(3) (failure to provide corrected or revised document within specified period); C. 12 Canada E (p) being a chief agent or the leader of a registered party, contravenes subsection 442(3) (failure to provide corrected or revised document within 30-day period or any extension of that period); or (q) being the chief executive officer of a provincial division, contravenes subsection 446(5) (failure to report provincial division changes). Offences requiring intent — summary conviction (2) Every person is guilty of an offence who (a) being a person or entity other than a registered agent or a person authorized under subsection 381(1), knowingly contravenes subsection 426(1) or (2) (paying or incurring registered party’s expenses); (b) being a person or entity other than a registered agent, knowingly contravenes subsection 426(3) (accepting contributions or borrowing while ineligible); or (c) being a person or entity other than a registered agent, knowingly contravenes subsection 426(4) (while ineligible, accepting provision of goods or services or transfer of funds or providing goods or services or transferring funds). Offences requiring intent — dual procedure (3) Every person is guilty of an offence who (a) being a registered party, knowingly contravenes section 392 (failure to provide statement of assets and liabilities or related documents); (b) knowingly contravenes subsection 403(1), (2) or (3) (ineligible person acting as officer, chief agent, registered agent or auditor); (c) being an officer of a party, contravenes section 404 (officer knowing party not a political party); 2013-2014 Loi électorale (d) being a leader of a party, contravenes subsection 408(1), (3) or (4) (providing or certifying false or misleading information or making false or misleading declaration); (e) being a registered party or an eligible party, contravenes subsection 408(2) (providing false or misleading information); (f) being a member of a political party, contravenes subsection 408(5) (making false or misleading declaration); (g) being a chief agent of a deregistered political party, knowingly contravenes section 420 (failure to provide transactions return or election expenses return or related documents); (h) being a chief agent of a merging registered party, knowingly contravenes section 424 (failure to provide financial transactions returns or related documents); (i) being a chief agent, knowingly contravenes subsection 431(1) (exceeding election expenses limit); (j) being a registered party or a third party, knowingly contravenes subsection 431(2) (colluding to circumvent election expense limit); (k) being a chief agent, knowingly contravenes subsection 432(1), (2), (3) or (5) (failure to provide financial transactions return or related documents); (l) being a chief agent, knowingly contravenes section 433 (failure to provide quarterly return); (m) being a registered agent, knowingly contravenes section 434 (failure to pay excess contributions); (n) being a chief agent, contravenes paragraph 436(a) (providing document that contains false or misleading information); (o) being a chief agent, knowingly contravenes subsection 437(1), (2) or (3) (failure to provide election expenses return or related documents); C. 12 Canada E (p) being a chief agent, contravenes paragraph 439(a) (providing document that contains false or misleading information); (q) being a chief agent, knowingly contravenes subsection 440(3) (failure to provide corrected or revised document within specified period); or (r) being a chief agent or the leader of a registered party, knowingly contravenes subsection 442(3) (failure to provide corrected or revised document within 30-day period or any extension of that period). Offences under Division 3 of Part 18 (Electoral District Associations) Strict liability offences — summary conviction 497.2 (1) Every person is guilty of an offence who (a) being an electoral district association of a registered party, contravenes section 447 (financial activity while unregistered); (b) being an electoral district association of a registered party, contravenes section 450 (financial activity during an election period); (c) being a registered association, contravenes section 451 (failure to provide statement of assets and liabilities or related documents); (d) being the financial agent of a registered association, contravenes section 452 (making erroneous declaration); (e) being a registered association, contravenes subsection 456(2) (failure to comply with requirements re: appointment of electoral district agent); (f) being a registered association, contravenes section 459, 460 or 461 (failure to comply with requirements re: appointment of financial agent or auditor); 2013-2014 Loi électorale (g) being a registered association, contravenes subsection 463(1) (failure to report changes to registered association information); (h) being a registered association, contravenes section 464 (failure to confirm validity of information concerning association); (i) being the financial agent of a deregistered electoral district association, contravenes section 473 (failure to provide financial transactions return for fiscal period or related documents); (j) being the financial agent of a registered association, contravenes section 475.2 (failure to pay recoverable claim within three years); (k) being the financial agent of a registered association, contravenes subsection 475.4(1), (2), (3) or (5) (failure to provide financial transactions return or related documents); (l) being the financial agent of a registered association, contravenes section 475.5 (failure to pay excess contributions); (m) being the financial agent of a registered association, contravenes paragraph 475.7(b) (providing document that is substantially incomplete); (n) being the financial agent of a registered association, contravenes subsection 475.9(3) (failure to provide corrected or revised document within specified period); or (o) being the financial agent or the chief executive officer of a registered association, contravenes subsection 475.92(3) (failure to provide corrected or revised document within 30-day period or any extension of that period). 204 Offences requiring intent — summary conviction C. 12 Canada E (2) Every person is guilty of an offence who (a) being a person or entity other than an electoral district agent of a registered association, knowingly contravenes subsection 475(1) or (2) (paying or incurring registered association’s expenses while ineligible); (b) being a person or entity other than an electoral district agent of a registered association, knowingly contravenes subsection 475(3) (accepting contributions while ineligible); or (c) being a person or entity other than the financial agent of a registered association, knowingly contravenes subsection 475(4) (while ineligible, accepting provision of goods or services or transfer of funds or providing goods or services or transferring funds). Offences requiring intent — dual procedure (3) Every person is guilty of an offence who (a) being an electoral district association, knowingly contravenes section 447 (financial activity while unregistered); (b) being an electoral district association of a registered party, knowingly contravenes section 450 (financial activity during an election period); (c) being a registered association, knowingly contravenes section 451 (failure to provide statement of assets and liabilities or related documents); (d) being the financial agent of a registered association, knowingly contravenes section 452 (making erroneous declaration); (e) being a registered association, knowingly contravenes subsection 456(2) (failure to comply with requirements re: appointment of electoral district agent); (f) being a person, knowingly contravenes subsection 462(1) or (2) (acting as financial agent, electoral district agent or auditor when ineligible to do so); 2013-2014 Loi électorale (g) being the financial agent of a deregistered electoral district association, knowingly contravenes section 473 (failure to provide financial transactions return for fiscal period or related documents); (h) being the financial agent of a registered association, knowingly contravenes subsection 475.4(1), (2), (3) or (5) (failure to provide financial transactions return or related documents); (i) being the financial agent of a registered association, knowingly contravenes section 475.5 (failure to pay excess contributions); (j) being the financial agent of a registered association, contravenes paragraph 475.7(a) (providing document that contains false or misleading information); (k) being the financial agent of a registered association, knowingly contravenes subsection 475.9(3) (failure to provide corrected or revised document within specified period); or (l) being the financial agent or chief executive officer of a registered association, knowingly contravenes subsection 475.92(3) (failure to provide corrected or revised document within 30-day period or any extension of that period). Offences under Division 4 of Part 18 (Nomination Contestants) Strict liability offences — summary conviction 497.3 (1) Every person is guilty of an offence who (a) being a registered party or registered association, contravenes subsection 476.1(1) (failure to notify of nomination contest); (b) being a nomination contestant, contravenes section 476.3 (failure to appoint financial agent); (c) being a nomination contestant, contravenes section 476.5, 476.6 or 476.61 (failure to comply with requirements re: appointment of financial agent); C. 12 Canada E (d) being a nomination contestant, contravenes subsection 476.63(1) or (2) (failure to report changes in nomination contestant information); (e) being the financial agent of a nomination contestant, contravenes section 476.65 (failure to satisfy bank account requirements); (f) being a nomination contestant or the financial agent of one, contravenes subsection 476.68(1) (exceeding nomination campaign expenses limit); (g) being a nomination contestant or the financial agent of one, contravenes subsection 476.7(1) or (2) (failure to pay recoverable claim within three years or paying without authorization); (h) being the financial agent of a nomination contestant, contravenes subsection 476.75(1), (2), (5) or (7) (failure to provide nomination campaign return or related documents); (i) being the financial agent of a nomination contestant, fails to comply with a requirement of the Chief Electoral Officer under subsection 476.75(4); (j) being a nomination contestant, contravenes subsection 476.75(8) (failure to send declaration re: nomination campaign return to financial agent) or subsection 476.81(1) (failure to provide Chief Electoral Officer with declaration re: nomination campaign return); (k) being the financial agent of a nomination contestant, contravenes subsection 476.75(10) or (15) (failure to provide report on payment of claim); (l) being the financial agent of a nomination contestant, contravenes subsection 476.75(11) or (12) (failure to provide updated version of statement of unpaid claims); (m) being the financial agent of a nomination contestant, fails to comply with a requirement of the Chief Electoral Officer under subsection 476.75(14); 2013-2014 Loi électorale (n) being the financial agent of a nomination contestant, contravenes section 476.76 (failure to pay the value of contributions that cannot be returned); (o) being a nomination contestant, contravenes subsection 476.77(1) (failure to appoint auditor); (p) being a nomination contestant, contravenes subsection 476.77(4) or (5) or section 476.78 (failure to comply with requirements re: appointment of auditor); (q) being the financial agent of a nomination contestant, contravenes subsection 476.83(3) (failure to provide corrected or revised document within specified period); (r) being a nomination contestant or the financial agent of one, contravenes subsection 476.85(3) (failure to provide corrected or revised document within 30-day period or any extension of that period); (s) being the financial agent of a nomination contestant, contravenes paragraph 476.9(b) (providing document that is substantially incomplete); or (t) being the financial agent of a nomination contestant, contravenes subsection 476.92(2) or (3) or section 476.93 (failure to dispose of surplus nomination campaign funds). Offences requiring intent — dual procedure (2) Every person is guilty of an offence who (a) being a registered party or registered association, knowingly contravenes subsection 476.1(1) (failure to notify of nomination contest); (b) being a person, knowingly contravenes section 476.62 (acting as financial agent when ineligible to do so); (c) being a person or entity other than the financial agent of a nomination contestant, knowingly contravenes subsection 476.66(1) (acceptance of contribution while ineligible); C. 12 Canada E (d) being a person or entity other than the financial agent of a nomination contestant, knowingly contravenes subsection 476.66(2) (while ineligible, accepting provision of goods or services or transfer of funds or transferring funds); (e) being the financial agent of a nomination contestant, knowingly contravenes subsection 476.66(3) (accepting prohibited contribution); (f) being a person or entity, knowingly contravenes subsection 476.66(4), (5) or (6) (paying or incurring expenses for specified purposes or paying personal expenses while ineligible); (g) being a nomination contestant or the financial agent of one, knowingly contravenes subsection 476.68(1) (exceeding nomination campaign expenses limit); (h) being a person or entity, contravenes subsection 476.68(2) (circumventing nomination campaign expenses limit); (i) being the financial agent of a nomination contestant, knowingly contravenes subsection 476.75(1), (2), (5) or (7) (failure to provide nomination campaign return or related documents); (j) being the financial agent of a nomination contestant, knowingly fails to comply with a requirement of the Chief Electoral Officer under subsection 476.75(4); (k) being a nomination contestant, knowingly contravenes subsection 476.75(8) (failure to send declaration re: nomination campaign return to financial agent) or subsection 476.81(1) (failure to provide Chief Electoral Officer with declaration re: nomination campaign return); (l) being the financial agent of a nomination contestant, knowingly contravenes subsection 476.75(10) or (15) (failure to provide report on payment of claim); (m) being the financial agent of a nomination contestant, knowingly contravenes subsection 476.75(11) or (12) (failure to provide updated version of statement of unpaid claims); 2013-2014 Loi électorale (n) being the financial agent of a nomination contestant, knowingly fails to comply with a requirement of the Chief Electoral Officer under subsection 476.75(14); (o) being the financial agent of a nomination contestant, knowingly contravenes section 476.76 (failure to pay the value of contributions that cannot be returned); (p) being a person, knowingly contravenes section 476.79 (acting as auditor when ineligible to do so); (q) being the financial agent of a nomination contestant, knowingly contravenes subsection 476.83(3) (failure to provide corrected or revised document within specified period); (r) being a nomination contestant or the financial agent of one, knowingly contravenes subsection 476.85(3) (failure to provide corrected or revised document within 30-day period or any extension of that period); (s) being a nomination contestant or the financial agent of one, contravenes paragraph 476.9(a) or knowingly contravenes paragraph 476.9(b) (providing document that contains false or misleading information or that is substantially incomplete); or (t) being the financial agent of a nomination contestant, knowingly contravenes subsection 476.92(2) or (3) or section 476.93 (failure to dispose of surplus nomination campaign funds). C. 12 Canada E Offences under Division 5 of Part 18 (Candidates) Strict liability offences — summary conviction 497.4 (1) Every person is guilty of an offence who (a) being a candidate, contravenes subsection 477.1(1) (failure to appoint official agent); (b) being a candidate, contravenes subsection 477.1(2) (failure to appoint auditor); (c) being a candidate, contravenes section 477.42 (failure to appoint a replacement official agent or auditor); (d) being an official agent, contravenes section 477.46 (failure to satisfy bank account requirements); (e) being an official agent, a candidate or a person authorized under paragraph 477.55(c), contravenes subsection 477.48(2) (incurring more than maximum allowed for notice of nomination meetings) or subsection 477.52(1) (exceeding election expenses limit) or, being an official agent, a candidate, a person authorized under paragraph 477.55(c) or a third party, contravenes subsection 477.52(2) (colluding to circumvent election expenses limit); (f) being an official agent, contravenes subsection 477.54(1) or (2) (failure to pay recoverable claim within three years or paying without authorization); (g) being an official agent, contravenes subsection 477.59(1), (2), (5) or (7) (failure to provide electoral campaign return or related documents); (h) being an official agent, fails to comply with a requirement of the Chief Electoral Officer under subsection 477.59(4); (i) being a candidate, contravenes subsection 477.59(8) (failure to send declaration re: electoral campaign return to official agent) or subsection 477.63(1) (failure to provide Chief Electoral Officer with declaration re: electoral campaign return); (j) being an official agent, contravenes subsection 477.59(10) or (15) (failure to provide report on payment of claim); 2013-2014 Loi électorale (k) being an official agent, contravenes subsection 477.59(11) or (12) (failure to provide updated version of statement of unpaid claims); (l) being an official agent, fails to comply with a requirement of the Chief Electoral Officer under subsection 477.59(14); (m) being an official agent, contravenes section 477.61 (failure to pay value of contribution that cannot be returned); (n) being an official agent, contravenes subsection 477.65(3) (failure to provide corrected or revised document within specified period); (o) being a candidate or the official agent of one, contravenes subsection 477.67(3) (failure to provide corrected or revised document within 30-day period or any extension of that period); (p) being an official agent, contravenes paragraph 477.72(1)(b) (providing document that is substantially incomplete); (q) being an official agent, contravenes subsection 477.81(2) or (3) or section 477.82 (failure to dispose of surplus electoral funds); (r) being a registered agent or financial agent, contravenes section 477.85 (improper or unauthorized transfer of funds); (s) being an official agent, contravenes subsection 477.88(2) (failure to return unused income tax receipts); (t) being a candidate, contravenes subsection 477.9(1) (accepting prohibited gift or other advantage); (u) being a candidate, contravenes subsection 477.9(5) (failure to provide statement within required period); (v) being a candidate, contravenes subsection 477.92(3) (failure to provide corrected or revised statement within 30-day period or any extension of that period); or (w) being a candidate, contravenes paragraph 477.95(b) (providing incomplete statement). Offences requiring intent — dual procedure C. 12 Canada E (2) Every person is guilty of an offence who (a) knowingly contravenes subsection 477.44(1) or (2) (ineligible person acting as official agent or auditor); (b) being a person or entity other than an official agent, knowingly contravenes subsection 477.47(1) or (2) (accepting contributions or providing receipts for them); (c) being a person or entity other than an official agent, knowingly contravenes subsection 477.47(3) (while ineligible, accepting provision of goods or services or transfer of funds or providing goods or services or transferring funds); (d) being a person or entity, other than a candidate, official agent or person authorized under paragraph 477.55(c), knowingly contravenes subsection 477.47(4) or (5) (paying or incurring electoral campaign expenses); (e) being a person or entity other than a candidate or official agent, knowingly contravenes subsection 477.47(6) (paying candidate’s personal expenses); (f) being a candidate, an official agent or a person authorized under paragraph 477.55(c), knowingly contravenes subsection 477.48(2) (spending more than maximum allowed for notice of nomination meetings); (g) being a candidate, an official agent or a person authorized under paragraph 477.55(c), knowingly contravenes subsection 477.52(1) (exceeding election expenses limit); (h) being a candidate, an official agent, a person authorized under paragraph 477.55(c) or a third party, contravenes subsection 477.52(2) (colluding to circumvent election expenses limit); 2013-2014 Loi électorale (i) being an official agent, knowingly contravenes subsection 477.59(1), (2), (5) or (7) (failure to provide electoral campaign return or related documents); (j) being an official agent, knowingly fails to comply with a requirement of the Chief Electoral Officer under subsection 477.59(4); (k) being a candidate, knowingly contravenes subsection 477.59(8) (failure to send declaration re: electoral campaign return to official agent) or subsection 477.63(1) (failure to provide Chief Electoral Officer with declaration re: electoral campaign return); (l) being an official agent, knowingly contravenes subsection 477.59(10) or (15) (failure to provide report on payment of claim); (m) being an official agent, knowingly contravenes subsection 477.59(11) or (12) (failure to provide updated version of statement of unpaid claims); (n) being an official agent, knowingly fails to comply with a requirement of the Chief Electoral Officer under subsection 477.59(14); (o) being an official agent, knowingly contravenes section 477.61 (failure to pay value of contribution made by unknown contributor); (p) being an official agent, knowingly contravenes subsection 477.65(3) (failure to provide corrected or revised document within specified period); (q) being a candidate or the official agent of one, knowingly contravenes subsection 477.67(3) (failure to provide corrected or revised document within 30-day period or any extension of that period); (r) being an official agent, contravenes paragraph 477.72(1)(a) or knowingly contravenes paragraph 477.72(1)(b) (providing document that contains false or misleading statement or one that is incomplete); (s) being an official agent, knowingly contravenes subsection 477.81(2) or (3) or section 477.82 (failure to dispose of surplus electoral funds); C. 12 Canada E (t) being a registered agent or financial agent, knowingly contravenes section 477.85 (unauthorized or improper transfer of funds); (u) being a candidate, knowingly contravenes subsection 477.9(1) (accepting prohibited gift or other advantage); (v) being a candidate, knowingly contravenes subsection 477.9(5) (failure to provide statement within required period); (w) being a candidate, knowingly contravenes subsection 477.92(3) (failure to provide corrected or revised statement within 30day period or any extension of that period); or (x) being a candidate, contravenes paragraph 477.95(a) (providing statement containing false or misleading information) or knowingly contravenes paragraph 477.95(b) (providing incomplete statement). Offences under Division 6 of Part 18 (Leadership Contestants) Strict liability offences — summary conviction 497.5 (1) Every person is guilty of an offence who (a) being a registered party, contravenes subsection 478.1(1) or (2) (failure to inform of leadership contest or related changes); (b) being a person, contravenes subsection 478.2(1) (failure to register for a leadership contest); 2013-2014 Loi électorale (c) being a leadership contestant, contravenes subsection 478.5(2) or section 478.62, 478.63 or 478.64 (failure to comply with requirements re: appointment of leadership campaign agent, financial agent or auditor); (d) being a leadership contestant, contravenes subsection 478.66(1) or (2) (failure to report changes to leadership contestant information); (e) being a leadership contestant, contravenes section 478.67 (failure to file statement of withdrawal); (f) being a registered party, contravenes section 478.68 (failure to file statement of withdrawal of acceptance); (g) being the financial agent of a leadership contestant, contravenes section 478.72 (failure to satisfy bank account requirements); (h) being a leadership contestant or the financial agent of one, contravenes subsection 478.75(1) or (2) (failure to pay recoverable claim within three years or paying without authorization); (i) being the financial agent of a leadership contestant, contravenes subsection 478.8(1), (2), (5) or (7) (failure to provide leadership campaign return or related documents); (j) being the financial agent of a leadership contestant, fails to comply with a requirement of the Chief Electoral Officer under subsection 478.8(4); (k) being a leadership contestant, contravenes subsection 478.8(8) (failure to send declaration re: leadership campaign return to financial agent) or subsection 478.84(1) (failure to provide Chief Electoral Officer with declaration re: leadership campaign return); (l) being the financial agent of a leadership contestant, contravenes subsection 478.8(10) or (15) (failure to provide report on payment of claim); (m) being the financial agent of a leadership contestant, contravenes subsection 478.8(11) or (12) (failure to provide updated version of statement of unpaid claims); C. 12 Canada E (n) being the financial agent of a leadership contestant, fails to comply with a requirement of the Chief Electoral Officer under subsection 478.8(14); (o) being the financial agent of a leadership contestant, contravenes any of subsections 478.81(1) to (3) (failure to provide return on contributions or related documents); (p) being the financial agent of a leadership contestant, contravenes section 478.82 (failure to forward certain contributions); (q) being the financial agent of a leadership contestant, contravenes subsection 478.86(3) (failure to provide corrected or revised document within specified period); (r) being a leadership contestant or the financial agent of one, contravenes subsection 478.88(3) (failure to provide corrected or revised document within 30-day period or any extension of that period); (s) being a leadership contestant or the financial agent of one, contravenes paragraph 478.93(b) (providing document that is substantially incomplete); or (t) being the financial agent of a leadership contestant, contravenes subsection 478.95(2) or (3) or section 478.96 (failure to dispose of surplus leadership campaign funds). Offences requiring intent — dual procedure (2) Every person is guilty of an offence who (a) being a registered party, knowingly contravenes subsection 478.1(1) or (2) (failure to inform of leadership contest or related changes); 2013-2014 Loi électorale (b) being a person, knowingly contravenes subsection 478.2(1) (failure to register for a leadership contest); (c) being a person, knowingly contravenes subsection 478.65(1) or (2) (acting as financial agent, leadership campaign agent or auditor when ineligible to do so); (d) being a leadership contestant, knowingly contravenes section 478.67 (failure to file statement of withdrawal); (e) being a registered party, knowingly contravenes section 478.68 (failure to file statement of withdrawal of acceptance); (f) being a person or entity other than a leadership campaign agent, knowingly contravenes subsection 478.73(1) (acceptance of contribution while ineligible); (g) being a person or entity other than a leadership campaign agent of a leadership contestant, knowingly contravenes subsection 478.73(2) (while ineligible, accepting provision of goods or services or transfer of funds or transferring funds); (h) being a leadership campaign agent of a leadership contestant, knowingly contravenes subsection 478.73(3) (accepting prohibited contribution); (i) being a person or entity, knowingly contravenes subsection 478.73(4) or (5) (paying or incurring expenses for specified purposes while ineligible); (j) being a person or entity, knowingly contravenes subsection 478.73(6) (paying personal expenses of leadership contestant while ineligible); (k) being the financial agent of a leadership contestant, knowingly contravenes subsection 478.8(1), (2), (5) or (7) (failure to provide leadership campaign return or related documents); (l) being the financial agent of a leadership contestant, knowingly fails to comply with a requirement of the Chief Electoral Officer under subsection 478.8(4); C. 12 Canada E (m) being a leadership contestant, knowingly contravenes subsection 478.8(8) (failure to send declaration re: leadership campaign return to financial agent) or subsection 478.84(1) (failure to provide Chief Electoral Officer with declaration re: leadership campaign return); (n) being the financial agent of a leadership contestant, knowingly contravenes subsection 478.8(10) or (15) (failure to provide report on payment of claim); (o) being the financial agent of a leadership contestant, knowingly contravenes subsection 478.8(11) or (12) (failure to provide updated version of statement of unpaid claims); (p) being the financial agent of a leadership contestant, knowingly fails to comply with a requirement of the Chief Electoral Officer under subsection 478.8(14); (q) being the financial agent of a leadership contestant, knowingly contravenes any of subsections 478.81(1) to (3) (failure to provide return on contributions or related documents); (r) being the financial agent of a leadership contestant, knowingly contravenes section 478.82 (failure to forward certain contributions); (s) being the financial agent of a leadership contestant, knowingly contravenes subsection 478.86(3) (failure to provide corrected or revised document within specified period); (t) being a leadership contestant or the financial agent of one, knowingly contravenes subsection 478.88(3) (failure to provide corrected or revised document within 30-day period or any extension of that period); (u) being a leadership contestant or the financial agent of one, contravenes paragraph 478.93(a) or knowingly contravenes paragraph 478.93(b) (providing document that contains false or misleading information or that is substantially incomplete); or 2013-2014 Loi électorale (v) being the financial agent of a leadership contestant, knowingly contravenes subsection 478.95(2) or (3) or section 478.96 (failure to dispose of surplus leadership campaign funds). 2007, c. 21, s. 39.1 100. (1) Subsections 500(1) to (5) of the Act are replaced by the following: Punishment — strict liability offences 500. (1) Every person who is guilty of an offence under any of subsections 484(1), 486(1), 489(1), 491(1), 492(1), 495(1), 496(1), 497(1) and 499(1) is liable on summary conviction to a fine of not more than $2,000 or to imprisonment for a term of not more than three months, or to both. Punishment — offences requiring intent (summary conviction) (2) Every person who is guilty of an offence under any of subsections 484(2) and 486(2), paragraph 487(1)(a), subsections 488(1), 489(2) and 491(2), section 493 and subsections 495(2) and (3) and 497(2) is liable on summary conviction to a fine of not more than $5,000 or to imprisonment for a term of not more than six months, or to both. Punishment — offences requiring intent (summary conviction) (3) Every person who is guilty of an offence under subsection 485(1) or paragraph 487(1)(b) is liable on summary conviction to a fine of not more than $10,000 or to imprisonment for a term of not more than one year, or to both. C. 12 Punishment — offences requiring intent (summary conviction — fine only) (4) Every person who is guilty of an offence under subsection 495(4) is liable on summary conviction to a fine of not more than $50,000. Punishment — offences requiring intent (dual procedure) (5) Every person who is guilty of an offence under any of subsections 480(1) and (2), sections 480.1 to 483, subsections 484(3), 485(2), 486(3), 487(2), 488(2) and 489(3), section 490, subsections 491(3) and 492(2), section 494, subsections 495(5), 496(2) and 497(3), section 498 and subsection 499(2) is liable Canada E (a) on summary conviction, to a fine of not more than $20,000 or to imprisonment for a term of not more than one year, or to both; or (b) on conviction on indictment, to a fine of not more than $50,000 or to imprisonment for a term of not more than five years, or to both. (2) Subsections 500(1) and (2) of the Act are replaced by the following: Punishment — strict liability offences 500. (1) Every person who is guilty of an offence under any of subsections 484(1), 486(1), 489(1), 491(1), 492(1), 495(1), 495.1(1), 495.2(1), 496(1), 497(1), 497.1(1), 497.2(1), 497.3(1), 497.4(1), 497.5(1) and 499(1) is liable on summary conviction to a fine of not more than $2,000 or to imprisonment for a term of not more than three months, or to both. Punishment — offences requiring intent (summary conviction) (2) Every person who is guilty of an offence under any of subsections 484(2) and 486(2), paragraph 487(1)(a), subsections 488(1), 489(2) and 491(2), section 493 and subsections 495(2) and (3), 497.1(2) and 497.2(2) is liable on summary conviction to a fine of not more than $5,000 or to imprisonment for a term of not more than six months, or to both. (3) The portion of subsection 500(5) of the Act before paragraph (a) is replaced by the following: 2013-2014 Loi électorale Punishment — offences requiring intent (dual procedure) (5) Every person who is guilty of an offence under any of subsections 480(1) and (2), sections 480.1 to 483, subsections 484(3), 485(2) and 486(3), section 487, subsections 488(2) and 489(3), section 490, subsections 491(3) and 492(2), section 494, subsections 495(5), 495.1(2), 495.2(2), 496(2), 497(2), 497.1(3), 497.2(3), 497.3(2), 497.4(2) and 497.5(2), section 498 and subsection 499(2) is liable 2004, c. 24, s. 22(3) 101. (1) Subsection 501(3) of the Act is replaced by the following: Offences (3) For the purposes of subsection (2), the provisions are the following: (a) paragraph 497(2)(h) (entering into prohibited agreement); (b) paragraph 497(2)(i) (soliciting or accepting contribution); (c) paragraph 497(2)(j) (collusion); (d) paragraph 497.1(3)(d) (providing or certifying false or misleading information or making false or misleading declaration); (e) paragraph 497.1(3)(e) (providing false or misleading information); (f) paragraph 497.1(3)(k) (failure to provide financial transactions return or related documents); (g) paragraph 497.1(3)(n) (providing document that contains false or misleading information); (h) paragraph 497.1(3)(p) (providing document that contains false or misleading information); and (i) paragraph 497.2(3)(h) (failure to provide financial transactions return or related documents). 2004, c. 24, s. 22(3) (2) Subsection 501(3) of the Act is amended by adding “and” at the end of paragraph (h), by striking out “and” at the end of paragraph (i) and by repealing paragraph (j). 102. (1) Paragraph 502(1)(c) of the Act is replaced by the following: C. 12 Canada E (c) being an official agent, a candidate or a person authorized under paragraph 477.55(c), knowingly contravenes section 477.52 (exceeding election expenses limit); 2006, c. 9, s. 58 (2) Paragraph 502(2)(f.1) of the Act is repealed. (3) Subsection 502(2) of the Act is amended by striking out “or” at the end of paragraph (h) and by adding the following after that paragraph: (h.1) being a candidate or an official agent of a candidate, commits an offence under section 480.1 (impersonation); (h.2) being a candidate or an official agent of a candidate, commits an offence under section 482.1 (obstruction); or (4) Subsection 502(2) of the Act is amended by adding the following after paragraph (h): (h.01) being a candidate, knowingly contravenes subsection 477.9(1) (accepting prohibited gift or other advantage); 103. Subsection 503(2) of the Act is replaced by the following: Eligible party (2) An eligible party that does not become a registered party during the election period of a general election does not commit an offence referred to in paragraph 496(1)(a) or (2)(a) if its election advertising expenses, as of the day that it is informed under subsection 390(4) that it has not been registered, are more than the spending limit set out in section 350. 104. Subsections 505(3) and (4) of the Act are replaced by the following: Prosecution of third party — group or corporation ($50,000) (3) A third party that is a group or corporation and that commits an offence under paragraph 496(1)(c) is liable on conviction to a fine of not more than $50,000 instead of the punishment set out in subsection 500(1). Prosecution of third party — group or corporation ($100,000) (4) A third party that is a group or corporation and that commits an offence under paragraph 496(2)(b) is liable on conviction to a fine of not more than $100,000 instead of the punishment set out in subsection 500(5). 2013-2014 Loi électorale 105. The Act is amended by adding the following after section 505: Deeming — calling service providers 505.1 For the purpose of a prosecution brought under subsection 495.1(1) or (2) against a calling service provider that is a group or for the purpose of entering into a compliance agreement with the calling service provider, (a) the calling service provider is deemed to be a person; and (b) any act or thing done or omitted to be done by a member of the calling service provider within the scope of their authority to act is deemed to be an act or thing done or omitted to be done by the calling service provider. Deeming — third parties that are groups 505.2 (1) For the purpose of a prosecution brought under subsection 495.2(1) or (2) against a third party that is a group or for the purpose of entering into a compliance agreement with the third party, the third party is deemed to be a person. Official representatives (2) If a third party that is a group commits an offence under subsection 495.2(1) or (2), its official representative commits the offence if he or she authorized, consented to or participated in the act or omission that constitutes the offence. Prosecution of third parties — vicarious liability 505.3 For the purpose of a prosecution brought under subsection 495.2(1) or (2) against a third party, any act or omission of its official representative is deemed to be an act or omission of the third party. Interpretation 505.4 For the purposes of sections 505.1 to 505.3, “calling service provider”, “group”, “official representative” and “third party” have the same meaning as in section 348.01. 2003, c. 19, s. 61 106. Sections 506 and 507 of the Act are replaced by the following: Deregistered party — strict liability 506. (1) A deregistered political party whose chief agent commits an offence under paragraph 497(1)(e) is guilty of an offence and liable on summary conviction to a fine of not more than $50,000. C. 12 Deregistered party — offence requiring intent (2) A deregistered political party whose chief agent commits an offence under paragraph 497(3)(c) is guilty of an offence and liable on summary conviction to a fine of not more than $100,000. Registered party — strict liability 507. (1) A registered party whose chief agent commits an offence under any of paragraphs 497(1)(l), (m), (n), (o), (q) and (q.01) is guilty of an offence and liable on summary conviction to a fine of not more than $50,000. Registered party — offences requiring intent (2) A registered party whose chief agent commits an offence under any of paragraphs 497(3)(g), (i), (j) and (m) is guilty of an offence and liable on summary conviction to a fine of not more than $100,000. Canada E 107. Sections 506 and 507 of the Act are replaced by the following: Deregistered party — strict liability 506. (1) A deregistered political party whose chief agent commits an offence under paragraph 497.1(1)(e) is guilty of an offence and liable on summary conviction to a fine of not more than $50,000. Deregistered party — offence requiring intent (2) A deregistered political party whose chief agent commits an offence under paragraph 497.1(3)(g) is guilty of an offence and liable on summary conviction to a fine of not more than $100,000. Registered party — strict liability 507. (1) A registered party whose chief agent commits an offence under any of paragraphs 497.1(1)(h), (i), (k), (l), (m) and (n) is guilty of an offence and liable on summary conviction to a fine of not more than $50,000. Registered party — offences requiring intent (2) A registered party whose chief agent commits an offence under any of paragraphs 497.1(3)(i), (k), (m), (o) and (p) is guilty of an offence and liable on summary conviction to a fine of not more than $100,000. 108. Sections 509 and 510 of the Act are replaced by the following: 2013-2014 Loi électorale Commissioner of Canada Elections 509. (1) The Commissioner of Canada Elections shall be appointed by the Director of Public Prosecutions to hold office during good behaviour for a term of seven years and may be removed by the Director of Public Prosecutions for cause. No consultation (2) The Director of Public Prosecutions shall not consult the Chief Electoral Officer with respect to the appointment of the Commissioner. Ineligibility (3) A person is not eligible to be appointed as Commissioner if the person is or has been (a) a candidate; (b) an employee of a registered party or a person whose services have been engaged by the registered party to support its electoral or political financing activities; (c) a member of the staff referred to in any of paragraphs 4(2)(a) to (f) of the Parliamentary Employment and Staff Relations Act or a person referred to in paragraph 4(2)(g) of that Act; (d) the Chief Electoral Officer, a member of his or her staff or a person whose services have been engaged under subsection 20(1); or (e) an election officer referred to in paragraph 22(1)(a) or (b). No reappointment (4) A person who has served as Commissioner is not eligible for re-appointment to that office. Position within Office of the Director of Public Prosecutions 509.1 (1) The position of Commissioner of Canada Elections is within the Office of the Director of Public Prosecutions. Deputy head — Financial Administration Act (2) For the purposes of sections 11 to 13 of the Financial Administration Act, the Commissioner is the deputy head in relation to the portions of the federal public administration in the Office of the Director of Public Prosecutions in which the employees referred to in section 509.3 occupy their positions. Deputy head — Public Service Employment Act (3) For the purposes of the Public Service Employment Act, the Commissioner is the deputy head in relation to the portions of the federal public administration in the Office of the C. 12 Canada E Director of Public Prosecutions in which the employees referred to in section 509.3 occupy their positions. Duty 509.2 The Commissioner’s duty is to ensure that this Act is complied with and enforced. STAFF Employees 509.3 (1) The employees necessary for the Commissioner to exercise or perform his or her powers, duties and functions under this Act are to be appointed in accordance with the Public Service Employment Act. Casual employees, etc. (2) Any additional employees that the Commissioner considers necessary for the exercise or performance of his or her powers, duties and functions under this Act may be appointed for a specified term or on a casual basis in accordance with the Public Service Employment Act. Technical assistance 509.4 The Commissioner may engage on a temporary basis investigators or persons having technical or specialized knowledge to advise and assist him or her in the exercise or performance of his or her powers, duties and functions under this Act. Authorization to assist 509.5 The Commissioner may authorize a person employed in the Office of the Director of Public Prosecutions to assist him or her in the exercise or performance of any of his or her powers, duties and functions arising from subsections 509.1(2) and (3) and in the exercise of his or her power under section 509.4, subject to the terms and conditions that the Commissioner sets. PAYMENTS OUT OF CONSOLIDATED REVENUE FUND Amounts to be paid out of C.R.F. 509.6 The following shall be paid out of unappropriated moneys forming part of the Consolidated Revenue Fund on the certificate of the Director of Public Prosecutions: (a) the remuneration paid to the Commissioner or to a person employed under subsection 509.3(2) and any additional remuneration paid to employees referred to in subsection 509.3(1) for overtime work to 2013-2014 Loi électorale enable the Commissioner to exercise or perform his or her powers, duties and functions under this Act; and (b) any expenses incurred by, on behalf of or in relation to the Commissioner under any other provision of this Part. INVESTIGATIONS AND PROSECUTIONS Investigation by Commissioner 510. (1) The Commissioner, on his or her own initiative or in response to a complaint, may conduct an investigation. Notice (2) As soon as feasible after beginning an investigation, the Commissioner shall give written notice of the investigation to the person whose conduct is being investigated. The notice is not to be given if, in the Commissioner’s opinion, to do so might compromise or hinder the investigation or any other investigation. Independence (3) The Commissioner is to conduct the investigation independently of the Director of Public Prosecutions. Confidentiality 510.1 (1) Subject to subsection (2), neither the Commissioner nor any person acting under his or her direction shall disclose any information relating to an investigation that comes to their knowledge in the exercise of their powers or the performance of their duties and functions under this Act, including information that reveals or from which may be inferred the name of the complainant, if any, the person whose conduct is being investigated or any witness. Disclosure authorized (2) The Commissioner may disclose or may authorize any person acting under his or her direction to disclose (a) with the consent of the person in question, the name of any of the following: the complainant, if any, the person whose conduct is being investigated and any witness; (b) information that, in the Commissioner’s opinion, is necessary to carry out an investigation; C. 12 Canada E (c) when a matter is referred to the Director of Public Prosecutions under subsection 511(1), information that the Director of Public Prosecutions requires; (d) information that is required to be disclosed in the course of a prosecution for an offence under this Act; (e) information that is required to be disclosed under any other Act of Parliament; (f) information that, in the Commissioner’s opinion, is necessary in order to enter into or renegotiate a compliance agreement; and (g) information whose disclosure is, in the Commissioner’s opinion, in the public interest. Public interest (3) For the purposes of paragraph (2)(g), the Commissioner shall take into consideration the effects of disclosure on (a) the privacy rights of any person who is the subject of the disclosure; (b) the right of the person under investigation to be presumed innocent until proved guilty according to law; and (c) public confidence in the fairness of the electoral process. 2003, c. 19, s. 63(2); 2006, c. 9, s. 59 109. Section 514 of the Act is replaced by the following: Limitation period 514. (1) Proceedings in respect of an offence under a provision set out in subsection 500(1) may be commenced at any time within, but not later than, six years after the day on which the subject-matter of the proceedings arose. Exception (2) Despite subsection (1), if a prosecution cannot be instituted because the offender has left the jurisdiction of the court, the prosecution may be instituted within one year after the offender’s return. No limitation period (3) Proceedings in respect of an offence under a provision set out in any of subsections 500(2) to (5) may be commenced at any time. 110. Section 521 of the Act is replaced by the following: 2013-2014 Loi électorale Publication 521. The Commissioner shall publish, in the manner and form that he or she considers appropriate, a notice that sets out the contracting party’s name, the act or omission in question and the text — other than the parties’ signatures — of the compliance agreement. 2002, c. 7, s. 94(E) 111. (1) Paragraph 525(2)(c) of the Act is replaced by the following: (c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, Yukon and the Northwest Territories, the Supreme Court; (2) Paragraph 525(2)(e) of the Act is replaced by the following: (e) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court; and 112. Section 533 of the Act is amended by striking out “and” at the end of paragraph (a) and by adding the following after that paragraph: (a.1) by polling division, the number of additions of names and the number of corrections of information that were made to, and the number of deletions of names that were made from, the official list of electors on polling day; (a.2) the conclusions of the report made by the auditor engaged under section 164.1 for that general election or by-election; and C. 12 Canada E 113. (1) Subsection 534(1) of the Act is amended by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following: (b) any measures to adapt any provision of this Act that have been taken under section 17 or 179 since the issue of the writs that he or she considers should be brought to the attention of the House of Commons; and (c) any measures that he or she has taken to improve the accuracy of the lists of electors since the last report and any such measures that he or she proposes to take. (2) Subsection 534(2) of the Act is amended by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following: (b) any measures to adapt any provision of this Act that have been taken under section 17 or 179 in relation to each of the by-elections and that he or she considers should be brought to the attention of the House of Commons; and (c) any measures that he or she has taken to improve the accuracy of the lists of electors in relation to each of the by-elections and any such measures that he or she proposes to take. 2006, c. 9, s. 135 114. Section 535.1 of the Act is repealed. 115. The Act is amended by adding the following after section 535.2: Report on alternatives to signature 535.3 Without delay after exercising his or her authority under section 18.3, the Chief Electoral Officer shall report to the Speaker of the House of Commons as to the manner in which a requirement under a provision of this Act for a signature may be satisfied. 2006, c. 9, s. 177 116. Section 536 of the Act is replaced by the following: 2013-2014 Loi électorale Submission of report to House of Commons 536. The Speaker of the House of Commons shall submit a report received by him or her from the Chief Electoral Officer under section 534, 535, 535.2 or 535.3 to the House of Commons without delay. 2006, c. 9, s. 136 117. Subsection 540(4) of the Act is replaced by the following: Exception (4) Subsection (3) does not prohibit the Chief Electoral Officer or any authorized member of his or her staff from inspecting the documents referred to in that subsection. Exception (4.1) The Chief Electoral Officer may also disclose any of the documents referred to in subsection (3) to the Commissioner for the purposes of the exercise or performance of the Commissioner’s powers, duties and functions under this Act and the Commissioner may, in turn, disclose any of those documents to the Director of Public Prosecutions, who may produce them for the purpose of a prosecution — or possible prosecution — by the Director for an offence under this Act. 2003, c. 19, s. 64 118. Subsection 541(1) of the Act is replaced by the following: Inspection of instructions, correspondence and other reports 541. (1) All documents referred to in section 432, 437, 475.4, 476.75, 477.59 or 478.8, all other reports or statements, other than election documents received from election officers, all instructions issued by the Chief Electoral Officer under this Act, all decisions by him or her on points arising under this Act and all correspondence with election officers or others in relation to an election are public records and may be inspected by any person on request during business hours. 119. (1) Section 542 of the Act is amended by adding the following after subsection (1): Treasury Board directive (1.1) The tariff may incorporate by reference any Treasury Board directive regarding travel and living expenses, as it is amended from time to time. C. 12 Canada E (2) Section 542 of the Act is amended by adding the following after subsection (3): Payment of additional sums (4) If it appears to the Chief Electoral Officer that the fees, costs, allowances and expenses provided for by a tariff under subsection (1) are not sufficient remuneration for the services required to be performed at an election or that a claim for any necessary service performed or for materials supplied for or at an election is not covered by the tariff, the Chief Electoral Officer may authorize the payment of any sum or additional sum for the services or materials that he or she considers just and reasonable. 120. Section 543 of the Act is replaced by the following: Payment of claims 543. All claims that relate to the conduct of an election shall be paid by electronic payment credited to the accounts of persons who are entitled to payment or by separate cheques issued from the office of the Receiver General and sent directly to such persons. 121. Section 545 of the Act is repealed. 122. Section 552 of the Act is replaced by the following: Tabling of forms 552. Each form established for the purposes of paragraph 432(1)(a) or 437(1)(a) shall be laid before the House of Commons on any of the first 15 days that it is sitting after the form is made by the Chief Electoral Officer. 123. (1) Paragraph 553(d) of the Act is replaced by the following: (d) any fees, costs, allowances or expenses referred to in subsection 542(1) or (4); (2) Section 553 of the Act is amended by adding “and” after paragraph (d), by striking out “and” at the end of paragraph (e) and by repealing paragraph (f). 124. Subsection 554(2) of the Act is replaced by the following: 2013-2014 Amendments 2001, c. 21, s. 26 Loi électorale (2) It is the duty of the Chief Electoral Officer immediately after the coming into force of an amendment to this Act to publish a consolidated version of this Act on the Chief Electoral Officer’s Internet site, to correct and reprint all forms and instructions affected by it and to publish a notice in the Canada Gazette as soon as the consolidated version has been so published and the forms and instructions have been so corrected and reprinted. 125. Part 22 of the Act is repealed. 126. The Act is amended by adding, after Schedule 3, the Schedule 4 set out in the schedule to this Act. TRANSITIONAL PROVISIONS Chief Electoral Officer — application of section 13 127. Despite section 13 of the Canada Elections Act, as enacted by section 3, the person who occupies the position of Chief Electoral Officer immediately before the day on which that section 3 comes into force may continue to hold office until he or she reaches the age of 65 years. Coming into force during election period 128. (1) If section 86 comes into force during an election period, the Canada Elections Act, as it read immediately before the day on which that section comes into force, applies with respect to that election and all related obligations and rights including obligations to report and rights to reimbursement of election expenses. Prior elections (2) All obligations and rights arising out of any election that took place before the day on which section 86 comes into force and that are still outstanding on that day, including obligations to report and rights to reimbursement of election expenses, are subject to the Canada Elections Act as it read at the time of that election. Prior loans and unpaid claims 129. Loans made before the day on which section 86 comes into force, and claims that are still unpaid on that day, are subject to the Canada Elections Act as it read immediately before that day. C. 12 Registered parties — financial reporting 130. For the fiscal period of a registered party during which section 86 comes into force, the Canada Elections Act, as it read immediately before the day on which that section comes into force, applies with respect to the documents that the registered party is to provide in relation to its financial transactions for that fiscal period. Registered associations — financial reporting 131. For the fiscal period of a registered association during which section 86 comes into force, the Canada Elections Act, as it read immediately before the day on which that section comes into force, applies with respect to the documents that the registered association is to provide in relation to its financial transactions for that fiscal period. Coming into force during nomination contest 132. (1) If section 86 comes into force during a nomination contest, the Canada Elections Act, as it read immediately before the day on which that section comes into force, applies with respect to that nomination contest and all related obligations including obligations to report. Prior nomination contests (2) All obligations arising out of any nomination contest that took place before the day on which section 86 comes into force and that are still outstanding on that day, including obligations to report, are subject to the Canada Elections Act as it read at the time of that nomination contest. Coming into force during leadership contest 133. (1) If section 86 comes into force during a leadership contest, the Canada Elections Act, as it read immediately before the day on which that section comes into force, applies with respect to that leadership contest and all related obligations including obligations to report. Prior leadership contests (2) All obligations arising out of any leadership contest that took place before the day on which section 86 comes into force and that are still outstanding on that day, including obligations to report, are subject to the Canada Elections Act as it read at the time of that leadership contest. Canada E 2013-2014 Loi électorale Commissioner of Canada Elections — continuation of term 134. (1) If the person who holds the office of Commissioner of Canada Elections immediately before the day on which section 108 of this Act comes into force has held office for at least 18 months, he or she shall continue in office and is deemed to have been appointed under subsection 509(1) of the Canada Elections Act as enacted by that section 108. However, his or her term of office begins on the date of his or her appointment under section 509 of the Canada Elections Act as it read immediately before the day on which that section 108 comes into force. Commissioner of Canada Elections — termination (2) If the person who holds the office of Commissioner of Canada Elections immediately before the day on which section 108 of this Act comes into force has held office for less than 18 months, his or her term of office expires on that day. No right to compensation (3) A person to whom subsection (2) applies does not have any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada, or from any servant or agent of Her Majesty, by reason of ceasing to hold office as a result of subsection (2). Definition 135. (1) For the purposes of this section, “former portions” means the following portions of the federal public administration in the Office of the Chief Electoral Officer: (a) the portion known as the Investigations Directorate; (b) the portion known as the Compliance and Enforcement Directorate; and (c) the portion known as Internal Services – Investigations and Compliance and Enforcement. Transfer of appropriations (2) Any amount that was appropriated, for the fiscal year in which this section comes into force, for defraying the charges and expenses in respect of the former portions and that, on the day on which this section comes into force, is unexpended is deemed, on that day, to be an amount appropriated for defraying the charges and expenses of the C. 12 Canada E Office of the Director of Public Prosecutions for the purposes of the powers, duties and functions of the Commissioner of Canada Elections. Continuation of legal proceedings (3) Any action, suit or other legal proceedings to which the Chief Electoral Officer is a party relating to the former portions that is pending in any court immediately before the day on which this section comes into force may be continued by or against the Director of Public Prosecutions in the same manner and to the same extent as it could have been continued by or against the Chief Electoral Officer. Employment continued (4) Nothing in this Act is to be construed as affecting the status of an employee who, immediately before the day on which this section comes into force, occupied a position in the former portions, except that the employee shall, beginning on that day, occupy his or her position in the Office of the Director of Public Prosecutions. R.S., c. E-3 ELECTORAL BOUNDARIES READJUSTMENT ACT 136. The Electoral Boundaries Readjustment Act is amended by adding the following before section 29: Administrative support services 28.1 Despite any other Act of Parliament, the Chief Electoral Officer may provide administrative support services to commissions to assist them in performing their duties under this Act, including by undertaking activities that support (a) human resources management services; (b) financial management services; (c) information management services; (d) information technology services; (e) communications services; (f) services relating to real property and immovables; (g) materiel services; and (h) acquisition services. 2013-2014 1993, c. 38 Loi électorale TELECOMMUNICATIONS ACT 137. (1) Subsection 71(1) of the Telecommunications Act is replaced by the following: Designation of inspectors 71. (1) The Commission may designate any qualified person as an inspector for the purpose of verifying compliance with the provisions of this Act or any special Act for which the Commission is responsible, with the provisions of Division 1.1 of Part 16.1 of the Canada Elections Act and with the decisions of the Commission under this Act. 1999, c. 31, s. 207(F) (2) Paragraph 71(4)(a) of the Act is replaced by the following: (a) subject to subsection (5), enter and inspect, at any reasonable time, any place that is owned by or under the control of any Canadian carrier in which the inspector believes on reasonable grounds there is any document, information or thing relevant to the enforcement of this Act or any special Act or any place in which the inspector believes on reasonable grounds there is any document, information or thing relevant to the enforcement of Division 1.1 of Part 16.1 of the Canada Elections Act, and examine the document, information or thing or remove it for examination or reproduction; (3) Paragraph 71(6)(a) of the French version of the Act is replaced by the following: a) le local d’habitation est un lieu visé à l’alinéa (4)a); (4) Paragraph 71(6)(b) of the Act is replaced by the following: (b) that entry to the dwelling-place is necessary for the enforcement of this Act, any special Act or Division 1.1 of Part 16.1 of the Canada Elections Act, and 2005, c. 50, s. 2 138. The portion of section 72.01 of the Act before paragraph (a) is replaced by the following: C. 12 Commission of violation 72.01 Every contravention of a prohibition or requirement of the Commission under section 41 and every contravention of any provision of Division 1.1 of Part 16.1 of the Canada Elections Act constitutes a violation and the person who commits the violation is liable 2005, c. 50, s. 2 139. Section 72.05 of the Act is replaced by the following: Information requirement 72.05 A person authorized to issue notices of violation who believes that a person is in possession of information that the authorized person considers necessary for the administration of section 41 of this Act or any provision of Division 1.1 of Part 16.1 of the Canada Elections Act may require that person to submit the information to the authorized person in periodic reports or in any other form and manner that the authorized person specifies. 2005, c. 50, s. 2 140. (1) Paragraph 72.06(1)(a) of the Act is replaced by the following: Canada E (a) subject to subsection (2), enter and inspect, at any reasonable time, any place in which he or she believes on reasonable grounds there is any document, information or thing relevant to the enforcement of section 41 of this Act or any provision of Division 1.1 of Part 16.1 of the Canada Elections Act, and examine the document, information or thing or remove it for examination or reproduction; 2005, c. 50, s. 2 (2) Paragraph 72.06(3)(b) of the Act is replaced by the following: (b) that entry to the dwelling-place is necessary for the enforcement of section 41 of this Act or any provision of Division 1.1 of Part 16.1 of the Canada Elections Act; and 2005, c. 50, s. 2 141. Subsection 72.1(2) of the Act is replaced by the following: Common law principles (2) Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence in relation to a contravention of a prohibition or requirement of the Commission under section 41, or a contravention of any provision of Division 1.1 of Part 16.1 of the Canada 2013-2014 Loi électorale Elections Act, applies in respect of a violation to the extent that the rule or principle is not inconsistent with this Act. 2005, c. 50, s. 2 142. Section 72.14 of the Act is replaced by the following: How act or omission may be proceeded with 72.14 If a contravention of a prohibition or a requirement of the Commission under section 41, or a contravention of any provision of Division 1.1 of Part 16.1 of the Canada Elections Act, can be proceeded with either as a violation or as an offence, proceeding in one manner precludes proceeding in the other. 143. The Act is amended by adding the following after section 72.15: Group considered corporation 72.16 For the purposes of sections 72.01 to 72.15, a group as defined in section 348.01 of the Canada Elections Act is considered to be a corporation. 144. (1) Subsection 73(2) of the Act is amended by striking out “or” at the end of paragraph (c), by adding “or” at the end of paragraph (d) and by adding the following after paragraph (d): (e) contravenes any provision of Division 1.1 of Part 16.1 of the Canada Elections Act (2) Section 73 of the Act is amended by adding the following after subsection (8): Group considered corporation 2006, c. 9, s. 2 (9) For the purposes of this section, a group as defined in section 348.01 of the Canada Elections Act is considered to be a corporation. CONFLICT OF INTEREST ACT 145. (1) The definition “public office holder” in subsection 2(1) of the Conflict of Interest Act is amended by adding the following after paragraph (a): (a.1) the Chief Electoral Officer; C. 12 Canada E (2) The definition “reporting public office holder” in subsection 2(1) of the Act is amended by adding the following after paragraph (a): (a.1) the Chief Electoral Officer; CONSEQUENTIAL AMENDMENTS R.S., c. A-1 ACCESS TO INFORMATION ACT 146. The Access to Information Act is amended by adding the following after section 16.3: Director of Public Prosecutions 16.31 Subject to section 541 of the Canada Elections Act, the Director of Public Prosecutions may refuse to disclose any record requested under this Act that contains information that was obtained or created by or on behalf of a person who conducts an investigation, examination or review in the performance of the functions of the Commissioner of Canada Elections under the Canada Elections Act. R.S., c. E-3 ELECTORAL BOUNDARIES READJUSTMENT ACT 2011, c. 26, s. 11 147. Subsection 25(3) of the Electoral Boundaries Readjustment Act is replaced by the following: Returning officers and electoral district associations (3) For the purpose of authorizing and enabling, whenever required, the appointment of returning officers under section 24 of the Canada Elections Act or the registration of electoral district associations under subsection 469(4) of that Act, the representation order is deemed to be effective on the day on which the proclamation under subsection (1) is issued. R.S., c. F-11 FINANCIAL ADMINISTRATION ACT 148. Schedule IV to the Financial Administration Act is amended by adding the following in alphabetical order: 2013-2014 Loi électorale The portion of the federal public administration in the Office of the Director of Public Prosecutions in which the employees referred to in section 509.3 of the Canada Elections Act occupy their positions Le secteur de l’administration publique fédérale faisant partie du Bureau du directeur des poursuites pénales dans lequel les employés visés à l’article 509.3 de la Loi électorale du Canada occupent un poste R.S., c. 1 (5th Supp.) INCOME TAX ACT 149. Paragraph 230.1(1)(a) of the Income Tax Act is replaced by the following: (a) in the case of an agent other than an official agent of a candidate, the address recorded in the registry of political parties or of electoral district associations referred to in the Canada Elections Act; and 2006, c. 9, s. 121 DIRECTOR OF PUBLIC PROSECUTIONS ACT 150. Subsection 3(2) of the Director of Public Prosecutions Act is replaced by the following: Rank and status (2) Subject to subsections 509.1(2) and (3) of the Canada Elections Act, the Director has the rank and status of a deputy head of a department. 151. Subsection 6(4) of the Act is replaced by the following: Other powers, duties and functions (4) Under the supervision of the Director, a Deputy Director may also act for or on behalf of the Director in the exercise of any of the other powers or the performance of any of the other duties or functions that the Director is authorized to exercise or perform under this or any other Act of Parliament, except for the powers under subsection 509(1) of the Canada Elections Act. 152. Subsection 16(1) of the Act is replaced by the following: C. 12 Annual report 16. (1) The Director shall, not later than June 30 of each year, provide a report to the Attorney General on the activities of the office of the Director in the immediately preceding fiscal year. Commissioner of Canada Elections (1.1) In addition, the report shall include a section, provided by the Commissioner of Canada Elections, on his or her activities under the Canada Elections Act in that fiscal year. The Commissioner shall not include the details of any investigation. Canada E COORDINATING AMENDMENTS This Act 153. On the first day on which both sections 5 and 76 are in force, (a) subsections 16.1(1) and (2) of the Canada Elections Act are replaced by the following: Guidelines and interpretation notes 16.1 (1) The Chief Electoral Officer shall, in accordance with this section, issue guidelines and interpretation notes on the application of this Act — other than Division 1.1 of Part 16.1 — to registered parties, registered associations, nomination contestants, candidates and leadership contestants. Application (2) The Chief Electoral Officer shall, in accordance with this section, on application by the chief agent of a registered party, issue a guideline or interpretation note on the application of a provision of this Act — other than a provision of Division 1.1 of Part 16.1 — to registered parties, registered associations, nomination contestants, candidates and leadership contestants. (b) subsection 16.2(1) of the Canada Elections Act is replaced by the following: Application for written opinion 16.2 (1) The Chief Electoral Officer shall, in accordance with this section, on application by the chief agent of a registered party, issue a written opinion on the application of any provision of this Act — other than a provision of Division 1.1 of Part 16.1 — to an activity or practice that the registered party or a registered 2013-2014 Loi électorale association, nomination contestant, candidate or leadership contestant of the registered party proposes to engage in. This Act 154. On the first day on which both sections 13 and 108 are in force, paragraph 509(3)(e) of the Canada Elections Act is replaced by the following: (e) an election officer referred to in any of paragraphs 22(1)(a) to (b). This Act 155. On the first day on which both sections 76 and 86 are in force, (a) subsection 2(6) of the Canada Elections Act is replaced by the following: Definition of “polling day” (6) If a writ for an election is withdrawn under subsection 59(1) or is deemed to be withdrawn under subsection 31(3) of the Parliament of Canada Act, then, in Parts 16.1 and 17 and Divisions 1, 2, 4 and 5 of Part 18, “polling day” means the day that the writ is withdrawn or deemed to be withdrawn. (b) subsection 426(2) of the Canada Elections Act is replaced by the following: Prohibition — incurring expenses (2) Subject to section 348.02, no person or entity, other than a registered agent of a registered party, shall incur the registered party’s expenses. (c) subsection 475(2) of the Canada Elections Act is replaced by the following: Prohibition — incurring expenses (2) Subject to section 348.02, no person or entity, other than an electoral district agent of a registered association, shall incur the registered association’s expenses. (d) subsection 476.66(5) of the Canada Elections Act is replaced by the following: Prohibition — incurring nomination campaign expenses (5) Subject to section 348.02, no person or entity, other than the nomination contestant or their financial agent, shall incur the contestant’s nomination campaign expenses. This Act 156. (1) If section 86 comes into force before subsection 80(1), then that subsection 80(1) and section 81 are repealed. C. 12 Canada E (2) If subsection 80(1) comes into force before section 86, then, on the day on which that subsection 80(1) comes into force, (a) subsection 87(1) is replaced by the following: 87. (1) Subsection 367(1) of the Act, as enacted by section 86, is replaced by the following: Contribution limits 367. (1) Subject to subsection 373(4), no individual shall make contributions that exceed (a) $1,500 in total in any calendar year to a particular registered party; (b) $1,500 in total in any calendar year to the registered associations, nomination contestants and candidates of a particular registered party; (c) $1,500 in total to a candidate for a particular election who is not the candidate of a registered party; and (d) $1,500 in total in any calendar year to the leadership contestants in a particular leadership contest. (b) subsection 158(7) is deemed to have been replaced, on the day on which this Act receives royal assent, by the following: January 1 (7) Subsection 87(1) comes into force on the day on which subsection 80(1) comes into force. (3) If subsection 80(1) comes into force on the same day as section 86, then that subsection 80(1) is deemed to have come into force before that section 86 and subsection (2) applies as a consequence. This Act 157. On the first day on which both sections 76 and 108 are in force, section 509.2 of the Canada Elections Act is replaced by the following: Duty 509.2 The Commissioner’s duty is to ensure that this Act, other than Division 1.1 of Part 16.1, is complied with and enforced. 2013-2014 Loi électorale COMING INTO FORCE Royal assent 158. (1) Subsections 2(5) and (6), sections 3, 6, 8, 10, 11 and 15, subsections 26(2) and (3), sections 28, 34 and 35, subsections 39(1), 50(3) and (4) and 54(2) and (3), sections 71 and 73, subsections 80(2) and (3), sections 82 to 85, 88, 89 and 92, subsection 93(4), sections 94 and 95, subsections 97(1) and (2), section 98, subsections 100(1), 101(2) and 102(3), sections 104, 106, 109 to 111, 124, 125, 127, 136, 145 and 153 to 157 come into force on the day on which this Act receives royal assent. Order in council (2) Subsection 2(1), sections 5.1, 108, 114 and 117, subsection 123(2) and sections 134, 135, 146, 148 and 150 to 152 come into force on a day or days to be fixed by order of the Governor in Council. Six months after royal assent (3) Subsections 2(2) to (4) and (7) to (9), sections 5, 7, 9, 12 to 14 and 16 to 25, subsection 26(1), sections 27, 29 to 33 and 36 to 38, subsection 39(2), sections 40 to 49, subsections 50(1) to (2) and (5), sections 51 to 53, subsections 54(1) to (1.2) and (4), sections 55 to 70, 72, 74, 77 to 79, 86, 90 and 91, subsections 93(1) to (3), sections 94.1 and 96, subsections 97(1.1) and (3), section 99, subsections 100(2) and (3), 101(1) and 102(1), (2) and (4), sections 103, 105, 107, 112, 113, 115, 116 and 118 to 122, subsection 123(1) and sections 126, 128 to 133, 147 and 149 come into force six months after the day on which this Act receives royal assent unless, before then, the Chief Electoral Officer publishes a notice in the Canada Gazette that the necessary preparations for the bringing into operation of those provisions have been made and that they may come into force accordingly, in which case they come into force on the day on which the notice is published. Dissolution of Parliament (4) Sections 4, 76 and 137 to 144 come into force on the day on which Parliament is next dissolved or, if that day occurs less than six months after the day on which this Act receives royal assent, those sections come into force six months after the day on which Parliament is next dissolved. C. 12 Section 75 (5) Section 75 comes into force on the day on which section 76 or 77 comes into force, whichever comes first. January 1 following royal assent (6) Subsection 80(1) and section 81 come into force on January 1 of the year following the year in which this Act receives royal assent. January 1 (7) Subsection 87(1) comes into force on January 1 of the year following the year in which section 86 comes into force. January 1 (8) Subsection 87(2) comes into force on January 1 of the year following the year in which subsection 87(1) comes into force. Canada E 2013-2014 Loi électorale du C SCHEDULE (Section 126) SCHEDULE 4 (Subsection 304(3)) PROCEDURE FOR RECOUNTS PERSONS WHO MAY BE PRESENT 1. Only the following persons may be present during the recount in addition to the judge, the returning officer and the staff that the returning officer asks to assist in the recount and the recount teams: (a) the candidates; (b) up to two representatives for each candidate who are not members of a recount team; (c) one legal counsel for each candidate; (d) legal counsel for the Chief Electoral Officer; and (e) any other person that the judge allows. 2. Persons referred to in paragraph 1(e) may observe the conduct of the recount but shall not participate. They may bring any concerns they have to the attention of the returning officer who shall relay them to the judge. The judge shall take any measure that he or she considers appropriate. RECOUNT TEAMS 3. The judge shall, with the Chief Electoral Officer’s approval, establish an appropriate number of recount teams, each consisting of two members appointed by the returning officer — one to have the responsibilities of handler and the other those of recorder — and one representative appointed by each candidate who wishes to be represented on the recount team. Each team is to be assigned a sequential team number, beginning with 1. PROCESS — GENERAL 4. Each recount team shall be assigned to a table and shall remain at its table except during breaks as directed by the judge. To the extent practical, these breaks shall commence only after the recount of a particular ballot box has been completed. 5. The functions of a recount team are the following: (a) to examine the ballots in any ballot box assigned to it to ascertain whether the team agrees on their classification; (b) to set aside for examination by the judge any ballots on whose classification there is not agreement (“disputed ballot”); and (c) to count and report the number of ballots in each classification. 6. At any time during the recount, the candidates referred to in paragraph 1(a) may consent to having the judge conduct the recount by adding the number of votes reported in the statements of the vote, instead of the counting of ballots. C. 12 Canada Electio 7. (1) The returning officer shall assign ballot boxes to recount teams throughout the recount in a manner that promotes the efficient and continuous counting of ballots, having regard to the number of ballots in each ballot box. (2) A ballot box shall not be assigned to a recount team if the handler or the recorder of that team was assigned to the advance polling station or polling station from which the box originated. 8. Ballots cast under Part 11 of this Act shall be assigned to recount teams 1 to 3. The process set out in sections 10 to 18 shall be followed with any necessary modifications with regard to envelopes containing ballots cast under that Part. No other ballots or ballot boxes shall be assigned to those teams until the recount of those ballots has been completed. 9. Only the handler or the recorder of a recount team shall handle a ballot box or an envelope containing ballots that is assigned to his or her recount team or any other document or other election material that is in or accompanies the box or envelope. PROCESS — FOR EACH BALLOT BOX 10. When a ballot box and the corresponding original statement of the vote are delivered to a recount team, (a) the recorder shall note the number of the ballot box on the Recount Ballot Box Report in the prescribed form; and (b) the handler shall open the ballot box, remove and open the large envelope referred to in subsection 288(3) of this Act and remove from it the envelopes containing ballots. 11. (1) The recount team shall examine the envelopes containing spoiled ballots and unused ballots without opening them. (2) If there is any dispute concerning one of those envelopes or a request that one of them be opened, the question shall be determined by the judge. 12. The recount team shall recount first the ballots in the envelope containing the rejected ballots, if any — according to the criteria referred to in section 269, 279, 284 or 285 of this Act — and then, envelope by envelope in alphabetical order of the candidates’ names, the ballots that were classified as valid votes in favour of candidates. For Each Envelope — Review of Ballots 13. The recount of the ballots from each of those envelopes shall be conducted in accordance with the following steps: (a) the handler shall choose the appropriate envelope; (b) if any ballots were placed with that envelope as a result of the earlier examination of another envelope, the handler shall place those ballots in a single pile (the “counting pile”); (c) the handler shall unseal the envelope and, taking the first of those ballots, 2013-2014 Loi électorale du C (i) if a counting pile has already been established, place it on the counting pile, and (ii) if no counting pile has yet been established, establish one with that first ballot; (d) the handler shall invite all members of the recount team to examine — but not handle — the ballot; (e) the handler shall ascertain whether there is unanimous agreement in the recount team that the ballot (i) was correctly classified, or (ii) should be assigned to some other classification; (f) if there is no unanimous agreement, each representative of a candidate is entitled to call for one of their candidate’s representatives who is not a member of a recount team or their candidate’s legal counsel, or both, who may then make representations to the team; (g) if, after any such representations, there is still no unanimous agreement on the classification of the ballot, the ballot shall be treated as a disputed ballot, in which case (i) the handler shall take the ballot from the counting pile, print on the back of the ballot (with the pen or pencil supplied to the recount team in small but legible script), a number in the form “XX-Y” where “XX” is the ballot box number and “Y” is a unique sequential number starting at “1” for each disputed ballot within that box, (ii) the recorder shall make an entry for the disputed ballot in the register of disputed ballots in the Recount Ballot Box Report, indicating its number and the envelope from which it originated, and (iii) the handler shall put the disputed ballot with an additional envelope marked “disputed ballots”; (h) if there is unanimous agreement that the ballot was correctly classified, it shall remain on the counting pile; (i) if there is unanimous agreement that the ballot should be assigned to some other classification, the handler shall take it from the counting pile and (i) if the envelope containing ballots of that other classification has not yet been recounted, the handler shall place the ballot with that envelope and the recorder shall note the reclassification of the ballot and the reason for it on the Recount Ballot Box Report, and (ii) if the envelope containing ballots of that other classification has already been recounted, the handler shall place the ballot in that envelope and the recorder shall note the re-classification of the ballot and the reason for it on the Recount Ballot Box Report and adjust the number of ballots recorded in the report for that other classification accordingly; (j) for each subsequent ballot in the envelope, the handler shall place it on top of the counting pile, and steps (d) to (i) apply with respect to it; and C. 12 Canada Electio (k) when all ballots from the envelope have been examined by the team, the handler shall count the ballots in the counting pile, the recorder shall make a note of that number on the Recount Ballot Box Report and the handler shall place those ballots in the envelope without sealing it. Preparation for Return of Ballot Box 14. (1) When all envelopes from the ballot box — except those designated as containing spoiled ballots and unused ballots — have been recounted, if there are any disputed ballots, (a) the handler shall count the disputed ballots and place them in the disputed ballots envelope and indicate the number of the corresponding ballot box on the envelope; (b) the recorder shall note the number of disputed ballots on the Recount Ballot Box Report, confirm the accuracy of the report with the recount team, invite the candidates’ representatives to initial it and attach it to the disputed ballots envelope together with the corresponding original statement of the vote; and (c) the handler shall not seal the envelope containing rejected ballots, if any, or the envelopes for each candidate, and shall place the envelopes, including the unsealed disputed ballots envelope, in the ballot box along with the Recount Ballot Box Report, the corresponding original statement of the vote and the large envelope. (2) However, if there are no disputed ballots, (a) the handler shall seal the envelope containing rejected ballots, if any, and the envelopes for each candidate and place them in the ballot box; (b) the recorder shall confirm the accuracy of the Recount Ballot Box Report with the recount team, invite the candidates’ representatives to initial it, and give it to the handler; and (c) the handler shall place the Recount Ballot Box Report, the corresponding original statement of the vote and the large envelope in the ballot box. (3) When the actions in subsection (1) or (2) have been completed, the handler shall signal by raised hand that the recount team has completed its work with that ballot box. Return of Ballot Box 15. A person designated by the returning officer from among his or her staff shall bring the recount team another ballot box and shall take the recounted ballot box from the recount team and deliver it to the returning officer. 16. On receipt of a recounted ballot box, the returning officer shall ascertain whether it contains a disputed ballots envelope. 2013-2014 Loi électorale du C If There Are No Disputed Ballots 17. (1) If the ballot box does not contain a disputed ballots envelope, the returning officer shall provide the Recount Ballot Box Report and attached original statement of the vote to the judge. (2) The judge shall review the report and statement and, if satisfied, shall initial the report to indicate his or her approval. (3) If the judge approves the report, the returning officer shall cause the sealed envelopes to be placed in the large envelope, the large envelope to be sealed and placed in the ballot box, the ballot box to be sealed and placed in a secure location designated for ballot boxes for which the recount has been completed and the report and statement to be given to the person responsible for the preparation of the Master Recount Report. (4) If the judge does not approve the report, the judge shall determine how to proceed with the ballot box. If There Are Disputed Ballots 18. If the ballot box contains a disputed ballots envelope, the judge shall cause it to be dealt with in accordance with the following steps: (a) photocopies of the front and back of each disputed ballot in the disputed ballots envelope shall be made — one for each party referred to in paragraphs 1(a) to (c), as the case may be, and one for the judge. Then the disputed ballot shall be returned to the disputed ballots envelope; (b) after step (a) is completed for all the disputed ballots, the disputed ballots envelope shall be returned to the ballot box; (c) the judge shall then set a time for the determination of the classification of the disputed ballots. Before the judge makes a determination with respect to a disputed ballot, each party may make submissions. Unless the judge decides otherwise, for the purpose of making submissions, any party opposing the original classification of the ballot will be considered an applicant, and all other parties will be considered respondents; (d) the judge shall, in the Recount Ballot Box Report, indicate in writing the determination with respect to each disputed ballot, complete the judge’s disposition portion of the report and initial in it the number of votes allocated to each candidate; (e) the judge shall cause each ballot for which a determination of classification has been made to be placed into the appropriate envelope corresponding to the determination, and shall cause the envelopes to be sealed and placed in the large envelope and the large envelope to be sealed and placed in the ballot box; (f) the judge shall cause the ballot box and its contents to be sealed and placed in a secure location designated for ballot boxes for which the recount has been completed; and (g) the Recount Ballot Box Report, with the judge’s disposition noted on it, and the original statement of the vote shall be given to the person responsible for the preparation of the Master Recount Report. C. 12 Canada Electio MASTER RECOUNT REPORT AND CERTIFICATE OF VOTES 19. A person designated by the judge shall transfer the final results shown on the Recount Ballot Box Reports onto the Master Recount Report. 20. Each of the parties referred to in paragraphs 1(a) to (c), as the case may be, and the returning officer shall have the opportunity, from time to time and at the conclusion of the preparation of the Master Recount Report, to inspect and compare the Recount Ballot Box Reports and the Master Recount Report, and to bring any error or discrepancy noted to the attention of the judge. 21. When the recount is complete, the parties referred to in paragraphs 1(a) to (c), as the case may be, may make their final submissions to the judge with respect to the accuracy of the Master Recount Report and the judge shall determine any issues arising from those submissions and ensure that the Master Recount Report is completed in accordance with any such determination. 22. The judge shall — on the basis of the Master Recount Report — without delay prepare a certificate in the prescribed form that sets out the number of votes cast for each candidate and deliver the original of the certificate to the returning officer and a copy of it to each of the parties referred to in paragraphs 1(a) to (c), as the case may be. OTHER POWERS OF THE JUDGE 23. The judge may alter these procedures during the recount after giving the parties referred to in paragraphs 1(a) to (c), as the case may be, and the returning officer the opportunity to make submissions. 24. Any matter not dealt with in these procedures, and any question arising as to the application of these procedures, is to be determined by the judge, including whether persons referred to in section 1 are permitted to communicate with the media. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 13 An Act to amend the Canada-Newfoundland Atlantic Accord Implementation Act, the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act and other Acts and to provide for certain other measures ASSENTED TO 19th JUNE, 2014 BILL C-5 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Canada-Newfoundland Atlantic Accord Implementation Act, the CanadaNova Scotia Offshore Petroleum Resources Accord Implementation Act and other Acts and to provide for certain other measures”. SUMMARY This enactment amends the Canada-Newfoundland Atlantic Accord Implementation Act and the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act (the “Accord Acts”) in order to increase the level of safety and transparency of offshore petroleum activities. The main purpose of the amendments is to establish a new occupational health and safety regime in the offshore areas. In addition, it amends the Accord Acts to, most notably, (a) ensure that occupational health and safety officers, special officers, conservation officers and operational safety officers have the same powers for the administration and enforcement of the Accord Acts; (b) clarify that the new occupational health and safety regime applies to the transportation of persons who are in transit to, from or between workplaces in the offshore areas; (c) require that any occupational health and safety regulations that apply to the transportation of persons who are in transit to, from or between workplaces in the offshore areas be made on the recommendation of the Minister of Transport; and (d) authorize each of the Canada–Newfoundland and Labrador Offshore Petroleum Board and the Canada-Nova Scotia Offshore Petroleum Board to publicly disclose information related to occupational health and safety if it considers it to be in the public interest. It amends the Hazardous Materials Information Review Act to enable health and safety officers to get privileged information and to enable employers subject to the Accord Acts to apply to the Chief Screening Officer for exemptions from disclosure requirements in the same manner as employers under the Canada Labour Code. It also amends the Access to Information Act to prohibit the disclosure of certain information. It amends the Canada Labour Code to closely follow the Accord Acts with respect to the time frame for the institution of proceedings, and with respect to prohibitions on the sharing of information and on testimony. It also amends certain Acts and regulations to make terminological changes that are required as a result of certain amendments to the Canada-Newfoundland Atlantic Accord Implementation Act. TABLE OF PROVISIONS AN ACT TO AMEND THE CANADA-NEWFOUNDLAND ATLANTIC ACCORD IMPLEMENTATION ACT, THE CANADA-NOVA SCOTIA OFFSHORE PETROLEUM RESOURCES ACCORD IMPLEMENTATION ACT AND OTHER ACTS AND TO PROVIDE FOR CERTAIN OTHER MEASURES SHORT TITLE Offshore Health and Safety Act 1. CANADA-NEWFOUNDLAND ATLANTIC ACCORD IMPLEMENTATION ACT 2-52. Amendments TRANSITIONAL PROVISIONS 53. Canada–Newfoundland and Labrador Atlantic Accord Implementation Act — transitional regulations 54. Chief Safety Officer powers CANADA-NOVA SCOTIA OFFSHORE PETROLEUM RESOURCES ACCORD IMPLEMENTATION ACT 55-91. Amendments TRANSITIONAL PROVISIONS 92. Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act — transitional regulations 93. Chief Safety Officer powers CANADA LABOUR CODE 94-95. Amendments ACCESS TO INFORMATION ACT 96-100. Amendments EXCISE TAX ACT 101. Amendment 102. Amendment CANADA OIL AND GAS OPERATIONS ACT i PRIVACY ACT 103-104. Amendments HAZARDOUS MATERIALS INFORMATION REVIEW ACT 105-112. Amendments HIBERNIA DEVELOPMENT PROJECT ACT 113. Amendment FEDERAL AUTHORITIES REGULATIONS 114. Amendment 115. Replacement of references 116. Replacement of references 117. Replacement of references TERMINOLOGY 118-119. Replacement of references to Canada-Newfoundland Offshore Petroleum Board COORDINATING AMENDMENTS 120. Bill C-4 COMING INTO FORCE 121. Order in council 62-63 ELIZABETH II —————— CHAPTER 13 An Act to amend the Canada-Newfoundland Atlantic Accord Implementation Act, the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act and other Acts and to provide for certain other measures [Assented to 19th June, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Offshore Health and Safety Act. 1987, c. 3 CANADA-NEWFOUNDLAND ATLANTIC ACCORD IMPLEMENTATION ACT 2. The long title of the French version of the Canada-Newfoundland Atlantic Accord Implementation Act is replaced by the following: Loi concernant la mise en oeuvre de l’accord entre les gouvernements du Canada et de Terre-Neuve-et-Labrador sur la gestion des ressources en hydrocarbures extracôtiers et sur le partage des recettes correspondantes et apportant des modifications corrélatives ou connexes 3. Section 1 of the Act is replaced by the following: Short title 1. This Act may be cited as the Canada– Newfoundland and Labrador Atlantic Accord Implementation Act. C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc 4. (1) The definition “Canada-Newfoundland benefits plan” in section 2 of the English version of the Act is repealed. (2) The definitions “Board”, “Province”, “Provincial Act” and “Provincial Minister” in section 2 of the Act are replaced by the following: “Board” « Office » “Province” « province » “Provincial Act” « loi provinciale » “Provincial Minister” « ministre provincial » “Board” means the Canada–Newfoundland and Labrador Offshore Petroleum Board referred to in section 9; “Province” means the province of Newfoundland and Labrador; “Provincial Act” means the Canada-Newfoundland and Labrador Atlantic Accord Implementation Newfoundland and Labrador Act, R.S.N.L. 1990, c. C-2, as amended from time to time; “Provincial Minister” means, other than for the purposes of Part III.1, the Minister of the Crown in right of the Province designated by the Provincial Government as the provincial minister for the purposes of this Act. (3) Section 2 of the English version of the Act is amended by adding the following in alphabetical order: “Canada– Newfoundland and Labrador benefits plan” « plan de retombées économiques » “Canada–Newfoundland and Labrador benefits plan” means a plan submitted under subsection 45(2); 5. Section 7 of the Act is replaced by the following: Approval of Provincial Minister 7. (1) Before a regulation is made under subsection 5(1), subsection 41(7), section 64, subsection 67(2), section 118, subsection 122(1), 125(1) or 149(1) or section 203, the Federal Minister shall consult the Provincial Minister with respect to the proposed regulation and no regulation shall be so made without the approval of the Provincial Minister. Approval of Provincial minister (2) Before a regulation is made under subsection 205.001(3) or (4) or 205.124(1), the Federal Minister shall consult the minister of the government of the Province who is responsible for occupational health and safety with respect 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss to the proposed regulation and no regulation shall be so made without the approval of that minister. 6. Section 9 of the Act is amended by adding the following after subsection (1): Change of name (1.1) The name of the Canada-Newfoundland Offshore Petroleum Board is changed to Canada–Newfoundland and Labrador Offshore Petroleum Board and the Canada–Newfoundland and Labrador Offshore Petroleum Board is deemed to have been established under subsection (1). References (1.2) A reference in any contract, document, instrument, proclamation, by-law or order in council to the Canada-Newfoundland Offshore Petroleum Board is, unless the context otherwise requires, to be read as a reference to the Canada–Newfoundland and Labrador Offshore Petroleum Board. 7. (1) Paragraph 12(4)(b) of the Act is replaced by the following: (b) if the two members of the panel fail to agree on the appointment of the chairperson of the panel within the 30-day period referred to in paragraph (a), by the Chief Justice of Newfoundland and Labrador within 30 days after the expiration of that period. (2) Subsection 12(5) of the English version of the Act is replaced by the following: Selection of Chairperson of Board within 60 days (5) The Chairperson of the Board shall be selected by the panel within 60 days after the appointment of the chairperson of the panel. 8. Section 25 of the Act is amended by adding the following after subsection (4): Application of Newfoundland and Labrador legislation (4.1) Newfoundland and Labrador social legislation as defined in subsection 205.001(1), the provisions of the Labour Relations Act, R.S.N.L. 1990, c. L-1, as amended from time to time, and the provisions of the Occupational Health and Safety Act, R.S.N.L. 1990, c. O-3, as amended from time to time, and any regulations made under that legislation or those Acts, apply to persons employed under subsection (1). Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Non-application of Canada Labour Code (4.2) Despite section 4 and subsections 123(1) and 168(1) of the Canada Labour Code, that Act does not apply to persons employed under subsection (1). 9. The Act is amended by adding the following after section 26: Audit and evaluation committee 26.1 (1) The Board shall appoint an audit and evaluation committee consisting of not fewer than three members of the Board and fix the duties and functions of the committee and may, by by-law, provide for the payment of expenses to the members of the committee. Internal audit (2) In addition to any other duties and functions that it is required to perform, the audit and evaluation committee shall cause internal audits to be conducted to ensure that the officers and employees of the Board act in accordance with management systems and controls established by the Board. 10. Subsection 29(2) of the Act is replaced by the following: Contents of report (2) Each annual report submitted under subsection (1) shall contain an audited financial statement and a description of the activities of the Board, including those relating to occupational health and safety, during the fiscal year covered by the report. 11. Paragraph 41(1)(c) of the Act is replaced by the following: (c) the feedstock requirements of any refining facility located in the Province that was not in place on the coming into force of this Act, other than a facility referred to in paragraph (b), if the feedstock requirements required to satisfy the demand of industrial capacity, on the day of the coming into force of this Act, in Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador have been met. 12. (1) Paragraph 42(1)(d) of the English version of the Act is replaced by the following: (d) Canada–Newfoundland and Labrador benefits plans and any of their provisions; and 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (2) Section 42 of the Act is amended by adding the following after subsection (1): Occupational health and safety directives (1.1) The Federal Minister, on the recommendation of the Minister of Labour, and the minister of the government of the Province who is responsible for occupational health and safety, may jointly issue to the Board written directives in relation to (a) the development of guidelines and interpretation notes with respect to occupational health and safety matters; and (b) the implementation of any recommendations made by an auditor under section 205.119 or made following an inquiry under section 205.12. (3) Subsections 42(2) and (3) of the English version of the Act are replaced by the following: Directives binding (2) The Board shall comply with a directive issued under this section. Directives not statutory instruments (3) Directives issued under this section are not statutory instruments for the purposes of the Statutory Instruments Act. (4) Subsection 42(4) of the Act is replaced by the following: Notice in Canada Gazette (4) When a directive is issued under this section, a notice shall be published in the Canada Gazette that the directive has been issued and that the text of it is available for inspection by any person on request made to the Board. 13. Paragraph 44(2)(c) of the English version of the Act is replaced by the following: (c) if the potential development has been proposed to the Board by any person, require that person to submit and make available for public distribution a preliminary development plan, an environmental impact statement, a socio-economic impact statement, a preliminary Canada–Newfoundland and Labrador benefits plan and any other plan specified by the Board; and C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc 14. The heading before section 45 of the English version of the Act is replaced by the following: CANADA–NEWFOUNDLAND AND LABRADOR BENEFITS PLAN 15. (1) Subsection 45(1) of the English version of the Act is replaced by the following: Definition of “Canada– Newfoundland and Labrador benefits plan” 45. (1) In this section, “Canada–Newfoundland and Labrador benefits plan” means a plan for the employment of Canadians and, in particular, members of the labour force of the Province and, subject to paragraph (3)(d), for providing manufacturers, consultants, contractors and service companies in the Province and other parts of Canada with a full and fair opportunity to participate on a competitive basis in the supply of goods and services used in any proposed work or activity referred to in the benefits plan. 1992, c. 35, s. 47 (2) Subsection 45(2) of the Act is replaced by the following: Board approval of benefits plan (2) Before the Board approves any development plan under subsection 139(4) or authorizes any work or activity under paragraph 138(1)(b), a Canada–Newfoundland and Labrador benefits plan shall be submitted to and approved by the Board, unless it directs that that requirement need not be complied with. (3) The portion of subsection 45(3) of the English version of the Act before paragraph (a) is replaced by the following: Particular provisions of plan (3) A Canada–Newfoundland and Labrador benefits plan shall contain provisions intended to ensure that (4) Subsections 45(4) to (6) of the English version of the Act are replaced by the following: Affirmative action programs (4) The Board may require that any Canada– Newfoundland and Labrador benefits plan include provisions to ensure that disadvantaged individuals or groups have access to training and employment opportunities and to enable those individuals or groups or corporations owned or cooperatives operated by them to 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss participate in the supply of goods and services used in any proposed work or activity referred to in the benefits plan. Duties of Board in reviewing plans (5) In reviewing any Canada–Newfoundland and Labrador benefits plan, the Board shall consult with both Ministers on the extent to which the plan meets the requirements set out in subsections (1), (3) and (4). Directives (6) Subject to any directives issued under subsection 42(1), the Board may approve any Canada–Newfoundland and Labrador benefits plan. 16. Subsection 46(1) of the Act is amended by adding the following after paragraph (c): (c.1) aviation regulation; 1988, c. 28, s. 257(F) 17. (1) Subsection 97(1) of the Act is replaced by the following: Definition of “Petroleum and Natural Gas Act” 97. (1) In this Division, “Petroleum and Natural Gas Act” means Part II of the Petroleum and Natural Gas Act, R.S.N.L. 1990, c. P-10, as amended from time to time. (2) Subsections 97(2) and (3) of the French version of the Act are replaced by the following: Redevances (2) Sont réservées à Sa Majesté du chef du Canada les redevances, intérêts et amendes qui seraient fixés sous le régime de la Loi sur le pétrole et le gaz naturel si la production provenait de la province. Chaque indivisaire d’une licence de production est tenu au paiement de ces redevances conformément au paragraphe (4). Exception (3) Les hydrocarbures objet de redevances sous le régime de la Loi sur le pétrole et le gaz naturel échappent à l’assujettissement du paragraphe (2). (3) Subsection 97(4) of the Act is replaced by the following: Application of Newfoundland and Labrador legislation (4) Subject to this Act and the regulations, the Petroleum and Natural Gas Act and the regulations referred to in subsection (4.1) apply, C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc with any modifications that the circumstances require, for the purposes of this section and, without limiting the generality of the foregoing, (a) a reference in that Act to Her Majesty in Right of the province is to be read as a reference to Her Majesty in right of Canada; and (b) a reference in that Act to the province is to be read as a reference to the offshore area. Application of Newfoundland and Labrador regulations (4.1) The following regulations apply for the purposes of subsection (4): (a) any regulations made under the Petroleum and Natural Gas Act; and (b) any regulations made under an Act that was replaced by the Petroleum and Natural Gas Act, to the extent that those regulations remain in force in accordance with the laws of the Province and are not inconsistent with the Petroleum and Natural Gas Act. (4) Subsection 97(5) of the French version of the Act is replaced by the following: Interdiction des parts de la Couronne (5) Les dispositions de la Loi sur le pétrole et le gaz naturel et de ses règlements n’ont pas pour effet de réserver à Sa Majesté une part de la Couronne sur les titres extracôtiers. 18. Subsection 98(6) of the French version of the Act is replaced by the following: Imputation (6) L’accord peut prévoir, selon les modalités déterminées, que toute somme reçue par le gouvernement de la province, sous le régime de l’article 97, ou sous celui de l’article 97 et de la Loi sur le pétrole et le gaz naturel, peut être imputée par celui-ci sur les sommes — impôts, taxes, intérêts, amendes ou autres — à payer par la personne assujettie sous leur régime en dépit de toute indication contraire de celle-ci ou l’absence d’indication. 19. The definition “court” in subsection 102(1) of the Act is replaced by the following: “court” « tribunal » “court” means the Trial Division of the Supreme Court of Newfoundland and Labrador and includes any of its judges; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss 20. Subsection 123(1) of the Act is replaced by the following: Notice to comply 123. (1) If the Board has reason to believe that an interest owner or holder is failing or has failed to meet any requirement of this Part or Part III or III.1 or any regulation made under any of those Parts, the Board may give notice to that interest owner or holder requiring compliance with the requirement within 90 days after the day on which the notice is given or within any longer period that the Board considers appropriate. 21. Subsection 124(10) of the Act is replaced by the following: Judicial review (10) Any order, decision or action in respect of which a hearing is held under this section is subject to review and to be set aside by the Trial Division of the Supreme Court of Newfoundland and Labrador. 22. (1) Section 138 of the Act is amended by adding the following after subsection (3): Copy to Chief Safety Officer (3.1) On receipt by the Board of an application for an authorization for a work or activity referred to in paragraph (1)(b) or of an application to amend such an authorization, the Board shall provide a copy of the application to the Chief Safety Officer. (2) Section 138 of the Act is amended by adding the following after subsection (4): Limitation (4.1) The approvals, requirements and deposits that are determined, granted or prescribed shall not be inconsistent with the provisions of this Act or the regulations. 1992, c. 35, s. 58 (3) Paragraphs 138(5)(a) and (b) of the Act are replaced by the following: (a) a requirement, approval, fee or deposit, determined by the Board in accordance with the provisions of this Part or Part III.1 or granted or prescribed by regulations made under either of those Parts, subject to which the licence or authorization was issued; (b) a requirement undertaken in a declaration referred to in subsection 139.1(1); C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (4) Subsection 138(5) of the Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after that paragraph: (c.1) any provision of Part III.1; or 1992, c. 35, s. 60 23. Subsection 139.1(2) of the Act is repealed. 1992, c. 35, s. 61 24. Section 140 of the Act is replaced by the following: Designation 140. The Board may, for the purposes of this Act, designate any person as the Chief Safety Officer and any other person as the Chief Conservation Officer. However, the Chief Executive Officer may not be designated as the Chief Safety Officer. 1992, c. 35, s. 61 25. Section 140.1 of the Act is replaced by the following: Order 140.1 For the purposes of this Act, an order made by an operational safety officer, the Chief Safety Officer, a conservation officer, the Chief Conservation Officer, the Committee or a health and safety officer as defined in subsection 205.001(1) is not a statutory instrument as defined in the Statutory Instruments Act. 26. Section 148 of the Act is replaced by the following: Enforcement of Committee orders 148. (1) Any order made by the Committee may, for the purpose of its enforcement, be made an order of the Supreme Court of Newfoundland and Labrador and shall be enforced in the same manner as any order of that Court. Procedure for enforcement (2) To make an order of the Committee an order of the Supreme Court of Newfoundland and Labrador, the practice and procedure established by the Provincial Act for making any order an order of that Court may be followed. When order rescinded or replaced (3) When an order of the Committee has been made an order of the Supreme Court of Newfoundland and Labrador, any order of the Committee, or of the Board under section 186, rescinding or replacing the first mentioned order 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss of the Committee, has the effect of cancelling the order of the Court and may in the same manner be made an order of the Court. 1992, c. 35, s. 64 27. Paragraphs 151(1)(a) and (b) of the Act are replaced by the following: (a) authorize the use of equipment, methods, measures or standards in lieu of any required by any regulation made under section 149, if those Officers are satisfied that the use of that other equipment and those other methods, measures or standards would provide a level of safety, protection of the environment and conservation equivalent to that provided by compliance with the regulations; or (b) grant an exemption from any requirement imposed, by any regulation made under section 149, in respect of equipment, methods, measures or standards, if those Officers are satisfied with the level of safety, protection of the environment and conservation that will be achieved without compliance with that requirement. 1988, c. 28, s. 261; 1992, c. 35, s. 66; 1999, c. 31, s. 29 28. Section 152 of the Act is repealed. 1992, c. 35, s. 74(2)(E) 29. Subsection 161(3) of the Act is replaced by the following: Duty to take reasonable measures (3) Every person required to report a spill under subsection (2) shall, as soon as possible, take all reasonable measures consistent with safety and the protection of health and the environment to prevent any further spill, to repair or remedy any condition resulting from the spill and to reduce or mitigate any damage or danger that results or may reasonably be expected to result from the spill. 30. (1) Subsection 185(1) of the Act is replaced by the following: Stated case for Supreme Court of Newfoundland and Labrador 185. (1) The Committee may of its own motion or at the request of the Board state a case, in writing, for the opinion of the Trial Division of the Supreme Court of Newfoundland and Labrador on any question that in the opinion of the Committee is a question of law or of the jurisdiction of the Committee. C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (2) Subsection 185(2) of the English version of the Act is replaced by the following: Proceedings on case (2) The Trial Division of the Supreme Court of Newfoundland and Labrador shall hear and determine the case stated, and remit the matter to the Committee with the opinion of the Court on the matter. 31. (1) Subsection 187(1) of the Act is replaced by the following: Appeal to Supreme Court of Newfoundland and Labrador 187. (1) An appeal lies from a decision or order of the Committee to the Trial Division of the Supreme Court of Newfoundland and Labrador on a question of law, on leave being obtained from that Court, in accordance with the practice of that Court, on application made within one month after the making of the decision or order sought to be appealed from or within any further time that that Court may allow. (2) Subsection 187(3) of the English version of the Act is replaced by the following: Powers of Court (3) After the hearing of the appeal, the Trial Division of the Supreme Court of Newfoundland and Labrador shall certify its opinion to the Committee and the Committee shall make any order necessary to comply with that opinion. 1992, c. 35, s. 80 32. The heading before section 188 of the English version of the Act is replaced by the following: Operational Safety Officers and Conservation Officers 1992, c. 35, s. 80 33. Sections 188 and 189 of the Act are replaced by the following: Operational safety officers 188. (1) Subject to subsection (4), the Federal Minister and the Provincial Minister shall jointly designate as an operational safety officer for the purposes of the administration and enforcement of this Part an individual who has been recommended by the Board. The Ministers shall make the designation within 30 days after the day on which they receive the name of the individual from the Board. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Conservation officers (2) Subject to subsection (4), the Federal Minister and the Provincial Minister shall jointly designate as a conservation officer for the purposes of the administration and enforcement of this Part an individual who has been recommended by the Board. The Ministers shall make the designation within 30 days after the day on which they receive the name of the individual from the Board. Notice of designation (3) The Ministers shall, without delay after making a designation, notify the Board, in writing, that the designation has been made. Restriction (4) The Ministers shall not designate an individual if they are not satisfied that the individual is qualified to exercise the powers and carry out the duties and functions of an operational safety officer or a conservation officer, as the case may be, under this Part. If an individual is not designated, the Ministers shall without delay notify the Board of it, in writing. Indemnification (5) An individual designated under subsection (1) or (2) who is not an employee of the Board is deemed to be an officer for the purposes of section 16. Orders for verifying compliance 189. (1) An operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer may, for the purpose of verifying compliance with this Part, order any person in charge of a place that is used for any work or activity in respect of which this Part applies or any other place in which that officer has reasonable grounds to believe that there is anything to which this Part applies (a) to inspect anything in the place; (b) to pose questions, or conduct tests or monitoring, in the place; (c) to take photographs or measurements, or make recordings or drawings, in the place; (d) to accompany or assist the officer while the officer is in the place; (e) to produce a document or another thing that is in their possession or control, or to prepare and produce a document based on C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc data or documents that are in their possession or control, in the form and manner that the officer may specify; (f) to provide, to the best of their knowledge, information relating to any matter to which this Part applies, or to prepare and produce a document based on that information, in the form and manner that the officer may specify; (g) to ensure that all or part of the place, or anything located in the place, that is under their control, not be disturbed for a reasonable period specified by the officer pending the exercise of any powers under this section; and (h) to remove anything from the place and to provide it to the officer, in the manner that he or she specifies, for examination, testing or copying. Powers on entry (2) An operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer may, for the purpose of verifying compliance with this Part, and subject to section 189.2, enter a place that is used for any work or activity in respect of which this Part applies or any other place in which that officer has reasonable grounds to believe that there is anything to which this Part applies, and may for that purpose (a) inspect anything in the place; (b) pose questions, or conduct tests or monitoring, in the place; (c) take samples from the place, or cause them to be taken, for examination or testing, and dispose of those samples; (d) remove anything from the place, or cause it to be removed, for examination, testing or copying; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (e) while at the place, take or cause to be taken photographs or measurements, make or cause to be made recordings or drawings or use systems in the place that capture images or cause them to be used; (f) use any computer system in the place, or cause it to be used, to examine data contained in or available to it; (g) prepare a document, or cause one to be prepared, based on data contained in or available to the computer system; (h) use any copying equipment in the place, or cause it to be used, to make copies; (i) be accompanied while in the place by any individual, or be assisted while in the place by any person, that the officer considers necessary; and (j) meet in private with any individual in the place, with the agreement of that individual. Clarification (3) For greater certainty, an officer who has entered a place under subsection (2) may order any individual in the place to do anything described in paragraphs (1)(a) to (h). Return of things removed (4) Anything removed under paragraph (1)(h) or (2)(d) for examination, testing or copying shall, if requested by the person from whom it was removed, be returned to that person after the examination, testing or copying is completed, unless it is required for the purpose of a prosecution under this Part. Reports provided to holder of authorization 189.1 An operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer, as the case may be, shall provide written reports to the holder of an authorization about anything inspected, tested or monitored, by or on the order of the officer, for the purpose of verifying compliance with this Part, at any place that is used for a work or activity for which the authorization is issued. Entering living quarters 189.2 (1) If the place referred to in subsection 189(2) is living quarters C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (a) neither a conservation officer nor the Chief Conservation Officer is authorized to enter those quarters for the purpose of verifying compliance with this Part; and (b) an operational safety officer or the Chief Safety Officer is not authorized to enter those quarters without the consent of the occupant except (i) to execute a warrant issued under subsection (4), or (ii) to verify that those quarters, if on a marine installation or structure, as defined in subsection 205.001(1), are in a structurally sound condition. Notice (2) The officer shall provide reasonable notice to the occupant before entering living quarters under subparagraph (1)(b)(ii). Exception (3) Despite subparagraph (1)(b)(ii), any locker in the living quarters that is fitted with a locking device and that is assigned to the occupant shall not be opened by the officer without the occupant’s consent except under the authority of a warrant issued under subsection (4). Authority to issue warrant (4) On ex parte application, a justice of the peace may issue a warrant authorizing an operational safety officer who is named in it or the Chief Safety Officer to enter living quarters subject to any conditions specified in the warrant if the justice is satisfied by information on oath that (a) the living quarters are a place referred to in subsection 189(2); (b) entry to the living quarters is necessary to verify compliance with this Part; and (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused or that consent to entry cannot be obtained from the occupant. Authority to open locker (5) The warrant may also authorize a locker described in subsection (3) to be opened, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (a) it is necessary to open the locker to verify compliance with this Part; and (b) the occupant to whom it is assigned refused to allow it to be opened or there are reasonable grounds to believe that the occupant to whom it is assigned will refuse to allow it to be opened or that consent to opening it cannot be obtained from that occupant. Use of force (6) The officer who executes a warrant issued under subsection (4) shall not use force unless the use of force has been specifically authorized in the warrant. Telewarrant provisions to apply (7) A warrant may be issued under this section by telephone or other means of telecommunication on information submitted by an operational safety officer or the Chief Safety Officer by one of those means, and section 487.1 of the Criminal Code applies for that purpose, with any modifications that the circumstances require. Definition of “living quarters” (8) In this section, “living quarters” means sleeping quarters provided for employees, as defined in subsection 205.001(1), on a marine installation or structure, as defined in that subsection, and any room for the exclusive use of the occupants of those quarters that contains a toilet or a urinal. 1992, c. 35, s. 80 34. Section 190 of the English version of the Act is replaced by the following: Certificate to be produced 190. The Board shall provide every operational safety officer and conservation officer and the Chief Safety Officer and the Chief Conservation Officer with a certificate of appointment or designation and, on entering any place under the authority of this Part, the officer shall, if so required, produce the certificate to the person in charge of the place. 1992, c. 35, s. 80 35. Sections 191 and 192 of the Act are replaced by the following: Assistance to officers 191. (1) The owner of, and every person in charge of, a place entered by an operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc Officer under subsection 189(2), and every person found in that place, shall give all assistance that is reasonably required to enable the officer to verify compliance with this Part and provide any documents, data or information that are reasonably required for that purpose. Transportation, accommodation and food (2) If the place referred to in subsection 189(2) is a marine installation or structure, as defined in subsection 205.001(1), the person in charge of the marine installation or structure shall provide to the officer, and to every individual accompanying the officer, free of charge, (a) suitable transportation between the usual point of embarkation on shore and the marine installation or structure, between the marine installation or structure and the usual point of disembarkation on shore, and between marine installations or structures, if the marine installation or structure or marine installations or structures are situated in the offshore area; and (b) suitable accommodation and food at the marine installation or structure. Obstruction of officers and making of false statements 192. No person shall obstruct or hinder, or make a false or misleading statement either orally or in writing to, an operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer while the officer is engaged in carrying out his or her duties or functions under this Part. Authority to issue warrant 192.1 (1) On ex parte application, a justice of the peace may issue a warrant if the justice is satisfied by information on oath that there are reasonable grounds to believe that there is in any place anything that will provide evidence or information relating to the commission of an offence under this Part. Powers under warrant (2) The warrant may authorize an operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer, and any other individual named in the warrant, to at any time enter and search the place and to seize anything specified in the warrant, or do any of the following as specified in it, subject to any conditions that may be specified in it: 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (a) conduct examinations, tests or monitoring; (b) take samples for examination or testing, and dispose of those samples; or (c) take photographs or measurements, make recordings or drawings, or use systems in the place that capture images. Where warrant not necessary (3) An operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer may exercise the powers described in this section without a warrant if the conditions for obtaining the warrant exist but by reason of exigent circumstances it would not be feasible to obtain one. Exigent circumstances (4) Exigent circumstances include circumstances in which the delay necessary to obtain the warrant would result in danger to human life or the environment or the loss or destruction of evidence. Operation of computer system and copying equipment (5) An individual authorized under this section to search a computer system in a place may (a) use or cause to be used any computer system at the place to search any data contained in or available to the computer system; (b) reproduce or cause to be reproduced any data in the form of a printout or other intelligible output; (c) seize any printout or other output for examination or copying; and (d) use or cause to be used any copying equipment at the place to make copies of the data. Duty of person in charge of place (6) Every person who is in charge of a place in respect of which a search is carried out under this section shall, on presentation of the warrant, permit the individual carrying out the search to do anything described in subsection (5). Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Transportation, accommodation and food (7) The person in charge of a marine installation or structure, as defined in subsection 205.001(1), shall provide to an individual who is executing a warrant under this section at the marine installation or structure, free of charge, (a) suitable return transportation between the marine installation or structure and any location from which transportation services to that marine installation or structure are usually provided, and between marine installations or structures, if the marine installation or structure or marine installations or structures are situated in the offshore area; and (b) suitable accommodation and food at the marine installation or structure. Telewarrant provisions to apply (8) A warrant may be issued under this section by telephone or other means of telecommunication on information submitted by an operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer by one of those means, and section 487.1 of the Criminal Code applies for that purpose, with any modifications that the circumstances require. Storage and removal 192.2 (1) A thing seized under this Part may be stored in the place where it was seized or may, at the discretion of an operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer, be removed to any other place for storage. The owner of the thing or the person who is lawfully entitled to possess it shall pay the costs of storage or removal. Perishable things (2) If the thing seized is perishable, an operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer may destroy the thing, or otherwise dispose of it in any manner the officer considers appropriate. Any proceeds realized from its disposition shall be paid to the Receiver General. 1992, c. 35, s. 80 36. Subsections 193(1) to (4) of the English version of the Act are replaced by the following: 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Power of operational safety officer 193. (1) If an operational safety officer or the Chief Safety Officer, on reasonable grounds, is of the opinion that continuation of an operation in relation to the exploration or drilling for or the production, conservation, processing or transportation of petroleum in any portion of the offshore area is likely to result in serious bodily injury, the operational safety officer or Chief Safety Officer, as the case may be, may order that the operation cease or be continued only in accordance with the terms of the order. Notice (2) The officer who makes an order under subsection (1) shall affix at or near the scene of the operation a notice of the order in prescribed form. Expiry of order (3) An order made by an operational safety officer under subsection (1) expires 72 hours after it is made unless it is confirmed before that time by order of the Chief Safety Officer. Modification or revocation (4) Immediately after an operational safety officer makes an order under subsection (1), they shall advise the Chief Safety Officer accordingly, and the Chief Safety Officer may modify or revoke the order. 1992, c. 35, s. 80 37. Section 193.1 of the English version of the Act is replaced by the following: Priority 193.1 An order made by an operational safety officer or the Chief Safety Officer prevails over an order made by a conservation officer or the Chief Conservation Officer to the extent of any inconsistency between the orders. 1992, c. 35, s. 80 38. Subsection 193.2(3) of the Act is replaced by the following: Emergency (3) In a prescribed emergency situation, an installation manager’s powers are extended so that they also apply to each person in charge of a vessel, vehicle or aircraft that is at the installation or that is leaving or approaching it. 1992, c. 35, s. 81 39. (1) Paragraphs 194(1)(b) and (c) of the Act are replaced by the following: C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (b) makes any false entry or statement in any report, record or document required by this Part or the regulations or by any order made under this Part or the regulations; (c) destroys, mutilates or falsifies any report or other document required by this Part or the regulations or by any order made under this Part or the regulations; 1992, c. 35, s. 81 (2) Paragraphs 194(1)(e) and (f) of the Act are replaced by the following: (e) undertakes or carries on a work or activity without an authorization under paragraph 138(1)(b) or without complying with the approvals or requirements, determined by the Board in accordance with the provisions of this Part or granted or prescribed by regulations made under this Part, of an authorization issued under that paragraph; or (f) fails to comply with a direction, requirement or order of an operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer or with an order of an installation manager or the Committee. (3) Section 194 of the Act is amended by adding the following after subsection (2): Due diligence defence (3) No person shall be found guilty of an offence under this Part if they establish that they exercised due diligence to prevent the commission of the offence. 40. The Act is amended by adding the following after section 194: Offence by officers, etc., of corporation 195. (1) If a corporation commits an offence under this Part, any of the following individuals who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted: (a) an officer, director or agent of the corporation; and 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (b) any other individual exercising managerial or supervisory functions in the corporation. Offence by employee or agent (2) In a prosecution for an offence under this Part, it is sufficient proof of the offence to establish that it was committed by an employee or agent of the accused, whether or not the employee or agent is identified or has been prosecuted for the offence. Imprisonment precluded in certain cases 195.1 If an individual is convicted of an offence under this Part on proceedings by way of summary conviction, no imprisonment may be imposed in default of payment of any fine imposed as punishment. Orders of court 195.2 (1) If a person is convicted of an offence under this Part, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, in addition to any other punishment that may be imposed under this Part, make an order that has any or all of the following effects: (a) prohibiting the offender from committing an act or engaging in an activity that may, in the opinion of the court, result in the continuation or repetition of the offence; (b) directing the offender to take any measures that the court considers appropriate to avoid any injury or damage that may result from the act or omission that constituted the offence, or to remedy any injury or damage resulting from it; (c) directing the offender, at the offender’s own expense, to publish, in any manner that the court directs, the facts relating to the offence; (d) directing the offender to submit to the Chief Safety Officer, on application by the Chief Safety Officer within three years after the conviction, any information with respect to the offender’s activities that the court considers appropriate in the circumstances; (e) directing the offender to pay to the Board an amount of money that the court considers appropriate for the purpose of conducting research, education and training in matters C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc related to the protection of the environment, conservation of petroleum resources or safety of petroleum operations; (f) directing the offender to perform community service, subject to any reasonable conditions that may be imposed by the court; (g) directing the offender to post a bond or pay an amount of money into court that the court considers appropriate to ensure that the offender complies with any prohibition, direction, requirement or condition that is specified in the order; and (h) requiring the offender to comply with any conditions that the court considers appropriate in the circumstances for securing the offender’s good conduct and for preventing the offender from repeating the same offence or committing another offence under this Part. Coming into force and duration of order (2) An order made under subsection (1) comes into force on the day on which the order is made or on any other day that the court may determine, but shall not continue in force for more than three years after that day. Publication (3) If an offender does not comply with an order under paragraph (1)(c) requiring the publication of facts relating to the offence, the Chief Safety Officer may publish the facts and recover the costs of publication from the offender. Variation of sanctions 195.3 (1) Subject to subsection (2), if a court has made, in relation to an offender, an order under subsection 195.2(1), the court may, on application by the offender or the Chief Safety Officer, require the offender to appear before it and, after hearing the offender and the Chief Safety Officer, vary the order in one or more of the following ways that the court considers appropriate because of a change in the circumstances of the offender since the order was made: (a) by making changes to any prohibition, direction, requirement or condition that is specified in the order or by extending the time during which the order is to remain in force for any period, not exceeding one year, that the court considers appropriate; or 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (b) by decreasing the time during which the order is to remain in force or by relieving the offender, either absolutely or partially or for any period that the court considers appropriate, of compliance with any condition that is specified in the order. Notice (2) Before making an order under subsection (1), the court may direct that notice be given to any persons that the court considers to be interested and may hear any of those persons. Subsequent applications with leave 195.4 If an application made under subsection 195.3(1) in relation to an offender has been heard by a court, no other application may be made under section 195.3 in relation to the offender except with leave of the court. Recovery of fines and amounts 195.5 If a person is convicted of an offence under this Part and a fine that is imposed is not paid when required or if a court orders an offender to pay an amount under subsection 195.2(1) or 195.3(1), the prosecutor may, by filing the conviction or order, as the case may be, enter as a judgment the amount of the fine or the amount ordered to be paid, and costs, if any, in the Supreme Court of Newfoundland and Labrador, and the judgment is enforceable against the person in the same manner as if it were a judgment rendered against them in that Court in civil proceedings. 41. Section 199 of the Act is replaced by the following: Time limited for summary conviction proceedings 199. Proceedings by way of summary conviction for an offence under this Part may be instituted at any time within but no later than three years after the day on which the subjectmatter of the proceedings arose, unless the prosecutor and the defendant otherwise agree. 42. Section 200 of the French version of the Act is replaced by the following: Preuve 200. Dans les poursuites pour infraction à la présente partie et en l’absence de preuve contraire, une copie de tout arrêté ou autre document respectivement pris ou établi en vertu de la présente partie ou de ses règlements et signée par la personne autorisée en vertu de la présente partie ou de ses règlements à le prendre ou à l’établir fait foi, sauf preuve contraire, de son contenu. C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc 43. The Act is amended by adding the following after section 202: Information 202.1 In any proceedings for an offence under this Part (a) an information may include more than one offence committed by the same person; (b) all those offences may be tried concurrently; and (c) one conviction for any or all offences so included may be made. 44. Section 204 of the French version of the Act is replaced by the following: Portée 204. La présente partie s’applique aux titres, droits ou intérêts pétroliers ou gaziers acquis ou octroyés avant l’entrée en vigueur du présent article et lie Sa Majesté du chef du Canada ou d’une province. 45. The Act is amended by adding the following after section 205: PART III.1 OCCUPATIONAL HEALTH AND SAFETY INTERPRETATION Definitions 205.001 (1) The following definitions apply in this Part. “authorization” « autorisation » “authorization” means an authorization issued under paragraph 138(1)(b). “Chief Safety Officer” « délégué à la sécurité » “Chief Safety Officer” means the person designated as the Chief Safety Officer under section 140. “committee” « comité » “committee” means a special committee and a workplace committee. “coordinator” « coordonnateur » “coordinator” means an employee designated under subsection 205.045(1) to act as an occupational health and safety coordinator. “declaration” « déclaration » “declaration” means a declaration referred to in subsection 139.1(1). “employee” « employé » “employee” means an individual who, in return for monetary compensation, performs work or services for an employer in respect of a work or activity for which an authorization has been issued. 2013-2014 “employer” « employeur » “hazardous substance” « substance dangereuse » Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss “employer” means a person who employs or contracts for the services of any individual in respect of a work or activity for which an authorization has been issued, if that person has the power to exercise direction and control over the individual’s work at the workplace. “hazardous substance” includes a controlled product and any chemical, biological or physical agent that, by reason of a property that the agent possesses, is hazardous to the health or safety of an individual exposed to it. “health and safety officer” « agent de santé et de sécurité » “health and safety officer” means an occupational health and safety officer or a special officer. “interest holder” Version anglaise seulement “interest holder” has the same meaning as in section 47. “marine installation or structure” « ouvrage en mer » “marine installation or structure” (a) includes (i) any ship, including any ship used for construction, production or diving or for geotechnical or seismic work, (ii) any offshore drilling unit, including a mobile offshore drilling unit, (iii) any production platform, subsea installation, pipeline as defined in section 135, pumping station, living accommodation, storage structure or loading or landing platform, and (iv) any other work, or work within a class of works, prescribed under paragraph (4)(a); but (b) does not include (i) any vessel, including any supply vessel, standby vessel, shuttle tanker or seismic chase vessel, that provides any supply or support services to a ship, installation, structure, work or anything else described in paragraph (a), unless the vessel is within a class of vessels that is prescribed under paragraph (4)(b), or (ii) any ship or vessel within a class of ships or vessels prescribed under paragraph (4)(c). 28 “Newfoundland and Labrador social legislation” « lois sociales » “occupational health and safety officer” « agent de santé et de sécurité au travail » “operator” « exploitant » “owner” « propriétaire » “passenger craft” « véhicule de transport » “person” « personne » “personal protective equipment” « équipement de protection personnelle » “provider of services” « fournisseur de services » C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc “Newfoundland and Labrador social legislation” means the provisions of the following Acts, as those Acts are amended from time to time: the Communicable Diseases Act, R.S.N.L. 1990, c. C-26, the Food and Drug Act, R.S.N.L. 1990, c. F-21, the Health and Community Services Act, S.N.L. 1995, c. P-37.1, the Human Rights Act, 2010, S.N.L. 2010, c. H-13.1, the Labour Standards Act, R.S.N.L. 1990, c. L-2, the Public Safety Act, S.N.L. 1996, c. P-41.01, the Radiation Health and Safety Act, R.S.N.L. 1990, c. R-1, and the Workplace Health, Safety and Compensation Act, R.S.N.L. 1990, c. W-11. “occupational health and safety officer” means an individual designated by the Federal Minister under section 205.071. “operator” means a person who holds an authorization. “owner” means a person who has a right, title or interest, including a leasehold interest, recognized by law, in a marine installation or structure that is used or is to be used as a workplace, or any entity in which the person has vested all or any part of their right, title or interest. “passenger craft” means any aircraft or vessel used to transport employees to or from a workplace while — and immediately before — it is transporting them. “person” includes individuals, corporations and partnerships. “personal protective equipment” includes personal protective clothing, personal protective devices and personal protective materials. “provider of services” means a person who, for commercial gain, (a) provides services related to the placement with an operator or employer of individuals who, in return for monetary compensation, perform work or services for the operator or employer at a workplace; or 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (b) provides services that affect or could affect the health or safety of employees or other individuals at a workplace or on a passenger craft, including engineering services, architectural services, the services of a certifying authority referred to in subsection 139.2(6), or the services of any person who provides information or advice, issues a certificate or affixes a professional seal or stamp. “provincial labour relations board” Version anglaise seulement “provincial labour relations board” means the Labour Relations Board continued under the Labour Relations Act, R.S.N.L. 1990, c. L-1, as amended from time to time. “Provincial Minister” « ministre provincial » “Provincial Minister” means the minister of the government of the Province who is responsible for occupational health and safety. “special committee” « comité spécial » “special officer” « agent spécial » “supervisor” « superviseur » “supplier” « fournisseur de biens » “union” « syndicat » “workplace” « lieu de travail » “special committee” means a special committee established under section 205.046. “special officer” means an individual designated under section 205.072. “supervisor” means an employee who is in charge of a workplace or part of a workplace or who has authority over other employees. “supplier” means a person who, for commercial gain, manufactures, supplies, sells, leases, distributes or installs any tool, equipment, machine or device, any biological, chemical, or physical agent or any other prescribed thing, to be used at a workplace or on a passenger craft. “union” means a trade union as defined in the Labour Relations Act, R.S.N.L. 1990, c. L-1, as amended from time to time, that has the status of a bargaining agent under that Act in respect of any bargaining unit at a workplace, or any organization representing employees that has exclusive bargaining rights under any other Act of the Legislature of the Province in respect of those employees. “workplace” means (a) any marine installation or structure where an employee is employed in connection with a work or activity for which an authorization has been issued; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (b) any workboat used by an employee, and operated from a marine installation or structure, to perform routine maintenance or repair work in connection with a work or activity for which an authorization has been issued; and (c) any dive site from which, and any underwater area at which, a diving operation is conducted by an employee in connection with a work or activity for which an authorization has been issued. “workplace committee” « comité du lieu de travail » “workplace committee” means a workplace committee established under section 205.043. Hazardous Products Act definitions (2) In this Part, “controlled product”, “hazard symbol”, “Ingredient Disclosure List”, “label” and “material safety data sheet” have the same meanings as in section 2 and subsection 11(1) of the Hazardous Products Act. Subsection 11(2) of that Act also applies for the purposes of this Part. Regulations (3) Subject to section 7 and on the recommendation of the Federal Minister and the Minister of Labour, the Governor in Council may make regulations (a) defining “danger”, “dive site”, “diving operation” and “incident” for the purposes of this Part; and (b) amending the definition “Newfoundland and Labrador social legislation” in subsection (1) to add any Act of the Legislature of the Province or to remove any Act from the definition. Regulations (4) Subject to section 7 and on the recommendation of the Federal Minister, the Minister of Labour and the Minister of Transport, the Governor in Council may make regulations (a) prescribing a work or a class of works for the purposes of subparagraph (a)(iv) of the definition “marine installation or structure” in subsection (1); 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (b) prescribing a class of vessels for the purposes of subparagraph (b)(i) of the definition “marine installation or structure” in subsection (1); and (c) prescribing a class of ships or vessels for the purposes of subparagraph (b)(ii) of the definition “marine installation or structure” in subsection (1). Employees in transit (5) For the purposes of sections 205.005, 205.007 and 205.008, an employee is deemed to be at a workplace within the offshore area while — and immediately before — the employee is being transported on a passenger craft between the last point of embarkation on shore and the workplace, between the workplace and the first point of disembarkation on shore, or between workplaces. HER MAJESTY Binding on Her Majesty 205.002 This Part is binding on Her Majesty in right of Canada or a province. APPLICATION Application of Part 205.003 (1) This Part applies to and in respect of a workplace that is situated within the offshore area for the purposes of the exploration or drilling for — or the production, conservation or processing of — petroleum within the offshore area. Employees and other passengers in transit (2) This Part also applies to employees and other passengers while — and immediately before — being transported on a passenger craft between the last point of embarkation on shore and the workplace, between the workplace and the first point of disembarkation on shore, or between workplaces. Non-application of Parts II and III of Canada Labour Code 205.004 Despite subsections 123(1) and 168(1) of the Canada Labour Code and any other Act of Parliament, Parts II and III of the Canada Labour Code do not apply to and in respect of a workplace that is situated within the offshore area for the purposes of the exploration or drilling for — or the production, conservation or processing of — petroleum within the offshore area. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Non-application of Canadian Human Rights Act 205.005 The Canadian Human Rights Act does not apply to or in respect of a workplace that is situated within the offshore area for the purposes of the exploration or drilling for — or the production, conservation or processing of — petroleum within the offshore area. Non-application of Non-smokers’ Health Act 205.006 The Non-smokers’ Health Act does not apply to or in respect of a workplace that is situated within the offshore area for the purposes of the exploration or drilling for — or the production, conservation or processing of — petroleum within the offshore area. Application of Newfoundland and Labrador social legislation 205.007 (1) Newfoundland and Labrador social legislation and any regulations made under it apply to and in respect of a workplace that is situated within the offshore area for the purposes of the exploration or drilling for — or the production, conservation or processing of — petroleum within the offshore area. Inconsistency or conflict (2) In the event of an inconsistency or conflict between the provisions of this Act, or any regulations made under it, and the provisions of Newfoundland and Labrador social legislation or any regulations made under that legislation, the provisions of this Act and the regulations made under it prevail to the extent of the inconsistency or conflict. Application of Labour Relations Act, R.S.N.L. 1990, c. L-1 205.008 (1) Despite section 4 of the Canada Labour Code and any other Act of Parliament, the provisions of the Labour Relations Act, R.S.N.L. 1990, c. L-1, as amended from time to time, and any regulations made under it, apply to and in respect of (a) a marine installation or structure that is situated within the offshore area in connection with the exploration or drilling for — or the production, conservation or processing of — petroleum within the offshore area and that is in the offshore area for the purpose of becoming, or that is, permanently attached to, permanently anchored to or permanently resting on the seabed or subsoil of the submarine areas of the offshore area; (b) any workboat used by an employee, and operated from a marine installation or structure, to perform routine maintenance or 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss repair work in connection with a work or activity for which an authorization has been issued; and (c) a dive site from which, and any underwater area at which, a diving operation is conducted by an employee in connection with a work or activity for which an authorization has been issued. Application of Part I of Canada Labour Code (2) Part I of the Canada Labour Code applies to and in respect of a marine installation or structure that is situated within the offshore area in connection with the exploration or drilling for — or the production, conservation or processing of — petroleum within the offshore area if subsection (1) does not apply to or in respect of the marine installation or structure. PURPOSE Prevention of accidents and injury 205.009 (1) The purpose of this Part is to prevent accidents and injury arising out of, linked to or occurring in the course of employment to which this Part applies, in particular by (a) allocating responsibility for occupational health and safety among the Board and the persons, unions and committees having obligations under this Part; and (b) establishing a framework for them to exercise their rights and carry out their obligations. Preventive measures (2) Preventive measures should first aim at the elimination of hazards, then the reduction of the risks posed by the hazards and finally, the taking of protective measures, all with the goal of ensuring the health and safety of employees. ALLOCATION OF RESPONSIBILITY Principles 205.01 (1) The allocation of responsibility for occupational health and safety is based on the following principles: (a) operators have overall responsibility; and (b) operators, employers, suppliers, providers of services, employees, supervisors, owners and interest holders have individual and shared responsibilities, and are responsible C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc for cooperating with each other and coordinating their activities related to occupational health and safety. Specific obligations not to limit general obligations (2) For greater certainty, the imposition of any specific obligation under this Part shall not be construed as limiting the generality of any other obligation under this Part. DUTIES OF OPERATORS Duty to establish occupational health and safety policy 205.011 (1) Every operator shall develop an occupational health and safety policy governing its workplaces. Contents (2) The policy shall be set out in writing and contain (a) the commitments of the operator related to occupational health and safety, including its commitment to cooperate with employees with regard to health and safety; (b) the responsibilities of the employers at any of the operator’s workplaces related to occupational health and safety; and (c) any prescribed requirements. Duty to review (3) The operator shall review the policy at least every three years in consultation with each workplace committee that it establishes and with each employer at any of the operator’s workplaces. Duty to take reasonable measures 205.012 Every operator shall take all reasonable measures to ensure the health and safety of all employees and other individuals at its workplaces and of all employees or other passengers while — and immediately before — being transported on a passenger craft to or from any of those workplaces. Specific duties — workplace 205.013 Every operator shall, in respect of each of its workplaces, (a) ensure the coordination of all work and activities for which an authorization has been issued to the operator; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (b) comply with its occupational health and safety management system, and ensure that all employers, supervisors and employees at, owners of and providers of services to the workplace comply with that system; (c) ensure that information necessary for the health and safety of employees and other individuals at the workplace is communicated to them; (d) ensure that all employers, supervisors and employees at, owners of and suppliers and providers of services to the workplace comply with the provisions of this Part and the regulations made under this Part; (e) ensure that each employee at the workplace is made aware of known or foreseeable health or safety hazards; (f) ensure that all work and activities for which an authorization has been issued are conducted so as to minimize the exposure to hazards, including hazardous substances, of all employees and other individuals at the workplace; (g) ensure that any installations, facilities, equipment and materials at the workplace are properly installed, stored and maintained and are safe for their intended use; (h) ensure that all employees and other individuals at the workplace conduct themselves so as to minimize their exposure to hazards, including hazardous substances; (i) ensure that all employees and other individuals at the workplace are provided with the facilities and personal protective equipment — including any that are prescribed — necessary for their health and safety; (j) ensure that all employees and other individuals at the workplace are provided with the information and training — including any that are prescribed — required for the proper use of personal protective equipment that is prescribed or that is required by the operator to be used or worn; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (k) ensure that all employees and other individuals at the workplace are provided with the instruction, training and supervision — including any that are prescribed — necessary for their health and safety; (l) comply with the occupational health and safety requirements of any authorization issued to them, and those undertaken in the declaration related to the authorization, and record all instances of failures to comply with those requirements as well as any measures taken to rectify the failure or to prevent further such failures; (m) ensure that all employers, supervisors and employees at, owners of and providers of services to the workplace comply with the occupational health and safety requirements of any authorization related to that workplace that is issued to the operator, and those undertaken in the declaration related to the authorization, and report any instances of failures to comply with those requirements to the operator; (n) inform the relevant interest holders of the occupational health and safety requirements of any authorization related to that workplace that is issued to the operator, and those undertaken in the declaration related to the authorization, and of any failure to comply with those requirements; (o) ensure that members of committees established for the workplace are provided with the support, opportunities and training — including any that are prescribed — necessary to enable the members to fulfil their duties and functions as a member of the committee; (p) cooperate with those committees and facilitate communications between the employees and the committees; (q) ensure that all or part of the workplace as described in paragraphs (a) and (b) of the definition “workplace” in subsection 205.001(1) is inspected by or on behalf of the operator at least once a month, so that 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss every part of that workplace is inspected at least once a year, and ensure that the workplace committee participates; (r) ensure that a record is kept of each inspection referred to in paragraph (q), including any corrective action taken as a consequence; and (s) cooperate with the Board and with persons carrying out duties or functions under this Part. Specific duties — passenger craft 205.014 (1) Every operator shall, each time before employees or other passengers are transported on a passenger craft to or from any of its workplaces, (a) ensure that the employees and other passengers are provided with any information and instruction — including any that are prescribed — necessary for their health and safety; and (b) ensure that the employees are provided with the operator’s contact information for the purposes of subsection 205.054(2). Specific duty — passenger craft (2) Every operator shall ensure that a passenger craft going to or from any of its workplaces (a) meets the requirements of any Act or other law that relates to the health or safety of the employees and other passengers on the passenger craft; and (b) is equipped with any equipment, devices and materials necessary to ensure the health and safety of the employees and other passengers, including any that are prescribed. Specific duties — personal protective equipment (3) Every operator shall ensure that all employees and other passengers on a passenger craft going to or from any of its workplaces (a) are provided with any personal protective equipment necessary to ensure their health and safety, including any that is prescribed; and C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (b) are provided with the information and training — including any that are prescribed — required for the proper use of personal protective equipment provided under paragraph (a) and the equipment, devices and materials referred to in paragraph (2)(b). Occupational health and safety management system 205.015 (1) Every operator shall develop, implement and maintain an occupational health and safety management system that fosters a culture of workplace safety and that is adapted to the circumstances of the work or activity specified in each authorization issued to the operator, for the purposes of (a) implementing its occupational health and safety policy; (b) ensuring that the provisions of this Part and the regulations made under this Part are complied with; and (c) complying with the occupational health and safety requirements of each of those authorizations, and those undertaken in a declaration related to any of those authorizations. Contents (2) The system shall be set out in writing and include provisions regarding (a) the management of risks to the health and safety of employees — including any prescribed risks — and procedures for (i) the ongoing and systematic identification and reporting of all hazards, (ii) the assessment of risks associated with identified hazards, and (iii) the implementation of hazard control measures; (b) the role of any committee established for any of the operator’s workplaces and the interaction between those committees; (c) the roles and accountability of the employers, employees, providers of services and suppliers that are responsible for implementing the operator’s occupational health and safety policy and occupational health and safety management system; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (d) the allocation of sufficient resources to ensure that employees continue to be qualified and competent, that there is proper quality control of documents, facilities, equipment and materials and that there is effective cooperation among employers; (e) the procedures for carrying out work or activities, dealing with changes in operations and responding to emergencies; (f) the procedures for dealing with failures to comply with the system and the procedures for the reporting and investigating of occupational diseases and of accidents, incidents and other hazardous occurrences and the keeping of related records and statistical analysis; (g) the auditing of the adequacy and effectiveness of the system, including (i) determining the ability of the system to achieve the purposes set out in subsection (1), and (ii) identifying improvements that could be made to the system; and (h) the implementation of the improvements identified during the audit referred to in paragraph (g). Duty to review (3) The operator shall review the system at least every three years in consultation with each workplace committee that it establishes. Limitation (4) If the regulations establish requirements in respect of anything described in any of paragraphs (2)(a) to (h), the system shall meet the requirements of those regulations. Power to require code of practice 205.016 (1) The Chief Safety Officer may, in writing, require an operator to establish a code of practice in respect of occupational health and safety, or to adopt a code of practice in respect of occupational health and safety that is specified by the Chief Safety Officer, in respect of (a) any of its workplaces or any work or activity carried out at any of its workplaces; or (b) the transportation of employees to or from any of its workplaces. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Revision of code of practice (2) The code of practice may be revised by the Chief Safety Officer from time to time, or the Chief Safety Officer may require the operator to revise it from time to time. Notification of accidents, etc. 205.017 (1) Every operator shall, as soon as it becomes known to the operator, notify the Chief Safety Officer of (a) any occupational disease at any of its workplaces; or (b) any accident, incident or other hazardous occurrence at any of its workplaces, or on a passenger craft going to or from any of those workplaces, that causes a death or serious injury or in which a death or serious injury is narrowly avoided. Investigation of accidents, etc. (2) Every operator shall investigate any occupational disease, or any accident, incident or other hazardous occurrence, described in paragraph (1)(a) or (b) and shall keep adequate records of its investigation — including any records that are prescribed — for the period that is prescribed. Report (3) An operator shall, no later than April 1 of each year, submit to each workplace committee that it establishes, to the Chief Safety Officer and, on request, to any special committee established for any of its workplaces, a written report for the immediately preceding calendar year, in a form determined by that Officer. Contents of report (4) The report shall set out data on all occupational diseases, and all accidents, incidents and other hazardous occurrences, that have occurred at any of the operator’s workplaces or on a passenger craft going to or from any of those workplaces during the calendar year covered by the report, including the number of deaths, the number of serious injuries and the number of minor injuries. Definition of “serious injury” (5) In this section, “serious injury” means an injury that (a) results in the loss by an individual of a body member or part of a body member or in the complete loss by an individual of the usefulness of a body member or part of a body member; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (b) results in the permanent impairment of a body function of an individual; or (c) prevents an employee from reporting for work or from effectively performing all the functions connected with their regular work on any day subsequent to the day on which the injury occurred, whether or not that subsequent day is a working day for them. DUTIES OF EMPLOYERS Duty to take reasonable measures 205.018 Every employer shall take all reasonable measures to ensure (a) the health and safety of its employees and other individuals at a workplace under its control; (b) the health and safety of its employees at a workplace that is not under its control, to the extent that it controls their activities at the workplace; and (c) the health and safety of its employees while — and immediately before — they are transported on a passenger craft. Specific duties 205.019 (1) Every employer shall, in respect of each workplace under its control, and in respect of any activity performed by any of its employees at a workplace that is not under its control, to the extent that it controls the activity, (a) coordinate its undertaking with the work and activities of the operator and of any other employer at the workplace who may be affected by that undertaking; (b) ensure that the operator’s occupational health and safety management system is complied with and carry out any responsibilities assigned to the employer under that system; (c) determine, in consultation with the operator, the impact of its undertaking on occupational health and safety and ensure that other employers at the workplace who may be affected by that undertaking are provided with adequate information; (d) communicate to its employees — and, in respect of a workplace under its control, to other individuals at the workplace — all C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc information necessary to their health and safety, or ensure that the information is communicated to them; (e) ensure that its employees comply with the provisions of this Part and the regulations made under this Part; (f) ensure that each of its employees, and particularly each supervisor, is made aware of known or foreseeable health or safety hazards; (g) ensure that its undertaking is conducted so as to minimize its employees’ exposure to hazards and, in respect of any other individuals at a workplace under its control, to minimize their exposure to hazards; (h) provide to its employees, and, in respect of a workplace under its control, to other individuals at the workplace, the facilities and personal protective equipment — including any that are prescribed — necessary for their health and safety; (i) provide to its employees, and, in respect of a workplace under its control, to other individuals at the workplace, the information and training — including any that are prescribed — required for the proper use of all personal protective equipment that is prescribed or that is required by the operator or employer to be used or worn; (j) provide its employees with the instruction, training and supervision — including any that are prescribed — necessary for their health and safety; (k) ensure that the occupational health and safety requirements of any authorization related to the workplace are complied with; (l) record and report to the operator all instances of failures to comply with the provisions of this Part or of the regulations made under this Part, or with the occupational health and safety requirements of any authorization related to the workplace; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (m) ensure that all equipment, machines, devices, materials and other things at the workplace are properly installed, stored and maintained, are safe for their intended use and are used as intended; (n) cooperate with and facilitate communication with committees established for the workplace; (o) provide to members of any special committee it establishes for the workplace the support, opportunities and training — including any that are prescribed — necessary to enable the members to fulfil the duties and functions conferred on the committee; (p) ensure that all or part of the workplace as described in paragraphs (a) and (b) of the definition “workplace” in subsection 205.001(1) under its control is inspected by it or on its behalf at least once a month, so that every part of that workplace is inspected at least once a year, and ensure that the workplace committee participates; and (q) cooperate with the Board and with persons carrying out duties or functions under this Part. Training (2) An employee who, with the approval of their employer, is receiving training that is required under this Part shall be paid the same wages and granted the same benefits that the employee would have received had they been working. Occupational health and safety program 205.02 (1) For the purpose of implementing the operator’s occupational health and safety policy, every employer shall, in consultation with the workplace committee, develop, implement and maintain, in respect of each workplace under the employer’s control, an occupational health and safety program that fosters a culture of workplace safety, if (a) five or more employees are normally employed at the workplace by the employer; (b) the program is required by the Chief Safety Officer; or C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (c) the requirement for such a program is prescribed. Contents (2) The program shall be set out in writing and include provisions regarding (a) the management of risks to the health and safety of the employees — including any prescribed risks — and procedures for (i) the ongoing and systematic identification and reporting of all hazards, (ii) the assessment of risks associated with identified hazards, and (iii) the implementation of hazard control measures; (b) the training and supervision of the employees that are necessary to ensure their health and safety and that of other individuals at the workplace; (c) the establishment of special committees, the operation of workplace committees and special committees, the access by committees to a level of management with authority to resolve occupational health and safety matters and the information required under this Part to be maintained in relation to those committees; (d) the roles of committees and their interaction in implementing the operator’s occupational health and safety policy; (e) the roles and accountability of the employers, employees, providers of services and suppliers that are responsible for implementing the operator’s occupational health and safety policy; (f) the procedures, including those required under this Part, to be followed to protect the employees’ health and safety, and the identification of the types of work to which those procedures apply; (g) the procedures to be followed to deal with (i) failures to comply with the program and with the reporting and investigating of occupational diseases, and of accidents, incidents and other hazardous occurrences, at the workplace, and 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (ii) the keeping of related records and statistical analysis; (h) the auditing of the adequacy and effectiveness of the program, including (i) determining the ability of the program to meet the requirements of the operator’s occupational health and safety policy and occupational health and safety management system, and (ii) identifying improvements that could be made to the program; and (i) the implementation of the improvements identified during the audit referred to in paragraph (h). Limitation (3) If the regulations establish requirements in respect of anything described in any of paragraphs (2)(a) to (i), the program shall meet the requirements of those regulations. Power to require code of practice 205.021 (1) The Chief Safety Officer may, in writing, require an employer to establish, in respect of a workplace under the employer’s control or any work or activity carried out at any of those workplaces, a code of practice in respect of occupational health and safety, or to adopt, in respect of such a workplace, work or activity, a code of practice in respect of occupational health and safety that is specified by the Chief Safety Officer. Revision of code of practice (2) The code of practice may be revised by the Chief Safety Officer from time to time, or the Chief Safety Officer may require the employer to revise it from time to time. Specific duties of employer — hazardous materials 205.022 Subject to any exceptions that are prescribed, every employer shall, in respect of each workplace under its control, and in respect of any activity performed by any of its employees at a workplace that is not under its control, to the extent that it controls the activity, (a) ensure that concentrations of hazardous substances at the workplace are controlled in accordance with any standards that are prescribed; (b) ensure that all hazardous substances at the workplace are stored and handled in the manner that is prescribed; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (c) ensure that all hazardous substances at the workplace, other than controlled products, are identified in the manner that is prescribed; (d) subject to the Hazardous Materials Information Review Act, ensure that each controlled product at the workplace or each container at the workplace in which a controlled product is contained has applied to it a label that discloses information that is prescribed and has displayed on it, in the manner that is prescribed, all applicable hazard symbols that are prescribed; (e) subject to the Hazardous Materials Information Review Act, make available to every employee at the workplace, in the manner that is prescribed, a material safety data sheet that discloses the following information with respect to each controlled product to which the employee may be exposed, namely, (i) if the controlled product is a pure substance, its chemical identity, and if it is not a pure substance, the chemical identity of any of its ingredients that is a controlled product and the concentration of that ingredient, (ii) if the controlled product contains an ingredient that is included in the Ingredient Disclosure List and the ingredient is in a concentration that is equal to or greater than the concentration specified in that List for that ingredient, the chemical identity and concentration of that ingredient, (iii) the chemical identity of any ingredient of the controlled product that the employer believes on reasonable grounds may be harmful to an employee at the workplace and the concentration of that ingredient, (iv) the chemical identity of any ingredient of the controlled product whose toxicological properties are not known to the employer and the concentration of that ingredient, and (v) any other information that is prescribed with respect to the controlled product; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (f) if employees at the workplace may be exposed to hazardous substances, investigate and assess the potential exposure in the manner that is prescribed, with the assistance of the workplace committee or the coordinator, as the case may be; and (g) ensure that all records of exposure to hazardous substances are kept and maintained in the manner that is prescribed and that personal records of exposure are made available to the affected employees. Employer to provide information in emergency 205.023 (1) Every employer shall, in respect of each workplace under its control, and in respect of an activity performed by any of its employees at a workplace that is not under its control, to the extent that it controls the activity, provide, in respect of any controlled product to which an employee may be exposed, as soon as the circumstances permit, any information referred to in paragraph 205.022(e) that is in the employer’s possession to any physician — or other medical professional that is prescribed — who requests that information for the purpose of making a medical diagnosis of, or rendering medical treatment to, an employee in an emergency. Confidentiality (2) Any physician — or other medical professional that is prescribed — to whom information is provided by an employer under subsection (1) shall keep confidential any information specified by the employer as being confidential, except for the purpose for which it is provided. DUTIES OF SUPERVISORS Duty to take reasonable measures Specific duties 205.024 Every supervisor shall take all reasonable measures to ensure the health and safety of employees and other individuals that they supervise at a workplace. 205.025 Every supervisor shall (a) ensure that the employees that they supervise comply with the provisions of this Part and the regulations made under this Part; (b) inform their employer and each of those employees of known or foreseeable health or safety hazards; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (c) if required to do so by their employer or the operator, provide those employees with written instructions as to the measures to be taken and the procedures to be followed for the protection of the employees; and (d) report to their employer any failure to comply with the provisions of this Part or of the regulations made under this Part, or with the occupational health and safety requirements of any authorization related to the workplace that is issued to the operator. DUTIES OF EMPLOYEES Duty to take reasonable measures 205.026 Every employee at a workplace or on a passenger craft shall take all reasonable measures to protect their own health and safety and that of other individuals at the workplace or on the passenger craft. Specific duties — workplace 205.027 Every employee at a workplace shall (a) cooperate with the operator and with all employers and other employees to protect the health and safety of individuals at the workplace; (b) use or wear, in the manner intended, all personal protective equipment that is prescribed or that is required by the operator or their employer to be used or worn; (c) take all reasonable measures to ensure that other employees use or wear, in the manner intended, all personal protective equipment referred to in paragraph (b); (d) consult and cooperate with committees established for the workplace; (e) cooperate with the Board and with persons carrying out duties or functions under this Part; (f) follow all instructions of their employer given for the purposes of ensuring occupational health and safety; and (g) report to their employer any thing or circumstance at the workplace that is likely to be hazardous to the health or safety of the employee or other individuals at the workplace. 2013-2014 Specific duties — passenger craft Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss 205.028 Every employee shall (a) while — and immediately before — being transported on a passenger craft, cooperate with the individual providing them with information and instruction on behalf of the operator, with their employer and with any individual who operates or assists in operating the passenger craft, so as to protect the health and safety of individuals on the passenger craft; and (b) while being transported on a passenger craft, use or wear, in the manner intended, all personal protective equipment that is prescribed or that is required by the operator, or by any individual who operates or assists in operating the passenger craft, to be used or worn on the passenger craft. Limitation of liability — employee 205.029 No employee who, at the workplace or while — or immediately before — being transported on a passenger craft, comes to the assistance of another individual or carries out an emergency measure is personally liable for any injury or damage that may result from it, unless the injury or damage is a result of the employee’s gross negligence or wilful misconduct. DUTIES OF SUPPLIERS AND PROVIDERS OF SERVICES Duty of supplier — reasonable measures Specific duties 205.03 Every supplier shall, to protect the health and safety of individuals at a workplace or on a passenger craft, take all reasonable measures to ensure that any thing it supplies for use at the workplace or on the passenger craft is in a safe condition. 205.031 Every supplier shall ensure (a) that any thing it supplies for use at a workplace or on a passenger craft meets the requirements of the regulations made under this Part; and C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (b) if there is an obligation in an agreement for the supplier to maintain the thing in safe condition, that it complies with that obligation. Duty of provider of services — reasonable measures Specific duties 205.032 Every provider of services shall take all reasonable measures to ensure that no individual at a workplace or on a passenger craft is endangered as a result of the services that it provides in connection with the workplace or passenger craft. 205.033 Every provider of services shall (a) when it provides services in connection with a workplace that are related to the placement, with an operator or employer, of individuals who, in return for monetary compensation, perform work or services for the operator or employer at the workplace, ensure that those individuals have the qualifications and certifications — including any that are prescribed — that are necessary for them to perform the work or services in a manner that protects their health and safety and that of employees and other individuals at the workplace; (b) ensure that any information that it provides in connection with the services that it provides is accurate and sufficiently complete so as to enable the operator or employer, as the case may be, to make a competent judgment on the basis of the information; and (c) ensure, to the extent that it is possible to do so, that any operator, employer, employee, supplier or owner, or any other provider of services, will not, as a result of relying in good faith on its advice, or on a certificate, seal or stamp provided by it, be in contravention of the provisions of this Part or of the regulations made under this Part, or of the occupational health and safety requirements of the authorization or those undertaken in the declaration related to the authorization. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss DUTIES OF OWNERS, INTEREST HOLDERS AND CORPORATE OFFICIALS Duty of owner — reasonable measures 205.034 Every owner shall take all reasonable measures to ensure that any workplace in respect of which they are an owner is delivered and maintained so as to ensure the health and safety of individuals at that workplace, including measures to inform the operator of known or foreseeable health or safety hazards that could assist the operator in (a) reducing the risks posed by hazards at the workplace; and (b) assessing whether the provisions of this Part and the regulations made under this Part — and the occupational health and safety requirements of any authorization related to the workplace that is issued to the operator, and the occupational health and safety requirements undertaken in the declaration related to the authorization — are being complied with. Duty of interest holder — reasonable measures 205.035 Every interest holder shall take all reasonable measures to ensure that the operator for a workplace in any portion of the offshore area subject to the interest, or the share of the interest, of that interest holder complies with (a) the provisions of this Part and the regulations made under this Part; and (b) the occupational health and safety requirements of any authorization related to that workplace that is issued to the operator, and the occupational health and safety requirements undertaken in the declaration related to the authorization. Duty of directors and officers of operators 205.036 (1) Every director and every officer of a corporation that holds an authorization shall take all reasonable measures to ensure that the corporation complies with (a) the provisions of this Part and the regulations made under this Part; and (b) the occupational health and safety requirements of the authorization, and the occupational health and safety requirements undertaken in the declaration related to the authorization. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Duty of directors and officers of suppliers and providers of services (2) Every director and every officer of a corporation that is a supplier or a provider of services shall take all reasonable measures to ensure that the corporation complies with sections 205.03 to 205.033. Duty of directors and officers of interest holders (3) Every director and every officer of a corporation shall, if the corporation has duties under section 205.035, take all reasonable measures to ensure that the corporation complies with that section. COMMUNICATION OF INFORMATION Posting of information — operator 205.037 (1) Every operator shall post in printed form, in a prominent place at each of its workplaces, (a) its occupational health and safety policy; (b) contact information to enable the reporting of health or safety concerns to the Board; and (c) the names of the members of any committees established by the operator for that workplace, the members’ contact information and the minutes of the most recent meeting of those committees. Information and documents — operator (2) Every operator shall make the following information and documents readily available at each of its workplaces in a prominent place accessible to every employee at the workplace, in printed or electronic form: (a) a copy of this Part and the regulations made under this Part; (b) a copy of the document describing the operator’s occupational health and safety management system; (c) any code of practice required by the Chief Safety Officer under section 205.016 to be established or adopted by the operator for that workplace; (d) any code of practice required by the Chief Safety Officer under section 205.021 to be established or adopted by any employer at that workplace; (e) information relating to the equipment, methods, measures, standards or other things permitted to be used at the workplace under any permission granted under section 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss 205.069, any conditions placed on the use of that equipment or those methods, measures, standards or other things and the duration of the permission; and (f) information relating to the equipment, methods, measures, standards or other things permitted to be used on a passenger craft, or whose use is permitted in respect of employees or other passengers being transported on a passenger craft, under any permission granted to the operator under section 205.07, any conditions placed on the use of that equipment or those methods, measures, standards or other things and the duration of the permission. Incorporated material — operator (3) Every operator shall, at the request of any employee or employer at any of the operator’s workplaces or by any committee established for any of those workplaces, make readily available for their examination any material incorporated by reference in the regulations made under this Part, in printed or electronic form. Information — operator (4) Every operator shall provide to any committee established for any of its workplaces, or to any employer or employee at any of those workplaces, in printed or electronic form, within seven days after the day on which an occupational health and safety officer requires it, any information that enables employees to become acquainted with their rights and responsibilities under this Part as the officer may require. Obligation to post satisfied (5) An obligation imposed on an operator under subsection (1) is satisfied if the operator provides a copy of the information or document to each employee at the workplace. Posting of information — employer 205.038 (1) Every employer shall post, in a prominent place at each workplace for which it has established a special committee, in printed form, the names of the members of the special committee, the members’ contact information and the minutes of the most recent meeting of that committee. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Program and codes of practice — employer (2) Every employer shall, in respect of a workplace under its control, provide to the operator, and make readily available in a prominent place accessible to its employees at the workplace, in printed or electronic form, (a) a copy of the occupational health and safety program for the workplace; and (b) any code of practice required by the Chief Safety Officer under section 205.021 to be established or adopted by the employer for the workplace. Material and information — employer (3) Every employer shall make available to the Board, if required by an occupational health and safety officer, and to any persons, unions and committees that an occupational health and safety officer may require, in printed or electronic form, within and for the time that the officer requires, any material or information referred to in subsections 205.037(3) and (4). Obligation to post satisfied (4) An obligation imposed on an employer under subsection (1) is satisfied if the employer provides a copy of the information or document to each of its employees at the workplace. Chief Safety Officer information — operator 205.039 (1) Every operator shall communicate to employees at a workplace and the workplace committee any information that the Chief Safety Officer requires to be communicated to them, within the time and in the manner specified by the Chief Safety Officer. Chief Safety Officer information — employer (2) An employer shall communicate to its employees at a workplace any information that the Chief Safety Officer requires to be communicated to them, within the time and in the manner specified by the Chief Safety Officer. Provision of information to committees 205.04 (1) Every operator and every employer shall immediately after preparing or being provided with a report respecting anything inspected, tested or monitored under this Part at the operator’s workplace or at a workplace under the employer’s control, as the case may be, including a report under section 205.074, notify all committees established for the workplace of the report and, subject to section 205.041, within seven days after the day 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss on which a request is received from any of those committees, shall provide that committee with a copy of it. Reports available to employees (2) Every operator shall make available to any employee at the workplace, and the employer shall make available to any of its employees at the workplace, on request, a copy of any report that has been provided to a committee established for the workplace. Editing of report — trade secrets 205.041 (1) If a report referred to in subsection 205.04(1) contains a trade secret, the operator or employer, as the case may be, may edit the report to protect the trade secret. Editing of report — medical information (2) If a report referred to in subsection 205.04(1) contains information relating to the medical history of an identifiable individual or other prescribed information relating to an identifiable individual, the operator or employer, as the case may be, shall edit the report to protect that information before providing it to a committee, unless the individual to whom the information relates consents in writing to the disclosure of the information to the committee. Edited report (3) The edited report shall be provided to the committee within 21 days after the day on which the committee’s request is received. Response to request for information — operator 205.042 (1) Subject to subsections (3) and (4), every operator who receives from a committee established for any of its workplaces or any employee at any of its workplaces a written request for any information related to occupational health and safety, other than a request for a report referred to in subsection 205.04(1), shall provide a written response to the request within 21 days after the day on which it is received. Response to request for information — employer (2) Subject to subsections (3) and (4), every employer who receives from a special committee it has established or any of its employees a written request for any information related to occupational health and safety, other than a request for a report referred to in subsection 205.04(1), shall provide a written response to the request within 21 days after the day on which it is received. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Limitation — special committees (3) If the request is made by a special committee, the operator or employer is required to respond only if the information is necessary for the particular purposes for which the committee was established. Other provisions (4) Subsections 205.047(3) to (8) apply to the request with any modifications that the circumstances require. COMMITTEES AND COORDINATOR Establishment 205.043 (1) Every operator shall establish one workplace committee for each of its workplaces, other than a workplace established for six months or less, for purposes related to occupational health and safety. Exception (2) Despite subsection (1), the Chief Safety Officer may authorize an operator to establish a single workplace committee in respect of two or more workplaces if the Chief Safety Officer is satisfied that the circumstances warrant it. Other committees (3) An occupational health and safety committee described in subsection 205.045(1) is deemed to be a workplace committee in respect of the workplace referred to in that subsection and to have been established by the operator for that workplace. Duties of workplace committee (4) A workplace committee shall (a) receive, consider, investigate if necessary and promptly dispose of matters and complaints related to occupational health and safety; (b) participate in inspections referred to in paragraphs 205.013(q) and 205.019(1)(p), in the investigation of any matter under paragraph 205.022(f) and in the activities of any health and safety officers that pertain to a matter under section 205.049 or subsection 205.05(8) or 205.054(8), and, at the discretion of a health and safety officer, participate in the officer’s activities that pertain to occupational diseases and to accidents, incidents and other hazardous occurrences; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (c) maintain records in a form and manner approved by the Chief Safety Officer, and provide a copy of those records, on request, to a health and safety officer, or to any person within a class of persons that is prescribed; (d) keep minutes of committee meetings in a form and manner approved by the Chief Safety Officer and provide a copy of those minutes, on request, to a health and safety officer, or to any person within a class of persons that is prescribed; and (e) perform any other duties that are assigned to it by the Chief Safety Officer or that are assigned to it under an agreement between the operator and any employers and employees — or the union representing them — at the workplace. Functions of workplace committee (5) A workplace committee may (a) seek to identify those things and circumstances at the workplace that are likely to be hazardous to the health or safety of employees, and advise on effective procedures to eliminate the hazards, to reduce the risks posed by the hazards and to protect against the hazards; (b) advise the operator and the employers at the workplace on the occupational health and safety policy, the occupational health and safety management system and the occupational health and safety programs — and any procedures — required under this Part; (c) advise on the provision of personal protective equipment suited to the needs of the employees; (d) make recommendations, for the improvement of occupational health and safety, to the operator and the employers and employees at the workplace and to any supplier, owner or provider of services that carries out duties or functions under this Part; and (e) participate in the activities described in subsection 205.079(1). Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Limitation of liability (6) An individual who serves as a member of a workplace committee is not personally liable for anything done or omitted to be done by them in good faith while carrying out their duties or functions. Number of members 205.044 (1) A workplace committee consists of any number of individuals that may be agreed to by the operator and the employees at the workplace or the unions representing them. Selection of members (2) The operator shall select no more than half of the members of a workplace committee from among employees at the workplace, at least one of whom shall be a representative of the operator. The other members, who represent the employees, shall be selected by the employees, or the unions representing them, from among employees at the workplace who do not exercise managerial functions. Meetings (3) A workplace committee shall meet at least once every month, or more frequently if the Chief Safety Officer requires it. Time off work (4) An employee who is a member of a workplace committee is entitled to any time off from work that is necessary to enable them to fulfil their duties and functions as a member of the committee, including time off to take training. That time off is considered to be work time for which the employee shall be paid the same wages and granted the same benefits that the employee would have received had they worked for that time. Rules of procedure (5) A workplace committee may establish its own rules of procedure, but in establishing those rules it shall comply with any requirements that are prescribed. Co-chairpersons (6) A workplace committee is to be cochaired by two of its members, one chosen by members that have been selected by employees, or unions representing them, and the other chosen by members that have been selected by the operator. Resolution of disagreements (7) If there is disagreement as to the size of a workplace committee, the selection of members or any other matter that prevents or impairs the proper functioning of the committee, the Chief Safety Officer shall determine the matter and 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss provide those concerned with a written determination. A determination by the Chief Safety Officer is final and binding and not subject to review or appeal. Occupational health and safety coordinator Duties of coordinator 205.045 (1) If an operator establishes a workplace for six months or less, the operator shall — unless there is already an occupational health and safety committee for the workplace that meets the requirements of subsections 205.044(1), (2) and (6) — designate an employee at that workplace who has been approved by the Chief Safety Officer to act as an occupational health and safety coordinator in respect of that workplace. (2) The coordinator shall (a) receive, consider, investigate if necessary, and promptly dispose of matters and complaints related to occupational health and safety; (b) assist their employer in carrying out the employer’s duties under paragraph 205.022(f); (c) maintain records in a form and manner approved by the Chief Safety Officer, and provide a copy of those records, on request, to a health and safety officer, or to any person within a class of persons that is prescribed; and (d) perform any other duties that are assigned to them by the Chief Safety Officer. Recommendations Duties of operator (3) The coordinator may make recommendations, for the improvement of occupational health and safety, to the operator and the employers and employees at the workplace and to any supplier, owner or provider of services that has duties or functions under this Part. (4) The operator shall (a) ensure that the coordinator is informed of their responsibilities as coordinator under this section; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (b) ensure that the coordinator is provided with the training in health and safety — including any that is prescribed — necessary to enable them to fulfil their duties and functions as coordinator; and (c) make readily available to employees at the workplace, in printed form, the name of the coordinator and the coordinator’s contact information. Duties of operator and employer (5) The operator and the employers at the workplace shall cooperate with the coordinator and facilitate communications between the coordinator and the employees at the workplace. Limitation of liability (6) An individual who serves as a coordinator is not personally liable for anything done or omitted to be done by them in good faith while carrying out their duties or functions. Time off work (7) An employee who is a coordinator is entitled to any time off from work that is necessary to enable them to fulfil their duties and functions as a coordinator, including time off to take training. That time off is considered to be work time for which the employee shall be paid the same wages and granted the same benefits that the employee would have received had they worked for that time. Order to establish special committee — operator 205.046 (1) The Chief Safety Officer may, after consultation with an operator, order the operator to establish a special committee for any of its workplaces for particular purposes related to occupational health and safety. Order to establish special committee — employer (2) The Chief Safety Officer may, after consultation with an employer having control over a workplace, the operator, and the employer’s employees at the workplace or the union representing them, order the employer to establish a special committee for that workplace for particular purposes related to occupational health and safety. Mandate, duties and functions (3) The order shall set out the mandate, duties and functions of the special committee and the responsibilities of the operator or employer, as the case may be. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Time limit (4) The operator or employer, as the case may be, shall establish the special committee within 15 days after the day on which it receives the order. Provisions applicable (5) Paragraphs 205.043(5)(b) and (d) and subsections 205.043(6) and 205.044(1) to (7) apply, with any modifications that the circumstances require, in respect of a special committee. Response to recommendations 205.047 (1) Subject to subsections (4), (6) and (7), an operator or employer who receives recommendations from a committee established for any of the operator’s workplaces or for a workplace under the employer’s control, as the case may be, together with a written request to respond to the recommendations, shall provide a written response within 21 days after the day on which it receives the request. Nature of response (2) The response shall indicate the recommendations being accepted as well as the action, if any, that will be taken and the date by which it will be taken, and the recommendations being rejected, together with the reasons for the rejection. Response delayed — explanation (3) If it is not possible to provide a response within 21 days, the operator or employer, as the case may be, shall within that period provide the committee with a written explanation for the delay and propose a date on which the response will be provided. Revised date for response (4) Unless the committee notifies the operator or employer, as the case may be, that it is not satisfied that the explanation provided or the proposed date is reasonable, the operator or employer shall provide the response by that date. Report of delay (5) If the committee is not satisfied that the explanation provided or the proposed date indicated is reasonable, the committee shall promptly report the matter to an occupational health and safety officer. Confirmation of date (6) If the occupational health and safety officer is satisfied that the explanation provided and the proposed date are reasonable, the officer shall notify the committee, and the operator or employer, as the case may be, that the operator or employer is to provide the response by the C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc date indicated. The operator or employer, as the case may be, shall provide the response by that date. Fixing new date (7) If the occupational health and safety officer is not satisfied that the explanation provided or the proposed date is reasonable, the officer shall determine the date on which the response is to be provided and notify the committee, and the operator or employer, as the case may be, of that date. The operator or employer, as the case may be, shall provide the response by that date. Report regarding response (8) If the committee has not been provided with a response to its recommendations within the period required or if it considers that the response is not satisfactory, it shall inform an occupational health and safety officer of the matter. WORKPLACE MONITORING Observers 205.048 (1) A workplace committee may choose an employee at the workplace to observe (a) the set-up of, or any change to, systems for monitoring conditions at the workplace that affect the health or safety of employees, including systems for taking samples and measurements; and (b) the subsequent monitoring of the conditions referred to in paragraph (a), including the taking of samples and measurements. Observers (2) Every employer who conducts an activity described in paragraph (1)(a) or (b) at the workplace, and the operator if the operator conducts such an activity, shall permit the observer to observe the activity. Exception (3) Subsection (2) does not apply in an emergency situation, or in respect of monitoring referred to in paragraph (1)(b) that is carried out continuously or on a regular and frequent basis. 2013-2014 Notice and access Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (4) When an operator or an employer monitors health and safety conditions at a workplace, the following requirements apply: (a) if an employer is carrying out the monitoring, the employer shall give reasonable notice to the operator to enable the operator to comply with paragraph (b); (b) if an operator is carrying out the monitoring or is notified under paragraph (a), the operator shall give reasonable notice of the commencement of monitoring to all employers at the workplace; (c) the operator or the employer carrying out the monitoring shall give reasonable notice of the commencement of monitoring to the observer, and shall provide the observer with access to the workplace for the purpose of observing the monitoring; and (d) the operator or employer carrying out the monitoring shall, at the request of the observer, explain the monitoring process to the observer. Monitoring by health and safety officers (5) Monitoring may be carried out on the order of a health and safety officer under section 205.073 even if the notices referred to in paragraphs (4)(a) to (c) have not been given. Compensation of employees (6) An employee acting as an observer shall be paid the same wages and granted the same benefits that the employee would have received had they been working. REPORTING OF OCCUPATIONAL HEALTH AND SAFETY CONCERNS Duty to report 205.049 (1) An employee who has reasonable cause to believe that a provision of this Part or of the regulations made under this Part has been contravened or that there is likely to be an accident or injury arising out of, linked to or occurring in the course of employment shall report their concern to their supervisor. Resolve concern (2) The employee and the supervisor shall try to resolve the employee’s concern between themselves as soon as possible. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Notice to employer, etc. (3) If the employee’s concern is not resolved, they may notify their employer, and when so notified the employer shall in turn notify the workplace committee or the coordinator, as the case may be, and the operator. Notice to health and safety officer (4) If the employee’s concern is not resolved after they notify their employer, the employee may notify a health and safety officer. RIGHT TO REFUSE Refusal to perform activity 205.05 (1) Subject to subsection (2), an employee may refuse to perform an activity at a workplace if they have reasonable cause to believe that the performance of the activity constitutes a danger to themselves or another individual. Circumstances when refusal not permitted (2) An employee is not permitted to refuse to perform an activity if the refusal puts the life, health or safety of another individual directly in danger. Report to supervisor (3) An employee who refuses to perform an activity shall immediately report the circumstances of the matter to their supervisor. Action by supervisor (4) The supervisor shall immediately take action to try to resolve the matter. If the supervisor believes that a danger exists, they shall immediately take any action that is necessary to protect any individual from the danger and to inform the workplace committee or the coordinator, as the case may be, the operator and the employee’s employer of the matter. If the supervisor does not believe that a danger exists, they shall so notify the employee. Report to employer, etc. (5) If the employee continues to refuse to perform the activity, they shall immediately notify their employer and the workplace committee or the coordinator, as the case may be, and the employer shall in turn notify the operator and any provider of services that is providing services related to the placement of that employee. Report to occupational health and safety officer (6) Immediately after being notified under subsection (5), the operator shall notify an occupational health and safety officer of the continued refusal of the employee to perform the activity and of any remedial action taken. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Recommendations of committee or coordinator (7) The workplace committee or the coordinator, as the case may be, may make any recommendations that they consider appropriate to the employee, the employee’s employer, the operator and any provider of services that is providing services related to the placement of that employee. Enquiry and decision (8) The occupational health and safety officer shall, if the employee continues to refuse to perform the activity, enquire into the matter, taking into account the recommendations, if any, made by the workplace committee or the coordinator. The officer shall give to the employee, the employee’s employer, the operator and any provider of services that is providing services related to the placement of that employee, and to the workplace committee or the coordinator, as the case may be, a written notification of their decision on the matter. Dangerous situation — order (9) If the occupational health and safety officer decides that the performance of the activity constitutes a danger to the employee or another individual, the officer shall make any order under subsection 205.093(1) or (2) that the officer considers appropriate, and the employee may continue to refuse to perform the activity until the order is complied with or until it is varied or revoked under this Part. No right to refuse (10) If the occupational health and safety officer decides that the performance of the activity does not constitute a danger to the employee or another individual, or that the refusal puts the life, health or safety of another individual directly in danger, the employee is not entitled under this section to continue to refuse to perform the activity. Opportunity to explain reasons for refusal 205.051 (1) An employee who refuses under section 205.05 to perform an activity may accompany an occupational health and safety officer when the officer is enquiring into the matter under subsection 205.05(8), for the purpose of explaining the reasons for the employee’s refusal. Compensation of employee (2) An employee who, under subsection (1), accompanies an occupational health and safety officer shall, during that time, be paid the same C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc wages and granted the same benefits that the employee would have received if they had not exercised their right to refuse. Assignment of equivalent work 205.052 (1) Subject to any applicable collective agreement or other agreement, if an employee refuses under section 205.05 to perform an activity, the employer may assign reasonably equivalent work to the employee until the employee, by virtue of subsection 205.05(9) or (10), is no longer permitted to refuse to perform the activity. Compensation during assignment (2) If the employee is assigned reasonably equivalent work, the employer, or the provider of services that is providing services related to the placement of the employee, as the case may be, shall pay them the same wages and grant them the same benefits that they would have received had they not refused to perform the activity. Compensation if no assignment (3) If the employee is not assigned reasonably equivalent work, the employer, or the provider of services that is providing services related to the placement of the employee, as the case may be, shall, until the employee, by virtue of subsection 205.05(9) or (10) is no longer permitted to refuse to perform the activity, pay the employee the same wages and grant the employee the same benefits that they would have received had they not refused to perform the activity. No compensation if refusal of equivalent work (4) Subject to any applicable collective agreement or other agreement, if the employee refuses an assignment of reasonably equivalent work, they are not entitled to receive any wages or benefits. Other employees (5) For as long as the employee continues to exercise their right to refuse to perform an activity, another employee shall not be assigned to perform the activity unless the employer has advised that other employee of the refusal, the reasons for the refusal and the right of that other employee to refuse to perform the activity. Repayment (6) Subject to any applicable collective agreement or other agreement, the employer, or the provider of services that is providing services related to the placement of the employee, as the case may be, may require repayment 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss of any wages and benefits received by an employee under subsection (3) if the provincial labour relations board determines in respect of an application made under section 205.063, after all avenues of redress have been exhausted by the employee, that the employee received the wages and benefits knowing that no circumstances existed that would warrant the refusal. Compensation for other employees 205.053 (1) Subject to any applicable collective agreement or other agreement, an employee at a workplace who is affected by a work stoppage arising from a refusal by another employee to perform an activity shall be paid the same wages and granted the same benefits that they would have received had no work stoppage occurred, until work resumes or until they return to their usual point of disembarkation on shore, whichever event occurs first. Equivalent work (2) Subject to any applicable collective agreement or other agreement, an employer may assign reasonably equivalent work to an employee who is affected by a work stoppage at the same wages and benefits that the employee would have received if no work stoppage had occurred. Refusal to be transported 205.054 (1) An employee may refuse to be transported on a passenger craft if they have reasonable cause to believe that being transported on it constitutes a danger to them. Report to operator (2) An employee who refuses to be transported on a passenger craft shall use the contact information provided under paragraph 205.014(1)(b) to immediately report the circumstances of the matter. Notice to Chief Safety Officer or delegate (3) On being notified of a refusal under subsection (2), the operator shall immediately notify the Chief Safety Officer unless the Chief Safety Officer has provided other contact information for the purposes of this subsection, in which case the operator shall use that contact information to make the notification. Notice to passengers (4) For as long as the employee continues to exercise their right to refuse to be transported on the passenger craft, or for any longer period specified by the Chief Safety Officer, the operator shall notify all other employees and other passengers to be transported on the C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc passenger craft, before they are transported, of the refusal, the reasons for the refusal and the right of employees to refuse to be transported. Action by operator (5) The operator shall immediately take action to try to resolve the matter. If the operator believes that the transportation constitutes a danger to the employee, it shall immediately take any remedial action that is necessary and inform the workplace committee established for the workplace to or from which the employee was to be transported, and an occupational health and safety officer, of the matter. If the operator does not believe that the transportation constitutes a danger to the employee, it shall so notify the employee. Report to workplace committee, etc. (6) If the employee continues to refuse to be transported, the operator shall immediately notify the workplace committee, the employee’s employer and an occupational health and safety officer of the continued refusal of the employee to be transported and of any remedial action taken. The employer shall in turn notify any provider of services that is providing services related to the placement of that employee. Recommendations of committee (7) The workplace committee may make any recommendations to the employee and the operator that it considers appropriate. Enquiry and decision (8) The occupational health and safety officer shall, if the employee continues to refuse to be transported, enquire into the matter, taking into account any recommendations made by the workplace committee. The occupational health and safety officer shall decide whether the transportation constitutes a danger to the employee, and shall give to the employee, the employee’s employer, the operator and the workplace committee a written notification of the decision. The employer shall in turn notify any provider of services that is providing services related to the placement of that employee. Dangerous situation — order (9) If the occupational health and safety officer decides that the transportation constitutes a danger to the employee, the officer shall make any order under subsection 205.093(1) or (2) that they consider appropriate, and an employee 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss may continue to refuse to be transported until the order is complied with or until it is varied or revoked under this Part. No right to refuse (10) If the occupational health and safety officer decides that the transportation does not constitute a danger to the employee, the employee is not entitled to continue to refuse to be transported. Assignment of equivalent work 205.055 (1) Subject to any applicable collective agreement or other agreement, if an employee refuses under section 205.054 to be transported, the employer may assign reasonably equivalent work to the employee until the employee, by virtue of subsection 205.054(9) or (10), is no longer permitted to refuse to be transported. Compensation during assignment (2) If an employee is assigned reasonably equivalent work, the employer or the provider of services that is providing services related to the placement of the employee, as the case may be, shall pay the employee the same wages and grant the employee the same benefits that they would have received had they not refused to be transported. Compensation if no assignment (3) If an employee has not been assigned reasonably equivalent work, the employer or the provider of services that is providing services related to the placement of the employee, as the case may be, shall, until the employee, by virtue of subsection 205.054(9) or (10), is no longer permitted to refuse to be transported, pay the employee the same wages and grant the employee the same benefits that they would have received had they not refused to be transported. No compensation if refusal of equivalent work (4) Subject to any applicable collective agreement or other agreement, if an employee refuses an assignment of reasonably equivalent work, the employee is not entitled to receive any wages or benefits. Repayment (5) Subject to any applicable collective agreement or other agreement, the employer, or the provider of services that is providing services related to the placement of the employee, as the case may be, may require repayment of any wages and benefits received by an employee under subsection (3) if the provincial C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc labour relations board determines in respect of an application made under section 205.063, after all avenues of redress have been exhausted by the employee, that the employee received the wages and benefits knowing that no circumstances existed that would warrant the refusal. PREGNANT OR NURSING EMPLOYEES Cessation of functions 205.056 (1) Without prejudice to the rights conferred by section 205.05 and subject to this section, an employee who is pregnant or nursing may cease to perform her job if she believes that, by reason of the pregnancy or nursing, continuing any of the functions connected with her regular work may pose a risk to her health or to that of her foetus or child. Notification (2) On being informed of the cessation, the employer, with the written consent of the employee, shall notify the workplace committee established for the employee’s workplace or the coordinator, as the case may be. Medical certificate (3) The employee shall provide to her employer, and any provider of services that is providing services related to her placement, as soon as possible, a certificate of a medical practitioner of her choice who is entitled to practise medicine under the laws of a province (a) certifying that continuing any of the functions connected with her regular work poses a risk to her health or to that of her foetus or child and indicating the expected duration of the risk and the activities or conditions to avoid in order to eliminate the risk; or (b) certifying that continuing the functions connected with her regular work does not pose a risk to her health or to that of her foetus or child. Provision no longer applicable (4) Without prejudice to any other right conferred by this Part, by a collective agreement, by another agreement or by any terms and conditions of employment, once the medical practitioner has established that there is a risk as described in subsection (1), the employee is no longer permitted to cease to perform her job under that subsection. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Employer may reassign (5) For the period during which the employee does not perform her job under subsection (1), the employer may, in consultation with the employee, reassign her to another job that would not pose a risk to her health or to that of her foetus or child. Status of employee (6) Whether or not the employee has been reassigned to another job, she is deemed to continue to hold the job that she held at the time she ceased to perform her job and is to continue to receive the wages and benefits that are attached to that job for the period during which she does not perform the job. Reassignment and job modification 205.057 (1) An employee who is pregnant or nursing may, during the period from the beginning of the pregnancy to the end of the twenty-fourth week following the birth, request that the employer modify the functions connected with her regular work or reassign her to another job if, by reason of the pregnancy or nursing, continuing any of those functions may pose a risk to her health or to that of her foetus or child. Medical certificate (2) The employee’s request shall be accompanied by a certificate described in paragraph 205.056(3)(a). Employer’s obligations 205.058 (1) An employer to whom a request has been made under subsection 205.057(1) shall examine the request in consultation with the employee and, if feasible, shall modify the functions connected with her regular work or shall reassign her. The employer shall notify any provider of services that is providing services related to the placement of that employee that the request has been made. Rights of employee (2) An employee who has made a request under subsection 205.057(1) is entitled to continue in her current job while the employer examines her request, but, if the risk posed by continuing any of the functions connected with her regular work so requires, she is entitled to and shall be granted a leave of absence with the same wages and benefits — payable by the employer or any provider of services that is providing services related to the placement of C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc that employee, as the case may be — that she would have received had she not been on leave of absence until the employer (a) modifies the functions connected with her regular work or reassigns her; or (b) informs her in writing that it is not feasible to modify the functions connected with her regular work or to reassign her. Onus of proof (3) The onus is on the employer to show that a modification of the functions connected with the employee’s regular work or a reassignment that would avoid the activities or conditions indicated in the medical certificate is not feasible. Employee to be informed (4) If the employer concludes that a modification of the functions connected with the employee’s regular work or a reassignment that would avoid the activities or conditions indicated in the medical certificate is not feasible, the employer shall so inform her in writing. Status of employee (5) If the functions connected with the employee’s regular work are modified or the employee is reassigned, the employee is deemed to continue to hold the job that she held at the time of making the request under subsection 205.057(1), and shall continue to receive the wages and benefits that are attached to that job. Employee’s right to leave (6) An employee referred to in subsection (4) is entitled to and shall be granted a leave of absence for the duration of the risk as indicated in the medical certificate. REPRISALS AND COMPLAINTS Definition of “reprisal action” 205.059 (1) In this section and in sections 205.06 and 205.062, “reprisal action” means an action that (a) adversely affects an employee with respect to their terms or conditions of employment or any opportunity for employment or promotion, including dismissal, layoff, suspension, demotion, transfer of job or location, discontinuation or elimination of the job, change in hours of work, reduction in 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss wages or benefits, coercion, intimidation or the imposition of any disciplinary sanction, reprimand or other penalty; and (b) is taken, in whole or in part, because the employee has acted in accordance with the provisions of this Part or of the regulations made under this Part or with a decision or order made under any of those provisions or has taken steps to ensure that those provisions are complied with. Prohibition (2) No operator, employer, provider of services or union shall take, or threaten to take, reprisal action against an employee. No action against employee (3) Without limiting the generality of subsection (2), actions referred to in paragraph (1)(a) cannot be taken against an employee for (a) seeking to establish a committee, participating in the establishment or work of a committee or acting as a member of a committee or as a coordinator; (b) acting as an observer under section 205.048; (c) making a report under section 205.049; (d) refusing to perform an activity under section 205.05, refusing to be transported under section 205.054 or ceasing to perform a job under section 205.056; (e) requesting the employer under section 205.057 to modify the functions connected with the employee’s regular work or to reassign the employee; (f) seeking access to information to which the employee is entitled under this Part; (g) testifying in any proceeding or inquiry under this Part; or (h) giving information in accordance with the provisions of this Part or of the regulations made under this Part or with a decision or order made under any of those provisions to a committee, a coordinator, a health and safety officer or any other person having duties or functions under this Part, or under Part III as it relates to safety. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Disciplinary action (4) Despite paragraph (3)(d), any action referred to in paragraph (1)(a) may be taken against an employee who has exercised rights under section 205.05 or 205.054 after all avenues of redress have been exhausted by the employee, if the operator, employer, provider of services or union taking the action can demonstrate that the employee has wilfully abused those rights. Reasons (5) The operator, employer, provider of services or union shall provide the employee with written reasons for any action taken under subsection (4) within 15 days after the day on which a request is received from the employee to do so. Application by employee for decision 205.06 (1) An employee may, either personally or through a representative, apply to the provincial labour relations board for a decision as to whether (a) an employer or provider of services has failed to pay wages or grant benefits to the employee that are required under subsection 205.019(2), 205.044(4), 205.045(7), 205.048(6), 205.051(2), 205.052(2) or (3), 205.053(1) or (2), 205.055(2) or (3), 205.056(6) or 205.058(2) or (5); or (b) a person or organization has taken or threatened to take reprisal action against the employee contrary to subsection 205.059(2). Time limit (2) The application shall be made within 90 days after the day on which the grounds for the application became known or ought to have become known to the employee. Burden of proof (3) In a proceeding before the provincial labour relations board in respect of an allegation that reprisal action referred to in paragraph (1)(b) has been taken or threatened, the burden of proving that no such reprisal action has been taken or threatened is on the person or organization against whom the allegation is made. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Conduct of proceeding (4) The rules of practice and procedure that apply to applications for the determination of a matter made under the Labour Relations Act, R.S.N.L. 1990, c. L-1, as amended from time to time (in this section and in sections 205.063, 205.1 and 205.103 referred to as the “Provincial Labour Relations Act”) apply to applications made under subsection (1). Costs (5) The costs incurred by the provincial labour relations board in respect of an application made under subsection (1), including the remuneration of its members, shall be paid by the Board as defined in section 2. Powers, privileges and immunities (6) The provincial labour relations board and each of its members has the powers, privileges and immunities granted by the Provincial Labour Relations Act. Non-application of Federal Courts Act (7) For the purposes of the Federal Courts Act, the provincial labour relations board, when exercising jurisdiction or powers under this section, is not a federal board, commission or other tribunal as defined in subsection 2(1) of that Act. Grievance under collective agreement (8) An employee who is aggrieved by a subject-matter described in paragraph (1)(a) or (b) should, if the employee is bound by a collective agreement that provides for final and binding arbitration of grievances in respect of the subject-matter, present a grievance under the agreement. Exercise of rights (9) An employee who exercises their right within the time permitted under the collective agreement is not permitted to make an application under subsection (1) in respect of the same subject-matter unless it is determined that the arbitrator does not have jurisdiction to hear the grievance. In that case, the employee may, within 90 days after the day on which a final determination is made that the arbitrator does not have jurisdiction, make an application under that subsection. Notice of decision 205.061 If the provincial labour relations board dismisses an application made under subsection 205.06(1) it shall immediately give notice of the decision to the applicant, the Chief Safety Officer and the operator, as well as to the C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc employer, provider of services, person or organization that is the subject of the application. Order to pay wages or grant benefits 205.062 (1) If the provincial labour relations board decides that an employer or a provider of services that is providing services related to the placement of an employee has failed to pay wages or grant benefits to the employee that are required under this Part, it may order the employer or provider of services, as the case may be, subject to any terms and conditions that it considers appropriate, (a) to pay those wages or grant those benefits; and (b) to take any other measure necessary to remedy the matter. Order in case of reprisal action (2) If the provincial labour relations board decides that a person or organization has taken reprisal action contrary to subsection 205.059(2), it may, subject to any terms and conditions that it considers appropriate, order (a) the reinstatement of an employee by an employer on the same terms and conditions under which the employee was employed immediately before the reprisal action; (b) the payment or the granting to an employee, by the person or organization, of any wages or benefits that the employee would have been entitled to but for the reprisal action; (c) the removal of any reprimand or other references to the matter from the records of any person or organization; (d) the reinstatement of an employee to a union if the employee has been expelled by the union; and (e) the taking by the person or organization of any other measure necessary to remedy the matter. Order in case of threat of reprisal action (3) If the provincial labour relations board decides that a person or organization has threatened to take reprisal action contrary to subsection 205.059(2), it shall order the person or organization not to take that action. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Copy of order to Chief Safety Officer (4) The provincial labour relations board shall, immediately after making an order under this section, give a copy of it to the Chief Safety Officer. Order to specify breach (5) An order made under this section shall specify the provisions of this Part or of the regulations made under this Part that have not been complied with or the nature of any reprisal action taken or threatened to be taken contrary to subsection 205.059(2), as the case may be. Application by employer or provider of services 205.063 (1) An employer or a provider of services may apply in writing to the provincial labour relations board for a determination as to whether (a) an employee has received wages and benefits under subsection 205.052(3) knowing that no circumstances existed that would warrant the employee’s refusal, under section 205.05, to perform an activity; or (b) an employee has received wages and benefits under subsection 205.055(3) knowing that no circumstances existed that would warrant the employee’s refusal, under section 205.054, to be transported. Time limit (2) The application shall be made within 30 days after all avenues of redress have been exhausted by the employee. Burden of proof (3) The burden of proving that no circumstances existed that would warrant the refusal by the employee is on the employer or the provider of services. Conduct of proceeding (4) The rules of practice and procedure that apply to applications for the determination of a matter made under the Provincial Labour Relations Act apply to applications made under subsection (1). Costs (5) The costs incurred by the provincial labour relations board in respect of an application made under subsection (1), including the remuneration of its members, shall be paid by the Board as defined in section 2. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Powers, privileges and immunities (6) The provincial labour relations board and each of its members has the powers, privileges and immunities granted by the Provincial Labour Relations Act. Non-application of Federal Courts Act (7) For the purposes of the Federal Courts Act, the provincial labour relations board, when exercising jurisdiction or powers under this section, is not a federal board, commission or other tribunal as defined in subsection 2(1) of that Act. Notice of decision 205.064 If the provincial labour relations board dismisses an application made under subsection 205.063(1), it shall immediately give notice of the decision to the applicant, the Chief Safety Officer and the operator, as well as to the employee who is the subject of the application. Notice of decision 205.065 If the provincial labour relations board determines that an employee has received wages and benefits under subsection 205.052(3) or 205.055(3) knowing that no circumstances existed that would warrant the refusal by the employee under section 205.05 to perform an activity, or the refusal by the employee under section 205.054 to be transported, as the case may be, it shall immediately give notice of the decision to the applicant, the Chief Safety Officer and the operator, as well as to the employee who is the subject of the application. ACTIVITIES OF BOARD Research, studies and programs 205.066 (1) The Board may, for the purposes of this Part, (a) undertake research into the causes of and the means of preventing or reducing occupational injury and illness; (b) cause studies to be made into occupational health and safety; (c) publish the results of the research or studies; (d) compile, prepare and disseminate information related to occupational health and safety obtained from the research and studies; (e) implement programs to prevent or reduce occupational injury and illness; and 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (f) implement — in accordance with the regulations, if any — programs for medical monitoring and examination related to occupational health and safety, request any employer to do so or appoint any medical practitioner qualified in occupational medicine to do so. Consent for medical monitoring or examination (2) For the purposes of paragraph (1)(f), medical monitoring or examination of an employee may be conducted only with the employee’s written consent. Cooperation with governments, etc. (3) The Board may carry out the activities described in paragraphs (1)(a), (e) and (f) in conjunction with any department or agency of the Government of Canada, the government of any province or a foreign government, or with any other organization that carries out similar activities. Guidelines and interpretation notes 205.067 (1) The Board may issue and publish, in any manner that it considers appropriate, guidelines and interpretation notes with respect to the application and administration of this Part. Not statutory instruments (2) The guidelines and interpretation notes are not statutory instruments for the purposes of the Statutory Instruments Act. AUTHORIZATION Recommendation of Chief Safety Officer 205.068 (1) On receipt under subsection 138(3.1) of an application for an authorization, or to amend an authorization, the Chief Safety Officer shall (a) consider the potential impact of the work or activity to be authorized on the health and safety of employees engaged in the work or activity; and (b) make a written recommendation to the Board on the matters considered. Board to take recommendation into account (2) In deciding whether to issue or amend an authorization, the Board shall take into account the recommendation of the Chief Safety Officer. Authorization — occupational health and safety (3) In addition to any requirement or approval determined by the Board under Part III to which an authorization is subject, the authorization is also subject to any requirements and approvals, not inconsistent with the provisions C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc of this Act or the regulations, that the Board determines relate to occupational health and safety. SUBSTITUTIONS Powers of Chief Safety Officer — workplace 205.069 (1) The Chief Safety Officer may, on application, permit the use at a workplace, for a specified time and subject to specified conditions, of specified equipment, methods, measures, standards or other things, in lieu of any required by regulations made under this Part, if he or she is satisfied that protection of the health and safety of employees at the workplace would not be diminished and the granting of the permission is not otherwise prohibited by regulation. No contravention (2) The regulations are not considered to be contravened if there is compliance with a permission under subsection (1). Application (3) The application shall (a) be in a form acceptable to the Chief Safety Officer; (b) include information with respect to the consequences to health and safety that might reasonably be anticipated if the permission is granted; and (c) be accompanied by technical information sufficient to enable the Chief Safety Officer to make a decision on the application. Public notice (4) On receipt of the application, the Chief Safety Officer shall make it available to the public in a manner that he or she considers advisable, together with a notice that submissions may be made to him or her for a period of 30 days — or any shorter period fixed by him or her with the agreement of the applicable workplace committee — after the day on which the application has been made available. Notice at workplace (5) If the application is made in respect of an existing workplace, the applicant shall give a copy of the application to the operator. An operator shall, immediately after it receives or makes an application relating to an existing workplace 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (a) post a copy of it in printed form in a prominent place at the workplace; and (b) provide a copy to any committee established for that workplace and to any union representing employees within the offshore area. Decision (6) The Chief Safety Officer shall, as soon as possible after the end of the period referred to in subsection (4), inform, in a manner that he or she considers advisable, the applicant, the operator and the public of the decision made on the application. Reconsideration of decision (7) The Chief Safety Officer may, on his or her own initiative or on application by the applicant for the permission under subsection (1), reconsider, confirm, vary, revoke or suspend a decision made on the application at any time if information is made available that, had it been known when the decision was made, would reasonably be expected to have resulted in a different decision from the one made at that time. In that case, subsections (1) to (6) apply with the necessary modifications. Powers of Chief Safety Officer — passenger craft 205.07 (1) The Chief Safety Officer may, on application by an operator, permit the use on a passenger craft, or the use in respect of employees or other passengers being transported on a passenger craft, for a specified time and subject to specified conditions, of specified equipment, methods, measures, standards or other things, in lieu of any required by regulations made under this Part, if the granting of the permission is not otherwise prohibited by regulation made under this Part and if he or she is satisfied that protection of the health and safety of the employees or other passengers being transported would not be diminished. No contravention (2) The regulations are not considered to be contravened if there is compliance with a permission under subsection (1). Application (3) The application shall (a) be in a form acceptable to the Chief Safety Officer; (b) include information with respect to the consequences to health and safety that might reasonably be anticipated if the permission is granted; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (c) be accompanied by technical information sufficient to enable the Chief Safety Officer to make a decision on the application; and (d) be accompanied by documentation issued by the Minister of Transport indicating that if the permission is granted, it would not contravene any Act or law that applies to the operation of a passenger craft. Public notice (4) On receipt of the application, the Chief Safety Officer shall make it available to the public in a manner that he or she considers advisable, together with a notice that submissions may be made to him or her for a period of 30 days — or any shorter period fixed by him or her with the agreement of each workplace committee established by the operator — after the day on which the application has been made available. Notice at workplace (5) An operator shall, immediately after it makes an application, post a copy of it in printed form in a prominent place at each of its workplaces, and provide a copy to any committee established for that workplace. Decision (6) The Chief Safety Officer shall, as soon as possible after the end of the period referred to in subsection (4), inform, in a manner that he or she considers advisable, the operator and the public of the decision made on the application. Reconsideration of decision (7) The Chief Safety Officer may, on his or her own initiative or on application by the operator who requested a permission under subsection (1), reconsider, confirm, vary, revoke or suspend a decision made on the application at any time when information is made available that, had it been known when the decision was made, would reasonably be expected to have resulted in a different decision from the one made at that time. In that case, subsections (1) to (6) apply with the necessary modifications. ADMINISTRATION AND ENFORCEMENT Occupational health and safety officers 205.071 (1) Subject to subsection (3), the Federal Minister shall, within 30 days after the day on which the Minister is notified that the Provincial Minister has designated an individual as an occupational health and safety officer under the Provincial Act, designate that 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss individual as an occupational health and safety officer for the purposes of the administration and enforcement of this Part. Notice of designation (2) The Federal Minister shall, without delay after making the designation, notify the Provincial Minister in writing that the designation has been made and provide a copy to the Board. Restriction (3) The Federal Minister shall not designate an individual if he or she is not satisfied that the individual is qualified to exercise the powers and carry out the duties and functions of an occupational health and safety officer under this Part. If an individual is not designated, the Federal Minister shall without delay notify the Provincial Minister of it in writing and provide a copy to the Board. Limitation (4) No individual may be designated under subsection (1) unless they have been recommended to the Provincial Minister by the Board. Indemnification (5) An individual designated under subsection (1) who is not an employee of the Board is deemed to be an officer for the purposes of section 16. Certificate to be produced (6) An individual designated under subsection (1) shall be provided with a certificate of designation, and, on entering any place under the authority of this Part shall, if so requested, produce the certificate to the person in charge of the place. Special officers 205.072 (1) If the Provincial Minister is satisfied that the circumstances described in paragraphs (a) and (b) exist and he or she appoints an individual as a special officer under the Provincial Act in relation to a matter connected to the risk described in paragraph (a), the Federal Minister may, after being advised of that appointment, and subject to subsection (2), designate that individual as a special officer for the purposes of the administration and enforcement of this Part in relation to the same matter: (a) there are reasonable grounds to believe that action by a special officer is required to avoid a serious risk to the health and safety of employees in the offshore area within the near future; and C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (b) the risk cannot be avoided through the exercise of powers conferred under subsection 42(1.1) or section 205.119 or 205.12. Restriction (2) The Federal Minister may designate the individual only if he or she, after consulting with the Minister of Labour, is satisfied that the circumstances described in paragraphs (1)(a) and (b) exist and that the individual is qualified to exercise the powers and carry out the duties and functions of a special officer under this Part. Notice of designation (3) The Federal Minister shall, without delay after making a designation, notify the Provincial Minister in writing that the designation has been made and provide a copy to the Board. Certificate to be produced (4) The individual shall be provided with a certificate of designation and, on entering any place under the authority of this Part, shall, if so requested, produce the certificate to the person in charge of the place. No liability (5) No action lies against the Board for anything done or omitted to be done by an individual designated under subsection (1) while carrying out their duties or functions, or by any person in the course of assisting such an individual. Orders for verifying compliance 205.073 (1) A health and safety officer may, for the purpose of verifying compliance with this Part, order an operator, employer, employee, supervisor, interest holder, owner, provider of services or supplier (a) to do, in a place that is used for any work or activity for which an authorization has been issued, including a passenger craft or an aircraft or vessel that has been used or is intended to be used as a passenger craft, any of the following: (i) inspect anything, (ii) pose questions or conduct tests or monitoring, and (iii) take photographs or measurements or make recordings or drawings; (b) to accompany or assist the officer while the officer is in a place described in paragraph (a); 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (c) to produce a document or another thing that is in their possession or control, or to prepare and produce a document based on data or documents that are in their possession or control, in the form and manner that the officer may specify; (d) to provide, to the best of their knowledge, information relating to any matter to which this Part applies, or to prepare and produce a document based on that information, in the form and manner that the officer may specify; (e) to ensure that all or part of a place described in paragraph (a), or anything located in the place, that is under their control, not be disturbed for a reasonable period pending the exercise of any powers under this section; and (f) to remove anything from a place described in paragraph (a) and to provide it to the officer, in the manner specified by the officer, for examination, testing or copying. Orders for verifying compliance (2) A health and safety officer may, for the purpose of verifying compliance with this Part, order any person in charge of a place, other than a person in charge of a place referred to in paragraph (1)(a), in which the officer has reasonable grounds to believe that there is anything to which this Part applies (a) to inspect anything in the place; (b) to pose questions, or conduct tests or monitoring, in the place; (c) to take photographs or measurements, or make recordings or drawings, in the place; (d) to accompany or assist the officer while the officer is in the place; (e) to produce a document or another thing that is in their possession or control, or to prepare and produce a document based on C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc data or documents that are in their possession or control, in the form and manner that the officer may specify; (f) to provide, to the best of their knowledge, information relating to any matter to which this Part applies, or to prepare and produce a document based on that information, in the form and manner that the officer may specify; (g) to ensure that all or part of the place, or anything located in the place, that is under their control, not be disturbed for a reasonable period pending the exercise of any powers under this section; and (h) to remove anything from the place and to provide it to the officer, in the manner specified by the officer, for examination, testing or copying. Powers on entry (3) A health and safety officer may, for the purpose of verifying compliance with this Part and subject to section 205.075, enter a place that is used for any work or activity for which an authorization has been issued, including a passenger craft or an aircraft or vessel that has been used or is intended to be used as a passenger craft, or any other place in which the officer has reasonable grounds to believe that there is anything to which this Part applies, and may for that purpose (a) inspect anything in the place; (b) pose questions, or conduct tests or monitoring, in the place; (c) take samples from the place, or cause them to be taken, for examination or testing, and dispose of those samples; (d) remove anything from the place, or cause it to be removed, for examination, testing or copying; (e) while at the place, take or cause to be taken photographs or measurements, make or cause to be made recordings or drawings or use systems in the place that capture images or cause them to be used; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (f) use any computer system in the place, or cause it to be used, to examine data contained in or available to it; (g) prepare a document, or cause one to be prepared, based on data contained in or available to the computer system; (h) use any copying equipment in the place, or cause it to be used, to make copies; (i) be accompanied while in the place by any individual, or be assisted while in the place by any person, that the officer considers necessary; and (j) meet in private with any individual in the place, with the agreement of that individual. Clarification (4) For greater certainty, a health and safety officer who has entered a place under subsection (3) may order any individual in the place to do anything described in paragraphs (1)(a) to (f) or (2)(a) to (h), as the case may be. Return of things removed (5) Anything removed under paragraph (1)(f), (2)(h) or (3)(d) for examination, testing or copying shall, if requested by the person from whom it was removed, be returned to that person after the examination, testing or copying is completed, unless it is required for the purpose of a prosecution under this Part. Reports to be provided to operator 205.074 (1) A health and safety officer shall provide to an operator written reports respecting anything inspected, tested or monitored at any of its workplaces by, or on the order of, the officer for the purpose of verifying compliance with this Part. Reports to be provided to employer (2) A health and safety officer shall provide to each employer at a workplace written reports respecting anything inspected, tested or monitored at the workplace by, or on the order of, the officer for the purpose of verifying compliance with this Part that relate to the health and safety of the employer’s employees. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Editing of report — trade secrets (3) If a report contains a trade secret, the health and safety officer may edit the report to protect the trade secret. Editing of report — medical and other information (4) If a report contains information relating to the medical history of an identifiable individual or other prescribed information relating to an identifiable individual, the health and safety officer shall edit the report to protect that information before providing it to an operator or employer, unless the individual to whom the information relates consents in writing to the disclosure of the information to the operator or employer. Entering living quarters 205.075 (1) If the place referred to in subsection 205.073(3) is living quarters, a health and safety officer is not authorized to enter those quarters without the consent of the occupant except (a) to execute a warrant issued under subsection (4); (b) to verify that any lifesaving equipment that is prescribed is readily available and in good condition; or (c) to verify that those quarters, if on a marine installation or structure, are in a structurally sound condition sufficient to ensure the health and safety of employees. Notice (2) The officer shall provide reasonable notice to the occupant before entering living quarters under paragraph (1)(b) or (c). Exception (3) Despite paragraphs (1)(b) and (c), any locker in the living quarters that is fitted with a locking device and that is assigned to the occupant shall not be opened by the officer without the occupant’s consent except under the authority of a warrant issued under subsection (4). Authority to issue warrant (4) On ex parte application, a justice of the peace may issue a warrant authorizing a health and safety officer who is named in it to enter living quarters subject to any conditions specified in the warrant if the justice is satisfied by information on oath that 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (a) the living quarters are a place referred to in subsection 205.073(3); (b) entry to the living quarters is necessary to verify compliance with this Part; and (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused or that consent to entry cannot be obtained from the occupant. Authority to open locker (5) The warrant may also authorize a locker described in subsection (3) to be opened, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that (a) it is necessary to open the locker to verify compliance with this Part; and (b) the occupant to whom it is assigned refused to allow it to be opened or there are reasonable grounds to believe that the occupant to whom it is assigned will refuse to allow it to be opened or that consent to opening it cannot be obtained from that occupant. Use of force (6) The health and safety officer who executes a warrant issued under subsection (4) shall not use force unless the use of force has been specifically authorized in the warrant. Telewarrant provisions to apply (7) A warrant may be issued under this section by telephone or other means of telecommunication on information submitted by a health and safety officer by one of those means, and section 487.1 of the Criminal Code applies for that purpose, with any modifications that the circumstances require. Definition of “living quarters” (8) In this section, “living quarters” means sleeping quarters provided for the accommodation of employees on a marine installation or structure or a passenger craft, and any room for the exclusive use of the occupants of those quarters that contains a toilet or a urinal. Assistance to officers 205.076 (1) The operator for, employers, employees and supervisors at, owners of, suppliers or providers of services to, as well as the person in charge of, a place entered by a health and safety officer under subsection 205.073(3) — and the interest holders having C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc an interest, or a share of an interest, in any portion of the offshore area in which the place is located — shall give all assistance that is reasonably required to enable the officer to verify compliance with this Part and shall provide any documents, data or information that is reasonably required for that purpose. Transportation, accommodation and food (2) If the place referred to in subsection 205.073(3) is a workplace, the operator shall provide to the health and safety officer, and to every individual accompanying that officer, free of charge, (a) suitable transportation between the operator’s usual point of embarkation on shore and the workplace, between the workplace and the operator’s usual point of disembarkation on shore, and between workplaces; and (b) suitable accommodation and food at the workplace. False statements or information 205.077 No person shall make a false or misleading statement or provide false or misleading information, in connection with any matter under this Part, to a health and safety officer who is carrying out duties or functions under this Part or to the Chief Safety Officer when he or she is conducting a review under section 205.099. Obstruction 205.078 No person shall obstruct or hinder a health and safety officer who is carrying out duties or functions under this Part or the Chief Safety Officer when he or she is conducting a review under section 205.099. Accompaniment of health and safety officer 205.079 (1) A health and safety officer who is inspecting, testing or monitoring anything in a workplace under subsection 205.073(3) shall give to an employer representative at the workplace, and to a member of the workplace committee who represents employees, an opportunity to accompany the officer when the officer is carrying out those activities. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Employee representative unavailable (2) If no employee representative from the workplace committee is available, the officer may select one or more other employees to accompany them. Unaccompanied examination (3) The officer may carry out the activities without being accompanied by an employer or employee representative if either or both of them are unavailable and the officer considers that it is necessary to proceed immediately with those activities. Consultation with employees (4) If the officer is not accompanied by an employee representative, the officer shall endeavour to consult with a number of employees when carrying out the activities. Compensation of employee (5) An individual who is accompanying or being consulted by an officer under this section shall be paid the same wages and granted the same benefits that the individual would have received had they been working. Authority to issue warrant 205.08 (1) On ex parte application, a justice of the peace may issue a warrant if the justice is satisfied by information on oath that there are reasonable grounds to believe that there is in any place anything that will provide evidence or information relating to the commission of an offence under this Part. Powers under warrant (2) The warrant may authorize a health and safety officer, and any other individual named in the warrant, to at any time enter and search the place and to seize anything specified in the warrant, or do any of the following as specified in it, subject to any conditions that may be specified in it: (a) conduct examinations, tests or monitoring; (b) take samples for examination or testing, and dispose of those samples; or (c) take photographs or measurements, make recordings or drawings, or use systems in the place that capture images. Where warrant not necessary (3) A health and safety officer may exercise the powers described in this section without a warrant if the conditions for obtaining the warrant exist but by reason of exigent circumstances it would not be feasible to obtain one. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Exigent circumstances (4) Exigent circumstances include circumstances in which the delay necessary to obtain the warrant would result in danger to human life or the loss or destruction of evidence. Operation of computer system and copying equipment (5) An individual authorized under this section to search a computer system in a place may (a) use or cause to be used any computer system at the place to search any data contained in or available to the computer system; (b) reproduce or cause to be reproduced any data in the form of a printout or other intelligible output; (c) seize any printout or other output for examination or copying; and (d) use or cause to be used any copying equipment at the place to make copies of the data. Duty of person in charge of place (6) Every person who is in charge of a place in respect of which a search is carried out under this section shall, on presentation of the warrant, permit the individual carrying out the search to do anything described in subsection (5). Transportation, accommodation and food (7) An operator shall provide, free of charge, to an individual who is executing a warrant under this section at any of its workplaces (a) suitable return transportation between the workplace and any location from which transportation services to that workplace are usually provided, and between workplaces; and (b) suitable accommodation and food at the workplace. Telewarrant provisions to apply (8) A warrant may be issued under this section by telephone or other means of telecommunication on information submitted by a health and safety officer by one of those means, and section 487.1 of the Criminal Code applies for that purpose, with any modifications that the circumstances require. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Storage and removal 205.081 (1) A thing seized under this Part may be stored in the place where it was seized or may, at the discretion of a health and safety officer, be removed to any other place for storage. The owner of the thing or the person who is lawfully entitled to possess it shall pay the costs of storage or removal. Perishable things (2) If the thing seized is perishable, a health and safety officer may destroy the thing, or otherwise dispose of it in any manner the officer considers appropriate. Any proceeds realized from its disposition shall be paid to the Receiver General. NON-DISTURBANCE OF SCENE Serious injury or death 205.082 (1) In the case of an incident at a workplace, or involving a passenger craft, that results in serious injury or death, no person shall, unless authorized to do so by a health and safety officer, disturb anything related to the incident except to the extent necessary to (a) attend to any individuals who are injured or killed; (b) prevent further injuries; or (c) prevent damage to or loss of property. Exception — passenger craft (2) If an individual is killed or seriously injured by an incident involving a passenger craft, an individual who is investigating the incident under the Aeronautics Act, the Canada Shipping Act, 2001 or the Canadian Transportation Accident Investigation and Safety Board Act is not required to obtain an authorization under subsection (1). DISCLOSURE OF INFORMATION Provision of information 205.083 No person shall prevent an employee from providing to a health and safety officer or to the Board, or to any person or committee C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc having duties or functions under this Part, information that they may require to carry out their duties or functions. Information not to be disclosed 205.084 Subject to sections 205.087 to 205.089, no person shall — except for the purposes of this Part, for the purposes of a prosecution under this Part, for the purposes of Part III as it relates to safety or for the purposes of a prosecution under Part III that relates to safety — disclose the results of (a) activities carried out by or on the order of a health and safety officer for the purpose of verifying compliance with this Part; or (b) activities carried out under a warrant issued under this Part. Non-disclosure of identity 205.085 Subject to section 205.088, no individual to whom information obtained under this Part is communicated in confidence shall disclose the identity of the individual who provided it except for the purposes of this Part, and no individual who obtains such information in confidence is competent or compellable to disclose the identity of the individual who provided it before any court or other tribunal except by order of the court or tribunal on any terms and conditions that the court or tribunal considers just. Non-disclosure of trade secrets 205.086 (1) Subject to subsections (2) and 205.088(1), trade secrets that become known to a health and safety officer who enters a place under subsection 205.073(3), or to an individual accompanying or a person assisting the officer, are privileged and shall not be disclosed except for the purposes of this Part, or for the purposes of Part III as it relates to safety. Information on hazardous products and materials (2) Information that, under the Hazardous Materials Information Review Act, a person is exempt from disclosing under paragraph 205.022(d) or (e) or under paragraph 13(a) or (b) of the Hazardous Products Act, and that is obtained by a health and safety officer who enters a place under subsection 205.073(3), or by an individual accompanying or a person assisting the officer, is privileged and, despite 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss the Access to Information Act or any other Act or law, shall not be disclosed to any other person except for the purposes of this Part, or for the purposes of Part III as it relates to safety. Secondary release of information (3) Subject to subsection 205.088(2), information disclosed under subsection (1) or (2) shall not be further disclosed by the recipient, except for the purpose for which it was disclosed to them. Disclosure by Chief Safety Officer 205.087 (1) Despite section 119, the Chief Safety Officer may disclose information — other than information relating to the medical history of an identifiable individual or other prescribed information relating to an identifiable individual, an individual’s identity the disclosure of which is restricted under section 205.085 or information the disclosure of which is restricted under section 205.086 — related to occupational health and safety that he or she obtains in his or her capacity as Chief Safety Officer to officials of the federal government, a provincial government or a foreign government, or of an agency of any of those governments, for the purposes of a federal or provincial law or activity or a foreign law, if the Officer is satisfied that disclosure is in the interest of health and safety and the information is disclosed subject to any conditions agreed upon by the Officer and the government or agency. Disclosure by federal government or agency (2) Officials of the federal government or of an agency of the federal government may for the purposes of this Part disclose information related to occupational health and safety — other than information relating to the medical history of an identifiable individual or other prescribed information relating to an identifiable individual — to the Chief Safety Officer, if they are satisfied that disclosure is in the interest of health and safety and it is disclosed subject to any conditions agreed upon by the federal government or agency and the Officer. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Secondary release of information (3) Information disclosed under subsection (1) or (2) shall not be further disclosed by the recipient without the consent in writing of the person who disclosed it to them, unless it is disclosed for the same purposes and subject to the conditions referred to in that subsection. Access to information by governments 205.088 (1) The Federal Minister and the Provincial Minister are entitled to access to any information that is recorded in any form — other than information relating to the medical history of an identifiable individual or information the disclosure of which is restricted under subsection 205.086(2) — if the record is under the control of the Board and the information relates to this Part, and that information shall, on the request of either Minister, be disclosed to that Minister without requiring the consent in writing of the person to whom the information relates. Secondary release of information (2) Information disclosed to either Minister under subsection (1) shall not be further disclosed by that Minister without the consent in writing of the person to whom it relates except for the purposes of this Part or for the purposes of Part III as it relates to safety. Disclosure by Board 205.089 Despite section 119, the Board may, after consulting with the Chief Safety Officer, disclose information under its control that relates to this Part — other than information relating to the medical history of an identifiable individual or other prescribed information relating to an identifiable individual, an individual’s identity the disclosure of which is restricted under section 205.085 or information the disclosure of which is restricted under section 205.086 — if the Board is satisfied that the public interest in making the disclosure clearly outweighs any potential harm resulting from the disclosure. PROCEEDINGS Privilege 205.09 (1) No health and safety officer and no individual who has accompanied or person who has assisted the officer in carrying out the officer’s duties or functions may be required to give testimony in civil or administrative 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss proceedings, other than proceedings under this Part, relating to information obtained in the exercise of the officer’s powers or in the carrying out of the officer’s duties or functions or in accompanying or assisting the officer, except with the written permission of the Board. Non-application of section 205.084 (2) If a person to whom subsection (1) applies is required to give testimony in civil or administrative proceedings for which they have the written permission referred to in that subsection, section 205.084 does not apply to restrict the disclosure of the results described in that section. Privilege (3) No person shall be required to produce or give evidence in any civil or administrative proceeding relating to any information disclosed to them under subsection 205.087(1) or (2) or 205.088(1). No action against health and safety officer 205.091 No action lies against (a) a health and safety officer for anything done or omitted to be done by them in good faith while carrying out their duties or functions under this Part; or (b) an individual accompanying or a person assisting a health and safety officer for anything done or omitted to be done by them in good faith while carrying out their duties or functions under this Part. ORDERS AND DECISIONS Order to terminate contravention 205.092 A health and safety officer who is of the opinion that a provision of this Part or of the regulations made under this Part is being contravened or has recently been contravened by any person may order the person to (a) terminate the contravention within the time that the officer specifies; and (b) take measures specified by the officer, within the period that they specify, to ensure that the contravention does not continue or reoccur. Dangerous situations — order 205.093 (1) If a health and safety officer is of the opinion that the performance of an activity — including the use or operation of any thing or the conditions under which an C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc activity is performed — constitutes a danger to an employee or other individual at a workplace or a passenger on a passenger craft, the officer shall order any person to take measures, immediately or within the period that the officer specifies (a) to correct the hazard or condition, or to alter the activity, that constitutes the danger; or (b) to protect any individual from the danger. Dangerous situations — additional order (2) If a health and safety officer is of the opinion that the measures cannot be taken immediately, the officer may order any person not to use a place, operate a thing or perform an activity to which an order under subsection (1) relates until that order is complied with. Necessary measures (3) Nothing in subsection (2) prevents the doing of anything necessary to comply with the order under subsection (1). Posting notice of danger (4) If a health and safety officer makes an order under subsection (2), the officer shall post or affix or cause to be posted or affixed to or near the place or thing to which the order relates, or in the area in which the activity to which the order relates is performed, a notice in the form, and containing the information, that the officer may specify, and no person shall remove the notice unless they are authorized by a health and safety officer to do so. Cessation of use (5) If a health and safety officer makes an order under subsection (2), the person to whom the order is directed shall cause the use or operation of the place or thing or the performance of the activity to be discontinued, and no individual shall use or operate the place or thing or perform the activity until the order under subsection (1) is complied with. Copy of order 205.094 (1) A health and safety officer shall give a copy of any order they make under section 205.092 or subsection 205.093(1) or (2) to the person to whom it is directed and to the operator to whom the order relates. If a special officer makes the order, they shall give a copy of it to the Chief Safety Officer also. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Copy to affected employee (2) If an occupational health and safety officer makes an order under section 205.092 or subsection 205.093(1) or (2) as a result of being notified under subsection 205.049(4), 205.05(6) or 205.054(6), or decides after being so notified not to make an order, the officer shall, as soon as possible, give a copy of the order, or written notice of the decision, to the employee who made the report under subsection 205.049(1) or who exercised their rights under section 205.05 or 205.054. Confirmation in writing (3) If an order is made orally under section 205.092 or subsection 205.093(1) or (2), it shall be confirmed in writing and a copy given, as soon as possible, to the persons who, under subsections (1) and (2), are required to be given a copy. When order may be made (4) A health and safety officer may make an order under section 205.092 or subsection 205.093(1) or (2) even if the officer is not physically present in the place to which the order refers. Compliance notice 205.095 The person to whom an order under section 205.092 or subsection 205.093(1) or (2) is directed shall, within the period specified in the order, submit to the health and safety officer a notice of compliance describing the extent to which they have complied with the order, unless the officer decides that the notice is not necessary because compliance with the order has been achieved. Priority — special officer 205.096 (1) An order made by a special officer prevails over an order made by an occupational health and safety officer, the Chief Safety Officer, an operational safety officer, a conservation officer or the Chief Conservation Officer, as defined in section 135, to the extent of any inconsistency between the orders. Priority — occupational health and safety officer (2) An order or a decision made by an occupational health and safety officer prevails over an order or a decision made by an operational safety officer, a conservation officer or the Chief Conservation Officer, as defined in section 135, to the extent of any inconsistency between the orders or decisions. C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc POSTING AND PROVIDING OF CERTAIN DOCUMENTS Duty of operator or employer 205.097 (1) Subject to subsections (2) and (3), every operator or employer, as the case may be, shall, as soon as practicable after filing or receiving any of the following documents, post a copy of it in a prominent location at the workplace to which it relates and provide a copy of it to the workplace committee or the coordinator, as the case may be: (a) an order made under section 205.092 or subsection 205.093(1) or (2); (b) a notice of compliance referred to in section 205.095; (c) an application for a review made under subsection 205.098(1) or a decision made under subsection 205.099(1); or (d) an application for a determination made under subsection 205.1(2) or a decision or order made under subsection 205.1(6). Editing of document — trade secrets (2) If any document required to be posted under subsection (1) contains a trade secret, the operator or employer, as the case may be, may, before posting it, edit it to protect that trade secret. If the document is edited, the operator or employer shall obtain the written approval of a health and safety officer for the document as edited before posting it. Editing of document — medical and other information (3) If any document required to be posted under subsection (1) contains information relating to the medical history of an identifiable individual or other prescribed information relating to an identifiable individual, the operator or employer, as the case may be, shall — unless the individual to whom the information relates consents in writing to the information being posted — before posting it, edit it to protect that information, and obtain the written approval of a health and safety officer for the document as edited. Obligation to post satisfied (4) An obligation imposed on an operator or employer under subsection (1) is satisfied if (a) the operator or employer, as the case may be, ensures that the document is posted for the time necessary, which is at least 30 days 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss or any longer period that is prescribed, to enable employees at the workplace to inform themselves of the content; or (b) the operator or employer, as the case may be, provides a copy of the document to each employee at the workplace. REVIEW AND APPEALS Review 205.098 (1) Subject to subsection (2), any person who is, or any union representing employees who are, directly affected by a decision of an occupational health and safety officer under subsection 205.05(10) or 205.054(10), or by an order of an occupational health and safety officer under section 205.092 or subsection 205.093(1) or (2), may apply for a review by the Chief Safety Officer of the decision or order. Exception (2) If the Chief Safety Officer, acting as an occupational health and safety officer, makes a decision under subsection 205.05(10) or 205.054(10) or an order under section 205.092 or subsection 205.093(1) or (2), he or she is not permitted to review those decisions or orders. Time limit (3) An application for a review shall be made in writing to the Chief Safety Officer within 45 days after the date of the decision or order that is the subject of the review being made in writing or, if the decision or order was made orally, of it being confirmed in writing. No stay (4) Unless otherwise ordered by the Chief Safety Officer, an application for review of a decision or an order does not operate as a stay of the decision or order. Decision 205.099 (1) On receiving an application for a review, the Chief Safety Officer shall, in a summary way and without delay, enquire into the circumstances of the decision or order and may confirm, vary or revoke the decision or order. In making his or her enquiry, the Officer may consider new information including, but not limited to, information provided by the applicant. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Review not prevented (2) The Chief Safety Officer is not prevented from conducting a review by reason only that he or she, in the course of carrying out his or her duties and functions under this Part, receives information regarding the matter under review or communicates with any person concerning that matter. Communication of decision (3) The Chief Safety Officer shall provide his or her decision in writing, with reasons, to the applicant, to the operator affected by it and to any person who made representations in relation to the matter under review. Effect of decision (4) A decision of the Chief Safety Officer made under this section that is not appealed is final and binding and not subject to review. Appeal 205.1 (1) Any person who is, or any union representing employees who are, directly affected by any of the following decisions or orders may appeal the decision or order to the provincial labour relations board: (a) an order of a special officer under section 205.092 or subsection 205.093(1) or (2); (b) an order of the Chief Safety Officer referred to in subsection 205.046(1) or (2) or 205.098(2); or (c) a decision of the Chief Safety Officer under subsection 205.099(1). Time limit (2) An appeal shall be made by filing an application for a determination of the matter under the Provincial Labour Relations Act within 45 days after the date of the decision or order that is the subject of the appeal. No stay (3) Unless otherwise ordered by the provincial labour relations board, an appeal of a decision or order does not operate as a stay of the decision or order. Chief Safety Officer (4) The Chief Safety Officer may make representations to the provincial labour relations board in respect of the decision or order being appealed and that board may impose any conditions on the representations that it considers appropriate. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Conduct of appeal (5) The rules of practice and procedure that apply to applications for the determination of a matter made under the Provincial Labour Relations Act apply to appeals made under subsection (1). Decision (6) The provincial labour relations board may revoke, or make an order confirming or varying, the decision or order being appealed, and may make any order that a health and safety officer has the power or duty to make under subsection 205.093(1) or (2) if it is related to the subject-matter of the decision or order being appealed and that board is satisfied that the danger still exists. Costs (7) The costs incurred by the provincial labour relations board in respect of an appeal made under subsection (1), including the remuneration of its members, shall be paid by the Board as defined in section 2. Requirement to give copies to operator, etc. (8) If the provincial labour relations board makes a decision or order under subsection (6), and an employer is required to receive a copy of the decision or order under the Provincial Labour Relations Act, the operator and Chief Safety Officer shall receive a copy of it as well. Powers, privileges and immunities (9) The provincial labour relations board and each of its members has the powers, privileges and immunities granted by the Provincial Labour Relations Act. Cessation of use (10) If the provincial labour relations board makes an order that a health and safety officer has the power or duty to make under subsection 205.093(2) in respect of a place, thing or activity, the person to whom the order is directed shall cause the use or operation of the place or thing or the performance of the activity to be discontinued, and no individual shall use or operate the place or thing or perform the activity until the measures ordered by that board have been taken. Non-application of Federal Courts Act (11) For the purposes of the Federal Courts Act, the provincial labour relations board, when exercising jurisdiction or powers under this C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc section, is not a federal board, commission or other tribunal as defined in subsection 2(1) of that Act. Compensation of employees 205.101 Time spent by an employee attending proceedings under section 205.1 as a party, or as a witness as a result of a summons, is considered to be work time for which the employee shall be paid the same wages and granted the same benefits that the employee would have received had they worked for that time. Non-application of Federal Courts Act 205.102 For the purposes of the Federal Courts Act, neither the Board, the Chief Safety Officer nor a health and safety officer, when exercising or purporting to exercise jurisdiction or powers conferred on them under this Part, is a federal board, commission or other tribunal as defined in subsection 2(1) of that Act. ENFORCEMENT OF ORDERS Supreme Court of Newfoundland and Labrador 205.103 (1) An order made under any of subsections 205.062(1) to (3) or 205.1(6) may, for the purpose of its enforcement, be made an order of the Supreme Court of Newfoundland and Labrador and shall be enforced in the same manner as any order of that Court. Procedure for enforcement (2) To make the order an order of the Supreme Court of Newfoundland and Labrador, the rules of practice and procedure established under the Provincial Labour Relations Act for making any order an order of that Court may be followed. When order rescinded or replaced (3) After an order has been made an order of the Supreme Court of Newfoundland and Labrador, any subsequent order rescinding or replacing the first order has the effect of cancelling the order of the Court, and that subsequent order may be made an order of that Court in the same manner. OFFENCES AND PENALTIES Offences 205.104 (1) Every person is guilty of an offence who (a) contravenes any provision of this Part or of the regulations made under this Part; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (b) makes any false entry or statement in any report, record or other document required by this Part or the regulations made under this Part or by any order made under this Part; (c) destroys, damages or falsifies any report, record or other document required by this Part or the regulations made under this Part or by any order made under this Part; (d) fails to comply with an order of a health and safety officer; (e) fails to comply with a requirement of the Chief Safety Officer under section 205.016 or 205.021; (f) fails to comply with a decision of the Chief Safety Officer under section 205.099; or (g) fails to comply with an order of the provincial labour relations board under subsection 205.1(6). Punishment (2) Every person who is guilty of an offence under subsection (1) is liable (a) on summary conviction, to a fine not exceeding $100,000 or to imprisonment for a term not exceeding one year, or to both; or (b) on conviction on indictment, to a fine not exceeding $1,000,000 or to imprisonment for a term not exceeding five years, or to both. Offence — paragraph (1)(a) (3) Despite paragraph (1)(a), a person who contravenes paragraph 205.013(l) or (m), 205.019(1)(k), 205.035(b) or 205.036(1)(b) is not guilty of an offence unless compliance with that paragraph is necessary to protect occupational health and safety. Selfincrimination (4) No individual shall be excused from recording in accordance with section 205.013 or 205.019 instances of non-compliance and any corrective action taken on the grounds that any information given by them may tend to incriminate them or subject them to any proceeding or penalty, but the information, or any evidence derived from it, may not be used or received to incriminate that individual in any C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc criminal proceeding initiated against them, other than a prosecution under section 132, 136 or 137 of the Criminal Code. Due diligence defence (5) No person shall be found guilty of an offence under subsection (1) if they establish that they exercised due diligence to prevent the commission of the offence. Offence by officers, etc., of corporation 205.105 (1) If a corporation commits an offence under this Part, any of the following individuals who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted: (a) an officer, director or agent of the corporation; and (b) any other individual exercising managerial or supervisory functions in the corporation. Offence by employee or agent (2) In a prosecution for an offence under this Part, it is sufficient proof of the offence to establish that it was committed by an employee or agent of the accused, whether or not the employee or agent is identified or has been prosecuted for the offence. Imprisonment precluded in certain cases 205.106 If an individual is convicted of an offence under this Part on proceedings by way of summary conviction, no imprisonment may be imposed in default of payment of any fine imposed as punishment. Orders of court 205.107 (1) If a person is convicted of an offence under this Part, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, in addition to any other punishment that may be imposed under this Part, make an order that has any or all of the following effects: (a) prohibiting the offender from committing an act or engaging in an activity that may, in the opinion of the court, result in the continuation or repetition of the offence; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (b) directing the offender to take any measures that the court considers appropriate to avoid any harm to health or safety that may result from the act or omission that constituted the offence, or to remedy any harm to health or safety resulting from it; (c) directing the offender, at the offender’s own expense, to publish, in any manner that the court directs, the facts relating to the offence; (d) directing the offender to submit to the Chief Safety Officer, on application by that Officer within three years after the conviction, any information with respect to the offender’s activities that the court considers appropriate in the circumstances; (e) directing the offender to pay to the Board an amount of money that the court considers appropriate for the purpose of conducting research, education and training in occupational health and safety matters; (f) directing the offender to perform community service, subject to any reasonable conditions that may be imposed by the court; (g) directing the offender to post a bond or pay an amount of money into court that the court considers appropriate to ensure that the offender complies with any prohibition, direction, requirement or condition that is specified in the order; and (h) requiring the offender to comply with any conditions that the court considers appropriate in the circumstances for securing the offender’s good conduct and for preventing the offender from repeating the same offence or committing another offence under this Part. Coming into force and duration of order (2) An order made under subsection (1) comes into force on the day on which the order is made or on any other day that the court may determine, but shall not continue in force for more than three years after that day. Publication (3) If an offender does not comply with an order under paragraph (1)(c) requiring the publication of facts relating to the offence, the C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc Chief Safety Officer may publish the facts and recover the costs of publication from the offender. Variation of sanctions 205.108 (1) Subject to subsection (2), if a court has made an order under subsection 205.107(1), the court may, on application by the offender or the Chief Safety Officer, require the offender to appear before it and, after hearing the offender and the Chief Safety Officer, vary the order in one or more of the following ways that the court considers appropriate because of a change in the circumstances of the offender since the order was made: (a) by making changes to any prohibition, direction, requirement or condition that is specified in the order or by extending the time during which the order is to remain in force for any period, not exceeding one year, that the court considers appropriate; or (b) by decreasing the time during which the order is to remain in force or by relieving the offender, either absolutely or partially or for any period that the court considers appropriate, of compliance with any condition that is specified in the order. Notice (2) Before making an order under subsection (1), the court may direct that notice be given to any persons that the court considers to be interested and may hear any of those persons. Subsequent applications with leave 205.109 If an application made under subsection 205.108(1) in relation to an offender has been heard by a court, no other application may be made under that section in relation to the offender except with leave of the court. Recovery of fines and amounts 205.11 If a person is convicted of an offence under this Part and a fine that is imposed is not paid when required or if a court orders an offender to pay an amount under subsection 205.107(1) or 205.108(1), the prosecutor may, by filing the conviction or order, as the case may be, enter as a judgment the amount of the fine or the amount ordered to be paid, and costs, if any, in the Supreme Court of Newfoundland and Labrador, and the judgment is enforceable against the person in the same manner as if it were a judgment rendered against them in that Court in civil proceedings. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Order to comply 205.111 If a person is guilty of an offence under this Part, a court may, in addition to any other penalty it may impose, order that person to comply with the provisions of this Part or the regulation or order for the contravention of which that person has been convicted. Continuing offences 205.112 If an offence under this Part is committed on more than one day or is continued for more than one day, it constitutes a separate offence for each day on which it is committed or continued. Time limited for summary conviction proceedings 205.113 Proceedings by way of summary conviction for an offence under this Part may be instituted at any time within but not later than three years after the day on which the subjectmatter of the proceedings arose, unless the prosecutor and the defendant otherwise agree. Evidence 205.114 In any prosecution for an offence under this Part, a copy of any order or other document purporting to have been made under this Part — and purporting to have been signed, in the case of an order or other document purporting to have been made by the provincial labour relations board, by the chief executive officer or a member of that board and, in any other case, by the individual authorized under this Part to make that order or document — is, in the absence of any evidence to the contrary, proof of the matters set out in it. Jurisdiction of justice or judge 205.115 Any complaint or information relating to an offence under this Part may be heard, tried or determined by a justice of the peace or judge if the accused is resident or carrying on business within the territorial jurisdiction of that justice or judge although the matter of the complaint or information did not arise in that territorial jurisdiction. Action to enjoin not prejudiced by prosecution 205.116 (1) Even though a prosecution has been instituted for an offence under this Part, the Board may commence and maintain an action to C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc enjoin the committing of any contravention of any provision of this Part or of the regulations made under this Part. Civil remedy not affected (2) No civil remedy for any act or omission is suspended or affected by reason that the act or omission is an offence under this Part. Information 205.117 In any proceedings for an offence under this Part (a) an information may include more than one offence committed by the same person; (b) all those offences may be tried concurrently; and (c) one conviction for any or all offences so included may be made. ADVISORY COUNCIL Establishment 205.118 (1) An advisory council is established, composed of (a) four representatives of employees and four representatives of industry; (b) two representatives of the government of Canada and two representatives of the government of the Province; and (c) the Chief Safety Officer ex officio or his or her representative. Appointment of employee and industry representatives (2) Two of the employee representatives and two of the industry representatives shall be appointed jointly by the Federal Minister and the Minister of Labour and the other four shall be appointed jointly by the provincial counterparts of those Ministers. Consultation (3) Before making any appointment referred to in subsection (2), the Federal Minister and the Minister of Labour, or their provincial counterparts, as the case may be, shall consult with non-management employees, or the unions representing them, on the appointment of an employee representative and with industry associations on the appointment of an industry representative. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Appointment of government representatives (4) The federal government representatives shall be appointed jointly by the Federal Minister and the Minister of Labour and the provincial government representatives shall be appointed jointly by the provincial counterparts of those Ministers. Mandate (5) The mandate of the advisory council is to advise the Board, the Federal Minister, the Minister of Labour and the provincial counterparts of those Ministers on (a) the administration and enforcement of this Part; and (b) any other matter related to occupational health and safety that is referred to it by any of them. Remuneration and expenses (6) At the discretion of the Federal Minister, the Minister of Labour and their provincial counterparts, the members of the advisory council may be paid (a) the remuneration that may be jointly fixed by those Ministers and their provincial counterparts; and (b) any reasonable travel and living expenses that are incurred by the members while carrying out their duties or functions away from their ordinary place of residence. The Board shall pay that remuneration and those expenses. Duration and renewal of appointments (7) Members are to be appointed for a term of not more than five years and may be reappointed. Chairpersons (8) The advisory council is to have two chairpersons selected from among its members. One of the chairpersons shall be selected by the employee representatives and the other shall be selected by the industry representatives. AUDITS AND INQUIRIES Appointment of auditor 205.119 (1) The Federal Minister or the Provincial Minister, or both, may appoint any individual as auditor to measure and report on the effectiveness of the Board in carrying out its duties and functions under this Part. A report of the audit shall be made, as soon as practicable, to each of those Ministers and the Board. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Access to information (2) The auditor is entitled to free access at all convenient times to information that relates to the fulfilment of their responsibilities and is also entitled to require and receive from the Board and from any persons or committees having duties or functions under this Part any information — including reports — and explanations that they consider necessary for that purpose. Inquiries (3) The auditor may examine any individual on oath on any matter pertaining to the effectiveness of the Board in carrying out its duties and functions under this Part and, for the purposes of an examination, may exercise all the powers of a commissioner under Part I of the Inquiries Act. Secondary release of information (4) Information — including reports — and explanations disclosed to the auditor under subsection (2) shall not be further disclosed by the auditor without the consent in writing of the person to whom it relates. Consideration of report (5) The Board shall consider the report of the audit and, within 60 days after the day on which the Board receives the report, it shall send to the auditor its written response to the report, and send a copy of that response to the Federal Minister and the Provincial Minister. Cost of audit (6) If the Federal Minister and the Provincial Minister jointly appoint the auditor, they may also jointly agree, with the consent in writing of the Provincial Minister as defined in section 2, to require the cost of the audit to be borne by the Board. If only one of those Ministers appoints the auditor, that Minister shall pay the cost of the audit. Inquiries 205.12 (1) The Federal Minister, the Provincial Minister, the Federal Minister jointly with the Provincial Minister or the Board may appoint one or more individuals to inquire into and report on occupational health and safety matters that are related to employment to which this Part applies. Powers of appointee (2) An individual who is appointed by the Federal Minister, by the Federal Minister jointly with the Provincial Minister or by the Board has all the powers of a person appointed as a 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss commissioner under Part I of the Inquiries Act, and the powers that may be conferred on a commissioner under section 11 of that Act. Witnesses (3) Every witness who attends and gives evidence at an inquiry under this section is entitled to be paid reasonable travel and living expenses incurred by the witness in doing so and the witness fees prescribed in the tariff of fees in use in the Trial Division of the Supreme Court of Newfoundland and Labrador. Consideration of report (4) Once the Board receives a copy of the report, it shall consider the report and shall, within 60 days after the day on which it is received, send to the Federal Minister and the Provincial Minister its written response to the report. Directions to Board (5) If one or more individuals are appointed by a Minister or Ministers under subsection (1) in respect of a matter, the Minister or Ministers making the appointment may, if that Minister or those Ministers determine that an inquiry is being conducted under section 165 in respect of the same matter, direct that the Board terminate that inquiry and provide to that individual or those individuals any records or evidence collected in respect of the matter. Directions binding (6) The Board shall comply with a direction made under subsection (5). Costs of inquiry (7) If the Federal Minister and the Provincial Minister jointly appoint the individual or individuals under subsection (1), they may also jointly agree, with the consent in writing of the Provincial Minister as defined in section 2, to require the cost of the inquiry to be borne by the Board. If only one of those Ministers appoints an individual or individuals under that subsection, that Minister shall pay the cost of the inquiry. DOCUMENTS IN ELECTRONIC OR OTHER FORM Definitions 205.121 The definitions in this section apply in this section and sections 205.122 and 205.123. 114 “electronic document” « document électronique » “information system” « système d’information » C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc “electronic document” means any form of representation of information or of concepts fixed in any medium in or by electronic, optical or other similar means and that can be read or perceived by an individual or by any means. “information system” means a system used to generate, send, receive, store or otherwise process an electronic document. Use not mandatory 205.122 No provision of this Part or of the regulations made under this Part requires an electronic document to be created or provided. Creation of information in writing 205.123 (1) A requirement under this Part that a notice, document or other information be created in writing is satisfied by the creation of an electronic document if (a) the information in the electronic document is accessible so as to be usable for subsequent reference; and (b) the regulations pertaining to this subsection, if any, have been complied with. Provision of information (2) A requirement under this Part that a notice, document or other information be provided under this Part, whether or not it is required to be provided in writing, is satisfied by the provision of an electronic document if (a) the addressee has designated an information system for the receipt of the electronic document; (b) the electronic document is provided to the designated information system, unless otherwise prescribed; (c) the information in the electronic document is accessible by the addressee and capable of being retained by them, so as to be usable for subsequent reference; and (d) the regulations pertaining to this subsection, if any, have been complied with. 2013-2014 Requirement for consent Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (3) If a consent is required to be given in writing under this Part, the requirement is satisfied by the provision of an electronic document that signifies that consent has been given if (a) the addressee has designated an information system for the receipt of the electronic document; (b) the electronic document is provided to the designated information system, unless otherwise prescribed; (c) the information in the electronic document that signifies that consent has been given is accessible by the addressee and capable of being retained by them, so as to be usable for subsequent reference; and (d) the regulations pertaining to this subsection, if any, have been complied with. Exceptions (4) Despite subsection (2), the reasons referred to in subsection 205.059(5) and the decision referred to in subsection 205.099(3) shall be provided in writing. REGULATIONS Regulations 205.124 (1) Subject to section 7 and on the recommendation of the Federal Minister and the Minister of Labour, the Governor in Council may make regulations generally for carrying out the purposes and provisions of this Part, including regulations (a) establishing requirements in respect of anything described in subsection 205.015(2) or 205.02(2); (b) respecting the manner in which an operator is required to investigate under subsection 205.017(2) any occupational disease or any accident, incident or other hazardous occurrence; (c) respecting the establishment, by an operator, of procedures for safe entry to or exit from a marine installation or structure and of standards for occupancy of a marine installation or structure; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (d) respecting the establishment of codes of practice, and specifying who is responsible for ensuring that those codes of practice are complied with; (e) respecting the safety of work or activities that are carried out in a confined space, at heights, directly over water, under water, or of any work or activity that involves the use of explosives; (f) respecting ergonomic standards and procedures for a workplace; (g) respecting the establishment of standards for the design, installation and maintenance of the following things: (i) guards, guard-rails, barricades, fences and other equipment of a similar nature, (ii) boilers and pressure vessels, (iii) escalators, elevators and other devices of a similar nature, (iv) all equipment for the generation, distribution or use of electricity, (v) gas-burning or oil-burning equipment or other heat-generating equipment, and (vi) heating, ventilation and air-conditioning systems; (h) respecting the establishment of standards for the design and maintenance of equipment, machines, devices, materials and other things that may be used by employees in carrying out their job functions; (i) respecting the circumstances and manner in which any thing referred to in paragraph (g) or (h) shall or shall not be used, and any qualifications that an individual is required to have in order to use it; (j) specifying who is responsible for ensuring that the standards referred to in paragraphs (g) and (h) are complied with and that the things referred to in those paragraphs are used in the specified circumstances and manner and by individuals who have the required qualifications; (k) respecting the establishment of standards relating to levels or limits for ventilation, lighting, temperature, humidity, sound and 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss vibration and exposure to chemical agents, biological agents and radiation and specifying who is responsible for ensuring that those standards are complied with; (l) respecting the qualifications of persons authorized to carry out prescribed training; (m) respecting the establishment of fire safety and emergency measures, and specifying who is responsible for ensuring that those measures are complied with; (n) respecting the provision, by an operator, an employer, or both, of sanitary and personal facilities, potable water, sustenance, and firstaid and health services; (o) respecting the prevention of, and protection against, violence at the workplace; (p) respecting the manner and form in which records are to be maintained and information communicated; (q) respecting the manner in which programs for medical monitoring and examination referred to in paragraph 205.066(1)(f) are to be implemented, including restricting the types of interventions that may be used; (r) respecting the procedures governing the granting of a permission under section 205.069 or 205.07, including any requirements for consultation or notice; (s) specifying the equipment, methods, measures or standards or other things required by regulations made under this section in respect of which the granting of a permission under section 205.069 or 205.07 is prohibited; (t) respecting the operation of an advisory council established under section 205.118; (u) respecting any matter necessary for the purposes of the application of section 205.123, including (i) the time and circumstances when, and the place where, an electronic document, as defined in section 205.121, is to be considered to have been provided or received, and C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (ii) the circumstances in which a secure electronic signature, as defined in subsection 31(1) of the Personal Information Protection and Electronic Documents Act, is required to be linked to an electronic document, as defined in section 205.121; and (v) prescribing anything that by this Part is to be prescribed. Incorporation by reference (2) Regulations made under subsection (1) may incorporate any material by reference, regardless of its source, either as it exists on a particular date or as amended from time to time. No registration or publication (3) For greater certainty, a document that is incorporated by reference into a regulation is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference. Regulations general or specific (4) Regulations made under subsection (1) may be made applicable to all persons or one or more classes of persons. Recommendation of Minister of Transport (5) Regulations made under subsection (1) in respect of employees and other passengers on a passenger craft, or the passenger craft, shall, in addition to the requirement set out in that subsection, be made on the recommendation of the Minister of Transport. Publication of proposed regulations 205.125 (1) Subject to subsection (2), a copy of each regulation that the Governor in Council proposes to make under this Part shall be published in the Canada Gazette and a reasonable opportunity shall be given to interested persons to make representations to the Federal Minister with respect to it. Single publication required (2) No proposed regulation need be published more than once under subsection (1) whether or not it is altered or amended as a result of representations made by interested persons as provided in that subsection. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss 46. Sections 206 to 208 of the Act are replaced by the following: Definitions “Consumption Tax Acts” « lois sur la taxe à la consommation » “Insurance Companies Tax Act” « Loi sur l’imposition des compagnies d’assurances » “Newfoundland and Labrador Income Tax Act” « Loi de l’impôt sur le revenu de Terre-Neuve-etLabrador » “Revenue Fund” « Fonds de recettes » 206. The following definitions apply in this Part. “Consumption Tax Acts” means section 2 and Parts I, II, III, VIII and IX of and the schedule to the Revenue Administration Act, S.N.L. 2009, c. R-15.01, as amended from time to time, and any other Act of the Legislature of the Province, as amended from time to time, that may be prescribed. “Insurance Companies Tax Act” means section 2 and Parts I, II and VI of and the schedule to the Revenue Administration Act, S.N.L. 2009, c. R-15.01, as amended from time to time. “Newfoundland and Labrador Income Tax Act” means the Income Tax Act, 2000, S.N.L. 2000, c. I-1.1, as amended from time to time. “Revenue Fund” means the account established under section 214. IMPOSITION OF CONSUMPTION TAXES Imposition of consumption taxes in offshore area 207. (1) There shall be imposed, levied and collected under this Part in respect of the offshore area, in accordance with subsection (3), the taxes, interest and penalties that would be imposed, levied and collected under the Consumption Tax Acts if the offshore area were in the Province. Exception (2) Despite subsection (1), if taxes are imposed in respect of any matter under any of the Consumption Tax Acts and taxes would, but for this subsection, be imposed under subsection (1) in respect of that matter, no taxes shall be imposed under subsection (1) in respect of that matter. Application of Newfoundland and Labrador legislation (3) Subject to this Act and the regulations made under it, the Consumption Tax Acts and the regulations referred to in subsection (3.1) apply, with any modifications that the circumstances require, for the purposes of this Part and, without limiting the generality of the foregoing, C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (a) a reference in those Acts to the Crown is to be read as a reference to Her Majesty in right of Canada; (b) a reference in those Acts to the province is to be read as a reference to the offshore area; and (c) a reference in those Acts to the Minister responsible for the administration of any of those Acts is to be read as a reference to the Minister of Finance. Newfoundland and Labrador regulations (3.1) The following regulations apply for the purposes of subsection (3): (a) any regulations made under the Consumption Tax Acts; and (b) any regulations made under section 107, 108, 111, 112 or 114 of the Revenue Administration Act, S.N.L. 2009, c. R-15.01, as that Act is amended from time to time. Binding on certain entities (4) This section is binding on (a) the corporations mentioned in Schedule I to the Federal-Provincial Fiscal Arrangements Act, if Newfoundland and Labrador is a participating province as defined in subsection 31(1) of that Act; and (b) the corporations mentioned in Schedule II to that Act. IMPOSITION OF INSURANCE COMPANIES TAX Insurance companies tax in offshore area 208. (1) There shall be imposed, levied and collected under this Part in respect of the insurance premiums received by any company with respect to property that is situated in the offshore area at the time the insurance premiums become payable, in accordance with subsection (3), the taxes, interest and penalties that would be imposed, levied and collected under the Insurance Companies Tax Act if the property were situated in the Province. Exception (2) Despite subsection (1), if taxes are imposed in respect of any matter under the Insurance Companies Tax Act and taxes would, but for this subsection, be imposed under subsection (1) in respect of that matter, no taxes shall be imposed under subsection (1) in respect of that matter. 2013-2014 Application of Newfoundland and Labrador legislation Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (3) Subject to this Act and the regulations made under it, the Insurance Companies Tax Act and any regulations made under section 107 of the Revenue Administration Act, S.N.L. 2009, c. R-15.01, as that Act is amended from time to time, apply, with any modifications that the circumstances require, for the purposes of this Part and, without limiting the generality of the foregoing, (a) a reference in that Act to the Crown is to be read as a reference to Her Majesty in right of Canada; (b) a reference in that Act to the province is to be read as a reference to the offshore area; and (c) a reference in that Act to the Minister responsible for the administration of that Act is to be read as a reference to the Minister of Finance. Definition of “company” (4) In this section, “company” has the same meaning as in the Insurance Companies Tax Act. 47. Subparagraph 209(5)(b)(ii) of the Act is replaced by the following: (ii) the Consumption Tax Acts or the Insurance Companies Tax Act, 48. Subsection 210(2) of the Act is replaced by the following: Transfer of powers and duties (2) If a tax administration agreement is entered into, the Minister of Finance of the Province may (a) perform the duties and exercise any power or discretion that the Provincial Minister has under subsection (1) or otherwise under this Part; and C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (b) designate officers of the Department of Finance of the Province to carry out any functions, perform any duties and exercise any powers that are similar to those that are carried out, exercised or performed by them on behalf of the Provincial Minister under the Consumption Tax Acts and the Insurance Companies Tax Act. 49. Section 211 of the Act is replaced by the following: Imposition of corporate income tax in offshore area 211. (1) There shall be imposed, levied and collected under this Part in respect of the taxable income of a corporation earned in a taxation year in the offshore area, in accordance with subsection (3), the taxes, interest and penalties that would be imposed, levied and collected under the Newfoundland and Labrador Income Tax Act in respect of that taxable income if the offshore area were in the Province. Exception (2) Despite subsection (1), if taxes are imposed under the Newfoundland and Labrador Income Tax Act in respect of taxable income of a corporation earned in a taxation year in the Province and taxes would, but for this subsection, be imposed under subsection (1) in respect of that taxable income, no taxes shall be imposed under subsection (1) in respect of that taxable income. Application of Newfoundland and Labrador Income Tax Act (3) Subject to this Act and the regulations made under it, the Newfoundland and Labrador Income Tax Act and any regulations referred to in subsection (3.1) apply, with any modifications that the circumstances require, for the purposes of this Part and, without limiting the generality of the foregoing, (a) a reference in that Act to Her Majesty in right of the Province of Newfoundland and Labrador is to be read as a reference to Her Majesty in right of Canada; (b) a reference in that Act to the province is to be read as a reference to the offshore area; and (c) a reference in that Act to the “Minister of Finance” is to be read as a reference to 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (i) in relation to the remittance of any amount as or on account of tax payable under that Act, the Receiver General for Canada, and (ii) in relation to any other matter, the Minister of National Revenue for Canada. Newfoundland and Labrador regulations (3.1) The following regulations apply for the purposes of subsection (3): (a) any regulations made under the Newfoundland and Labrador Income Tax Act; and (b) any regulations made under an Act that was replaced by the Newfoundland and Labrador Income Tax Act, to the extent that those regulations remain in force in accordance with the laws of the Province and are not inconsistent with the Newfoundland and Labrador Income Tax Act. Determination of taxable income earned in offshore area (4) For the purposes of this section, the taxable income of a corporation earned in a taxation year in the offshore area or in the Province shall be determined in accordance with rules prescribed by regulations for the purposes of the definition “taxable income earned in the year in a province” in subsection 124(4) of the Income Tax Act. 50. Section 214 of the Act is amended by adding the following after subsection (1): Change of name (1.1) The name of the Newfoundland Offshore Petroleum Resource Revenue Fund is changed to Newfoundland and Labrador Offshore Petroleum Resource Revenue Fund. References (1.2) A reference in any contract, document, instrument, proclamation or order in council to the Newfoundland Offshore Petroleum Resource Revenue Fund is, unless the context otherwise requires, to be read as a reference to the Newfoundland and Labrador Offshore Petroleum Resource Revenue Fund. 51. Paragraph 216(a) of the Act is replaced by the following: C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (a) excluding, for the purposes of this Act, any provision or any part of a provision of the Consumption Tax Acts, the Newfoundland and Labrador Income Tax Act, the Insurance Companies Tax Act or the Petroleum and Natural Gas Act as defined in subsection 97(1) or of any regulation referred to in subsection 97(4.1), 207(3.1), 208(3) or 211(3.1) that is inconsistent with this Act, the Atlantic Accord or any bilateral or international treaty, convention or agreement respecting taxation, tariffs or trade to which the Government of Canada is a signatory; and Replacement of references to “chairman” 52. (1) The English version of the Act is amended by replacing “chairman” with “chairperson” in the following provisions: (a) subsection 12(4); (b) subsection 36(2); (c) subsections 37(1) and (2); and (d) subsections 141(2) and (3). Replacement of references to “Chairman” (2) The English version of the Act is amended by replacing “Chairman” with “Chairperson” in the following provisions: (a) subsection 10(2); (b) subsections 12(1), (2) and (6); (c) subsection 13(1); (d) section 14; (e) subsections 15(1), (3), (4) and (5); (f) subsection 16(1); (g) subparagraph 19(b)(i); and (h) paragraph 24(1)(a). Replacement of references to “vice-chairmen” and “vicechairman” (3) The English version of the Act is amended by replacing “vice-chairmen” and “vice-chairman” with “vice-chairpersons” and “vice-chairperson”, respectively, in the following provisions: (a) subsection 10(3); and (b) subsection 10(4). 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss TRANSITIONAL PROVISIONS Canada– Newfoundland and Labrador Atlantic Accord Implementation Act — transitional regulations 53. (1) If any of the following documents are transmitted by the Minister of Natural Resources to the Speaker of the Senate and to the Speaker of the House of Commons for tabling in those Houses during the 2nd session of the 41st Parliament, then on the day on which this section comes into force that document is deemed to be a regulation made under subsection 205.124(1) of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act and, despite section 9 of the Statutory Instruments Act, to have come into force on that day: (a) a document entitled Canada–Newfoundland and Labrador Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations; and (b) a document entitled Canada–Newfoundland and Labrador Offshore Marine Installations and Structures Transitional Regulations. Canada– Newfoundland and Labrador Atlantic Accord Implementation Act — transitional regulations (2) If a document entitled Canada–Newfoundland and Labrador Offshore Area Diving Operations Safety Transitional Regulations is transmitted by the Minister of Natural Resources to the Speaker of the Senate and to the Speaker of the House of Commons for tabling in those Houses during the 2nd session of the 41st Parliament, then on the day on which this section comes into force (a) the document is deemed to be a regulation made under paragraph 205.001(3)(a) and subsection 205.124(1) of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act and, despite section 9 of the Statutory Instruments Act, to have come into force on that day; and (b) the Newfoundland Offshore Area Petroleum Diving Regulations are repealed. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Approval of provincial ministers (3) The documents are to be transmitted to the Speaker of the Senate and to the Speaker of the House of Commons only if the Minister of Natural Resources is satisfied that, in the case of those referred to in paragraphs (1)(a) and (b), the minister of the government of Newfoundland and Labrador who is responsible for occupational health and safety has approved them and, in the case of a document entitled Canada– Newfoundland and Labrador Offshore Area Diving Operations Safety Transitional Regulations, that provincial minister and the minister designated by that government as the provincial minister for the purposes of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act, have approved it. Copies to Clerk (4) The Minister of Natural Resources shall, within seven days after the coming into force of this section, transmit to the Clerk of the Privy Council copies of each document referred to in subsections (1) and (2) that the Minister of Natural Resources transmitted to the Speaker of the Senate and to the Speaker of the House of Commons. Section 5 of the Statutory Instruments Act is deemed to have been complied with in respect of a document referred in subsection (1) or (2) on the day on which that document is transmitted to the Clerk. Repeal (5) Unless repealed on an earlier date, the Canada–Newfoundland and Labrador Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations, the Canada–Newfoundland and Labrador Offshore Marine Installations and Structures Transitional Regulations and the Canada–Newfoundland and Labrador Offshore Area Diving Operations Safety Transitional Regulations are repealed on the expiry of five years after the day on which this section comes into force. Chief Safety Officer powers 54. (1) The Chief Safety Officer may, on application, grant an exemption in respect of a workplace, or grant an exemption to an operator in respect of passengers being transported on a passenger craft to or from any of its workplaces, for a specified time and 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss subject to specified conditions, from any requirement in respect of equipment, methods, measures or standards that is set out in the Canada–Newfoundland and Labrador Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations, the Canada–Newfoundland and Labrador Offshore Marine Installations and Structures Transitional Regulations or the Canada–Newfoundland and Labrador Offshore Area Diving Operations Safety Transitional Regulations, if he or she is satisfied that the health and safety of employees at the workplace or passengers on the passenger craft, as the case may be, will be maintained without compliance with the requirement. No contravention Application (2) The regulations are not considered to be contravened if there is compliance with an exemption under subsection (1). (3) The application shall (a) be in a form acceptable to the Chief Safety Officer; (b) include information with respect to the consequences to health and safety that might reasonably be anticipated if the exemption is granted; and (c) be accompanied by technical information sufficient to enable the Chief Safety Officer to make a decision on the application. Public notice (4) On receipt of the application, the Chief Safety Officer shall make it available to the public in a manner that he or she considers advisable, together with a notice that submissions may be made to him or her for a period of 30 days — or any shorter period that he or she fixes with the agreement of the applicable workplace committee — after the day on which the application has been made available. Notice at workplace, etc. (5) If the application is made in respect of an existing workplace, the applicant shall give a copy of the application to the operator. C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc An operator shall, immediately after it receives or makes an application relating to an existing workplace or to a passenger craft (a) post a copy of it in printed form in a prominent place at the applicable workplace; and (b) provide a copy to any committee established for that workplace and to any union representing employees within the offshore area. Decision (6) The Chief Safety Officer shall, as soon as possible after the end of the period referred to in subsection (4), give to the applicant and the operator a copy of the decision made on the application, and make the decision available to the public in a manner that he or she considers advisable. Reconsideration of decision (7) The Chief Safety Officer may, on his or her own initiative or on application by the applicant for the exemption under subsection (1), reconsider, confirm, vary, revoke or suspend a decision made on the application at any time if information is made available that, had it been known when the decision was made, would reasonably be expected to have resulted in a different decision from the one made at that time. In that case, subsections (1) to (6) apply with the necessary modifications. Same meaning (8) Words and expressions used in this section have the same meaning as in subsection 205.001(1) of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act. 1988, c. 28 CANADA-NOVA SCOTIA OFFSHORE PETROLEUM RESOURCES ACCORD IMPLEMENTATION ACT 55. The definition “Provincial Minister” in section 2 of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act is replaced by the following: 2013-2014 “Provincial Minister” « ministre provincial » Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss “Provincial Minister” means, other than for the purposes of Part III.1, the minister of the government of the Province who is responsible for the management of offshore petroleum resources; 56. Section 6 of the Act is replaced by the following: Approval of Provincial Minister 6. (1) Before a regulation is made under subsection 5(1) or 17(4), subsection 35(8), 39(7) or 45(7), section 67, subsection 70(2), section 121, subsection 125(1), 128(1) or 153(1) or section 208, 245 or 248, the Federal Minister shall consult the Provincial Minister with respect to the proposed regulation and no regulation shall be so made without the approval of the Provincial Minister. Approval of Provincial Minister (2) Before a regulation is made under subsection 210.001(3) or (4) or 210.126(1), the Federal Minister shall consult the minister of the government of the Province who is responsible for occupational health and safety with respect to the proposed regulation and no regulation shall be so made without the approval of that minister. 57. Subsection 13(3) of the English version of the Act is replaced by the following: Selection of Chairperson of Board within 60 days (3) The Chairperson of the Board shall be selected, from among persons nominated by each government, by the panel within 60 days after the appointment of the chairperson of the panel. 58. Section 26 of the Act is amended by adding the following after subsection (4): Application of Nova Scotia legislation (4.1) Nova Scotia social legislation as defined in subsection 210.001(1), the provisions of the Trade Union Act, R.S.N.S. 1989, c. 475, as amended from time to time, and the provisions of the Occupational Health and Safety Act, S.N.S. 1996, c. 7, as amended from time to time, and any regulations made under that legislation or those Acts, apply to persons employed under subsection (1). Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Non-application of Canada Labour Code (4.2) Despite section 4 and subsections 123(1) and 168(1) of the Canada Labour Code, that Act does not apply to persons employed under subsection (1). 59. The Act is amended by adding the following after section 27: Audit and evaluation committee 27.1 (1) The Board shall appoint an audit and evaluation committee consisting of not fewer than three members of the Board and fix the duties and functions of the committee and may, by by-law, provide for the payment of expenses to the members of the committee. Internal audit (2) In addition to any other duties and functions that it is required to perform, the audit and evaluation committee shall cause internal audits to be conducted to ensure that the officers and employees of the Board act in accordance with management systems and controls established by the Board. 60. Subsection 30(2) of the Act is replaced by the following: Contents of report (2) The annual report submitted under subsection (1) shall contain an audited financial statement and a description of the activities of the Board, including those relating to occupational health and safety, during the fiscal year covered by the report. 61. Subsection 41(2) of the Act is replaced by the following: Occupational health and safety directives (2) The Federal Minister, on the recommendation of the Minister of Labour, and the minister of the government of the Province who is responsible for occupational health and safety, may jointly issue written directives in relation to (a) the development of guidelines and interpretation notes with respect to occupational health and safety matters; and (b) the implementation of any recommendations made by an auditor under section 210.121 or made following an inquiry under section 210.122. Directives of either Minister (3) If a request is received during any calendar year by the Board or the Federal Minister or the Provincial Minister to make a call for bids under Part II in relation to particular 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss portions of the offshore area, the Federal Minister or the Provincial Minister may, after having reviewed the plan of the anticipated decisions of the Board during the calendar year submitted under section 43, issue to the Board a written directive to specify those portions of the offshore area in a call for bids made under Part II. 62. Subsection 46(1) of the Act is amended by adding the following after paragraph (c): (c.1) aviation regulation; 63. Subsection 126(1) of the Act is replaced by the following: Notice to comply 126. (1) If the Board has reason to believe that an interest owner or holder is failing or has failed to meet any requirement of this Part or Part III or III.1 or any regulation made under any of those Parts, the Board may give notice to that interest owner or holder requiring compliance with the requirement within 90 days after the day on which the notice is given or within any longer period that the Board considers appropriate. 64. (1) Section 142 of the Act is amended by adding the following after subsection (3): Copy to Chief Safety Officer (3.1) On receipt by the Board of an application for an authorization for a work or activity referred to in paragraph (1)(b) or of an application to amend such an authorization, the Board shall provide a copy of the application to the Chief Safety Officer. (2) Section 142 of the Act is amended by adding the following after subsection (4): Limitation (4.1) The approvals, requirements and deposits that are determined, granted or prescribed shall not be inconsistent with the provisions of this Act or the regulations. 1992, c. 35, s. 96 (3) Paragraphs 142(5)(a) and (b) of the Act are replaced by the following: (a) a requirement, approval, fee or deposit, determined by the Board in accordance with the provisions of this Part or Part III.1 or C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc granted or prescribed by regulations made under either of those Parts, subject to which the licence or authorization was issued; (b) a requirement undertaken in a declaration referred to in subsection 143.1(1); (4) Subsection 142(5) of the Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after that paragraph: (c.1) any provision of Part III.1; or 1992, c. 35, s. 98 65. Subsection 143.1(2) of the Act is repealed. 1992, c. 35, s. 99 66. Section 144 of the Act is replaced by the following: Designation 144. The Board may, for the purposes of this Act, designate any person as the Chief Safety Officer and any other person as the Chief Conservation Officer. However, the Chief Executive Officer may not be designated as the Chief Safety Officer. 1992, c. 35, s. 99 67. Section 144.1 of the Act is replaced by the following: Orders 144.1 For the purposes of this Act, an order made by an operational safety officer, the Chief Safety Officer, a conservation officer, the Chief Conservation Officer, the Committee or a health and safety officer as defined in subsection 210.001(1) is not a statutory instrument as defined in the Statutory Instruments Act. 1992, c. 35, s. 102 68. Paragraphs 155(1)(a) and (b) of the Act are replaced by the following: (a) authorize the use of equipment, methods, measures or standards in lieu of any required by any regulation made under section 153, if those Officers are satisfied that the use of that other equipment or those other methods, measures or standards would provide a level of safety, protection of the environment and conservation equivalent to that provided by compliance with the regulations; or (b) grant an exemption from any requirement imposed, by any regulation made under section 153, in respect of equipment, methods, measures or standards, if those Officers 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss are satisfied with the level of safety, protection of the environment and conservation that will be achieved without compliance with that requirement. 1992, c. 35, s. 103; 1999, c. 31, s. 33 69. Section 157 of the Act is repealed. 1992, c. 35, s. 111(2)(E) 70. Subsection 166(3) of the Act is replaced by the following: Duty to take reasonable measures (3) Every person required to report a spill under subsection (2) shall, as soon as possible, take all reasonable measures consistent with safety and the protection of health and the environment to prevent any further spill, to repair or remedy any condition resulting from the spill and to reduce or mitigate any damage or danger that results or may reasonably be expected to result from the spill. 1992, c. 35, s. 117 71. The heading before section 193 of the English version of the Act is replaced by the following: Operational Safety Officers and Conservation Officers 1992, c. 35, s. 117 72. Sections 193 and 194 of the Act are replaced by the following: Operational safety officers 193. (1) Subject to subsection (4), the Federal Minister and the Provincial Minister shall jointly designate as an operational safety officer for the purposes of the administration and enforcement of this Part an individual who has been recommended by the Board. The Ministers shall make the designation within 30 days after the day on which they receive the name of the individual from the Board. Conservation officers (2) Subject to subsection (4), the Federal Minister and the Provincial Minister shall jointly designate as a conservation officer for the purposes of the administration and enforcement of this Part an individual who has been recommended by the Board. The Ministers shall make the designation within 30 days after the day on which they receive the name of the individual from the Board. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Notice of designation (3) The Ministers shall, without delay after making a designation, notify the Board, in writing, that the designation has been made. Restriction (4) The Ministers shall not designate an individual if they are not satisfied that the individual is qualified to exercise the powers and carry out the duties and functions of an operational safety officer or a conservation officer, as the case may be, under this Part. If an individual is not designated, the Ministers shall without delay notify the Board of it, in writing. Indemnification (5) An individual designated under subsection (1) or (2) who is not an employee of the Board is deemed to be an officer for the purposes of section 17. Orders for verifying compliance 194. (1) An operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer may, for the purpose of verifying compliance with this Part, order any person in charge of a place that is used for any work or activity in respect of which this Part applies or any other place in which that officer has reasonable grounds to believe that there is anything to which this Part applies (a) to inspect anything in the place; (b) to pose questions, or conduct tests or monitoring, in the place; (c) to take photographs or measurements, or make recordings or drawings, in the place; (d) to accompany or assist the officer while the officer is in the place; (e) to produce a document or another thing that is in their possession or control, or to prepare and produce a document based on data or documents that are in their possession or control, in the form and manner that the officer may specify; (f) to provide, to the best of their knowledge, information relating to any matter to which this Part applies, or to prepare and produce a document based on that information, in the form and manner that the officer may specify; (g) to ensure that all or part of the place, or anything located in the place, that is under their control, not be disturbed for a 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss reasonable period specified by the officer pending the exercise of any powers under this section; and (h) to remove anything from the place and to provide it to the officer, in the manner that he or she specifies, for examination, testing or copying. Powers on entry (2) An operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer may, for the purpose of verifying compliance with this Part, and subject to section 194.2, enter a place that is used for any work or activity in respect of which this Part applies or any other place in which that officer has reasonable grounds to believe that there is anything to which this Part applies, and may for that purpose (a) inspect anything in the place; (b) pose questions, or conduct tests or monitoring, in the place; (c) take samples from the place, or cause them to be taken, for examination or testing, and dispose of those samples; (d) remove anything from the place, or cause it to be removed, for examination, testing or copying; (e) while at the place, take or cause to be taken photographs or measurements, make or cause to be made recordings or drawings or use systems in the place that capture images or cause them to be used; (f) use any computer system in the place, or cause it to be used, to examine data contained in or available to it; (g) prepare a document, or cause one to be prepared, based on data contained in or available to the computer system; (h) use any copying equipment in the place, or cause it to be used, to make copies; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (i) be accompanied while in the place by any individual, or be assisted while in the place by any person, that the officer considers necessary; and (j) meet in private with any individual in the place, with the agreement of that individual. Clarification (3) For greater certainty, an officer who has entered a place under subsection (2) may order any individual in the place to do anything described in paragraphs (1)(a) to (h). Return of things removed (4) Anything removed under paragraph (1)(h) or (2)(d) for examination, testing or copying shall, if requested by the person from whom it was removed, be returned to that person after the examination, testing or copying is completed, unless it is required for the purpose of a prosecution under this Part. Reports provided to holder of authorization 194.1 An operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer, as the case may be, shall provide written reports to the holder of an authorization about anything inspected, tested or monitored, by or on the order of the officer, for the purpose of verifying compliance with this Part, at any place that is used for a work or activity for which the authorization is issued. Entering living quarters 194.2 (1) If the place referred to in subsection 194(2) is living quarters (a) neither a conservation officer nor the Chief Conservation Officer is authorized to enter those quarters for the purpose of verifying compliance with this Part; and (b) an operational safety officer or the Chief Safety Officer is not authorized to enter those quarters without the consent of the occupant except (i) to execute a warrant issued under subsection (4), or 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (ii) to verify that those quarters, if on a marine installation or structure, as defined in subsection 210.001(1), are in a structurally sound condition. Notice (2) The officer shall provide reasonable notice to the occupant before entering living quarters under subparagraph (1)(b)(ii). Exception (3) Despite subparagraph (1)(b)(ii), any locker in the living quarters that is fitted with a locking device and that is assigned to the occupant shall not be opened by the officer without the occupant’s consent except under the authority of a warrant issued under subsection (4). Authority to issue warrant (4) On ex parte application, a justice of the peace may issue a warrant authorizing an operational safety officer who is named in it or the Chief Safety Officer to enter living quarters subject to any conditions specified in the warrant if the justice is satisfied by information on oath that (a) the living quarters are a place referred to in subsection 194(2); (b) entry to the living quarters is necessary to verify compliance with this Part; and (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused or that consent to entry cannot be obtained from the occupant. Authority to open locker (5) The warrant may also authorize a locker described in subsection (3) to be opened, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that (a) it is necessary to open the locker to verify compliance with this Part; and (b) the occupant to whom it is assigned refused to allow it to be opened or there are reasonable grounds to believe that the occupant to whom it is assigned will refuse to allow it to be opened or that consent to opening it cannot be obtained from that occupant. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Use of force (6) The officer who executes a warrant issued under subsection (4) shall not use force unless the use of force has been specifically authorized in the warrant. Telewarrant provisions to apply (7) A warrant may be issued under this section by telephone or other means of telecommunication on information submitted by an operational safety officer or the Chief Safety Officer by one of those means, and section 487.1 of the Criminal Code applies for that purpose, with any modifications that the circumstances require. Definition of “living quarters” (8) In this section, “living quarters” means sleeping quarters provided for employees, as defined in subsection 210.001(1), on a marine installation or structure, as defined in that subsection, and any room for the exclusive use of the occupants of those quarters that contains a toilet or a urinal. 1992, c. 35, s. 117 73. Section 195 of the English version of the Act is replaced by the following: Certificate to be produced 195. The Board shall provide every operational safety officer and conservation officer and the Chief Safety Officer and the Chief Conservation Officer with a certificate of appointment or designation and, on entering any place under the authority of this Part, the officer shall, if so required, produce the certificate to the person in charge of the place. 1992, c. 35, s. 117 74. Sections 196 and 197 of the Act are replaced by the following: Assistance to officers 196. (1) The owner of, and every person in charge of, a place entered by an operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer under subsection 194(2), and every person found in that place, shall give all assistance that is reasonably required to enable the officer to verify compliance with this Part and provide any documents, data or information that are reasonably required for that purpose. Transportation, accommodation and food (2) If the place referred to in subsection 194(2) is a marine installation or structure, as defined in subsection 210.001(1), the person in charge of the marine installation or structure 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss shall provide to the officer, and to every individual accompanying the officer, free of charge, (a) suitable transportation between the usual point of embarkation on shore and the marine installation or structure, between the marine installation or structure and the usual point of disembarkation on shore, and between marine installations or structures, if the marine installation or structure or marine installations or structures are situated in the offshore area; and (b) suitable accommodation and food at the marine installation or structure. Obstruction of officers and making of false statements 197. No person shall obstruct or hinder, or make a false or misleading statement either orally or in writing to, an operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer while the officer is engaged in carrying out his or her duties or functions under this Part. Authority to issue warrant 197.1 (1) On ex parte application, a justice of the peace may issue a warrant if the justice is satisfied by information on oath that there are reasonable grounds to believe that there is in any place anything that will provide evidence or information relating to the commission of an offence under this Part. Powers under warrant (2) The warrant may authorize an operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer, and any other individual named in the warrant, to at any time enter and search the place and to seize anything specified in the warrant, or do any of the following as specified in it, subject to any conditions that may be specified in it: (a) conduct examinations, tests or monitoring; (b) take samples for examination or testing, and dispose of those samples; or (c) take photographs or measurements, make recordings or drawings, or use systems in the place that capture images. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Where warrant not necessary (3) An operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer may exercise the powers described in this section without a warrant if the conditions for obtaining the warrant exist but by reason of exigent circumstances it would not be feasible to obtain one. Exigent circumstances (4) Exigent circumstances include circumstances in which the delay necessary to obtain the warrant would result in danger to human life or the environment or the loss or destruction of evidence. Operation of computer system and copying equipment (5) An individual authorized under this section to search a computer system in a place may (a) use or cause to be used any computer system at the place to search any data contained in or available to the computer system; (b) reproduce or cause to be reproduced any data in the form of a printout or other intelligible output; (c) seize any printout or other output for examination or copying; and (d) use or cause to be used any copying equipment at the place to make copies of the data. Duty of person in charge of place (6) Every person who is in charge of a place in respect of which a search is carried out under this section shall, on presentation of the warrant, permit the individual carrying out the search to do anything described in subsection (5). Transportation, accommodation and food (7) The person in charge of a marine installation or structure, as defined in subsection 210.001(1), shall provide to an individual who is executing a warrant under this section at the marine installation or structure, free of charge, (a) suitable return transportation between the marine installation or structure and any location from which transportation services to that marine installation or structure are usually provided, and between marine installations or structures, if the marine 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss installation or structure or marine installations or structures are situated in the offshore area; and (b) suitable accommodation and food at the marine installation or structure. Telewarrant provisions to apply (8) A warrant may be issued under this section by telephone or other means of telecommunication on information submitted by an operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer by one of those means, and section 487.1 of the Criminal Code applies for that purpose, with any modifications that the circumstances require. Storage and removal 197.2 (1) A thing seized under this Part may be stored in the place where it was seized or may, at the discretion of an operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer, be removed to any other place for storage. The owner of the thing or the person who is lawfully entitled to possess it shall pay the costs of storage or removal. Perishable things (2) If the thing seized is perishable, an operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer may destroy the thing, or otherwise dispose of it in any manner the officer considers appropriate. Any proceeds realized from its disposition shall be paid to the Receiver General. 1992, c. 35, s. 117 75. Subsections 198(1) to (4) of the English version of the Act are replaced by the following: Power of operational safety officer 198. (1) If an operational safety officer or the Chief Safety Officer, on reasonable grounds, is of the opinion that continuation of an operation in relation to the exploration or drilling for or the production, conservation, processing or transportation of petroleum in any portion of the offshore area is likely to result in serious bodily injury, the operational safety officer or Chief Safety Officer, as the case may be, may order that the operation cease or be continued only in accordance with the terms of the order. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Notice (2) The officer who makes an order under subsection (1) shall affix at or near the scene of the operation a notice of the order in prescribed form. Expiry of order (3) An order made by an operational safety officer under subsection (1) expires 72 hours after it is made unless it is confirmed before that time by order of the Chief Safety Officer. Modification or revocation (4) Immediately after an operational safety officer makes an order under subsection (1), they shall advise the Chief Safety Officer accordingly, and the Chief Safety Officer may modify or revoke the order. 1992, c. 35, s. 117 76. Section 198.1 of the English version of the Act is replaced by the following: Priority 198.1 An order made by an operational safety officer or the Chief Safety Officer prevails over an order made by a conservation officer or the Chief Conservation Officer to the extent of any inconsistency between the orders. 1992, c. 35, s. 117 77. Subsection 198.2(3) of the Act is replaced by the following: Emergency (3) In a prescribed emergency situation, an installation manager’s powers are extended so that they also apply to each person in charge of a vessel, vehicle or aircraft that is at the installation or that is leaving or approaching it. 1992, c. 35, s. 118 78. (1) Paragraphs 199(1)(b) and (c) of the Act are replaced by the following: (b) makes any false entry or statement in any report, record or document required by this Part or the regulations or by any order made under this Part or the regulations; (c) destroys, mutilates or falsifies any report or other document required by this Part or the regulations or by any order made under this Part or the regulations; 1992, c. 35, s. 118 (2) Paragraphs 199(1)(e) and (f) of the Act are replaced by the following: (e) undertakes or carries on a work or activity without an authorization under paragraph 142(1)(b) or without complying with the approvals or requirements, determined by 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss the Board in accordance with the provisions of this Part or granted or prescribed by regulations made under this Part, of an authorization issued under that paragraph; or (f) fails to comply with a direction, requirement or order of an operational safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer or with an order of an installation manager or the Committee. (3) Section 199 of the Act is amended by adding the following after subsection (2): Due diligence defence (3) No person shall be found guilty of an offence under this Part if they establish that they exercised due diligence to prevent the commission of the offence. 79. The Act is amended by adding the following after section 199: Offence by officers, etc., of corporation 200. (1) If a corporation commits an offence under this Part, any of the following individuals who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted: (a) an officer, director or agent of the corporation; and (b) any other individual exercising managerial or supervisory functions in the corporation. Offence by employee or agent (2) In a prosecution for an offence under this Part, it is sufficient proof of the offence to establish that it was committed by an employee or agent of the accused, whether or not the employee or agent is identified or has been prosecuted for the offence. Imprisonment precluded in certain cases 200.1 If an individual is convicted of an offence under this Part on proceedings by way of summary conviction, no imprisonment may be imposed in default of payment of any fine imposed as punishment. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Orders of court 200.2 (1) If a person is convicted of an offence under this Part, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, in addition to any other punishment that may be imposed under this Part, make an order that has any or all of the following effects: (a) prohibiting the offender from committing an act or engaging in an activity that may, in the opinion of the court, result in the continuation or repetition of the offence; (b) directing the offender to take any measures that the court considers appropriate to avoid any injury or damage that may result from the act or omission that constituted the offence, or to remedy any injury or damage resulting from it; (c) directing the offender, at the offender’s own expense, to publish, in any manner that the court directs, the facts relating to the offence; (d) directing the offender to submit to the Chief Safety Officer, on application by the Chief Safety Officer within three years after the conviction, any information with respect to the offender’s activities that the court considers appropriate in the circumstances; (e) directing the offender to pay to the Board an amount of money that the court considers appropriate for the purpose of conducting research, education and training in matters related to the protection of the environment, conservation of petroleum resources or safety of petroleum operations; (f) directing the offender to perform community service, subject to any reasonable conditions that may be imposed by the court; (g) directing the offender to post a bond or pay an amount of money into court that the court considers appropriate to ensure that the offender complies with any prohibition, direction, requirement or condition that is specified in the order; and (h) requiring the offender to comply with any conditions that the court considers appropriate in the circumstances for securing the offender’s good conduct and for preventing 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss the offender from repeating the same offence or committing another offence under this Part. Coming into force and duration of order (2) An order made under subsection (1) comes into force on the day on which the order is made or on any other day that the court may determine, but shall not continue in force for more than three years after that day. Publication (3) If an offender does not comply with an order under paragraph (1)(c) requiring the publication of facts relating to the offence, the Chief Safety Officer may publish the facts and recover the costs of publication from the offender. Variation of sanctions 200.3 (1) Subject to subsection (2), if a court has made, in relation to an offender, an order under subsection 200.2(1), the court may, on application by the offender or the Chief Safety Officer, require the offender to appear before it and, after hearing the offender and the Chief Safety Officer, vary the order in one or more of the following ways that the court considers appropriate because of a change in the circumstances of the offender since the order was made: (a) by making changes to any prohibition, direction, requirement or condition that is specified in the order or by extending the time during which the order is to remain in force for any period, not exceeding one year, that the court considers appropriate; or (b) by decreasing the time during which the order is to remain in force or by relieving the offender, either absolutely or partially or for any period that the court considers appropriate, of compliance with any condition that is specified in the order. Notice (2) Before making an order under subsection (1), the court may direct that notice be given to any persons that the court considers to be interested and may hear any of those persons. Subsequent applications with leave 200.4 If an application made under subsection 200.3(1) in relation to an offender has been heard by a court, no other application may be made under section 200.3 section in relation to the offender except with leave of the court. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Recovery of fines and amounts 200.5 If a person is convicted of an offence under this Part and a fine that is imposed is not paid when required or if a court orders an offender to pay an amount under subsection 200.2(1) or 200.3(1), the prosecutor may, by filing the conviction or order, as the case may be, enter as a judgment the amount of the fine or the amount ordered to be paid, and costs, if any, in the Supreme Court of Nova Scotia, and the judgment is enforceable against the person in the same manner as if it were a judgment rendered against them in that Court in civil proceedings. 80. Section 204 of the Act is replaced by the following: Time limited for summary conviction proceedings 204. Proceedings by way of summary conviction for an offence under this Part may be instituted at any time within but no later than three years after the day on which the subjectmatter of the proceedings arose, unless the prosecutor and the defendant otherwise agree. 81. Section 205 of the French version of the Act is replaced by the following: Preuve 205. Dans les poursuites pour infraction à la présente partie et en l’absence de preuve contraire, une copie de tout arrêté ou autre document respectivement pris ou établi en vertu de la présente partie ou de ses règlements et signée par la personne autorisée en vertu de la présente partie ou de ses règlements à le prendre ou à l’établir fait foi, sauf preuve contraire, de son contenu. 82. The Act is amended by adding the following after section 207: Information 207.1 In any proceedings for an offence under this Part (a) an information may include more than one offence committed by the same person; (b) all those offences may be tried concurrently; and (c) one conviction for any or all offences so included may be made. 83. Section 209 of the French version of the Act is replaced by the following: 2013-2014 Portée Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss 209. La présente partie s’applique aux titres, droits ou intérêts pétroliers ou gaziers acquis ou octroyés avant l’entrée en vigueur du présent article et lie Sa Majesté du chef du Canada ou d’une province. 84. The Act is amended by adding the following after section 210: PART III.1 OCCUPATIONAL HEALTH AND SAFETY INTERPRETATION Definitions 210.001 (1) The following definitions apply in this Part. “authorization” « autorisation » “authorization” means an authorization issued under paragraph 142(1)(b). “Chief Safety Officer” « délégué à la sécurité » “Chief Safety Officer” means the person designated as the Chief Safety Officer under section 144. “committee” « comité » “committee” means a special committee and a workplace committee. “coordinator” « coordonnateur » “coordinator” means an employee designated under subsection 210.045(1) to act as an occupational health and safety coordinator. “declaration” « déclaration » “declaration” means a declaration referred to in subsection 143.1(1). “employee” « employé » “employer” « employeur » “hazardous substance” « substance dangereuse » “employee” means an individual who, in return for monetary compensation, performs work or services for an employer in respect of a work or activity for which an authorization has been issued. “employer” means a person who employs or contracts for the services of any individual in respect of a work or activity for which an authorization has been issued, if that person has the power to exercise direction and control over the individual’s work at the workplace. “hazardous substance” includes a controlled product and any chemical, biological or physical agent that, by reason of a property that the agent possesses, is hazardous to the health or safety of an individual exposed to it. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 “health and safety officer” « agent de santé et de sécurité » “health and safety officer” means an occupational health and safety officer or a special officer. “interest holder” Version anglaise seulement “interest holder” has the same meaning as in section 49. “marine installation or structure” « ouvrage en mer » “marine installation or structure” (a) includes (i) any ship, including any ship used for construction, production or diving or for geotechnical or seismic work, (ii) any offshore drilling unit, including a mobile offshore drilling unit, (iii) any production platform, subsea installation, pipeline as defined in section 138, pumping station, living accommodation, storage structure or loading or landing platform, and (iv) any other work, or work within a class of works, prescribed under paragraph (4)(a); but (b) does not include (i) any vessel, including any supply vessel, standby vessel, shuttle tanker or seismic chase vessel, that provides any supply or support services to a ship, installation, structure, work or anything else described in paragraph (a), unless the vessel is within a class of vessels that is prescribed under paragraph (4)(b), or (ii) any ship or vessel within a class of ships or vessels prescribed under paragraph (4)(c). “Nova Scotia social legislation” « lois sociales » “Nova Scotia social legislation” means the provisions of the following Acts, as those Acts are amended from time to time: the Human Rights Act, R.S.N.S. 1989, c. 214, the Labour Standards Code, R.S.N.S. 1989, c. 246, the Workers’ Compensation Act, S.N.S. 1994-95, c.10, and the Health Protection Act, S.N.S. 2004, c. 4. 2013-2014 “occupational health and safety officer” « agent de santé et de sécurité au travail » “operator” « exploitant » “owner” « propriétaire » “passenger craft” « véhicule de transport » “person” « personne » “personal protective equipment” « équipement de protection personnelle » “provider of services” « fournisseur de services » Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss “occupational health and safety officer” means an individual designated by the Federal Minister under section 210.072. “operator” means a person who holds an authorization. “owner” means a person who has a right, title or interest, including a leasehold interest, recognized by law, in a marine installation or structure that is used or is to be used as a workplace, or any entity in which the person has vested all or any part of their right, title or interest. “passenger craft” means any aircraft or vessel used to transport employees to or from a workplace while — and immediately before — it is transporting them. “person” includes individuals, corporations and partnerships. “personal protective equipment” includes personal protective clothing, personal protective devices and personal protective materials. “provider of services” means a person who, for commercial gain, (a) provides services related to the placement with an operator or employer of individuals who, in return for monetary compensation, perform work or services for the operator or employer at a workplace; or (b) provides services that affect or could affect the health or safety of employees or other individuals at a workplace or on a passenger craft, including engineering services, architectural services, the services of a certifying authority referred to in subsection 143.2(6), or the services of any person who provides information or advice, issues a certificate or affixes a professional seal or stamp. “Provincial Minister” « ministre provincial » “Provincial Minister” means the minister of the government of the Province who is responsible for occupational health and safety. 150 “special committee” « comité spécial » “special officer” « agent spécial » “supervisor” « superviseur » “supplier” « fournisseur de biens » “union” « syndicat » “workplace” « lieu de travail » C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc “special committee” means a special committee established under section 210.046. “special officer” means an individual designated under section 210.073. “supervisor” means an employee who is in charge of a workplace or part of a workplace or who has authority over other employees. “supplier” means a person who, for commercial gain, manufactures, supplies, sells, leases, distributes or installs any tool, equipment, machine or device, any biological, chemical, or physical agent or any other prescribed thing, to be used at a workplace or on a passenger craft. “union” means a trade union as defined in the Trade Union Act, R.S.N.S. 1989, c. 475, as amended from time to time, that has the status of a bargaining agent under that Act in respect of any bargaining unit at a workplace, or any organization representing employees that has exclusive bargaining rights under any other Act of the Legislature of the Province in respect of those employees. “workplace” means (a) any marine installation or structure where an employee is employed in connection with a work or activity for which an authorization has been issued; (b) any workboat used by an employee, and operated from a marine installation or structure, to perform routine maintenance or repair work in connection with a work or activity for which an authorization has been issued; and (c) any dive site from which, and any underwater area at which, a diving operation is conducted by an employee in connection with a work or activity for which an authorization has been issued. “workplace committee” « comité du lieu de travail » “workplace committee” means a workplace committee established under section 210.043. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Hazardous Products Act definitions (2) In this Part, “controlled product”, “hazard symbol”, “Ingredient Disclosure List”, “label” and “material safety data sheet” have the same meanings as in section 2 and subsection 11(1) of the Hazardous Products Act. Subsection 11(2) of that Act also applies for the purposes of this Part. Regulations (3) Subject to section 6 and on the recommendation of the Federal Minister and the Minister of Labour, the Governor in Council may make regulations (a) defining “danger”, “dive site”, “diving operation” and “incident” for the purposes of this Part; and (b) amending the definition “Nova Scotia social legislation” in subsection (1) to add any Act of the Legislature of the Province or to remove any Act from the definition. Regulations (4) Subject to section 6 and on the recommendation of the Federal Minister, the Minister of Labour and the Minister of Transport, the Governor in Council may make regulations (a) prescribing a work or a class of works for the purposes of subparagraph (a)(iv) of the definition “marine installation or structure” in subsection (1); (b) prescribing a class of vessels for the purposes of subparagraph (b)(i) of the definition “marine installation or structure” in subsection (1); and (c) prescribing a class of ships or vessels for the purposes of subparagraph (b)(ii) of the definition “marine installation or structure” in subsection (1). Employees in transit (5) For the purposes of sections 210.005, 210.007 and 210.008, an employee is deemed to be at a workplace within the offshore area while — and immediately before — the employee is being transported on a passenger craft between the last point of embarkation on shore C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc and the workplace, between the workplace and the first point of disembarkation on shore, or between workplaces. HER MAJESTY Binding on Her Majesty 210.002 This Part is binding on Her Majesty in right of Canada or a province. APPLICATION Application of Part 210.003 (1) This Part applies to and in respect of a workplace that is situated within the offshore area for the purposes of the exploration or drilling for — or the production, conservation or processing of — petroleum within the offshore area. Employees and other passengers in transit (2) This Part also applies to employees and other passengers while — and immediately before — being transported on a passenger craft between the last point of embarkation on shore and the workplace, between the workplace and the first point of disembarkation on shore, or between workplaces. Non-application of Parts II and III of Canada Labour Code 210.004 Despite subsections 123(1) and 168(1) of the Canada Labour Code and any other Act of Parliament, Parts II and III of the Canada Labour Code do not apply to and in respect of a workplace that is situated within the offshore area for the purposes of the exploration or drilling for — or the production, conservation or processing of — petroleum within the offshore area. Non-application of Canadian Human Rights Act 210.005 The Canadian Human Rights Act does not apply to or in respect of a workplace that is situated within the offshore area for the purposes of the exploration or drilling for — or the production, conservation or processing of — petroleum within the offshore area. Non-application of Non-smokers’ Health Act 210.006 The Non-smokers’ Health Act does not apply to or in respect of a workplace that is situated within the offshore area for the purposes of the exploration or drilling for — or the production, conservation or processing of — petroleum within the offshore area. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Application of Nova Scotia social legislation 210.007 (1) Nova Scotia social legislation and any regulations made under it apply to and in respect of a workplace that is situated within the offshore area for the purposes of the exploration or drilling for — or the production, conservation or processing of — petroleum within the offshore area. Inconsistency or conflict (2) In the event of an inconsistency or conflict between the provisions of this Act, or any regulations made under it, and the provisions of Nova Scotia social legislation or any regulations made under that legislation, the provisions of this Act and the regulations made under it prevail to the extent of the inconsistency or conflict. Application of Trade Union Act, R.S.N.S. 1989, c. 475 210.008 (1) Despite section 4 of the Canada Labour Code and any other Act of Parliament, the provisions of the Trade Union Act, R.S.N.S. 1989, c. 475, as amended from time to time, and any regulations made under it, apply to and in respect of (a) a marine installation or structure that is situated within the offshore area in connection with the exploration or drilling for — or the production, conservation or processing of — petroleum within the offshore area and that is in the offshore area for the purpose of becoming, or that is, permanently attached to, permanently anchored to or permanently resting on the seabed or subsoil of the submarine areas of the offshore area; (b) any workboat used by an employee, and operated from a marine installation or structure, to perform routine maintenance or repair work in connection with a work or activity for which an authorization has been issued; and (c) a dive site from which, and any underwater area at which, a diving operation is conducted by an employee in connection with a work or activity for which an authorization has been issued. Application of Part I of Canada Labour Code (2) Part I of the Canada Labour Code applies to and in respect of a marine installation or structure that is situated within the offshore area in connection with the exploration or drilling for — or the production, conservation C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc or processing of — petroleum within the offshore area if subsection (1) does not apply to or in respect of the marine installation or structure. PURPOSE Prevention of accidents and injury 210.009 (1) The purpose of this Part is to prevent accidents and injury arising out of, linked to or occurring in the course of employment to which this Part applies, in particular by (a) allocating responsibility for occupational health and safety among the Board and the persons, unions and committees having obligations under this Part; and (b) establishing a framework for them to exercise their rights and carry out their obligations. Preventive measures (2) Preventive measures should first aim at the elimination of hazards, then the reduction of the risks posed by the hazards and finally, the taking of protective measures, all with the goal of ensuring the health and safety of employees. ALLOCATION OF RESPONSIBILITY Principles 210.01 (1) The allocation of responsibility for occupational health and safety is based on the following principles: (a) operators have overall responsibility; and (b) operators, employers, suppliers, providers of services, employees, supervisors, owners and interest holders have individual and shared responsibilities, and are responsible for cooperating with each other and coordinating their activities related to occupational health and safety. Specific obligations not to limit general obligations (2) For greater certainty, the imposition of any specific obligation under this Part shall not be construed as limiting the generality of any other obligation under this Part. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss DUTIES OF OPERATORS Duty to establish occupational health and safety policy 210.011 (1) Every operator shall develop an occupational health and safety policy governing its workplaces. Contents (2) The policy shall be set out in writing and contain (a) the commitments of the operator related to occupational health and safety, including its commitment to cooperate with employees with regard to health and safety; (b) the responsibilities of the employers at any of the operator’s workplaces related to occupational health and safety; and (c) any prescribed requirements. Duty to review (3) The operator shall review the policy at least every three years in consultation with each workplace committee that it establishes and with each employer at any of the operator’s workplaces. Duty to take reasonable measures 210.012 Every operator shall take all reasonable measures to ensure the health and safety of all employees and other individuals at its workplaces and of all employees or other passengers while — and immediately before — being transported on a passenger craft to or from any of those workplaces. Specific duties — workplace 210.013 Every operator shall, in respect of each of its workplaces, (a) ensure the coordination of all work and activities for which an authorization has been issued to the operator; (b) comply with its occupational health and safety management system, and ensure that all employers, supervisors and employees at, owners of and providers of services to the workplace comply with that system; (c) ensure that information necessary for the health and safety of employees and other individuals at the workplace is communicated to them; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (d) ensure that all employers, supervisors and employees at, owners of and suppliers and providers of services to the workplace comply with the provisions of this Part and the regulations made under this Part; (e) ensure that each employee at the workplace is made aware of known or foreseeable health or safety hazards; (f) ensure that all work and activities for which an authorization has been issued are conducted so as to minimize the exposure to hazards, including hazardous substances, of all employees and other individuals at the workplace; (g) ensure that any installations, facilities, equipment and materials at the workplace are properly installed, stored and maintained and are safe for their intended use; (h) ensure that all employees and other individuals at the workplace conduct themselves so as to minimize their exposure to hazards, including hazardous substances; (i) ensure that all employees and other individuals at the workplace are provided with the facilities and personal protective equipment — including any that are prescribed — necessary for their health and safety; (j) ensure that all employees and other individuals at the workplace are provided with the information and training — including any that are prescribed — required for the proper use of personal protective equipment that is prescribed or that is required by the operator to be used or worn; (k) ensure that all employees and other individuals at the workplace are provided with the instruction, training and supervision — including any that are prescribed — necessary for their health and safety; (l) comply with the occupational health and safety requirements of any authorization issued to them, and those undertaken in the declaration related to the authorization, and record all instances of failures to comply with those requirements as well as any measures taken to rectify the failure or to prevent further such failures; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (m) ensure that all employers, supervisors and employees at, owners of and providers of services to the workplace comply with the occupational health and safety requirements of any authorization related to that workplace that is issued to the operator, and those undertaken in the declaration related to the authorization, and report any instances of failures to comply with those requirements to the operator; (n) inform the relevant interest holders of the occupational health and safety requirements of any authorization related to that workplace that is issued to the operator, and those undertaken in the declaration related to the authorization, and of any failure to comply with those requirements; (o) ensure that members of committees established for the workplace are provided with the support, opportunities and training — including any that are prescribed — necessary to enable the members to fulfil their duties and functions as a member of the committee; (p) cooperate with those committees and facilitate communications between the employees and the committees; (q) ensure that all or part of the workplace as described in paragraphs (a) and (b) of the definition “workplace” in subsection 210.001(1) is inspected by or on behalf of the operator at least once a month, so that every part of that workplace is inspected at least once a year, and ensure that the workplace committee participates; (r) ensure that a record is kept of each inspection referred to in paragraph (q), including any corrective action taken as a consequence; and (s) cooperate with the Board and with persons carrying out duties or functions under this Part. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Specific duties — passenger craft 210.014 (1) Every operator shall, each time before employees or other passengers are transported on a passenger craft to or from any of its workplaces, (a) ensure that the employees and other passengers are provided with any information and instruction — including any that are prescribed — necessary for their health and safety; and (b) ensure that the employees are provided with the operator’s contact information for the purposes of subsection 210.054(2). Specific duty — passenger craft (2) Every operator shall ensure that a passenger craft going to or from any of its workplaces (a) meets the requirements of any Act or other law that relates to the health or safety of the employees and other passengers on the passenger craft; and (b) is equipped with any equipment, devices and materials necessary to ensure the health and safety of the employees and other passengers, including any that are prescribed. Specific duties — personal protective equipment (3) Every operator shall ensure that all employees and other passengers on a passenger craft going to or from any of its workplaces (a) are provided with any personal protective equipment necessary to ensure their health and safety, including any that is prescribed; and (b) are provided with the information and training — including any that are prescribed — required for the proper use of personal protective equipment provided under paragraph (a) and the equipment, devices and materials referred to in paragraph (2)(b). 2013-2014 Occupational health and safety management system Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss 210.015 (1) Every operator shall develop, implement and maintain an occupational health and safety management system that fosters a culture of workplace safety and that is adapted to the circumstances of the work or activity specified in each authorization issued to the operator, for the purposes of (a) implementing its occupational health and safety policy; (b) ensuring that the provisions of this Part and the regulations made under this Part are complied with; and (c) complying with the occupational health and safety requirements of each of those authorizations, and those undertaken in a declaration related to any of those authorizations. Contents (2) The system shall be set out in writing and include provisions regarding (a) the management of risks to the health and safety of employees — including any prescribed risks — and procedures for (i) the ongoing and systematic identification and reporting of all hazards, (ii) the assessment of risks associated with identified hazards, and (iii) the implementation of hazard control measures; (b) the role of any committee established for any of the operator’s workplaces and the interaction between those committees; (c) the roles and accountability of the employers, employees, providers of services and suppliers that are responsible for implementing the operator’s occupational health and safety policy and occupational health and safety management system; (d) the allocation of sufficient resources to ensure that employees continue to be qualified and competent, that there is proper quality control of documents, facilities, equipment and materials and that there is effective cooperation among employers; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (e) the procedures for carrying out work or activities, dealing with changes in operations and responding to emergencies; (f) the procedures for dealing with failures to comply with the system and the procedures for the reporting and investigating of occupational diseases and of accidents, incidents and other hazardous occurrences and the keeping of related records and statistical analysis; (g) the auditing of the adequacy and effectiveness of the system, including (i) determining the ability of the system to achieve the purposes set out in subsection (1), and (ii) identifying improvements that could be made to the system; and (h) the implementation of the improvements identified during the audit referred to in paragraph (g). Duty to review (3) The operator shall review the system at least every three years in consultation with each workplace committee that it establishes. Limitation (4) If the regulations establish requirements in respect of anything described in any of paragraphs (2)(a) to (h), the system shall meet the requirements of those regulations. Power to require code of practice 210.016 (1) The Chief Safety Officer may, in writing, require an operator to establish a code of practice in respect of occupational health and safety, or to adopt a code of practice in respect of occupational health and safety that is specified by the Chief Safety Officer, in respect of (a) any of its workplaces or any work or activity carried out at any of its workplaces; or (b) the transportation of employees to or from any of its workplaces. Revision of code of practice (2) The code of practice may be revised by the Chief Safety Officer from time to time, or the Chief Safety Officer may require the operator to revise it from time to time. 2013-2014 Notification of accidents, etc. Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss 210.017 (1) Every operator shall, as soon as it becomes known to the operator, notify the Chief Safety Officer of (a) any occupational disease at any of its workplaces; or (b) any accident, incident or other hazardous occurrence at any of its workplaces, or on a passenger craft going to or from any of those workplaces, that causes a death or serious injury or in which a death or serious injury is narrowly avoided. Investigation of accidents, etc. (2) Every operator shall investigate any occupational disease, or any accident, incident or other hazardous occurrence, described in paragraph (1)(a) or (b) and shall keep adequate records of its investigation — including any records that are prescribed — for the period that is prescribed. Report (3) An operator shall, no later than April 1 of each year, submit to each workplace committee that it establishes, to the Chief Safety Officer and, on request, to any special committee established for any of its workplaces, a written report for the immediately preceding calendar year, in a form determined by that Officer. Contents of report (4) The report shall set out data on all occupational diseases, and all accidents, incidents and other hazardous occurrences, that have occurred at any of the operator’s workplaces or on a passenger craft going to or from any of those workplaces during the calendar year covered by the report, including the number of deaths, the number of serious injuries and the number of minor injuries. Definition of “serious injury” (5) In this section, “serious injury” means an injury that (a) results in the loss by an individual of a body member or part of a body member or in the complete loss by an individual of the usefulness of a body member or part of a body member; (b) results in the permanent impairment of a body function of an individual; or C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (c) prevents an employee from reporting for work or from effectively performing all the functions connected with their regular work on any day subsequent to the day on which the injury occurred, whether or not that subsequent day is a working day for them. DUTIES OF EMPLOYERS Duty to take reasonable measures 210.018 Every employer shall take all reasonable measures to ensure (a) the health and safety of its employees and other individuals at a workplace under its control; (b) the health and safety of its employees at a workplace that is not under its control, to the extent that it controls their activities at the workplace; and (c) the health and safety of its employees while — and immediately before — they are transported on a passenger craft. Specific duties 210.019 (1) Every employer shall, in respect of each workplace under its control, and in respect of any activity performed by any of its employees at a workplace that is not under its control, to the extent that it controls the activity, (a) coordinate its undertaking with the work and activities of the operator and of any other employer at the workplace who may be affected by that undertaking; (b) ensure that the operator’s occupational health and safety management system is complied with and carry out any responsibilities assigned to the employer under that system; (c) determine, in consultation with the operator, the impact of its undertaking on occupational health and safety and ensure that other employers at the workplace who may be affected by that undertaking are provided with adequate information; (d) communicate to its employees — and, in respect of a workplace under its control, to other individuals at the workplace — all information necessary to their health and safety, or ensure that the information is communicated to them; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (e) ensure that its employees comply with the provisions of this Part and the regulations made under this Part; (f) ensure that each of its employees, and particularly each supervisor, is made aware of known or foreseeable health or safety hazards; (g) ensure that its undertaking is conducted so as to minimize its employees’ exposure to hazards and, in respect of any other individuals at a workplace under its control, to minimize their exposure to hazards; (h) provide to its employees, and, in respect of a workplace under its control, to other individuals at the workplace, the facilities and personal protective equipment — including any that are prescribed — necessary for their health and safety; (i) provide to its employees, and, in respect of a workplace under its control, to other individuals at the workplace, the information and training — including any that are prescribed — required for the proper use of all personal protective equipment that is prescribed or that is required by the operator or employer to be used or worn; (j) provide its employees with the instruction, training and supervision — including any that are prescribed — necessary for their health and safety; (k) ensure that the occupational health and safety requirements of any authorization related to the workplace are complied with; (l) record and report to the operator all instances of failures to comply with the provisions of this Part or of the regulations made under this Part, or with the occupational health and safety requirements of any authorization related to the workplace; (m) ensure that all equipment, machines, devices, materials and other things at the workplace are properly installed, stored and maintained, are safe for their intended use and are used as intended; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (n) cooperate with and facilitate communication with committees established for the workplace; (o) provide to members of any special committee it establishes for the workplace the support, opportunities and training — including any that are prescribed — necessary to enable the members to fulfil the duties and functions conferred on the committee; (p) ensure that all or part of the workplace as described in paragraphs (a) and (b) of the definition “workplace” in subsection 210.001(1) under its control is inspected by it or on its behalf at least once a month, so that every part of that workplace is inspected at least once a year, and ensure that the workplace committee participates; and (q) cooperate with the Board and with persons carrying out duties or functions under this Part. Training (2) An employee who, with the approval of their employer, is receiving training that is required under this Part shall be paid the same wages and granted the same benefits that the employee would have received had they been working. Occupational health and safety program 210.02 (1) For the purpose of implementing the operator’s occupational health and safety policy, every employer shall, in consultation with the workplace committee, develop, implement and maintain, in respect of each workplace under the employer’s control, an occupational health and safety program that fosters a culture of workplace safety, if (a) five or more employees are normally employed at the workplace by the employer; (b) the program is required by the Chief Safety Officer; or 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (c) the requirement for such a program is prescribed. Contents (2) The program shall be set out in writing and include provisions regarding (a) the management of risks to the health and safety of the employees — including any prescribed risks — and procedures for (i) the ongoing and systematic identification and reporting of all hazards, (ii) the assessment of risks associated with identified hazards, and (iii) the implementation of hazard control measures; (b) the training and supervision of the employees that are necessary to ensure their health and safety and that of other individuals at the workplace; (c) the establishment of special committees, the operation of workplace committees and special committees, the access by committees to a level of management with authority to resolve occupational health and safety matters and the information required under this Part to be maintained in relation to those committees; (d) the roles of committees and their interaction in implementing the operator’s occupational health and safety policy; (e) the roles and accountability of the employers, employees, providers of services and suppliers that are responsible for implementing the operator’s occupational health and safety policy; (f) the procedures, including those required under this Part, to be followed to protect the employees’ health and safety, and the identification of the types of work to which those procedures apply; (g) the procedures to be followed to deal with (i) failures to comply with the program and with the reporting and investigating of occupational diseases, and of accidents, incidents and other hazardous occurrences, at the workplace, and C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (ii) the keeping of related records and statistical analysis; (h) the auditing of the adequacy and effectiveness of the program, including (i) determining the ability of the program to meet the requirements of the operator’s occupational health and safety policy and occupational health and safety management system, and (ii) identifying improvements that could be made to the program; and (i) the implementation of the improvements identified during the audit referred to in paragraph (h). Limitation (3) If the regulations establish requirements in respect of anything described in any of paragraphs (2)(a) to (i), the program shall meet the requirements of those regulations. Power to require code of practice 210.021 (1) The Chief Safety Officer may, in writing, require an employer to establish, in respect of a workplace under the employer’s control or any work or activity carried out at any of those workplaces, a code of practice in respect of occupational health and safety, or to adopt, in respect of such a workplace, work or activity, a code of practice in respect of occupational health and safety that is specified by the Chief Safety Officer. Revision of code of practice (2) The code of practice may be revised by the Chief Safety Officer from time to time, or the Chief Safety Officer may require the employer to revise it from time to time. Specific duties of employer — hazardous materials 210.022 Subject to any exceptions that are prescribed, every employer shall, in respect of each workplace under its control, and in respect of any activity performed by any of its employees at a workplace that is not under its control, to the extent that it controls the activity, (a) ensure that concentrations of hazardous substances at the workplace are controlled in accordance with any standards that are prescribed; (b) ensure that all hazardous substances at the workplace are stored and handled in the manner that is prescribed; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (c) ensure that all hazardous substances at the workplace, other than controlled products, are identified in the manner that is prescribed; (d) subject to the Hazardous Materials Information Review Act, ensure that each controlled product at the workplace or each container at the workplace in which a controlled product is contained has applied to it a label that discloses information that is prescribed and has displayed on it, in the manner that is prescribed, all applicable hazard symbols that are prescribed; (e) subject to the Hazardous Materials Information Review Act, make available to every employee at the workplace, in the manner that is prescribed, a material safety data sheet that discloses the following information with respect to each controlled product to which the employee may be exposed, namely, (i) if the controlled product is a pure substance, its chemical identity, and if it is not a pure substance, the chemical identity of any of its ingredients that is a controlled product and the concentration of that ingredient, (ii) if the controlled product contains an ingredient that is included in the Ingredient Disclosure List and the ingredient is in a concentration that is equal to or greater than the concentration specified in that List for that ingredient, the chemical identity and concentration of that ingredient, (iii) the chemical identity of any ingredient of the controlled product that the employer believes on reasonable grounds may be harmful to an employee at the workplace and the concentration of that ingredient, (iv) the chemical identity of any ingredient of the controlled product whose toxicological properties are not known to the employer and the concentration of that ingredient, and (v) any other information that is prescribed with respect to the controlled product; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (f) if employees at the workplace may be exposed to hazardous substances, investigate and assess the potential exposure in the manner that is prescribed, with the assistance of the workplace committee or the coordinator, as the case may be; and (g) ensure that all records of exposure to hazardous substances are kept and maintained in the manner that is prescribed and that personal records of exposure are made available to the affected employees. Employer to provide information in emergency 210.023 (1) Every employer shall, in respect of each workplace under its control, and in respect of an activity performed by any of its employees at a workplace that is not under its control, to the extent that it controls the activity, provide, in respect of any controlled product to which an employee may be exposed, as soon as the circumstances permit, any information referred to in paragraph 210.022(e) that is in the employer’s possession to any physician — or other medical professional that is prescribed — who requests that information for the purpose of making a medical diagnosis of, or rendering medical treatment to, an employee in an emergency. Confidentiality (2) Any physician — or other medical professional that is prescribed — to whom information is provided by an employer under subsection (1) shall keep confidential any information specified by the employer as being confidential, except for the purpose for which it is provided. DUTIES OF SUPERVISORS Duty to take reasonable measures Specific duties 210.024 Every supervisor shall take all reasonable measures to ensure the health and safety of employees and other individuals that they supervise at a workplace. 210.025 Every supervisor shall (a) ensure that the employees that they supervise comply with the provisions of this Part and the regulations made under this Part; (b) inform their employer and each of those employees of known or foreseeable health or safety hazards; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (c) if required to do so by their employer or the operator, provide those employees with written instructions as to the measures to be taken and the procedures to be followed for the protection of the employees; and (d) report to their employer any failure to comply with the provisions of this Part or of the regulations made under this Part, or with the occupational health and safety requirements of any authorization related to the workplace that is issued to the operator. DUTIES OF EMPLOYEES Duty to take reasonable measures 210.026 Every employee at a workplace or on a passenger craft shall take all reasonable measures to protect their own health and safety and that of other individuals at the workplace or on the passenger craft. Specific duties — workplace 210.027 Every employee at a workplace shall (a) cooperate with the operator and with all employers and other employees to protect the health and safety of individuals at the workplace; (b) use or wear, in the manner intended, all personal protective equipment that is prescribed or that is required by the operator or their employer to be used or worn; (c) take all reasonable measures to ensure that other employees use or wear, in the manner intended, all personal protective equipment referred to in paragraph (b); (d) consult and cooperate with committees established for the workplace; (e) cooperate with the Board and with persons carrying out duties or functions under this Part; (f) follow all instructions of their employer given for the purposes of ensuring occupational health and safety; and (g) report to their employer any thing or circumstance at the workplace that is likely to be hazardous to the health or safety of the employee or other individuals at the workplace. Specific duties — passenger craft C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc 210.028 Every employee shall (a) while — and immediately before — being transported on a passenger craft, cooperate with the individual providing them with information and instruction on behalf of the operator, with their employer and with any individual who operates or assists in operating the passenger craft, so as to protect the health and safety of individuals on the passenger craft; and (b) while being transported on a passenger craft, use or wear, in the manner intended, all personal protective equipment that is prescribed or that is required by the operator, or by any individual who operates or assists in operating the passenger craft, to be used or worn on the passenger craft. Limitation of liability — employee 210.029 No employee who, at the workplace or while — or immediately before — being transported on a passenger craft, comes to the assistance of another individual or carries out an emergency measure is personally liable for any injury or damage that may result from it, unless the injury or damage is a result of the employee’s gross negligence or wilful misconduct. DUTIES OF SUPPLIERS AND PROVIDERS OF SERVICES Duty of supplier — reasonable measures Specific duties 210.03 Every supplier shall, to protect the health and safety of individuals at a workplace or on a passenger craft, take all reasonable measures to ensure that any thing it supplies for use at the workplace or on the passenger craft is in a safe condition. 210.031 Every supplier shall ensure (a) that any thing it supplies for use at a workplace or on a passenger craft meets the requirements of the regulations made under this Part; and 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (b) if there is an obligation in an agreement for the supplier to maintain the thing in safe condition, that it complies with that obligation. Duty of provider of services — reasonable measures Specific duties 210.032 Every provider of services shall take all reasonable measures to ensure that no individual at a workplace or on a passenger craft is endangered as a result of the services that it provides in connection with the workplace or passenger craft. 210.033 Every provider of services shall (a) when it provides services in connection with a workplace that are related to the placement, with an operator or employer, of individuals who, in return for monetary compensation, perform work or services for the operator or employer at the workplace, ensure that those individuals have the qualifications and certifications — including any that are prescribed — that are necessary for them to perform the work or services in a manner that protects their health and safety and that of employees and other individuals at the workplace; (b) ensure that any information that it provides in connection with the services that it provides is accurate and sufficiently complete so as to enable the operator or employer, as the case may be, to make a competent judgment on the basis of the information; and (c) ensure, to the extent that it is possible to do so, that any operator, employer, employee, supplier or owner, or any other provider of services, will not, as a result of relying in good faith on its advice, or on a certificate, seal or stamp provided by it, be in contravention of the provisions of this Part or of the regulations made under this Part, or of the occupational health and safety requirements of the authorization or those undertaken in the declaration related to the authorization. C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc DUTIES OF OWNERS, INTEREST HOLDERS AND CORPORATE OFFICIALS Duty of owner — reasonable measures 210.034 Every owner shall take all reasonable measures to ensure that any workplace in respect of which they are an owner is delivered and maintained so as to ensure the health and safety of individuals at that workplace, including measures to inform the operator of known or foreseeable health or safety hazards that could assist the operator in (a) reducing the risks posed by hazards at the workplace; and (b) assessing whether the provisions of this Part and the regulations made under this Part — and the occupational health and safety requirements of any authorization related to the workplace that is issued to the operator, and the occupational health and safety requirements undertaken in the declaration related to the authorization — are being complied with. Duty of interest holder — reasonable measures 210.035 Every interest holder shall take all reasonable measures to ensure that the operator for a workplace in any portion of the offshore area subject to the interest, or the share of the interest, of that interest holder complies with (a) the provisions of this Part and the regulations made under this Part; and (b) the occupational health and safety requirements of any authorization related to that workplace that is issued to the operator, and the occupational health and safety requirements undertaken in the declaration related to the authorization. Duty of directors and officers of operators 210.036 (1) Every director and every officer of a corporation that holds an authorization shall take all reasonable measures to ensure that the corporation complies with (a) the provisions of this Part and the regulations made under this Part; and (b) the occupational health and safety requirements of the authorization, and the occupational health and safety requirements undertaken in the declaration related to the authorization. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Duty of directors and officers of suppliers and providers of services (2) Every director and every officer of a corporation that is a supplier or a provider of services shall take all reasonable measures to ensure that the corporation complies with sections 210.03 to 210.033. Duty of directors and officers of interest holders (3) Every director and every officer of a corporation shall, if the corporation has duties under section 210.035, take all reasonable measures to ensure that the corporation complies with that section. COMMUNICATION OF INFORMATION Posting of information — operator 210.037 (1) Every operator shall post in printed form, in a prominent place at each of its workplaces, (a) its occupational health and safety policy; (b) contact information to enable the reporting of health or safety concerns to the Board; and (c) the names of the members of any committees established by the operator for that workplace, the members’ contact information and the minutes of the most recent meeting of those committees. Information and documents — operator (2) Every operator shall make the following information and documents readily available at each of its workplaces in a prominent place accessible to every employee at the workplace, in printed or electronic form: (a) a copy of this Part and the regulations made under this Part; (b) a copy of the document describing the operator’s occupational health and safety management system; (c) any code of practice required by the Chief Safety Officer under section 210.016 to be established or adopted by the operator for that workplace; (d) any code of practice required by the Chief Safety Officer under section 210.021 to be established or adopted by any employer at that workplace; (e) information relating to the equipment, methods, measures, standards or other things permitted to be used at the workplace under any permission granted under section 210.07, C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc any conditions placed on the use of that equipment or those methods, measures, standards or other things and the duration of the permission; and (f) information relating to the equipment, methods, measures, standards or other things permitted to be used on a passenger craft, or whose use is permitted in respect of employees or other passengers being transported on a passenger craft, under any permission granted to the operator under section 210.071, any conditions placed on the use of that equipment or those methods, measures, standards or other things and the duration of the permission. Incorporated material — operator (3) Every operator shall, at the request of any employee or employer at any of the operator’s workplaces or by any committee established for any of those workplaces, make readily available for their examination any material incorporated by reference in the regulations made under this Part, in printed or electronic form. Information — operator (4) Every operator shall provide to any committee established for any of its workplaces, or to any employer or employee at any of those workplaces, in printed or electronic form, within seven days after the day on which an occupational health and safety officer requires it, any information that enables employees to become acquainted with their rights and responsibilities under this Part as the officer may require. Obligation to post satisfied (5) An obligation imposed on an operator under subsection (1) is satisfied if the operator provides a copy of the information or document to each employee at the workplace. Posting of information — employer 210.038 (1) Every employer shall post, in a prominent place at each workplace for which it has established a special committee, in printed form, the names of the members of the special committee, the members’ contact information and the minutes of the most recent meeting of that committee. 2013-2014 Program and codes of practice — employer Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (2) Every employer shall, in respect of a workplace under its control, provide to the operator, and make readily available in a prominent place accessible to its employees at the workplace, in printed or electronic form, (a) a copy of the occupational health and safety program for the workplace; and (b) any code of practice required by the Chief Safety Officer under section 210.021 to be established or adopted by the employer for the workplace. Material and information — employer (3) Every employer shall make available to the Board, if required by an occupational health and safety officer, and to any persons, unions and committees that an occupational health and safety officer may require, in printed or electronic form, within and for the time that the officer requires, any material or information referred to in subsections 210.037(3) and (4). Obligation to post satisfied (4) An obligation imposed on an employer under subsection (1) is satisfied if the employer provides a copy of the information or document to each of its employees at the workplace. Chief Safety Officer information — operator 210.039 (1) Every operator shall communicate to employees at a workplace and the workplace committee any information that the Chief Safety Officer requires to be communicated to them, within the time and in the manner specified by the Chief Safety Officer. Chief Safety Officer information — employer (2) An employer shall communicate to its employees at a workplace any information that the Chief Safety Officer requires to be communicated to them, within the time and in the manner specified by the Chief Safety Officer. Provision of information to committees 210.04 (1) Every operator and every employer shall immediately after preparing or being provided with a report respecting anything inspected, tested or monitored under this Part at the operator’s workplace or at a workplace under the employer’s control, as the case may be, including a report under section 210.075, notify all committees established for the workplace of the report and, subject to section 210.041, within seven days after the day C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc on which a request is received from any of those committees, shall provide that committee with a copy of it. Reports available to employees (2) Every operator shall make available to any employee at the workplace, and the employer shall make available to any of its employees at the workplace, on request, a copy of any report that has been provided to a committee established for the workplace. Editing of report — trade secrets 210.041 (1) If a report referred to in subsection 210.04(1) contains a trade secret, the operator or employer, as the case may be, may edit the report to protect the trade secret. Editing of report — medical information (2) If a report referred to in subsection 210.04(1) contains information relating to the medical history of an identifiable individual or other prescribed information relating to an identifiable individual, the operator or employer, as the case may be, shall edit the report to protect that information before providing it to a committee, unless the individual to whom the information relates consents in writing to the disclosure of the information to the committee. Edited report (3) The edited report shall be provided to the committee within 21 days after the day on which the committee’s request is received. Response to request for information — operator 210.042 (1) Subject to subsections (3) and (4), every operator who receives from a committee established for any of its workplaces or any employee at any of its workplaces a written request for any information related to occupational health and safety, other than a request for a report referred to in subsection 210.04(1), shall provide a written response to the request within 21 days after the day on which it is received. Response to request for information — employer (2) Subject to subsections (3) and (4), every employer who receives from a special committee it has established or any of its employees a written request for any information related to occupational health and safety, other than a request for a report referred to in subsection 210.04(1), shall provide a written response to the request within 21 days after the day on which it is received. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Limitation — special committees (3) If the request is made by a special committee, the operator or employer is required to respond only if the information is necessary for the particular purposes for which the committee was established. Other provisions (4) Subsections 210.047(3) to (8) apply to the request with any modifications that the circumstances require. COMMITTEES AND COORDINATOR Establishment 210.043 (1) Every operator shall establish one workplace committee for each of its workplaces, other than a workplace established for six months or less, for purposes related to occupational health and safety. Exception (2) Despite subsection (1), the Chief Safety Officer may authorize an operator to establish a single workplace committee in respect of two or more workplaces if the Chief Safety Officer is satisfied that the circumstances warrant it. Other committees (3) An occupational health and safety committee described in subsection 210.045(1) is deemed to be a workplace committee in respect of the workplace referred to in that subsection and to have been established by the operator for that workplace. Duties of workplace committee (4) A workplace committee shall (a) receive, consider, investigate if necessary and promptly dispose of matters and complaints related to occupational health and safety; (b) participate in inspections referred to in paragraphs 210.013(q) and 210.019(1)(p), in the investigation of any matter under paragraph 210.022(f) and in the activities of any health and safety officers that pertain to a matter under section 210.049 or subsection 210.05(8) or 210.054(8), and, at the discretion of a health and safety officer, participate in the officer’s activities that pertain to occupational diseases and to accidents, incidents and other hazardous occurrences; (c) maintain records in a form and manner approved by the Chief Safety Officer, and provide a copy of those records, on request, to a health and safety officer, or to any person within a class of persons that is prescribed; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (d) keep minutes of committee meetings in a form and manner approved by the Chief Safety Officer and provide a copy of those minutes, on request, to a health and safety officer, or to any person within a class of persons that is prescribed; and (e) perform any other duties that are assigned to it by the Chief Safety Officer or that are assigned to it under an agreement between the operator and any employers and employees — or the union representing them — at the workplace. Functions of workplace committee (5) A workplace committee may (a) seek to identify those things and circumstances at the workplace that are likely to be hazardous to the health or safety of employees, and advise on effective procedures to eliminate the hazards, to reduce the risks posed by the hazards and to protect against the hazards; (b) advise the operator and the employers at the workplace on the occupational health and safety policy, the occupational health and safety management system and the occupational health and safety programs — and any procedures — required under this Part; (c) advise on the provision of personal protective equipment suited to the needs of the employees; (d) make recommendations, for the improvement of occupational health and safety, to the operator and the employers and employees at the workplace and to any supplier, owner or provider of services that carries out duties or functions under this Part; and (e) participate in the activities described in subsection 210.08(1). 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Limitation of liability (6) An individual who serves as a member of a workplace committee is not personally liable for anything done or omitted to be done by them in good faith while carrying out their duties or functions. Number of members 210.044 (1) A workplace committee consists of any number of individuals that may be agreed to by the operator and the employees at the workplace or the unions representing them. Selection of members (2) The operator shall select no more than half of the members of a workplace committee from among employees at the workplace, at least one of whom shall be a representative of the operator. The other members, who represent the employees, shall be selected by the employees, or the unions representing them, from among employees at the workplace who do not exercise managerial functions. Meetings (3) A workplace committee shall meet at least once every month, or more frequently if the Chief Safety Officer requires it. Time off work (4) An employee who is a member of a workplace committee is entitled to any time off from work that is necessary to enable them to fulfil their duties and functions as a member of the committee, including time off to take training. That time off is considered to be work time for which the employee shall be paid the same wages and granted the same benefits that the employee would have received had they worked for that time. Rules of procedure (5) A workplace committee may establish its own rules of procedure, but in establishing those rules it shall comply with any requirements that are prescribed. Co-chairpersons (6) A workplace committee is to be cochaired by two of its members, one chosen by members that have been selected by employees, or unions representing them, and the other chosen by members that have been selected by the operator. Resolution of disagreements (7) If there is disagreement as to the size of a workplace committee, the selection of members or any other matter that prevents or impairs the proper functioning of the committee, the Chief Safety Officer shall determine the matter and C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc provide those concerned with a written determination. A determination by the Chief Safety Officer is final and binding and not subject to review or appeal. Occupational health and safety coordinator Duties of coordinator 210.045 (1) If an operator establishes a workplace for six months or less, the operator shall — unless there is already an occupational health and safety committee for the workplace that meets the requirements of subsections 210.044(1), (2) and (6) — designate an employee at that workplace who has been approved by the Chief Safety Officer to act as an occupational health and safety coordinator in respect of that workplace. (2) The coordinator shall (a) receive, consider, investigate if necessary, and promptly dispose of matters and complaints related to occupational health and safety; (b) assist their employer in carrying out the employer’s duties under paragraph 210.022 (f); (c) maintain records in a form and manner approved by the Chief Safety Officer, and provide a copy of those records, on request, to a health and safety officer, or to any person within a class of persons that is prescribed; and (d) perform any other duties that are assigned to them by the Chief Safety Officer. Recommendations Duties of operator (3) The coordinator may make recommendations, for the improvement of occupational health and safety, to the operator and the employers and employees at the workplace and to any supplier, owner or provider of services that has duties or functions under this Part. (4) The operator shall (a) ensure that the coordinator is informed of their responsibilities as coordinator under this section; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (b) ensure that the coordinator is provided with the training in health and safety — including any that is prescribed — necessary to enable them to fulfil their duties and functions as coordinator; and (c) make readily available to employees at the workplace, in printed form, the name of the coordinator and the coordinator’s contact information. Duties of operator and employer (5) The operator and the employers at the workplace shall cooperate with the coordinator and facilitate communications between the coordinator and the employees at the workplace. Limitation of liability (6) An individual who serves as a coordinator is not personally liable for anything done or omitted to be done by them in good faith while carrying out their duties or functions. Time off work (7) An employee who is a coordinator is entitled to any time off from work that is necessary to enable them to fulfil their duties and functions as a coordinator, including time off to take training. That time off is considered to be work time for which the employee shall be paid the same wages and granted the same benefits that the employee would have received had they worked for that time. Order to establish special committee — operator 210.046 (1) The Chief Safety Officer may, after consultation with an operator, order the operator to establish a special committee for any of its workplaces for particular purposes related to occupational health and safety. Order to establish special committee — employer (2) The Chief Safety Officer may, after consultation with an employer having control over a workplace, the operator, and the employer’s employees at the workplace or the union representing them, order the employer to establish a special committee for that workplace for particular purposes related to occupational health and safety. Mandate, duties and functions (3) The order shall set out the mandate, duties and functions of the special committee and the responsibilities of the operator or employer, as the case may be. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Time limit (4) The operator or employer, as the case may be, shall establish the special committee within 15 days after the day on which it receives the order. Provisions applicable (5) Paragraphs 210.043(5)(b) and (d) and subsections 210.043(6) and 210.044(1) to (7) apply, with any modifications that the circumstances require, in respect of a special committee. Response to recommendations 210.047 (1) Subject to subsections (4), (6) and (7), an operator or employer who receives recommendations from a committee established for any of the operator’s workplaces or for a workplace under the employer’s control, as the case may be, together with a written request to respond to the recommendations, shall provide a written response within 21 days after the day on which it receives the request. Nature of response (2) The response shall indicate the recommendations being accepted as well as the action, if any, that will be taken and the date by which it will be taken, and the recommendations being rejected, together with the reasons for the rejection. Response delayed — explanation (3) If it is not possible to provide a response within 21 days, the operator or employer, as the case may be, shall within that period provide the committee with a written explanation for the delay and propose a date on which the response will be provided. Revised date for response (4) Unless the committee notifies the operator or employer, as the case may be, that it is not satisfied that the explanation provided or the proposed date is reasonable, the operator or employer shall provide the response by that date. Report of delay (5) If the committee is not satisfied that the explanation provided or the proposed date indicated is reasonable, the committee shall promptly report the matter to an occupational health and safety officer. Confirmation of date (6) If the occupational health and safety officer is satisfied that the explanation provided and the proposed date are reasonable, the officer shall notify the committee, and the operator or employer, as the case may be, that the operator or employer is to provide the response by the 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss date indicated. The operator or employer, as the case may be, shall provide the response by that date. Fixing new date (7) If the occupational health and safety officer is not satisfied that the explanation provided or the proposed date is reasonable, the officer shall determine the date on which the response is to be provided and notify the committee, and the operator or employer, as the case may be, of that date. The operator or employer, as the case may be, shall provide the response by that date. Report regarding response (8) If the committee has not been provided with a response to its recommendations within the period required or if it considers that the response is not satisfactory, it shall inform an occupational health and safety officer of the matter. WORKPLACE MONITORING Observers 210.048 (1) A workplace committee may choose an employee at the workplace to observe (a) the set-up of, or any change to, systems for monitoring conditions at the workplace that affect the health or safety of employees, including systems for taking samples and measurements; and (b) the subsequent monitoring of the conditions referred to in paragraph (a), including the taking of samples and measurements. Observers (2) Every employer who conducts an activity described in paragraph (1)(a) or (b) at the workplace, and the operator if the operator conducts such an activity, shall permit the observer to observe the activity. Exception (3) Subsection (2) does not apply in an emergency situation, or in respect of monitoring referred to in paragraph (1)(b) that is carried out continuously or on a regular and frequent basis. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Notice and access (4) When an operator or an employer monitors health and safety conditions at a workplace, the following requirements apply: (a) if an employer is carrying out the monitoring, the employer shall give reasonable notice to the operator to enable the operator to comply with paragraph (b); (b) if an operator is carrying out the monitoring or is notified under paragraph (a), the operator shall give reasonable notice of the commencement of monitoring to all employers at the workplace; (c) the operator or the employer carrying out the monitoring shall give reasonable notice of the commencement of monitoring to the observer, and shall provide the observer with access to the workplace for the purpose of observing the monitoring; and (d) the operator or employer carrying out the monitoring shall, at the request of the observer, explain the monitoring process to the observer. Monitoring by health and safety officers (5) Monitoring may be carried out on the order of a health and safety officer under section 210.074 even if the notices referred to in paragraphs (4)(a) to (c) have not been given. Compensation of employees (6) An employee acting as an observer shall be paid the same wages and granted the same benefits that the employee would have received had they been working. REPORTING OF OCCUPATIONAL HEALTH AND SAFETY CONCERNS Duty to report 210.049 (1) An employee who has reasonable cause to believe that a provision of this Part or of the regulations made under this Part has been contravened or that there is likely to be an accident or injury arising out of, linked to or occurring in the course of employment shall report their concern to their supervisor. Resolve concern (2) The employee and the supervisor shall try to resolve the employee’s concern between themselves as soon as possible. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Notice to employer, etc. (3) If the employee’s concern is not resolved, they may notify their employer, and when so notified the employer shall in turn notify the workplace committee or the coordinator, as the case may be, and the operator. Notice to health and safety officer (4) If the employee’s concern is not resolved after they notify their employer, the employee may notify a health and safety officer. RIGHT TO REFUSE Refusal to perform activity 210.05 (1) Subject to subsection (2), an employee may refuse to perform an activity at a workplace if they have reasonable cause to believe that the performance of the activity constitutes a danger to themselves or another individual. Circumstances when refusal not permitted (2) An employee is not permitted to refuse to perform an activity if the refusal puts the life, health or safety of another individual directly in danger. Report to supervisor (3) An employee who refuses to perform an activity shall immediately report the circumstances of the matter to their supervisor. Action by supervisor (4) The supervisor shall immediately take action to try to resolve the matter. If the supervisor believes that a danger exists, they shall immediately take any action that is necessary to protect any individual from the danger and to inform the workplace committee or the coordinator, as the case may be, the operator and the employee’s employer of the matter. If the supervisor does not believe that a danger exists, they shall so notify the employee. Report to employer, etc. (5) If the employee continues to refuse to perform the activity, they shall immediately notify their employer and the workplace committee or the coordinator, as the case may be, and the employer shall in turn notify the operator and any provider of services that is providing services related to the placement of that employee. Report to occupational health and safety officer (6) Immediately after being notified under subsection (5), the operator shall notify an occupational health and safety officer of the continued refusal of the employee to perform the activity and of any remedial action taken. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Recommendations of committee or coordinator (7) The workplace committee or the coordinator, as the case may be, may make any recommendations that they consider appropriate to the employee, the employee’s employer, the operator and any provider of services that is providing services related to the placement of that employee. Enquiry and decision (8) The occupational health and safety officer shall, if the employee continues to refuse to perform the activity, enquire into the matter, taking into account the recommendations, if any, made by the workplace committee or the coordinator. The officer shall give to the employee, the employee’s employer, the operator and any provider of services that is providing services related to the placement of that employee, and to the workplace committee or the coordinator, as the case may be, a written notification of their decision on the matter. Dangerous situation — order (9) If the occupational health and safety officer decides that the performance of the activity constitutes a danger to the employee or another individual, the officer shall make any order under subsection 210.094(1) or (2) that the officer considers appropriate, and the employee may continue to refuse to perform the activity until the order is complied with or until it is varied or revoked under this Part. No right to refuse (10) If the occupational health and safety officer decides that the performance of the activity does not constitute a danger to the employee or another individual, or that the refusal puts the life, health or safety of another individual directly in danger, the employee is not entitled under this section to continue to refuse to perform the activity. Opportunity to explain reasons for refusal 210.051 (1) An employee who refuses under section 210.05 to perform an activity may accompany an occupational health and safety officer when the officer is enquiring into the matter under subsection 210.05(8), for the purpose of explaining the reasons for the employee’s refusal. Compensation of employee (2) An employee who, under subsection (1), accompanies an occupational health and safety officer shall, during that time, be paid the same 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss wages and granted the same benefits that the employee would have received if they had not exercised their right to refuse. Assignment of equivalent work 210.052 (1) Subject to any applicable collective agreement or other agreement, if an employee refuses under section 210.05 to perform an activity, the employer may assign reasonably equivalent work to the employee until the employee, by virtue of subsection 210.05(9) or (10), is no longer permitted to refuse to perform the activity. Compensation during assignment (2) If the employee is assigned reasonably equivalent work, the employer, or the provider of services that is providing services related to the placement of the employee, as the case may be, shall pay them the same wages and grant them the same benefits that they would have received had they not refused to perform the activity. Compensation if no assignment (3) If the employee is not assigned reasonably equivalent work, the employer, or the provider of services that is providing services related to the placement of the employee, as the case may be, shall, until the employee, by virtue of subsection 210.05(9) or (10), is no longer permitted to refuse to perform the activity, pay the employee the same wages and grant the employee the same benefits that they would have received had they not refused to perform the activity. No compensation if refusal of equivalent work (4) Subject to any applicable collective agreement or other agreement, if the employee refuses an assignment of reasonably equivalent work, they are not entitled to receive any wages or benefits. Other employees (5) For as long as the employee continues to exercise their right to refuse to perform an activity, another employee shall not be assigned to perform the activity unless the employer has advised that other employee of the refusal, the reasons for the refusal and the right of that other employee to refuse to perform the activity. Repayment (6) Subject to any applicable collective agreement or other agreement, the employer, or the provider of services that is providing services related to the placement of the employee, as the case may be, may require repayment C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc of any wages and benefits received by an employee under subsection (3) if an occupational health and safety officer determines in respect of an application made under section 210.064, after all avenues of redress have been exhausted by the employee, that the employee received the wages and benefits knowing that no circumstances existed that would warrant the refusal. Compensation for other employees 210.053 (1) Subject to any applicable collective agreement or other agreement, an employee at a workplace who is affected by a work stoppage arising from a refusal by another employee to perform an activity shall be paid the same wages and granted the same benefits that they would have received had no work stoppage occurred, until work resumes or until they return to their usual point of disembarkation on shore, whichever event occurs first. Equivalent work (2) Subject to any applicable collective agreement or other agreement, an employer may assign reasonably equivalent work to an employee who is affected by a work stoppage at the same wages and benefits that the employee would have received if no work stoppage had occurred. Refusal to be transported 210.054 (1) An employee may refuse to be transported on a passenger craft if they have reasonable cause to believe that being transported on it constitutes a danger to them. Report to operator (2) An employee who refuses to be transported on a passenger craft shall use the contact information provided under paragraph 210.014(1)(b) to immediately report the circumstances of the matter. Notice to Chief Safety Officer or delegate (3) On being notified of a refusal under subsection (2), the operator shall immediately notify the Chief Safety Officer unless the Chief Safety Officer has provided other contact information for the purposes of this subsection, in which case the operator shall use that contact information to make the notification. Notice to passengers (4) For as long as the employee continues to exercise their right to refuse to be transported on the passenger craft, or for any longer period specified by the Chief Safety Officer, the operator shall notify all other employees and 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss other passengers to be transported on the passenger craft, before they are transported, of the refusal, the reasons for the refusal and the right of employees to refuse to be transported. Action by operator (5) The operator shall immediately take action to try to resolve the matter. If the operator believes that the transportation constitutes a danger to the employee, it shall immediately take any remedial action that is necessary and inform the workplace committee established for the workplace to or from which the employee was to be transported, and an occupational health and safety officer, of the matter. If the operator does not believe that the transportation constitutes a danger to the employee, it shall so notify the employee. Report to workplace committee, etc. (6) If the employee continues to refuse to be transported, the operator shall immediately notify the workplace committee, the employee’s employer and an occupational health and safety officer of the continued refusal of the employee to be transported and of any remedial action taken. The employer shall in turn notify any provider of services that is providing services related to the placement of that employee. Recommendations of committee (7) The workplace committee may make any recommendations to the employee and the operator that it considers appropriate. Enquiry and decision (8) The occupational health and safety officer shall, if the employee continues to refuse to be transported, enquire into the matter, taking into account any recommendations made by the workplace committee. The occupational health and safety officer shall decide whether the transportation constitutes a danger to the employee, and shall give to the employee, the employee’s employer, the operator and the workplace committee a written notification of the decision. The employer shall in turn notify any provider of services that is providing services related to the placement of that employee. Dangerous situation — order (9) If the occupational health and safety officer decides that the transportation constitutes a danger to the employee, the officer shall make any order under subsection 210.094(1) or (2) that they consider appropriate, and an employee C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc may continue to refuse to be transported until the order is complied with or until it is varied or revoked under this Part. No right to refuse (10) If the occupational health and safety officer decides that the transportation does not constitute a danger to the employee, the employee is not entitled to continue to refuse to be transported. Assignment of equivalent work 210.055 (1) Subject to any applicable collective agreement or other agreement, if an employee refuses under section 210.054 to be transported, the employer may assign reasonably equivalent work to the employee until the employee, by virtue of subsection 210.054(9) or (10), is no longer permitted to refuse to be transported. Compensation during assignment (2) If an employee is assigned reasonably equivalent work, the employer or the provider of services that is providing services related to the placement of the employee, as the case may be, shall pay the employee the same wages and grant the employee the same benefits that they would have received had they not refused to be transported. Compensation if no assignment (3) If an employee has not been assigned reasonably equivalent work, the employer or the provider of services that is providing services related to the placement of the employee, as the case may be, shall, until the employee, by virtue of subsection 210.054(9) or (10), is no longer permitted to refuse to be transported, pay the employee the same wages and grant the employee the same benefits that they would have received had they not refused to be transported. No compensation if refusal of equivalent work (4) Subject to any applicable collective agreement or other agreement, if an employee refuses an assignment of reasonably equivalent work, the employee is not entitled to receive any wages or benefits. Repayment (5) Subject to any applicable collective agreement or other agreement, the employer, or the provider of services that is providing services related to the placement of the employee, as the case may be, may require repayment of any wages and benefits received by an employee under subsection (3) if an 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss occupational health and safety officer determines in respect of an application made under section 210.064, after all avenues of redress have been exhausted by the employee, that the employee received the wages and benefits knowing that no circumstances existed that would warrant the refusal. PREGNANT OR NURSING EMPLOYEES Cessation of functions 210.056 (1) Without prejudice to the rights conferred by section 210.05 and subject to this section, an employee who is pregnant or nursing may cease to perform her job if she believes that, by reason of the pregnancy or nursing, continuing any of the functions connected with her regular work may pose a risk to her health or to that of her foetus or child. Notification (2) On being informed of the cessation, the employer, with the written consent of the employee, shall notify the workplace committee established for the employee’s workplace or the coordinator, as the case may be. Medical certificate (3) The employee shall provide to her employer, and any provider of services that is providing services related to her placement, as soon as possible, a certificate of a medical practitioner of her choice who is entitled to practise medicine under the laws of a province (a) certifying that continuing any of the functions connected with her regular work poses a risk to her health or to that of her foetus or child and indicating the expected duration of the risk and the activities or conditions to avoid in order to eliminate the risk; or (b) certifying that continuing the functions connected with her regular work does not pose a risk to her health or to that of her foetus or child. Provision no longer applicable (4) Without prejudice to any other right conferred by this Part, by a collective agreement, by another agreement or by any terms and conditions of employment, once the medical practitioner has established that there is a risk as C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc described in subsection (1), the employee is no longer permitted to cease to perform her job under that subsection. Employer may reassign (5) For the period during which the employee does not perform her job under subsection (1), the employer may, in consultation with the employee, reassign her to another job that would not pose a risk to her health or to that of her foetus or child. Status of employee (6) Whether or not the employee has been reassigned to another job, she is deemed to continue to hold the job that she held at the time she ceased to perform her job and is to continue to receive the wages and benefits that are attached to that job for the period during which she does not perform the job. Reassignment and job modification 210.057 (1) An employee who is pregnant or nursing may, during the period from the beginning of the pregnancy to the end of the twenty-fourth week following the birth, request that the employer modify the functions connected with her regular work or reassign her to another job if, by reason of the pregnancy or nursing, continuing any of those functions may pose a risk to her health or to that of her foetus or child. Medical certificate (2) The employee’s request shall be accompanied by a certificate described in paragraph 210.056(3)(a). Employer’s obligations 210.058 (1) An employer to whom a request has been made under subsection 210.057(1) shall examine the request in consultation with the employee and, if feasible, shall modify the functions connected with her regular work or shall reassign her. The employer shall notify any provider of services that is providing services related to the placement of that employee that the request has been made. Rights of employee (2) An employee who has made a request under subsection 210.057(1) is entitled to continue in her current job while the employer examines her request, but, if the risk posed by continuing any of the functions connected with her regular work so requires, she is entitled to and shall be granted a leave of absence with the same wages and benefits — payable by the 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss employer or any provider of services that is providing services related to the placement of that employee, as the case may be — that she would have received had she not been on leave of absence until the employer (a) modifies the functions connected with her regular work or reassigns her; or (b) informs her in writing that it is not feasible to modify the functions connected with her regular work or to reassign her. Onus of proof (3) The onus is on the employer to show that a modification of the functions connected with the employee’s regular work or a reassignment that would avoid the activities or conditions indicated in the medical certificate is not feasible. Employee to be informed (4) If the employer concludes that a modification of the functions connected with the employee’s regular work or a reassignment that would avoid the activities or conditions indicated in the medical certificate is not feasible, the employer shall so inform her in writing. Status of employee (5) If the functions connected with the employee’s regular work are modified or the employee is reassigned, the employee is deemed to continue to hold the job that she held at the time of making the request under subsection 210.057(1), and shall continue to receive the wages and benefits that are attached to that job. Employee’s right to leave (6) An employee referred to in subsection (4) is entitled to and shall be granted a leave of absence for the duration of the risk as indicated in the medical certificate. REPRISALS AND COMPLAINTS Definition of “reprisal action” 210.059 (1) In this section and in sections 210.06 and 210.063, “reprisal action” means an action that (a) adversely affects an employee with respect to their terms or conditions of employment or any opportunity for employment or promotion, including dismissal, layoff, suspension, demotion, transfer of job or location, discontinuation or elimination of the job, change in hours of work, reduction in C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc wages or benefits, coercion, intimidation or the imposition of any disciplinary sanction, reprimand or other penalty; and (b) is taken, in whole or in part, because the employee has acted in accordance with the provisions of this Part or of the regulations made under this Part or with a decision or order made under any of those provisions or has taken steps to ensure that those provisions are complied with. Prohibition (2) No operator, employer, provider of services or union shall take, or threaten to take, reprisal action against an employee. No action against employee (3) Without limiting the generality of subsection (2), actions referred to in paragraph (1) (a) cannot be taken against an employee for (a) seeking to establish a committee, participating in the establishment or work of a committee or acting as a member of a committee or as a coordinator; (b) acting as an observer under section 210.048; (c) making a report under section 210.049; (d) refusing to perform an activity under section 210.05, refusing to be transported under section 210.054 or ceasing to perform a job under section 210.056; (e) requesting the employer under section 210.057 to modify the functions connected with the employee’s regular work or to reassign the employee; (f) seeking access to information to which the employee is entitled under this Part; (g) testifying in any proceeding or inquiry under this Part; or (h) giving information in accordance with the provisions of this Part or of the regulations made under this Part or with a decision or order made under any of those provisions to a committee, a coordinator, a health and safety officer or any other person having duties or functions under this Part, or under Part III as it relates to safety. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Disciplinary action (4) Despite paragraph (3)(d), any action referred to in paragraph (1)(a) may be taken against an employee who has exercised rights under section 210.05 or 210.054 after all avenues of redress have been exhausted by the employee, if the operator, employer, provider of services or union taking the action can demonstrate that the employee has wilfully abused those rights. Reasons (5) The operator, employer, provider of services or union shall provide the employee with written reasons for any action taken under subsection (4) within 15 days after the day on which a request is received from the employee to do so. Complaints 210.06 (1) An employee may, either personally or through a representative, make a complaint in writing to an occupational health and safety officer that (a) an employer or provider of services has failed to pay wages or grant benefits to the employee that are required under subsection 210.019(2), 210.044(4), 210.045(7), 210.048(6), 210.051(2), 210.052(2) or (3), 210.053(1) or (2), 210.055(2) or (3), 210.056(6) or 210.058(2) or (5); or (b) an operator, employer, provider of services or union has taken or threatened to take reprisal action against the employee contrary to subsection 210.059(2). Time limit (2) The complaint shall be made within 90 days after the day on which the grounds for the complaint became known or ought to have become known to the employee. Burden of proof (3) On an enquiry into a complaint under paragraph (1)(b), the burden of proving that no reprisal action has been taken or threatened is on the operator, employer, provider of services or union against whom the complaint is made. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Grievance under collective agreement (4) An employee who is aggrieved by a subject-matter described in paragraph (1)(a) or (b) should, if the employee is bound by a collective agreement that provides for final and binding arbitration of grievances in respect of the subject-matter, present a grievance under the agreement. Exercise of rights (5) An employee who exercises their right within the time permitted under the collective agreement is not permitted to make a complaint under subsection (1) in respect of the same subject-matter unless it is determined that the arbitrator does not have jurisdiction to hear the grievance. In that case, the employee may, within 90 days after the day on which a final determination is made that the arbitrator does not have jurisdiction, make an application under that subsection. Enquiry into complaint 210.061 (1) If a complaint is made to an occupational health and safety officer, the officer shall enquire into it and decide if it is justified. Enquiry on own initiative (2) An occupational health and safety officer may carry out an enquiry on their own initiative if the officer is of the opinion, based on information that the officer considers to be reliable, that grounds for a complaint under section 210.06 exist. Notice of decision 210.062 If, after carrying out their enquiry, the occupational health and safety officer decides that a complaint is not justified or that no grounds for a complaint exist, they shall immediately give notice of the decision to the operator and the complainant, as well as to the employer, provider of services or union that is the subject of the complaint. Order to pay wages or grant benefits 210.063 (1) If the occupational health and safety officer decides that an employer or a provider of services that is providing services related to the placement of an employee has failed to pay wages or grant benefits to the employee that are required under this Part, they may order the employer or provider of services, as the case may be, subject to any terms and conditions that they consider appropriate, (a) to pay those wages or grant those benefits; and 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (b) to take any other measure necessary to remedy the matter. Order in case of reprisal action (2) If the occupational health and safety officer decides that an operator, employer, provider of services or union has taken reprisal action contrary to subsection 210.059(2), they may, subject to any terms and conditions that they consider appropriate, order (a) the reinstatement of an employee on the same terms and conditions under which the employee was employed immediately before the reprisal action; (b) the payment or the granting to an employee, by the employer or provider of services of any wages or benefits that the employee would have been entitled to but for the reprisal action; (c) the removal of any reprimand or other references to the matter from the records of any operator, employer or provider of services; (d) the reinstatement of an employee to a union if the employee has been expelled by the union; and (e) the taking by the operator, employer, provider of services or union of any other measure necessary to remedy the matter. Order in case of threat of reprisal action (3) If the occupational health and safety officer decides that an operator, employer, provider of services or union has threatened to take reprisal action contrary to subsection 210.059(2), they shall order it not to take that action. Order to specify breach (4) An order made under this section shall specify the provisions of this Part or of the regulations made under this Part that have not been complied with or the nature of any reprisal action taken or threatened to be taken contrary to subsection 210.059(2), as the case may be. Application by employer or provider of services 210.064 (1) An employer or a provider of services may apply in writing to an occupational health and safety officer for a determination as to whether C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (a) an employee has received wages and benefits under subsection 210.052(3) knowing that no circumstances existed that would warrant the employee’s refusal, under section 210.05, to perform an activity; or (b) an employee has received wages and benefits under subsection 210.055(3) knowing that no circumstances existed that would warrant the employee’s refusal, under section 210.054 to be transported. Time limit (2) The application shall be made within 30 days after all avenues of redress have been exhausted by the employee. Burden of proof (3) The burden of proving that no circumstances existed that would warrant the refusal by the employee is on the employer or the provider of services. Notice of decision 210.065 If an occupational health and safety officer dismisses an application made under subsection 210.064(1), the officer shall immediately give notice of the decision to the applicant, the Chief Safety Officer and the operator, as well as to the employee who is the subject of the application. Notice of decision 210.066 If an occupational health and safety officer determines that an employee has received wages and benefits under subsection 210.052(3) or 210.055(3) knowing that no circumstances existed that would warrant the refusal by the employee under section 210.05 to perform an activity, or the refusal by the employee under section 210.054 to be transported, as the case may be, the officer shall immediately give notice of the decision to the applicant, the Chief Safety Officer and the operator, as well as to the employee who is the subject of the application. ACTIVITIES OF BOARD Research, studies and programs 210.067 (1) The Board may, for the purposes of this Part, (a) undertake research into the causes of and the means of preventing or reducing occupational injury and illness; (b) cause studies to be made into occupational health and safety; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (c) publish the results of the research or studies; (d) compile, prepare and disseminate information related to occupational health and safety obtained from the research and studies; (e) implement programs to prevent or reduce occupational injury and illness; and (f) implement — in accordance with the regulations, if any — programs for medical monitoring and examination related to occupational health and safety, request any employer to do so or appoint any medical practitioner qualified in occupational medicine to do so. Consent for medical monitoring or examination (2) For the purposes of paragraph (1)(f), medical monitoring or examination of an employee may be conducted only with the employee’s written consent. Cooperation with governments, etc. (3) The Board may carry out the activities described in paragraphs (1)(a), (e) and (f) in conjunction with any department or agency of the Government of Canada, the government of any province or a foreign government, or with any other organization that carries out similar activities. Guidelines and interpretation notes 210.068 (1) The Board may issue and publish, in any manner that it considers appropriate, guidelines and interpretation notes with respect to the application and administration of this Part. Not statutory instruments (2) The guidelines and interpretation notes are not statutory instruments for the purposes of the Statutory Instruments Act. AUTHORIZATION Recommendation of Chief Safety Officer 210.069 (1) On receipt under subsection 142(3.1) of an application for an authorization, or to amend an authorization, the Chief Safety Officer shall (a) consider the potential impact of the work or activity to be authorized on the health and safety of employees engaged in the work or activity; and C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (b) make a written recommendation to the Board on the matters considered. Board to take recommendation into account (2) In deciding whether to issue or amend an authorization, the Board shall take into account the recommendation of the Chief Safety Officer. Authorization — occupational health and safety (3) In addition to any requirement or approval determined by the Board under Part III to which an authorization is subject, the authorization is also subject to any requirements and approvals, not inconsistent with the provisions of this Act or the regulations, that the Board determines relate to occupational health and safety. SUBSTITUTIONS Powers of Chief Safety Officer — workplace 210.07 (1) The Chief Safety Officer may, on application, permit the use at a workplace, for a specified time and subject to specified conditions, of specified equipment, methods, measures, standards or other things, in lieu of any required by regulations made under this Part, if he or she is satisfied that protection of the health and safety of employees at the workplace would not be diminished and the granting of the permission is not otherwise prohibited by regulation. No contravention (2) The regulations are not considered to be contravened if there is compliance with a permission under subsection (1). Application (3) The application shall (a) be in a form acceptable to the Chief Safety Officer; (b) include information with respect to the consequences to health and safety that might reasonably be anticipated if the permission is granted; and (c) be accompanied by technical information sufficient to enable the Chief Safety Officer to make a decision on the application. Public notice (4) On receipt of the application, the Chief Safety Officer shall make it available to the public in a manner that he or she considers advisable, together with a notice that submissions may be made to him or her for a period of 30 days — or any shorter period fixed by him or 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss her with the agreement of the applicable workplace committee — after the day on which the application has been made available. Notice at workplace (5) If the application is made in respect of an existing workplace, the applicant shall give a copy of the application to the operator. An operator shall, immediately after it receives or makes an application relating to an existing workplace (a) post a copy of it in printed form in a prominent place at the workplace; and (b) provide a copy to any committee established for that workplace and to any union representing employees within the offshore area. Decision (6) The Chief Safety Officer shall, as soon as possible after the end of the period referred to in subsection (4), inform, in a manner that he or she considers advisable, the applicant, the operator and the public of the decision made on the application. Reconsideration of decision (7) The Chief Safety Officer may, on his or her own initiative or on application by the applicant for the permission under subsection (1), reconsider, confirm, vary, revoke or suspend a decision made on the application at any time if information is made available that, had it been known when the decision was made, would reasonably be expected to have resulted in a different decision from the one made at that time. In that case, subsections (1) to (6) apply with the necessary modifications. Powers of Chief Safety Officer — passenger craft 210.071 (1) The Chief Safety Officer may, on application by an operator, permit the use on a passenger craft, or the use in respect of employees or other passengers being transported on a passenger craft, for a specified time and subject to specified conditions, of specified equipment, methods, measures, standards or other things, in lieu of any required by regulations made under this Part, if the granting of the permission is not otherwise prohibited by regulation made under this Part and if he or she is satisfied that protection of the health and safety of the employees or other passengers being transported would not be diminished. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 No contravention (2) The regulations are not considered to be contravened if there is compliance with a permission under subsection (1). Application (3) The application shall (a) be in a form acceptable to the Chief Safety Officer; (b) include information with respect to the consequences to health and safety that might reasonably be anticipated if the permission is granted; (c) be accompanied by technical information sufficient to enable the Chief Safety Officer to make a decision on the application; and (d) be accompanied by documentation issued by the Minister of Transport indicating that if the permission is granted, it would not contravene any Act or law that applies to the operation of a passenger craft. Public notice (4) On receipt of the application, the Chief Safety Officer shall make it available to the public in a manner that he or she considers advisable, together with a notice that submissions may be made to him or her for a period of 30 days — or any shorter period fixed by him or her with the agreement of each workplace committee established by the operator — after the day on which the application has been made available. Notice at workplace (5) An operator shall, immediately after it makes an application, post a copy of it in printed form in a prominent place at each of its workplaces, and provide a copy to any committee established for that workplace. Decision (6) The Chief Safety Officer shall, as soon as possible after the end of the period referred to in subsection (4), inform, in a manner that he or she considers advisable, the operator and the public of the decision made on the application. Reconsideration of decision (7) The Chief Safety Officer may, on his or her own initiative or on application by the operator who requested a permission under subsection (1), reconsider, confirm, vary, revoke or suspend a decision made on the application at any time when information is made available that, had it been known when the decision was 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss made, would reasonably be expected to have resulted in a different decision from the one made at that time. In that case, subsections (1) to (6) apply with the necessary modifications. ADMINISTRATION AND ENFORCEMENT Occupational health and safety officers 210.072 (1) Subject to subsection (3), the Federal Minister shall, within 30 days after the day on which the Minister is notified that the Provincial Minister has designated an individual as an occupational health and safety officer under the Provincial Act, designate that individual as an occupational health and safety officer for the purposes of the administration and enforcement of this Part. Notice of designation (2) The Federal Minister shall, without delay after making the designation, notify the Provincial Minister in writing that the designation has been made and provide a copy to the Board. Restriction (3) The Federal Minister shall not designate an individual if he or she is not satisfied that the individual is qualified to exercise the powers and carry out the duties and functions of an occupational health and safety officer under this Part. If an individual is not designated, the Federal Minister shall without delay notify the Provincial Minister of it in writing and provide a copy to the Board. Limitation (4) No individual may be designated under subsection (1) unless they have been recommended to the Provincial Minister by the Board. Indemnification (5) An individual designated under subsection (1) who is not an employee of the Board is deemed to be an officer for the purposes of section 17. Certificate to be produced (6) An individual designated under subsection (1) shall be provided with a certificate of designation, and, on entering any place under the authority of this Part shall, if so requested, produce the certificate to the person in charge of the place. Special officers 210.073 (1) If the Provincial Minister is satisfied that the circumstances described in paragraphs (a) and (b) exist and he or she appoints an individual as a special officer under the Provincial Act in relation to a matter C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc connected to the risk described in paragraph (a), the Federal Minister may, after being advised of that appointment, and subject to subsection (2), designate that individual as a special officer for the purposes of the administration and enforcement of this Part in relation to the same matter: (a) there are reasonable grounds to believe that action by a special officer is required to avoid a serious risk to the health and safety of employees in the offshore area within the near future; and (b) the risk cannot be avoided through the exercise of powers conferred under subsection 41(2) or section 210.121 or 210.122. Restriction (2) The Federal Minister may designate the individual only if he or she, after consulting with the Minister of Labour, is satisfied that the circumstances described in paragraphs (1)(a) and (b) exist and that the individual is qualified to exercise the powers and carry out the duties and functions of a special officer under this Part. Notice of designation (3) The Federal Minister shall, without delay after making a designation, notify the Provincial Minister in writing that the designation has been made and provide a copy to the Board. Certificate to be produced (4) The individual shall be provided with a certificate of designation and, on entering any place under the authority of this Part, shall, if so requested, produce the certificate to the person in charge of the place. No liability (5) No action lies against the Board for anything done or omitted to be done by an individual designated under subsection (1) while carrying out their duties or functions, or by any person in the course of assisting such an individual. Orders for verifying compliance 210.074 (1) A health and safety officer may, for the purpose of verifying compliance with this Part, order an operator, employer, employee, supervisor, interest holder, owner, provider of services or supplier (a) to do, in a place that is used for any work or activity for which an authorization has been issued, including a passenger craft or an 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss aircraft or vessel that has been used or is intended to be used as a passenger craft, any of the following: (i) inspect anything, (ii) pose questions or conduct tests or monitoring, and (iii) take photographs or measurements or make recordings or drawings; (b) to accompany or assist the officer while the officer is in a place described in paragraph (a); (c) to produce a document or another thing that is in their possession or control, or to prepare and produce a document based on data or documents that are in their possession or control, in the form and manner that the officer may specify; (d) to provide, to the best of their knowledge, information relating to any matter to which this Part applies, or to prepare and produce a document based on that information, in the form and manner that the officer may specify; (e) to ensure that all or part of a place described in paragraph (a), or anything located in the place, that is under their control, not be disturbed for a reasonable period pending the exercise of any powers under this section; and (f) to remove anything from a place described in paragraph (a) and to provide it to the officer, in the manner specified by the officer, for examination, testing or copying. Orders for verifying compliance (2) A health and safety officer may, for the purpose of verifying compliance with this Part, order any person in charge of a place, other than a person in charge of a place referred to in paragraph (1)(a), in which the officer has reasonable grounds to believe that there is anything to which this Part applies (a) to inspect anything in the place; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (b) to pose questions, or conduct tests or monitoring, in the place; (c) to take photographs or measurements, or make recordings or drawings, in the place; (d) to accompany or assist the officer while the officer is in the place; (e) to produce a document or another thing that is in their possession or control, or to prepare and produce a document based on data or documents that are in their possession or control, in the form and manner that the officer may specify; (f) to provide, to the best of their knowledge, information relating to any matter to which this Part applies, or to prepare and produce a document based on that information, in the form and manner that the officer may specify; (g) to ensure that all or part of the place, or anything located in the place, that is under their control, not be disturbed for a reasonable period pending the exercise of any powers under this section; and (h) to remove anything from the place and to provide it to the officer, in the manner specified by the officer, for examination, testing or copying. Powers on entry (3) A health and safety officer may, for the purpose of verifying compliance with this Part and subject to section 210.076, enter a place that is used for any work or activity for which an authorization has been issued, including a passenger craft or an aircraft or vessel that has been used or is intended to be used as a passenger craft, or any other place in which the officer has reasonable grounds to believe that there is anything to which this Part applies, and may for that purpose (a) inspect anything in the place; (b) pose questions, or conduct tests or monitoring, in the place; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (c) take samples from the place, or cause them to be taken, for examination or testing, and dispose of those samples; (d) remove anything from the place, or cause it to be removed, for examination, testing or copying; (e) while at the place, take or cause to be taken photographs or measurements, make or cause to be made recordings or drawings or use systems in the place that capture images or cause them to be used; (f) use any computer system in the place, or cause it to be used, to examine data contained in or available to it; (g) prepare a document, or cause one to be prepared, based on data contained in or available to the computer system; (h) use any copying equipment in the place, or cause it to be used, to make copies; (i) be accompanied while in the place by any individual, or be assisted while in the place by any person, that the officer considers necessary; and (j) meet in private with any individual in the place, with the agreement of that individual. Clarification (4) For greater certainty, a health and safety officer who has entered a place under subsection (3) may order any individual in the place to do anything described in paragraphs (1)(a) to (f) or (2)(a) to (h), as the case may be. Return of things removed (5) Anything removed under paragraph (1)(f), (2)(h) or (3)(d) for examination, testing or copying shall, if requested by the person from whom it was removed, be returned to that person after the examination, testing or copying is completed, unless it is required for the purpose of a prosecution under this Part. Reports to be provided to operator 210.075 (1) A health and safety officer shall provide to an operator written reports respecting anything inspected, tested or monitored at any of its workplaces by, or on the order of, the officer for the purpose of verifying compliance with this Part. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Reports to be provided to employer (2) A health and safety officer shall provide to each employer at a workplace written reports respecting anything inspected, tested or monitored at the workplace by, or on the order of, the officer for the purpose of verifying compliance with this Part that relate to the health and safety of the employer’s employees. Editing of report — trade secrets (3) If a report contains a trade secret, the health and safety officer may edit the report to protect the trade secret. Editing of report — medical and other information (4) If a report contains information relating to the medical history of an identifiable individual or other prescribed information relating to an identifiable individual, the health and safety officer shall edit the report to protect that information before providing it to an operator or employer, unless the individual to whom the information relates consents in writing to the disclosure of the information to the operator or employer. Entering living quarters 210.076 (1) If the place referred to in subsection 210.074(3) is living quarters, a health and safety officer is not authorized to enter those quarters without the consent of the occupant except (a) to execute a warrant issued under subsection (4); (b) to verify that any lifesaving equipment that is prescribed is readily available and in good condition; or (c) to verify that those quarters, if on a marine installation or structure, are in a structurally sound condition sufficient to ensure the health and safety of employees. Notice (2) The officer shall provide reasonable notice to the occupant before entering living quarters under paragraph (1)(b) or (c). 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Exception (3) Despite paragraphs (1)(b) and (c), any locker in the living quarters that is fitted with a locking device and that is assigned to the occupant shall not be opened by the officer without the occupant’s consent except under the authority of a warrant issued under subsection (4). Authority to issue warrant (4) On ex parte application, a justice of the peace may issue a warrant authorizing a health and safety officer who is named in it to enter living quarters subject to any conditions specified in the warrant if the justice is satisfied by information on oath that (a) the living quarters are a place referred to in subsection 210.074(3); (b) entry to the living quarters is necessary to verify compliance with this Part; and (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused or that consent to entry cannot be obtained from the occupant. Authority to open locker (5) The warrant may also authorize a locker described in subsection (3) to be opened, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that (a) it is necessary to open the locker to verify compliance with this Part; and (b) the occupant to whom it is assigned refused to allow it to be opened or there are reasonable grounds to believe that the occupant to whom it is assigned will refuse to allow it to be opened or that consent to opening it cannot be obtained from that occupant. Use of force (6) The health and safety officer who executes a warrant issued under subsection (4) shall not use force unless the use of force has been specifically authorized in the warrant. Telewarrant provisions to apply (7) A warrant may be issued under this section by telephone or other means of telecommunication on information submitted by a health and safety officer by one of those means, and section 487.1 of the Criminal Code applies for that purpose, with any modifications that the circumstances require. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Definition of “living quarters” (8) In this section, “living quarters” means sleeping quarters provided for the accommodation of employees on a marine installation or structure or a passenger craft, and any room for the exclusive use of the occupants of those quarters that contains a toilet or a urinal. Assistance to officers 210.077 (1) The operator for, employers, employees and supervisors at, owners of, suppliers or providers of services to, as well as the person in charge of, a place entered by a health and safety officer under subsection 210.074(3) — and the interest holders having an interest, or a share of an interest, in any portion of the offshore area in which the place is located — shall give all assistance that is reasonably required to enable the officer to verify compliance with this Part and shall provide any documents, data or information that is reasonably required for that purpose. Transportation, accommodation and food (2) If the place referred to in subsection 210.074(3) is a workplace, the operator shall provide to the health and safety officer, and to every individual accompanying that officer, free of charge, (a) suitable transportation between the operator’s usual point of embarkation on shore and the workplace, between the workplace and the operator’s usual point of disembarkation on shore, and between workplaces; and (b) suitable accommodation and food at the workplace. False statements or information 210.078 No person shall make a false or misleading statement or provide false or misleading information, in connection with any matter under this Part, to a health and safety officer who is carrying out duties or functions under this Part or to the Chief Safety Officer when he or she is conducting a review under section 210.1. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Obstruction 210.079 No person shall obstruct or hinder a health and safety officer who is carrying out duties or functions under this Part or the Chief Safety Officer when he or she is conducting a review under section 210.1. Accompaniment of health and safety officer 210.08 (1) A health and safety officer who is inspecting, testing or monitoring anything in a workplace under subsection 210.074(3) shall give to an employer representative at the workplace, and to a member of the workplace committee who represents employees, an opportunity to accompany the officer when the officer is carrying out those activities. Employee representative unavailable (2) If no employee representative from the workplace committee is available, the officer may select one or more other employees to accompany them. Unaccompanied examination (3) The officer may carry out the activities without being accompanied by an employer or employee representative if either or both of them are unavailable and the officer considers that it is necessary to proceed immediately with those activities. Consultation with employees (4) If the officer is not accompanied by an employee representative, the officer shall endeavour to consult with a number of employees when carrying out the activities. Compensation of employee (5) An individual who is accompanying or being consulted by an officer under this section shall be paid the same wages and granted the same benefits that the individual would have received had they been working. Authority to issue warrant 210.081 (1) On ex parte application, a justice of the peace may issue a warrant if the justice is satisfied by information on oath that there are reasonable grounds to believe that there is in any place anything that will provide evidence or information relating to the commission of an offence under this Part. Powers under warrant (2) The warrant may authorize a health and safety officer, and any other individual named in the warrant, to at any time enter and search the place and to seize anything specified in the C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc warrant, or do any of the following as specified in it, subject to any conditions that may be specified in it: (a) conduct examinations, tests or monitoring; (b) take samples for examination or testing, and dispose of those samples; or (c) take photographs or measurements, make recordings or drawings, or use systems in the place that capture images. Where warrant not necessary (3) A health and safety officer may exercise the powers described in this section without a warrant if the conditions for obtaining the warrant exist but by reason of exigent circumstances it would not be feasible to obtain one. Exigent circumstances (4) Exigent circumstances include circumstances in which the delay necessary to obtain the warrant would result in danger to human life or the loss or destruction of evidence. Operation of computer system and copying equipment (5) An individual authorized under this section to search a computer system in a place may (a) use or cause to be used any computer system at the place to search any data contained in or available to the computer system; (b) reproduce or cause to be reproduced any data in the form of a printout or other intelligible output; (c) seize any printout or other output for examination or copying; and (d) use or cause to be used any copying equipment at the place to make copies of the data. Duty of person in charge of place (6) Every person who is in charge of a place in respect of which a search is carried out under this section shall, on presentation of the warrant, permit the individual carrying out the search to do anything described in subsection (5). Transportation, accommodation and food (7) An operator shall provide, free of charge, to an individual who is executing a warrant under this section at any of its workplaces 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (a) suitable return transportation between the workplace and any location from which transportation services to that workplace are usually provided, and between workplaces; and (b) suitable accommodation and food at the workplace. Telewarrant provisions to apply (8) A warrant may be issued under this section by telephone or other means of telecommunication on information submitted by a health and safety officer by one of those means, and section 487.1 of the Criminal Code applies for that purpose, with any modifications that the circumstances require. Storage and removal 210.082 (1) A thing seized under this Part may be stored in the place where it was seized or may, at the discretion of a health and safety officer, be removed to any other place for storage. The owner of the thing or the person who is lawfully entitled to possess it shall pay the costs of storage or removal. Perishable things (2) If the thing seized is perishable, a health and safety officer may destroy the thing, or otherwise dispose of it in any manner the officer considers appropriate. Any proceeds realized from its disposition shall be paid to the Receiver General. NON-DISTURBANCE OF SCENE Serious injury or death 210.083 (1) In the case of an incident at a workplace, or involving a passenger craft, that results in serious injury or death, no person shall, unless authorized to do so by a health and safety officer, disturb anything related to the incident except to the extent necessary to (a) attend to any individuals who are injured or killed; (b) prevent further injuries; or (c) prevent damage to or loss of property. Exception — passenger craft (2) If an individual is killed or seriously injured by an incident involving a passenger craft, an individual who is investigating the C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc incident under the Aeronautics Act, the Canada Shipping Act, 2001 or the Canadian Transportation Accident Investigation and Safety Board Act is not required to obtain an authorization under subsection (1). DISCLOSURE OF INFORMATION Provision of information 210.084 No person shall prevent an employee from providing to a health and safety officer or to the Board, or to any person or committee having duties or functions under this Part, information that they may require to carry out their duties or functions. Information not to be disclosed 210.085 Subject to sections 210.088 to 210.09, no person shall — except for the purposes of this Part, for the purposes of a prosecution under this Part, for the purposes of Part III as it relates to safety or for the purposes of a prosecution under Part III that relates to safety — disclose the results of (a) activities carried out by or on the order of a health and safety officer for the purpose of verifying compliance with this Part; or (b) activities carried out under a warrant issued under this Part. Non-disclosure of identity 210.086 Subject to section 210.089, no individual to whom information obtained under this Part is communicated in confidence shall disclose the identity of the individual who provided it except for the purposes of this Part, and no individual who obtains such information in confidence is competent or compellable to disclose the identity of the individual who provided it before any court or other tribunal except by order of the court or tribunal on any terms and conditions that the court or tribunal considers just. Non-disclosure of trade secrets 210.087 (1) Subject to subsections (2) and 210.089(1), trade secrets that become known to a health and safety officer who enters a place under subsection 210.074(3), or to an individual accompanying or a person assisting the officer, are privileged and shall not be disclosed except for the purposes of this Part, or for the purposes of Part III as it relates to safety. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Information on hazardous products and materials (2) Information that, under the Hazardous Materials Information Review Act, a person is exempt from disclosing under paragraph 210.022(d) or (e) or under paragraph 13(a) or (b) of the Hazardous Products Act, and that is obtained by a health and safety officer who enters a place under subsection 210.074(3), or by an individual accompanying or a person assisting the officer, is privileged and, despite the Access to Information Act or any other Act or law, shall not be disclosed to any other person except for the purposes of this Part, or for the purposes of Part III as it relates to safety. Secondary release of information (3) Subject to subsection 210.089(2), information disclosed under subsection (1) or (2) shall not be further disclosed by the recipient, except for the purpose for which it was disclosed to them. Disclosure by Chief Safety Officer 210.088 (1) Despite section 122, the Chief Safety Officer may disclose information — other than information relating to the medical history of an identifiable individual or other prescribed information relating to an identifiable individual, an individual’s identity the disclosure of which is restricted under section 210.086 or information the disclosure of which is restricted under section 210.087 — related to occupational health and safety that he or she obtains in his or her capacity as Chief Safety Officer to officials of the federal government, a provincial government or a foreign government, or of an agency of any of those governments, for the purposes of a federal or provincial law or activity or a foreign law, if the Officer is satisfied that disclosure is in the interest of health and safety and the information is disclosed subject to any conditions agreed upon by the Officer and the government or agency. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Disclosure by federal government or agency (2) Officials of the federal government or of an agency of the federal government may for the purposes of this Part disclose information related to occupational health and safety — other than information relating to the medical history of an identifiable individual or other prescribed information relating to an identifiable individual — to the Chief Safety Officer, if they are satisfied that disclosure is in the interest of health and safety and it is disclosed subject to any conditions agreed upon by the federal government or agency and the Officer. Secondary release of information (3) Information disclosed under subsection (1) or (2) shall not be further disclosed by the recipient without the consent in writing of the person who disclosed it to them, unless it is disclosed for the same purposes and subject to the conditions referred to in that subsection. Access to information by governments 210.089 (1) The Federal Minister and the Provincial Minister are entitled to access to any information that is recorded in any form — other than information relating to the medical history of an identifiable individual or information the disclosure of which is restricted under subsection 210.087(2) — if the record is under the control of the Board and the information relates to this Part, and that information shall, on the request of either Minister, be disclosed to that Minister without requiring the consent in writing of the person to whom the information relates. Secondary release of information (2) Information disclosed to either Minister under subsection (1) shall not be further disclosed by that Minister without the consent in writing of the person to whom it relates except for the purposes of this Part or for the purposes of Part III as it relates to safety. Disclosure by Board 210.09 Despite section 122, the Board may, after consulting with the Chief Safety Officer, disclose information under its control that relates to this Part — other than information relating to the medical history of an identifiable individual or other prescribed information relating to an identifiable individual, an individual’s identity the disclosure of which is 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss restricted under section 210.086 or information the disclosure of which is restricted under 210.087 — if the Board is satisfied that the public interest in making the disclosure clearly outweighs any potential harm resulting from the disclosure. PROCEEDINGS Privilege 210.091 (1) No health and safety officer and no individual who has accompanied or person who has assisted the officer in carrying out the officer’s duties or functions may be required to give testimony in civil or administrative proceedings, other than proceedings under this Part, relating to information obtained in the exercise of the officer’s powers or in the carrying out of the officer’s duties or functions or in accompanying or assisting the officer, except with the written permission of the Board. Non-application of section 210.085 (2) If a person to whom subsection (1) applies is required to give testimony in civil or administrative proceedings for which they have the written permission referred to in that subsection, section 210.085 does not apply to restrict the disclosure of the results described in that section. Privilege (3) No person shall be required to produce or give evidence in any civil or administrative proceeding relating to any information disclosed to them under subsection 210.088(1) or (2) or 210.089(1). No action against health and safety officer 210.092 No action lies against (a) a health and safety officer for anything done or omitted to be done by them in good faith while carrying out their duties or functions under this Part; or (b) an individual accompanying or a person assisting a health and safety officer for anything done or omitted to be done by them in good faith while carrying out their duties or functions under this Part. C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc ORDERS AND DECISIONS Order to terminate contravention 210.093 A health and safety officer who is of the opinion that a provision of this Part or of the regulations made under this Part is being contravened or has recently been contravened by any person may order the person to (a) terminate the contravention within the time that the officer specifies; and (b) take measures specified by the officer, within the period that they specify, to ensure that the contravention does not continue or reoccur. Dangerous situations — order 210.094 (1) If a health and safety officer is of the opinion that the performance of an activity — including the use or operation of any thing or the conditions under which an activity is performed — constitutes a danger to an employee or other individual at a workplace or a passenger on a passenger craft, the officer shall order any person to take measures, immediately or within the period that the officer specifies (a) to correct the hazard or condition, or to alter the activity, that constitutes the danger; or (b) to protect any individual from the danger. Dangerous situations — additional order (2) If a health and safety officer is of the opinion that the measures cannot be taken immediately, the officer may order any person not to use a place, operate a thing or perform an activity to which an order under subsection (1) relates until that order is complied with. Necessary measures (3) Nothing in subsection (2) prevents the doing of anything necessary to comply with the order under subsection (1). Posting notice of danger (4) If a health and safety officer makes an order under subsection (2), the officer shall post or affix or cause to be posted or affixed to or near the place or thing to which the order relates, or in the area in which the activity to which the order relates is performed, a notice in the form, and containing the information, that 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss the officer may specify, and no person shall remove the notice unless they are authorized by a health and safety officer to do so. Cessation of use (5) If a health and safety officer makes an order under subsection (2), the person to whom the order is directed shall cause the use or operation of the place or thing or the performance of the activity to be discontinued, and no individual shall use or operate the place or thing or perform the activity until the order under subsection (1) is complied with. Copy of order 210.095 (1) A health and safety officer shall give a copy of any order they make under section 210.093 or subsection 210.094(1) or (2) to the person to whom it is directed and to the operator to whom the order relates. If a special officer makes the order, they shall give a copy of it to the Chief Safety Officer also. Copy to affected employee (2) If an occupational health and safety officer makes an order under section 210.093 or subsection 210.094(1) or (2) as a result of being notified under subsection 210.049(4), 210.05(6) or 210.054(6), or decides after being so notified not to make an order, the officer shall, as soon as possible, give a copy of the order, or written notice of the decision, to the employee who made the report under subsection 210.049(1) or who exercised their rights under section 210.05 or 210.054. Confirmation in writing (3) If an order is made orally under section 210.093 or subsection 210.094(1) or (2), it shall be confirmed in writing and a copy given, as soon as possible, to the persons who, under subsections (1) and (2), are required to be given a copy. When order may be made (4) A health and safety officer may make an order under section 210.093 or subsection 210.094(1) or (2) even if the officer is not physically present in the place to which the order refers. Compliance notice 210.096 The person to whom an order under section 210.093 or subsection 210.094(1) or (2) is directed shall, within the period specified in the order, submit to the health and safety officer a notice of compliance describing the extent to which they have complied with the order, unless C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc the officer decides that the notice is not necessary because compliance with the order has been achieved. Priority — special officer 210.097 (1) An order made by a special officer prevails over an order made by an occupational health and safety officer, the Chief Safety Officer, an operational safety officer, a conservation officer or the Chief Conservation Officer, as defined in section 138, to the extent of any inconsistency between the orders. Priority — occupational health and safety officer (2) An order or a decision made by an occupational health and safety officer prevails over an order or a decision made by an operational safety officer, a conservation officer or the Chief Conservation Officer, as defined in section 138, to the extent of any inconsistency between the orders or decisions. POSTING AND PROVIDING OF CERTAIN DOCUMENTS Duty of operator or employer 210.098 (1) Subject to subsections (2) and (3), every operator or employer, as the case may be, shall, as soon as practicable after filing or receiving any of the following documents, post a copy of it in a prominent location at the workplace to which it relates and provide a copy of it to the workplace committee or the coordinator, as the case may be: (a) an order made under section 210.093 or subsection 210.094(1) or (2); (b) a notice of compliance referred to in section 210.096 or subsection 210.101(11); (c) an application for a review made under subsection 210.099(1) or a decision made under subsection 210.1(1); or (d) a notice of an appeal made under subsection 210.101(1) or a decision or order made under subsection 210.101(9). Editing of document — trade secrets (2) If any document required to be posted under subsection (1) contains a trade secret, the operator or employer, as the case may be, may, before posting it, edit it to protect that trade secret. If the document is edited, the operator or 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss employer shall obtain the written approval of a health and safety officer for the document as edited before posting it. Editing of document — medical and other information (3) If any document required to be posted under subsection (1) contains information relating to the medical history of an identifiable individual or other prescribed information relating to an identifiable individual, the operator or employer, as the case may be, shall — unless the individual to whom the information relates consents in writing to the information being posted — before posting it, edit it to protect that information, and obtain the written approval of a health and safety officer for the document as edited. Obligation to post satisfied (4) An obligation imposed on an operator or employer under subsection (1) is satisfied if (a) the operator or employer, as the case may be, ensures that the document is posted for the time necessary, which is at least 30 days or any longer period that is prescribed, to enable employees at the workplace to inform themselves of the content; or (b) the operator or employer, as the case may be, provides a copy of the document to each employee at the workplace. REVIEW AND APPEALS Review 210.099 (1) Subject to subsection (2), any person who is, or any union representing employees who are, directly affected by a decision of an occupational health and safety officer under subsection 210.05(10) or 210.054(10), or by an order of an occupational health and safety officer under section 210.093 or subsection 210.094(1) or (2), may apply for a review by the Chief Safety Officer of the decision or order. Exception (2) If the Chief Safety Officer, acting as an occupational health and safety officer, makes a decision under subsection 210.05(10) or 210.054(10) or an order under section 210.093 or subsection 210.094(1) or (2), he or she is not permitted to review those decisions or orders. Time limit (3) An application for a review shall be made in writing to the Chief Safety Officer within 45 days after the date of the decision or order that is C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc the subject of the review being made in writing or, if the decision or order was made orally, of it being confirmed in writing. No stay (4) Unless otherwise ordered by the Chief Safety Officer, an application for review of a decision or an order does not operate as a stay of the decision or order. Decision 210.1 (1) On receiving an application for a review, the Chief Safety Officer shall, in a summary way and without delay, enquire into the circumstances of the decision or order and may confirm, vary or revoke the decision or order. In making his or her enquiry, the Officer may consider new information including, but not limited to, information provided by the applicant. Review not prevented (2) The Chief Safety Officer is not prevented from conducting a review by reason only that he or she, in the course of carrying out his or her duties and functions under this Part, receives information regarding the matter under review or communicates with any person concerning that matter. Communication of decision (3) The Chief Safety Officer shall provide his or her decision in writing, with reasons, to the applicant, to the operator affected by it and to any person who made representations in relation to the matter under review. Effect of decision (4) A decision of the Chief Safety Officer made under this section that is not appealed is final and binding and not subject to review. Appeal 210.101 (1) Any person who is, or any union representing employees who are, directly affected by any of the following decisions or orders may appeal the decision or order to the Board (in this section and in sections 210.104, 210.105, 210.106 and 210.116 referred to as the “provincial labour board”) as defined in the Occupational Health and Safety Act, S.N.S. 1996, c. 7, as amended from time to time (in this section and in sections 210.104 and 210.105 referred to as the “Provincial Occupational Health and Safety Act”): (a) a decision of an occupational health and safety officer under section 210.062; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (b) an order of an occupational health and safety officer under subsection 210.063(1), (2) or (3); (c) a determination of an occupational health and safety officer made in respect of an application under section 210.064; (d) an order of a special officer under section 210.093 or subsection 210.094(1) or (2); (e) an order of the Chief Safety Officer referred to in subsection 210.046(1) or (2) or 210.099(2); or (f) a decision of the Chief Safety Officer under subsection 210.1(1). Costs (2) The costs incurred by the provincial labour board in respect of appeals made under subsection (1), including the remuneration of their members, shall be paid by the Board as defined in section 2. Time limit (3) An appeal shall be made by filing a notice of appeal under the Provincial Occupational Health and Safety Act within 45 days after the date of the decision or order that is the subject of the appeal. No stay (4) Subject to subsection (5) or unless otherwise ordered by the provincial labour board, an appeal of a decision or order does not operate as a stay of the decision or order. Stay (5) Any order under subsection 210.063(1), (2) or (3) is stayed until disposition of the appeal. Chief Safety Officer (6) The Chief Safety Officer may, subject to any conditions imposed by the provincial labour board, make representations to that board in respect of the decision or order being appealed. Conduct of appeal (7) The rules of practice and procedure that apply to appeals made under the Provincial Occupational Health and Safety Act apply to appeals made under subsection (1); except, however, that when an employer is required to receive a copy of an order or decision, the operator and Chief Safety Officer shall receive a copy of it as well. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Powers, privileges and immunities (8) The provincial labour board and each of its members has the powers, privileges and immunities granted under the Labour Board Act, S.N.S. 2010, c. 37, as amended from time to time. Decision (9) The provincial labour board may revoke, or make an order confirming or varying, the decision or order being appealed, and may make any order that a health and safety officer has the power or duty to make under section 210.093 or subsection 210.094(1) or (2). Cessation of use (10) If the provincial labour board makes an order that a health and safety officer has the power or duty to make under subsection 210.094(2) in respect of a place, thing or activity, the person to whom the order is directed shall cause the use or operation of the place or thing or the performance of the activity to be discontinued, and no individual shall use or operate the place or thing or perform the activity until the measures ordered by that board have been taken. Compliance notice (11) If required to do so by the Chief Safety Officer, the person or union to whom an order under subsection (9) is directed shall, within the period specified by that Officer, submit to that Officer a notice of compliance describing the extent to which they have complied with the order. Non-application of Federal Courts Act (12) For the purposes of the Federal Courts Act, the provincial labour board, when exercising jurisdiction or powers under this section, is not a federal board, commission or other tribunal as defined in subsection 2(1) of that Act. Compensation of employees 210.102 Time spent by an employee attending proceedings under section 210.101 as a party, or as a witness as a result of a summons, is considered to be work time for which the employee shall be paid the same wages and granted the same benefits that the employee would have received had they worked for that time. 2013-2014 Non-application of Federal Courts Act Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss 210.103 For the purposes of the Federal Courts Act, neither the Board, the Chief Safety Officer nor a health and safety officer, when exercising or purporting to exercise jurisdiction or powers conferred on them under this Part, is a federal board, commission or other tribunal as defined in subsection 2(1) of that Act. ENFORCEMENT OF MONETARY ORDERS Supreme Court of Nova Scotia 210.104 (1) An order of an occupational health and safety officer made under any of subsections 210.063(1) to (3) that has not been appealed or an order of the provincial labour board under subsection 210.101(9) requiring payment of wages or benefit entitlements to an employee may, for the purpose of its enforcement, be made an order of the Supreme Court of Nova Scotia and shall be enforced in the same manner as any order of that Court. Procedure for enforcement (2) To make the order an order of the Supreme Court of Nova Scotia, the rules of practice and procedure established under the Provincial Occupational Health and Safety Act for making any order an order of that Court may be followed. When order rescinded or replaced (3) After an order has been made an order of the Supreme Court of Nova Scotia, any subsequent order rescinding or replacing the first order has the effect of cancelling the order of the Court, and that subsequent order may be made an order of that Court in the same manner. Nova Scotia Director of Labour Standards 210.105 (1) The Chief Safety Officer may request the Director of Labour Standards designated under the Labour Standards Code, R.S.N.S. 1989, c. 246, as amended from time to time, to enforce an order referred to in section 210.104. Provincial labour board (2) For the purpose of enforcement under subsection (1), an order shall be made an order of the provincial labour board and may be enforced in the same manner as an order of that board. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Provisions applicable to enforcement (3) Section 72 of the Provincial Occupational Health and Safety Act applies to the enforcement of an order, with any modifications that the circumstances require, including the substitution of the Chief Safety Officer for the Director in subsections 72(3), (5) and (6) of that Act. OFFENCES AND PENALTIES Offences 210.106 (1) Every person is guilty of an offence who (a) contravenes any provision of this Part or of the regulations made under this Part; (b) makes any false entry or statement in any report, record or other document required by this Part or the regulations made under this Part or by any order made under this Part; (c) destroys, damages or falsifies any report, record or other document required by this Part or the regulations made under this Part or by any order made under this Part; (d) fails to comply with an order of a health and safety officer; (e) fails to comply with a requirement of the Chief Safety Officer under section 210.016 or 210.021; (f) fails to comply with a decision of the Chief Safety Officer under section 210.1; or (g) fails to comply with an order of the provincial labour board under subsection 210.101(9). Punishment (2) Every person who is guilty of an offence under subsection (1) is liable (a) on summary conviction, to a fine not exceeding $100,000 or to imprisonment for a term not exceeding one year, or to both; or (b) on conviction on indictment, to a fine not exceeding $1,000,000 or to imprisonment for a term not exceeding five years, or to both. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Offence — paragraph (1)(a) (3) Despite paragraph (1)(a), a person who contravenes paragraph 210.013(l) or (m), 210.019(1)(k), 210.035(b) or 210.036(1)(b) is not guilty of an offence unless compliance with that paragraph is necessary to protect occupational health and safety. Selfincrimination (4) No individual shall be excused from recording in accordance with section 210.013 or 210.019 instances of non-compliance and any corrective action taken on the grounds that any information given by them may tend to incriminate them or subject them to any proceeding or penalty, but the information, or any evidence derived from it, may not be used or received to incriminate that individual in any criminal proceeding initiated against them, other than a prosecution under section 132, 136 or 137 of the Criminal Code. Due diligence defence (5) No person shall be found guilty of an offence under subsection (1) if they establish that they exercised due diligence to prevent the commission of the offence. Offence by officers, etc., of corporation 210.107 (1) If a corporation commits an offence under this Part, any of the following individuals who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted: (a) an officer, director or agent of the corporation; and (b) any other individual exercising managerial or supervisory functions in the corporation. Offence by employee or agent (2) In a prosecution for an offence under this Part, it is sufficient proof of the offence to establish that it was committed by an employee or agent of the accused, whether or not the employee or agent is identified or has been prosecuted for the offence. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Imprisonment precluded in certain cases 210.108 If an individual is convicted of an offence under this Part on proceedings by way of summary conviction, no imprisonment may be imposed in default of payment of any fine imposed as punishment. Orders of court 210.109 (1) If a person is convicted of an offence under this Part, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, in addition to any other punishment that may be imposed under this Part, make an order that has any or all of the following effects: (a) prohibiting the offender from committing an act or engaging in an activity that may, in the opinion of the court, result in the continuation or repetition of the offence; (b) directing the offender to take any measures that the court considers appropriate to avoid any harm to health or safety that may result from the act or omission that constituted the offence, or to remedy any harm to health or safety resulting from it; (c) directing the offender, at the offender’s own expense, to publish, in any manner that the court directs, the facts relating to the offence; (d) directing the offender to submit to the Chief Safety Officer, on application by that Officer within three years after the conviction, any information with respect to the offender’s activities that the court considers appropriate in the circumstances; (e) directing the offender to pay to the Board an amount of money that the court considers appropriate for the purpose of conducting research, education and training in occupational health and safety matters; (f) directing the offender to perform community service, subject to any reasonable conditions that may be imposed by the court; (g) directing the offender to post a bond or pay an amount of money into court that the court considers appropriate to ensure that the offender complies with any prohibition, direction, requirement or condition that is specified in the order; and 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (h) requiring the offender to comply with any conditions that the court considers appropriate in the circumstances for securing the offender’s good conduct and for preventing the offender from repeating the same offence or committing another offence under this Part. Coming into force and duration of order (2) An order made under subsection (1) comes into force on the day on which the order is made or on any other day that the court may determine, but shall not continue in force for more than three years after that day. Publication (3) If an offender does not comply with an order under paragraph (1)(c) requiring the publication of facts relating to the offence, the Chief Safety Officer may publish the facts and recover the costs of publication from the offender. Variation of sanctions 210.11 (1) Subject to subsection (2), if a court has made an order under subsection 210.109(1), the court may, on application by the offender or the Chief Safety Officer, require the offender to appear before it and, after hearing the offender and the Chief Safety Officer, vary the order in one or more of the following ways that the court considers appropriate because of a change in the circumstances of the offender since the order was made: (a) by making changes to any prohibition, direction, requirement or condition that is specified in the order or by extending the time during which the order is to remain in force for any period, not exceeding one year, that the court considers appropriate; or (b) by decreasing the time during which the order is to remain in force or by relieving the offender, either absolutely or partially or for any period that the court considers appropriate, of compliance with any condition that is specified in the order. Notice (2) Before making an order under subsection (1), the court may direct that notice be given to any persons that the court considers to be interested and may hear any of those persons. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Subsequent applications with leave 210.111 If an application made under subsection 210.11(1) in relation to an offender has been heard by a court, no other application may be made under that section in relation to the offender except with leave of the court. Recovery of fines and amounts 210.112 If a person is convicted of an offence under this Part and a fine that is imposed is not paid when required or if a court orders an offender to pay an amount under subsection 210.109(1) or 210.11(1), the prosecutor may, by filing the conviction or order, as the case may be, enter as a judgment the amount of the fine or the amount ordered to be paid, and costs, if any, in the Supreme Court of Nova Scotia, and the judgment is enforceable against the person in the same manner as if it were a judgment rendered against them in that Court in civil proceedings. Order to comply 210.113 If a person is guilty of an offence under this Part, a court may, in addition to any other penalty it may impose, order that person to comply with the provisions of this Part or the regulation or order for the contravention of which that person has been convicted. Continuing offences 210.114 If an offence under this Part is committed on more than one day or is continued for more than one day, it constitutes a separate offence for each day on which it is committed or continued. Time limited for summary conviction proceedings 210.115 Proceedings by way of summary conviction for an offence under this Part may be instituted at any time within but not later than three years after the day on which the subjectmatter of the proceedings arose, unless the prosecutor and the defendant otherwise agree. Evidence 210.116 In any prosecution for an offence under this Part, a copy of any order or other document purporting to have been made under this Part — and purporting to have been signed, in the case of an order or other document purporting to have been made by the provincial labour board, by the Chair, a vice-chair or a member of that board and, in any other case, by the individual authorized under this Part to make that order or document — is, in the absence of any evidence to the contrary, proof of the matters set out in it. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Jurisdiction of justice or judge 210.117 Any complaint or information relating to an offence under this Part may be heard, tried or determined by a justice of the peace or judge if the accused is resident or carrying on business within the territorial jurisdiction of that justice or judge although the matter of the complaint or information did not arise in that territorial jurisdiction. Action to enjoin not prejudiced by prosecution 210.118 (1) Even though a prosecution has been instituted for an offence under this Part, the Board may commence and maintain an action to enjoin the committing of any contravention of any provision of this Part or of the regulations made under this Part. Civil remedy not affected (2) No civil remedy for any act or omission is suspended or affected by reason that the act or omission is an offence under this Part. Information 210.119 In any proceedings for an offence under this Part (a) an information may include more than one offence committed by the same person; (b) all those offences may be tried concurrently; and (c) one conviction for any or all offences so included may be made. ADVISORY COUNCIL Establishment 210.12 (1) An advisory council is established, composed of (a) four representatives of employees and four representatives of industry; (b) two representatives of the government of Canada and two representatives of the government of the Province; and (c) the Chief Safety Officer ex officio or his or her representative. Appointment of employee and industry representatives (2) Two of the employee representatives and two of the industry representatives shall be appointed jointly by the Federal Minister and C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc the Minister of Labour and the other four shall be appointed jointly by the provincial counterparts of those Ministers. Consultation (3) Before making any appointment referred to in subsection (2), the Federal Minister and the Minister of Labour, or their provincial counterparts, as the case may be, shall consult with non-management employees, or the unions representing them, on the appointment of an employee representative and with industry associations on the appointment of an industry representative. Appointment of government representatives (4) The federal government representatives shall be appointed jointly by the Federal Minister and the Minister of Labour and the provincial government representatives shall be appointed jointly by the provincial counterparts of those Ministers. Mandate (5) The mandate of the advisory council is to advise the Board, the Federal Minister, the Minister of Labour and the provincial counterparts of those Ministers on (a) the administration and enforcement of this Part; and (b) any other matter related to occupational health and safety that is referred to it by any of them. Remuneration and expenses (6) At the discretion of the Federal Minister, the Minister of Labour and their provincial counterparts, the members of the advisory council may be paid (a) the remuneration that may be jointly fixed by those Ministers and their provincial counterparts; and (b) any reasonable travel and living expenses that are incurred by the members while carrying out their duties or functions away from their ordinary place of residence. The Board shall pay that remuneration and those expenses. Duration and renewal of appointments (7) Members are to be appointed for a term of not more than five years and may be reappointed. 2013-2014 Chairpersons Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (8) The advisory council is to have two chairpersons selected from among its members. One of the chairpersons shall be selected by the employee representatives and the other shall be selected by the industry representatives. AUDITS AND INQUIRIES Appointment of auditor 210.121 (1) The Federal Minister or the Provincial Minister, or both, may appoint any individual as auditor to measure and report on the effectiveness of the Board in carrying out its duties and functions under this Part. A report of the audit shall be made, as soon as practicable, to each of those Ministers and the Board. Access to information (2) The auditor is entitled to free access at all convenient times to information that relates to the fulfilment of their responsibilities and is also entitled to require and receive from the Board and from any persons or committees having duties or functions under this Part any information — including reports — and explanations that they consider necessary for that purpose. Inquiries (3) The auditor may examine any individual on oath on any matter pertaining to the effectiveness of the Board in carrying out its duties and functions under this Part and, for the purposes of an examination, may exercise all the powers of a commissioner under Part I of the Inquiries Act. Secondary release of information (4) Information — including reports — and explanations disclosed to the auditor under subsection (2) shall not be further disclosed by the auditor without the consent in writing of the person to whom it relates. Consideration of report (5) The Board shall consider the report of the audit and, within 60 days after the day on which the Board receives the report, it shall send to the auditor its written response to the report, and send a copy of that response to the Federal Minister and the Provincial Minister. Cost of audit (6) If the Federal Minister and the Provincial Minister jointly appoint the auditor, they may also jointly agree, with the consent in writing of the Minister of Mines and Energy of the Province, to require the cost of the audit to be C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc borne by the Board. If only one of those Ministers appoints the auditor, that Minister shall pay the cost of the audit. Inquiries 210.122 (1) The Federal Minister, the Provincial Minister, the Federal Minister jointly with the Provincial Minister or the Board may appoint one or more individuals to inquire into and report on occupational health and safety matters that are related to employment to which this Part applies. Powers of appointee (2) An individual who is appointed by the Federal Minister, by the Federal Minister jointly with the Provincial Minister or by the Board has all the powers of a person appointed as a commissioner under Part I of the Inquiries Act, and the powers that may be conferred on a commissioner under section 11 of that Act. Witnesses (3) Every witness who attends and gives evidence at an inquiry under this section is entitled to be paid reasonable travel and living expenses incurred by the witness in doing so and the witness fees prescribed in the tariff of fees in use in the Supreme Court of Nova Scotia. Consideration of report (4) Once the Board receives a copy of the report, it shall consider the report and shall, within 60 days after the day on which it is received, send to the Federal Minister and the Provincial Minister its written response to the report. Directions to Board (5) If one or more individuals are appointed by a Minister or Ministers under subsection (1) in respect of a matter, the Minister or Ministers making the appointment may, if that Minister or those Ministers determine that an inquiry is being conducted under section 170 in respect of the same matter, direct that the Board terminate that inquiry and provide to that individual or those individuals any records or evidence collected in respect of the matter. Directions binding (6) The Board shall comply with a direction made under subsection (5). Costs of inquiry (7) If the Federal Minister and the Provincial Minister jointly appoint the individual or individuals under subsection (1), they may also jointly agree, with the consent in writing of the Minister of Mines and Energy of the Province, 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss to require the cost of the inquiry to be borne by the Board. If only one of those Ministers appoints an individual or individuals under that subsection, that Minister shall pay the cost of the inquiry. DOCUMENTS IN ELECTRONIC OR OTHER FORM Definitions “electronic document” « document électronique » “information system” « système d’information » 210.123 The definitions in this section apply in this section and sections 210.124 and 210.125. “electronic document” means any form of representation of information or of concepts fixed in any medium in or by electronic, optical or other similar means and that can be read or perceived by an individual or by any means. “information system” means a system used to generate, send, receive, store or otherwise process an electronic document. Use not mandatory 210.124 No provision of this Part or of the regulations made under this Part requires an electronic document to be created or provided. Creation of information in writing 210.125 (1) A requirement under this Part that a notice, document or other information be created in writing is satisfied by the creation of an electronic document if (a) the information in the electronic document is accessible so as to be usable for subsequent reference; and (b) the regulations pertaining to this subsection, if any, have been complied with. Provision of information (2) A requirement under this Part that a notice, document or other information be provided under this Part, whether or not it is required to be provided in writing, is satisfied by the provision of an electronic document if (a) the addressee has designated an information system for the receipt of the electronic document; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (b) the electronic document is provided to the designated information system, unless otherwise prescribed; (c) the information in the electronic document is accessible by the addressee and capable of being retained by them, so as to be usable for subsequent reference; and (d) the regulations pertaining to this subsection, if any, have been complied with. Requirement for consent (3) If a consent is required to be given in writing under this Part, the requirement is satisfied by the provision of an electronic document that signifies that consent has been given if (a) the addressee has designated an information system for the receipt of the electronic document; (b) the electronic document is provided to the designated information system, unless otherwise prescribed; (c) the information in the electronic document that signifies that consent has been given is accessible by the addressee and capable of being retained by them, so as to be usable for subsequent reference; and (d) the regulations pertaining to this subsection, if any, have been complied with. Exceptions (4) Despite subsection (2), the reasons referred to in subsection 210.059(5) and the decision referred to in subsection 210.1(3) shall be provided in writing. REGULATIONS Regulations 210.126 (1) Subject to section 6 and on the recommendation of the Federal Minister and the Minister of Labour, the Governor in Council may make regulations generally for carrying out the purposes and provisions of this Part, including regulations (a) establishing requirements in respect of anything described in subsection 210.015(2) or 210.02(2); 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (b) respecting the manner in which an operator is required to investigate under subsection 210.017(2) any occupational disease or any accident, incident or other hazardous occurrence; (c) respecting the establishment, by an operator, of procedures for safe entry to or exit from a marine installation or structure and of standards for occupancy of a marine installation or structure; (d) respecting the establishment of codes of practice, and specifying who is responsible for ensuring that those codes of practice are complied with; (e) respecting the safety of work or activities that are carried out in a confined space, at heights, directly over water, under water, or of any work or activity that involves the use of explosives; (f) respecting ergonomic standards and procedures for a workplace; (g) respecting the establishment of standards for the design, installation and maintenance of the following things: (i) guards, guard-rails, barricades, fences and other equipment of a similar nature, (ii) boilers and pressure vessels, (iii) escalators, elevators and other devices of a similar nature, (iv) all equipment for the generation, distribution or use of electricity, (v) gas-burning or oil-burning equipment or other heat-generating equipment, and (vi) heating, ventilation and air-conditioning systems; (h) respecting the establishment of standards for the design and maintenance of equipment, machines, devices, materials and other things that may be used by employees in carrying out their job functions; (i) respecting the circumstances and manner in which any thing referred to in paragraph (g) or (h) shall or shall not be used, and any qualifications that an individual is required to have in order to use it; C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc (j) specifying who is responsible for ensuring that the standards referred to in paragraphs (g) and (h) are complied with and that the things referred to in those paragraphs are used in the specified circumstances and manner and by individuals who have the required qualifications; (k) respecting the establishment of standards relating to levels or limits for ventilation, lighting, temperature, humidity, sound and vibration and exposure to chemical agents, biological agents and radiation and specifying who is responsible for ensuring that those standards are complied with; (l) respecting the qualifications of persons authorized to carry out prescribed training; (m) respecting the establishment of fire safety and emergency measures, and specifying who is responsible for ensuring that those measures are complied with; (n) respecting the provision, by an operator, an employer, or both, of sanitary and personal facilities, potable water, sustenance, and firstaid and health services; (o) respecting the prevention of, and protection against, violence at the workplace; (p) respecting the manner and form in which records are to be maintained and information communicated; (q) respecting the manner in which programs for medical monitoring and examination referred to in paragraph 210.067(1)(f) are to be implemented, including restricting the types of interventions that may be used; (r) respecting the procedures governing the granting of a permission under section 210.07 or 210.071, including any requirements for consultation or notice; (s) specifying the equipment, methods, measures or standards or other things required by regulations made under this section in respect of which the granting of a permission under section 210.07 or 210.071 is prohibited; (t) respecting the operation of an advisory council established under section 210.12; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (u) respecting any matter necessary for the purposes of the application of section 210.125, including (i) the time and circumstances when, and the place where, an electronic document, as defined in section 210.123, is to be considered to have been provided or received, and (ii) the circumstances in which a secure electronic signature, as defined in subsection 31(1) of the Personal Information Protection and Electronic Documents Act, is required to be linked to an electronic document, as defined in section 210.123; and (v) prescribing anything that by this Part is to be prescribed. Incorporation by reference (2) Regulations made under subsection (1) may incorporate any material by reference, regardless of its source, either as it exists on a particular date or as amended from time to time. No registration or publication (3) For greater certainty, a document that is incorporated by reference into a regulation is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference. Regulations general or specific (4) Regulations made under subsection (1) may be made applicable to all persons or one or more classes of persons. Recommendation of Minister of Transport (5) Regulations made under subsection (1) in respect of employees and other passengers on a passenger craft, or the passenger craft, shall, in addition to the requirement set out in that subsection, be made on the recommendation of the Minister of Transport. Publication of proposed regulations 210.127 (1) Subject to subsection (2), a copy of each regulation that the Governor in Council proposes to make under this Part shall be published in the Canada Gazette and a C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc reasonable opportunity shall be given to interested persons to make representations to the Federal Minister with respect to it. Single publication required (2) No proposed regulation need be published more than once under subsection (1) whether or not it is altered or amended as a result of representations made by interested persons as provided in that subsection. 85. Sections 211 to 213 of the Act are replaced by the following: Definitions “Consumption Tax Acts” « lois sur la taxe à la consommation » “Insurance Premiums Tax Act” « Loi sur la taxation des primes d’assurance » “Nova Scotia Income Tax Act” « Loi néoécossaise de l’impôt sur le revenu » “Revenue Account” « Compte de recettes » 211. The following definitions apply in this Part. “Consumption Tax Acts” means sections 2 and 3 and Parts I, IIA and IV of the Revenue Act, S.N.S. 1995-96, c. 17, as amended from time to time, and any other Act of the Legislature of the Province, as amended from time to time, as may be prescribed. “Insurance Premiums Tax Act” means the Insurance Premiums Tax Act, R.S.N.S. 1989, c. 232, as amended from time to time. “Nova Scotia Income Tax Act” means the Income Tax Act, R.S.N.S. 1989, c. 217, as amended from time to time. “Revenue Account” means the account established under section 219. IMPOSITION OF CONSUMPTION TAXES Imposition of consumption taxes in offshore area 212. (1) There shall be imposed, levied and collected under this Part in respect of the offshore area, in accordance with subsection (3), the taxes, interest, penalties and other sums that would be imposed, levied and collected under the Consumption Tax Acts if the offshore area were in the Province. Exception (2) Despite subsection (1), if taxes are imposed in respect of any matter under any of the Consumption Tax Acts and taxes would, but for this subsection, be imposed under subsection (1) in respect of that matter, no taxes shall be imposed under subsection (1) in respect of that matter. 2013-2014 Application of Nova Scotia legislation Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (3) Subject to this Act and the regulations made under it, the Consumption Tax Acts and the regulations referred to in subsection (3.1) apply, with any modifications that the circumstances require, for the purposes of this Part and, without limiting the generality of the foregoing, (a) a reference in those Acts to Her Majesty in right of the Province is to be read as a reference to Her Majesty in right of Canada; (b) a reference in those Acts to the Province is to be read as a reference to the offshore area; and (c) a reference in those Acts to the Minister responsible for the administration of any of those Acts or to the Provincial Tax Commissioner is to be read as a reference to the Minister of Finance. Nova Scotia regulations (3.1) The following regulations apply for the purposes of subsection (3): (a) any regulations made under the Consumption Tax Acts; (b) any regulations made under an Act that was replaced by a Part of the Revenue Act, S.N.S. 1995-96, c. 17, that is referred to in the definition “Consumption Tax Acts” in section 211 to the extent that those regulations remain in force in accordance with the laws of the Province and are not inconsistent with that Part; and (c) any regulations made under the Sales Tax Act, S.N.S. 1996, c. 31, as amended from time to time. Binding on certain entities (4) This section is binding on (a) the corporations mentioned in Schedule I to the Federal-Provincial Fiscal Arrangements Act, if Nova Scotia is a participating province as defined in subsection 31(1) of that Act; and (b) the corporations mentioned in Schedule II to that Act. IMPOSITION OF INSURANCE PREMIUMS TAX Insurance premiums tax in offshore area 213. (1) There shall be imposed, levied and collected under this Part in respect of the insurance premiums received by any company with respect to property that is situated in the C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc offshore area at the time the insurance premiums become payable, in accordance with subsection (3), the taxes, interest, penalties and other sums that would be imposed, levied and collected under the Insurance Premiums Tax Act if the property were situated in the Province. Exception (2) Despite subsection (1), if taxes are imposed in respect of any matter under the Insurance Premiums Tax Act and taxes would, but for this subsection, be imposed under subsection (1) in respect of that matter, no taxes shall be imposed under subsection (1) in respect of that matter. Application of Nova Scotia legislation (3) Subject to this Act and the regulations made under it, the Insurance Premiums Tax Act and the regulations referred to in subsection (3.1) apply, with any modifications that the circumstances require, for the purposes of this Part and, without limiting the generality of the foregoing, (a) a reference in that Act to the Province is to be read as a reference to the offshore area; and (b) a reference in that Act to the Minister of Consumer Affairs is to be read as a reference to the Minister of Finance. Nova Scotia regulations (3.1) The following regulations apply for the purposes of subsection (3): (a) any regulations made under the Insurance Premiums Tax Act; and (b) any regulations made under an Act that was replaced by the Insurance Premiums Tax Act, to the extent that those regulations remain in force in accordance with the laws of the Province and are not inconsistent with the Insurance Premiums Tax Act. Definition of “company” (4) In this section, “company” has the meaning assigned by the definition “insurance company” in section 2 of the Insurance Premiums Tax Act. 86. Subparagraph 214(5)(b)(ii) of the Act is replaced by the following: (ii) the Consumption Tax Acts or the Insurance Premiums Tax Act, 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss 87. Subsection 215(2) of the Act is replaced by the following: Transfer of powers and duties (2) If a tax administration agreement is entered into, (a) the Provincial Tax Commissioner of the Province may (i) perform the duties and exercise any power or discretion that the Minister of Finance of the Province has under subsection (1) or otherwise under this Part in relation to the Consumption Tax Acts, and (ii) designate personnel of the Department of Finance of the Province to carry out any functions, perform any duties and exercise any powers that are similar to those that are carried out, exercised or performed by them on behalf of that Minister under the Consumption Tax Acts; and (b) the Minister of Finance of the Province or any other Minister of the Crown in right of the Province that may be designated by the Provincial Government for the purpose may (i) perform the duties and exercise any power or discretion that the Minister of Finance of the Province has under subsection (1) or otherwise under this Part in relation to the Insurance Premiums Tax Act, and (ii) designate personnel of the Department of Finance of the Province, or any other department of the Province for which that Minister is responsible, to carry out any functions, perform any duties and exercise any powers that are similar to those that are carried out, exercised or performed by them on behalf of that Minister under the Insurance Premiums Tax Act. C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc 88. (1) Subsection 216(1) of the Act is replaced by the following: Imposition of corporate income tax in offshore area 216. (1) There shall be imposed, levied and collected under this Part in respect of the taxable income earned by, and the taxable capital of, a corporation in a taxation year in the offshore area, in accordance with subsection (3), the taxes, interest, penalties and other sums that would be imposed, levied and collected under the Nova Scotia Income Tax Act in respect of that taxable income and that taxable capital if the offshore area were in the Province. (2) Subsection 216(2) of the French version of the Act is replaced by the following: Exception (2) Aucun impôt n’est institué sous le régime du paragraphe (1) sur le capital imposable, ou sur le revenu imposable gagné, au cours d’une année d’imposition dans la province, sous celui de la Loi néo-écossaise de l’impôt sur le revenu. (3) Subsections 216(3) and (4) of the Act are replaced by the following: Application of Nova Scotia Income Tax Act (3) Subject to this Act and the regulations made under it, the Nova Scotia Income Tax Act and any regulations referred to in subsection (3.1) apply, with any modifications that the circumstances require, for the purposes of this Part and, without limiting the generality of the foregoing, (a) a reference in that Act to Her Majesty in right of the Province is to be read as a reference to Her Majesty in right of Canada; (b) a reference in that Act to the Province is to be read as a reference to the offshore area; and (c) a reference in that Act to the “Minister of Finance” is to be read as a reference to (i) in relation to the remittance of any amount as or on account of tax payable under that Act, the Receiver General for Canada, and (ii) in relation to any other matter, the Minister of National Revenue for Canada. Nova Scotia regulations (3.1) The following regulations apply for the purposes of subsection (3): 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (a) any regulations made under the Nova Scotia Income Tax Act; and (b) any regulations made under an Act that was replaced by the Nova Scotia Income Tax Act, to the extent that those regulations remain in force in accordance with the laws of the Province and are not inconsistent with the Nova Scotia Income Tax Act. Determination of taxable income earned in offshore area (4) For the purposes of this section, the taxable income of a corporation earned in a taxation year in the offshore area or in the Province shall be determined in accordance with rules prescribed by regulations for the purposes of the definition “taxable income earned in the year in a province” in subsection 124(4) of the Income Tax Act, and “taxable capital” means taxable capital employed in Canada determined in accordance with Part I.3 of that Act. 89. Subsection 220(2) of the Act is replaced by the following: Presumption (2) For the purposes of subsection (1), the offshore area shall be deemed to be within the territorial limits of Halifax District. 90. Paragraph 221(a) of the Act is replaced by the following: (a) excluding, for the purposes of this Act, any provision or any part of a provision of the following that is inconsistent with this Act, the Accord or any bilateral or international treaty, convention or agreement respecting taxation, tariffs or trade to which the Government of Canada is a signatory: (i) the Offshore Petroleum Royalty Act or any regulation made under it, (ii) the Consumption Tax Acts or any regulation referred to in subsection 212(3.1), (iii) the Insurance Premiums Tax Act or any regulation referred to in subsection 213(3.1), or (iv) the Nova Scotia Income Tax Act or any regulation referred to in subsection 216(3.1); and Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Replacement of references to “chairman” 91. (1) The English version of the Act is amended by replacing “chairman” with “chairperson” in the following provisions: (a) subsection 25(4); (b) subsection 37(1); (c) subsection 47(3); (d) subsections 141(4) and (5); and (e) subsections 145(2) and (3). Replacement of references to “Chairman” (2) The English version of the Act is amended by replacing “Chairman” with “Chairperson” in the following provisions: (a) subsection 10(2); (b) subsection 11(3); (c) subsections 12(1), (2) and (3); (d) subsections 13(1), (2) and (4); (e) section 14; (f) subsection 15(1); (g) subparagraph 22(b)(i); and (h) paragraph 25(1)(a). TRANSITIONAL PROVISIONS Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act — transitional regulations 92. (1) If any of the following documents are transmitted by the Minister of Natural Resources to the Speaker of the Senate and to the Speaker of the House of Commons for tabling in those Houses during the 2nd session of the 41st Parliament, then on the day on which this section comes into force that document is deemed to be a regulation made under subsection 210.126(1) of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act and, despite section 9 of the Statutory Instruments Act, to have come into force on that day: (a) a document entitled Canada–Nova Scotia Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations; and (b) a document entitled Canada–Nova Scotia Offshore Marine Installations and Structures Transitional Regulations. 2013-2014 Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act — transitional regulations Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (2) If a document entitled Canada–Nova Scotia Offshore Area Diving Operations Safety Transitional Regulations is transmitted by the Minister of Natural Resources to the Speaker of the Senate and to the Speaker of the House of Commons for tabling in those Houses during the 2nd session of the 41st Parliament, then on the day on which this section comes into force (a) the document is deemed to be a regulation made under paragraph 210.001(3)(a) and subsection 210.126(1) of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act and, despite section 9 of the Statutory Instruments Act, to have come into force on that day; and (b) the Nova Scotia Offshore Area Petroleum Diving Regulations are repealed. Approval of provincial ministers (3) The documents are to be transmitted to the Speaker of the Senate and to the Speaker of the House of Commons only if the Minister of Natural Resources is satisfied that, in the case of those referred to in paragraphs (1)(a) and (b), the minister of the government of Nova Scotia who is responsible for occupational health and safety has approved them and, in the case of the document entitled Canada–Nova Scotia Offshore Area Diving Operations Safety Transitional Regulations, that provincial minister and the minister of the government of Nova Scotia who is responsible for the management of offshore petroleum resources, have approved it. Copies to Clerk (4) The Minister of Natural Resources shall, within seven days after the coming into force of this section, transmit to the Clerk of the Privy Council copies of each document referred to in subsections (1) and (2) that the Minister of Natural Resources transmitted to the Speaker of the Senate and to the Speaker of the House of Commons. Section 5 of the Statutory Instruments Act is deemed to have C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc been complied with in respect of a document referred in subsection (1) or (2) on the day on which that document is transmitted to the Clerk. Repeal (5) Unless repealed on an earlier date, the Canada–Nova Scotia Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations, the Canada–Nova Scotia Offshore Marine Installations and Structures Transitional Regulations and the Canada–Nova Scotia Offshore Area Diving Operations Safety Transitional Regulations are repealed on the expiry of five years after the day on which this section comes into force. Chief Safety Officer powers 93. (1) The Chief Safety Officer may, on application, grant an exemption in respect of a workplace, or grant an exemption to an operator in respect of passengers being transported on a passenger craft to or from any of its workplaces, for a specified time and subject to specified conditions, from any requirement in respect of equipment, methods, measures or standards that is set out in the Canada–Nova Scotia Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations, the Canada–Nova Scotia Offshore Marine Installations and Structures Transitional Regulations or the Canada–Nova Scotia Offshore Area Diving Operations Safety Transitional Regulations, if he or she is satisfied that the health and safety of employees at the workplace or passengers on the passenger craft, as the case may be, will be maintained without compliance with the requirement. No contravention (2) The regulations are not considered to be contravened if there is compliance with an exemption under subsection (1). Application (3) The application shall (a) be in a form acceptable to the Chief Safety Officer; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss (b) include information with respect to the consequences to health and safety that might reasonably be anticipated if the exemption is granted; and (c) be accompanied by technical information sufficient to enable the Chief Safety Officer to make a decision on the application. Public notice (4) On receipt of the application, the Chief Safety Officer shall make it available to the public in a manner that he or she considers advisable, together with a notice that submissions may be made to him or her for a period of 30 days — or any shorter period that he or she fixes with the agreement of the applicable workplace committee — after the day on which the application has been made available. Notice at workplace, etc. (5) If the application is made in respect of an existing workplace, the applicant shall give a copy of the application to the operator. An operator shall, immediately after it receives or makes an application relating to an existing workplace or to a passenger craft (a) post a copy of it in printed form in a prominent place at the applicable workplace; and (b) provide a copy to any committee established for that workplace and to any union representing employees within the offshore area. Decision (6) The Chief Safety Officer shall, as soon as possible after the end of the period referred to in subsection (4), give to the applicant and the operator a copy of the decision made on the application, and make the decision available to the public in a manner that he or she considers advisable. Reconsideration of decision (7) The Chief Safety Officer may, on his or her own initiative or on application by the applicant for the exemption under subsection (1), reconsider, confirm, vary, revoke or suspend a decision made on the application at any time if information is made available that, had it been known when the decision was made, would reasonably be expected to C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc have resulted in a different decision from the one made at that time. In that case, subsections (1) to (6) apply with the necessary modifications. Same meaning R.S., c. L-2 (8) Words and expressions used in this section have the same meaning as in subsection 210.001(1) of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act. CANADA LABOUR CODE 2000, c. 20, s. 14 94. (1) Subsection 144(1) of the Canada Labour Code is replaced by the following: Evidence in civil or administrative proceedings precluded 144. (1) No health and safety officer or person who has accompanied or assisted the officer in carrying out the officer’s duties under this Part may be required to give testimony in civil or administrative proceedings, other than proceedings under this Part, with regard to information obtained in the carrying out of those duties or in accompanying or assisting the officer, except with the written permission of the Minister, in which case subsection (5) does not apply to restrict the disclosure of the information. 2000, c. 20, s. 14; 2005, c. 34, s. 62 (2) Subsections 144(5) and (5.1) of the Act are replaced by the following: Information not to be published (5) No person shall, except for the purposes of this Part or for the purposes of a prosecution under this Part or unless the Minister is satisfied that the publication or disclosure is in the interest of occupational health and safety or the public interest, publish or disclose any information obtained as a result of activities carried out by or at the request of an appeals officer or a health and safety officer under section 141. Factors Minister may consider (5.01) Situations in which the Minister may be so satisfied include, but are not limited to, situations in which the publication or disclosure is for the purposes of a coroner’s inquiry, the administration or enforcement of a federal or provincial law or the administration of a foreign law or international agreement. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Personal information (5.1) If the information referred to in subsection (5) is information within the meaning of Part 4 of the Department of Employment and Social Development Act, the disclosure of that information is governed by Part 4 of that Act. R.S., c. 9 (1st Supp.), s. 4 95. Subsection 149(4) of the Act is replaced by the following: Limitation period (4) Proceedings in respect of an offence under this Part may be instituted at any time within but not later than two years after the day on which the subject-matter of the proceedings arose. R.S., c. A-1 ACCESS TO INFORMATION ACT R.S., c. 3 (3rd Supp.), s. 1(1) 96. Schedule I to the Access to Information Act, under the heading “OTHER GOVERNMENT INSTITUTIONS”, is amended by striking out the reference to Canada-Newfoundland Offshore Petroleum Board Office Canada — Terre-Neuve des hydrocarbures extracôtiers 97. Schedule I to the Act, under the heading “OTHER GOVERNMENT INSTITUTIONS, is amended by adding, in alphabetical order, a reference to Canada–Newfoundland and Labrador Offshore Petroleum Board Office Canada — Terre-Neuve-et-Labrador des hydrocarbures extracôtiers R.S., c. 3 (3rd Supp.), s. 1(2) 98. Schedule II to the Act is amended by striking out the reference to Canada-Newfoundland Atlantic Accord Implementation Act, S.C. 1987, c. 3 Loi de mise en oeuvre de l’Accord atlantique Canada — Terre-Neuve, S.C. 1987, ch. 3 and the corresponding reference to “section 119”. 99. Schedule II to the Act is amended by adding, in alphabetical order, a reference to C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc Canada–Newfoundland and Labrador Atlantic Accord Implementation Act Loi de mise en oeuvre de l’Accord atlantique Canada — Terre-Neuve-et-Labrador and a corresponding reference to “section 119 and subsection 205.086(1)”. R.S., c. 21 (4th Supp.), s. 2 100. Schedule II to the Act is amended by replacing the reference to “sections 19 and 122” opposite the reference to “Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, S.C. 1988, c. 28” with a reference to “section 122 and subsection 210.087(1)”. R.S., c. E-15 EXCISE TAX ACT 1997, c. 10, s. 150(6) 101. Paragraphs (a) and (b) of the definition “offshore activity” in subsection 123(1) of the Excise Tax Act are replaced by the following: (a) when used in connection with an activity carried on in the Nova Scotia offshore area, an activity in respect of which tax would be imposed under section 212 of the CanadaNova Scotia Offshore Petroleum Resources Accord Implementation Act if this Part were included in the definition “Consumption Tax Acts” in section 211 of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act; and (b) when used in connection with an activity carried on in the Newfoundland offshore area, an activity in respect of which tax would be imposed under section 207 of the Canada– Newfoundland and Labrador Atlantic Accord Implementation Act if this Part were included in the definition “Consumption Tax Acts” in section 206 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act; 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss R.S., c. O-7; 1992, c. 35, s. 2 CANADA OIL AND GAS OPERATIONS ACT 1994, c. 10, s. 6; 2012, c. 19, s. 120(E) 102. Subsection 5.4(1) of the Canada Oil and Gas Operations Act is replaced by the following: Council established 5.4 (1) There is established a council, to be known as the Oil and Gas Administration Advisory Council, consisting of the following six members, namely, the Chairperson of the Canada-Nova Scotia Offshore Petroleum Board, the Chairperson of the Canada–Newfoundland and Labrador Offshore Petroleum Board, the Chairperson of the National Energy Board, a person designated jointly by the federal Ministers, a person designated by one of the Provincial Ministers and a person designated by the other Provincial Minister. R.S. c. P-21 PRIVACY ACT R.S., c. 3 (3rd Supp.), s. 2 103. The schedule to the Privacy Act, under the heading “OTHER GOVERNMENT INSTITUTIONS, is amended by striking out the reference to Canada-Newfoundland Offshore Petroleum Board Office Canada — Terre-Neuve des hydrocarbures extracôtiers 104. The schedule to the Act, under the heading “OTHER GOVERNMENT INSTITUTIONS, is amended by adding, in alphabetical order, a reference to Canada–Newfoundland and Labrador Offshore Petroleum Board Office Canada — Terre-Neuve-et-Labrador des hydrocarbures extracôtiers R.S., c. 24 (3rd Supp.), Part III HAZARDOUS MATERIALS INFORMATION REVIEW ACT 105. Section 10 of the Hazardous Materials Information Review Act is amended by adding the following after subsection (3): Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Definition of “provisions of the Accord Act” (4) In this Act, “provisions of the Accord Act” means (a) the provisions of Part III.1 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act or the regulations made under that Part, other than the provisions of section 205.023 of that Act or of any regulation made under section 205.124 of that Act for the purposes of section 205.023 of that Act; or (b) the provisions of Part III.1 of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act or the regulations made under that Part, other than the provisions of section 210.023 of that Act or of any regulation made under section 210.126 of that Act for the purposes of section 210.023 of that Act. 106. The portion of subsection 11(2) of the Act before paragraph (a) is replaced by the following: Claim for exemption by employer (2) Any employer who is required, either directly or indirectly, under the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be, to disclose 107. Paragraph 13(1)(b) of the Act is replaced by the following: (b) decide whether the material safety data sheet or label to which the claim relates, except to the extent that it does not disclose the information in respect of which the claim is made, complies with the provisions of the Hazardous Products Act, the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be. 108. (1) Subsection 16(1) of the Act is replaced by the following: Order of screening officer 16. (1) If, under paragraph 13(1)(a), a screening officer determines that a claim or portion of a claim for exemption is not valid, the screening officer shall order the claimant to comply, in the manner and within the period 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss specified in the order, with the provisions of the Hazardous Products Act, the provisions of the Canada Labour Code or the provisions of the Accord Act in respect of which the claim or portion of the claim for exemption was determined not to be valid. (2) Subsection 16(4) of the Act is replaced by the following: Deemed compliance (4) Every claimant who complies with an order under subsection (1) in the manner and within the period specified in the order shall, for the purposes of the provisions of the Hazardous Products Act, the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be, be deemed to have complied with those provisions. 2007, c. 7, s. 3 109. (1) Subsection 16.1(1) of the Act is replaced by the following: Undertaking 16.1 (1) If a screening officer determines under paragraph 13(1)(b) that a material safety data sheet or label to which a claim for exemption relates does not comply with the provisions of the Hazardous Products Act, the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be, the screening officer may send an undertaking to the claimant setting out the measures that are required to be taken for the purpose of ensuring compliance with those provisions, except to the extent that they would require the claimant to disclose the information in respect of which the claim is made, in the manner and within the period specified in the undertaking. 2007, c. 7, s. 3 (2) Subsection 16.1(4) of the Act is replaced by the following: Deemed compliance (4) A claimant to whom the notice is sent is, for the purposes of the provisions of the Hazardous Products Act, the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be, deemed to have complied with those provisions. 2007, c. 7, s. 4 110. (1) Subsection 17(1) of the Act is replaced by the following: Order re material safety data sheet 17. (1) If the screening officer does not receive the signed undertaking, or is not satisfied that the claimant has taken the C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc measures set out in the undertaking in the manner and within the period specified in it, the screening officer shall order the claimant to comply with the provisions of the Hazardous Products Act, the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be, except to the extent that they would require the claimant to disclose the information in respect of which the claim is made, in the manner and within the period specified in the order. (2) Subsection 17(4) of the Act is replaced by the following: Deemed compliance (4) Every claimant who complies with an order under subsection (1) in the manner and within the period specified in the order shall, for the purposes of the provisions of the Hazardous Products Act, the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be, be deemed to have complied with those provisions. 111. Section 43 of the Act is amended by adding the following after subsection (2): Idem (2.1) An appeal board shall, in relation to an appeal relating to the provisions of the Accord Act, consist of three members to be appointed as follows: (a) one member, who shall be the chairperson of the appeal board, appointed by the Chief Appeals Officer on the recommendation of the lieutenant governor in council of the province in which the appeal board is to be convened; (b) one member appointed by the chairperson of the appeal board from among the persons whose names appear on the list referred to in subparagraph (3)(a)(i) or (b)(i) maintained in respect of the province in which the appeal board is to be convened; and (c) one member appointed by the chairperson of the appeal board from among the persons whose names appear on the list referred to in subparagraph (3)(a)(ii) or (b)(ii) maintained in respect of that province. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss 112. Subsection 46(2) of the Act is amended by adding the following after paragraph (c): (c.1) any health and safety officer as defined in subsection 205.001(1) of the Canada– Newfoundland and Labrador Atlantic Accord Implementation Act, for the purposes of the administration and enforcement of Part III.1 of that Act or any health and safety officer as defined in subsection 210.001(1) of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, for the purposes of the administration and enforcement of Part III.1 of that Act; 1990, c. 41 HIBERNIA DEVELOPMENT PROJECT ACT 113. The definition “Board” in subsection 2(1) of the Hibernia Development Project Act is replaced by the following: “Board” « Office » SOR/96-280 “Board” means the Canada–Newfoundland and Labrador Offshore Petroleum Board established by the joint operation of section 9 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act and section 9 of The Canada-Newfoundland Atlantic Accord Implementation (Newfoundland) Act, chapter 37 of the Statutes of Newfoundland, 1986; FEDERAL AUTHORITIES REGULATIONS 114. Item 1 of the schedule to the Federal Authorities Regulations is replaced by the following: 1. Canada–Newfoundland and Labrador Offshore Petroleum Board established by the joint operation of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act and The Canada-Newfoundland Atlantic Accord Implementation (Newfoundland) Act, chapter 37 of the Statutes of Newfoundland, 1986. TERMINOLOGY Replacement of references 115. Unless the context requires otherwise, “Canada-Newfoundland Atlantic Accord Implementation Act” and “Canada– C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc Newfoundland Atlantic Accord Implementation Act” are replaced with “Canada–Newfoundland and Labrador Atlantic Accord Implementation Act” in any Act of Parliament other than this Act, and more particularly in the following: (a) paragraph (a) of the definition “Accord Acts” in section 2 of the Canada Oil and Gas Operations Act; (b) section 64 of the Canada Revenue Agency Act; (c) the definition “Newfoundland offshore area” in subsection 123(1) of the Excise Tax Act; (d) item 2 of Schedule 1 to the Canadian Environmental Assessment Act, 2012; (e) in the Hibernia Development Project Act, (i) paragraph 3(2)(e), and (ii) subsection 6(1); (f) in the Income Tax Act, (i) subparagraph 241(4)(d)(vi), and (ii) the definition “Newfoundland offshore area” in subsection 248(1); and (g) in the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act, (i) subsections 11(1) and (2), (ii) the definition “fiscal equalization offset payment”, paragraph (a) of the definition “offshore revenue” and the definition “petroleum” in section 18, and (iii) section 25. Replacement of references 116. Unless the context requires otherwise, “Canada-Newfoundland Atlantic Accord Implementation Act” and “Canada–Newfoundland Atlantic Accord Implementation Act” are replaced with “Canada–Newfoundland and Labrador Atlantic Accord Implementation Act” in any regulations, as defined in subsection 2(1) of the Statutory Instruments Act, made under the Canada–Newfoundland and 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss Labrador Atlantic Accord Implementation Act, and more particularly in the following provisions: (a) section 2 of the Canada-Newfoundland Oil and Gas Spills and Debris Liability Regulations; (b) section 1 of the Newfoundland and Labrador Offshore Area Line Regulations; (c) the definition “Act” in section 1 of the Newfoundland and Labrador Offshore Revenue Fiscal Equalization Offset Payments Regulations; (d) the definition “Act” in section 2 of the Newfoundland Offshore Area Oil and Gas Operations Regulations; (e) the definition “Act” in section 2 of the Newfoundland Offshore Area Petroleum Geophysical Operations Regulations; (f) section 2 of the Newfoundland Offshore Area Registration Regulations; (g) the definition “Act” in section 2 of the Newfoundland Offshore Certificate of Fitness Regulations; (h) the definition “Act” in subsection 1(1) of the Newfoundland Offshore Petroleum Drilling and Production Regulations; (i) the definition “Act” in subsection 2(1) of the Newfoundland Offshore Petroleum Installations Regulations; and (j) the definition “Act” in section 2 of the Newfoundland Offshore Petroleum Resource Revenue Fund Regulations. Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc C. 13 Replacement of references 117. Unless the context requires otherwise, “Canada-Newfoundland Atlantic Accord Implementation Act” and “Canada–Newfoundland Atlantic Accord Implementation Act” are replaced with “Canada–Newfoundland and Labrador Atlantic Accord Implementation Act” in any regulations, as defined in subsection 2(1) of the Statutory Instruments Act, made under any Act of Parliament other than the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act, and more particularly in the following: (a) paragraph (b) of the definition “offshore” in section 2 of the Comprehensive Study List Regulations; (b) in the Federal-Provincial Fiscal Arrangements Regulations, 2007 (i) subparagraph 4(1)(e)(vii), (ii) subparagraph 7(1)(z.5)(i), (iii) subparagraph 8(1)(z.5)(i), and (iv) the description of F in subsection 16.8(1); (c) in the Inclusion List Regulations (i) paragraph (a) of the definition “drilling program” in section 2, and (ii) sections 19.1 and 19.2 of the schedule; (d) item 1.1 of Part I of Schedule I to the Law List Regulations; (e) subsections 200(2) and (3) of the Marine Personnel Regulations; and (f) paragraph (b) of the definition “offshore” in section 1 of the Regulations Designating Physical Activities. Replacement of reference to CanadaNewfoundland Offshore Petroleum Board 118. Item 15.01 of the schedule to the Access to Information Act Heads of Government Institutions Designation Order is replaced by the following: Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss 2013-2014 Item 15.01 Government Institution Position Column I Column II Canada–New- Chairperson foundland and Labrador Offshore Petroleum Board Office Canada Président – TerreNeuve-etLabrador des hydrocarbures extracôtiers Replacement of reference to CanadaNewfoundland Offshore Petroleum Board 119. Item 15.1 of the schedule to the Privacy Act Heads of Government Institutions Designation Order is replaced by the following: Item 15.1 Column I Government Institution Column II Position Canada–New- Chairperson foundland and Labrador Offshore Petroleum Board Office Canada Président – TerreNeuve-etLabrador des hydrocarbures extracôtiers COORDINATING AMENDMENTS Bill C-4 120. (1) Subsections (2) and (3) apply if Bill C-4, introduced in the 2nd session of the 41st Parliament and entitled the Economic C. 13 Canada-Newfoundland Atlantic Accord I Offshore Petroleum Resourc Action Plan 2013 Act, No. 2 (in this section referred to as the “other Act”), receives royal assent. (2) On the first day on which both subsection 194(1) of the other Act and subsection 94(1) of this Act are in force, subsections 144(1) and (1.1) of the Canada Labour Code are replaced by the following: Evidence in civil or administrative proceedings precluded 144. (1) No person to whom powers, duties or functions have been delegated under subsection 140(1), or under an agreement entered into under subsection 140(2), and no person who has accompanied or assisted that person in exercising those powers or performing those duties or functions may be required to give testimony in civil or administrative proceedings, other than proceedings under this Part, with regard to information obtained in exercising those powers or performing those duties or functions, except with the written permission of the Minister, in which case subsection (5) does not apply to restrict the disclosure of the information. Evidence in civil or administrative proceedings precluded — Minister (1.1) The Minister shall not be required to give testimony in civil or administrative proceedings, other than proceedings under this Part, with regard to information obtained in the exercise of powers or the performance of duties or functions the Minister is authorized to exercise or perform under this Part, except for those powers, duties or functions that shall not be the subject of an agreement entered into under subsection 140(2). (3) On the first day on which both subsection 194(2) of the other Act and subsection 94(2) of this Act are in force, subsection 144(5) of the Canada Labour Code is replaced by the following: Information not to be published (5) No person shall, except for the purposes of this Part or for the purposes of a prosecution under this Part or unless the Minister is satisfied that the publication or disclosure is in the interest of occupational health and safety or the public interest, publish or disclose any information obtained as a result of activities carried out under section 141. 2013-2014 Mise en oeuvre de l’Accord atlantique C de l’Accord Canada — Nouvelle-Écoss COMING INTO FORCE Order in council 121. Sections 2 to 93, or any provision enacted by section 45 or 84, and sections 96 to 119, come into force on a day or days to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 11 An Act to give effect to the Tla’amin Final Agreement and to make consequential amendments to other Acts ASSENTED TO 19th JUNE, 2014 BILL C-34 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to give effect to the Tla’amin Final Agreement and to make consequential amendments to other Acts”. SUMMARY This enactment gives effect to the Tla’amin Final Agreement. It also makes consequential amendments to other Acts. TABLE OF PROVISIONS AN ACT TO GIVE EFFECT TO THE TLA’AMIN FINAL AGREEMENT AND TO MAKE CONSEQUENTIAL AMENDMENTS TO OTHER ACTS Preamble SHORT TITLE 1. Tla’amin Final Agreement Act INTERPRETATION 2. Definitions 3. Status of Agreement AGREEMENT 4. Agreement given effect 5. Agreement prevails APPROPRIATION 6. Payments out of C.R.F. LANDS 7. Fee simple estate 8. Tax Treatment Agreement given effect 9. Clarification 10. Indian Act 11. First Nations Land Management Act 12. By-laws, land code and laws TAXATION APPLICATION OF OTHER ACTS 13. Indemnification 14. Statutory Instruments Act APPLICATION OF LAWS OF BRITISH COLUMBIA 15. Incorporation by reference GENERAL 16. Judicial notice of Agreements i 17. Judicial notice of Tla’amin Laws 18. Notice of issues arising 19. Chapters 22 and 23 of Agreement 20. Orders and regulations CONSEQUENTIAL AMENDMENTS 21. Access to Information Act 22. Fisheries Act 23. Payments in Lieu of Taxes Act 24. Privacy Act 25. First Nations Land Management Act 26. Specific Claims Tribunal Act COMING INTO FORCE 27. Order in council 62-63 ELIZABETH II —————— CHAPTER 11 An Act to give effect to the Tla’amin Final Agreement and to make consequential amendments to other Acts [Assented to 19th June, 2014] Preamble Whereas the Constitution Act, 1982 recognizes and affirms the existing Aboriginal and treaty rights of the Aboriginal peoples of Canada; Whereas the reconciliation between the prior presence of Aboriginal peoples and the assertion of sovereignty by the Crown is of significant social and economic importance to Canadians; Whereas Canadian courts have stated that this reconciliation is best achieved through negotiation; Whereas the Tla’amin Nation is an Aboriginal people of Canada; Whereas the Tla’amin Nation, the Government of Canada and the Government of British Columbia have negotiated the Agreement to achieve this reconciliation and to establish a new relationship among them; And whereas the Agreement requires that legislation be enacted by the Parliament of Canada in order for the Agreement to be ratified; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Tla’amin Final Agreement Act. C. 11 Tla’amin Fina INTERPRETATION Definitions “Agreement” « accord » 2. (1) The following definitions apply in this Act. “Agreement” means the Tla’amin Final Agreement, between the Tla’amin Nation, Her Majesty in right of Canada and Her Majesty in right of British Columbia, including any amendments made to it. “Tax Treatment Agreement” « accord sur le traitement fiscal » “Tax Treatment Agreement” means the tax treatment agreement referred to in paragraph 22 of Chapter 21 of the Agreement, including any amendments made to it. Definitions in Agreement (2) In this Act, “Former Sliammon Indian Reserves”, “Other Tla’amin Lands”, “Sliammon Indian Band”, “Tla’amin Citizen”, “Tla’amin Corporation”, “Tla’amin Government”, “Tla’amin Lands”, “Tla’amin Law”, “Tla’amin Nation” and “Tla’amin Public Institution” have the same meanings as in Chapter 1 of the Agreement. Status of Agreement 3. The Agreement is a treaty and a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982. AGREEMENT Agreement given effect 4. (1) The Agreement is approved, given effect and declared valid and has the force of law. Rights and obligations (2) For greater certainty, any person or body referred to in the Agreement has the powers, rights, privileges and benefits conferred on the person or body by the Agreement and must perform the duties, and is subject to the liabilities, imposed on the person or body by the Agreement. Third parties (3) For greater certainty, the Agreement is binding on, and may be relied on by, all persons and bodies. 2013-2014 Accord définitif conc Agreement prevails 5. (1) The Agreement prevails over this Act and any other federal law to the extent of any inconsistency between them. Act prevails (2) This Act prevails over any other federal law to the extent of any conflict between them. APPROPRIATION Payments out of C.R.F. 6. There must be paid out of the Consolidated Revenue Fund any sums that are required to meet the monetary obligations of Her Majesty in right of Canada under Chapters 18 and 19 of the Agreement. LANDS Fee simple estate 7. On the effective date of the Agreement, the Tla’amin Nation owns the estate in fee simple, as set out in Chapter 3 of the Agreement, in the Tla’amin Lands, except for the lands described in Part 1 of Appendix C-3 of the Agreement, and in the Other Tla’amin Lands. TAXATION Tax Treatment Agreement given effect 8. The Tax Treatment Agreement is approved, given effect and declared valid and has the force of law during the period that it is in effect. Clarification 9. The Tax Treatment Agreement does not form part of the Agreement and is not a treaty or a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982. APPLICATION OF OTHER ACTS Indian Act 10. Subject to section 12, to the provisions of Chapter 17 of the Agreement that deal with the continuing application of the Indian Act and to paragraphs 16 to 21 of Chapter 21 of the Agreement, the Indian Act does not apply to the Tla’amin Nation, Tla’amin Citizens, the Tla’amin Government, Tla’amin Public Institutions, Tla’amin Lands or Other Tla’amin Lands as of the effective date of the Agreement, except for the purpose of determining whether an individual is an Indian. 4 First Nations Land Management Act C. 11 Tla’amin Fina 11. Subject to section 12, the First Nations Land Management Act, the Framework Agreement as defined in subsection 2(1) of that Act and the Sliammon First Nation Land Code adopted under subsection 6(1) of that Act do not apply to the Tla’amin Nation, Tla’amin Citizens, the Tla’amin Government, Tla’amin Public Institutions or Tla’amin Lands as of the effective date of the Agreement. By-laws, land code and laws 12. (1) If a by-law made by the Sliammon Indian Band under the Indian Act, the Sliammon First Nation Land Code or a law made under the First Nations Land Management Act and made in accordance with that land code is in effect immediately before the effective date of the Agreement, it continues to be in effect on the Former Sliammon Indian Reserves for a period of 90 days beginning on that date. Repeal (2) However, during that period, the Tla’amin Nation may repeal a by-law or law or the land code. Once repealed, the by-law, law or land code ceases to have effect. Indemnification 13. For as long as the First Nations Land Management Act is in force, Her Majesty in right of Canada or the Tla’amin Nation, as the case may be, must, as of the effective date of the Agreement, indemnify the other in respect of anything done or omitted to be done in relation to the Former Sliammon Indian Reserves, in the same manner and under the same conditions as would be applicable if that Act continued to apply to the Former Sliammon Indian Reserves. Statutory Instruments Act 14. Tla’amin Laws and other instruments made under the Agreement are not statutory instruments for the purposes of the Statutory Instruments Act. APPLICATION OF LAWS OF BRITISH COLUMBIA Incorporation by reference 15. To the extent that a law of British Columbia does not apply of its own force to the Tla’amin Nation, Tla’amin Citizens, the Tla’amin Government, Tla’amin Public Institutions, Tla’amin Corporations, Tla’amin Lands or Other Tla’amin Lands, because of the 2013-2014 Accord définitif conc exclusive legislative authority of Parliament set out in Class 24 of section 91 of the Constitution Act, 1867, that law of British Columbia applies to it or to them by virtue of this section, in accordance with the Agreement and subject to this Act and any other Act of Parliament. GENERAL Judicial notice of Agreements 16. (1) Judicial notice must be taken of the Agreement and the Tax Treatment Agreement. Publication of Agreements (2) The Agreement and the Tax Treatment Agreement must be published by the Queen’s Printer. Evidence (3) A copy of the Agreement or the Tax Treatment Agreement published by the Queen’s Printer is evidence of that agreement and of its contents, and a copy purporting to be published by the Queen’s Printer is presumed to be so published unless the contrary is shown. Judicial notice of Tla’amin Laws 17. (1) Judicial notice must be taken of Tla’amin Laws. Evidence of Tla’amin Laws (2) A copy of a Tla’amin Law purporting to be deposited in the public registry referred to in subparagraph 19.a of Chapter 15 of the Agreement is evidence of that law and of its contents, unless the contrary is shown. Notice of issues arising 18. (1) If an issue arises in any judicial or administrative proceeding in respect of the interpretation or validity of the Agreement, or the validity or applicability of this Act, the British Columbia Tla’amin Final Agreement Act or any Tla’amin Law, then the issue must not be decided until the party raising the issue has served notice on the Attorney General of Canada, the Attorney General of British Columbia and the Tla’amin Nation. Content and timing (2) The notice must (a) describe the proceeding; (b) specify the subject matter of the issue; (c) state the day on which the issue is to be argued; (d) give the particulars that are necessary to show the point to be argued; and C. 11 Tla’amin Fina (e) be served at least 14 days before the day of argument, unless the court or tribunal authorizes a shorter period. Participation in proceedings (3) The Attorney General of Canada, the Attorney General of British Columbia and the Tla’amin Nation may appear and participate in any proceeding in respect of which subsection (1) applies as parties with the same rights as any other party. Saving (4) For greater certainty, subsections (2) and (3) do not require that an oral hearing be held if one is not otherwise required. Chapters 22 and 23 of Agreement 19. Despite subsection 4(1), Chapters 22 and 23 of the Agreement are deemed to have effect as of April 1, 2009. Orders and regulations 20. The Governor in Council may make any orders and regulations that are necessary for the purpose of carrying out any of the provisions of the Agreement or of the Tax Treatment Agreement. CONSEQUENTIAL AMENDMENTS R.S., c. A-1 ACCESS TO INFORMATION ACT 21. Subsection 13(3) of the Access to Information Act is amended by adding the following after paragraph (e): (e.1) the Tla’amin Government, as defined in subsection 2(2) of the Tla’amin Final Agreement Act; R.S., c. F-14 FISHERIES ACT 22. Subsection 5(4) of the Fisheries Act is amended by adding the following after paragraph (a): (a.1) Tla’amin Laws, as defined in subsection 2(2) of the Tla’amin Final Agreement Act, made under Chapter 9 of the Agreement, as defined in subsection 2(1) of that Act, given effect by that Act; 2013-2014 R.S., c. M-13; 2000, c. 8, s. 2 Accord définitif conc PAYMENTS IN LIEU OF TAXES ACT 23. The definition “taxing authority” in subsection 2(1) of the Payments in Lieu of Taxes Act is amended by adding the following after paragraph (h): (h.1) the Tla’amin Government, as defined in subsection 2(2) of the Tla’amin Final Agreement Act, if it levies and collects a real property tax or a frontage or area tax in respect of Tla’amin Lands, as defined in that subsection; R.S., c. P-21 PRIVACY ACT 24. Subsection 8(7) of the Privacy Act is amended by adding the following after paragraph (e): (e.1) the Tla’amin Government, as defined in subsection 2(2) of the Tla’amin Final Agreement Act; 1999, c. 24 SOR/2003-178, s. 1; 2012, c. 19, ss. 638 and 645 2008, c. 22 FIRST NATIONS LAND MANAGEMENT ACT 25. Item 30 of the schedule to the First Nations Land Management Act is repealed. SPECIFIC CLAIMS TRIBUNAL ACT 26. Part 1 of the schedule to the Specific Claims Tribunal Act is amended by adding the following in alphabetical order: Tla’amin Final Agreement Act Loi sur l’accord définitif concernant les Tlaamins COMING INTO FORCE Order in council 27. The provisions of this Act, other than section 19, come into force on a day to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 39 A second Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures ASSENTED TO 16th DECEMBER, 2014 BILL C-43 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “A second Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures”. SUMMARY Part 1 implements certain income tax measures proposed in the February 11, 2014 budget. Most notably, it (a) extends the intergenerational rollover and the lifetime capital gains exemption for dispositions of property used in farming and fishing businesses; (b) extends the tax deferral provision with respect to breeding animals to bees, and to all types of horses that are over 12 months of age, that are kept for breeding; (c) permits income contributed to an amateur athlete trust to qualify as earned income for RRSP contribution limit purposes, with an election available to taxpayers for up to a three-year retroactive application; (d) extends the definition “split income” to include income from a business or property that is paid or allocated to a minor child from a partnership or trust where a person related to the child is engaged in the activities of the partnership or trust to earn that income; (e) eliminates graduated rate taxation for trusts and certain estates with an exception for cases involving testamentary trusts whose beneficiaries include individuals eligible for the Disability Tax Credit; (f) eliminates the 60-month exemption from the non-resident trust rules; (g) allows an individual’s estate to carry back charitable donations made as a result of the individual’s death; (h) expands eligibility for the accelerated capital cost allowance for clean energy generation and energy conservation equipment to include watercurrent energy equipment and a broader range of equipment used to gasify eligible waste fuel; (i) adjusts Canada’s foreign accrual property income rules in order to address offshore insurance swap transactions and ensure that income from the direct or indirect insurance of Canadian risks is taxed appropriately; (j) better circumscribes the existing “investment business” definition in the foreign accrual property income regime; (k) addresses back-to-back loan arrangements involving an intermediary; and (l) extends the existing tax credit for interest paid on student loans to interest paid on a Canada Apprentice Loan. Part 1 also implements other selected income tax measures. Most notably, it (a) alleviates the tax cost to Canadian-based banks of using excess liquidity of their foreign affiliates in their Canadian operations; (b) ensures that certain securities transactions undertaken in the course of a bank’s business of facilitating trades for arm’s length customers are not inappropriately caught by the base erosion rules; (c) modernizes the life insurance policy exemption test; (d) amends the foreign affiliate rules to ensure they apply appropriately to structures that include partnerships and makes generally relieving changes to certain of the base erosion rules to ensure they do not apply in unintended circumstances; (e) amends the rules for determining the residence of international shipping corporations; (f) provides for the appropriate taxation of taxpayers that invest in Australian trusts; (g) amends the foreign affiliate dumping rules to ensure the rules apply in appropriate circumstances and, if applicable, provide appropriate results; (h) excludes from the definition “non-qualifying country” in the foreign affiliate rules those countries or other jurisdictions for which the Convention on Mutual Administrative Assistance in Tax Matters is in force and effect; (i) avoids unintended tax consequences with respect to the British Overseas Territory of the British Virgin Islands; (j) simplifies the rules for the Canadian Film or Video Production Tax Credit regime; (k) amends the trust loss restriction event rules to provide relief for investment trusts that meet specific conditions; and (l) increases the maximum amount that may be claimed under the Children Fitness Tax Credit and makes the credit refundable starting in 2015. Part 2 implements certain goods and services tax/harmonized sales tax (GST/ HST) measures by (a) ensuring that pooled registered pension plans are subject to similar GST/ HST treatment as registered pension plans; (b) implementing real property technical amendments that provide for the consistent treatment of different types of housing and ensure that the special valuation rule for subsidized housing works properly with the GST/HST place of supply rules and in the context of a GST/HST rate change; (c) clarifying the application of GST/HST public service body rebates in relation to non-profit organizations that operate certain health care facilities; and (d) relieving the GST/HST on services of refining precious metals supplied to a non-resident person that is not registered for GST/HST purposes. Part 3 amends the Excise Act, 2001 to provide a refund of the inventory tax, introduced in the February 11, 2014 budget, on cigarettes that are destroyed or re-worked, in line with the refund of the excise duty that exists for tobacco products that are destroyed or re-worked. Part 4 enacts and amends several Acts in order to implement various measures. Division 1 of Part 4 amends the Industrial Design Act to make that Act consistent with the Geneva (1999) Act of the Hague Agreement Concerning the International Registration of Industrial Designs and to give the Governor in Council the authority to make regulations for carrying it into effect. The amendments include provisions relating to the contents of an application for the registration of a design, requests for priority, and the term of an exclusive right for a design. It also amends the Patent Act to, among other things, make that Act consistent with the provisions of the Patent Law Treaty. The amendments include reducing the requirements for obtaining a filing date in relation to an application for a patent, requiring that an applicant be notified of a missed due date before an application is deemed to be abandoned, and providing that a patent may not be invalidated for non-compliance with certain requirements relating to the application on the basis of which the patent was granted. Division 2 of Part 4 amends the Aeronautics Act to authorize the Minister of Transport to make an order, and the Governor in Council to make regulations, that prohibit the development or expansion of or any change to the operation of an aerodrome. It also amends the Act to authorize the Governor in Council to make regulations in respect of consultations by the proponents and operators of aerodromes. Division 3 of Part 4 enacts the Canadian High Arctic Research Station Act, which establishes a new federal research organization that is to be responsible for advancing knowledge of the Canadian Arctic through scientific investigation and technology, promoting the development and dissemination of knowledge of the other circumpolar regions, strengthening Canada’s leadership on Arctic issues and ensuring a research presence in the Canadian Arctic. It also repeals the Canadian Polar Commission Act and makes consequential amendments to other Acts. Division 4 of Part 4 amends section 207 of the Criminal Code to permit charitable or religious organizations to carry out, with the use of a computer, certain operations relating to a provincially-licensed lottery scheme. Division 5 of Part 4 amends the Federal-Provincial Fiscal Arrangements Act to adjust the national standard for eligibility for social assistance to provide that no minimum period of residence is to be required for Canadian citizens, for permanent residents, for victims of human trafficking who hold a temporary resident permit or for protected persons. Division 6 of Part 4 amends the Radiocommunication Act to: (a) introduce an administrative monetary penalty regime; (b) explicitly prohibit jammers, subject to exemptions provided by the Minister of Industry; (c) provide for the enforcement of rules, standards and procedures established for competitive bidding systems for radio authorizations; (d) modernize wording relating to the powers of inspectors and the requirements to obtain warrants; (e) authorize inspectors to request information in writing and to seize noncompliant devices; and (f) authorize the Minister of Industry to share information with domestic and foreign bodies for the purpose of regulating radiocommunication. Division 7 of Part 4 amends the Revolving Funds Act to correct an error in the heading before section 4 by replacing the reference to the Minister of Foreign Affairs with a reference to the Minister of Citizenship and Immigration. The amendment is deemed to have come into force on July 2, 2013. Division 8 of Part 4 amends the Royal Canadian Mint Act to eliminate the anticipation of profit by the Royal Canadian Mint with respect to the provision of goods and services to the Government of Canada. Division 9 of Part 4 amends the Investment Canada Act to require foreign investors to provide notification whenever they acquire a Canadian business through the realization of security on a loan or other financial assistance, unless another Act applies. It also allows public disclosure of certain information related to the national security review process and makes related amendments to another Act. Division 10 of Part 4 amends the Broadcasting Act to prohibit a person who carries on a broadcasting undertaking from charging a subscriber for providing the subscriber with a paper bill. Division 11 of Part 4 amends the Telecommunications Act to provide the Canadian Radio-television and Telecommunications Commission (CRTC) with the authority to impose certain conditions concerning the offering and provision of services on providers of telecommunications services that are not telecommunications carriers, to prohibit providers of telecommunications services from charging subscribers for the provision of paper bills, to allow for sharing of information between the CRTC and the Competition Bureau, to provide the CRTC with the authority to impose administrative monetary penalties for violations of the Telecommunications Act, CRTC decisions and regulations, to provide the Minister of Industry with the authority to establish a registration system and update other processes relating to telecommunications apparatus in order to assess conformity with technical requirements, and to update inspection powers for ensuring compliance with that Act. Division 12 of Part 4 amends the Business Development Bank of Canada Act to clarify the financial and management services that the Business Development Bank of Canada is authorized to provide, including financial services in respect of enterprises operating outside Canada. It also makes some changes to the governance provisions of that Act. Division 13 of Part 4 amends the Northwest Territories Act — enacted by section 2 of chapter 2 of the Statutes of Canada, 2014 — to provide that, if the election period for the first general election under that Act would overlap with the election period for a federal general election, then the maximum duration of the first Legislative Assembly of the Northwest Territories under that Act may be extended until five years from the date fixed for the return of the writs at the last general election under the former Northwest Territories Act (chapter N-27 of the Revised Statutes of Canada). Division 14 of Part 4 amends the Employment Insurance Act to allow for the refund of a portion of employer premiums paid by small businesses in 2015 and 2016. An employer is eligible for that refund if its premium is $15,000 or less for the year in question. It also amends that Act to exclude from reconsideration under section 112 of that Act decisions of the Canada Employment Insurance Commission made under the Employment Insurance Regulations respecting the writing off of penalties owing, amounts payable or interest accrued on any penalties owing or amounts payable. Division 15 of Part 4 amends the Canada-Chile Free Trade Agreement Implementation Act in order to implement amendments to the dispute resolution mechanism of the Canada-Chile Free Trade Agreement. Division 16 of Part 4 amends the Canada Marine Act to provide for the power to make regulations with respect to undertakings that are situated in a port. It also authorizes those regulations to incorporate by reference documents, including the laws of a province. Finally, it authorizes port authorities to acquire federal real property or federal immovables and to lease or license any real property or immovable other than federal real property or federal immovables. Division 17 of Part 4 amends the DNA Identification Act to, among other things, (a) create new indices in the national DNA data bank that will contain DNA profiles from missing persons, from their relatives and from human remains to assist law enforcement agencies, as well as coroners, medical examiners and persons or organizations with similar duties or functions, to find missing persons and identify human remains; (b) create a new index that will contain DNA profiles from victims of designated offences to assist law enforcement agencies in identifying persons alleged to have committed designated offences; (c) create a new index that will contain DNA profiles derived from bodily substances that are voluntarily submitted by individuals to assist in either the investigations of missing persons or designated offences; (d) establish criteria for adding and retaining DNA profiles in, and removing them from, the new indices, and transferring profiles between indices; (e) specify which DNA profiles in the existing and new indices will be compared with each other; (f) specify the purposes for which the Commissioner of the RCMP may communicate the results of comparisons of DNA profiles and the purposes for which that information may be subsequently communicated; and (g) specify the uses to which the results of comparisons of DNA profiles may be put. It also makes consequential amendments to the Access to Information Act and the Public Servants Disclosure Protection Act. Division 18 of Part 4 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to provide that certain foreign entities that are engaged in the money-services business are included in the definition “foreign entity”. Division 19 of Part 4 amends the Department of Employment and Social Development Act to eliminate the limit on the number of full-time and part-time members of the Social Security Tribunal. Division 20 of Part 4 amends the Public Health Agency of Canada Act to create a new position of President as deputy head of the Public Health Agency of Canada, thereby separating the responsibilities of the Chief Public Health Officer from those of the deputy head of the Agency. Division 21 of Part 4 amends the Economic Action Plan 2013 Act, No. 2 in order to provide that certain provisions of Division 8 of Part 3 of that Act apply to any corporation resulting from an amalgamation referred to in that Division, and to provide that certain provisions of the Blue Water Bridge Authority Act continue to apply to the Blue Water Bridge Authority after its continuance. Division 22 of Part 4 amends several Acts to discontinue supervision of provincial central cooperative credit societies by the Office of the Superintendent of Financial Institutions, to eliminate tools for federal intervention in relation to those centrals and to provincial local cooperative credit societies, and to facilitate the entry of provincial cooperative credit societies into the federal credit union system by simplifying the process for continuation and amalgamation that applies to them. Division 23 of Part 4 amends the Financial Administration Act to authorize Her Majesty in right of Canada to neither pay nor collect low-value amounts, except amounts owed by Crown corporations to persons other than Her Majesty in right of Canada, amounts payable to Crown corporations by such persons, amounts payable under the Air Travellers Security Charge Act, the Excise Act, 2001, the Excise Tax Act, the Income Tax Act or the Softwood Lumber Products Export Charge Act, 2006, and amounts related to the public debt or to interest on the public debt. It also provides Treasury Board with the authority to make regulations to set a low-value threshold, to specify circumstances for the accumulation of amounts and to exclude amounts, as well as regulations generally respecting the operation of the authority to neither pay nor collect low-value amounts. Division 24 of Part 4 amends the Immigration and Refugee Protection Act to, among other things, (a) replace references to an opinion provided by the Department of Employment and Social Development, with respect to an application for a work permit, with references to an “assessment”; (b) authorize the Minister of Citizenship and Immigration or the Minister of Employment and Social Development to publish on a list the name and address of an employer who, among other things, has been convicted of certain offences; and (c) authorize the Governor in Council to make regulations (i) regarding the publication and removal of the names and addresses of employers, (ii) regarding the power to require documents from any individual or entity for inspection in order to verify compliance with regulatory conditions, (iii) requiring an employer to provide prescribed information in relation to a foreign national’s authorization to work in Canada for the employer, (iv) governing fees to be paid for rights and privileges in relation to an assessment provided by the Department of Employment and Social Development with respect to an application for a work permit, (v) governing fees to be paid in respect of the compliance regime that applies to employers in relation to their employment of certain foreign nationals, (vi) regarding the collection, retention, use, disclosure and disposal of Social Insurance Numbers, and (vii) regarding the disclosure of information for the purposes of cooperation between the Government of Canada and the government of a province. Division 25 of Part 4 amends the Judges Act and the Federal Courts Act to implement the Government’s Response to the Report of the Special Advisor on Federal Court Prothonotaries’ Compensation with respect to the salary and benefits of the prothonotaries of the Federal Court. Division 26 of Part 4 amends the Canadian Payments Act to make changes to the governance structure of the Canadian Payments Association and to add new obligations in respect of accountability, including by (a) changing the composition of the Board of the Directors of the Association and the procedures for selecting the directors of the Board; (b) establishing a Member Advisory Council; (c) expanding the power of the Minister of Finance to issue directives to the Association; and (d) adding new obligations in respect of the preparation of annual reports and corporate plans. Division 27 of Part 4 amends the Payment Clearing and Settlement Act to expand and enhance the oversight powers of the Bank of Canada with respect to systems for the clearing and settlement of payment obligations and other financial transactions, so that the Bank is better able to identify risks related to financial market infrastructure and to respond in a timely and proactive manner. It also makes minor consequential amendments to other Acts. Division 28 of Part 4 enacts the Extractive Sector Transparency Measures Act in order to impose the following obligations on entities that are engaged in the commercial development of oil, gas or minerals for the purpose of implementing Canada’s international commitments in the fight against corruption: (a) the obligation to report to the responsible Minister certain payments made to payees; and (b) the obligation to make reported information accessible to the public. For the purpose of verifying compliance, the Act provides for an inspection regime and gives a power to the responsible Minister to require an entity to provide certain information. Finally, the Act provides for certain offences relating to the obligations under the Act. Division 29 of Part 4 amends the Jobs and Economic Growth Act to provide that Canadian Nuclear Laboratories Ltd. (CNL) is an agent of Her Majesty in right of Canada, effective as of the date of CNL’s incorporation, and to provide that CNL will cease to be an agent on the day on which Atomic Energy of Canada Limited disposes of CNL’s shares. The Division also amends that Act to provide that the Public Service Superannuation Act will apply for a transitional period of three years to persons who are employees of CNL on that day. Division 30 of Part 4 repeals a provision of the Economic Action Plan 2013 Act, No. 2 that amended a provision of the Public Service Labour Relations Act. It also amends provisions of the Economic Action Plan 2013 Act, No. 2 that amended the Public Service Employment Act in respect of the staffing complaint process. It also makes a technical correction to a coordinating amendment in the Economic Action Plan 2013 Act, No. 2. Division 31 of Part 4 transfers the pensionable service that is to the credit of certain Royal Canadian Mounted Police pension contributors under the Royal Canadian Mounted Police Superannuation Act to the Public Service Superannuation Act and deems those contributors to be Group 1 contributors under the Public Service Superannuation Act. It also amends the Royal Canadian Mounted Police Superannuation Act to repeal provisions relating to members of the Royal Canadian Mounted Police not holding a rank. TABLE OF PROVISIONS A SECOND ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE BUDGET TABLED IN PARLIAMENT ON FEBRUARY 11, 2014 AND OTHER MEASURES SHORT TITLE 1. Economic Action Plan 2014 Act, No. 2 PART 1 AMENDMENTS TO THE INCOME TAX ACT AND A RELATED TEXT 2–91. PART 2 AMENDMENTS TO THE EXCISE TAX ACT (GST/HST MEASURES) AND A RELATED TEXT 92–99. PART 3 EXCISE ACT, 2001 100–101. PART 4 VARIOUS MEASURES DIVISION 1 INTELLECTUAL PROPERTY 102–142. DIVISION 2 AERONAUTICS ACT 143–144. DIVISION 3 CANADIAN HIGH ARCTIC RESEARCH STATION ACT 145. Enactment of Act i AN ACT TO ESTABLISH THE CANADIAN HIGH ARCTIC RESEARCH STATION SHORT TITLE 1. Canadian High Arctic Research Station Act INTERPRETATION 2. Definitions DESIGNATION 3. Designation of Minister 4. CHARS established CHARS ESTABLISHED PURPOSE 5. Purpose POWERS AND FUNCTIONS 6. CHARS 7. Minister BOARD OF DIRECTORS 8. Oversight of CHARS 9. Terms of office 10. Remuneration 11. Expenses 12. Chairperson’s role 13. Acting Chairperson CHAIRPERSON PRESIDENT OF CHARS 14. Appointment of President 15. Remuneration 16. Expenses 17. President’s role 18. Acting President HUMAN RESOURCES 19. Authority 20. Human resources management ii 21. CHARS’s power to appoint 22. Mobility to departments 23. Public Service Commission review 24. Political activities OFFICES AND MEETINGS 25. Head office and other offices 26. Meetings 27. Committees BYLAWS 28. Bylaws GENERAL 29. Inventions 30. Proceedings 146–170. DIVISION 4 CRIMINAL CODE 171. DIVISION 5 FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT 172–173. DIVISION 6 RADIOCOMMUNICATION ACT 174–182. DIVISION 7 REVOLVING FUNDS ACT 183–184. DIVISION 8 ROYAL CANADIAN MINT ACT 185. DIVISION 9 INVESTMENT CANADA ACT 186–190. iv DIVISION 10 BROADCASTING ACT 191–192. DIVISION 11 TELECOMMUNICATIONS ACT 193–210. DIVISION 12 BUSINESS DEVELOPMENT BANK OF CANADA ACT 211–223. DIVISION 13 NORTHWEST TERRITORIES ACT 224. DIVISION 14 EMPLOYMENT INSURANCE ACT 225–226. DIVISION 15 CANADA-CHILE FREE TRADE AGREEMENT IMPLEMENTATION ACT 227. DIVISION 16 CANADA MARINE ACT 228–231. DIVISION 17 DNA IDENTIFICATION ACT 232–249. DIVISION 18 PROCEEDS OF CRIME (MONEY LAUNDERING) AND TERRORIST FINANCING ACT 250–251. DIVISION 19 DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOPMENT ACT 252. v DIVISION 20 PUBLIC HEALTH AGENCY OF CANADA ACT 253–260. DIVISION 21 ECONOMIC ACTION PLAN 2013 ACT, NO. 2 261–265. DIVISION 22 CENTRAL COOPERATIVE CREDIT SOCIETIES AND FEDERAL CREDIT UNIONS 266–303. DIVISION 23 FINANCIAL ADMINISTRATION ACT 304–305. DIVISION 24 IMMIGRATION AND REFUGEE PROTECTION ACT 306–314. DIVISION 25 PROTHONOTARIES OF THE FEDERAL COURT 315–333. DIVISION 26 CANADIAN PAYMENTS ACT 334–359. DIVISION 27 PAYMENT CLEARING AND SETTLEMENT ACT 360–375. DIVISION 28 EXTRACTIVE SECTOR TRANSPARENCY MEASURES ACT 376. Enactment of Act v AN ACT TO IMPLEMENT CANADA’S INTERNATIONAL COMMITMENTS TO PARTICIPATE IN THE FIGHT AGAINST CORRUPTION THROUGH THE IMPOSITION OF MEASURES APPLICABLE TO THE EXTRACTIVE SECTOR SHORT TITLE 1. Extractive Sector Transparency Measures Act INTERPRETATION AND GENERAL PROVISIONS 2. Definitions 3. Rules relating to payments 4. Control DESIGNATION 5. Designation of Minister 6. Purpose PURPOSE OF ACT HER MAJESTY 7. Binding on her Majesty APPLICATION 8. Entities OBLIGATIONS REPORTING PAYMENTS 9. Annual report 10. Substitution 11. Wholly owned subsidiary — consolidated report 12. Accessibility of report 13. Records RECORD KEEPING ADMINISTRATION AND ENFORCEMENT INFORMATION AND INDEPENDENT AUDIT 14. Order — required information DESIGNATION 15. Designation DESIGNATED PERSON’S POWERS 16. Entry into a place vi 17. Warrant to enter dwelling-house 18. Obstruction 19. Minister’s power ORDER — CORRECTIVE MEASURES MINISTER’S POWERS 20. Agreement with another jurisdiction 21. Disclosure — powers, duties and functions 22. Delegation 23. Regulations REGULATIONS OFFENCES AND PUNISHMENT 24. Offence 25. Liability of officers, directors, etc. 26. Offence by employee or agent or mandatary 27. Time limitation 28. Admissibility of evidence TRANSITIONAL PROVISIONS 29. Aboriginal government in Canada 30. Past and current financial years 377. DIVISION 29 JOBS AND ECONOMIC GROWTH ACT 378–381. DIVISION 30 PUBLIC SERVICE LABOUR RELATIONS 382–386. DIVISION 31 ROYAL CANADIAN MOUNTED POLICE PENSIONS 387–401. 62-63 ELIZABETH II —————— CHAPTER 39 A second Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures [Assented to 16th December, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Economic Action Plan 2014 Act, No. 2. PART 1 AMENDMENTS TO THE INCOME TAX ACT AND A RELATED TEXT R.S., c. 1 (5th Supp.) INCOME TAX ACT 2. (1) Subparagraph (a)(i) of the description of B in subsection 12(10.2) of the Income Tax Act is replaced by the following: (i) deemed by subsection (10.4) or 104(5.1) or (14.1) (as it read for the taxpayer’s 2015 taxation year) to have been paid out of the taxpayer’s NISA Fund No. 2 before the particular time, or (2) Subsection (1) applies to the 2016 and subsequent taxation years. 3. (1) Paragraph 14(1.01)(c) of the Act is replaced by the following: C. 39 Economic Action (c) if the eligible capital property is a qualified farm or fishing property (within the meaning assigned by subsection 110.6(1)) of the taxpayer at that time, the capital property deemed by paragraph (b) to have been disposed of by the taxpayer is deemed to be a qualified farm or fishing property of the taxpayer at that time. (2) Paragraph 14(1.02)(c) of the Act is replaced by the following: (c) if the eligible capital property is a qualified farm or fishing property (within the meaning assigned by subsection 110.6(1)) of the taxpayer at that time, the capital property deemed by paragraph (b) to have been disposed of by the taxpayer is deemed to be a qualified farm or fishing property of the taxpayer at that time. (3) The portion of subsection 14(1.1) of the Act before paragraph (a) is replaced by the following: Deemed taxable capital gain (1.1) For the purposes of section 110.6 and paragraph 3(b) as it applies for the purposes of that section, an amount included under paragraph (1)(b) in computing a taxpayer’s income for a particular taxation year from a business is deemed to be a taxable capital gain of the taxpayer for the year from the disposition in the year of qualified farm or fishing property to the extent of the lesser of (4) The descriptions of A and B in paragraph 14(1.1)(b) of the Act are replaced by the following: A is the amount by which the total of (i) 3/4 of the total of all amounts each of which is the taxpayer’s proceeds from a disposition in a preceding taxation year that began after 1987 and ended before February 28, 2000 of eligible capital property in respect of the business that, at the time of the disposition, was a qualified farm property (within the meaning assigned by subsection 110.6(1)) of the taxpayer, 2013-2014 Loi n° 2 sur le plan d’act (ii) 2/3 of the total of all amounts each of which is the taxpayer’s proceeds from a disposition in the particular year or a preceding taxation year that ended after February 27, 2000 and before October 18, 2000 of eligible capital property in respect of the business that, at the time of the disposition, was a qualified farm property (within the meaning assigned by subsection 110.6(1)) of the taxpayer, and (iii) 1/2 of the total of all amounts each of which is the taxpayer’s proceeds from a disposition in the particular year or a preceding taxation year that ended after October 17, 2000 of eligible capital property in respect of the business that, at the time of the disposition, was a qualified farm property, a qualified fishing property or a qualified farm or fishing property (within the meaning assigned by subsection 110.6(1)) of the taxpayer exceeds the total of (iv) 3/4 of the total of all amounts each of which is (A) an eligible capital expenditure of the taxpayer in respect of the business that was made or incurred in respect of a property that was, at the time of disposition, a qualified farm property disposed of by the taxpayer in a preceding taxation year that began after 1987 and ended before February 28, 2000, or (B) an outlay or expense of the taxpayer that was not deductible in computing the taxpayer’s income and that was made or incurred for the purpose of making a disposition referred to in clause (A), (v) 2/3 of the total of all amounts each of which is (A) an eligible capital expenditure of the taxpayer in respect of the business that was made or incurred in respect of a property that was, at the time of disposition, a qualified farm property disposed of by the taxpayer in the C. 39 Economic Action particular year or a preceding taxation year that ended after February 27, 2000 and before October 18, 2000, or (B) an outlay or expense of the taxpayer that was not deductible in computing the taxpayer’s income and that was made or incurred for the purpose of making a disposition referred to in clause (A), and (vi) 1/2 of the total of all amounts each of which is (A) an eligible capital expenditure of the taxpayer in respect of the business that was made or incurred in respect of a property that was, at the time of disposition, a qualified farm property, a qualified fishing property or a qualified farm or fishing property disposed of by the taxpayer in the particular year or a preceding taxation year that ended after October 17, 2000, or (B) an outlay or expense of the taxpayer that was not deductible in computing the taxpayer’s income and that was made or incurred for the purpose of making a disposition referred to in clause (A), and B is the total of all amounts each of which is (i) that portion of an amount deemed by subparagraph (1)(a)(v) (as it applied in respect of the business to fiscal periods that began after 1987 and ended before February 23, 1994) to be a taxable capital gain of the taxpayer that can reasonably be attributed to a disposition of a property that was, at the time of disposition, a qualified farm property of the taxpayer, or (ii) an amount deemed by this section to be a taxable capital gain of the taxpayer for a taxation year preceding the particular year from the disposition of a property that was, at the time of disposition, a qualified farm property, a qualified fishing property or a qualified farm or fishing property of the taxpayer. 2013-2014 Loi n° 2 sur le plan d’act (5) Subsection 14(1.2) of the Act is repealed. (6) Subsections (1) to (5) apply to dispositions and transfers that occur in the 2014 and subsequent taxation years. 4. (1) The portion of subsection 15(2.14) of the Act before paragraph (a) is replaced by the following: Partnerships (2.14) For purposes of this subsection, subsection (2.11), section 17.1 and subsection 18(5), (2) Subsection (1) applies to taxation years that end after March 28, 2012, except that, if an election is made by a taxpayer under subsection 49(3) of the Jobs and Growth Act, 2012, subsection (1) does not apply to taxation years of the taxpayer that end before August 14, 2012. 5. (1) Subsection 17(1) of the Act is replaced by the following: Amount owing by non-resident 17. (1) If this subsection applies to a corporation resident in Canada in respect of an amount owing to the corporation (in this subsection referred to as the “debt”), the corporation shall include in computing its income for a taxation year the amount determined by the formula A–B where A is the amount of interest that would be included in computing the corporation’s income for the year in respect of the debt C. 39 Economic Action if interest on the debt were computed at the prescribed rate for the period in the year during which the debt was outstanding; and B is the total of all amounts each of which is (a) an amount included in computing the corporation’s income for the year as, on account of, in lieu of or in satisfaction of, interest in respect of the debt, (b) an amount received or receivable by the corporation from a trust that is included in computing the corporation’s income for the year or a subsequent taxation year and that can reasonably be attributed to interest on the debt for the period in the year during which the debt was outstanding, or (c) an amount included in computing the corporation’s income for the year or a subsequent taxation year under subsection 91(1) that can reasonably be attributed to interest on an amount owing (in this paragraph referred to as the “original debt”) — or if the amount of the original debt exceeds the amount of the debt, a portion of the original debt that is equal to the amount of the debt — for the period in the year during which the debt was outstanding if (i) without the existence of the original debt, subsection (2) would not have deemed the debt to be owed by the non-resident person referred to in paragraph (1.1)(a), (ii) the original debt was owed by a non-resident person or a partnership each member of which is a nonresident person, and (iii) where subsection (11.2) applies to the original debt, (A) an amount determined under paragraph (11.2)(a) or (b) in respect of the original debt is an amount referred to in paragraph (2)(a), and because of the amount referred to in paragraph (2)(a), the debt is deemed 2013-2014 Loi n° 2 sur le plan d’act to be owed by the non-resident person referred to in paragraph (1.1)(a), and (B) the original debt was owing by an intermediate lender to an initial lender or by an intended borrower to an intermediate lender (within the meanings of those terms assigned by subsection (11.2)). Amount owing by non-resident (1.1) Subsection (1) applies to a corporation resident in Canada in respect of an amount owing to the corporation if, at any time in a taxation year of the corporation, (a) a non-resident person owes the amount to the corporation; (b) the amount has been or remains outstanding for more than a year; and (c) the amount that would be determined for B in subsection (1), if that subsection applied, for the year in respect of the amount owing is less than the amount of interest that would be included in computing the corporation’s income for the year in respect of the amount owing if that interest were computed at a reasonable rate for the period in the year during which the amount was outstanding. (2) The portion of paragraph 17(2)(b) of the Act before subparagraph (i) is replaced by the following: (b) it is reasonable to conclude that the amount or a portion of the amount became owing, or was permitted to remain owing, to the particular person or partnership because C. 39 Economic Action (3) The portion of subsection 17(2) of the Act after paragraph (b) is replaced by the following: the non-resident person is deemed at that time to owe to the corporation an amount equal to the amount, or the portion of the amount, as the case may be, owing to the particular person or partnership. (4) Subsection (1) applies to taxation years that begin after February 23, 1998. (5) Subsections (2) and (3) apply to taxation years that begin after July 12, 2013. 6. (1) The portion of subsection 18(5) of the Act before the first definition is replaced by the following: Definitions (5) Notwithstanding any other provision of this Act (other than subsection (5.1)), in this subsection and subsections (4) and (5.1) to (6.1), (2) Paragraph (b) of the definition “outstanding debts to specified non-residents” in subsection 18(5) of the Act is replaced by the following: (b) an amount outstanding at the particular time as or on account of a debt or other obligation (i) to pay an amount to (A) a non-resident insurance corporation to the extent that the obligation was, for the non-resident insurance corporation’s taxation year that included the particular time, designated insurance property in respect of an insurance business carried on in Canada through a permanent establishment as defined by regulation, or 2013-2014 Loi n° 2 sur le plan d’act (B) an authorized foreign bank, if the bank uses or holds the obligation at the particular time in its Canadian banking business, or (ii) that is a debt obligation described in subparagraph (ii) of the description of A in paragraph 17.1(1)(b) to the extent that the proceeds of the debt obligation can reasonably be considered to directly or indirectly fund at the particular time, in whole or in part, a pertinent loan or indebtedness (as defined in subsection 212.3(11)) owing to the corporation or another corporation resident in Canada that does not, at the particular time, deal at arm’s length with the corporation; (3) Subsection 18(5) of the Act is amended by adding the following in alphabetical order: “security interest” « garantie » “specified right” « droit déterminé » “security interest”, in respect of a property, means an interest in, or for civil law a right in, the property that secures payment of an obligation; “specified right”, at any time in respect of a property, means a right to, at that time, mortgage, hypothecate, assign, pledge or in any way encumber the property to secure payment of an obligation — other than the particular debt or other obligation described in paragraph (6)(a) or a debt or other obligation described in subparagraph (6)(d)(ii) — or to use, invest, sell or otherwise dispose of, or in any way alienate, the property unless it is established by the taxpayer that all of the proceeds (net of costs, if any) received, or that would be received, from exercising the right must first be applied to reduce an amount described in subparagraph (6)(d)(i) or (ii); (4) Subsection 18(6) of the Act is replaced by the following: Back-to-back loan arrangement (6) Subsection (6.1) applies at any time in respect of a taxpayer if at that time C. 39 Economic Action (a) the taxpayer has a particular amount outstanding as or on account of a particular debt or other obligation to pay an amount to a person (in this subsection and subsection (6.1) referred to as the “intermediary”); (b) the intermediary is neither (i) a person resident in Canada with whom the taxpayer does not deal at arm’s length, nor (ii) a person that is, in respect of the taxpayer, described in subparagraph (a)(i) of the definition “outstanding debts to specified non-residents” in subsection (5); (c) the intermediary or a person that does not deal at arm’s length with the intermediary (i) has an amount outstanding as or on account of a debt or other obligation to pay an amount to a particular non-resident person that is, in respect of the taxpayer, described in subparagraph (a)(i) of the definition “outstanding debts to specified non-residents” in subsection (5) that meets any of the following conditions (in this subsection and subsection (6.1) referred to as the “intermediary debt”): (A) recourse in respect of the debt or other obligation is limited in whole or in part, either immediately or in the future and either absolutely or contingently, to the particular debt or other obligation, or (B) it can reasonably be concluded that all or a portion of the particular amount became owing, or was permitted to remain owing, because (I) all or a portion of the debt or other obligation was entered into or was permitted to remain outstanding, or (II) the intermediary anticipated that all or a portion of the debt or other obligation would become owing or remain outstanding, or (ii) has a specified right in respect of a particular property that was granted directly or indirectly by a person that is, in respect of the taxpayer, a particular nonresident person described in subparagraph 2013-2014 Loi n° 2 sur le plan d’act (a)(i) of the definition “outstanding debts to specified non-residents” in subsection (5) and (A) the existence of the specified right is required under the terms and conditions of the particular debt or other obligation, or (B) it can reasonably be concluded that all or a portion of the particular amount became owing, or was permitted to remain owing, because (I) the specified right was granted, or (II) the intermediary anticipated that the specified right would be granted; and (d) the total of all amounts — each of which is, in respect of the particular debt or other obligation, an amount outstanding as or on account of an intermediary debt or the fair market value of a particular property described in subparagraph (c)(ii) — is equal to at least 25% of the total of (i) the particular amount, and (ii) the total of all amounts each of which is an amount (other than the particular amount) that the taxpayer, or a person that does not deal at arm’s length with the taxpayer, has outstanding as or on account of a debt or other obligation to pay an amount to the intermediary under the agreement, or an agreement that is connected to the agreement, under which the particular debt or other obligation was entered into if (A) the intermediary is granted a security interest in respect of a property that is the intermediary debt or the particular property, as the case may be, and the security interest secures the payment of two or more debts or other obligations that include the debt or other obligation and the particular debt or other obligation, and C. 39 Economic Action (B) each security interest that secures the payment of a debt or other obligation referred to in clause (A) secures the payment of every debt or other obligation referred to in that clause. Back-to-back loan arrangement (6.1) If this subsection applies at any time in respect of a taxpayer, (a) then for the purpose of applying subsections (4) and (5), (i) the portion of the particular amount, at that time, referred to in paragraph (6)(a) that is equal to the lesser of the following amounts is deemed to be an amount outstanding as or on account of a debt or other obligation to pay an amount to the particular non-resident person referred to in subparagraph (6)(c)(i) or (ii), as the case may be, and not to the intermediary: (A) the amount outstanding as or on account of the intermediary debt or the fair market value of the particular property referred to in subparagraph (6)(c)(ii), as the case may be, and (B) the proportion of the particular amount that the amount outstanding or the fair market value, as the case may be, is of the total of all amounts each of which is (I) an amount outstanding as or on account of an intermediary debt in respect of the particular debt or other obligation, owed to the particular nonresident or any other non-resident person that is, in respect of the taxpayer, described in the definition “outstanding debts to specified nonresidents” in subsection (5), or (II) the fair market value of a particular property referred to in subparagraph (6)(c)(ii) in respect of the particular debt or other obligation, and (ii) the portion of the interest paid or payable by the taxpayer, in respect of a period throughout which subparagraph (a)(i) applies, on the particular debt or other obligation referred to in paragraph 2013-2014 Loi n° 2 sur le plan d’act (6)(a) that is equal to the amount determined by the following formula is deemed to be paid or payable by the taxpayer to the particular non-resident, and not to the intermediary, as interest for the period on the amount deemed by subparagraph (a)(i) to be outstanding to the particular nonresident: A × B/C where A is the interest paid or payable, B is the average of all amounts each of which is an amount that is deemed by subparagraph (a)(i) to be outstanding to the particular non-resident at a time during the period, and C is the average of all amounts each of which is the particular amount outstanding at a time during the period; and (b) for the purposes of Part XIII and subject to subsections 214(16) and (17), interest deemed under subparagraph (a)(ii) to be paid or payable to the particular non-resident in respect of a period is, to the extent that the interest is not deductible in computing the income of the taxpayer for the year because of subsection 18(4), deemed to be paid or payable by the taxpayer to the particular nonresident, and not to the intermediary, in respect of the period. (5) The portion of subsection 18(7) of the Act before paragraph (a) is replaced by the following: Partnership debts and property (7) For the purposes of this subsection, paragraph (4)(a), subsections (5) to (6.1) and paragraph 12(1)(l.1), each member of a partnership at any time is deemed at that time (6) Subsections (1) and (3) to (5) apply to taxation years that begin after 2014. (7) Subsection (2) applies to taxation years that end after March 28, 2012, except that, if an election is made by a taxpayer under C. 39 Economic Action subsection 49(3) of the Jobs and Growth Act, 2012, subsection (2) does not apply to taxation years of the taxpayer that end before August 14, 2012. 7. (1) Paragraph 28(1)(g) of the Act is replaced by the following: (g) the total of all amounts each of which is an amount deducted for the year under paragraph 20(1)(a), (b) or (uu), subsection 20(16) or 24(1), section 30 or subsection 80.3(2), (4) or (4.1) in respect of the business, (2) Subsection (1) applies to the 2014 and subsequent taxation years. 8. (1) Paragraph 34.1(1)(a) of the Act is replaced by the following: (a) an individual (other than a graduated rate estate) carries on a business in a taxation year, (2) Paragraph 34.1(2)(a) of the Act is replaced by the following: (a) an individual (other than a graduated rate estate) begins carrying on a business in a taxation year and not earlier than the beginning of the first fiscal period of the business that begins in the year and ends after the end of the year (in this subsection referred to as the “particular period”), and (3) Subsections (1) and (2) apply to the 2016 and subsequent taxation years. 2013-2014 Loi n° 2 sur le plan d’act 9. (1) Subparagraph 38(a.1)(ii) of the Act is replaced by the following: (ii) the disposition is deemed by section 70 to have occurred and the property is (A) a security described in subparagraph (i), and (B) the subject of a gift to which subsection 118.1(5.1) applies and that is made by the taxpayer’s graduated rate estate to a qualified donee, or (2) Subparagraph 38(a.2)(ii) of the Act is replaced by the following: (ii) the disposition is deemed by section 70 to have occurred and the property is (A) described in subparagraph (i), and (B) the subject of a gift to which subsection 118.1(5.1) applies and that is made by the taxpayer’s graduated rate estate to a qualified donee (other than a private foundation); (3) Subsections (1) and (2) apply to the 2016 and subsequent taxation years. 10. (1) Subparagraph 39(1)(a)(i.1) of the Act is replaced by the following: (i.1) an object that the Canadian Cultural Property Export Review Board has determined meets the criteria set out in paragraphs 29(3)(b) and (c) of the Cultural Property Export and Import Act if (A) the disposition is to an institution or a public authority in Canada that was, at the time of the disposition, designated under subsection 32(2) of that Act either generally or for a specified purpose related to that object, or (B) the disposition is deemed by section 70 to have occurred and the object is the subject of a gift to which subsection 118.1(5.1) applies and that is made by the taxpayer’s graduated rate estate to an C. 39 Economic Action institution that would be described in clause (A) if the disposition were made at the time the estate makes the gift, (2) Subparagraph 39(1)(c)(vii) of the Act is replaced by the following: (vii) in the case of a share to which subparagraph (vi) applies and where the taxpayer is a trust referred to in paragraph 104(4)(a) or (a.4), the total of all amounts each of which is an amount received after 1971 or receivable at the time of the disposition by the settlor (within the meaning assigned by subsection 108(1)) or by the settlor’s spouse as a taxable dividend on the share or on any other share in respect of which it is a substituted share, and (3) Subparagraph 39(1)(c)(vii) of the Act, as enacted by subsection (2), is replaced by the following: (vii) in the case of a share to which subparagraph (vi) applies and where the taxpayer is a trust for which a day is to be, or has been, determined under paragraph 104(4)(a), or (a.4) by reference to a death or later death, as the case may be, the total of all amounts each of which is an amount received after 1971 or receivable at the time of the disposition, as a taxable dividend on the share or on any other share in respect of which it is a substituted share, by an individual whose death is that death or later death, as the case may be, or a spouse or common-law partner of the individual, and (4) Subsections (1) and (3) apply to the 2016 and subsequent taxation years. (5) Subsection (2) applies to the 2014 and 2015 taxation years. 11. (1) Subparagraph 40(1.1)(c)(ii) of the Act is replaced by the following: (ii) a share of the capital stock of a family farm or fishing corporation of the taxpayer or an interest in a family farm or fishing 2013-2014 Loi n° 2 sur le plan d’act partnership of the taxpayer (such a share or an interest having the meaning assigned by subsection 70(10)), or (2) Paragraph 40(1.1)(c) of the Act is amended by striking out “or” at the end of subparagraph (iii) and by repealing subparagraph (iv). (3) The portion of subsection 40(3.12) of the Act before paragraph (a) is replaced by the following: Deemed loss for certain partners (3.12) If a corporation, an individual (other than a trust) or a graduated rate estate (each of which is referred to in this subsection as the “taxpayer”) is a member of a partnership at the end of a fiscal period of the partnership, the taxpayer is deemed to have a loss from the disposition at that time of the member’s interest in the partnership equal to the amount that the taxpayer elects in the taxpayer’s return of income under this Part for the taxation year that includes that time, not exceeding the lesser of (4) Subsections (1) and (2) apply to dispositions and transfers that occur in the 2014 and subsequent taxation years. (5) Subsection (3) applies to the 2016 and subsequent taxation years. 12. (1) Subparagraph 69(1)(b)(ii) of the Act is replaced by the following: (ii) to any person by way of gift, or (2) Subsection (1) applies to the 2016 and subsequent taxation years. 13. (1) Paragraph 70(9)(a) of the English version of the Act is replaced by the following: (a) the property was, before the death of the taxpayer, used principally in a farming or fishing business carried on in Canada in which the taxpayer, the spouse or commonlaw partner of the taxpayer or a child or parent of the taxpayer was actively engaged on a regular and continuous basis (or, in the case of property used in the operation of a C. 39 Economic Action woodlot, was engaged to the extent required by a prescribed forest management plan in respect of that woodlot); (2) Paragraph 70(9.1)(c) of the English version of the Act is replaced by the following: (c) the property is, immediately before the beneficiary’s death, land or a depreciable property of a prescribed class of the trust that was used in a farming or fishing business carried on in Canada; (3) Paragraph 70(9.2)(a) of the Act is replaced by the following: (a) the property was, immediately before the death of the taxpayer, a share of the capital stock of a family farm or fishing corporation of the taxpayer or an interest in a family farm or fishing partnership of the taxpayer; (4) The po rtion of sub parag raph 70(9.21)(a)(ii) of the Act before clause (A) is replaced by the following: (ii) where the property is, immediately before the death of the taxpayer, a share of the capital stock of a family farm or fishing corporation of the taxpayer, (5) The po rtion of sub parag raph 70(9.21)(b)(ii) of the Act before clause (A) is replaced by the following: (ii) subject to subparagraph (iii), where the property is, immediately before the taxpayer’s death, a share of the capital stock of a family farm or fishing corporation of the taxpayer or an interest in a family farm or fishing partnership of the taxpayer, (6) Paragraph 70(9.3)(a) of the Act is replaced by the following: (a) the property (or property for which the property was substituted) was transferred to the trust by the settlor and was, immediately before that transfer, a share of the capital stock of a family farm or fishing corporation of the settlor or an interest in a family farm or fishing partnership of the settlor; 2013-2014 Loi n° 2 sur le plan d’act (7) Subparagraphs 70(9.3)(c)(i) and (ii) of the Act are replaced by the following: (i) a share of the capital stock of a Canadian corporation that would, immediately before that beneficiary’s death, be a share of the capital stock of a family farm or fishing corporation of the settlor, if the settlor owned the share at that time and paragraph (a) of the definition “share of the capital stock of a family farm or fishing corporation” in subsection (10) were read without the words “in which the individual, the individual’s spouse or common-law partner, a child of the individual or a parent of the individual was actively engaged on a regular and continuous basis (or, in the case of property used in the operation of a woodlot, was engaged to the extent required by a prescribed forest management plan in respect of that woodlot)”, or (8) Subparagraph 70(9.3)(c)(iii) of the Act is replaced by the following: (iii) a partnership interest in a partnership that carried on in Canada a farming or fishing business in which it used all or substantially all of the property; (9) The po rtion of sub parag raph 70(9.31)(a)(ii) of the Act before clause (A) is replaced by the following: (ii) where the property is, immediately before the beneficiary’s death, a share described in subparagraph (9.3)(c)(i), (10) The portion of subparagraph 70(9.31)(b)(ii) of the Act before clause (A) is replaced by the following: (ii) subject to subparagraph (iii), where the property is, immediately before the beneficiary’s death, a share described in subparagraph (9.3)(c)(i) or a partnership interest described in subparagraph (9.3)(c)(iii), (11) Subsection 70(9.8) of the Act is replaced by the following: C. 39 Leased farm or fishing property (9.8) For the purposes of subsections (9) and 14(1), paragraph 20(1)(b), subsection 73(3) and paragraph (d) of the definition “qualified farm or fishing property” in subsection 110.6(1), a property of an individual is, at a particular time, deemed to be used by the individual in a farming or fishing business carried on in Canada if, at that particular time, the property is being used, principally in the course of carrying on a farming or fishing business in Canada, by Economic Action (a) a corporation, a share of the capital stock of which is a share of the capital stock of a family farm or fishing corporation of the individual, the individual’s spouse or common-law partner, a child of the individual or a parent of the individual; or (b) a partnership, a partnership interest in which is an interest in a family farm or fishing partnership of the individual, the individual’s spouse or common-law partner, a child of the individual or a parent of the individual. (12) The definitions “interest in a family farm partnership”, “interest in a family fishing partnership”, “share of the capital stock of a family farm corporation” and “share of the capital stock of a family fishing corporation” in subsection 70(10) of the Act are repealed. (13) The definition “child” in subsection 70(10) of the Act is amended by striking out “and” at the end of paragraph (b) and by adding the following after that paragraph: (b.1) a person who was a child of the taxpayer immediately before the death of the person’s spouse or common-law partner, and (14) Subsection 70(10) of the Act is amended by adding the following in alphabetical order: 2013-2014 “interest in a family farm or fishing partnership” « participation dans une société de personnes agricole ou de pêche familiale » Loi n° 2 sur le plan d’act “interest in a family farm or fishing partnership”, of an individual at any time, means a partnership interest owned by the individual at that time if, at that time, all or substantially all of the fair market value of the property of the partnership was attributable to (a) property that has been used principally in the course of carrying on a farming or fishing business in Canada in which the individual, the individual’s spouse or common-law partner, a child of the individual or a parent of the individual was actively engaged on a regular and continuous basis (or, in the case of property used in the operation of a woodlot, was engaged to the extent required by a prescribed forest management plan in respect of that woodlot), by (i) the partnership, (ii) a corporation, a share of the capital stock of which was a share of the capital stock of a family farm or fishing corporation of the individual, the individual’s spouse or common-law partner, a child of the individual or a parent of the individual, (iii) a partnership, a partnership interest in which was an interest in a family farm or fishing partnership of the individual, the individual’s spouse or common-law partner, a child of the individual or a parent of the individual, or (iv) the individual, the individual’s spouse or common-law partner, a child of the individual or a parent of the individual, (b) shares of the capital stock or indebtedness of one or more corporations of which all or substantially all of the fair market value of the property was attributable to property described in paragraph (d), (c) partnership interests or indebtedness of one or more partnerships of which all or substantially all of the fair market value of the property was attributable to property described in paragraph (d), or (d) properties described in any of paragraphs (a) to (c); C. 39 “share of the capital stock of a family farm or fishing corporation” « action du capital-actions d’une société agricole ou de pêche familiale » “share of the capital stock of a family farm or fishing corporation”, of an individual at any time, means a share of the capital stock of a corporation owned by the individual at that time if, at that time, all or substantially all of the fair market value of the property owned by the corporation was attributable to Economic Action (a) property that has been used principally in the course of carrying on a farming or fishing business in Canada in which the individual, the individual’s spouse or common-law partner, a child of the individual or a parent of the individual was actively engaged on a regular and continuous basis (or, in the case of property used in the operation of a woodlot, was engaged to the extent required by a prescribed forest management plan in respect of that woodlot), by (i) the corporation, (ii) a corporation, a share of the capital stock of which was a share of the capital stock of a family farm or fishing corporation of the individual, the individual’s spouse or common-law partner, a child of the individual or a parent of the individual, (iii) a corporation controlled by a corporation described in subparagraph (i) or (ii), (iv) a partnership, a partnership interest in which was an interest in a family farm or fishing partnership of the individual, the individual’s spouse or common-law partner, a child of the individual or a parent of the individual, or (v) the individual, the individual’s spouse or common-law partner, a child of the individual or a parent of the individual, (b) shares of the capital stock or indebtedness of one or more corporations of which all or substantially all of the fair market value of the property was attributable to property described in paragraph (d), (c) partnership interests or indebtedness of one or more partnerships of which all or substantially all of the fair market value of the property was attributable to property described in paragraph (d), or 2013-2014 Loi n° 2 sur le plan d’act (d) properties described in any of paragraphs (a) to (c). (15) Subsection 70(12) of the Act is replaced by the following: Value of NISA (12) For the purpose of the definition “share of the capital stock of a family farm or fishing corporation” in subsection (10), the fair market value of a net income stabilization account is deemed to be nil. (16) Subsections (1) to (10) and (12) to (15) are deemed to have come into force on January 1, 2014. (17) Subsection (11) applies to dispositions and transfers that occur in the 2014 and subsequent taxation years. 14. (1) Paragraph 73(3)(a) of the English version of the Act is replaced by the following: (a) the property was, before the transfer, land in Canada or depreciable property in Canada of a prescribed class, of the taxpayer, or any eligible capital property in respect of a farming or fishing business carried on in Canada by the taxpayer; (2) Paragraph 73(3)(c) of the English version of the Act is replaced by the following: (c) the property has been used principally in a farming or fishing business in which the taxpayer, the taxpayer’s spouse or commonlaw partner, a child of the taxpayer or a parent of the taxpayer was actively engaged on a regular and continuous basis (or, in the case of property used in the operation of a woodlot, was engaged to the extent required by a prescribed forest management plan in respect of that woodlot). (3) Paragraph 73(4)(b) of the Act is replaced by the following: C. 39 Economic Action (b) the property was, immediately before the transfer, a share of the capital stock of a family farm or fishing corporation of the taxpayer or an interest in a family farm or fishing partnership of the taxpayer (as defined in subsection 70(10)). (4) The portion of paragraph 73(4.1)(a) of the Act before subparagraph (i) is replaced by the following: (a) subject to paragraph (c), where the property was, immediately before the transfer, a share of the capital stock of a family farm or fishing corporation of the taxpayer or an interest in a family farm or fishing partnership of the taxpayer, the taxpayer is deemed to have disposed of the property at the time of the transfer for proceeds of disposition equal to, (5) Paragraph 73(4.1)(b) of the Act is replaced by the following: (b) subject to paragraph (c), where the property is, immediately before the transfer, a share of the capital stock of a family farm or fishing corporation of the taxpayer or an interest in a family farm or fishing partnership of the taxpayer, the child is deemed to have acquired the property for an amount equal to the taxpayer’s proceeds of disposition in respect of the disposition of the property determined under paragraph (a); (6) The portion of paragraph 73(4.1)(c) of the Act before subparagraph (i) is replaced by the following: (c) where the property is, immediately before the transfer, an interest in a family farm or fishing partnership of the taxpayer (other than a partnership interest to which subsection 100(3) applies), the taxpayer receives no consideration in respect of the transfer of the property and the taxpayer elects, in the taxpayer’s return of income under this Part for the taxation year which includes the time of the transfer, to have this paragraph apply in respect of the transfer of the property, 2013-2014 Loi n° 2 sur le plan d’act (7) Subsections (1) to (6) apply to transfers that occur in the 2014 and subsequent taxation years. 15. (1) Subsection 80.03(8) of the Act is replaced by the following: Lifetime capital gains exemption (8) If, as a consequence of the disposition at any time by an individual of a property that is a qualified farm or fishing property of the individual or a qualified small business corporation share of the individual (as defined in subsection 110.6(1)), the individual is deemed by subsection (2) to have a capital gain at that time from the disposition of another property, for the purposes of sections 3, 74.3 and 111, as they apply for the purposes of section 110.6, the other property is deemed to be a qualified farm or fishing property of the individual or a qualified small business corporation share of the individual, as the case may be. (2) Subsection (1) applies to dispositions that occur in the 2014 and subsequent taxation years. 16. (1) Clause 80.04(6)(a)(ii)(B) of the Act is replaced by the following: (B) if the debtor is an individual (other than a trust) or a graduated rate estate, the day that is one year after the taxpayer’s filing-due date for the year; (2) Subsection (1) applies to the 2016 and subsequent taxation years. 17. (1) The definition “breeding animals” in subsection 80.3(1) of the Act is replaced by the following: “breeding animals” « animaux reproducteurs » “breeding animals” means deer, elk and other similar grazing ungulates, bovine cattle, bison, goats, sheep and horses that are over 12 months of age and are kept for breeding; (2) Subsection 80.3(1) of the Act is amended by adding the following in alphabetical order: C. 39 “breeding bees” « abeilles reproductrices » “breeding bees” means bees that are not used principally to pollinate plants in greenhouses and larvae of those bees; “breeding bee stock” « stock d’abeilles reproductrices » “breeding bee stock”, of a taxpayer at any time, means a reasonable estimate of the quantity of a taxpayer’s breeding bees held at that time in the course of carrying on a farming business using a unit of measurement that is accepted as an industry standard; Economic Action (3) Section 80.3 of the Act is amended by adding the following after subsection (4): Income deferral (4.1) If in a taxation year a taxpayer carries on a farming business in a region that is at any time in the year a prescribed drought region or a prescribed region of flood or excessive moisture and the taxpayer’s breeding bee stock at the end of the year in respect of the business does not exceed 85% of the taxpayer’s breeding bee stock at the beginning of the year in respect of the business, there may be deducted in computing the taxpayer’s income from the business for the year the amount that the taxpayer claims, not exceeding the amount, if any, determined by the formula (A – B) × C where A is the amount by which (a) the total of all amounts included in computing the taxpayer’s income from the business for the year in respect of the sale of breeding bees in the year exceeds (b) the total of all amounts deducted under paragraph 20(1)(n) in computing the taxpayer’s income from the business for the year in respect of an amount referred to in paragraph (a); B is the total of all amounts deducted in computing the taxpayer’s income from the business for the year in respect of the acquisition of breeding bees; and C is 2013-2014 Loi n° 2 sur le plan d’act (a) 30% if the taxpayer’s breeding bee stock in respect of the business at the end of the year exceeds 70% of the taxpayer’s breeding bee stock in respect of the business at the beginning of the year, and (b) 90% if the taxpayer’s breeding bee stock in respect of the business at the end of the year does not exceed 70% of the taxpayer’s breeding bee stock in respect of the business at the beginning of the year. (4) The portion of subsection 80.3(5) of the Act before paragraph (b) is replaced by the following: Inclusion of deferred amount (5) An amount deducted under subsection (4) or (4.1) in computing the income of a taxpayer for a particular taxation year from a farming business carried on in a region prescribed under those subsections may, to the extent that the taxpayer so elects, be included in computing the taxpayer’s income from the business for a taxation year ending after the particular taxation year, and is, except to the extent that the amount has been included under this subsection in computing the taxpayer’s income from the business for a preceding taxation year after the particular year, deemed to be income of the taxpayer from the business for the taxation year of the taxpayer that is the earliest of (a) the first taxation year beginning after the end of the period or series of continuous periods, as the case may be, for which the region is prescribed under those subsections, (5) The portion of subsection 80.3(6) of the Act before paragraph (a) is replaced by the following: Subsections (2), (4) and (4.1) not applicable (6) Subsections (2), (4) and (4.1) do not apply to a taxpayer in respect of a farming business for a taxation year (6) Section 80.3 of the Act is amended by adding the following after subsection (6): C. 39 Measuring breeding bee stock (7) In applying subsection (4.1) in respect of a taxation year, the unit of measurement used for estimating the quantity of a taxpayer’s breeding bee stock held in the course of carrying on a farming business at the end of the year is to be the same as that used for the beginning of the year. Economic Action (7) Subsections (1) to (6) apply to the 2014 and subsequent taxation years. 18. (1) Paragraph 81(1)(c) of the Act is replaced by the following: Ship or aircraft of non-residents (c) the income for the year of a non-resident person earned in Canada from international shipping or from the operation of aircraft in international traffic, if the country in which the person is resident grants substantially similar relief for the year to persons resident in Canada; (2) Subsection (1) applies to taxation years that begin after July 12, 2013. 19. (1) Section 87 of the Act is amended by adding the following after subsection (8.2): Anti-avoidance (8.3) Subsection (8) does not apply in respect of a taxpayer’s shares of the capital stock of a predecessor foreign corporation that are exchanged for or become, on a foreign merger, shares of the capital stock of the new foreign corporation or the foreign parent corporation, if (a) the new foreign corporation is, at the time that is immediately after the foreign merger, a foreign affiliate of the taxpayer; (b) shares of the capital stock of the new foreign corporation are, at that time, excluded property (as defined in subsection 95(1)) of another foreign affiliate of the taxpayer; and (c) the foreign merger is part of a transaction or event or a series of transactions or events that includes a disposition of shares of the capital stock of the new foreign corporation, or property substituted for the shares, to (i) a person (other than a foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest (within 2013-2014 Loi n° 2 sur le plan d’act the meaning assigned by paragraph 95(2)(m)) at the time of the transaction or event or throughout the series, as the case may be) with whom the taxpayer was dealing at arm’s length immediately after the transaction, event or series, or (ii) a partnership a member of which is, immediately after the transaction, event or series, a person described in subparagraph (i). (2) Subsection (1) applies to foreign mergers that occur after July 12, 2013. 20. (1) Subsection 90(8) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) subject to subsection (8.1), an upstream deposit owing to an eligible bank affiliate. (2) Section 90 of the Act is amended by adding the following after subsection (8): Upstream deposit — eligible bank affiliate (8.1) For the purposes of this section, if a taxpayer is an eligible Canadian bank and an eligible bank affiliate of the taxpayer is owed, at any time in a particular taxation year of the affiliate or the immediately preceding taxation year, an upstream deposit, (a) the affiliate is deemed to make a loan to the taxpayer immediately before the end of the particular year equal to the amount determined by the following formula, where all amounts referred to in the formula are to be determined using Canadian currency: A–B–C where C. 39 Economic Action A is 90% of the average of all amounts each of which is, in respect of a calendar month that ends in the particular year, the greatest total amount at any time in the month of the upstream deposits owing to the affiliate, B is the lesser of (i) the amount, if any, by which the affiliate’s excess liquidity for the particular year exceeds the average of all amounts each of which is, in respect of a calendar month that ends in the particular year, the greatest total amount at any time in the month of eligible Canadian indebtedness owing to the affiliate, and (ii) the amount determined for A, and C is the amount, if any, by which the amount determined for A for the immediately preceding year exceeds the amount determined for B for the immediately preceding year; and (b) if the formula in paragraph (a) would, in the absence of section 257, result in a negative amount for the particular year, (i) the taxpayer is deemed to repay immediately before the end of the particular year — in an amount equal to the absolute value of the negative amount and in the order in which they arose — loans made by the affiliate under paragraph (a) in a prior taxation year and not previously repaid, and (ii) the repayment is deemed to not be part of a series of loans or other transactions and repayments. (3) Subsection 90(15) of the Act is amended by adding the following in alphabetical order: “eligible bank affiliate” « filiale bancaire admissible » “eligible bank affiliate” has the same meaning as in subsection 95(2.43). 2013-2014 “eligible Canadian bank” « banque canadienne admissible » “eligible Canadian indebtedness” « dettes canadiennes admissibles » “excess liquidity” « liquidités excédentaires » “upstream deposit” « dépôt en amont » Loi n° 2 sur le plan d’act “eligible Canadian bank” has the same meaning as in subsection 95(2.43). “eligible Canadian indebtedness” has the same meaning as in subsection 95(2.43). “excess liquidity” has the same meaning as in subsection 95(2.43). “upstream deposit” has the same meaning as in subsection 95(2.43). (4) Subsections (1) to (3) apply in respect of taxation years of a foreign affiliate of a taxpayer that begin after February 27, 2014. 21. (1) The portion of subsection 93.1(1) of the Act before paragraph (a) is replaced by the following: Shares held by partnership 93.1 (1) For the purpose of determining whether a non-resident corporation is a foreign affiliate of a corporation resident in Canada for the purposes of subsections (2) and 20(12), sections 93 and 113, paragraph 128.1(1)(d), (and any regulations made for the purposes of those provisions), section 95 (to the extent that it is applied for the purposes of those provisions), subsection 95(2.2) and section 126, if, based on the assumptions contained in paragraph 96(1)(c), at any time shares of a class of the capital stock of a corporation are owned by a partnership or are deemed under this subsection to be owned by a partnership, then each member of the partnership is deemed to own at that time the number of those shares that is equal to the proportion of all those shares that (2) The portion of subsection 93.1(1) of the Act before paragraph (a), as enacted by subsection (1), is replaced by the following: Shares held by partnership 93.1 (1) For the purpose of determining whether a non-resident corporation is a foreign affiliate of a corporation resident in Canada for C. 39 Economic Action the purposes of subsections (2), 20(12) and 39(2.1), sections 90, 93 and 113, paragraph 128.1(1)(d), (and any regulations made for the purposes of those provisions), section 95 (to the extent that it is applied for the purposes of those provisions), paragraph 95(2)(g.04), subsection 95(2.2) and section 126, if, based on the assumptions contained in paragraph 96(1)(c), at any time shares of a class of the capital stock of a corporation are owned by a partnership or are deemed under this subsection to be owned by a partnership, then each member of the partnership is deemed to own at that time the number of those shares that is equal to the proportion of all those shares that (3) The portion of subsection 93.1(1) of the Act before paragraph (a), as enacted by subsection (2), is replaced by the following: Shares held by partnership 93.1 (1) For the purpose of determining whether a non-resident corporation is a foreign affiliate of a corporation resident in Canada for the purposes of subsections (2), 20(12) and 39(2.1), sections 90, 93 and 113, paragraphs 128.1(1)(c.3) and (d), section 212.3 and subsection 219.1(2), (and any regulations made for the purposes of those provisions), section 95 (to the extent that it is applied for the purposes of those provisions), paragraph 95(2)(g.04), subsection 95(2.2) and section 126, if, based on the assumptions contained in paragraph 96(1)(c), at any time shares of a class of the capital stock of a corporation are owned by a partnership or are deemed under this subsection to be owned by a partnership, then each member of the partnership is deemed to own at that time the number of those shares that is equal to the proportion of all those shares that (4) The portion of subsection 93.1(1) of the Act before paragraph (a), as enacted by subsection (3), is replaced by the following: Shares held by partnership 93.1 (1) For the purpose of determining whether a non-resident corporation is a foreign affiliate of a corporation resident in Canada for the purposes of a specified provision, if, based on the assumptions contained in paragraph 96(1)(c), at any time shares of a class of the 2013-2014 Loi n° 2 sur le plan d’act capital stock of a corporation are owned by a partnership or are deemed under this subsection to be owned by a partnership, then each member of the partnership is deemed to own at that time the number of those shares that is equal to the proportion of all those shares that (5) Section 93.1 of the Act is amended by adding the following after subsection (1): Specified provisions for subsection (1) (1.1) For the purposes of subsection (1), the specified provisions are (a) subsections (2), (5), 20(12) and 39(2.1), sections 90, 93, 93.3 and 113, paragraphs 128.1(1)(c.3) and (d), section 212.3, subsection 219.1(2) and section 233.4; (b) section 95 to the extent that section is applied for the purposes of the provisions referred to in paragraph (a); (c) any regulations made for the purposes of the provisions referred to in paragraph (a); and (d) paragraph 95(2)(g.04), subsection 95(2.2) and section 126. (6) Paragraph 93.1(2)(a) of the Act is replaced by the following: (a) for the purposes of sections 93 and 113 and any regulations made for the purposes of those sections, each member of the partnership (other than another partnership) is deemed to have received the proportion of the partnership dividend that (i) the fair market value of the member’s interest held, directly or indirectly through one or more other partnerships, in the partnership at that time is of (ii) the fair market value of all the interests in the partnership held directly by members of the partnership at that time; (7) Paragraph 93.1(3)(c) of the Act is replaced by the following: C. 39 Economic Action (c) subsections 39(2.1), 40(3.6) and 87(8.3). (8) Section 93.1 of the Act is amended by adding the following after subsection (3): Partnership deemed to be corporation (4) For the purpose of applying clause 95(2)(a)(ii)(D) in respect of an amount paid or payable by a partnership to a foreign affiliate, of a taxpayer, that is a member of the partnership or to another foreign affiliate of the taxpayer, (a) if, at any time, all the members (in this subsection referred to as “member affiliates”) of the partnership are foreign affiliates of the taxpayer, (i) the partnership is deemed to be, at that time in respect of the taxpayer and the member affiliates, a non-resident corporation without share capital, and (ii) all the membership interests in the partnership are deemed to be, at that time, equity interests in the corporation held by the member affiliates; and (b) if, at any time, all the member affiliates are resident in a particular country and the partnership does not carry on business outside the particular country, the partnership is deemed to be, at that time, resident in the particular country. Computing FAPI in respect of partnership (5) For the purpose of applying a relevant provision in respect of a foreign affiliate of a taxpayer resident in Canada, if at any time the taxpayer is a partnership of which a particular corporation resident in Canada, or a foreign affiliate of the particular corporation, is a member and if, based on the relevant assumptions, the particular corporation and the taxpayer would be related, then (a) a non-resident corporation that is, at that time, a foreign affiliate of the particular corporation is deemed to be, at that time, a foreign affiliate of the taxpayer; and 2013-2014 Loi n° 2 sur le plan d’act (b) the taxpayer is deemed to have, at that time, a qualifying interest in respect of that foreign affiliate if the particular corporation has, at that time, a qualifying interest in respect of the non-resident corporation. Relevant provisions and assumptions (6) For the purposes of subsection (5), (a) the relevant provisions are (i) paragraph (b) of the description of A in the definition “foreign accrual property income” in subsection 95(1), (ii) in determining whether a property of a foreign affiliate of a taxpayer is excluded property of the affiliate, the description of B in the definition “foreign accrual property income” in subsection 95(1), (iii) paragraphs 95(2)(a) and (g), and (iv) subsections 95(2.2) and (2.21); and (b) the relevant assumptions are that (i) the partnership is a non-resident corporation having capital stock of a single class divided into 100 issued shares that each have full voting rights, and (ii) each member of the partnership (other than another partnership) owns, at any time, the proportion of the issued shares of that class that (A) the fair market value of the member’s interest held, directly or indirectly through one or more partnerships, in the partnership at that time is of (B) the fair market value of all the interests in the partnership held directly by members of the partnership at that time. C. 39 Economic Action (9) Subsection (1) applies to taxation years of a foreign affiliate of a taxpayer that end after 1999. (10) Subsection (2) is deemed to have come into force on August 20, 2011. (11) Subsection (3) is deemed to have come into force on March 29, 2012. (12) Subsections (4) and (5) are deemed to have come into force on July 12, 2013. However, if a taxpayer elects under subsection (15), then in respect of the taxpayer, subsections (4) and (5) are deemed to have come into force on January 1, 2010 and subsection 93.1(1.1) of the Act, as enacted by subsection (5), is to be read (a) in respect of any time that is after 2009 and before August 20, 2011 as follows: (1.1) For the purposes of subsection (1), the specified provisions are (a) subsections (2), (5) and 20(12), sections 93 and 113 and paragraph 128.1(1)(d); (b) section 95 to the extent that section is applied for the purposes of the provisions referred to in paragraph (a); (c) any regulations made for the purposes of the provisions referred to in paragraph (a); and (d) subsection 95(2.2) and section 126. (b) in respect of any time that is after August 19, 2011 and before March 29, 2012 as follows: (1.1) For the purposes of subsection (1), the specified provisions are (a) subsections (2), (5), 20(12) and 39(2.1), sections 90, 93 and 113 and paragraph 128.1(1)(d); (b) section 95 to the extent that section is applied for the purposes of the provisions referred to in paragraph (a); (c) any regulations made for the purposes of the provisions referred to in paragraph (a); and 2013-2014 Loi n° 2 sur le plan d’act (d) paragraph 95(2)(g.04), subsection 95(2.2) and section 126. (c) in respect of any time that is after March 28, 2012 and before July 12, 2013 as follows: (1.1) For the purposes of subsection (1), the specified provisions are (a) subsections (2), (5), 20(12) and 39(2.1), sections 90, 93 and 113, paragraphs 128.1(1)(c.3) and (d), section 212.3 and subsection 219.1(2); (b) section 95 to the extent that section is applied for the purposes of the provisions referred to in paragraph (a); (c) any regulations made for the purposes of the provisions referred to in paragraph (a); and (d) paragraph 95(2)(g.04), subsection 95(2.2) and section 126. (13) Subsection (6) applies to dividends received after November 1999. (14) Subsection (7) and subsection 93.1(4) of the Act, as enacted by subsection (8), apply in respect of taxation years of a foreign affiliate of a taxpayer that end after July 12, 2013. (15) Subsections 93.1(5) and (6) of the Act, as enacted by subsection (8), apply in respect of taxation years of foreign affiliates of a taxpayer that end after July 12, 2013. However, if the taxpayer elects in writing under this subsection in respect of all its foreign affiliates and files the election with the Minister of National Revenue on or before the day that is the later of the day that an information return referred to in subsection 229(1) of the Income Tax Regulations is required (or would be required if the taxpayer were a Canadian partnership), pursuant to subsections 229(5) and (6) of the Income Tax Regulations, to be filed in respect of the fiscal period of the taxpayer that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives C. 39 Economic Action royal assent, then subsections 93.1(5) and (6) of the Act, as enacted by subsection (8), are deemed to have come into force on January 1, 2010. 22. (1) The Act is amended by adding the following after section 93.1: Definitions 93.2 (1) The definitions in this subsection apply in this section. “equity interest” « participation » “equity interest”, in a non-resident corporation without share capital, means any right, whether absolute or contingent, conferred by the nonresident corporation to receive, either immediately or in the future, an amount that can reasonably be regarded as all or any part of the capital, revenue or income of the non-resident corporation, but does not include a right as creditor. “non-resident corporation without share capital” « société nonrésidente sans capital-actions » Non-resident corporation without share capital “non-resident corporation without share capital” means a non-resident corporation that, determined without reference to this section, does not have capital divided into shares. (2) For the purposes of this Act, (a) equity interests in a non-resident corporation without share capital that have identical rights and obligations, determined without reference to proportionate differences in all of those rights and obligations, are deemed to be shares of a separate class of the capital stock of the corporation; (b) the corporation is deemed to have 100 issued and outstanding shares of each class of its capital stock; (c) each person or partnership that holds, at any time, an equity interest in a particular class of the capital stock of the corporation is deemed to own, at that time, that number of shares of the particular class that is equal to the proportion of 100 that (i) the fair market value, at that time, of all the equity interests of the particular class held by the person or partnership 2013-2014 Loi n° 2 sur le plan d’act is of (ii) the fair market value, at that time, of all the equity interests of the particular class; and (d) shares of a particular class of the capital stock of the corporation are deemed to have rights and obligations that are the same as those of the corresponding equity interests. Non-resident corporation without share capital (3) For the purposes of section 51, subsection 85.1(3), section 86 and paragraph 95(2)(c), (a) subject to paragraph (b), if at any time a taxpayer resident in Canada or a foreign affiliate of the taxpayer (in this subsection referred to as the “vendor”) disposes of capital property that is shares of the capital stock of a foreign affiliate of the taxpayer, or a debt obligation owing to the taxpayer by the affiliate, to — or exchanges the shares or debt for shares of the capital stock of — a nonresident corporation without share capital, that is immediately after that time a foreign affiliate of the taxpayer, in a manner that increases the fair market value of a class of shares of the capital stock of the non-resident corporation, the non-resident corporation is deemed to have issued, and the vendor is deemed to have received, new shares of the class as consideration in respect of the disposition or exchange; and (b) if the taxpayer elects under this paragraph and files the election in writing with the Minister on or before its filing-due date for the taxation year that includes the day on which the disposition or exchange occurs, paragraph (a) does not apply to the disposition or exchange. C. 39 Definition of “Australian trust” 93.3 (1) In this section, “Australian trust”, at any time, means a trust in respect of which the following apply at that time: Economic Action (a) in the absence of subsection (3), the trust would be described in paragraph (h) of the definition “exempt foreign trust” in subsection 94(1); (b) the trust is resident in Australia; (c) the interest of each beneficiary under the trust is described by reference to units of the trust; and (d) the liability of each beneficiary under the trust is limited by the operation of any law governing the trust. Conditions for subsection (3) (2) Subsection (3) applies at any time to a taxpayer resident in Canada in respect of a trust if (a) a non-resident corporation is at that time beneficially interested in the trust; (b) the non-resident corporation is at that time a foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest; (c) the trust is at that time an Australian trust; (d) the total fair market value at that time of all fixed interests (in this section as defined in subsection 94(1)) of a class in the trust held by the non-resident corporation, or persons or partnerships that do not deal at arm’s length with the non-resident corporation, is at least 10% of the total fair market value at that time of all fixed interests of the class; and (e) unless the non-resident corporation first acquires a beneficial interest in the trust at that time, immediately before that time (referred to in this paragraph as the “preceding time”) subsection (3) applied (i) to the taxpayer in respect of the trust, or (ii) to a corporation resident in Canada, that at the preceding time did not deal at arm’s length with the taxpayer, in respect of the trust. 2013-2014 Australian trusts Loi n° 2 sur le plan d’act (3) If this subsection applies at any time to a taxpayer resident in Canada in respect of a trust, the following rules apply at that time for the specified purposes: (a) the trust is deemed to be a non-resident corporation that is resident in Australia and not to be a trust; (b) each particular class of fixed interests in the trust is deemed to be a separate class of 100 issued shares, of the capital stock of the non-resident corporation, that have the same attributes as the interests of the particular class; (c) each beneficiary under the trust is deemed to hold the number of shares of each separate class described in paragraph (b) equal to the proportion of 100 that the fair market value at that time of that beneficiary’s fixed interests in the corresponding particular class of fixed interests in the trust is of the fair market value at that time of all fixed interests in the particular class; (d) the non-resident corporation is deemed to be controlled by the taxpayer resident in Canada — a foreign affiliate of which is referred to in paragraph (2)(b) and is beneficially interested in the trust — that has the greatest equity percentage in the nonresident corporation; (e) a particular foreign affiliate of the taxpayer in which the taxpayer has a direct equity percentage (as defined in subsection 95(4)) at a particular time, and that is not a controlled foreign affiliate of the taxpayer at that time, is deemed to be a controlled foreign affiliate of the taxpayer at that time if, at that time, (i) the particular affiliate has an equity percentage (as defined in subsection 95(4)) in the foreign affiliate referred to in paragraph (2)(b), or (ii) the particular affiliate is the foreign affiliate referred to in paragraph (2)(b); and C. 39 Economic Action (f) section 94.2 does not apply to the taxpayer in respect of the trust. Specified purposes (4) For the purposes of subsection (3), the specified purposes are (a) the determination, in respect of an interest in an Australian trust, of the Canadian tax results (as defined in subsection 261(1)) of the taxpayer resident in Canada referred to in subsection (3) for a taxation year in respect of shares of the capital stock of a foreign affiliate of the taxpayer; (b) the filing obligations of the taxpayer under section 233.4; and (c) if the taxpayer is a corporation resident in Canada, the application of section 212.3 in respect of an investment (as defined in subsection 212.3(10)) by the taxpayer. Mergers (5) For the purposes of this section, (a) if there has been an amalgamation to which subsection 87(1) applies, the new corporation referred to in that subsection is deemed to be the same corporation as, and a continuation of, each predecessor corporation referred to in that subsection; and (b) if there has been a winding-up to which subsection 88(1) applies, the parent referred to in that subsection is deemed to be the same corporation as, and a continuation of, the subsidiary referred to in that subsection. (2) Section 93.2 of the Act, as enacted by subsection (1), applies in respect of taxation years of non-resident corporations that end after 1994 except that (a) if a taxpayer elects in writing under this subsection and files the election with the Minister of National Revenue on or before the day that is the later of the 2013-2014 Loi n° 2 sur le plan d’act taxpayer’s filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, then section 93.2 of the Act, as enacted by subsection (1), applies, in respect of the taxpayer, in respect of taxation years of non-resident corporations that end after July 12, 2013; (b) in respect of dispositions that occur before July 12, 2013, section 93.2 of the Act, as enacted by subsection (1), is to be read without reference to its subsection (3); and (c) in respect of dispositions that occur after July 11, 2013 and before October 10, 2014, the reference in paragraph 93.2(3)(b), as enacted by subsection (1), to the taxpayer’s “filing-due date” is to be read as the filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent. (3) Section 93.3 of the Act, as enacted by subsection (1), is deemed to have come into force on July 12, 2013. However, if a corporation resident in Canada and each other corporation resident in Canada that, at any time after 2005 and before July 12, 2013, was both related to the corporation and had a foreign affiliate (determined as if the reference in paragraph (b) of the definition “equity percentage” in subsection 95(4) of the Act to “any corporation” were a reference to “any corporation other than a corporation resident in Canada”) that was beneficially interested in an Australian trust (as defined in subsection 93.3(1) of the Act, as enacted by subsection (1)), jointly elect in writing under this subsection and file the election with the Minister of National Revenue on or before the day that is one year after the day on which this Act receives royal assent, then in respect of each corporation that has elected under this subsection, section 93.3 of the Act, as enacted by subsection (1), C. 39 Economic Action (a) is deemed to have come into force on January 1, 2006; and (b) before July 12, 2013 is to be read as if it contained the following after subsection (5): (6) For the purpose of determining whether a non-resident corporation is a foreign affiliate of a corporation resident in Canada for the purposes of this section, if, based on the assumptions contained in paragraph 96(1)(c), at any time shares of a class of the capital stock of a corporation are owned by a partnership or are deemed under this subsection to be owned by a partnership, then each member of the partnership is deemed to own at that time the number of those shares that is equal to the proportion of all those shares that (a) the fair market value of the member’s interest in the partnership at that time is of (b) the fair market value of all members’ interests in the partnership at that time. 23. (1) The definitions “connected contributor” and “resident contributor” in subsection 94(1) of the Act are replaced by the following: “connected contributor” « contribuant rattaché » “resident contributor” « contribuant résident » “connected contributor”, to a trust at a particular time, means a contributor to the trust at the particular time, other than a person all of whose contributions to the trust made at or before the particular time were made at a non-resident time of the person. “resident contributor”, to a trust at any time, means a person that is, at that time, resident in Canada and a contributor to the trust, but — if the trust was created before 1960 by a person who was non-resident when the trust was created — does not include an individual (other than a trust) who has not, after 1959, made a contribution to the trust. 2013-2014 Loi n° 2 sur le plan d’act (2) Paragraph 94(4)(b) of the Act is replaced by the following: (b) subsections (8.1) and (8.2), paragraph (14)(a), subsections 70(6) and 73(1), the definition “Canadian partnership” in subsection 102(1), paragraph 107.4(1)(c), the definition “qualified disability trust” in subsection 122(3) and paragraph (a) of the definition “mutual fund trust” in subsection 132(6); (3) Subparagraph 94(11)(b)(ii) of the Act is replaced by the following: (ii) would be deemed to be resident in Canada immediately before that time because of paragraph (3)(a) if this section, as it read in its application to the 2013 taxation year, were read without reference to paragraph (a) of the definition “connected contributor” in subsection (1) and paragraph (a) of the definition “resident contributor” in that subsection, (4) Subsections (1) and (3) apply to taxation years that end after February 10, 2014, except that those subsections do not apply in respect of a trust to taxation years that end before 2015 if the following conditions are satisfied: (a) no contributions are made to the trust after February 10, 2014 and before 2015; and (b) if the trust were to have a particular taxation year that ended after 2013 and before February 11, 2014, (i) the trust would be non-resident for the purpose of computing its income for the particular year, and (ii) if the definitions “connected contributor” and “resident contributor” in subsection 94(1) of the Act were read for the particular year without reference to their paragraphs (a), the trust would be resident in Canada for the purpose of computing its income for the particular year. C. 39 Economic Action (5) Subsection (2) applies to the 2016 and subsequent taxation years. 24. (1) The portion of subsection 94.2(1) of the Act before paragraph (a) is replaced by the following: Investments in non-resident commercial trusts 94.2 (1) Subsection (2) applies to a beneficiary under a trust, and to any particular person of which any such beneficiary is a controlled foreign affiliate, at any time if (2) Subsection (1) applies to taxation years that end after February 10, 2014, except that it does not apply in respect of a trust to taxation years that end before 2015 if the following conditions are satisfied: (a) no contributions are made to the trust after February 10, 2014 and before 2015; and (b) if the trust were to have a particular taxation year that ended after 2013 and before February 11, 2014, (i) the trust would be non-resident for the purpose of computing its income for the particular year, and (ii) if the definitions “connected contributor” and “resident contributor” in subsection 94(1) of the Act were read for the particular year without reference to their paragraphs (a), the trust would be resident in Canada for the purpose of computing its income for the particular year. 25. (1) The definition “foreign accrual tax” in subsection 95(1) of the Act is replaced by the following: “foreign accrual tax” « impôt étranger accumulé » “foreign accrual tax” applicable to any amount included under subsection 91(1) in computing a taxpayer’s income for a taxation year of the taxpayer in respect of a particular foreign affiliate of the taxpayer means, subject to subsection 91(4.1), (a) the portion of any income or profits tax that may reasonably be regarded as applicable to that amount and that is paid by (i) the particular affiliate, 2013-2014 Loi n° 2 sur le plan d’act (ii) another foreign affiliate (in paragraph (b) referred to as the “shareholder affiliate”) of the taxpayer where (A) the other affiliate has an equity percentage in the particular affiliate, (B) the income or profits tax is paid to a country other than Canada, and (C) the other affiliate, and not the particular affiliate, is liable for that tax under the laws of that country, or (iii) another foreign affiliate of the taxpayer in respect of a dividend received, directly or indirectly, from the particular affiliate, if that other affiliate has an equity percentage in the particular affiliate, and (b) any amount prescribed in respect of the particular affiliate or the shareholder affiliate, as the case may be, to be foreign accrual tax applicable to that amount; (2) The definition “non-qualifying country” in subsection 95(1) of the Act is replaced by the following: “non-qualifying country” « pays non admissible » “non-qualifying country”, at any time, means a country or other jurisdiction (a) with which Canada neither has a tax treaty at that time nor has, before that time, signed an agreement that will, on coming into effect, be a tax treaty, (a.1) for which, if the time is after February 2014, the Convention on Mutual Administrative Assistance in Tax Matters — concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol, or other international instrument, as ratified by Canada — is at that time not in force and does not have effect, C. 39 Economic Action (b) with which Canada does not have a comprehensive tax information exchange agreement that is in force and has effect at that time, and (c) with which Canada has, more than 60 months before that time, either (i) begun negotiations for a comprehensive tax information exchange agreement (unless that time is before 2014 and Canada was, on March 19, 2007, in the course of negotiating a comprehensive tax information exchange agreement with that jurisdiction), or (ii) sought, by written invitation, to enter into negotiations for a comprehensive tax information exchange agreement (unless that time is before 2014 and Canada was, on March 19, 2007, in the course of negotiating a comprehensive tax information exchange agreement with that jurisdiction); (3) Paragraph (a) of the description of H in the definition “foreign accrual property income” in subsection 95(1) of the Act is replaced by the following: (a) if the affiliate was a member of a partnership at the end of the fiscal period of the partnership that ended in the year and the partnership received a dividend at a particular time in that fiscal period from a corporation that would be, if the reference in subsection 93.1(1) to “corporation resident in Canada” were a reference to “taxpayer resident in Canada”, a foreign affiliate of the taxpayer for the purposes of sections 93 and 113 at that particular time, then the portion of the amount of that dividend that is included in the value determined for A in respect of the affiliate for the year and that would be, if the reference in subsection 93.1(2) to “corporation resident in Canada” were a reference to “taxpayer resident in Canada”, deemed by paragraph 93.1(2)(a) to have been received by the affiliate for the purposes of sections 93 and 113, and 2013-2014 Loi n° 2 sur le plan d’act (4) Section 95 of the Act is amended by adding the following after subsection (1): British Virgin Islands (1.1) For the purposes of paragraph (b) of the definition “non-qualifying country” in subsection (1), the British Overseas Territory of the British Virgin Islands is deemed to have a comprehensive tax information exchange agreement with Canada that is in force and has effect after 2013 and before March 11, 2014. (5) Subparagraph 95(2)(a)(i) of the Act is replaced by the following: (i) the income or loss (A) is derived by the particular foreign affiliate from activities of the particular foreign affiliate, or of a particular partnership of which the particular foreign affiliate is a member, to the extent that the activities occur while the particular affiliate is a qualifying member of the particular partnership that can reasonably be considered to be directly related to active business activities carried on in a country other than Canada by (I) another foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest throughout the year, (II) a life insurance corporation that is resident in Canada throughout the year and that is 1. the taxpayer, 2. a person who controls the taxpayer, 3. a person controlled by the taxpayer, or 4. a person controlled by a person who controls the taxpayer, C. 39 Economic Action (III) the particular foreign affiliate or a partnership of which the particular foreign affiliate is a member, to the extent that the activities occur while the particular affiliate is a qualifying member of the partnership, or (IV) a partnership of which another foreign affiliate of the taxpayer, in respect of which the taxpayer has a qualifying interest throughout the year, is a member, to the extent that the activities occur while the other affiliate is a qualifying member of the partnership, and (B) if any of subclauses (A)(I), (II) and (IV) applies, would be included in computing the amount prescribed to be the earnings or loss, from an active business carried on in a country other than Canada, of (I) that other foreign affiliate referred to in subclause (A)(I) or (IV), if the income were earned by it, or (II) the life insurance corporation referred to in subclause (A)(II), if that life insurance corporation were a foreign affiliate of the taxpayer and the income were earned by it, (6) Clause 95(2)(a)(ii)(D) of the Act is amended by adding “and” at the end of subclause (III) and by replacing subclauses (IV) and (V) with the following: (IV) in respect of each of the second affiliate and the third affiliate, for each of their taxation years (each of which is referred to in this subclause as a “relevant taxation year”) that end in the year, either 1. that affiliate is subject to income taxation in a country other than Canada in that relevant taxation year, or 2013-2014 Loi n° 2 sur le plan d’act 2. the members or shareholders of that affiliate (which, for the purposes of this sub-subclause, includes a person that has, directly or indirectly, an interest, or for civil law a right, in a share of the capital stock of, or in an equity interest in, the affiliate) at the end of that relevant taxation year are subject to income taxation in a country other than Canada on, in aggregate, all or substantially all of the income of that affiliate for that relevant taxation year in their taxation years in which that relevant taxation year ends, (7) The po rtion of sub parag raph 95(2)(a.1)(ii) of the English version of the Act before clause (A) is replaced by the following: (ii) the property was not (8) Subparagraph 95(2)(a.1)(ii) of the Act is amended by striking out “nor” at the end of clause (A), by adding “or” at the end of clause (B) and by adding the following after clause (B): (C) an indebtedness, or a lease obligation, of a person resident in Canada or in respect of a business carried on in Canada, that was purchased and sold by the affiliate on its own account, (9) The portion of paragraph 95(2)(a.1) of the Act after subparagraph (ii) and before subparagraph (iii) is replaced by the following: unless more than 90% of the gross revenue of the affiliate for the year from the sale of property is derived from the sale of such C. 39 Economic Action property (other than a property described in subparagraph (ii) the cost of which to any person is a cost referred to in subparagraph (i) or a property the income from the sale of which is not included in computing the income from a business other than an active business of the affiliate under this paragraph because of subsection (2.31)) to persons with whom the affiliate deals at arm’s length (which, for this purpose, includes a sale of property to a non-resident corporation with which the affiliate does not deal at arm’s length for sale to persons with whom the affiliate deals at arm’s length) and, where this paragraph applies to include income of the affiliate from the sale of property in the income of the affiliate from a business other than an active business, (10) Subsection 95(2) of the Act is amended by adding the following after paragraph (a.2): (a.21) for the purposes of paragraph (a.2), one or more risks insured by a foreign affiliate of a taxpayer that, if this Act were read without reference to this paragraph, would not be risks in respect of a person, property or business described in any of subparagraphs (a.2)(i) to (iii) (in this paragraph referred to as the “foreign policy pool”) are deemed to be risks in respect of a person resident in Canada if (i) the affiliate, or a person or partnership that does not deal at arm’s length with the affiliate, enters into one or more agreements or arrangements in respect of the foreign policy pool, (ii) the affiliate’s risk of loss or opportunity for gain or profit in respect of the foreign policy pool, in combination with its risk of loss or opportunity for gain or profit in respect of the agreements or arrangements, can reasonably be considered to be — or could reasonably be considered to be if the affiliate had entered into the agreements or arrangements entered into by the person or partnership — determined, in whole or in part, by reference to one or more criteria in respect of one or more 2013-2014 Loi n° 2 sur le plan d’act risks insured by another person or partnership (in this paragraph referred to as the “tracked policy pool”), which criteria are (A) the fair market value of the tracked policy pool, (B) the revenue, income, loss or cash flow from the tracked policy pool, or (C) any other similar criteria, and (iii) 10% or more of the tracked policy pool consists of risks in respect of a person, property or business described in any of subparagraphs (a.2)(i) to (iii); (a.22) if the conditions in paragraph (a.21) are satisfied in respect of a foreign affiliate of a taxpayer, or a foreign affiliate of another taxpayer if that other taxpayer does not deal at arm’s length with the taxpayer, and a particular foreign affiliate of the taxpayer, or a partnership of which the particular affiliate is a member, has entered into one or more agreements or arrangements described in that paragraph, (i) activities performed in connection with those agreements or arrangements are deemed to be a separate business, other than an active business, carried on by the particular affiliate to the extent that those activities can reasonably be considered to be performed for the purpose of obtaining the result described in subparagraph (a.21)(ii), and (ii) any income of the particular affiliate from the business (including income that pertains to or is incident to the business) is deemed to be income from a business other than an active business; (11) The portion of paragraph 95(2)(a.3) of the Act after subparagraph (ii) and before subparagraph (iii) is replaced by the following: C. 39 Economic Action unless more than 90% of the gross revenue of the affiliate derived directly or indirectly from indebtedness and lease obligations (other than excluded revenue or revenue that is not included in computing the income from a business other than an active business of the affiliate under this paragraph because of subsection (2.31)) was derived directly or indirectly from indebtedness and lease obligations of non-resident persons with whom the affiliate deals at arm’s length and, where this paragraph applies to include income of the affiliate for the year in the income of the affiliate from a business other than an active business, (12) The portion of clause 95(2)(b)(ii)(B) of the Act before subclause (I) is replaced by the following: (B) a relevant person who does not deal at arm’s length with (13) Subparagraph 95(2)(l)(iv) of the Act is amended by striking out “or” at the end of clause (B), by adding “or” at the end of clause (C) and by adding the following after clause (C): (D) a partnership each member of which is a corporation described in any of clauses (A) to (C); (14) The portion of paragraph 95(2)(n) of the Act before subparagraph (i) is replaced by the following: (n) in applying paragraphs (a) and (g), paragraph (b) of the description of A in the formula in the definition “foreign accrual property income” in subsection (1), subsections (2.2), (2.21) and 93.1(5) and paragraph (d) of the definition “exempt earnings”, and paragraph (c) of the definition “exempt loss”, in subsection 5907(1) of the Income Tax Regulations, a non-resident corporation is deemed to be, at any time, a foreign affiliate of a particular corporation resident in Canada, and a foreign affiliate of the particular corporation in respect of which the particular corporation has a qualifying interest, if at that time 2013-2014 Loi n° 2 sur le plan d’act (15) Subparagraph 95(2)(u)(i) of the Act, as it read immediately before it was repealed by subsection 70(21) of the Technical Tax Amendments Act, 2012, is replaced by the following: (i) the entity is deemed to be a member of the other partnership for the purposes of (A) subparagraph (ii), (B) applying the reference, in paragraph (a), to “a member” of a partnership, (C) paragraphs (a.1) to (b), (g.03), (j.1) to (k.1) and (o), (D) paragraphs (b) and (c) of the definition “investment business” in subsection (1), (E) the definition “taxable Canadian business” in subsection (1), and (F) subsection 93.1(2), and (16) Paragraph 95(2)(u) of the Act, as amended by subsection (15), is repealed. (17) Section 95 of the Act is amended by adding the following after subsection (2.1): Rule for definition “investment business” (2.11) A taxpayer or a foreign affiliate of the taxpayer, as the case may be, is deemed not to have established that the conditions in subparagraph (a)(i) of the definition “investment business” in subsection (1) have been satisfied throughout a period in a particular taxation year of the affiliate unless (a) throughout the period the taxpayer is (i) a particular corporation resident in Canada (A) that is a bank listed in Schedule I to the Bank Act, a trust company, a credit union, an insurance corporation or a trader or dealer in securities or commodities that is a registered securities dealer, the business activities of which are subject to the supervision of a regulating authority such as the Superintendent of Financial Institutions, a similar C. 39 Economic Action regulating authority of a province or an authority of, or approved by, a province to regulate traders or dealers in securities or commodities, and (B) that is not a corporation the fair market value of any share of the capital stock of which is determined primarily by reference to one or more of the fair market value of, any revenue, income or cash flow from, any profits or gains from the disposition of, or any other similar criteria in respect of, property the fair market value of which is less than 90% of the fair market value of all of the property of the corporation, (ii) a corporation resident in Canada (A) of which (I) the particular corporation described in subparagraph (i) is a subsidiary controlled corporation, or (II) a corporation described in this subparagraph is a subsidiary whollyowned corporation, and (B) that is not a corporation the fair market value of any share of the capital stock of which is determined primarily by reference to one or more of the fair market value of, any revenue, income or cash flow from, any profits or gains from the disposition of, or any other similar criteria in respect of, property the fair market value of which is less than 90% of the fair market value of all of the property of the corporation, (iii) a corporation resident in Canada each of the shares of the capital stock of which is owned by a corporation that is described in this subparagraph or in subparagraph (i) or (ii), or (iv) a partnership (A) each member of which is a corporation described in any of subparagraphs (i) to (iii), or another partnership described in this subparagraph, or (B) in respect of which the following conditions are satisfied: 2013-2014 Loi n° 2 sur le plan d’act (I) the partnership is a registered securities dealer, the business activities of which are subject to the supervision of a regulating authority described in clause (a)(i)(A), and (II) the share of the total income or loss of the partnership of a majorityinterest partner of the partnership that is either a corporation resident in Canada or a Canadian partnership — together with the share of each corporation resident in Canada that is affiliated with the majority-interest partner — is equal to all or substantially all of the total income or loss of the partnership; and (b) either (i) throughout the period the particular corporation described in subparagraph (a)(i) has, or is deemed for certain purposes to have, $2 billion or more of equity (A) if the particular corporation is a bank, under the Bank Act, (B) if the particular corporation is a trust company, under the Trust and Loan Companies Act, or (C) if the particular corporation is an insurance corporation, under the Insurance Companies Act, or (ii) more than 50% of the total of all amounts each of which is an amount of taxable capital employed in Canada (within the meaning assigned by Part I.3) of the taxpayer — or of a corporation resident in Canada that is affiliated with the taxpayer — for the taxation year of the taxpayer or of the affiliated corporation, as the case may be, that ends in the particular year is attributable to a business carried on in Canada, the activities of which are subject to the supervision of a regulating authority such as the Superintendent of Financial Institutions, a similar regulating authority of a province or an C. 39 Economic Action authority of, or approved by, a province to regulate traders or dealers in securities or commodities. (18) Section 95 of the Act is amended by adding the following after subsection (2.3): Application of paragraphs (2)(a.1) and (a.3) (2.31) Paragraphs (2)(a.1) and (a.3) do not apply to a controlled foreign affiliate (for the purposes of section 17) of an eligible Canadian bank (as defined in subsection (2.43)) in respect of activities carried out to earn income from a property, other than a specified property of the affiliate, if (a) the affiliate sells the property, or performs services as an agent in relation to a purchase or sale of the property, and it is reasonable to conclude that the cost to any person of the property is relevant in computing the income from (i) a business carried on by the bank or a person resident in Canada with whom the bank does not deal at arm’s length, or 2013-2014 Loi n° 2 sur le plan d’act (ii) a business carried on in Canada by a non-resident person with whom the bank does not deal at arm’s length; (b) the property has a readily available fair market value and (i) is listed on a recognized stock exchange, (ii) would be a mark-to-market property (as defined in subsection 142.2(1)) of the bank if it were owned by the bank, or (iii) is a debt obligation owing by the bank that would be a mark-to-market property (as defined in subsection 142.2(1)) of the affiliate if (A) the affiliate were the taxpayer referred to in that definition, and (B) the definition “specified debt obligation” in subsection 142.2(1) were read without reference to its paragraph (d); (c) the purchase and sale of the property by the affiliate, or services performed by the affiliate as agent in respect of the purchase or sale, are made (i) on terms and conditions that are substantially the same as the terms and conditions of similar purchases or sales of, or services performed in respect of the purchase or sale of, such property by persons dealing at arm’s length, (ii) in the course of a business (A) that regularly includes trading or dealing in securities principally with persons with whom the affiliate deals at arm’s length, and (B) that is principally carried on through a permanent establishment in a country other than Canada, and (iii) for the purpose of enabling the purchase or sale of the property by a particular person who deals at arm’s length with the affiliate and the bank; and (d) the affiliate is a foreign bank or a trader or dealer in securities and the activities of the business are regulated C. 39 Economic Action (i) under the laws of the country under whose laws the affiliate is governed and any of exists, was (unless the affiliate was continued in any jurisdiction) formed or organized, or was last continued, and under the laws of each country in which the business is carried on through a permanent establishment in that country, (ii) under the laws of the country (other than Canada) in which the business is principally carried on, or (iii) if the affiliate is related to a corporation, under the laws of the country under whose laws that related corporation is governed and any of exists, was (unless that related corporation was continued in any jurisdiction) formed or organized, or was last continued, if those regulating laws are recognized under the laws of the country in which the business is principally carried on and all those countries are members of the European Union. Definition of “specified property” (2.32) For the purposes of subsection (2.31), “specified property”, of a foreign affiliate, means a property that is owned by the affiliate for more than 10 days and that is (a) a share of the capital stock of a corporation resident in Canada; (b) a property traded on a stock exchange located in Canada and not traded on a stock exchange located in the jurisdiction in which the affiliate is resident; or (c) a debt obligation (i) of a corporation resident in Canada, (ii) of a trust or partnership, units of which are traded on a stock exchange located in Canada, or 2013-2014 Loi n° 2 sur le plan d’act (iii) of, or guaranteed by, the Government of Canada, the government of a province, an agent of a province, a municipality in Canada or a municipal or public body performing a function of government in Canada. (19) The portion of subsection 95(2.4) of the French version of the Act before subparagraph (a)(i) is replaced by the following: Application de l’alinéa (2)a.3) (2.4) L’alinéa (2)a.3) ne s’applique pas à une société étrangère affiliée d’un contribuable pour ce qui est du revenu qu’elle tire directement ou indirectement de dettes, dans la mesure où, à la fois : a) elle a tiré ce revenu dans le cours des activités d’une entreprise menée principalement avec des personnes avec lesquelles elle n’a aucun lien de dépendance et qu’elle exploite à titre de banque étrangère, de société de fiducie, de caisse de crédit, de compagnie d’assurance ou de négociateur ou courtier en valeurs mobilières ou en marchandises, dont les activités sont régies par les lois des pays ci-après, selon le cas : (20) Paragraph 95(2.4)(b) of the Act is replaced by the following: (b) all the following conditions are satisfied: (i) the income is derived by the affiliate from trading or dealing in the indebtedness (which, for this purpose, consists of income from the actual trading or dealing in the indebtedness and interest earned by the affiliate during a short term holding period on indebtedness acquired by it for the purpose of the trading or dealing) directly or indirectly with persons (in this subsection referred to as “regular customers”) that (A) deal at arm’s length with the affiliate, and C. 39 Economic Action (B) are resident, or carry on business through a permanent establishment, in a country other than Canada, (ii) the affiliate has a substantial market presence in the country, and (iii) one or more persons that deal at arm’s length with the affiliate and are resident, or carry on business through a permanent establishment, in the country (A) carry on a business (I) that competes in the country with the business of the affiliate, and (II) the activities of which are regulated under the laws of the country or, where the country is a member of the European Union, any country that is a member of the European Union, in the same manner as are the activities of the business of the affiliate, and (B) have a substantial market presence in the country, (21) Section 95 of the Act is amended by adding the following after subsection (2.42): Definitions — subsections (2.43) to (2.45) “Canadian indebtedness” « dettes canadiennes » “eligible bank affiliate” « filiale bancaire admissible » “eligible Canadian bank” « banque canadienne admissible » (2.43) The following definitions apply in this subsection and subsections (2.44) and (2.45). “Canadian indebtedness” means indebtedness (other than upstream deposits) owed by persons resident in Canada or in respect of businesses carried on in Canada. “eligible bank affiliate”, of an eligible Canadian bank at any time, means a foreign bank that, at that time, is a controlled foreign affiliate (for the purposes of section 17) of the eligible Canadian bank and is described in subparagraph (a)(i) of the definition “investment business” in subsection (1). “eligible Canadian bank” means a bank listed in Schedule I to the Bank Act. 2013-2014 “eligible Canadian indebtedness” « dettes canadiennes admissibles » “eligible currency hedge” « couverture de change admissible » Loi n° 2 sur le plan d’act “eligible Canadian indebtedness”, owing to an eligible bank affiliate of an eligible Canadian bank, means bonds, debentures, notes or similar obligations of the Government of Canada, the government of a province, an agent of a province, a municipality in Canada or a municipal or public body performing a function of government in Canada, that are owing to the affiliate, other than property in respect of which paragraph (2)(a.3) does not apply because of subsection (2.31). “eligible currency hedge”, of an eligible bank affiliate of an eligible Canadian bank, means an agreement that provides for the purchase, sale or exchange of currency and that (a) can reasonably be considered to have been made by the affiliate to reduce its risk of fluctuations in the value of currency with respect to eligible Canadian indebtedness and upstream deposits owing to the affiliate; and (b) cannot reasonably be considered to have been made by the affiliate to reduce its risk with respect to property other than eligible Canadian indebtedness and upstream deposits owing to the affiliate. “excess liquidity” « liquidités excédentaires » “excess liquidity”, of an eligible bank affiliate of an eligible Canadian bank for a taxation year of the affiliate, means the amount, if any, by which (a) the average of all amounts each of which is, in respect of a month that ends in the 12month period that begins 60 days prior to the beginning of the year — or, if the affiliate was formed after the beginning of the period, in respect of a month that ends in the year — the amount of the affiliate’s relationship deposits for the month, expressed in the affiliate’s calculating currency for the year unless the context requires otherwise, exceeds (b) the average of all amounts each of which is, in respect of a month that ends in the period — or, if the affiliate was formed after the beginning of the period, in respect of a month that ends in the year — the amount of the affiliate’s organic assets for the month, C. 39 Economic Action expressed in the affiliate’s calculating currency for the year unless the context requires otherwise. “organic assets” « actif organique » “organic assets”, of an eligible bank affiliate of an eligible Canadian bank for a month, means the total of all amounts in respect of the affiliate each of which is (a) included in the amounts reported as loans in the assets section of the consolidated monthly balance sheet accepted by the Superintendent of Financial Institutions that is filed for the month by the bank, or another corporation resident in Canada that is related to the bank at the end of the month, or (b) an amount owing to the affiliate by a person that is related to the affiliate (other than an amount described in paragraph (a)) but does not include the amount of an eligible Canadian indebtedness or upstream deposit owing to the affiliate. “qualifying indebtedness” « dettes déterminées » “qualifying indebtedness”, owing to an eligible bank affiliate of an eligible Canadian bank, means an upstream deposit owing to, or an eligible Canadian indebtedness of, the affiliate, to the extent that it can reasonably be considered that (a) the upstream deposit or the acquisition of eligible Canadian indebtedness, as the case may be, is funded by (i) property transferred or lent by a person other than the bank or a person resident in Canada that was not, at the time of the transfer or loan, dealing at arm’s length with the bank, (ii) a repayment of all or part of an upstream deposit owing to the affiliate, or (iii) the purchase of eligible Canadian indebtedness by the bank or a person resident in Canada that was not, at the time of the transfer or loan, dealing at arm’s length with the bank; and (b) the proceeds of the upstream deposit or the proceeds received by the vendor of the eligible Canadian indebtedness, as the case may be, are used for a purpose other than to fund a transfer or loan of property by the 2013-2014 Loi n° 2 sur le plan d’act bank — or another person resident in Canada that was not, at the time of the transfer or loan, dealing at arm’s length with the bank — to the affiliate or another foreign affiliate of the bank or of the other person. “relationship deposits” « dépôts apparentés » “relationship deposits”, of an eligible bank affiliate of an eligible Canadian bank for a month, means the total of all amounts included in the amounts reported as demand and notice deposits, and fixed-term deposits in the liabilities section of the consolidated monthly balance sheet accepted by the Superintendent of Financial Institutions that is filed for the month by the bank, or another corporation resident in Canada that is related to the bank at the end of the month, that are deposits (other than of a temporary nature) of the affiliate made by a person who at the end of the month (a) deals at arm’s length with the affiliate; and (b) is not resident in Canada. “total specified indebtedness” « dettes désignées totales » “total specified indebtedness”, owing to an eligible bank affiliate of an eligible Canadian bank for a taxation year of the affiliate, means the average of all amounts each of which is, in respect of a month that ends in the year, the greatest total amount at any time in the month that is the total of all amounts each of which is (a) the amount of an upstream deposit owing to the affiliate; (b) the amount of an eligible Canadian indebtedness owing to the affiliate; or (c) the positive or negative fair market value of an eligible currency hedge of the affiliate. “upstream deposit” « dépôt en amont » “upstream deposit”, owing to an eligible bank affiliate of an eligible Canadian bank, means indebtedness owing by the bank to the affiliate. C. 39 FAPI adjustment — eligible bank affiliate (2.44) If a non-resident corporation (in this subsection referred to as the “affiliate”) is, throughout a taxation year of the affiliate, an eligible bank affiliate of an eligible Canadian bank, and the bank elects in writing under this subsection, in respect of the affiliate for the year, and files the election with the Minister on or before the filing-due date of the bank for the particular taxation year of the bank in which the year ends, Economic Action (a) there is to be deducted in computing the amount determined for A in the definition “foreign accrual property income” in subsection (1) in respect of the affiliate for the year, the lesser of (i) the amount determined, without reference to this paragraph, for A in that definition in respect of the affiliate for the year, and (ii) the amount determined by the following formula, where each amount referred to in the formula is to be determined using Canadian currency: A–B–C–D where A is the total of all amounts each of which is the affiliate’s income for the year that is from a qualifying indebtedness owing to, or an eligible currency hedge of, the affiliate and that would, in the absence of this subsection, be included in computing the income of the affiliate from a business other than an active business of the affiliate, B is the total of all amounts each of which is the affiliate’s loss for the year that is from a qualifying indebtedness owing to, or an eligible currency hedge of, the affiliate and that would, in the absence of this subsection, be deducted 2013-2014 Loi n° 2 sur le plan d’act in computing the income of the affiliate from a business other than an active business of the affiliate, C is the total of all amounts each of which is the amount, if any, by which an amount included in computing the amount determined for A or B in respect of an upstream deposit exceeds the amount that would be the affiliate’s income, or is less than the amount that would be the affiliate’s loss, as the case may be, for the year from the upstream deposit if the interest received or receivable by the affiliate in respect of the upstream deposit were computed at an interest rate equal to the lesser of (A) the rate of interest in respect of the upstream deposit, and (B) the benchmark rate of interest, acceptable to the Minister, that is (I) if the upstream deposit is denominated in a qualifying currency (as defined in subsection 261(1)), the average, for the year, of a daily interbank offered rate for loans denominated in that currency with a term to maturity of three months, or (II) in any other case, the average, for the year, of a daily rate for Canadian dollar denominated bankers’ acceptances with a term to maturity of three months, and D is the amount determined by the formula E × F/G where E is the amount, if any, by which the amount determined for A exceeds the total of the amounts determined for B and C, C. 39 Economic Action F is the amount, if any, by which the total specified indebtedness owing to the affiliate for the year exceeds the affiliate’s excess liquidity for the year, and G is the total specified indebtedness owing to the affiliate for the year; and (b) there is to be included, in computing the income of the affiliate from an active business for the year, an amount equal to the proportion of the amount computed under the formula in subparagraph (a)(ii), computed as if each amount referred to in that formula were determined using the affiliate’s calculating currency, that the amount that is required to be deducted under paragraph (a) for the year is of the amount described in subparagraph (a)(ii). Investment business and excluded property (2.45) If an election is made under subsection (2.44) in respect of an eligible bank affiliate of an eligible Canadian bank for a taxation year of the affiliate, (a) for the purposes of the definition “investment business” in subsection (1), the bank, and any other person resident in Canada that does not deal at arm’s length with the bank, are deemed to deal at arm’s length with the affiliate in respect of the making of upstream deposits, and acquisitions of Canadian indebtedness from the bank or the other person, by the affiliate in the course of a business carried on by the affiliate in the year if the affiliate’s excess liquidity for the year is at least 90% of the total specified indebtedness owing to the affiliate for the year; and (b) for the purposes of paragraph (b) of the definition “excluded property” in subsection (1), (i) the fair market value of each upstream deposit and Canadian indebtedness owing to, and eligible currency hedge of, the affiliate is deemed to be nil, 2013-2014 Loi n° 2 sur le plan d’act (ii) at any particular time, the lesser of the following amounts is deemed to be the fair market value of a property of the affiliate that is excluded property at that particular time: (A) the total of all amounts each of which is the fair market value of an upstream deposit or Canadian indebtedness owing to, or an eligible currency hedge of, the affiliate, and (B) the amount, if any, by which (I) the affiliate’s relationship deposits for the calendar month that is two months prior to the particular time (or if the affiliate was formed less than two months prior to the particular time, for the calendar month that includes the particular time) exceeds (II) the amount of the affiliate’s organic assets for the calendar month that is two months prior to the particular time (or if the affiliate was formed less than two months prior to the particular time, for the calendar month that includes the particular time), and (iii) the amount, if any, by which the amount in clause (ii)(A) exceeds the amount in subparagraph (ii) is deemed to be the fair market value of a property of the eligible bank affiliate that is not excluded property at that time. (22) Paragraph (b) of the definition “excluded income” and “excluded revenue” in subsection 95(2.5) of the Act is replaced by the following: (b) derived directly or indirectly from a lease obligation of a person (other than the taxpayer or a person that does not deal at arm’s length with the taxpayer) resident in Canada relating to property used by the person in the course of carrying on a business through a permanent establishment outside Canada, C. 39 Economic Action (23) The definition “excluded income” and “excluded revenue” in subsection 95(2.5) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) included in computing the affiliate’s income or loss from an active business for the year because of subparagraph (2)(a)(ii); (24) The definition “specified deposit” in subsection 95(2.5) of the Act is replaced by the following: “specified deposit” « dépôt déterminé » “specified deposit”, of a foreign affiliate of a taxpayer, means a deposit of the affiliate made with a permanent establishment in a country other than Canada of a prescribed financial institution resident in Canada if the income from the deposit is income of the affiliate for the year that would, in the absence of paragraph (2)(a.3), be income from an active business carried on by the affiliate in a country other than Canada, other than a business the principal purpose of which is to derive income from property (including any interest, dividends, rents, royalties or similar returns, or any substitutes for any of those) or profits from the disposition of investment property. (25) Section 95 of the Act is amended by adding the following after subsection (3): Application of paragraph (2)(b) — eligible Canadian bank (3.01) Paragraph (2)(b) does not apply to a controlled foreign affiliate (for the purposes of section 17) of an eligible Canadian bank (as defined in subsection (2.43)) in respect of services performed in connection with the purchase or sale of a property described in paragraph (2.31)(b) if (a) the services have been performed by the affiliate (i) under terms and conditions that are substantially the same as the terms and conditions that would have been made between persons who deal at arm’s length with each other, (ii) in the course of a business 2013-2014 Loi n° 2 sur le plan d’act (A) that regularly includes trading or dealing in securities principally with persons with whom the affiliate deals at arm’s length, and (B) that is principally carried on through a permanent establishment in a country other than Canada, and (iii) for the purpose of enabling the acquisition or disposition of the property by a person who, at the time of the acquisition or disposition, deals at arm’s length with the affiliate and the eligible Canadian bank; and (b) the affiliate is a foreign bank or a trader or dealer in securities and the activities of the business are regulated (i) under the laws of the country under whose laws the affiliate is governed and any of exists, was (unless the affiliate was continued in any jurisdiction) formed or organized, or was last continued, and under the laws of each country in which the business is carried on through a permanent establishment in that country, (ii) under the laws of the country (other than Canada) in which the business is principally carried on, or (iii) if the affiliate is related to a corporation, under the laws of the country under whose laws that related corporation is governed and any of exists, was (unless that related corporation was continued in any jurisdiction) formed or organized, or was last continued, if those regulating laws are recognized under the laws of the country in which the business is principally carried on and all those countries are members of the European Union. (26) Section 95 of the Act is amended by adding the following after subsection (3.01): C. 39 Rules for clause (2)(b)(ii)(B) (3.02) For the purposes of clause (2)(b)(ii)(B), Economic Action (a) a relevant person is (i) a person resident in Canada, or (ii) a non-resident person if the nonresident person performs the services referred to in subparagraph (2)(b)(ii) in the course of a business (other than a treaty-protected business) carried on in Canada; and (b) any portion of a business carried on by a non-resident person that is carried on in Canada is deemed to be a business that is separate from any other portion of the business carried on by the person. (27) Section 95 of the Act is amended by adding the following after subsection (3.1): Contract manufacturing (3.2) For the purposes of clause (2)(a.1)(ii)(A), property of a particular foreign affiliate of a taxpayer is deemed to have been manufactured by the particular affiliate in a particular country if the property is (a) developed and designed by the particular affiliate in the particular country in the course of an active business carried on by the particular affiliate in the particular country; and (b) manufactured, produced or processed outside the particular country by another foreign affiliate of the taxpayer, during a period throughout which the taxpayer has a qualifying interest in the other affiliate, (i) under a contract between the particular affiliate and the other affiliate, and (ii) in accordance with specifications provided by the particular affiliate. (28) Subsection (1) applies in respect of taxation years of a foreign affiliate of a taxpayer that end after 2010. (29) Subsections (2) and (4) are deemed to have come into force on January 1, 2014. 2013-2014 Loi n° 2 sur le plan d’act (30) Subsection (3) applies in respect of taxation years of a foreign affiliate of a taxpayer that end after 2006. (31) Subsection (5) applies in respect of taxation years of a foreign affiliate of a taxpayer that begin after July 12, 2013. However, if the taxpayer elects in writing under this subsection in respect of all its foreign affiliates and files the election with the Minister of National Revenue on or before the day that is the later of the taxpayer’s filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, (a) subsection (5) applies in respect of taxation years of all foreign affiliates of the taxpayer that end after 2007; and (b) subparagraph 95(2)(a)(i) of the Act, as enacted by subsection (5), is to be read as follows in respect of taxation years of foreign affiliates of the taxpayer that end after 2007 and begin before 2009: (i) the income or loss (A) is derived by the particular foreign affiliate from activities of the particular foreign affiliate, or of a particular partnership of which the particular foreign affiliate is a member, to the extent that the activities occur while the particular affiliate is a qualifying member of the particular partnership, that can reasonably be considered to be directly related to active business activities carried on in a country other than Canada by (I) another corporation 1. that is a non-resident corporation to which the particular foreign affiliate and the taxpayer are related throughout the year, or 2. that is another foreign affiliate of the taxpayer in respect of which the taxpayer has a qualifying interest throughout the year, C. 39 Economic Action (II) a life insurance corporation that is resident in Canada throughout the year and that is 1. the taxpayer, 2. a person who controls the taxpayer, 3. a person controlled by the taxpayer, or 4. a person controlled by a person who controls the taxpayer, (III) the particular foreign affiliate or a partnership of which the particular foreign affiliate is a member, to the extent that the activities occur while the particular affiliate is a qualifying member of the partnership, or (IV) a partnership of which another foreign affiliate of the taxpayer, in respect of which the taxpayer has a qualifying interest throughout the year, is a member, to the extent that the activities occur while the other affiliate is a qualifying member of the partnership, and (B) if any of subclauses (A)(I), (II) and (IV) applies, would be included in computing the amount prescribed to be the earnings or loss, from an active business carried on in a country other than Canada, of (I) that other foreign affiliate referred to in sub-subclause (A)(I)2 or subclause (A)(IV), if the income were earned by it, or (II) the non-resident corporation referred to in sub-subclause (A)(I)1 or the life insurance corporation referred to in subclause (A)(II), if that nonresident corporation or that life insurance corporation were a foreign affiliate of the taxpayer and the income were earned by it, 2013-2014 Loi n° 2 sur le plan d’act (32) Subsection (6) applies in respect of taxation years of a foreign affiliate of a taxpayer that end after July 12, 2013. (33) Subsections (7) to (9), (11), (18) to (21), (24) and (25) apply in respect of taxation years of a foreign affiliate of a taxpayer that begin after October 2012. (34) Subsections (12) and (26) apply in respect of taxation years of a foreign affiliate of a taxpayer that begin after July 12, 2013. However, if a taxpayer elects in writing under this subsection in respect of all its foreign affiliates and files the election with the Minister of National Revenue on or before the day that is the later of the taxpayer’s filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, then subsections (12) and (26) apply in respect of taxation years of all foreign affiliates of the taxpayer that begin after February 27, 2004. (35) Subsection (10) applies to taxation years of a taxpayer that begin after February 10, 2014. (36) Subsections (13) and (17) apply to taxation years of a taxpayer that begin after 2014. (37) Subsection (14) applies in respect of taxation years of a foreign affiliate of a taxpayer that end after July 12, 2013. However, if a taxpayer elects under subsection 21(15), subsection (14) applies in respect of taxation years of all foreign affiliates of the taxpayer that end after 2010. C. 39 Economic Action (38) Subsection (15) applies in respect of taxation years of a foreign affiliate of a taxpayer that end after 1999. However, if a taxpayer has not elected under paragraph 70(29)(b) of the Technical Tax Amendments Act, 2012, then subparagraph 95(2)(u)(i) of the Act, as enacted by subsection (15), is to be read as follows in respect of taxation years of the foreign affiliate that end after 1999 and begin before December 21, 2002: (i) the entity is deemed to be a member of the other partnership for the purposes of (A) subparagraph (ii), (B) applying the reference, in paragraph (a), to “a member” of a partnership, (C) paragraphs (a.1) to (b), (g.03) and (o), (D) paragraphs (b) and (c) of the definition “investment business” in subsection (1), and (E) subsection 93.1(2), and (39) Subsection (16) applies in respect of taxation years of a foreign affiliate of a taxpayer that end after August 19, 2011. (40) Subsection (22) applies in respect of taxation years of a foreign affiliate of a taxpayer that begin after July 12, 2013. However, if a taxpayer elects in writing under this subsection in respect of all its foreign affiliates and files the election with the Minister of National Revenue on or before the day that is the later of the taxpayer’s filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, then subsection (22) applies in respect of taxation years of foreign affiliates of the taxpayer, 2013-2014 Loi n° 2 sur le plan d’act (a) if the taxpayer has elected under subsection 73(17) of the Income Tax Amendments Act, 2000, that begin after 1994; or (b) in any other case, that begin after 1999. (41) Subsection (23) applies in respect of taxation years of a foreign affiliate of a taxpayer that end after February 27, 2004. (42) Subsection (27) applies in respect of taxation years of a foreign affiliate of a taxpayer that end after 2008. 26. (1) Subsection 104(5.1) of the Act is replaced by the following: NISA Fund No. 2 (5.1) Every trust that holds an interest in a NISA Fund No. 2 that was transferred to it in circumstances to which paragraph 70(6.1)(b) applied is deemed, at the end of the day on which the spouse or common-law partner referred to in that paragraph dies, to have been paid an amount out of the fund equal to the balance at the end of that day in the fund so transferred. (2) Paragraph 104(6)(a.3) of the Act is replaced by the following: (a.3) in the case of a trust deemed by subsection 143(1) to exist in respect of a congregation that is a constituent part of a religious organization, such part of its income for the year as became payable in the year to a beneficiary; (3) Paragraph 104(6)(b) of the Act is replaced by the following: (b) in any other case, the amount that the trust claims not exceeding the amount, if any, determined by the formula A–B where A is the part of its income (determined without reference to this subsection and subsection (12)) for the year that became C. 39 Economic Action payable in the year to, or that was included under subsection 105(2) in computing the income of, a beneficiary, and B is (i) if the trust is a trust for which a day is to be determined under paragraph (4)(a) or (a.4) by reference to a death or later death, as the case may be, that has not occurred before the end of the year, the part of its income (determined without reference to this subsection and subsection (12)) for the year that became payable in the year to, or that was included under subsection 105(2) in computing the income of, a beneficiary (other than an individual whose death is that death or later death, as the case may be), and (ii) if the trust is a SIFT trust for the year, the amount, if any, by which (A) the amount determined for A for the trust for the year exceeds (B) the amount, if any, by which the amount determined for A for the trust for the year exceeds its non-portfolio earnings for the year. (4) Section 104 of the Act is amended by adding the following after subsection (7.01): Limitation — amount claimed as gift (7.02) No deduction may be made under subsection (6) in computing the income for a taxation year of an estate that arose on and as a consequence of an individual’s death in respect of a payment to the extent that the payment is a gift in respect of which an amount is deducted under section 118.1 for any taxation year in computing the individual’s tax payable under this Part. 2013-2014 Loi n° 2 sur le plan d’act (5) Section 104 of the Act is amended by adding the following after subsection (13.2): Invalid designation (13.3) Any designation made under subsection (13.1) or (13.2) by a trust in its return of income under this Part for a taxation year is invalid if the trust’s taxable income for the year, determined without reference to this subsection, is greater than nil. Death of beneficiary — spousal and similar trusts (13.4) If an individual’s death occurs on a day in a particular taxation year of a trust and the death is the death or later death, as the case may be, referred to in paragraph (4)(a), (a.1) or (a.4) in respect of the trust, (a) the particular year is deemed to end at the end of that day, a new taxation year of the trust is deemed to begin immediately after that day and, for the purpose of determining the trust’s fiscal period after the new taxation year began, the trust is deemed not to have established a fiscal period before the new taxation year began; (b) the trust’s income (determined without reference to subsections (6) and (12)) for the particular year is, notwithstanding subsection (24), deemed (i) to have become payable in the year to the individual, and (ii) not (A) to have become payable to another beneficiary, or (B) to be included under subsection 105(2) in computing the individual’s income; and (c) in respect of the particular year (i) the references in paragraphs 150(1)(c) and (a) of the definition “balance-due day” in subsection 248(1) to “year” are to be read as “calendar year in which the year ends”, and C. 39 Economic Action (ii) the reference in subsection 204(2) of the Income Tax Regulations to “end of the taxation year” is to be read as “end of the calendar year in which the taxation year ends”. (6) Subsections 104(14.01) to (14.1) of the Act are repealed. (7) The portion of subsection 104(16) of the Act before paragraph (a) is replaced by the following: SIFT deemed dividend (16) If an amount (in this subsection and section 122 referred to as the trust’s “nondeductible distributions amount” for the taxation year) is determined under subparagraph (ii) of the description of B in paragraph (6)(b) in respect of a SIFT trust for a taxation year (8) The portion of clause 104(21.2)(b)(ii)(A) of the Act before the formula is replaced by the following: (A) from a disposition of a capital property that is qualified farm or fishing property (as defined for the purpose of section 110.6) of the beneficiary equal to the amount determined by the formula (9) Subparagraph 104(21.2)(b)(ii) of the Act is amended by adding “and” before clause (B), by striking out “and” before clause (C) and by repealing clause (C). (10) The description of C in subparagraph 104(21.2)(b)(ii) of the Act is replaced by the following: C is the amount, if any, that would be determined under paragraph 3(b) for the designation year in respect of the trust’s capital gains and capital losses if the only properties referred to in that paragraph were properties that, at the time they were 2013-2014 Loi n° 2 sur le plan d’act disposed of, were qualified farm properties, qualified fishing properties or qualified farm or fishing properties of the trust, (11) The descriptions of E to I in subparagraph 104(21.2)(b)(ii) of the Act are replaced by the following: E is the total of the amounts determined for C and F for the designation year in respect of the beneficiary, and F is the amount, if any, that would be determined under paragraph 3(b) for the designation year in respect of the trust’s capital gains and capital losses if the only properties referred to in that paragraph were properties that, at the time they were disposed of, were qualified small business corporation shares of the trust, other than qualified farm property, qualified fishing property or qualified farm or fishing property, (12) Subsections 104(21.21) to (21.24) of the Act are repealed. (13) The portion of subsection 104(23) of the Act before paragraph (c) is replaced by the following: Deceased beneficiary of graduated rate estate (23) In the case of a trust that is a graduated rate estate, (14) Subsection 104(23) of the Act is amended by adding “and” at the end of paragraph (c), by striking out “and” at the end of paragraph (d) and by repealing paragraph (e). (15) The portion of subsection 104(27) of the Act before paragraph (a) is replaced by the following: Pension benefits (27) If a trust, in a taxation year in which it is resident in Canada and is the graduated rate estate of an individual, receives a superannuation or pension benefit or a benefit out of or under a foreign retirement arrangement and designates, in its return of income for the year under this Part, an amount in respect of a C. 39 Economic Action beneficiary under the trust equal to the portion (in this subsection referred to as the “beneficiary’s share”) of the benefit that (16) Subparagraph 104(27)(c)(ii) of the Act is replaced by the following: (ii) the beneficiary was a spouse or common-law partner of the individual, (17) Subparagraph 104(27)(d)(i) of the Act is replaced by the following: (i) is a single amount (as defined in subsection 147.1(1)), other than an amount that relates to an actuarial surplus, paid by a registered pension plan to the trust as a consequence of the individual’s death and the individual was, at the time of death, a spouse or common-law partner of the beneficiary, or (18) Paragraph 104(27)(e) of the Act is replaced by the following: (e) where the benefit is a single amount (as defined in subsection 147.1(1)) paid by a registered pension plan to the trust as a consequence of the individual’s death, (i) if the beneficiary was, immediately before the death, a child or grandchild of the individual who, because of mental or physical infirmity, was financially dependent on the individual for support, the beneficiary’s share of the benefit (other than any portion of it that relates to an actuarial surplus) is deemed, for the purposes of paragraph 60(l), to be an amount from a registered pension plan included in computing the beneficiary’s income for the particular year as a payment described in clause 60(l)(v)(B.01), and (ii) if the beneficiary was, at the time of the death, under 18 years of age and a child or grandchild of the individual, the 2013-2014 Loi n° 2 sur le plan d’act beneficiary’s share of the benefit (other than any portion of it that relates to an actuarial surplus) is deemed, for the purposes of paragraph 60(l), to be an amount from a registered pension plan included in computing the beneficiary’s income for the particular year as a payment described in subclause 60(l)(v)(B.1)(II). (19) Paragraphs 104(27.1)(a) and (b) of the Act are replaced by the following: (a) a trust, in a taxation year (in this subsection referred to as the “trust year”) in which it is resident in Canada and is the graduated rate estate of an individual, receives an amount from a deferred profit sharing plan as a consequence of the individual’s death, (b) the individual was an employee of an employer who participated in the plan on behalf of the individual, and (20) Paragraph 104(27.1)(e) of the Act is replaced by the following: (e) can reasonably be considered (having regard to all the circumstances including the terms and conditions of the trust arrangement) to be part of the amount that was included under subsection (13) in computing the income for a particular taxation year of a beneficiary under the trust who was, at the time of the death, the individual’s spouse or common-law partner, and (21) Subsection 104(28) of the Act is replaced by the following: Death benefit (28) If the graduated rate estate of an individual receives an amount on or after the individual’s death in recognition of the individual’s service in an office or employment, the portion of the amount that can reasonably be considered (having regard to all the circumstances including the terms and conditions of C. 39 Economic Action the trust arrangement) to be paid or payable at any time to a beneficiary under the estate is deemed (a) to be an amount received by the beneficiary at that time on or after the death in recognition of the individual’s service in an office or employment; and (b) except for purposes of this subsection, not to have been received by the estate. (22) Subsections (1) to (3), (5) to (7) and (13) to (21) apply to the 2016 and subsequent taxation years. (23) Subsection (4) applies to taxation years that end after August 28, 2014. (24) Subsections (8) to (12) apply to dispositions that occur in the 2014 and subsequent taxation years. 27. (1) Paragraph 107.4(1)(j) of the Act is replaced by the following: (j) if the contributor is an amateur athlete trust, a cemetery care trust, an employee life and health trust, an employee trust, a trust deemed by subsection 143(1) to exist in respect of a congregation that is a constituent part of a religious organization, a related segregated fund trust (within the meaning assigned by paragraph 138.1(1)(a)), a trust described in paragraph 149(1)(o.4) or a trust governed by an eligible funeral arrangement, an employees profit sharing plan, a registered disability savings plan, a registered education savings plan, a registered supplementary unemployment benefit plan or a TFSA, the particular trust is the same type of trust. (2) Subsection (1) applies to the 2016 and subsequent taxation years. 2013-2014 Loi n° 2 sur le plan d’act 28. (1) The definitions “qualified farm property”, “qualified fishing property” and “qualified small business corporation share” in subsection 108(1) of the Act are repealed. (2) Paragraph (c) of the definition “trust” in subsection 108(1) of the Act is replaced by the following: (c) a trust deemed by subsection 143(1) to exist in respect of a congregation that is a constituent part of a religious organization, (3) The portion of paragraph 108(7)(b) of the Act before subparagraph (i) is replaced by the following: (b) if all the beneficial interests in a particular trust acquired by way of the transfer, assignment or other disposition of property to the particular trust were acquired by (4) Subsection (1) applies to dispositions that occur in the 2014 and subsequent taxation years. (5) Subsections (2) and (3) apply to the 2016 and subsequent taxation years. 29. (1) The portion of paragraph 110.1(1)(a) of the Act before the formula is replaced by the following: Charitable gifts (a) the total of all amounts each of which is the eligible amount of a gift (other than a gift described in paragraph (c) or (d)) made by the corporation in the year or in any of the five preceding taxation years to a qualified donee, not exceeding the lesser of the corporation’s income for the year and the amount determined by the formula (2) Paragraph 110.1(1)(b) of the Act is repealed. (3) The po rtion of sub parag raph 110.1(1)(d)(iii) of the Act before clause (A) is replaced by the following: C. 39 Economic Action (iii) the gift was made by the corporation in the year or in any of the 10 preceding taxation years to a qualified donee that is (4) Subsections (1) and (2) apply to the 2016 and subsequent taxation years. (5) Subsection (3) applies to gifts made after February 10, 2014. 30. (1) The definitions “interest in a family farm partnership”, “interest in a family fishing partnership”, “qualified farm property”, “qualified fishing property”, “share of the capital stock of a family farm corporation” and “share of the capital stock of a family fishing corporation” in subsection 110.6(1) of the Act are repealed. (2) Paragraph (b) of the description of A in the definition “annual gains limit” in subsection 110.6(1) of the Act is replaced by the following: (b) the amount that would be determined in respect of the individual for the year under paragraph 3(b) in respect of capital gains and losses if the only properties referred to in that paragraph were properties that, at the time they were disposed of, were qualified farm properties, qualified fishing properties, qualified farm or fishing properties and qualified small business corporation shares, and (3) Subsection 110.6(1) is amended by adding the following in alphabetical order: “interest in a family farm or fishing partnership” « participation dans une société de personnes agricole ou de pêche familiale » “interest in a family farm or fishing partnership”, of an individual (other than a trust that is not a personal trust) at any time, means a partnership interest owned by the individual at that time if (a) throughout any 24-month period ending before that time, more than 50% of the fair market value of the property of the partnership was attributable to 2013-2014 Loi n° 2 sur le plan d’act (i) property that was used principally in the course of carrying on a farming or fishing business in Canada in which the individual, a beneficiary referred to in clause (C) or a spouse, common-law partner, child or parent of the individual or of a beneficiary referred to in clause (C) was actively engaged on a regular and continuous basis, by (A) the partnership, (B) the individual, (C) if the individual is a personal trust, a beneficiary of the trust, (D) a spouse, common-law partner, child or parent of the individual or of a beneficiary referred to in clause (C), (E) a corporation, a share of the capital stock of which was a share of the capital stock of a family farm or fishing corporation of the individual, a beneficiary referred to in clause (C) or a spouse, common-law partner, child or parent of the individual or of a beneficiary referred to in clause (C), or (F) a partnership, a partnership interest in which was an interest in a family farm or fishing partnership of the individual, a beneficiary referred to in clause (C) or a spouse, common-law partner, child or parent of the individual or of a beneficiary referred to in clause (C), (ii) shares of the capital stock or indebtedness of one or more corporations of which all or substantially all of the fair market value of the property was attributable to properties described in subparagraph (iv), (iii) a partnership interest in or indebtedness of one or more partnerships of which all or substantially all of the fair market value of the property was attributable to properties described in subparagraph (iv), or (iv) properties described in any of subparagraphs (i) to (iii), and C. 39 Economic Action (b) at that time, all or substantially all of the fair market value of the property of the partnership was attributable to property described in subparagraph (a)(iv); “qualified farm or fishing property” « bien agricole ou de pêche admissible » “qualified farm or fishing property”, of an individual (other than a trust that is not a personal trust) at any time, means a property that is owned at that time by the individual, the spouse or common-law partner of the individual or a partnership, an interest in which is an interest in a family farm or fishing partnership of the individual or the individual’s spouse or common-law partner and that is (a) real or immovable property or a fishing vessel that was used in the course of carrying on a farming or fishing business in Canada by, (i) the individual, (ii) if the individual is a personal trust, a beneficiary of the trust that is entitled to receive directly from the trust any income or capital of the trust, (iii) a spouse, common-law partner, child or parent of an individual referred to in subparagraph (i) or (ii), (iv) a corporation, a share of the capital stock of which is a share of the capital stock of a family farm or fishing corporation of an individual referred to in any of subparagraphs (i) to (iii), or (v) a partnership, an interest in which is an interest in a family farm or fishing partnership of an individual referred to in any of subparagraphs (i) to (iii), (b) a share of the capital stock of a family farm or fishing corporation of the individual or the individual’s spouse or common-law partner, (c) an interest in a family farm or fishing partnership of the individual or the individual’s spouse or common-law partner, or (d) an eligible capital property (which is deemed to include capital property to which paragraph 70(5.1)(b) or 73(3.1)(f) applies) used by a person or partnership referred to in any of subparagraphs (a)(i) to (v), or by a 2013-2014 Loi n° 2 sur le plan d’act personal trust from which the individual acquired the property, in the course of carrying on a farming or fishing business in Canada; “share of the capital stock of a family farm or fishing corporation” « action du capital-actions d’une société agricole ou de pêche familiale » “share of the capital stock of a family farm or fishing corporation”, of an individual (other than a trust that is not a personal trust) at any time, means a share of the capital stock of a corporation owned by the individual at that time if (a) throughout any 24-month period ending before that time, more than 50% of the fair market value of the property owned by the corporation was attributable to (i) property that was used principally in the course of carrying on a farming or fishing business in Canada in which the individual, a beneficiary referred to in clause (C) or a spouse or common-law partner, child or parent of the individual or of a beneficiary referred to in clause (C), was actively engaged on a regular and continuous basis, by (A) the corporation, (B) the individual, (C) if the individual is a personal trust, a beneficiary of the trust, (D) a spouse, common-law partner, child or parent of the individual or of a beneficiary referred to in clause (C), (E) another corporation that is related to the corporation and of which a share of the capital stock was a share of the capital stock of a family farm or fishing corporation of the individual, a beneficiary referred to in clause (C) or a spouse, common-law partner, child or parent of the individual or of a beneficiary referred to in clause (C), or (F) a partnership, an interest in which was an interest in a family farm or fishing partnership of the individual, a beneficiary referred to in clause (C) or a spouse, common-law partner, child or parent of the individual or of such a beneficiary, C. 39 Economic Action (ii) shares of the capital stock or indebtedness of one or more corporations of which all or substantially all of the fair market value of the property was attributable to property described in subparagraph (iv), (iii) a partnership interest in or indebtedness of one or more partnerships of which all or substantially all of the fair market value of the property was attributable to properties described in subparagraph (iv), or (iv) properties described in any of subparagraphs (i) to (iii), and (b) at that time, all or substantially all of the fair market value of the property owned by the corporation was attributable to property described in subparagraph (a)(iv). (4) Subsections 110.6(1.1) and (1.2) of the Act are replaced by the following: Value of NISA (1.1) For the purposes of the definitions “qualified small business corporation share” and “share of the capital stock of a family farm 2013-2014 Loi n° 2 sur le plan d’act or fishing corporation” in subsection (1), the fair market value of a net income stabilization account is deemed to be nil. (5) The portion of subsection 110.6(1.3) of the Act before paragraph (c) is replaced by the following: Farming or fishing property — conditions (1.3) For the purpose of applying the definition “qualified farm or fishing property”, in subsection (1), of an individual, at any time, a property owned at that time by the individual, the spouse or common-law partner of the individual, or a partnership, an interest in which is an interest in a family farm or fishing partnership of the individual or of the individual’s spouse or common-law partner, will not be considered to have been used in the course of carrying on a farming or fishing business in Canada, unless (a) the following apply in respect of the property or property for which the property was substituted (in this paragraph referred to as “the property”), (i) the property was owned throughout the period of at least 24 months immediately preceding that time by one or more of (A) the individual, or a spouse, common-law partner, child or parent of the individual, (B) a partnership, an interest in which is an interest in a family farm or fishing partnership of the individual or of the individual’s spouse or common-law partner, (C) if the individual is a personal trust, the individual from whom the trust acquired the property or a spouse, common-law partner, child or parent of that individual, or (D) a personal trust from which the individual or a child or parent of the individual acquired the property, and (ii) either (A) in at least two years while the property was owned by one or more persons or partnerships referred to in subparagraph (i), C. 39 Economic Action (I) the gross revenue of a person (in this subclause referred to as the “operator”) referred to in subparagraph (i) from the farming or fishing business referred to in subclause (II) for the period during which the property was owned by a person or partnership described in subparagraph (i) exceeded the income of the operator from all other sources for that period, and (II) the property was used principally in a farming or fishing business carried on in Canada in which an individual referred to in subparagraph (i), or where the individual is a personal trust, a beneficiary of the trust, was actively engaged on a regular and continuous basis, or (B) throughout a period of at least 24 months while the property was owned by one or more persons or partnerships referred to in subparagraph (i), the property was used by a corporation referred to in subparagraph (a)(iv) of the definition “qualified farm or fishing property” in subsection (1) or by a partnership referred to in subparagraph (a)(v) of that definition in a farming or fishing business in which an individual referred to in any of subparagraphs (a)(i) to (iii) of that definition was actively engaged on a regular and continuous basis; or (6) Paragraph 110.6(1.3)(c) of the Act is replaced by the following: (c) if the property or property for which the property was substituted was last acquired by the individual or partnership before June 18, 1987 or after June 17, 1987 under an agreement in writing entered into before that date, 2013-2014 Loi n° 2 sur le plan d’act (i) in the year the property was disposed of by the individual, the property was used principally in the course of carrying on the business of farming in Canada by (A) the individual, or a spouse, common-law partner, child or parent of the individual, (B) a beneficiary referred to in subparagraph (a)(ii) of the definition “qualified farm or fishing property” in subsection (1) or a spouse, common-law partner, child or parent of that beneficiary, (C) a corporation referred to in subparagraph (a)(iv) of the definition “qualified farm or fishing property” in subsection (1), (D) a partnership referred to in subparagraph (a)(v) of the definition “qualified farm or fishing property” in subsection (1), or (E) a personal trust from which the individual acquired the property, or (ii) in at least five years during which the property was owned by a person described in any of clauses (A) to (E), the property was used principally in the course of carrying on the business of farming in Canada by (A) the individual, or a spouse, common-law partner, child or parent of the individual, (B) a beneficiary referred to in subparagraph (a)(ii) of the definition “qualified farm or fishing property” in subsection (1) or a spouse, common-law partner, child or parent of that beneficiary, (C) a corporation referred to in subparagraph (a)(iv) of the definition “qualified farm or fishing property” in subsection (1), (D) a partnership referred to in subparagraph (a)(v) of the definition “qualified farm or fishing property” in subsection (1), or C. 39 Economic Action (E) a personal trust from which the individual acquired the property. (7) The portion of subsection 110.6(2) of the Act before paragraph (a) is replaced by the following: Capital gains deduction — qualified farm or fishing property (2) In computing the taxable income for a taxation year of an individual (other than a trust) who was resident in Canada throughout the year and who disposed of qualified farm or fishing property in the year or a preceding taxation year (or who disposed of before 2014 property that was qualified farm property or qualified fishing property at the time of disposition), there may be deducted such amount as the individual may claim not exceeding the least of (8) Paragraph 110.6(2)(d) of the Act is replaced by the following: (d) the amount that would be determined in respect of the individual for the year under paragraph 3(b) in respect of capital gains and capital losses if the only properties referred to in that paragraph were properties that, at the time they were disposed of, were qualified farm properties, qualified fishing properties or qualified farm or fishing properties. (9) Paragraph 110.6(2.1)(d) of the Act is replaced by the following: (d) the amount that would be determined in respect of the individual for the year under paragraph 3(b) (to the extent that that amount is not included in computing the amount determined under paragraph (2)(d) in respect of the individual) in respect of capital gains and capital losses if the only properties referred to in paragraph 3(b) were qualified small business corporation shares of the individual. (10) Subsections 110.6(2.2) to (4) of the Act are replaced by the following: Maximum capital gains deduction (4) Notwithstanding subsections (2) and (2.1), the total amount that may be deducted under this section in computing an individual’s income for a taxation year shall not exceed the amount determined by the formula in paragraph (2)(a) in respect of the individual for the year. 2013-2014 Loi n° 2 sur le plan d’act (11) The portion of subsection 110.6(5) of the Act before paragraph (a) is replaced by the following: Deemed resident in Canada (5) For the purposes of subsections (2) and (2.1), an individual is deemed to have been resident in Canada throughout a particular taxation year if (12) The portion of subsection 110.6(6) of the Act before paragraph (a) is replaced by the following: Failure to report capital gain (6) Notwithstanding subsections (2) and (2.1), no amount may be deducted under this section in respect of a capital gain of an individual for a particular taxation year in computing the individual’s taxable income for the particular taxation year or any subsequent year, if (13) The portion of subsection 110.6(7) of the Act before paragraph (a) is replaced by the following: Deduction not permitted (7) Notwithstanding subsections (2) and (2.1), no amount may be deducted under this section in computing an individual’s taxable income for a taxation year in respect of a capital gain of the individual for the taxation year if the capital gain is from a disposition of property which disposition is part of a series of transactions or events (14) Subsection 110.6(8) of the Act is replaced by the following: Deduction not permitted (8) Notwithstanding subsections (2) and (2.1), if an individual has a capital gain for a taxation year from the disposition of a property and it can reasonably be concluded, having regard to all the circumstances, that a significant part of the capital gain is attributable to the fact that dividends were not paid on a share (other than a prescribed share) or that dividends paid on such a share in the taxation year or in any preceding taxation year were less than 90% of the average annual rate of return on that share for that year, no amount in respect of that capital C. 39 Economic Action gain shall be deducted under this section in computing the individual’s taxable income for the year. (15) Paragraph 110.6(12)(b) of the Act is replaced by the following: (b) the amount, if any, that would be determined in respect of the trust for that year under paragraph 3(b) in respect of capital gains and capital losses if the only properties referred to in that paragraph were properties that, at the time they were disposed of, were qualified farm or fishing properties, qualified small business corporation shares, qualified farm properties or qualified fishing properties, and (16) Subsection 110.6(12) of the Act, as amended by subsection (15), is repealed. (17) The portion of subsection 110.6(15) of the Act before paragraph (a) is replaced by the following: Value of assets of corporations (15) For the purposes of the definitions “qualified small business corporation share” and “share of the capital stock of a family farm or fishing corporation” in subsection (1), the definition “share of the capital stock of a family farm or fishing corporation” in subsection 70(10) and the definition “small business corporation” in subsection 248(1), (18) The portion of subparagraph 110.6(15)(a)(ii) of the Act before clause (A) is replaced by the following: (ii) the total fair market value of assets — other than assets described in any of subparagraphs (c)(i) to (iii) of the definition “qualified small business corporation share” in subsection (1), any of subparagraphs (a)(i) to (iii) of the definition “share of the capital stock of a family farm or fishing corporation” in subsection (1) or any of paragraphs (a) to (c) of the definition “small business corporation” in subsection 248(1), as the case may be — of any of those corporations that are 2013-2014 Loi n° 2 sur le plan d’act (19) The portion of paragraph 110.6(15)(b) of the Act after subparagraph (ii) is replaced by the following: except that this paragraph applies only in determining whether a share of the capital stock of another corporation with which the particular corporation is connected is a qualified small business corporation share or a share of the capital stock of a family farm or fishing corporation and in determining whether the other corporation is a small business corporation. (20) The portion of subsection 110.6(31) of the Act before the formula is replaced by the following: Reserve limit (31) If an amount is included in an individual’s income for a particular taxation year because of subparagraph 40(1)(a)(ii) in respect of a disposition of property in a preceding taxation year that, at the time of the disposition, is qualified farm or fishing property, a qualified small business corporation share, qualified farm property or qualified fishing property, the total of all amounts deductible by the individual for the particular year under this section is reduced by the amount, if any, determined by the formula (21) Subsections (1) to (15) and (17) to (20) apply to dispositions and transfers that occur in the 2014 and subsequent taxation years. (22) Subsection (16) applies to the 2016 and subsequent taxation years. 31. (1) The portion of subparagraph 112(3.2)(a)(iii) of the Act before clause (A) is replaced by the following: (iii) if the trust is an individual’s graduated rate estate, the share was acquired as a consequence of the individual’s death and the disposition occurs during the trust’s first taxation year, 1/2 of the lesser of C. 39 Economic Action (2) Subsection (1) applies to the 2016 and subsequent taxation years. 32. (1) The portion of the description of B in subsection 118.03(2) of the Act before the formula is replaced by the following: B is the total of all amounts each of which is, in respect of a qualifying child of the individual for the taxation year, the lesser of $1,000 and the amount determined by the formula (2) Section 118.03 of the Act is repealed. (3) Subsection (1) applies to the 2014 taxation year. (4) Subsection (2) applies to the 2015 and subsequent taxation years. 33. (1) The definition “qualifying child” in subsection 118.031(1) of the Act is replaced by the following: “qualifying child” « enfant admissible » “qualifying child” of an individual has the meaning assigned by subsection 122.8(1). (2) Subsection (1) applies to the 2015 and subsequent taxation years. 34. (1) The definition “total Crown gifts” in subsection 118.1(1) of the Act is repealed. (2) The definition “total charitable gifts” in subsection 118.1(1) of the Act is replaced by the following: “total charitable gifts” « total des dons de bienfaisance » “total charitable gifts”, of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount — to the extent it is not otherwise included in determining an amount that is deducted under this section in computing any individual’s tax payable under this Part for any taxation year — of a gift (other than a gift any part of the eligible amount of which is included 2013-2014 Loi n° 2 sur le plan d’act in the total cultural gifts or the total ecological gifts of any individual for any taxation year) that is made (a) to a qualified donee, (b) in a taxation year that is not a year for which an amount is deducted under subsection 110(2) in computing the individual’s taxable income, and (c) if the individual is (i) not a trust, (A) by the individual, or the individual’s spouse or common-law partner, in the particular year or any of the five preceding taxation years, (B) by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or (C) by the individual’s graduated rate estate if subsection (5.1) applies to the gift and the particular year is the taxation year in which the individual dies or the preceding taxation year, or (ii) a trust (A) by the trust in the particular year or any of the five preceding taxation years, or (B) by the trust if the trust is a graduated rate estate, subsection (5.1) applies to the gift and the particular year is the taxation year in which the gift is made or a preceding taxation year of the estate; (3) The portion of the definition “total cultural gifts” in subsection 118.1(1) of the Act before paragraph (a) is replaced by the following: C. 39 “total cultural gifts” « total des dons de biens culturels » “total cultural gifts”, of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount — to the extent it is not otherwise included in determining an amount that is deducted under this section in computing any individual’s tax payable under this Part for any taxation year — of a gift Economic Action (4) The definition “total cultural gifts” in subsection 118.1(1) of the Act is amended by striking out “and” at the end of paragraph (a) and by replacing the portion after that paragraph with the following: (b) that is made to an institution or a public authority in Canada that is, at the time the gift is made, designated under subsection 32(2) of the Cultural Property Export and Import Act either generally or for a specified purpose related to that object, and (c) that is made (i) if the individual is not a trust, (A) by the individual, or the individual’s spouse or common-law partner, in the particular year or any of the five preceding taxation years, (B) by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or (C) by the individual’s graduated rate estate if subsection (5.1) applies to the gift and the particular year is the taxation year in which the individual dies or the preceding taxation year, or (ii) if the individual is a trust, (A) by the trust in the particular year or any of the five preceding taxation years, or (B) by the trust if the trust is a graduated rate estate, subsection (5.1) applies to the gift and the particular year 2013-2014 Loi n° 2 sur le plan d’act is the taxation year in which the gift is made or a preceding taxation year of the estate; (5) The portion of paragraph (c) of the definition “total ecological gifts” in subsection 118.1(1) of the Act before subparagraph (i) is replaced by the following: (c) the gift was made by the individual in the year or in any of the 10 preceding taxation years to a qualified donee that is (6) The definition “total ecological gifts” in subsection 118.1(1) of the Act, as amended by subsection (5), is replaced by the following: “total ecological gifts” « total des dons de biens écosensibles » “total ecological gifts”, of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount — to the extent it is not otherwise included in determining an amount that is deducted under this section in computing any individual’s tax payable under this Part for any taxation year — of a gift (other than a gift any part of the eligible amount of which is included in the total cultural gifts of any individual for any taxation year) (a) of land (including a covenant or an easement to which land is subject or, in the case of land in the Province of Quebec, a real servitude) (i) the fair market value of which is certified by the Minister of the Environment, and (ii) that is certified by that Minister, or by a person designated by that Minister, to be ecologically sensitive land, the conservation and protection of which is, in the opinion of that Minister or the designated person, important to the preservation of Canada’s environmental heritage, (b) that is made to a qualified donee that is C. 39 Economic Action (i) Her Majesty in right of Canada or of a province, a municipality in Canada or a municipal or public body performing a function of government in Canada, or (ii) a registered charity one of the main purposes of which is, in the opinion of that Minister, the conservation and protection of Canada’s environmental heritage, and that is approved by that Minister or the designated person in respect of the gift, and (c) that is made (i) if the individual is not a trust, (A) by the individual, or the individual’s spouse or common-law partner, in the particular year or any of the five preceding taxation years, (B) by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or (C) by the individual’s graduated rate estate if subsection (5.1) applies to the gift and the particular year is the taxation year in which the individual dies or the preceding taxation year, or (ii) if the individual is a trust, (A) by the trust in the particular year or any of the 10 preceding taxation years, or (B) by the trust if the trust is a graduated rate estate, subsection (5.1) applies to the gift and the particular year is the taxation year in which the gift is made or a preceding taxation year of the estate; 2013-2014 Loi n° 2 sur le plan d’act (7) Paragraph (b) of the definition “total gifts” in subsection 118.1(1) of the Act is repealed. (8) The portion of subsection 118.1(2) of the Act before paragraph (a) is replaced by the following: Proof of gift (2) An eligible amount of a gift is not to be included in the total charitable gifts, total cultural gifts or total ecological gifts of an individual unless the making of the gift is evidenced by filing with the Minister (9) Subsection 118.1(2.1) of the Act is replaced by the following: Ordering of gifts (2.1) For the purpose of determining an individual’s total charitable gifts, total cultural gifts and total ecological gifts for a taxation year, no amount in respect of a gift described in any of the definitions of those expressions and made in a particular taxation year is to be considered to have been included in determining an amount that was deducted under this section in computing the individual’s tax payable under this Part for a taxation year until amounts in respect of such gifts made in taxation years preceding the particular year that can be so considered are so considered. (10) Subsections 118.1(4) to (5.3) are replaced by the following: Gifts — deaths before 2016 (4) If an individual dies before 2016 and any of this subsection and subsections (5), (5.2), (5.3), (7) and (7.1) (as they read for the taxation year in which the death occurred) applied to deem the individual to have made a gift at a time before the death, then for the purposes of this section the gift is deemed not to have been made by any other taxpayer or at any other time. C. 39 Gifts — deaths after 2015 (4.1) Subsection (5) applies to a gift if an estate arises on and as a consequence of the death after 2015 of an individual and the gift is Economic Action (a) made by the individual by the individual’s will; (b) deemed by subsection (5.2) to have been made in respect of the death; or (c) made by the estate. Gifts — deaths after 2015 (5) If this subsection applies to a gift, then for the purposes of the Act (other than subsections (4.1) and (5.2)) the gift is deemed to be made (a) by the estate referred to in subsection (4.1) and not by any other taxpayer; and (b) subject to subsection (13), at the time that the property that is the subject of the gift is transferred to the donee and not at any other time. Gifts by graduated rate estate (5.1) This subsection applies to a gift made by the graduated rate estate of an individual if the individual’s death occurs after 2015 and either (a) the gift is deemed by subsection (5.2) to have been made in respect of the death, or (b) the subject of the gift is property that was acquired by the estate on and as a consequence of the death or is property that was substituted for that property. Deemed gifts — eligible transfers (5.2) For the purposes of this section, money or a negotiable instrument transferred to a qualified donee is deemed to be property that is the subject of a gift, in respect of an individual’s death, made to the qualified donee, if the death occurs after 2015 and the transfer is (a) a transfer — other than a transfer the amount of which is not included in computing the income of the individual or the individual’s estate for any taxation year but would have been included in computing the income of the individual or the estate for a taxation year if the transfer had been made to the individual’s legal representative for the 2013-2014 Loi n° 2 sur le plan d’act estate’s benefit and this Act were read without reference to subsection 70(3) — made (i) as a consequence of the death, (ii) solely because of the obligations under a life insurance policy under which, immediately before the death, the individual’s life was insured, and the individual’s consent would have been required to change the recipient of the transfer, and (iii) from an insurer to a person that is the qualified donee and that was, immediately before the death, neither a policyholder under the policy nor an assignee of the individual’s interest under the policy; or (b) a transfer made (i) as a consequence of the death, (ii) solely because of the qualified donee’s interest or, for civil law a right, as a beneficiary under an arrangement (other than an arrangement of which a licensed annuities provider is the issuer or carrier) (A) that is a registered retirement savings plan or registered retirement income fund or that was, immediately before the death, a TFSA, and (B) under which the individual was, immediately before the death, the annuitant or holder, and (iii) from the arrangement to the qualified donee. (11) Subparagraphs 118.1(5.4)(a)(i) and (ii) of the Act are replaced by the following: (i) makes a gift at any time of capital property to a qualified donee, or (ii) who is non-resident, makes a gift at any time of real or immovable property situated in Canada to a prescribed donee who provides an undertaking, in a form C. 39 Economic Action satisfactory to the Minister, to the effect that the property will be held for use in the public interest; and (12) Subsections 118.1(7) and (7.1) of the Act are replaced by the following: Gift of art (7) Subsection (7.1) applies to a gift made by an individual if the gift is described in the definition “total charitable gifts” or “total cultural gifts” in subsection (1) and the property that is the subject of the gift is a work of art that (a) was created by the individual and is in the individual’s inventory; (b) was acquired by the individual under circumstances where subsection 70(3) applies; or (c) if the individual is an estate that arose on and as a consequence of the death of a particular individual who created the work of art, was in the particular individual’s inventory immediately before the death. Gift of art (7.1) If this subsection applies to a gift made by an individual, the following rules apply: (a) in the case of a gift described in the definition “total cultural gifts” in subsection (1), (i) if at the time the gift is made the fair market value of the work of art that is the subject of the gift exceeds its cost amount to the individual, the individual is deemed to receive at that time proceeds of disposition in respect of the work of art equal to the greater of its cost amount to the individual at that time and the amount of the advantage, if any, in respect of the gift, and (ii) if the individual is the graduated rate estate of a particular individual who created the work of art that is the subject of the gift and at the time immediately before the particular individual’s death the fair market value of the work of art exceeds its cost amount to the particular individual, the particular individual is deemed to receive at that time proceeds of disposition in respect of the work of art equal to the cost amount to the particular individual at 2013-2014 Loi n° 2 sur le plan d’act that time and the estate is deemed to have acquired the work of art at a cost equal to those proceeds; and (b) in the case of a gift described in the definition “total charitable gifts” in subsection (1), (i) if at the time the gift is made the fair market value of the work of art that is the subject of the gift exceeds its cost amount to the individual, then the amount designated in the individual’s return of income under section 150 for the taxation year that includes that time is deemed to be (A) the individual’s proceeds of disposition in respect of the work of art, and (B) the fair market value of the work of art for the purposes of subsection 248(31), (ii) a designation under subparagraph (i) is of no effect to the extent that the amount designated (A) exceeds the fair market value of the work of art otherwise determined, or (B) is less than the greater of the amount of the advantage, if any, in respect of the gift, and the cost amount to the individual of the work of art, (iii) if the individual is the graduated rate estate of a particular individual who created the work of art that is the subject of the gift and at the time immediately before the particular individual’s death the fair market value of the work of art exceeds its cost amount to the particular individual, (A) the amount designated in the particular individual’s return of income under section 150 for the taxation year that includes that time is deemed to be the value of the work of art at the time of the death, and (B) the estate is deemed to have acquired the work of art at a cost equal to that value, and C. 39 Economic Action (iv) a designation under subparagraph (iii) is of no effect to the extent that the amount designated (A) exceeds the fair market value of the work of art otherwise determined, or (B) is less than the cost amount to the particular individual of the work of art. (13) Subsection 118.1(10.1) of the Act is replaced by the following: Determination of fair market value (10.1) For the purposes of this section, subparagraph 69(1)(b)(ii), subsection 70(5) and sections 110.1 and 207.31, if at any time the Canadian Cultural Property Export Review Board or the Minister of the Environment determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in paragraph 110.1(1)(a), or in the definition “total charitable gifts” in subsection (1), made by a taxpayer within the two-year period that begins at that time, an amount equal to the last amount so determined or redetermined within the period is deemed to be the fair market value of the gift at the time the gift was made and, subject to subsections (6), (7.1) and 110.1(3), to be the taxpayer’s proceeds of disposition of the gift. (14) The portion of subsection 118.1(13) of the Act before paragraph (a) is replaced by the following: Non-qualifying securities (13) For the purposes of this section (other than this subsection), if at any particular time an individual makes a gift (including a gift that, but for this subsection, would be deemed by subsection (5) to be made at the particular time) of a non-qualifying security of the individual and the gift is not an excepted gift, (15) Paragraphs 118.1(13)(b) and (c) of the Act are replaced by the following: (b) if the security ceases to be a nonqualifying security of the individual at a subsequent time that is within 60 months after the particular time and the donee has not disposed of the security at or before the subsequent time, the individual is deemed to 2013-2014 Loi n° 2 sur le plan d’act have made a gift to the donee of property at the subsequent time and the fair market value of that property is deemed to be the lesser of the fair market value of the security at the subsequent time and the fair market value of the security at the particular time that would, if this Act were read without reference to this subsection, have been included in calculating the individual’s total charitable gifts for a taxation year; (c) if the security is disposed of by the donee within 60 months after the particular time and paragraph (b) does not apply to the security, the individual is deemed to have made a gift to the donee of property at the time of the disposition and the fair market value of that property is deemed to be the lesser of the fair market value of any consideration (other than a non-qualifying security of any person) received by the donee for the disposition and the fair market value of the security at the particular time that would, if this Act were read without reference to this subsection, have been included in calculating the individual’s total charitable gifts for a taxation year; and (16) Subsection 118.1(21) of the Act is replaced by the following: Options (21) Subject to subsections (23) and (24), if an individual has granted an option to a qualified donee in a taxation year, no amount in respect of the option is to be included in computing the total charitable gifts, total cultural gifts or total ecological gifts in respect of any taxpayer for any taxation year. (17) Subsections (1) to (4) and (6) to (16) apply to the 2016 and subsequent taxation years. (18) Subsection (5) applies to gifts made after February 10, 2014. 35. (1) The description of B in section 118.62 of the Act is replaced by the following: B is the total of all amounts (other than any amount paid on account of or in satisfaction of a judgement) each of which is an C. 39 Economic Action amount of interest paid in the year (or in any of the five preceding taxation years that are after 1997, to the extent that it was not included in computing a deduction under this section for any other taxation year) by the individual or a person related to the individual on a loan made to, or other amount owing by, the individual under the Canada Student Loans Act, the Canada Student Financial Assistance Act, the Apprentice Loans Act or a law of a province governing the granting of financial assistance to students at the post-secondary school level. (2) Subsection (1) comes into force, or is deemed to have come into force, on the day on which Division 30 of Part 6 of the Economic Action Plan 2014 Act, No. 1 comes into force. 36. (1) Section 118.92 of the Act is replaced by the following: Ordering of credits 118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.02, 118.031, 118.04, 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.6, 118.9, 118.8, 118.2, 118.1, 118.62 and 121. (2) Subsection (1) applies to the 2015 and subsequent taxation years. 37. (1) Subparagraph (b)(ii) of the definition “split income” in subsection 120.4(1) of the Act is replaced by the following: (ii) can reasonably be considered to be income derived (A) from the provision of property or services by a partnership or trust to, or in support of, a business carried on by (I) a person who is related to the individual at any time in the year, 2013-2014 Loi n° 2 sur le plan d’act (II) a corporation of which a person who is related to the individual is a specified shareholder at any time in the year, or (III) a professional corporation of which a person related to the individual is a shareholder at any time in the year, or (B) from a business of, or the rental of property by, a particular partnership or trust, if a person who is related to the individual at any time in the year (I) is actively engaged on a regular basis in the activities of the particular partnership or trust related to earning income from a business or the rental of property, or (II) in the case of a particular partnership, has an interest in the particular partnership directly or indirectly through one or more other partnerships, or (2) The portion of paragraph (c) of the definition “split income” in subsection 120.4(1) of the Act before subparagraph (i) is replaced by the following: (c) a portion of an amount included because of the application of subsection 104(13) or 105(2) in respect of a trust (other than a mutual fund trust or a trust that is deemed to be in existence by subsection 143(1)) in computing the individual’s income for the year, to the extent that the portion (3) Subparagraph (c)(ii) of the definition “split income” in subsection 120.4(1) of the Act is amended by striking out “or” at the end of clause (B), by adding “or” at the end of clause (C) and by adding the following after clause (C): (D) to be income derived from a business of, or the rental of property by, a particular partnership or trust, if a person who is related to the individual at any time in the year is actively engaged on a regular basis in the activities of the C. 39 Economic Action particular partnership or trust related to earning income from a business or the rental of property. (4) Subsections (1) to (3) apply to the 2014 and subsequent taxation years. 38. (1) The portion of subsection 122(1) of the Act before paragraph (a) is replaced by the following: Tax payable by trust 122. (1) Notwithstanding section 117, the tax payable under this Part for a taxation year by a trust (other than a graduated rate estate or qualified disability trust) is the total of (2) Subsection 122(1) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) if subsection (2) applies to the trust for the taxation year, the amount determined by the formula A–B where A is the amount that would be determined for B for the year if (i) the rate of tax payable under this Part by the trust for each taxation year referred to in the description of B were 29%, and (ii) the trust’s taxable income for a particular taxation year referred to in the description of B were reduced by the total of (A) the amount, if any, that was paid or distributed in satisfaction of all or part of an individual’s interest as a beneficiary under the trust if (I) the individual was an electing beneficiary of the trust for the particular year, 2013-2014 Loi n° 2 sur le plan d’act (II) the payment or distribution can reasonably be considered to be made out of that taxable income, and (III) the payment or distribution was made in a taxation year referred to in the description of B, (B) the amount that is the portion of the tax payable under this Part by the trust for the particular year that can reasonably be considered to relate to the amount determined under clause (A), and (C) the amount that is the portion of the tax payable, under the law of the province in which the trust is resident for the particular year, that can reasonably be considered to relate to the amount determined under clause (A), and B is the total of all amounts each of which is the amount of tax payable under this Part by the trust for a taxation year that precedes the year if that preceding taxation year is (i) the later of (A) the first taxation year for which the trust was a qualified disability trust, and (B) the last taxation year, if any, for which subsection (2) applied to the trust, or (ii) a taxation year that ends after the taxation year described in subparagraph (i). (3) Subsections 122(1.1) and (2) of the Act are replaced by the following: C. 39 Credits available to trusts (1.1) No deduction may be made under this subdivision (other than section 118.1, 120.2 or 121) in computing the tax payable by a trust for a taxation year. Qualified disability trust — application of (1)(c) (2) This subsection applies to a trust for a particular taxation year if the trust was a qualified disability trust for a preceding taxation year and Economic Action (a) none of the beneficiaries under the trust at the end of the particular year was an electing beneficiary of the trust for a preceding year; (b) the particular year ended immediately before the trust ceased to be resident in Canada; or (c) an amount is paid or distributed in the particular year to a beneficiary under the trust in satisfaction of all or part of the beneficiary’s interest in the trust unless (i) the beneficiary is an electing beneficiary of the trust for the particular year or a preceding year, (ii) the amount is deducted under paragraph 104(6)(b) in computing the trust’s income for the particular year, or (iii) the amount is paid or distributed in satisfaction of a right to enforce payment of an amount that was deducted under paragraph 104(6)(b) in computing the trust’s income for a preceding year. (4) Subsection 122(3) of the Act is amended by adding the following in alphabetical order: “beneficiary” « bénéficiaire » “beneficiary”, under a trust, includes a person beneficially interested in the trust. “electing beneficiary” « bénéficiaire optant » “electing beneficiary”, for a taxation year of a qualified disability trust, means a beneficiary under the trust that for the year 2013-2014 Loi n° 2 sur le plan d’act (a) makes an election described in clause (a)(iii)(A) of the definition “qualified disability trust” in this subsection; and (b) is described in paragraph (b) of that definition. “qualified disability trust” « fiducie admissible pour personne handicapée » “qualified disability trust”, for a taxation year (in this definition referred to as the “trust year”), means a trust, if (a) the trust (i) is, at the end of the trust year, a testamentary trust that arose on and as a consequence of a particular individual’s death, (ii) is resident in Canada for the trust year, and (iii) includes in its return of income under this Part for the trust year (A) an election, made jointly with one or more beneficiaries under the trust in prescribed form, to be a qualified disability trust for the trust year, and (B) the Social Insurance Number of each of those beneficiaries; (b) each of those beneficiaries is an individual, named as a beneficiary by the particular individual in the instrument under which the trust was created, (i) in respect of whom paragraphs 118.3(1)(a) to (b) apply for the individual’s taxation year (in this definition referred to as the “beneficiary year”) in which the trust year ends, and (ii) who does not jointly elect with any other trust, for a taxation year of the other trust that ends in the beneficiary year, to be a qualified disability trust; and (c) subsection (2) does not apply to the trust for the trust year. C. 39 Economic Action (5) Subsections (1) to (4) apply to the 2016 and subsequent taxation years. 39. (1) The Act is amended by adding the following after section 122.71: Subdivision a.3 Child Fitness Tax Credit Definitions 122.8 (1) The following definitions apply in this section. “eligible fitness expense” « dépense admissible pour activités physiques » “eligible fitness expense” in respect of a qualifying child of an individual for a taxation year means the amount of a fee paid to a qualifying entity (other than an amount paid to a person that is, at the time the amount is paid, the individual’s spouse or common-law partner or another individual who is under 18 years of age) to the extent that the fee is attributable to the cost of registration or membership of the qualifying child in a prescribed program of physical activity and, for the purposes of this section, that cost (a) includes the cost to the qualifying entity of the program in respect of its administration, instruction, rental of required facilities, and uniforms and equipment that are not available to be acquired by a participant in the program for an amount less than their fair market value at the time, if any, they are so acquired; and (b) does not include (i) the cost of accommodation, travel, food or beverages, or (ii) any amount deductible under section 63 in computing any person’s income for any taxation year. “qualifying child” « enfant admissible » “qualifying child” of an individual for a taxation year means a child of the individual who is, at the beginning of the year, (a) under 16 years of age; or 2013-2014 Loi n° 2 sur le plan d’act (b) in the case where an amount is deductible under section 118.3 in computing any person’s tax payable under this Part for the year in respect of that child, under 18 years of age. “qualifying entity” « entité admissible » “qualifying entity” means a person or partnership that offers one or more prescribed programs of physical activity. “return of income” « déclaration de revenu » “return of income” filed by an individual for a taxation year means a return of income (other than a return of income filed under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) that is required to be filed for the year or that would be required to be filed if the individual had tax payable under this Part for the year. Deemed overpayment (2) An individual who files a return of income for a taxation year and who makes a claim under this subsection is deemed to have paid, at the end of the year, on account of tax payable under this Part for the year, an amount equal to the amount determined by the formula A×B where A is the appropriate percentage for the year; and B is the total of all amounts each of which is, in respect of a qualifying child of the individual for the year, the lesser of $1,000 and the amount determined by the formula C–D where C is the total of all amounts each of which is an amount paid in the year by the individual, or by the individual’s spouse or common law partner, that is an eligible fitness expense in respect of the qualifying child of the individual, and D is the total of all amounts that any person is or was entitled to receive, each of which relates to an amount included in computing the value of C in respect of the qualifying child that is the amount of C. 39 Economic Action a reimbursement, allowance or any other form of assistance (other than an amount that is included in computing the income for any taxation year of that person and that is not deductible in computing the taxable income of that person). Child with disability (3) An individual who files a return of income for a taxation year and who makes a claim under this subsection is deemed to have paid, in respect of a qualifying child of the individual, at the end of the year, on account of tax payable under this Part for the year, an amount equal to $500 multiplied by the appropriate percentage for the year, if (a) the amount referred to in the description of B in subsection (2) is $100 or more; and (b) an amount is deductible in respect of the qualifying child under section 118.3 in computing any person’s tax payable under this Part for the year. Apportionment of overpayment (4) If more than one individual is entitled to make a claim under this section for a taxation year in respect of a qualifying child, the total of all amounts deemed to have been paid shall not exceed the maximum amount that could be deemed to have been paid for the year by any one of those individuals in respect of that qualifying child if that individual were the only individual entitled to claim an amount for the year under this section in respect of that qualifying child. If the individuals cannot agree as to what portion of the maximum amount each can so claim, the Minister may fix the portions. Effect of bankruptcy (5) For the purposes of this subdivision, if an individual becomes bankrupt in a particular calendar year, notwithstanding subsection 128(2), any reference to the taxation year of the individual (other than in this subsection) is deemed to be a reference to the particular calendar year. 2013-2014 Part-year residents Loi n° 2 sur le plan d’act (6) If an individual is resident in Canada throughout part of a taxation year and is nonresident throughout another part of the year, the total of the amounts that are deemed to be paid by the individual under subsection (2) and (3) for the year cannot exceed the lesser of (a) the total of (i) the amounts deemed to be paid under those subsections that can reasonably be considered as wholly applicable to the period or periods in the year throughout which the individual is not resident in Canada, computed as though that period or those periods were the whole taxation year, and (ii) the amounts deemed to be paid under those subsections that can reasonably be considered as wholly applicable to the period or periods in the year throughout which the individual is resident in Canada, computed as though that period or those periods were the whole taxation year, and (b) the total of the amounts that would have been deemed to have been paid under those subsections for the year had the individual been resident in Canada throughout the year. Non-residents (7) Subsections (2) and (3) do not apply in respect of a taxation year of an individual if the individual is, at no time in the year, resident in Canada, unless all or substantially all the individual’s income for the year is included in computing the individual’s taxable income earned in Canada for the year. (2) Subsection (1) applies to the 2015 and subsequent taxation years. 40. (1) The Act is amended by adding the following before section 125.3: Part XIII tax — eligible bank affiliate 125.21 There may be deducted in computing the tax payable under this Part for a taxation year by a particular corporation that is throughout the year an eligible Canadian bank (as C. 39 Economic Action defined in subsection 95(2.43)) the total of all amounts, each of which is the amount, if any, by which (a) an amount paid under paragraph 212(1)(b) in respect of interest paid or credited in the year by the particular corporation in respect of an upstream deposit (as defined in subsection 95(2.43)) owing to a non-resident corporation that is, throughout the year, an eligible bank affiliate (as defined in subsection 95(2.43)) of the particular corporation exceeds (b) the total of all amounts each of which is a portion of the amount described in paragraph (a) that is available to the non-resident corporation or any other person or partnership at any time as a credit or reduction of, or deduction from, any amount otherwise payable to the government of a country other than Canada, or a political subdivision of that country, having regard to all available provisions of the laws of that country, or political subdivision, as the case may be, any tax treaty with that country and any other agreements entered into by that country or political subdivision. (2) Subsection (1) applies in respect of taxation years that begin after October 2012. 41. (1) The definition “investor” in subsection 125.4(1) of the Act is repealed. (2) The definitions “assistance” and “salary or wages” in subsection 125.4(1) of the Act are replaced by the following: “assistance” « montant d’aide » “assistance” means an amount, other than a prescribed amount or an amount deemed under subsection (3) to have been paid, that would be included under paragraph 12(1)(x) in computing a taxpayer’s income for any taxation year if that paragraph were read without reference to (a) subparagraphs 12(1)(x)(v) to (viii), if the amount were received 2013-2014 Loi n° 2 sur le plan d’act (i) from a person or partnership described in subparagraph 12(1)(x)(ii), or (ii) in circumstances where clause 12(1)(x)(i)(C) applies; and (b) subparagraphs 12(1)(x)(v) to (vii), in any other case. “salary or wages” « traitement ou salaire » “salary or wages” does not include an amount (a) described in section 7; (b) determined by reference to profits or revenues; or (c) paid to a person in respect of services rendered by the person at a time when the person was non-resident, unless the person was at that time a Canadian citizen. (3) The definition “Canadian film or video production certificate” in subsection 125.4(1) of the Act is replaced by the following: “Canadian film or video production certificate” « certificat de production cinématographique ou magnétoscopique canadienne » “Canadian film or video production certificate” means a certificate issued in respect of a production by the Minister of Canadian Heritage certifying that the production is a Canadian film or video production in respect of which that Minister is satisfied that, except where the production is a treaty co-production (as defined in subsection 1106(3) of the Income Tax Regulations), an acceptable share of revenues from the exploitation of the production in nonCanadian markets is, under the terms of any agreement, retained by (a) a qualified corporation that owns or owned an interest in, or for civil law a right in, the production; (b) a prescribed taxable Canadian corporation related to the qualified corporation; or (c) any combination of corporations described in paragraph (a) or (b). (4) The portion of the definition “labour expenditure” in subsection 125.4(1) of the Act before subparagraph (b)(i) is replaced by the following: 122 “labour expenditure” « dépense de main-d’oeuvre » C. 39 Economic Action “labour expenditure”, of a corporation for a taxation year in respect of a Canadian film or video production, means, in the case of a corporation that is not a qualified corporation for the taxation year, nil, and in the case of a corporation that is a qualified corporation for the taxation year, subject to subsection (2), the total of the following amounts to the extent that they are reasonable in the circumstances and included in the cost to, or in the case of depreciable property the capital cost to, the corporation, or any other person or partnership, of the production: (a) the salary or wages directly attributable to the production that are incurred after 1994 and in the taxation year, or the preceding taxation year, by the corporation for the stages of production of the property, from the production commencement time to the end of the post-production stage, and paid by it in the taxation year or within 60 days after the end of the taxation year (other than amounts incurred in that preceding taxation year that were paid within 60 days after the end of that preceding taxation year), (b) that portion of the remuneration (other than salary or wages and other than remuneration that relates to services rendered in the preceding taxation year and that was paid within 60 days after the end of that preceding taxation year) that is directly attributable to the production of property, that relates to services rendered after 1994 and in the taxation year, or that preceding taxation year, to the corporation for the stages of production, from the production commencement time to the end of the post-production stage, and that is paid by it in the taxation year or within 60 days after the end of the taxation year to (5) The portion of the definition “qualified labour expenditure” in subsection 125.4(1) of the Act before paragraph (a) is replaced by the following: 2013-2014 “qualified labour expenditure” « dépense de main-d’oeuvre admissible » Loi n° 2 sur le plan d’act “qualified labour expenditure”, of a corporation for a taxation year in respect of a Canadian film or video production, means the lesser of (6) The portion of the description of A in paragraph (b) of the definition “qualified labour expenditure” in subsection 125.4(1) of the Act before subparagraph (ii) is replaced by the following: A is 60% of the amount by which (i) the total of all amounts each of which is an expenditure by the corporation in respect of the production that is included in the cost to, or in the case of depreciable property the capital cost to, the corporation or any other person or partnership of the production at the end of the taxation year, exceeds (7) Subsection 125.4(1) of the Act is amended by adding the following in alphabetical order: “production commencement time” « début de la production » “production commencement time”, in respect of a Canadian film or video production, means the earlier of (a) the time at which principal photography of the production begins, and (b) the latest of (i) the time at which a qualified corporation that has an interest in, or for civil law a right in, the production, or the parent of the corporation, first makes an expenditure for salary or wages or other remuneration for activities, of scriptwriters, that are directly attributable to the development by the corporation of script material of the production, (ii) the time at which the corporation or the parent of the corporation acquires a property, on which the production is based, that is a published literary work, screenplay, play, personal history or all or part of the script material of the production, and C. 39 Economic Action (iii) two years before the date on which principal photography of the production begins. “script material” « texte » “script material”, in respect of a production, means written material describing the story on which the production is based and, for greater certainty, includes a draft script, an original story, a screen story, a narration, a television production concept, an outline or a scene-byscene schematic, synopsis or treatment. (8) The portion of subsection 125.4(2) of the Act before paragraph (b) is replaced by the following: Rules governing labour expenditures of corporation (2) For the purposes of the definitions “labour expenditure” and “qualified labour expenditure” in subsection (1), (a) remuneration does not include remuneration (i) determined by reference to profits or revenues, or (ii) in respect of services rendered by a person at a time when the person was nonresident, unless the person was at that time a Canadian citizen; (9) Subsection 125.4(2) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) an expenditure incurred in respect of a film or video production by a qualified corporation (in this paragraph referred to as the “co-producer”) in respect of goods supplied or services rendered by another qualified corporation to the co-producer in respect of the production is not a labour expenditure to the co-producer or, for the purpose of applying this section to the coproducer, a cost or capital cost of the production. 2013-2014 Loi n° 2 sur le plan d’act (10) Subsection 125.4(4) of the Act is replaced by the following: Exception (4) This section does not apply to a Canadian film or video production if the production — or an interest in a person or partnership that has, directly or indirectly, an interest in, or for civil law a right in, the production — is a tax shelter investment for the purpose of section 143.2. (11) Subsection 125.4(6) of the Act is replaced by the following: Revocation of certificate (6) If an omission or incorrect statement was made for the purpose of obtaining a Canadian film or video production certificate in respect of a production, or if the production is not a Canadian film or video production, (a) the Minister of Canadian Heritage may (i) revoke the certificate, or (ii) if the certificate was issued in respect of productions included in an episodic television series, revoke the certificate in respect of one or more episodes in the series; (b) for greater certainty, for the purposes of this section, the expenditures and cost of production in respect of productions included in an episodic television series that relate to an episode in the series in respect of which a certificate has been revoked are not attributable to a Canadian film or video production; and (c) for the purpose of subparagraph (3)(a)(i), a certificate that has been revoked is deemed never to have been issued. (12) Section 125.4 of the Act is amended by adding the following after subsection (6): Guidelines (7) The Minister of Canadian Heritage shall issue guidelines respecting the circumstances under which the conditions in the definition “Canadian film or video production certificate” in subsection (1) are satisfied. For greater C. 39 Economic Action certainty, those guidelines are not statutory instruments as defined in the Statutory Instruments Act. (13) Subsections (1) and (10) apply (a) to taxation years that end after November 14, 2003; and (b) in respect of a film or video production in respect of which a corporation has, in a return of income filed before November 14, 2003, claimed an amount under subsection 125.4(3) of the Act in respect of a labour expenditure incurred after 1997. (14) Subsections (2) and (4) to (9) apply (a) to film or video productions for which the production commencement time of the corporation (or, if there is more than one qualified corporation in respect of the production, of all such corporations) is on or after November 14, 2003; and (b) to a corporation in respect of a film or video production for which the production commencement time of any corporation is before November 14, 2003 (i) if the earliest labour expenditure of the corporation (or, if there is more than one qualified corporation in respect of the production, of all those corporations) in respect of the production is made after 2003, or (ii) if the corporation elects (or, if there is more than one qualified corporation in respect of the production, all those corporations jointly elect), in writing, and the election is filed with the Minister of National Revenue on or before the earliest filing-due date of any qualified corporation in respect of the production for that corporation’s taxation year that includes the day on which this Act receives royal assent, and the earliest labour expenditure of all such qualified corporations in respect of the production is made 2013-2014 Loi n° 2 sur le plan d’act (A) after the last taxation year of any such corporation that ended before November 14, 2003, or (B) if the first taxation year of all such corporations includes November 14, 2003, in that taxation year. (15) The earliest labour expenditure referred to in subsection (14) is to be determined under the provisions of subsections 125.4(1) and (2) of the Act that would apply if subsections (2) and (4) to (9) had not been enacted. (16) Subsection (3) applies in respect of film or video productions in respect of which certificates are issued by the Minister of Canadian Heritage after December 20, 2002, except that, in respect of those film or video productions in respect of which certificates are issued by the Minister of Canadian Heritage before 2004, the definition “Canadian film or video production certificate” in subsection 125.4(1) of the Act, as enacted by subsection (3), is to be read as follows: “Canadian film or video production certificate” means a certificate issued in respect of a production by the Minister of Canadian Heritage (a) certifying that the production is a Canadian film or video production in respect of which that Minister is satisfied that, except where the production is a treaty co-production (as defined in subsection 1106(3) of the Income Tax Regulations), an acceptable share of revenues from the exploitation of the production in non-Canadian markets is, under the terms of any agreement, retained by (i) a qualified corporation that owns or owned an interest in, or for civil law a right in, the production, (ii) a prescribed taxable Canadian corporation related to the qualified corporation, or C. 39 Economic Action (iii) any combination of corporations described in subparagraph (i) or (ii); and (b) estimating amounts relevant for the purpose of determining the amount deemed under subsection (3) to have been paid in respect of the production. (17) Subsection (11) is deemed to have come into force on November 15, 2003. (18) Subsection (12) applies in respect of film or video productions in respect of which certificates are issued by the Minister of Canadian Heritage after December 20, 2002. 42. (1) Subsection 127(7) of the Act is replaced by the following: Investment tax credit of certain trusts (7) If, in a particular taxation year of a taxpayer who is a beneficiary under a trust that is a graduated rate estate or that is deemed to be in existence by section 143, an amount is determined in respect of the trust under paragraph (a), (a.1), (a.4), (a.5), (b) or (e.1) of the definition “investment tax credit” in subsection (9) for its taxation year that ends in that particular taxation year, the trust may, in its return of income for its taxation year that ends in that particular taxation year, designate the portion of that amount that can, having regard to all the circumstances including the terms and conditions of the trust, reasonably be considered to be attributable to the taxpayer and was not designated by the trust in respect of any other beneficiary of the trust, and that portion is to be added in computing the investment tax credit of the taxpayer at the end of that particular taxation year and is to be deducted in computing the investment tax credit of the trust at the end of its taxation year that ends in that particular taxation year. 2013-2014 Loi n° 2 sur le plan d’act (2) Subsection (1) applies to the 2016 and subsequent taxation years. 43. (1) The description of C in section 127.51 of the Act is replaced by the following: C is (a) $40,000, in the case of an individual (other than a trust) or a graduated rate estate; and (b) nil, in any other case; and (2) Subsection (1) applies to the 2016 and subsequent taxation years. 44. (1) Subparagraph 127.52(1)(h)(i) of the Act is replaced by the following: (i) the amounts deducted under any of subsections 110(2), 110.6(2), (2.1) and (12) and 110.7(1), (2) Subparagraph 127.52(1)(h)(i) of the Act, as enacted by subsection (1), is replaced by the following: (i) the amounts deducted under any of subsections 110(2), 110.6(2) and (2.1) and 110.7(1), (3) Subsection (1) applies to amounts deducted in respect of the 2014 and subsequent taxation years. (4) Subsection (2) applies to amounts deducted in respect of the 2016 and subsequent taxation years. 45. (1) Section 127.53 of the Act is repealed. (2) Subsection (1) applies to the 2016 and subsequent taxation years. 46. (1) Subparagraph 128.1(1)(b)(iv) of the Act is replaced by the following: (iv) an excluded right or interest of the taxpayer, other than an interest described in paragraph (k) of the definition “excluded right or interest” in subsection (10), C. 39 Economic Action (2) Paragraph (k) of the definition “excluded right or interest” in subsection 128.1(10) of the Act is replaced by the following: (k) an interest of the individual in a nonresident testamentary trust that is an estate that arose on and as a consequence of a death if (i) the interest was never acquired for consideration, and (ii) the estate has been in existence for no more than 36 months; or (3) Subsections (1) and (2) apply to the 2016 and subsequent taxation years. 47. (1) The portion of paragraph 138.1(1)(a) of the Act before subparagraph (i) is replaced by the following: (a) a trust (in this section referred to as the “related segregated fund trust”) is deemed to be created at the time that is the later of (2) Subsection (1) applies to the 2016 and subsequent taxation years. 48. (1) The portion of paragraph 143(1)(a) of the Act before subparagraph (i) is replaced by the following: (a) a trust is deemed to be created on the day that is the later of (2) The portion of subsection 143(2) of the Act before paragraph (a) is replaced by the following: Election in respect of income (2) If the trust referred to in subsection (1) in respect of a congregation so elects in respect of a taxation year in writing filed with the Minister on or before the trust’s filing-due date for the year and all the congregation’s participating members are specified in the election in accordance with subsection (5), the following rules apply: (3) The portion of subsection 143(3.1) of the Act before paragraph (a) is replaced by the following: 2013-2014 Election in respect of gifts Loi n° 2 sur le plan d’act (3.1) For the purposes of section 118.1, if the eligible amount of a gift made in a taxation year by a trust referred to in subsection (1) in respect of a congregation would, but for this subsection, be included in the total charitable gifts, total cultural gifts or total ecological gifts of the trust for the year and the trust so elects in its return of income under this Part for the year, (4) The definition “total Crown gifts” in subsection 143(4) of the Act is repealed. (5) The portion of subsection 143(5) of the Act before paragraph (a) is replaced by the following: Specification of family members (5) For the purpose of applying subsection (2) to a particular election by the trust referred to in subsection (1) in respect of a congregation for a particular taxation year, (6) Subsections (1) to (5) apply to the 2016 and subsequent taxation years. 49. (1) The portion of paragraph 143.1(1.2)(a) of the Act before subparagraph (i) is replaced by the following: (a) a trust (in this section referred to as the “amateur athlete trust”) is deemed (2) Subsection (1) applies to the 2016 and subsequent taxation years. 50. (1) The portion of paragraph (a) of the definition “earned income” in subsection 146(1) of the Act before subparagraph (i) is replaced by the following: (a) the taxpayer’s income (other than an amount described in paragraph 12(1)(z)) for a period in the year throughout which the taxpayer was resident in Canada from (2) The definition “earned income” in subsection 146(1) of the Act is amended by adding the following after paragraph (b.1): C. 39 Economic Action (b.2) the taxpayer’s qualifying performance income (as defined in subsection 143.1(1)) that is deemed by paragraph 143.1(1.2)(c) to be income of an amateur athlete trust for the year, (3) The portion of paragraph (c) of the definition “earned income” in subsection 146(1) of the Act before subparagraph (i) is replaced by the following: (c) the taxpayer’s income (other than an amount described in paragraph 12(1)(z)) for a period in the year throughout which the taxpayer was not resident in Canada from (4) Subsections (1) to (3) apply to an individual’s 2014 and subsequent taxation years, except that if an individual elects in writing under this subsection in respect of the individual’s 2011, 2012 or 2013 taxation year and the election is filed with the Minister of National Revenue before March 3, 2015, subsections (1) to (3) apply to the individual’s taxation year in respect of which the election is filed and subsequent taxation years. 51. (1) Subsection 146.1(11) of the Act is repealed. (2) Subsection (1) applies to the 2016 and subsequent taxation years. 52. (1) Subsection 148(2) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) if, in respect of a life insurance policy issued after 2016 that is an exempt policy, a benefit on death (as defined in subsection 1401(3) of the Income Tax Regulations) under a coverage (as defined in subsection 2013-2014 Loi n° 2 sur le plan d’act 1401(3) of the Income Tax Regulations) under the policy is paid at any time, the payment results in the termination of the coverage but not the policy and the amount of the fund value benefit (as defined in subsection 1401(3) of the Income Tax Regulations) paid in respect of the coverage at that time exceeds the amount determined in respect of the coverage under subclause (A)(I) of the description of B in subparagraph 306(4)(a)(iii) of the Income Tax Regulations on the policy anniversary (as defined in section 310 of the Income Tax Regulations) that is on, or that first follows, the date of the death of an individual whose life is insured under the coverage, then a policyholder with an interest in the policy that gives rise to an entitlement (of the policyholder, beneficiary or assignee, as the case may be) to receive all or a portion of that excess, is deemed, at that time, to dispose of a part of the interest and to be entitled to receive proceeds of the disposition equal to that excess or portion, as the case may be. (2) Subsection 148(4) of the Act is replaced by the following: Partial surrender — ACB prorated (4) If a taxpayer disposes (other than because of paragraph (2)(a) or as described in paragraph (b) of the definition “disposition” in subsection (9)) of a part of the taxpayer’s interest in a life insurance policy (other than an annuity contract) last acquired after December 1, 1982 or an annuity contract, the adjusted cost basis to the taxpayer, immediately before the disposition, of the part is the amount determined by the formula A × B/C where A is the adjusted cost basis to the taxpayer of the taxpayer’s interest immediately before the disposition, B is the proceeds of the disposition, and C is C. 39 Economic Action (a) if the policy is a policy (other than an annuity contract) issued after 2016, the amount determined by the formula D–E where D is the interest’s cash surrender value immediately before the disposition, and E is the total of all amounts each of which is an amount payable, immediately before the disposition, by the taxpayer in respect of a policy loan in respect of the policy, and (b) in any other case, the accumulating fund with respect to the taxpayer’s interest, as determined in prescribed manner, immediately before the disposition. Repayment of policy loan on partial surrender (4.01) For the purposes of the definition “adjusted cost basis” in subsection (9) and paragraph 60(s), a particular amount is deemed to be a repayment made at a particular time by a taxpayer in respect of a policy loan in respect of a life insurance policy if (a) the policy is issued after 2016; (b) the taxpayer disposes of a part of the taxpayer’s interest in the policy immediately after the particular time; (c) paragraph (a) of the definition “proceeds of the disposition” in subsection (9) applies to determine the proceeds of the disposition of the interest; (d) the particular amount is not (i) otherwise a repayment by the taxpayer in respect of the policy loan, and (ii) described in subparagraph (i) of the description of C in the definition “adjusted cost basis” in subsection (9); and (e) the amount payable by the taxpayer in respect of the policy loan is reduced by the particular amount as a consequence of the disposition. 2013-2014 Loi n° 2 sur le plan d’act (3) The portion of the definition “adjusted cost basis” in subsection 148(9) of the Act before the description of A is replaced by the following: “adjusted cost basis” « coût de base rajusté » “adjusted cost basis”, at any time to a policyholder of the policyholder’s interest in a life insurance policy, means the amount determined by the formula (A + B + C + D + E + F + G + G.1) – (H + I + J + K + L + M + N + O) where (4) The description of E in the definition “adjusted cost basis” in subsection 148(9) of the Act is replaced by the following: E is the total of all amounts each of which is an amount that is in respect of the repayment, before that time and after March 31, 1978, of a policy loan and that does not exceed the amount determined by the formula, E.1 – E.2 where E.1 is the total of (a) the proceeds of the disposition, if any, in respect of the loan, (b) if the policy is issued after 2016 (and, in the case where the particular time at which the policy is issued is determined under subsection (11), the repayment is at or after the particular time), the portion of the loan applied, immediately after the loan, to pay a premium under the policy as provided for under the terms and conditions of the policy (except to the extent that the portion is described in subparagraph (i) of C. 39 Economic Action the description of C in the definition “proceeds of the disposition” in this subsection), and (c) the amount, if any, described in the description of J in this definition (but not including any payment of interest) in respect of the loan, and E.2 is the total all amounts each of which is an amount in respect of a repayment, of the loan, referred to in clause (2)(a)(ii)(B) or deductible under paragraph 60(s) of this Act or paragraph 20(1)(hh) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952 (as it applied in taxation years before 1985), (5) The description of G.1 in the definition “adjusted cost basis” in subsection 148(9) of the Act is replaced by the following: G.1 is, in the case of an interest in a life insurance policy (other than an annuity contract) to which subsection (8.2) applied before that time, the total of all amounts each of which is a mortality gain, as defined by regulation and determined by the issuer of the policy in accordance with the regulations, in respect of the interest immediately before the end of the calendar year that ended in a taxation year that began before that time, (6) The definition “adjusted cost basis” in subsection 148(9) of the Act is amended by striking out “and” at the end of the description of K and by adding the following after the description of L: M is, in the case of a policy that is issued after 2016 and is not an annuity contract, the total of all amounts each of which is a premium paid by or on behalf of the policyholder, or a cost of insurance charge incurred by the policyholder, before that time (and, in the case where the particular time at which the policy is 2013-2014 Loi n° 2 sur le plan d’act issued is determined under subsection (11), at or after the particular time), to the extent that the premium or charge is in respect of a benefit under the policy other than a benefit on death (as defined in subsection 1401(3) of the Income Tax Regulations), N is, in the case of a policy that is issued after 2016 and is not an annuity contract, the total of all amounts each of which is the policyholder’s interest in an amount paid — to the extent that the cash surrender value of the policy, if any, or the fund value of the policy (as defined in subsection 1401(3) of the Income Tax Regulations), if any, is reduced by the amount paid — before that time (and, in the case where the particular time at which the policy is issued is determined under subsection (11), at or after the particular time) that (a) is a benefit on death (as defined in subsection 1401(3) of the Income Tax Regulations), or a disability benefit, under the policy, and (b) does not result in the termination of a coverage (as defined in subsection 1401(3) of the Income Tax Regulations) under the policy, O is, in the case of a policy that is issued after 2016 and is not an annuity contract, the total of all amounts each of which is — if a benefit on death (as defined in subsection 1401(3) of the Income Tax Regulations) under a coverage (as defined in subsection 1401(3) of the Income Tax Regulations) under the policy is paid before that time (and, in the case where the particular time at which the policy is issued is determined under subsection (11), at or after the particular time) and the payment results in the termination of the coverage — the amount, if any, determined with respect to the coverage by the formula [P × (Q + R + S)/T] – U where C. 39 Economic Action P is the adjusted cost basis of the policyholder’s interest immediately before the termination, Q is the amount of the fund value benefit (as defined in subsection 1401(3) of the Income Tax Regulations) under the policy paid in respect of the coverage on the termination, R is the amount that would be the present value, determined for the purposes of section 307 of the Income Tax Regulations, on the last policy anniversary (as defined in section 310 of the Income Tax Regulations) on or before the termination, of the fund value of the coverage (as defined in subsection 1401(3) of the Income Tax Regulations) if the fund value of the coverage on that policy anniversary were equal to the fund value of the coverage on the termination, S is the amount that would be determined, on that policy anniversary, for paragraph (a) of the description of C in the definition “net premium reserve” in subsection 1401(3) of the Income Tax Regulations in respect of the coverage, if the benefit on death under the coverage, and the fund value of the coverage, on that policy anniversary were equal to the benefit on death under the coverage and the fund value of the coverage, as the case may be, on the termination, T is the amount that would be, on that policy anniversary, the net premium reserve (as defined in subsection 1401(3) of the Income Tax Regulations) in respect of the policy for the purposes of section 307 of the Income Tax Regulations, if the fund value benefit under the policy, the benefit on death under each coverage and the fund value of each coverage on that policy anniversary were equal to the fund value benefit, the benefit on death under each coverage and the 2013-2014 Loi n° 2 sur le plan d’act fund value of each coverage, as the case may be, under the policy on the termination, and U is the amount, if any, determined under subsection (4) in respect of a disposition before that time of the interest because of paragraph (2)(e) in respect of the payment in respect of the fund value benefit under the policy paid in respect of the coverage on the termination; (7) Paragraph (c) of the definition “premium” in subsection 148(9) of the Act is replaced by the following: (c) the portion of any amount paid under the policy with respect to an accidental death benefit, a disability benefit, an additional risk as a result of insuring a substandard life, an additional risk in respect of the conversion of a term policy into another policy after the end of the year, an additional risk under a settlement option, or an additional risk under a guaranteed insurability benefit, if (i) in the case of an annuity contract, a policy issued before 2017 or in respect of which the particular time at which the policy is issued is determined under subsection (11), where the interest in the policy was last acquired after December 1, 1982, the payment is made after May 31, 1985 and, if the particular time at which the policy is issued is determined under subsection (11), before the particular time, or (ii) in the case where the taxpayer’s interest in the policy was last acquired before December 2, 1982, (A) subsection 12.2(9) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, applies to the interest, (B) the particular time at which the policy is issued is determined under subsection (11), and (C) the payment is made in the period that starts at the later of May 31, 1985 and the first time at which that C. 39 Economic Action subsection 12.2(9) applies in respect of the interest and that ends at the particular time; (8) Subparagraph (i) of the description of C in paragraph (a) of the definition “proceeds of the disposition” in subsection 148(9) of the Act is replaced by the following: (i) an amount by which the amount payable in respect of a policy loan in respect of the policy is reduced as a consequence of the disposition, except that if the policy is issued after 2016 and the disposition is of a part of the interest (and, in the case where the particular time at which the policy is issued is determined under subsection (11), the disposition occurs at or after the particular time), only to the extent that the amount represents the portion of the loan applied, immediately after the loan, to pay a premium under the policy, as provided for under the terms and conditions of the policy, (9) Section 148 of the Act is amended by adding the following after subsection (10): Loss of grandfathering (11) For the purposes of determining at and after a particular time whether a life insurance policy (other than an annuity contract) issued before 2017 is treated as issued after 2016 under this section (other than this subsection) and sections 306 (other than subsection (9)), 307, 308, 310, 1401 and 1403 of the Income Tax Regulations (except as they apply for the purposes of subsection 211.1(3)), the policy is deemed to be a policy issued at the particular time if the particular time is the first time after 2016 at which life insurance — in respect of a life, or two or more lives jointly insured, and in respect of which a particular schedule of premium or cost of insurance rates applies — is 2013-2014 Loi n° 2 sur le plan d’act (a) converted (other than only because of a change in premium or cost of insurance rates) into another type of life insurance; or (b) if the insurance (other than insurance paid for with policy dividends or that is reinstated) is medically underwritten after 2016 (other than to obtain a reduction in the premium or cost of insurance rates under the policy), added to the policy. 53. (1) The portion of subsection 149(5) of the Act before paragraph (a) is replaced by the following: Exception — investment income of certain clubs (5) Notwithstanding subsections (1) and (2), where a club, society or association was for any period, a club, society or association described in paragraph (1)(l) the main purpose of which was to provide dining, recreational or sporting facilities for its members (in this subsection referred to as the “club”), a trust is deemed to have been created on the later of the commencement of the period and the end of 1971 and to have continued in existence throughout the period, and, throughout that period, the following rules apply: (2) Subsection (1) applies to the 2016 and subsequent taxation years. 54. (1) Subparagraph (a)(iii) of the definition “exempt shares” in subsection 149.1(1) of the Act is replaced by the following: (iii) on or after March 19, 2007, under the terms of a trust created before March 19, 2007, and not amended on or after March 19, 2007, (2) Subsection (1) applies to the 2016 and subsequent taxation years. 55. (1) Paragraph 152(1)(b) of the Act is replaced by the following: (b) the amount of tax, if any, deemed by subsection 120(2) or (2.2), 122.5(3), 122.51(2), 122.7(2) or (3), 122.8(2) or (3), 125.4(3), 125.5(3), 127.1(1), 127.41(3) or C. 39 Economic Action 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year. (2) The portion of subsection 152(4.2) of the Act before paragraph (a) is replaced by the following: Reassessment with taxpayer’s consent (4.2) Notwithstanding subsections (4), (4.1) and (5), for the purpose of determining — at any time after the end of the normal reassessment period, of a taxpayer who is an individual (other than a trust) or a graduated rate estate, in respect of a taxation year — the amount of any refund to which the taxpayer is entitled at that time for the year, or a reduction of an amount payable under this Part by the taxpayer for the year, the Minister may, if the taxpayer makes an application for that determination on or before the day that is 10 calendar years after the end of that taxation year, (3) Paragraph 152(4.2)(b) of the Act is replaced by the following: (b) redetermine the amount, if any, deemed by subsection 120(2) or (2.2), 122.5(3), 122.51(2), 122.7(2) or (3), 122.8(2) or (3), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year or deemed by subsection 122.61(1) to be an overpayment on account of the taxpayer’s liability under this Part for the year. (4) Subsections (1) and (3) apply to the 2015 and subsequent taxation years. (5) Subsection (2) applies to the 2016 and subsequent taxation years. 56. (1) Subsection 156.1(2) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) the individual is a graduated rate estate for the particular year. (2) Subsection (1) applies to the 2016 and subsequent taxation years. 2013-2014 Loi n° 2 sur le plan d’act 57. (1) Section 160 of the Act is amended by adding the following after subsection (1.3): Joint liability — spousal and similar trusts (1.4) If subsection 104(13.4) deems an amount to have become payable in a taxation year of a trust to an individual, the individual and the trust are jointly and severally, or solidarily, liable for the tax payable by the individual under this Part for the individual’s taxation year that includes the day on which the individual dies to the extent that that tax payable is greater than it would have been if the amount were not included in computing the individual’s income under this Part for the taxation year. (2) Subsection (1) applies to the 2016 and subsequent taxation years. 58. (1) The portion of subsection 161(2.2) of the Act before paragraph (a) is replaced by the following: Contra interest (2.2) Notwithstanding subsections (1) and (2), the total amount of interest payable by a taxpayer (other than a graduated rate estate) under those subsections, for the period that begins on the first day of the taxation year for which a part or instalment of tax is payable and ends on the taxpayer’s balance-due day for the year, in respect of the taxpayer’s tax or instalments of tax payable for the year shall not exceed the amount, if any, by which (2) Subsection (1) applies to the 2016 and subsequent taxation years. 59. (1) Subsection 163(2) of the Act is amended by adding the following after paragraph (c.3): (c.4) the amount, if any, by which (i) the total of all amounts each of which is an amount that would be deemed by subsections 122.8(2) or (3) to have been paid on account of the person’s tax payable under this Part for the year if that amount were calculated by reference to the person’s claim for the year under those subsections C. 39 Economic Action exceeds (ii) the total of all amounts each of which is the amount that the person is entitled to claim for the year under subsections 122.8(2) or (3), (2) Subsection (1) applies to the 2015 and subsequent taxation years. 60. (1) Paragraph 164(1.5)(a) of the Act is replaced by the following: (a) if the taxpayer is an individual (other than a trust) or a graduated rate estate for the year and the taxpayer’s return of income under this Part for the year was filed on or before the day that is 10 calendar years after the end of the year; (2) The portion of subsection 164(6) of the Act before paragraph (a) is replaced by the following: Disposition by legal representative of deceased (6) If in the course of administering the graduated rate estate of a taxpayer, the taxpayer’s legal representative has, within the first taxation year of the estate, (3) The portion of subsection 164(6.1) of the Act before paragraph (a) is replaced by the following: Realization of deceased employees’ options (6.1) Notwithstanding any other provision of this Act, if a right to acquire securities (as defined in subsection 7(7)) under an agreement in respect of which a benefit was deemed by paragraph 7(1)(e) to have been received by a taxpayer (in this subsection referred to as “the right”) is exercised or disposed of by the taxpayer’s legal representative within the first taxation year of the graduated rate estate of the taxpayer and the representative so elects in prescribed manner and on or before a prescribed day, (4) Subsections (1) to (3) apply to the 2016 and subsequent taxation years. 2013-2014 Loi n° 2 sur le plan d’act 61. (1) The portion of paragraph 165(1)(a) of the Act before subparagraph (i) is replaced by the following: (a) if the assessment is in respect of the taxpayer for a taxation year and the taxpayer is an individual (other than a trust) or a graduated rate estate for the year, on or before the later of (2) Subsection (1) applies to the 2016 and subsequent taxation years. 62. (1) Paragraph 207.6(1)(a) of the Act is replaced by the following: (a) a trust is deemed to be created on the day that the arrangement is established; (2) Subsection (1) applies to the 2016 and subsequent taxation years. 63. (1) Paragraph (b) of the definition “designated beneficiary” in subsection 210(1) of the Act is repealed. (2) The portion of paragraph (d) of the definition “designated beneficiary” in subsection 210(1) of the Act before subparagraph (i) is replaced by the following: (d) another trust (in this paragraph referred to as the “other trust”) that is not a graduated rate estate, a mutual fund trust or a trust that is exempt because of subsection 149(1) from tax under Part I on all or part of its taxable income, if any beneficiary under the other trust is at that time (3) Subparagraph (d)(ii) of the definition “designated beneficiary” in subsection 210(1) of the Act is repealed. (4) Clause (d)(iii)(A) of the definition “designated beneficiary” in subsection 210(1) of the Act is replaced by the following: (A) a graduated rate estate, C. 39 Economic Action (5) Subparagraph (e)(iii) of the definition “designated beneficiary” in subsection 210(1) of the Act is repealed. (6) Paragraph 210(2)(a) of the Act is replaced by the following: (a) a graduated rate estate; (7) Subsections (2), (4) and (6) apply to the 2016 and subsequent taxation years. 64. (1) Section 212 of the Act is amended by adding the following after subsection (3): Back-to-back loan arrangement (3.1) Subsections (3.2) and (3.3) apply at any time in respect of a taxpayer if (a) the taxpayer pays or credits a particular amount at that time on account or in lieu of payment of, or in satisfaction of, interest (determined without reference to paragraph 18(6.1)(b) and subsection 214(16)) in respect of a particular debt or other obligation to pay an amount to a person or partnership (in this subsection referred to as the “intermediary”); (b) the intermediary is not (i) a person resident in Canada that does not deal at arm’s length with the taxpayer, or (ii) a partnership each member of which is a person described in subparagraph (i); (c) at any time in the period during which the interest accrued (in subsections (3.2) and (3.3) referred to as the “relevant period”), the intermediary, or a person or partnership that does not deal at arm’s length with the intermediary, (i) has an amount outstanding as or on account of a debt or other obligation to pay an amount to a non-resident person that meets any of the following conditions (in this subsection and subsection (3.2) referred to as the “intermediary debt”): 2013-2014 Loi n° 2 sur le plan d’act (A) recourse in respect of the debt or other obligation is limited in whole or in part, either immediately or in the future and either absolutely or contingently, to the particular debt or other obligation, or (B) it can reasonably be concluded that all or a portion of the particular debt or other obligation became owing, or was permitted to remain owing, because (I) all or a portion of the debt or other obligation was entered into or was permitted to remain outstanding, or (II) the intermediary anticipated that all or a portion of the debt or other obligation would become owing or remain outstanding, or (ii) has a specified right (as defined in subsection 18(5)) in respect of a particular property that was granted directly or indirectly by a non-resident person and (A) the existence of the specified right is required under the terms and conditions of the particular debt or other obligation, or (B) it can reasonably be concluded that all or a portion of the particular debt or other obligation became owing, or was permitted to remain owing, because (I) the specified right was granted, or (II) the intermediary anticipated that the specified right would be granted; (d) the tax that would be payable under this Part in respect of the particular amount, if the particular amount were paid or credited to the non-resident person rather than the intermediary, is greater than the tax payable under this Part (determined without reference to this subsection and subsection (3.2)) in respect of the particular amount; and (e) the total of all amounts — each of which is, in respect of the particular debt or other obligation, an amount outstanding as or on account of an intermediary debt or the fair market value of a particular property described in subparagraph (c)(ii) — is equal to at least 25% of the total of C. 39 Economic Action (i) the amount outstanding as or on account of the particular debt or other obligation, and (ii) the total of all amounts each of which is an amount (other than the amount described in subparagraph (i)) that the taxpayer, or a person or partnership that does not deal at arm’s length with the taxpayer, has outstanding as or on account of a debt or other obligation to pay an amount to the intermediary under the agreement, or an agreement that is connected to the agreement, under which the particular debt or other obligation was entered into where (A) the intermediary is granted a security interest (as defined in subsection 18(5)) in respect of a property that is the intermediary debt or the particular property, as the case may be, and the security interest secures the payment of two or more debts or other obligations that include the debt or other obligation and the particular debt or other obligation, and (B) each security interest that secures the payment of a debt or other obligation referred to in clause (A) secures the payment of every debt or other obligation referred to in that clause. Back-to-back loan arrangement (3.2) If this subsection applies at any time in respect of a taxpayer, then for the purposes of paragraph (1)(b), the taxpayer is deemed, at that time, to pay interest to a non-resident person referred to in subparagraph (3.1)(c)(i) or (ii), the amount of which is determined by the formula [(A × B/C) – D] × (E – F)/E where 2013-2014 Loi n° 2 sur le plan d’act A is the particular amount referred to in paragraph (3.1)(a); B is the average of all amounts each of which is the lesser of (i) the amount of the particular debt or other obligation referred to in paragraph (3.1)(a) outstanding at a particular time in the relevant period; and (ii) the total of all amounts each of which is at that particular time (A) an amount outstanding as or on account of an intermediary debt, in respect of the particular debt or other obligation, that is owed to the nonresident person, (B) the fair market value of a particular property referred to in subparagraph (3.1)(c)(ii) in respect of the particular debt or other obligation, or (C) if neither clause (A) nor (B) applies at that particular time, nil; C is the average of all amounts each of which is the amount of the particular debt or other obligation outstanding at a time in the relevant period; D is the portion, if any, of the particular amount deemed by subsection 214(16) to have been paid by the taxpayer as a dividend; E is the rate of tax (determined without reference to subsection 214(16)) that would be imposed under this Part on the particular amount if the particular amount were paid by the taxpayer to the non-resident person at that time; and F is the rate of tax (determined without reference to subsection 214(16)) imposed under this Part on the intermediary in respect of all or the portion of the particular amount paid or credited to the intermediary. Back-to-back loan arrangement (3.3) If subsection (3.2) applies at any time to deem a taxpayer to pay interest at that time to more than one non-resident person referred to in subparagraph (3.1)(c)(i) or (ii) in respect of a C. 39 Economic Action particular debt or other obligation and the total of all amounts determined (without reference to this subsection) for B in subsection (3.2) in respect of the particular debt or other obligation exceeds the average of all amounts each of which is the amount of the particular debt or other obligation outstanding at a time in the relevant period, then the taxpayer may reduce the amount determined for B in respect of one or more of the non-resident persons by one or more amounts designated by the taxpayer, as is reasonable in the circumstances, the total of which designated amounts shall not be greater than that excess. (2) Subsection (1) applies to amounts paid or credited after 2014. 65. (1) Paragraph 212.3(1)(b) of the Act is replaced by the following: (b) the CRIC is immediately after the investment time, or becomes after the investment time and as part of a transaction or event or series of transactions or events that includes the making of the investment, controlled by a non-resident corporation (in this section referred to as the “parent”), and any of the following conditions is satisfied: (i) if, at the investment time, the parent owned all shares of the capital stock of the CRIC that are owned — determined without reference to paragraph 212.3(25)(b) in the case of partnerships referred to in this subparagraph and as if all rights referred to in paragraph 251(5)(b), of the parent, each person that does not deal at arm’s length with the parent and all of those partnerships, were immediate and absolute and the parent and each of the other persons and partnerships had exercised those rights at the investment time — by the parent, persons that are not dealing at arm’s length with the parent and partnerships of which the parent or a non-resident person that is not dealing at arm’s length with the parent is a member (other than a limited partner 2013-2014 Loi n° 2 sur le plan d’act within the meaning assigned by subsection 96(2.4)), the parent would own shares of the capital stock of the CRIC that (A) give the holders of those shares 25% or more of all of the votes that could be cast at any annual meeting of the shareholders in respect of all shares of the capital stock of the CRIC, or (B) have a fair market value of 25% or more of the fair market value of all of the issued and outstanding shares of the capital stock of the CRIC, (ii) the investment is an acquisition of shares of the capital stock of a subject corporation by a CRIC to which this subparagraph applies because of subsection (19), or (iii) under an arrangement entered into in connection with the investment, a person or partnership, other than the CRIC or a person related to the CRIC, has in any material respect the risk of loss or opportunity for gain or profit in respect of a property that can reasonably be considered to relate to the investment; and (2) Paragraph 212.3(2)(a) of the Act is replaced by the following: (a) for the purposes of this Part and subject to subsections (3) and (7), the CRIC is deemed to have paid to the parent, and the parent is deemed to have received from the CRIC, at the dividend time, a dividend equal to the total of all amounts each of which is the portion of the fair market value at the investment time of any property (not including shares of the capital stock of the CRIC) transferred, any obligation assumed or incurred, or any benefit otherwise conferred, by the CRIC, or of any property transferred to the CRIC which transfer results in the C. 39 Economic Action reduction of an amount owing to the CRIC, that can reasonably be considered to relate to the investment; and (3) Subsections 212.3(3) and (4) of the Act are replaced by the following: Dividend substitution election (3) If a CRIC (or a CRIC and a corporation that is a qualifying substitute corporation in respect of the CRIC at the dividend time) and the parent (or the parent and another nonresident corporation that at the dividend time does not deal at arm’s length with the parent) jointly elect in writing under this subsection in respect of an investment, and the election is filed with the Minister on or before the filingdue date of the CRIC for its taxation year that includes the dividend time, then the dividend that would, in the absence of this subsection, be deemed under paragraph (2)(a) to have been paid by the CRIC to the parent and received by the parent from the CRIC is deemed to have instead been (a) paid by the CRIC or the qualifying substitute corporation, as agreed on in the election; and (b) paid to, and received by, the parent or the other non-resident corporation, as agreed on in the election. Definitions “cross-border class” « catégorie transfrontalière » (4) The following definitions apply in this section. “cross-border class”, in respect of an investment, means a class of shares of the capital stock of a CRIC or qualifying substitute corporation if, immediately after the dividend time in respect of the investment, (a) the parent, or a non-resident corporation that does not deal at arm’s length with the parent, owns at least one share of the class; and (b) no more than 30% of the issued and outstanding shares of the class are owned by one or more persons resident in Canada that do not deal at arm’s length with the parent. 2013-2014 “dividend time” « moment du dividende » Loi n° 2 sur le plan d’act “dividend time”, in respect of an investment, means (a) if the CRIC is controlled by the parent at the investment time, the investment time; or (b) in any other case, the earlier of (i) the first time, after the investment time, at which the CRIC is controlled by the parent, and (ii) the day that is one year after the day that includes the investment time. “qualifying substitute corporation” « société de substitution admissible » “qualifying substitute corporation”, at any time in respect of a CRIC, means a corporation resident in Canada (a) that is, at that time, controlled by the parent or by a non-resident corporation that does not deal at arm’s length with the parent; (b) that has, at that time, an equity percentage (as defined in subsection 95(4)) in the CRIC; and (c) shares of the capital stock of which are, at that time, owned by the parent or another non-resident corporation with which the parent does not, at that time, deal at arm’s length. (4) Section 212.3 of the Act is amended by adding the following after subsection (5): Sequential investments — paragraph (10)(f) (5.1) In the case of an investment (in this subsection referred to as the “second investment”) in a subject corporation by a CRIC described in paragraph (10)(f), the total referred to in paragraph (2)(a) in respect of the second investment is to be reduced by the total referred to in paragraph (2)(a) in respect of a prior investment (in this subsection referred to as the “first investment”) in the subject corporation by another corporation resident in Canada if (a) the first investment is an investment that is described in paragraph (10)(a) or (b) and to which paragraph (2)(a) applies; C. 39 Economic Action (b) immediately after the investment time in respect of the first investment, the other corporation is not controlled by the parent; and (c) the other corporation becomes, after the time that is immediately after the investment time in respect of the first investment and as part of a transaction or event or series of transactions or events that includes the making of the first investment, controlled by the parent because of the second investment. (5) Subsection 212.3(6) of the Act is repealed. (6) Section 212.3 of the Act is amended by adding the following before subsection (7): Anti-avoidance rule — crossborder class (6) A particular class of shares of the capital stock of a CRIC or a qualifying substitute corporation that, in the absence of this subsection, would be a cross-border class in respect of an investment is deemed not to be a crossborder class in respect of the investment if (a) a particular corporation resident in Canada that does not deal at arm’s length with the parent (i) acquires shares of the particular class (or shares that are substituted for those shares) as part of a transaction or event or series of transactions or events that includes the investment, or (ii) owns shares of the particular class (or shares that are substituted for those shares) and, as part of a transaction or event or series of transactions or events that includes the investment, (A) the paid-up capital in respect of the particular class is increased otherwise than as a result of an acquisition described in subparagraph (i), and (B) the increase in paid-up capital in respect of the particular class can reasonably be considered to be 2013-2014 Loi n° 2 sur le plan d’act connected to funding provided to the particular corporation or another corporation resident in Canada (other than the corporation that issued the particular class) by the parent or a non-resident person that does not deal at arm’s length with the parent, unless (I) the funding results in an increase, equal to the amount funded, in the paid-up capital of shares of a class of the capital stock of the particular corporation, or the other corporation, that is a cross-border class in respect of the investment, and (II) the increase referred to in subclause (I) occurred at or before the time of the increase to the paid-up capital in respect of the particular class; and (b) it can reasonably be considered that one of the main reasons for the acquisition or for the funding, as the case may be, was to increase the amount of a deduction required under paragraph (7)(b) or (c) in computing the paid-up capital in respect of shares of the particular class held by the particular corporation. (7) Subsection 212.3(7) of the Act is replaced by the following: Reduction of deemed dividend (7) If paragraph (2)(a) applies to an investment in a subject corporation made by a CRIC, (a) where the CRIC demonstrates — in respect of one or more classes of shares of the capital stock of the CRIC, or of a qualifying substitute corporation, all the issued and outstanding shares of which are owned, immediately after the dividend time in respect of the investment, by persons that deal at arm’s length with the CRIC — that an amount of paid-up capital in respect of each of the classes arose as a consequence of one or more transfers of property, directly or indirectly, to the CRIC and that all of the property C. 39 Economic Action transferred was used by the CRIC to make, in whole or in part, the investment (or, in the case of an investment described in paragraph (10)(f), the direct acquisition referred to in that paragraph), then (i) the amount, determined without reference to this subsection, of the dividend deemed under paragraph (2)(a) to have been paid and received, is reduced by the lesser of (A) that amount, and (B) the total of all amounts of paid-up capital so demonstrated by the CRIC, and (ii) in computing the paid-up capital in respect of each class described in this paragraph, at any time after the dividend time, there is to be deducted an amount equal to the portion of the amount determined under subparagraph (i) that can reasonably be considered to relate to that class; (b) where the amount, determined without reference to this paragraph, of the dividend deemed under paragraph (2)(a) to have been paid and received is equal to or greater than the total of all amounts each of which is an amount of paid-up capital immediately after the dividend time, determined without reference to this paragraph, of a cross-border class in respect of the investment, then (i) the amount of the dividend is reduced by the total referred to in this paragraph, and (ii) in computing, at any time after the dividend time, the paid-up capital in respect of each cross-border class in respect of the investment, there is to be deducted an amount equal to the paid-up capital in respect of that class immediately after the dividend time, determined without reference to this paragraph; (c) where paragraph (b) does not apply and there is at least one cross-border class in respect of the investment, 2013-2014 Loi n° 2 sur le plan d’act (i) the amount, determined without reference to this paragraph, of the dividend is reduced to nil, (ii) in computing, at any time after the dividend time, the paid-up capital in respect of a particular cross-border class in respect of the investment, there is to be deducted the amount, if any, that when added to the total of all amounts that are deducted under this paragraph in computing the paid-up capital of other crossborder classes, results in the greatest total reduction because of this paragraph, immediately after the dividend time, of the paid-up capital in respect of shares of cross-border classes that are owned by the parent or another non-resident corporation with which the parent does not, at the dividend time, deal at arm’s length, (iii) if the proportion of the shares of a particular class owned, in aggregate, by the parent and non-resident corporations that do not deal at arm’s length with the parent is equal to the proportion so owned of one or more other cross-border classes (in this subparagraph all those classes, together with the particular class, referred to as the “relevant classes”), then the proportion that the reduction under subparagraph (ii) to the paid-up capital in respect of the particular class is of the paid-up capital, determined immediately after the dividend time and without reference to this paragraph, in respect of that class is to be equal to the proportion that the total reduction under subparagraph (ii) to the paid-up capital in respect of all the relevant classes is of the total paid-up capital, determined immediately after the dividend time and without reference to this paragraph, of all the relevant classes, and (iv) the total of all amounts each of which is an amount to be deducted under subparagraph (ii) in computing the paidup capital of a cross-border class is to be equal to the amount by which the dividend is reduced under subparagraph (i); and C. 39 Economic Action (d) if the amount of the dividend is reduced because of any of subparagraphs (a)(i), (b)(i) and (c)(i), (i) the CRIC shall file with the Minister in prescribed manner a form containing prescribed information and the amounts of the paid-up capital, determined immediately after the dividend time and without reference to this subsection, of each class of shares that is described in paragraph (a) or that is a cross-border class in respect of the investment, the paid-up capital of the shares of each of those classes that are owned by the parent or another nonresident corporation that does not, at the dividend time, deal at arm’s length with the parent, and the reduction under any of subparagraphs (a)(ii), (b)(ii) and (c)(ii) in respect of each of those classes, and (ii) if the form is not filed on or before the CRIC’s filing-due date for its taxation year that includes the dividend time, the CRIC is deemed to have paid to the parent, and the parent is deemed to have received from the CRIC, on the filing-due date, a dividend equal to the total of all amounts each of which is the amount of a reduction because of any of subparagraphs (a)(i), (b)(i) and (c)(i). (8) Subparagraph 212.3(8)(a)(ii) of the Act is replaced by the following: 2013-2014 Loi n° 2 sur le plan d’act (ii) the total that would be determined under subparagraph (i) if this Act were read without reference to paragraph (2)(b) and subsections (7) and (9), and (9) Subparagraph 212.3(8)(b)(i) of the Act is replaced by the following: (i) the total of all amounts required by paragraph (2)(b) or subsection (7) to be deducted in computing the paid-up capital in respect of the class before that time (10) Subsection 212.3(9) of the Act is replaced by the following: Paid-up capital reinstatement (9) If, in respect of an investment in a subject corporation made by a CRIC that is described in any of paragraphs (10)(a) to (f), an amount is deducted under paragraph (2)(b) or subsection (7) in computing the paid-up capital in respect of a class of shares of the capital stock of a particular corporation and, at a time subsequent to the investment time, there is a reduction of paid-up capital referred to in subparagraph (b)(i) or a receipt of property referred to in the description of A in subparagraph (b)(ii), then the paid-up capital in respect of the class is to be increased, immediately before the subsequent time, by the lesser of (a) the amount, if any, by which (i) the total of all amounts deducted, before the subsequent time, under paragraph (2)(b) or subsection (7), in respect of the investment, in computing the paid-up capital in respect of the class exceeds (ii) the total of all amounts added under this subsection, in respect of the investment, to the paid-up capital in respect of the class before the time that is immediately before the subsequent time, and (b) an amount that (i) if the investment is described in paragraph (10)(a), (b) or (f), the paid-up capital in respect of the class is reduced at the subsequent time as part of or because of a distribution of property by the particular corporation and the property (in this paragraph referred to as the “distributed C. 39 Economic Action shares”) is shares of the capital stock of the subject corporation or shares of the capital stock of a foreign affiliate of the particular corporation that were substituted for shares of the capital stock of the subject corporation, is equal to the amount determined by the formula A/B where A is (A) if the investment is described in paragraph (10)(b), the portion of the fair market value, immediately before the subsequent time, of the distributed shares that can reasonably be considered to relate to the contribution of capital that is the investment, and (B) if the investment is described in paragraph (10)(a) or (f), the lesser of (I) the portion of the fair market value, immediately before the subsequent time, of the distributed shares that can reasonably be considered to relate to the shares (in this paragraph referred to as the “acquired shares”) of the capital stock of the subject corporation that were acquired on the investment (other than any portion described in clause (A)), and (II) the proportion of the amount determined under subparagraph (a)(i) that the amount determined under subclause (I) is of the fair market value, immediately before the subsequent time, of the acquired shares, or the portion of the fair market value of shares that were substituted for the acquired shares that can reasonably be considered to relate to the acquired shares, and B is 2013-2014 Loi n° 2 sur le plan d’act (A) if the particular corporation is, immediately after the dividend time, a qualifying substitute corporation in respect of the CRIC, the particular corporation’s equity percentage (as defined in subsection 95(4)) in the CRIC immediately after the dividend time, and (B) in any other case, 100%, and (ii) in any other case, is equal to the amount determined by the formula A × B/C where A is the amount that is equal to the fair market value of property that the particular corporation demonstrates has been received at the subsequent time by it or by a corporation resident in Canada that was not dealing at arm’s length with the particular corporation at that time (in this subparagraph referred to as the “recipient corporation”) (A) as proceeds from the disposition of the acquired shares, or other shares to the extent that the proceeds from the disposition of those other shares can reasonably be considered to relate to the acquired shares or to shares of the capital stock of the subject corporation in respect of which an investment described in paragraph (10)(b) was made, other than (I) the fair market value of shares of the capital stock of another foreign affiliate of the taxpayer acquired by the recipient corporation as consideration for the disposition and as an investment to which subsection (16) or (18) applies, and (II) proceeds from a disposition of shares to a corporation resident in Canada for which the C. 39 Economic Action acquisition of the shares is an investment to which subsection (16) or (18) applies, (B) as a reduction of paid-up capital or dividend in respect of a class of shares of the capital stock of the subject corporation or the portion, of a reduction of paid-up capital or dividend in respect of a class of shares of the capital stock of a foreign affiliate of the particular corporation that were substituted for shares of the capital stock of the subject corporation, that can reasonably be considered to relate to the subject shares, or (C) if the investment is described in paragraph (10)(c) or (d) or subparagraph (10)(e)(i), (I) as a repayment of or as proceeds from the disposition of the debt obligation or amount owing, other than 1. if the debt obligation or amount owing was acquired by another foreign affiliate of the taxpayer, the portion of the fair market value of property received by the particular corporation as a result of an investment by the particular corporation that is described in paragraphs (10)(a) to (f) to which subsection (16) or (18) applies, or 2. as proceeds from a disposition to a corporation resident in Canada and that is affiliated with the particular corporation, and where subsection (16) or (18) applies to the other corporation in respect of its acquisition, or (II) as interest on the debt obligation or amount owing, B is the amount determined under paragraph (a) in respect of the class, and 2013-2014 Loi n° 2 sur le plan d’act C is the total of all amounts each of which is an amount determined under paragraph (a) in respect of all classes of shares of the capital stock of the particular corporation or of any corporation that does not deal at arm’s length with the particular corporation. Exchange of debt obligation for shares (9.1) For the purposes of subsection (9), if at any time a debt obligation that relates to a particular investment described in paragraph (10)(c) or (d) or subparagraph (10)(e)(i) is exchanged for shares of a subject corporation and as part of the exchange there is an acquisition of shares described in subparagraph (18)(b)(i) or paragraph 18(d), then all amounts, in respect of the particular investment, deducted under paragraph (2)(b) or subsection (7) from, or added under subsection (9) to, the paid-up capital in respect of a class of shares before that time are deemed to have been deducted or added, as the case may be, in respect of the acquisition of the shares and not the particular investment. Continuity for paid-up capital reinstatement (9.2) If at any particular time shares (in this subsection referred to as the “new shares”) of a class of the capital stock of a corporation resident in Canada are acquired, in a transaction to which any of sections 51, 85, 85.1, 86 and 87 apply, in exchange for a share (in this subsection referred to as the “old share”) of a class of the capital stock of a particular corporation that is either the corporation or another corporation resident in Canada, then for the purposes of subsections (8) and (9), (a) if the corporation that issues the new shares is not the particular corporation, it is deemed to be the same corporation as, and a continuation of, the particular corporation; C. 39 Economic Action (b) the new shares are deemed to be the same share, and of the same class of the capital stock of the particular corporation, as the old share; and (c) if the old share remains outstanding after the exchange, it is deemed to be a share of a different class of the capital stock of the particular corporation. (11) Paragraph 212.3(10)(c) of the Act is amended by striking out “or” at the end of subparagraph (i), by adding “or” at the end of subparagraph (ii) and by adding the following after subparagraph (ii): (iii) because a dividend has been declared, but not yet paid, by the subject corporation; (12) Subsection 212.3(15) of the Act is replaced by the following: Control (15) For the purposes of this section and paragraph 128.1(1)(c.3), (a) a CRIC or a taxpayer to which paragraph 128.1(1)(c.3) applies (in this paragraph referred to as the “specific corporation”), that would, in the absence of this subsection, be controlled at any time (i) by more than one non-resident corporation is deemed not to be controlled at that time by any such non-resident that controls at that time another non-resident corporation that controls at that time the specific corporation, unless the application of this paragraph would otherwise result in no non-resident corporation controlling the specific corporation, and (ii) by a particular non-resident corporation is deemed not to be controlled at that time by the particular corporation if the particular corporation is controlled at that time by another corporation that is at that time (A) resident in Canada, and (B) not controlled by any non-resident person; and 2013-2014 Loi n° 2 sur le plan d’act (b) if at any time a corporation would not, in the absence of this subsection, be controlled by any non-resident corporation, and a related group (determined without reference to paragraph 251(5)(b)), each member of which is a non-resident corporation, is in a position to control the corporation, the corporation is deemed to be controlled at that time by (i) the member of the group that has the greatest direct equity percentage (within the meaning assigned by subsection 95(4)) in the corporation at that time, or (ii) where no member of the group has a direct equity percentage in the corporation that is greater than that of every other member, the member determined by the corporation or, if the corporation does not make a determination, by the Minister. (13) The portion of paragraph 212.3(16)(b) of the Act before subparagraph (i) is replaced by the following: (b) officers of the CRIC, or of a corporation resident in Canada that did not, at the investment time, deal at arm’s length with the CRIC, had and exercised the principal decision-making authority in respect of the making of the investment and a majority of those officers were, at the investment time, persons each of whom was resident, and working principally, (14) Paragraph 212.3(16)(c) of the Act is replaced by the following: (c) at the investment time, it is reasonably expected that (i) officers of the CRIC, or of a corporation resident in Canada that does not deal at arm’s length with the CRIC, will have and exercise the ongoing principal decision-making authority in respect of the investment, (ii) a majority of those officers will be persons each of whom will be resident, and working principally, in Canada or in a country in which a connected affiliate is resident, and C. 39 Economic Action (iii) the performance evaluation and compensation of the officers of the CRIC, or of the corporation resident in Canada that does not deal at arm’s length with the CRIC, who are resident, and work principally, in Canada, or in a country in which a connected affiliate is resident, will be based on the results of operations of the subject corporation to a greater extent than will be the performance evaluation and compensation of any officer of a nonresident corporation (other than the subject corporation, a corporation controlled by the subject corporation or a connected affiliate) that does not deal at arm’s length with the CRIC. (15) Subsection 212.3(17) of the Act is replaced by the following: Dual officers (17) For the purposes of paragraphs (16)(b) and (c), any person who is an officer of the CRIC, or of a corporation resident in Canada that does not deal at arm’s length with the CRIC, and of a non-resident corporation that does not, at the investment time, deal at arm’s length with the CRIC (other than the subject corporation, a subject subsidiary corporation or a connected affiliate) is deemed to not be resident, and to not work principally, in a country in which a connected affiliate is resident. (16) The portion of subsection 212.3(18) of the Act before paragraph (b) is replaced by the following: Exception — corporate reorganizations (18) Subject to subsections (18.1) to (20), subsection (2) does not apply to an investment in a subject corporation made by a CRIC if (a) the investment is described in paragraph (10)(a) or (d) and is an acquisition of shares of the capital stock, or a debt obligation, of the subject corporation (i) from a corporation resident in Canada (in this paragraph referred to as the “disposing corporation”) to which the CRIC is, immediately before the investment time, related (determined without reference to paragraph 251(5)(b)), and 2013-2014 Loi n° 2 sur le plan d’act (A) each shareholder of the disposing corporation immediately before the investment time is (I) either the CRIC or a corporation resident in Canada that is, immediately before the investment time, related to the parent, and (II) at no time that is in the period during which the series of transactions or events that includes the making of the investment occurs and that is before the investment time, dealing at arm’s length (determined without reference to paragraph 251(5)(b)) with the parent or a non-resident corporation that participates in the series and is, at any time that is in the period and that is before the investment time, related to the parent, or (B) the disposing corporation is, at no time that is in the period and that is before the investment time, dealing at arm’s length (determined without reference to paragraph 251(5)(b)) with the parent or a non-resident corporation that participates in the series and is, at any time that is in the period and that is before the investment time, related to the parent, or (ii) on an amalgamation described in subsection 87(1) of two or more corporations (each of which is in this subparagraph referred to as a “predecessor corporation”) to form the CRIC if (A) all of the predecessor corporations are, immediately before the amalgamation, related to each other (determined without reference to paragraph 251(5)(b)), and (B) either (I) none of the predecessor corporations are, at any time that is in the period during which the series of transactions or events that includes the making of the investment occurs and that is before the investment time, dealing at arm’s length (determined C. 39 Economic Action without reference to paragraph 251(5)(b)) with the parent or a nonresident corporation that participates in the series and is, at any time that is in the period and that is before the investment time, related to the parent, or (II) if the condition in subclause (I) is not satisfied in respect of a predecessor corporation, each shareholder of that predecessor immediately before the investment time is 1. either the CRIC or a corporation resident in Canada that is, immediately before the investment time, related to the parent, and 2. at no time that is in the period and that is before the investment time, dealing at arm’s length (determined without reference to paragraph 251(5)(b)) with the parent or a non-resident corporation that participates in the series and is, at any time that is in the period and that is before the investment time, related to the parent; (17) Paragraph 212.3(18)(b) is amended by striking out “or” at the end of subparagraph (vi), by adding “or” at the end of subparagraph (vii) and by adding the following after subparagraph (vii): (viii) as a result of a disposition of the shares by the CRIC to a partnership and to which subsection 97(2) applies; (18) Paragraph 212.3(18)(c) of the Act is replaced by the following: (c) the investment is an indirect acquisition referred to in paragraph (10)(f) that results from a direct acquisition of shares of the capital stock of another corporation resident in Canada 2013-2014 Loi n° 2 sur le plan d’act (i) from a corporation (in this paragraph referred to as the “disposing corporation”) to which the CRIC is, immediately before the investment time, related (determined without reference to paragraph 251(5)(b)), and (A) each shareholder of the disposing corporation immediately before the investment time is (I) either the CRIC or a corporation resident in Canada that, immediately before the investment time, is related to the parent, and (II) at no time that is in the period during which the series of transactions or events that includes the making of the investment occurs and that is before the investment time, dealing at arm’s length (determined without reference to paragraph 251(5)(b)) with the parent or a non-resident corporation that participates in the series and is, at any time that is in the period and that is before the investment time, related to the parent, or (B) the disposing corporation is, at no time that is in the period and that is before the investment time, dealing at arm’s length (determined without reference to paragraph 251(5)(b)) with the parent or a non-resident corporation that participates in the series and is, at any time that is in the period and that is before the investment time, related to the parent, (ii) on an amalgamation described in subsection 87(1) of two or more corporations (each of which is in this subparagraph referred to as a “predecessor corporation”) to form the CRIC, or a corporation of which the CRIC is a shareholder, if (A) all of the predecessor corporations are, immediately before the amalgamation, related to each other (determined without reference to paragraph 251(5)(b)), and (B) either C. 39 Economic Action (I) none of the predecessor corporations are, at any time that is in the period during which the series of transactions or events that includes the making of the investment occurs and that is before the investment time, dealing at arm’s length (determined without reference to paragraph 251(5)(b)) with the parent or a nonresident corporation that participates in the series and is, at any time that is in the period and that is before the investment time, related to the parent, or (II) if the condition in subclause (I) is not satisfied in respect of a predecessor corporation, each shareholder of that predecessor immediately before the investment time is 1. either the CRIC or a corporation resident in Canada that, immediately before the investment time, is related to the parent, and 2. at no time that is in the period and that is before the investment time, dealing at arm’s length (determined without reference to paragraph 251(5)(b)) with the parent or a non-resident corporation that participates in the series and is, at any time that is in the period and that is before the investment time, related to the parent, (iii) in an exchange to which subsection 51(1) applies, (iv) in the course of a reorganization of the capital of the other corporation to which subsection 86(1) applies, (v) to the extent that an investment (other than one described in paragraph (10)(f)) is made in the subject corporation by the other corporation, or by a particular corporation resident in Canada to which the CRIC and the other corporation are related at the investment time, using property transferred, directly or indirectly, 2013-2014 Loi n° 2 sur le plan d’act by the CRIC to the other corporation or the particular corporation, as the case may be, if the two investments (A) occur within 90 days of each other, and (B) are part of the same series of transactions or events, or (vi) as a result of a disposition of the shares by the CRIC to a partnership and to which subsection 97(2) applies; or (19) Paragraph 212.3(18)(d) of the Act is replaced by the following: (d) the investment is an acquisition of shares of the capital stock of the subject corporation that is described in paragraph (10)(a), or an indirect acquisition referred to in paragraph (10)(f) that results from a direct acquisition of shares of the capital stock of another corporation resident in Canada, if (i) the shares are acquired by the CRIC in exchange for a bond, debenture or note, and (ii) subsection 51(1) would apply to the exchange if the terms of the bond, debenture or note conferred on the holder the right to make the exchange. (20) Section 212.3 of the Act is amended by adding the following after subsection (18): Exchange — pertinent loan or indebtedness (18.1) Subsection (18) does not apply to an investment that is an acquisition of property if the property can reasonably be considered to have been received by the CRIC as repayment in whole or in part, or in settlement, of a pertinent loan or indebtedness. (21) The portion of subsection 212.3(19) of the Act before paragraph (a) is replaced by the following: Preferred shares (19) Subparagraph (1)(b)(ii) applies, and subsection (16) and paragraphs (18)(b) and (d) do not apply, to an acquisition of shares of the C. 39 Economic Action capital stock of a subject corporation by a CRIC if, having regard to all the terms and conditions of the shares and any agreement in respect of the shares, the shares cannot reasonably be considered to fully participate in the profits of the subject corporation and any appreciation in the value of the subject corporation, unless the subject corporation would be a subsidiary wholly-owned corporation of the CRIC throughout the period during which the series of transactions or events that includes the acquisition occurs if the CRIC owned all of the shares of the capital stock of the subject corporation that are owned by any of (22) Paragraph 212.3(22)(a) of the Act is amended by striking out “and” at the end of subparagraph (i) and by adding the following after subparagraph (ii): (iii) each shareholder of the new corporation is deemed not to acquire indirectly any shares as a result of the amalgamation; and (23) Subsection 212.3(23) of the Act is replaced by the following: Indirect investment (23) Subsection (2) applies to an investment in a subject corporation made by a CRIC to which, in the absence of this subsection, subsection (2) would not apply because of subsection (16) or (24), to the extent that one or more properties received by the subject corporation from the CRIC as a result of the investment, or property substituted for any such property, may reasonably be considered to have been used by the subject corporation, directly or indirectly as part of a series of transactions or events that includes the making of the investment, in a transaction or event to which subsection (2) would have applied if the CRIC had entered into the transaction, or participated in the event, as the case may be, instead of the subject corporation. (24) Paragraphs 212.3(24)(a) to (c) of the Act are replaced by the following: 2013-2014 Loi n° 2 sur le plan d’act (a) all the properties received by the subject corporation from the CRIC as a result of the investment were used, at a particular time that is within 30 days after the investment time and at all times after the particular time, by the subject corporation (i) to derive income from activities that can reasonably be considered to be directly related to active business activities carried on by a particular corporation and all of the income is income from an active business because of subparagraph 95(2)(a)(i), or (ii) to make a loan or acquire a property, all or substantially all of the income from which is, or would be, if there were income from the loan or property, derived from amounts paid or payable, directly or indirectly, to the subject corporation by a particular corporation and is, or would be, income from an active business because of subparagraph 95(2)(a)(ii); (b) the particular corporation was, at the particular time, a controlled foreign affiliate of the CRIC for the purposes of section 17; and (c) the particular corporation is, throughout the period that begins at the investment time and during which the series of transactions or events that includes the activities of, or the making of the loan or acquisition of property by, the subject corporation occurs, a corporation in which an investment made by the CRIC would not be subject to subsection (2) because of subsection (16). (25) Subject to subsections (26) and (27), subsections (1) to (5), (7) to (18) and (21) to (24) apply in respect of transactions and events that occur after March 28, 2012, except that (a) an election referred to in subsection 212.3(3) of the Act, as enacted by subsection (3), is deemed to have been filed on a timely basis if the election is filed on or C. 39 Economic Action before the filing-due date of the electing CRIC for its taxation year that includes the day on which this Act receives royal assent; (b) in respect of transactions and events that occur before August 29, 2014, subsection 212.3(4) of the Act, as enacted by subsection (3), is to be read without reference to paragraph (b) of the definition “cross-border class”; (c) a form referred to in paragraph 212.3(7)(d) of the Act, as enacted by subsection (7), is deemed to have been filed by the CRIC referred to in that paragraph on a timely basis if the form is filed on or before the day that is the later of the CRIC’s filing-due date for its taxation year that includes the day on which this Act receives royal assent and one year after the day on which this Act receives royal assent; (d) in respect of transactions and events that occur before August 29, 2014, the reference to “on the filing-due date” in subparagraph 212.3(7)(d)(ii), as enacted by subsection (7), is to be read as a reference to the time that is the later of the filing-due date for the CRIC’s taxation year that includes the day on which this Act receives royal assent and one year after the day on which this Act receives royal assent; (e) in respect of transactions and events that occur before August 16, 2013 (i) subparagraph 212.3(9)(b)(ii) of the Act, as enacted by subsection (10), is to be read without reference to subclause (A)(I) in the description of A, (ii) subsection 212.3(15) of the Act, as enacted by subsection (12), is to be read without reference to paragraph (b), and (iii) the portion of subsection 212.3(18) of the Act before paragraph (a), as enacted by subsection (16), is to be read as follows: 2013-2014 Loi n° 2 sur le plan d’act (18) Subject to subsections (19) and (20), subsection (2) does not apply to an investment in a subject corporation made by a CRIC if (f) in respect of transactions and events that occur before August 29, 2014 (i) clause 212.3(18)(a)(i)(B) of the Act, as enacted by subsection (16), is to be read as follows: (B) the disposing corporation is, at no time that is in the period and that is before the investment time, dealing at arm’s length (determined without reference to paragraph 251(5)(b)) with the CRIC, or (ii) subclause 212.3(18)(a)(ii)(B)(I) of the Act, as enacted by subsection (16), is to be read as follows: (I) none of the predecessor corporations deal at arm’s length (determined without reference to paragraph 251(5)(b)) with another predecessor corporation at any time that is in the period during which the series of transactions or events that includes the making of the investment occurs and that is before the investment time, or (iii) clause 212.3(18)(c)(i)(B) of the Act, as enacted by subsection (18), is to be read as follows: (B) the disposing corporation is, at no time that is in the period and that is before the investment time, dealing at arm’s length (determined without reference to paragraph 251(5)(b)) with the CRIC, (iv) subclause 212.3(18)(c)(ii)(B)(I) of the Act, as enacted by subsection (18), is to be read as follows: (I) none of the predecessor corporations deal at arm’s length (determined without reference to paragraph C. 39 Economic Action 251(5)(b)) with another predecessor corporation at any time that is in the period during which the series of transactions or events that includes the making of the investment occurs and that is before the investment time, or (26) If an election is made under subsection 49(3) of the Jobs and Growth Act, 2012, section 212.3 of the Income Tax Act applies in the manner set out in that subsection in respect of transactions and events that occur after March 28, 2012 and before August 14, 2012. (27) If a taxpayer elects in writing under this subsection and files the election with the Minister of National Revenue on or before the day that is the later of the taxpayer’s filing-due date for its taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, then, in respect of transactions and events that occur before August 16, 2013, subsection 212.3(9) of the Act, as enacted by subsection (10), is to be read as follows: (9) If, in respect of an investment in a subject corporation made by a CRIC that is described in any of paragraphs (10)(a) to (f), an amount is required by paragraph (2)(b) or subsection (7) to be deducted in computing the paid-up capital in respect of a class of shares of the capital stock of a particular corporation, and the paid-up capital in respect of the class is reduced at a time subsequent to the investment time, then the paid-up capital in respect of the class is to be increased, immediately before the subsequent time, by the least of 2013-2014 Loi n° 2 sur le plan d’act (a) the amount by which the paid-up capital of the class is reduced at the subsequent time, (b) the amount, if any, by which (i) the total of all amounts each of which is required, before the subsequent time, by paragraph (2)(b) or subsection (7) to be deducted, in respect of the investment, in computing the paid-up capital in respect of the class exceeds (ii) the total of all amounts required under this subsection to be added, in respect of the investment, to the paid-up capital of the class before the subsequent time, and (c) an amount that (i) if the paid-up capital of the class is reduced at the subsequent time as part of or because of a distribution of property by the particular corporation and the property is shares of the capital stock of the subject corporation (in this paragraph referred to as the “subject shares”) or shares of the capital stock of a foreign affiliate of the particular corporation that were substituted for the subject shares, is equal to the fair market value of the subject shares, or the portion of the fair market value of the substituted shares that may reasonably be considered to relate to the subject shares, as the case may be, at the subsequent time, (ii) is equal to the fair market value of property that the particular corporation demonstrates it has received directly or indirectly after the investment time and no more than 180 days before the subsequent time (A) as proceeds from the disposition of the subject shares, or as the portion of the proceeds from the disposition of the substituted shares that may reasonably be considered to relate to the subject shares, (B) as a dividend or qualifying return of capital, within the meaning assigned by subsection 90(3), in respect of a class of subject shares, or the portion of a C. 39 Economic Action dividend or reduction of paid-up capital in respect of a class of substituted shares that may reasonably be considered to relate to the subject shares, or (C) if the investment is described in paragraph (10)(c) or (d) or subparagraph (10)(e)(i), (I) as a repayment of or as proceeds from the disposition of the debt obligation, or amount owing, in connection with the investment, or (II) as interest on the debt obligation or amount owing, or (iii) if neither subparagraph (i) nor (ii) applies, is equal to nil. (28) Subsection (6) applies in respect of transactions and events that occur after August 28, 2014. (29) Subsections (19) and (20) apply in respect of transactions and events that occur after August 15, 2013. 66. (1) Paragraph 219.1(3)(b) of the Act is replaced by the following: (b) an amount is required by paragraph 212.3(2)(b) or subsection 212.3(7) to be deducted in computing the paid-up capital in respect of a class of shares of the capital stock of the corporation because of an investment in a subject corporation made by a CRIC that is described in any of paragraphs 212.3(10)(a) to (f); (2) Paragraph 219.1(4)(a) of the Act is replaced by the following: (a) the total of all amounts each of which is an amount by which the paid-up capital of a class of shares of the capital stock of the corporation was required by paragraph 212.3(2)(b) or subsection 212.3(7) to be reduced in respect of an investment in a 2013-2014 Loi n° 2 sur le plan d’act subject corporation made by the CRIC that is described in any of paragraphs 212.3(10)(a) to (f), and (3) Paragraph 219.1(4)(b) of the Act is amended by striking out “or” at the end of subparagraph (i), by adding “or” at the end of subparagraph (ii) and by adding the following after subparagraph (ii): (iii) the fair market value of a debt obligation, other than a pertinent loan or indebtedness (as defined in subsection 212.3(11)), of a subject corporation that is owned by the corporation immediately before the emigration time. (4) Subsections (1) to (3) apply to corporations that cease to be resident in Canada after March 28, 2012. 67. (1) Paragraph 220(4.51)(a) of the Act is replaced by the following: (a) the total amount of those taxes that would be payable for the year by a trust resident in Canada (other than a graduated rate estate or a qualified disability trust as defined in subsection 122(3)) the taxable income of which for the year is $50,000, and (2) Subsection (1) applies to the 2016 and subsequent taxation years. 68. (1) Section 227 of the Act is amended by adding the following after subsection (6.1): Foreign affiliate dumping — latefiled form (6.2) If, in respect of an investment described in subsection 212.3(10), a corporation is deemed by subparagraph 212.3(7)(d)(ii) to pay a dividend and the corporation subsequently complies with the requirements of subparagraph 212.3(7)(d)(i) in respect of the investment, (a) subject to paragraph (b), the Minister shall, on written application made on a particular day that is, or is no more than two years after, the day on which the form described in subparagraph 212.3(7)(d)(i) is filed, pay to the corporation an amount equal to the lesser of C. 39 Economic Action (i) the total of all amounts, if any, paid to the Receiver General, on or prior to the particular day, on behalf of a person and in respect of the liability of the person to pay an amount under Part XIII in respect of the dividend, and (ii) the amount that the person was liable to pay in respect of the dividend under Part XIII; (b) where the corporation or the person is or is about to become liable to make a payment to Her Majesty in right of Canada, the Minister may apply the amount otherwise payable under paragraph (a) to that liability and notify the corporation, and, if applicable, the person, of that action; and (c) for the purposes of this Part (other than subparagraph (a)(i)), if the amount described in subparagraph (a)(ii) exceeds the amount described in subparagraph (a)(i), the corporation is deemed to pay that excess to the Receiver General on the day on which the form described in subparagraph 212.3(7)(d)(i) is filed. (2) Paragraph 227(8.5)(b) of the Act is replaced by the following: (b) an amount deemed by subparagraph 212.3(7)(d)(ii) or subsection 247(12) to have been paid as a dividend by the corporation. (3) Subsections (1) and (2) apply in respect of transactions and events that occur after March 28, 2012. 69. (1) Subparagraph 233.4(1)(c)(i) of the Act is replaced by the following: (i) where the total of all amounts, each of which is a share of the partnership’s income or loss for the period of a member that is not resident in Canada or that is a taxpayer all of whose taxable income for the year in which the period ends is exempt from tax under Part I, is less than 90% of the income or loss of the partnership for the period, and, where the income and loss of the partnership are nil for the period, the income of the partnership for the period is deemed to be $1,000,000 for the purpose of 2013-2014 Loi n° 2 sur le plan d’act determining a member’s share of the partnership’s income for the purpose of this subparagraph, and (2) Subsection 233.4(2) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) if the taxpayer is a member of one or more partnerships described in subparagraph (1)(c)(i) of which a non-resident corporation or trust is a foreign affiliate, and the taxpayer does not have any direct or indirect interest (determined without reference to subsection 93.1(1)) in the non-resident corporation or trust other than through its interest in the partnerships, then the non-resident corporation or trust is deemed not to be a foreign affiliate of the taxpayer. (3) Subsections (1) and (2) apply in respect of taxation years that end after July 11, 2013. 70. (1) Section 241 of the Act is amended by adding the following after subsection (3.2): Information may be communicated (3.3) The Minister of Canadian Heritage may communicate or otherwise make available to the public, in any manner that that Minister considers appropriate, the following taxpayer information in respect of a Canadian film or video production certificate (as defined under subsection 125.4(1)) that has been issued or revoked: (a) the title of the production for which the Canadian film or video production certificate was issued; (b) the name of the taxpayer to whom the Canadian film or video production certificate was issued; (c) the names of the producers of the production; C. 39 Economic Action (d) the names of the individuals in respect of whom and places in respect of which that Minister has allotted points in respect of the production in accordance with regulations made for the purpose of section 125.4; (e) the total number of points so allotted; and (f) any revocation of the Canadian film or video production certificate. (2) Paragraph 241(4)(d) of the Act is amended by striking out “or” at the end of subparagraph (xiv) and by adding the following after subparagraph (xv): (xvi) to a person employed or engaged in the service of an office or agency, of the Government of Canada or of a province, whose mandate includes the provision of assistance (as defined in subsection 125.4(1) or 125.5(1)) in respect of film or video productions or film or video production services, solely for the purpose of the administration or enforcement of the program under which the assistance is offered, or (xvii) to an official of the Canadian Radiotelevision and Telecommunications Commission, solely for the purpose of the administration or enforcement of a regulatory function of that Commission; 71. (1) Subparagraph (f)(vi) of the definition “disposition” in subsection 248(1) of the Act is replaced by the following: (vi) if the transferor is an amateur athlete trust, a cemetery care trust, an employee trust, a trust deemed by subsection 143(1) to exist in respect of a congregation that is a constituent part of a religious organization, a related segregated fund trust (in this paragraph having the meaning assigned by section 138.1), a trust described in paragraph 149(1)(o.4) or a trust governed by an eligible funeral arrangement, an employees profit sharing plan, a registered disability savings plan, a registered education savings plan, a registered supplementary unemployment benefit plan or a TFSA, the transferee is the same type of trust, and 2013-2014 Loi n° 2 sur le plan d’act (2) The portion of the definition “international traffic” in subsection 248(1) of the Act before paragraph (a) is replaced by the following: “international traffic” « transport international » “international traffic” means, in respect of a person or partnership carrying on the business of transporting passengers or goods, a voyage made in the course of that business if the principal purpose of the voyage is to transport passengers or goods (3) Paragraph (a) of the definition “personal trust” in subsection 248(1) of the Act is replaced by the following: (a) a graduated rate estate, or (4) The portion of paragraph (b) of the definition “personal trust” in subsection 248(1) of the Act before subparagraph (i) is replaced by the following: (b) a trust in which no beneficial interest was acquired for consideration payable directly or indirectly to (5) Subparagraph (e)(i) of the definition “taxable Canadian property” in subsection 248(1) of the Act is amended by striking out “and” at the end of clause (A) and by adding the following after clause (B): (C) partnerships in which the taxpayer or a person referred to in clause (B) holds a membership interest directly or indirectly through one or more partnerships, and (6) Subsection 248(1) of the Act is amended by adding the following in alphabetical order: C. 39 “graduated rate estate” « succession assujettie à l’imposition à taux progressifs » “graduated rate estate”, of an individual at any time, means the estate that arose on and as a consequence of the individual’s death if Economic Action (a) that time is no more than 36 months after the death, (b) the estate is at that time a testamentary trust, (c) the individual’s Social Insurance Number (or if the individual had not, before the death, been assigned a Social Insurance Number, such other information as is acceptable to the Minister) is provided in the estate’s return of income under Part I for the taxation year that includes that time and for each of its earlier taxation years that ended after 2015, (d) the estate designates itself as the graduated rate estate of the individual in its return of income under Part I for its first taxation year that ends after 2015, and (e) no other estate designates itself as the graduated rate estate of the individual in a return of income under Part I for a taxation year that ends after 2015; “international shipping” « transport maritime international » “international shipping” means the operation of a ship owned or leased by a person or partnership (in this definition referred to as the “operator”) that is used, either directly or as part of a pooling arrangement, primarily in transporting passengers or goods in international traffic — determined as if, except where paragraph (c) of the definition “international traffic” in this subsection applies, any port or other place on the Great Lakes or St. Lawrence River is in Canada — including the chartering of the ship, provided that one or more persons related to the operator (if the operator and each such person is a corporation), or persons or partnerships affiliated with the operator (in any other case), has complete possession, control and command of the ship, and any activity incident to or pertaining to the operation of the ship, but does not include (a) the offshore storing or processing of goods, (b) fishing, (c) laying cable, 2013-2014 Loi n° 2 sur le plan d’act (d) salvaging, (e) towing, (f) tug-boating, (g) offshore oil and gas activities (other than the transportation of oil and gas), including exploration and drilling activities, (h) dredging, or (i) leasing a ship by a lessor to a lessee that has complete possession, control and command of the ship, unless the lessor or a corporation, trust or partnership affiliated with the lessor has an eligible interest (as defined in subsection 250(6.04)) in the lessee; (7) The portion of subsection 248(25.1) of the Act before paragraph (a) is replaced by the following: Trust-to-trust transfers (25.1) If, at any time, a particular trust transfers property to another trust (other than a trust governed by a registered retirement savings plan or by a registered retirement income fund) in circumstances to which paragraph (f) of the definition “disposition” in subsection (1) applies, without affecting the personal liabilities under this Act of the trustees of either trust or the application of subsection 104(5.8), (8) Section 248 of the Act is amended by adding the following after subsection (28): C. 39 Farming or fishing business (29) For the purposes of subsection 40(1.1) and sections 70, 73 and 110.6, if at any time a person or partnership carries on a farming business and a fishing business, a property used at that time principally in a combination of the activities of the farming business and the fishing business is deemed to be used at that time principally in the course of carrying on a farming or fishing business. Economic Action (9) Subsections (1), (3), (4) and (7) apply to the 2016 and subsequent taxation years. (10) Subsection (2) and the definition “international shipping” in subsection 248(1) of the Act, as enacted by subsection (6), apply to taxation years that begin after July 12, 2013. (11) Subsection (5) applies in determining after July 11, 2013 whether a property is taxable Canadian property of a taxpayer. (12) The definition “graduated rate estate” in subsection 248(1) of the Act, as enacted by subsection (6), comes into force on December 31, 2015. (13) Subsection (8) applies in respect of property disposed of, or transferred, in the 2014 and subsequent taxation years. 72. (1) Paragraphs 249(1)(b) and (c) of the Act are replaced by the following: (b) in the case of a graduated rate estate, the period for which the accounts of the estate are made up for purposes of assessment under this Act; and (c) in any other case, a calendar year. (2) Section 249 of the Act is amended by adding the following after subsection (4): 2013-2014 Trust transition from graduated rate estate Loi n° 2 sur le plan d’act (4.1) For a particular trust that is a testamentary trust, (a) its taxation year that otherwise includes a particular time is deemed to end immediately before the particular time if (i) the particular trust is an estate and the particular time is the first time after 2015 at which the estate is not a graduated rate estate, or (ii) the particular trust is not an estate and the particular time is immediately after 2015; and (b) if the particular trust exists at the particular time, (i) a new taxation year of the particular trust is deemed to begin at the particular time, and (ii) for the purpose of determining the particular trust’s fiscal period after the particular time, the particular trust is deemed not to have established a fiscal period before that time. (3) Subsection 249(5) of the Act is replaced by the following: Graduated rate estate (5) The period for which the accounts of a graduated rate estate are made up for the purposes of an assessment under this Act may not exceed 12 months, and no change in the time when that period ends may be made for the purposes of this Act without the concurrence of the Minister. (4) Subsection 249(6) of the Act is repealed. (5) Subsections (1) and (3) apply to the 2016 and subsequent taxation years. (6) Subsection (2) comes into force or is deemed to have come into force on December 31, 2015. (7) Subsection (4) applies to transactions and events that occur after 2015. C. 39 Economic Action 73. (1) The portion of paragraph 249.1(1)(b) of the Act before clause (ii)(B) is replaced by the following: (b) in the case of (i) an individual (other than an individual to whom section 149 or 149.1 applies or a trust), (i.1) a trust (other than a mutual fund trust if the fiscal period is one to which paragraph 132.11(1)(c) applies or a graduated rate estate), (ii) a partnership of which (A) an individual (other than an individual to whom section 149 or 149.1 applies or a graduated rate estate), (2) Subparagraph 249.1(4)(c)(ii) of the Act is replaced by the following: (ii) who is a member of a partnership no member of which is a graduated rate estate, (3) Paragraph 249.1(4)(d) of the Act is replaced by the following: 2013-2014 Loi n° 2 sur le plan d’act (d) in the case of an individual who is a member of a partnership a member of which is a graduated rate estate, an election in prescribed form to have paragraph (1)(b) not apply is filed with the Minister by the individual on or before the earliest of the filing-due dates of the members of the partnership for a taxation year that includes the first day of the first fiscal period of the business that begins after 1994. (4) Clause 249.1(6)(b)(i)(B) of the Act is replaced by the following: (B) who is a member of a partnership no member of which is a graduated rate estate, (5) Subparagraph 249.1(6)(b)(ii) of the Act is replaced by the following: (ii) in the case of an individual who is a member of a partnership a member of which is a graduated rate estate, by the individual on or before the earliest of the filing-due dates of the members of the partnership for a taxation year that includes the first day of the first fiscal period of the business that begins after the beginning of the particular year. (6) Subsections (1) to (5) apply to the 2016 and subsequent taxation years. 74. (1) The portion of subsection 250(6) of the Act before paragraph (c) is replaced by the following: C. 39 Residence of international shipping corporation (6) For the purposes of this Act, a corporation that was incorporated or otherwise formed under the laws of a country other than Canada or of a state, province or other political subdivision of such a country is deemed to be resident in that country throughout a taxation year and not to be resident in Canada at any time in the year, if Economic Action (a) the corporation (i) has international shipping as its principal business in the year, or (ii) holds eligible interests in one or more eligible entities throughout the year and at no time in the year is the total of the cost amounts to it of all those eligible interests and of all debts owing to it by an eligible entity in which an eligible interest is held by it, by a person related to it or by a partnership affiliated with it less than 50% of the total of the cost amounts to it of all its property; (b) all or substantially all the corporation’s gross revenue for the year consists of any one or more of (i) gross revenue from international shipping, (ii) gross revenue from an eligible interest held by it in an eligible entity, and (iii) interest on a debt owing by an eligible entity in which an eligible interest is held by it, by a person related to it or by a partnership affiliated with it; and (2) Section 250 of the Act is amended by adding the following after subsection (6): Partner’s gross revenue (6.01) For the purposes of paragraph (6)(b), an amount of profit allocated from a partnership to a member of the partnership for a taxation 2013-2014 Loi n° 2 sur le plan d’act year is deemed to be gross revenue of the member from member’s interest in the partnership for the year. Service providers (6.02) Subsection (6.03) applies to a corporation, trust or partnership (in this subsection and subsection (6.03) referred to as the “relevant entity”) for a taxation year if (a) the relevant entity does not satisfy the condition in subparagraph (6)(a)(i), determined without reference to subsection (6.03); (b) all or substantially all the gross revenue of the relevant entity for the year consists of any one or more of; (i) gross revenue from the provision of services to one or more eligible entities, other than services described in any of paragraphs (a) to (h) of the definition “international shipping” in subsection 248(1), (ii) gross revenue from international shipping, (iii) gross revenue from an eligible interest held by it in an eligible entity, and (iv) interest on a debt owing by an eligible entity in which an eligible interest is held by it or a person related to it; (c) either the relevant entity is a subsidiary wholly-owned corporation (as defined in subsection 87(1.4)) of the eligible entity referred to in paragraph (b) or an eligible interest in each eligible entity referred to in paragraph (b) is held throughout the year by (i) the relevant entity, (ii) one or more persons related to the relevant entity (if the relevant entity and each such person is a corporation), or persons or partnerships affiliated with the relevant entity (in any other case), or (iii) any combination of the relevant entity and persons or partnerships described in subparagraph (ii); and (d) all or substantially all the shares of the capital stock of, or interests in, the relevant entity are held, directly or indirectly through one or more subsidiary wholly-owned C. 39 Economic Action corporations (as defined in subsection 87(1.4)), throughout the year by one or more corporations, trusts or partnerships that would be eligible entities if they did not own shares of, or interests in, the relevant entity. Service providers (6.03) If this subsection applies for a taxation year, then for the purposes of subsection (6) and paragraph 81(1)(c), (a) the relevant entity is deemed to have international shipping as its principal business in the year; and (b) the gross revenue described in subparagraph (6.02)(b)(i) is deemed to be gross revenue from international shipping. Definitions (6.04) The following definitions apply in this subsection and subsections (6) to (6.03). “eligible entity” « entité admissible » “eligible entity”, for a taxation year, means (a) a corporation that is deemed by subsection (6) to be resident in a country other than Canada for the year; or (b) a partnership or trust, if (i) it satisfies the conditions in subparagraph (6)(a)(i) or (ii), and (ii) all or substantially all its gross revenue for the year consists of any combination of amounts described in any of subparagraphs (6)(b)(i) to (iii). “eligible interest” « participation admissible » “eligible interest” means (a) in respect of a corporation, shares of the capital stock of the corporation that (i) give the holders of those shares not less than 25% of the votes that could be cast at an annual meeting of the shareholders of the corporation, and 2013-2014 Loi n° 2 sur le plan d’act (ii) have a fair market value that is not less than 25% of the fair market value of all the issued and outstanding shares of the capital stock of the corporation; (b) in respect of a trust, an interest as a beneficiary (as defined in subsection 108(1)) under the trust with a fair market value that is not less than 25% of the fair market value of all the interests of all beneficiaries under the trust; and (c) in respect of a partnership, an interest as a member of the partnership with a fair market value that is not less than 25% of the fair market value of all the membership interests in the partnership. Holdings in eligible entities (6.05) For the purpose of determining whether a person or partnership (in this subsection referred to as the “holder”) holds an eligible interest in an eligible entity in subsections (6) to (6.04), the holder is deemed to hold all of the shares or interests, as the case may be, in the eligible entity held by (a) the holder; (b) if the holder is a corporation, (i) each corporation related to the holder, and (ii) each person, other than a corporation, or partnership that is affiliated with the holder; and (c) if the holder is not a corporation, each person or partnership affiliated with the holder. (3) Subsections (1) and (2) apply to taxation years that begin after July 12, 2013. C. 39 Economic Action 75. (1) Subsection 251.2(1) of the Act is amended by adding the following in alphabetical order: “fixed interest” « participation fixe » “fixed interest”, at any time of a person in a trust, means an interest of the person as a beneficiary (in this definition, determined without reference to subsection 248(25)) under the trust provided that no amount of the income or capital of the trust to be distributed at any time in respect of any interest in the trust depends on the exercise by any person of, or the failure by any person to exercise, any discretionary power, other than a power in respect of which it is reasonable to conclude that (a) the power is consistent with normal commercial practice; (b) the power is consistent with terms that would be acceptable to the beneficiaries under the trust if the beneficiaries were dealing with each other at arm’s length; and (c) the exercise of, or failure to exercise, the power will not materially affect the value of an interest as a beneficiary under the trust relative to the value of other such interests under the trust. “investment fund” « fiducie de placement déterminée » “investment fund”, at any time, means a trust that (a) is at that time a portfolio investment fund; and (b) is, at all times throughout the period that begins at the later of March 21, 2013 and the time of its creation and that ends at that time, (i) a mutual fund trust, or (ii) a trust (A) that would be a mutual fund trust if section 4801 of the Income Tax Regulations were read without reference to its paragraph (b), and (B) if the only beneficiaries who may for any reason receive directly from the trust any of the income or capital of the trust are beneficiaries whose interests as beneficiaries under the trust are fixed interests. 2013-2014 “portfolio investment fund” « fonds de placement de portefeuille » Loi n° 2 sur le plan d’act “portfolio investment fund”, at any time, means an entity that at that time would be a portfolio investment entity as defined in subsection 122.1(1) if (a) the references to “subject entity” in paragraph (a) of the definition “non-portfolio property” in subsection 122.1(1) were read as references to “entity”; (b) the definition “Canadian real, immovable or resource property” in subsection 248(1) were read as though (i) its paragraph (a) were read without reference to “situated in Canada”, (ii) its paragraph (b) were read as “a Canadian resource property or a foreign resource property”, and (iii) “timber resource property” in paragraph (c) were defined as extending to rights in respect of property outside Canada; and (c) paragraph (c) of the definition “nonportfolio property” in subsection 122.1(1) were read without reference to “in Canada”. (2) Subsection 251.2(3) of the Act is amended by striking out “or” at the end of paragraph (d), by adding “or” at the end of paragraph (e) and by adding the following after paragraph (e): (f) the acquisition of equity of the particular trust by a person or group of persons if (i) immediately before the acquisition, the particular trust is an investment fund, and (ii) the acquisition is not part of a series of transactions or events that includes the particular trust becoming a portfolio investment fund, or ceasing to be an investment fund. C. 39 Economic Action (3) Section 251.2 of the Act is amended by adding the following after subsection (6): Timing of filing (7) If a trust is subject to a loss restriction event in a taxation year, subsection 249(4) does not apply to end the year for the purpose of this subsection or to determine the end of that year in applying subsection 132(6.1), paragraph 150(1)(c), paragraph (a) of the definition “balance-due day” in subsection 248(1) and subsection 204(2) of the Income Tax Regulations to the trust in respect of the year. (4) Subsections (1) to (3) are deemed to have come into force on March 21, 2013, except that if a trust elects in writing and files the election with the Minister of National Revenue on or before the trust’s filing-due date for its last taxation year that ends before January 1, 2015, then those subsections are deemed to have come into force in respect of that trust on January 1, 2014. 76. (1) Subparagraphs 256(1.2)(f)(i) to (iii) of the Act are replaced by the following: (ii) where a beneficiary’s share of the accumulating income or capital therefrom depends on the exercise by any person of, or the failure by any person to exercise, any discretionary power, those shares are deemed to be owned at that time by the beneficiary, (iii) in any case where subparagraph (ii) does not apply, a beneficiary is deemed at that time to own the proportion of those shares that the fair market value of the beneficial interest in the trust of the beneficiary is of the fair market value of all beneficial interests in the trust, and 2013-2014 Loi n° 2 sur le plan d’act (2) Subsection (1) applies to the 2016 and subsequent taxation years. 77. (1) Paragraph 261(3)(b) of the Act is replaced by the following: (b) the taxpayer has elected that subsection (5) apply to the taxpayer and has filed that election with the Minister in prescribed form and manner on or before the day that is 60 days after the first day of the particular taxation year; (2) Subparagraph 261(6)(a)(iii) of the Act is replaced by the following: (iii) begins on or after the first day of the particular taxpayer’s first functional currency year; (3) Clause 261(6.1)(a)(i)(C) of the Act is replaced by the following: (C) begins on or after the first day of the particular taxpayer’s first functional currency year, (4) Clause 261(11)(b)(i)(A) of the Act is replaced by the following: (A) the total of the taxes payable by the taxpayer under Parts I, VI, VI.1 and XIII.1 for the particular taxation year, as determined in the taxpayer’s elected functional currency (5) The portion of paragraph 261(11)(c) of the Act before subparagraph (i) is replaced by the following: (c) for the purposes of determining any amount (other than tax) that is payable by the taxpayer under Part I, VI, VI.1 or XIII.1 for the particular taxation year, the taxpayer’s tax payable under the Part for the particular taxation year is deemed to be equal to the total of (6) Paragraph 261(11)(d) of the Act is replaced by the following: (d) amounts of tax that are payable under this Act (except under Parts I, VI, VI.1 and XIII.1) by the taxpayer for the particular taxation year are to be determined by C. 39 Economic Action converting those amounts, as determined in the taxpayer’s elected functional currency, to Canadian currency using the relevant spot rate for the day on which those amounts are due; (7) Section 261 of the Act is amended by adding the following after subsection (17): Amalgamation — deemed application of subsection (5) (17.1) Notwithstanding subsection (3), if each predecessor corporation in respect of an amalgamation (within the meaning assigned by subsection 87(1)) has the same elected functional currency for its last taxation year, then, unless a predecessor corporation has filed a notice of revocation under subsection (4) on or before the day that is six months before the end of its last taxation year, (a) the new corporation formed as a result of the amalgamation is deemed to have made an election under paragraph (3)(b) and to have filed that election on the first day of its first taxation year; and (b) that elected functional currency is deemed to be the new corporation’s functional currency for its first taxation year. (8) Subsections (1) to (3) apply to taxation years that begin after July 12, 2013. (9) Subsections (4) to (6) apply to taxation years that begin after December 13, 2007. (10) Subsection (7) applies in respect of amalgamations that occur after July 12, 2013. C.R.C., c. 945 INCOME TAX REGULATIONS 78. (1) Subsection 102(6) of the Income Tax Regulations and the heading before it are replaced by the following: (6) Despite subsection (1), no amount shall be deducted or withheld in the year by an employer from an amount determined in accordance with subparagraph 110(1)(f)(iii), (iv) or (v) of the Act. 2013-2014 Loi n° 2 sur le plan d’act (2) Subsection (1) applies to amounts paid on or after July 12, 2013. 79. Subsection 300(2) of the Regulations is replaced by the following: (2) For the purposes of this section, if the continuance of the annuity payments under a contract depends in whole or in part on the survival of an individual, (a) the total of the payments expected to be made under the contract is (i) in the case of a contract that provides for equal payments and does not provide for a guaranteed period of payment, to be equal to the product obtained by multiplying the total of the annuity payments expected to be received throughout a year under the contract by the complete expectations of life determined (A) using the table of mortality known as the 1971 Individual Annuity Mortality Table as published in Volume XXIII of the Transactions of the Society of Actuaries, if the annuity rates in respect of the contract were fixed and determined before 2017, and (I) annuity payments under the contract commenced before 2017, or (II) on December 31, 2016, the contract would be a prescribed annuity contract if paragraph 304(1)(c) were read without reference to its subparagraph (i) and the contract cannot be terminated other than on the death of an individual on whose life payments under the contract are contingent, and (B) in any other case, using the table of mortality known as the Annuity 2000 Basic Table as published in the Transactions of Society of Actuaries, 1995–96 Reports, and (ii) in any other case, to be calculated in accordance with subparagraph (i) with such modifications as the circumstances may require; C. 39 Economic Action (b) the age of the individual on any particular date as of which a calculation is being made is (i) if the life insured was determined by the insurer that issued the contract to be a substandard life at the time the contract was issued and the Annuity 2000 Basic Table as published in the Transactions of Society of Actuaries, 1995–96 Reports applies to determine the total of the payments expected to be made under the contract, the age that is equal to the total of the age used for the purpose of determining the annuity rate under the policy at the date of issue of the contract and the number determined by subtracting the calendar year in which the contract was issued from the calendar year in which the particular date occurs, and (ii) in any other case, determined by subtracting the calendar year of the individual’s birth from the calendar year in which the particular date occurs; and (c) if, in the event of the death of the individual before the annual payments total a stated sum, the contract provides that the unpaid balance of the stated sum is to be paid in a lump sum or instalments, then for the purpose of determining the expected term of the contract, the contract is deemed to provide for the continuance of the payments under the contract for a minimum term certain equal to the nearest whole number of years required to complete the payment of the stated sum. 80. (1) Clause 304(1)(c)(iii)(A) of the Regulations is replaced by the following: (A) is (I) an individual other than a trust, (II) a trust described in paragraph 104(4)(a) of the Act (in this paragraph referred to as a “specified trust”), (III) a trust that is a qualified disability trust (as defined in subsection 122(3) of the Act) for the taxation year in which the annuity is issued, or 2013-2014 Loi n° 2 sur le plan d’act (IV) if the annuity is issued before 2016, a trust that is a testamentary trust at the time the annuity is issued, (2) Subsubclauses 304(1)(c)(iv)(B)(II)2 and 3 of the Regulations are replaced by the following: 2. in the case of a qualified disability trust, for the life of an individual who is an electing beneficiary (as defined in subsection 122(3) of the Act) of the trust for the taxation year in which the annuity is issued, 3. in the case of a trust (other than a qualified disability trust or specified trust) where the annuity is issued before October 24, 2012, for the life of an individual who is entitled to receive income from the trust, and 4. in the case of a trust (other than a qualified disability trust or specified trust) where the annuity is issued after October 23, 2012, for the life of an individual who was entitled when the contract was first held to receive all of the trust’s income that is from an amount received by the trust on or before the individual’s death as a payment under the annuity, (3) Subclause 304(1)(c)(iv)(C)(III) of the Regulations is replaced by the following: C. 39 Economic Action (III) if the holder is a qualified disability trust, an individual who is an electing beneficiary of the trust for the taxation year in which the annuity is issued, and (IV) if the holder is a trust (other than a qualified disability trust or specified trust) and the annuity is issued before 2016, the individual who was the youngest beneficiary under the trust when the contract was first held, (4) Subclause 304(1)(c)(iv)(E)(IV) of the Regulations is replaced by the following: (IV) if the holder is a trust, other than a specified trust, and the contract is first held after October 2011, on the earlier of 1. the time at which the trust ceases to be a testamentary trust, and 2. the death of the individual referred to in subclause (B)(II) or (C)(III) or (IV), as the case may be, in respect of the trust, and (5) Subsections (1) to (4) apply to the 2016 and subsequent taxation years. 81. (1) Paragraph 306(1)(b) of the Regulations is replaced by the following: (b) assuming that the terms and conditions of the policy do not change from those in effect on the last policy anniversary of the policy at or before that time and, where necessary, making reasonable assumptions about all other factors (including, in the case of a participating life insurance policy within the meaning assigned by subsection 138(12) of the Act, the assumption that the amounts of dividends paid will be as shown in the dividend scale), (i) if the policy is issued before 2017, it is reasonable to expect that the condition in paragraph (a) will be met on each policy 2013-2014 Loi n° 2 sur le plan d’act anniversary of the policy on which the policy could remain in force after that time and before the endowment date of the exemption test policies issued in respect of the policy, and (ii) if the policy is issued after 2016, it is reasonable to expect — without reference to any automatic adjustments under the policy that may be made after that time to ensure that the policy is an exempt policy and, where applicable, making projections using the most recent values that are used to calculate the accumulating fund in respect of the policy or in respect of each exemption test policy issued in respect of a coverage under the policy, as the case may be — that the condition in paragraph (a) will be met on the policy’s next policy anniversary; (2) Subsections 306(3) and (4) of the Regulations are replaced by the following: (3) For the purposes of this section and section 307, (a) in the case of a life insurance policy issued before 2017 or at a particular time determined under subsection 148(11) of the Act, a separate exemption test policy is deemed, subject to subsection (7), to be issued in respect of the life insurance policy (i) on the date of issue of the life insurance policy, and (ii) on each policy anniversary (that ends before the particular time, if any, determined under subsection 148(11) of the Act in respect of the policy) of the life insurance policy on which (A) the amount of the benefit on death under the life insurance policy exceeds (B) 108% of the amount of the benefit on death under the life insurance policy on the later of the life insurance policy’s date of issue and the date of the life insurance policy’s preceding policy anniversary, if any; and C. 39 Economic Action (b) in the case of a life insurance policy issued after 2016 (including, for greater certainty, at a particular time determined under subsection 148(11) of the Act in respect of the policy), a separate exemption test policy is deemed, subject to subsection (7), to be issued in respect of each coverage under the life insurance policy (i) unless the particular time when the policy is issued is determined under subsection 148(11) of the Act and the coverage was issued before the particular time, on the date of (A) issue of the life insurance policy, if the coverage is issued before the first policy anniversary of the life insurance policy, (B) issue of the coverage, if the coverage is issued on a policy anniversary of the life insurance policy, or (C) the life insurance policy’s preceding policy anniversary, if the coverage is issued on any date that is after the policy’s first policy anniversary and that is not a policy anniversary, (ii) on each policy anniversary of the life insurance policy (except that, if a particular time when the policy is issued has been determined under subsection 148(11) of the Act, only on a policy anniversary that ends at or after the particular time) on which (A) the amount of the benefit on death under the coverage on that policy anniversary exceeds (B) 108% of the amount of the benefit on death under the coverage, on the later of the coverage’s date of issue and the date of the life insurance policy’s preceding policy anniversary (or, if there is no preceding policy anniversary, the coverage’s date of issue), and (iii) on each policy anniversary of the life insurance policy (except that, if a particular time when the policy is issued has been 2013-2014 Loi n° 2 sur le plan d’act determined under subsection 148(11) of the Act, only on a policy anniversary that ends at or after the particular time) — except to the extent that another exemption test policy has been issued on that date under this subparagraph in respect of a coverage under the life insurance policy — on which (A) the amount by which the fund value benefit under the life insurance policy on that policy anniversary exceeds the fund value benefit under the life insurance policy on the life insurance policy’s preceding policy anniversary (or, if there is no preceding policy anniversary, the date of issue of the policy) exceeds (B) the amount by which (I) 8% of the amount of the benefit on death under the life insurance policy on the life insurance policy’s preceding policy anniversary (or, if there is no preceding policy anniversary, the date of issue of the policy) exceeds (II) the total of all amounts each of which is, in respect of a coverage under the policy, the lesser of 1. the amount by which the amount of the benefit on death under the coverage on that policy anniversary exceeds the amount of the benefit on death under the coverage on the later of the coverage’s date of issue and the date of the life insurance policy’s preceding policy anniversary (or, if there is no preceding policy anniversary, the coverage’s date of issue), and 2. 8% of the amount of the benefit on death under the coverage on the later of the coverage’s date of issue and the date of the life insurance policy’s preceding policy anniversary (or, if there is no preceding policy anniversary, the coverage’s date of issue). C. 39 Economic Action (4) Subject to subsection (10), for the purpose of determining whether the condition in paragraph (1)(a) is met on a policy anniversary of a life insurance policy, each exemption test policy issued in respect of the life insurance policy, or in respect of a coverage under the life insurance policy, is deemed (a) to have a benefit on death that is uniform throughout the term of the exemption test policy and that, subject to subsection (5), is equal to (i) if the date on which the exemption test policy is issued is determined by subparagraph (3)(a)(i), the amount by which the amount on that policy anniversary of the benefit on death under the life insurance policy exceeds the total of all amounts each of which is the amount, if any, on that policy anniversary of the benefit on death under another exemption test policy issued on or before that policy anniversary in respect of the life insurance policy, (ii) if the date on which the exemption test policy is issued is determined by subparagraph (3)(a)(ii), the amount of the excess referred to in that subparagraph on that date in respect of the life insurance policy, (iii) if the date on which the exemption test policy is issued is determined by subparagraph (3)(b)(i), the amount determined by the formula A+B–C where A is the amount on that policy anniversary of the benefit on death under the coverage, B is (A) if the benefit on death under the life insurance policy includes a fund value benefit on that policy 2013-2014 Loi n° 2 sur le plan d’act anniversary, the portion of the fund value benefit on that policy anniversary that is equal to the lesser of (I) the maximum amount of the fund value benefit that could be payable on that policy anniversary if no other coverage were offered under the life insurance policy and the life insurance policy were an exempt policy, and (II) the amount by which the fund value benefit on that policy anniversary exceeds the total of all amounts each of which is the portion of the fund value benefit allocated to other coverages under the life insurance policy, and (B) in any other case, nil, and C is the total of all amounts each of which is the amount, if any, on that policy anniversary of the benefit on death under another exemption test policy issued on or before that policy anniversary in respect of the coverage, (iv) if the date on which the exemption test policy is issued is determined by subparagraph (3)(b)(ii), the amount of the excess referred to in that subparagraph on that date in respect of the coverage, and (v) if the date on which the exemption test policy is issued is determined by subparagraph (3)(b)(iii), the lesser of (A) the amount by which the amount determined under clause (3)(b)(iii)(A) exceeds the amount determined under clause (3)(b)(iii)(B) on that date in respect of the coverage, and (B) the amount determined in respect of the coverage under subclause (A)(I) of the description of B in subparagraph (iii) on that date; and (b) to pay the amount of its benefit on death on the earlier of (i) if the life insurance policy C. 39 Economic Action (A) is issued before 2017, the date of death of the individual whose life is insured under the life insurance policy, or (B) is issued after 2016, (I) if two or more lives are jointly insured under the coverage, the date at which the benefit would be payable as a result of the death of any of the lives, and (II) in any other case, the date of death of the individual whose life is insured under the coverage, and (ii) the exemption test policy’s endowment date. (5) Subject to subsection (10), for the purpose of determining the amount of a benefit on death under an exemption test policy, (a) if the exemption test policy is issued in respect of a life insurance policy issued before 2017 and at any time the amount of a benefit on death under the life insurance policy is reduced, a particular amount that is equal to the reduction is to be applied at that time to reduce the amount of the benefit on death under each exemption test policy issued before that time in respect of the life insurance policy (other than the exemption test policy the date of issue of which is determined under subparagraph (3)(a)(i)) in the order in which the dates of their issuance are proximate to that time, by an amount equal to the lesser of (i) the portion, if any, of the particular amount not applied to reduce the benefit on death under one or more other such exemption test policies, and (ii) the amount, immediately before that time, of the benefit on death under the relevant exemption test policy; and 2013-2014 Loi n° 2 sur le plan d’act (b) if the exemption test policy is issued in respect of a coverage under a life insurance policy issued after 2016 and at any time there is a particular reduction in the amount of a benefit on death under the coverage, or the portion, if any, of the fund value benefit referred to in clause (A) of the description of B in subparagraph (4)(a)(iii) in respect of the coverage, the amount of the benefit on death under each exemption test policy issued before that time in respect of the coverage (other than the exemption test policy the date of issue of which is determined under subparagraph (3)(b)(i)) is reduced at that time by an amount equal to the least of (i) the particular reduction, (ii) the amount, immediately before that time, of the benefit on death under the relevant exemption test policy, and (iii) the portion, if any, of the particular reduction not applied to reduce the benefit on death under one or more other such exemption test policies issued on or after the date of issue of the relevant exemption test policy. (6) Subsection (7) applies at any time in respect of a life insurance policy if (a) that time is on its tenth or a later policy anniversary; (b) the accumulating fund (computed without regard to any amount payable in respect of a policy loan) in respect of the policy at that time exceeds 250% of the accumulating fund (computed without regard to any amount payable in respect of a policy loan) in respect of the policy on its third preceding policy anniversary; and (c) where that time is after 2016, C. 39 Economic Action (i) the accumulating fund (computed without regard to any amount payable in respect of a policy loan) in respect of the policy at that time exceeds the total of all amounts each of which is (A) if the policy is issued before 2017, 3/20 of the accumulating fund, at that time, in respect of an exemption test policy issued in respect of the policy, and (B) if the policy is issued after 2016, 3/8 of the accumulating fund, at that time, in respect of an exemption test policy issued in respect of a coverage under the policy, and (ii) subsection (7) did not apply on any of the policy’s six preceding policy anniversaries. (7) If this subsection applies at any time in respect of a life insurance policy, each exemption test policy issued before that time in respect of the life insurance policy is at and after that time deemed to be issued (except for purposes of this subsection, paragraph (4)(a) and subsection (5)) (a) on the later of (i) the date of the third preceding policy anniversary described in paragraph (6)(b) in respect of the policy, and (ii) the date on which it was deemed by subsection (3) to be issued (determined immediately before that time); and (b) not at any other time. (8) A life insurance policy that would, in the absence of this subsection, cease (other than by reason of its conversion into an annuity 2013-2014 Loi n° 2 sur le plan d’act contract) on a policy anniversary of the policy to be an exempt policy is deemed to be an exempt policy on that policy anniversary if (a) had that policy anniversary occurred on the particular day that is 60 days after that policy anniversary, the policy would have been an exempt policy on the particular day; or (b) the person whose life is insured under the policy dies on that policy anniversary or within 60 days after that policy anniversary. (9) A life insurance policy (other than an annuity contract or deposit administration fund policy) issued before December 2, 1982 is deemed to be an exempt policy at all times from the date of its issue until the first time after December 1, 1982 at which (a) a prescribed premium is paid by a taxpayer in respect of an interest, last acquired before December 2, 1982, in the policy; or (b) an interest in the policy is acquired by a taxpayer from the person who held the interest continuously since December 1, 1982. (10) If a particular time when a life insurance policy is issued has been determined under subsection 148(11) of the Act, in applying subsections (4) and (5) at or after the particular time to an exemption test policy issued before the particular time in respect of the policy, (a) subparagraphs (4)(a)(iii) and (iv), and not subparagraph (4)(a)(i) or (ii), apply to the exemption test policy; and (b) for greater certainty, paragraph (5)(b), and not paragraph (5)(a), applies to the exemption test policy. 82. (1) The portion of subsection 307(1) of the Regulations before paragraph (b) is replaced by the following: C. 39 Economic Action 307. (1) For the purposes of this Part and sections 12.2 and 148 of the Act, “accumulating fund”, at any particular time, means (a) in respect of a taxpayer’s interest in an annuity contract (other than a contract issued by a life insurer), the amount that is the greater of (i) the amount, if any, by which the cash surrender value of the taxpayer’s interest at that time exceeds the amount payable, if any, in respect of a loan outstanding at that time made under the contract in respect of the interest, and (ii) the amount, if any, by which (A) the present value at that time of future payments to be made out of the contract in respect of the taxpayer’s interest exceeds (B) the total of (I) the present value at that time of future premiums to be paid under the contract in respect of the taxpayer’s interest, and (II) the amount payable, if any, in respect of a loan outstanding at that time, made under the contract in respect of the taxpayer’s interest; (2) The portion of subsection 307(1) of the Regulations after subparagraph (b)(ii) is replaced by the following: is multiplied by (iii) the taxpayer’s proportionate interest in the policy; and (c) in respect of an exemption test policy, (i) if the particular time is during the exemption test policy’s pay period, the amount determined by the formula A × B/C where 2013-2014 Loi n° 2 sur le plan d’act A is the amount that would be determined under subparagraph (ii) in respect of the exemption test policy (A) if the exemption test policy’s pay period is determined by subparagraph (b)(i) or (ii) of the definition “pay period” in section 310, on the first policy anniversary that is on or after the day on which the individual whose life is insured would, if the individual survived, attain the age of 105 years, as defined under the terms of the policy, and (B) in any other case, on the exemption test policy’s policy anniversary represented by the adjectival form of the number of years in its pay period, B is the number of years since the exemption test policy was issued, and C is the number of years in the exemption test policy’s pay period, (ii) if the particular time is after the exemption test policy’s pay period and before its endowment date, the amount that is the present value at the particular time of the future benefit on death under the exemption test policy, and (iii) if the particular time is on or after the exemption test policy’s endowment date and the relevant life insurance policy is issued after 2016, the amount that is the benefit on death under the exemption test policy at the particular time. (3) The portion of subsection 307(2) of the Regulations before subparagraph (a)(i) is replaced by the following: (2) For the purposes of subsection (1), when computing the accumulating fund in respect of (a) an interest described in paragraph (1)(a), the amounts determined under clauses (1)(a)(ii)(A) and (B) are to be computed using, C. 39 Economic Action (4) Subparagraphs 307(2)(a)(i) and (ii) of the French version of the Regulations are replaced by the following: (i) dans les cas où le taux d’intérêt relatif à une période qu’a utilisé l’émetteur au moment de l’émission du contrat pour en déterminer les modalités est inférieur à tout autre taux utilisé à cette fin pour une période subséquente, être calculées selon le taux simple qui, s’il avait été appliqué à chaque période, aurait donné les mêmes modalités, (ii) dans les autres cas, être calculées selon les taux qu’a utilisés l’émetteur au moment de l’émission du contrat pour en déterminer les modalités; (5) Paragraph 307(2)(b) of the Regulations is replaced by the following: (b) an interest described in paragraph (1)(b) in respect of a life insurance policy issued before 2017 or an annuity contract, if an interest rate used for a period by a life insurer in computing the relevant amounts in paragraph 1403(1)(a) or (b) is determined under paragraph 1403(1)(c), (d) or (e), as the case may be, and that rate is less than an interest rate so determined for a subsequent period, the single rate that could, if it applied for each period, have been used in determining the premiums for the policy is to be used; (6) The portion of paragraph 307(2)(c) of the Regulations before subparagraph (i) is replaced by the following: (c) an exemption test policy issued in respect of a life insurance policy issued before 2017, (7) The portion of subsection 307(2) of the Regulations after clause (c)(ii)(A) is replaced by the following: (B) where, in respect of the life insurance policy, the particular period over which the amount determined under clause (B) of the description of A in subparagraph 1401(1)(c)(ii) does not extend to the exemption test policy’s endowment date, the weighted arithmetic mean of the interest rates used to 2013-2014 Loi n° 2 sur le plan d’act determine the amount is to be used for the period that is after the particular period and before that date, (iii) notwithstanding subparagraphs (i) and (ii), no rate of interest used for the purpose of determining the accumulating fund in respect of an exemption test policy issued in respect of the life insurance policy is to be less than (A) if the life insurance policy is issued after April 1985, 4% per annum, and (B) if the life insurance policy is issued before May 1985, 3% per annum, and (iv) each amount of a benefit on death is to be determined net of any portion in respect of the benefit on death of the exemption test policy related to a segregated fund; and (d) an exemption test policy issued in respect of a coverage under a life insurance policy issued after 2016, (i) the rates of interest and mortality used and the age of the individual whose life is insured under the coverage are to be the same as those used in computing amounts under paragraph 1401(1)(c) in respect of the policy, and (ii) each amount of a benefit on death is to be determined net of any portion in respect of the benefit on death of the exemption test policy related to a segregated fund. (8) Subsections 307(3) and (4) of the Regulations are repealed. (9) Subsection 307(5) of the Regulations is amended by adding “and” at the end of paragraph (a), by striking out “and” at the end of paragraph (b) and by repealing paragraph (c). C. 39 Economic Action 83. Subsections 308(1) and (1.1) of the Regulations are replaced by the following: 308. (1) For the purposes of subparagraph 20(1)(e.2)(ii) and paragraph (a) of the description of L in the definition “adjusted cost basis” in subsection 148(9) of the Act, the net cost of pure insurance for a year in respect of a taxpayer’s interest in a life insurance policy is (a) if, determined at the end of the year, the policy was issued before 2017, the amount determined by the formula A × (B – C) where A is the probability, computed on the basis of the rates of mortality under the 1969–75 mortality tables of the Canadian Institute of Actuaries published in Volume XVI of the Proceedings of the Canadian Institute of Actuaries, or on the basis described in subsection (1.1), that an individual who has the same relevant characteristics as the individual whose life is insured will die in the year, B is the benefit on death in respect of the interest at the end of the year, and C is the accumulating fund (determined without regard to any amount payable in respect of the policy loan) in respect of the interest at the end of the year or the interest’s cash surrender value at the end of the year, depending on the method regularly followed by the life insurer in computing amounts under this subsection; and (b) if, determined at the end of the year, the policy was issued after 2016, the total of all amounts each of which is an amount determined in respect of a coverage in respect of the interest by the formula A × (B – C) where A is the probability, computed on the basis of the rates of mortality determined in accordance with paragraph 1401(4)(b), or 2013-2014 Loi n° 2 sur le plan d’act on the basis described in subsection (1.2), that an individual whose life is insured under the coverage will die in the year, B is the benefit on death under the coverage in respect of the interest at the end of the year, and C is the amount determined by the formula D+E where D is the portion, in respect of the coverage in respect of the interest, of the amount that would be the present value, determined for the purposes of section 307, on the last policy anniversary that is on or before the last day of the year, of the fund value of the coverage if the fund value of the coverage were equal to the fund value of the coverage at the end of the year, and E is the portion, in respect of the coverage in respect of the interest, of the amount that would be determined, on that policy anniversary, for paragraph (a) of the description of C in the definition “net premium reserve” in subsection 1401(3) in respect of the coverage, if the benefit on death under the coverage, and the fund value of the coverage, on that policy anniversary were equal to the benefit on death under the coverage and the fund value of the coverage, respectively, at the end of the year. (1.1) If premiums for a life insurance policy do not depend directly on smoking or sex classification, the probability referred to in paragraph (1)(a) may be determined using rates of mortality otherwise determined, provided that for each age for the policy, the expected value of the aggregate net cost of pure insurance, calculated using those rates of mortality, is equal to the expected value of the aggregate net C. 39 Economic Action cost of pure insurance, calculated using the rates of mortality under the 1969–75 mortality tables of the Canadian Institute of Actuaries published in Volume XVI of the Proceedings of the Canadian Institute of Actuaries. (1.2) If premiums or costs of insurance charges for a coverage under a life insurance policy do not depend directly on smoking or sex classification, the probability referred to in paragraph (1)(b) may be determined using rates of mortality otherwise determined, provided that for each age for the coverage, the expected value of the aggregate net cost of pure insurance, calculated using those rates of mortality, is equal to the expected value of the aggregate net cost of pure insurance, calculated using the rates of mortality that would be calculated under paragraph (1)(b) in respect of the coverage using the mortality tables described in paragraph 1401(4)(b). 84. (1) The definition “benefit on death” in section 310 of the Regulations is replaced by the following: “benefit on death” « prestation de décès » “benefit on death” has the same meaning as in subsection 1401(3). (2) Section 310 of the Regulations is amended by adding the following in alphabetical order: “adjusted purchase price” « prix d’achat rajusté » “coverage” « protection » “adjusted purchase price”, of a taxpayer’s interest in an annuity contract at any time, means, subject to subsections 300(3) and (4), the amount that would be determined at that time in respect of the interest under the definition “adjusted cost basis” in subsection 148(9) of the Act if the formula in that definition were read without reference to K. “coverage”, under a life insurance policy, (a) for the purposes of section 306, means all life insurance (other than a fund value benefit) under the policy in respect of a specific life, or two or more specific lives jointly insured; and 2013-2014 Loi n° 2 sur le plan d’act (b) for the purposes of sections 307 and 308, has the same meaning as in subsection 1401(3). “endowment date” « date d’échéance » “endowment date”, of an exemption test policy, means (a) where the exemption test policy is issued in respect of a life insurance policy issued before 2017, the later of (i) 10 years after the date of issue of the life insurance policy, and (ii) the first policy anniversary that is on or after the day on which the individual whose life is insured under the life insurance policy would, if the individual survived, attain the age of 85 years, as defined under the terms of the policy; and (b) where the exemption test policy is issued in respect of a coverage under a life insurance policy issued after 2016, (i) if two or more lives are jointly insured under the coverage, the date that would be determined under subparagraph (ii) using the equivalent single age, determined on the coverage’s date of issue and in accordance with accepted actuarial principles and practices, that reasonably approximates the mortality rates of those lives, and (ii) in any other case, the later of (A) the earlier of (I) 15 years after the date of issue of the exemption test policy, and (II) the first policy anniversary that is on or after the day on which the individual whose life is insured under the coverage would, if the individual survived, attain the age of 105 years, as defined under the terms of the policy, and (B) the first policy anniversary that is on or after the day on which the individual whose life is insured under the coverage would, if the individual survived, attain the age of 90 years, as defined under the terms of the policy. C. 39 “fund value benefit” « bénéfice au titre de la valeur du fonds » “fund value benefit” has the same meaning as in subsection 1401(3). “fund value of a coverage” « valeur du fonds d’une protection » “fund value of a coverage” has the same meaning as in subsection 1401(3). “pay period” « période de paiement » “pay period”, of an exemption test policy, means Economic Action (a) where the exemption test policy is issued in respect of a life insurance policy issued before 2017, (i) if on the date of issue of the exemption test policy, the individual whose life is insured has attained the age of 66 years, as defined under the terms of the policy, but not the age of 75 years, as defined under the terms of the policy, the period that starts on that date and that ends after the number of years obtained when the number of years by which the age of the individual exceeds 65 years, as defined under the terms of the policy, is subtracted from 20, (ii) if on the date of issue of the exemption test policy, the individual whose life is insured has attained the age of 75 years, as defined under the terms of the policy, the 10-year period that starts on that date, and (iii) in any other case, the 20-year period that starts on the date of issue of the exemption test policy; and (b) where the exemption test policy is issued in respect of a coverage under a life insurance policy issued after 2016, (i) subject to subparagraph (ii), if the individual whose life is insured under the coverage would, if the individual survived, attain the age of 105 years, as defined under the terms of the policy, within the eight-year period that starts on the date of issue of the exemption test policy, the period that starts on that date and that ends on the first policy anniversary that is on or after the day on which the individual 2013-2014 Loi n° 2 sur le plan d’act would, if the individual survived, attain the age of 105 years, as defined under the terms of the policy, (ii) if two or more lives are jointly insured under the coverage and an individual of an age equal to the equivalent single age on the date of the issue of the coverage would, if the individual survived, attain the age of 105 years, as defined under the terms of the policy, within the eight-year period that starts on the date of issue of the exemption test policy, the period that starts on that date and that ends on the first policy anniversary that is on or after the day on which the individual would, if the individual survived, attain the age of 105 years, as defined under the terms of the policy, and (iii) in any other case, the eight-year period that starts on the date of issue of the exemption test policy. 85. (1) Subsection 1104(13) of the Regulations is amended by adding the following in alphabetical order: “producer gas” « gaz de gazéification » “producer gas” means fuel the composition of which, excluding its water content, is all or substantially all non-condensable gases that is generated primarily from eligible waste fuel using a thermo-chemical conversion process and that is not generated using any fuels other than eligible waste fuel or fossil fuel. (2) Paragraph 1104(17)(a) of the Regulations is replaced by the following: C. 39 Economic Action (a) the property is included in Class 43.1 because of its subparagraph (c)(i) or is described in any of subparagraphs (d)(viii), (ix), (xi), (xiii), (xiv) and (xvi) of Class 43.1 and paragraph (a) of Class 43.2; and (3) Subsection (1) is deemed to have come into force on February 11, 2014. (4) Subsection (2) applies to property acquired after February 10, 2014. 86. (1) The portion of subsection 1401(1) of the Regulations before subparagraph (c.1)(i) is replaced by the following: 1401. (1) For the purposes of applying section 307 and subsection 211.1(3) of the Act at any time, the amounts determined under this subsection are, (a) in respect of a deposit administration fund policy, the total of the insurer’s liabilities under the policy calculated in the manner that (i) if the insurer is required to file an annual report with its relevant authority for a period that includes that time, is required to be used in preparing that report, and (ii) in any other case, is required to be used in preparing its annual financial statements for the period that includes that time; (b) in respect of a group term life insurance policy that provides insurance for a period not exceeding 12 months, the unearned portion of the premium paid by the policyholder for the policy at that time determined by apportioning the premium paid by the policyholder equally over the period to which that premium pertains; (c) in respect of a life insurance policy, other than a policy referred to in paragraph (a) or (b), the greater of (i) the amount determined by the formula A–B where A is 2013-2014 Loi n° 2 sur le plan d’act (A) if the policy is issued after 2016 and is not an annuity contract, the cash surrender value of the policy at that time determined without reference to surrender charges, and (B) in any other case, the cash surrender value of the policy at that time, and B is the total of all amounts each of which is an amount payable at that time in respect of a policy loan in respect of the policy, and (ii) the amount determined by the formula A – (B + C) where A is (A) if the policy is issued after 2016 and is not an annuity contract, the net premium reserve in respect of the policy at that time, and (B) in any other case, the present value at that time of the future benefits provided by the policy, B is (A) if the policy is issued after 2016 and is not an annuity contract, nil, and (B) in any other case, the present value at that time of any future modified net premiums in respect of the policy, and C is the total of all amounts each of which is an amount payable at that time in respect of a policy loan in respect of the policy; (c.1) in respect of a group life insurance policy, the amount (other than an amount in respect of which a deduction may be claimed by the insurer under subsection 140(1) of the Act because of subparagraph 138(3)(a)(v) of the Act in computing the insurer’s income for its taxation year that includes that time) in respect of a dividend, refund of premiums or refund of premium deposits provided for C. 39 Economic Action under the terms of the policy that will be used by the insurer to reduce or eliminate a future adverse claims experience under the policy or that will be paid or unconditionally credited to the policyholder by the insurer or applied in discharge, in whole or in part, of a liability of the policyholder to pay premiums to the insurer, which is the least of (2) Subparagraphs 1401(1)(c.1)(ii) and (iii) of the Regulations are replaced by the following: (ii) 25% of the amount of the premium payable under the terms of the policy for the 12-month period ending at that time, and (iii) the amount of the reserve or liability in respect of such a dividend, refund of premiums or refund of premium deposits that (A) if the insurer is required to file an annual report with its relevant authority for a period that includes that time, is used in preparing that report, and (B) in any other case, is used in preparing its annual financial statements for the period that includes that time; and (3) Subparagraph 1401(1)(d)(iv) of the Regulations is replaced by the following: (iv) an additional risk in respect of the conversion of a term policy or the conversion of the benefits under a group policy into another policy after that time, (4) Subparagraph 1401(1)(d)(ix) of the Regulations is replaced by the following: (ix) a benefit, risk or guarantee in respect of which an amount has been claimed under any other paragraph of this subsection by the insurer as a deduction in computing its income for its taxation year that includes that time, 2013-2014 Loi n° 2 sur le plan d’act (5) Subparagraph 1401(1)(d)(xi) of the Regulations is replaced by the following: (xi) the reserve in respect of the benefit, risk or guarantee that (A) if the insurer is required to file an annual report with its relevant authority for a period that includes that time, is used in preparing that report, and (B) in any other case, is used in preparing its annual financial statements for the period that includes that time. (6) Section 1401 of the Regulations is amended by adding the following after subsection (2): (3) The following definitions apply in this section. “benefit on death” « prestation de décès » “benefit on death” includes the amount of an endowment benefit but does not include (a) any additional amount payable as a result of accidental death; and (b) where interest, if any, on an amount held on deposit by an insurer is included in computing the income of a policyholder for a taxation year, the amount held on deposit and interest on the deposit. “coverage” « protection » “fund value benefit” « bénéfice au titre de la valeur du fonds » “coverage”, under a life insurance policy, means each life insurance (other than a fund value benefit) under the policy in respect of a specific life, or two or more specific lives jointly insured, and in respect of which a particular schedule of premium or cost of insurance rates applies. For greater certainty, each such insurance is a separate coverage. “fund value benefit”, under a life insurance policy at any time, means a benefit under the policy the amount of which is the amount by which the fund value of the policy at that time exceeds the total of all amounts each of which is a fund value of a coverage under the policy at that time. C. 39 “fund value of a coverage” « valeur du fonds d’une protection » “fund value of a coverage”, under a life insurance policy at any time, means the total of all amounts each of which is the amount at that time of an investment account in respect of the policy that reduces the net amount at risk as determined for the purpose of calculating the cost of insurance charges for the coverage during the period over which those charges are incurred or would be incurred if they were to apply until the termination of the coverage. “fund value of a policy” « valeur du fonds d’une police » “fund value of a policy”, at any time, means the total of all amounts each of which is the amount at that time of an investment account in respect of the policy and, for greater certainty, Economic Action (a) includes, where interest, if any, on an amount held on deposit by an insurer is not included in computing the income of a policyholder for a taxation year, the amount held on deposit and interest on the deposit; and (b) excludes, where interest, if any, on an amount held on deposit by an insurer is included in computing the income of a policyholder for a taxation year, the amount held on deposit and interest on the deposit. “future benefits to be provided” « prestations futures à verser » “future benefits to be provided”, in respect of a coverage under a life insurance policy at any time, means (a) if there is a fund value of the coverage at that time, each benefit on death that would be payable under the coverage at a particular time after that time determined as if the amount of the benefit were equal to the amount by which the benefit on death at that time exceeds the fund value of the coverage at that time; and (b) in any other case, each benefit on death payable under the coverage at a particular time after that time. “future net premiums or cost of insurance charges” « frais d’assurance ou primes nets futurs » “future net premiums or cost of insurance charges”, in respect of a coverage at any time, means 2013-2014 Loi n° 2 sur le plan d’act (a) for the purposes of paragraph (a) of the description of C in the definition “net premium reserve” in this subsection, each amount determined by the formula A × B/C where A is future premiums or cost of insurance charges in respect of the coverage at that time, B is the present value at the date of issue of the coverage of future benefits to be provided in respect of the coverage on that date, and C is the present value at the date of issue of the coverage of future premiums or cost of insurance charges in respect of the coverage on that date; and (b) for the purposes of paragraph (b) of the description of C in the definition “net premium reserve” in this subsection, (i) each amount determined by the formula A × (B + C)/(D + E) where A is future premiums or cost of insurance charges in respect of the coverage at that time, B is the present value at the date of issue of the coverage of future benefits to be provided in respect of the coverage on the particular day that is one year after that date and, if the coverage has a fund value on that date, determined as if the fund value of the coverage were nil on that date, C is the present value at the date of issue of the coverage of future benefits to be provided in respect of the coverage on the particular day that is two years after that date and, if the coverage has a fund value on that date, determined as if the fund value of the coverage were nil on that date, C. 39 Economic Action D is the present value at the date of issue of the coverage of future premiums or cost of insurance charges in respect of the coverage on the particular day that is one year after that date and, if the coverage has a fund value on that date, determined as if the fund value of the coverage were nil on that date, and E is the present value at the date of issue of the coverage of future premiums or cost of insurance charges in respect of the coverage on the particular day that is two years after that date and, if the coverage has a fund value on that date, determined as if the fund value of the coverage were nil on that date, and (ii) notwithstanding subparagraph (i), in respect of the second year of the coverage, the amount determined by the formula (A + B)/2 where A is the amount determined under subparagraph (i), and B is the amount of a one-year term insurance premium or cost of insurance charge that would be payable in respect of the coverage if the benefit on death were equal to the amount by which the benefit on death at the end of the first year of the coverage exceeds the fund value of the coverage, if any, at the end of the first year of the coverage. “future premiums or cost of insurance charges” « frais d’assurance ou primes futurs » “future premiums or cost of insurance charges”, in respect of a coverage at any time, means (a) if there is a fund value of the coverage at that time, each cost of insurance charge in respect of the coverage that would be incurred at a particular time after that time determined as if the net amount at risk under the coverage after that time were equal to the amount by which the benefit on death under the coverage at that time exceeds the fund value of the coverage at that time; and (b) in any other case, each premium in respect of the coverage that is fixed and determined on the date of issue of the 2013-2014 Loi n° 2 sur le plan d’act coverage that will become payable, or each cost of insurance charge in respect of the coverage that will be incurred, as the case may be, at a particular time after that time. “interpolation time” « moment d’interpolation » “interpolation time”, of a coverage, means the time that is the earlier of (a) the time that is eight years after the date of issue of the coverage; and (b) the first time at which no premiums are payable or cost of insurance charges are incurred, as the case may be, in respect of the coverage. “net premium reserve” « provision pour primes nettes » “net premium reserve”, in respect of a life insurance policy at any time, means the amount determined by the formula A+B+C where A is the total of all amounts, if any, each of which is the present value at that time of the fund value of a coverage under the policy at that time; B is the amount, if any, of the fund value benefit under the policy at that time; and C is (a) in applying paragraph (1)(c) for the purposes of section 307, the total of all amounts each of which is, in respect of a coverage under the policy, (i) if that time is at or after the interpolation time of the coverage, the amount determined by the formula D–E where D is the present value at that time of future benefits to be provided in respect of the coverage at that time, and E is the present value at that time of future net premiums or cost of insurance charges in respect of the coverage at that time, and C. 39 Economic Action (ii) if that time is before the interpolation time of the coverage, the amount determined by the formula F/G × (H – I) where F is the number of years that the coverage has been in effect as of that time, G is the number of years that the coverage would have been in effect if that time were the interpolation time, H is the present value at the interpolation time of future benefits to be provided in respect of the coverage at the interpolation time and, if the coverage has a fund value at that time, determined as if the amount of the benefit on death under the coverage at the interpolation time were equal to the amount by which the benefit on death at that time exceeds the fund value of the coverage at that time, and I is the present value at the interpolation time of future net premiums or cost of insurance charges in respect of the coverage at the interpolation time and, if the coverage has a fund value at that time, determined as if the net amount at risk under the coverage after the interpolation time were equal to the amount by which the benefit on death at that time exceeds the fund value of the coverage at that time, and (b) in applying paragraph (1)(c) for the purposes of subsection 211.1(3) of the Act, the total of all amounts each of which is, in respect of a coverage under the policy, the amount determined by the formula J–K where J is the present value at that time of future benefits to be provided in respect of the coverage at that time, and K is the present value at that time of future net premiums or cost of insurance charges in respect of the coverage at that time. 2013-2014 “policy anniversary” « anniversaire de la police » Loi n° 2 sur le plan d’act “policy anniversary” has the same meaning as in section 310. (4) In applying paragraph (1)(c) for the purposes of section 307 in respect of a life insurance policy (other than an annuity contract) issued after 2016, the following rules apply: (a) in computing present values (i) an annual interest rate of 3.5% is to be used, and (ii) mortality rates are to be used; (b) in determining the mortality rates that apply to a life insured under a coverage under the policy, (i) if a single life is insured under the coverage, (A) the age that is to be used is the age of the life insured at the time at which the coverage was issued, or that which is attained on the birthday of the life insured nearest to the time at which the coverage was issued, depending on the method used by the insurer that issued the policy in determining the premium or cost of insurance rates in respect of the life insured, (B) if the life insured was determined by the insurer that issued the policy to be a standard life at the time the coverage was issued, the Proposed CIA Mortality Tables, 1986–1992 included in the May 17, 1995 Canadian Institute of Actuaries Memorandum, extended to include select mortality rates from age 81 to age C. 39 Economic Action 90 developed using the methodology used by the Canadian Institute of Actuaries to derive select mortality rates from age 71 to age 80, applicable for an individual who has the same relevant characteristics as the life insured, are to be used, and (C) if the life insured was determined by the insurer that issued the policy to be a substandard life at the time the coverage was issued, the mortality rates that apply are to be equal to, depending on the method used by the insurer for the purpose of determining the premium or cost of insurance rates in respect of the coverage, (I) the lesser of one and the product of the rating attributed to the life by the insurer and the mortality rates that would be determined under clause (B) if the life were not a substandard life, or (II) the mortality rates that would have been determined under clause (B) had the life insured been a standard life and the age of the life insured been the age used by the life insurer for the purpose of determining the premium or cost of insurance rates in respect of the coverage, and (ii) if two or more lives are jointly insured under the coverage, the mortality rates to be used are those determined by applying the methodology used by the insurer that issued the policy to estimate the mortality rates of the lives jointly insured for the purpose of determining the premium or cost of insurance rates in respect of the coverage to the Proposed CIA Mortality Tables, 1986–1992 included in the May 17, 1995 Canadian Institute of Actuaries Memorandum, extended to include select mortality rates from age 81 to age 90 developed using the methodology used by the Canadian Institute of Actuaries to derive select mortality rates from age 71 to age 80; and 2013-2014 Loi n° 2 sur le plan d’act (c) in determining the net premium reserve in respect of the policy, the present value of future net premiums or cost of insurance charges is to be calculated as if a premium or cost of insurance charge payable or incurred on a policy anniversary were payable or incurred, as the case may be, one day after the policy anniversary. (5) In applying paragraph (1)(c) for the purposes of subsection 211.1(3) of the Act in respect of a life insurance policy (other than an annuity contract) (a) if the policy is issued after 2016, (i) the rates of interest, mortality and lapses described in subsection 1403(1) are to be used in computing present values, determined as if (A) subsections 1403(2) to (8) did not apply, and (B) the reference to “premiums for the policy” in paragraph 1403(1)(e) were read as a reference to “premiums or cost of insurance charges in respect of a coverage under the policy”, (ii) subparagraph (1)(c)(i) is to be read without reference to “determined without reference to surrender charges”, and (iii) in determining the net premium reserve in respect of the policy, the present value of future net premiums or cost of insurance charges is to be calculated as if a premium or cost of insurance charge payable or incurred on a policy anniversary were payable or incurred, as the case may be, one day after the policy anniversary; and (b) if the policy is issued before 2017 and at a particular time after 2016 life insurance — in respect of a life, or two or more lives jointly insured, and in respect of which a C. 39 Economic Action particular schedule of premium or cost of insurance rates applies — is converted (other than only because of a change in premium or cost of insurance rates) into another type of life insurance under the policy or is added to the policy, then that insurance is deemed to be a separate life insurance policy issued at the particular time unless (i) the insurance is part of a rider deemed by subsection 211(2) of the Act to be a separate life insurance policy issued at the particular time, or (ii) in the case of insurance added to the policy, (A) the insurance is medically underwritten (I) to obtain a reduction in the premium or cost of insurance rates under the policy, or (II) before 2017, or (B) the insurance is paid for with policy dividends or is reinstated. 87. The portion of subsection 1403(1) of the Regulations before paragraph (a) is replaced by the following: 1403. (1) Subject to subsections (2) and (3), for the purposes of applying paragraph 1401(1)(c) in respect of a life insurance policy issued before 2017 or an annuity contract, a modified net premium and an amount determined by paragraph 1401(1)(c) are to be computed 88. (1) Subparagraph (a)(iii) of the definition “earnings” in subsection 5907(1) of the Regulations is replaced by the following: (iii) in any other case, the amount that would be the income from the active business for the year under Part I of the Act if the business were carried on in Canada, the affiliate were resident in Canada and the Act were read without reference to subsections 18(4), 80(3) to (12), (15) and (17) and 80.01(5) to (11) and sections 80.02 to 80.04, 2013-2014 Loi n° 2 sur le plan d’act (2) Paragraph (b) of the definition “earnings” in subsection 5907(1) of the Regulations is replaced by the following: (b) in any other case, the total of all amounts each of which is an amount of income that would be required under paragraph 95(2)(a) or subsection 95(2.44) of the Act to be included in computing the affiliate’s income or loss from an active business for the year if that income were computed taking into account the rules in subsection (2.03); (gains) (3) The portion of paragraph (a) of the definition “exempt earnings” in subsection 5907(1) of the Regulations after subparagraph (iii) is repealed. (4) Clause (d)(ii)(A) of the definition “exempt earnings” in subsection 5907(1) of the Regulations is replaced by the following: (A) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under subparagraph 95(2)(a)(i) of the Act and that would (I) if earned by the other foreign affiliate referred to in subclause 95(2)(a)(i)(A)(I) or (IV) of the Act, be included in computing the exempt earnings or exempt loss of the other foreign affiliate for a taxation year, (II) if earned by the life insurance corporation referred to in subclause 95(2)(a)(i)(A)(II) of the Act and based on the assumptions contained in subclause 95(2)(a)(i)(B)(II) of the Act, be included in computing the exempt earnings or exempt loss of the life insurance corporation for a taxation year, or (III) if earned from the active business activities carried on by the particular affiliate, or the partnership referred to in subclause 95(2)(a)(i)(A)(III) of the Act, be C. 39 Economic Action included in computing the exempt earnings or exempt loss of the particular affiliate for a taxation year, (5) Subclause (d)(ii)(E)(I) of the definition “exempt earnings” in subsection 5907(1) of the Regulations is replaced by the following: (I) the second and third affiliates referred to in subclause 95(2)(a)(ii)(D)(IV) of the Act are each resident in a designated treaty country throughout their relevant taxation years (within the meaning assigned by that subclause), and (6) Subparagraph (d)(ii) of the definition “exempt earnings” in subsection 5907(1) of the Regulations is amended by striking out “or” at the end of clause (H) and by adding the following after clause (I): (J) an amount that is required to be included in computing the particular affiliate’s income from an active business for the year under subsection 95(2.44) of the Act if the amount is in respect of income that would, in the absence of paragraph 95(2)(a.3) of the Act, be income from an active business carried on by the particular affiliate in a designated treaty country, or (7) Subparagraph (vi) of the description of A in the definition “exempt surplus” in subsection 5907(1) of the Regulations is replaced by the following: (vi) an amount added to the exempt surplus of the subject affiliate or deducted from its exempt deficit in the period and before the particular time under subsection (1.092), (1.1) or (1.2), (8) Subparagraph (vi) of the description of B in the definition “exempt surplus” in subsection 5907(1) of the Regulations is replaced by the following: (vi) an amount, in the period and before the particular time, deducted from the exempt surplus of the subject affiliate or 2013-2014 Loi n° 2 sur le plan d’act added to its exempt deficit under subsection (1.092), (1.1) or (1.2); (surplus exonéré) (9) Subparagraph (v) of the description of A in the definition “hybrid surplus” in subsection 5907(1) of the Regulations is replaced by the following: (v) an amount added to the hybrid surplus of the subject affiliate or deducted from its hybrid deficit in the period and before the particular time under subsection (1.092), (1.1) or (1.2), and (10) Subparagraph (vii) of the description of B in the definition “hybrid surplus” in subsection 5907(1) of the Regulations is replaced by the following: (vii) an amount deducted from the hybrid surplus of the subject affiliate or added to its hybrid deficit in the period and before the particular time under subsection (1.092), (1.1) or (1.2); (surplus hybride) (11) Subparagraph (iv) of the description of A in the definition “hybrid underlying tax” in subsection 5907(1) of the Regulations is replaced by the following: (iv) the amount by which the subject affiliate’s hybrid underlying tax is required to be increased in the period and before the particular time under subsection (1.092), (1.1) or (1.2), (12) Subparagraph (iv) of the description of B in the definition “hybrid underlying tax” in subsection 5907(1) of the Regulations is replaced by the following: (iv) the amount by which the subject affiliate’s hybrid underlying tax is required to be decreased in the period and before the C. 39 Economic Action particular time under subsection (1.092), (1.1) or (1.2); (montant intrinsèque d’impôt hybride) (13) Subparagraph (iv) of the description of A in the definition “taxable surplus” in subsection 5907(1) of the Regulations is replaced by the following: (iv) an amount added to the taxable surplus of the subject affiliate or deducted from its taxable deficit in the period and before the particular time under subsection (1.092), (1.1) or (1.2), (14) Subparagraph (vi) of the description of B in the definition “taxable surplus” in subsection 5907(1) of the Regulations is replaced by the following: (vi) an amount, in the period and before the particular time, deducted from the taxable surplus of the subject affiliate or added to its taxable deficit under subsection (1.092), (1.1) or (1.2); (surplus imposable) (15) Subparagraph (v) of the description of A in the definition “underlying foreign tax” in subsection 5907(1) of the Regulations is replaced by the following: (v) the amount by which the subject affiliate’s underlying foreign tax is required to be increased in the period and before the particular time under subsection (1.092), (1.1) or (1.2), (16) Subparagraph (iv) of the description of B in the definition “underlying foreign tax” in subsection 5907(1) of the Regulations is replaced by the following: (iv) the amount by which the subject affiliate’s underlying foreign tax is required to be decreased in the period and before the 2013-2014 Loi n° 2 sur le plan d’act particular time under subsection (1.092), (1.1) or (1.2); (montant intrinsèque d’impôt étranger) (17) The portion of subsection 5907(1.03) of the Regulations before paragraph (a) is replaced by the following: (1.03) For the purposes of the description of A in the definition “underlying foreign tax” in subsection (1), income or profits tax paid in respect of the taxable earnings of a particular foreign affiliate of a particular corporation or in respect of a dividend received by the particular affiliate from another foreign affiliate of the particular corporation, and amounts by which the underlying foreign tax of the particular affiliate or any other foreign affiliate of the particular corporation is required under any of subsections (1.092), (1.1) and (1.2) to be increased, is not to include any income or profits tax paid, or amounts by which the underlying foreign tax would otherwise be so required to be increased, as the case may be, in respect of the foreign accrual property income of the particular affiliate for a taxation year of the particular affiliate if, at any time in the year, a specified owner in respect of the particular corporation is considered, (18) Section 5907 of the Regulations is amended by adding the following after subsection (1.09): (1.091) Subsection (1.092) applies in respect of income or profits tax paid by, or refunded to, a foreign affiliate (in this subsection and subsection (1.092) referred to as the “shareholder affiliate”) of a taxpayer for a taxation year of the shareholder affiliate in respect of its income or profits, or loss, as the case may be, and the income or profits, or loss, as the case may be, of another foreign affiliate (in this subsection and subsection (1.092) referred to as the “transparent affiliate”) of the taxpayer if (a) the shareholder affiliate has an equity percentage in the transparent affiliate; C. 39 Economic Action (b) the income or profits tax is paid to, or refunded by, a government of a country other than Canada; and (c) under the income tax laws of the country referred to in paragraph (b), the shareholder affiliate, and not the transparent affiliate, is liable for that tax payable to, or entitled to that refund from, a government of that country for that year (otherwise than solely because the shareholder affiliate is part of a group of corporations that determines its liabilities for income or profits tax payable to the government of that country on a consolidated or combined basis). (1.092) If this subsection applies in respect of income or profits tax paid by, or refunded to, a shareholder affiliate for a taxation year (a) in respect of the shareholder affiliate, (i) any such income or profits tax paid by the shareholder affiliate for the year is deemed not to have been paid and any such refund to the shareholder affiliate of income or profits tax otherwise payable by it for the year is deemed not to have been made, (ii) any such income or profits tax that would have been payable by the shareholder affiliate for the year if the shareholder affiliate had no other taxation year and had not been liable for income or profits tax in respect of income or profits of the transparent affiliate is deemed to have been paid for the year, (iii) to the extent that (A) any such income or profits tax that would otherwise have been payable by the shareholder affiliate for the year on behalf of the shareholder affiliate and the transparent affiliate is reduced because of any loss of the shareholder affiliate for the year or any previous taxation year, the amount of such 2013-2014 Loi n° 2 sur le plan d’act reduction is deemed to have been received by the shareholder affiliate as a refund for the year of the loss of income or profits tax in respect of the loss, and (B) the shareholder affiliate receives, in respect of a loss of the shareholder affiliate for the year or a subsequent taxation year, a refund of income or profits tax otherwise payable for the year by the shareholder affiliate on behalf of the shareholder affiliate and the transparent affiliate, the amount of such refund is deemed to have been received by the shareholder affiliate as a refund for the year of the loss of income or profits tax in respect of the loss, (iv) any such income or profits tax that would have been payable by the transparent affiliate for the year if the transparent affiliate had no other taxation year, had no income or profits other than those that are included in computing the income or profits of the shareholder affiliate under the income tax laws referred to in paragraph (1.091)(c) and had been liable, and no other person had been liable, for income or profits tax in respect of income or profits of the transparent affiliate is, at the end of the year, (A) to the extent that such income or profits tax would otherwise have reduced the net earnings included in the exempt earnings of the transparent affiliate, to be deducted from the exempt surplus or added to the exempt deficit, as the case may be, of the shareholder affiliate, (B) to the extent that such income or profits tax would otherwise have reduced the hybrid surplus or increased the hybrid deficit of the transparent affiliate, (I) to be deducted from the hybrid surplus or added to the hybrid deficit, as the case may be, of the shareholder affiliate, and C. 39 Economic Action (II) to be added to the hybrid underlying tax of the shareholder affiliate, and (C) to the extent that such income or profits tax would otherwise have reduced the net earnings included in the taxable earnings of the transparent affiliate, (I) to be deducted from the taxable surplus or added to the taxable deficit, as the case may be, of the shareholder affiliate, and (II) to be added to the underlying foreign tax of the shareholder affiliate, and (v) to the extent that the income or profits tax that would otherwise have been payable by the shareholder affiliate for the year on behalf of the shareholder affiliate and the transparent affiliate is reduced because of a loss of the transparent affiliate for the year or a previous taxation year, or to the extent that the shareholder affiliate receives, in respect of a loss of the transparent affiliate for the year or a subsequent taxation year, a refund of income or profits tax otherwise payable for the year by the shareholder affiliate on behalf of the shareholder affiliate and the transparent affiliate, the amount of such reduction or refund, as the case may be, is, at the end of the year of the loss, (A) to the extent that such loss reduces the exempt surplus or increases the exempt deficit of the transparent affiliate, to be added to the exempt surplus or deducted from the exempt deficit, as the case may be, of the shareholder affiliate, (B) to the extent that such loss reduces the hybrid surplus or increases the hybrid deficit of the transparent affiliate, (I) to be added to the hybrid surplus or deducted from the hybrid deficit, as the case may be, of the shareholder affiliate, and 2013-2014 Loi n° 2 sur le plan d’act (II) to be deducted from the hybrid underlying tax of the shareholder affiliate, and (C) to the extent that such loss reduces the taxable surplus or increases the taxable deficit of the transparent affiliate, (I) to be added to the taxable surplus or deducted from the taxable deficit, as the case may be, of the shareholder affiliate, and (II) to be deducted from the underlying foreign tax of the shareholder affiliate; (b) where, because of the shareholder affiliate being responsible for paying, or claiming a refund of, income or profits tax for the year on behalf of the shareholder affiliate and the transparent affiliate, (i) an amount is paid to the shareholder affiliate by the transparent affiliate in respect of the income or profits tax that would have been payable by the transparent affiliate for the year had it been liable, and no other person had been liable, for income or profits tax in respect of income or profits of the transparent affiliate, (A) in respect of the transparent affiliate, the amount so paid is deemed to be a payment of such income or profits tax for the year, and (B) in respect of the shareholder affiliate, (I) such portion of the amount so paid as may reasonably be regarded as relating to an amount included in the exempt surplus or deducted from the exempt deficit of the transparent affiliate is, at the end of the year, to be added to the exempt surplus or deducted from the exempt deficit, as the case may be, of the shareholder affiliate, (II) such portion of the amount so paid as may reasonably be regarded as relating to an amount included in the C. 39 Economic Action hybrid surplus or deducted from the hybrid deficit of the transparent affiliate is, at the end of the year, to be added to the hybrid surplus or deducted from the hybrid deficit, as the case may be, of the shareholder affiliate and deducted from the hybrid underlying tax of the shareholder affiliate, and (III) such portion of the amount so paid as may reasonably be regarded as relating to an amount included in the taxable surplus or deducted from the taxable deficit of the transparent affiliate is, at the end of the year, to be added to the taxable surplus or deducted from the taxable deficit, as the case may be, of the shareholder affiliate and be deducted from the underlying foreign tax of the shareholder affiliate, or (ii) an amount is paid by the shareholder affiliate to the transparent affiliate in respect of a reduction or refund, because of a loss or a tax credit of the transparent affiliate for a taxation year, of the income or profits tax that would otherwise have been payable by the shareholder affiliate for the year on behalf of the shareholder affiliate and the transparent affiliate, (A) in respect of the shareholder affiliate, (I) the portion of the amount so paid that can reasonably be regarded as relating to an amount deducted from the exempt surplus or included in the exempt deficit of the transparent affiliate is, at the end of the year to which the loss or the tax credit relates, to be deducted from the exempt surplus or added to the exempt deficit, as the case may be, of the shareholder affiliate, (II) the portion of the amount so paid that can reasonably be regarded as relating to an amount deducted from the hybrid surplus or included in the hybrid deficit of the transparent 2013-2014 Loi n° 2 sur le plan d’act affiliate is, at the end of the year of the loss, to be deducted from the hybrid surplus or added to the hybrid deficit, as the case may be, of the shareholder affiliate and added to the hybrid underlying tax of the shareholder affiliate, and (III) the portion of the amount so paid that can reasonably be regarded as relating to an amount deducted from the taxable surplus or included in the taxable deficit of the transparent affiliate is, at the end of the year to which the loss or the tax credit relates, to be deducted from the taxable surplus or added to the taxable deficit, as the case may be, of the shareholder affiliate and be added to the underlying foreign tax of the shareholder affiliate, and (B) in respect of the transparent affiliate, the amount is deemed to be a refund to the transparent affiliate, for the year to which the loss or the tax credit relates, of income or profits tax in respect of the loss or the tax credit; and (c) for the purposes of paragraph (b), any amount paid by a particular transparent affiliate in respect of the shareholder affiliate to another transparent affiliate in respect of the shareholder affiliate in respect of any income or profits tax that would have been payable by the particular transparent affiliate for the year had it been liable, and no other person had been liable, for income or profits tax in respect of income or profits of the transparent affiliate is deemed to have been paid in respect of such tax by the particular transparent affiliate to the shareholder affiliate and to have been paid in respect of such tax by the shareholder affiliate to the other transparent affiliate. C. 39 Economic Action (19) The portion of subsection 5907(1.1) of the Regulations before paragraph (a) is replaced by the following: (1.1) For the purposes of this Part, if, under, the income tax laws of a country other than Canada, a group (in this subsection referred to as the “consolidated group”) of two or more foreign affiliates of a corporation resident in Canada determine their liabilities for income or profits tax payable to the government of that country for a taxation year on a consolidated or combined basis and one of the affiliates (in this subsection referred to as the “primary affiliate”) is responsible for paying, or claiming a refund of, such tax on behalf of itself and the other affiliates (in this subsection referred to as the “secondary affiliates”) that are members of the consolidated group, the following rules apply: (20) Section 5907 of the Regulations is amended by adding the following after subsection (1.1): 2013-2014 Loi n° 2 sur le plan d’act (1.11) For the purposes of subsection (1.1), a non-resident corporation is deemed to be, at any time, a foreign affiliate of a particular corporation resident in Canada if at that time the nonresident corporation is a foreign affiliate of another corporation that is resident in Canada and is related (otherwise than because of a right referred to in paragraph 251(5)(b) of the Act) to the particular corporation. (21) Section 5907 of the Regulations is amended by adding the following after subsection (1.11): (1.12) Subsection (1.13) applies in respect of a particular foreign affiliate of a corporation resident in Canada that is a secondary affiliate (within the meaning assigned by subsection (1.1)) and in respect of a foreign affiliate of the corporation that is the primary affiliate (within the meaning assigned by subsection (1.1)) in respect of the particular affiliate if (a) the particular affiliate has an equity percentage in another foreign affiliate (in this subsection and subsection (1.13) referred to as the “transparent affiliate”); (b) under the income tax laws of the country referred to in subsection (1.1), if the particular affiliate were not a member of a consolidated group, the particular affiliate, and not the transparent affiliate, would be liable for any tax payable to, or entitled to any refund from, a government of that country for that year in respect of the income or profits, or loss, as the case may be, for the year of the transparent affiliate; and (c) the primary affiliate pays income or profits tax, or receives a refund, in respect of the income or profits, or loss, as the case may be, for the year of the transparent affiliate. (1.13) If this subsection applies, then in respect of the particular foreign affiliate and the primary affiliate referred to in subsection (1.12) C. 39 Economic Action (a) for the purposes of applying subparagraphs (1.1)(a)(iv) and (1.1)(b)(i), where any income or profits tax that would otherwise be payable by the particular affiliate for the year, if the particular affiliate had no other taxation year and were not a member of the consolidated group referred to in subsection (1.1), is increased because of income or profits of the transparent affiliate referred to in paragraph (1.12)(a), (i) to the extent that the income or profits increases the net earnings included in the exempt earnings of the transparent affiliate, (A) the amount of any such increase is deemed to have been included in the exempt surplus, or deducted from the exempt deficit, as the case may be, of the particular affiliate, and (B) any such income or profits tax that would have been payable by the particular affiliate in respect of the income or profits is deemed to be income or profits tax that would otherwise have reduced the net earnings that are included in the exempt earnings of the particular affiliate, (ii) to the extent that the income or profits increases the hybrid surplus or reduces the hybrid deficit of the transparent affiliate, (A) the amount of the increase or reduction is deemed to have been included in the hybrid surplus, or deducted from the hybrid deficit, as the case may be, of the particular affiliate, and (B) any such income or profits tax that would have been payable by the particular affiliate in respect of the income or profits is deemed to be income or profits tax that would otherwise have reduced the hybrid surplus or increased the hybrid deficit, as the case may be, of the particular affiliate, and (iii) to the extent that the income or profits increases the net earnings included in the taxable earnings of the transparent affiliate, 2013-2014 Loi n° 2 sur le plan d’act (A) the amount of any such increase is deemed to have been included in the taxable surplus, or deducted from the taxable deficit, as the case may be, of the particular affiliate, and (B) any such income or profits tax that would have been payable by the particular affiliate in respect of the income or profits is deemed to be income or profits tax that would otherwise have reduced the net earnings that are included in the taxable earnings of the particular affiliate; and (b) for the purpose of applying subparagraphs (1.1)(a)(v) and (1.1)(b)(ii), to the extent that the income or profits tax that would otherwise have been payable by the primary affiliate for the year on behalf of the consolidated group is reduced because of a loss, for the year or a previous taxation year, of the transparent affiliate referred to in paragraph (1.12)(a), or to the extent that the primary affiliate receives, in respect of a loss of the transparent affiliate for the year or a subsequent taxation year, a refund of income or profits tax otherwise payable for the year by the primary affiliate on behalf of the consolidated group, (i) such loss is deemed to be a loss of the particular affiliate, (ii) to the extent that such loss reduces the exempt surplus or increases the exempt deficit of the transparent affiliate, such loss is deemed to reduce the exempt surplus or increase the exempt deficit, as the case may be, of the particular affiliate, (iii) to the extent that such loss reduces the hybrid surplus or increases the hybrid deficit of the transparent affiliate, such loss is deemed to reduce the hybrid surplus or increase the hybrid deficit, as the case may be, of the particular affiliate, and (iv) to the extent that such loss reduces the taxable surplus or increases the taxable deficit of the transparent affiliate, such loss C. 39 Economic Action is deemed to reduce the taxable surplus or increase the taxable deficit, as the case may be, of the particular affiliate. (22) Section 5907 of the Regulations is amended by adding the following after subsection (1.2): (1.21) Subsection (1.22) applies if (a) a foreign affiliate of the taxpayer (in this subsection and subsection (1.22) referred to as the “shareholder affiliate”) has an equity percentage in another foreign affiliate (in this subsection and subsection (1.22) referred to as the “transparent affiliate”); and (b) under the income tax laws of the country in which the shareholder affiliate is resident, the shareholder affiliate, and not the transparent affiliate, is liable for any tax payable to, or entitled to any refund from, a government of that country for that year in respect of the income or profits, or loss, as the case may be, for the year of the transparent affiliate. (1.22) If this subsection applies, for the purpose of applying subsection (1.2), any loss of the transparent affiliate, to the extent that the loss is deducted in computing the income, profits or loss of the shareholder affiliate under an income tax law referred to in paragraph (1.21)(b), (a) is deemed to be a loss of the shareholder affiliate; and (b) is deemed to 2013-2014 Loi n° 2 sur le plan d’act (i) reduce the exempt surplus, or increase the exempt deficit, as the case may be, of the shareholder affiliate to the extent that it reduces the exempt surplus or increases the exempt deficit of the transparent affiliate, (ii) reduce the hybrid surplus or increase the hybrid deficit, as the case may be, of the shareholder affiliate to the extent that it reduces the hybrid surplus or increases the hybrid deficit of the transparent affiliate, and (iii) reduce the taxable surplus or increase the taxable deficit, as the case may be, of the shareholder affiliate to the extent that it reduces the taxable surplus or increases the taxable deficit of the transparent affiliate. (23) Paragraphs 5907(1.3)(a) and (b) of the Regulations are replaced by the following: (a) if under the income tax laws of the country in which the particular affiliate or a shareholder affiliate of the particular affiliate, as the case may be, referred to in that paragraph is resident, the particular affiliate, or shareholder affiliate, and one or more other corporations, each of which is resident in that country, determine their liabilities for income or profits tax payable to the government of that country for a taxation year on a consolidated or combined basis, then any amount paid by the particular affiliate, or shareholder affiliate, to any of those other corporations to the extent that the amount paid may reasonably be regarded as being in respect of income or profits tax that would otherwise have been payable by the particular affiliate, or shareholder affiliate, in respect of a particular amount that is included under subsection 91(1) of the Act in computing the taxpayer’s income for a taxation year of the taxpayer in respect of the particular affiliate, if the tax liability of the particular affiliate, or shareholder affiliate, and those other corporations had not been determined on a consolidated or combined basis, is prescribed to be foreign accrual tax applicable to the particular amount; and C. 39 Economic Action (b) if, under the income tax laws of the country in which the particular affiliate or a shareholder affiliate of the particular affiliate, as the case may be, referred to in that paragraph is resident, the particular affiliate, or shareholder affiliate, deducts, in computing its income or profits subject to tax in that country for a taxation year, an amount in respect of a loss of another corporation (referred to in this paragraph and paragraph (1.6)(a) as the “loss transferor”) resident in that country (referred to in this paragraph and paragraph (1.6)(a) as the “transferred loss”), then any amount paid by the particular affiliate, or shareholder affiliate, to the loss transferor to the extent that the amount paid may reasonably be regarded as being in respect of income or profits tax that would otherwise have been payable by the particular affiliate, or shareholder affiliate, in respect of a particular amount that is included under subsection 91(1) of the Act in computing the taxpayer’s income for a taxation year of the taxpayer in respect of the particular affiliate, if the tax liability of the particular affiliate, or shareholder affiliate, had been determined without deducting the transferred loss, is prescribed to be foreign accrual tax applicable to the particular amount. (24) Subsections 5907(1.5) and (1.6) of the Regulations are replaced by the following: (1.5) If subsection (1.4) applied to reduce an amount that would, in the absence of subsection (1.4), be prescribed by subsection (1.3) to be foreign accrual tax applicable to an amount (referred to in this subsection as the “FAPI amount”) included under subsection 91(1) of the Act in computing the taxpayer’s income for a taxation year (referred to in subsection (1.6) as the “FAPI year”) of the taxpayer in respect of the particular affiliate referred to in paragraph (1.3)(a) or (b), then an amount equal to that reduction is, for the purposes of paragraph (b) of the definition “foreign accrual tax” in subsection 95(1) of the Act, prescribed to be foreign accrual tax applicable to the FAPI amount in the 2013-2014 Loi n° 2 sur le plan d’act taxpayer’s taxation year that includes the last day of the designated taxation year, if any, of the particular affiliate or the shareholder affiliate referred to in paragraph (1.3)(a) or (b), as the case may be. (1.6) For the purposes of subsection (1.5), the designated taxation year of the particular affiliate or the shareholder affiliate, as the case may be, is a particular taxation year of the particular affiliate, or the shareholder affiliate, if (a) in the particular year, or in the taxation year of the particular affiliate or shareholder affiliate (referred to in this paragraph as the “PATY”) ending in the FAPI year and one or more taxation years of the particular affiliate (or shareholder affiliate) each of which follows the PATY and the latest of which is the particular year, all losses of the particular affiliate (or shareholder affiliate) and the other corporations referred to in paragraph (1.3)(a) — or of the particular affiliate, the loss transferor and each corporation that would have been permitted to deduct the transferred loss against its income under the income tax laws referred to in paragraph (1.3)(b) if the transferred loss had not been deducted by the particular affiliate and if the corporation had taxable income for its taxation years ending in the FAPI year in excess of the transferred loss — for their taxation years ending in the FAPI year would, on the assumption that the particular affiliate (or shareholder affiliate) and each of those other corporations had no foreign accrual property income for any taxation year, reasonably be considered to have been fully deducted (under the tax laws referred to in paragraph (1.3)(a) or (b)) against income (as determined under those tax laws) of the particular affiliate (or shareholder affiliate) or those other corporations; (b) the taxpayer demonstrates that no other losses of the particular affiliate (or shareholder affiliate) or those other corporations for any taxation year were, or could reasonably have been, deducted under those tax laws against that income; and C. 39 Economic Action (c) the last day of the particular year occurs in one of the five taxation years of the taxpayer that immediately follow the FAPI year. (25) Subsection (1) applies in respect of taxation years of a foreign affiliate of a taxpayer that begin after July 12, 2013. However, (a) if a taxpayer elects in writing under this paragraph in respect of all its foreign affiliates and files the election with the Minister of National Revenue on or before the day that is the later of the taxpayer’s filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, subsection (1) applies in respect of taxation years of all foreign affiliates of the taxpayer that begin either after 1994 or after December 20, 2002, depending on which is specified by the taxpayer in the election; (b) if a taxpayer elects in writing under this paragraph in respect of all its foreign affiliates and files the election with the Minister of National Revenue on or before the day that is the later of the taxpayer’s filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, the amounts of exempt surplus, exempt deficit, taxable surplus, taxable deficit, underlying foreign tax and, if applicable, hybrid surplus, hybrid deficit and hybrid underlying tax, of all foreign affiliates of the taxpayer for applicable taxation years of the affiliates in which those amounts are relevant are to be determined as if subsection (1) applied in respect of taxation years of all foreign affiliates of the taxpayer that end after 1975; and 2013-2014 Loi n° 2 sur le plan d’act (c) for the purposes of paragraph (b), the applicable taxation years of the affiliates are (i) if the taxpayer has not elected under paragraph (a), taxation years of all foreign affiliates of the taxpayer that begin after July 12, 2013, and (ii) if the taxpayer has elected under paragraph (a), taxation years of all foreign affiliates of the taxpayer that begin either after 1994 or after December 20, 2002, depending on which is specified in the election made under that paragraph. (26) Subsections (2) and (6) apply in respect of taxation years of a foreign affiliate of a taxpayer that begin after October 2012. (27) Subsection (3) applies in respect of dispositions after 2012. (28) Subsection (4) applies in respect of taxation years of a foreign affiliate of a taxpayer that begin after July 12, 2013. However, if the taxpayer elects under subsection 25(31), (a) subsection (4) applies in respect of taxation years of all foreign affiliates of the taxpayer that end after 2007; and (b) clause (d)(ii)(A) of the definition “exempt earnings” in subsection 5907(1) of the Regulations, as enacted by subsection (4), is to be read as follows in respect of taxation years of foreign affiliates of the taxpayer that end after 2007 and begin before 2009: (A) income that is required to be included in computing the particular affiliate’s income or loss from an active business for the year under subparagraph 95(2)(a)(i) of the Act and that would C. 39 Economic Action (I) if earned by the non-resident corporation referred to in sub-subclause 95(2)(a)(i)(A)(I)1 of the Act and based on the assumptions contained in subclause 95(2)(a)(i)(B)(II) of the Act, be included in computing the exempt earnings or exempt loss of the non-resident corporation for a taxation year, (II) if earned by the other foreign affiliate referred to in sub-subclause 95(2)(a)(i)(A)(I)2 or subclause 95(2)(a)(i)(A)(IV) of the Act, be included in computing the exempt earnings or exempt loss of the other foreign affiliate for a taxation year, (III) if earned by the life insurance corporation referred to in subclause 95(2)(a)(i)(A)(II) of the Act and based on the assumptions contained in subclause 95(2)(a)(i)(B)(II) of the Act, be included in computing the exempt earnings or exempt loss of the life insurance corporation for a taxation year, or (IV) if earned from the active business activities carried on by the particular affiliate, or the partnership referred to in subclause 95(2)(a)(i)(A)(III) of the Act, be included in computing the exempt earnings or exempt loss of the particular affiliate for a taxation year, (29) Subsection (5) applies in respect of taxation years of a foreign affiliate of a taxpayer that end after July 12, 2013. (30) Subsections (7), (8), (13) to (16), (18) and (21) to (24) apply in respect of taxation years of a foreign affiliate of a taxpayer that end after 2010. However, if a taxpayer elects in writing under this subsection in respect of 2013-2014 Loi n° 2 sur le plan d’act all its foreign affiliates and files the election with the Minister of National Revenue on or before the day that is the later of the taxpayer’s filing-due date for the taxpayer’s taxation year that includes the day on which this Act receives royal assent and the day that is one year after the day on which this Act receives royal assent, those subsections apply in respect of taxation years of all foreign affiliates of the taxpayer that end on or after July 12, 2013. (31) Subsections (9) to (12) are deemed to have come into force on August 20, 2011. However, if a taxpayer elects under subsection (30), subsections (9) to (12) are instead deemed to have come into force, in respect of the taxpayer, on July 12, 2013. (32) Subsection (17) applies to income or profits tax paid, amounts referred to in subsections 5907(1.1) and (1.2) of the Regulations and amounts referred to in subsection 5907(1.092) of the Regulations, as enacted by subsection (18), in respect of the income of a foreign affiliate of a corporation for taxation years of the foreign affiliate that end in taxation years of the corporation that end after March 4, 2010. However, (a) if the taxpayer does not elect under subsection (30), for taxation years of the corporation that end before October 25, 2012, the portion of subsection 5907(1.03) of the Regulations before paragraph (a), as enacted by subsection (17), is to be read as follows: (1.03) For the purposes of the description of A in the definition “underlying foreign tax” in subsection (1), income or profits tax paid in respect of the taxable earnings of a particular foreign affiliate of a corporation or in respect of a dividend received by the particular affiliate from another foreign affiliate of the corporation, and amounts by which the underlying foreign C. 39 Economic Action tax of the particular affiliate, or any other foreign affiliate of the corporation, is required under any of subsections (1.092), (1.1) and (1.2) to be increased, is not to include any income or profits tax paid, or amounts by which the underlying foreign tax would otherwise be so required to be increased, as the case may be, in respect of the foreign accrual property income of the particular affiliate that is earned during a period in which (b) if the taxpayer elects under subsection (30), subsection (17) instead applies to income or profits tax paid, amounts referred to in subsections 5907(1.1) and (1.2) of the Regulations and amounts referred to in subsection 5907(1.092) of the Regulations, as enacted by subsection (18), in respect of the income of a foreign affiliate of a corporation for taxation years of the foreign affiliate that end in taxation years of the corporation that end on or after July 12, 2013. (33) Subsections (19) and (20) apply in respect of taxation years of a foreign affiliate of a taxpayer that end after 2003. 89. (1) The definition “qualifying child” in subsection 9400(1) of the Regulations is replaced by the following: “qualifying child” has the meaning assigned by subsection 122.8(1) of the Act. (“enfant admissible”) (2) The portion of subsection 9400(2) of the Regulations before paragraph (a) is replaced by the following: (2) For the purpose of the definition “eligible fitness expense” in subsection 122.8(1) of the Act, a prescribed program of physical activity is (3) The portion of subsection 9400(3) of the Regulations before paragraph (a) is replaced by the following: 2013-2014 Loi n° 2 sur le plan d’act (3) For the purpose of the definition “eligible fitness expense” in subsection 122.8(1) of the Act, a prescribed program of physical activity is that portion of a program, which program does not meet the requirements of paragraph (2)(c) and is not part of a school’s curriculum, of a duration of eight or more consecutive weeks, offered to children by an organization in circumstances where a participant in the program may select amongst a variety of activities (4) Subsection 9400(4) of the Regulations is replaced by the following: (4) For the purpose of the definition “eligible fitness expense” in subsection 122.8(1) of the Act, a prescribed program of physical activity is that portion of a membership in an organization, which membership does not meet the requirements of paragraph (2)(d) and is not part of a school’s curriculum, of a duration of eight or more consecutive weeks that is the percentage of all the activities offered to children by the organization that are activities that include a significant amount of physical activity. (5) Subsections (1) to (4) apply to the 2015 and subsequent taxation years. 90. (1) Clause (c)(i)(A) of Class 43.1 of Schedule II to the Regulations is replaced by the following: (A) is used by the taxpayer, or by a lessee of the taxpayer, to generate electrical energy, or both electrical and heat energy, using only fuel that is eligible waste fuel, fossil fuel, producer gas, spent pulping liquor or any combination of those fuels, and (2) Subparagraph (d)(ix) of Class 43.1 of Schedule II to the Regulations is replaced by the following: (ix) equipment used by the taxpayer, or by a lessee of the taxpayer, for the sole purpose of generating heat energy, C. 39 Economic Action primarily from the consumption of eligible waste fuel, producer gas or a combination of those fuels and not using any fuel other than eligible waste fuel, fossil fuel or producer gas, including such equipment that consists of fuel handling equipment used to upgrade the combustible portion of the fuel and control, feedwater and condensate systems, and other ancillary equipment, but not including equipment used for the purpose of producing heat energy to operate electrical generating equipment, buildings or other structures, heat rejection equipment (such as condensers and cooling water systems), fuel storage facilities, other fuel handling equipment and property otherwise included in Class 10 or 17, (3) Subparagraph (d)(xiv) of Class 43.1 of Schedule II to the Regulations is replaced by the following: (xiv) property that is used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating electricity using kinetic energy of flowing water or wave or tidal energy (otherwise than by diverting or impeding the natural flow of the water or by using physical barriers or dam-like structures), including support structures, control, conditioning and battery storage equipment, submerged cables and transmission equipment, but not including buildings, distribution equipment, auxiliary electricity generating equipment, property otherwise included in Class 10 and property that would be included in Class 17 if that class were read without reference to its subparagraph (a.1)(i), 2013-2014 Loi n° 2 sur le plan d’act (4) Paragraph (d) of Class 43.1 of Schedule II to the Regulations is amended by replacing “and” with “or” at the end of subparagraph (xv) and by adding the following after that subparagraph: (xvi) equipment used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating producer gas (other than producer gas that is to be converted into liquid biofuels or chemicals), including related piping (including fans and compressors), air separation equipment, storage equipment, equipment used for drying or shredding eligible waste fuel, ash-handling equipment, equipment used to upgrade the producer gas into biomethane and equipment used to remove non-combustibles and contaminants from the producer gas, but not including buildings or other structures, heat rejection equipment (such as condensers and cooling water systems), equipment used to convert producer gas into liquid biofuels or chemicals and property otherwise included in Class 10 or 17, and (5) Subsections (1) to (4) apply to property acquired after February 10, 2014 that has not been used or acquired for use before February 11, 2014. 91. Any assessment of a taxpayer’s tax, interest and penalties payable under the Act for any taxation year that ends before the day on which this Act receives royal assent that would, in the absence of this section, be precluded because of the time references in subsection 152(4) of the Act is to be made to the extent necessary to take into account sections 5, 21 and 22, subsections 25(1), (3), (5), (12), (14) to (16), (22), (23), (26) to (28), (30) to (32), (34) and (37) to (42), sections 77 and 78 and subsections 88(1), (3) to (5), (7) to (25) and (27) to (33). C. 39 Economic Action PART 2 AMENDMENTS TO THE EXCISE TAX ACT (GST/HST MEASURES) AND A RELATED TEXT R.S., c. E-15 EXCISE TAX ACT 2012, c. 31, s. 74(2) 92. (1) The definition “participating employer” in subsection 123(1) of the Excise Tax Act is replaced by the following: “participating employer” « employeur participant » “participating employer” of a pension plan means (a) in the case of a registered pension plan, an employer that has made, or is required to make, contributions to the pension plan in respect of the employer’s employees or former employees, or payments under the pension plan to the employer’s employees or former employees, and includes an employer prescribed for the purposes of the definition “participating employer” in subsection 147.1(1) of the Income Tax Act, and (b) in the case of a pooled registered pension plan, an employer that (i) has made, or is required to make, contributions to the pension plan in respect of all or a class of its employees or former employees, or (ii) has remitted, or is required to remit, to the PRPP administrator of the pension plan contributions made by members (as defined in subsection 147.5(1) of the Income Tax Act) of the pension plan under a contract with the PRPP administrator in respect of all or a class of its employees; 1990, c. 45, s. 12(1) “substantial renovation” « rénovations majeures » (2) The definition “substantial renovation” in subsection 123(1) of the Act is replaced by the following: “substantial renovation” of a residential complex means the renovation or alteration of the whole or that part of a building, as described in whichever of paragraphs (a) to (e) of the definition “residential complex” is applicable to the residential complex, in which one or more residential units are located to such an extent that all or substantially all of the building or 2013-2014 Loi n° 2 sur le plan d’act part, as the case may be, other than the foundation, external walls, interior supporting walls, floors, roof, staircases and, in the case of that part of a building described in paragraph (b) of that definition, the common areas and other appurtenances, that existed immediately before the renovation or alteration was begun has been removed or replaced if, after completion of the renovation or alteration, the building or part, as the case may be, is, or forms part of, a residential complex; 1990, c. 45, s. 12(1) (3) Paragraph (a) of the definition “builder” in subsection 123(1) of the Act is amended by adding “and” at the end of subparagraph (i) and by repealing subparagraph (ii). 2012, c. 31, s. 74(2) (4) The portion of the definition “pension plan” in subsection 123(1) of the Act before paragraph (c) is replaced by the following: “pension plan” « régime de pension » “pension plan” means a registered pension plan or a pooled registered pension plan (a) that governs a person that is a trust or that is deemed to be a trust for the purposes of the Income Tax Act, (b) in respect of which a corporation (i) is incorporated and operated either (A) solely for the administration of the plan, or (B) for the administration of the plan and for no other purpose other than acting as trustee of, or administering, a trust governed by a retirement compensation arrangement (as defined in subsection 248(1) of the Income Tax Act), where the terms of the arrangement provide for benefits only in respect of individuals who are provided with benefits under the plan, (ii) in the case of a registered pension plan, is accepted by the Minister, under subparagraph 149(1)(o.1)(ii) of the Income Tax Act, as a funding medium for the purpose of the registration of the plan under that Act, and C. 39 Economic Action (iii) in the case of a pooled registered pension plan, is a corporation (A) that is described in paragraph 149(1)(o.2) of the Income Tax Act, and (B) all of the shares, and rights to acquire shares, of the capital stock of which are owned, at all times since the date on which it was incorporated, by the plan, or (5) Subsection 123(1) of the Act is amended by adding the following in alphabetical order: “pooled registered pension plan” « régime de pension agréé collectif » “PRPP administrator” « administrateur de RPAC » “registered pension plan” « régime de pension agréé » “pooled registered pension plan” has the same meaning as in paragraph 149(5)(a); “PRPP administrator” of a pooled registered pension plan has the meaning assigned by the definition “administrator” in subsection 147.5(1) of the Income Tax Act; “registered pension plan” has the same meaning as in paragraph 149(5)(a); (6) Subsections (1), (4) and (5) are deemed to have come into force on December 14, 2012. (7) Subsections (2) and (3) apply in respect of (a) any supply by way of sale of a residential complex made after April 8, 2014; (b) any supply by way of sale (other than a taxable supply deemed to have been made under section 191 of the Act) of a residential complex made by a person on or before April 8, 2014 if (i) the supply would have been a taxable supply had the definitions “substantial renovation” and “builder” in subsection 2013-2014 Loi n° 2 sur le plan d’act 123(1) of the Act, as amended by subsections (2) and (3), applied in respect of the supply, and (ii) an amount as or on account of tax in respect of the supply was charged, collected or remitted under Part IX of the Act on or before that day; and (c) any taxable supply of a residential complex that would have been deemed under section 191 of the Act to have been made by a person at a particular time on or before April 8, 2014 if the definitions “substantial renovation” and “builder” in subsection 123(1) of the Act, as amended by subsections (2) and (3), had applied at that time, provided that the person has reported an amount as or on account of tax, as a result of the person applying section 191 of the Act in respect of the complex, in the person’s return under Division V of Part IX of the Act (i) for any reporting period the return for which is filed on or before April 8, 2014 or is required under that Division to be filed on or before a day that is on or before April 8, 2014, or (ii) for any reporting period that begins on or before April 8, 2014 the return for which (A) is required under that Division to be filed on or before a particular day that is after April 8, 2014, and (B) is filed on or before the particular day referred to in clause (A). (8) For the purposes of Part IX of the Act, if a person (a) makes, at a particular time that is after April 8, 2014, a supply by way of sale of a residential complex that is a taxable supply, but that would not be a taxable supply if the definitions “substantial C. 39 Economic Action renovation” and “builder” in subsection 123(1) of the Act applied as they read before this Act receives royal assent, and (b) has not claimed or deducted an amount (in this subsection referred to as an “unclaimed credit”) in respect of property or a service in determining the net tax for any reporting period of the person the return for which is filed on or before April 8, 2014 or is required under Division V of Part IX of the Act to be filed on or before a day that is on or before April 8, 2014 and (i) the property or service, in a particular reporting period that ends on or before April 8, 2014, (A) was acquired, imported or brought into a participating province for consumption or use in making the taxable supply, or (B) was, in relation to the complex, acquired, imported or brought into a participating province and would have been acquired, imported or brought into the participating province for consumption or use in making the taxable supply if the definitions “substantial renovation” and “builder” in subsection 123(1) of the Act were read as amended by subsections (2) and (3), and (ii) the unclaimed credit is, or would be if the definitions “substantial renovation” and “builder” in subsection 123(1) of the Act were read as amended by subsections (2) and (3), an input tax credit of the person, the unclaimed credit of the person is deemed to be an input tax credit of the person for the reporting period of the person that includes April 8, 2014 and not to be an input tax credit of the person for any other reporting period. 2013-2014 Loi n° 2 sur le plan d’act 93. (1) Paragraph 149(5)(a) of the Act is amended by adding the following after subparagraph (i): (i.1) a pooled registered pension plan, (2) Subsection (1) applies in respect of any taxation year of a person that ends on or after December 14, 2012. 94. (1) The definition “excluded activity” in subsection 172.1(1) of the Act is amended by striking out “or” at the end of paragraph (d) and by adding the following after that paragraph: (d.1) if the pension plan is a pooled registered pension plan, compliance by a participating employer of the pension plan as a PRPP administrator of the pension plan with requirements under the Pooled Registered Pension Plans Act or a similar law of a province, provided the activity is undertaken exclusively for the purpose of making a taxable supply of a service to a pension entity of the pension plan that is to be made (i) for consideration that is not less than the fair market value of the service, and (ii) at a time when no election under subsection 157(2) made jointly by the participating employer and the pension entity is in effect; or (2) Subsection (1) applies in respect of any fiscal year of a person ending on or after December 14, 2012. 1997, c. 10, s. 38(1) 95. (1) Paragraph 191.1(2)(e) of the Act is replaced by the following: (e) the amount determined by the formula A+B+C+D where A is the total of all amounts each of which is an amount determined by the formula E × (F/G) where C. 39 Economic Action E is an amount of tax, calculated at a particular rate, that was payable under subsection 165(1) or section 212, 218 or 218.01 by the builder in respect of an acquisition of real property that forms part of the complex or addition or in respect of an acquisition or importation of an improvement to real property that forms part of the complex or addition, F is the rate set out in subsection 165(1) at the time referred to in paragraph (a), and G is the particular rate, B is the total of all amounts each of which is an amount determined by the formula H × (I/J) where H is an amount (other than an amount referred to in the description of E) that would have been payable as tax, calculated at a particular rate, under subsection 165(1) or section 212, 218 or 218.01 by the builder in respect of an acquisition or importation of an improvement to real property that forms part of the complex or addition but for the fact that the improvement was acquired or imported for consumption, use or supply exclusively in the course of commercial activities of the builder, I is the rate set out in subsection 165(1) at the time referred to in paragraph (a), and J is the particular rate, C is (i) if the complex or addition is situated in a participating province, the total of all amounts each of which is an amount determined by the formula K × (L/M) where 2013-2014 Loi n° 2 sur le plan d’act K is an amount of tax, calculated at a particular rate, that was payable under subsection 165(2), 212.1(2) or 218.1(1) or Division IV.1 by the builder in respect of an acquisition of real property that forms part of the complex or addition or in respect of an acquisition, importation or bringing into the participating province of an improvement to real property that forms part of the complex or addition, L is the tax rate for the participating province at the time referred to in paragraph (a), and M is the particular rate, and (ii) in any other case, zero, and D is (i) if the complex or addition is situated in a participating province, the total of all amounts each of which is an amount determined by the formula N × (O/P) where N is an amount (other than an amount referred to in the description of K) that would have been payable as tax, calculated at a particular rate, under subsection 165(2), 212.1(2) or 218.1(1) or Division IV.1 by the builder in respect of an acquisition, importation or bringing into the participating province of an improvement to real property that forms part of the complex or addition but for the fact that the improvement was acquired, imported or brought into the participating province for consumption, use or supply exclusively in the course of commercial activities of the builder, O is the tax rate for the participating province at the time referred to in paragraph (a), and C. 39 Economic Action P is the particular rate, and (ii) in any other case, zero. (2) Subsection (1) applies in respect of any supply of a residential complex, or of an addition to a residential complex, deemed under any of subsections 191(1) to (4) of the Act to have been made on or after April 1, 2013 except that, if the construction or last substantial renovation of the complex or addition began on or before April 8, 2014, the amount determined under paragraph 191.1(2)(e) of the Act in respect of the supply is equal to the lesser of the amount determined under that paragraph as amended by subsection (1) and the amount that would be determined under that paragraph if subsection (1) had not come into force. (3) If, in assessing the net tax of a person under section 296 of the Act for a reporting period of the person, an amount was taken into consideration as tax deemed to have been collected under any of subsections 191(1) to (4) of the Act in respect of a supply of a residential complex or of an addition to a residential complex and by reason of the application of paragraph 191.1(2)(e), as amended by subsection (1), the amount or part of the amount is not deemed, under whichever of subsections 191(1) to (4) of the Act is applicable, to have been collected as tax in respect of the supply, the person is entitled until the day that is one year after the day on which this Act receives royal assent to request in writing that the Minister of National Revenue make an assessment, reassessment or additional assessment for the purpose of taking into account that the amount or the part of the amount, as the case may be, is not deemed to have been 2013-2014 Loi n° 2 sur le plan d’act collected by the person as tax and, on receipt of the request, the Minister must with all due dispatch (a) consider the request; and (b) under section 296 of the Act, assess, reassess or make an additional assessment of the net tax of the person for any reporting period of the person and of any interest, penalty or other obligation of the person, but only to the extent that the assessment, reassessment or additional assessment may reasonably be regarded as relating to the amount or the part of the amount, as the case may be. 96. (1) Section 259 of the Act is amended by adding the following after subsection (4.1): Rebate for health care facility (4.11) Despite subsections (3), (4) and (4.1), if a person (other than a person that is a qualifying non-profit organization or a selected public service body described in any of paragraphs (a) to (d) of the definition “selected public service body” in subsection (1)) is a charity for the purposes of this section only because the person is a non-profit organization that operates, otherwise than for profit, one or more health care facilities within the meaning of paragraph (c) of the definition of that expression in section 1 of Part II of Schedule V, no amount in respect of property or a service is to be included in determining a rebate to be paid under this section to the person in respect of the property or service except to the extent to which the person intended, at the relevant time, to consume, use or supply the property or service (a) in the course of activities engaged in by the person in the course of operating those health care facilities; or (b) if the person is designated to be a municipality for the purposes of this section in respect of activities specified in the designation, in the course of those activities. C. 39 Extent of consumption, use or supply — relevant time (4.12) Where reference is made to a relevant time in subsection (4.11) for the purposes of determining the extent to which a person intended to consume, use or supply property or a service in the course of certain activities in relation to an amount in respect of the property or service, the relevant time is Economic Action (a) in the case of an amount of tax in respect of a supply made to, or an importation or bringing into a participating province by, the person at any time, that time; (b) in the case of an amount deemed to have been paid or collected at any time by the person, that time; (c) in the case of an amount required to be added under subsection 129(7) in determining the person’s net tax as a result of a branch or division of the person becoming a small supplier division at any time, that time; and (d) in the case of an amount required to be added under paragraph 171(4)(b) in determining the person’s net tax as a result of the person ceasing, at any time, to be a registrant, that time. (2) Subsection (1) applies for the purposes of determining a rebate under section 259 of the Act for which an application is filed on or after April 8, 2004. 2010, c. 12, s. 75(2) 97. (1) The definition “pension contribution” in subsection 261.01(1) of the Act is repealed. 2010, c. 12, s. 75(2) (2) The definition “pension rebate amount” in subsection 261.01(1) of the Act is replaced by the following: 2013-2014 “pension rebate amount” « montant de remboursement de pension » Loi n° 2 sur le plan d’act “pension rebate amount” of a pension entity of a pension plan for a claim period of the pension entity means the amount determined by the formula A×B where A is (a) if the pension plan is a registered pension plan, 33%, (b) if the pension plan is a pooled registered pension plan and either employer contributions or employee PRPP contributions were made to the pension plan in the particular calendar year that is the last calendar year ending on or before the last day of the claim period, the amount (expressed as a percentage) determined by the formula 33% × (C/D) where C is the total of all amounts, each of which is determined for an employer that made employer contributions to the pension plan in the particular calendar year by the formula C1 + C2 where C1 is the total of all amounts, each of which is an employer contribution made by the employer to the pension plan in the particular calendar year, and C2 is the total of all amounts, each of which is an employee PRPP contribution made by an employee of the employer to the pension plan in the particular calendar year, and D is the total of all amounts contributed to the pension plan in the particular calendar year, C. 39 Economic Action (c) if the pension plan is a pooled registered pension plan, neither employer contributions nor employee PRPP contributions were made to the pension plan in the particular calendar year that is the last calendar year ending on or before the last day of the claim period and it is reasonable to expect that employer contributions will be made to the pension plan in a following calendar year, the amount (expressed as a percentage) determined for the first calendar year in which employer contributions are reasonably expected to be made to the pension plan following the particular calendar year by the formula 33% × (E/F) where E is the total of all amounts, each of which is determined for an employer reasonably expected to make employer contributions to the pension plan in that first calendar year by the formula E1 + E2 where E1 is the total of all amounts, each of which is an employer contribution reasonably expected to be made by the employer to the pension plan in that first calendar year, and E2 is the total of all amounts, each of which is an employee PRPP contribution reasonably expected to be made by an employee of the employer to the pension plan in that first calendar year, and F is the total of all amounts reasonably expected to be contributed to the pension plan in that first calendar year, or (d) if the pension plan is a pooled registered pension plan and paragraphs (b) and (c) do not apply, 0%; and 2013-2014 Loi n° 2 sur le plan d’act B is the total of all amounts, each of which is an eligible amount of the pension entity for the claim period. 2010, c. 12, s. 75(2) (3) Paragraph (a) of the definition “qualifying employer” in subsection 261.01(1) of the Act is replaced by the following: (a) if employer contributions were made to the pension plan in the immediately preceding calendar year, made employer contributions to the pension plan in that year; and 2010, c. 12, s. 75(2) (4) Paragraphs (a) and (b) of the definition “qualifying pension entity” in subsection 261.01(1) of the Act are replaced by the following: (a) listed financial institutions made 10% or more of the total employer contributions to the pension plan in the last preceding calendar year in which employer contributions were made to the pension plan; or (b) it can reasonably be expected that listed financial institutions will make 10% or more of the total employer contributions to the pension plan in the next calendar year in which employer contributions will be required to be made to the pension plan. (5) Subsection 261.01(1) of the Act is amended by adding the following in alphabetical order: “employee PRPP contribution” « cotisation RPAC de salarié » “employee PRPP contribution” means a contribution by an employee of an employer to a pooled registered pension plan that (a) may be deducted by the employee under paragraph 60(i) of the Income Tax Act in computing their income; and C. 39 Economic Action (b) is remitted by the employer to the PRPP administrator of the plan under a contract with the PRPP administrator in respect of all or a class of the employees of the employer. “employer contribution” « cotisation d’employeur » 2010, c. 12, s. 75(3) “employer contribution” means a contribution by an employer to a pension plan that may be deducted by the employer under paragraph 20(1)(q) of the Income Tax Act in computing its income. (6) Subparagraph (i) of the description of C in paragraph 261.01(6)(a) of the Act is replaced by the following: (i) in the case where employer contributions were made to the pension plan in the calendar year that immediately precedes the calendar year that includes the last day of the claim period (in this paragraph referred to as the “preceding calendar year”), the amount determined by the formula D/E where D is the total of all amounts, each of which is (A) an employer contribution made by the qualifying employer to the pension plan in the preceding calendar year, or (B) an employee PRPP contribution made by an employee of the qualifying employer to the pension plan in the preceding calendar year, if the qualifying employer made employer contributions to the pension plan in the preceding calendar year, and E is the total of all amounts, each of which is (A) if the pension plan is a registered pension plan, an employer contribution made to the pension plan in the preceding calendar year, or 2013-2014 Loi n° 2 sur le plan d’act (B) if the pension plan is a pooled registered pension plan, an amount contributed to the pension plan in the preceding calendar year, 2010, c. 12, s. 75(3) (7) Paragraph (a) of the description of C in subsection 261.01(9) of the Act is replaced by the following: (a) in the case where employer contributions were made to the pension plan in the calendar year (in this subsection referred to as the “preceding calendar year”) that immediately precedes the calendar year that includes the last day of the claim period, the amount determined by the formula E/F where E is the total of all amounts, each of which is (A) an employer contribution made by the qualifying employer to the pension plan in the preceding calendar year, or (B) an employee PRPP contribution made by an employee of the qualifying employer to the pension plan in the preceding calendar year, if the qualifying employer made employer contributions to the pension plan in the preceding calendar year, and F is the total of all amounts, each of which is (A) if the pension plan is a registered pension plan, an employer contribution made to the pension plan in the preceding calendar year, or (B) if the pension plan is a pooled registered pension plan, an amount contributed to the pension plan in the preceding calendar year, (8) Subsections (1) to (5) are deemed to have come into force on December 14, 2012. C. 39 Economic Action (9) Subsections (6) and (7) apply in respect of any claim period of a person ending on or after December 14, 2012. 98. (1) Part V of Schedule VI to the Act is amended by adding the following after section 6.2: 6.3 A supply made to a non-resident person that is not registered under Subdivision d of Division V of Part IX of the Act of (a) a service of refining a metal to produce a precious metal; or (b) an assaying, gem removal or similar service supplied in conjunction with the service referred to in paragraph (a). (2) Subsection (1) applies to (a) any supply made after April 8, 2014; and (b) any supply made on or before that day if the supplier did not, on or before that day, charge or collect an amount as or on account of tax under Part IX of the Act in respect of the supply. (3) If, in determining the net tax of a person as reported in a return under Division V of Part IX of the Act filed on or before April 8, 2014 for a reporting period that ended after 2010, an amount was taken into account by the person as tax that became collectible by the person in respect of a supply and, by reason of the application of subsection (1), no tax was collectible by the person in respect of the supply, then (a) for the purposes of section 261 of the Act, the amount is deemed to have been paid by the person; and (b) subsections 261(2) and (3) of the Act do not apply to a rebate under section 261 of the Act in respect of the amount if the person files an application for the rebate before the later of the day that is one year 2013-2014 Loi n° 2 sur le plan d’act after the day on which this Act receives royal assent and the day that is two years after the day on which the return was filed. SOR/2001-171 SELECTED LISTED FINANCIAL INSTITUTIONS ATTRIBUTION METHOD (GST/HST) REGULATIONS 99. (1) Paragraph (a) of the definition “manager” in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations is replaced by the following: (a) in the case of a pension entity of a registered pension plan, the administrator, as defined in subsection 147.1(1) of the Income Tax Act, of the pension plan; (a.1) in the case of a pension entity of a pooled registered pension plan, the PRPP administrator of the pension plan; and (2) Subsection (1) is deemed to have come into force on December 14, 2012. PART 3 2002, c. 22 EXCISE ACT, 2001 100. (1) Section 181 of the Excise Act, 2001 is replaced by the following: Refund of duty — destroyed tobacco products 181. (1) The Minister may refund to a tobacco licensee the duty paid on a tobacco product that is re-worked or destroyed by the tobacco licensee in accordance with section 41 if the licensee applies for the refund within two years after the tobacco product is re-worked or destroyed. Refund of inventory tax — destroyed domestic cigarettes (2) The Minister may refund to a tobacco licensee the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, if (a) the licensee provides evidence satisfactory to the Minister that the cigarettes were manufactured in Canada, that they were reworked or destroyed by the licensee in accordance with section 41 and that either C. 39 Economic Action (i) the cigarettes were taxed cigarettes of the licensee and the tax was paid by the licensee, or (ii) the cigarettes were taxed cigarettes of a particular person that is not the licensee, the tax was paid by that particular person and an amount equal to the tax was paid by the licensee to that particular person on account of that tax; and (b) the licensee applies for the refund within two years after the taxed cigarettes are reworked or destroyed. Refund of inventory tax — destroyed imported cigarettes (3) The Minister may refund to a particular person the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, if (a) the particular person provides evidence satisfactory to the Minister that the cigarettes were imported by the particular person, that they were destroyed by the particular person in accordance with the Customs Act or the Customs Tariff and that either (i) the cigarettes were taxed cigarettes of the particular person and the tax was paid by the particular person, or (ii) the cigarettes were taxed cigarettes of another person that is not the particular person, the tax was paid by the other person and an amount equal to the tax was paid by the particular person to the other person on account of that tax; and (b) the particular person applies for the refund within two years after the taxed cigarettes are destroyed. (2) The portion of subsection 181(3) of the Act before paragraph (a), as enacted by subsection (1), is replaced by the following: Refund of inventory tax — destroyed imported cigarettes (3) The Minister may refund to a particular person the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, other than cigarettes in respect of which duty has been imposed under section 53, if 2013-2014 Loi n° 2 sur le plan d’act (3) Subsection (1) is deemed to have come into force on February 12, 2014. (4) Subsection (2) comes into force on December 1, 2019. 2007, c. 18, s. 110(1) 101. (1) Section 181.1 of the Act is replaced by the following: Refund of duty — destroyed imported tobacco 181.1 (1) The Minister may refund to a duty free shop licensee the duty under section 53 that was paid on imported manufactured tobacco that is destroyed by the licensee in accordance with the Customs Act if the licensee applies for the refund within two years after the tobacco is destroyed. Refund of inventory tax — destroyed imported cigarettes (2) The Minister may refund to a duty free shop licensee the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, of the licensee in respect of which duty has been imposed under section 53, if (a) the licensee provides evidence satisfactory to the Minister that (i) the cigarettes were taxed cigarettes of the licensee and the tax was paid by the licensee, and (ii) the cigarettes were destroyed by the licensee in accordance with the Customs Act; and (b) the licensee applies for the refund within two years after the cigarettes are destroyed. (2) Subsection (1) comes into force on December 1, 2019. PART 4 VARIOUS MEASURES DIVISION 1 INTELLECTUAL PROPERTY R.S., c. I-9 Industrial Design Act Amendments to the Act 102. Section 2 of the Industrial Design Act is amended by adding the following in alphabetical order: 282 “Convention” « Convention » “country of the Union” « pays de l’Union » C. 39 Economic Action “Convention” means the Convention of the Union of Paris made on March 20, 1883, including any amendments and revisions made from time to time to which Canada is a party; “country of the Union” means (a) a country that is a member of the Union for the Protection of Industrial Property constituted under the Convention, or (b) a member of the World Trade Organization as defined in subsection 2(1) of the World Trade Organization Agreement Implementation Act; 1992, c. 1, s. 79 103. Section 3 of the Act is replaced by the following: Register 3. (1) The Minister shall cause to be kept a register called the Register of Industrial Designs, which shall contain the prescribed information and statements in respect of designs that are registered under this Act. Evidence (2) The Register of Industrial Designs is evidence of its contents, and a copy of an entry in the Register is evidence of the particulars of the entry if the copy is certified as a true copy by the Minister, by the Commissioner of Patents or by an officer, clerk or employee of the Commissioner’s office. Admissibility (3) A copy appearing to have been certified under subsection (2) is admissible in evidence in any court. 1993, c. 15, s. 13 104. (1) Subsection 4(1) of the Act is replaced by the following: Application to register design 4. (1) The proprietor of a design, whether the first proprietor or a subsequent proprietor, may apply to register the design by paying the prescribed fees and filing with the Minister an application that contains (a) the name of the finished article in respect of which the design is to be registered; (b) a representation of the design that complies with any prescribed requirements; and (c) any prescribed information or statement. 2013-2014 Loi n° 2 sur le plan d’act (2) Section 4 of the Act is amended by adding the following after subsection (2): Filing date (3) The filing date of an application in Canada is the date on which the Minister receives the prescribed documents, information and statements or, if they are received on different dates, the latest of those dates. R.S., c. 10 (4th Supp.), s. 21; 1992, c. 1, s. 81 and s. 143(1) (Sch. VI, item 16(E)); 1993, c. 15, ss. 13, 15 and 16; 1993, c. 44, s. 162 105. Sections 5 to 9 of the Act are replaced by the following: Examination of application for registration 5. The Minister shall examine, in accordance with the regulations, each application for the registration of a design. Refusal of application 6. (1) The Minister shall refuse an application for the registration of a design and notify the applicant of the refusal if the Minister is satisfied that the design is not registrable. Registration of design (2) If the Minister is not so satisfied, the Minister shall register the design and notify the applicant of the registration. Registrable design 7. A design is registrable if (a) the application is filed in accordance with this Act; (b) the design is novel, within the meaning of section 8.2; (c) the design was created by the applicant or the applicant’s predecessor in title; (d) the design does not consist only of features that are dictated solely by a utilitarian function of the finished article; and (e) the design is not contrary to public morality or order. Priority date 8. (1) The priority date of a design in an application for the registration of a design (in this section and section 8.1 referred to as the “pending application”) is the filing date of the application, unless C. 39 Economic Action (a) the pending application is filed by a person (i) who, on the filing date of the pending application, is a citizen or national of, or is domiciled in, a country of the Union or has a real and effective industrial or commercial establishment in a country of the Union, and (ii) who has, or whose predecessor in title has, previously regularly filed an application for the registration of a design disclosing the same design in or for a country of the Union; (b) the filing date of the pending application is within six months after the filing date of the previously regularly filed application; and (c) the applicant has made a request for priority in respect of the pending application on the basis of the previously regularly filed application. Filing date of previously regularly filed application (2) In the circumstances set out in paragraphs (1)(a) to (c), the priority date of the design is the filing date of the previously regularly filed application. Request for priority 8.1 (1) For the purposes of section 8, an applicant for the registration of a design may submit to the Minister a request for priority in respect of the pending application on the basis of one or more previously regularly filed applications. Requirements (2) The request for priority shall be made in accordance with the regulations, and the applicant shall submit to the Minister the filing date, the name of the country or office of filing and the number of each previously regularly filed application on which that request is based. Request deemed never filed (3) A request for priority is deemed never to have been filed if the request is not made in accordance with the regulations or if the applicant does not submit the information, other than the number of each previously regularly filed application, that is required under subsection (2). 2013-2014 Loi n° 2 sur le plan d’act Withdrawal of request (4) An applicant may, in accordance with the regulations, withdraw a request for priority, either entirely or with respect to one or more previously regularly filed applications. Multiple previously regularly filed applications (5) If more than one application has been previously regularly filed either in or for the same country or in or for different countries, (a) paragraph 8(1)(b) shall be applied using the earliest filing date of the previously regularly filed applications; and (b) subsection 8(2) shall be applied using the earliest filing date of the previously regularly filed applications on which the request for priority is based. Previously regularly filed application deemed never filed (6) For the purposes of section 8, a previously regularly filed application shall be deemed never to have been filed if (a) on the filing date of the pending application, more than six months have elapsed since the filing date of the previously regularly filed application; (b) before the filing date of the pending application, another application for the registration of a design, disclosing the design in the pending application applied to the same finished article, (i) is filed by the person who filed the previously regularly filed application or by that person’s successor in title or predecessor in title, and (ii) is filed in or for the country where the previously regularly filed application was filed; and (c) on the filing date of the other application referred to in paragraph (b) or, if there is more than one such other application, on the earliest of their filing dates, the previously regularly filed application (i) has been withdrawn, abandoned or refused without having been made available to the public and without leaving any rights outstanding, and C. 39 Economic Action (ii) has not served as a basis for a request for priority in any country, including Canada. Novel design 8.2 (1) A design in an application for the registration of a design is novel if the same design, or a design not differing substantially from it, applied to a finished article that is the same as or analogous to the finished article in respect of which the design is to be registered, (a) has not been disclosed, more than 12 months before the priority date of the design in the application, in such a manner that it became available to the public in Canada or elsewhere, by (i) the person who filed the application, (ii) that person’s predecessor in title, or (iii) a person who obtained knowledge of the design in the application, directly or indirectly, from the person who filed the application or their predecessor in title; (b) has not been disclosed by any other person, before the priority date referred to in paragraph (a), in such a manner that it became available to the public in Canada or elsewhere; and (c) subject to the regulations, has not been disclosed in an application filed in Canada for the registration of a design whose priority date is before the priority date referred to in paragraph (a). Application deemed never filed (2) For the purposes of paragraph (1)(c), an application referred to in that paragraph is deemed never to have been filed if it is withdrawn before the earlier of the date on which it is made available to the public under section 8.3 and the date on which a design in it is registered. Application and documents made available to public 8.3 (1) The Minister shall make available to the public, on the prescribed date, an application for the registration of a design and all documents in the Minister’s possession relating to the application and to the design’s registration. Non-disclosure (2) Except with the approval of the applicant or the registered proprietor, the Minister shall, before the prescribed date referred to in 2013-2014 Loi n° 2 sur le plan d’act subsection (1), refuse to disclose the application for the registration of the design and any information or document relating to the application or to the design’s registration. Limitation (3) The prescribed date referred to in subsection (1) may not be later than the later of the date of registration of the design and 30 months after the filing date of the application for registration or, if a request for priority is made in respect of the application, than the earliest filing date of a previously regularly filed application on which the request for priority is based. Withdrawal of request (4) If a request for priority is withdrawn on or before the prescribed date, it shall, for the purposes of subsection (3) and to the extent that it is withdrawn, be deemed never to have been made. Withdrawn applications (5) If an application for the registration of a design is withdrawn in accordance with the regulations on or before the prescribed date, the Minister shall not make the application and documents referred to in subsection (1) available to the public and shall refuse to disclose the application and documents, as well as any information relating to them. Prescribed date (6) A prescribed date referred to in subsection (4) or (5) is to be no later than the prescribed date referred to in subsection (1). EXCLUSIVE RIGHT Exclusive right 9. The registration of a design, unless shown to be invalid, gives to the proprietor an exclusive right in relation to the design. 1993, c. 44, s. 163 106. Subsection 10(1) of the Act is replaced by the following: Duration of exclusive right 10. (1) Subject to subsection (3), the term limited for the duration of an exclusive right (a) begins on the later of the date of registration of the design and the prescribed date, referred to in subsection 8.3(1), on which the application for the registration of the design is made available to the public; and C. 39 Economic Action (b) ends on the later of the end of 10 years after the date of registration of the design and the end of 15 years after the filing date of the application. 107. The Act is amended by adding the following after section 11: Restriction on protection 11.1 No protection afforded by this Act shall extend to features applied to a useful article that are dictated solely by a utilitarian function of the article or to any method or principle of manufacture or construction. 1993, c. 15, s. 19 108. Section 13 of the Act and the heading before it are replaced by the following: TRANSFERS Design transferable 13. (1) Every design, whether registered or unregistered, is transferable in whole or in part. Recording of transfer of application (2) The Minister shall, subject to the regulations, record the transfer of an application for the registration of a design on the request of the applicant or, on receipt of evidence satisfactory to the Minister of the transfer, on the request of a transferee of the application. Registration of transfer of design (3) The Minister shall, subject to the regulations, register the transfer of any registered design on the request of the registered proprietor or, on receipt of evidence satisfactory to the Minister of the transfer, on the request of a transferee of the design. Transfer void (4) A transfer of a registered design that has not been registered is void against a subsequent transferee if the transfer to the subsequent transferee has been registered. Removal of recording or registration (5) The Minister shall remove the recording or registration of the transfer of an application for the registration of a design or the transfer of a registered design on receipt of evidence satisfactory to the Minister that the transfer should not have been recorded or registered. Limitation (6) The Minister is not authorized to remove the registration of a transfer of a registered design for the reason only that the transferor had previously transferred the registered design to another person. 2013-2014 1993, c. 15, s. 22 Loi n° 2 sur le plan d’act 109. Section 21 of the Act and the heading before it are replaced by the following: EXTENSION OF TIME Time limit deemed extended 21. If a time limit specified under this Act ends on a day on which the Commissioner of Patent’s office is closed for business, that time limit shall be deemed to be extended to the next day on which the office is open for business. 110. The Act is amended by adding the following after section 24: ELECTRONIC FORM AND MEANS Electronic form and means 24.1 (1) Subject to the regulations, any document, information or fee that is submitted to the Minister or the Commissioner of Patents under this Act may be submitted in any electronic form, and by any electronic means, that is specified by the Minister or the Commissioner of Patents. Collection, storage, etc. (2) Subject to the regulations, the Minister and the Commissioner of Patents may use electronic means to create, collect, receive, store, transfer, distribute, publish, certify or otherwise deal with documents or information. Definition of “electronic” (3) In this section, “electronic”, in reference to a form or means, includes optical, magnetic and other similar forms or means. 1993, c. 44, s. 170 111. (1) Paragraphs 25(b) and (c) of the Act are replaced by the following: (b) respecting the form and contents of applications for the registration of designs, including (i) the manner of naming finished articles, (ii) the manner of identifying features of shape, configuration, pattern or ornament of all or part of a finished article, and (iii) the manner of identifying that an application relates to only some of the features of shape, configuration, pattern or ornament that, in a finished article, appeal C. 39 Economic Action to and are judged solely by the eye, or to only some or all of those features of a part of a finished article; (b.1) respecting the processing and examination of applications for the registration of designs, including the circumstances in which applications shall be deemed to be abandoned and the circumstances in which they shall be reinstated; (b.2) respecting the circumstances in which paragraph 8.2(1)(c) does not apply in respect of a design that has been disclosed in an application for the registration of a design that was filed in Canada by a person referred to in subparagraph 8.2(1)(a)(i) or (ii); (b.3) respecting the withdrawal of an application for the registration of a design and, for the purposes of subsections 8.3(4) and (5), prescribing the date, or the manner of determining the date, on or before which a request for priority or an application for the registration of a design shall be withdrawn; (c) respecting the payment of fees and the amount of those fees; 1993, c. 44, s. 170 (2) Paragraph 25(d) of the French version of the Act is replaced by the following: d) régir le remboursement des droits acquittés sous le régime de la présente loi; 1993, c. 44, s. 170 (3) Paragraphs 25(f) and (g) of the Act are replaced by the following: (f) respecting requests for priority, including (i) the period within which priority shall be requested, (ii) the information and documentation that shall be submitted in support of requests for priority, (iii) the period within which that information and documentation shall be submitted, (iv) the withdrawal of requests for priority, and (v) the correction of requests for priority or of information or documentation submitted in support of them and the effect of corrections on the application of section 8.3; 2013-2014 Loi n° 2 sur le plan d’act (g) respecting certificates of registration; (g.1) respecting the recording of documents relating to a design; (g.2) respecting the recording or registration of transfers of applications for the registration of a design or transfers of registered designs; (g.3) respecting the provision, including in electronic form and by electronic means, of documents and information to the Minister or the Commissioner of Patents, including the time at which they are deemed to be received by the Minister or the Commissioner of Patents; (g.4) respecting the use of electronic means for the purposes of subsection 24.1(2); (g.5) respecting communications between the Minister or the Commissioner of Patents and any other person; (g.6) for carrying into effect, despite anything in this Act, the Geneva (1999) Act of the Hague Agreement Concerning the International Registration of Industrial Designs, adopted at Geneva on July 2, 1999, including any amendments and revisions made from time to time to which Canada is a party; and 1993, c. 15, s. 24; 1993, c. 44, ss. 171 and 172; 1994, c. 47, s. 118 112. The heading before section 29 and sections 29 to 30 of the Act are replaced by the following: TRANSITIONAL PROVISIONS Definition of “coming-intoforce date” 29. In sections 30 to 32, “coming-into-force date” means the day on which subsection 104(2) of the Economic Action Plan 2014 Act, No. 2 comes into force. Prior applications — filing date 30. An application for the registration of a design whose filing date, determined under this Act as it read immediately before the cominginto-force date, is before the coming-into-force date, shall be dealt with and disposed of in accordance with (a) the provisions of this Act, as they read immediately before the coming-into-force date, other than sections 5 and 13; and (b) sections 5, 13, 21 and 24.1. C. 39 Prior application — no filing date 31. An application for the registration of a design that is filed before the coming-into-force date and that does not, on that date, have a filing date, determined under this Act as it read immediately before the coming-into-force date, shall be deemed never to have been filed. Registered designs 32. Any matter arising on or after the coming-into-force date, in respect of a design registered before that date or a design registered on or after that date on the basis of an application whose filing date, determined under this Act as it read immediately before the coming-into-force date, is before the cominginto-force date, shall be dealt with and disposed of in accordance with Economic Action (a) the provisions of this Act, as they read immediately before the coming-into-force date, other than sections 3 and 13; and (b) sections 3, 13, 21 and 24.1. Regulations 33. For greater certainty, a regulation made under section 25 applies to an application referred to in section 30 and to a design referred to in section 32, unless the regulation provides otherwise. R.S., c. A-1 Consequential Amendment to the Access to Information Act 113. Schedule II to the Access to Information Act is amended by adding, in alphabetical order, a reference to Industrial Design Act Loi sur les dessins industriels and a corresponding reference to “subsections 8.3(2) and (5)”. R.S., c. P-4 Patent Act 1993, c. 15, s. 26(2) 114. The definitions “filing date” and “legal representatives” in section 2 of the Patent Act are replaced by the following: “filing date” « date de dépôt » “filing date” means the date on which an application for a patent in Canada is filed, as determined in accordance with section 28 or subsection 28.01(2) or 36(4); 2013-2014 “legal representatives” « représentants légaux » Loi n° 2 sur le plan d’act “legal representatives” includes heirs, executors or administrators of the estate, liquidators of the succession, guardians, curators, tutors, transferees and all other persons claiming through applicants for patents and patentees of inventions; 115. Subsection 4(2) of the Act is replaced by the following: Duties of Commissioner (2) The Commissioner shall receive all applications, fees, and documents relating to patents, shall perform and do all acts and things requisite for the granting and issuing of patents, shall have the charge and custody of the books, records and other things belonging to the Patent Office and shall have, for the purposes of this Act, all the powers that are or may be given by the Inquiries Act to a commissioner appointed under Part II of that Act. 116. Subsection 7(1) of the Act is replaced by the following: Officers and employees of Patent Office not to deal in patents 7. (1) No officer or employee of the Patent Office shall buy, sell, acquire or traffic in any invention, patent or right to a patent, or any interest in an invention, patent or right to a patent, and every purchase, sale, acquisition or transfer of any invention, patent or right to a patent, or any interest in an invention, patent or right to a patent, made by or to any officer or employee is void, or in Quebec, null. 1993, c. 15, s. 27 117. Sections 8.1 and 8.2 of the Act are replaced by the following: Electronic form and means 8.1 (1) Subject to the regulations, any document, information or fee that is submitted to the Commissioner or the Patent Office under this Act may be submitted in any electronic form, and by any electronic means, that is specified by the Commissioner. Collection, storage, etc. (2) Subject to the regulations, the Commissioner and the Patent Office may use electronic means to create, collect, receive, store, transfer, distribute, publish, certify or otherwise deal with documents or information or to seal a patent or other document. C. 39 Definition of “electronic” (3) In this section, “electronic”, in reference to a form or means, includes optical, magnetic and other similar forms or means. Economic Action 118. (1) Subsection 12(1) of the Act is amended by adding the following after paragraph (a): (a.1) defining “drawing” for the purposes of this Act and respecting the circumstances in which certain drawings may be furnished as part of applications for patents; (a.2) respecting abstracts in applications for patents, including authorizing the Commissioner to amend or replace abstracts; (a.3) respecting the consequences of a failure to comply with a notice given under subsection 27(7); (a.4) respecting the processing and examination of applications for patents; R.S., c. 33 (3rd Supp.), s. 3 (2) Paragraph 12(1)(c) of the Act is replaced by the following: (c) respecting the registration of transmissions, disclaimers, judgments or other documents relating to a patent or an application for a patent; (c.1) respecting the recording of transfers of patents or applications for patents; (3) Subsection 12(1) of the Act is amended by adding the following after paragraph (i): (i.1) for carrying into effect the Patent Law Treaty, done at Geneva on June 1, 2000, including any amendments and revisions made from time to time to which Canada is a party; 1993, c. 15, s. 29(2) (4) Paragraphs 12(1)(j.1) to (j.5) of the Act are replaced by the following: 2013-2014 Loi n° 2 sur le plan d’act (j.01) respecting the circumstances in which an applicant, patentee or other person may or must be represented by a patent agent or other person in business before the Patent Office; (j.1) respecting the submission, including in electronic form and by electronic means, of documents and information to the Commissioner or the Patent Office, including the time at which they are deemed to be received by the Commissioner or the Patent Office; (j.2) respecting the use of electronic means for the purposes of subsection 8.1(2); (j.3) respecting the withdrawal of an application for a patent and, for the purposes of subsections 10(4) and (5), prescribing the date, or the manner of determining the date, on or before which a request for priority or an application for a patent is to be withdrawn; (j.31) respecting additions to the specification and additions of drawings for the purposes of subsection 28.01(1); (j.4) respecting requests for priority, including (i) the period within which priority is to be requested, (ii) the information and documents that are to be submitted in support of requests for priority, (iii) the period within which that information and those documents are to be submitted, (iv) the withdrawal of requests for priority, and (v) the correction of requests for priority or of information or documents submitted in support of them and the effect of corrections on the duration of the confidentiality period referred to in subsection 10(3); (j.41) respecting the application of subsection 28.4(6); (j.5) for the purposes of section 36, (i) defining “one invention”, and C. 39 Economic Action (ii) respecting requirements for divisional applications; 1993, c. 15, s. 29(2) (5) Paragraph 12(1)(j.8) of the Act is replaced by the following: (j.71) respecting amendments to the specification or drawings for the purposes of subsection 38.2(1); (j.72) respecting the replacement of all or part of the text matter of a specification or drawing contained in an application for a patent that is in a language other than English or French with a translation into English or French, for the purposes of paragraph 38.2(3)(b); (j.73) respecting the conditions set out in subsection 46(5), including the circumstances in which subparagraph 46(5)(a)(ii) and paragraph 46(5)(b) do not apply; (j.74) establishing a period for the purposes of subsection 55.11(2); (j.75) establishing a period for the purposes of subsection 55.11(3); (j.76) respecting the reinstatement of applications for patents under subsection 73(3), including the circumstances in which subparagraph 73(3)(a)(ii) and paragraph 73(3)(b) do not apply; (j.77) respecting communications between the Commissioner and any other person; (j.8) authorizing the Commissioner to, during or after the end of the time period fixed under this Act for doing anything, extend that time period, subject to any prescribed terms and conditions, if the Commissioner considers that the circumstances justify the extension; R.S., c. 33 (3rd Supp.), s. 4 119. Section 15 of the Act is replaced by the following: Register of patent agents 15. A register shall be kept in the Patent Office, on which shall be entered the names of all persons and firms that may act as patent agents. 2013-2014 Loi n° 2 sur le plan d’act Representation by patent agents 15.1 In the prescribed circumstances, an applicant, patentee or other person shall be represented by a patent agent in all business before the Patent Office. 1993, c. 15, s. 31 120. (1) Subsection 27(2) of the French version of the Act is replaced by the following: Dépôt de la demande (2) L’inventeur ou son représentant légal doit, conformément aux règlements, déposer une demande qui comprend une pétition et un mémoire descriptif de l’invention et payer la taxe réglementaire. 1993, c. 15, s. 31 (2) Subsections 27(6) and (7) of the Act are replaced by the following: Drawings (5.1) In the case of a machine, or in any other case in which an invention admits of illustration by means of drawings, the applicant shall, as part of the application, furnish drawings of the invention that clearly show all parts of the invention. Particulars (5.2) Each drawing is to include references corresponding with the specification. The Commissioner may, as the Commissioner sees fit, require further drawings or dispense with the requirement to furnish any drawing. Requirements not met (6) If, on its filing date, an application does not meet the requirements of subsection (2), other than the payment of the application fee, the Commissioner shall, by notice, require the applicant to meet those requirements on or before the prescribed date. Application fee not paid (7) If, on the filing date of the application, the application fee is not paid, the Commissioner shall, by notice, require the applicant to pay the application fee and the prescribed late fee on or before the prescribed date. R.S., c. 33 (3rd Supp.), s. 9; 1993, c. 15, ss. 32 and 33 121. Sections 27.1 and 28 of the Act are replaced by the following: Reference to previously filed application 27.01 (1) Subject to the prescribed requirements and within the prescribed period, an applicant may submit to the Commissioner a statement to the effect that a reference to a C. 39 Economic Action specified previously filed application for a patent is being submitted instead of all or part of the specification contained in or a drawing that is required to be contained in the application. The prescribed period shall not end later than six months after the earliest date on which the Commissioner receives any document or information under subsection 28(1). Specification or drawing deemed in application (2) If the applicant submits the statement within the prescribed period and meets the prescribed requirements, the specification or drawing in the previously filed application is deemed to have been contained in the application on the date on which the Commissioner receives the statement. Maintenance fees 27.1 (1) To maintain an application for a patent in effect, the prescribed fees shall be paid on or before the prescribed dates. Late fee and notice (2) If a prescribed fee is not paid on or before the applicable prescribed date, (a) the prescribed late fee shall be paid, in addition to the prescribed fee; and (b) the Commissioner shall send a notice to the applicant stating that the application will be deemed to be abandoned if the prescribed fee and late fee are not paid before the later of the end of six months after the applicable prescribed date and the end of two months after the date of the notice. Prescribed fee deemed paid on prescribed date (3) If the prescribed fee and late fee are paid before a notice is sent or, if a notice is sent, the prescribed fee and late fee are paid before the later of the end of six months after the applicable prescribed date and the end of two months after the date of the notice, the prescribed fee shall be deemed to have been paid on the applicable prescribed date. Patent not invalid (4) A patent shall not be declared invalid by reason only that the application on the basis of which the patent was granted was not maintained in effect. Filing date 28. (1) Subject to subsections 28.01(2) and 36(4), the filing date of an application for a patent in Canada is the date on which the 2013-2014 Loi n° 2 sur le plan d’act Commissioner receives the prescribed documents and information or, if they are received on different dates, the latest of those dates. Outstanding documents and information (2) The Commissioner shall notify an applicant whose application does not contain all of the documents and information referred to in subsection (1) of the documents and information that are outstanding and require that the applicant submit them within two months after the date of the notice. Application deemed never filed (3) If the Commissioner does not receive the outstanding documents and information within that two-month period, the application is deemed never to have been filed. However, any fees paid in respect of the application shall not be refunded to the applicant. Addition to specification or addition of drawing to application 28.01 (1) Subject to the regulations, an applicant may, within the prescribed period, add to the specification that is contained in their application or add a drawing to their application for a patent by submitting the addition to the Commissioner along with a statement by the applicant indicating that the addition is being made under this section. The prescribed period shall not end later than six months after the earliest date on which the Commissioner receives any document or information under subsection 28(1). Filing date (2) If an applicant submits an addition to the Commissioner under subsection (1) and the addition is not withdrawn within the prescribed period, the filing date of the application is the later of the date on which the Commissioner receives the addition and the filing date referred to in subsection 28(1), unless (a) the applicant has, on the earliest date on which the Commissioner receives any document or information under subsection 28(1), made a request for priority in respect of the application under section 28.4; (b) the addition is completely contained in a previously regularly filed application on which the request for priority is based; (c) the applicant requests, in accordance with the regulations, that the filing date be the filing date referred to in subsection 28(1); and C. 39 Economic Action (d) the applicant complies with any prescribed requirements. Addition deemed in application (3) In the circumstances set out in paragraphs (2)(a) to (d), the addition is deemed to have been contained in the application on its filing date for the purposes of subsections 38.2(2) and (3). 1993, c. 15, s. 33 122. Paragraph 28.1(1)(b) of the French version of the Act is replaced by the following: b) à cette date, il s’est écoulé, depuis la date de dépôt de la demande déposée antérieurement, au plus douze mois; 1993, c. 15, s. 33 123. Paragraph 28.2(1)(a) of the Act is replaced by the following: (a) before the one-year period immediately preceding the filing date or, if the claim date is before that period, before the claim date by the applicant, or by a person who obtained knowledge, directly or indirectly, from the applicant, in such a manner that the subjectmatter became available to the public in Canada or elsewhere; 1993, c. 15, s. 33 124. Paragraph 28.3(a) of the Act is replaced by the following: (a) information disclosed before the one-year period immediately preceding the filing date or, if the claim date is before that period, before the claim date by the applicant, or by a person who obtained knowledge, directly or indirectly, from the applicant in such a manner that the information became available to the public in Canada or elsewhere; and 2001, c. 34, s. 63 125. (1) Subsection 28.4(2) of the Act is replaced by the following: Requirements for request (2) The request for priority shall be made in accordance with the regulations and the applicant shall submit to the Commissioner the filing date, the name of the country or office of filing and the number of each previously regularly filed application on which the request is based. 2013-2014 Loi n° 2 sur le plan d’act Request deemed never filed (2.1) A request for priority is deemed never to have been made if the request is not made in accordance with the regulations or if the applicant does not submit the information, other than the number of each previously regularly filed application, required under subsection (2). 1993, c. 15, s. 33 (2) Subsection 28.4(3) of the French version of the Act is replaced by the following: Retrait de la demande (3) Le demandeur peut, selon les modalités réglementaires, retirer la demande de priorité à l’égard de la demande déposée antérieurement; si elle est fondée sur plusieurs demandes, il peut la retirer à l’égard de toutes celles-ci ou d’une ou de plusieurs d’entre elles. 1993, c. 15, s. 33 (3) The portion of paragraph 28.4(5)(a) of the Act before subparagraph (i) is replaced by the following: (a) on the filing date of one of the following applications, as the case may be, more than 12 months have elapsed since the filing date of the previously regularly filed application: 1993, c. 15, s. 33 (4) The portion of paragraph 28.4(5)(b) of the English version of the Act before subparagraph (i) is replaced by the following: (b) before the filing date of the application referred to in one of subparagraphs (a)(i) to (iv), as the case may be, another application (5) Section 28.4 of the Act is amended by adding the following after subsection (5): Filing date deemed to be within 12 months (6) Subject to the regulations, for the purposes of paragraph 28.1(1)(b) and subparagraphs 28.2(1)(d)(iii) and 28.4(5)(a)(i) and (ii), the filing date of the pending application or the co-pending application, as the case may be, shall be deemed to be within 12 months after the filing date of the previously regularly filed application if (a) the filing date of the pending application or the co-pending application, as the case may be, is more than 12 months after the C. 39 Economic Action filing date of the previously regularly filed application but within two months after the end of those 12 months; and (b) the applicant, within the prescribed time, (i) makes a request to the Commissioner for this subsection to apply, (ii) states, in the request, that the failure to file the pending application or the copending application, as the case may be, within 12 months after the filing date of the previously regularly filed application was unintentional, and (iii) complies with any prescribed requirements. Powers of the Federal Court 1993, c. 15, s. 34 (7) If subsection (6) applies, the Federal Court may, by order, declare that subsection never to have produced its effects if the Federal Court determines that the failure referred to in subparagraph (6)(b)(ii) was intentional. 126. Section 29 of the Act is repealed. 127. Paragraph 31(2)(a) of the Act is replaced by the following: (a) an applicant has agreed in writing to transfer a patent, when granted, to another person or to a joint applicant and refuses to proceed with the application, or 1993, c. 15, s. 38 128. Subsection 35(2) of the Act is replaced by the following: Prescribed time (2) The request shall be made within the prescribed time and the prescribed fee shall be paid within that time. Late fee and notice (3) If the request is not made or the prescribed fee is not paid within the prescribed time, (a) the prescribed late fee shall be paid, in addition to the prescribed fee; and (b) the Commissioner shall send a notice to the applicant stating that the application will be deemed to be abandoned if the request is 2013-2014 Loi n° 2 sur le plan d’act not made and the prescribed fee and late fee are not paid before the end of two months after the date of the notice. Request deemed made and prescribed fee deemed paid within prescribed time (4) If the request is made and the prescribed fee and late fee are paid before a notice is sent or, if a notice has been sent, the request is made and the prescribed fee and late fee are paid before the end of two months after the date of the notice, the request shall be deemed to have been made and the prescribed fee shall be deemed to have been paid within the prescribed time. Required examination (5) The Commissioner may by a notice sent to the applicant, require that the request be made and the prescribed fee be paid within the prescribed time. However, the Commissioner is not authorized to send the notice if the prescribed time would end after the prescribed time referred to in subsection (2). Non-application (6) If a notice is sent under subsection (5), subsections (2) to (4) do not apply. 1993, c. 15, s. 39 129. Subsection 36(3) of the Act is replaced by the following: Original application abandoned (3) If an original application mentioned in subsection (2) or (2.1) is deemed to be abandoned and is not reinstated, the time for filing a divisional application ends on the later of the day on which the original application is deemed to be abandoned and the end of the prescribed time referred to in subsection 73(3). R.S., c. 33 (3rd Supp.), s. 13; 1993, c. 15, s. 40 130. The heading before section 37 and sections 37 and 38 of the Act are replaced by the following: BIOLOGICAL MATERIALS 1993, c. 15, s. 41 131. (1) Subsection 38.2(1) of the French version of the Act is replaced by the following: Modification du mémoire descriptif et des dessins 38.2 (1) Sous réserve des paragraphes (2) et (3) et des règlements, les dessins et le mémoire descriptif qui sont compris dans la demande de brevet peuvent être modifiés avant la délivrance du brevet. 1993, c. 15, s. 41 (2) Subsections 38.2(2) and (3) of the Act are replaced by the following: C. 39 Restriction (2) The specification and drawings may not be amended to add matter not reasonably to be inferred from the specification or drawings contained in the application on its filing date. Language other than English or French (3) However, if all or part of the text matter of the specification or drawings contained in the application on its filing date is in a language other than English or French, the specification and drawings may not be amended to add matter not reasonably to be inferred from both Economic Action (a) the specification or drawings contained in the application on its filing date, and (b) the specification or drawings contained in the application immediately after the text matter is replaced by an English or French translation, in accordance with the regulations. Non-application of subsections (2) and (3) (4) Subsections (2) and (3) do not apply if it is admitted in the specification that the matter is prior art with respect to the application. R.S., c. 33 (3rd Supp.), s. 16; 1993, c. 15, s. 43 132. Section 46 of the Act is replaced by the following: Maintenance fees 46. (1) To maintain the rights accorded by a patent issued under this Act in effect, the prescribed fees shall be paid on or before the prescribed dates. Late fee and notice (2) If a prescribed fee is not paid on or before the applicable prescribed date, (a) the prescribed late fee shall be paid, in addition to the prescribed fee; and (b) the Commissioner shall send a notice to the patentee stating that the term limited for the duration of the patent will be deemed to have expired if the prescribed fee and late fee are not paid before the later of the end of six 2013-2014 Loi n° 2 sur le plan d’act months after the applicable prescribed date and the end of two months after the date of the notice. Prescribed fee deemed paid on prescribed date (3) If the prescribed fee and late fee are paid before a notice is sent or, if a notice is sent, the prescribed fee and late fee are paid before the later of the end of six months after the applicable prescribed date and the end of two months after the date of the notice, the prescribed fee shall be deemed to have been paid on the applicable prescribed date. Term limited deemed expired on prescribed date (4) If the prescribed fee and late fee are not paid before the later of the end of six months after the applicable prescribed date and the end of two months after the date of the notice, the term limited for the duration of the patent shall be deemed to have expired on the applicable prescribed date. Subsection (4) deemed never to have produced its effects (5) Subject to the regulations, if the term limited for the duration of a patent is deemed to have expired under subsection (4), that subsection is deemed never to have produced its effects if (a) the patentee, within the prescribed time, (i) makes a request to the Commissioner for the term limited for the duration of the patent to never have been deemed to have expired, (ii) states, in the request, the reasons for the failure to pay the prescribed fee and late fee before the later of the end of six months after the applicable prescribed date and the end of two months after the date of the notice, and (iii) pays the prescribed fee, the late fee and any additional prescribed fee; and (b) the Commissioner determines that the failure occurred in spite of the due care required by the circumstances having been taken and informs the patentee of this determination. Powers of the Federal Court (6) If subsection (5) applies, the Federal Court may, by order, declare the term limited for the duration of the patent to have expired on the applicable prescribed date if the Federal Court determines either C. 39 Economic Action (a) that the statement of the reasons referred to in subparagraph (5)(a)(ii) contains a material allegation that is untrue, or (b) that, if paragraph (5)(b) applies, the failure referred to in subparagraph (5)(a)(ii) did not occur in spite of the due care required by the circumstances having been taken. R.S., c. 33 (3rd Supp.), s. 17 133. (1) The portion of subsection 48(1) of the Act after paragraph (b) is replaced by the following: the patentee may, on payment of a prescribed fee, make a disclaimer of the parts that the patentee does not claim to hold by virtue of the patent or a transfer of the patent. (2) Subsection 48(5) of the Act is repealed. R.S., c. 33 (3rd Supp.), ss. 19 and 20 134. The heading before section 49 and sections 49 to 51 of the Act are replaced by the following: TRANSFERS Patent, application and right or interest in invention 49. (1) A patent, an application for a patent, and the right or interest in an invention are transferable, in whole or in part. Recording of transfer of application (2) The Commissioner shall, subject to the regulations, record the transfer of an application for a patent on the request of the applicant or, upon receipt of evidence satisfactory to the Commissioner of the transfer, on the request of a transferee of the application. Recording of transfer of patent (3) The Commissioner shall, subject to the regulations, record the transfer of a patent on the request of the patentee or, upon receipt of evidence satisfactory to the Commissioner of the transfer, on the request of a transferee of the patent. Transfer void (4) A transfer of a patent that has not been recorded is void against a subsequent transferee if the transfer to the subsequent transferee has been recorded. 2013-2014 Loi n° 2 sur le plan d’act Removal of recording (5) The Commissioner shall remove the recording of the transfer of an application for a patent or the transfer of a patent on receipt of evidence satisfactory to the Commissioner that the transfer should not have been recorded. Limitation (6) The Commissioner is not authorized to remove the recording of a transfer of a patent for the reason only that the transferor had previously transferred the patent to another person. 1993, c. 15, s. 48 135. Subsection 55(2) of the Act is replaced by the following: Liability damage before patent is granted (2) A person is liable to pay reasonable compensation to a patentee and to all persons claiming under the patentee for any damage sustained by the patentee or by any of those persons by reason of any act on the part of that person, after the specification contained in the application for the patent became open to public inspection, in English or French, under section 10 and before the grant of the patent, that would have constituted an infringement of the patent if the patent had been granted on the day the specification became open to public inspection, in English or French, under that section. 136. The Act is amended by adding the following after section 55.1: Exception — third party rights 55.11 (1) This section applies only in respect of the following patents: (a) a patent that was granted on the basis of an application (i) in respect of which the prescribed fee referred to in subsection 27.1(2) was not paid on or before the applicable prescribed date referred to in that subsection, without taking into account subsection 27.1(3), (ii) in respect of which a request referred to in subsection 35(2) was not made and the prescribed fee referred to in that subsection was not paid within the prescribed time referred to in that subsection, without taking into account subsection 35(4), or (iii) that was deemed abandoned under paragraph 73(1)(a), (b), (e) or (f) or subsection 73(2); C. 39 Economic Action (b) a patent that was granted on the basis of a divisional application that (i) results, under subsection 36(2) or (2.1), from the division of an original application that is an application referred to in this paragraph or paragraph (a), and (ii) was filed after the beginning of the period referred to in subsection (2) or, if it is earlier, the period referred to in subsection (3), that applies to the patent granted on the basis of the original application or that would apply to that patent if it were granted; and (c) a patent in respect of which the prescribed fee referred to in subsection 46(2) was not paid on or before the applicable prescribed date referred to in that subsection, without taking into account subsection 46(3). Act committed during period (2) No action for infringement of a patent lies against a person in respect of an act that would otherwise constitute an infringement of the patent if that act is committed in good faith by the person during a period that is established by regulations made under paragraph 12(1)(j.74). Act committed after period or transfer (3) If, during a period established by regulations made under paragraph 12(1)(j.75), a person, in good faith, committed an act that would otherwise constitute an infringement of a patent or made serious and effective preparations to commit that act, (a) no action for infringement of the patent lies against the person in respect of that act if the person commits it after that period but before the person transfers the business or the part of the business in the course of which the act was committed or the preparations were made; and (b) no action for infringement of the patent lies, if the business or the part of the business in the course of which the act was committed or the preparations were made is transferred, against the transferee in respect of that act if the transferee commits it after the transfer but before the transferee subsequently transfers the business or the part of the business. 2013-2014 Loi n° 2 sur le plan d’act Subsequent acquisition (4) No action for infringement of a patent lies against a person in respect of the use or sale of a specific article, machine, manufacture or composition of matter if the person acquired the specific article, machine, manufacture or composition of matter, directly or indirectly, from a person who made it and against whom no action for infringement of the patent lies under subsection (2) or (3) for making that specific article, machine, manufacture or composition of matter. 1993, c. 15, s. 52 137. (1) Subsection 73(1) of the Act is replaced by the following: Deemed abandonment of applications 73. (1) An application for a patent in Canada shall be deemed to be abandoned if (a) the applicant does not reply in good faith, within the prescribed time, to any requisition made by an examiner in connection with an examination; (b) the applicant does not comply with a notice given under subsection 27(6); (c) the prescribed fee and late fee referred to in a notice sent under paragraph 27.1(2)(b) are not paid before the later of the end of six months after the applicable prescribed date and the end of two months after the date of the notice; (d) the request referred to in a notice sent under paragraph 35(3)(b) is not made and the prescribed fee and late fee referred to in that notice are not paid before the end of two months after the date of the notice; (e) the request referred to in a notice sent under subsection 35(5) is not made and the prescribed fee referred to in that notice is not paid within the prescribed time; or (f) the applicant does not pay the prescribed fees stated to be payable in a notice of allowance of patent within six months after the date of the notice. 1993, c. 15, s. 52 (2) Subsection 73(2) of the French version of the Act is replaced by the following: C. 39 Abandon (2) Elle est aussi réputée abandonnée dans les circonstances réglementaires. 1993, c. 15, s. 52 (3) Subsection 73(3) of the Act is replaced by the following: Reinstatement (3) Subject to the regulations, an application that is deemed to be abandoned is reinstated if Economic Action (a) the applicant, within the prescribed time, (i) makes a request for reinstatement to the Commissioner, (ii) states, in the request, the reasons for the failure to take the action that should have been taken in order to avoid the abandonment, (iii) takes the action that should have been taken in order to avoid the abandonment, and (iv) pays the prescribed fee; and (b) the Commissioner determines that the failure occurred in spite of the due care required by the circumstances having been taken and informs the applicant of this determination. Powers of the Federal Court (3.1) The Federal Court may, by order, declare an application that is reinstated under subsection (3) to never have been reinstated if the Federal Court determines either (a) that the statement of the reasons referred to in subparagraph (3)(a)(ii) contains a material allegation that is untrue, or (b) that, if paragraph (3)(b) applies, the failure referred to in subparagraph (3)(a)(ii) did not occur in spite of the due care required by the circumstances having been taken. 138. The Act is amended by adding the following after section 73: Patent not invalid 73.1 (1) A patent shall not be declared invalid by reason only that the application on the basis of which the patent was granted was deemed to be abandoned and was not reinstated. Exception (2) Subsection (1) does not apply if the Federal Court makes an order under subsection 73(3.1) in respect of the application on the basis of which the patent was granted. 2013-2014 Loi n° 2 sur le plan d’act 2001, c. 10, s. 3 139. Sections 78.1 and 78.2 of the Act are replaced by the following: Definition of “coming-intoforce date” 78.1 (1) In sections 78.2, 78.21 and 78.5 to 78.56, “coming-into-force date” means the day on which section 121 of the Economic Action Plan 2014 Act, No. 2 comes into force. Definition of “filing date” (2) In sections 78.21, 78.22, 78.4, 78.5, 78.53 and 78.54, “filing date” means the date on which an application for a patent in Canada is filed, as determined in accordance with section 78.2. Filing date 78.2 The filing date of an application for a patent is (a) with respect to an original application, (i) if all of the following elements were received by the Commissioner before October 1, 1989, the date on which they were received or, if they were received on different dates, the latest of those different dates: (A) a statement that the granting of a patent is sought, executed by the applicant or by a patent agent on the applicant’s behalf, (B) a specification, including claims, (C) any drawing referred to in the specification, (D) an abstract of the part of the specification other than the claims, (E) the fee set out in item 1 of Schedule II to the Patent Rules as that item read on the day on which the fee was received, (ii) if subparagraph (i) does not apply, one or more of the following elements were received by the Commissioner on or after October 1, 1989 and all of the following elements were received by the Commissioner before October 1, 1996, the date on which they were received or, if they were received on different dates, the latest of those different dates: C. 39 Economic Action (A) a petition executed by the applicant or by a patent agent on the applicant’s behalf, (B) a specification, including claims, (C) any drawing referred to in the specification, (D) an abstract of the part of the specification other than the claims, (E) the fee set out in item 1 of Schedule II to the Patent Rules as that item read on the day on which the fee was received, (iii) if subparagraphs (i) and (ii) do not apply, one or more of the following elements were received by the Commissioner on or after October 1, 1996 and all of the following elements were received by the Commissioner before June 2, 2007, the date on which they were received or, if they were received on different dates, the latest of those different dates: (A) an indication, in English or French, that the granting of a Canadian patent is sought, (B) the applicant’s name, (C) the address of the applicant or of their patent agent, (D) a document, in English or French, that on its face appears to describe an invention, (E) the fee set out in item 1 of Schedule II to the Patent Rules as that item read on the day on which the fee was received, and (iv) if subparagraphs (i) to (iii) do not apply, one or more of the following elements were received by the Commissioner on or after June 2, 2007 and all of the following elements were received by the Commissioner before the coming-intoforce date, the date on which they were received or, if they were received on different dates, the latest of those different dates: 2013-2014 Loi n° 2 sur le plan d’act (A) an indication, in English or French, that the granting of a Canadian patent is sought, (B) the applicant’s name, (C) the address of the applicant or of their patent agent, (D) a document, in English or French, that on its face appears to describe an invention, (E) either a small entity declaration, in accordance with section 3.01 of the Patent Rules as it read on the day on which the declaration was received, and the small entity fee set out in item 1 of Schedule II to those Rules as that item read on the day on which that fee was received or the standard fee set out in item 1 of that Schedule, as that item read on the day on which that standard fee was received; or (b) with respect to a divisional application, the filing date of the original application from which the divisional application results, determined in accordance with this section. Applications — no filing date 78.21 An application for a patent that is filed before the coming-into-force date and that does not have a filing date on the coming-into-force date shall be deemed never to have been filed. Applications — filing date before October 1, 1989 78.22 An application for a patent whose filing date is before October 1, 1989 shall be dealt with and disposed of in accordance with (a) the provisions of this Act as they read immediately before October 1, 1989, other than the definition “legal representatives” in section 2, subsections 4(2) and 7(1), sections 15 and 29, paragraph 31(2)(a) and sections 49 to 51; and (b) the definition “legal representatives” in section 2, subsections 4(2) and 7(1), sections 8.1, 15 and 15.1, paragraph 31(2)(a) and sections 38.1, 49 and 78.2. 2001, c. 10, s. 4 140. Sections 78.4 and 78.5 of the Act are replaced by the following: C. 39 Applications — filing date October 1, 1989 to before October 1, 1996 78.4 Subject to sections 78.51 and 78.52, an application for a patent whose filing date is on or after October 1, 1989 but before October 1, 1996 shall be dealt with and disposed of in accordance with Economic Action (a) the provisions of this Act, other than the definition “filing date” in section 2, subsection 27(7), sections 27.01, 28 and 28.01 and subsection 28.4(6); and (b) subsection 27(2) as it read immediately before October 1, 1996. Applications — filing date October 1, 1996 to before coming-intoforce date 78.5 Subject to sections 78.51 and 78.52, an application for a patent whose filing date is on or after October 1, 1996 but before the cominginto-force date shall be dealt with and disposed of in accordance with the provisions of this Act, other than the definition “filing date” in section 2, subsection 27(7), sections 27.01, 28 and 28.01 and subsection 28.4(6). Abandonment before cominginto-force date 78.51 If an application for a patent was deemed to be abandoned under section 73 as it read immediately before the coming-into-force date, that section 73 applies in respect of that abandonment. Abandonment— requisition or notice before coming-intoforce date 78.52 (1) If, on or after the coming-intoforce date, an applicant fails to do any act described in paragraph 73(1)(a), (b), (e) or (f), as those paragraphs read immediately before that date, in respect of a requisition made or notice given, as the case may be, before that date, section 73 as it read immediately before that date applies in respect of any abandonment resulting from the failure. Abandonment — section 97 of the Patent Rules (2) If, on or after the coming-into-force date, an applicant fails to do any act described in section 97 of the Patent Rules, as that section read immediately before that date, in respect of a requisition of the Commissioner that was given before that date, section 73 as it read immediately before that date applies in respect of any abandonment resulting from the failure. Patents — filing date before October 1, 1989 78.53 Subject to subsection 78.55(2), any matter arising on or after the coming-into-force date, in respect of a patent granted on the basis 2013-2014 Loi n° 2 sur le plan d’act of an application whose filing date is before October 1, 1989, shall be dealt with and disposed of in accordance with (a) the provisions of this Act, other than the definitions “claim date”, “filing date” and “request for priority” in section 2, sections 10, 27 to 28.4, 34.1 to 36, 38.2 and 55 and paragraphs 55.11(1)(a) and (b); and (b) sections 10 and 55 and subsections 61(1) and (3), as they read immediately before October 1, 1989. Patents — filing date October 1, 1989 to before coming-intoforce date 78.54 Subject to subsection 78.55(1) and section 78.56, any matter arising on or after the coming-into-force date in respect of a patent granted on the basis of an application whose filing date is on or after October 1, 1989 but before the coming-into-force date shall be dealt with and disposed of in accordance with the provisions of this Act, other than the definition “filing date” in section 2 and section 28. Application of section 46 — item 31 of Schedule II to Patent Rules 78.55 (1) If the time, not including a period of grace, set out in item 31 of Schedule II to the Patent Rules to pay the applicable fee to maintain the rights accorded by a patent in effect ends before the coming-into-force date, section 46 as it read immediately before the coming-into-force date applies in respect of that fee. Application of section 46 — item 32 of Schedule II to Patent Rules (2) If the time, not including a period of grace, set out in item 32 of Schedule II to the Patent Rules to pay the applicable fee to maintain the rights accorded by a patent in effect ends before the coming-into-force date, section 46 as it read immediately before the coming-into-force date applies in respect of that fee. Non-application of subsection 27.1(4) and section 73.1 78.56 Subsection 27.1(4) and section 73.1 do not apply to a patent that was granted before the coming-into-force date or to a reissued patent if the original patent was granted before that date. Reissued patents 78.57 For greater certainty, for the purposes of sections 78.53 and 78.54, a reissued patent is considered to be issued on the basis of the original application. C. 39 Regulations 78.58 For greater certainty, a regulation made under subsection 12(1) applies to an application for a patent referred to in section 78.22, unless the regulation provides otherwise. 2005, c. 18, s. 2 141. Subsection 78.6(5) of the Act is replaced by the following: Application (5) For greater certainty, this section also applies to applications for patents mentioned in section 78.22. Economic Action Coming into Force Order in council — Industrial Design Act 142. (1) Sections 102 to 113 come into force on a day to be fixed by order of the Governor in Council. Order in council — Patent Act (2) Sections 114 to 141 come into force on a day to be fixed by order of the Governor in Council. DIVISION 2 R.S., c. A-2 AERONAUTICS ACT 143. The Aeronautics Act is amended by adding the following after section 4.3: Ministerial order 4.31 (1) The Minister may make an order prohibiting the development or expansion of a given aerodrome or any change to the operation of a given aerodrome, if, in the Minister’s opinion, the proposed development, expansion or change is likely to adversely affect aviation safety or is not in the public interest. Exemption (2) An order under subsection (1) is exempt from examination, registration or publication under the Statutory Instruments Act. 144. Section 4.9 of the Act is amended by adding the following after paragraph (k): (k.1) the prohibition of the development or expansion of aerodromes or any change to the operation of aerodromes; (k.2) the consultations that must be carried out by the proponent of an aerodrome before its development or by the operator of an aerodrome before its expansion or any change to its operation; 2013-2014 Loi n° 2 sur le plan d’act DIVISION 3 CANADIAN HIGH ARCTIC RESEARCH STATION ACT Enactment of Act Enactment 145. The Canadian High Arctic Research Station Act is enacted as follows: An Act to establish the Canadian High Arctic Research Station SHORT TITLE Short title 1. This Act may be cited as the Canadian High Arctic Research Station Act. INTERPRETATION Definitions “Arctic” « Arctique » 2. The following definitions apply in this Act. “Arctic”, when used in relation to Canada, means those parts of Canada (a) north of sixty degrees north latitude; or (b) south of sixty degrees north latitude but north of the southern limit of the discontinuous permafrost zone. “Board” « conseil » “Board” means the Board of Directors of CHARS. “CHARS” « SCREA » “CHARS” means the Canadian High Arctic Research Station established by subsection 4(1). “Minister” « ministre » “Minister” means the Minister designated under section 3. DESIGNATION Designation of Minister 3. The Governor in Council may, by order, designate any federal minister to be the Minister referred to in this Act. CHARS ESTABLISHED CHARS established 4. (1) A corporation is established to be called the Canadian High Arctic Research Station. C. 39 Agent of Her Majesty (2) CHARS is for all its purposes an agent of Her Majesty in right of Canada and it may exercise its powers only as an agent of Her Majesty. Economic Action PURPOSE 5. The purpose of CHARS is to Purpose (a) advance knowledge of the Canadian Arctic in order to improve economic opportunities, environmental stewardship and the quality of life of its residents and all other Canadians; (b) promote the development and dissemination of knowledge of the other circumpolar regions, including the Antarctic; (c) strengthen Canada’s leadership on Arctic issues; and (d) establish a hub for scientific research in the Canadian Arctic. POWERS AND FUNCTIONS CHARS — functions 6. (1) In carrying out its purpose, CHARS is to (a) undertake scientific research and develop technology; (b) plan, direct, manage and implement programs and projects relating to scientific research and the development of technology; (c) promote the testing, application, transfer, diffusion and commercialization of technology; (d) encourage integration across disciplines and activities; (e) publish and disseminate studies, reports and other documents; (f) complement national and international networks of expertise and of facilities; and (g) perform any other functions that the Minister assigns to it. CHARS — powers (2) In carrying out its purpose, CHARS may (a) construct, manage and operate research facilities and systems; 2013-2014 Loi n° 2 sur le plan d’act (b) spend any money that it receives through the conduct of its operations, in the fiscal year in which the money is received or in subsequent fiscal years; (c) provide services and facilities to any department, board or agency of the Government of Canada, or to any other government or any organization or person; (d) make recoverable expenditures on behalf of any department, board or agency of the Government of Canada, or on behalf of any other government or any organization or person; (e) license, assign, sell or otherwise make available, and receive fees, royalties and payment for, any patent, copyright, industrial design, trademark, trade secret or other similar property right held, controlled or administered by CHARS; (f) enter into contracts, agreements, memoranda of understanding or other arrangements in the name of Her Majesty in right of Canada or of CHARS; (g) lease personal property or movables, acquire any money, securities or other personal property or movables, including by purchase, gift or bequest or legacy, and — subject to any terms of the acquisition — spend or invest the money or securities; (h) acquire real property or immovables, have the administration, as defined in section 2 of the Federal Real Property and Federal Immovables Act, of the real property or immovables or acquire a licence as defined in section 2 of that Act; (i) as lessor, lease any personal property or movables referred to in paragraph (g) or dispose by any means of property or movables acquired under that paragraph, subject to any terms on which the property or movables were acquired; (j) subject to any terms on which the real property or immovables were acquired, dispose of any real property or immovables or give a licence as defined in section 2 of the Federal Real Property and Federal Immovables Act; and C. 39 Economic Action (k) undertake any other activities that the Board considers conducive to the furtherance of CHARS’s purpose and to the performance of its functions and exercise of its powers. Approval of Governor in Council Exception (3) Despite paragraphs (2)(h) and (j), CHARS may acquire or dispose of real property or immovables, and interests in real property or immovable real rights, only with the approval of the Governor in Council. (4) Subsection (3) does not apply to any (a) acquisition or disposition by lease; (b) acquiring or giving of a licence as defined in section 2 of the Federal Real Property and Federal Immovables Act; or (c) disposition to a public utility or a municipality of easements or servitudes or other interests in real property or immovable real rights if the disposition is necessary for the utility or municipality to carry out its activities, including the construction or maintenance of a public work. Minister 7. (1) The Minister may refer matters relating to Arctic science and technology to CHARS for its consideration. Advice (2) CHARS must advise the Minister in respect of any matter that is referred to it under subsection (1). Reports (3) The Minister may require CHARS to provide him or her with reports on its activities and operations, and may make such a report available to the public. BOARD OF DIRECTORS Oversight of CHARS 8. (1) The organization and administration of CHARS are to be overseen by a Board of Directors consisting of nine members, including a Chairperson and a Vice-chairperson. The members of the Board are to be appointed by the Governor in Council to hold office on a parttime basis. 2013-2014 Loi n° 2 sur le plan d’act Approval of plans and budgets (2) The Board’s oversight function includes approving CHARS’s science and technology plan as well as annual workplans and budgets referred to in subsection 17(2). Qualifications of members (3) Persons appointed to the Board must have knowledge or experience that will assist CHARS in carrying out its purpose, having regard to the ethnic, linguistic and regional diversity of Canada’s Arctic. Terms of office 9. (1) Members of the Board are appointed to hold office during pleasure for terms of up to five years. Reappointment (2) A member of the Board is eligible for reappointment for a second term of office in the same or another capacity. Remuneration 10. Members of the Board are to be paid the remuneration that is fixed by the Governor in Council. Expenses 11. Members of the Board are entitled to be paid reasonable travel and living expenses while absent from their ordinary place of residence in the course of their duties under this Act. CHAIRPERSON Chairperson’s role 12. The Chairperson presides over meetings of the Board and performs any other duties that are assigned by the Board. Acting Chairperson 13. In the event of the absence or incapacity of the Chairperson, or a vacancy in that office, the Vice-chairperson acts as Chairperson. PRESIDENT OF CHARS Appointment of President 14. (1) The President of CHARS is to be appointed by the Governor in Council to hold office during pleasure on a full-time basis for a term of up to five years. Reappointment (2) The President is eligible for reappointment for one or more further terms of office. Remuneration 15. The President is to be paid the remuneration that is fixed by the Governor in Council. C. 39 Expenses 16. The President is entitled to be paid reasonable travel and living expenses while absent from his or her ordinary place of work in the course of his or her duties under this Act. President’s role 17. (1) The President is the chief executive officer of CHARS and is responsible for its dayto-day management and direction. Plans and budgets (2) The President must submit to the Board for approval Economic Action (a) CHARS’s science and technology plan, which must be submitted at intervals of five years or less; and (b) annual workplans and budgets. Acting President 18. (1) In the event of the absence or incapacity of the President, or a vacancy in that office, the Board must appoint an employee of CHARS to act as President. Maximum acting period (2) However, the acting President may act as President for longer than 90 days only with the approval of the Governor in Council. HUMAN RESOURCES Authority 19. (1) CHARS has authority over all matters relating to human resources management, including the determination of the terms and conditions of employment of its employees. Supervision of CHARS employees (2) The President is to exercise supervision over and direction of the activities of the employees of CHARS. Human resources management 20. CHARS may, in the exercise of its authority in relation to human resources management, (a) determine its requirements with respect to human resources and provide for the allocation and effective utilization of human resources; (b) provide for the classification of CHARS positions; (c) determine and regulate the pay to which its employees are entitled for services rendered, the hours of work and leave of those employees and any related matters; 2013-2014 Loi n° 2 sur le plan d’act (d) determine and regulate the payments that may be made to its employees by way of reimbursement for travel or other expenses and by way of allowances in respect of expenses and conditions arising out of their employment; and (e) take any other measures that CHARS considers necessary for effective human resources management. CHARS’s power to appoint 21. CHARS has the exclusive right and authority to appoint any employees that it considers necessary for carrying out its purpose. Mobility to departments 22. (1) For the purpose of deployments or appointments made, or advertised internal appointment processes, under the Public Service Employment Act, employees of CHARS must be treated as if they were employees within the meaning of that Act and had the rights of recourse provided by that Act. When deployments made subject to terms (2) The Public Service Commission may, in consultation with the President of the Treasury Board, set terms and conditions for the deployment of CHARS’s employees to departments and agencies under the Public Service Employment Act if, in the opinion of the Commission, the principles governing CHARS’s staffing program are incompatible with those governing staffing under that Act. Mobility to CHARS (3) When CHARS considers employees within the meaning of the Public Service Employment Act for employment within CHARS, it must treat them as if they were employees of CHARS and had the rights of recourse of CHARS’s employees. Public Service Commission review 23. The Public Service Commission may periodically review the compatibility of the principles governing CHARS’s staffing program with those governing staffing under the Public Service Employment Act and may report its findings in its annual report. Political activities 24. Part 7 of the Public Service Employment Act applies to the President and employees of CHARS. For the purposes of that Part, the President is deemed to be a deputy head as C. 39 Economic Action defined in subsection 2(1) of that Act and the employees of CHARS are deemed to be employees as defined in that subsection. OFFICES AND MEETINGS Head office and other offices 25. CHARS’s head office is to be in Cambridge Bay, Nunavut. The Board may establish other offices elsewhere in Canada that it considers necessary for carrying out CHARS’s purpose. Meetings 26. (1) Subject to subsection (2), the Board must meet at least three times in each year at the times and places that the Chairperson selects. Northern meetings (2) At least one of the Board’s meetings in each year must be held at CHARS’s head office. Committees 27. The Board may appoint advisory or other committees. Each committee must include at least one person who is a member of the Board. BYLAWS Bylaws 28. The Board may make bylaws for the administration, management and control of the property, business and activities of CHARS, including bylaws (a) respecting the constitution of any committees appointed under section 27 and the roles and duties of those committees; (b) fixing reasonable allowances or expenses for those appointed to a committee under section 27 who are not members of the Board; and (c) respecting the procedure at meetings of the Board and its committees. GENERAL Inventions 29. Despite section 9 of the Public Servants Inventions Act, the administration and control of any invention made by an officer or employee of CHARS and vested in Her Majesty by that Act, and any patent issued with respect to the invention, are vested in CHARS. Proceedings 30. Actions, suits or other legal proceedings in respect of any right or obligation acquired or incurred by CHARS on behalf of Her Majesty in right of Canada, whether in its name or in the 2013-2014 Loi n° 2 sur le plan d’act name of Her Majesty, may be brought or taken by or against CHARS in the name of CHARS in any court that has jurisdiction with respect to the subject-matter of the claim. Transitional Provisions Definitions “CHARS” « SCREA » “Commission” « Commission » 146. The following definitions apply in this section and in sections 147 to 156. “CHARS” means the Canadian High Arctic Research Station established by subsection 4(1) of the Canadian High Arctic Research Station Act, enacted by section 145. “Commission” means the Canadian Polar Commission established by section 3 of the Canadian Polar Commission Act, as that section read immediately before section 169 comes into force. Board of Directors of Commission 147. Despite subsection 8(1) of the Canadian High Arctic Research Station Act, enacted by section 145, the persons who, immediately before the day on which section 145 comes into force, held the office of ViceChairperson or other member of the Board of Directors of the Commission — other than the office of Chairperson of that Board — hold the office, beginning on that day, of Vice-chairperson or other member of the Board of Directors of CHARS, respectively, until the expiry of their appointment, their removal from office or their resignation. Employment — Commission 148. Nothing in this Division is to be construed as affecting the status of any person who, immediately before the day on which section 145 comes into force, occupied a position in the Commission, except that the person, beginning on that day, occupies their position in CHARS. Employment — Arctic Science and Technology Directorate 149. Nothing in this Division is to be construed as affecting the status of any person who, immediately before the day on which this section comes into force, occupied a position in the portion of the Department of Indian Affairs and Northern Development known as the Arctic Science and Technology C. 39 Economic Action Directorate, except that the person, beginning on that day, occupies their position in CHARS. Commission’s actions deemed CHARS’s 150. Everything done, or purported to have been done, by the Commission or its Board of Directors before the day on which section 145 comes into force is deemed, on that day, to have been done by CHARS or its Board of Directors, respectively. References — Commission 151. Every reference to the Commission in any deed, contract, agreement or other document is, beginning on the day on which section 145 comes into force, to be read as a reference to CHARS unless the context otherwise requires. Transfer of rights, property and obligations — Commission 152. All rights, personal property or movables and real property or immovables of the Commission and all obligations of the Commission are transferred to CHARS on the day on which section 145 comes into force. Commencement of legal proceedings 153. Every action, suit or other legal proceeding in respect of an obligation or liability incurred by the Commission may, beginning on the day on which section 145 comes into force, be brought against CHARS. Continuation of legal proceedings 154. In every action, suit or other legal proceeding to which the Commission is party that is pending in any court immediately before the day on which section 145 comes into force, CHARS takes the place of the Commission as party on that day, and, beginning on that day, the action, suit or proceeding may be continued by or against CHARS in the same manner and to the same extent as it could have been continued by or against the Commission. Transfer of appropriations — Commission 155. Any amount that is appropriated by an Act of Parliament for the fiscal year in which section 145 comes into force to defray the charges and expenses of the Commission and that is unexpended on the day on which that section comes into force is deemed, on that day, to be an amount appropriated to defray the charges and expenses of CHARS. 2013-2014 Transfer of appropriations — Arctic Science and Technology Directorate Loi n° 2 sur le plan d’act 156. Any amount that is appropriated by an Act of Parliament for the fiscal year in which this section comes into force to defray the charges and expenses of the Department of Indian Affairs and Northern Development related to the portion of that Department known as the Arctic Science and Technology Directorate and that is unexpended on the day on which this section comes into force is deemed, on that day, to be an amount appropriated to defray the charges and expenses of CHARS. Consequential Amendments R.S., c. A-1 1991, c. 6, s. 22 Access to Information Act 157. Schedule I to the Access to Information Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian Polar Commission Commission canadienne des affaires polaires 158. Schedule I to the Act is amended by adding the following in alphabetical order under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian High Arctic Research Station Station canadienne de recherche dans l’Extrême-Arctique R.S., c. F-11 1991, c. 6, s. 23 Financial Administration Act 159. Schedule II to the Financial Administration Act is amended by striking out the following: Canadian Polar Commission Commission canadienne des affaires polaires 160. Schedule II to the Act is amended by adding the following in alphabetical order: Canadian High Arctic Research Station Station canadienne de recherche dans l’Extrême-Arctique 2003, c. 22, s. 11 161. Schedule V to the Act is amended by striking out the following: Canadian Polar Commission Commission canadienne des affaires polaires C. 39 Economic Action 162. Schedule V to the Act is amended by adding the following in alphabetical order: Canadian High Arctic Research Station Station canadienne de recherche dans l’Extrême-Arctique 2006, c. 9, s. 270 163. Part III of Schedule VI to the Act is amended by striking out, in column I, the reference to Canadian Polar Commission Commission canadienne des affaires polaires and the corresponding reference in column II to “Chairperson”. 164. Part III of Schedule VI to the Act is amended by adding in alphabetical order, in column I, a reference to Canadian High Arctic Research Station Station canadienne de recherche dans l’Extrême-Arctique and a corresponding reference in column II to “President”. R.S., c. P-21 1991, c. 6, s. 24 Privacy Act 165. The schedule to the Privacy Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian Polar Commission Commission canadienne des affaires polaires 166. The schedule to the Act is amended by adding the following in alphabetical order under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian High Arctic Research Station Station canadienne de recherche dans l’Extrême-Arctique R.S., c. P-36 1991, c. 6, s. 26 Public Service Superannuation Act 167. Part I of Schedule I to the Public Service Superannuation Act is amended by striking out the following: 2013-2014 Loi n° 2 sur le plan d’act Canadian Polar Commission Commission canadienne des affaires polaires 168. Part I of Schedule I to the Act is amended by adding the following in alphabetical order: Canadian High Arctic Research Station Station canadienne de recherche dans l’Extrême-Arctique Repeal Repeal 169. The Canadian Polar Commission Act, chapter 6 of the Statutes of Canada, 1991, is repealed. Coming into Force Order in council 170. (1) This Division, other than sections 149 and 156, comes into force on a day to be fixed by order of the Governor in Council. Order in council (2) Sections 149 and 156 come into force on a day to be fixed by order of the Governor in Council. DIVISION 4 R.S., c. C-46 CRIMINAL CODE 171. Section 207 of the Criminal Code is amended by adding the following after subsection (4): Exception — charitable or religious organization (4.1) The use of a computer for the sale of a ticket, selection of a winner or the distribution of a prize in a raffle, including a 50/50 draw, is excluded from paragraph (4)(c) in so far as the raffle is authorized under paragraph (1)(b) and the proceeds are used for a charitable or religious object or purpose. DIVISION 5 R.S., c. F-8; 1995, c. 17, s. 45(1) FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT 2012, c. 19, s. 396 172. Paragraph 24.3(1)(b) of the FederalProvincial Fiscal Arrangements Act is replaced by the following: (b) maintaining the national standard set out in section 25.1; and C. 39 2012, c. 19, s. 402(1) 173. (1) The portion of section 25.1 of the Act before paragraph (a) is replaced by the following: Criteria for eligibility — Canada Social Transfer 25.1 (1) In order that a province may qualify for a full cash contribution under sections 24.5 and 24.51 for a fiscal year, the laws of the province must not, in the case of persons described in subsection (2), Economic Action (2) Section 25.1 of the Act is amended by adding the following after subsection (1): No minimum residency period (2) The persons described for the purpose of subsection (1) are (a) Canadian citizens; (b) permanent residents within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act; (c) any person who, under section 24 of the Immigration and Refugee Protection Act, has been determined by an officer to be a victim of human trafficking and who holds a temporary resident permit issued under that section; and (d) protected persons, within the meaning of subsection 95(2) of the Immigration and Refugee Protection Act. DIVISION 6 R.S., c. R-2, 1989, c. 17, s. 2 RADIOCOMMUNICATION ACT 174. Section 2 of the Radiocommunication Act is amended by adding the following in alphabetical order: “jammer” « brouilleur » “jammer” means any device or combination of devices that transmits, emits or radiates electromagnetic energy and that is designed to cause, causes or is capable of causing interference or obstruction to radiocommunication, other than a device or combination of devices for which standards have been established under paragraph 5(1)(d) or 6(1)(a) or for which a radio authorization has been issued. 2013-2014 Loi n° 2 sur le plan d’act 175. Section 4 of the Act is amended by adding the following after subsection (3): Other prohibitions (4) No person shall install, use, possess, manufacture, import, distribute, lease, offer for sale or sell a jammer. 176. Section 5 of the Act is amended by adding the following after subsection (1.4): Obligation (1.5) Any person who is subject to the procedures, standards and conditions applicable in respect of a system of competitive bidding used under subsection (1.2) shall comply with all of them. 177. The Act is amended by adding the following after section 5: Information sharing — Canada 5.1 (1) Information that has been collected or obtained by the Minister in the administration of this Act may be disclosed by the Minister to a federal department, a provincial or municipal government in Canada, or an agency of that federal, provincial or municipal government, to the extent that the disclosure is necessary for the administration of this Act. Information sharing — Government of foreign state and international organization (2) The information may also be disclosed by the Minister under an agreement, a memorandum of understanding or an arrangement in writing between the Government of Canada and the government of a foreign state, an international organization of states or an international organization established by the governments of states, or any institution of that government or organization, if the Minister believes that the information may be relevant to an investigation or proceeding in respect of a contravention under this Act or of the laws of that foreign state that address conduct that is substantially similar to conduct that would be in contravention of this Act. Contents (3) The agreement, memorandum of understanding or arrangement must (a) restrict the use of the information to purposes relevant to an investigation or proceeding in respect of a contravention of the laws of the foreign state that address conduct referred to in subsection (2); C. 39 Economic Action (b) stipulate that the information be treated in a confidential manner and not be further disclosed without the express consent of the person responsible for disclosing the information; and (c) only be in respect of contraventions of the laws of a foreign state that have consequences that would not be considered penal under Canadian law. 1989, c. 17, s. 6 178. (1) Subsection 8(1) of the Act is replaced by the following: Powers of inspectors 8. (1) An inspector who is appointed under paragraph 5(1)(j) may, subject to subsection (2), (a) enter, at any reasonable time, any place in which they believe on reasonable grounds there is any document, information or thing relevant to the purpose of verifying compliance or preventing non-compliance with this Act, and examine the document, information or thing or remove it for examination or reproduction; (b) make use of, or cause to be made use of, any computer system at the place to examine any data contained in or available to the system; (c) reproduce any document, or cause it to be reproduced, from the data in the form of a print-out or other intelligible output and take the print-out or other output for examination or copying; and (d) use any copying equipment or means of communication in the place. Certificate (1.1) An inspector shall be provided with a certificate of appointment which is to be presented at the request of any person appearing to be in charge of any place entered by the inspector. 1989, c. 17, s. 6 (2) Subsection 8(2) of the French version of the Act is replaced by the following: Maison d’habitation (2) Il ne peut toutefois entrer dans une maison d’habitation sans le consentement de l’occupant que s’il est muni d’un mandat ou si l’urgence de la situation — notamment dans les cas où le temps nécessaire à l’obtention de ce dernier risquerait soit de mettre en danger des 2013-2014 Loi n° 2 sur le plan d’act personnes, soit d’entraîner la perte ou la destruction d’éléments de preuve — rend l’obtention de celui-ci difficilement réalisable. 1989, c. 17, s. 6 (3) Subsection 8(3) of the Act is replaced by the following: Authority to issue warrant (3) On an ex parte application, a justice of the peace may issue a warrant authorizing an inspector who is named in the warrant to enter a dwelling-house, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that (a) the dwelling-house is a place described in paragraph (1)(a); (b) entry to the dwelling-house is necessary for the purpose of verifying compliance or preventing non-compliance with this Act; and (c) entry has been refused by, or there are reasonable grounds to believe that entry will be refused by, or that consent to entry cannot be obtained from, the occupant. (4) Section 8 of the Act is amended by adding the following after subsection (5): Information requirement (5.1) An inspector who believes that a person is in possession of information that the inspector considers necessary for the purpose of verifying compliance or preventing non-compliance with this Act may, by notice, require that person to submit the information to the inspector in the form and manner and within the reasonable time that is stipulated in the notice. 179. The Act is amended by adding the following after section 8: Seizure 8.1 (1) An inspector may seize and detain any radio apparatus, interference-causing equipment, radio-sensitive equipment or jammer that they have reasonable grounds to believe is or was used to contravene any provision of this Act or the regulations or is related to the contravention of a provision of the Act or the regulations. Detention (2) Any thing that is seized under subsection (1) is not to be detained C. 39 Economic Action (a) after the applicable provisions of this Act or the regulations have, in the opinion of an inspector, been complied with; or (b) after the expiry of 60 days after the day on which the thing is seized, unless before that time (i) the seized thing has been forfeited under section 8.3 or 13, (ii) proceedings have been instituted in respect of the contravention in relation to which the thing was seized, in which case it may be detained until the proceedings are concluded, or (iii) notice of an application for an order extending the time during which the seized thing may be detained has been given in accordance with subsection 8.2(1). Storing of seized things (3) Any thing seized under subsection (1) may, at the option of an inspector, be kept or stored in the building or place where it was seized or may be removed to any other proper place by or at the direction of an inspector. Prohibition (4) No person shall, without the permission of an inspector, remove, alter or interfere in any way with any thing seized under this section. Application to extend period of detention 8.2 (1) If proceedings have not been instituted, the Minister may, before the expiry of 60 days after the day on which the thing is seized and after giving notice to the owner of the seized thing or to the person in whose possession it was at the time of seizure, apply to any superior court of competent jurisdiction for an order extending the time during which the seized thing may be detained. Order of extension granted (2) If, on the hearing of an application made under subsection (1), the court is satisfied that the thing seized should continue to be detained, the court shall order that it be detained for the additional period that the court considers appropriate and that, on the expiry of that period, it be restored to the person from whom it was seized or to any other person entitled to its possession unless before the expiry of that period, subparagraph 8.1(2)(b)(i) or (ii) applies. 2013-2014 Forfeiture on consent Loi n° 2 sur le plan d’act 8.3 The owner or the last person in lawful possession of any radio apparatus, interferencecausing equipment, radio-sensitive equipment or jammer may, at any time, consent in writing to its forfeiture to Her Majesty. 180. (1) Subsection 10(1) of the Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after that paragraph: (c.1) contravenes subsection 5(1.5), or 1989, c. 17, s. 6 (2) Subsection 10(2) of the Act is replaced by the following: Offences (2) Every person is guilty of an offence punishable on summary conviction and is liable to a fine not exceeding five thousand dollars, who (a) contravenes or fails to comply with subsection 8(5) or (6) or 8.1(4); or (b) does not submit the information required by the inspector under subsection 8(5.1). 181. The Act is amended by adding the following after section 13: Exemptions 14. (1) The Minister may, by order, subject to any terms and conditions that he or she may specify, exempt any person, class of persons or entity from the application of subsection 4(4) or paragraph 9(1)(b), for any of the following purposes: (a) national security; (b) public safety, including with respect to penitentiaries and prisons; (c) customs and immigration; (d) national defence; (e) international relations; (f) the investigation or prosecution of offences in Canada, including the preservation of evidence; (g) the protection of property, or the prevention of serious harm to any person; or (h) for any other purpose prescribed by regulation. C. 39 Regulation (2) The Governor in Council may make regulations for the purpose of paragraph (1)(h). Economic Action 182. The Act is amended by adding the following after section 15: ADMINISTRATIVE MONETARY PENALTIES Commission of violation 15.1 Every contravention of subsection 4(1), (3) or (4) or 5(1.5) constitutes a violation and the person who commits the violation is liable (a) in the case of an individual, to an administrative monetary penalty not exceeding $25,000 and, for a subsequent contravention, a penalty not exceeding $50,000; or (b) in any other case, to an administrative monetary penalty not exceeding $10,000,000 and, for a subsequent contravention, a penalty not exceeding $15,000,000. Criteria for penalty 15.11 (1) The amount of the penalty is to be determined by taking into account the following factors: (a) the nature and scope of the violation; (b) the history of compliance with this Act by the person who committed the violation; (c) any benefit that the person obtained from the commission of the violation; (d) the person’s ability to pay the penalty; (e) any factors established by the regulations; and (f) any other relevant factor. Purpose of penalty Power of Minister — violation (2) The purpose of the penalty is to promote compliance with this Act and not to punish. 15.12 The Minister may (a) designate any person, or any person who is a member of a class of persons, as being authorized to issue notices of violation or to accept undertakings; and (b) establish, in respect of each violation, a short-form description to be used in notices of violation. 2013-2014 Entry into undertaking Contents Loi n° 2 sur le plan d’act 15.13 (1) A person may enter into an undertaking after a notice of violation is served on them. (2) The undertaking (a) shall be accepted by a person who is authorized to accept an undertaking; (b) shall identify every act or omission that constitutes a violation and that is covered by the undertaking; (c) shall identify every provision at issue; (d) may contain any conditions that the person who is authorized to accept an undertaking considers appropriate; and (e) may include a requirement to pay a specified amount. Effect of undertaking (3) If a person enters into an undertaking, the proceeding that is commenced by the notice of violation is ended in respect of that person in connection with any act or omission referred to in the undertaking. Failure to respect undertaking (4) Failure to respect an undertaking constitutes a violation. Issuance and service 15.14 (1) A person who is authorized to issue notices of violation and who believes, on reasonable grounds, that a person has committed a violation may issue, and shall cause to be served on the person, a notice of violation. Contents of notice (2) The notice of violation shall name the person who is believed to have committed the violation, identify the violation and include (a) the penalty that the person is liable to pay; (b) a statement as to the right of the person, within 30 days after the day on which the notice is served, or within any longer period that the Minister specifies, to pay the penalty or to make representations with respect to the violation and the penalty, and the manner for doing so; and (c) a statement indicating that if the person does not pay the penalty or make representations in accordance with the notice, the person is deemed to have committed the violation and the penalty is to be imposed. C. 39 Payment 15.15 (1) If a person who is served with a notice of violation pays the penalty proposed in the notice, the person is deemed to have committed the violation and the proceedings in respect of it are ended. Representations to Minister (2) If a person who is served with a notice of violation makes representations in accordance with the notice, the Minister shall decide, on a balance of probabilities, after considering any other representations that the Minister considers appropriate, whether the person committed the violation and may, if the Minister so decides, impose the penalty set out in the notice, a lesser penalty or no penalty. Failure to pay or make representations (3) If a person who is served with a notice of violation neither pays the penalty nor makes representations in accordance with the notice, the person is deemed to have committed the violation and the penalty is to be imposed. Copy of decision and notice of rights (4) The Minister shall cause a copy of any decision made under subsection (2) to be issued and served on the person together with a notice of the person’s right to appeal under section 15.2. Evidence 15.16 In a proceeding in respect of a violation, a notice purporting to be served under subsection 15.14(1) or a copy of a decision purporting to be served under subsection 15.15(4) is admissible in evidence without proof of the signature or official character of the person appearing to have signed it. Defence 15.17 (1) It is a defence for a person in a proceeding in relation to a violation to establish that they exercised due diligence to prevent the violation. Common law principles (2) Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence under this Act applies in respect of a violation to the extent that it is not inconsistent with this Act. Vicarious liability — acts of employees and agents and mandataries 15.18 A person is liable for a violation that is committed by an employee of the person acting in the course of the employee’s employment, or by an agent or mandatary of the person acting within the scope of the agent’s or mandatary’s Economic Action 2013-2014 Loi n° 2 sur le plan d’act authority, whether or not the employee or agent or mandatary who actually committed the violation is identified or proceeded against. Officer, director or agent or mandatary of corporations 15.19 An officer, director or agent or mandatary of a corporation that commits a violation is liable for the violation if they directed, authorized, assented to, acquiesced in or participated in the commission of the violation, whether or not the corporation is proceeded against. Appeal to Federal Court 15.2 (1) Subject to subsection (2), an appeal may be brought in the Federal Court from a decision made under subsection 15.15(2) within 30 days after the day on which the decision is made. Appeal on question of fact (2) An appeal on a question of fact may be brought only with the leave of the Federal Court, an application for which shall be made within 30 days after the day on which the decision is made. The appeal may not be brought later than 30 days after the day on which leave to appeal is granted. Debts due to Her Majesty 15.21 (1) The following amounts are debts due to Her Majesty in right of Canada that may be recovered in the Federal Court: (a) the amount payable under an undertaking entered into under subsection 15.13(1), beginning on the day specified in the undertaking or, if no day is specified, beginning on the day on which the undertaking is entered into; (b) the amount of the penalty set out in a notice of violation, beginning on the day on which it is required to be paid in accordance with the notice, unless representations are made in accordance with the notice; (c) if representations are made, either the amount of the penalty that is imposed by the Minister or on appeal, as the case may be, beginning on the day specified by the Minister or the court or, if no day is specified, beginning on the day on which the decision is made; and (d) the amount of any reasonable expenses incurred in attempting to recover an amount referred to in any of paragraphs (a) to (c). C. 39 Time limit or prescription (2) A proceeding to recover such a debt may not be commenced later than five years after the day on which the debt becomes payable. Receiver General (3) A penalty paid or recovered in relation to a violation is payable to the Receiver General. Certificate of default 15.22 (1) The Minister may issue a certificate for the unpaid amount of any debt referred to in subsection 15.21(1). Effect of registration (2) Registration of a certificate in the Federal Court has the same effect as a judgment of that Court for a debt of the amount set out in the certificate and all related registration costs. Time limit or prescription 15.23 (1) A proceeding in respect of a violation may not be commenced later than three years after the day on which the subjectmatter of the proceedings becomes known to the Minister. Certificate of Minister (2) A document appearing to have been issued by the Minister, certifying the day on which the subject-matter of any proceedings became known to him or her, is admissible in evidence without proof of the signature or official character of the person appearing to have signed the document and is, in the absence of evidence to the contrary, proof of the matter asserted in it. Publication Economic Action 15.24 The Minister may make public (a) the name of a person who committed a violation, the nature of the violation including the acts or omissions, or the provisions at issue and the amount of the penalty; and (b) the name of a person who enters into an undertaking, the nature of the undertaking including the acts or omissions, or the provisions at issue, the conditions included in the undertaking and, if applicable, the amount of the penalty. How act or omission may be proceeded with 15.25 If an act or omission may be proceeded with either as a violation or as an offence, proceeding in one manner precludes proceeding in the other. For greater certainty 15.26 For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply. 2013-2014 Regulations Loi n° 2 sur le plan d’act 15.27 The Governor in Council may make regulations (a) designating provisions of this Act whose contravention constitutes a separate violation in respect of each day during which it continues; (b) for the purpose of paragraph 15.11(1)(e), establishing other factors to be considered in determining the amount of the penalty; and (c) respecting undertakings entered into under section 15.13. DIVISION 7 R.S., c. R-8 REVOLVING FUNDS ACT Amendment to the Act 1995, c. 5, s. 25(1)(y) 183. The heading “MINISTER OF FOREIGN AFFAIRS” before section 4 of the Revolving Funds Act is replaced by the following: MINISTER OF CITIZENSHIP AND IMMIGRATION Coming into Force July 2, 2013 184. This Division is deemed to have come into force on July 2, 2013. DIVISION 8 R.S., c. R-9 ROYAL CANADIAN MINT ACT 185. Section 3 of the Royal Canadian Mint Act is amended by adding the following after subsection (2): Exception (2.1) However, the Mint shall not anticipate profit with respect to the provision of any goods or services to Her Majesty in right of Canada, including the minting of circulation coins. C. 39 Economic Action DIVISION 9 R.S., c. 28 (1st Supp.) INVESTMENT CANADA ACT Amendments to the Act 186. (1) Paragraph 10(1)(c) of the Investment Canada Act is replaced by the following: (c) the acquisition of control of a Canadian business in connection with the realization of security granted for a loan or other financial assistance and not for any purpose related to the provisions of this Act, if the acquisition is subject to approval under the Bank Act, the Cooperative Credit Associations Act, the Insurance Companies Act or the Trust and Loan Companies Act; (2) Section 10 of the Act is amended by adding the following after subsection (1): Exempt transactions — Part IV (1.1) Part IV does not apply in respect of the acquisition of control of a Canadian business in connection with the realization of security granted for a loan or other financial assistance and not for any purpose related to the provisions of this Act, if the acquisition is not subject to approval under the Bank Act, the Cooperative Credit Associations Act, the Insurance Companies Act or the Trust and Loan Companies Act. 2012, c. 19, s. 480(1) 187. (1) Subparagraph 36(4)(e)(ii) of the Act is replaced by the following: (ii) any notice sent under subsection 21(1) or (9), 22(2) or (4), 23(1) or (3) or 25.2(1), paragraph 25.2(4)(a), subsection 25.3(2), paragraph 25.3(6)(b) or subsection 25.3(7), or (2) Subsection 36(4) of the Act is amended by adding the following after paragraph (e.1): (e.2) the fact that an order was made under subsection 25.4(1) and whether the order 2013-2014 Loi n° 2 sur le plan d’act (i) directed the non-Canadian not to implement the investment that is the subject of the order, (ii) authorized the investment, or (iii) required the non-Canadian to divest themselves of control of the Canadian business, or of their investment in the entity, that is the subject of the order; (e.3) any other information contained in an order made under subsection 25.4(1); (3) Section 36 of the Act is amended by adding the following after subsection (4.1): Information referred to in paragraph (4) (e.3) (4.11) The Minister shall inform the Canadian or non-Canadian before communicating or disclosing any information under paragraph (4)(e.3), and the Minister shall not communicate or disclose the information if they satisfy the Minister, without delay, that the communication or disclosure would prejudice them. 2013, c. 33 Related Amendments to the Economic Action Plan 2013 Act, No. 1 188. (1) Section 138 of the Economic Action Plan 2013 Act, No. 1 is amended by replacing the paragraphs 21(5)(a) and (b) that it enacts with the following: (a) the day on which the Governor in Council takes any measure under subsection 25.4(1) in respect of the investment, and (b) the day on which the prescribed period referred to in subsection 25.4(1) ends. (2) Section 138 of the Act is amended by replacing the paragraphs 21(8)(a) and (b) that it enacts with the following: (a) the day on which the Governor in Council takes any measure under subsection 25.4(1) in respect of the investment, and (b) the day on which the prescribed period referred to in subsection 25.4(1) ends. 189. Subsection 142(2) of the Act is repealed. C. 39 Economic Action Coordinating Amendments 2013, c.33 190. (1) In this section, “other Act” means the Economic Action Plan 2013 Act, No. 1. (2) If section 138 of the other Act comes into force before section 188 of this Act, then (a) that section 188 is deemed never to have come into force and is repealed; (b) paragraphs 21(5)(a) and (b) of the Investment Canada Act are replaced by the following: (a) the day on which the Governor in Council takes any measure under subsection 25.4(1) in respect of the investment, and (b) the day on which the prescribed period referred to in subsection 25.4(1) ends. (c) paragraphs 21(8)(a) and (b) of the Investment Canada Act are replaced by the following: (a) the day on which the Governor in Council takes any measure under subsection 25.4(1) in respect of the investment, and (b) the day on which the prescribed period referred to in subsection 25.4(1) ends. (3) If section 138 of the other Act comes into force on the same day as section 188 of this Act, then that section 188 is deemed to have come into force before that section 138. (4) If subsection 142(2) of the other Act comes into force before section 189 of this Act, then (a) that section 189 is deemed never to have come into force and is repealed; and (b) subsection 25.4(1.1) of the Investment Canada Act is repealed. (5) If subsection 142(2) of the other Act comes into force on the same day as section 189 of this Act, then that section 189 is deemed to have come into force before that subsection 142(2). 2013-2014 Loi n° 2 sur le plan d’act DIVISION 10 1991, c. 11 BROADCASTING ACT 191. (1) Subsection 12(1) of the Broadcasting Act is amended by striking out “or” at the end of paragraph (a) and by adding the following after that paragraph: (a.1) any person has done or is doing any act or thing in contravention of section 34.1, or (2) Subsection 12(2) of the Act is replaced by the following: Mandatory orders (2) The Commission may, by order, require any person to do, without delay or within or at any time and in any manner specified by the Commission, any act or thing that the person is or may be required to do under this Part or any regulation, licence, decision or order made or issued by the Commission under this Part and may, by order, forbid the doing or continuing of any act or thing that is contrary to this Part, to any such regulation, licence, decision or order or to section 34.1. 192. The Act is amended by adding the following after section 34: PART II.1 OFFENCE — PAPER BILL Prohibition 34.1 No person who carries on a broadcasting undertaking shall charge a subscriber for providing the subscriber with a paper bill. Offence 34.2. Every person who contravenes section 34.1 is guilty of an offence punishable on summary conviction and is liable (a) in the case of an individual, to a fine not exceeding $25,000 for a first offence and not exceeding $50,000 for each subsequent offence; or (b) in the case of a corporation, to a fine not exceeding $250,000 for a first offence and not exceeding $500,000 for each subsequent offence. Limitation 34.3 No proceedings for an offence under section 34.2 are to be instituted more than two years after the time when the subject-matter of the proceedings arose. C. 39 Economic Action DIVISION 11 1993, c. 38 TELECOMMUNICATIONS ACT Amendments to the Act 193. The Telecommunications Act is amended by adding the following after section 24: Conditions of service — person other than Canadian carrier 24.1 The offering and provision of any telecommunications service by any person other than a Canadian carrier are subject to any conditions imposed by the Commission, including those relating to (a) service terms and conditions in contracts with users of telecommunications services; (b) protection of the privacy of those users; (c) access to emergency services; and (d) access to telecommunications services by persons with disabilities. 194. The Act is amended by adding the following after section 27.1: Paper bill 27.2 Any person who provides telecommunications services shall not charge a subscriber for providing the subscriber with a paper bill. 2003, c. 22, par. 224(z.81)(E) 195. Subsections 39(3) to (5) of the Act are replaced by the following: Persons who shall not disclose information (3) Subsection (2) applies to any person referred to in any of the following paragraphs who comes into possession of designated information while holding the office or employment described in that paragraph, whether or not the person has ceased to hold that office or be so employed: (a) a member of, or person employed by, the Commission; (b) in respect of information disclosed under paragraph 4(b) or 5(b), the Commissioner of Competition appointed under the Competition Act or a person whose duties involve the carrying out of that Act and who is referred to in section 25 of that Act; 2013-2014 Loi n° 2 sur le plan d’act (c) in respect of information provided under subsection 37(3), the Minister, the Chief Statistician of Canada, an agent of or a person employed in the federal public administration. Disclosure of information submitted in proceedings (4) If designated information is submitted in the course of proceedings before the Commission, the Commission may (a) disclose or require its disclosure if it determines, after considering any representations from interested persons, that the disclosure is in the public interest; and (b) disclose or require its disclosure to the Commissioner of Competition on the Commissioner’s request if it determines that the information is relevant to competition issues being considered in the proceedings. Disclosure of other information (5) If designated information is submitted to the Commission otherwise than in the course of proceedings before it, the Commission may (a) disclose or require its disclosure if, after considering any representations from interested persons, it considers that the information is relevant to the determination of a matter before it and determines that the disclosure is in the public interest; and (b) disclose or require its disclosure to the Commissioner of Competition on the Commissioner’s request if it considers that the information is relevant to competition issues being raised in the matter before it. Use of information disclosed to Commissioner of Competition (5.01) Neither the Commissioner of Competition nor any person whose duties involve the administration and enforcement of the Competition Act and who is referred to in section 25 of that Act shall use information that is disclosed (a) under paragraph (4)(b) other than to facilitate the Commissioner’s participation in proceedings referred to in subsection (4); or (b) under paragraph (5)(b) other than to facilitate the Commissioner’s participation in a matter referred to in subsection (5). C. 39 1998, c. 8, s. 8 196. Section 69.2 of the Act is replaced by the following: Registration 69.2 (1) No person shall distribute, lease, offer for sale, sell or import any telecommunications apparatus for which registration is required under this Act, unless it is registered. Specifications and markings (2) No person shall distribute, lease, offer for sale, sell or import any telecommunications apparatus for which technical specifications or markings are required under section 69.3 or 69.4, unless the apparatus complies with those requirements. 1998, c. 8, s. 8 197. (1) Paragraphs 69.3(1)(a) to (d) of the Act are replaced by the following: Economic Action (a) register telecommunications apparatus and fix any conditions and the duration of the registration; (a.1) establish requirements for the registration of telecommunications apparatus; (a.2) establish the procedure governing applications for registration; (b) amend the conditions and change the duration of the registration; (c) make available to the public any information regarding the registered telecommunications apparatus; (d) establish technical specifications and markings in relation to telecommunications apparatus or any class of telecommunications apparatus and any requirements relating to those technical specifications and markings; 1998, c. 8, s. 8 (2) Paragraphs 69.3(1)(f) and (g) of the Act are replaced by the following: (f) require an applicant for registration to disclose to the Minister any information that the Minister considers appropriate respecting the present and proposed use of the telecommunications apparatus in question; (f.1) establish fees for registration, applications for registration and examinations or testing in relation to registration, and respecting interest payable on unpaid fees; 2013-2014 Loi n° 2 sur le plan d’act (g) require the registrant to inform the Minister of any material changes in information disclosed under paragraph (f); (g.1) establish requirements to recognize and designate foreign and domestic persons that are competent to assess whether telecommunications apparatus complies with the applicable foreign or domestic technical specifications; 1998, c. 8, s. 8 (3) Paragraph 69.3(1)(h) of the Act is repealed. 1998, c. 8, s. 8 (4) Subsections 69.3(2) and (3) of the Act are replaced by the following: Delegation of powers (2) The Minister may authorize any person to exercise any of the powers that are granted to the Minister under this Part, or by the regulations made under this Part, subject to any conditions that the Minister may fix. Suspension or revocation of registration (3) The Minister may suspend or revoke a registration (a) with the consent of the registrant; (b) after giving written notice to the registrant and giving the registrant a reasonable opportunity to make representations to the Minister with respect to the notice, if the Minister is satisfied that (i) the registrant has contravened this Part, the regulations made under this Part or the conditions of the registration, (ii) the registration was obtained through misrepresentation, or (iii) the apparatus does not comply with the applicable technical specifications or markings; or (c) on giving written notice of suspension or revocation to the registrant, without having to give the registrant an opportunity to make representations to the Minister with respect to the notice, if the registrant has failed to comply with a request to pay fees or interest due. C. 39 1998, c. 8, s. 8 198. (1) Paragraphs 69.4(1)(b) to (f) of the Act are replaced by the following: Economic Action (c) respecting the inspection, testing and approval of telecommunications apparatus in respect of a registration; (d) prescribing the form of registration or markings, or any class of registration or markings; 1998, c. 8, s. 8 (2) Paragraph 69.4(1)(i) of the Act is repealed. 1998, c. 8, s. 8 199. Section 69.5 of the Act is repealed. 200. (1) Subsections 71(1) and (2) of the Act are replaced by the following: Designation of inspectors 71. (1) The Commission may designate any qualified person as an inspector for the purpose of verifying compliance or preventing noncompliance with the provisions of this Act or any special Act for which the Commission is responsible and with the decisions of the Commission under this Act. Designation of inspectors (2) The Minister may designate any qualified person as an inspector for the purpose of verifying compliance or preventing non-compliance with the provisions of this Act for which the Minister is responsible. 1999, c. 31, s. 207(F) (2) The portion of subsection 71(4) of the Act before paragraph (b) is replaced by the following: Powers of inspectors (4) An inspector may, subject to subsection (5), for the purposes for which the inspector was designated an inspector, (a) enter, at any reasonable time, any place in which they believe on reasonable grounds there is any document, information or thing relevant to the purpose of verifying compliance or preventing non-compliance with this Act or any special Act, and examine the document, information or thing or remove it for examination or reproduction; 2013-2014 Loi n° 2 sur le plan d’act (3) Paragraph 71(4)(b) of the English version of the Act is replaced by the following: (b) make use of, or cause to be made use of, any computer system at the place to examine any data contained in or available to the system; (4) Paragraphs 71(4)(c) and (d) of the Act are replaced by the following: (c) reproduce any document, or cause it to be reproduced, from the data in the form of a print-out or other intelligible output and take the print-out or other output for examination or copying; and (d) use any copying equipment or means of communication in the place. (5) Subsections 71(5) and (6) of the Act are replaced by the following: Warrant required to enter dwelling-house (5) An inspector may not enter a dwellinghouse without the consent of the occupant or under the authority of a warrant. Authority to issue warrant (6) On an ex parte application, a justice of the peace may issue a warrant authorizing an inspector who is named in the warrant to enter a dwelling-house, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that (a) the dwelling-house is a place described in paragraph (4)(a); (b) entry to the dwelling-house is necessary for the purpose of verifying compliance or preventing non-compliance with this Act or any special Act; and (c) entry has been refused or there are reasonable grounds to believe that entry will be refused by, or that consent to entry cannot be obtained from, the occupant. (6) Section 71 of the Act is amended by adding the following after subsection (7): Assistance to inspectors (8) The owner or person in charge of a place entered by an inspector shall provide all assistance that is reasonably required to enable C. 39 Economic Action the inspector to perform their functions under this Part, and shall provide any information that is reasonably expected for that purpose. Information requirement Obstruction, false information (9) An inspector who believes that a person is in possession of information that the inspector considers necessary for the purpose of verifying compliance or preventing non-compliance with this Act or any special Act may, by notice, require that person to submit the information to the inspector in the form and manner and within the reasonable time that is stipulated in the notice. (10) No person shall (a) resist or wilfully obstruct the inspector in carrying out his or her duties; or (b) knowingly make a false or misleading statement, either orally or in writing, to the inspector. 201. The Act is amended by adding the following after section 72: GENERAL ADMINISTRATIVE MONETARY PENALTIES SCHEME Commission of violation 72.001 Every contravention of a provision of this Act, other than section 17 or 69.2, and every contravention of a regulation or decision made by the Commission under this Act, other than a prohibition or a requirement of the Commission made under section 41, constitutes a violation and the person who commits the violation is liable (a) in the case of an individual, to an administrative monetary penalty not exceeding $25,000 and, for a subsequent contravention, a penalty not exceeding $50,000; or (b) in any other case, to an administrative monetary penalty not exceeding $10,000,000 and, for a subsequent contravention, a penalty not exceeding $15,000,000. Criteria for penalty 72.002 (1) The amount of the penalty is to be determined by taking into account the following factors: (a) the nature and scope of the violation; 2013-2014 Loi n° 2 sur le plan d’act (b) the history of compliance with this Act, the regulations or the decisions made by the Commission under this Act, by the person who committed the violation; (c) any benefit that the person obtained from the commission of the violation; (d) the person’s ability to pay the penalty; (e) any factors established by any regulations; and (f) any other relevant factor. Purpose of penalty (2) The purpose of the penalty is to promote compliance with this Act, the regulations or the decisions made by the Commission under this Act, and not to punish. Procedures 72.003 Despite subsection 72.005(1), the Commission may impose a penalty in a decision in the course of a proceeding before it under this Act in which it finds that there has been a contravention of a provision, a regulation or a decision referred to in section 72.001. Power of Commission — violation 72.004 The Commission may (a) designate a person, or class of persons, that is authorized to issue notices of violation or accept an undertaking; and (b) establish, in respect of each violation, a short-form description to be used in notices of violation. Issuance and service 72.005 (1) A person who is designated to issue notices of violation and who believes, on reasonable grounds, that a person has committed a violation may issue, and shall cause to be served on the person, a notice of violation. Contents of notice (2) The notice of violation must name the person believed to have committed the violation, identify the violation and include (a) the penalty that the person is liable to pay; (b) a statement as to the right of the person, within 30 days after the day on which the notice is served, or within any longer period that the Commission specifies, to pay the C. 39 Economic Action penalty or to make representations with respect to the violation and the penalty, and the manner for doing so; and (c) a statement indicating that if the person does not pay the penalty or make representations in accordance with the notice, the person will be deemed to have committed the violation and the penalty may be imposed. Entry into undertaking Contents 72.006 (1) A person may enter into an undertaking at any time. (2) An undertaking (a) must be accepted by a person who is authorized to accept an undertaking; (b) must identify every act or omission that constitutes a contravention and that is covered by the undertaking; (c) must identify every provision or decision at issue; (d) may contain any conditions that the person who is authorized to accept an undertaking considers appropriate; and (e) may include a requirement to pay a specified amount. Undertaking before notice of violation (3) If a person enters into an undertaking, no notice of violation may be served on them in connection with any act or omission referred to in the undertaking. Undertaking after notice of violation (4) If a person enters into an undertaking after a notice of violation is served on them, the proceeding that is commenced by the notice of violation is ended in respect of that person in connection with any act or omission referred to in the undertaking. Failure to respect undertaking (5) Failure to respect an undertaking constitutes a violation. Payment 72.007 (1) If a person who is served with a notice of violation pays the penalty proposed in the notice, the person is deemed to have committed the violation and the proceedings in respect of it are ended. Representations to Commission (2) If a person who is served with a notice of violation makes representations in accordance with the notice, the Commission shall decide, 2013-2014 Loi n° 2 sur le plan d’act on a balance of probabilities, after considering any other representations that it considers appropriate, whether the person committed the violation and, if it so decides, it may impose the penalty set out in the notice, a lesser penalty or no penalty. Failure to pay or make representations (3) If a person who is served with a notice of violation neither pays the penalty nor makes representations in accordance with the notice, the person is deemed to have committed the violation and the Commission may impose the penalty. Copy of decision and notice of rights (4) The Commission shall cause a copy of any decision made under subsection (2) or (3) to be issued and served on the person together with a notice of the person’s right to apply for a review under section 62 or for leave to appeal under section 64. Officer, director or agent or mandatary of corporations 72.008 An officer, director or agent or mandatary of a corporation that commits a violation is liable for the violation if they directed, authorized, assented to, acquiesced in or participated in the commission of the violation, whether or not the corporation is proceeded against. Debt due to Her Majesty 72.009 (1) The following amounts are debts due to Her Majesty in right of Canada that may be recovered in the Federal Court: (a) the amount of the penalty imposed by the Commission in a decision in the course of a proceeding before it under this Act in which it finds that there has been a contravention of a provision, a regulation or a decision referred to in section 72.001; (b) the amount payable under an undertaking entered into under subsection 72.006(1) beginning on the day specified in the undertaking or, if no day is specified, beginning on the day on which the undertaking is entered into; (c) the amount of the penalty set out in a notice of violation, beginning on the day on which it is required to be paid in accordance with the notice, unless representations are made in accordance with the notice; C. 39 Economic Action (d) if representations are made, either the amount of the penalty that is imposed by the Commission or on appeal, as the case may be, beginning on the day specified by the Commission or the court or, if no day is specified, beginning on the day on which the decision is made; and (e) the amount of any reasonable expenses incurred in attempting to recover an amount referred to in any of paragraphs (a) to (d). Time limit or prescription (2) A proceeding to recover such a debt may not be commenced later than five years after the day on which the debt becomes payable. Receiver General (3) A penalty paid or recovered in relation to a violation is payable to the Receiver General. Certificate of default (4) The Commission may issue a certificate for the unpaid amount of any debt referred to in subsection (1). Registration in Federal Court (5) Registration in the Federal Court of a certificate made under subsection (4) has the same effect as a judgment of that Court for a debt of the amount specified in the certificate and all related registration costs. Time limit or prescription 72.0091 (1) A proceeding in respect of a violation may not be commenced later than three years after the day on which the subjectmatter of the proceedings becomes known to the Commission. Certificate of secretary to Commission (2) A document appearing to have been issued by the secretary to the Commission, certifying the day on which the subject-matter of any proceedings became known to the Commission, is admissible in evidence without proof of the signature or official character of the person appearing to have signed the document and is, in the absence of evidence to the contrary, proof of the matter asserted in it. Publication 72.0092 The Commission may make public (a) the name of a person who enters into an undertaking, the nature of the undertaking including the acts or omissions, the provisions or the decisions at issue, the conditions included in the undertaking and, if applicable, the amount of the penalty; and 2013-2014 Loi n° 2 sur le plan d’act (b) the name of a person who committed the violation, the nature of the violation including the acts or omissions and provisions or decisions at issue and the amount of the penalty. Regulations 72.0093 The Governor in Council may make regulations (a) exempting from the application of section 72.001 any provision of this Act or the regulations or any decision; (b) for the purpose of paragraph 72.002(1)(e), establishing other factors to be considered in determining the amount of the penalty; and (c) respecting undertakings entered into under subsection 72.006(1). 2005, c. 50, s. 2 202. The heading before section 72.01 of the Act is replaced by the following: ADMINISTRATIVE MONETARY PENALTIES SCHEME FOR UNSOLICITED TELECOMMUNICATIONS 2005, c. 50, s. 2 203. Section 72.02 of the Act is repealed. 2005, c. 50, s. 2 204. Sections 72.05 and 72.06 of the Act are repealed. 2005, c. 50, s. 2 205. Subsection 72.08(4) of the Act is replaced by the following: Copy of decision and notice of rights (4) The Commission must cause a copy of any decision made under subsection (2) or (3) to be issued and served on the person together with a notice of the person’s right to apply for a review under section 62 or for leave to appeal under section 64. 2005, c. 50, s. 2 206. Sections 72.1 and 72.11 of the Act are repealed. 2005, c. 50, s. 2 207. Sections 72.14 and 72.15 of the Act are replaced by the following: C. 39 Economic Action PROVISIONS APPLICABLE TO BOTH ADMINISTRATIVE MONETARY PENALTIES SCHEMES Evidence 72.14 In a proceeding in respect of a violation, a notice purporting to be served under subsection 72.005(1) or 72.07(1) or a copy of a decision purporting to be served under subsection 72.007(4) or 72.08(4) is admissible in evidence without proof of the signature or official character of the person appearing to have signed it. Defence 72.15 (1) It is a defence for a person in a proceeding in relation to a violation to establish that the person exercised due diligence to prevent the violation. Common law principles (2) Every rule and principle of the common law that makes any circumstance a justification or excuse in relation to a charge for an offence under this Act applies in respect of a violation to the extent that it is not inconsistent with this Act. Vicarious liability — acts of employees, agents and mandataries 72.16 A person is liable for a violation that is committed by an employee of the person acting in the course of the employee’s employment, or by an agent or mandatary of the person acting within the scope of the agent’s or mandatary’s authority, whether or not the employee or agent or mandatary who actually committed the violation is identified or proceeded against. How act or omission may be proceeded with 72.17 If an act or omission can be proceeded with either as a violation or as an offence, proceeding in one manner precludes proceeding in the other. For greater certainty 72.18 For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply. Section 12 does not apply 72.19 Section 12 does not apply in respect of any decision of the Commission made under subsection 72.007(2) or (3) or 72.08(2) or (3) or the portion of the decision made under section 72.003 relating to the finding of a contravention and the imposition of a penalty. 1998, c. 8, s. 9(3) 208. (1) Paragraph 73(2)(d) of the Act is replaced by the following: 2013-2014 Loi n° 2 sur le plan d’act (d) knowingly makes a material misrepresentation of fact or omits to state a material fact to the Minister, the Commission, a person appointed under section 70 or an inspector appointed under section 71, or a person designated under section 72.004 or 72.04 2002, c. 17, s. 30 (2) Subsection 73(4) of the Act is replaced by the following: Consent of Minister required (4) A prosecution may not be commenced under this section in respect of a contravention of any provision of Part I, of section 17 or of any regulations made under subsection 22(2), or in respect of a material misrepresentation of fact or an omission to state a material fact to the Minister, without the consent of the Minister. Coordinating Amendments 2014, c. 12 209. (1) In this section, “other Act” means the Fair Elections Act. (2) On the first day on which both subsection 137(1) of the other Act and subsection 200(1) of this Act are in force, subsection 71(1) of the Telecommunications Act is replaced by the following: Designation of inspectors 71. (1) The Commission may designate any qualified person as an inspector for the purpose of verifying compliance or preventing noncompliance with the provisions of this Act or any special Act for which the Commission is responsible, with the provisions of Division 1.1 of Part 16.1 of the Canada Elections Act, and with the decisions of the Commission under this Act. (3) On the first day on which both subsection 137(2) of the other Act and subsection 200(2) of this Act are in force, the portion of subsection 71(4) of the Telecommunications Act before paragraph (b) is replaced by the following: Powers of inspectors (4) An inspector may, subject to subsection (5), for the purposes for which the inspector was designated an inspector, (a) enter, at any reasonable time, any place in which they believe on reasonable grounds there is any document, information or thing C. 39 Economic Action relevant to the purpose of verifying compliance or preventing non-compliance with this Act, any special Act, or Division 1.1 of Part 16.1 of the Canada Elections Act, and examine the document, information or thing or remove it for examination or reproduction; (4) If subsection 200(5) of this Act comes into force before subsection 137(3) of the other Act, then that subsection 137(3) is repealed. (5) If subsection 137(3) of the other Act and subsection 200(5) of this Act come into force on the same day, then that subsection 137(3) is deemed to have come into force before that subsection 200(5). (6) On the first day on which both subsection 137(4) of the other Act and subsection 200(5) of this Act are in force, paragraph 71(6)(b) of the Telecommunications Act is replaced by the following: (b) entry to the dwelling-house is necessary for the purpose of verifying compliance or preventing non-compliance with this Act, any special Act, or Division 1.1 of Part 16.1 of the Canada Elections Act; and (7) If section 139 of the other Act comes into force before section 204 of this Act, subsection 71(9) of the Telecommunications Act, as enacted by subsection 200(6) of this Act, is replaced by the following: Information requirement (9) An inspector who believes that a person is in possession of information that the inspector considers necessary for the purpose of verifying compliance or preventing non-compliance with this Act, any special Act, or Division 1.1 of Part 16.1 of the Canada Elections Act may, by notice, require that person to submit the information to the inspector in the form and manner and within the reasonable time that is stipulated in the notice. (8) If section 204 of this Act comes into force before section 139 of the other Act, then (a) that section 139 is repealed; and (b) the other Act is amended by adding the following after subsection 137(4): 2013-2014 Loi n° 2 sur le plan d’act (5) Subsection 71(9) of the Act is replaced by the following: Information requirement (9) An inspector who believes that a person is in possession of information that the inspector considers necessary for the purpose of verifying compliance or preventing non-compliance with this Act, any special Act, or Division 1.1 of Part 16.1 of the Canada Elections Act may, by notice, require that person to submit the information to the inspector in the form and manner and within the reasonable time that is stipulated in the notice. (9) If section 139 of the other Act and section 204 of this Act come into force on the same day, then that section 139 is deemed to have come into force before that section 204 and subsection (7) applies as a consequence. (10) If section 204 of this Act comes into force before section 140 of the other Act, then that section 140 is repealed. (11) If section 140 of the other Act and section 204 of this Act come into force on the same day, then that section 140 is deemed to have come into force before that section 204. (12) If section 141 of the other Act comes into force before section 206 of this Act, then subsection 72.15(2) of the Telecommunications Act, as enacted by section 207 of this Act, is replaced by the following: Common law principles (2) Every rule and principle of the common law that makes any circumstance a justification or excuse in relation to a charge for an offence under this Act or Division 1.1 of Part 16.1 of the Canada Elections Act applies in respect of a violation to the extent that it is not inconsistent with this Act. (13) If section 206 of this Act comes into force before section 141 of the other Act, then (a) that section 141 is repealed; and (b) the other Act is amended by adding the following after section 142: C. 39 Economic Action 142.1 Subsection 72.15(2) of the Act is replaced by the following: Common law principles (2) Every rule and principle of the common law that makes any circumstance a justification or excuse in relation to a charge for an offence under this Act or Division 1.1 of Part 16.1 of the Canada Elections Act applies in respect of a violation to the extent that it is not inconsistent with this Act. (14) If section 141 of the other Act and section 206 of this Act come into force on the same day, then that section 141 is deemed to have come into force before that section 206 and subsection (12) applies as a consequence. (15) If section 142 of the other Act comes into force before section 207 of this Act, then section 72.17 of the Telecommunications Act, as enacted by that section 207, is replaced by the following: How act or omission may be proceeded with 72.17 If an act or omission can be proceeded with either as a violation or as an offence under this Act or Division 1.1 of Part 16.1 of the Canada Elections Act, proceeding in one manner precludes proceeding in the other. (16) If section 207 of this Act comes into force before section 142 of the other Act, then (a) that section 142 is repealed; and (b) the other Act is amended by adding the following after section 143: 143.1 Section 72.17 of the Act is replaced by the following: How act or omission may be proceeded with 72.17 If an act or omission can be proceeded with either as a violation or as an offence under this Act or Division 1.1 of Part 16.1 of the Canada Elections Act, proceeding in one manner precludes proceeding in the other. (17) If section 142 of the other Act and section 207 of this Act come into force on the same day, then that section 142 is deemed to have come into force before that section 207 and subsection (15) applies as a consequence. 2013-2014 Loi n° 2 sur le plan d’act (18) On the first day on which both section 72.16 of the Telecommunications Act, as enacted by section 143 of the other Act, and section 72.16 of the Telecommunications Act, as enacted by section 207 of this Act, are in force, section 72.16 of the Telecommunications Act, as enacted by section 143 of the other Act, is replaced by the following and is repositioned accordingly: Group considered corporation 72.2 For the purposes of sections 71 and 72.01 to 72.19, a group as defined in section 348.01 of the Canada Elections Act is considered to be a corporation. Coming into Force September 30, 2015 210. Section 196, subsections 197(1), (2) and (4) and section 198 come into force on September 30, 2015. DIVISION 12 1995, c. 28 BUSINESS DEVELOPMENT BANK OF CANADA ACT 211. (1) The definition “Executive Committee” in section 2 of the Business Development Bank of Canada Act is repealed. (2) The definition “person” in section 2 of the Act is replaced by the following: “person” « personne » “person” includes a trust, a partnership, a joint venture and an association of natural persons or corporations; (3) Section 2 of the Act is amended by adding the following in alphabetical order: “joint venture” « coentreprise » “joint venture” means an association of persons, when the relationship among those associated persons does not, under the laws of Canada, constitute a corporation, partnership or trust; 212. Section 6 of the Act is amended by adding the following after subsection (1): Absence or incapacity (1.1) If the Chairperson is absent or unable to act or the office of Chairperson is vacant, the Board may authorize one of the other directors to act as Chairperson, but that person is not C. 39 Economic Action authorized to act as Chairperson for a period of more than 180 days without the approval of the Governor in Council. 213. Subsections 7(3) and (4) of the Act are replaced by the following: Committees of Board (3) The Board may establish any committee of the Board that it considers advisable and may determine the committee’s composition and duties and the tenure of its members. Delegation of powers and specification of duties (4) The Board may delegate power to, and specify the duties and authority of, any committee of the Board to act in all matters that are not by this Act or any by-law or resolution specifically reserved to be done by the Board. 214. Section 9 of the Act is replaced by the following: Duties of President 9. (1) The President is the chief executive officer of the Bank and has, on behalf of the Board, responsibility for the direction and management of the business and affairs of the Bank with authority to act in all matters that are not by this Act or any by-law or resolution specifically reserved to be done by the Board or a committee of the Board. Absence or incapacity (2) If the President is absent or unable to act or the office of President is vacant, the Board may authorize an officer or employee of the Bank to act as President, but that person is not authorized to act as President for a period of more than 180 days without the approval of the Governor in Council. 2011, c. 21, s. 4(E) 215. Sections 11 and 12 of the Act are replaced by the following: Delegation of powers and specification of duties 11. The Board may delegate power to, and specify the duties and authority of, any officer, employee or agent or mandatary of the Bank to act in all matters that are not by this Act or any by-law or resolution specifically reserved to be done by the Board or a committee of the Board. Confidentiality 12. All directors, officers and employees of the Bank or of any subsidiary, and all agents or mandataries, advisers and consultants whose 2013-2014 Loi n° 2 sur le plan d’act services are engaged by the Bank or any subsidiary, must, before commencing their duties, take an oath or make a solemn affirmation of office and confidentiality in the form set out in the schedule before a commissioner of oaths or other person having authority to administer the oath or solemn affirmation in the place where it is taken or made. 2003, c. 22, par. 224(h)(E) 216. Subsection 13(1) of the French version of the Act is replaced by the following: Rémunération des administrateurs 13. (1) La Banque verse au président du conseil et aux autres administrateurs — à l’exception du président et des administrateurs qui font partie de l’administration publique fédérale — la rémunération fixée par le gouverneur en conseil pour le temps qu’ils consacrent aux réunions du conseil ou d’un comité du conseil et pour l’exécution des fonctions que leur confère la présente loi. 217. (1) Subsections 14(1) and (2) of the Act are replaced by the following: Loans, investments, etc. 14. (1) The Bank may (a) make loans to, or investments in, any person; (b) give guarantees in relation to any person; or (c) extend credit or provide liquidity to, or in relation to, any person through a category of transactions that is prescribed by the regulations. How services may be provided (2) The services referred to in subsection (1) may be (a) provided directly; (b) provided through arrangements with other persons; or (c) provided by the Bank as a member of a financing syndicate. (2) The portion of subsection 14(3) of the French version of the Act before paragraph (a) is replaced by the following: C. 39 Critères (3) Les prêts et investissements ne peuvent se faire, ou les garanties se donner, que si, de l’avis du conseil ou d’un comité ou cadre autorisé par le conseil, les conditions suivantes sont réunies : 2011, c. 21, s. 6 (3) Subsections 14(4) and (5) of the Act are replaced by the following: Enterprises outside Canada — loans and guarantees (4) Despite paragraph (3)(a), loans may be made to, or guarantees given in relation to, a person that is engaged or about to be engaged in an enterprise outside Canada if Economic Action (a) the person is a corporation, trust, partnership or joint venture in which at least one third of the voting interests are held by Canadians or is an association of natural persons or corporations of which at least half the members are Canadians; and (b) at least one of the Canadians referred to in paragraph (a) is also engaged or about to be engaged in an enterprise in Canada. Enterprises outside Canada — investments (5) Despite paragraph (3)(a), investments may be made in a person that is engaged or about to be engaged in an enterprise outside Canada if (a) the person meets the requirements set out in paragraphs (4)(a) and (b); and (b) the investment is of a category prescribed by the regulations. Funds outside Canada — investments (6) Despite paragraph (3)(a), investments may be made in a person outside Canada if, in the opinion of the Board or any committee or officer designated by the Board, (a) the person is an investment fund or other investment vehicle of which at least one half of the investment managers reside in Canada; and (b) that fund or vehicle has an investment strategy that reflects an ongoing commitment to invest in Canada. Limitation (7) Paragraph (3)(b) does not apply 2013-2014 Loi n° 2 sur le plan d’act (a) to a person that is a trust, a corporation as defined in subsection 2(1) of the Canada Notfor-profit Corporations Act or a corporation incorporated under a provincial statute equivalent to that Act; or (b) in the case where a loan, investment or guarantee is made or given through an arrangement referred to in paragraph (2)(b). Complementary to other services (8) The services referred to in subsection (1) are to fill out or complete services available from commercial financial institutions. Acquiring and dealing with property (9) In any circumstances in which the Bank may provide a service to a person under this section, the Bank may (a) purchase or otherwise acquire real or personal property or immovables or movables including accounts receivable; and (b) subject to any right of redemption that may exist, hold, lease to the person or subsequently sell, dispose of or otherwise deal with the property or immovables or movables. Definitions “Canadian” « Canadien » “voting interest” « intérêt avec droit de vote » (10) The following definitions apply in this section. “Canadian” has the same meaning as in paragraph (a), (b) or (d) of the definition “Canadian” in section 3 of the Investment Canada Act. “voting interest” (a) with respect to a corporation with share capital, means a voting share; (b) with respect to a corporation without share capital, means an ownership interest in the assets of the corporation that entitles the owner to rights similar to those enjoyed by the owner of a voting share; and (c) with respect to a partnership, trust or joint venture, means an ownership interest in the assets of the partnership, trust or joint venture that entitles the owner to receive a share of the profits and to share in the assets on dissolution. 218. Section 17 of the Act is replaced by the following: C. 39 Agreements 17. (1) The Bank may provide, or enter into agreements for the provision of, any of the following services: Economic Action (a) consulting; (b) management training and mentoring; (c) networking, referral and sourcing; (d) information and research; (e) any other management services prescribed by the regulations. Complementary to service providers (2) The services are to fill out or complete services available from private sector service providers. 2011, c. 21, s. 9(E) 219. Section 20 of the Act and the heading before it are replaced by the following: AGREEMENTS AND PROGRAMS Agreements 20. The Bank may enter into agreements with, and act as agent or mandatary for, any department or agency of the government of Canada or a province, or any other body or person, for the provision of services or programs to, by, on behalf of or jointly with that body or person and, subject to subsection 14(3), may deliver financial assistance on their behalf under the agreement. 220. Subsection 28(1) of the French version of the Act is replaced by the following: Instruments hybrides de capital 28. (1) La Banque peut, avec l’approbation du gouverneur en conseil donné sur la recommandation du ministre des Finances, émettre en faveur de personnes autres que Sa Majesté des instruments hybrides de capital que le gouverneur en conseil désigne par règlement comme étant, en tout ou en partie, des capitaux propres pour l’application de l’alinéa 30(2)d). 221. Paragraph 30(2)(d) of the French version of the Act is replaced by the following: 2013-2014 Loi n° 2 sur le plan d’act d) le produit des instruments d’emprunts, instruments hybrides de capital ou autres arrangements, que le gouverneur en conseil désigne par règlement comme étant des capitaux propres. 2011, c. 21, s. 11(E) 222. Subsection 37(1) of the Act is replaced by the following: Privileged information 37. (1) Subject to subsection (2), all information obtained by the Bank or by a subsidiary in relation to its customers is privileged and a director, officer, employee or agent or mandatary of, or adviser or consultant to, the Bank or a subsidiary must not knowingly communicate, disclose or make available the information, or permit it to be communicated, disclosed or made available. 223. Section 40 of the Act is replaced by the following: Regulations 40. The Governor in Council may make regulations (a) defining “hybrid capital instrument”; and (b) prescribing anything that by this Act is to be prescribed. DIVISION 13 2014, c. 2, s. 2 NORTHWEST TERRITORIES ACT 224. Section 65 of the Northwest Territories Act is renumbered as subsection 65(1) and is amended by adding the following: Extension of period of Legislative Assembly (2) Despite subsection (1), if the election period for the first general election after the coming into force of section 1 would overlap with the election period for a general election to be held under subsection 56.1(2) or section 56.2 of the Canada Elections Act, the period during which the members referred to in subsection (1) continue in office as members of the Legislative Assembly may be extended until five years from the date fixed for the return of the writs at the last general election under the former Act, but the Commissioner may dissolve the Legislative Assembly before then. C. 39 Economic Action DIVISION 14 EMPLOYMENT INSURANCE ACT 1996, c. 23 225. (1) Section 96 of the Employment Insurance Act is amended by adding the following after subsection (8.96): Temporary measure — small business refund 2015 (8.97) If an employer’s premium is $15,000 or less for 2015, the Minister shall refund to the employer a portion of the premium for 2015 determined by the following formula if that amount is more than $2: E × 0.28% × 1.4 where E is the total of all insurable earnings paid in 2015 by the employer for which premiums were deductible. Temporary measure — small business refund 2016 (8.98) If an employer’s premium is $15,000 or less for 2016, the Minister shall refund to the employer a portion of the premium for 2016 determined by the following formula if that amount is more than $2: E × 0.28% × 1.4 where E is the total of all insurable earnings paid in 2016 by the employer for which premiums were deductible. 2013, c. 40, s. 135(2) (2) Subsection 96(13.1) of the Act is replaced by the following: No interest payable (13.1) Despite subsection (13), no interest shall be paid on refunds payable under subsection (8.7), (8.91), (8.94), (8.97) or (8.98). 226. The Act is amended by adding the following after section 112: Decision not reviewable 112.1 A decision of the Commission made under the Employment Insurance Regulations respecting the writing off of any penalty owing, 2013-2014 Loi n° 2 sur le plan d’act amount payable or interest accrued on any penalty owing or amount payable is not subject to review under section 112. DIVISION 15 1997, c. 14 CANADA-CHILE FREE TRADE AGREEMENT IMPLEMENTATION ACT 227. Section 14 of the Canada-Chile Free Trade Agreement Implementation Act is replaced by the following: Appointments to roster Appointment of panelist 14. (1) The Governor in Council may, in accordance with a consensus reached under Article G-25 of the Agreement, appoint any person to be a member of the roster established under that Article. (2) The Minister may (a) appoint a panelist in accordance with paragraph 2 of Article N-09 of the Agreement; and (b) propose candidates to serve as the chair of a panel, or select the chair, in accordance with Article N-09. DIVISION 16 1998, c. 10 CANADA MARINE ACT 228. Section 46 of the Canada Marine Act is amended by adding the following after subsection (2.1): Acquisition of federal real property or federal immovables (2.11) A port authority may acquire federal real property or federal immovables, if supplementary letters patent have been issued. For greater certainty, the federal real property or federal immovables become, on acquisition, real property or immovables other than federal real property or federal immovables. Lease or licence — other real property and immovables (2.12) A port authority may, for the purpose of operating the port, lease or license any real property or immovable that it holds, other than federal real property or federal immovables, subject to the limits in the port authority’s letters patent. The term of the lease or licence may not be more than the maximum term that the letters patent set out for such a lease or licence. C. 39 2001, c. 4, s. 142 229. Paragraph 48(2)(c) of the Act is replaced by the following: Economic Action (c) subject to any regulations made under section 62 or subsection 64.1(1), regulate the type of structures or works that may be erected. 2008, c. 21, s. 33 230. Subsection 61(1) of the Act is replaced by the following: Order and safety 61. (1) Subject to any regulations made under section 62 or subsection 64.1(1), a port authority shall take appropriate measures for the maintenance of order and the safety of persons and property in the port. 231. The Act is amended by adding the following after section 64: UNDERTAKINGS SITUATED IN A PORT Regulations Regulations 64.1 (1) The Governor in Council may make regulations respecting any undertaking or class of undertakings that is situated or proposed to be situated in a port, including regulations respecting the development, use and environmental protection of the port as it relates to the undertaking or class of undertakings. Included powers (2) Without limiting the generality of subsection (1), a regulation made under that subsection may (a) designate the undertakings or classes of undertakings to which the regulations apply; (b) confer any legislative, administrative, judicial or other power on any person or body that the Governor in Council considers necessary to effectively regulate the undertaking; (c) confer on any person or body the power, exercisable in circumstances and subject to conditions similar to those applicable to the exercise of that power under the law of the province in which the undertaking is situated, 2013-2014 Loi n° 2 sur le plan d’act (i) to make orders requiring any person or body to cease any work, comply with the regulations or take any measure to remedy the consequences of any contravention of the regulations, or (ii) to do any work that the person or body considers necessary and to recover the costs of that work; (d) fix, or prescribe the manner of calculating, any charge to be paid in respect of the undertaking; (e) fix, or prescribe the manner of calculating, the rate of interest to be charged on amounts owing under the regulations; (f) establish offences punishable on summary conviction for contraventions of the regulations, if similar acts or omissions constitute an offence under the laws in force in the province in which the undertaking is situated, and set, for such offences, fines or terms of imprisonment, or both, that are not more than the fines or terms of imprisonment applicable under those laws; (g) establish administrative monetary penalties for contraventions of the regulations, if similar acts or omissions are punishable by administrative monetary penalties under the laws in force in the province in which the undertaking is situated, and set the amount of each of those penalties at an amount that is not more than the amount applicable under those laws; (h) set limits on the liability of, and establish defences and immunities for, any person or body exercising a power or performing a duty or function under the regulations; (i) confer on any person, for the purpose of verifying compliance with the regulations, the power to enter a place, to inspect the place and to seize and detain any thing found in that place, in circumstances and subject to conditions similar to those applicable to the exercise of that power under the law of the province in which the undertaking is situated; C. 39 Economic Action (j) require that security be given or a trust or fund be established to secure the performance of any obligation imposed under the regulations; (k) prescribe rules respecting the confidentiality or disclosure of any information obtained under the regulations; (l) provide for the retention or the disposal, including the destruction, of documents, regardless of medium, that are created or submitted under the regulations; (m) prescribe rules of procedure for hearings to be held in relation to the undertaking, including rules for the issuance of subpoenas to require the appearance of persons and the production of documents and rules requiring that evidence be given under oath, or confer on any person or body the power to prescribe those rules; and (n) provide for the arbitration of disputes arising under the regulations. Application to Crown (3) A regulation made under subsection (1) may be made binding on Her Majesty in right of Canada or a province. Incorporation by reference 64.2 (1) A regulation made under subsection 64.1(1) may incorporate by reference any document produced by a person or body other than the Minister, including any Act of a province or legislative instrument made under such an Act, as it exists on a particular date or as it is amended from time to time, with any adaptations that the Governor in Council considers necessary. Existing power not limited (2) For greater certainty, the express power referred to in subsection (1) to incorporate a document by reference does not limit the power that otherwise exists to incorporate a document by reference in a regulation made under this Act. Conflict with regulations under another Act 64.3 Regulations made under subsection 63(2) or under any other Act of Parliament prevail over regulations made under subsection 64.1(1) to the extent of any conflict or 2013-2014 Loi n° 2 sur le plan d’act inconsistency between them, unless otherwise provided in the regulations made under subsection 64.1(1). Conflict with rules 64.4 Regulations made under subsection 64.1(1) prevail over any by-laws, practices and procedures or other similar instruments, and land-use plans, made by a port authority to the extent of any conflict or inconsistency between them, unless otherwise provided in those regulations. Non-application 64.5 Sections 108 to 129.19 do not apply to the administration and enforcement of and the contravention of a regulation made under subsection 64.1(1). Agreements Agreements — administration and enforcement 64.6 (1) The Minister may enter into agreements with any person or body, including the government of a province, with respect to the administration and enforcement of a regulation made under subsection 64.1(1). Dispute resolution (2) An agreement referred to in subsection (1) may provide for the arbitration, in accordance with the law of the province, of disputes arising from the interpretation or application of that agreement, in which case the Commercial Arbitration Act does not apply to the dispute. Other Acts Statutory Instruments Act Federal Courts Act Review or appeal in provincial courts 64.7 The Statutory Instruments Act does not apply to any legislative instrument made by a provincial official or body under the authority of a provincial law that is incorporated by reference in a regulation made under subsection 64.1(1). 64.8 (1) A provincial official or body that exercises a power or performs a duty or function under a regulation made under subsection 64.1(1) is not a federal board, commission or other tribunal for the purposes of the Federal Courts Act. (2) Unless otherwise provided by a regulation made under subsection 64.1(1), if a power is conferred or a duty or function is imposed by a provincial law that is incorporated by reference in the regulation, the exercise of the power or the performance of the duty or C. 39 Economic Action function is subject to review by, or appeal to, the courts of the province in the same manner and to the same extent as if the provincial law applied. Amounts collected User Fees Act 64.9 Payments collected by a provincial official or body under a regulation made under subsection 64.1(1) are not public money for the purposes of the Financial Administration Act. 64.91 For greater certainty, the User Fees Act does not apply to any fee that is fixed under a provincial law that is incorporated by reference in a regulation made under subsection 64.1(1). Limits on Liability, Defences and Immunities Acts and omissions 64.92 In respect of any act or omission occurring in the exercise of a power or the performance of a duty or function under a regulation made under subsection 64.1(1), (a) Her Majesty in right of Canada is entitled to the same limits on liability, defences and immunities as those that would apply to Her Majesty in right of the province in which the undertaking that is the subject of the regulation is situated when Her Majesty in right of that province exercises such a power or performs such a duty or function under the law of that province; and (b) a port authority and any person or body exercising the power or performing the duty or function is entitled, unless otherwise provided by the regulation, to the same limits on liability, defences and immunities as those that would apply to a person or body when the person or body exercises such a power or performs such a duty or function under the law of the province in which the undertaking that is the subject of the regulation is situated. Right or interest in port 64.93 No civil proceeding may be brought, no order may be made and no fine or monetary penalty may be imposed against Her Majesty in right of Canada or a port authority, in relation to an undertaking that is situated in a port, under 2013-2014 Loi n° 2 sur le plan d’act regulations made under subsection 64.1(1), based on any right or interest held by Her Majesty or the port authority in that port. DIVISION 17 1998, c. 37 DNA IDENTIFICATION ACT Amendments to the Act 232. Section 2 of the DNA Identification Act is amended by adding the following in alphabetical order: “human remains” « restes humains » “investigating authority” « autorité chargée de l’enquête » “human remains” includes any detached part of the body of a person who may still be alive. “investigating authority” means, as the case may be, (a) a Canadian law enforcement agency; (b) a coroner or medical examiner, or a person or organization with similar duties or functions, who is acting in the course of their duties under an Act of Parliament or of a provincial legislature; or (c) a laboratory. 233. Section 3 of the Act is replaced by the following: Purpose 3. The purpose of this Act is to establish a national DNA data bank to help (a) law enforcement agencies identify persons alleged to have committed designated offences, including those committed before the coming into force of this Act; and (b) law enforcement agencies — as well as coroners, medical examiners or persons and organizations with similar duties or functions — find missing persons and identify human remains. 2000, c. 10, s. 5 234. (1) Paragraph 4(b) of the Act is replaced by the following: C. 39 Economic Action (a.1) society is well served by locating missing persons and identifying human remains, which can be facilitated by the use of DNA profiles; (b) the DNA profiles, as well as samples of bodily substances from which the profiles are derived, may be used only in accordance with this Act, and not for any unauthorized purpose; and (2) Subparagraph 4(c)(i) of the French version of the Act is replaced by the following: (i) l’utilisation et la communication des renseignements contenus dans la banque de données — notamment des profils —, de même que leur accessibilité, 235. The Act is amended by adding the following before section 5: ESTABLISHMENT AND CONTENTS 2005, c. 10, par. 34(1)(h) 236. (1) Subsection 5(1) of the Act is replaced by the following: Establishment 5. (1) The Minister of Public Safety and Emergency Preparedness shall establish a national DNA data bank, to be maintained by the Commissioner, consisting of (a) for criminal identification purposes, a crime scene index, a convicted offenders index and a victims index; (b) for persons missing persons and the purposes of finding missing and identifying human remains, a persons index, a relatives of missing index and a human remains index; (c) for the purposes set out in paragraphs (a) and (b), a voluntary donors index. (2) Subsection 5(5) of the Act is replaced by the following: Victims index (4.1) The victims index shall contain DNA profiles derived from bodily substances of a victim of a designated offence that (a) are voluntarily submitted by the victim for the purpose of having their DNA profile added to the index; or 2013-2014 Loi n° 2 sur le plan d’act (b) if the victim is unidentified, deceased or unable to consent to submitting their bodily substances or their whereabouts are unknown, are obtained, as the case may be, from (i) their personal effects, (ii) any place associated with the commission of the designated offence, and (iii) if the victim is deceased, their remains. Missing persons index (4.2) The missing persons index shall contain DNA profiles derived from bodily substances of a missing person, including bodily substances obtained from their personal effects. Relatives of missing persons index (4.3) The relatives of missing persons index shall contain DNA profiles derived from bodily substances of a person that are voluntarily submitted by them for the purpose of having their DNA profile added to the index, where their profile may assist in confirming the identity of a person whose DNA profile is contained in the missing persons index or human remains index. Human remains index (4.4) The human remains index shall contain DNA profiles derived from human remains. Voluntary donors index (4.5) The voluntary donors index shall contain DNA profiles derived from the bodily substances of a person, other than a victim of a designated offence, that are voluntarily submitted by them for the purpose of having their DNA profile added to the index, where their profile may be relevant to an investigation of a designated offence or of a missing person or human remains. Other information (5) In addition to the DNA profiles referred to in subsections (3) to (4.5), the DNA data bank shall contain, in relation to each of the profiles, information from which can be established C. 39 Economic Action (a) in the case of a profile referred to in subsection (3) or any of subsections (4.1) to (4.4), the case number of the investigation associated with the bodily substance from which the profile was derived; (b) in the case of a profile referred to in any of subsections (4) to (4.5), the identity of the person from whose bodily substance the profile was derived, if that identity is known; and (c) in the case of a profile referred to in subsection (4.3), the stated biological or other relationship of the person from whose bodily substance the profile was derived with the person whose identity is to be confirmed. 2005, c. 25, s. 16 237. Subsection 5.1(2) of the Act is replaced by the following: Forensic DNA analysis (2) The Commissioner shall conduct a forensic DNA analysis of the bodily substances transmitted if satisfied that the offence referred to in the order or authorization is a designated offence and add the resulting DNA profile in the convicted offenders index. 2005, c. 25, ss. 17(1) and (3); 2007, c. 22, ss. 31(1), (2)(E) and (3) to (5) 238. Section 6 of the Act is replaced by the following: Precondition — victims 5.3 (1) A DNA profile and related information shall be added to the victims index only if the Commissioner has reasonable grounds to suspect that the comparison of the profile conducted under subsection 5.5(1) will assist in the investigation of a designated offence with respect to which the profile was obtained. Preconditions — missing persons and relatives (2) A DNA profile and related information shall be added to the missing persons index or the relatives of missing persons index only if the Commissioner (a) has reasonable grounds to suspect that the comparison of the profile conducted under section 5.5 will assist in the investigation of a missing person or human remains; and 2013-2014 Loi n° 2 sur le plan d’act (b) is satisfied that other investigative procedures have been tried and have failed or are unlikely to succeed, or that the urgency of the situation requires the comparison of the profile to others. Written consent 5.4 A DNA profile and related information shall be added to the relatives of missing persons index or the voluntary donors index, or to the victims index in the circumstances described in paragraph 5(4.1)(a), only if the Commissioner has received the written consent to that addition, provided in accordance with any regulations, of the person who voluntarily provided the bodily substances from which the profile was derived. COMPARISON OF PROFILES AND COMMUNICATION AND USE OF INFORMATION Comparison of DNA profiles 5.5 (1) The Commissioner shall compare each DNA profile that is added to the crime scene index, the convicted offenders index, the victims index, the missing person index, the voluntary donors index or the human remains index with the DNA profiles that are already contained in those indices. Relatives of missing persons index (2) The Commissioner shall compare each DNA profile that is added to the relatives of missing persons index with the DNA profiles that are already contained in the missing persons index and the human remains index. Communication — match 6. (1) If a comparison conducted under subsection 5.5(1) produces a match between DNA profiles, and none of the profiles that match is contained in the missing persons index or the human remains index, the Commissioner may communicate any information in relation to the profiles, to any laboratory or Canadian law enforcement agency that the Commissioner considers appropriate, for the purpose of (a) if at least one of the profiles is contained in the victims index, the investigation of a designated offence with respect to which that profile was obtained; and (b) in any other case, the investigation of any designated offence. C. 39 Missing persons and human remains indices (2) If a comparison conducted under subsection 5.5(1) produces a match between DNA profiles, and at least one of the profiles that match is contained in the missing persons index or the human remains index, the Commissioner may communicate any information in relation to the profiles, to any investigating authority that the Commissioner considers appropriate, for the purpose of the investigation of a missing person or human remains. Communication — similar profile 6.1 (1) If a comparison conducted under subsection 5.5(1) indicates that, in the Commissioner’s opinion, two or more DNA profiles are similar, the Commissioner may communicate the similar DNA profiles, to any investigating authority that the Commissioner considers appropriate, for the purpose of determining whether the possibility of a match between the profiles can be excluded. Deemed match (2) If the investigating authority advises the Commissioner that the profiles are similar and that the possibility of a match between the DNA profiles has not been excluded, the Commissioner may communicate any information in relation to the profiles in accordance with subsection 6(1) or (2), as the case may be, as if there were a match between them. Relatives of missing persons index (3) If a comparison conducted under subsection 5.5(2) indicates that a DNA profile that is already contained in the missing persons index or human remains index could be the profile of a biological relative of someone whose DNA profile is added to the relatives of missing persons index, the Commissioner may communicate any information in relation to both DNA profiles, to any investigating authority that the Commissioner considers appropriate, for the purpose of the investigation of a missing person or human remains. Economic Action 2013-2014 Loi n° 2 sur le plan d’act Communication — no match 6.2 If a comparison conducted under section 5.5 produces neither a match between DNA profiles nor a result referred to in subsection 6.1(1) or (3), the Commissioner may communicate that fact to any investigating authority that the Commissioner considers appropriate. Subsequent communication — paragraph 6(1)(a) 6.3 (1) Information that is communicated under paragraph 6(1)(a) may be communicated subsequently to a person to whom it is necessary to communicate the information for the purpose of the investigation or prosecution of a designated offence with respect to which the DNA profile referred to in that paragraph was obtained. Subsequent communication — different purpose (2) Information that is communicated under paragraph 6(1)(a) to a law enforcement agency may be communicated subsequently by a member of the agency to a person to whom it is necessary to communicate the information for the purpose of the investigation or prosecution of any designated offence, if the member has reasonable grounds to suspect that the information will assist in the investigation or prosecution. Further communication — different purpose (3) Information that is communicated to a person under subsection (2) may be communicated subsequently to another person to whom it is necessary to communicate the information for the purpose of the investigation or prosecution referred to in that subsection. Subsequent communication — paragraph 6(1)(b) (4) Information that is communicated under paragraph 6(1)(b) may be communicated subsequently to a person to whom it is necessary to communicate the information for the purpose of the investigation or prosecution of any designated offence. Subsequent communication — missing person or human remains (5) Information that is communicated under subsection 6(2) or 6.1(3) may be communicated subsequently to a person to whom it is necessary to communicate the information for the purpose of the investigation of a missing person or human remains. C. 39 Subsequent communication — different purpose (6) Information that is communicated under subsection 6(2) or 6.1(3) to a law enforcement agency may be communicated subsequently by a member of the agency to a person to whom it is necessary to communicate the information for the purpose of the investigation or prosecution of a designated offence, if the member has reasonable grounds to suspect that the information will assist in the investigation or prosecution. Further communication — different purpose (7) Information that is communicated to a person under subsection (6) may be communicated subsequently to another person to whom it is necessary to communicate the information for the purpose of the investigation or prosecution referred to in that subsection. Communication — foreign law enforcement agencies 6.4 (1) On receipt of a DNA profile from the government of a foreign state, an international organization established by the governments of states or an institution of such a government or international organization, the Commissioner may compare the profile with those already contained in the crime scene index, the convicted offenders index, the missing persons index and the human remains index to determine whether there is a match between profiles and may then communicate any of the following to the government, organization or institution, as the case may be: Economic Action (a) if there is no match, that fact; (b) if there is a match, any information in relation to a matching DNA profile that is already contained in any of those indices; (c) if there is, in the Commissioner’s opinion, a similar DNA profile already contained in an index, the similar DNA profile; (d) if, after receiving the similar DNA profile referred to in paragraph (c), the government, organization or institution advises the Commissioner that the possibility of a match between the similar profile with the DNA profile it provided has not been excluded, any information in relation to the similar DNA profile. 2013-2014 Loi n° 2 sur le plan d’act Crime scene index (2) The Commissioner may, on the request of a law enforcement agency in the course of the investigation of a designated offence, communicate a DNA profile contained in the crime scene index to the government of a foreign state, an international organization established by the governments of states or an institution of any such government or international organization. Missing persons or human remains index (3) The Commissioner may, on the request of an investigating authority in the course of the investigation of a missing person or human remains, communicate a DNA profile contained in the missing persons index or the human remains index to the government of a foreign state, an international organization established by the governments of states or an institution of any such government or international organization. Agreement or arrangement (4) Subsections (1) to (3) apply only if the Government of Canada or one of its institutions has entered into an agreement or arrangement, in accordance with any regulations, with that government, international organization or institution, authorizing the communication solely for the purposes of, as the case may be, the investigation or prosecution of a criminal offence or the investigation of a missing person or human remains. Authorized users 6.5 Information as to whether a person’s DNA profile is contained in the convicted offenders index may be communicated to an authorized user of the automated criminal conviction records retrieval system maintained by the Royal Canadian Mounted Police. Unauthorized communication 6.6 Subject to sections 6 to 6.5, no person shall communicate any information that is contained in the DNA data bank or allow the information to be communicated. 239. Section 7 of the French version of the Act is replaced by the following: Accès aux renseignements contenus dans la banque 7. Le personnel de tout laboratoire et toute personne — ou catégorie de personnes — que le commissaire estime compétents peuvent avoir accès aux renseignements contenus dans la C. 39 Economic Action banque de données respectivement à des fins de formation et pour assurer le bon fonctionnement et l’entretien de la banque. 2005, c. 25, s. 17.1 240. Sections 8 and 8.1 of the Act are replaced by the following: Unauthorized use of information 8. (1) Subject to subsection (2), no person to whom information is communicated under any of sections 6, 6.1 and 6.3 or who has access to information under paragraph 7(a) or (b) shall use that information other than for the purposes set out in the applicable provision of those sections. Use for different purpose (2) After a law enforcement agency has received information in relation to a DNA profile that was communicated to them under paragraph 6(1)(a) or subsection 6(2) or 6.1(3), a member of the agency may use that information for the purpose of the investigation or prosecution of a designated offence if they have reasonable grounds to suspect that the information will assist in the investigation or prosecution. Use of results of DNA analysis — order or authorization (3) No person shall use the results of forensic DNA analysis of bodily substances that are taken in execution of an order or authorization, except in accordance with this Act. REMOVAL OF ACCESS TO INFORMATION Removal of access to information — crime scene index 8.1 (1) Access to information in the crime scene index shall be removed from that index without delay if the information relates to a DNA profile derived from a bodily substance of (a) a victim of a designated offence that was the object of the relevant investigation; or (b) a person who has been eliminated as a suspect in the relevant investigation. Other indices (2) Access to information in relation to a DNA profile in the victims index, the missing persons index, the relatives of missing persons index, the human remains index or the voluntary donors index shall be removed from that index without delay if the Commissioner is advised that 2013-2014 Loi n° 2 sur le plan d’act (a) the person from whose bodily substances the profile was derived wishes to have access to the information removed; or (b) the comparison under this Act of the profile with other profiles will not assist in the investigation with respect to which the profile was obtained. Periodic removal (3) After each period prescribed by regulation, access to information in relation to a DNA profile in the victims index, the missing persons index, the relatives of missing persons index or the voluntary donors index shall be removed from that index without delay unless the Commissioner is advised before the end of the period, by any investigating authority that the Commissioner considers appropriate, that (a) the investigating authority has not been advised by the person from whose bodily substances the profile was derived that they wish to have access to the information removed; and (b) the comparison under this Act of the profile with other profiles may assist in the investigation with respect to which the profile was obtained. Subsequent DNA profile (4) Removal of access to information in relation to a DNA profile of a person from an index under this section does not prevent a DNA profile derived from the bodily substances of the same person, and any information in relation to that profile, from subsequently being added to any index in accordance with this Act. Regulations — requirements (5) The removal of access to information under any of subsections (1) to (3) shall be done in accordance with the requirements set out in any regulations that apply with respect to that subsection. Transfer to another index 8.2 The Commissioner may transfer a DNA profile and information in relation to it from one index — other than the convicted offenders C. 39 Economic Action index or the relatives of missing persons index — to another, as long as the addition of the profile to the other index is in accordance with the applicable provisions of this Act. 2007, c. 22, s. 32 241. Subsection 9(2) of the Act is amended by adding “or” at the end of paragraph (a), by striking out “or” at the end of paragraph (b) and by repealing paragraph (c). 242. The Act is amended by adding the following before section 10: STORAGE AND DESTRUCTION OF BODILY SUBSTANCES 2007, c. 22, s. 33 243. Subsection 10(7) of the Act is amended by adding “or” at the end of paragraph (a), by striking out “or” at the end of paragraph (b) and by repealing paragraph (c). 244. The Act is amended by adding the following before section 11: OFFENCE 2005, c. 25, s. 22 245. The portion of section 11 of the Act before paragraph (a) is replaced by the following: Contravention of sections 11. Every person who contravenes section 6.6 or 8 or subsection 10(5) 246. Section 12 of the Act is replaced by the following: Regulations 12. The Governor in Council may make regulations for carrying out the purposes and provisions of this Act, including regulations (a) respecting the establishment and operation of the national DNA data bank; (b) respecting the collection and transmission of any information or other thing that is to be received by the Commissioner; (c) respecting agreements or arrangements referred to in subsection 6.4(4); 2013-2014 Loi n° 2 sur le plan d’act (d) respecting access to information that is contained in the national DNA data bank, including removal of access to information and destruction of information; (e) respecting the establishment of advisory committees to advise on any matter related to the national DNA data bank; and (f) prescribing anything that by this Act is to be prescribed by regulation. Consequential Amendments R.S., c. A-1 Access to Information Act 247. Schedule II to the Access to Information Act is amended by replacing the reference to “subsection 6(7)” opposite the reference to the DNA Identification Act with a reference to “section 6.6”. 2005, c. 46 Public Servants Disclosure Protection Act 248. Schedule 3 to the Public Servants Disclosure Protection Act is amended by replacing the reference to “DNA Identification Act, section 6” with a reference to “DNA Identification Act, section 6.6”. Coming into Force Order in council 249. This Division comes into force on a day to be fixed by order of the Governor in Council. DIVISION 18 2000, c. 17; 2001, c. 41, s. 48 PROCEEDS OF CRIME (MONEY LAUNDERING) AND TERRORIST FINANCING ACT Amendment to the Act 2014, c. 20, s. 267 250. The definition “foreign entity” in section 11.41 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is replaced by the following: “foreign entity” « entité étrangère » “foreign entity” means (a) an entity referred to in paragraph 5(h.1); or C. 39 Economic Action (b) an entity, other than one referred to in section 5, that is incorporated or formed by or under the laws of a country other than Canada, including its subsidiaries, if any, and that does not carry on business in Canada, if it carries out activities similar to those of entities referred to in any of paragraphs 5(a) to (g) or provides services similar to those referred to in paragraph 5(h) or (h.1). Coming into Force Royal assent or coming into force of subsection 256(2) of Economic Action Plan 2014 Act, No. 1 251. This Division comes into force on the later of the day on which this Act receives royal assent and the day on which subsection 256(2) of the Economic Action Plan 2014 Act, No. 1 comes into force. DIVISION 19 2005, c. 34 DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOPMENT ACT 2012, c. 19, s. 224 252. (1) Subsection 45(1) of the Department of Employment and Social Development Act is replaced by the following: Composition 45. (1) The Tribunal consists of full-time and part-time members to be appointed by the Governor in Council. 2012, c. 19, s. 224 (2) Subsection 45(3) of the Act is repealed. DIVISION 20 2006, c. 5 PUBLIC HEALTH AGENCY OF CANADA ACT Amendments to the Act 253. Section 2 of the Public Health Agency of Canada Act is amended by adding the following in alphabetical order: “President” « président » “President” means the President of the Agency appointed under section 5.1. 254. The Act is amended by adding the following after section 5: 2013-2014 Loi n° 2 sur le plan d’act PRESIDENT Appointment 5.1 The President of the Agency is to be appointed by the Governor in Council to hold office during pleasure for a renewable term of up to five years. Chief executive officer 5.2 The President is the chief executive officer of the Agency and has the rank and status of a deputy head of a department. Remuneration 5.3 The President is to be paid the remuneration fixed by the Governor in Council. 255. Subsection 6(1) of the Act is replaced by the following: Appointment 6. (1) The Governor in Council shall appoint a Chief Public Health Officer, who is an officer of the Agency. 256. Section 7 of the Act is amended by adding the following after subsection (1): Advice (1.1) The Chief Public Health Officer shall provide the Minister and the President with public health advice that is developed on a scientific basis. 257. Section 9 of the Act is repealed. 258. Subsection 10(2) of the Act is repealed. R.S., c. F-11 2006, c. 9, s. 270 Consequential Amendment to the Financial Administration Act 259. Part II of Schedule VI to the Financial Administration Act is amended by replacing “Chief Public Health Officer of Canada”, in column II, with “President”. Coming into Force Order in council 260. This Division comes into force on a day to be fixed by order of the Governor in Council. C. 39 Economic Action DIVISION 21 2013, c. 40 ECONOMIC ACTION PLAN 2013 ACT, NO. 2 261. Section 249 of the Economic Action Plan 2013 Act, No. 2 is replaced by the following: Definition of “amalgamated corporation” 249. In this Division, “amalgamated corporation” means any corporation resulting from an amalgamation referred to in subsection 252(1). 262. The Act is amended by adding the following after section 250: Continuance 250.1 Despite subsection 268(8.1) of the Canada Business Corporations Act, sections 6 to 13, 17, 18 and 21.1 of the Blue Water Bridge Authority Act continue to apply to the Blue Water Bridge Authority after its continuance under the Canada Business Corporations Act. 263. Sections 253 to 260 of the Act are repealed. 264. The Act is amended by adding the following after section 252: Amalgamated corporation an agent 253. An amalgamated corporation is an agent of Her Majesty in right of Canada. Contracts 254. An amalgamated corporation may enter into contracts with Her Majesty as though it were not an agent of Her Majesty. Borrowing authorized 255. An amalgamated corporation may borrow money otherwise than from the Crown, including by means of the issuance, sale and pledge of bonds, debentures, notes or other evidence of indebtedness, as long as the total principal amount of those borrowings that is outstanding does not exceed $130,000,000 at any time. Charges 256. (1) An amalgamated corporation may fix and charge tolls, fees or other charges for the use of a bridge or tunnel that it owns or operates. 2013-2014 Loi n° 2 sur le plan d’act Authorization by amalgamated corporation (2) An amalgamated corporation may authorize another person to fix or charge tolls, fees or other charges for the use of such a bridge or tunnel. Auditor 257. The Auditor General of Canada is the auditor of an amalgamated corporation. No compensation 258. Despite the provisions of any contract, agreement or order, no person who is appointed to hold office as a part-time member of the board of directors of The Federal Bridge Corporation Limited, of a corporation that results from an amalgamation referred to in subsection 252(2) or of Blue Water Bridge Authority has any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office following any amalgamation referred to in subsection 252(1). Financial Administration Act Payments in Lieu of Taxes Act 259. For the purposes of Part I of Schedule III to the Financial Administration Act, the reference in that Part to The Federal Bridge Corporation Limited is deemed to be a reference to the name of any corporation that results from an amalgamation referred to in subsection 252(1), if that name is “The Federal Bridge Corporation Limited”. 260. For the purposes of Schedule III to the Payments in Lieu of Taxes Act, the reference in that Schedule to The Federal Bridge Corporation Limited is deemed to be a reference to the name of any corporation that results from an amalgamation referred to in subsection 252(1), if that name is “The Federal Bridge Corporation Limited”. 265. Section 269 of the Act is replaced by the following: Order in council 269. Sections 261 to 263 and 266 to 268 come into force on a day or days to be fixed by order of the Governor in Council. C. 39 Economic Action DIVISION 22 CENTRAL COOPERATIVE CREDIT SOCIETIES AND FEDERAL CREDIT UNIONS R.S., c. B-2 Bank of Canada Act 2001, c. 9, s. 194(2) 266. Paragraph 18(h) of the Bank of Canada Act is replaced by the following: (h) subject to section 19.1, make loans or advances for periods not exceeding six months to members of the Canadian Payments Association on taking security in any property that the institution to which the loan or advance is made is authorized to hold; 267. The Act is amended by adding the following after section 19: Provincial members 19.1 The Bank may make a loan or advance under paragraph 18(h) to a central cooperative credit society or local cooperative credit society, as those expressions are defined in subsection 2(1) of the Canadian Payments Act, only if (a) a province has agreed in writing to indemnify the Bank for any loss that the Bank could incur as a result of the loan or advance; or (b) the loan or advance is made to a participant in a clearing and settlement system, as defined in section 2 of the Payment Clearing and Settlement Act, operated by the Canadian Payments Association and it is made for the sole purpose of enabling the participant to settle its clearing balance in the system. R.S., c. C-3 Canada Deposit Insurance Corporation Act 268. Section 39 of the Canada Deposit Insurance Corporation Act is repealed. 2013-2014 Loi n° 2 sur le plan d’act 1991, c. 46 Bank Act 2001, c. 9, s. 35(7) 269. (1) Paragraph (c) of the definition “federal financial institution” in section 2 of the Bank Act is replaced by the following: (c) an association to which the Cooperative Credit Associations Act applies, or 2001, c. 9, s. 35(4) (2) Paragraph (c) of the definition “financial institution” in section 2 of the Act is replaced by the following: (c) an association to which the Cooperative Credit Associations Act applies, 2010, c. 12, s. 1908 270. Subsection 33(3) of the Act is replaced by the following: Continuance for purpose of amalgamation (3) A local cooperative credit society may, if so authorized by the laws of the jurisdiction in which it is incorporated, apply to the Minister for letters patent continuing it as a federal credit union if it proposes to be continued under this Act for the purpose of immediately amalgamating with another federal credit union in accordance with this Act. Continuance for purpose of amalgamation (4) Two or more local cooperative credit societies may, if so authorized by the laws of the jurisdiction in which they are incorporated, apply to the Minister for letters patent continuing each of them as a federal credit union if they propose to be continued under this Act for the purpose of immediately amalgamating with each other in accordance with this Act. Application for amalgamation required (5) An application referred to in subsection (3) or (4) must be made at the same time as an application referred to in subsection 223(1.2) or (1.3) in respect of the amalgamation. 271. (1) Section 34 of the Act is amended by adding the following after subsection (1): Joint notice of continuance and amalgamation (1.1) In the case of an application made under subsection 33(3) or (4), the applicants referred to in subsection 223(1.2) or (1.3) may, in accordance with subsection 25(2) and C. 39 Economic Action paragraph 228(2)(a), jointly publish the notices referred to in those provisions in the form of a single notice. (2) Section 34 of the Act is amended by adding the following after subsection (3): Continuance and amalgamation — special resolutions (4) In the case of an application made under subsection 33(3) or (4), the vote on the special resolution must be held at the same time as the vote on the special resolutions referred to in subsection 226(4). 2010, c. 12, s. 1911 272. Subsection 35.1(2) of the Act is replaced by the following: Power to issue letters patent (2) On the application of a local cooperative credit society under subsection 33(3) or (4), the Minister may, subject to this Part, issue letters patent continuing the local cooperative credit society as a federal credit union only if (a) the Minister is of the opinion that the local cooperative credit society has complied with the regulations respecting notice and disclosure requirements; (b) the Minister is of the opinion that the federal credit union that results from the amalgamation will satisfy the requirements for incorporation as a federal credit union; and (c) the Minister will, immediately after issuing letters patent for the continuance, issue letters patent for the amalgamation under subsection 229(1). 273. Section 37 of the Act is amended by adding the following after subsection (2): Notice of continuance and amalgamation (3) In the case of a continuance that results from an application made under subsection 33(3) or (4), the Superintendent may publish, in the form of a single notice, the notice referred to subsection (2), the notice required under subsection 229(3) in respect of the amalgamation and any notice required under subsection (2) in respect of other applicants for the amalgamation. 2013-2014 Loi n° 2 sur le plan d’act 274. Section 223 of the Act is amended by adding the following after subsection (1.1): Federal credit union and local cooperative credit society (1.2) On the joint application of one or more federal credit unions and one or more local cooperative credit societies that have applied under subsection 33(3) to be continued as federal credit unions, the Minister may issue letters patent amalgamating and continuing the applicants as one federal credit union. Local cooperative credit societies (1.3) On the joint application of two or more local cooperative credit societies that have applied under subsection 33(4) to be continued as federal credit unions, the Minister may issue letters patent amalgamating and continuing the applicants as one federal credit union. 2010, c. 12, s. 2000(1) 275. (1) Subsection 226(1) of the Act is replaced by the following: Approval 226. (1) The directors of each applicant must submit an amalgamation agreement for approval to a meeting of the shareholders of the applicant — or, if the applicant is a federal credit union or a local cooperative credit society, to a meeting of its members and to a meeting of its shareholders, if any. 2010, c. 12, s. 2000(2) (2) Subsection 226(4) of the English version of the Act is replaced by the following: Special resolution (4) Subject to subsection (3), an amalgamation agreement is approved when the shareholders of each applicant bank or body corporate have approved the amalgamation by special resolution or, if an applicant is a federal credit union or a local cooperative credit society, the members and shareholders, if any, have approved the amalgamation by separate special resolutions. 276. Section 229 of the Act is amended by adding the following after subsection (1): C. 39 Exception (1.1) In the case of an application made under subsection 223(1.2) or (1.3), the Minister shall not issue letters patent of amalgamation unless the Minister has issued, under subsection 35.1(2), letters patent continuing as a federal credit union each applicant that was a local cooperative credit society. Economic Action 277. Paragraph 231(2)(a) of the Act is replaced by the following: (a) with respect to any matter described in paragraph (1)(a), 30 days after the date of issue of the letters patent or (i) if the activity is conducted under an agreement existing on the date of issue of the letters patent, the expiry of the agreement, or (ii) if the bank is a federal credit union and an undertaking to cease engaging in the activity has been given under subsection 973.02(1), the cessation date set out in the undertaking in respect of the activity; 1991, c. 48 Cooperative Credit Associations Act 2001, c. 9, s. 248(3) 278. (1) The definition “league” in section 2 of the Cooperative Credit Associations Act is repealed. (2) Section 2 of the Act is amended by adding the following in alphabetical order: “federal league” « confédération fédérale » “provincial league” « confédération provinciale » “federal league” means a cooperative corporation incorporated under an Act of Parliament whose membership consists wholly or primarily of federal credit unions and whose principal purpose is the provision of administrative, technical, research and consultative services, and goods related to those services, to any cooperative credit society or to persons intending to organize or operate such a society; “provincial league” means a cooperative corporation incorporated under an Act of the legislature of a province whose membership consists wholly or primarily of local cooperative credit societies and whose principal purpose is 2013-2014 Loi n° 2 sur le plan d’act the provision of administrative, technical, research and consultative services, and goods related to those services, to any cooperative credit society or to persons intending to organize or operate such a society; 2001, c. 9, s. 252 279. Section 13.1 of the Act is repealed. 2001, c. 9, s. 256 280. Paragraph 24(b) of the Act is amended by striking out “or” at the end of subparagraph (ii) and by replacing subparagraph (iii) with the following: (iii) two or more provincial leagues not all of which are incorporated under the laws of one province, or (iv) a federal credit union or a federal league. 281. Section 27 of the Act is amended by striking out “and” at the end of paragraph (g) and by adding the following after that paragraph: (g.1) the predominance of associations, federal credit unions or federal leagues, or any combination of them, as members within the association; and 2007, c. 6, s. 143 282. The portion of section 36 of the Act before paragraph (c) is replaced by the following: Name 36. The name of an association, other than the former-Act association, shall include (a) the phrase “federal cooperative” or “coopérative fédérale”, along with another word or expression indicating the financial nature of the association; (b) the phrase “federal central credit union”, “federal credit union central” or “fédération de caisses populaires fédérale”; 2001, c. 9, s. 263 283. Subsection 41(1) of the Act is replaced by the following: Members 41. (1) Only a person that is an association, a federal credit union, a central cooperative credit society, a local cooperative credit society, a cooperative corporation, a federal or provincial league or an unincorporated C. 39 Economic Action organization consisting wholly of any of those entities may be admitted to membership in an association. 2001, c. 9, s. 265 284. (1) The portion of subsection 50(1) of the Act before paragraph (a) is replaced by the following: Minimum membership 50. (1) The membership in a retail association and the former-Act association must include at least 2001, c. 9, s. 265 (2) Subsection 50(1) of the Act is amended by striking out “or” at the end of paragraph (c) and by replacing paragraph (d) with the following: (d) two provincial leagues not all of which are incorporated under the laws of one province; or (e) a federal credit union or a federal league. (3) Section 50 of the Act is amended by adding the following after subsection (1): Predominately federal membership (1.1) The membership of an association that is not a retail association or the former-Act association must be predominated by associations other than retail associations, by federal credit unions, by federal leagues or by any combination of them. 2001, c. 9, s. 265 (4) The portion of subsection 50(2) of the Act before paragraph (a) is replaced by the following: If minimum not attained (2) If, at any time, the membership in an association is not in accordance with subsection (1) or (1.1), as the case may be, the association shall without delay take the steps that are necessary to 2001, c. 9, s. 289 285. (1) Subsection 233.1(1) of the Act is replaced by the following: Sale by association 233.1 (1) An association may sell all or substantially all of its assets to a financial institution incorporated under an Act of Parliament, a bank holding company or an authorized foreign bank in respect of its business in Canada 2013-2014 Loi n° 2 sur le plan d’act if the purchasing financial institution, bank holding company or authorized foreign bank assumes all or substantially all of the liabilities of the association. 2001, c. 9, s. 289 (2) Subsection 233.1(3) of the Act is replaced by the following: Consideration (3) Despite anything in this Act, the consideration for a sale referred to in subsection (1) may be cash or fully paid securities of the purchasing financial institution, bank holding company or authorized foreign bank or in part cash and in part fully paid securities of the purchasing financial institution, bank holding company or authorized foreign bank or any other consideration that is provided for in the sale agreement. 2001, c. 9, s. 306(3) 286. Subsection 375(3) of the Act is replaced by the following: Restriction (3) Subject to any order that may be made by the Superintendent under section 61 or 62, an association shall not receive money on deposit from a federal credit union, local cooperative credit society or cooperative corporation that is not a member of the association. 2001, c. 9, s. 310(3) 287. Subsection 379(3) of the Act is repealed. 288. The Act is amended by adding the following after section 379: Restriction — liquidity support 379.1 An association shall not provide any prescribed form of liquidity support for central cooperative credit societies or local cooperative credit societies except in accordance with prescribed terms and conditions. 1996, c. 6, s. 60 289. Subsection 442(1.2) of the Act is replaced by the following: Notice of proposed action (1.2) The Superintendent must notify an association of any action proposed to be taken in respect of it under paragraph (1)(b) and of its right to make written representations to the Superintendent within the time specified in the notice, not exceeding 10 days after it receives the notice. C. 39 Economic Action 290. Subsection 463(1) of the Act is amended by adding the following after paragraph (b): (b.1) specifying what constitutes predominance for the purposes of paragraph 27(g.1) and subsection 50(1.1); 1993, c. 34, s. 56(F); 1997, c. 15, s. 163(E); 2001, c. 9, s. 342(2); 2005, c. 54, s. 211 291. Part XVI of the Act is repealed. 292. Part XVII of the Act is repealed. Termination of Agreements Definition of “agreement” 293. In sections 294 to 297, “agreement” means (a) section 5 of the agreement between the Canada Deposit Insurance Corporation and the Quebec Deposit Insurance Board that was made on January 22, 1969; (b) the agreement between the Canada Deposit Insurance Corporation and the Credit Union Reserve Board of British Columbia that was made on March 7, 1975; (c) the agreement between the Canada Deposit Insurance Corporation and the Credit Union Stabilization Corporation of Alberta that was made on July 5, 1977; (d) any agreement specified in regulations made under section 297; or (e) any amendment to section 5 of the agreement referred to in paragraph (a) or to an agreement referred to in any of paragraphs (b) to (d). Agreements are terminated 294. The agreements are terminated and all obligations and liabilities arising out of the agreements and all rights acquired under them are extinguished. No liability 295. No action or other proceeding, including any action or proceeding in restitution, or for damages of any kind, that is based on or is in relation to any agreement, lies or may be instituted by anyone against 2013-2014 Loi n° 2 sur le plan d’act Her Majesty or any minister or any employee or agent of Her Majesty, or any person engaged to provide advice or services to Her Majesty in relation to any agreement, for anything done or omitted to be done or for anything purported to have been done or omitted to be done, in the exercise or performance of their powers, duties and functions. No compensation 296. No one is entitled to any compensation from Her Majesty in connection with the coming into force of section 294. Regulations 297. The Governor in Council may make regulations specifying, for the purposes of paragraph 293(d), agreements entered into by the Canada Deposit Insurance Corporation under section 39 of the Canada Deposit Insurance Corporation Act or section 482 of the Cooperative Credit Associations Act, as those sections read immediately before the day on which this section comes into force. Dissolution Dissolution 298. On the day on which this section comes into force, the Credit Union Central of Canada is deemed to have applied, in accordance with section 328 of the Cooperative Credit Associations Act, for letters patent dissolving it and the Minister is deemed to have approved the application under subsection 329(2) of that Act unless, before that day, it has applied (a) for those letters patent; or (b) for letters patent or a certificate of continuance referred to in subsection 32(1) of that Act. No compensation 299. No one is entitled to any compensation from Her Majesty in connection with the coming into force of section 298. C. 39 Economic Action Consequential Amendments R.S., c. 18 (3rd Supp.) Office of the Superintendent of Financial Institutions Act 2001, c. 9, s. 466(1) 300. Paragraph (c) of the definition “financial institution” in section 3 of the Office of the Superintendent of Financial Institutions Act is replaced by the following: (c) an association to which the Cooperative Credit Associations Act applies, 1991, c. 45 Trust and Loan Companies Act 2001, c. 9, s. 478(3) 301. (1) Paragraph (c) of the definition “federal financial institution” in section 2 of the Trust and Loan Companies Act is replaced by the following: (c) an association to which the Cooperative Credit Associations Act applies, or 2001, c. 9, s. 478(2) (2) Paragraph (c) of the definition “financial institution” in section 2 of the Act is replaced by the following: (c) an association to which the Cooperative Credit Associations Act applies, 1991, c. 47 Insurance Companies Act 2001, c. 9, s. 345(5) 302. (1) Paragraph (d) of the definition “federal financial institution” in subsection 2(1) of the Insurance Companies Act is replaced by the following: (d) an association to which the Cooperative Credit Associations Act applies; 2001, c. 9, s. 345(4) (2) Paragraph (d) of the definition “financial institution” in subsection 2(1) of the Act is replaced by the following: (d) an association to which the Cooperative Credit Associations Act applies, Coming into Force Order in council 303. The provisions of this Division, other than sections 270 to 277, come into force on a day or days to be fixed by order of the Governor in Council. 2013-2014 Loi n° 2 sur le plan d’act DIVISION 23 R.S., c. F-11 FINANCIAL ADMINISTRATION ACT Amendments to the Act 304. The Financial Administration Act is amended by adding the following after section 155.1: Small amounts 155.2 (1) If an appropriate Minister — or any person authorized in writing by that Minister — determines, at any time, that an amount owing by a person to Her Majesty in right of Canada for which that Minister is accountable, or that an amount payable by Her Majesty in right of Canada to any person the payment of which requires the requisition of that Minister — or of any person authorized in writing by that Minister — does not exceed the amount established by regulations made under paragraph (2)(a), that amount is deemed to be nil, subject to any regulations made under paragraphs (2)(b) to (d). Regulations (2) The Treasury Board may make regulations (a) establishing an amount for the purposes of subsection (1), including, if the Treasury Board is of the opinion that circumstances justify doing so, establishing that amount by class, determined by method of payment or on any other basis; (b) specifying circumstances in which amounts that would otherwise be deemed to be nil under subsection (1) accumulate so that the aggregate of the amounts is payable, and for when that aggregate amount is payable; (c) if the Treasury Board is of the opinion that circumstances justify doing so, excluding from the application of subsection (1) specified amounts, including amounts specified by class, determined by method of payment, by class of persons that amounts are owing to or payable by or on any other basis; and (d) generally respecting the operation of subsection (1). C. 39 Terms and conditions deemed to be met (3) If an amount is not paid because it is deemed to be nil, any requirements that relate to the amount and any terms and conditions that apply to its payment are deemed to be met, and the amount is not subject to interest. Terms and conditions deemed to be met (4) If an amount is not paid because it is accumulating, any requirements that relate to the amount and any terms and conditions that apply to its payment are deemed to be met during the period in which it is accumulating, and the amount is not subject to interest during that period. Inconsistency (5) Subsections (1), (3) and (4) and regulations made under subsection (2) prevail over any provision of any Act of Parliament, or of any regulation, order, contract or arrangement, to the extent of any inconsistency between them. Exceptions (6) Subsections (1) to (5) do not apply to the following amounts: Economic Action (a) an amount owing by any person other than Her Majesty in right of Canada to a Crown corporation, or an amount payable by a Crown corporation to any person other than Her Majesty in right of Canada; (b) an amount related to the public debt, or to interest on the public debt; and (c) an amount owing by a person to Her Majesty in right of Canada, or payable by the Minister of National Revenue to any person, under the Air Travellers Security Charge Act, the Excise Act, 2001, the Excise Tax Act, the Income Tax Act or the Softwood Lumber Products Export Charge Act, 2006. Coming into Force April 1, 2015 305. This Division comes into force on April 1, 2015. 2013-2014 Loi n° 2 sur le plan d’act DIVISION 24 2001, c. 27 IMMIGRATION AND REFUGEE PROTECTION ACT Amendments to the Act 2014, c. 20, s. 299 306. Subsection 4(2.1) of the Immigration and Refugee Protection Act is replaced by the following: Minister of Employment and Social Development (2.1) In making regulations under paragraphs 32(b.1) and (d.1) to (d.4), the Governor in Council may confer powers and duties on the Minister of Employment and Social Development. 2013, c. 33, s. 161 307. (1) Paragraphs 30(1.43)(a) to (c) of the Act are replaced by the following: (a) revoke an assessment provided by that Department with respect to an application for a work permit; (b) suspend the effects of the assessment; or (c) refuse to process a request for such an assessment. 2013, c. 33, s. 161 (2) Subsection 30(1.44) of the Act is replaced by the following: For greater certainty (1.44) For greater certainty, subsection (1.43) does not affect any other lawful authority to revoke an assessment referred to in that subsection. 2013, c. 33, s. 161 (3) Subsection 30(1.6) of the Act is replaced by the following: Application (1.6) The instructions take effect on the day on which they are published, or on any later day specified in the instructions, and apply in respect of all applications for authorization to work in Canada and requests to provide an assessment with respect to an application for a work permit, including those applications and requests that were made before that day and for which a final decision has not been made. 308. The Act is amended by adding the following after section 30: Publication of employer names and addresses 30.1 (1) The Minister or the Minister of Employment and Social Development may, in accordance with the regulations, publish on a list the name and address of an employer who C. 39 Economic Action has been found guilty of an offence arising out of the contravention of a provision of this Act that is designated in the regulations or an offence under any other federal or provincial law that regulates employment or the recruiting of employees and who (a) has provided information in accordance with regulations made under paragraph 32(d.5) or employs or has employed a foreign national for whom a work permit is required; or (b) has requested an assessment from the Department of Employment and Social Development with respect to an application for a work permit. Removal of names and addresses (2) The Minister or the Minister of Employment and Social Development may also, in accordance with the regulations, remove such a name and address from the list. 309. (1) Section 32 of the Act is amended by adding the following after paragraph (b): (b.1) the publication and removal of the names and addresses of employers, the circumstances under which the names and addresses must not be published and the designation of provisions of this Act, for the purposes of section 30.1; 2013, c. 16, par. 37(2)(b) (2) Paragraph 32(d.2) of the Act is replaced by the following: (d.2) the power to inspect — including the power to require documents to be provided by individuals and entities, including employers and educational institutions, for inspection — for the purpose of verifying compliance with the conditions imposed under paragraphs (d) and (d.1); (3) Section 32 of the Act is amended by adding the following after paragraph (d.4): (d.5) the requirement for an employer to provide a prescribed person with prescribed information in relation to a foreign national’s authorization to work in Canada for the employer, the electronic system by which that information must be provided, the 2013-2014 Loi n° 2 sur le plan d’act circumstances in which that information may be provided by other means and those other means; 2013, c. 33, s. 162(1); 2013, c. 40, par. 237(1)(i) User Fees Act 310. Subsection 89(1.1) of the Act is replaced by the following: (1.1) The User Fees Act does not apply to a fee for the provision of services in relation to a request for an assessment provided by the Department of Employment and Social Development with respect to an application for a work permit. 311. The Act is amended by adding the following after section 89: Fees for rights and privileges — assessments 89.01 The regulations may (a) govern fees to be paid for rights and privileges in relation to an assessment provided by the Department of Employment and Social Development with respect to an application for a work permit; and (b) govern cases in which the fees referred to in paragraph (a) are waived. 312. The Act is amended by adding the following after section 89.1: Fees — compliance regime 89.2 (1) The regulations may (a) govern fees to be paid in respect of the compliance regime that applies to employers in relation to their employment of foreign nationals whose authorizations to work in Canada do not require an assessment provided by the Department of Employment and Social Development; (b) govern cases in which the fees referred to in paragraph (a) are waived; (c) require employers to pay the fees referred to in paragraph (a) by means of an electronic system; and (d) include provisions respecting that system, respecting the circumstances in which those fees may be paid by other means and respecting those other means. User Fees Act (2) The User Fees Act does not apply to fees referred to in paragraph (1)(a). C. 39 2005, c. 38, s. 119(1) 313. (1) Paragraph 150.1(1)(a) of the Act is replaced by the following: Economic Action (a) the collection, retention, use, disclosure and disposal of information, including a Social Insurance Number, for the purposes of this Act or for the purposes of program legislation as defined in section 2 of the Canada Border Services Agency Act; (2) Subsection 150.1(1) of the Act is amended by adding the following after paragraph (a): (a.1) the collection, retention and use of a Social Insurance Number by the Minister of Employment and Social Development in respect of an assessment provided by the Department of Employment and Social Development or in respect of the compliance regime that applies to an employer, in relation to the employment of a foreign national or a permanent resident; (3) Subsection 150.1(1) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) the disclosure of information for the purposes of cooperation between the Government of Canada and the government of a province. Coming into Force Order in council 314. The provisions of this Division, other than subsections 309(2) and (3), section 312 and subsections 313(1) and (3), come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 25 PROTHONOTARIES OF THE FEDERAL COURT R.S., c. J-1 Judges Act 315. The heading before section 2 of the French version of the Judges Act is replaced by the following: 2013-2014 Loi n° 2 sur le plan d’act DÉFINITIONS ET INTERPRÉTATION 2000, c. 12, s. 159 316. The definitions “age of retirement” and “survivor” in section 2 of the Act are replaced by the following: “age of retirement” « mise à la retraite d’office » “age of retirement” of a judge or of a prothonotary of the Federal Court means the age, fixed by law, at which the judge or prothonotary ceases to hold office; “survivor” « survivant » “survivor”, in relation to a judge or to a prothonotary of the Federal Court, means a person who was married to the judge or prothonotary at the time of the judge’s or prothonotary’s death or who establishes that he or she was cohabiting with the judge or prothonotary in a conjugal relationship at the time of the judge’s or prothonotary’s death and had so cohabited for a period of at least one year. 317. The Act is amended by adding the following after section 2: Application to prothonotaries 2.1 (1) Subject to subsection (2), sections 26 to 26.3, 34 and 39, paragraphs 40(1)(a) and (b), subsection 40(2), sections 41, 41.2 to 42, 43.1 to 56 and 57, paragraph 60(2)(b), subsections 63(1) and (2) and sections 64 to 66 also apply to a prothonotary of the Federal Court. Prothonotary who makes election (2) Sections 41.2, 41.3, 42 and 43.1 to 52.22 do not apply to a prothonotary of the Federal Court who makes an election under the Economic Action Plan 2014 Act, No. 2 to continue to be deemed to be employed in the public service for the purposes of the Public Service Superannuation Act. 318. The Act is amended by adding the following after section 10: Prothonotaries of the Federal Court 10.1 The yearly salaries of the prothonotaries of the Federal Court shall be 76 per cent of the yearly salaries, calculated in accordance with section 25, of the judges referred to in paragraph 10(d). 2012, c. 31, s. 211(1) 319. (1) Subsection 25(1) of the Act is replaced by the following: C. 39 Annual adjustment of salary 25. (1) The yearly salaries referred to in sections 9, 10 and 11 to 22 apply in respect of the twelve month period commencing April 1, 2012. 2012, c. 31, s. 211(2) (2) The portion of subsection 25(2) of the Act before paragraph (a) is replaced by the following: Annual adjustment of salary (2) The salary annexed to an office of judge in sections 9, 10 and 11 to 22 for the twelve month period commencing April 1, 2013, and for each subsequent twelve month period, shall be the amount obtained by multiplying 2002, c. 8, s. 85 320. Subsection 26.3(3) of the Act is replaced by the following: Determination of costs (3) An assessment officer of the Federal Court, other than a judge or a prothonotary, shall determine the amount of costs, on a solicitor-and-client basis, in accordance with the Federal Courts Rules. Economic Action 321. The Act is amended by adding the following after section 26.3: Definition of “judiciary” 26.4 In sections 26, 26.1 and 26.3, “judiciary” includes the prothonotaries of the Federal Court. 2002, c. 8, s. 95(2) 322. Subsection 42(4) of the Act is replaced by the following: Definition of “judicial office” (4) In this section, “judicial office” means the office of a judge of a superior or county court or the office of a prothonotary of the Federal Court. 323. Subsection 43.1(6) of the Act is amended by adding the following in alphabetical order: “judicial office” « magistrature » “judicial office” includes the office of a prothonotary of the Federal Court. 324. Section 44 of the Act is amended by adding the following after subsection (2): Prothonotaries (3) No annuity shall be granted under this section to the survivor of a prothonotary of the Federal Court if the prothonotary ceased to hold the office of prothonotary before the day on which this subsection comes into force. 2013-2014 Loi n° 2 sur le plan d’act 325. Section 50 of the Act is amended by adding the following after subsection (4): Definition of “judicial office” (5) In this section, “judicial office” includes the office of a prothonotary of the Federal Court. 2002, c. 8, s. 107 326. Paragraph 69(1)(a) of the Act is replaced by the following: (a) a judge of a superior court or a prothonotary of the Federal Court, or 327. Section 71 of the Act is replaced by the following: Powers, rights or duties not affected 71. Nothing in, or done or omitted to be done under the authority of, any of sections 63 to 70 affects any power, right or duty of the House of Commons, the Senate or the Governor in Council in relation to the removal from office of a judge, a prothonotary of the Federal Court or any other person in relation to whom an inquiry may be conducted under any of those sections. R.S., c. F-7; 2002, c. 8, s. 14 Federal Courts Act 328. (1) Subsection 12(4) of the Federal Courts Act is replaced by the following: Salary, allowances and annuities 2003, c. 22, par. 225(w)(E) and s. 263(E) (4) Each prothonotary shall be paid a salary, and the allowances and annuities, provided for under the Judges Act. (2) Subsection 12(5) of the Act is repealed. Transitional Provisions Salary 329. Despite section 10.1 of the Judges Act, a prothonotary of the Federal Court is only entitled to be paid, in respect of the period beginning on April 1, 2012 and ending on the day on which this section comes into force, the difference between the salary described in that section 10.1 and any salary paid or payable to the prothonotary for the same period under the Federal Courts Act. Election 330. (1) A prothonotary of the Federal Court who holds office on the day on which this section comes into force will continue to C. 39 Economic Action be deemed to be employed in the public service for the purposes of the Public Service Superannuation Act, as if subsection 12(5) of the Federal Courts Act was not repealed, if the prothonotary makes an election to that effect. The election must be made in writing, signed by the prothonotary, and sent to the President of the Treasury Board within six months after the day on which this section comes into force. Election irrevocable (2) An election made under subsection (1) is irrevocable. No election — no prior pensionable service (3) If a prothonotary does not make an election under subsection (1) and the prothonotary did not have any pensionable service to their credit for the purposes of the Public Service Superannuation Act before holding the office of prothonotary, (a) the prothonotary ceases to be deemed to be employed in the public service for the purposes of that Act on the day on which this section comes into force; (b) the prothonotary is not entitled to a refund of any contributions made by the prothonotary under that Act in respect of any period during which the prothonotary held the office of prothonotary; (c) the prothonotary is not entitled to a return of contributions under subsection 12(3) of that Act in respect of any period during which the prothonotary held the office of prothonotary; (d) the period during which the prothonotary held the office of prothonotary is not counted as pensionable service for the purposes of that Act; (e) if the prothonotary made an election under subsection 51(1) of that Act, the election is deemed never to have been made; and (f) subsection 51(2) of that Act does not apply to the prothonotary. No election — prior pensionable service (4) If a prothonotary does not make an election under subsection (1) and the prothonotary had pensionable service to their credit 2013-2014 Loi n° 2 sur le plan d’act for the purposes of the Public Service Superannuation Act before holding the office of prothonotary, (a) the prothonotary ceases to be deemed to be employed in the public service for the purposes of that Act on the day on which this section comes into force; (b) the prothonotary is not entitled to a refund of any contributions made by the prothonotary under that Act in respect of any period during which the prothonotary held the office of prothonotary; (c) the period during which the prothonotary held the office of prothonotary before the day on which this section comes into force is not counted as pensionable service for the purposes of that Act, other than for the purposes of sections 12 and 13 of that Act; (d) despite subsection 69(3) of that Act, for the purposes of section 69 of that Act, the retirement year or retirement month of the prothonotary is the year or month, as the case may be, in which the prothonotary was appointed to the office of prothonotary; and (e) for the purposes of Part II of that Act, the prothonotary’s salary is their salary in the public service on the day before the day on which they were appointed to the office of prothonotary, expressed in terms of an annual rate. R.S., c. G-2 Consequential Amendments to the Garnishment, Attachment and Pension Diversion Act 331. Paragraph (a) of the definition “salary” in section 4 of the Garnishment, Attachment and Pension Diversion Act is replaced by the following: (a) in the case of a judge or prothonotary to whom the Judges Act applies, the salary payable under that Act, or 332. The portion of section 5 of the Act after paragraph (b) is replaced by the following: C. 39 Economic Action payable to judges and prothonotaries to whom the Judges Act applies, or payable to any other person, excluding corporations, on behalf of a department or by a Crown corporation prescribed under paragraph 12(c) for the purposes of this Division. Coming into Force April 1, 2012 333. Section 318 is deemed to have come into force on April 1, 2012. DIVISION 26 R.S., c. C-21; 2001, c. 9, s. 218 CANADIAN PAYMENTS ACT Amendments to the Act 334. (1) The definition “Executive Committee” in subsection 2(1) of the Canadian Payments Act is repealed. 2001, c. 9, s. 219(3) (2) The definition “payment item” in subsection 2(1) of the Act is replaced by the following: “payment item” « instrument de paiement » “payment item” means an item within a class of items prescribed by by-law; 1991, c. 45, s. 546(1) (3) The portion of the definition “loan company” in subsection 2(1) of the Act before paragraph (a) is replaced by the following: “loan company” « société de prêt » “loan company” means a corporation that accepts deposits transferable by order and that 1991, c. 45, s. 546(1) (4) The portion of the definition “trust company” in subsection 2(1) of the Act before paragraph (a) is replaced by the following: “trust company” « société de fiducie » “trust company” means a corporation that accepts deposits transferable by order and that 2001, c. 9, s. 223(2) 335. Paragraphs 4(2)(a) and (c) of the Act are replaced by the following: 2013-2014 Loi n° 2 sur le plan d’act (a) a central, a trust company, a loan company and any other person, other than a local that is a member of a central or a cooperative credit association, that accepts deposits transferable by order; (c) Her Majesty in right of a province or an agent or mandatary of Her Majesty in right of a province, if Her Majesty in right of a province or the agent or mandatary accepts deposits transferable by order; 336. The Act is amended by adding the following after section 4: Right to vote 4.1 (1) Each member shall have one vote on all matters to be decided by members. Proxies (2) A member entitled to vote at a meeting of members may, by means of a proxy, appoint a proxyholder or one or more alternate proxyholders to attend and act at the meeting in the manner and to the extent authorized by the proxy and within the authority conferred by the proxy. Quorum (3) At a meeting of members, the members present, in person or by proxy, constitute a quorum if, together, they represent the majority of all members. 2001, c. 9, s. 226 and ss. 227(1)(E) and (2); 2003, c. 22, s. 142(E); 2007, c. 6, s. 424; 2012, c. 5, s. 207 337. Sections 8 and 9 of the Act are replaced by the following: Composition 8. (1) There shall be a Board of Directors of the Association consisting of the following 13 directors: (a) the President; (b) three directors who are directors, officers or employees of members that, in the normal course of business, maintain a settlement account at the Bank of Canada; (c) two directors who are directors, officers or employees of members other than those described in paragraph (b); and (d) seven directors who are independent of the Association and of its members. C. 39 Election of directors (2) The directors referred to in paragraphs (1)(b) to (d) are to be elected by the members. Quorum (3) At a meeting of the Board, the directors present constitute a quorum if at least seven directors are present and a majority of the directors present are directors referred to in paragraph (1)(d). Ineligibility 9. (1) No person is eligible to be a director if they are Economic Action (a) a director, officer or employee of the Bank of Canada; (b) employed in any capacity in the federal public administration or the public service of a province or hold any office or position for which any salary or other remuneration is payable out of public moneys; or (c) a member of the Senate or House of Commons or a member of a provincial legislature. Restriction Affiliates (2) When a director, officer or employee of a member is a director of the Association, no other director, officer or employee of that member, or of an affiliate of that member, is eligible to be a director of the Association. (3) For the purposes of this section, (a) one corporation is affiliated with another corporation if one of them is the subsidiary of the other or both are subsidiaries of the same corporation or each of them is controlled by the same person; and (b) if two corporations are affiliated with the same corporation at the same time, they are deemed to be affiliated with each other. Definition of control (4) In paragraph (3)(a), “control” means control in any manner that results in control in fact, whether directly through the ownership of securities or indirectly through a trust, agreement or arrangement, the ownership of any corporation or otherwise. Term of office — elected directors 9.1 (1) The elected directors hold office for a term of three years and are eligible to be elected for only one further term. 2013-2014 Loi n° 2 sur le plan d’act Removal of elected directors (2) If a resolution passed by a two-thirds majority of the members who are present at a special meeting of members called to consider the resolution provides for the recall of an elected director, then, despite subsection (1), that director ceases to be a director of the Association at the time notice of the resolution is given to the director or at any other time that may be fixed by by-law. Remuneration (3) A director referred to in paragraph 8(1)(d) shall be paid by the Association the remuneration that is fixed by by-law. 2001, c. 9, ss. 229(E) and 230 338. Sections 11 to 13 of the Act are replaced by the following: Vacancies 11. (1) If a vacancy among the elected directors occurs, the directors shall cause a meeting to be held of the members for the purpose of electing a director to fill the vacancy for the remainder of the term of the director whose departure resulted in the vacancy. Election by the Board (2) If the meeting is called and there is no quorum or the meeting fails to elect a director to fill the vacancy, the Board shall elect a director for the remainder of the term of the director whose departure from the Board resulted in the vacancy. 2001, c. 9, s. 232(E) and par. 245(a)(E); 2007, c. 6, s. 427(F) 339. Section 15 of the Act is replaced by the following: Chairperson and Deputy Chairperson 15. (1) The elected directors shall elect a Chairperson of the Board and a Deputy Chairperson of the Board from among the directors referred to in paragraph 8(1)(d) for a term not exceeding two years, the term being renewable. Duties of Chairperson (2) The Chairperson shall preside at meetings of the Board and perform the duties that are assigned by the by-laws. Absence of Chairperson (3) If the Chairperson is unable to act by reason of absence or incapacity, the Deputy Chairperson shall perform the duties of the Chairperson. C. 39 Additional vote (4) The Chairperson or, in the absence or incapacity of the Chairperson, the Deputy Chairperson has, in the event of a tie vote on any matter before the Board at a meeting of the Board, a second vote. 2007, c. 6, s. 428 340. (1) Subsections 16(1) and (2) of the Act are replaced by the following: President 16. (1) The elected directors shall appoint the President of the Association. Duties (2) The President is the chief executive of the Association and has, on behalf of the Board, the direction and management of the business of the Association with authority to act in all matters that are not by the by-laws or by resolution of the Board specifically reserved to be done by the Chairperson or the Board. 2007, c. 6, s. 428 (2) Subsection 16(3) of the French version of the Act is replaced by the following: Exercice par les dirigeants et employés (3) Sauf indication contraire du président et sous réserve des conditions qu’il peut imposer, les dirigeants et employés de l’Association ayant les compétences voulues peuvent exercer les attributions de celle-ci. Economic Action 341. The Act is amended by adding the following after section 16: DUTY OF CARE Duty of care of directors and officers 16.1 Every director and officer of the Association, in exercising their powers and performing their duties, shall (a) act honestly and in good faith with a view to the best interests of the Association; and (b) exercise the care, diligence and skill that a reasonably prudent person would exercise in comparable circumstances. 2001, c. 9, s. 233 342. (1) The portion of subsection 18(1) of the Act before paragraph (b) is replaced by the following: By-laws 18. (1) The Board may make any by-laws that it considers advisable for the attainment of the objects of the Association, including bylaws 2013-2014 Loi n° 2 sur le plan d’act (a) providing for eligibility criteria for membership in the Stakeholder Advisory Council or the Member Advisory Council and their number of members; 2001, c. 9, s. 233 (2) Paragraphs 18(1)(c) and (c.1) of the Act are repealed. 2001, c. 9, s. 233; 2007, c. 6, s. 429(1) (3) Paragraphs 18(1)(f) to (g) of the Act is replaced by the following: (f) respecting the payment of dues by the members and the payment of fees for services performed by or on behalf of the Association, and establishing the method of determining the amount of those dues and those fees; (g) establishing penalties for any failure by members to comply with the by-laws, rules and orders made under the by-laws, except by-laws made under paragraph (k), including penalties that provide for the payment of interest or the making of restitution and procedures in respect of the imposition of those penalties; 2007, c. 6, s. 429(2) (4) Paragraph 18(1)(k) of the Act is replaced by the following: (k) respecting the internal administration of the business of the Association, including (i) the procedures for all business that is conducted at meetings of the Board, the Board’s committees, the Stakeholder Advisory Council or the Member Advisory Council, (ii) the remuneration of directors referred to in paragraph 8(1)(d) and of members of the Stakeholder Advisory Council, and (iii) the procedures for the nomination, selection and appointment of persons to be members of the Stakeholder Advisory Council or the Member Advisory Council. 2007, c. 6, s. 429(3) and (4)(E); 2012, c. 5, s. 208 (5) Subsections 18(2) to (4) of the Act are replaced by the following: C. 39 Approval (2) A by-law, except a by-law made under paragraph (1)(k), shall not come into force unless it is approved by the Minister and, once approved, copies of it must be sent by the President to every member. Notice (3) The President shall notify the Minister of the making of a by-law under paragraph (1)(k) and shall send copies of the by-law to every member. Economic Action 343. The Act is amended by adding the following after section 18: RULES, STATEMENTS OF PRINCIPLE AND STANDARDS 2001, c. 9, s. 234(1) 344. (1) The portion of subsection 19(1) of the Act before paragraph (a) is replaced by the following: Rules 19. (1) Subject to the by-laws, the Board may make any rules that it considers advisable for the attainment of the objects of the Association, including rules 2001, c. 9, par. 245(c)(E); 2007, c. 6, s. 430(2)(F) (2) Subsection 19(2) of the Act is repealed. 2001, c. 9, s. 235 345. Section 19.1 of the Act is replaced by the following: Statements of principle and standards 19.1 Subject to the by-laws and rules, the Board may make any statements of principle and standards that it considers advisable for the attainment of the objects of the Association. 2001, c. 9, s. 235 346. Subsections 19.3(1) and (2) of the Act are replaced by the following: Directives by Minister 19.3 (1) If the Minister is of the opinion that it is in the public interest to do so, the Minister may issue a written directive to the Association, including a directive to make, amend or repeal a by-law, rule or standard. Consultation (2) Before a directive is given to the Association, the Minister shall consult the Board, and may consult any interested party, with respect to the content and effect of the 2013-2014 Loi n° 2 sur le plan d’act directive. If the directive relates to the operation of a clearing and settlement system designated under subsection 4(1) of the Payment Clearing and Settlement Act, the Minister shall also consult the Governor of the Bank of Canada. 2001, c. 9, ss. 236 and 237(E) and par. 245(d)(E) and (e)(E); 2007, c. 6, s. 431(F) 347. Section 20 of the Act and the heading before it are replaced by the following: Notice of developments 19.5 The President shall, as soon as feasible, notify the Minister of any financial or other developments that have or are likely to have a material adverse effect on the business of the Association. COMMITTEES OF THE BOARD Nominating committee 20. (1) The Board shall establish a nominating committee to identify and propose qualified candidates for the election of directors. Composition (2) The nominating committee shall consist of elected directors, a majority of whom shall be directors referred to in paragraph 8(1)(d). Representative character (3) When the nominating committee is identifying qualified candidates for the election of directors referred to in paragraph 8(1)(c), it shall endeavour to identify candidates that are broadly representative of the diversity of the membership of the Association. 348. The Act is amended by adding the following after section 21.1: STAKEHOLDER ADVISORY COUNCIL 2001, c. 9, s. 238 349. (1) Subsection 21.2(3) of the Act is replaced by the following: Appointment of directors (3) The Board shall appoint up to two elected directors to be members of the Council. 2001, c. 9, s. 238 (2) Subsection 21.2(5) of the Act is replaced by the following: Representative character (5) The Council shall be broadly representative of users and payment service providers. C. 39 Economic Action 350. The Act is amended by adding the following after section 21.2: Report of Council 21.3 The Chairperson of the Stakeholder Advisory Council shall, as soon as feasible after the end of each fiscal year, submit a report on its activities in that fiscal year to the Board. MEMBER ADVISORY COUNCIL Member Advisory Council 21.4 (1) There shall be a Member Advisory Council consisting of persons appointed by the Board. Object (2) The object of the Council is to provide counsel and advice to the Board on the Association’s operation of clearing and settlement systems, the interaction of those systems with other systems involved in the exchange, clearing or settlement of payments and the development of new technologies. Representative character (3) The Council shall be broadly representative of the diversity of the membership of the Association. 2007, c. 6, s. 433(F) 351. Sections 22 to 24 of the Act are replaced by the following: Budgets 22. (1) In each year, the Board shall cause an operating budget and a budget setting out proposed capital expenditures of the Association to be prepared. Consultation (2) The Board shall consult the members before establishing the operating budget and capital expenditures budget. CORPORATE PLAN AND ANNUAL REPORT Corporate plan Contents of corporate plan 23. (1) In each year, the Board shall, within the time prescribed by the regulations, submit to the Minister for approval a five-year corporate plan for the Association. (2) The corporate plan shall include (a) the Association’s objectives; (b) the strategies that the Association intends to use to achieve its objectives, including operational, financial and human resource strategies; 2013-2014 Loi n° 2 sur le plan d’act (c) the Association’s expected performance over the five-year period; (d) the Association’s operating and capital expenditures budgets; (e) any material changes that have occurred in respect of information provided in the previous corporate plan; and (f) any other information that the Minister may require. Annual report Contents 24. (1) The Board shall, within the time prescribed by the regulations, prepare a report on the Association’s operations for each fiscal year and the Association shall publish it on its Internet site. (2) The report shall include (a) the financial statements of the Association and the report of the auditor; (b) an evaluation of the Association’s performance with respect to the objectives established in the corporate plan; (c) the annual report of the Stakeholder Advisory Council; and (d) a statement of the Association’s priorities for the following fiscal year. 352. Section 25 of the Act is replaced by the following: Annual meeting 25. The Board shall call an annual meeting of members not later than six months after the end of each fiscal year of the Association for the purpose of (a) receiving the financial statements of the Association for the preceding fiscal year and the report of the auditor respecting those statements; (b) electing directors; and (c) considering any other matter respecting the operations of the Association. 353. Subsections 26(2) and (3) of the Act are replaced by the following: C. 39 Remuneration (2) The remuneration of the auditor may be fixed by resolution at the annual meeting of members. However, if the remuneration of the auditor is not fixed at the annual meeting, the Board may do so. 2001, c. 9, s. 239 354. Subsection 28(1) of the Act is replaced by the following: Electronic meetings 28. (1) Subject to the by-laws, a meeting of the Board or of a committee of the Board, a meeting of the members or a meeting of the Stakeholder Advisory Council or Member Advisory Council may be held by means of any telephonic, electronic or other communications facilities that permit all persons participating in the meeting to communicate adequately with each other during the meeting. 1994, c. 24, par. 34(1)(g)(F) 355. Subsection 34(1) of the Act is replaced by the following: Application of Canada Business Corporations Act 34. (1) Subsections 16(1) and 21(1), sections 23, 116, 155, 158, 159, 161, 164 to 166 and 168, subsection 169(1), section 170, subsections 171(7) and (8), section 172 and subsections 257(1) and (2) of the Canada Business Corporations Act apply, with such modifications as the circumstances require, to the Association as if it were a corporation incorporated under that Act. 2001, c. 9, s. 243 356. (1) Paragraphs 35(1)(a) to (c) of the Act are replaced by the following: Economic Action (a) providing for the mandate of committees established under section 20 or 21, eligibility criteria for membership in those committees and their number of members; (b) respecting the election of directors of the Association, including the eligibility of persons to be elected as directors, and defining “independent” for the purposes of paragraph 8(1)(d); (c) prescribing the form and content of the Association’s corporate plans and annual reports, and the time and manner in which they must be prepared or submitted; 2001, c. 9, s. 243 (2) Subsection 35(2) of the Act is repealed. 2013-2014 Loi n° 2 sur le plan d’act 357. The Act is amended by adding the following after section 48: Review 49. Three years after the day on which this section comes into force, the Minister shall cause to be conducted a review of this Act and its operation and cause a report on the review to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the review is completed. Transitional Provisions Meeting of members to be held 358. (1) Within 30 days after the day on which section 337 comes into force, the Board of Directors of the Canadian Payments Association shall cause a meeting of the members to be held at which a new Board of Directors shall be established. Former directors cease to hold office (2) The persons who hold office as directors of the Board of the Canadian Payments Association on the day on which section 337 comes into force cease to hold office at the close of the meeting of the members referred to in subsection (1). New Board of Directors (3) Despite subsections 8(2) and 9.1(1) of the Canadian Payments Act, the directors of the new Board of Directors, other than the President of the Association, shall be appointed under subsection (4) or elected under subsection (5) for the terms of office provided for under those subsections. Appointment of directors (4) At the commencement of the meeting of the members referred to in subsection (1), the Board of Directors shall appoint (a) two directors from among the directors in office who represent the classes described in subsection 9(3) of the Canadian Payments Act, as it read immediately before the coming into force of section 337, to act as directors described in paragraph 8(1)(b) or (c) of the Canadian Payments Act for a term of one year; (b) one director from among the directors in office who represent the classes described in subsection 9(3) of the Canadian Payments Act, as it read immediately before the coming into force of section C. 39 Economic Action 337, to act as a director described in paragraph 8(1)(b) or (c) of the Canadian Payments Act for a term of two years; (c) two directors from among the directors in office who were appointed by the Minister under subsection 9(1.1) of the Canadian Payments Act, as it read immediately before the coming into force of section 337, to act as directors described in paragraph 8(1)(d) of the Canadian Payments Act for a term of one year; (d) one director from among the directors in office who were appointed by the Minister under subsection 9(1.1) of the Canadian Payments Act, as it read immediately before the coming into force of section 337, to act as a director described in paragraph 8(1)(d) of the Canadian Payments Act for a term of two years; and (e) one director from among those described in paragraph 8(1)(d) of the Canadian Payments Act for a term of three years. Election of directors (5) Immediately after seven directors have been appointed under subsection (4), the members shall elect (a) one director from among those described in paragraph 8(1)(b) or (c) of the Canadian Payments Act, for a term of two years; (b) one director from among those described in paragraph 8(1)(b) or (c) of the Canadian Payments Act, for a term of three years; (c) one director from among those described in paragraph 8(1)(d) of the Canadian Payments Act, for a term of two years; and (d) two directors from among those described in paragraph 8(1)(d) of the Canadian Payments Act, for a term of three years. 2013-2014 Loi n° 2 sur le plan d’act List of qualified candidates (6) For the purposes of the election of directors under paragraph (5)(a) or (b), the Board shall endeavour to identify candidates that are broadly representative of the diversity of the membership of the Association and, at least 15 days before the meeting of the members referred to in subsection (1), the Board shall provide to members a list of qualified candidates. Chairperson (7) Despite subsection 15(1) of the Canadian Payments Act, as enacted by section 339 of this Act, the directors appointed under subsection (4) or elected under subsection (5) shall elect a Chairperson of the Board from among those who were appointed under paragraph (4)(d) or (e) or elected under (5)(c) or (d). Deeming (8) For the purposes of the Canadian Payments Act, the directors appointed under subsection (4) or elected under subsection (5) are deemed to be directors who have been elected under subsection 8(2) of that Act. For greater certainty, they are eligible to be elected for only one further term. Coming into Force Order in council 359. The provisions of this Division, except section 358, come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 27 1996, c. 6, sch. PAYMENT CLEARING AND SETTLEMENT ACT Amendments to the Act 360. (1) The definition “systemic risk” in section 2 of the Payment Clearing and Settlement Act is replaced by the following: “systemic risk” « risque systémique » “systemic risk” means the risk that the inability of a participant to meet its obligations in a clearing and settlement system as they become due, or a disruption to or a failure of a clearing and settlement system, could, by transmitting financial problems through the system, cause C. 39 Economic Action (a) other participants in the clearing and settlement system to be unable to meet their obligations as they become due, (b) financial institutions in other parts of the Canadian financial system to be unable to meet their obligations as they become due, (c) the clearing and settlement system’s clearing house or the clearing house of another clearing and settlement system within the Canadian financial system to be unable to meet its obligations as they become due, or (d) an adverse effect on the stability or integrity of the Canadian financial system. (2) Section 2 of the Act is amended by adding the following in alphabetical order: “payments system risk” « risque pour le système de paiement » “payments system risk” means the risk that a disruption to or a failure of a clearing and settlement system could cause a significant adverse effect on economic activity in Canada by (a) impairing the ability of individuals, businesses or government entities to make payments, or (b) producing a general loss of confidence in the overall Canadian payments system, which includes payment instruments, infrastructure, organizations, market arrangements and legal frameworks that allow for the transfer of monetary value. 361. Section 3 of the Act is replaced by the following: Application 3. This Part applies in respect of clearing and settlement systems designated under subsection 4(1). 2007, c. 6, s. 441 362. Subsections 4(1) and (2) of the Act are replaced by the following: Designation by Governor 4. (1) If the Governor of the Bank is of the opinion that a clearing and settlement system could be operated in a manner that poses a systemic risk or payments system risk and the Minister is of the opinion that it is in the public 2013-2014 Loi n° 2 sur le plan d’act interest to do so, the Governor may designate the clearing and settlement system as a clearing and settlement system that is subject to this Part. Revocation (2) If the Governor of the Bank is of the opinion that the designated clearing and settlement system could no longer be operated in a manner that poses a systemic risk or payments system risk and the Minister is of the opinion that it is in the public interest to do so, the Governor may revoke the designation. 363. Section 5 of the Act and the heading before it are replaced by the following: INFORMATION Information to be provided to Bank 5. A clearing house shall, in respect of the designated clearing and settlement system, provide the Bank with any information that the Bank may request in writing, at any time and in any form and manner that is specified by the Bank. 364. Section 6 of the Act is replaced by the following: Directive to clearing house 6. (1) The Governor of the Bank may issue a directive in writing to a clearing house of a designated clearing and settlement system that requires the clearing house, within any period that may be specified in the directive, to take — and to have the participants take — any corrective measures that the Governor considers necessary, if the Governor is of the opinion that systemic risk or payments system risk is being or is likely to be inadequately controlled because of (a) the operation of the clearing and settlement system; or (b) any actual or anticipated acts or omissions of the clearing house or of a participant. Directive to participants (2) The Governor of the Bank may issue a directive in writing to a participant that requires the participant, within any period that may be specified in the directive, to take any corrective measures that the Governor considers necessary if the Governor has formed an opinion referred C. 39 Economic Action to in subsection (1) that systemic risk or payments system risk is being inadequately controlled and (a) the clearing house fails to comply with a directive that has been issued to it under subsection (1); (b) the designated clearing and settlement system does not have a clearing house located in Canada; or (c) in the opinion of the Governor, (i) the risk is being inadequately controlled because of an act or omission by a participant, and (ii) the act or omission is not subject to the by-laws, agreements, rules, procedures, guides or other documentation governing the designated clearing and settlement system. Clarification (3) For greater certainty, a directive issued under this section must not be made in respect of (a) the capital adequacy of a participant; (b) the management of a participant’s investments; (c) a participant’s corporate governance; (d) a participant’s relations with customers who are not themselves participants in the designated clearing and settlement system; (e) a participant’s ownership structure; or (f) any other matter that is not directly related to a participant’s participation in the designated clearing and settlement system. Directive may apply to statutory system (4) Subject to the approval of the Minister, a directive, if it so provides, applies to a designated clearing and settlement system that is established under a statute. 365. The heading before section 9 of the Act is replaced by the following: NOTICE OF CHANGES 366. Subsection 9(3) of the Act is repealed. 2013-2014 Loi n° 2 sur le plan d’act 367. Section 11 of the Act and the heading before it are repealed. 368. Section 12 of the Act is replaced by the following: Other powers 12. The Bank may do all or any of the following: (a) be a participant in a clearing and settlement system and participate in its losssharing mechanism; (b) act as a custodian of financial assets or act as a settlement agent, or both, for a clearing house; (c) despite section 23 of the Bank of Canada Act, accept and pay interest on deposits from a clearing house, participant or central counter-party. Bank may impose fees 12.1 (1) The Bank may annually impose a fee on a clearing house for the reasonable costs to the Bank of the administration of this Act for that year in respect of the clearing house’s designated clearing and settlement system. Recovery of fees (2) A fee imposed under subsection (1) constitutes a debt due to the Bank and may be recovered as such in any court of competent jurisdiction. 369. The Act is amended by adding the following after section 13.1: AGREEMENTS Clearing house or participant 13.2 The Bank may enter into an agreement with a clearing house or a participant, or both, in respect of (a) netting arrangements; (b) risk-sharing and risk-control mechanisms; (c) certainty of settlement and finality of payment; (d) the nature of financial arrangements among participants; (e) the operational systems and financial soundness of the clearing house; and C. 39 Economic Action (f) any other matters pertaining to systemic risk or payments system risk. Cooperation 13.3 The Bank may enter into an agreement or arrangement with any government authority or regulatory body for the purpose of consulting, sharing information and coordinating their actions with respect to clearing and settlement systems. 370. (1) The portion of subsection 14(3) of the Act before paragraph (a) is replaced by the following: Risk information (3) Every clearing house shall provide the Bank with any information and documents that the Bank may require to enable the Bank to determine whether the clearing and settlement system poses a systemic risk or payments system risk, including (2) Paragraph 14(3)(d) of the Act is replaced by the following: (d) copies of its reports, statements or other documents that are required to be filed with any government authority or regulatory body; and 2012, c. 5. s. 214 371. Section 15 of the Act is replaced by the following: Compliance orders 15. (1) The Bank or the Governor of the Bank may apply to a superior court for an order (a) directing a clearing house or participant to comply with this Act, a directive issued under this Act or an agreement that it has entered into under section 13.2, if the clearing house or participant has failed to comply with this Act, the directive or the agreement, as the case may be; (b) directing a person to comply with a request made under subsection 14(1), if the person has failed to comply with the request; or 2013-2014 Loi n° 2 sur le plan d’act (c) directing a person to comply with a prohibition or to respect a condition imposed under this Act, if the person has failed to comply with the prohibition or to respect the condition. Powers of the court (2) The court may make any order referred to in subsection (1) and may also make any further order that it considers appropriate. 372. (1) Subsection 18(1) of the English version of the Act is replaced by the following: Information confidential 18. (1) Information obtained under this Act is confidential and shall be treated accordingly. 2012, c. 5. s. 215(1) (2) Subsection 18(2) of the Act is replaced by the following: Disclosure permitted (2) Nothing in subsection (1) prevents the Bank from disclosing any information, if the Bank is satisfied that the information will be treated as confidential by the authority, body or person to which it is disclosed, (a) to any government authority or regulatory body charged with the regulation of (i) financial institutions, as defined in section 2 of the Trust and Loan Companies Act, for purposes related to that regulation, or (ii) entities that provide clearing or settlement services in connection with securities transactions or eligible financial contracts, for purposes related to that regulation; and (b) to the Deputy Minister of Finance or any officer of the Department of Finance authorized in writing by the Deputy Minister of Finance or to the Chairperson of the Canada Deposit Insurance Corporation or any officer of that Corporation authorized in writing by the Chairperson. 2012, c. 5, s. 215(2) (3) Subsection 18(3) of the Act is replaced by the following: Disclosure permitted (3) Nothing in subsection (1) prevents the Bank from disclosing any information regarding a clearing and settlement system that the Bank has designated under subsection 4(1) to any government authority or regulatory body charged with the regulation of systems or C. 39 Economic Action arrangements for the clearing or settlement of payment obligations or payment messages, for purposes related to that regulation, if the Bank is satisfied that the information will be treated as confidential by the authority or body to which it is disclosed. Disclosure outside Canada (4) Before the Bank discloses information to a government authority or regulatory body outside Canada, the Bank shall enter into an arrangement or agreement with the authority or body regarding the terms of the disclosure. 1999, c. 28, s. 135 373. (1) Subsections 22.1(1) and (2) of the Act are replaced by the following: Foreign participation 22.1 (1) An authorized foreign bank or foreign institution that is or wishes to be a participant in a designated clearing and settlement system shall provide the Governor of the Bank with any information regarding the application of foreign laws to the authorized foreign bank or foreign institution that the Governor considers necessary. Prohibition or conditions (2) The Governor may prohibit the authorized foreign bank or foreign institution from being a participant in the designated clearing and settlement system or may require it to comply with any conditions with respect to its participation that the Governor considers necessary if the Governor is of the opinion, on the basis of the information provided under subsection (1) or of any other information that the Governor considers relevant, that its participation poses, or is likely to pose, a systemic risk or a payments system risk or poses, or is likely to pose, an unacceptable risk to the Bank in guaranteeing settlement of the authorized foreign bank’s or foreign institution’s obligations. 1999, c. 28, s. 135 (2) The definition “designated clearing and settlement system” in subsection 22.1(4) of the Act is repealed. (3) Subsection 22.1(4) of the Act is amended by adding the following in alphabetical order: 2013-2014 “foreign institution” « institution étrangère » Loi n° 2 sur le plan d’act “foreign institution” means a foreign institution within the meaning of section 2 of the Bank Act. Consequential Amendments R.S., B-2 Bank of Canada Act 2001, c. 9, s. 190(1) 374. Paragraph 10(2)(b) of the French version of the Bank of Canada Act is replaced by the following: b) une chambre de compensation d’un système de compensation et de règlement assujetti à la partie I de la Loi sur la compensation et le règlement des paiements au titre du paragraphe 4(1) de cette loi; 1991, c. 46 Bank Act 1999, c. 28, s. 35(1) 375. Section 542 of the Bank Act is replaced by the following: Payment clearing and settlement 542. Subject to section 22.1 of the Payment Clearing and Settlement Act, an authorized foreign bank may be a participant in a clearing and settlement system designated under subsection 4(1) of that Act. DIVISION 28 EXTRACTIVE SECTOR TRANSPARENCY MEASURES ACT Enactment of Act Enactment 376. The Extractive Sector Transparency Measures Act is enacted as follows: An Act to implement Canada’s international commitments to participate in the fight against corruption through the imposition of measures applicable to the extractive sector SHORT TITLE Short title 1. This Act may be cited as the Extractive Sector Transparency Measures Act. C. 39 Economic Action INTERPRETATION AND GENERAL PROVISIONS Definitions 2. The following definitions apply in this Act. “category of payment” « catégorie de paiement » “category of payment” means a category of payment set out in any one of paragraphs (a) to (h) of the definition “payment”. “commercial development of oil, gas or minerals” « exploitation commerciale de pétrole, de gaz ou de minéraux » “commercial development of oil, gas or minerals” means (a) the exploration or extraction of oil, gas or minerals; (b) the acquisition or holding of a permit, licence, lease or any other authorization to carry out any of the activities referred to in paragraph (a); or (c) any other prescribed activities in relation to oil, gas or minerals. “entity” « entité » “entity” means a corporation or a trust, partnership or other unincorporated organization (a) that is engaged in the commercial development of oil, gas or minerals in Canada or elsewhere; or (b) that controls a corporation or a trust, partnership or other unincorporated organization that is engaged in the commercial development of oil, gas or minerals in Canada or elsewhere. “gas” « gaz » “minerals” « minéraux » “Minister” « ministre » “oil” « pétrole » “payee” « bénéficiaire » “gas” means natural gas and includes all substances, other than oil, that are produced in association with natural gas. “minerals” means all naturally occurring metallic and non-metallic minerals, including coal, salt, quarry and pit material, and all rare and precious minerals and metals. “Minister” means the member of the Queen’s Privy Council for Canada designated under section 5. “oil” means crude petroleum, bitumen and oil shale. “payee” means (a) any government in Canada or in a foreign state; 2013-2014 Loi n° 2 sur le plan d’act (b) a body that is established by two or more governments; (c) any trust, board, commission, corporation or body or authority that is established to exercise or perform, or that exercises or performs, a power, duty or function of government for a government referred to in paragraph (a) or a body referred to in paragraph (b); or (d) any other prescribed payee. “payment” « paiement » “payment” means a payment — whether monetary or in kind — that is made to a payee in relation to the commercial development of oil, gas or minerals and that falls within any of the following categories of payment: (a) taxes, other than consumption taxes and personal income taxes; (b) royalties; (c) fees, including rental fees, entry fees and regulatory charges as well as fees or other consideration for licences, permits or concessions; (d) production entitlements; (e) bonuses, including signature, discovery and production bonuses; (f) dividends other than dividends paid as ordinary shareholders; (g) infrastructure improvement payments; or (h) any other prescribed category of payment. Rules relating to payments 3. For the purposes of this Act, (a) a payment that is made to an employee or public office holder of a payee is deemed to have been made to the payee; (b) a payment that is due to a payee and that is received by a body that is not a payee for the payee is deemed to have been made to the payee; C. 39 Economic Action (c) a payment that is made by an entity, other than an entity referred to in subsection 8(1), that is controlled by another entity is deemed to have been made by the controlling entity; (d) a payment that is made for an entity is deemed to have been made by the entity; and (e) the value of a payment in kind is the cost to the entity — or, if the cost cannot be determined, the fair market value — of the goods or services that it provided. Control 4. (1) Subject to the regulations, an entity is controlled by another entity if it is controlled by the other entity, directly or indirectly, in any manner. Deemed control (2) An entity that controls another entity is deemed to control any entity that is controlled, or deemed to be controlled, by the other entity. DESIGNATION Designation of Minister 5. The Governor in Council may, by order, designate a member of the Queen’s Privy Council for Canada as the Minister for the purpose of this Act. PURPOSE OF ACT Purpose 6. The purpose of this Act is to implement Canada’s international commitments to participate in the fight against corruption through the implementation of measures applicable to the extractive sector, including measures that enhance transparency and measures that impose reporting obligations with respect to payments made by entities. Those measures are designed to deter and detect corruption including any forms of corruption under any of sections 119 to 121 and 341 of the Criminal Code and sections 3 and 4 of the Corruption of Foreign Public Officials Act. HER MAJESTY Binding on her Majesty 7. This Act is binding on Her Majesty in right of Canada or a province. 2013-2014 Loi n° 2 sur le plan d’act APPLICATION Entities 8. (1) Subject to subsection (2), sections 9 to 13 apply to (a) an entity that is listed on a stock exchange in Canada; (b) an entity that has a place of business in Canada, does business in Canada or has assets in Canada and that, based on its consolidated financial statements, meets at least two of the following conditions for at least one of its two most recent financial years: (i) it has at least $20 million in assets, (ii) it has generated at least $40 million in revenue, (iii) it employs an average of at least 250 employees; and (c) any other prescribed entity. Continuation of obligations (2) An entity that ceases to be an entity referred to in subsection (1) before the end of a period referred to in section 12 or 13, as the case may be, continues to be subject to the obligations of that section until the end of the applicable period. OBLIGATIONS REPORTING PAYMENTS Annual report 9. (1) Every entity must, not later than 150 days after the end of each of its financial years, provide the Minister with a report that discloses, in accordance with this section, the payments that it has made during that year. Payments to be disclosed (2) Subject to any regulations made under paragraph 23(1)(d), an entity must disclose any payments within a category of payment that are made to the same payee, if the total amount of all those payments during the financial year is at least (a) the amount prescribed by regulation for the category of payment; or (b) if no amount is prescribed for the category, $100,000. C. 39 Deemed payee (3) For the purpose of subsection (2), a payment that is made to a payee referred to in paragraph (c) of the definition “payee” is deemed to have been made to the government or body for which it is established to exercise or perform, or that for which it exercises or performs, a power, duty or function of government. Attestation (4) The report is to include an attestation made by a director or officer of the entity, or an independent auditor or accountant, that the information in the report is true, accurate and complete. Form and manner (5) The Minister may specify, in writing, the way in which payments are to be organized or broken down in the report — including on a project basis — and the form and manner in which a report is to be provided. The Minister is to make those requirements available to the public in the manner that he or she considers appropriate. Substitution 10. (1) If, in the Minister’s opinion, and taking into account any additional conditions that he or she may impose, the payment reporting requirements of another jurisdiction achieve the purposes of the reporting requirements under this Act, the Minister may determine that the requirements of the other jurisdiction are an acceptable substitute for those set out in section 9. The determination is to be in writing and made available to the public in the manner that the Minister considers appropriate. Provision of substitute report (2) If the Minister has determined that the requirements of a jurisdiction are an acceptable substitute, an entity that is subject to those requirements is deemed to have provided a report in accordance with section 9 if the entity Economic Action (a) provides the report required by the jurisdiction to the jurisdiction’s competent authority; (b) provides a copy of that report to the Minister, in the form and manner that he or she specifies, within any period specified in the jurisdiction’s reporting requirements for providing the report to the competent authority; and 2013-2014 Loi n° 2 sur le plan d’act (c) meets any conditions imposed by the Minister under subsection (1). Wholly owned subsidiary — consolidated report 11. If an entity and any wholly owned subsidiary of the entity are entities referred to in subsection 8(1), the subsidiary is deemed to have provided a report in accordance with section 9 for a financial year if (a) the entity provides the Minister with a report with respect to its payments in accordance with section 9 that also contains information with respect to the payments made by the subsidiary during the subsidiary’s financial year or any part of that year, which information must meet the reporting requirements of section 9; (b) not later than 150 days after the end of its financial year, the subsidiary notifies the Minister in writing that the entity is providing the report; and (c) the subsidiary provides the Minister with a report in accordance with section 9 with respect to payments that it has made during any part of its financial year that is not covered by the report provided by the entity. Accessibility of report 12. (1) An entity must, on providing the Minister with a report in accordance with section 9 — or on being deemed to have done so by the operation of subsection 10(2) or section 11 — make any information required by regulations made under paragraph 23(1)(f) available to the public or, if no such regulation is made, make the report and any information provided to the Minister under paragraph 10(2)(c) available to the public. Manner and period (2) The report and information must be made available to the public (a) in the manner specified by the Minister; and (b) for the period prescribed by regulation or, if no period is prescribed, for a period of five years. RECORD KEEPING Records 13. An entity must keep records of its payments made in a financial year for a prescribed period or, if no period is prescribed, C. 39 Economic Action for a seven-year period that begins on the day on which the entity provides the report in accordance with section 9 for the financial year or is deemed to have done so by the operation of subsection 10(2) or section 11. ADMINISTRATION AND ENFORCEMENT INFORMATION AND INDEPENDENT AUDIT Order — required information 14. (1) For the purpose of verifying compliance with this Act, the Minister may, by order, require an entity to provide to him or her, within the period specified in the order, any information or documents, including (a) a list of projects for the commercial development of oil, gas, or minerals in which the entity has an interest and the nature of that interest; (b) an explanation of how the entity has treated a payment for the purpose of preparing a report referred to in subsection 9(1) or meeting the requirements set out in paragraphs 10(2)(a) to (c); (c) a statement of any policies that the entity has implemented for the purpose of meeting its obligations under this Act; and (d) the results of an audit of its report or of the records of payments for the financial year to which the report relates. Audit (2) The audit is to be carried out in accordance with the generally accepted auditing standards specified in the order by an independent auditor who meets the requirements specified in it. Non-application of Statutory Instruments Act (3) The Statutory Instruments Act does not apply to an order referred to in subsection (1). DESIGNATION Designation 15. The Minister may designate persons or classes of persons for the purposes of the administration and enforcement of this Act. 2013-2014 Loi n° 2 sur le plan d’act DESIGNATED PERSON’S POWERS Entry into a place 16. (1) A designated person may, for a purpose related to verifying compliance with this Act, enter any place in which the person has reasonable grounds to believe there is anything to which this Act applies or any document relating to the administration of this Act. Powers on entry (2) The designated person may, for the purpose referred to in subsection (1), (a) examine anything in the place including any document; (b) use any means of communication in the place or cause it to be used; (c) use any computer system in the place, or cause it to be used, to examine data contained in or available to it, or reproduce the data, or cause it to be reproduced, in the form of a printout or other intelligible output and remove any printout or output for examination or copying; (d) prepare a document, or cause one to be prepared, based on the data; (e) use any copying equipment in the place, or cause it to be used; (f) take photographs or make recordings or sketches of anything in the place; (g) direct any person to put any equipment in the place into operation or to cease operating it; (h) prohibit or limit access to all or part of the place or to anything in the place; and (i) remove anything from the place for the purpose of examination. Persons accompanying designated person (3) The designated person may be accompanied by any person that they believe is necessary to help them exercise their powers or perform their duties or functions under this section. C. 39 Assistance (4) The owner or person in charge of the place and every person in the place must give all assistance that is reasonably required to enable the designated person to exercise their powers or perform their duties or functions under this section and is to provide any documents or information, and access to any data, that is reasonably required for that purpose. Warrant to enter dwelling-house 17. (1) If the place referred to in subsection 16(1) is a dwelling-house, the designated person may enter it without the occupant’s consent only under the authority of a warrant issued under subsection (2). Authority to issue warrant (2) On ex parte application, a justice of the peace may issue a warrant authorizing the designated person to enter a dwelling-house, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that Economic Action (a) the dwelling-house is a place referred to in subsection 16(1); (b) entry to the dwelling-house is necessary for a purpose related to verifying compliance with this Act; and (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused by, or that consent to entry cannot be obtained from, the occupant. Obstruction 18. A person must not obstruct or hinder a person who is exercising powers or performing duties or functions under this Act. ORDER — CORRECTIVE MEASURES Minister’s power 19. (1) If, on the basis of information obtained under section 14 or 16, the Minister is of the opinion that an entity is not in compliance with section 9 or 12, the Minister may, by order, require the entity to take measures that he or she considers to be necessary to ensure compliance with those provisions. Non-application of Statutory Instruments Act (2) The Statutory Instruments Act does not apply to an order referred to in subsection (1). 2013-2014 Loi n° 2 sur le plan d’act MINISTER’S POWERS Agreement with another jurisdiction 20. The Minister may enter into an agreement or arrangement with the government of another jurisdiction relating to the administration or enforcement of this Act or that jurisdiction’s reporting requirements. Disclosure — powers, duties and functions 21. The Minister may disclose information obtained under this Act for the purpose of exercising powers or performing duties and functions under this Act. Delegation 22. The Minister may delegate to any person or body any power, duty or function conferred on the Minister under this Act except the power to delegate under this section. REGULATIONS Regulations 23. (1) The Governor in Council may make regulations, for carrying the purposes and provisions of this Act into effect, including regulations (a) defining “exploration” and “extraction”; (b) respecting the circumstances in which any of the provisions of this Act do not apply to entities, payments or payees; (c) prescribing the circumstances in which an entity is controlled by another entity; (d) for the purposes of subsection 9(2), respecting the payments that are to be disclosed under subsection 9(1); (e) prescribing the rate of exchange for the conversion of payments into Canadian dollars; (f) respecting the information that must be made available to the public under section 12; (g) respecting the records to be kept for the purposes of section 13 and the manner in which they are to be kept; (h) prescribing anything that may, by this Act, be prescribed; and (i) prescribing the way in which anything that may be prescribed is to be determined. C. 39 Incorporation by reference (2) Regulations made under this section may, in whole or in part, incorporate by reference, as it is amended from time to time or as it exists on a particular date, Economic Action (a) a document produced by a person or body other than the Minister; or (b) a technical or explanatory document produced by the Minister, including specifications, classifications, illustrations, graphs, test methods, procedures, operational standards and performance standards. Accessibility (3) The Minister is to ensure that any document that is incorporated by reference in the regulations is accessible. Not liable to be found guilty (4) A person is not liable to be found guilty of an offence for any contravention in respect of which a document that is incorporated by reference in the regulations is relevant unless, at the time of the alleged contravention, the document was accessible as required by subsection (3) or it was otherwise accessible to the person. Registration or publication not required (5) For greater certainty, a document that is incorporated by reference in a regulation is not required to be transmitted for registration or published in the Canada Gazette under the Statutory Instruments Act by reason only that it is incorporated by reference. OFFENCES AND PUNISHMENT Offence 24. (1) Every person or entity that fails to comply with section 9, 12 or 13, an order made under section 14, subsection 16(4) or an order made under section 19, or that contravenes section 18 or the regulations, is guilty of an offence punishable on summary conviction and liable to a fine of not more than $250,000. False or misleading statement or information (2) Every person or entity that knowingly makes any false or misleading statement or knowingly provides false or misleading information — including with respect to the category 2013-2014 Loi n° 2 sur le plan d’act of payment in respect of which a payment was made — to the Minister or a person designated under section 15 is guilty of an offence punishable on summary conviction and liable to a fine of not more than $250,000. Avoidance (3) Every entity is guilty of an offence punishable on summary conviction and liable to a fine of not more than $250,000 if it structures any payments — or any other financial obligations or gifts, whether monetary or in kind, that relate to its commercial development of oil, gas or minerals — with the intention of avoiding the requirement to report those payments, obligations or gifts in accordance with this Act. Continuing offence (4) If an offence under this section is committed or continued on more than one day, it constitutes a separate offence for each day on which the offence is committed or continued. Liability of officers, directors, etc. 25. If a person or an entity commits an offence under this Act, any officer, director or agent or mandatary of the person or entity who directed, authorized, assented to, acquiesced in or participated in its commission is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person or entity has been prosecuted or convicted. Offence by employee or agent or mandatary 26. In a prosecution for an offence under subsection 24(1), (a) it is sufficient proof of the offence to establish that it was committed by an employee or agent or mandatary of the accused, whether or not the employee or agent or mandatary is identified or has been prosecuted for the offence; and (b) no person or entity is to be found guilty of the offence if they establish that they exercised due diligence to prevent its commission. Time limitation 27. Proceedings under this Act may be instituted within, but not after, five years after the time when the subject matter of the proceedings arose. C. 39 Admissibility of evidence 28. (1) In proceedings for an offence under this Act, a document that is purported to have been signed by the Minister or a designated person is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and, in the absence of evidence to the contrary, is proof of the matters asserted in it. Copies and extracts (2) In proceedings for an offence under this Act, a copy of or an extract from any document that is made by the Minister or a designated person that appears to have been certified under the signature of the Minister or that person as a true copy or extract is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and, in the absence of evidence to the contrary, has the same probative force as the original would have if it were proved in the ordinary way. Presumed date of issue (3) A document referred to in this section is, in the absence of evidence to the contrary, presumed to have been issued on the date that it bears. Notice (4) No document referred to in this section is to be received in evidence unless the party intending to produce it has provided reasonable notice of that intention to the party against whom it is intended to be produced together with a copy of the document. Economic Action TRANSITIONAL PROVISIONS Aboriginal government in Canada 29. The provisions of this Act do not apply to any payment made by an entity to the following payees during the two-year period that begins on the day on which section 2 comes into force: (a) an Aboriginal government in Canada; (b) a body established by two or more Aboriginal governments in Canada; and (c) any trust, board, commission, corporation or body or authority that is established to exercise or perform, or that exercises or performs, a power, duty or function of government for a government referred to in paragraph (a) or a body referred to in paragraph (b). 2013-2014 Past and current financial years Loi n° 2 sur le plan d’act 30. No entity is required to comply with section 9, 12 or 13 with respect to the financial year in progress on the day on which section 9 comes into force and for any previous financial year. Coming into Force Order in council 377. The provisions of the Extractive Sector Transparency Measures Act, as enacted by section 376, come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 29 2010, c. 12 JOBS AND ECONOMIC GROWTH ACT Amendments to the Act 378. (1) Section 2147 of the Jobs and Economic Growth Act and the heading before it are replaced by the following: CANADIAN NUCLEAR LABORATORIES LTD. Agent of Her Majesty 2147. Canadian Nuclear Laboratories Ltd., a corporation incorporated under the Canada Business Corporations Act on May 30, 2014, is an agent of Her Majesty in right of Canada. (2) Section 2147 of the Act is replaced by the following: Not an agent 2147. Canadian Nuclear Laboratories Ltd., a corporation incorporated under the Canada Business Corporations Act on May 30, 2014, is not an agent of Her Majesty in right of Canada. 379. Section 2148 of the Act and the heading before it are replaced by the following: Deeming on sale or disposition 2148. (1) A sale or other disposition by AECL of the securities of Canadian Nuclear Laboratories Ltd. under paragraph 2141(1)(j) is deemed to be a transfer or divestiture of the administration of a service to which subsection 40.1(1) of the Public Service Superannuation Act applies. On the day on which the sale or disposition occurs, C. 39 Economic Action (a) every employee of Canadian Nuclear Laboratories Ltd. is deemed to be a contributor to whom that subsection 40.1(1) applies; and (b) Canadian Nuclear Laboratories Ltd. is deemed to be the person, referred to in that subsection 40.1(1), to whom the service is transferred or divested who becomes the employer of the employees. Transitional period (2) Canadian Nuclear Laboratories Ltd. forms part of the public service for the purposes of the Public Service Superannuation Act, as if the Treasury Board had so directed under paragraph 40.1(2)(a) of that Act, for a period of three years beginning on the day on which the sale or other disposition referred to in subsection (1) takes place. Monthly payments (3) As a condition of remaining part of the public service, Canadian Nuclear Laboratories Ltd. must make monthly payments into the Superannuation Account or the Public Service Pension Fund of the amounts determined in accordance with section 9 of the Public Service Superannuation Regulations. Not required to contribute (4) An individual who becomes, or again becomes, an employee of Canadian Nuclear Laboratories Ltd. after the day on which the sale or other disposition referred to in subsection (1) takes place is not required to contribute under section 5 of the Public Service Superannuation Act during the period referred to in subsection (2). For greater certainty (5) For greater certainty, regulations may be made under paragraph 42.1(1)(u) of the Public Service Superannuation Act with respect to the employees who are deemed to be contributors under paragraph (1)(a). 380. The Act is amended by adding the following after section 2148: 2013-2014 R.S., c. P-36 SOR/2014-188, s. 1 Loi n° 2 sur le plan d’act Public Service Superannuation Act 2148.1 Part I of Schedule I to the Public Service Superannuation Act is amended by striking out the following: Canadian Nuclear Laboratories Ltd. Laboratoires Nucléaires Canadiens Ltée Coming into Force May 30, 2014 381. (1) Subsection 378(1) is deemed to have come into force on May 30, 2014. Coming into force (2) Subsection 378(2) and section 380 come into force on the day on which Atomic Energy of Canada Limited sells or otherwise disposes, under paragraph 2141(1)(j) of the Jobs and Economic Growth Act, of the securities of Canadian Nuclear Laboratories Ltd., a corporation incorporated under the Canada Business Corporations Act on May 30, 2014. The Minister must publish notice of that day in the Canada Gazette as soon as feasible after that day. DIVISION 30 PUBLIC SERVICE LABOUR RELATIONS 2013, c. 40 Economic Action Plan 2013 Act, No. 2 382. Subsection 333(1) of the Economic Action Plan 2013 Act, No. 2 is repealed. 383. (1) Section 351 of the Act is amended by replacing the paragraph 77(1)(a) that it enacts with the following: (a) an abuse of authority by the Commission or the deputy head in the exercise of its or his or her authority under subsection 30(2); (2) Section 351 of the Act is amended by replacing the subsection 78(1) that it enacts with the following: Grounds of complaint — person not meeting qualifications 78. (1) When, in the case of an advertised internal appointment process, the Commission has made or proposed an appointment, a person who is an unsuccessful candidate in the area of selection determined under section 34 and who C. 39 Economic Action has been determined by the Commission not to meet the essential qualifications for the work to be performed as established by the deputy head under paragraph 30(2)(a) or the qualifications considered by the deputy head under subparagraph 30(2)(b)(i) to be an asset for that work may, in the manner and within the period provided by the regulations, make a complaint to the Tribunal that (a) the deputy head has abused his or her authority under paragraph 30(2)(a) in establishing the essential qualifications for the work to be performed; (b) the deputy head has abused his or her authority under subparagraph 30(2)(b)(i) in determining the qualifications that are considered to be an asset for that work; (c) the Commission has abused its authority under subsection 30(2) in making that determination in relation to the essential qualifications for the work to be performed or the qualifications considered to be an asset for that work; or (d) the Commission has failed to assess the complainant in the official language of the complainant’s choice as required by subsection 37(1). 384. Section 354 of the Act is replaced by the following: 354. Paragraphs 83(a) and (b) of the Act are replaced by the following: (a) the person who made the complaint under section 77 or 78, (b) the person who was the subject of the appointment or proposed appointment referred to in subsection 77(1) or 78(1), or 385. Subsection 469(6) of the Act is replaced by the following: (6) If section 376 of this Act comes into force before section 404 of the other Act, then that section 404 is replaced by the following: 2013-2014 Loi n° 2 sur le plan d’act 404. Paragraph 226(2)(a) of the Act is replaced by the following: (a) interpret and apply the Canadian Human Rights Act and any other Act of Parliament relating to employment matters, other than the provisions of the Canadian Human Rights Act that are related to the right to equal pay for work of equal value and the Public Sector Equitable Compensation Act, whether or not there is a conflict between the Act being interpreted and applied and the collective agreement, if any; Coming into Force December 12, 2013 386. Section 385 is deemed to have come into force on December 12, 2013. DIVISION 31 ROYAL CANADIAN MOUNTED POLICE PENSIONS Transfer of Pension of Certain Employees Definitions “deemed employee” « employé réputé » 387. The following definitions apply in sections 388 to 400. “deemed employee” means a person who is deemed under subsection 86(1) of the Enhancing Royal Canadian Mounted Police Accountability Act to be a person appointed under the Public Service Employment Act. “published date” « date publiée » “published date” means the date that is published in the Canada Gazette by the Treasury Board under subsection 86(1) of the Enhancing Royal Canadian Mounted Police Accountability Act. Group 1 contributor 388. For the purposes of the Public Service Superannuation Act, commencing on the published date, a deemed employee is deemed to be a Group 1 contributor as described in subsection 12(0.1) of that Act if the deemed employee (a) is required to contribute under section 5 of that Act on the published date and continues to be required to contribute under that section without interruption from that date; C. 39 Economic Action (b) continues to be employed in the public service, as defined in subsection 3(1) of that Act, without interruption from the published date, is not required to contribute under section 5 of that Act on that date, by reason of paragraph 5(1)(f) or subsection 5.1(1) of that Act, and is required to contribute under section 5 of that Act after that date; (c) is required to contribute under section 5 of that Act on the published date, ceases to be required to contribute after that date, is again required to contribute under that section and continues to be employed in the public service, without interruption, from the cessation; or (d) is, on the day before the day on which he or she ceases to be employed in the public service, a deemed employee described in any of paragraphs (a) to (c), unless (i) the deemed employee has received a return of contributions under subsection 12(3) of that Act, (ii) a payment of a transfer value to the deemed employee has been effected in accordance with subsection 13.01(2) of that Act, or (iii) a payment has been made to an eligible employer in respect of the deemed employee in accordance with subsection 40.2(3) of that Act. Period of pensionable service 389. The period of pensionable service under the Royal Canadian Mounted Police Superannuation Act to the credit of a deemed employee on the published date is, on that date, deemed to be a period of pensionable service under the Public Service Superannuation Act. Unpaid instalments 390. (1) If a deemed employee has undertaken under the Royal Canadian Mounted Police Superannuation Act to pay for a part of the period of pensionable service referred to in section 389 in instalments and has not paid all the instalments before the published date, the unpaid instalments must be paid 2013-2014 Loi n° 2 sur le plan d’act into the Public Service Pension Fund established under subsection 44.2(1) of the Public Service Superannuation Act, in accordance with the terms that applied to those payments immediately before the published date. Instalments — cessation of employment or death (2) If the deemed employee ceases to be employed in the public service or dies before all the instalments have been paid, the unpaid instalments may be reserved, in accordance with the Public Service Superannuation Act, from any amount payable to or in respect of the deemed employee by Her Majesty in right of Canada, including any annuity or other benefit payable to or in respect of the deemed employee under that Act. No annuity or benefit 391. Despite subsection 4(1) of the Royal Canadian Mounted Police Superannuation Act, no annuity or other benefit specified in Part I or III of that Act is payable to or in respect of a deemed employee in respect of the period of pensionable service referred to in section 389. Salary 392. For the purposes of the Public Service Superannuation Act, a deemed employee is deemed to have received as salary, during the period of pensionable service referred to in section 389, the pay, as defined in subsection 3(1) of the Royal Canadian Mounted Police Superannuation Act as it read immediately before the day on which this section comes into force, applicable to the deemed employee as determined under the Royal Canadian Mounted Police Superannuation Act. Period of employment 393. For the purposes of clause 13(1)(c)(ii)(C), subsections 13(4) and 51(1) and (2) and section 53 of the Public Service Superannuation Act, any period of service of a deemed employee as a member of the Force, as defined in subsection 3(1) of the Royal Canadian Mounted Police Superannuation Act as it read immediately before the day on which this section comes into force, is deemed to be a period during which the deemed employee was employed in the public service. C. 39 Part-time employment 394. For the purposes of the Public Service Superannuation Act, any period of part-time service of a deemed employee as a member of the Force, as defined in subsection 3(1) of the Royal Canadian Mounted Police Superannuation Act as it read immediately before the day on which this section comes into force, is deemed to be a period during which the deemed employee was employed in the public service as a part-time employee. Credit to Superannuation Account 395. There is to be charged to the Royal Canadian Mounted Police Superannuation Account that was continued under subsection 4(2) of the Royal Canadian Mounted Police Superannuation Act and to be credited to the Superannuation Account that was continued under subsection 4(2) of the Public Service Superannuation Act the amount determined by the President of the Treasury Board, based on actuarial advice and after consultation with the Minister of Public Safety and Emergency Preparedness, that is required to provide for benefits payable in respect of any portion of the period of pensionable service referred to in section 389 that was credited to a deemed employee before April 1, 2000. Election under subsection 5.3(1) of Public Service Superannuation Act 396. For the purposes of the Public Service Superannuation Act, any period of service in respect of which a deemed employee made an election under subsection 6.1(1) of the Royal Canadian Mounted Police Superannuation Act is deemed to be a period of service in respect of which the deemed employee made an election under subsection 5.3(1) of the Public Service Superannuation Act. R.S., c. R-11 Economic Action Royal Canadian Mounted Police Superannuation Act 1999, c. 34, s. 178(7); 2003, c. 26, s. 45(3) 397. (1) Subsections 11(7) to (10) of the Royal Canadian Mounted Police Superannuation Act are repealed. 2009, c. 13, s. 5(1) (2) Subsection 11(11) of the Act is replaced by the following: 2013-2014 Loi n° 2 sur le plan d’act Return of contributions (11) Despite anything in this section, except as provided for in subsection (1), (2) or (11.1), a contributor who ceases to be a member of the Force after serving in the Force for a period less than the period prescribed by the regulations for the purposes of this subsection is entitled only to a return of contributions. 2009, c. 13, s. 5(1) (3) The portion of subsection 11(11.1) of the Act before paragraph (a) is replaced by the following: Entitlement to deferred annuity (11.1) A contributor who ceases to be a member of the Force after serving in the Force for a period less than the period prescribed by the regulations for the purposes of subsection (11) is entitled to a deferred annuity if they 1999, c. 34, s. 178(7) (4) Subsection 11(12) of the Act is repealed. 2003, c. 26, s. 62(2) 398. (1) Paragraph 26.1(1)(h.2) of the Act is replaced by the following: (h.2) prescribing periods of service in the Force and periods of pensionable service for the purposes of sections 11, 12.1, 13 and 14, these periods being in no case shorter than two years or longer than, in the case of sections 13 and 14, five years, in the case of paragraphs 11(1)(a), 11(2)(a), 11(3)(a) and 11(5)(a), subsection 11(11) and section 12.1, 10 years, in the case of paragraphs 11(3)(c) and 11(5)(c), 20 years, and in the case of paragraph 11(5)(d), 25 years; 1999, c. 34, s. 194(3) (2) Paragraph 26.1(1)(h.6) of the Act is repealed. 1992, c. 46, s. 80 399. Paragraph (c) of the definition “recipient” in section 35 of the Act is repealed. Transitional Provision Members not holding a rank in the Force 400. The Royal Canadian Mounted Police Superannuation Act, as it read on the day before the day on which this section comes into force, continues to apply to a person referred to in subsection 66(4) of the Canadian Security Intelligence Service Act, as it C. 39 Economic Action read on June 28, 1984, and to a member of the Force, as defined in subsection 3(1) of the Royal Canadian Mounted Police Superannuation Act, not holding a rank in the Force who ceased to be a member of the Force before the published date. Coming into Force Publication date 401. This Division comes into force on the date that is published in the Canada Gazette by the Treasury Board under subsection 86(1) of the Enhancing Royal Canadian Mounted Police Accountability Act. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 38 An Act to amend the Indian Act (publication of by-laws) and to provide for its replacement ASSENTED TO 16th DECEMBER, 2014 BILL C-428 SUMMARY This enactment amends the Indian Act to require band councils to publish their by-laws and repeals certain outdated provisions of the Act. It also requires the Minister of Indian Affairs and Northern Development to report annually to the House of Commons committee responsible for Aboriginal affairs on the work undertaken by his or her department in collaboration with First Nations and other interested parties to develop new legislation to replace the Indian Act. 62-63 ELIZABETH II —————— CHAPTER 38 An Act to amend the Indian Act (publication of by-laws) and to provide for its replacement [Assented to 16th December, 2014] Preamble Whereas the Indian Act is an outdated colonial statute, the application of which results in the people of Canada’s First Nations being subjected to differential treatment; Whereas the Indian Act does not provide an adequate legislative framework for the development of self-sufficient and prosperous First Nations’ communities; Whereas the Government of Canada is committed to the development of new legislation to replace the Indian Act that better reflects the modern relationship between it and the people of Canada’s First Nations; And whereas the Government of Canada is committed to continuing its work in exploring creative options for the development of this new legislation in collaboration with the First Nations that have demonstrated an interest in this work; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Indian Act Amendment and Replacement Act. C. 38 Indian Act Amendme REPORT Report by Minister 2. Within the first 10 sitting days of the House of Commons in every calendar year, the Minister of Indian Affairs and Northern Development must report to the House of Commons committee responsible for Aboriginal affairs on the work undertaken by his or her department in collaboration with First Nations and other interested parties to develop new legislation to replace the Indian Act. R.S., c. I-5 INDIAN ACT 3. Paragraph (b) of the definition “reserve” in subsection 2(1) of the Indian Act is replaced by the following: (b) except in subsection 18(2), sections 20 to 25, 28, 37, 38, 42, 44, 46, 48 to 51 and 58 to 60 and the regulations made under any of those provisions, includes designated lands; 4. Subsection 4(3) of the Act is replaced by the following: Certain sections inapplicable to Indians living off reserves (3) Sections 114 to 117 and, unless the Minister otherwise orders, sections 42 to 52 do not apply to or in respect of any Indian who does not ordinarily reside on a reserve or on lands belonging to Her Majesty in right of Canada or a province. 5. The heading before section 32 and sections 32 and 33 of the Act are repealed. 6. Section 36 of the Act is replaced by the following: Special reserves 36.1 Where lands the legal title to which is not vested in Her Majesty had been set apart for the use and benefit of a band before the coming into force of this section, the effect of section 36 of this Act, as it read immediately before the coming into force of this section, continues in respect of those lands and this Act applies as though the lands were a reserve within the meaning of this Act. 2013-2014 Modification et remplaceme 7. Section 82 of the Act is repealed. 8. Subsection 85.1(3) of the Act is repealed. 9. Section 86 of the Act is replaced by the following: Publication of by-laws 86. (1) The council of a band shall publish a copy of every by-law made by the council under this Act on an Internet site, in the First Nations Gazette or in a newspaper that has general circulation on the reserve of the band, whichever the council considers appropriate in the circumstances. Copies of by-laws (2) The council of a band shall, on request by any person, provide to the person a copy of a by-law made by the council. For greater certainty (3) For greater certainty, publishing a by-law on an Internet site in accordance with subsection (1) does not discharge the council of a band from its obligation under subsection (2) to provide a copy of the by-law to any person who requests one. Coming into force (4) A by-law made by the council of a band under this Act comes into force on the day on which it is first published under subsection (1) or on any later day specified in the by-law. Duration of publication — Internet site (5) A by-law that is published on an Internet site under subsection (1) must remain accessible in that manner for the period during which it is in force. 10. Section 92 of the Act is repealed. 11. Subsection 103(1) of the Act is replaced by the following: Seizure of goods 103. (1) Whenever a peace officer, a superintendent or a person authorized by the Minister believes on reasonable grounds that a by-law made under subsection 81(1) or 85.1(1) has been contravened or an offence against section 90 or 93 has been committed, he may seize all goods and chattels by means of or in relation to which he believes on reasonable grounds the by-law was contravened or the offence was committed. C. 38 Indian Act Amendme 12. Section 104 of the Act is amended by adding the following after subsection (2): Disposition of fines imposed under by-laws (3) If a fine is imposed under a by-law made by the council of a band under this Act, it belongs to the band and subsections (1) and (2) do not apply. 13. Section 105 of the Act is repealed. 14. Subsection 114(1) of the Act is amended by adding “and” at the end of paragraph (c.1), by striking out “and” at the end of paragraph (d) and by repealing paragraph (e). 15. Section 115 of the Act is amended by adding “and” at the end of paragraph (a) and by repealing paragraphs (c) and (d). 16. Subsection 116(2) of the Act is amended by adding “and” at the end of paragraph (a), by striking out “and” at the end of paragraph (b) and by repealing paragraph (c). 17. Sections 117 to 121 of the Act are replaced by the following: When attendance not required 117. An Indian child is not required to attend school if the child (a) is, by reason of sickness or other unavoidable cause that is reported promptly to the principal, unable to attend school; or (b) is under efficient instruction at home or elsewhere. 18. (1) The portion of section 122 of the Act before the definition “child” is replaced by the following: Definitions 122. The following definitions apply in sections 114 to 117. (2) The definition “truant officer” in section 122 of the Act is repealed. 2013-2014 Modification et remplaceme (3) The definition “school” in section 122 of the Act is replaced by the following: “school” « école » “school” includes a day school, technical school and high school. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 10 An Act to amend the Criminal Code (personating peace officer or public officer) ASSENTED TO 19th JUNE, 2014 BILL C-444 SUMMARY This enactment amends the Criminal Code to establish that personating a police officer or a public officer for the purpose of committing another offence must be considered by a court to be an aggravating circumstance for sentencing purposes. 62-63 ELIZABETH II —————— CHAPTER 10 An Act to amend the Criminal Code (personating peace officer or public officer) [Assented to 19th June, 2014] R.S., c. C-46 Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. The Criminal Code is amended by adding the following after section 130: Aggravating circumstance 130.1 If a person is convicted of an offence under section 130, the court imposing the sentence on the person shall consider as an aggravating circumstance the fact that the accused personated a peace officer or a public officer, as the case may be, for the purpose of facilitating the commission of another offence. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 7 An Act restricting the fees charged by promoters of the disability tax credit and making consequential amendments to the Tax Court of Canada Act ASSENTED TO 29th MAY, 2014 BILL C-462 SUMMARY This enactment restricts the amount of fees that can be charged or accepted by persons who, on behalf of a person with a disability, request a determination of disability tax credit eligibility under the Income Tax Act. It establishes a prohibition against charging or accepting more than an established maximum fee and establishes offences and penalties for failure to comply. 62-63 ELIZABETH II —————— CHAPTER 7 An Act restricting the fees charged by promoters of the disability tax credit and making consequential amendments to the Tax Court of Canada Act [Assented to 29th May, 2014] Her Majesty, by and with the advice and consent of the Senate and the House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Disability Tax Credit Promoters Restrictions Act. INTERPRETATION Definitions “claimant” « demandeur » “disability tax credit request” « demande de crédit d’impôt pour personnes handicapées » 2. The following definitions apply in this Act. “claimant” means an individual who is the subject of a disability tax credit request or who has a dependant on behalf of whom a disability tax credit request is made. “disability tax credit request” means a request, made in respect of a claimant, (a) for determination of disability tax credit eligibility under subsection 152(1.01) of the Income Tax Act; (b) in respect of a deduction under subsection 118.3(1) or (2) of the Income Tax Act; or (c) in respect of any deduction or overpayment of tax under the Income Tax Act that is contingent upon the eligibility for a deduction under subsection 118.3(1) or (2) of that Act. 2 “fee” « frais » C. 7 Disability Tax Credit P “fee” means the fair market value of any consideration accepted or charged by a person, directly or indirectly, to prepare a disability tax credit request. “maximum fee” « frais maximaux » “maximum fee” means the maximum fee set by regulations made under section 9. “Minister” « ministre » “Minister” means the Minister of National Revenue. “person” « personne » “person” has the same meaning as in subsection 248(1) of the Income Tax Act. “prescribed” Version anglaise seulement “promoter” « promoteur » “prescribed” means prescribed by regulation. “promoter” means a person who, directly or indirectly, accepts or charges a fee in respect of a disability tax credit request. PROMOTER’S FEE Prohibition 3. (1) It is prohibited for a promoter to accept or charge a fee that exceeds the maximum fee. Penalty for fee exceeding maximum fee (2) Every promoter who contravenes subsection (1) is liable to a penalty in respect of the fee equal to the total of $1,000 and the amount determined by the formula A – (B + C) where A is the fee in respect of a disability tax credit request, B is the maximum fee, and C is the amount of the fee in respect of the disability tax credit request that is repaid to the claimant within 120 days after notification is given to the Minister in accordance with section 4 or any longer period that is acceptable to the Minister. 2013-2014 Restrictions applicables aux promoteurs du Reporting requirement — promoter 4. Every promoter, other than a prescribed exempt promoter, must notify the Minister, in a form and manner authorized by the Minister, of the fee accepted or charged by the promoter in respect of a disability tax credit request if it exceeds the maximum fee. Deceptive information 5. It is prohibited for a promoter to make, participate in, assent to or acquiesce in the making of any false or deceptive entries in a notification required under section 4. OFFENCES Offences 6. Every promoter who fails to notify the Minister under section 4 or who contravenes section 5 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $1,000 and not more than $25,000. Offences 7. Every promoter who contravenes section 3 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than 100% and not more than 200% of the total of all amounts by which the fee exceeds the maximum fee amount in respect of a disability tax credit request. DISCLOSURE OF INFORMATION Information may be disclosed 8. Section 241 of the Income Tax Act does not apply to information or documents that can reasonably be regarded as necessary for the administration or enforcement of this Act and an official or authorized person, as defined for the purposes of that section, may make that information or a copy of any such documents available to any person for a purpose related to the administration or enforcement of this Act. C. 7 Disability Tax Credit P REGULATIONS Regulations 9. The Governor in Council may make regulations for carrying out the purposes and provisions of this Act including, without restricting the generality of the foregoing, regulations (a) setting the maximum fee; (b) exempting certain promoters from the notifying requirements set out in section 4; and (c) prescribing anything that by this Act is to be prescribed. APPLICATION OF INCOME TAX ACT Provisions applicable 10. Sections 152, 158 and 159, subsections 161(1) and (11), sections 162 to 167 and 257, Division J of Part I and Part XV of the Income Tax Act are applicable with respect to the circumstances related to a disability tax credit request, with such modifications as the circumstances require. CONSEQUENTIAL AMENDMENTS R.S., c. T-2 TAX COURT OF CANADA ACT 11. Subsection 12(1) of the Tax Court of Canada Act is replaced by the following: Jurisdiction 12. (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Air Travellers Security Charge Act, the Canada Pension Plan, the Cultural Property Export and Import Act, Part V.1 of the Customs Act, the Disability Tax Credit Promoters Restrictions Act, the Employment Insurance Act, the Excise Act, 2001, Part IX of the Excise Tax Act, the Income Tax Act, the Old Age Security Act, the Petroleum and Gas Revenue Tax Act and the Softwood Lumber Products Export Charge Act, 2006 when references or appeals to the Court are provided for in those Acts. 2013-2014 Restrictions applicables aux promoteurs du COMING INTO FORCE Order in council 12. This Act comes into force on a day to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 6 An Act to amend the Criminal Code and the National Defence Act (mental disorder) ASSENTED TO 11th APRIL, 2014 BILL C-14 SUMMARY This enactment amends the mental disorder regime in the Criminal Code and the National Defence Act to specify that the paramount consideration in the decision-making process is the safety of the public and to create a scheme for finding that certain persons who have been found not criminally responsible on account of mental disorder are high-risk accused. It also enhances the involvement of victims in the regime and makes procedural and technical amendments. 62-63 ELIZABETH II —————— CHAPTER 6 An Act to amend the Criminal Code and the National Defence Act (mental disorder) [Assented to 11th April, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title R.S., c. C-46 1991, c. 43, s. 4 “disposition” « décision » 1. This Act may be cited as the Not Criminally Responsible Reform Act. CRIMINAL CODE 2. (1) The definition “disposition” in subsection 672.1(1) of the Criminal Code is replaced by the following: “disposition” means an order made by a court or Review Board under section 672.54, an order made by a court under section 672.58 or a finding made by a court under subsection 672.64(1); (2) Subsection 672.1(1) of the Act is amended by adding the following in alphabetical order: “high-risk accused” « accusé à haut risque » “high-risk accused” means an accused who is found to be a high-risk accused by a court under subsection 672.64(1); 3. Section 672.11 of the Act is amended by striking out “or” at the end of paragraph (d) and by adding the following after paragraph (d): (d.1) whether a finding that the accused is a high-risk accused should be revoked under subsection 672.84(3); or C. 6 Criminal Code and Nationa 4. Section 672.121 of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) determine whether to refer to the court for review under subsection 672.84(1) a finding that an accused is a high-risk accused. 5. Subsection 672.21(3) of the Act is amended by adding the following after paragraph (b): (c) determining, under section 672.84, whether to refer to the court for review a finding that an accused is a high-risk accused or whether to revoke such a finding; 1991, c. 43, s. 4; 2005, c. 22, par. 42(e)(F) 6. (1) Subsection 672.47(2) of the French version of the Act is replaced by the following: Prolongation (2) Le tribunal, s’il est convaincu qu’il existe des circonstances exceptionnelles le justifiant, peut prolonger le délai préalable à la tenue d’une audience visée au paragraphe (1) jusqu’à un maximum de quatre-vingt-dix jours après le prononcé du verdict. (2) Section 672.47 of the Act is amended by adding the following after subsection (3): Exception — high-risk accused (4) Despite subsections (1) to (3), if the court makes a disposition under subsection 672.64(3), the Review Board shall, not later than 45 days after the day on which the disposition is made, hold a hearing and make a disposition under paragraph 672.54(c), subject to the restrictions set out in that subsection. Extension of time for hearing (5) If the court is satisfied that there are exceptional circumstances that warrant it, the court may extend the time for holding a hearing under subsection (4) to a maximum of 90 days after the day on which the disposition is made. 2013-2014 Code criminel et Défense na 1991, c. 43, s. 4; 2005, c. 22, par. 42(g)(F) 7. (1) Subsection 672.5(1) of the Act is replaced by the following: Procedure at disposition hearing 672.5 (1) A hearing held by a court or Review Board to make or review a disposition in respect of an accused, including a hearing referred to in subsection 672.84(1) or (3), shall be held in accordance with this section. (2) Section 672.5 of the Act is amended by adding the following after subsection (5.1): Notice of discharge and intended place of residence (5.2) If the accused is discharged absolutely under paragraph 672.54(a) or conditionally under paragraph 672.54(b), a notice of the discharge and accused’s intended place of residence shall, at the victim’s request, be given to the victim within the time and in the manner fixed by the rules of the court or Review Board. (3) Section 672.5 of the Act is amended by adding the following after subsection (13.2): Notice to victims — referral of finding to court (13.3) If the Review Board refers to the court for review under subsection 672.84(1) a finding that an accused is a high-risk accused, it shall notify every victim of the offence that they are entitled to file a statement with the court in accordance with subsection (14). 1999, c. 25, s. 11 (4) Subsection 672.5(14) of the French version of the Act is replaced by the following: Déclaration de la victime (14) La victime peut rédiger et déposer auprès du tribunal ou de la commission d’examen une déclaration écrite qui décrit les dommages — corporels ou autres — ou les pertes qui lui ont été causés par la perpétration de l’infraction. 2005, c. 22, s. 16(3) (5) Subsections 672.5(15.2) to (16) of the Act are replaced by the following: Inquiry by court or Review Board (15.2) The court or Review Board shall, as soon as practicable after a verdict of not criminally responsible on account of mental C. 6 Criminal Code and Nationa disorder is rendered in respect of an offence and before making a disposition under section 672.45, 672.47 or 672.64, inquire of the prosecutor or a victim of the offence, or any person representing a victim of the offence, whether the victim has been advised of the opportunity to prepare a statement referred to in subsection (14). Adjournment (15.3) On application of the prosecutor or a victim or of its own motion, the court or Review Board may adjourn the hearing held under section 672.45, 672.47 or 672.64 to permit the victim to prepare a statement referred to in subsection (14) if the court or Review Board is satisfied that the adjournment would not interfere with the proper administration of justice. Definition of “victim” (16) In subsections (5.1), (5.2), (13.2), (13.3), (14) and (15.1) to (15.3), “victim” has the same meaning as in subsection 722(4). 1991, c. 43, s. 4 8. Subsection 672.51(1) of the Act is replaced by the following: Definition of “disposition information” 672.51 (1) In this section, “disposition information” means all or part of an assessment report submitted to the court or Review Board and any other written information before the court or Review Board about the accused that is relevant to making or reviewing a disposition. 2005, c. 22, s. 20 9. The portion of section 672.54 of the Act before paragraph (a) is replaced by the following: Dispositions that may be made 672.54 When a court or Review Board makes a disposition under subsection 672.45(2), section 672.47, subsection 672.64(3) or section 672.83 or 672.84, it shall, taking into account the safety of the public, which is the paramount consideration, the mental condition of the accused, the reintegration of the accused into society and the other needs of the accused, make one of the following dispositions that is necessary and appropriate in the circumstances: 2005, c. 22, s. 21 10. Section 672.541 of the Act is replaced by the following: 2013-2014 Code criminel et Défense na Significant threat to safety of public 672.5401 For the purposes of section 672.54, a significant threat to the safety of the public means a risk of serious physical or psychological harm to members of the public — including any victim of or witness to the offence, or any person under the age of 18 years — resulting from conduct that is criminal in nature but not necessarily violent. Victim impact statement 672.541 If a verdict of not criminally responsible on account of mental disorder has been rendered in respect of an accused, the court or Review Board shall (a) at a hearing held under section 672.45, 672.47, 672.64, 672.81 or 672.82 or subsection 672.84(5), take into consideration any statement filed by a victim in accordance with subsection 672.5(14) in determining the appropriate disposition or conditions under section 672.54, to the extent that the statement is relevant to its consideration of the criteria set out in section 672.54; (b) at a hearing held under section 672.64 or subsection 672.84(3), take into consideration any statement filed by a victim in accordance with subsection 672.5(14), to the extent that the statement is relevant to its consideration of the criteria set out in subsection 672.64(1) or 672.84(3), as the case may be, in deciding whether to find that the accused is a high-risk accused, or to revoke such a finding; and (c) at a hearing held under section 672.81 or 672.82 in respect of a high-risk accused, take into consideration any statement filed by a victim in accordance with subsection 672.5(14) in determining whether to refer to the court for review the finding that the accused is a high-risk accused, to the extent that the statement is relevant to its consideration of the criteria set out in subsection 672.84(1). Additional conditions — safety and security 672.542 When a court or Review Board holds a hearing referred to in section 672.5, the court or Review Board shall consider whether it is desirable, in the interests of the safety and security of any person, particularly a victim of C. 6 Criminal Code and Nationa or witness to the offence or a justice system participant, to include as a condition of the disposition that the accused (a) abstain from communicating, directly or indirectly, with any victim, witness or other person identified in the disposition, or refrain from going to any place specified in the disposition; or (b) comply with any other condition specified in the disposition that the court or Review Board considers necessary to ensure the safety and security of those persons. 1991, c. 43, s. 4 11. (1) Subsection 672.56(1) of the French version of the Act is replaced by the following: Délégation 672.56 (1) La commission d’examen qui rend une décision à l’égard d’un accusé en vertu des alinéas 672.54b) ou c) peut déléguer au responsable de l’hôpital le pouvoir d’assouplir ou de resserrer les privations de liberté de l’accusé à l’intérieur des limites prévues par la décision et sous réserve des modalités de celleci; toute modification qu’ordonne ainsi cette personne est, pour l’application de la présente loi, réputée être une décision de la commission d’examen. (2) Section 672.56 of the Act is amended by adding the following after subsection (1): Exception — high-risk accused (1.1) If the accused is a high-risk accused, any direction is subject to the restrictions set out in subsection 672.64(3). 12. The Act is amended by adding the following after section 672.63: High-Risk Accused Finding 672.64 (1) On application made by the prosecutor before any disposition to discharge an accused absolutely, the court may, at the conclusion of a hearing, find the accused to be a high-risk accused if the accused has been found not criminally responsible on account of mental disorder for a serious personal injury offence, as defined in subsection 672.81(1.3), the accused was 18 years of age or more at the time of the commission of the offence and 2013-2014 Code criminel et Défense na (a) the court is satisfied that there is a substantial likelihood that the accused will use violence that could endanger the life or safety of another person; or (b) the court is of the opinion that the acts that constitute the offence were of such a brutal nature as to indicate a risk of grave physical or psychological harm to another person. Factors to consider (2) In deciding whether to find that the accused is a high-risk accused, the court shall consider all relevant evidence, including (a) the nature and circumstances of the offence; (b) any pattern of repetitive behaviour of which the offence forms a part; (c) the accused’s current mental condition; (d) the past and expected course of the accused’s treatment, including the accused’s willingness to follow treatment; and (e) the opinions of experts who have examined the accused. Detention of high-risk accused (3) If the court finds the accused to be a high-risk accused, the court shall make a disposition under paragraph 672.54(c), but the accused’s detention must not be subject to any condition that would permit the accused to be absent from the hospital unless (a) it is appropriate, in the opinion of the person in charge of the hospital, for the accused to be absent from the hospital for medical reasons or for any purpose that is necessary for the accused’s treatment, if the accused is escorted by a person who is authorized by the person in charge of the hospital; and (b) a structured plan has been prepared to address any risk related to the accused’s absence and, as a result, that absence will not present an undue risk to the public. Appeal (4) A decision not to find an accused to be a high-risk accused is deemed to be a disposition for the purpose of sections 672.72 to 672.78. C. 6 For greater certainty (5) For greater certainty, a finding that an accused is a high-risk accused is a disposition and sections 672.72 to 672.78 apply to it. 1991, c. 43, s. 4 13. Section 672.75 of the Act is replaced by the following: Automatic suspension of certain dispositions 672.75 The filing of a notice of appeal against a disposition made under section 672.58 suspends the application of the disposition pending the determination of the appeal. 1991, c. 43, s. 4 14. Paragraph 672.76(2)(a) of the Act is replaced by the following: Criminal Code and Nationa (a) by order, direct that a disposition made under section 672.58 be carried out pending the determination of the appeal, despite section 672.75; (a.1) by order, direct that a disposition made under paragraph 672.54(a) be suspended pending the determination of the appeal; 2005, c. 22, s. 27(2) 15. Subsections 672.81(1.4) and (1.5) of the Act are replaced by the following: Extension on consent — highrisk accused (1.31) Despite subsections (1) to (1.2), the Review Board may extend the time for holding a hearing in respect of a high-risk accused to a maximum of 36 months after making or reviewing a disposition if the accused is represented by counsel and the accused and the Attorney General consent to the extension. Extension — no likely improvement (1.32) Despite subsections (1) to (1.2), at the conclusion of a hearing under subsection 672.47(4) or this section in respect of a highrisk accused, the Review Board may, after making a disposition, extend the time for holding a subsequent hearing under this section to a maximum of 36 months if the Review Board is satisfied on the basis of any relevant information, including disposition information as defined in subsection 672.51(1) and an assessment report made under an assessment ordered under paragraph 672.121(c), that the accused’s condition is not likely to improve and that detention remains necessary for the period of the extension. 2013-2014 Code criminel et Défense na Notice (1.4) If the Review Board extends the time for holding a hearing under subsection (1.2) or (1.32), it shall provide notice of the extension to the accused, the prosecutor and the person in charge of the hospital where the accused is detained. Appeal (1.5) A decision by the Review Board to extend the time for holding a hearing under subsection (1.2) or (1.32) is deemed to be a disposition for the purpose of sections 672.72 to 672.78. 16. The Act is amended by adding the following after section 672.83: Review of finding — highrisk accused 672.84 (1) If a Review Board holds a hearing under section 672.81 or 672.82 in respect of a high-risk accused, it shall, on the basis of any relevant information, including disposition information as defined in subsection 672.51(1) and an assessment report made under an assessment ordered under paragraph 672.121(c), if it is satisfied that there is not a substantial likelihood that the accused — whether found to be a high-risk accused under paragraph 672.64(1)(a) or (b) — will use violence that could endanger the life or safety of another person, refer the finding for review to the superior court of criminal jurisdiction. Review of conditions (2) If the Review Board is not so satisfied, it shall review the conditions of detention imposed under paragraph 672.54(c), subject to the restrictions set out in subsection 672.64(3). Review of finding by court (3) If the Review Board refers the finding to the superior court of criminal jurisdiction for review, the court shall, at the conclusion of a hearing, revoke the finding if the court is satisfied that there is not a substantial likelihood that the accused will use violence that could endanger the life or safety of another person, in C. 6 Criminal Code and Nationa which case the court or the Review Board shall make a disposition under any of paragraphs 672.54(a) to (c). Hearing and disposition (4) Any disposition referred to in subsection (3) is subject to sections 672.45 to 672.47 as if the revocation is a verdict. Review of conditions (5) If the court does not revoke the finding, it shall immediately send to the Review Board, in original or copied form, a transcript of the hearing, any other document or information related to the hearing, and all exhibits filed with it, if the transcript, document, information or exhibits are in its possession. The Review Board shall, as soon as practicable but not later than 45 days after the day on which the court decides not to revoke the finding, hold a hearing and review the conditions of detention imposed under paragraph 672.54(c), subject to the restrictions set out in subsection 672.64(3). Appeal (6) A decision under subsection (1) about referring the finding to the court for review and a decision under subsection (3) about revoking the finding are deemed to be dispositions for the purpose of sections 672.72 to 672.78. 1991, c. 43, s. 4 17. Subsection 672.88(1) of the Act is replaced by the following: Review Board of receiving province 672.88 (1) The Review Board of the province to which an accused is transferred under section 672.86 has exclusive jurisdiction over the accused, and may exercise the powers and shall perform the duties mentioned in sections 672.5 and 672.81 to 672.84 as if that Review Board had made the disposition in respect of the accused. 1991, c. 43, s. 4 18. Subsection 672.89(1) of the Act is replaced by the following: Other interprovincial transfers 672.89 (1) If an accused who is detained in custody under a disposition made by a Review Board is transferred to another province otherwise than under section 672.86, the Review Board of the province from which the accused is transferred has exclusive jurisdiction over the accused and may continue to exercise the powers and shall continue to perform the duties mentioned in sections 672.5 and 672.81 to 672.84. 2013-2014 Code criminel et Défense na 2005, c. 22, s. 40 19. Form 48 in Part XXVIII of the Act is amended by replacing “pursuant to section 672.54 or 672.58 of the Criminal Code” with “under section 672.54, 672.58 or 672.64 of the Criminal Code or whether the court should, under subsection 672.84(3) of that Act, revoke a finding that the accused is a highrisk accused”. 2005, c. 22, s. 40 20. Form 48.1 in Part XXVIII of the Act is amended by replacing “section 672.54 of the Criminal Code” with “section 672.54 of the Criminal Code or determine whether the Review Board should, under subsection 672.84(1) of that Act, refer to the superior court of criminal jurisdiction for review a finding that the accused is a high-risk accused”. REVIEW Review 20.1 (1) Within five years after sections 2 to 20 come into force, a comprehensive review of the operation of sections 672.1 to 672.89 of the Criminal Code is to be undertaken by a committee of the Senate, of the House of Commons or of both Houses of Parliament that may be designated or established by the Senate, the House of Commons or both Houses of Parliament, as the case may be, for that purpose. Report (2) Within a year, or such further time as authorized by the Senate, the House of Commons or both Houses of Parliament, as the case may be, after the review is undertaken, the Committee referred to in subsection (1) must submit a report on that review to the Senate, the House of Commons or both Houses of Parliament, as the case may be, including a statement of any changes recommended by the Committee. R.S., c. N-5 NATIONAL DEFENCE ACT 21. Section 197 of the National Defence Act is amended by adding the following in alphabetical order: 12 “disposition” « décision » “significant threat to the safety of the public” « risque important pour la sécurité du public » C. 6 Criminal Code and Nationa “disposition” means an order made by a court martial under section 201, 202 or 202.16 or a finding made by a court martial under subsection 202.161(4); “significant threat to the safety of the public” means a risk of serious physical or psychological harm to members of the public — including any victim of or witness to the offence, or any person under the age of 18 years — resulting from conduct that is criminal in nature but not necessarily violent. 1991, c. 43, s. 18 22. The portion of subsection 201(1) of the Act before paragraph (a) is replaced by the following: Disposition 201. (1) When a court martial makes a disposition by virtue of subsection 200(2), it shall, taking into account the safety of the public, which is the paramount consideration, the mental condition of the accused person, the reintegration of the accused person into society and the other needs of the accused person, make one of the following dispositions that is necessary and appropriate in the circumstances: 2005, c. 22, s. 49 23. (1) Subparagraph 202.121(1)(b)(ii) of the French version of the Act is replaced by the following: (ii) d’autre part, il ne présente aucun risque important pour la sécurité du public. 2005, c. 22, s. 49 (2) Paragraph 202.121(4)(b) of the French version of the Act is replaced by the following: b) d’autre part, il ne présente aucun risque important pour la sécurité du public. 2005, c. 22, s. 49 (3) Paragraph 202.121(7)(b) of the French version of the Act is replaced by the following: b) qu’il ne présente aucun risque important pour la sécurité du public; 1991, c. 43, s. 18 24. (1) The portion of subsection 202.16(1) of the Act before paragraph (b) is replaced by the following: Disposition 202.16 (1) When a court martial makes a disposition by virtue of subsection 202.15(1), it shall, taking into account the safety of the 2013-2014 Code criminel et Défense na public, which is the paramount consideration, the mental condition of the accused person, the reintegration of the accused person into society and the other needs of the accused person, make one of the following dispositions that is necessary and appropriate in the circumstances: (a) by order, direct that the accused person be released from custody without conditions if, in the opinion of the court martial, the accused person is not a significant threat to the safety of the public; 1991, c. 43, s. 18 (2) Paragraph 202.16(1)(c) of the French version of the Act is replaced by the following: c) la détention de l’accusé dans un hôpital ou un autre lieu approprié choisi par elle, sous réserve des modalités qu’elle estime indiquées. 25. The Act is amended by adding the following after section 202.16: High-Risk Accused Application to court martial 202.161 (1) If a court martial makes a finding under subsection 202.14(1) that an accused person is not responsible on account of mental disorder and it has not terminated its proceedings in respect of the accused person, the Director of Military Prosecutions may make an application to the court martial for a finding that the accused person is a high-risk accused. Application to Chief Military Judge (2) If the court martial has terminated its proceedings in respect of the accused person, the Director of Military Prosecutions may make the application to the Chief Military Judge. On receipt of the application, the Chief Military Judge shall cause the Court Martial Administrator to convene a Standing Court Martial. Restriction (3) No application shall be made under subsection (1) or (2) if a disposition has been made to release the accused person from custody without conditions or to discharge the accused person absolutely. Finding (4) The court martial referred to in subsection (1) or (2) may, at the conclusion of a hearing, find the accused person to be a highrisk accused if the accused person has been found not responsible on account of mental C. 6 Criminal Code and Nationa disorder for a serious personal injury offence, the accused person was 18 years of age or more at the time of the commission of the offence and (a) the court martial is satisfied that there is a substantial likelihood that the accused person will use violence that could endanger the life or safety of another person; or (b) the court martial is of the opinion that the acts that constitute the offence were of such a brutal nature as to indicate a risk of grave physical or psychological harm to another person. Definition of “serious personal injury offence” (5) For the purposes of subsection (4), “serious personal injury offence” means (a) a serious offence, or an offence referred to in section 77, 86, 87, 92, 95, 113, 120, 124 or 127, involving (i) the use or attempted use of violence against another person, or (ii) conduct endangering or likely to endanger the life or safety of another person or inflicting or likely to inflict severe psychological damage upon another person; or (b) an offence referred to in section 151, 152, 153, 153.1, 155, 160, 170, 171, 172, 271, 272 or 273 of the Criminal Code that is punishable under section 130 or an attempt to commit such an offence. Factors to consider (6) In deciding whether to find that the accused person is a high-risk accused, the court martial shall consider all relevant evidence, including (a) the nature and circumstances of the offence; (b) any pattern of repetitive behaviour of which the offence forms a part; (c) the accused person’s current mental condition; (d) the past and expected course of the accused person’s treatment, including the accused person’s willingness to follow treatment; and 2013-2014 Code criminel et Défense na (e) the opinions of experts who have examined the accused person. Detention of high-risk accused person (7) If the court martial finds the accused person to be a high-risk accused, the court martial shall make a disposition under paragraph 202.16(1)(c), but the accused person’s detention must not be subject to any condition that would permit the accused person to be absent from the hospital or other appropriate place unless (a) it is appropriate, in the opinion of the person in charge of the hospital or other appropriate place, for the accused person to be absent from the hospital or place for medical reasons or for any purpose that is necessary for the accused person’s treatment, if the accused person is escorted by a person who is authorized by the person in charge of the hospital or place; and (b) a structured plan has been prepared to address any risk related to the accused person’s absence and, as a result, that absence will not present an undue risk to the public. Assessment order (8) Subject to regulations, if the court martial has reasonable grounds to believe that evidence of the mental condition of an accused person is necessary for the purpose of determining the appropriate disposition to be made under this section, the court martial may make an order for an assessment of the accused person. Referral to court martial for review 202.162 (1) If a Review Board, in exercising a power under section 202.25, decides to refer to a court martial for review under subsection 672.84(1) of the Criminal Code a finding that an accused person is a high-risk accused, the Review Board shall, immediately after making the decision, cause a copy of it to be sent to the Chief Military Judge. Convening court martial (2) On receipt of a copy of the decision, the Chief Military Judge shall cause the Court Martial Administrator to convene a Standing Court Martial to review the finding. Review of finding by court martial (3) The court martial shall, at the conclusion of a hearing, revoke the finding if the court martial is satisfied that there is not a substantial likelihood that the accused person will use C. 6 Criminal Code and Nationa violence that could endanger the life or safety of another person, in which case sections 202.15 and 202.21 apply as if the court martial has made a finding of not responsible on account of mental disorder. Finding not revoked (4) If the court martial does not revoke the finding, it shall immediately send to the Review Board, in original or copied form, a transcript of the hearing, any other document or information related to the hearing, and all exhibits filed with it, if the transcript, document, information or exhibits are in its possession. Assessment order (5) Subject to regulations, if the court martial has reasonable grounds to believe that evidence of the mental condition of the accused person is necessary for the purpose of determining whether to revoke the finding, the court martial may make an order for an assessment of the accused person. 26. The Act is amended by adding the following after section 202.2: Procedure at disposition hearing 202.201 (1) A hearing by a court martial to make or review a disposition in respect of an accused person shall be held in accordance with this section and the regulations. Hearing to be informal (2) The hearing may be conducted in as informal a manner as is appropriate in the circumstances. Interested person may be party (3) The court martial may designate as a party any person who has a substantial interest in protecting the accused person’s interests, if the court martial is of the opinion that it is just to do so. Notice of hearing — parties (4) The court martial shall give notice of the hearing to the parties. Notice of hearing — victim (5) The court martial shall, at the request of a victim of the offence, give the victim notice of the hearing and of the relevant provisions of this Act. Notice of release from custody and intended place of residence (6) If the accused person is released from custody without conditions under paragraph 202.16(1)(a) or with conditions under paragraph 201(1)(a) or 202.16(1)(b), a notice of the release and the accused person’s intended place of 2013-2014 Code criminel et Défense na residence shall, at the victim’s request, be given to the victim within the time and in the manner fixed by regulations. Order excluding public (7) If the court martial considers it to be in the accused person’s best interests and not contrary to the public interest, it may order the public or any members of the public to be excluded from the hearing or any part of it. Right to counsel (8) The accused person or any other party has the right to be represented by counsel. Assigning counsel (9) A court martial shall, either before or at the time of the hearing of an accused person who is not represented by counsel, direct that counsel be provided by the Director of Defence Counsel Services if the accused person has been found unfit to stand trial or the interests of military justice require that counsel be provided. Right of accused person to be present (10) Subject to subsection (11), the accused person has the right to be present during the entire hearing. Removal or absence of accused person (11) The court martial may permit the accused person to be absent during the entire hearing or any part of it on any conditions that the court martial considers appropriate. The court martial may also cause the accused person to be removed and barred from re-entry for the entire hearing or any part of it for any of the following reasons: (a) the accused person is interrupting the hearing and it is not feasible to continue it in the accused person’s presence; (b) the court martial is satisfied that the accused person’s presence would likely endanger the life or safety of another person or would seriously impair the treatment or recovery of the accused person; or (c) the court martial is satisfied that the accused person should not be present for the hearing of evidence, oral or written submissions, or the cross-examination of any witness respecting the existence of grounds for removing the accused person under paragraph (b). Rights of parties at hearing (12) Any party may adduce evidence, make oral or written submissions, call witnesses and cross-examine any witness called by any other C. 6 Criminal Code and Nationa party and, on application, cross-examine any person who made an assessment report that was submitted in writing to the court martial. Witnesses (13) A party may not compel the attendance of witnesses, but may request the court martial to do so. Video links (14) If the accused person agrees, the court martial may permit them to appear by closedcircuit television or any other means that allows the court martial and the accused person to engage in simultaneous visual and oral communication, for any part of the hearing, so long as the accused person is given the opportunity to communicate privately with counsel if they are represented by counsel. Determination of mental condition of accused person (15) A court martial that reviews a disposition shall, on receipt of an assessment report, determine if there has been any change in the accused person’s mental condition since the disposition was made or last reviewed that may provide grounds for the accused person’s release from custody under section 202.16. If the court martial determines that there has been such a change, it shall notify every victim of the offence that they may prepare a statement. Victim impact statement (16) For the purpose of making or reviewing a disposition in respect of an accused person, a court martial shall consider the statement of any victim of the offence describing the harm done to, or loss suffered by, the victim arising from the commission of the offence. Procedure (17) A victim’s statement must be prepared in the form, and filed in accordance with the procedures, provided for by regulations made by the Governor in Council. Presentation of victim statement (18) Unless the court martial considers that it would not be in the best interests of the administration of military justice, the court martial shall, at the victim’s request, permit the victim to read their statement or to present the statement in any other manner that the court martial considers appropriate. 2013-2014 Code criminel et Défense na Consideration by court martial (19) Whether or not a statement has been prepared and filed, the court martial may consider any other evidence concerning any victim of the offence for the purpose of making or reviewing the disposition. Copy of statement (20) The Court Martial Administrator shall, as soon as feasible after receiving a victim’s statement, ensure that a copy is provided to the prosecutor and to the accused person or their counsel. Inquiry by court martial (21) As soon as feasible after a finding of not responsible on account of mental disorder is made and before making a disposition, the court martial shall inquire of the prosecutor or a victim of the offence, or any person representing a victim of the offence, whether the victim has been advised that they may prepare a statement. Adjournment (22) On application of the prosecutor or a victim or on its own motion, the court martial may adjourn the hearing to permit a victim to prepare a statement or to present evidence referred to in subsection (19) if it is satisfied that the adjournment would not interfere with the proper administration of military justice. Definitions (23) The following definitions apply in this section. “common-law partner” « conjoint de fait » “victim” « victime » “common-law partner” means, in relation to an individual, a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year. “victim”, in relation to an offence, means (a) a person to whom harm was done or who suffered loss as a direct result of the commission of the offence; and (b) if the person described in paragraph (a) is dead, ill or otherwise incapable of making a statement describing the harm done to, or loss suffered by, the person arising from the commission of the offence, the spouse or common-law partner or any relative of that person, anyone who has in law or fact the custody of that person or is responsible for the care or support of that person or any of their dependants. C. 6 Additional conditions — safety and security 202.202 If a court martial holds a hearing referred to in section 202.201, the court martial shall consider whether it is desirable, in the interests of the safety and security of any person, particularly a victim of or witness to the offence or a justice system participant, to include as a condition of the disposition that the accused Criminal Code and Nationa (a) abstain from communicating, directly or indirectly, with any victim, witness or other person identified in the disposition, or refrain from going to any place specified in the disposition; or (b) comply with any other condition specified in the disposition that the court martial considers necessary to ensure the safety and security of those persons. 27. Subsection 202.24(3) of the Act is amended by adding the following after paragraph (b): (c) determining under subsection 202.162(3) whether to revoke a finding that an accused person is a high-risk accused; 2005, c. 22, s. 58 28. Subsection 202.25(1) of the Act is replaced by the following: Powers of Review Board 202.25 (1) Review Boards and their chairpersons may exercise the powers and shall perform the duties assigned to them under the Criminal Code, with any modifications that the circumstances require and unless the context otherwise requires, in relation to findings made by courts martial of unfit to stand trial or not responsible on account of mental disorder, and in relation to dispositions made under section 201 or 202.16 or subsection 202.161(4), except for the powers and duties referred to in sections 672.851 and 672.86 to 672.89 of the Criminal Code. References to Attorney General (1.1) For the purpose of subsection (1), a reference to the Attorney General in subsections 672.81(1.1) and (1.31) of the Criminal Code shall be read as a reference to the Director of Military Prosecutions. 2013-2014 Code criminel et Défense na 29. Section 230 of the Act is amended by adding the following after paragraph (e): (e.1) the legality of a finding made under subsection 202.161(4) or a decision made under subsection 202.162(3) about revoking such a finding; 30. Section 230.1 of the Act is amended by adding the following after paragraph (f): (f.01) the legality of a decision not to make a finding under subsection 202.161(4) or a decision made under subsection 202.162(3) about revoking such a finding; 1991, c. 43, s. 22 31. (1) Subsection 233(1) of the Act is replaced by the following: Automatic suspension of certain dispositions 233. (1) Subject to subsection (2), if the disposition appealed from is a disposition made under section 202, the filing of a Notice of Appeal in accordance with section 232 suspends the application of the disposition pending the determination of the appeal. 1991, c. 43, s. 22 (2) Paragraph 233(2)(a) of the Act is replaced by the following: (a) by order, direct that the application of a disposition made under section 202 not be suspended pending the determination of the appeal; (a.1) by order, direct that the application of a disposition made under paragraph 202.16(1)(a) be suspended pending the determination of the appeal; REVIEW Review 31.1 (1) Within five years after sections 21 to 31 come into force, a comprehensive review of the operation of sections 197 to 233 of the National Defence Act is to be undertaken by a committee of the Senate, of the House of Commons or of both Houses of Parliament that may be designated or estab22 C. 6 Criminal Code and Nationa lished by the Senate, the House of Commons or both Houses of Parliament, as the case may be, for that purpose. Report (2) Within a year, or such further time as authorized by the Senate, the House of Commons or both Houses of Parliament, as the case may be, after the review is undertaken, the Committee referred to in subsection (1) must submit a report on that review to the Senate, the House of Commons or both Houses of Parliament, as the case may be, including a statement of any changes recommended by the Committee. COORDINATING AMENDMENTS Bill C-15 32. (1) Subsections (2) to (5) apply if Bill C-15, introduced in the 1st session of the 41st Parliament and entitled the Strengthening Military Justice in the Defence of Canada Act (in this section referred to as the “other Act”), receives royal assent. (2) If section 59 of the other Act comes into force before section 26 of this Act, then, on the day on which that section 59 comes into force, that section 26 is replaced by the following: 26. Section 202.201 of the Act is replaced by the following: Procedure at disposition hearing 202.201 (1) A hearing by a court martial to make or review a disposition in respect of an accused person shall be held in accordance with this section and the regulations. Hearing to be informal (2) The hearing may be conducted in as informal a manner as is appropriate in the circumstances. Interested person may be party (3) The court martial may designate as a party any person who has a substantial interest in protecting the accused person’s interests, if the court martial is of the opinion that it is just to do so. Notice of hearing — parties (4) The court martial shall give notice of the hearing to the parties. 2013-2014 Code criminel et Défense na Notice of hearing — victim (5) The court martial shall, at the request of a victim of the offence, give the victim notice of the hearing and of the relevant provisions of this Act. Notice of release from custody and intended place of residence (6) If the accused person is released from custody without conditions under paragraph 202.16(1)(a) or with conditions under paragraph 201(1)(a) or 202.16(1)(b), a notice of the release and the accused person’s intended place of residence shall, at the victim’s request, be given to the victim within the time and in the manner fixed by regulations. Order excluding public (7) If the court martial considers it to be in the accused person’s best interests and not contrary to the public interest, it may order the public or any members of the public to be excluded from the hearing or any part of it. Right to counsel (8) The accused person or any other party has the right to be represented by counsel. Assigning counsel (9) A court martial shall, either before or at the time of the hearing of an accused person who is not represented by counsel, direct that counsel be provided by the Director of Defence Counsel Services if the accused person has been found unfit to stand trial or the interests of military justice require that counsel be provided. Right of accused person to be present (10) Subject to subsection (11), the accused person has the right to be present during the entire hearing. Removal or absence of accused person (11) The court martial may permit the accused person to be absent during the entire hearing or any part of it on any conditions that the court martial considers appropriate. The court martial may also cause the accused person to be removed and barred from re-entry for the entire hearing or any part of it for any of the following reasons: (a) the accused person is interrupting the hearing and it is not feasible to continue it in the accused person’s presence; (b) the court martial is satisfied that the accused person’s presence would likely endanger the life or safety of another person or would seriously impair the treatment or recovery of the accused person; or C. 6 Criminal Code and Nationa (c) the court martial is satisfied that the accused person should not be present for the hearing of evidence, oral or written submissions, or the cross-examination of any witness respecting the existence of grounds for removing the accused person under paragraph (b). Rights of parties at hearing (12) Any party may adduce evidence, make oral or written submissions, call witnesses and cross-examine any witness called by any other party and, on application, cross-examine any person who made an assessment report that was submitted in writing to the court martial. Witnesses (13) A party may not compel the attendance of witnesses, but may request the court martial to do so. Video links (14) If the accused person agrees, the court martial may permit them to appear by closedcircuit television or any other means that allows the court martial and the accused person to engage in simultaneous visual and oral communication, for any part of the hearing, so long as the accused person is given the opportunity to communicate privately with counsel if they are represented by counsel. Determination of mental condition of accused person (15) A court martial that reviews a disposition shall, on receipt of an assessment report, determine if there has been any change in the accused person’s mental condition since the disposition was made or last reviewed that may provide grounds for the accused person’s release from custody under section 202.16. If the court martial determines that there has been such a change, it shall notify every victim of the offence that they may prepare a statement. Victim impact statement (16) For the purpose of making or reviewing a disposition in respect of an accused person, a court martial shall consider the statement of any victim of the offence describing the harm done to, or loss suffered by, the victim arising from the commission of the offence. Procedure (17) A victim’s statement must be prepared in the form, and filed in accordance with the procedures, provided for by regulations made by the Governor in Council. 2013-2014 Code criminel et Défense na Presentation of victim statement (18) Unless the court martial considers that it would not be in the best interests of the administration of military justice, the court martial shall, at the victim’s request, permit the victim to read their statement or to present the statement in any other manner that the court martial considers appropriate. Consideration by court martial (19) Whether or not a statement has been prepared and filed, the court martial may consider any other evidence concerning any victim of the offence for the purpose of making or reviewing the disposition. Copy of statement (20) The Court Martial Administrator shall, as soon as feasible after receiving a victim’s statement, ensure that a copy is provided to the prosecutor and to the accused person or their counsel. Inquiry by court martial (21) As soon as feasible after a finding of not responsible on account of mental disorder is made and before making a disposition, the court martial shall inquire of the prosecutor or a victim of the offence, or any person representing a victim of the offence, whether the victim has been advised that they may prepare a statement. Adjournment (22) On application of the prosecutor or a victim or on its own motion, the court martial may adjourn the hearing to permit a victim to prepare a statement or to present evidence referred to in subsection (19) if it is satisfied that the adjournment would not interfere with the proper administration of military justice. Definition of “victim” (23) In this section, “victim” has the same meaning as in section 203. Additional conditions — safety and security 202.202 If a court martial holds a hearing referred to in section 202.201, the court martial shall consider whether it is desirable, in the interests of the safety and security of any person, particularly a victim of or witness to the offence or a justice system participant, to include as a condition of the disposition that the accused C. 6 Criminal Code and Nationa (a) abstain from communicating, directly or indirectly, with any victim, witness or other person identified in the disposition, or refrain from going to any place specified in the disposition; or (b) comply with any other condition specified in the disposition that the court martial considers necessary to ensure the safety and security of those persons. (3) If section 26 of this Act comes into force before section 59 of the other Act, then, on the day on which that section 26 comes into force, that section 59 is replaced by the following: 59. Subsection 202.201(23) of the Act is replaced by the following: Definition of “victim” (23) In this section, “victim” has the same meaning as in section 203. (4) If section 59 of the other Act comes into force on the same day as section 26 of this Act, then that section 26 is deemed to have come into force before that section 59 and subsection (3) applies as a consequence. (5) On the first day on which both section 61 of the other Act and section 28 of this Act are in force, subsection 202.25(1) of the National Defence Act is replaced by the following: Powers of Review Board 202.25 (1) Review Boards and their chairpersons may exercise the powers and shall perform the duties assigned to them under the Criminal Code, with any modifications that the circumstances require and unless the context otherwise requires, in relation to findings made by courts martial of unfit to stand trial or not responsible on account of mental disorder, and in relation to dispositions made under section 201 or 202.16 or subsection 202.161(4), except for the powers and duties referred to in subsections 672.5(8.1) and (8.2) and sections 672.851 and 672.86 to 672.89 of the Criminal Code. References to Attorney General (1.1) For the purpose of subsection (1), a reference to the Attorney General of a province in which a hearing is held under subsection 672.5(3) of the Criminal Code and a reference 2013-2014 Code criminel et Défense na to the Attorney General in subsections 672.81(1.1) and (1.31) of that Act shall be read as a reference to the Director of Military Prosecutions. COMING INTO FORCE Three months after royal assent 33. (1) Sections 1 to 20 come into force three months after the day on which this Act receives royal assent. Order in council (2) Sections 21 to 31 come into force on a day or days to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 5 An Act respecting the election and term of office of chiefs and councillors of certain First Nations and the composition of council of those First Nations ASSENTED TO 11th APRIL, 2014 BILL C-9 SUMMARY This enactment establishes a regime, alternative to the one under the Indian Act, to govern the election of chiefs and councillors of certain First Nations. Among other things, the regime (a) provides that chiefs and councillors hold office for four years; (b) provides that the election of a chief or councillor may be contested before a competent court; and (c) sets out offences and penalties in relation to the election of a chief or councillor. This enactment also allows First Nations to withdraw from the regime by adopting a written code that sets out the rules regarding the election of the members of their council. TABLE OF PROVISIONS AN ACT RESPECTING THE ELECTION AND TERM OF OFFICE OF CHIEFS AND COUNCILLORS OF CERTAIN FIRST NATIONS AND THE COMPOSITION OF COUNCIL OF THOSE FIRST NATIONS SHORT TITLE 1. First Nations Elections Act INTERPRETATION 2. Definitions 3. Order 4. Change of name 5. First election 6. Subsequent elections 7. Composition 8. Statutory Instruments Act 9. Eligibility 10. Prohibition 11. Candidacy fee 12. Prohibition 13. Order to leave ADDING TO THE SCHEDULE ELECTION DATES COUNCIL CANDIDATES BALLOTS 14. Prohibition VOTING 15. Elector entitled to vote 16. Prohibition — any person 17. Prohibition — elector 18. Secrecy of voting i 19. Prohibition — elector POLLING STATIONS 20. Prohibition 21. Order to leave 22. Prohibition 23. Chief and councillor positions 24. Tied vote 25. By-elections AWARDING OF POSITIONS BY-ELECTIONS OBSTRUCTION OF ELECTIONS 26. Prohibition 27. Prohibition TERM OF OFFICE 28. Term of office 29. Term of office after by-election CONTESTED ELECTIONS 30. Means of contestation 31. Contestation of election 32. Time limit 33. Competent courts 34. Service of application 35. Court may set aside election PETITION FOR REMOVAL FROM OFFICE 36. Prohibition 37. Offences 38. Offences 39. Dual procedure 40. Additional penalty OFFENCES PENALTIES ii REGULATIONS 41. Regulations REMOVAL FROM SCHEDULE 42. Removing a participating First Nation from the schedule CONSEQUENTIAL AMENDMENT TO THE INDIAN ACT 43. Amendment COMING INTO FORCE 44. Order in council SCHEDULE 62-63 ELIZABETH II —————— CHAPTER 5 An Act respecting the election and term of office of chiefs and councillors of certain First Nations and the composition of council of those First Nations [Assented to 11th April, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the First Nations Elections Act. INTERPRETATION Definitions “council” « conseil » “deputy electoral officer” « président d’élection adjoint » “election” « élection » “elector” « électeur » 2. The following definitions apply in this Act. “council” has the meaning assigned by the definition “council of the band” in subsection 2(1) of the Indian Act. “deputy electoral officer” means a person so appointed in accordance with the regulations. “election” means the election of the chief and councillors of a participating First Nation, including by way of a by-election. “elector” means a person who is registered on a Band List, as defined in subsection 2(1) of the Indian Act, and (a) in relation to an election, is 18 years of age or older on the day of the election; C. 5 First Nation (b) in relation to a petition to remove from office a chief or councillor, was 18 years of age or older on the day of the election of that chief or councillor; (c) in relation to a nomination referred to in section 9, is 18 years of age or older on the day of the nomination; or (d) in relation to a vote on a proposed community election code referred to in paragraph 42(1)(b), is 18 years of age or older on the day of the vote. “electoral officer” « président d’élection » “electoral officer” means a person so appointed in accordance with the regulations. “First Nation” « première nation » “First Nation” has the meaning assigned by the definition “band” in subsection 2(1) of the Indian Act. “mail-in ballot” « bulletin de vote postal » “mail-in ballot” means a ballot that is sent to an elector by mail or otherwise provided to an elector other than at a polling station. “member” « membre » “Minister” « ministre » “nomination meeting” « assemblée de mise en candidature » “participating First Nation” « première nation participante » “reserve” « réserve » “member”, in relation to a participating First Nation, means a person whose name appears, or who is entitled to have their name appear, on the Band List maintained for that First Nation under section 8 of the Indian Act. “Minister” means the Minister of Indian Affairs and Northern Development. “nomination meeting” means a meeting held for the purpose of nominating candidates for an election. “participating First Nation” means a First Nation that is named in the schedule. “reserve” has the same meaning as in subsection 2(1) of the Indian Act. ADDING TO THE SCHEDULE Order 3. (1) The Minister may, by order, add the name of a First Nation to the schedule if (a) that First Nation’s council has provided to the Minister a resolution requesting that the First Nation be added to the schedule; 2013-2014 Élections au sein de (b) the Minister is satisfied that a protracted leadership dispute has significantly compromised governance of that First Nation; or (c) the Governor in Council has set aside an election of the Chief and councillors of that First Nation under section 79 of the Indian Act on a report of the Minister that there was corrupt practice in connection with that election. Contents of the order (2) The order must specify the date of the first election for the First Nation in respect of which the order is made. Effect of order on term of office (3) The chief and councillors of a First Nation in respect of which an order is made who hold office on the day on which the order is made continue to hold office until the day of the first election and cease to hold office on that day. Exception (4) Subsection 7(1) does not apply to the council that is in office on the day on which the order is made. Change of name 4. In the event of a change to the name of a participating First Nation, the Minister may, by order, amend the schedule to reflect the change. ELECTION DATES First election 5. The date of a first election must not be later than, (a) in the case of a First Nation whose name is added to the schedule under paragraph 3(1)(a), (i) the day on which, but for the making of the Minister’s order, the term of office of its chief and councillors would have expired, or (ii) if that First Nation’s council has requested in their resolution the establishment of a common election date with five or more other First Nations whose councils have made a similar request, one year after the earliest day on which, but for the order, C. 5 First Nation the term of office of the chief and councillors of any one of those First Nations would have expired; and (b) in the case of a First Nation whose name is added to the schedule under paragraph 3(1)(b) or (c), six months after the day on which the order is made. Subsequent elections 6. Subsequent elections, other than by-elections, must be held within the period of 30 days before the day on which the term of office of the incumbent chief and councillors expires. COUNCIL Composition 7. (1) The council of a participating First Nation is to consist of one chief and, for every 100 members of that First Nation, one councillor, but the number of councillors is not to be less than two or more than 12. Reduction — number of councillors (2) Despite subsection (1), the council may, by resolution, reduce the number of councillor positions but to not less than two. The reduction is applicable as of the next election that is not a by-election. Statutory Instruments Act 8. The resolution referred to in subsection 7(2) is not subject to the Statutory Instruments Act. CANDIDATES Eligibility 9. (1) Only an elector of a participating First Nation is eligible to be nominated as a candidate for the position of chief or councillor of that First Nation. Limitation (2) An elector is not to be nominated as a candidate for the position of chief and the position of councillor in the same election. Nomination (3) An elector becomes a candidate only if (a) their nomination is moved and seconded, in the manner prescribed by regulation, by other electors of the First Nation; (b) they provide their consent to be a candidate; and (c) the fee imposed on them under section 11, if any, is remitted. Élections au sein de 2013-2014 Limitation (4) An elector must not nominate more than one candidate for each position to be filled. Prohibition 10. A person must not, in connection with an election, consent to be a candidate knowing that they are not eligible to be a candidate. Candidacy fee 11. Participating First Nations may, if authorized to do so by regulation, impose a fee of up to $250 on each candidate in an election, to be refunded if the candidate receives more than five per cent of the total votes cast. Prohibition 12. A person must not, in connection with an election, (a) by intimidation or duress, attempt to influence another person to (i) nominate or refrain from nominating a particular candidate, (ii) accept or decline a nomination, or (iii) withdraw as a candidate; (b) act, or incite another person to act, in a disorderly manner, with the intention of disrupting the conduct of a nomination meeting; or (c) knowingly publish a false statement that a candidate is withdrawing or has withdrawn their candidacy. Order to leave 13. (1) An electoral officer or deputy electoral officer may order a person to leave a nomination meeting if the person is committing an offence under this Act that threatens the maintenance of order at the meeting, or if the officer believes on reasonable grounds that the person has done so. Obligation (2) A person to whom an order is given under subsection (1) must obey it without delay. BALLOTS Prohibition 14. A person must not, in connection with an election, (a) provide a false name in order to obtain a ballot; (b) possess a ballot that was not provided to them in accordance with the regulations; C. 5 First Nation (c) purchase a mail-in ballot that was issued to another person; (d) sell or give away a mail-in ballot; or (e) print or reproduce a ballot with the intention that the print or reproduction be used as a genuine ballot, unless that person is authorized to do so under the regulations. VOTING Elector entitled to vote 15. (1) Subject to subsection (2), only an elector of a participating First Nation is entitled to vote in an election held by that First Nation. Exception (2) An elector who is appointed as the electoral officer in respect of an election is not entitled to vote in that election. Prohibition — any person 16. A person must not, in connection with an election, (a) vote or attempt to vote knowing that they are not entitled to vote; (b) attempt to influence another person to vote knowing that the other person is not entitled to do so; (c) knowingly use a forged ballot; (d) put a ballot into a ballot box knowing that they are not authorized to do so under the regulations; (e) by intimidation or duress, attempt to influence another person to vote or refrain from voting or to vote or refrain from voting for a particular candidate; or (f) offer money, goods, employment or other valuable consideration in an attempt to influence an elector to vote or refrain from voting or to vote or refrain from voting for a particular candidate. Prohibition — elector 17. An elector must not, in connection with an election, (a) intentionally vote more than once in respect of any given position of chief or councillor; or 2013-2014 Élections au sein de (b) accept or agree to accept money, goods, employment or other valuable consideration to vote or refrain from voting or to vote or refrain from voting for a particular candidate. Secrecy of voting 18. Voting at an election is to be conducted by secret ballot. Prohibition — elector 19. An elector must not, in connection with an election, (a) show their ballot, when marked, to reveal the name of the candidate for whom the elector has voted, other than in accordance with the regulations; or (b) in the polling station, openly declare for whom the elector intends to vote or has voted. POLLING STATIONS Prohibition 20. A person must not, in connection with an election, (a) post or display in, or on the exterior surface of, a polling station any campaign literature or other material that promotes or opposes the election of a particular candidate; (b) within hearing distance of a polling station, orally promote or oppose the election of a candidate; (c) in a polling station, attempt to influence an elector to vote or refrain from voting or to vote or refrain from voting for a particular candidate; or (d) act, or incite another person to act, in a disorderly manner with the intention of disrupting the conduct of the vote in a polling station. Order to leave 21. (1) An electoral officer or deputy elector officer may order a person to leave a polling station if the person is committing an offence under this Act that threatens the maintenance of order at the polling station, or if the officer believes on reasonable grounds that a person has done so. Obligation (2) A person to whom an order is given under subsection (1) must obey it without delay. C. 5 Prohibition 22. A person must not, in connection with an election, destroy, take, open or otherwise interfere with a ballot box knowing that they are not authorized to do so under the regulations. First Nation AWARDING OF POSITIONS Chief and councillor positions 23. The chief and councillor positions of a participating First Nation are awarded to the candidates for those positions who receive the highest number of votes. Tied vote 24. If it is not possible to award a position under section 23 because there are two or more candidates with the same number of votes, the electoral officer must conduct a draw to break the tie. BY-ELECTIONS By-elections 25. If the chief or a councillor of a participating First Nation ceases to hold office more than three months before the day on which their term of office would have expired under subsection 28(1) or section 29, the council of that First Nation may direct that a by-election be held for that position, in accordance with the regulations. OBSTRUCTION OF ELECTIONS Prohibition 26. A person must not intentionally obstruct an electoral officer or deputy electoral officer in the performance of their duties. Prohibition 27. A person must not, in a manner that this Act does not otherwise prohibit, intentionally obstruct the conduct of an election. TERM OF OFFICE Term of office 28. (1) Subject to subsection (2) and section 29, the chief and councillors of a participating First Nation hold office for four years commencing at the expiry of the term of office of the chief and councillors that they replace. Term of office ceases (2) A chief or councillor of a participating First Nation ceases to hold office if (a) they are convicted of an indictable offence and sentenced to a term of imprisonment of more than 30 consecutive days; Élections au sein de 2013-2014 (b) they are convicted of an offence under this Act; (c) they die or resign from office; (d) a court sets aside their election under subsection 35(1); or (e) they are removed from office by means of a petition in accordance with the regulations. Term of office after by-election 29. A chief or councillor who is elected in a by-election held under section 25 holds office commencing on the date of their election for the remainder of the term of office that they were elected to fill. CONTESTED ELECTIONS Means of contestation 30. The validity of the election of the chief or a councillor of a participating First Nation may be contested only in accordance with sections 31 to 35. Contestation of election 31. An elector of a participating First Nation may, by application to a competent court, contest the election of the chief or a councillor of that First Nation on the ground that a contravention of a provision of this Act or the regulations is likely to have affected the result. Time limit 32. An application must be filed within 30 days after the day on which the results of the contested election were announced. Competent courts 33. The following courts are competent courts for the purpose of section 31: (a) the Federal Court; and (b) the superior court of a province in which one or more of the participating First Nation’s reserves are located. C. 5 Service of application 34. An application must be served by the applicant on the electoral officer and all the candidates who participated in the contested election. Court may set aside election 35. (1) After hearing the application, the court may, if the ground referred to in section 31 is established, set aside the contested election. Duties of court clerk (2) If the court sets aside an election, the clerk of the court must send a copy of the decision to the Minister. First Nation PETITION FOR REMOVAL FROM OFFICE Prohibition 36. A person must not (a) provide money, goods, employment or other valuable consideration to another person for the purpose of obtaining their signature on a petition for the removal from office of a chief or councillor of a participating First Nation; or (b) accept money, goods, employment or other valuable consideration in exchange for their signature on such a petition. OFFENCES Offences 37. (1) Every person is guilty of an offence who contravenes paragraph 16(a) or (b) or 17(a), section 22 or paragraph 36(a). Offences to which an additional penalty applies (2) Every person is guilty of an offence who contravenes (a) section 10; or (b) section 12, paragraph 14(a), (c) or (e), 16(c), (e) or (f) or 20(d) or section 26 or 27. Offences — subsections 13(2) and 21(2) (3) Every person who intentionally contravenes subsection 13(2) or 21(2) is guilty of an offence. Offences 38. (1) Every person is guilty of an offence who contravenes paragraph 16(d), 17(b), 19(b) or 36(b). Élections au sein de 2013-2014 Strict liability offence (2) An electoral officer who fails to perform their duty under section 24 or an electoral officer or deputy electoral officer who fails to perform any of their duties under the regulations is guilty of an offence. Due diligence defence (3) A person is not to be found guilty of an offence under subsection (2) if they establish that they exercised due diligence to prevent the commission of the offence. Offences — paragraphs 14(b) and (d), 19(a) and 20(a) to (c) (4) Every person who intentionally contravenes any of paragraphs 14(b) and (d), 19(a) and 20(a) to (c) is guilty of an offence. PENALTIES Dual procedure 39. (1) Every person who is guilty of an offence under section 37 is liable (a) on conviction on indictment, to a fine of not more than $5,000 or to imprisonment for a term of not more than five years, or to both; or (b) on summary conviction, to a fine of not more than $2,000 or to imprisonment for a term of not more than six months, or to both. Summary conviction (2) Every person who is guilty of an offence under section 38 is liable on summary conviction to a fine of not more than $1,000 or to imprisonment for a term of not more than three months, or to both. Additional penalty 40. Any person who is convicted of an offence under paragraph 37(2)(a), or any candidate who is convicted of an offence under paragraph 37(2)(b), in addition to any other punishment for that offence prescribed by this Act, is not eligible to be elected as chief or councillor of a participating First Nation during the five years after the date of conviction. REGULATIONS Regulations 41. The Governor in Council may make regulations with respect to elections, including regulations respecting C. 5 First Nation (a) the appointment, powers, duties and removal of electoral officers and deputy electoral officers; (b) the requirement that electoral officers be certified, the certification process and the grounds for withdrawing certification; (c) the manner of identifying electors of a participating First Nation; (d) the manner in which candidates may be nominated; (e) the imposition, by participating First Nations, of a fee on each candidate in accordance with section 11; (f) the manner in which voting is to be carried out, including (i) permitting the electoral officer to establish polling stations and advance polling stations, (ii) procedures for obtaining and using mail-in ballots, and (iii) the counting of votes; (g) the removal from office of a chief or councillor of a participating First Nation by means of a petition, including (i) the percentage of electors of that First Nation who must sign that petition, and (ii) the period during which that petition is to be filed; (h) the holding of by-elections; and (i) anything else that by this Act is to be prescribed. REMOVAL FROM SCHEDULE Removing a participating First Nation from the schedule 42. (1) If a participating First Nation’s council has provided to the Minister a proposed community election code and a resolution requesting that the name of that First Nation be removed from the schedule, the Minister may, by order, remove the name from the schedule if (a) the code establishes a procedure for its amendment; 2013-2014 Élections au sein de (b) the code and the request were approved by a majority of the votes cast in a secret vote in which a majority of the electors of that First Nation participated; (c) the code has been published by that First Nation on a website maintained by or for it or in the First Nations Gazette; and (d) there are no outstanding charges under this Act against any member of that First Nation. Effective date of community election code (2) The community election code comes into force on the day on which the Minister’s order is made. Amendments (3) Amendments to the community election code come into force on the day on which they are published by the First Nation on a website maintained by or for it or in the First Nations Gazette. Statutory Instruments Act (4) The community election code is not subject to the Statutory Instruments Act. Meaning of “community election code” (5) In this section, “community election code” means a written code that sets out rules regarding the election of the chief and councillors of a First Nation. R.S., c. I-5 CONSEQUENTIAL AMENDMENT TO THE INDIAN ACT 43. Paragraph (b) of the definition “council of the band” in subsection 2(1) of the Indian Act is replaced by the following: (b) in the case of a band that is named in the schedule to the First Nations Elections Act, the council elected or in office in accordance with that Act, (c) in the case of a band whose name has been removed from the schedule to the First Nations Elections Act in accordance with section 42 of that Act, the council elected or in office in accordance with the community election code referred to in that section, or C. 5 First Nation (d) in the case of any other band, the council chosen according to the custom of the band, or, if there is no council, the chief of the band chosen according to the custom of the band; COMING INTO FORCE Order in council 44. The provisions of this Act come into force on a day or days to be fixed by order of the Governor in Council. 2013-2014 Élections au sein de prem SCHEDULE (Sections 2 to 5 and 42) PARTICIPATING FIRST NATIONS Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 1 An Act to give effect to the Governance Agreement with Sioux Valley Dakota Nation and to make consequential amendments to other Acts ASSENTED TO 4th MARCH, 2014 BILL C-16 SUMMARY This enactment gives effect to the Governance Agreement with Sioux Valley Dakota Nation. It also makes consequential amendments to other Acts. 62-63 ELIZABETH II —————— CHAPTER 1 An Act to give effect to the Governance Agreement with Sioux Valley Dakota Nation and to make consequential amendments to other Acts [Assented to 4th March, 2014] Preamble Whereas Sioux Valley Dakota Nation and the Government of Canada have negotiated the Governance Agreement, and by the Agreement intend to provide for a government-to-government relationship within the framework of the Constitution of Canada; Whereas Sioux Valley Dakota Nation, the Government of Canada and the Government of Manitoba have negotiated the Tripartite Governance Agreement, and in that agreement Her Majesty in right of Manitoba recognizes and concurs with the Agreement; Whereas, on August 30, 2013, the Agreement was signed on behalf of Sioux Valley Dakota Nation and Her Majesty in right of Canada and the Tripartite Governance Agreement was signed on behalf of Sioux Valley Dakota Nation, Her Majesty in right of Canada and Her Majesty in right of Manitoba; And whereas, under the Agreement, the Government of Canada is to recommend to Parliament the legislation necessary to give effect to the Agreement; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: C. 1 Sioux Valley Dakota SHORT TITLE Short title 1. This Act may be cited as the Sioux Valley Dakota Nation Governance Act. INTERPRETATION Definition of “Agreement” 2. (1) In this Act, “Agreement” means the Governance Agreement signed on behalf of Sioux Valley Dakota Nation and Her Majesty in right of Canada on August 30, 2013 and includes any amendments made to it from time to time in accordance with its provisions. Definitions in Agreement (2) In this Act, “Initial Sioux Valley Dakota Nation Land Law”, “Sioux Valley Dakota Nation Lands”, “Sioux Valley Dakota Nation Law”, “Sioux Valley Dakota Oyate Government” and “Tripartite Governance Agreement” have the same meaning as in the Agreement. AGREEMENT Agreement given effect 3. (1) The Agreement is approved, given effect and declared valid and has the force of law. Third parties (2) For greater certainty, the Agreement is binding on, and may be relied on by, all persons and bodies. Inconsistency with Agreement 4. (1) The Agreement prevails over this Act and any other federal law to the extent of any inconsistency between them. Conflict with Act (2) This Act prevails over any other federal law to the extent of any conflict between them. SIOUX VALLEY DAKOTA NATION Capacity 5. (1) Sioux Valley Dakota Nation is a legal entity and, without restricting the generality of the foregoing, has the capacity, rights, powers and privileges of a natural person and the capacity to have standing in any legal proceeding involving (a) any aboriginal or treaty rights of Sioux Valley Dakota Nation, including those rights that may be exercised by individuals; 2013-2014 Gouvernance de la nation (b) other rights of Sioux Valley Dakota Nation; or (c) the rights of Sioux Valley Dakota Nation citizens. Power and authority (2) Sioux Valley Dakota Nation exercises the power and authority to make laws, carries out other government functions and otherwise exercises power or authority through Sioux Valley Dakota Oyate Government. Rights, interests, assets and obligations (3) On the coming into effect of the Agreement, all rights, interests, assets and obligations of Sioux Valley Dakota Nation as a “band”, as defined in the Indian Act, vest in Sioux Valley Dakota Nation. Force of law 6. (1) Sioux Valley Dakota Nation Laws that are made in accordance with the Agreement have the force of law. Inconsistency (2) In the event of any inconsistency between a Sioux Valley Dakota Nation Law and a federal law, the provisions of the Agreement relating to that inconsistency apply. Rights and obligations (3) For greater certainty, any person or body has the powers, rights, privileges and benefits that are conferred on that person or body by a Sioux Valley Dakota Nation Law and must perform the duties, and is subject to the liabilities, that are imposed on the person or body by that law. APPLICATION OF OTHER ACTS Indian Act 7. (1) The Indian Act ceases to apply to Sioux Valley Dakota Nation, to Sioux Valley Dakota Nation Lands and to persons found on those lands to the extent, in the manner and in the circumstances provided for in the Agreement. By-laws (2) Sioux Valley Dakota Nation Laws are not by-laws for the purposes of the Indian Act. Indian Oil and Gas Act 8. On the coming into effect of a Sioux Valley Dakota Nation Law that deals with subject matters that are the same as, or similar to, those dealt with by the Indian Oil and Gas Act, that Act ceases to apply to Sioux Valley C. 1 Sioux Valley Dakota Dakota Nation, to Sioux Valley Dakota Nation Lands and to royalties from oil and gas taken from those lands. Statutory Instruments Act 9. Sioux Valley Dakota Nation Laws are not statutory instruments for the purposes of the Statutory Instruments Act. Official Languages Act 10. Sioux Valley Dakota Oyate Government and any entity, including a board, commission, tribunal, council or other body or office, established under a Sioux Valley Dakota Nation Law are not federal institutions as defined in subsection 3(1) of the Official Languages Act. GENERAL Judicial notice of agreements 11. (1) Judicial notice must be taken of the Agreement and the Tripartite Governance Agreement. Publication of agreements (2) The Agreement and the Tripartite Governance Agreement must be published by the Queen’s Printer. Evidence (3) A copy of the Agreement or the Tripartite Governance Agreement published by the Queen’s Printer is evidence of that agreement and of its contents and a copy purporting to be published by the Queen’s Printer is, unless the contrary is shown, proof that it was so published. Judicial notice of laws 12. (1) Judicial notice must be taken of a Sioux Valley Dakota Nation Law that is registered in the public registry of laws maintained by Sioux Valley Dakota Nation in accordance with the Agreement. Evidence (2) A copy of a Sioux Valley Dakota Nation Law purporting to be registered in the public registry of laws maintained by Sioux Valley Dakota Nation in accordance with the Agreement is evidence of that law and of its contents, unless the contrary is shown. Federal Courts Act 13. (1) A decision-making body established under a Sioux Valley Dakota Nation Law is not a federal board, commission or other tribunal as defined in subsection 2(1) of the Federal Courts Act. Gouvernance de la nation 2013-2014 Jurisdiction — Manitoba Court of Queen’s Bench (2) The Manitoba Court of Queen’s Bench has jurisdiction to (a) make orders or issue injunctions or grant declaratory relief against a decision-making body referred to in subsection (1); and (b) undertake judicial review of the decisions of a decision-making body referred to in subsection (1). Notice of issue arising 14. (1) If an issue arises in any judicial or administrative proceeding in respect of the interpretation or validity of the Agreement or the Tripartite Governance Agreement or in respect of the validity or applicability of this Act, the Manitoba legislation that gives effect to the Agreement or any Sioux Valley Dakota Nation Law, then the issue must not be decided unless the party raising the issue has served on the Attorney General of Canada, the Attorney General of Manitoba and Sioux Valley Dakota Nation notice that is in accordance with subsection (2). Content and timing of notice (2) The notice must be served at least 14 days before the day of argument of the issue, unless the court or tribunal authorizes a shorter period, and must identify (a) the proceeding in which the issue arises; (b) the issue; (c) the material facts giving rise to the issue; (d) the legal basis of the issue; and (e) the date on which the issue is to be argued. Participation in proceedings (3) In any proceeding in respect of which subsection (1) applies, the Attorney General of Canada, the Attorney General of Manitoba and Sioux Valley Dakota Nation may appear and participate in the proceeding as parties with the same rights as any other party. Clarification (4) For greater certainty, subsections (2) and (3) do not require that an oral hearing be held if one is not otherwise required. No liability 15. On the coming into effect of the Initial Sioux Valley Dakota Nation Land Law, Her Majesty in right of Canada is not liable for damages under subparagraph 3(b)(ii) of the Crown Liability and Proceedings Act in respect C. 1 Sioux Valley Dakota of a breach of duty attaching to the ownership, occupation, possession or control of Sioux Valley Dakota Nation Lands. Part 16 of Agreement 16. Despite subsection 3(1), Part 16 of the Agreement is deemed to have effect as of August 30, 2013. REGULATIONS Regulations and orders 17. (1) The Governor in Council may make any regulations or orders that the Governor in Council considers necessary for the purpose of carrying out the provisions of the Agreement or other agreements related to the implementation of the Agreement. First Nations Fiscal Management Act (2) For the purpose of enabling Sioux Valley Dakota Nation to benefit from the provisions of the First Nations Fiscal Management Act or obtain the services of any body established under that Act, the Governor in Council may make any regulations that the Governor in Council considers necessary, including regulations (a) adapting any provision of that Act or of any regulation made under that Act; and (b) restricting the application of any provision of that Act or of any regulation made under that Act. CONSEQUENTIAL AMENDMENTS R.S., c. A-1 ACCESS TO INFORMATION ACT 18. Subsection 13(3) of the Access to Information Act is amended by striking out “or” at the end of paragraph (f), by adding “or’’ at the end of paragraph (g) and by adding the following after paragraph (g): (h) Sioux Valley Dakota Oyate Government, within the meaning of subsection 2(2) of the Sioux Valley Dakota Nation Governance Act. 2013-2014 R.S., c. P-21 Gouvernance de la nation PRIVACY ACT 19. Subsection 8(7) of the Privacy Act is amended by striking out “or” at the end of paragraph (f), by adding “or’’ at the end of paragraph (g) and by adding the following after paragraph (g): (h) Sioux Valley Dakota Oyate Government, within the meaning of subsection 2(2) of the Sioux Valley Dakota Nation Governance Act. COORDINATING AMENDMENTS 2013, c. 25 20. (1) In this section, “other Act” means the Yale First Nation Final Agreement Act. (2) If section 20 of the other Act comes into force before section 18 of this Act, then that section 18 is replaced by the following: 18. Subsection 13(3) of the Access to Information Act is amended by striking out “or” at the end of paragraph (g), by adding “or” at the end of paragraph (h) and by adding the following after paragraph (h): (i) Sioux Valley Dakota Oyate Government, within the meaning of subsection 2(2) of the Sioux Valley Dakota Nation Governance Act. (3) If section 18 of this Act comes into force before section 20 of the other Act, then that section 20 is replaced by the following: 20. Subsection 13(3) of the Access to Information Act is amended by striking out “or” at the end of paragraph (g), by adding “or’’ at the end of paragraph (h) and by adding the following after paragraph (h): (i) the Yale First Nation Government, within the meaning of subsection 2(2) of the Yale First Nation Final Agreement Act. (4) If section 20 of the other Act comes into force on the same day as section 18 of this Act, then that section 20 is deemed to have come into force before that section 18 and subsection (2) applies as a consequence. C. 1 Sioux Valley Dakota (5) If section 23 of the other Act comes into force before section 19 of this Act, then that section 19 is replaced by the following: 19. Subsection 8(7) of the Privacy Act is amended by striking out “or” at the end of paragraph (g), by adding “or” at the end of paragraph (h) and by adding the following after paragraph (h): (i) Sioux Valley Dakota Oyate Government, within the meaning of subsection 2(2) of the Sioux Valley Dakota Nation Governance Act. (6) If section 19 of this Act comes into force before section 23 of the other Act, then that section 23 is replaced by the following: 23. Subsection 8(7) of the Privacy Act is amended by striking out “or” at the end of paragraph (g), by adding “or’’ at the end of paragraph (h) and by adding the following after paragraph (h): (i) the Yale First Nation Government, within the meaning of subsection 2(2) of the Yale First Nation Final Agreement Act. (7) If section 23 of the other Act comes into force on the same day as section 19 of this Act, then that section 23 is deemed to have come into force before that section 19 and subsection (5) applies as a consequence. COMING INTO FORCE Order in council 21. This Act, except for section 20, comes into force on a day to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 2 An Act to replace the Northwest Territories Act to implement certain provisions of the Northwest Territories Lands and Resources Devolution Agreement and to repeal or make amendments to the Territorial Lands Act, the Northwest Territories Waters Act, the Mackenzie Valley Resource Management Act, other Acts and certain orders and regulations ASSENTED TO 25th MARCH, 2014 BILL C-15 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to replace the Northwest Territories Act to implement certain provisions of the Northwest Territories Lands and Resources Devolution Agreement and to repeal or make amendments to the Territorial Lands Act, the Northwest Territories Waters Act, the Mackenzie Valley Resource Management Act, other Acts and certain orders and regulations”. SUMMARY Part 1 enacts the Northwest Territories Act and implements certain provisions of the Northwest Territories Lands and Resources Devolution Agreement. It also amends and repeals other Acts and certain orders and regulations. Part 2 amends the Territorial Lands Act to modify the offence and penalty regime and create an administrative monetary penalty scheme. It also adds inspection powers. Part 3 amends the Northwest Territories Waters Act to make changes to the jurisdiction and structure of the Inuvialuit Water Board, to add a regulationmaking authority for cost recovery, to establish time limits with respect to the making of certain decisions, to modify the offence and penalty regime, to create an administrative monetary penalty scheme and to make other changes. Part 4 amends the Mackenzie Valley Resource Management Act to consolidate the structure of the Mackenzie Valley Land and Water Board, to establish time limits for environmental assessments and reviews and to expand ministerial policy direction to land use planning boards and the Mackenzie Valley Environmental Impact Review Board. This Part also amends the administration and enforcement provisions of Part 3 of that Act and establishes an administration and enforcement scheme in Part 5 of that Act, including the introduction of enforceable development certificates. Moreover, it adds an administrative monetary penalty scheme to the Act. Lastly, this Part provides for the establishment of regional studies and regulation-making authorities for, among other things, consultation with aboriginal peoples and for cost recovery and incorporates into that Act the water licensing scheme from the Northwest Territories Waters Act as part of the implementation of the Northwest Territories Lands and Resources Devolution Agreement. TABLE OF PROVISIONS AN ACT TO REPLACE THE NORTHWEST TERRITORIES ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE NORTHWEST TERRITORIES LANDS AND RESOURCES DEVOLUTION AGREEMENT AND TO REPEAL OR MAKE AMENDMENTS TO THE TERRITORIAL LANDS ACT, THE NORTHWEST TERRITORIES WATERS ACT, THE MACKENZIE VALLEY RESOURCE MANAGEMENT, OTHER ACTS AND CERTAIN ORDERS AND REGULATIONS SHORT TITLE 1. Northwest Territories Devolution Act PART 1 NORTHWEST TERRITORIES ACT ENACTMENT OF ACT 2. Enactment AN ACT RESPECTING THE NORTHWEST TERRITORIES SHORT TITLE 1. Northwest Territories Act 2. Definitions 3. Consultation 4. Commissioner 5. Deputy Commissioner 6. Oaths 7. Salaries 8. Executive Council 9. Seat of government INTERPRETATION EXECUTIVE POWER i LEGISLATIVE POWER LEGISLATIVE ASSEMBLY OF THE NORTHWEST TERRITORIES 10. Continuance 11. Duration 12. Oaths 13. Sittings 14. Speaker 15. Quorum 16. Rules 17. Continuance LEGISLATURE OF THE NORTHWEST TERRITORIES LEGISLATIVE POWERS 18. Subjects 19. Laws — natural resources 20. Laws — access to lands and waters 21. Roads on Tlicho lands 22. Unitization of straddling resources 23. Federal appurtenant undertakings 24. Composition of water board 25. Restrictions on powers 26. Agreement implementation Acts 27. Laws — conservation of wildlife 28. Laws — borrowing, making loans and investing 29. Withholding assent 30. Transmittal of laws 31. Conflicting laws 32. Official Languages Act 33. Amendments concurred in CONSOLIDATED REVENUE FUND OF THE NORTHWEST TERRITORIES 34. Establishment 35. Recommendation of Commissioner 36. Appropriation of moneys granted by Parliament PUBLIC ACCOUNTS OF THE NORTHWEST TERRITORIES 37. Fiscal year 38. Submission to Legislative Assembly ii 39. Form and contents 40. Annual audit 41. Supplementary report 42. Report at Commissioner’s request 43. Auditor General’s powers ADMINISTRATION OF JUSTICE JUDICATURE 44. Appointment of judges 45. Tenure of judges SUPREME COURT OF THE NORTHWEST TERRITORIES 46. Judges 47. Deputy judges 48. Jurisdiction — civil cases 49. Jurisdiction — criminal cases COURT OF APPEAL OF THE NORTHWEST TERRITORIES 50. Sittings PUBLIC LANDS AND WATERS ADMINISTRATION AND CONTROL 51. Public lands — Commissioner 52. Rights in respect of waters 53. Relinquishment by Commissioner 54. Transfer to Commissioner 55. Taking of administration and control by Governor in Council 56. Prohibition order — public lands 57. Prohibition order — waters 58. Consultation — prohibition orders RESTRICTIONS COMPENSATION 59. No expenditure or compensation AGREEMENTS 60. Management of waters 61. Consultation — Minister AMENDING THIS ACT iv TRANSITIONAL PROVISIONS 62. Ordinances 63. Commissioner 64. Executive Council 65. Council 66. Speaker 67. Judges 68. Definitions 69. Existing interests 70. References to Government of Canada or Minister 71. Pending proceedings 72. Validity of laws of Legislature 73. Indemnification by Government of the Northwest Territories 74. Indemnification by Government of Canada 75. Limitation on indemnification 76. Enforcement actions 77. No waiver — solicitor-client privilege 78. Assignment of contracts 79. Transfer — public property AMENDMENT TO THIS ACT 80. Repeal — subsection 4(3) AMENDMENTS TO OTHER ACTS 3. Access to Information Act 4. Arctic Waters Pollution Prevention Act 5. Canada Evidence Act 6. Canada Water Act 7. Crown Liability and Proceedings Act 8. Electoral Boundaries Readjustment Act 9. Excise Tax Act 10. Federal-Provincial Fiscal Arrangements Act 11. Canadian Human Rights Act 12. Importation of Intoxicating Liquors Act 13. Department of Indian Affairs and Northern Development Act 14. Interpretation Act 15–17. Canada Lands Surveys Act v 18. National Energy Board Act 19. Northern Pipeline Act 20–25. Canada Oil and Gas Operations Act 26. Privacy Act 27. Statutory Instruments Act 28. Canada Student Loans Act 29–31. 32. Territorial Lands Act Dominion Water Power Act 33–34. Divorce Act 35–37. Canada Petroleum Resources Act 38. 39–40. Canadian Multiculturalism Act Official Languages Act 41. Hibernia Development Project Act 42. Federal Real Property and Federal Immovables Act 43. Nunavut Act 44–45. Land Titles Repeal Act 46. Oceans Act 47. Canadian Environmental Protection Act, 1999 48–49. 50–51. Canada Elections Act Canada National Parks Act 52. Youth Criminal Justice Act 53. Nunavut Waters and Nunavut Surface Rights Tribunal Act 54. Public Service Labour Relations Act 55. Public Service Employment Act 56–57. Tlicho Land Claims and Self-Government Act AMENDMENTS TO THE OATHS OF ALLEGIANCE AND OFFICE AND SEAT OF GOVERNMENT ORDER (N.W.T.) 58–63. Amendments COORDINATING AMENDMENTS 64. 2013, c. 14 REPEALS Acts 65. Northwest Territories Act 66. Northwest Territories Waters Act 67. Northwest Territories Surface Rights Board Act v Orders and Regulations 68. Game Declared in Danger of Becoming Extinct 69. Northwest Territories Reindeer Regulations 70. Management of Forests in the Northwest Territories Designation Order 71. Fire Management in the Northwest Territories Designation Order 72. Northwest Territories Archaeological Sites Regulations COMING INTO FORCE 73. Order in council PART 2 AMENDMENTS TO THE TERRITORIAL LANDS ACT 74–77. Amendments PART 3 NORTHWEST TERRITORIES WATERS ACT AMENDMENTS TO THE ACT 78–99. Amendments TRANSITIONAL PROVISIONS 100–109. CONSEQUENTIAL AMENDMENT TO THE MACKENZIE VALLEY RESOURCE MANAGEMENT ACT 110. Amendment COMING INTO FORCE 111. Order in council PART 4 MACKENZIE VALLEY RESOURCE MANAGEMENT ACT AMENDMENTS TO THE ACT 112–237. Amendments CONSEQUENTIAL AMENDMENTS 238. Access to Information Act 239. Privacy Act vi 240. Tlicho Land Claims and Self-Government Act TRANSITIONAL PROVISIONS 241–252. COMING INTO FORCE 253. Order in council 62-63 ELIZABETH II —————— CHAPTER 2 An Act to replace the Northwest Territories Act to implement certain provisions of the Northwest Territories Lands and Resources Devolution Agreement and to repeal or make amendments to the Territorial Lands Act, the Northwest Territories Waters Act, the Mackenzie Valley Resource Management Act, other Acts and certain orders and regulations [Assented to 25th March, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Northwest Territories Devolution Act. PART 1 NORTHWEST TERRITORIES ACT ENACTMENT OF ACT Enactment 2. The Northwest Territories Act is enacted as follows: An Act respecting the Northwest Territories SHORT TITLE Short title 1. This Act may be cited as the Northwest Territories Act. INTERPRETATION Definitions 2. The following definitions apply in this Act. 2 “Aboriginal party” « partie autochtone » “Agreement” « accord » “federal appurtenant undertaking” « entreprise fédérale en cause » C. 2 Northwest Territo “Aboriginal party” means an Aboriginal organization that is a party to the Agreement. “Agreement” means the Northwest Territories Lands and Resources Devolution Agreement that was made on June 25, 2013, as amended from time to time. “federal appurtenant undertaking” means an undertaking in relation to which a use of waters or a deposit of waste is permitted by a licence and that is (a) related to remediation that is performed by or on behalf of Her Majesty in right of Canada (i) under the Agreement, or (ii) in respect of an Excepted Waste Site as defined in section 1.1 of the Agreement; or (b) located on public lands that are under the administration of a federal minister. “former Act” « ancienne loi » “gas” « gaz » “Gwich’in Agreement” « accord gwichin » “former Act” means the Northwest Territories Act, chapter N-27 of the Revised Statutes of Canada, 1985. “gas” means natural gas — including coal-bed methane — and all substances other than oil that are produced in association with natural gas. “Gwich’in Agreement” means the Agreement as defined in section 2 of the Gwich’in Land Claim Settlement Act. “Inuvialuit Final Agreement” « Convention définitive des Inuvialuits » “Inuvialuit Final Agreement” means the Agreement as defined in section 2 of the Western Arctic (Inuvialuit) Claims Settlement Act. “line of delimitation” « ligne de démarcation » “line of delimitation” means the Line of Delimitation that is described in Schedule 18 to the Agreement. “minerals” « ressources minérales » “Minister” « ministre » “minerals” means precious or base metals or other non-living naturally occurring substances — including coal, but not including oil, gas or water — that are, or were before their production, part of the land, whether solid, liquid or gaseous. “Minister” means the Minister of Indian Affairs and Northern Development. Transfert de responsabilités a 2013-2014 “Northwest Territories” « Territoires du Nord-Ouest » “oil” « pétrole » “Northwest Territories” means that part of Canada that is north of the 60th parallel of north latitude, west of the boundary described in Schedule I to the Nunavut Act and not within Yukon. “oil” means (a) crude petroleum — regardless of gravity — that is produced at a well-head in liquid form; or (b) any other hydrocarbons — except coal and gas — including hydrocarbons that may be extracted or recovered from surface or subsurface deposits, including deposits of oil sand, bitumen, bituminous sand or oil shale and other types of deposits. “onshore” « région intracôtière » “onshore” means that part of Canada that is north of the 60th parallel of north latitude, west of the boundary described in Schedule I to the Nunavut Act and not within Yukon that consists of the following lands: (a) lands, including lands under water, that lie landward of the low-water line — or in respect of Inuvialuit lands as defined in section 2 of the Inuvialuit Final Agreement, landward of the mean or ordinary high-water mark — of the sea coast of the mainland or of the sea coast of any naturally occurring permanent island; (b) lands under water that are within small enclosed bays along the sea coast of the mainland or the sea coast of any naturally occurring permanent island; and (c) lands, including lands under water, that lie landward of the line of delimitation and seaward of the low-water line — or in respect of lands that are contiguous with the sea coast of Inuvialuit lands as defined in section 2 of the Inuvialuit Final Agreement, seaward of the mean or ordinary high-water mark — of the sea coast of the mainland. It does not include lands that lie seaward of the line of delimitation, other than those lands — including lands under water — that lie landward of the low-water line of the sea coast of those naturally occurring permanent islands and C. 2 Northwest Territo those lands under water that are within small enclosed bays along the sea coast of those islands. “public lands” « terres domaniales » “public lands” means (a) lands — including minerals, oil, gas, timber or wood and buildings, structures, improvements or other fixtures — that are situated in the onshore and that belong to Her Majesty in right of Canada; or (b) interests — in lands that are situated in the onshore — that belong to Her Majesty in right of Canada. “Sahtu Agreement” « accord du Sahtu » “Sahtu Agreement” means the Agreement as defined in section 2 of the Sahtu Dene and Metis Land Claim Settlement Act. “selfgovernment agreement” « accord sur l’autonomie gouvernementale » “self-government agreement” means an agreement between Her Majesty in right of Canada and an Aboriginal people of the Northwest Territories that is implemented by an Act of Parliament and that recognizes (a) the legal status and capacity of a governing body to represent that Aboriginal people; and (b) the authority of that governing body to enact laws. “settlement agreement” « entente de règlement » “settlement lands” « terres visées par un règlement » “small enclosed bay” « petite baie fermée » “settlement agreement” means an agreement that is listed in Schedule 1 to the Agreement. “settlement lands” means lands in the Northwest Territories whose title is vested in an Aboriginal organization under a settlement agreement. “small enclosed bay” means any coastal indentation that meets the following conditions: (a) the distance of a straight line across the entrance of the indentation at the low-water line measures four kilometres or less; and (b) the area of the indentation, including any islands or parts of islands lying within the indentation, is greater than that of a semicircle whose diameter is the distance of the straight line referred to in paragraph (a). 2013-2014 “Tlicho Agreement” « accord tlicho » “waters” « eaux » Consultation Transfert de responsabilités a “Tlicho Agreement” means the Agreement as defined in section 2 of the Tlicho Land Claims and Self-Government Act. “waters” means any inland waters — whether in a liquid or frozen state — that are on or below the surface of lands that are situated in the onshore. 3. Wherever in this Act a reference is made, in relation to any matter, to a duty to consult, that duty must be exercised (a) by providing the person to be consulted with the following: (i) notice of the matter in sufficient form and detail to allow the person to prepare their views on the matter, (ii) a reasonable period for the person to prepare those views, and (iii) an opportunity to present those views to the person having that duty; and (b) by considering, fully and impartially, any views so presented. EXECUTIVE POWER Commissioner 4. (1) A Commissioner of the Northwest Territories must be appointed by order of the Governor in Council. Publication of order (2) The order appointing the Commissioner must be published in the Canada Gazette. Instructions (3) The Commissioner must act in accordance with any written instructions given to him or her by the Governor in Council or the Minister. Instructions laid before Legislative Assembly of the Northwest Territories (4) The Commissioner must, as soon as possible after receiving written instructions, make them available to the Executive Council of the Northwest Territories and cause them to be laid before the Legislative Assembly of the Northwest Territories, but the written instructions are effective when they are made. C. 2 Deputy Commissioner 5. (1) The Governor in Council may appoint a Deputy Commissioner to act as Commissioner during the Commissioner’s absence or inability or when that office is vacant. Absence, inability or vacancy (2) The senior judge, within the meaning of subsection 22(3) of the Judges Act, of the Supreme Court of the Northwest Territories is authorized to act as Deputy Commissioner during the Deputy Commissioner’s absence or inability or when that office is vacant. Oaths 6. Before assuming office, the Commissioner and the Deputy Commissioner must take and subscribe the oath of office and the oath of allegiance prescribed by the Governor in Council. Salaries 7. The salary of the Commissioner and of the Deputy Commissioner are to be fixed by the Governor in Council and paid out of the Consolidated Revenue Fund of Canada. Executive Council 8. An Executive Council of the Northwest Territories is established, the members of which are to be appointed by the Commissioner. Seat of government 9. The seat of the Government of the Northwest Territories is at Yellowknife or at another place in the Northwest Territories that is designated by the Legislature. Northwest Territo LEGISLATIVE POWER LEGISLATIVE ASSEMBLY OF THE NORTHWEST TERRITORIES Continuance 10. The Council of the Northwest Territories established under the former Act is continued as the Legislative Assembly of the Northwest Territories. Each member of the Legislative Assembly is elected to represent an electoral district in the Northwest Territories. Duration 11. (1) No Legislative Assembly is to continue for longer than five years after the day on which the writs are returned for a general election, but the Commissioner may dissolve it before then. Writs (2) Writs for the election of members of the Legislative Assembly are to be issued on the Commissioner’s instructions. 2013-2014 Transfert de responsabilités a Oaths 12. Before assuming office, each member of the Legislative Assembly must take and subscribe before the Commissioner the oath of office prescribed by the Legislature of the Northwest Territories and the oath of allegiance set out in the Fifth Schedule to the Constitution Act, 1867. Sittings 13. The Legislative Assembly must sit at least once every 12 months. Speaker 14. (1) The Legislative Assembly must elect one member as Speaker to preside over the Legislative Assembly when it is sitting. Speaker’s vote (2) The Speaker may vote in the Legislative Assembly only in the case of a tie. Quorum 15. A majority of the members of the Legislative Assembly, including the Speaker, constitutes a quorum. Rules 16. The Legislative Assembly may make rules for its operations and procedures, except in relation to the subjects set out in paragraph 18(1)(b). LEGISLATURE OF THE NORTHWEST TERRITORIES Continuance 17. The Commissioner in Council as defined in section 2 of the former Act is continued as the Legislature of the Northwest Territories; the Legislature consists of the Commissioner and the Legislative Assembly. LEGISLATIVE POWERS Subjects 18. (1) The Legislature may make laws in relation to the following subjects in respect of the Northwest Territories: (a) the election of members of the Legislative Assembly, including the name and number of electoral districts and the qualifications of electors and candidates; (b) the disqualification of persons from sitting or voting as members of the Legislative Assembly and the privileges, indemnities and expenses of those members; (c) the Executive Council; (d) the establishment and tenure of public offices and the appointment, conditions of employment and payment of office-holders; C. 2 Northwest Territo (e) municipal and local institutions; (f) direct taxation and licensing in order to raise revenue for territorial, municipal or local purposes; (g) the levying of a tax on furs — or any other parts of fur-bearing animals — that are to be shipped or taken from the Northwest Territories to any place outside the Northwest Territories; (h) the incorporation of companies with territorial objects, except railway — other than street railway —, steamship, air transport, telegraph and telephone companies; (i) the solemnization of marriage; (j) property and civil rights; (k) the administration of justice, including the constitution, maintenance and organization of territorial courts — of both civil and criminal jurisdiction — and procedure in civil matters in those courts; (l) the establishment, maintenance and management of prisons and other places of confinement; (m) the conservation of wildlife and its habitat; (n) waters — the rights in respect of which are under the administration and control of the Commissioner — including the disposition under subsection 52(3) of those rights, the deposit of waste in those waters and what constitutes waste; (o) education, but any law respecting education must provide that (i) a majority of the ratepayers of any part of the Northwest Territories may establish any school in that part that they think fit and make the necessary assessment and collection of rates for it, and (ii) the minority of the ratepayers of that part of the Northwest Territories — whether Protestant or Roman Catholic — may establish separate schools in that part and, if they do so, are liable to assessments of only the rates that they impose on themselves in respect of those schools; Transfert de responsabilités a 2013-2014 (p) immigration; (q) those public lands that are under the administration and control of the Commissioner, including their disposition under subsection 51(1); (r) intoxicants, including what constitutes an intoxicant; (s) hospitals and charities; (t) agriculture; (u) the entering into of intergovernmental agreements by the Commissioner or any other official of the Government of the Northwest Territories; (v) the expenditure of money for territorial purposes; (w) the adoption and use of an official seal; (x) generally, all matters of a merely local or private nature; (y) the imposition of fines, penalties, imprisonment or other punishments in respect of a contravention of a provision of a law of the Legislature; and (z) any other subject that may be designated by order of the Governor in Council. Laws — intoxicants (2) The Legislature may make laws relating to the importation of intoxicants into the Northwest Territories from another part of Canada or elsewhere and defining what constitutes an intoxicant for the purposes of those laws. Laws — natural resources 19. (1) The Legislature may make laws in relation to the following subjects in respect of the onshore: (a) exploration for non-renewable natural resources; (b) the development, conservation and management of non-renewable natural resources and forestry resources, including the rate of primary production from those resources; (c) oil and gas pipelines that are situated entirely in the onshore; C. 2 Northwest Territo (d) the development, conservation and management of sites and facilities for the production of electrical energy; and (e) the export, from the onshore to another part of Canada, of the primary production from non-renewable natural resources and forestry resources and of the electrical energy that is produced in the onshore. Limitation — no discrimination (2) A law that is made under paragraph (1)(e) is not to authorize or provide for discrimination in prices or in supplies that are exported. Laws — taxation (3) The Legislature may make laws in relation to the raising of money by any mode of taxation in respect of resources referred to in paragraph (1)(b) and the primary production from those resources and in respect of sites and facilities referred to in paragraph (1)(d) and the production of electrical energy from those sites and facilities. The Legislature may make those laws even if the production is exported. Limitation — no differentiation (4) A law that is made under subsection (3) is not to authorize or provide for taxation that differentiates between production that is exported and that which is not. Definition of “primary production” (5) In this section, “primary production” means (a) production from a non-renewable natural resource if (i) it is in the form in which the resource exists on its recovery or severance from its natural state, or (ii) it results from processing or refining the resource and is not (A) a manufactured product, or (B) a product that results from refining crude oil, refining upgraded heavy crude oil, refining gases or liquids derived from coal or refining a synthetic equivalent of crude oil; and 2013-2014 Transfert de responsabilités a (b) production from a forestry resource if the product consists of sawlogs, poles, lumber, wood chips, sawdust or any other primary wood product — or of wood pulp — and is not manufactured from wood. No derogation (6) Nothing in subsections (1) to (5) derogates from any powers that the Legislature has under this Act. Laws — access to lands and waters 20. The Legislature may make laws in relation to access to the public lands that are under the administration of a federal minister and to the waters overlying those lands, including the compensation that is to be paid in respect of that access. Roads on Tlicho lands 21. Laws of the Legislature that are made in relation to public highways apply to roads identified in the Tlicho Agreement — as if they were on public lands — if the Tlicho Agreement provides that those laws apply to those roads. Unitization of straddling resources 22. (1) Despite sections 18 and 19, the Legislature must not amend a law of the Legislature without the consent of the Governor in Council if the law as amended would (a) affect the unitization of those straddling resources that are referred to in the Agreement for Coordination and Cooperation in the Management and Administration of Petroleum Resources in the Inuvialuit Settlement Region that was made on June 25, 2013, as amended from time to time; or (b) limit how that agreement applies to or is implemented by the Government of the Northwest Territories. National Energy Board (2) Despite sections 18 and 19, during the period of 20 years beginning on the day on which section 1 comes into force, the Legislature must not amend a law of the Legislature without the consent of the Governor in Council if the law as amended would affect the regulatory functions of the National Energy Board in that part of the Inuvialuit Settlement Region — as defined in section 2 of the Inuvialuit Final Agreement — that is situated in the onshore. C. 2 Federal appurtenant undertakings 23. Only a federal minister may, in relation to a federal appurtenant undertaking, exercise the following powers and functions under a law of the Legislature: Northwest Territo (a) approve the issuance, renewal or amendment of a licence permitting the use of waters or the deposit of waste in waters; (b) consent to a declaration by a water board that an amendment to such a licence — as a result of which the use, flow or quality of waters would be altered — is required on an emergency basis; (c) approve the form of any security posted in respect of such a licence; (d) hold and apply the security; (e) exercise powers that are substantially the same as those set out in section 39 of the Northwest Territories Waters Act, as it read immediately before the coming into force of section 1; (f) issue policy directions to a water board that may issue, renew or amend such a licence; and (g) designate inspectors and grant them powers that are substantially the same as those set out in section 37 or 44.02 of the Northwest Territories Waters Act, as they read immediately before the coming into force of section 1. Composition of water board 24. For every five members who are appointed to a water board that may — under a law of the Legislature — issue, renew or amend a licence permitting the use of waters or the deposit of waste in waters, one must be nominated by a federal minister. Restrictions on powers 25. (1) Nothing in subsection 18(1) or section 19 must be construed as giving the Legislature greater powers than are given to legislatures of provinces under sections 92, 92A and 95 of the Constitution Act, 1867. 2013-2014 Transfert de responsabilités a Water power (2) Despite subsection 18(1) and sections 19 and 20, the Legislature must not make laws in respect of the right to the use and flow of waters for the production or generation of water power to which the Dominion Water Power Act applies. Agreement implementation Acts 26. Despite subsection 25(1), the Legislature may, in exercising its powers under sections 18 and 19 for the purpose of implementing an Aboriginal land claim agreement or a selfgovernment agreement, make laws that are in relation to the matters coming within class 24 of section 91 of the Constitution Act, 1867. Laws — conservation of wildlife 27. Despite subsection 25(1), any law of the Legislature that is in relation to the conservation of wildlife applies, unless the contrary intention appears in it, to and in respect of Aboriginal people. Laws — borrowing, making loans and investing 28. (1) The Legislature may make laws for the (a) borrowing of money by the Commissioner on behalf of the Northwest Territories for territorial, municipal or local purposes; (b) making of loans to persons; and (c) investing by the Commissioner of surplus money standing to the credit of the Consolidated Revenue Fund of the Northwest Territories. Restriction (2) The aggregate of all borrowings is not to exceed the maximum amount set under subsection (4). Charge on Consolidated Revenue Fund (3) The repayment of money borrowed under a law made under paragraph (1)(a) — and the payment of interest on that money — is a charge on and is payable out of the Consolidated Revenue Fund of the Northwest Territories. Maximum amount — borrowings (4) The Governor in Council may, on the recommendation of the Minister of Finance, set the maximum amount of the aggregate of all borrowings. C. 2 Regulations (5) The Governor in Council may, on the recommendation of the Minister of Finance, make regulations respecting borrowings for the purposes of subsections (2) and (4), including regulations Northwest Territo (a) respecting what constitutes, or is deemed to constitute, borrowing; (b) respecting the entities, or classes of entities, whose borrowings are to be taken into account; and (c) respecting the manner in which the value of a borrowing must be determined. Withholding assent 29. (1) The Governor in Council may, in writing, direct the Commissioner to withhold his or her assent to a bill that has been introduced in the Legislative Assembly. Assent of Governor in Council (2) A bill in respect of which a direction is given must not become law without the Governor in Council’s assent, which is not to be given later than one year after the day on which the bill is adopted by the Legislative Assembly. Transmittal of laws 30. (1) A copy of every law of the Legislature must be transmitted by the Clerk of the Legislative Assembly to the Governor in Council within 30 days after the day on which it is made. Disallowance (2) The Governor in Council may disallow any law of the Legislature or any provision of such a law at any time within one year after the day on which it is made. Conflicting laws 31. In the event of a conflict between a law of the Legislature and a federal enactment, the federal enactment prevails to the extent of the conflict. Official Languages Act 32. (1) The ordinance entitled the Official Languages Act — made on June 28, 1984 by the Commissioner in Council, as amended on June 26, 1986 or by an Act referred to in section 33 — must not be amended, repealed or rendered inoperable by the Legislature without the concurrence of Parliament by way of an amendment to this Act. Additional rights and services (2) Nothing in subsection (1) is to be construed as preventing the Commissioner, the Legislature or the Government of the Northwest 2013-2014 Transfert de responsabilités a Territories from granting rights in respect of, or providing services in, English, French or a language of an Aboriginal people of Canada — in addition to the rights and services provided for in the Official Languages Act referred to in subsection (1) — whether by amendment, without the concurrence of Parliament, or by any other means. Amendments concurred in 33. (1) Parliament concurs in An Act to amend the Official Languages Act, made on October 29, 1990 by the Commissioner in Council. March 12, 1992 (2) Parliament concurs in An Act to amend the Official Languages Act, made on March 12, 1992 by the Commissioner in Council. CONSOLIDATED REVENUE FUND OF THE NORTHWEST TERRITORIES Establishment 34. (1) All public moneys over which the Legislature has the power of appropriation are to form a fund to be known as the Consolidated Revenue Fund of the Northwest Territories. Establishment of bank accounts (2) The member of the Executive Council designated for that purpose by a law of the Legislature must establish, in the name of the Government of the Northwest Territories, accounts for the deposit of public moneys with (a) banks as defined in section 2 of the Bank Act; or (b) authorized foreign banks, as defined in section 2 of the Bank Act, that are not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. Recommendation of Commissioner 35. The Legislative Assembly must not adopt or pass any vote, resolution, address or bill — for the appropriation of public moneys, or of any tax, for any purpose — that has not been first recommended to the Legislative Assembly by message of the Commissioner in the session in which the vote, resolution, address or bill is proposed. Appropriation of moneys granted by Parliament 36. If a sum of money is granted to Her Majesty in right of Canada by Parliament to defray expenses for a specified public service in C. 2 Northwest Territo the Northwest Territories, the power of appropriation by the Legislature over that sum is subject to the purpose for which it is granted. PUBLIC ACCOUNTS OF THE NORTHWEST TERRITORIES Fiscal year 37. The fiscal year of the Government of the Northwest Territories is the period beginning on April 1 in one year and ending on March 31 in the next year. Submission to Legislative Assembly 38. The Commissioner, with the consent of the Executive Council, must lay before the Legislative Assembly — on or before the day of each fiscal year that the Legislative Assembly fixes — a report called the Public Accounts of the Northwest Territories for the preceding fiscal year; the Legislative Assembly must consider the report. Form and contents 39. The Public Accounts of the Northwest Territories must be prepared in any form that the Commissioner, with the consent of the Executive Council, directs and are to include (a) consolidated financial statements for the Government of the Northwest Territories, prepared in accordance with Canadian public sector accounting standards; (b) any other information or statements that are required in support of those consolidated financial statements under any law of the Legislature; and (c) the opinion of the Auditor General of Canada that is referred to in subsection 40(1). Annual audit 40. (1) The Auditor General of Canada must audit the accounts — including those related to the Consolidated Revenue Fund of the Northwest Territories — and financial transactions of the Government of the Northwest Territories in each fiscal year in accordance with Canadian generally accepted auditing standards and must express his or her opinion as to whether (a) the consolidated financial statements present fairly — in all material respects and in accordance with Canadian public sector accounting standards — the financial situation of the Government of the Northwest Territories as at the end of the fiscal year; and 2013-2014 Transfert de responsabilités a (b) the transactions of the Government of the Northwest Territories that have come to the notice of the Auditor General in the course of the audit are within the powers of that Government under this or any other Act of Parliament. Report (2) The Auditor General must report to the Legislative Assembly any matter falling within the scope of the audit that, in his or her opinion, ought to be reported to the Assembly. Supplementary report 41. The Auditor General of Canada may, at any time, inquire into and submit a supplementary report to the Legislative Assembly about any matter relating to the activities of the Government of the Northwest Territories, including whether (a) accounts have not been faithfully and properly maintained or public money has not been fully accounted for or paid, if so required by law, into the Consolidated Revenue Fund; (b) essential records have not been maintained or the rules and procedures applied have been insufficient to safeguard and control public property, to secure an effective check on the assessment, collection and proper allocation of the revenue and to ensure that expenditures have been made only as authorized; (c) money has been expended for purposes other than those for which it was appropriated by the Legislature or has been expended without due regard to economy or efficiency; or (d) satisfactory procedures have not been established to measure and report the effectiveness of programs, if such procedures could appropriately and reasonably be implemented. Report at Commissioner’s request 42. At the Commissioner’s request, made with the consent of the Executive Council, the Auditor General of Canada may — if in his or her opinion it does not interfere with the Auditor General’s primary responsibilities — inquire into and report to the Legislative Assembly on any C. 2 Northwest Territo (a) matter relating to the financial affairs of the Government of the Northwest Territories or to public property in the Northwest Territories; or (b) person or organization that has received or is seeking financial aid from the Government of the Northwest Territories. Auditor General’s powers 43. (1) For the purposes of carrying out his or her functions under this Act, the Auditor General of Canada has all the powers that he or she has under the Auditor General Act. Access to information (2) Except as provided by any law of the Legislature that expressly refers to this subsection, the Auditor General is entitled to free access at all convenient times to information that relates to the fulfilment of his or her responsibilities and is entitled to require and receive from the public service of the Northwest Territories any information, reports and explanations that he or she considers necessary for that purpose. ADMINISTRATION OF JUSTICE JUDICATURE Appointment of judges 44. The Governor in Council must appoint the judges of any superior, district or county courts in the Northwest Territories. Tenure of judges 45. The judges of the superior, district and county courts in the Northwest Territories hold office during good behaviour but are removable by the Governor General on address of the Senate and House of Commons and cease to hold office on attaining the age of 75 years. SUPREME COURT OF THE NORTHWEST TERRITORIES Judges 46. A judge — other than a deputy judge — of the Yukon Supreme Court or the Nunavut Court of Justice is, by reason of holding that office, a judge of the Supreme Court of the Northwest Territories. Deputy judges 47. (1) The Governor in Council may appoint any person who is or has been a judge of a superior, district or county court of a province or a barrister or advocate of at least 10 years standing at the bar of a province to be a deputy 2013-2014 Transfert de responsabilités a judge of the Supreme Court of the Northwest Territories and fix his or her remuneration and allowances. Duration of appointment (2) A deputy judge may be appointed for any particular case or cases or for any specified period. Tenure of office (3) A deputy judge holds office during good behaviour but is removable by the Governor General on address of the Senate and House of Commons. Powers (4) A deputy judge must be sworn to the faithful performance of his or her duties in the same manner as a judge of the Supreme Court of the Northwest Territories and, during his or her appointment, has and may exercise and perform all the powers, duties and functions of a judge of that Court. Jurisdiction — civil cases 48. The Supreme Court of the Northwest Territories has and may exercise and perform — in Yukon or Nunavut — all of its powers, duties and functions with respect to a civil case other than one for which the Court sits with a jury. Jurisdiction — criminal cases 49. (1) A judge of the Supreme Court of the Northwest Territories has and may exercise and perform — anywhere in Canada — all of its powers, duties and functions with respect to any criminal offence committed or charged to have been committed in the Northwest Territories. Application of laws (2) All laws applicable to criminal proceedings held in the Northwest Territories apply in like manner to proceedings held under this section elsewhere in Canada. Enforcement (3) Any judgment, conviction, sentence or other order pronounced or made in any proceedings held under this section outside the Northwest Territories may be enforced at the place at which it is pronounced or made — or elsewhere, either in or outside the Northwest Territories, as the judge may direct — and the proper officers of the Northwest Territories have and may exercise all powers and authority necessary for its enforcement at the place where it is directed to be enforced, even if that place is not in the Northwest Territories. C. 2 Northwest Territo COURT OF APPEAL OF THE NORTHWEST TERRITORIES Sittings 50. The Court of Appeal of the Northwest Territories may sit in the Northwest Territories or, unless a law of the Legislature provides otherwise, elsewhere in Canada. PUBLIC LANDS AND WATERS ADMINISTRATION AND CONTROL Public lands — Commissioner 51. (1) The Commissioner has the administration and control of public lands and may use, sell or otherwise dispose of those lands and retain the proceeds of the disposition. Exceptions (2) Despite subsection (1), the Commissioner does not have the administration and control of the following public lands unless they are transferred to him or her under section 54: (a) those listed under subsection (3); (b) those in respect of which the administration and control is relinquished by the Commissioner under section 53; (c) those in respect of which the administration and control is taken by the Governor in Council under section 55; and (d) those acquired by Her Majesty in right of Canada after the coming into force of section 1. List (3) The Governor in Council must, on the day on which section 1 comes into force, list the public lands that are excluded from the administration and control of the Commissioner. Rights in respect of waters 52. (1) All rights in respect of waters belong to Her Majesty in right of Canada. Limitations (2) Subsection (1) is subject to any rights granted by or under an Act of Parliament in respect of waters. Commissioner (3) The Commissioner has the administration and control of all rights in respect of waters and may exercise those rights or sell or otherwise dispose of them and may retain the proceeds of the disposition. Exceptions (4) Despite subsection (3), the Commissioner does not have the administration and control of 2013-2014 Transfert de responsabilités a (a) the right to the use and flow of waters for the production or generation of water power to which the Dominion Water Power Act applies; and (b) the following rights in respect of waters unless the administration and control of them is transferred to him or her under section 54: (i) those listed under subsection (5), (ii) those in respect of which the administration and control is relinquished by the Commissioner under section 53, (iii) those in respect of which the administration and control is taken by the Governor in Council under section 55, and (iv) those acquired by Her Majesty in right of Canada after the coming into force of section 1. List (5) The Governor in Council must, on the day on which section 1 comes into force, list the rights in respect of waters that are excluded from the administration and control of the Commissioner. Relinquishment by Commissioner 53. The Commissioner may, with the Governor in Council’s consent, relinquish — in perpetuity or for any lesser term — the administration and control of public lands and of rights in respect of waters. Transfer to Commissioner 54. The Governor in Council may, with the Commissioner’s consent, transfer to the Commissioner — in perpetuity or for any lesser term — the administration and control of public lands and of rights in respect of waters. RESTRICTIONS Taking of administration and control by Governor in Council 55. (1) The Governor in Council may, on the Minister’s recommendation, take from the Commissioner the administration and control of public lands and rights in respect of waters if, subject to subsection (2), the Governor in Council considers it necessary to do so for the purposes of (a) the national interest, including (i) national defence or security, C. 2 Northwest Territo (ii) establishing — or changing the boundaries of — a national park as defined in subsection 2(1) of the Parks Canada Agency Act, a national historic site as defined in that subsection or another area that is protected under an Act of Parliament, and (iii) the creation of the infrastructure required for initiatives in respect of transportation or energy; (b) the fulfilment of an obligation in respect of an Aboriginal or treaty right that is referred to in section 35 of the Constitution Act, 1982; or (c) the settlement of an Aboriginal land claim or the implementation of an Aboriginal land claim agreement or other treaty, a settlement agreement or a self-government agreement. Consultation (2) The Minister must — before recommending the taking of the administration and control other than for a purpose related to national defence or security — consult the member of the Executive Council who is responsible for those public lands or those rights in respect of waters and any affected Aboriginal party on the boundaries of the lands that, and the location of the waters the rights in respect of which, are subject to the taking. Prohibition order — public lands 56. The Governor in Council may, by order and on the Minister’s recommendation, prohibit the issuance under a law of the Legislature of interests in — or the authorization under a law of the Legislature of the conduct of activities on — the public lands that are specified in the order if the Governor in Council considers that the prohibition is required (a) before the taking of the administration and control of those lands under paragraph 55(1)(a) or (b); or (b) for the purposes of the settlement of an Aboriginal land claim or the implementation of an Aboriginal land claim agreement or other treaty, a settlement agreement or a selfgovernment agreement. 2013-2014 Prohibition order — waters Transfert de responsabilités a 57. The Governor in Council may, by order and on the Minister’s recommendation, prohibit any use of waters that is specified in the order — or the deposit of waste directly or indirectly into those waters — if the Governor in Council considers (a) that the use or deposit would be incompatible with or would interfere with a particular undertaking that is in the national interest; or (b) that the prohibition is required for the purposes of the settlement of an Aboriginal land claim or the implementation of an Aboriginal land claim agreement or other treaty, a settlement agreement or a selfgovernment agreement. Consultation — prohibition orders 58. The Minister must — before recommending that the Governor in Council make a prohibition order under section 56 or 57 — consult the member of the Executive Council who is responsible for those public lands or those waters and any affected Aboriginal party on (a) the boundaries of the lands — and the interests or activities — that are the subject of the order to be made under section 56; and (b) the location of the waters that are the subject of the order to be made under section 57. COMPENSATION No expenditure or compensation 59. (1) Subject to subsection (2), the following are to be done without expenditures by or compensation to the Government of the Northwest Territories: (a) a relinquishment under section 53; (b) a taking under section 55; and (c) the making of a prohibition order under section 56 or 57. Exception — improvements to public lands (2) If the Commissioner relinquishes to the Governor in Council, or the Governor in Council takes, the administration and control of public lands, the Government of Canada must compensate the Government of the Northwest Territories for any improvements that it has made to those lands. C. 2 Negotiation (3) As soon as practicable after the relinquishment or the taking, the Government of Canada and the Government of the Northwest Territories are to attempt to reach an agreement on the amount of compensation. Appraisal expert (4) If the Government of Canada and the Government of the Northwest Territories are unable to reach an agreement, they are to refer the matter to an agreed upon person with expertise in determining the value of improvements to land. Amount of compensation (5) That person must determine that value on a basis similar to the determination of the fair actual value of the improvements — at the time the Governor in Council takes or has relinquished to it the administration and control of the lands — calculated in accordance with the method for calculating the fair actual value of improvements to land set out in a law of general application of the Legislature relating to the assessment of taxes on real property. That value is the amount of compensation. Northwest Territo AGREEMENTS Management of waters 60. With the approval of the Governor in Council and subject to any agreement entered into under section 5 or 11 of the Canada Water Act, the Minister may, on behalf of the Government of Canada, enter into an agreement with a provincial government providing for the management of any waters that (a) are (i) partially on lands situated in the Northwest Territories that are under the administration of a federal minister, and (ii) partially on lands that are not under the administration of a federal minister; or (b) flow between (i) lands situated in the Northwest Territories that are under the administration of a federal minister, and (ii) lands that are not under the administration of a federal minister. 2013-2014 Transfert de responsabilités a AMENDING THIS ACT Consultation — Minister 61. (1) Before a bill that amends or repeals this Act is introduced in the House of Commons by a federal minister, the Minister must consult the Executive Council with respect to the proposed amendment or repeal. Recommendations — Legislative Assembly (2) The Legislative Assembly may make any recommendations to the Minister that it considers appropriate with respect to the amendment or the repeal of this Act. TRANSITIONAL PROVISIONS Ordinances 62. An ordinance, as defined in section 2 of the former Act, is continued as a law of the Legislature of the Northwest Territories. Commissioner 63. (1) The Commissioner, as defined in section 2 of the former Act, who is in office immediately before the coming into force of section 1 continues in office. Deputy Commissioner (2) The Deputy Commissioner — appointed under subsection 4(1) of the former Act — who is in office immediately before the coming into force of section 1 continues in office. Executive Council 64. The members of the Executive Council — chosen or appointed under subsection 61(1) of the Legislative Assembly and Executive Council Act, S.N.W.T. 1999, c. 22 — who are in office immediately before the coming into force of section 1 continue in office as members of the Executive Council established under section 8. Council 65. Despite subsection 11(1), the members of the Council — as defined in section 2 of the former Act — who are in office immediately before the coming into force of section 1 continue in office as members of the Legislative Assembly for the remainder of the period provided under subsection 9(3) of the former Act, but the Commissioner may dissolve the Legislative Assembly before then. Speaker 66. The Speaker, elected under subsection 12(1) of the former Act, who is in office immediately before the coming into force of section 1 continues in office. C. 2 Judges 67. (1) Judges, appointed under section 32 of the former Act, who are in office immediately before the coming into force of section 1 continue in office. Deputy judges (2) Deputy judges, appointed under subsection 35(1) of the former Act, who are in office immediately before the coming into force of section 1 continue in office. Definitions 68. The following definitions apply in sections 69 to 71, 73 and 74. “encumbering right” « charge » “existing interest” « intérêt existant » Northwest Territo “encumbering right” means a right referred to in section 7(94) of the Inuvialuit Final Agreement, an interest referred to in section 18.5 of the Gwich’in Agreement, section 19.5 of the Sahtu Agreement or section 18.6 of the Tlicho Agreement or a similar right or interest referred to in another settlement agreement. “existing interest” means (a) a right or interest that exists — immediately before the coming into force of section 1 — under an Act of Parliament that is repealed or rendered inapplicable to such a right or interest by an Act of Parliament that implements the Agreement; (b) a right or interest that exists — immediately before that coming into force — under an access order, a permit, licence or other authorization, a lease or an agreement for lease or sale that is issued, granted or otherwise obtained under an Act of Parliament that is repealed or rendered inapplicable to such a right or interest by an Act of Parliament that implements the Agreement; (c) a right or interest that exists immediately before that coming into force under a licence — as defined in section 51 of the Mackenzie Valley Resource Management Act as it read immediately before that coming into force — other than a licence that is in relation to a federal area as defined in section 51 of the Mackenzie Valley Resource Management Act; (d) a right or interest that is a renewal, replacement or successor of a right or interest referred to in paragraph (a), (b) or (c) if a Transfert de responsabilités a 2013-2014 right to that renewal, replacement or successor exists immediately before that coming into force; or (e) a licence that (i) is valid immediately before the coming into force of section 1 and the giving of which was subject to the Federal Real Property and Federal Immovables Act, or (ii) is a renewal, replacement or successor of such a licence if a right to that renewal, replacement or successor exists immediately before that coming into force. For greater certainty, it includes a right or interest referred to in paragraph (a), (b), (c), (d) or (e) that is an encumbering right, as well as an interest referred to in subsection 117.2(1) of the Canada Petroleum Resources Act that is in respect of the portion of those lands situated in the onshore. Existing interests 69. (1) An existing interest must, subject to subsections (2) to (4), be administered and governed in accordance with any law of the Legislature. Limitation — additional conditions (2) A law of the Legislature may provide for additional conditions in respect of the exercise of an existing interest only if those conditions are applicable to similar rights or interests that are issued, granted or otherwise obtained under a law of the Legislature. Limitation — limitation, suspension or cancellation (3) A law of the Legislature may, in respect of an existing interest, provide for its limitation, suspension or cancellation only if (a) the circumstances for its limitation, suspension or cancellation are identical to those that would have applied immediately before the coming into force of section 1; or (b) subject to subsection (4), its limitation, suspension or cancellation is for a failure to comply with a condition in respect of the exercise of the existing interest and the law applies to all similar rights or interests. Limitation — paragraph (3)(b) (4) A law of the Legislature must not provide for the limitation, suspension or cancellation of an existing interest under paragraph (3)(b) if it arose from C. 2 Northwest Territo (a) a recorded claim, a lease or a permit, as those terms are defined in subsection 2(1) of the Northwest Territories and Nunavut Mining Regulations; or (b) an interest as defined in section 2 of the Canada Petroleum Resources Act. Continuation (5) An existing interest — other than one described in paragraph (c) of the definition “existing interest” in section 68 — continues in full force and effect until the earliest of the following takes place: (a) it expires or is surrendered, (b) with the agreement of the holder, it is cancelled and replaced by a right or interest issued or granted by the Government of the Northwest Territories, (c) in the case of an encumbering right, it is — with the agreement of the holder and the relevant Aboriginal organization — cancelled under a settlement agreement, (d) it is limited, suspended or cancelled under a law of the Legislature referred to in subsection (3), or (e) it is expropriated and its holder is compensated under a law of the Legislature. References to Government of Canada or Minister 70. Any reference to the Government of Canada or the Minister in an instrument evidencing an existing interest must be read as a reference to the Government of the Northwest Territories. Pending proceedings 71. Every proceeding — other than a civil or criminal one that is before a court — with respect to a right or interest that is referred to in paragraph (a), (b), (c) or (e) of the definition “existing interest” in section 68 that is in progress immediately before the coming into force of section 1 must be taken up and continued under and in conformity with the laws of the Legislature without any further formality. Validity of laws of Legislature 72. A law of the Legislature that specifically provides that it applies to matters governed by section 45, 46, 47, 57, 58 or 59 of the Northwest Territories Act, the Canada Oil and Gas 2013-2014 Transfert de responsabilités a Operations Act, the Territorial Lands Act, the Canada Petroleum Resources Act, the Federal Real Property and Federal Immovables Act, the Northwest Territories Waters Act or the Northwest Territories Surface Rights Board Act — as they read immediately before the coming into force of section 1 — is considered for all purposes to have been validly made if it is made before that coming into force and would have been valid if made after that coming into force. However, it has no force and effect before that coming into force. Indemnification by Government of the Northwest Territories 73. (1) The Government of the Northwest Territories must indemnify the Government of Canada, or any of its employees or agents, against all costs, charges and expenses, including amounts paid to settle an action or to satisfy a judgment, that are reasonably incurred in respect of any claim, action or other proceeding brought against the Government of Canada, or any of its employees or agents, arising out of any act or omission of the Government of the Northwest Territories, or any of its employees or agents, occurring (a) after the coming into force of section 1, in respect of (i) public lands that are under the administration and control of the Commissioner other than those that are under his or her administration and control immediately before that coming into force, (ii) rights in respect of waters that are under the administration and control of the Commissioner, or (iii) existing interests; (b) in respect of security that is assigned to the Government of the Northwest Territories under the Agreement; (c) in respect of records that are copied, loaned or transferred under the Agreement unless the act or omission is made under the Agreement; or (d) in respect of remediation that is performed under the Agreement. C. 2 Indemnification — obligations under Agreement (2) The Government of the Northwest Territories must indemnify the Government of Canada, or any of its employees or agents, against all costs, charges and expenses, including amounts paid to settle an action or satisfy a judgment, that are reasonably incurred in respect of any claim, action or other proceeding brought against the Government of Canada, or any of its employees or agents, arising out of a failure by the Government of the Northwest Territories, or any of its employees or agents, to meet its obligations under the Agreement in respect of a federal employee. Indemnification by Government of Canada 74. (1) The Government of Canada must indemnify the Government of the Northwest Territories, or any of its employees or agents, against all costs, charges and expenses, including amounts paid to settle an action or satisfy a judgement, that are reasonably incurred in respect of any claim, action or other proceeding brought against the Government of the Northwest Territories, or any of its employees or agents, arising out of any act or omission of the Government of Canada, or any of its employees or agents, occurring Northwest Territo (a) before the coming into force of section 1, in respect of (i) public lands that istration and control other than those that administration and coming into force, are under the adminof the Commissioner were under his or her control before that (ii) rights in respect of waters that are under the administration and control of the Commissioner, or (iii) existing interests; (b) in respect of a taking under section 55 or the making of a prohibition order under section 56 or 57; (c) in respect of security that is assigned to the Government of the Northwest Territories under the Agreement; (d) in respect of records that are copied, loaned or transferred under the Agreement; or (e) in respect of remediation that is performed under the Agreement. 2013-2014 Transfert de responsabilités a Indemnification — Aboriginal party (2) The Government of Canada must indemnify an Aboriginal party, or any of its employees or agents, against all costs, charges and expenses, including amounts paid to settle an action or satisfy a judgement, that are reasonably incurred in respect of any claim, action or other proceeding brought against that Aboriginal party, or any of its employees or agents, arising out of any act or omission of the Government of Canada, or any of its employees or agents, occurring in respect of remediation performed under the Agreement on that Aboriginal party’s settlement lands. Limitation on indemnification 75. The Government of Canada, the Government of the Northwest Territories or an Aboriginal party — or an employee or agent of any of them — is not entitled to be indemnified under section 73 or 74 if the claim, action or proceeding is settled out of court without the written consent of the Government that is required to provide the indemnity. Enforcement actions 76. After the coming into force of section 1, the Government of the Northwest Territories may, despite section 71 and to the exclusion of any other person or entity, commence or continue enforcement actions — under an Act of Parliament that is repealed or rendered inapplicable in respect of the onshore on the coming into force of that section — other than one that is before a court on the coming into force of that section. No waiver— solicitor-client privilege 77. (1) Communication under the Agreement by the Government of Canada to the Government of the Northwest Territories of information, however recorded, that is subject to solicitor-client privilege does not constitute a waiver of that privilege. Prohibition (2) No employee or agent of the Government of the Northwest Territories is, except with the Minister’s written permission, to knowingly communicate or make available any information referred to in subsection (1) — or permit it to be communicated or made available — to a person who is not an employee or agent of that Government. C. 2 Assignment of contracts 78. (1) In the case of a contract that is to be assigned by the Government of Canada to the Government of the Northwest Territories under the Agreement, the contract must be assigned even if Northwest Territo (a) the contract does not allow for the assignment; or (b) a party’s consent to the assignment is required under the contract and the party does not consent. Compensation (2) The Government of Canada must compensate the parties for costs or losses arising from an assignment referred to in subsection (1). Transfer — public property 79. (1) Section 61 of the Financial Administration Act does not apply to a transfer of public property, as defined in section 2 of that Act, that is made under the Agreement. Disposition — federal real property and federal immovables (2) The Federal Real Property and Federal Immovables Act does not apply to a disposition that is made under the Agreement of (a) federal real property as defined in section 2 of that Act; or (b) federal immovables as defined in that section. AMENDMENT TO THIS ACT Repeal — subsections 4(3) and (4) 80. Subsections 4(3) and (4) are repealed 10 years after the day on which section 1 comes into force. AMENDMENTS TO OTHER ACTS R.S., c. A-1 2013, c. 14, s. 17 Access to Information Act 3. Schedule I to the Access to Information Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Northwest Territories Surface Rights Board Office des droits de surface des Territoires du Nord-Ouest Northwest Territories Water Board Office des eaux des Territoires du Nord-Ouest 2013-2014 R.S., c. A-12 2002, c. 7, s. 278 “analyst” « analyste » R.S., c. C-5 Transfert de responsabilités a Arctic Waters Pollution Prevention Act 4. The definition “analyst” in section 2 of the Arctic Waters Pollution Prevention Act is replaced by the following: “analyst” means a person designated as an analyst under the Canada Water Act, the Mackenzie Valley Resource Management Act or the Nunavut Waters and Nunavut Surface Rights Tribunal Act; Canada Evidence Act 2002, c. 7, s. 96 5. Subsection 22(2) of the Canada Evidence Act is replaced by the following: Territories (2) Evidence of any proclamation, order, regulation or appointment made by the Lieutenant Governor or Lieutenant Governor in Council of the Northwest Territories, as constituted prior to September 1, 1905, or by the Legislature of Yukon, of the Northwest Territories or for Nunavut, may be given by the production of a copy of the Canada Gazette purporting to contain a copy of the proclamation, order, regulation or appointment, or a notice of it. R.S., c. C-11 Canada Water Act 2002, c. 7, s. 115 6. The definition “federal waters” in subsection 2(1) of the Canada Water Act is replaced by the following: “federal waters” « eaux fédérales » “federal waters” means — other than in Yukon and the Northwest Territories — waters under the exclusive legislative jurisdiction of Parliament and (a) in Yukon, waters in a federal conservation area as defined in section 2 of the Yukon Act, and C. 2 Northwest Territo (b) in the Northwest Territories, waters other than those in respect of which the Legislature of the Northwest Territories may make laws under paragraph 18(1)(n) of the Northwest Territories Act; R.S., c. C-50; 1990, c. 8, s. 21 Crown Liability and Proceedings Act 2002, c. 7, s. 151 7. The definition “servant” in section 2 of the Crown Liability and Proceedings Act is replaced by the following: “servant” « préposés » R.S., c. E-3 “servant” includes agent, but does not include any person appointed or employed by or under the authority of a law of the Legislature of Yukon, of the Northwest Territories or for Nunavut; Electoral Boundaries Readjustment Act 1993, c. 28, s. 78 (Sch. III, item 45.3); 1998, c. 15, s. 25 8. Section 30 of the Electoral Boundaries Readjustment Act is replaced by the following: Territorial electoral districts 30. In each of Yukon, the Northwest Territories and Nunavut, there shall be one electoral district respectively named and described as follows, each of which shall return one member: Yukon: consisting of Yukon as bounded and described in Schedule 1 to the Yukon Act. Western Arctic: consisting of the Northwest Territories as bounded and described in the definition “Northwest Territories” in section 2 of the Northwest Territories Act. Nunavut: consisting of Nunavut as bounded and described in section 3 of the Nunavut Act. R.S., c. E-15 2002, c. 7, s. 166 Excise Tax Act 9. Subsection 2(2) of the Excise Tax Act is replaced by the following: 2013-2014 Application to territories R.S., c. F-8; 1995, c. 17, s. 45(1) Transfert de responsabilités a (2) For the purposes of this Act, the expression “Her Majesty in right of a province” includes the governments of Yukon, the Northwest Territories and Nunavut and the expression “legislature of any province” includes the Legislative Assembly of Yukon, the Northwest Territories or Nunavut. Federal-Provincial Fiscal Arrangements Act 2007, c. 29, s. 62 10. (1) The portion of section 4.7 of the French version of the Federal-Provincial Fiscal Arrangements Act before paragraph (a) is replaced by the following: Recouvrement — Yukon 4.7 Le ministre peut recouvrer sur les sommes à payer au Yukon au titre de la présente partie la somme, déterminée par le ministre, qui est calculée au titre des dispositions ci-après des accords suivants : (2) Section 4.7 of the Act is renumbered as subsection 4.7(1) and is amended by adding the following: Recovery — Northwest Territories (2) The Minister may recover, from any amount payable under this Part to the Northwest Territories, the amount, as determined by the Minister, that is computed under section 10.2 of the Northwest Territories Lands and Resources Devolution Agreement that was made on June 25, 2013, as amended from time to time. R.S., c. H-6 Canadian Human Rights Act 11. Subsection 66(3) of the Canadian Human Rights Act is repealed. R.S., c. I-3 2002, c. 7, s. 182 “province” « province » Importation of Intoxicating Liquors Act 12. The definition “province” in section 2 of the Importation of Intoxicating Liquors Act is replaced by the following: “province” means any province — other than Yukon and the Northwest Territories — in which there is in force an Act giving the government C. 2 Northwest Territo of the province or any board, commission, officer or other governmental agency control over the sale of intoxicating liquor in that province; R.S., c. I-6 Department of Indian Affairs and Northern Development Act 2002, c. 7, s. 156 13. Section 6 of the Department of Indian Affairs and Northern Development Act is replaced by the following: Administration of lands — Nunavut 6. (1) The Minister has the administration of lands situated in Nunavut belonging to Her Majesty in right of Canada except those lands (a) that are under the administration of any other minister of the Government of Canada or any agent corporation as defined in subsection 83(1) of the Financial Administration Act; or (b) that are under the administration and control of the Commissioner of Nunavut under the Nunavut Act. Yukon and Northwest Territories (2) The Minister has the administration of public real property as defined in section 2 of the Yukon Act — and public lands as defined in section 2 of the Northwest Territories Act — except that public real property or those public lands, as the case may be, that are under (a) the administration of another minister of the Government of Canada or any agent corporation as defined in subsection 83(1) of the Financial Administration Act; or (b) the administration and control of the Commissioner of Yukon or the Commissioner of the Northwest Territories, as the case may be, under the applicable Act. R.S., c. I-21 Interpretation Act 2002, c. 7, s. 188(1) 14. (1) The definition “legislative assembly”, “legislative council” or “legislature” in subsection 35(1) of the Interpretation Act is repealed. 2002, c. 7, s. 188(1) (2) The definitions “Act” and “lieutenant governor in council” in subsection 35(1) of the Act are replaced by the following: 2013-2014 “Act” « loi provinciale » “lieutenant governor in council” « lieutenantgouverneur en conseil » Transfert de responsabilités a “Act”, in respect of an Act of a legislature, includes a law of the Legislature of Yukon, of the Northwest Territories or for Nunavut; “lieutenant governor in council” means (a) the lieutenant governor of the province indicated by the enactment acting by and with the advice of, by and with the advice and consent of, or in conjunction with, the executive council, (b) in Yukon, the Commissioner of Yukon acting with the consent of the Executive Council of Yukon, (c) in the Northwest Territories, the Commissioner of the Northwest Territories acting with the consent of the Executive Council of the Northwest Territories, and (d) in Nunavut, the Commissioner; (3) Subsection 35(1) of the Act is amended by adding the following in alphabetical order: “legislative assembly” or “legislature” « législature » ou « assemblée législative » R.S., c. L-6 “legislative assembly” or “legislature” includes the Lieutenant Governor in Council and the Legislative Assembly of the Northwest Territories, as constituted before September 1, 1905, and the Legislature of Yukon, of the Northwest Territories or for Nunavut; Canada Lands Surveys Act 15. Paragraph (b) of the definition “Commissioner” in subsection 2(1) of the Canada Lands Surveys Act is replaced by the following: (b) in respect of lands under his or her administration and control under the Northwest Territories Act, the Commissioner of the Northwest Territories, and 2002, c. 7, s. 100 16. Section 22 of the Act is replaced by the following: Surveys made by Canada Lands Surveyor under other Act 22. The provisions of sections 17, 18 and 23 apply, with any modifications that the circumstances require, to surveys under any other Act of Parliament, or any regulation made under such an Act, or any law of the Legislature of C. 2 Northwest Territo Yukon, of the Northwest Territories or for Nunavut if the Act, regulation or law requires the surveys to be made by a Canada Lands Surveyor. 2002, c. 7, s. 102 17. Subsection 32(2) of the French version of the Act is replaced by the following: Territoires (2) Dans les terres du Canada situées au Yukon, dans les Territoires du Nord-Ouest ou au Nunavut, toutes les réserves établies au cours de l’arpentage de chemins, rues, ruelles ou terrains communaux dans une ville, un village ou un établissement sont des routes publiques ou des terrains communaux. R.S., c. N-7 National Energy Board Act 18. The National Energy Board Act is amended by adding the following after section 12: Jurisdiction — Inuvialuit Settlement Region 12.1 (1) The Board shall, for a period of 20 years beginning on the day on which this section comes into force, be the regulator — under any law of the Legislature of the Northwest Territories that is made under paragraph 19(1)(a), (b) or (c) of the Northwest Territories Act — in respect of that portion of the Inuvialuit Settlement Region, as defined in section 2 of the Canada Oil and Gas Operations Act, that is situated in the onshore as defined in section 2 of the Northwest Territories Act. Successive periods and termination (2) The Government of Canada and the Government of the Northwest Territories may agree that the Board shall be the regulator for successive periods of 20 years each; they may also, before the expiry of each successive period, agree to its earlier termination. R.S., c. N-26 Northern Pipeline Act 2002, c. 7, s. 214 19. Paragraph 10(c) of the Northern Pipeline Act is replaced by the following: (c) enter into such agreements with the government of a province, or with the government of Yukon or the Northwest Territories after consultation with the Legislature of Yukon or the Northwest Territories, Transfert de responsabilités a 2013-2014 as may be necessary to facilitate the attainment of the objects of this Act and to provide for coordination and review of the activities of the Agency and those governments in relation to the pipeline; R.S., c. O-7; 1992, c. 35, s. 2 Canada Oil and Gas Operations Act 20. Section 2 of the Canada Oil and Gas Operations Act is amended by adding the following in alphabetical order: “Agreement” « accord » “Inuvialuit Settlement Region” « région désignée des Inuvialuits » “Agreement” means the Agreement for Coordination and Cooperation in the Management and Administration of Petroleum Resources in the Inuvialuit Settlement Region that was made on June 25, 2013, as amended from time to time. “Inuvialuit Settlement Region” has the same meaning as in section 2 of the Agreement — as defined in section 2 of the Western Arctic (Inuvialuit) Claims Settlement Act — excluding any area in Yukon or in the adjoining area as defined in section 2 of the Yukon Act. “onshore” « région intracôtière » “onshore” has the same meaning as in section 2 of the Northwest Territories Act; “straddling resource” « ressource chevauchante » “straddling resource” means a pool or field that the National Energy Board determines under section 48.02 (a) is wholly or partly in the Inuvialuit Settlement Region, other than in Inuvialuit lands as defined in Article 2.1 of the Agreement, and (b) straddles the offshore, as defined in section 48.01, and the onshore; 1996, c. 31, s. 93; 1998, c. 15, par. 49(b) 21. Paragraphs 3(a) and (b) of the Act are replaced by the following: (a) that part of the onshore that is under the administration of a federal minister, (b) Nunavut, (c) Sable Island, C. 2 Northwest Territo (d) that part — of the internal waters of Canada or the territorial sea of Canada — that is not situated (i) in a province other than the Northwest Territories, or (ii) in that part of the onshore that is not under the administration of a federal minister, and (e) the continental shelf of Canada and the waters superjacent to the seabed of that continental shelf, 22. Subsection 5.01(2) of the Act is amended by striking out “and” at the end of paragraph (a) and by adding the following after that paragraph: (a.1) in the case of land in the Northwest Territories, an order made by a territorial tribunal that is competent to resolve matters in dispute relating to access to the surface of lands; and 23. Section 5.1 of the Act is amended by adding the following after subsection (6): Straddling resources — approval (6.1) Despite subsection (4), the National Energy Board may approve a development plan in relation to developing a straddling resource, subject to (a) the consent of the Governor in Council and the Executive Council of the Northwest Territories in relation to Part I of the plan; and (b) any requirements that the Board considers appropriate or that may be prescribed. No consent (6.2) If the Governor in Council and the Executive Council of the Northwest Territories do not consent in relation to Part I of the plan, the Minister or the Government of the Northwest Territories may notify the other of their intention to refer the matter to an independent expert for a decision in accordance with section 48.095. Expert’s decision (6.3) The expert’s decision in relation to the development plan is deemed to be a development plan that is approved by the National Energy Board and in relation to Part I of the 2013-2014 Transfert de responsabilités a plan is deemed to be one that is consented to by the Governor in Council and the Executive Council of the Northwest Territories. Amendment (6.4) If a development plan is approved under subsection (6.1) or deemed to be approved under subsection (6.3), no amendment is to be made to the plan unless it is approved by the National Energy Board and, in the case of an amendment to Part I of the plan, consented to by the Governor in Council and the Executive Council of the Northwest Territories. Amendment — application of subsections (6.1) to (6.4) (6.5) Subsections (6.1) to (6.4) apply, with any modifications that the circumstances require, in respect of a proposed amendment to a development plan. 24. The definition “unitization order” in section 29 of the Act is replaced by the following: “unitization order” « arrêté d’union » “unitization order” means an order that is made under section 41 or issued under section 48.092; 25. The Act is amended by adding the following after section 48: STRADDLING RESOURCES — INUVIALUIT SETTLEMENT REGION Definitions Definitions “notification area” « zone de notification » 48.01 The following definitions apply in this section and in sections 48.02 to 48.096. “notification area” means the following: (a) that part of the offshore that is situated within 20 kilometres of the onshore; and (b) that part of the onshore that is situated within 20 kilometres of the offshore. “offshore” « région extracôtière » “offshore” means that part of the Inuvialuit Settlement Region that is not situated in the onshore. Determination National Energy Board’s obligations 48.02 If the data obtained from conducting a survey or drilling an exploratory well — as defined in subsection 101(1) of the Canada Petroleum Resources Act — in the notification C. 2 Northwest Territo area provide sufficient information for the National Energy Board to determine that a pool or field exists, the Board shall (a) determine whether the pool or field is a straddling resource; (b) without delay notify the Minister and the Government of the Northwest Territories of its determination and the reasons for it; and (c) on request, provide that Minister or that Government with the information that is in the Board’s possession and pertinent to that determination. Information sharing 48.03 The Minister and the Government of the Northwest Territories shall, on request, provide the other with the information that is in their possession and is relevant to the proper and efficient exploration for and the management, administration and exploitation of the straddling resource. Exploitation of Straddling Resources Single pool or field 48.04 (1) A straddling resource may be exploited as a single pool or field, as the case may be. Single exploration or drilling program (2) An exploration or drilling program related to a straddling resource is, to the extent practicable, to be managed as a single exploration or drilling program. Notice — intention to start production 48.05 (1) If an interest owner, as defined in section 2 of the Canada Petroleum Resources Act, advises the Minister or the National Energy Board — including by way of an application under section 38 of the Canada Petroleum Resources Act or paragraph 5(1)(b) of this Act, as the case may be — that it intends to start production of a straddling resource, the Minister shall, without delay, notify the Government of the Northwest Territories of the interest owner’s intention. Notice — after production commences (2) If, after production commences, the National Energy Board determines that a pool or field is a straddling resource 2013-2014 Transfert de responsabilités a (a) the Minister or the Government of the Northwest Territories — depending on the jurisdiction in which production commenced — shall, without delay, notify the other of that determination; and (b) either of them may give notice under section 48.06. Requirement — exploitation as single unit 48.06 The Minister or the Government of the Northwest Territories may, by notice, require of the other that a pool or field that is a straddling resource be exploited as a single pool or field, as the case may be. Unit agreement 48.07 (1) The royalty owners and the working interest owners in respect of a straddling resource may enter into a unit agreement and, if it is approved under subsection 48.09(1), they shall operate their interests in accordance with it or any amendment to it. Unit operating agreement (2) The working interest owners in respect of a straddling resource may enter into a unit operating agreement and, if it is approved under subsection 48.09(1), they shall operate their interests in accordance with it or any amendment to it. Termination (3) Unless the Minister and the Government of the Northwest Territories agree to an earlier termination, a unit agreement or a unit operating agreement remains in force until the later of (a) the day on which commercial production from the straddling resources to which the agreement applies ends, and (b) the day on which there are no outstanding obligations in respect of the decommissioning or the abandonment of the production system for a straddling resource to which the agreement applies. Order to enter into agreements 48.08 If a straddling resource is required to be exploited as a single pool or field under section 48.06 and the working interest owners have not entered into a unit agreement and a unit operating agreement, the Minister shall C. 2 Northwest Territo order the working interest owners in the portion of the pool or field that is in the Minister’s jurisdiction to do so. Approval of agreements 48.09 (1) A unit agreement and a unit operating agreement are subject to the approval of the Minister and the Government of the Northwest Territories. They are to be approved only if all royalty owners and working interest owners referred to in subsection 48.07(1) or all working interest owners referred to in subsection 48.07(2), as the case may be, are parties to the agreement. Condition precedent (2) No authorization is to be issued under paragraph 5(1)(b) — and no development plan is to be approved under subsection 5.1(4) — in relation to the exploitation of a straddling resource if the unit agreement and the unit operating agreement are not approved under subsection (1). Referral to independent expert 48.091 If the royalty owners and the working interest owners in respect of a straddling resource do not enter into a unit agreement — and, in the case of the working interest owners, a unit operating agreement — within 90 days after the day on which the Minister orders the working interest owners to enter into those agreements under section 48.08, the Minister or the Government of the Northwest Territories may notify the other of their intention to refer the matter to an independent expert for a decision in accordance with section 48.095. Unitization order 48.092 (1) The Minister shall issue a unitization order in accordance with the independent expert’s final decision. Effect (2) The unit agreement and the unit operating agreement have the effect given them by the Minister’s order. Government of the Northwest Territories (3) A unitization order becomes effective only if the Government of the Northwest Territories issues an equivalent order. Joint approval (4) The issuance of a unitization order by the Minister and of an equivalent order by the Government of the Northwest Territories is deemed to be their joint approval of the unit agreement and the unit operating agreement. 2013-2014 Transfert de responsabilités a Effective date (5) Subject to subsection (3), a unitization order becomes effective on the day established in the order, but that day is not to be less than 30 days after the day on which the order is issued. Redetermination 48.093 The Minister, the Government of the Northwest Territories or a working interest owner may — in respect of future production — request a redetermination of (a) the apportionment of the production from the straddling resource; or (b) one or more of the elements set out in the unit agreement or the unit operating agreement. No agreement — royalty owners and working interest owners 48.094 If the royalty owners and the working interest owners in respect of a straddling resource do not enter into an agreement in respect of the redetermination under section 48.093 within 90 days after the day on which the request is made, the Minister or the Government of the Northwest Territories may notify the other of their intention to refer the matter to an independent expert for a decision in accordance with section 48.095. Independent expert 48.095 (1) Within 90 days after the day on which the Minister or the Government of the Northwest Territories is notified under subsection 5.1(8) or section 48.091 or 48.094, the Minister and the Government shall appoint the independent expert. Qualifications (2) The independent expert must be impartial and independent and have knowledge or experience relevant to the matter. Appointment — drawing lots (3) If the Minister and the Government of the Northwest Territories do not appoint the expert in accordance with subsection (1), each shall — within 30 days after the day on which the time to appoint an expert expires — submit to the other the names of up to two persons with the qualifications set out in subsection (2); they shall within 30 days after the day of submission C. 2 Northwest Territo select the independent expert from those persons by drawing lots and appoint that person as the independent expert. Absence of submission, selection or appointment (4) If the Minister or the Government of the Northwest Territories does not submit, select or appoint as required by subsection (3), they are deemed to make the same submission, selection or appointment — as the case may be — as the other and are bound by the decision of the independent expert. Preliminary decision (5) Within 90 days after the day on which they are seized of the matter or within any other period agreed to by the Minister and the Government of the Northwest Territories, the independent expert shall render a preliminary decision and the Minister and the Government are to be provided with it and the reasons for it, including any supporting documentation. Clarification or reconsideration (6) The Minister or the Government of the Northwest Territories may — within 60 days after being provided with the preliminary decision — request the independent expert to clarify or reconsider that decision and make additional submissions to the independent expert. Further submissions (7) If the Minister or the Government of the Northwest Territories does so request and make such submissions, they shall provide the other with a copy of those submissions. The other may — within 15 days after the day on which they receive that copy — make further submissions and shall provide the other with a copy of them. Final decision (8) Within 120 days after the day on which they render a preliminary decision, the independent expert shall render a final decision and the Minister and the Government of the Northwest Territories are to be provided with it and the reasons for it, including any supporting documentation. Decision is final and binding (9) An independent expert’s final decision is final and binding on the Minister and the Government of the Northwest Territories and is not to be challenged on appeal or judicial review in any court except on the ground that the independent expert erred in law or exceeded the independent expert’s jurisdiction. 2013-2014 Legal proceedings Transfert de responsabilités a (10) If a person acts as an independent expert, (a) the person is not to be called to give evidence, and is not compellable as a witness, in any legal proceedings related to the matter; and (b) the person’s records related to the matter are not admissible as evidence in any legal proceedings related to the matter. Regulations — Inuvialuit lands R.S., c. P-21 2013, c. 14, s. 19 48.096 The Governor in Council may, if the Inuvialuit Regional Corporation agrees in writing under subsection 3.3(b) of the Agreement to be bound by a provision of Article 5 of the Agreement, make regulations adapting the definitions “Agreement”, “Inuvialuit Settlement Region” and “straddling resource” in section 2 and sections 48.01 to 48.095 accordingly. Privacy Act 26. The schedule to the Privacy Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Northwest Territories Surface Rights Board Office des droits de surface des Territoires du Nord-Ouest Northwest Territories Water Board Office des eaux des Territoires du Nord-Ouest R.S., c. S-22 2002, c. 7, s. 236 Statutory Instruments Act 27. Subparagraph (b)(iv) of the definition “statutory instrument” in subsection 2(1) of the Statutory Instruments Act is replaced by the following: (iv) a law made by the Legislature of Yukon, of the Northwest Territories or for Nunavut, a rule made by the Legislative Assembly of Yukon under section 16 of the Yukon Act, of the Northwest Territories under section 16 of the Northwest Territories Act or of Nunavut under section 21 of the Nunavut Act or any instrument issued, made or established under any such law or rule. R.S., c. S-23 C. 2 Northwest Territo Canada Student Loans Act 2002, c. 7, s. 113 28. Subsection 2(2) of the Canada Student Loans Act is replaced by the following: Territories (2) In its application to Yukon, the Northwest Territories and Nunavut, the expression “lieutenant governor in council” in this Act means the Commissioner of Yukon, the Northwest Territories or Nunavut, acting after consultation with the Legislative Assembly of Yukon, the Northwest Territories or Nunavut, as the case may be. R.S., c. T-7 Territorial Lands Act 2002, c. 7, s. 240 29. Subsection 3(2) of the Territorial Lands Act is replaced by the following: Nunavut (2) Sections 9 and 12 to 16 and paragraph 23(k) apply to territorial lands under the administration and control of the Commissioner of Nunavut. 2002, c. 7, s. 242 30. Section 6 of the Act is replaced by the following: Consultation 6. The Governor in Council may exercise the powers mentioned in sections 4 and 5 only after consultation with the Legislative Assembly of the Northwest Territories or Nunavut, as the case may be, or — if it considers that consultation to be impracticable — after consultation with each of the members of the relevant Legislative Assembly with whom consultation can be effected. 2002, c. 7, s. 243(1) 31. (1) Subsection 9(1) of the Act is replaced by the following: Interpretation 9. (1) In this section, the expressions “certificate of title” and “registrar” have the meanings assigned by any law of the Legislature of the Northwest Territories or for Nunavut, as the case may be, in respect of title to real property. 2013-2014 2002, c. 7, s. 243(2) Transfert de responsabilités a (2) Paragraph 9(3)(b) of the Act is replaced by the following: (b) in the case of territorial lands described in subsection 3(2), by the Commissioner of Nunavut. R.S., c. W-4 2002, c. 7, s. 161 “Dominion water-powers” « forces hydrauliques du Canada » “public lands” « terres domaniales » R.S., c. 3 (2nd Supp.) Dominion Water Power Act 32. The definitions “Dominion waterpowers” and “public lands” in section 2 of the Dominion Water Power Act are replaced by the following: “Dominion water-powers” means any waterpowers on public lands, or any other waterpowers that are the property of Canada and have been or may be placed under the administration of the Minister, but does not include waterpowers on lands under the administration and control of the Commissioner of Yukon or the Northwest Territories; “public lands” means lands belonging to Her Majesty in right of Canada and includes lands of which the Government of Canada has power to dispose but does not include lands under the administration and control of the Commissioner of Yukon or the Northwest Territories; Divorce Act 33. Paragraph (b) of the definition “Attorney General” in subsection 18(1) of the Divorce Act is replaced by the following: (b) for the Northwest Territories, the member of the Executive Council of the Northwest Territories designated by the Commissioner of the Northwest Territories, 1997, c. 1, s. 9 34. Paragraph 20.1(1)(d) of the Act is replaced by the following: (d) any member of the Legislative Assembly of the Northwest Territories, or any agency in the Northwest Territories, designated by the Commissioner of the Northwest Territories; or 50 R.S., c. 36 (2nd Supp.) 1996, c. 31, s. 58; 1998, c. 15, par. 49(a) C. 2 Northwest Territo Canada Petroleum Resources Act 35. (1) Paragraphs (a) and (b) of the definition “frontier lands” in section 2 of the Canada Petroleum Resources Act are replaced by the following: (a) that part of the onshore that is under the administration of a federal minister, (b) Nunavut, (c) Sable Island, (d) the submarine areas in that part — of the internal waters of Canada or the territorial sea of Canada — that is not situated (i) in a province other than the Northwest Territories, or (ii) in that part of the onshore that is not under the administration of a federal minister, or (e) the continental shelf of Canada, (2) Section 2 of the Act is amended by adding the following in alphabetical order: “onshore” « région intracôtière » “onshore” has the same meaning as in section 2 of the Northwest Territories Act; 36. Section 101 of the Act is amended by adding the following after subsection (6): Disclosure — governments and agencies (6.1) The National Energy Board may disclose any information or documentation that it obtains under this Act or the Canada Oil and Gas Operations Act — to officials of the Government of Canada, the government of a province or a foreign government or to the representatives of any of their agencies — for the purposes of a federal, provincial or foreign law, as the case may be, that deals primarily with a petroleum-related work or activity, 2013-2014 Transfert de responsabilités a including the exploration for and the management, administration and exploitation of petroleum resources, if (a) the government or agency undertakes to keep the information or documentation confidential and not to disclose it without the Board’s written consent; (b) the information or documentation is disclosed in accordance with any conditions agreed to by the Board and the government or agency; and (c) in the case of disclosure to a foreign government or agency, the Minister consents in writing. Disclosure — Minister (6.2) The National Energy Board may disclose to the Minister the information or documentation that it has disclosed or intends to disclose under subsection (6.1), but the Minister is not to further disclose that information or documentation unless the Board consents in writing to that disclosure or the Minister is required by an Act of Parliament to disclose that information or documentation. Consent (6.3) For the purposes of paragraph (6.1)(a) and subsection (6.2), the National Energy Board may consent to the further disclosure of information or documentation only if the Board itself is authorized under this section to disclose it. 37. The Act is amended by adding the following after section 117.1: Northwest Territories 117.2 (1) An interest in respect of lands that straddle the onshore and the offshore — that is in effect on the coming into force of this section — is divided into two interests: one in respect of the portion of those lands that is situated in the onshore and one in respect of the portion that is situated in the offshore. Only the offshore interest is to be under the administration of a federal minister. Assignment of new numbers (2) The Registrar referred to in subsection 87(2) may assign new numbers to the interests resulting from the division of the interest. C. 2 Interpretation (3) The division of the interest and assignment of new numbers is to be construed as a continuation of the interest and not as the issuance of new interests. Definition of “offshore” (4) In this section, “offshore” has the same meaning as in section 48.01 of the Canada Oil and Gas Operations Act. R.S., c. 24 (4th Supp.) 2002, c. 7, s. 129 Northwest Territo Canadian Multiculturalism Act 38. Paragraph (c) of the definition “federal institution” in section 2 of the Canadian Multiculturalism Act is replaced by the following: (c) any institution of the Legislative Assembly or government of Yukon, the Northwest Territories or Nunavut, as the case may be, or R.S., c. 31 (4th Supp.) 2002, c. 7, s. 224 Official Languages Act 39. Paragraph (i) of the definition “federal institution” in subsection 3(1) of the Official Languages Act is replaced by the following: (i) any institution of the Legislative Assembly or government of Yukon, the Northwest Territories or Nunavut, or 2013-2014 2002, c. 7, s. 225 Transfert de responsabilités a 40. Paragraph 7(3)(a) of the Act is replaced by the following: (a) a law made by the Legislature of Yukon, of the Northwest Territories or for Nunavut, or any instrument made under any such law, or 1990, c. 41 Hibernia Development Project Act 2002, c. 7, s. 178 41. The definition “federal laws” in subsection 2(1) of the Hibernia Development Project Act is replaced by the following: “federal laws” « lois fédérales » “federal laws” includes Acts of Parliament, regulations as defined in section 2 of the Interpretation Act and any other rules of law within the jurisdiction of Parliament, and any provision of those Acts, regulations or rules of law, but does not include laws of the Legislature of Yukon, of the Northwest Territories or for Nunavut; 1991, c. 50; 2001, c. 4, s. 10 Federal Real Property and Federal Immovables Act 2002, c. 7, s. 171 42. Section 17 of the Federal Real Property and Federal Immovables Act is replaced by the following: Territorial lands 17. (1) Despite section 3 of the Territorial Lands Act, sections 13 to 16 and 19 of that Act apply in respect of all federal real property in Nunavut. Yukon and Northwest Territories (1.1) Sections 13 to 16 and 19 of the Territorial Lands Act apply in respect of federal real property in Yukon or the Northwest Territories that is under the administration of a minister or an agent corporation. C. 2 Administration — Minister of Indian Affairs and Northern Development (2) If any federal real property in Nunavut or any federal real property that is described in subsection (1.1) is granted in fee simple under this Act, the Minister of Indian Affairs and Northern Development has the administration of any property and rights that are reserved from the grant by virtue of subsection (1) or (1.1). Administration — interest other than fee simple (3) If an interest — other than the fee simple in that federal real property — that is under the administration of a minister is granted under this Act, that minister retains the administration of the property and rights that are reserved from the grant by virtue of subsection (1) or (1.1). 1993, c. 28 1998, c. 15, s. 16 1993, c. 41 Northwest Territo Nunavut Act 43. Section 76.05 of the Nunavut Act and the heading before it are repealed. Land Titles Repeal Act 2002, c. 7, s. 198 44. Subsection 4(1) of the Land Titles Repeal Act is replaced by the following: Restriction 4. (1) Despite any other Act of Parliament, the Legislature of Yukon or of the Northwest Territories is, without the approval of the Governor in Council, not to repeal, amend or otherwise render inoperable any provision described in paragraph 3(2)(c). 2002, c. 7, s. 199 45. Subsection 5(1) of the Act is replaced by the following: Certificate as evidence against Her Majesty 5. (1) Subject to subsection (2), a law of the Legislature of Yukon, of the Northwest Territories or for Nunavut may provide that a certificate of title granted under it is conclusive evidence in all courts as against Her Majesty, subject to the same exceptions that were contained in the Land Titles Act as it read immediately before it was repealed in respect of the Territory. 2013-2014 1996, c. 31 Transfert de responsabilités a Oceans Act 2002, c. 7, s. 223 46. The definition “federal laws” in section 2 of the Oceans Act is replaced by the following: “federal laws” « droit » “federal laws” includes Acts of Parliament, regulations as defined in subsection 2(1) of the Interpretation Act and any other rules of law within the jurisdiction of Parliament, but does not include laws of the Legislature of Yukon, of the Northwest Territories or for Nunavut; 1999, c. 33 Canadian Environmental Protection Act, 1999 2002, c. 7, s. 125 47. Subsection 207(1.1) of the Canadian Environmental Protection Act, 1999 is replaced by the following: Territories (1.1) This Part does not apply to (a) public real property that is under the administration and control of the Commissioner of Yukon under the Yukon Act; or (b) public lands that are under the administration and control of the Commissioner of the Northwest Territories under the Northwest Territories Act. 2000, c. 9 2002, c. 7, s. 91 Canada Elections Act 48. Paragraph 22(3)(c) of the Canada Elections Act is replaced by the following: (c) a member of the legislative assembly of a province; 2002, c. 7, s. 92 49. Paragraph 65(c) of the Act is replaced by the following: (c) a member of the legislative assembly of a province; 2000, c. 32 Canada National Parks Act 2009, c. 17, s. 7(1) 50. Subsection 41.1(4) of the Canada National Parks Act is replaced by the following: C. 2 Water licences (4) The Minister may issue, amend, renew, suspend or cancel — or approve the assignment of — licences for the use of waters in the expansion area for the purposes of the mining access roads referred to in subsection (2) and, in relation to such licences, subsections 31(3) and 72.03(1), (6) and (7), sections 72.04, 72.1, 72.11, 72.13 and 72.15, subsections 85(1) and (2) and sections 85.1 to 85.3, 86.1 to 87, 89 and 93.2 of the Mackenzie Valley Resource Management Act, the regulations made under that Act and, until they are amended or repealed, the Northwest Territories Waters Regulations apply, with any adaptations that may be necessary, as if the references in those provisions to the federal Minister or the Board were references to the Minister responsible for the Parks Canada Agency and the references in those provisions to an inspector were references to the superintendent of the Park Reserve, a park warden or an enforcement officer designated for the purposes of this subsection. 2009, c. 17, s. 8 51. The portion of the paragraph beginning with “Saving and Excepting” in Part II of the description of “NAHANNI NATIONAL PARK RESERVE OF CANADA” in Schedule 2 to the Act is replaced by the following: Northwest Territo Saving and Excepting thereout and therefrom, all those lands within Part I, those within the area of Lot 2, Group 859 as shown on Plan 62730MC recorded in the Canada Lands Surveys Records at Ottawa and those described as the Prairie Creek Area being described as follows: 2002, c. 1 2002, c. 7, s. 274 “offence” « infraction » Youth Criminal Justice Act 52. The definition “offence” in subsection 2(1) of the Youth Criminal Justice Act is replaced by the following: “offence” means an offence created by an Act of Parliament or by any regulation, rule, order, bylaw or ordinance made under an Act of 2013-2014 Transfert de responsabilités a Parliament other than a law of the Legislature of Yukon, of the Northwest Territories or for Nunavut. 2002, c. 10 Nunavut Waters and Nunavut Surface Rights Tribunal Act 53. (1) Subparagraph 60(1)(a)(ii) of the Nunavut Waters and Nunavut Surface Rights Tribunal Act is replaced by the following: (ii) held a licence that was issued under this Act, the Mackenzie Valley Resource Management Act or a law of the Legislature of the Northwest Territories to deposit waste in the Northwest Territories or in Nunavut, (2) Subparagraph 60(1)(a)(iv) of the Act is replaced by the following: (iv) was — as authorized by regulations made under this Act or a law of the Legislature of the Northwest Territories — using waters or depositing waste in the Northwest Territories or in Nunavut without a licence that was issued under this Act, the Mackenzie Valley Resource Management Act or a law of the Legislature of the Northwest Territories, 2003, c. 22, s. 2 Public Service Labour Relations Act 2003, c. 22, s. 273 54. Subsection 18(2) of the Public Service Labour Relations Act is replaced by the following: Exception (2) Despite paragraph (1)(b), a person is not ineligible to hold office as a member by reason only of holding office as a member of any board that may be constituted by the Legislature of Yukon, of the Northwest Territories or for Nunavut with powers and functions similar to those of the Board. C. 2 Northwest Territo 2003, c. 22, ss. 12 and 13 Public Service Employment Act 2003, c. 22, s. 272 55. The definition “territorial election” in subsection 111(1) of the Public Service Employment Act is replaced by the following: “territorial election” « élection territoriale » “territorial election” means an election to the Legislative Assembly of Yukon, the Northwest Territories or Nunavut. 2005, c. 1 Tlicho Land Claims and Self-Government Act 56. Subsection 5(1) of the Tlicho Land Claims and Self-Government Act is replaced by the following: Conflict with Agreement or this Act 5. (1) In the event of an inconsistency or conflict between the Agreement or this Act, or any regulations made under this Act, and the provisions of any other Act of Parliament, any law of the Legislature of the Northwest Territories, any regulations made under any of those other Acts or laws, or any Tlicho law, then the Agreement or this Act, or regulations made under this Act, as the case may be, prevail to the extent of the inconsistency or conflict. 57. Paragraph 14(1)(b) of the Act is replaced by the following: (b) the validity or applicability of this Act, the law of the Legislature of the Northwest Territories entitled the Tlicho Land Claims and Self-Government Agreement Act or any Tlicho law, 2013-2014 C.R.C., c. 1239 Transfert de responsabilités a AMENDMENTS TO THE OATHS OF ALLEGIANCE AND OFFICE AND SEAT OF GOVERNMENT ORDER (N.W.T.) 58. The long title of the Oaths of Allegiance and Office and Seat of Government Order (N.W.T.) is replaced by the following: Order prescribing oaths of allegiance and office 59. Section 1 of the Order is replaced by the following: 1. This Order may be cited as the Oaths of Allegiance and Office Order (N.W.T.). 60. Section 2 of the Order is replaced by the following: 2. The oath of allegiance prescribed by the Oaths of Allegiance Act is the oath of allegiance to be taken and subscribed by the Commissioner of the Northwest Territories. 61. Section 4 of the Order is repealed. 62. Section 6 of the Order and the heading before it are repealed. 63. Schedule II to the Order is repealed. COORDINATING AMENDMENTS 2013, c. 14 64. (1) In this section, “other Act” means the Northern Jobs and Growth Act. (2) If section 18 of the other Act comes into force before section 22 of this Act, then that section 22 is replaced by the following: 22. (1) Paragraph 5.01(2)(a.1) of the Act is replaced by the following: (a.1) in the case of land in the Northwest Territories, an order made by a territorial tribunal that is competent to resolve matters in dispute relating to access to the surface of lands; and (2) Subsection 5.01(3) of the Act is replaced by the following: C. 2 Exception (3) Subsections (1) and (2) do not apply to Inuit-owned land as defined in subsection 2(1) of the Nunavut Waters and Nunavut Surface Rights Tribunal Act. Northwest Territo (3) If section 22 of this Act comes into force before section 18 of the other Act, then that section 18 is repealed. (4) If section 18 of the other Act comes into force on the same day as section 22 of this Act, then that section 22 is deemed to have come into force before that section 18 and subsection (3) applies as a consequence. REPEALS Acts Repeal 65. The Northwest Territories Act, chapter N-27 of the Revised Statutes of Canada, is repealed. Repeal 66. The Northwest Territories Waters Act, chapter 39 of the Statutes of Canada, 1992, is repealed. Repeal 67. The Northwest Territories Surface Rights Board Act, chapter 14, section 11, of the Statutes of Canada, 2013, is repealed. Orders and Regulations Repeal of C.R.C., 1236 68. The order entitled Game Declared in Danger of Becoming Extinct is repealed. Repeal of C.R.C., 1238 69. The Northwest Territories Reindeer Regulations is repealed. Repeal of Order in Council P.C. 1987-7/466 of March 12, 1987 70. The Management of Forests in the Northwest Territories Designation Order is repealed. Repeal of Order in Council P.C. 1987-8/466 of March 12, 1987 71. The Fire Management in the Northwest Territories Designation Order is repealed. Repeal of SOR/ 2001-219 72. The Northwest Territories Archaeological Sites Regulations is repealed. 2013-2014 Transfert de responsabilités a COMING INTO FORCE Order in council 73. (1) This Part, other than sections 47 and 64, comes into force on a day to be fixed by order of the Governor in Council. Section 47 (2) Section 47 comes into force on a day to be fixed by order of the Governor in Council, on the recommendation of the Minister of the Environment. PART 2 R.S., c. T-7 AMENDMENTS TO THE TERRITORIAL LANDS ACT 74. Section 2 of the Territorial Lands Act is amended by adding the following in alphabetical order: “penalty” « pénalité » “penalty” means an administrative monetary penalty imposed under this Act for a violation; 75. Section 7 of the Act is replaced by the following: Principal offences 7. (1) Every person is guilty of an offence who (a) contravenes any regulation made under section 5; or (b) fails to comply with any term or condition of a permit issued under such a regulation. Punishment (1.1) Every person who commits an offence under subsection (1) is liable on summary conviction, (a) for a first offence, to a fine not exceeding $100,000; and (b) for a second or subsequent offence, to a fine not exceeding $200,000. Continuing offences (2) An offence under subsection (1) that is committed or continued on more than one day constitutes a separate offence for each day on which it is committed or continued. 76. Section 21 of the Act is replaced by the following: Offences and punishment — trespassing 21. (1) A person who remains on territorial lands, returns to them or assumes any possession or occupancy of them after having been ordered to vacate them under section 20 or after C. 2 Northwest Territo having been removed from them under that section is guilty of an offence and liable on summary conviction (a) for a first offence, to a fine not exceeding $100,000 or to imprisonment for a term not exceeding six months, or to both; and (b) for a second or subsequent offence, to a fine not exceeding $200,000 or to imprisonment for a term not exceeding six months, or to both. Continuing offences (2) An offence under subsection (1) that is committed or continued on more than one day constitutes a separate offence for each day on which it is committed or continued. 77. The Act is amended by adding the following after section 30: Deeming — subsequent offences 31. (1) For the purposes of subsections 7(1.1) and 21(1), a conviction for a particular offence under this Act is deemed to be a conviction for a second or subsequent offence if the court is satisfied that the offender has been previously convicted of a substantially similar offence under any Act of Parliament — or any Act of the legislature of a province — that relates to environmental or wildlife conservation or protection. Application (2) Subsection (1) applies only to previous convictions on indictment, to previous convictions on summary conviction and to previous convictions under any similar procedure under any Act of the legislature of a province. ADMINISTRATION AND ENFORCEMENT Designation 32. (1) The Minister may designate persons or classes of persons as enforcement officers for the purposes of the administration and enforcement of this Act. Certificate of designation (2) An enforcement officer is to receive a certificate attesting to their designation and must, on request, present the certificate to any person appearing to be in charge of any place that the enforcement officer enters under subsection 33(1). 2013-2014 Transfert de responsabilités a Authority to enter 33. (1) An enforcement officer may, for a purpose related to verifying compliance with this Act, enter any place in which the enforcement officer has reasonable grounds to believe there is any document, information or other thing to which this Act applies. Powers on entry (2) The enforcement officer may, for that purpose, (a) examine any document, information or other thing that is in the place and open or cause to be opened any container or other thing; (b) test or cause to be tested anything that is in the place; (c) take samples of anything that is in the place; (d) use, or cause to be used, any computer system in the place to examine any information contained in or available to the system; (e) reproduce, or cause to be reproduced, any information in the form of a printout, or other intelligible output, and remove the printout, or other output, for examination or copying; (f) use, or cause to be used, any copying equipment or means of telecommunication at the place; (g) take photographs and make recordings or sketches; (h) order the owner or person in charge of the place or any person at the place to establish their identity to the enforcement officer’s satisfaction or to stop or start an activity; (i) order the owner or person having possession, care or control of anything that is in the place to not move it, or to restrict its movement, for as long as, in the enforcement officer’s opinion, is necessary; (j) direct any person to put any machinery, vehicle or equipment that is in the place into operation or to cease operating it; and (k) prohibit or limit access to all or part of the place. C. 2 Duty to assist (3) The owner or person in charge of the place and every person in the place must give all assistance that is reasonably required to enable the enforcement officer to perform their functions under this section and must provide any documents or information, and access to any data, that are reasonably required for that purpose. Enforcement officer may be accompanied (4) The enforcement officer may be accompanied by any other person that they believe is necessary to help them perform their functions under this section. Dwelling-place (5) An enforcement officer must not enter any place designed to be used and being used as a permanent or temporary private dwellingplace. Private property 34. An enforcement officer and any person accompanying them may enter private property, other than a dwelling-place, and pass through it in order to gain entry to any place referred to in subsection 33(1). False or misleading information 35. (1) A person must not knowingly make a false or misleading statement or provide false or misleading information, in connection with any matter under this Act, to an enforcement officer who is performing their functions under section 33. Obstruction or hindrance (2) A person must not obstruct or hinder an enforcement officer who is performing their functions under section 33. Northwest Territo ADMINISTRATIVE MONETARY PENALTIES REGULATIONS Regulations 36. (1) The Minister may, with the approval of the Governor in Council, make regulations for the purposes of sections 37 to 55, including regulations (a) designating as a violation that may be proceeded with in accordance with this Act (i) the contravention of any specified provision of this Act or of its regulations, 2013-2014 Transfert de responsabilités a (ii) the contravention of any order, direction or decision — or of any order, direction or decision of a specified class — made under this Act, or (iii) the failure to comply with a term or condition of any permit or licence — or of any permit or licence of a specified class — issued under this Act; (b) respecting the determination of or the method of determining the amount payable as the penalty, which may be different for individuals and other persons, for each violation; (c) establishing the form and content of notices of violations; (d) respecting the service of documents required or authorized under this Act, including the manner and proof of service and the circumstances under which documents are considered to be served; and (e) respecting reviews by the Minister in respect of a notice of violation. Maximum amount of penalty (2) The amount that may be determined under any regulations made under paragraph (1)(b) as the penalty for each violation must not be more than $25,000, in the case of an individual, and $100,000 in the case of any other person. VIOLATIONS Who may issue notices 37. Persons who are designated as enforcement officers under section 32 are authorized to issue notices of violation. Commission of violation 38. (1) Every person who contravenes or fails to comply with a provision, order, direction, decision, term or condition designated under paragraph 36(1)(a) commits a violation and is liable to a penalty in the amount that is determined in accordance with the regulations. Purpose of penalty (2) The purpose of the penalty is to promote compliance with this Act and not to punish. C. 2 Liability of directors, officers, etc. 39. If a corporation commits a violation, any director, officer or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the violation is a party to the violation and is liable to a penalty in the amount that is determined in accordance with the regulations, whether or not the corporation has been proceeded against in accordance with this Act. Proof of violation 40. In any proceedings under this Act against a person in relation to a violation, it is sufficient proof of the violation to establish that it was committed by an employee or agent of the person, whether or not the employee or agent is identified or proceeded against in accordance with this Act. Issuance and service of notice of violation 41. (1) If an enforcement officer believes on reasonable grounds that a person has committed a violation, the enforcement officer may issue a notice of violation and cause it to be served on the person. Contents Northwest Territo (2) The notice of violation must (a) name the person that is believed to have committed the violation; (b) set out the relevant facts surrounding the violation; (c) set out the amount of the penalty; (d) inform the person of their right to request a review with respect to the violation or the amount of the penalty, and of the period within which that right must be exercised; (e) inform the person of the time and manner of paying the penalty; and (f) inform the person that, if they do not pay the penalty or exercise their right referred to in paragraph (d), they are considered to have committed the violation and are liable to the penalty. RULES ABOUT VIOLATIONS Certain defences not available 42. (1) A person named in a notice of violation does not have a defence by reason that the person (a) exercised due diligence to prevent the commission of the violation; or 2013-2014 Transfert de responsabilités a (b) reasonably and honestly believed in the existence of facts that, if true, would exonerate the person. Common law principles (2) Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence under this Act applies in respect of a violation to the extent that it is not inconsistent with this Act. Continuing violation 43. A violation that is committed or continued on more than one day constitutes a separate violation for each day on which it is committed or continued. Violation or offence 44. (1) Proceeding with any act or omission as a violation under this Act precludes proceeding with it as an offence under this Act, and proceeding with it as an offence under this Act precludes proceeding with it as a violation under this Act. Violations not offences (2) For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply in respect of a violation. Limitation period 45. No notice of violation is to be issued more than two years after the day on which the Minister becomes aware of the acts or omissions that constitute the alleged violation. REVIEWS Right to request review 46. A person who is served with a notice of violation may — within 30 days after the day on which it is served or within any longer period that is prescribed by the regulations — make a request to the Minister for a review of the amount of the penalty or the facts of the violation, or both. Correction or cancellation of notice of violation 47. At any time before a request for a review in respect of a notice of violation is received by the Minister, an enforcement officer may cancel the notice of violation or correct an error in it. Review 48. On receipt of a request for a review in respect of a notice of violation, the Minister shall conduct the review. C. 2 Object of review 49. (1) The Minister shall determine, as the case may be, whether the amount of the penalty was determined in accordance with the regulations or whether the person committed the violation, or both. Determination (2) The Minister shall render a determination in writing and cause the person who requested the review to be served with a copy of the determination and the reasons for it. Correction of penalty (3) If the Minister determines that the amount of the penalty was not determined in accordance with the regulations, the Minister shall correct it. Responsibility (4) If the Minister determines that the person who requested the review committed the violation, that person is liable to the penalty as set out in the determination. Determination final (5) A determination made under this section is final and binding and, except for judicial review under the Federal Courts Act, is not subject to appeal or to review by any court. Burden of proof 50. If the facts of a violation are reviewed, the enforcement officer who issued the notice of violation shall establish, on a balance of probabilities, that the person named in it committed the violation identified in it. Northwest Territo RESPONSIBILITY Payment 51. If a person pays the penalty set out in a notice of violation, the person is considered to have committed the violation and proceedings in respect of it are ended. Failure to act 52. A person that neither pays the penalty within the period set out in the notice of violation — nor requests a review within the period referred to in section 46 — is considered to have committed the violation and is liable to the penalty. RECOVERY OF PENALTIES Debts to Her Majesty 53. (1) A penalty constitutes a debt due to Her Majesty in right of Canada and may be recovered in any court of competent jurisdiction. Limitation period (2) No proceedings to recover the debt are to be instituted more than five years after the day on which the debt becomes payable. 2013-2014 Transfert de responsabilités a Certificate 54. (1) The Minister may issue a certificate of non-payment certifying the unpaid amount of any debt referred to in subsection 53(1). Registration (2) Registration in any court of competent jurisdiction of a certificate of non-payment has the same effect as a judgment of that court for a debt of the amount specified in the certificate and all related registration costs. GENERAL Authenticity of documents 55. In the absence of evidence to the contrary, a document that appears to be a notice issued under subsection 41(1) is presumed to be authentic and is proof of its contents in any proceeding in respect of a violation. PART 3 1992, c. 39 NORTHWEST TERRITORIES WATERS ACT AMENDMENTS TO THE ACT 78. (1) The definition “licensee” in section 2 of the English version of the Northwest Territories Waters Act is repealed. (2) The definition “Board” in section 2 of the Act is replaced by the following: “Board” « Office » “Board” means the Inuvialuit Water Board established by section 10; (3) Section 2 of the Act is amended by adding the following in alphabetical order: “Gwich’in First Nation” « première nation des Gwichins » “Gwich’in First Nation” has the same meaning as in section 2 of the Mackenzie Valley Resource Management Act; “Inuvialuit Final Agreement” « Convention définitive des Inuvialuits » “Inuvialuit Final Agreement” means the Agreement as defined in section 2 of the Western Arctic (Inuvialuit) Claims Settlement Act; “Inuvialuit Regional Corporation” « Société régionale inuvaluite » “Inuvialuit Regional Corporation” means the Inuvialuit Regional Corporation referred to in the Inuvialuit Final Agreement, or an entity designated by that Corporation; 70 “Inuvialuit Settlement Region” « région inuvialuite designée » “penalty” « pénalité » “Sahtu First Nation” « première nation du Sahtu » “territorial minister” « ministre territorial » C. 2 Northwest Territo “Inuvialuit Settlement Region” has the same meaning as in section 2 of the Inuvialuit Final Agreement; “penalty” means an administrative monetary penalty imposed under this Act for a violation; “Sahtu First Nation” has the same meaning as in section 2 of the Mackenzie Valley Resource Management Act; “territorial minister” means the person occupying the recognized position of Minister of the Northwest Territories responsible for water resources; “Tlicho Government” « gouvernement tlicho » “Tlicho Government” has the same meaning as in section 2 of the Mackenzie Valley Resource Management Act; 1998, c. 25, s. 165(2) 79. Subsection 2.1(2) of the Act is replaced by the following: Mackenzie Valley (2) Sections 7.2, 7.3, 10 to 13, 18.1, 20 and 22, paragraphs 23(1)(b) and (2)(b), section 24, subsections 24.3(2) and (3), section 24.6, section 26 except in relation to type A licences, sections 27 to 28.2, subsection 37(2) and sections 44.01 to 44.3 do not apply in respect of the Mackenzie Valley, as defined in section 2 of the Mackenzie Valley Resource Management Act. 80. Section 6 of the Act is replaced by the following: Delegation to territorial minister 6. After consultation with the Board, the Minister may, in writing, delegate to the territorial minister any of the Minister’s powers, duties and functions under this Act, either generally or as otherwise provided in the instrument of delegation. 81. The Act is amended by adding the following after section 7.1: CONSULTATION Duty to consult 7.2 When, in relation to any matter, a reference is made in this Act to consultation, the duty to consult shall be exercised (a) by providing, to the party to be consulted, 2013-2014 Transfert de responsabilités a (i) notice of the matter in sufficient form and detail to allow the party to prepare its views on the matter, (ii) a reasonable period for the party to prepare its views, and (iii) an opportunity to present its views to the party having the duty to consult; and (b) by considering, fully and fairly, any views so presented. Consultation — Act or regulation 7.3 The Minister shall consult with the Gwich’in and Sahtu First Nations, the Tlicho Government, the Inuvialuit Regional Corporation, the territorial minister and the Board with respect to the amendment of this Act or the making or amendment of any regulation under this Act. 82. Section 10 of the Act and the heading before it are replaced by the following: INUVIALUIT WATER BOARD BOARD ESTABLISHED Establishment 10. (1) The Inuvialuit Water Board is established. Capacity (2) The Board has, for the purposes of its functions, the capacity, rights, powers and privileges of a natural person. Main office (3) The main office of the Board shall be at any place that is in the portion of the Inuvialuit Settlement Region located in the Northwest Territories and that is designated by the Governor in Council. If no place is so designated, it shall be at Inuvik. Membership (4) The Board shall consist of five members appointed by the Minister, including the Chairperson, two members appointed on the nomination of the Inuvialuit Regional Corporation and one member appointed on the nomination of the territorial minister. Chairperson — nomination by members 10.1 (1) The Chairperson of the Board shall be appointed by the Minister from persons nominated by a majority of the members of the Board. C. 2 Chairperson — appointment by Minister (2) If a majority of the members of the Board does not nominate a person acceptable to the Minister within a reasonable time, the Minister may appoint any person as Chairperson. Absence or incapacity of Chairperson (3) The Board may designate a member to act as its Chairperson during the absence or incapacity of the Chairperson or a vacancy in the office of Chairperson, and that person while so acting may exercise the powers and shall perform the duties and functions of the Chairperson. Powers, duties and functions of Chairperson 10.2 The Chairperson of the Board is its chief executive officer and has the powers, duties and functions prescribed by the rules of the Board. Quorum 10.3 A quorum of the Board consists of three members, including one of the members appointed on the nomination of the Inuvialuit Regional Corporation and one of the members not so appointed other than the Chairperson. Alternate members 10.4 The Minister may appoint alternate members to act in the event of the absence or incapacity, or a vacancy in the office, of a member of the Board, including Northwest Territo (a) one or more persons on the nomination of the Inuvialuit Regional Corporation to act as a member when the absence or incapacity, or vacancy in the office, is in respect of a member who was appointed on such a nomination; (b) one or more persons on the nomination of the territorial minister to act as a member when the absence or incapacity, or vacancy in the office, is in respect of a member who was appointed on such a nomination; and (c) one or more persons to act when the absence or incapacity, or vacancy in the office, is in respect of a member other than a member referred to in paragraph (a) or (b). TERM OF OFFICE Term of office 10.5 (1) Members of the Board and alternate members hold office for a term of three years. Reappointment (2) Members of the Board and alternate members may be reappointed in the same or another capacity. 2013-2014 Transfert de responsabilités a Removal by Minister after consultation (3) Members of the Board and alternate members may be removed from office for cause by the Minister, after consultation by the Minister with the Board. If the member or alternate member was appointed on the nomination of the Inuvialuit Regional Corporation or the territorial minister, the Minister shall also consult with the Inuvialuit Regional Corporation or the territorial minister, as the case may be. Acting after expiry of term 10.6 (1) If the Chairperson is of the opinion that it is necessary for a member of the Board to continue to act after the expiry of that member’s term in order for the Board to make a decision in relation to the issuance, renewal, amendment or cancellation of a licence, as the case may be, the Chairperson may request in writing that the Minister authorize the member to act in relation to that matter until a decision is made. For the purpose of the appointment of a replacement, their office is deemed to be vacant as soon as their term expires. Request (2) A request under subsection (1) shall be made at least two months before the day on which the member’s term expires. Deemed acceptance (3) If the Minister neither accepts nor rejects the request within two months after the day on which it is made, the request is deemed to be accepted. REMUNERATION Remuneration and expenses — members 10.7 (1) Members of the Board are to receive the remuneration determined by the Minister for the exercise of their powers and the performance of their duties and functions and are to be paid the travel and living expenses that are incurred by them while absent from their ordinary place of residence that are consistent with Treasury Board directives for public servants. Remuneration and expenses — alternate members (2) Alternate members are not entitled to receive any remuneration unless they attend a meeting, training session or other event at the request of the Chairperson, in which case they are to receive the remuneration that is determined by the Minister, and are to be paid the travel and living expenses incurred by them C. 2 Northwest Territo while absent from their ordinary place of residence that are consistent with Treasury Board directives for public servants. 2003, c. 22, par. 224(z.60)(E) 83. Section 11 of the Act is replaced by the following: STAFF Employment and remuneration 11. The Board may employ any employees and engage the services of any agents, advisers and experts that are necessary for the proper conduct of the business of the Board and may fix the terms and conditions of their employment or engagement and pay their remuneration. 2002, c. 10, s. 183 84. Section 12 and the heading before it are replaced by the following: Deemed employment 11.1 The members of the Board, alternate members who attend meetings, training sessions or other events at the request of the Chairperson and employees are deemed to be employees for the purposes of the Government Employees Compensation Act and to be employed in the federal public administration for the purposes of any regulations made under section 9 of the Aeronautics Act. CONFLICT OF INTEREST Conflict of interest — members and staff 11.2 (1) A member of the Board, an employee or an agent, adviser or expert shall not perform their functions in relation to a matter if doing so would place them in a conflict of interest. Status or entitlements under Inuvialuit Final Agreement (2) A person is not placed in a conflict of interest solely because of any status or entitlement conferred on them under the Inuvialuit Final Agreement. IMMUNITY Acts done in good faith 11.3 No action lies against a member or employee for anything done or omitted to done in good faith in the performance, purported performance, of any power, duty function under this Act. an be or or 2013-2014 Transfert de responsabilités a OBJECTS AND POWERS OF BOARD Objects 12. The objects of the Board are to provide for the conservation, development and utilization of waters in a manner that will provide the optimum benefit for all Canadians in general and, in particular, for the residents of the portion of the Inuvialuit Settlement Region located in the Northwest Territories for which the Board is authorized to issue licences. 85. (1) Subsection 13(1) of the Act is replaced by the following: Minister’s policy directions to Board 13. (1) The Minister may, after consultation with the Board, give written policy directions to the Board with respect to the carrying out of any of its powers, duties and functions under this Act, and the Board shall, subject to subsections (2) and (3), comply with those policy directions. (2) Paragraph 13(2)(b) of the Act is replaced by the following: (b) have been approved by the Board and are awaiting the approval referred to in section 18.1. (3) Section 13 of the Act is amended by adding the following after subsection (3): Notice in Canada Gazette (3.1) Immediately after the Minister’s written policy direction is given to the Board, the Minister shall publish a notice in the Canada Gazette stating that the policy direction will be published by the Board on its Internet site. The Board shall publish the policy direction on its Internet site as soon as feasible and may also make it accessible by any other means that the Board considers appropriate. 86. (1) Subsection 14(1) of the Act is replaced by the following: Issuance of licences 14. (1) Subject to this section, the Board may issue, in accordance with the criteria set out in the regulations made under paragraph 33(1)(c), type A licences and type B licences permitting the applicant for the licence, on payment of the fees prescribed by regulations made under subparagraph 33(1)(k)(i), at the times and in the manner prescribed by any applicable regulations made under paragraph 33(1)(l) or, in the absence of such regulations, at C. 2 Northwest Territo the times and in the manner set out in the licence, to use waters or deposit waste, or both, in connection with the operation of the appurtenant undertaking and in accordance with the conditions specified in the licence. Term of licence (1.1) A licence under subsection (1) may be issued for a term (a) not exceeding 25 years, in the case of a type A licence in respect of a prescribed class of undertakings or in the case of a type B licence; or (b) not exceeding the anticipated duration of the undertaking, in the case of a type A licence other than one described in paragraph (a). (2) Subsection 14(6) of the Act is repealed. 87. (1) The portion of paragraph 18(1)(a) of the Act before subparagraph (i) is replaced by the following: (a) renew a licence, with or without changes to its conditions, for a term not exceeding 25 years in the case of a type A licence in respect of a prescribed class of undertakings or in the case of a type B licence, or for a term not exceeding the anticipated duration of the undertaking in the case of any other type A licence, (2) Subsection 18(3) of the Act is replaced by the following: Application to cancel licence (3) An application to cancel a licence must be in the form and contain the information that is prescribed by the regulations. 88. The Act is amended by adding the following after section 18: Approval to issue, renew, amend or cancel licence 18.1 The Board may issue, renew, amend or cancel a licence only with the approval (a) in the case of a type A licence, of the Minister; or (b) in the case of a type B licence, 2013-2014 Transfert de responsabilités a (i) of the Chairperson of the Board, if no public hearing is held by the Board in connection with the issuance, renewal, amendment or cancellation of the licence, or (ii) of the Minister, if a public hearing is held by the Board in connection with the issuance, renewal, amendment or cancellation of the licence. 89. The Act is amended by adding the following after section 23: Notice — on Board’s initiative 23.1 (1) The Board shall give notice of its intention to consider, on its own initiative, the renewal of a licence under subparagraph 18(1)(a)(ii), or the amendment of a condition of a licence under subparagraph 18(1)(b)(ii) or (iii), by publishing a notice in a newspaper of general circulation in the area affected or, if there is not such a newspaper, in any other manner that the Board considers appropriate. Exception (2) Subsection (1) does not apply in respect of an application for the amendment of a licence if the Board, with the consent of the Minister, declares the amendment to be required on an emergency basis. 90. (1) Paragraph 24(b) of the Act is replaced by the following: (b) the powers, duties and functions of the Chairperson of the Board; (b.1) the circumstances in which an alternate member is to perform the powers, duties and functions of a member who is absent or incapacitated or whose office is vacant and the process for selecting among alternate members; (b.2) in the case of a member whose term has expired, the circumstances in which a member may continue to perform their powers, duties and functions in relation to a matter involving a public hearing until a decision is made by the Board; (2) Paragraph 24(d) of the Act is replaced by the following: C. 2 Northwest Territo (d) any other matter concerning the carrying on of its work, the conduct and management of its internal affairs, and the powers, duties and functions of its officers and employees and its agents, advisers and experts. 91. The Act is amended by adding the following after section 24: TIME LIMITS AUTHORITY TO ACT Authority, etc. 24.1 The failure of the Minister or the Board to exercise a power or perform a duty or function within a time limit under this Act does not terminate their authority to do so nor does it invalidate any document prepared or submitted or any decision or action taken in the exercise of such a power or performance of such a duty or function. DECISIONS BY BOARD AND APPROVALS Type A licence and type B licence if public hearing held 24.2 (1) In the case of an application for the issuance, renewal or amendment of a type A licence, or a type B licence in connection with which a public hearing is held, or in the case when the Board intends to consider, on its own initiative, the renewal or amendment of such a licence, the Board shall make a decision within a period of nine months after the day on which the application is made or on which notice of the Board’s intention is published under subsection 23.1(1). Referral to Minister for approval (2) If the Board decides to issue, renew or amend the licence, that decision shall be immediately referred to the Minister for approval. Decision of Minister and reasons (3) The Minister shall, within 45 days after the Board’s decision is referred to him or her, notify the Board whether or not the decision is approved and, if it is not approved, provide written reasons in the notification. Extension of time limit (4) The Minister may extend that time limit by not more than an additional 45 days, if the Minister notifies the Board of the extension within the first 45 days. 2013-2014 Transfert de responsabilités a Absence of decision (5) If the Minister does not notify the Board whether or not the decision is approved within the time limit referred to in subsection (3) or (4), whichever is applicable, the Minister is deemed to have given approval. Other type B licences 24.3 (1) In the case of an application for the issuance, renewal or amendment of a type B licence in connection with which no public hearing is held or in the case when the Board intends to consider, on its own initiative, the renewal or amendment of such a licence, the Board shall make a decision within a period of nine months after the day on which the application is made or on which notice of the Board’s intention is published under subsection 23.1(1). Referral to Chairperson (2) If the Board decides to issue, renew or amend the licence, that decision shall be immediately referred to the Chairperson for his or her approval. Chairperson’s decision (3) The Chairperson must, without delay after the Board’s decision is referred to him or her, notify the Board whether or not the decision is approved. Day on which application is made 24.4 An application is considered to be made on the day on which the Board is satisfied that the application is in the form, and contains all of the information, that is prescribed by the regulations. EXCLUDED PERIODS Excluded period 24.5 If the Board requires an applicant or a licensee to provide information or studies, then the period taken by the applicant or licensee, in the Board’s opinion, to provide the required information or studies is not included in the calculation of the time limit under subsection 24.2(1) or 24.3(1) or of an extension of the time limit. Suspension of time limit 24.6 The Board may suspend the time limit referred to in subsection 24.2(1) or 24.3(1) or the extension of such a limit (a) if the proposed use of waters or deposit of waste is part of a development in respect of which an environmental screening, environmental assessment or environmental impact C. 2 Northwest Territo review is required under an Act of Parliament or the Inuvialuit Final Agreement, until the screening, assessment or review is completed; (b) if the Board determines that the applicant is required to pay compensation, or to enter into a compensation agreement, under subsection 14(4), until the applicant satisfies the Board that the compensation has been or will be paid or that they have entered into a compensation agreement, as the case may be; (c) if the board is not permitted to issue a licence except in accordance with subsection 15.1(1), until the applicant has entered into a compensation agreement under paragraph 15.1(1)(a) or until a determination of compensation has been made under paragraph 15.1(1)(b), as the case may be; or (d) if the Board receives notice under subsection 78(1) or 79.2(1) of the Mackenzie Valley Resource Management Act, until the requirements of subsection 78(3) or 79.2(3) of that Act, as the case may be, have been met. EXTENSIONS Extension of time limit by Minister 24.7 (1) The Minister may, at the request of the Board, extend the time limit referred to in subsection 24.2(1) or 24.3(1) by a maximum of two months to take into account circumstances that are specific to the issuance, renewal or amendment of the licence. Extension of time limit by Governor in Council (2) The Governor in Council may, by order, on the recommendation of the Minister, further extend, any number of times, the time limit extended under subsection (1). 92. The Act is amended by adding the following after section 28: REPORTS Annual report 28.1 (1) The Board shall, within three months after the end of each fiscal year, submit to the Minister, in the form that the Minister may specify, a report on the activities of the 2013-2014 Transfert de responsabilités a Board in that year, including its financial statements for the year and any other matters that the Minister may specify. Publication on Internet (2) The Board shall publish the annual report on its Internet site and, if the Board considers it appropriate, make it available by any other means. COST RECOVERY Obligation to pay costs 28.2 (1) For the Minister to recover costs incurred in relation to the consideration of an application for a licence or for the renewal, amendment or cancellation of a licence, the applicant or a licensee shall pay to the Minister (a) any amounts that are prescribed by the regulations and that are related to the exercise of the powers and performance of the duties and functions of the Board or of its members; (b) any costs incurred by the Board for services that are prescribed by the regulations and that are provided to it by a third party; and (c) any amounts that are prescribed by the regulations and that are related to the exercise of the powers and performance of the duties and functions of the Minister. Debt due to Her Majesty (2) The costs and amounts that a person must pay under subsection (1) constitute a debt due to Her Majesty in right of Canada and may be recovered as such in any court of competent jurisdiction. 93. Subsection 31(4) of the Act is replaced by the following: Copy of document evidencing permission to be deposited (4) A copy of the document evidencing the permission granted by the Minister under subsection (1), certified as such by the Chairperson of the Board, shall be deposited with the registrar or registrars of titles for the land registration district or districts in which the lands affected by the permission are situated. 94. (1) Subsection 33(1) of the Act is amended by adding the following after paragraph (l): C. 2 Northwest Territo (l.1) respecting the recovery of amounts and costs for the purposes of section 28.2, including prescribing amounts and services for the purposes of that section and exempting any class of applicants or licensees from the application of that section; (2) Subsection 33(1) of the Act is amended by striking out “and” at the end of paragraph (t) and by adding the following after that paragraph: (t.1) prescribing anything that is to be prescribed under this Act; and (3) Paragraph 33(1)(u) of the French version of the Act is replaced by the following: u) d’une façon générale, prendre toute autre mesure nécessaire à l’application de la présente loi. 95. Section 40 of the Act is replaced by the following: Principal offences 40. (1) Every person is guilty of an offence who (a) contravenes subsection 8(1) or section 9; (b) fails to comply with subsection 8(3); or (c) contravenes or fails to comply with a direction given by an inspector under subsection 37(1). Punishment (2) Every person who commits an offence under subsection (1) is liable on summary conviction, (a) for a first offence, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding one year, or to both; and (b) for a second or subsequent offence, to a fine not exceeding $500,000 or to imprisonment for a term not exceeding one year, or to both. Offences — type A licensees 40.1 (1) Every type A licensee is guilty of an offence who (a) contravenes or fails to comply with any condition of the licence, if the contravention or failure to comply does not constitute an offence under section 41; or 2013-2014 Transfert de responsabilités a (b) without reasonable excuse, fails to furnish or maintain security as required under subsection 17(1). Punishment (2) Every licensee who commits an offence under subsection (1) is liable on summary conviction, (a) for a first offence, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding one year, or to both; and (b) for a second or subsequent offence, to a fine not exceeding $500,000 or to imprisonment for a term not exceeding one year, or to both. Offences — type B licensees 40.2 (1) Every type B licensee is guilty of an offence who (a) contravenes or fails to comply with any condition of the licence, if the contravention or failure to comply does not constitute an offence under section 41; or (b) without reasonable excuse, fails to furnish or maintain security as required under subsection 17(1). Punishment (2) Every licensee who commits an offence under subsection (1) is liable on summary conviction, (a) for a first offence, to a fine not exceeding $37,500 or to imprisonment for a term not exceeding six months, or to both; and (b) for a second or subsequent offence, to a fine not exceeding $75,000 or to imprisonment for a term not exceeding six months, or to both. Continuing offences 40.3 An offence under subsection 40(1), 40.1(1) or 40.2(1) that is committed or continued on more than one day constitutes a separate offence for each day on which it is committed or continued. Deeming — subsequent offences 40.4 (1) For the purposes of subsections 40(2), 40.1(2) and 40.2(2), a conviction for a particular offence under this Act is deemed to be a conviction for a second or subsequent offence if the court is satisfied that the offender has been C. 2 Northwest Territo previously convicted of a substantially similar offence under any Act of Parliament — or any Act of the legislature of a province — that relates to environmental or wildlife conservation or protection. Application (2) Subsection (1) applies only to previous convictions on indictment, to previous convictions on summary conviction and to previous convictions under any similar procedure under any Act of the legislature of a province. 96. Section 42 of the Act is replaced by the following: Limitation period or prescription 42. No proceedings in respect of an offence under this Act are to be instituted more than five years after the day on which the Minister becomes aware of the acts or omissions that constitute the alleged offence. 97. Subsection 43(1) of the Act is replaced by the following: Action to enjoin not prejudiced by prosecution 43. (1) Despite the fact that a prosecution has been instituted in respect of an offence under subsection 40(1), 40.1(1), or 40.2(1), the Attorney General of Canada may commence and maintain proceedings to enjoin conduct that constitutes an offence under any of those subsections. 98. The Act is amended by adding the following after section 44: ADMINISTRATIVE MONETARY PENALTIES REGULATIONS Regulations 44.01 (1) The Minister may, with the approval of the Governor in Council, make regulations for the purposes of sections 44.02 to 44.3, including regulations (a) designating as a violation that may be proceeded with in accordance with this Act (i) the contravention of any specified provision of this Act or of its regulations, (ii) the contravention of any order, direction or decision — or of any order, direction or decision of a specified class— made or given under this Act, or 2013-2014 Transfert de responsabilités a (iii) the failure to comply with a term or condition of any licence or a term or condition of a specified class of licences; (b) respecting the determination of or the method of determining the amount payable as the penalty, which may be different for individuals and other persons, for each violation; (c) establishing the form and content of notices of violations; (d) respecting the service of documents required or authorized under this Act, including the manner and proof of service and the circumstances under which documents are considered to be served; and (e) respecting reviews by the Minister in respect of a notice of violation. Maximum (2) The amount that may be determined under any regulations made under paragraph (1)(b) as the penalty for each violation must not be more than $25,000, in the case of an individual, and $100,000 in the case of any other person. VIOLATIONS Who may issue notices 44.02 Persons who are designated as inspectors under section 35 are authorized to issue notices of violation. Commission of violation 44.03 (1) Every person who contravenes or fails to comply with a provision, order, direction, decision, term or condition designated under paragraph 44.01(1)(a) commits a violation and is liable to a penalty in the amount that is determined in accordance with the regulations. Purpose of penalty (2) The purpose of the penalty is to promote compliance with this Act and not to punish. Liability of directors, officers, agents and mandataries 44.04 If a corporation commits a violation, any director, officer, agent or mandatary of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the violation is a party to the violation and is liable to a penalty in the amount that is C. 2 Northwest Territo determined in accordance with the regulations, whether or not the corporation has been proceeded against in accordance with this Act. Proof of violation 44.05 In any proceedings under this Act against a person in relation to a violation, it is sufficient proof of the violation to establish that it was committed by an employee, or agent or mandatary, of the person, whether or not the employee, agent or mandatary is identified or proceeded against in accordance with this Act. Issuance and service of notice of violation 44.06 (1) If an inspector believes on reasonable grounds that a person has committed a violation, the inspector may issue a notice of violation and cause it to be served on the person. Contents (2) The notice of violation must (a) name the person that is believed to have committed the violation; (b) set out the relevant facts surrounding the violation; (c) set out the amount of the penalty; (d) inform the person of their right to request a review with respect to the violation or the amount of the penalty and of the period within which that right must be exercised; (e) inform the person of the time and manner of paying the penalty; and (f) inform the person that, if they do not pay the penalty or exercise their right referred to in paragraph (d), they are considered to have committed the violation and are liable to the penalty. Inspector to provide copy to Board (3) The inspector shall, without delay after issuing a notice of violation, provide a copy to the Board. RULES ABOUT VIOLATIONS Certain defences not available 44.07 (1) A person named in a notice of violation does not have a defence by reason that the person (a) exercised due diligence to prevent the commission of the violation; or (b) reasonably and honestly believed in the existence of facts that, if true, would exonerate the person. 2013-2014 Transfert de responsabilités a Common law principles (2) Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence under this Act applies in respect of a violation to the extent that it is not inconsistent with this Act. Continuing violation 44.08 A violation that is committed or continued on more than one day constitutes a separate violation for each day on which it is committed or continued. Violations or offences 44.09 (1) Proceeding with any act or omission as a violation under this Act precludes proceeding with it as an offence under this Act, and proceeding with it as an offence under this Act precludes proceeding with it as a violation under this Act. Violations not offences (2) For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply in respect of a violation. Limitation period or prescription 44.1 No notice of violation is to be issued more than two years after the day on which the Minister becomes aware of the acts or omissions that constitute the alleged violation. REVIEWS Right to request review 44.11 A person who is served with a notice of violation may — within 30 days after the day on which it is served or within any longer period that is prescribed by the regulations — make a request to the Minister for a review of the amount of the penalty or the facts of the violation, or both. Correction or cancellation of notice of violation 44.12 At any time before a request for a review in respect of a notice of violation is received by the Minister, an inspector may cancel the notice of violation or correct an error in it. Review 44.13 On receipt of a request for a review in respect of a notice of violation, the Minister shall conduct the review. Object of review 44.14 (1) The Minister shall determine, as the case may be, whether the amount of the penalty was determined in accordance with the regulations or whether the person committed the violation, or both. C. 2 Determination (2) The Minister shall render a determination in writing and cause the person who requested the review to be served with a copy of the determination, with reasons. A copy of the determination, with reasons, shall also be provided without delay to the Board. Correction of penalty (3) If the Minister determines that the amount of the penalty was not determined in accordance with the regulations, the Minister shall correct it. Responsibility (4) If the Minister determines that the person who requested the review committed the violation, that person is liable to the penalty as set out in the determination. Determination final (5) A determination made under this section is final and binding and, except for judicial review under the Federal Courts Act, is not subject to appeal or to review by any court. Burden of proof 44.15 If the facts of a violation are reviewed, the inspector who issued the notice of violation shall establish, on a balance of probabilities, that the person named in it committed the violation identified in it. Northwest Territo RESPONSIBILITY Payment 44.16 If a person pays the penalty set out in a notice of violation, the person is considered to have committed the violation and proceedings in respect of it are ended. Failure to act 44.17 A person that neither pays the penalty within the period set out in the notice of violation — nor requests a review within the period referred to in section 44.11 — is considered to have committed the violation and is liable to the penalty. RECOVERY OF PENALTIES Debts to Her Majesty 44.18 (1) A penalty constitutes a debt due to Her Majesty in right of Canada and may be recovered as such in any court of competent jurisdiction. Limitation period or prescription (2) No proceedings to recover the debt are to be instituted more than five years after the day on which the debt becomes payable. 2013-2014 Transfert de responsabilités a Certificate 44.19 (1) The Minister may issue a certificate of non-payment certifying the unpaid amount of any debt referred to in subsection 44.18(1). Registration (2) Registration of a certificate of nonpayment in any court of competent jurisdiction has the same effect as a judgment of that court for a debt of the amount specified in the certificate and all related registration costs. GENERAL Authenticity of documents 44.2 In the absence of evidence to the contrary, a document that appears to be a notice issued under subsection 44.06(1) is presumed to be authentic and is proof of its contents in any proceeding in respect of a violation. Publication 44.3 The Board may, subject to any regulations, make public the nature of a violation, the name of the person who committed it and the amount of the penalty. 99. The portion of subsection 46(3) of the Act before paragraph (a) is replaced by the following: Licenses (3) Sections 40.1 and 40.2 of this Act do not apply in respect of any condition of a licence referred to in subsection (1) TRANSITIONAL PROVISIONS Definitions 100. The following definitions apply in this section and in sections 101 to 109. “former Board” « ancien Office » “former Board” means the Northwest Territories Water Board established by section 10 of the Northwest Territories Waters Act, as that section read immediately before this section comes into force. “new Board” « nouvel Office » “new Board” means the Inuvialuit Water Board established by section 10 of the Northwest Territories Waters Act, as amended by section 82. Chairperson and other members of former Board 101. The Chairperson and every other member of the former Board holding office immediately before the coming into force of this section continue to exercise their powers and perform their duties and functions as members of the new Board until the expiry or C. 2 Northwest Territo revocation of their appointment, despite subsection 10(4) of the Northwest Territories Waters Act, as amended by section 82. However, the vice-chairperson of the former Board ceases to act as vice-chairperson on the coming into force of that section 82. Decisions, etc., continued 102. Every decision, order, determination and declaration made by the former Board is deemed to have been made by the new Board. Licences 103. (1) All licences, including any terms and conditions attached to them, issued under the Northwest Territories Waters Act, as it read immediately before the day on which this section comes into force, that were in force on that day continue in force after that day as if they had been issued in accordance with the Northwest Territories Waters Act as it reads on that day. For greater certainty (2) For greater certainty, the new Board may exercise all its powers and perform all its duties and functions under the Northwest Territories Waters Act, as it reads on the day on which this section comes into force, with respect to the licences that are continued by subsection (1). Transfer of proceedings and applications 104. (1) Any proceedings and applications that the former Board was seized of immediately before the day on which this section comes into force are transferred to the new Board and are to be continued and disposed of in accordance with the Northwest Territories Waters Act, as it reads on that day, except as provided under subsection (2). Time limits (2) An application for the issuance, renewal or amendment of a licence that was made before the coming into force of this section is considered to have been made on the day of that coming into force for the purpose of determining the periods under sections 24.2 and 24.3 of the Northwest Territories Waters Act. 2013-2014 Transfert de responsabilités a References 105. Every reference to the former Board in any deed, contract, agreement or other document executed by the former Board in its own name is, unless the context otherwise requires, to be read as a reference to the new Board. Transfer of rights and obligations 106. All rights and property of the former Board and of Her Majesty in right of Canada that are under the administration and control of the former Board and all obligations of the former Board are transferred to the new Board. Commencement of legal proceedings 107. Every action, suit or other legal proceeding in respect of an obligation or liability incurred by the former Board may be brought against the new Board in any court that would have had jurisdiction if the action, suit or other legal proceeding had been brought against the former Board. Continuation of legal proceedings 108. Every action, suit or other legal proceeding to which the former Board is party that is pending in any court immediately before the day on which this section comes into force may be continued by or against the new Board in like manner and to the same extent as it could have been continued by or against the former Board. Transfer of appropriations 109. Any amount appropriated by an Act of Parliament for the fiscal year in which this section comes into force to defray the charges and expenses of the former Board that, on that coming into force, is unexpended is deemed to have been appropriated to defray the charges and expenses of the new Board. 1998, c. 25 CONSEQUENTIAL AMENDMENT TO THE MACKENZIE VALLEY RESOURCE MANAGEMENT ACT 2005, c. 1, s. 34(3) 110. Subsection 60(4) of the Mackenzie Valley Resource Management Act is replaced by the following: Northwest Territories Waters Act (4) Despite subsection (1), sections 7.2, 7.3, 10 to 13, 18.1, 20 and 22, paragraphs 23(1)(b) and (2)(b), section 24, subsections 24.3(2) and (3), section 24.6, section 26 except in relation to type A licences under that Act, sections 27 to C. 2 Northwest Territo 28.2, subsection 37(2) and sections 44.01 to 44.3 of the Northwest Territories Waters Act do not apply in respect of a management area. COMING INTO FORCE Order in council 111. Section 83 and subsection 90(2) come into force on a day to be fixed by order of the Governor in Council. PART 4 1998, c. 25 MACKENZIE VALLEY RESOURCE MANAGEMENT ACT AMENDMENTS TO THE ACT 112. The first paragraph of the preamble to the Mackenzie Valley Resource Management Act is replaced by the following: Preamble WHEREAS the Gwich’in Comprehensive Land Claim Agreement and the Sahtu Dene and Metis Comprehensive Land Claim Agreement require the establishment of land use planning boards for the settlement areas referred to in those Agreements and the establishment of an environmental impact review board for the Mackenzie Valley, and provide as well for the establishment of a land and water board for an area that includes those settlement areas; 2005, c. 1, s. 15(2) 113. The definitions “deposit of waste” and “territorial law” in section 2 of the Act are replaced by the following: “deposit of waste” « dépôt de déchets » “deposit of waste” means a deposit of waste in any waters in the Mackenzie Valley or in any other place under conditions in which the waste, or any other waste that results from the deposit of that waste, may enter any waters in the Mackenzie Valley. “territorial law” « règle de droit territoriale » “territorial law” means any law of the Legislature of the Northwest Territories. 2013-2014 Transfert de responsabilités a 114. Subsection 4(1) of the Act is replaced by the following: Delegation 4. (1) The federal Minister may delegate, in writing, any of his or her powers, duties or functions under this Act — either generally or as otherwise provided in the instrument of delegation — to the minister of the Northwest Territories designated by the Commissioner of the Northwest Territories for the purposes of this section. 115. (1) The Act is amended by adding the following after section 5.1: Time limits 5.2 (1) The failure of any of the following to exercise a power or perform a duty or function within a period or time limit fixed or prescribed under this Act does not terminate their authority to do so nor does it invalidate any document prepared or submitted or any decision or action taken in the exercise of such a power or the performance of such duty or function: (a) the federal Minister; (b) the Gwich’in Land Use Planning Board; (c) the Sahtu Land Use Planning Board; (d) the Gwich’in Land and Water Board; (e) the Sahtu Land and Water Board; (f) the Wekeezhii Land and Water Board; (g) the Mackenzie Valley Land and Water Board; (h) a responsible minister, as defined in section 111; (i) the Mackenzie Valley Environmental Impact Review Board or one of its panels; (j) a joint panel established under subsection 140(2) or paragraph 141(2)(b) or (3)(a) or a review panel referred to in subsection 41(2) of the Canadian Environmental Assessment Act, 2012; and (k) a designated regulatory agency, as defined in section 111. Exception (2) Subsection (1) does not apply with respect to C. 2 Northwest Territo (a) the periods fixed by regulations referred to in subsections 138.1(2), (3) and (4) and 141(4); and (b) any other period or time limit fixed by regulations that is exempted from the application of subsection (1) by regulation. Regulations (3) The Governor in Council may, by regulation, exempt a period or time limit set out in the regulations, other than those referred to in paragraph 2(a), from the application of subsection (1). (2) Subsection 5.2(1) of the Act is replaced by the following: Time limits 5.2 (1) The failure of any of the following to exercise a power or perform a duty or function within a period or time limit fixed or prescribed under this Act does not terminate their authority to do so nor does it invalidate any document prepared or submitted or any decision or action taken in the exercise of such a power or the performance of such duty or function: (a) the federal Minister; (b) the Gwich’in Land Use Planning Board; (c) the Sahtu Land Use Planning Board; (d) the Mackenzie Valley Land and Water Board; (e) a responsible minister, as defined in section 111; (f) the Mackenzie Valley Environmental Impact Review Board or one of its panels; (g) a joint panel established under subsection 140(2) or paragraph 141(2)(b) or (3)(a) or a review panel referred to in subsection 41(2) of the Canadian Environmental Assessment Act, 2012; and (h) a designated regulatory agency, as defined in section 111. 116. Section 7 of the Act is replaced by following: Application to Her Majesty 7. This Act is binding on Her Majesty in right of Canada or a province, except that Her Majesty in right of Canada is not required to 2013-2014 Transfert de responsabilités a pay any fee prescribed by regulations made under paragraph 90.3(1)(k) or subparagraph 90.3(2)(a)(i). Waters vested in Her Majesty 7.1 Subject to any rights, powers or privileges granted or preserved under the Dominion Water Power Act, the property in and the right to the use and flow of all waters are vested in Her Majesty in right of Canada. Other Acts, etc., to be complied with 7.2 For greater certainty, nothing in this Act, the regulations or a licence or permit, as defined in section 51, authorizes a person to contravene or fail to comply with any other Act or any regulation or order made under it, except as provided in that other Act, regulation or order. 117. Section 7.2 of the Act is replaced by the following: Other Acts, etc., to be complied with 7.2 For greater certainty, nothing in this Act, the regulations, a licence or permit, as defined in section 51, or a development certificate issued under section 131.3 or 137.4 or an amended certificate issued under subsection 142.21(17) authorizes a person to contravene or fail to comply with any other Act or any regulation or order made under it, except as provided in that other Act, regulation or order. 118. Section 9 of the Act is replaced by the following: Definition of “board” 9. In this Part, “board” means any board established or continued by this Act. 2005, c. 1, s. 19 119. Section 11 of the Act is replaced by the following: Appointment of members by federal Minister 11. (1) The members of a board — other than the chairperson, any member appointed under a determination under section 15 and the member appointed by the Tlicho Government C. 2 Northwest Territo under paragraph 54(2)(d) or in accordance with an agreement referred to in that paragraph — shall be appointed by the federal Minister in accordance with Parts 2 to 5. Alternate members (2) The federal Minister may appoint (a) alternate members selected from persons nominated for that purpose by a first nation, or selected following consultation with first nations, to act in the event of the absence or incapacity of members appointed on such nomination or following such consultation, respectively; and (b) alternate members agreed to by the territorial Minister to act in the event of the absence or incapacity of members other than members referred to in paragraph (a). 2005, c. 1, s. 20 120. Section 12 of the Act is replaced by the following: Chairperson 12. (1) Except in the case of the Mackenzie Valley Land and Water Board, the chairperson of a board shall be appointed by the federal Minister from persons nominated by a majority of the members. Appointment by federal Minister (2) Except in the case of the Mackenzie Valley Land and Water Board, if a majority of the members does not nominate a person acceptable to the federal Minister within a reasonable time, the Minister may appoint any person as chairperson of the board. Mackenzie Valley Land and Water Board (2.1) Subject to subsection 54(3), the chairperson of the Mackenzie Valley Land and Water Board shall be appointed by the federal Minister after the Minister seeks and considers the advice of that Board. Exception (2.2) Despite subsection (2.1), the federal Minister is not required to seek and consider the advice of the Mackenzie Valley Land and Water Board with respect to the first appointment of a chairperson of that Board after the day on which this subsection comes into force. Absence or incapacity of chairperson (3) Except in the case of the Mackenzie Valley Land and Water Board, a board may designate a member to act as its chairperson during the absence or incapacity of the chairperson or a vacancy in the office of chairperson, 2013-2014 Transfert de responsabilités a and that person while so acting may exercise the powers and shall perform the duties and functions of the chairperson. Absence or incapacity of chairperson — Mackenzie Valley Land and Water Board (4) The federal Minister may designate a member to act as chairperson of the Mackenzie Valley Land and Water Board during the absence or incapacity of the chairperson or a vacancy in the office of chairperson, and that person while so acting may exercise the powers and shall perform the duties and functions of the chairperson. 2005, c. 1, s. 21 121. Subsection 14(4) of the Act is replaced by the following: Removal by Tlicho Government after consultation (4) The member of the Mackenzie Valley Land and Water Board who has been appointed by the Tlicho Government may not be removed from office except after consultation by the Tlicho Government with the Board and the federal Minister. 2005, c. 1, s. 22 122. Section 15 of the Act is replaced by the following: Implementation of right of representation of other aboriginal peoples 15. Despite any provision of this Act respecting members of a board, if an aboriginal people has a right under a land claim agreement to representation on that board in relation to a decision of the board that might affect an area used by that aboriginal people that is outside the board’s area of jurisdiction, the board shall, in accordance with that land claim agreement, determine how to implement that right, so long as the number of members nominated by a first nation, nominated or appointed by the Tlicho Government, as the case may be, or appointed following consultation by the federal Minister with the first nations of the regions of the Mackenzie Valley outside the settlement areas and Wekeezhii and temporarily appointed to implement that right remains equal to the number of other members not including the chairperson. 2005, c. 1, s. 24 123. Subsection 17(1) of the Act is replaced by the following: C. 2 Remuneration 17. (1) Members of a board, including any members appointed in accordance with a determination under section 15, shall be paid the fees or other remuneration that the federal Minister may fix. Northwest Territo 124. Section 20 of the Act is replaced by the following: Protection from personal liability 20. The members and employees of a board are not liable for anything done or omitted to be done in good faith in the exercise or performance or purported exercise or performance of any powers, duties or functions under this Act. 2005, c. 1, s. 26 125. Section 24 of the French version of the Act is replaced by the following: Audiences 24. L’office peut tenir, outre les audiences dont la tenue est prévue par la présente loi, celles qu’il estime utiles à l’exercice de ses attributions. 2005, c. 1, s. 26 126. The portion of section 24.1 of the French version of the Act before paragraph (a) is replaced by the following: Coordination des activités de l’office 24.1 L’office veille à coordonner ses activités, y compris ses audiences, avec celles des organismes suivants : 127. Section 25 of the Act is replaced by the following: Judicial powers of a board 25. In proceedings before a board continued under Part 3 or established under Part 5, the board has the powers, rights and privileges of a superior court with respect to the attendance and examination of witnesses and the production and inspection of documents. 2005, c. 1, s. 27(1) 128. (1) Subsection 31(1) of the Act is replaced by the following: Statutory Instruments Act 31. (1) Sections 3, 5 and 11 of the Statutory Instruments Act do not apply in respect of rules under section 30, a land use plan or amendment to a land use plan under Part 2, rules under subsection 49(2), guidelines or policies under section 65, policy directions under subsection 50.1(1) or 83(1) or (2), directions under section 106, policy directions under section 109 or 109.1 or subsection 142.2(1) or guidelines under section 120. 2013-2014 Transfert de responsabilités a (2) Subsection 31(1) of the Act is replaced by the following: Statutory Instruments Act 31. (1) Sections 3, 5 and 11 of the Statutory Instruments Act do not apply in respect of rules under section 30, a land use plan or amendment to a land use plan under Part 2, rules under subsection 49(2), guidelines or policies under section 65, policy directions under subsection 50.1(1) or 83(1) or (2) or 142.2(1) or guidelines under section 120. 2005, c. 1, s. 27(2) (3) Subsection 31(3) of the Act is replaced by the following: Statutory Instruments Act (3) For greater certainty, licences and permits issued by a board under Part 3 or 4, either before or after the coming into force of this subsection, as enacted by subsection 128(3) of the Northwest Territories Devolution Act, are not statutory instruments as defined in the Statutory Instruments Act. (4) Subsection 31(3) of the Act is replaced by the following: Statutory Instruments Act (3) For greater certainty, licences and permits issued by a board under Part 3 or 4, as those Parts read before the coming into force of this subsection, as enacted by subsection 128(4) of the Northwest Territories Devolution Act, or by the Mackenzie Valley Land and Water Board under Part 3, are not statutory instruments as defined in the Statutory Instruments Act. 2002, c. 8, s. 182; 2005, c. 1, s. 28 129. Section 32 of the Act is replaced by the following: Exclusive original jurisdiction 32. Despite section 18 of the Federal Courts Act, the Supreme Court of the Northwest Territories has exclusive original jurisdiction to C. 2 Northwest Territo hear and determine an application for any relief against a board by way of an injunction or declaration or by way of an order in the nature of certiorari, mandamus, quo warranto or prohibition by the Attorney General of Canada, the Attorney General of the Northwest Territories or anyone directly affected by the matter in respect of which relief is sought. 130. Subsection 42(2) of the French version of the Act is replaced by the following: Audiences publiques (2) L’office peut tenir des audiences publiques au sujet du plan qu’il entend adopter; il publie, dans la région désignée et dans toute région désignée avoisinante de la vallée du Mackenzie, un avis indiquant les lieux, dates et heures des séances ainsi que la procédure qui y sera suivie. 131. The Act is amended by adding the following after section 50: POLICY DIRECTIONS Minister’s policy directions to board 50.1 (1) The federal Minister may, after consultation with a planning board, give written policy directions that are binding on the planning board with respect to the exercise of any of its functions under this Act. Limitation (2) Policy directions do not apply in respect of an application referred to in paragraph 44(b), a referral or application under subsection 47(1) or a proposed amendment to a land use plan under subsection 48(1) that, at the time the directions are given, is before the planning board. Conflict (3) If there is a conflict between the policy directions given under this section and the provisions of any Act of Parliament, any regulations made under an Act of Parliament or any territorial law, those provisions prevail to the extent of the conflict. 2005, c. 1, s. 29(2) 132. (1) The definition “management area” in section 51 of the Act is repealed. (2) The definition “licence” in section 51 of the Act is replaced by the following: Transfert de responsabilités a 2013-2014 “licence” « permis d’utilisation des eaux » “licence” means (a) with respect to a federal area, a type A or type B licence permitting the use of waters or the deposit of waste, or both, issued by a board under this Part; or (b) with respect to lands outside a federal area, a type A or type B licence, or any other licence relating to the use of waters or the deposit of waste, or both, issued by a board under this Part in accordance with any territorial law. (3) The definitions “board”, “licence” and “permit” in section 51 of the Act are replaced by the following: “Board” « Office » “licence” « permis d’utilisation des eaux » “Board” means the Mackenzie Valley Land and Water Board continued by subsection 54(1). “licence” means (a) with respect to a federal area, a type A or type B licence permitting the use of waters or the deposit of waste, or both, issued by the Board under this Part; or (b) with respect to lands outside a federal area, a type A or type B licence, or any other licence relating to the use of waters or the deposit of waste, or both, issued by the Board under this Part in accordance with any territorial law. “permit” « permis d’utilisation des terres » “permit” means a permit for the use of land issued by the Board under this Part. (4) Section 51 of the Act is amended by adding the following in alphabetical order: “appurtenant undertaking” « entreprise en cause » “appurtenant undertaking” means the work described in a licence. 102 “authorized user” « usager agréé » C. 2 Northwest Territo “authorized user” means a person who uses waters without a licence but under the authority of regulations made under paragraph 90.3(1)(m). “authorized waste depositor” « personne autorisée à déposer des déchets » “authorized waste depositor” means a person who deposits waste without a licence but under the authority of regulations made under paragraph 90.3(1)(n). “domestic user” « usager domestique » “domestic user” means a person who uses waters (a) for household requirements, including sanitation and fire prevention; (b) for the watering of domestic animals; or (c) for the irrigation of a garden adjoining a dwelling-house that is not ordinarily used in the growth of produce for a market. “federal area” « zone fédérale » “federal area” means any lands under the administration and control of a minister of the Government of Canada and any land on which is situated a waste site for which the Management — as defined in the Northwest Territories Lands and Resources Devolution Agreement that was made on June 25, 2013 — is the responsibility of the Government of Canada. “instream user” « usager ordinaire » “instream user” means a person who uses waters, otherwise than as described in paragraph (a), (b) or (c) of the definition “use”, to earn income or for subsistence purposes. “use” « utilisation » “use”, in relation to waters, means a direct or indirect use of any kind other than a use connected with shipping activities that are governed by the Canada Shipping Act, 2001, including (a) any diversion or obstruction of waters; (b) any alteration of the flow of waters; and (c) any alteration of the bed or banks of a river, stream, lake or other body of water, whether or not the body of water is seasonal. “waste” « déchet » “waste” means any substance that would, to an extent that is detrimental to its use by people or by any animal, fish or plant, degrade or alter or form part of a process of degradation or alteration of the quality of any water to which it is added. Alternatively, it means any water 2013-2014 Transfert de responsabilités a that contains a substance in such a quantity or concentration or that has been so treated, processed or changed, by heat or other means, that it would, if added to any other water, degrade or alter or form part of a process of degradation or alteration of the quality of that other water to which it is added. It includes (a) any substance or water that is deemed, under subsection 2(2) of the Canada Water Act, to be waste; (b) any substance or class of substances prescribed by regulations made under subparagraph 90.3(1)(b)(i); (c) water that contains any substance or class of substances in a quantity or concentration that is equal to or greater than a quantity or concentration prescribed in respect of that substance or class of substances by regulations made under subparagraph 90.3(1)(b)(ii); and (d) water that has been subjected to a treatment, process or change prescribed by regulations made under subparagraph 90.3(1)(b)(iii). “waste site” « décharge publique » “waste site” has the same meaning as Waste Site in the Northwest Territories Lands and Resources Devolution Agreement that was made on June 25, 2013. “water management area” « zone de gestion des eaux » “water management area” means a water management area established by the Governor in Council by regulations made under subparagraph 90.3(1)(a)(i). 2005, c. 1, ss. 30(1) and (2)(E) 133. Section 52 of the Act is replaced by the following: National parks and historic sites 52. (1) This Part, except sections 78, 79, 79.2 and 79.3, does not apply in respect of the use of land or waters or the deposit of waste within a park or park reserve to which the Canada National Parks Act applies or within lands acquired under the Historic Sites and Monuments Act. C. 2 Consultation with Board (2) Despite subsection (1), an authority responsible for authorizing uses of land or waters or deposits of waste in a portion of the Mackenzie Valley that is excluded by that subsection from the application of this Part shall consult the Board before authorizing any such use or deposit. Consultation with authority (3) The Board shall consult a responsible authority referred to in subsection (2) before issuing a licence, permit or other authorization for a use of land or waters or a deposit of waste that may have an effect in the portion of the Mackenzie Valley in which the authority is responsible. Northwest Territo 134. Subsections 53(2) and (3) of the Act are replaced by the following: Agreement (2) The Board and the territorial Minister shall, in consultation with each local government, jointly determine the extent to which the local government regulates the use of land within its boundaries for the purposes of subsection (1). Dissemination (3) Every determination made under subsection (2) shall be made available to the public at the main office of the Board and that of the local government. 135. (1) The Act is amended by adding the following after section 53: Federal area — addition 53.1 (1) If the Government of Canada becomes responsible for the Management — as defined in the Northwest Territories Lands and Resources Devolution Agreement that was made on June 25, 2013 — of a waste site, the federal Minister shall immediately notify the board in writing of the lands on which the waste site is situated. Federal area — deletion (2) If the Government of Canada ceases to be responsible for the Management — as defined in the Northwest Territories Lands and Resources Devolution Agreement that was made on June 25, 2013 — of a waste site, the federal Minister shall immediately notify the board in writing. (2) Section 53.1 of the Act is replaced by the following: Transfert de responsabilités a 2013-2014 Federal area — addition 53.1 (1) If the Government of Canada becomes responsible for the Management — as defined in the Northwest Territories Lands and Resources Devolution Agreement that was made on June 25, 2013 — of a waste site, the federal Minister shall immediately notify the Board in writing of the lands on which the waste site is situated. Federal area — deletion (2) If the Government of Canada ceases to be responsible for the Management — as defined in the Northwest Territories Lands and Resources Devolution Agreement that was made on June 25, 2013 — of a waste site, the federal Minister shall immediately notify the Board in writing. 2005, c. 1, s. 31 136. The heading before section 54 and sections 54 to 57.2 of the Act are replaced by the following: MACKENZIE VALLEY LAND AND WATER BOARD Board continued 54. (1) The Mackenzie Valley Land and Water Board is continued. Membership (2) The Board shall consist of 11 members, including (a) a chairperson; (b) one member appointed on the nomination of the Gwich’in First Nation; (c) one member appointed on the nomination of the Sahtu First Nation; (d) one member appointed by the Tlicho Government, subject to any agreement between the Tlicho Government and an aboriginal people of Canada, other than the Tlicho First Nation, to whom section 35 of the Constitution Act, 1982 applies; (e) two members appointed following consultation by the federal Minister with the first nations of the regions of the Mackenzie Valley outside the settlement areas and Wekeezhii; and (f) two members appointed on the nomination of the territorial Minister. C. 2 Consultation (3) The federal Minister and the Tlicho Government shall consult each other before making their appointments to the Board. Quorum (4) A quorum of the Board consists of five members. Main office 55. The main office of the Board shall be at Yellowknife or at another place in the Mackenzie Valley that is designated by the Governor in Council. Chairperson may designate 56. (1) The chairperson shall designate three Board members — including at least one member appointed under any of paragraphs 54(2)(b) to (e), and at least one member not so appointed — to dispose of an application made to the Board in respect of a licence, permit or other authorization for the use of land or waters or the deposit of waste. Additional members (2) If the chairperson is of the opinion that it is necessary, the chairperson may designate additional Board members to dispose of the application under subsection (1). Member — application relating to region of Mackenzie Valley (3) For the purposes of subsections (1) and (2), the chairperson shall, if it is reasonable to do so, designate, Northwest Territo (a) in the case of an application relating to the area described in appendix A to the Gwich’in Agreement, the member appointed under paragraph 54(2)(b); (b) in the case of an application relating to the area described in appendix A to the Sahtu Agreement, the member appointed under paragraph 54(2)(c); (c) in the case of an application relating to Wekeezhii, the member appointed under paragraph 54(2)(d); or (d) in the case of an application relating to the regions of the Mackenzie Valley outside the settlement areas and Wekeezhii, at least one of the members appointed under paragraph 54(2)(e). Majority — decision of Board (4) A decision with respect to the application, made by a majority of the members so designated, is considered to be a decision of the Board. 2013-2014 Transfert de responsabilités a Acting after expiry of term 57. (1) If the chairperson is of the opinion that it is necessary for a member of the Board to continue to act after the expiry of that member’s term in order for the Board to make a decision in relation to the issuance, amendment, renewal or cancellation of a permit or licence, as the case may be, the chairperson may request in writing that the federal Minister authorize the member to act in relation to that matter until a decision is made. For the purpose of the appointment of a replacement, their office is deemed to be vacant as soon as their term expires. Request (2) The request shall be made at least two months before the day on which the member’s term expires. Deemed acceptance (3) If the federal Minister neither accepts nor rejects the request within two months after the day on which it is made, the request is deemed to be accepted. 2005, c. 1, ss. 32, 33, 35, 36 and 37(1) and (2)(E) 137. Sections 58 to 68 of the Act are replaced by the following: Objectives — Board 58. The Board shall regulate the use of land and waters and the deposit of waste so as to provide for the conservation, development and utilization of land and water resources in a manner that will provide the optimum benefit for present and future residents of the Mackenzie Valley in particular and Canadians generally. Jurisdiction — land 59. (1) The Board has jurisdiction in respect of all uses of land in the Mackenzie Valley for which a permit is required under this Part and may, in accordance with the regulations, issue, amend, renew, suspend and cancel permits and other authorizations for the use of land, and approve the assignment of permits. Subsurface rights (2) For greater certainty, the Board’s jurisdiction under subsection (1) includes a use of land that is required for the exercise of subsurface rights. C. 2 Jurisdiction — water and waste in federal area 60. (1) The Board has jurisdiction in respect of all uses of waters and deposits of waste in a federal area in the Mackenzie Valley for which a licence is required under this Part and may, in accordance with the regulations, issue, amend, renew and cancel licences and approve the assignment of licences. Jurisdiction — water and waste outside federal area (1.1) The Board has jurisdiction in respect of all uses of waters and deposits of waste on lands outside a federal area in the Mackenzie Valley for which a licence is required under any territorial law and may, in accordance with that law, Northwest Territo (a) issue, amend, renew, suspend and cancel licences and approve the assignment of licences; (b) include in a licence any conditions it considers appropriate; (c) determine the term of a licence; (d) determine the appropriate compensation to be paid by an applicant for a licence, or by a licensee who applies for an amendment or renewal of their licence, to persons who would be adversely affected by the proposed use of waters or deposit of waste; (e) require an applicant for a licence, a licensee or a prospective assignee of a licence to furnish and maintain security; and (f) on the request of a person who is subject to an order made by an inspector, review that order and confirm, vary or revoke it. Suspension power (2) The Board may suspend a licence in respect of a federal area for a specified period or until terms and conditions specified by the Board are complied with, if the licensee contravenes a provision of this Part or a term or condition of the licence. 2013-2014 Considerations Transfert de responsabilités a 60.1 In exercising its powers, the Board shall consider (a) the importance of conservation to the well-being and way of life of the aboriginal peoples of Canada to whom section 35 of the Constitution Act, 1982 applies and who use an area of the Mackenzie Valley; and (b) any traditional knowledge and scientific information that is made available to it. Conformity with land use plan — settlement area 61. (1) The Board is not permitted to issue, amend or renew a licence, permit or other authorization that applies with respect to a settlement area except in accordance with an applicable land use plan under Part 2. Conformity with land use plan — Wekeezhii (2) The Board is not permitted to issue, amend or renew a licence, permit or other authorization that applies with respect to Wekeezhii except in accordance with any land use plan, established under a federal, territorial or Tlicho law, that is applicable to any part of Wekeezhii. Conformity with Tlicho laws 61.1 The Board is not permitted to exercise its discretionary powers relating to the use of Tlicho lands except in accordance with any Tlicho laws enacted under 7.4.2 of chapter 7 of the Tlicho Agreement. Requirements of Part 5 62. The Board is not permitted to issue a licence, permit or other authorization for the carrying out of a proposed development within the meaning of Part 5 unless the requirements of that Part have been complied with, and every licence, permit or authorization so issued shall include any conditions that are required to be included in it under a decision made under that Part. Copies of applications 63. (1) The Board shall provide a copy of each application made to the Board for a licence or permit to the owner of any land to which the application relates and to appropriate departments and agencies of the federal and territorial governments. C. 2 Notice to communities and first nations (2) The Board shall notify affected communities and first nations of an application made to the Board for a licence, permit or other authorization and allow a reasonable period of time for them to make representations to the Board with respect to the application. Notice to Tlicho Government (3) The Board shall notify the Tlicho Government of an application made to the Board for a licence, permit or other authorization for the use of land or waters or the deposit of waste in Wekeezhii and allow a reasonable period of time for it to make representations to the Board with respect to the application. Consultation with Tlicho Government (4) The Board shall consult the Tlicho Government before issuing, amending or renewing any licence, permit or other authorization for a use of Tlicho lands or waters on those lands or a deposit of waste on those lands or in those waters. Heritage resources 64. (1) The Board shall seek and consider the advice of any affected first nation — and, with respect to Wekeezhii, the Tlicho Government — and any appropriate department or agency of the federal or territorial government respecting the presence of heritage resources that might be affected by a use of land or waters or a deposit of waste proposed in an application for a licence or permit. Wildlife resources (2) The Board shall, with respect to a settlement area or Wekeezhii, seek and consider the advice of the renewable resources board established by the applicable land claim agreement respecting the presence of wildlife and wildlife habitat that might be affected by a use of land or waters or a deposit of waste proposed in an application for a licence or permit. Guidelines and policies — permits 65. (1) Subject to the regulations, the Board may establish guidelines and policies respecting permits and other authorizations, including their issuance under this Part. Guidelines and policies — licences (2) Subject to the regulations and any territorial law, the Board may establish guidelines and policies respecting licences, including their issuance under this Part. Northwest Territo 2013-2014 Transfert de responsabilités a Copies of licences and permits 66. The Board shall provide the federal Minister with copies of licences, permits and other authorizations issued under this Part and of decisions and orders relating to them. Final decision 67. Subject to sections 32 and 72.13, or any approval requirement under any territorial law with respect to the issuance, renewal, amendment or cancellation of a licence, every decision or order of the Board is final and binding. Public register 68. (1) The Board shall maintain at its main office, in any form that is prescribed by the regulations, a register convenient for use by the public in which shall be entered, for each application received and each licence or permit issued, the information prescribed by the regulations. Register to be open to inspection (2) The register shall be open to inspection by any person during the Board’s normal business hours, subject to the payment of any fee prescribed by the regulations. Copies of contents of register (3) The Board shall, on request and on payment of any fee prescribed by the regulations, make available copies of information contained in the register. COST RECOVERY Obligation to pay costs 68.1 (1) For the federal Minister to recover costs incurred in relation to the consideration of an application for a licence or for the amendment, renewal or cancellation of a licence, the applicant or a licensee shall pay to the federal Minister (a) any amounts that are prescribed by the regulations and that are related to the exercise of the powers and performance of the duties and functions of the Board or of its members; (b) any costs incurred by the Board for services that are prescribed by the regulations and that are provided to it by a third party; and C. 2 Northwest Territo (c) any amounts that are prescribed by the regulations and that are related to the exercise of the powers and performance of the duties and functions of the federal Minister. Debt due to Her Majesty (2) The costs and amounts that a person is to pay under subsection (1) constitute a debt due to Her Majesty in right of Canada and may be recovered as such in any court of competent jurisdiction. 138. Section 60 of the Act is amended by adding the following after subsection (3.1): Excluded period (3.2) If a licence relates to a proposed development that is, under Part 5, subject to an environmental assessment, an environmental impact review or an examination of impacts on the environment that stands in lieu of an environmental impact review, then the period that is taken to complete that assessment, review or examination is not included in the calculation of the time limit under subsection 24.2(1) or 24.3(1) of the Northwest Territories Waters Act or of its extension. Suspension of time limit (3.3) A board may suspend a time limit referred to in subsection 24.2(1) or 24.3(1) of the Northwest Territories Waters Act or the extension of such a limit (a) if the board determines that the applicant is required to pay compensation, or to enter into a compensation agreement, under subsection 14(4) of that Act, until the applicant satisfies the board that the compensation has been or will be paid or that they have entered into a compensation agreement, as the case may be; (b) if the board is not permitted to issue a licence except in accordance with subsection 15.1(1) of that Act, until the applicant has entered into a compensation agreement under paragraph 15.1(1)(a) of that Act or until a determination of compensation has been made under paragraph 15.1(1)(b) of that Act, as the case may be; or 2013-2014 Transfert de responsabilités a (c) if the board determines that the applicant is required to enter into a compensation agreement under section 77 or 79.1, until the applicant satisfies the board that they have done so or the board has determined, under section 79 or 79.3, the compensation payable by the applicant. 2002, c. 10, s. 178; 2005, c. 1, s. 34 139. Section 60 of the Act is replaced by the following: Jurisdiction — water and waste in federal area 60. (1) A board has jurisdiction in respect of all uses of waters and deposits of waste in a federal area in its management area for which a licence is required under this Part and may, in accordance with the regulations, issue, amend, renew and cancel licences and approve the assignment of licences. Jurisdiction — water and waste outside federal area (1.1) A board has jurisdiction in respect of all uses of waters and deposits of waste on lands outside a federal area in its management area for which a licence is required under any territorial law and may, in accordance with that law, (a) issue, amend, renew, suspend and cancel licences and approve the assignment of licences; (b) include in a licence any conditions it considers appropriate; (c) determine the term of a licence; (d) determine the appropriate compensation to be paid by an applicant for a licence, or by a licensee who applies for an amendment or renewal of their licence, to persons who would be adversely affected by the proposed use of waters or deposit of waste; (e) require an applicant for a licence, a licensee or a prospective assignee of a licence to furnish and maintain security; and (f) on the request of a person who is subject to an order made by an inspector, review that order and confirm, vary or revoke it. C. 2 Suspension power (2) A board may suspend a licence in respect of a federal area for a specified period, or until terms and conditions specified by it are complied with, if the licensee contravenes a provision of this Part or a term or condition of the licence. Northwest Territo 140. Section 65 of the Act is replaced by the following: Guidelines and policies — permits 65. (1) Subject to the regulations, a board may establish guidelines and policies respecting permits and other authorizations, including their issuance under this Part. Guidelines and policies — licences (2) Subject to the regulations and any territorial law, a board may establish guidelines and policies respecting licences, including their issuance under this Part. 141. (1) Section 67 of the Act is replaced by the following: Final decision 67. Subject to sections 32 and 72.13, or any approval requirement under any territorial law with respect to the issuance, renewal, amendment or cancellation of a licence, every decision or order of a board is final and binding. Public register 68. (1) A board shall maintain at its main office, in any form that is prescribed by the regulations, a register convenient for use by the public in which shall be entered, for each application received and each licence or permit issued, the information prescribed by the regulations. Register to be open to inspection (2) The register shall be open to inspection by any person during the board’s normal business hours, subject to the payment of any fee prescribed by the regulations. 2013-2014 Copies of contents of register Transfert de responsabilités a (3) A board shall, on request and on payment of any fee prescribed by the regulations, make available copies of information contained in the register. (2) Section 67 of the Act is replaced by the following: Final decision 67. Subject to sections 32 and 72.13 and subsections 125(1.2) and (4), or any approval requirement under any territorial law with respect to the issuance, renewal, amendment or cancellation of a licence, every decision or order of the Board is final and binding. 142. (1) The portion of section 69 of the Act before paragraph (a) is replaced by the following: Protection of environment 69. Before issuing a permit for a use of land, the Board shall, with respect to conditions of the permit for the protection of the environment, consult (2) Paragraph 69(b) of the Act is replaced by the following: (b) the minister of the Government of Canada having administration and control of the land in the case of any land under that minister’s administration and control; or 143. Section 70 of the Act is replaced by the following: Delegation to staff 70. The Board may, by instrument of delegation, specify permits from among a class prescribed by the regulations that an employee of the Board named in the instrument may issue, amend or renew and whose assignment the employee may approve. 144. Subsections 71(1) to (3) of the Act are replaced by the following: Furnishing security 71. (1) The Board may require, as a condition of a permit or as a condition of the assignment of a permit, that security be furnished to the federal Minister in a form prescribed by the regulations or a form satisfactory to the federal Minister and in an amount specified in, or determined in accordance with, the regulations. C. 2 Notice (2) The federal Minister shall notify the Board of the furnishing of security so required. Application of security (3) If damage to lands results from a permittee’s contravention of any provision of the regulations or a permit, the Board may request of the federal Minister that all or part of the security furnished by the permittee be applied toward the costs incurred in repairing the damage. Northwest Territo 145. Section 72 of the Act is replaced by the following: SPECIAL RULES FOR THE USE OF WATERS AND THE DEPOSIT OF WASTE Prohibitions Use of waters 72. (1) Except as authorized under the Dominion Water Power Act, and subject to subsection (2), no person shall use, or permit the use of, waters in a federal area within a water management area except (a) in accordance with the conditions of a licence; or (b) as authorized by regulations made under paragraph 90.3(1)(m). Exemptions from application of subsection (1) (2) Subsection (1) does not apply in respect of the use of waters (a) by a domestic user; (b) by an instream user; or (c) for the purpose of extinguishing a fire or, in an emergency, controlling or preventing a flood. Duties in certain cases (3) If any person diverts waters for a purpose set out in paragraph (2)(c), the person shall, when the need for the diversion has ceased, discontinue the diversion and, in so far as possible, restore the original channel conditions. Deposit of waste 72.01 (1) Except in accordance with the conditions of a licence or as authorized by regulations made under paragraph 90.3(1)(n), no person shall, subject to subsection (2), deposit or permit the deposit of waste in a federal area (a) in any waters in a water management area; or 2013-2014 Transfert de responsabilités a (b) in any other place under conditions in which the waste, or any other waste that results from the deposit of that waste, may enter any waters in a water management area. Exception (2) Subsection (1) does not apply to the deposit of waste in waters that form part of a water quality management area designated under the Canada Water Act if the waste so deposited is of a type and quantity, and deposited under conditions, prescribed by regulations made by the Governor in Council under paragraph 18(2)(a) of that Act with respect to that water quality management area. Duty to report unlawful deposits of waste (3) If waste is deposited in contravention of this section, every person who owns the waste or has the charge, management or control of it — or who caused or contributed to the deposit — shall, without delay, in accordance with the regulations, if any, made under paragraph 90.3(1)(o), report the deposit to the person or authority designated under that paragraph or, if no such person or authority has been designated, to an inspector designated under subsection 84(1). Exemption — Tlicho communities 72.02 Sections 72 and 72.01 do not apply in respect of a use of waters or a deposit of waste in a Tlicho community if the local government of that community has enacted a bylaw providing that a licence is not required for that type of use or deposit. Licences Issuance 72.03 (1) Subject to this section, a board may issue, in accordance with the criteria set out in the regulations made under paragraph 90.3(1)(c), type A licences and type B licences permitting the applicant for the licence, on payment of the fees prescribed by regulations made under paragraph 90.3(1)(k), at the times and in the manner prescribed by any applicable regulations made under paragraph 90.3(1)(l) or, in the absence of such regulations, at the times and in the manner set out in the licence, to use waters or deposit waste, or both, in a federal C. 2 Northwest Territo area in connection with the operation of an appurtenant undertaking and in accordance with the conditions specified in the licence. Term (2) A licence issued under subsection (1) may be issued for a term (a) of not more than 25 years, in the case of a type A licence that is in respect of a class of undertakings prescribed by the regulations or a type B licence; or (b) of not more than the anticipated duration of the appurtenant undertaking, in the case of a type A licence other than one described in paragraph (a). Specific uses (3) The board shall not issue a licence in respect of a use of waters referred to in subsection 72(2). Refusal to issue (4) The board shall not refuse to issue a licence merely because the use of waters or deposit of waste in respect of which the application for the licence is made is already authorized by regulations made under paragraph 90.3(1)(m) or (n). Conditions for issue (5) The board shall not issue a licence in respect of a federal area unless the applicant satisfies the board that (a) either (i) the use of waters or the deposit of waste proposed by the applicant would not adversely affect, in a significant way, the use of waters, whether in or outside the federal area to which the application relates, (A) by any existing licensee who holds a licence issued under this Act or any other licence relating to the use of waters or deposit of waste, or both, issued under any territorial law or the Nunavut Waters and Nunavut Surface Rights Tribunal Act, or (B) by any other applicant whose proposed use of waters would take precedence over the applicant’s proposed use by virtue of section 72.26 or any territorial law, or 2013-2014 Transfert de responsabilités a (ii) every licensee and applicant to whom subparagraph (i) applies has entered into a compensation agreement with the applicant; (b) compensation that the board considers appropriate has been or will be paid by the applicant to any other applicant who is described in clause (a)(i)(B) but to whom paragraph (a) does not apply, and to any of the following who were licensees, users, depositors, owners, occupiers or holders, whether in or outside the federal area to which the application relates, at the time when the applicant filed an application with the board in accordance with the regulations made under paragraphs 90.3(1)(d) and (e), who would be adversely affected by the use of waters or the deposit of waste proposed by the applicant, and who have notified the board within the time period stipulated in the notice of the application given under subsection 72.16(1): (i) licensees who hold a licence issued under this Act or any other licence relating to the use of waters or deposit of waste, or both, issued under any territorial law or the Nunavut Waters and Nunavut Surface Rights Tribunal Act and to whom paragraph (a) does not apply, (ii) domestic users, (iii) instream users, (iv) authorized users, (v) authorized waste depositors, (vi) persons who use waters or deposit waste, or both, without a licence under the authority of any territorial law, (vii) persons referred to in paragraph 61(d) of the Nunavut Waters and Nunavut Surface Rights Tribunal Act, (viii) owners of property, (ix) occupiers of property, and (x) holders of outfitting concessions, registered trapline holders, and holders of other rights of a similar nature; C. 2 Northwest Territo (c) any waste that would be produced by the appurtenant undertaking will be treated and disposed of in a manner that is appropriate for the maintenance of (i) water quality standards prescribed by regulations made under paragraph 90.3(1)(h) or, in the absence of such regulations, any water quality standards that the board considers acceptable, and (ii) effluent standards prescribed by regulations made under paragraph 90.3(1)(i) or, in the absence of such regulations, any effluent standards that the board considers acceptable; and (d) the financial responsibility of the applicant, taking into account the applicant’s past performance, is adequate for (i) the completion of the appurtenant undertaking, (ii) any mitigative measures that may be required, and (iii) the satisfactory maintenance and restoration of the site in the event of any future closing or abandonment of that undertaking. Factors in determining compensation (6) In determining the compensation that is appropriate for the purpose of paragraph (5)(b), the board shall consider all relevant factors, including (a) provable loss or damage; (b) potential loss or damage; (c) the extent and duration of the adverse effect, including the incremental adverse effect; (d) the extent of the use of waters by persons who would be adversely affected; and (e) nuisance, inconvenience and noise. Conditions 72.04 (1) Subject to this Act and its regulations, a board may include in a licence in respect of a federal area any conditions that it considers appropriate, including conditions 2013-2014 Transfert de responsabilités a (a) relating to the manner of use of waters permitted to be used under the licence; (b) relating to the quantity, concentration and types of waste that may be deposited in any waters by the licensee; (c) under which any such waste may be so deposited; (d) relating to studies to be undertaken, works to be constructed, plans to be submitted, and monitoring programs to be undertaken; and (e) relating to any future closing or abandonment of the appurtenant undertaking. Board to minimize adverse effects (2) In fixing the conditions of a licence in respect of a federal area, the board shall make all reasonable efforts to minimize any adverse effects of the issuance of the licence on any of the following who would be adversely affected by the use of waters or the deposit of waste proposed by the applicant, and who have notified the board within the time period stipulated in the notice of the application given under subsection 72.16(1), whether they are in or outside the federal area to which the application relates, at the time when the board is considering the fixing of those conditions: (a) licensees who hold a licence in respect of a federal area or in respect of lands outside a federal area; (b) domestic users; (c) instream users; (d) authorized users; (e) authorized waste depositors; (f) persons who use waters or deposit waste, or both, without a licence under the authority of any territorial law; (g) owners of property; (h) occupiers of property; and (i) holders of outfitting concessions, registered trapline holders, and holders of other rights of a similar nature. Conditions relating to waste (3) If a board issues a licence in respect of a federal area whose waters form part of a water quality management area designated under the C. 2 Northwest Territo Canada Water Act, it is not permitted to include in the licence any conditions relating to the deposit of waste in those waters that are less stringent than the provisions of the regulations made under paragraph 18(2)(a) of that Act with respect to those waters. Non-application of regulations under Canada Water Act (4) If a board issues a licence in respect of a federal area whose waters do not form part of a water quality management area designated under the Canada Water Act, (a) if any regulations made under paragraph 90.3(1)(h) are in force for those waters, the board is not permitted to include in the licence any conditions relating to the deposit of waste in those waters that are not based on the water quality standards prescribed for those waters by those regulations; and (b) if any regulations made under paragraph 90.3(1)(i) are in force for those waters, the board is not permitted to include in the licence any conditions relating to the deposit of waste in those waters that are less stringent than the effluent standards prescribed in relation to those waters by those regulations. Application of Fisheries Act (5) If a board issues a licence in respect of a federal area whose waters do not form part of a water quality management area designated under the Canada Water Act, and to which any regulations made under subsection 36(5) of the Fisheries Act apply, it is not permitted to include in the licence any conditions relating to the deposit of waste in those waters that are less stringent than the provisions of those regulations that relate to the deposit of deleterious substances as defined in subsection 34(1) of that Act. Conditions relating to works (6) The board shall include in a licence in respect of a federal area conditions that are at least as stringent as any applicable standards prescribed by any regulations made under paragraph 90.3(1)(j). Licence conditions deemed amended (7) If regulations referred to in subsection (3), (4), (5) or (6) are made or amended after the issuance of a licence in respect of a federal area, the conditions of the licence are deemed to be 2013-2014 Transfert de responsabilités a amended to the extent, if any, that is necessary to comply, or remain in compliance, with that subsection. Inuit-owned land 72.05 (1) A board shall not issue a licence in respect of a use of waters or a deposit of waste in a federal area that may substantially alter the quality, quantity or flow of waters flowing through Inuit-owned land, unless (a) the applicant has entered into an agreement with the designated Inuit organization to pay compensation for any loss or damage that may be caused by the alteration; or (b) if there is no agreement, (i) on the request of the applicant or the designated Inuit organization, the board has made a joint determination of the appropriate compensation with the Nunavut Water Board, or (ii) if the board and the Nunavut Water Board are unable to jointly determine compensation, a judge of the Nunavut Court of Justice has determined the compensation. Payment of compensation (2) The payment of compensation referred to in paragraph (1)(b) shall be a condition of the licence. Costs (3) Unless otherwise determined by the Nunavut Water Board, costs incurred by the designated Inuit organization as a result of a request referred to in subparagraph (1)(b)(i) shall be paid by the applicant. Negotiation to be in good faith 72.06 A board shall not consider a request referred to in subparagraph 72.05(1)(b)(i) unless the requester has negotiated in good faith and has been unable to reach an agreement. Factors in determining compensation 72.07 For the purpose of determining compensation under paragraph 72.05(1)(b), the following factors shall be taken into account: (a) the adverse effects of the alteration of the quality, quantity or flow of waters on Inuitowned land; (b) the nuisance, inconvenience or disturbance, including noise, caused by the alteration; C. 2 Northwest Territo (c) the cumulative adverse effects of the alteration and of any existing uses of waters and deposits of waste; (d) the cultural attachment of Inuit to the affected Inuit-owned land, including waters; (e) the peculiar and special value of the affected Inuit-owned land, including waters; and (f) any interference with Inuit rights derived from the Agreement or otherwise. Periodic review and payment 72.08 Unless otherwise agreed by the designated Inuit organization and the applicant, a determination of compensation made under paragraph 72.05(1)(b) shall provide, having due regard to the nature and duration of the use of waters or deposit of waste, for the periodic review and periodic payment of that compensation. Interpretation 72.09 (1) In this section and sections 72.05 to 72.08, (a) “Agreement”, “Inuit”, “Inuit-owned land”, “Makivik” and “Tunngavik” have the same meanings as in subsection 2(1) of the Nunavut Waters and Nunavut Surface Rights Tribunal Act; and (b) “designated Inuit organization” means (i) except in the case of the jointly owned lands referred to in section 40.2.8 of the Agreement, (A) Tunngavik, or (B) any organization designated in the public record maintained by Tunngavik under the Agreement as being responsible for the functions described under sections 20.3.1 and 20.4.1 of the Agreement, or (ii) in the case of the jointly owned lands referred to in section 40.2.8 of the Agreement, Makivik, acting jointly with the organization determined under subparagraph (i). 2013-2014 Transfert de responsabilités a Interpretation (2) For greater certainty, sections 72.05 to 72.08 apply in respect of a body of water that delineates a boundary between Inuit-owned land and other land and that body of water is not located entirely on Inuit-owned land. Application for licence 72.1 (1) An application for a licence shall be in the form and contain the information, (a) if the licence is to apply with respect to a federal area, prescribed by the regulations; and (b) if the licence is to apply with respect to lands outside a federal area, required under any territorial law. Information and studies (2) The board shall require an applicant for a licence to provide the board with the information and studies concerning the use of waters or deposit of waste proposed by the applicant that will enable the board to evaluate any qualitative and quantitative effects of the use or deposit on waters. Security — federal area 72.11 (1) A board may require an applicant for a licence that is to apply with respect to a federal area, a holder of such a licence or a prospective assignee of such a licence to furnish and maintain security with the federal Minister, in an amount specified in, or determined in accordance with, the regulations made under paragraph 90.3(1)(g) and in a form prescribed by those regulations or a form satisfactory to the federal Minister. How security may be applied (2) The security may be applied by the federal Minister in the following manner: (a) if the federal Minister is satisfied that a person who is entitled to be compensated by a licensee under section 72.27 has taken all reasonable measures to recover compensation from the licensee and has been unsuccessful in that recovery, the security may be applied to compensate that person, either fully or partially; and C. 2 Northwest Territo (b) the security may be applied to reimburse Her Majesty in right of Canada, either fully or partially, for reasonable costs incurred by Her Majesty under subsection 86.2(1) or, subject to subsection (3), subsection 89(1). Exception (3) Paragraph (2)(b) applies in respect of costs incurred under subsection 89(1) only to the extent that the incurring of those costs was based on subparagraph 89(1)(b)(i). Limitation (4) The amount of security that the federal Minister may apply under subsection (2) in respect of any particular incident or matter may not exceed in the aggregate the amount of the security referred to in subsection (1). Refund of security (5) Any portion of the security that, in the federal Minister’s opinion, will not be required under subsection (2) shall be refunded without delay to the licensee or assignor, as the case may be, if the federal Minister is satisfied that (a) the appurtenant undertaking has been permanently closed or permanently abandoned; or (b) the licence has been assigned. Renewal, amendment and cancellation 72.12 (1) Subject to subsections (2) and (3), a board may, in respect of a federal area, (a) renew a licence, if the licensee applies for its renewal or if the renewal appears to the board to be in the public interest, with or without changes to its conditions, for a term (i) of not more than 25 years, in the case of a type A licence that is in respect of a class of undertakings prescribed by the regulations or a type B licence, or (ii) of not more than the anticipated duration of the appurtenant undertaking, in the case of a type A licence other than one described in subparagraph (i); (b) amend, for a specified term or otherwise, any condition of a licence (i) if the licensee applies for its amendment, (ii) if the amendment is required to deal with a water shortage in any water management area, or 2013-2014 Transfert de responsabilités a (iii) in any other case, if the amendment appears to the board to be in the public interest; and (c) cancel a licence (i) if the licensee applies for its cancellation, (ii) if the licensee, for three successive years, fails to exercise their rights under the licence, or (iii) in any other case, if the cancellation appears to the board to be in the public interest. Application of certain provisions (2) Sections 72.03 to 72.11 apply, with any modifications that the circumstances require, in respect of a renewal of, or an amendment to, a licence. Application to cancel licence (3) An application to cancel a licence shall be in the form and contain the information that is, (a) if the licence applies with respect to a federal area, prescribed by the regulations; and (b) if the licence applies with respect to lands outside a federal area, required under any territorial law. Approval to issue, renew, amend or cancel 72.13 A board may issue, renew, amend or cancel — in respect of a federal area or lands outside a federal area — a type A licence, or a type B licence in connection with which a public hearing is held by the board with respect to its issuance, renewal, amendment or cancellation, only with the approval of the federal Minister. Assignment 72.14 (1) Any sale or other disposition of any right, title or interest, of a licensee who holds a licence in respect of a federal area, in an appurtenant undertaking constitutes, without further action by the licensee, an assignment of the licence to the person or persons to whom the sale or other disposition is made if the assignment of the licence was authorized by a board. C. 2 Authorization of assignment (2) A board shall authorize the assignment of a licence if it is satisfied that neither the sale or other disposition of any right, title or interest of the licensee in the appurtenant undertaking at the time, in the manner and on the terms and conditions agreed to by the licensee, nor the operation of the appurtenant undertaking by the prospective assignee would be likely to result in a contravention of, or failure to comply with, any condition of the licence or any provision of this Act or the regulations. Licence not otherwise assignable (3) Except as provided in this section, a licence in respect of a federal area is not assignable. Northwest Territo Public Hearings and Procedure Optional hearing 72.15 (1) If a board is satisfied that it would be in the public interest, it may hold a public hearing in connection with any matter relating to its objects, including, in respect of a federal area or lands outside a federal area, (a) the issuance or renewal of, or an amendment to, a type B licence; (b) an amendment to a type A licence under which neither the use, flow or quality of waters nor the term of the licence would be altered; and (c) the cancellation of a type B licence under subparagraph 72.12(1)(c)(i). Mandatory hearing (2) Subject to subsection (3), the board shall hold a public hearing if it is considering, in respect of a federal area, (a) the issuance or renewal of a type A licence; (b) an amendment to a type A licence under which the use, flow or quality of waters, or the term of the licence, would be altered; (c) the cancellation of a type A licence under paragraph 72.12(1)(c); or (d) the cancellation of a type B licence under subparagraph 72.12(1)(c)(ii) or (iii). 2013-2014 Exception Transfert de responsabilités a (3) Subsection (2) does not apply (a) if, after giving notice of a public hearing under section 72.16, the board receives no notification on or before the 10th day before the day of the proposed hearing that any person or body intends to appear and make representations and the applicant or the licensee, as the case may be, consents in writing to the disposition of the matter without a public hearing; (b) if, in the case of a renewal of a type A licence, the licensee has filed with the board an application for renewal in accordance with the regulations made under paragraphs 90.3(1)(d) and (e) and the term of the renewal or renewals granted by the board does not exceed 60 days in the aggregate; or (c) if, in the case of an amendment to a type A licence under which the use, flow or quality of waters would be altered, the board, with the consent of the federal Minister, declares the amendment to be required on an emergency basis. Notice of applications 72.16 (1) Subject to subsection (4), a board shall give notice of each application made to it — in respect of a federal area or lands outside a federal area — by publishing the application in a newspaper of general circulation in the area affected or, if there is no such newspaper, in any other manner that the board considers appropriate. Notice of public hearing (2) Subject to subsection (4), a board shall give notice of a public hearing to be held by it by publishing a notice in a newspaper of general circulation in the area affected or, if there is no such newspaper, in any other manner that the board considers appropriate. The day fixed for the public hearing shall be at least 35 days after the day on which the requirements of this subsection have been met. C. 2 Public hearing not held (3) Subject to subsection (4), if a public hearing is not held by a board in connection with an application, the board may not act on the application until at least 10 days after the requirements of subsection (1) have been met. Exception (4) Subsections (1) to (3) do not apply in respect of an application for the amendment of a licence if a board, with the consent of the federal Minister in respect of a federal area or in accordance with any territorial law in respect of lands outside a federal area, declares the amendment to be required on an emergency basis. Notice — federal area 72.17 (1) A board shall give notice of its intention to consider, on its own initiative, the renewal of a licence under paragraph 72.12(1)(a), or the amendment of a condition of a licence under subparagraph 72.12(1)(b)(ii) or (iii), by publishing a notice in a newspaper of general circulation in the area affected or, if there is no such newspaper, in any other manner that the board considers appropriate. Notice — lands outside a federal area (2) A board shall give notice of its intention to consider, on its own initiative, the renewal, or the amendment of a condition, of a licence in respect of lands outside a federal area in accordance with any territorial law by publishing a notice in a newspaper of general circulation in the area affected or, if there is no such newspaper, in any other manner that the board considers appropriate. Exception (3) Subsections (1) and (2) do not apply in respect of an application for the amendment of a licence if a board, with the consent of the federal Minister in respect of a federal area or in accordance with any territorial law in respect of lands outside a federal area, declares the amendment to be required on an emergency basis. Time limit — type A licence and type B licence 72.18 (1) With respect to a federal area or lands outside a federal area, on an application for the issuance, renewal or amendment of a type A licence, or a type B licence in connection with which a public hearing is held, or if the board intends to consider, on its own initiative, Northwest Territo 2013-2014 Transfert de responsabilités a the renewal or amendment of such a licence, the board shall make a decision within a period of nine months after the day on which the application is made or on which notice of the board’s intention is published under subsection 72.17(1) or (2). Referral to Minister for approval (2) If the board decides to issue, renew or amend the licence, that decision shall be immediately referred to the federal Minister for approval. Decision of Minister and reasons (3) The federal Minister shall, within 45 days after the board’s decision is referred to him or her, notify the board whether or not the decision is approved and, if it is not approved, provide written reasons in the notification. Extension of time limit (4) The federal Minister may extend the 45day time limit by not more than an additional 45 days if he or she notifies the board of the extension within the first 45 days. Absence of decision (5) If the federal Minister does not notify the board whether or not the decision is approved within the time limit referred to in subsection (3) or (4), whichever is applicable, the federal Minister is deemed to have given approval. Time limit — other type B licences 72.19 With respect to a federal area or lands outside a federal area, on an application for the issuance, renewal or amendment of a type B licence in connection with which no public hearing is held or if the board intends to consider, on its own initiative, the renewal or amendment of such a licence, the board shall make a decision within a period of nine months after the day on which the application is made or on which notice of the board’s intention is published under subsection 72.17(1) or (2). Time limit — ther licences 72.2 On an application for the issuance, renewal or amendment of a licence in respect of lands outside a federal area — other than a type A or type B licence — or, if the board intends to consider, on its own initiative, the renewal or amendment of such a licence, the board shall make a decision within a period of nine months after the day on which the C. 2 Northwest Territo application is made or on which notice of the board’s intention is published under subsection 72.17(2). Day on which application is made 72.21 An application for the issuance, renewal or amendment of a licence is considered to be made on the day on which the board is satisfied that the application is in the form, and contains all of the information, (a) if the licence applies with respect to a federal area, prescribed by the regulations; and (b) if the licence applies with respect to lands outside a federal area, required under any territorial law. Excluded period — information or studies 72.22 (1) If the board requires the applicant or the licensee to provide information or studies, then the period that is taken by that applicant or licensee, in the board’s opinion, to comply with the requirement is not included in the calculation of the time limit under subsection 72.18(1), section 72.19 or 72.2 or of its extension. Excluded period — environmental assessment, etc. (2) If the proposed use of waters or deposit of waste to which the application or the licence relates is part of a proposed development in respect of which an environmental assessment, an environmental impact review or an examination of impacts on the environment that stands in lieu of an environmental impact review is conducted under Part 5, then the period that is taken to complete that assessment, review or examination is not included in the calculation of the time limit under subsection 72.18(1), section 72.19 or 72.2 or of its extension. Suspension of time limit 72.23 A board may suspend a time limit referred to in subsection 72.18(1) or section 72.19 or 72.2 or its extension (a) if the board determines that the applicant is required to pay compensation, or to enter into a compensation agreement, under subsection 72.03(5), until the applicant satisfies the board that the compensation has been or will be paid or that they have entered into a compensation agreement, as the case may be; 2013-2014 Transfert de responsabilités a (b) if the board is not permitted to issue a licence except in accordance with subsection 72.05(1), until the applicant has entered into a compensation agreement under paragraph 72.05(1)(a) or until a determination of compensation has been made under paragraph 72.05(1)(b), as the case may be; (c) if the board is not permitted to issue a licence with respect to lands outside a federal area except in accordance with any compensation requirement under any territorial law, until the requirement has been fulfilled; or (d) if the board determines that the applicant is required to enter into a compensation agreement under section 77 or 79.1, until the applicant satisfies the board that they have done so or the board has determined, under section 79 or 79.3, the compensation payable by the applicant. Extension of time limit by federal Minister 72.24 (1) The federal Minister may, at the request of the board, extend the time limit referred to in subsection 72.18(1), section 72.19 or 72.2 by a maximum of two months to take into account circumstances that are specific to the issuance, renewal or amendment of the licence. Extension of time limit by Governor in Council (2) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (1) any number of times. Reasons — decisions and orders 72.25 A board shall issue, and make available to the public, written reasons for its decisions or orders relating to any licence, or any application for a licence, in respect of a federal area or lands outside a federal area. Rights and Duties of Licensees and Others With Authorizations to Use Waters Precedence 72.26 (1) If more than one person has a licence, or other authorization to use waters issued by any authority responsible for the management of waters in the Northwest Territories or in Nunavut, in respect of a federal area, the person who first applied is entitled to the use C. 2 Northwest Territo of the waters in accordance with that person’s licence or authorization in precedence over the other persons. Amendments to a licence or authorization (2) Subsection (1) applies, with any modifications that the circumstances require, in respect of any rights a person acquires through an amendment to that person’s licence or authorization. Renewal or assignment of a licence or authorization (3) Subject to subsection (2), a licence or authorization that has been renewed or assigned shall, for the purposes of this section, be deemed to be a continuation of the original licence or authorization. Right to sue for compensation 72.27 (1) Except as otherwise provided by a compensation agreement referred to in subparagraph 72.03(5)(a)(ii), a person who is adversely affected as a result of the issuance of a licence in respect of a federal area or a use of waters or deposit of waste authorized by regulations made under paragraph 90.3(1)(m) or (n) is entitled to be compensated by the licensee, authorized user or authorized waste depositor in respect of that adverse effect, and may sue for and recover any such compensation in any court of competent jurisdiction. Rights protected (2) A person is not barred from exercising any rights conferred by subsection (1) merely because of having been paid the compensation referred to in subsection 72.03(5), or because of having been paid compensation under paragraph 72.11(2)(a) or under a compensation agreement referred to in subparagraph 72.03(5)(a)(ii). Copies of licences 72.28 A board shall provide the territorial Minister with copies of licences issued under this Part and of any decisions and orders relating to such licences. 146. (1) Subsection 72.03(1) of the Act is replaced by the following: Issuance 72.03 (1) Subject to this section, the Board may issue, in accordance with the criteria set out in the regulations made under paragraph 90.3(1)(c), type A licences and type B licences permitting the applicant for the licence, on payment of the fees prescribed by regulations 2013-2014 Transfert de responsabilités a made under paragraph 90.3(1)(k), at the times and in the manner prescribed by any applicable regulations made under subparagraph 90.3(1)(l) or, in the absence of such regulations, at the times and in the manner set out in the licence, to use waters or deposit waste, or both, in a federal area in connection with the operation of an appurtenant undertaking and in accordance with the conditions specified in the licence. (2) Subsections 72.03(3) and (4) of the Act are replaced by the following: Specific uses (3) The Board shall not issue a licence in respect of a use of waters referred to in subsection 72(2). Refusal to issue (4) The Board shall not refuse to issue a licence merely because the use of waters or deposit of waste in respect of which the application for the licence is made is already authorized by regulations made under paragraph 90.3(1)(m) or (n). (3) The portion of subsection 72.03(5) of the Act before paragraph (a) is replaced by the following: Conditions for issue (5) The Board shall not issue a licence in respect of a federal area unless the applicant satisfies the Board that (4) The portion of paragraph 72.03(5)(b) of the Act before subparagraph (i) is replaced by the following: (b) compensation that the Board considers appropriate has been or will be paid by the applicant to any other applicant who is described in clause (a)(i)(B) but to whom paragraph (a) does not apply, and to any of the following who were licensees, users, depositors, owners, occupiers or holders, whether in or outside the federal area to which the application relates, at the time when the applicant filed an application with the Board in accordance with the regulations made under paragraphs 90.3(1)(d) and (e), who would be adversely affected by the use of waters or the deposit of waste proposed by the applicant, and who have notified the Board within the time period stipulated in the notice of the application given under subsection 72.16(1): C. 2 Northwest Territo (5) Subparagraphs 72.03(5)(c)(i) and (ii) of the Act are replaced by the following: (i) water quality standards prescribed by regulations made under paragraph 90.3(1)(h) or, in the absence of such regulations, any water quality standards that the Board considers acceptable, and (ii) effluent standards prescribed by regulations made under paragraph 90.3(1)(i) or, in the absence of such regulations, any effluent standards that the Board considers acceptable; and (6) The portion of subsection 72.03(6) of the Act before paragraph (a) is replaced by the following: Factors in determining compensation (6) In determining the compensation that is appropriate for the purpose of paragraph (5)(b), the Board shall consider all relevant factors, including 147. (1) The portion of subsection 72.04(1) of the Act before paragraph (a) is replaced by the following: Conditions 72.04 (1) Subject to this Act and its regulations, the Board may include in a licence in respect of a federal area any conditions that it considers appropriate, including conditions (2) The portion of subsection 72.04(2) of the Act before paragraph (a) is replaced by the following: Board to minimize adverse effects (2) In fixing the conditions of a licence, the Board shall make all reasonable efforts to minimize any adverse effects of the issuance of the licence on any of the following who would be adversely affected by the use of waters or deposit of waste proposed by the applicant, and who have notified the Board within the time period stipulated in the notice of the application given under subsection 72.16(1), whether they are in or outside the federal area to which the application relates, at the time when the Board is considering the fixing of those conditions: (3) Subsections 72.04(3) to (5) of the English version of the Act are replaced by the following: 2013-2014 Transfert de responsabilités a Conditions relating to waste (3) If the Board issues a licence in respect of a federal area whose waters form part of a water quality management area designated under the Canada Water Act, it is not permitted to include in the licence any conditions relating to the deposit of waste in those waters that are less stringent than the provisions of the regulations made under paragraph 18(2)(a) of that Act with respect to those waters. Non-application of regulations under Canada Water Act (4) If the Board issues a licence in respect of a federal area whose waters do not form part of a water quality management area designated under the Canada Water Act, (a) if any regulations made under paragraph 90.3(1)(h) are in force for those waters, the Board is not permitted to include in the licence any conditions relating to the deposit of waste in those waters that are not based on the water quality standards prescribed for those waters by those regulations; and (b) if any regulations made under paragraph 90.3(1)(i) are in force for those waters, the Board is not permitted to include in the licence any conditions relating to the deposit of waste in those waters that are less stringent than the effluent standards prescribed in relation to those waters by those regulations. Application of Fisheries Act (5) If the Board issues a licence in respect of a federal area whose waters do not form part of a water quality management area designated under the Canada Water Act, and to which any regulations made under subsection 36(5) of the Fisheries Act apply, it is not permitted to include in the licence any conditions relating to the deposit of waste in those waters that are less stringent than the provisions of those regulations that relate to the deposit of deleterious substances as defined in subsection 34(1) of that Act. 148. (1) The portion of subsection 72.05(1) of the Act before paragraph (a) is replaced by the following: Inuit-owned land 72.05 (1) The Board shall not issue a licence in respect of a use of waters or a deposit of waste in a federal area that may substantially alter the quality, quantity or flow of waters flowing through Inuit-owned land, unless C. 2 Northwest Territo (2) Subparagraph 72.05(1)(b)(i) of the Act is replaced by the following: (i) on the request of the applicant or the designated Inuit organization, the Board has made a joint determination of the appropriate compensation with the Nunavut Water Board, or (3) Subparagraph 72.05(1)(b)(ii) of the English version of the Act is replaced by the following: (ii) if the Board and the Nunavut Water Board are unable to jointly determine compensation, a judge of the Nunavut Court of Justice has determined the compensation. 149. Section 72.06 of the Act is replaced by the following: Negotiation to be in good faith 72.06 The Board shall not consider a request referred to in subparagraph 72.05(1)(b)(i) unless the requester has negotiated in good faith and has been unable to reach an agreement. 150. Subsection 72.1(2) of the Act is replaced by the following: Information and studies (2) The Board shall require an applicant for a licence to provide the Board with the information and studies concerning the use of waters or deposit of waste proposed by the applicant that will enable the Board to evaluate any qualitative and quantitative effects of the use or deposit on waters. 151. Subsection 72.11(1) of the Act is replaced by the following: Security — federal area 72.11 (1) The Board may require an applicant for a licence that is to apply with respect to a federal area, a holder of such a licence or a prospective assignee of such a licence to furnish and maintain security with the federal Minister, in an amount specified in, or determined in accordance with, the regulations made under paragraph 90.3(1)(g) and in a form prescribed by those regulations or a form satisfactory to the federal Minister. 2013-2014 Transfert de responsabilités a 152. (1) The portion of subsection 72.12(1) of the Act before paragraph (a) is replaced by the following: Renewal, amendment and cancellation 72.12 (1) Subject to subsections (2) and (3), the Board may (2) The portion of paragraph 72.12(1)(a) of the English version of the Act before subparagraph (i) is replaced by the following: (a) renew a licence, if the licensee applies for its renewal or if the renewal appears to the Board to be in the public interest, with or without changes to its conditions, for a term (3) Subparagraph 72.12(1)(b)(iii) of the English version of the Act is replaced by the following: (iii) in any other case, if the amendment appears to the Board to be in the public interest; and (4) Subparagraph 72.12(1)(c)(iii) of the English version of the Act is replaced by the following: (iii) in any other case, if the cancellation appears to the Board to be in the public interest. 153. Section 72.13 of the Act is replaced by the following: Approval to issue, renew, amend or cancel 72.13 The Board may issue, renew, amend or cancel — in respect of a federal area or lands outside a federal area — a type A licence, or a type B licence in connection with which a public hearing is held by the Board with respect to its issuance, renewal, amendment or cancellation, only with the approval of the federal Minister. 154. (1) Subsection 72.14(1) of the Act is replaced by the following: Assignment 72.14 (1) Any sale or other disposition of any right, title or interest, of a licensee who holds a licence in respect of a federal area, in an appurtenant undertaking constitutes, without further action by the licensee, an assignment of the licence to the person or persons to whom C. 2 Northwest Territo the sale or other disposition is made if the assignment of the licence was authorized by the Board. (2) Subsection 72.14(2) of the Act is replaced by the following: Authorization of assignment (2) The Board shall authorize the assignment of a licence if it is satisfied that neither the sale or other disposition of any right, title or interest of the licensee in the appurtenant undertaking at the time, in the manner and on the terms and conditions agreed to by the licensee, nor the operation of the appurtenant undertaking by the prospective assignee would be likely to result in a contravention of, or failure to comply with, any condition of the licence or any provision of this Act or the regulations. 155. (1) The portion of subsection 72.15(1) of the Act before paragraph (a) is replaced by the following: Optional hearing 72.15 (1) If the Board is satisfied that it would be in the public interest, it may hold a public hearing in connection with any matter relating to its objects, including, in respect of a federal area or lands outside a federal area, (2) The portion of subsection 72.15(2) of the English version of the Act before paragraph (a) is replaced by the following: Mandatory hearing (2) Subject to subsection (3), the Board shall hold a public hearing if it is considering, in respect of a federal area, (3) Paragraphs 72.15(3)(a) to (c) of the Act are replaced by the following: (a) if, after giving notice of a public hearing under section 72.16, the Board receives no notification on or before the 10th day before the day of the proposed hearing that any person or body intends to appear and make representations and the applicant or the licensee, as the case may be, consents in writing to the disposition of the matter without a public hearing; (b) if, in the case of a renewal of a type A licence, the licensee has filed with the Board an application for renewal in accordance with 2013-2014 Transfert de responsabilités a the regulations made under paragraphs 90.3(1)(d) and (e) and the term of the renewal or renewals granted by the Board does not exceed 60 days in the aggregate; or (c) if, in the case of an amendment to a type A licence under which the use, flow or quality of waters would be altered, the Board, with the consent of the federal Minister, declares the amendment to be required on an emergency basis. 156. Sections 72.16 to 72.2 of the Act are replaced by the following: Notice of applications 72.16 (1) Subject to subsection (4), the Board shall give notice of each application made to it — in respect of a federal area or lands outside a federal area — by publishing the application in a newspaper of general circulation in the area affected or, if there is no such newspaper, in any other manner that the Board considers appropriate. Notice of public hearing (2) Subject to subsection (4), the Board shall give notice of a public hearing to be held by it by publishing a notice in a newspaper of general circulation in the area affected or, if there is not such a newspaper, in any other manner that the Board considers appropriate. The day fixed for the public hearing shall be at least 35 days after the day on which the requirements of this subsection have been met. Public hearing not held (3) Subject to subsection (4), if a public hearing is not held by the Board in connection with an application, the Board may not act on the application until at least 10 days after the requirements of subsection (1) have been met. Exception (4) Subsections (1) to (3) do not apply in respect of an application for the amendment of a licence if the Board, with the consent of the federal Minister in respect of a federal area or in accordance with any territorial law in respect of lands outside a federal area, declares the amendment to be required on an emergency basis. Notice — Board’s initiative 72.17 (1) The Board shall give notice of its intention to consider, on its own initiative, the renewal of a licence under paragraph 72.12(1)(a), or the amendment of a condition C. 2 Northwest Territo of a licence under subparagraph 72.12(1)(b)(ii) or (iii), by publishing a notice in a newspaper of general circulation in the area affected or, if there is not such a newspaper, in any other manner that the Board considers appropriate. Notice — lands outside a federal area (2) The Board shall give notice of its intention to consider, on its own initiative, the renewal, or the amendment of a condition, of a licence in respect of lands outside a federal area in accordance with any territorial law by publishing a notice in a newspaper of general circulation in the area affected or, if there is no such newspaper, in any other manner that the Board considers appropriate. Exception (3) Subsections (1) and (2) do not apply in respect of an application for the amendment of a licence if the Board, with the consent of the federal Minister in respect of a federal area or in accordance with any territorial law in respect of lands outside a federal area, declares the amendment to be required on an emergency basis. Time limit — type A licence and type B licence 72.18 (1) With respect to a federal area or lands outside a federal area, on an application for the issuance, renewal or amendment of a type A licence, or a type B licence in connection with which a public hearing is held, or if the Board intends to consider, on its own initiative, the renewal or amendment of such a licence, the Board shall make a decision within a period of nine months after the day on which the application is made or on which notice of the Board’s intention is published under subsection 72.17(1) or (2). Referral to Minister for approval (2) If the Board decides to issue, renew or amend the licence, that decision shall be immediately referred to the federal Minister for approval. Decision of Minister and reasons (3) The federal Minister shall, within 45 days after the Board’s decision is referred to him or her, notify the Board whether or not the decision is approved and, if it is not approved, provide written reasons in the notification. 2013-2014 Transfert de responsabilités a Extension of time limit (4) The federal Minister may extend the 45day time limit by not more than an additional 45 days if he or she notifies the Board of the extension within the first 45 days. Absence of decision (5) If the federal Minister does not notify the Board whether or not the decision is approved within the time limit referred to in subsection (3) or (4), whichever is applicable, the federal Minister is deemed to have given approval. Time limit — other type B licences 72.19 With respect to a federal area or lands outside a federal area, on an application for the issuance, renewal or amendment of a type B licence in connection with which no public hearing is held or if the Board intends to consider, on its own initiative, the renewal or amendment of such a licence, the Board shall make a decision within a period of nine months after the day on which the application is made or on which notice of the Board’s intention is published under subsection 72.17(1) or (2). Time limit — other licences 72.2 On an application for the issuance, renewal or amendment of a licence in respect of lands outside a federal area — other than a type A or type B licence — or, if the Board intends to consider, on its own initiative, the renewal or amendment of such a licence, the Board shall make a decision within a period of nine months after the day on which the application is made or on which notice of the Board’s intention is published under subsection 72.17(2). 157. The portion of section 72.21 of the Act before paragraph (a) is replaced by the following: Day on which application is made 72.21 An application for the issuance, renewal or amendment of a licence is considered to be made on the day on which the Board is satisfied that the application is in the form, and contains all of the information, 158. Subsection 72.22(1) of the Act is replaced by the following: Excluded period — information or studies 72.22 (1) If the Board requires the applicant or the licensee to provide information or studies, then the period that is taken by that applicant or licensee, in the Board’s opinion, to comply with C. 2 Northwest Territo the requirement is not included in the calculation of the time limit under subsection 72.18(1), section 72.19 or 72.2 or of its extension. 159. Section 72.23 of the Act is replaced by the following: Suspension of time limit 72.23 The Board may suspend a time limit referred to in subsection 72.18(1) or section 72.19 or 72.2 or its extension (a) if the Board determines that the applicant is required to pay compensation, or to enter into a compensation agreement, under subsection 72.03(5), until the applicant satisfies the Board that the compensation has been or will be paid or that they have entered into a compensation agreement, as the case may be; (b) if the Board is not permitted to issue a licence except in accordance with subsection 72.05(1), until the applicant has entered into a compensation agreement under paragraph 72.05(1)(a) or until a determination of compensation has been made under paragraph 72.05(1)(b), as the case may be; (c) if the Board is not permitted to issue a licence with respect to lands outside a federal area except in accordance with any compensation requirement under any territorial law, until the requirement has been fulfilled; or (d) if the Board determines that the applicant is required to enter into a compensation agreement under section 77 or 79.1, until the applicant satisfies the Board that they have done so or the Board has determined, under section 79 or 79.3, the compensation payable by the applicant. 160. Subsection 72.24(1) of the Act is replaced by the following: Extension of time limit by federal Minister 72.24 (1) The federal Minister may, at the request of the Board, extend the time limit referred to in subsection 72.18(1), section 72.19 or 72.2 by a maximum of two months to take into account circumstances that are specific to the issuance, renewal or amendment of the licence. 2013-2014 Transfert de responsabilités a 161. Section 72.25 of the Act is replaced by the following: Reasons — decisions and orders 72.25 The Board shall issue, and make available to the public, written reasons for its decisions or orders relating to any licence, or any application for a licence, in respect of a federal area or lands outside a federal area. 162. Section 72.28 of the Act is replaced by the following: Copies of licences 72.28 The Board shall provide the territorial Minister with copies of licences issued under this Part and of any decisions and orders relating to such licences. 2005, c. 1, s. 39 163. Sections 73 and 74 of the Act are replaced by the following: Use without licence 73. (1) Despite sections 72 and 72.01 or any territorial law, the Gwich’in and Sahtu First Nations have the right to use waters or to deposit waste without a licence for purposes of trapping and non-commercial wildlife harvesting other than trapping, for purposes of transportation related to those activities and for traditional heritage, cultural and spiritual purposes. Use without licence — Tlicho citizens (2) Despite sections 72 and 72.01 or any territorial law — and subject to any applicable Tlicho laws and, in relation to waters that are on settlement lands, any limitations under the applicable land claim agreement that are of the same type as those that apply in relation to waters on Tlicho lands — Tlicho citizens have the right to use water in the part of Monfwi Gogha De Niitlee that is in the Northwest Territories without a licence, for purposes of wildlife harvesting under 10.1.1 of chapter 10 of the Tlicho Agreement, for purposes of transportation related to such wildlife harvesting and for heritage, cultural or spiritual purposes of the Tlicho First Nation. Exclusive right 74. Despite section 7.1, the Gwich’in and Sahtu First Nations have the exclusive right to the use of waters when on or flowing through C. 2 Northwest Territo their first nation lands and to the deposit of waste in relation to those waters in accordance with the other provisions of this Part or any territorial law, as the case may be. 2005, c. 1, s. 40 164. The portion of section 76 of the Act before paragraph (a) is replaced by the following: Issuance, amendment or renewal of licences, etc. 76. The Board may issue, amend or renew a licence, permit or other authorization if the use of land or waters or the deposit of waste proposed by the applicant would, in the Board’s opinion, interfere with a first nation’s rights under section 75, if the Board is satisfied that 2005, c. 1, s. 41 165. The portion of section 77 of the Act before paragraph (a) is replaced by the following: Conditions for licence 77. The Board may issue, amend or renew a licence under section 76 only if 2000, c. 32, s. 54; 2005, c. 1, s. 42 166. (1) Subsections 78(1) and (2) of the Act are replaced by the following: Application to water authority 78. (1) The Board shall notify a water authority in writing if the Board determines that a use of waters or a deposit of waste that is proposed, in an application made to the water authority, to be carried out in one of the places set out below would be likely to substantially alter the quality, quantity or rate of flow of waters when on or flowing through first nation lands of the Gwich’in or Sahtu First Nation or waters adjacent to those first nation lands: (a) Nunavut or an area of the Northwest Territories outside the Mackenzie Valley; 2013-2014 Transfert de responsabilités a (b) a park to which the Canada National Parks Act applies, or lands acquired under the Historic Sites and Monuments Act, in a settlement area. Access to information (2) A water authority shall provide the Board with any information in its possession that the Board requires in order to make a determination under subsection (1). (2) The portion of subsection 78(3) of the English version of the Act before paragraph (a) is replaced by the following: Conditions for authorization (3) Despite any other Act, a water authority that is notified under subsection (1) is not permitted to authorize the proposed use of waters or deposit of waste unless 2005, c. 1, s. 43(1) 167. (1) Subsection 79(1) of the Act is replaced by the following: Referral of compensation to Board 79. (1) If a compensation agreement referred to in section 77 or 78, as the case may be, is not entered into within the period allowed by the rules of the Board, the applicant or the first nation may apply to the Board for a determination of compensation. (2) The portion of subsection 79(2) of the Act before paragraph (a) is replaced by the following: Determination of compensation (2) On an application under subsection (1), the Board shall determine the compensation payable in respect of the proposed use of waters or deposit of waste, taking into consideration (3) Paragraph 79(2)(d) of the English version of the Act is replaced by the following: (d) any other factor that the Board considers relevant in the circumstances. 2005, c. 1, s. 44 168. The portion of section 79.1 of the Act before paragraph (a) is replaced by the following: Conditions for licence 79.1 The Board is not permitted to issue, amend or renew a licence for the use of waters or the deposit of waste if, in its opinion, that use or deposit is likely to substantially alter the C. 2 Northwest Territo quality, quantity or rate of flow of waters when on or flowing through Tlicho lands or waters adjacent to Tlicho lands unless 2005, c. 1, s. 44 169. Subsection 79.2(1) of the Act is replaced by the following: Application to water authority 79.2 (1) The Board shall notify a water authority in writing if the Board determines that a use of waters or a deposit of waste that is proposed, in an application made to the water authority, to be carried out in one of the places set out below would be likely to substantially alter the quality, quantity or rate of flow of waters when on or flowing through Tlicho lands or waters adjacent to Tlicho lands: (a) Nunavut or an area of the Northwest Territories outside the Mackenzie Valley; (b) a park to which the Canada National Parks Act applies, or lands acquired under the Historic Sites and Monuments Act, in Wekeezhii. 2005, c. 1, s. 44 170. Subsection 79.3(1) of the Act is replaced by the following: Referral of compensation to Board 79.3 (1) If a compensation agreement referred to in paragraph 79.1(b) or 79.2(3)(a), as the case may be, is not entered into, the applicant or the Tlicho Government may, after having participated in mediation under chapter 6 of the Tlicho Agreement, apply to the Board for a determination of compensation. 2005, c. 1, s. 45(2) 171. (1) The portion of subsection 80(3) of the Act before paragraph (a) is replaced by the following: Reference to Board (3) On application by the person or department or agency requesting the supply or access, the Board shall (2) Subsection 80(4) of the Act is replaced by the following: 2013-2014 Transfert de responsabilités a Settlement lands outside settlement area (4) If first nation lands from which construction materials are requested are situated outside the first nation’s settlement area but within the Northwest Territories, the Board shall consult the resource management authority having jurisdiction in respect of those lands before making any determination under subsection (3). 2005, c. 1, s. 46 172. The portion of subsection 80.1(4) of the Act before paragraph (a) is replaced by the following: Reference to Board (4) On application by any person, department, agency or government requesting the supply of, or access to, materials under subsection (1) and after the applicant has participated in mediation under chapter 6 of the Tlicho Agreement, the Board shall 173. (1) Section 81 of the Act is replaced by the following: Ministerial approval 81. A board is not permitted to issue, amend, renew or cancel a type A licence referred to in the Northwest Territories Waters Act, or a type B licence referred to in that Act in connection with which a public hearing is held by the board with respect to its issuance, renewal, amendment or cancellation, without the approval of the federal Minister. (2) Section 81 of the Act is repealed. 2005, c. 1, s. 47 174. (1) Section 82 of the Act is replaced by the following: Consultation with boards 82. The federal Minister shall consult the boards with respect to the amendment of this Act or the making or amendment of any instrument under this Act. (2) Section 82 of the Act is replaced by the following: Consultation with Board 82. The federal Minister shall consult the Board with respect to the amendment of this Act or the making or amendment of any instrument under this Act. 2005, c. 1, s. 47 175. (1) Subsection 83(1) of the Act is replaced by the following: C. 2 Minister’s policy directions to board 83. (1) The federal Minister may, after consultation with a board, give written policy directions that are binding on the board with respect to the exercise of any of its functions under this Act. The federal Minister shall also consult the Tlicho Government before giving such written policy directions to the Wekeezhii Land and Water Board. Northwest Territo (2) Subsections 83(1) to (3) of the Act are replaced by the following: Minister’s policy directions to Board 83. (1) The federal Minister may, after consultation with the Board and the Tlicho Government, give written policy directions that are binding on the Board with respect to the exercise of any of its functions under this Act. Policy directions by the Tlicho Government to Board (2) The Tlicho Government may, after consultation with the Board and the federal Minister, give written policy directions with respect to the exercise of any of the Board’s functions under this Part in relation to the use of Tlicho lands. Policy directions shall be binding on the Board to the extent that compliance with them does not require the Board to exceed its approved budget. Limitation (3) Except as provided by subsection (4), policy directions do not apply in respect of any application that, at the time the directions are given, is pending before the Board or has been approved by the Board and is awaiting approval under section 72.13 or under any territorial law, as the case may be. 2005, c. 1, s. 47 (3) Subsection 83(3) of the Act is replaced by the following: Limitation (3) Except as provided by subsection (4), policy directions do not apply in respect of any application that, at the time the directions are given, is pending before a board or has been approved by a board and is awaiting approval under section 72.13 or under any territorial law, as the case may be. 176. The Act is amended by adding the following after section 83: Transfert de responsabilités a 2013-2014 RECOMMENDATIONS Recommendations to federal Minister Other recommendations 83.1 (1) The Board shall, at the request of the federal Minister, make recommendations to the federal Minister with respect to the amendment of this Act or the making or amendment of any instrument under this Act. (2) The Board may make recommendations to (a) the Minister responsible for any Act of Parliament regarding the use of land or waters or the deposit of waste, with respect to the amendment of that Act or the making or amendment of any instrument under that Act; (b) the territorial Minister with respect to the amendment of territorial laws regarding the use of land or waters or the deposit of waste; (c) a local government with respect to the amendment of bylaws enacted by that government regarding the use of land or waters or the deposit of waste; and (d) the Tlicho Government with respect to the amendment of Tlicho laws regarding the use of Tlicho lands or waters on those lands or a deposit of waste on those lands or in those waters. COOPERATION WITH OTHER AUTHORITIES Coordination 83.2 If a use of land or waters or a deposit of waste proposed by an applicant for a licence or permit is likely to have an impact in an area outside the Mackenzie Valley, whether within or outside the Northwest Territories, the Board may consult any government, aboriginal group or other body responsible for the regulation of such uses or deposits in that area and may, with the approval of the federal Minister, hold joint hearings with or enter into agreements with any of them for the coordination of activities and the avoidance of duplication. 2005, c. 1, ss. 48 and 49 177. The heading before section 84 and sections 84 to 89 of the Act are replaced by the following: C. 2 Northwest Territo ADMINISTRATION AND ENFORCEMENT Designation Designation 84. (1) The federal Minister may designate any qualified person, or a class of qualified persons, as an inspector to exercise powers relating to verifying compliance or preventing non-compliance with this Part and orders made under section 86 or 86.1. Designation — analyst (2) The federal Minister may designate any qualified person as an analyst for the purposes of this Part. Powers Authority to enter 85. (1) An inspector may, for the purpose of verifying compliance or preventing non-compliance with this Part or orders made under section 86 or 86.1, enter a place in which they have reasonable grounds to believe that (a) a person is using land; (b) a person is using water or depositing waste in a federal area within a water management area; (c) in a federal area within a water management area a person is constructing any work that, on completion, will form part of an undertaking whose operation will require the use of waters or the deposit of waste, or altering or extending a work that forms part of such an undertaking; or (d) a document or any thing relating to a use or deposit referred to in paragraph (a), (b) or (c) is located. Powers on entry (2) The inspector may, for the purposes referred to in subsection (1), (a) examine anything in the place; (b) use any means of communication in the place or cause it to be used; (c) use any computer system in the place, or cause it to be used, to examine data contained in or available to that system; 2013-2014 Transfert de responsabilités a (d) prepare a document, or cause one to be prepared, based on the data; (e) use any copying equipment in the place, or cause it to be used; (f) take measurements or samples of anything in the place; (g) remove any thing from the place for examination or copying; (h) take photographs and make recordings or sketches; (i) order the owner or person in charge of the place or any person at the place to establish their identity to the inspector’s satisfaction or to stop or start an activity; (j) order the owner or person having possession, care or control of any thing in the place to not move it, or to restrict its movement, for as long as, in the inspector’s opinion, is necessary; (k) direct any person to put any machinery, vehicle or equipment in the place into operation or to cease operating it; and (l) prohibit or limit access to all or part of the place. Certificate (3) The federal Minister shall provide every inspector with a certificate of designation. On entering any place, the inspector shall, if so requested, produce the certificate to the occupant or person in charge of the place. Notice (4) If an inspector considers it reasonable to do so, an inspector shall give the Gwich’in or Sahtu First Nation prior notice of entry by the inspector on its first nation lands. C. 2 Notice to Tlicho Government (5) An inspector shall, if it is reasonable to do so, give the Tlicho Government prior notice of entry by the inspector on Tlicho lands. Warrant for dwelling-house 85.1 (1) If the place referred to in subsection 85(1) is a dwelling-house, the inspector may only enter it with the occupant’s consent or under the authority of a warrant issued under subsection (2). Authority to issue warrant (2) On ex parte application, a justice of the peace may issue a warrant authorizing the inspector who is named in it to enter a dwelling-house, subject to any conditions specified in the warrant, if the justice of the peace is satisfied by information on oath that Northwest Territo (a) the dwelling-house is a place referred to in subsection 85(1); (b) entry to the dwelling-house is necessary for the purpose of verifying compliance or preventing non-compliance with this Part or orders made under section 86 or 86.1; and (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused or that consent to entry cannot be obtained from the occupant. Entering private property 85.2 (1) For the purpose of gaining entry to a place referred to in subsection 85(1), an inspector may enter and pass through private property. For greater certainty, no person has a right to object to that use of the property and no warrant is required for the entry, unless the property is a dwelling-house. Person accompanying inspector (2) A person may, at the inspector’s request, accompany the inspector to assist them in gaining entry to the place referred to in subsection 85(1) and is not liable for doing so. Use of force 85.3 In executing a warrant to enter a dwelling-house, an inspector is not permitted to use force unless the use of force has been specifically authorized in the warrant and the inspector is accompanied by a peace officer. Transfert de responsabilités a 2013-2014 Orders Inspector’s order — adverse effects of land use 86. (1) If an inspector has reasonable grounds to believe that a use of land has resulted in or is likely to result in an adverse effect on the environment, the inspector may, in accordance with the regulations, order the person who is using the land to take any measures that the inspector considers reasonable to mitigate, remedy or prevent the adverse effect. Inspector’s order — contravention (2) If an inspector has reasonable grounds to believe that a person who is using land is contravening the regulations or the conditions of a permit, the inspector may, in accordance with the regulations, order that person to take any measures that the inspector considers reasonable in order to prevent the contravention from continuing. Notice (3) An order shall be provided in the form of a written notice and shall include (a) a statement of the reasons for the order; and (b) the time and manner in which the order is to be carried out. Remedial measures 86.1 (1) Whether or not a report has been made under subsection 72.01(3), an inspector may order a person who is using water or depositing waste in a federal area to take any reasonable measures that the inspector may specify, including the cessation of an activity, to prevent a use of waters, deposit of waste or failure of a work from occurring or to counteract, mitigate or remedy adverse effects of that use, deposit or failure, if an inspector has reasonable grounds to believe (a) that (i) waters have been or may be used in contravention of subsection 72(1) or of a condition of a licence, (ii) waste has been or may be deposited in contravention of subsection 72.01(1) or of a condition of a licence, or (iii) there has been, or may be, a failure of a work related to the use of waters or the deposit of waste, whether or not there has been compliance with any standards C. 2 Northwest Territo prescribed by regulations made under paragraph 90.3(1)(j) and with any standards imposed by a licence; and (b) that a danger to persons, property or the environment results, or may reasonably be expected to result, from the adverse effects of that use, deposit or failure. Notice (2) The order shall be provided in the form of a written notice and shall include (a) a statement of the reasons for the order; and (b) the time and manner in which the order is to be carried out. Failure to comply 86.2 (1) If a person does not comply with an order made under subsection 86(1) or (2) or section 86.1 within the time specified, the inspector may, on their own initiative, take the measures specified in the order. Recovery of Her Majesty’s costs (2) Any portion of the reasonable costs incurred by Her Majesty in right of Canada in the taking of measures under subsection (1) constitutes a debt due to Her Majesty recoverable from the person in a court of competent jurisdiction or by recourse to any security furnished under section 71 or 72.11, as the case may be. Assistance to inspectors 87. (1) The owner or person in charge of the place entered under section 85, and every person in it, shall give an inspector all assistance that is reasonably required to enable the inspector to verify compliance or prevent noncompliance with this Part and orders made under section 86 or 86.1, and shall provide any documents, data or information that is reasonably required for that purpose. Obstruction (2) It is prohibited to knowingly obstruct or hinder an inspector who is exercising their powers or performing their duties and functions under this Act. False statements or information (3) It is prohibited to knowingly make a false or misleading statement or knowingly provide false or misleading information in connection Transfert de responsabilités a 2013-2014 with any matter under this Act to an inspector who is exercising their powers or performing their duties and functions under this Act. Review by board 88. A board shall, if so requested by a person who is subject to an order made by an inspector under subsection 86(1) or (2) or section 86.1, review that order without delay and confirm, vary or revoke it. Work closed or abandoned 89. (1) The federal Minister may take any reasonable measures to prevent, counteract, mitigate or remedy any adverse effect, in a federal area, on persons, property or the environment, and for that purpose may enter any place in a federal area, except one that is designed to be used and is being used as a permanent or temporary dwelling-house, if the federal Minister has reasonable grounds to believe that (a) a person has closed or abandoned, temporarily or permanently, a work related to the use of waters or the deposit of waste, and (b) either (i) the person has contravened or failed to comply with any condition of a licence or any provision of this Act or the regulations, whether or not the condition or provision relates to closing or abandonment, or (ii) a danger to persons, property or the environment may result from the past operation of the work or from its closing or abandonment. Recovery of Her Majesty’s costs (2) Any portion of the reasonable costs incurred by Her Majesty in right of Canada in the taking of measures under subsection (1), to the extent that the incurring of those costs was based on subparagraph (1)(b)(i), constitutes a debt due to Her Majesty recoverable from the person in a court of competent jurisdiction or by recourse to any security furnished under section 72.11. 178. Subsection 85(4) of the Act is replaced by the following: C. 2 Notice to first nation (4) An inspector shall, if it is reasonable to do so, give the Gwich’in or Sahtu First Nation prior notice of entry by the inspector on its first nation lands. Northwest Territo 179. Section 88 of the Act is replaced by the following: Review by Board 88. The Board shall, if so requested by a person who is subject to an order made by an inspector under subsection 86(1) or (2) or section 86.1, review that order without delay and confirm, vary or revoke it. 180. (1) Paragraphs 90(c) and (d) of the Act are replaced by the following: (c) respecting eligibility for permits, prescribing the conditions or kinds of conditions that the Board may include in permits and respecting the duration of permits; (d) providing for the issuance to permittees by the Board of authorizations for uses of land not authorized in their permits; (2) Paragraphs 90(h) and (i) of the Act are replaced by the following: (h) specifying the amount, or the manner of determining the amount, of the security referred to in subsection 71(1) or empowering the Board to fix the amount of that security, subject to any maximum that may be specified for that purpose, prescribing the form and conditions of the security, and specifying the circumstances and manner in which it shall be refunded; (i) prescribing the form of the register to be maintained by the Board under section 68 and the information to be entered in it, and respecting the fees, if any, to be paid to examine the register or to obtain copies from it; (3) Paragraphs 90(m) and (n) of the Act are replaced by the following: (m) authorizing the Board or an inspector to relieve permittees from specified obligations under the regulations; and 2013-2014 Transfert de responsabilités a (n) authorizing the Board or an inspector to require permittees to submit reports to them on specified matters. 2005, c. 1, s. 51 181. Sections 90.1 and 90.2 of the Act are replaced by the following: Regulations respecting cost recovery 90.01 The Governor in Council may, following consultation by the federal Minister with first nations, the Tlicho Government, the territorial Minister and the Board, make regulations respecting the recovery of amounts and costs for the purposes of section 68.1, including prescribing the amounts and services for the purposes of that section and exempting any class of applicants or licensees from the application of that section. Regulations respecting consultation 90.02 The Governor in Council may, following consultation by the federal Minister with first nations, the Tlicho Government, the territorial Minister and the Board, make regulations respecting any consultation with a first nation, the Tlicho First Nation, the Tlicho Government or an aboriginal people who use an area outside the Mackenzie Valley that may occur under this Part, including the manner in which it is to be conducted, and providing for the delegation of certain procedural aspects of such a consultation. Prohibition — Tlicho lands 90.1 Even if the regulations do not require a permit or other authorization under this Part for a particular use of land, no person shall use Tlicho lands without such a permit or authorization if one is required by a Tlicho law for uses of that type. Exception 90.2 Despite the regulations, a permit or other authorization under this Part for a particular use of land in a Tlicho community is not required if the local government of that community has enacted a bylaw providing that one is not required for uses of that type. 2005, c. 1, s. 51 182. Section 90.2 of the Act is replaced by the following: C. 2 Exception 90.2 Despite the regulations, a permit or other authorization under Part 3 or 4 for a particular use of land in a Tlicho community is not required if the local government of that community has enacted a bylaw providing that one is not required for uses of that type. Regulations — federal areas 90.3 (1) The Governor in Council may, following consultation by the federal Minister with the Gwich’in and Sahtu First Nations and the Tlicho Government, make regulations respecting the use of waters and the deposit of waste in federal areas and, in particular, may make regulations Northwest Territo (a) on the recommendation of the federal Minister and a board, (i) establishing water management areas consisting of river basins or other geographical areas, and (ii) classifying purposes of waters use in any water management area; (b) prescribing, for the purposes of paragraphs (b) to (d) of the definition “waste” in section 51, (i) substances and classes of substances, (ii) quantities or concentrations of substances and classes of substances in water, and (iii) treatments, processes and changes of water; (c) setting out the criteria to be applied by a board in determining whether a proposed use of waters or deposit of waste for which a licence is required under this Act requires a type A licence or a type B licence; (d) setting out the procedure to be followed on an application to a board; (e) prescribing the forms to be used for applications to a board, the information to be submitted to a board in connection with any application and the form in which any of that information is to be submitted; (f) prescribing forms, in addition to any forms prescribed under paragraph (e); 2013-2014 Transfert de responsabilités a (g) respecting the amount of the security referred to in subsection 72.11(1), and prescribing the form and conditions of the security, which regulations may empower a board to fix the amount of the security subject to a maximum specified in, or determined in accordance with, those regulations; (h) prescribing water quality standards; (i) prescribing effluent standards; (j) prescribing standards for the design, construction, operation and maintenance of works related to the use of waters or the deposit of waste; (k) prescribing fees to be paid for the right to use waters or deposit waste under a licence; (l) prescribing the times at which and the manner in which fees prescribed under paragraph (k) shall be paid; (m) subject to any order made under subsection 91.1(2), authorizing the use without a licence of waters in a water management area for a purpose or use, in a quantity or at a rate, or for a period, or any combination of purpose, use, quantity, rate or period, specified in the regulations, and prescribing the conditions under which those waters may be used without a licence; (n) subject to any order made under subsection 91.1(2), prescribing quantities, concentrations and types of waste that may be deposited without a licence, and the conditions under which any such waste may be deposited; (o) prescribing the manner in which a report under subsection 72.01(3) is to be made and the information to be contained in it and designating a person or authority, in lieu of an inspector, to whom the report is to be made; (p) requiring persons who use waters or deposit waste in a water management area (i) to maintain books and records for the proper enforcement of this Part, and C. 2 Northwest Territo (ii) to submit to a board, on a regular monthly, quarterly, semi-annual or annual basis, a report on any of their operations to which this Part applies, and specifying the information to be contained in it; (q) requiring persons who deposit waste in a water management area (i) to submit representative samples of the waste to a board for analysis, or (ii) to analyse representative samples of the waste and submit the results of the analysis to a board; (r) respecting the taking of representative samples of waters or waste and respecting the method of analysis of those samples; (s) respecting the duties of persons designated as analysts under subsection 84(2); (t) prescribing anything that is to be prescribed under this Act; and (u) generally, for carrying out the purposes and provisions of this Part. Regulations — Mackenzie Valley (2) The Governor in Council may, following consultation by the federal Minister with the Gwich’in and Sahtu First Nations and the Tlicho Government, make regulations respecting the use of waters and the deposit of waste in the Mackenzie Valley (a) prescribing fees to be paid (i) for the filing of any application with the board, and (ii) for examination of the register maintained under section 68; (b) prescribing the times at which and the manner in which fees prescribed under paragraph (a) shall be paid; and (c) prescribing the form of the register to be maintained by a board under section 68 and the information to be entered in it. 2013-2014 Transfert de responsabilités a Regulations may vary (3) Regulations made under subsection (1) may vary according to any criterion or combination of criteria, including the use of waters, the purpose, quantity and rate of that use, and the quantities, concentrations and types of waste deposited. Incorporation by reference 90.4 (1) A regulation made under this Part may incorporate by reference any documents produced by a person other than the federal Minister or by a body. Reproduced or translated material (2) A regulation made under this Part may incorporate by reference documents that the federal Minister reproduces or translates from documents produced by a body or person other than the federal Minister (a) with any adaptations of form and reference that will facilitate their incorporation into the regulation; or (b) in a form that sets out only the parts of them that apply for the purposes of the regulation. Jointly produced documents (3) A regulation made under this Part may incorporate by reference documents that the federal Minister produces jointly with another government for the purpose of harmonizing the regulation with other laws. Internally produced standards (4) A regulation made under this Part may incorporate by reference technical or explanatory documents that the federal Minister produces, including (a) specifications, classifications, illustrations, graphs or other information of a technical nature; and (b) test methods, procedures, operational standards, safety standards or performance standards of a technical nature. Incorporation as amended from time to time (5) Documents may be incorporated by reference as amended from time to time. For greater certainty (6) Subsections (1) to (5) are for greater certainty and do not limit any authority to make regulations incorporating material by reference that exists apart from those subsections. C. 2 Accessibility (7) The federal Minister shall ensure that any document that is incorporated by reference in the regulation is accessible. Defence (8) A person is not liable to be found guilty of an offence or subjected to an administrative sanction for any contravention in respect of which a document that is incorporated by reference in the regulation is relevant unless, at the time of the alleged contravention, the document was accessible as required by subsection (7) or it was otherwise accessible to the person. No registration or publication (9) For greater certainty, a document that is incorporated by reference in the regulation is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference. Northwest Territo 183. (1) The portion of paragraph 90.3(1)(a) of the Act before subparagraph (i) is replaced by the following: (a) on the recommendation of the federal Minister and the Board, (2) Paragraphs 90.3(1)(c) to (e) of the Act are replaced by the following: (c) setting out the criteria to be applied by the Board in determining whether a proposed use of waters or deposit of waste for which a licence is required under this Act requires a type A licence or a type B licence; (d) setting out the procedure to be followed on an application to the Board; (e) prescribing the form of applications to the Board, the information to be submitted to the Board in connection with any application, and the form in which any of that information is to be submitted; (3) Paragraph 90.3(1)(g) of the Act is replaced by the following: (g) respecting the amount of the security referred to in subsection 72.11(1), and prescribing the form and conditions of the security, which regulations may empower the Board to fix the amount of the security subject to a maximum specified in, or determined in accordance with, those regulations; 2013-2014 Transfert de responsabilités a (4) Subparagraph 90.3(1)(p)(ii) of the Act is replaced by the following: (ii) to submit to the Board, on a regular monthly, quarterly, semi-annual or annual basis, reports on any of their operations to which this Part applies, and specifying the information to be contained in them; (5) Subparagraphs 90.3(1)(q)(i) and (ii) of the Act are replaced by the following: (i) to submit representative samples of the waste to the Board for analysis, or (ii) to analyse representative samples of the waste and submit the results of the analysis to the Board; (6) Subparagraph 90.3(2)(a)(i) of the Act is replaced by the following: (i) for the filing of any application with the Board, and (7) Paragraph 90.3(2)(c) of the Act is replaced by the following: (c) prescribing the form of the register to be maintained by the Board under section 68 and the information to be entered in it; 184. The portion of section 91 of the Act before paragraph (a) is replaced by the following: Rules 91. The Board may make rules 185. The Act is amended by adding the following after section 91: ORDERS Reservation of lands from disposition 91.1 (1) The Governor in Council may, by order, reserve from disposition under any enactment relating to the disposition of any lands in a federal area, for a specified period or C. 2 Northwest Territo otherwise, all or any interests in such lands if the interests are, in the opinion of the Governor in Council, required (a) for the protection of any waters; or (b) in connection with any undertaking the development or operation of which is, in the opinion of the Governor in Council, in the public interest and that would require the use of those interests in lands and of waters adjacent to those lands. Reservation of water rights (2) The Governor in Council may, by order and for a specified period or otherwise, direct a board not to issue any licence in respect of a federal area relating to any waters specified in the order, or prohibit a use of waters or a deposit of waste that would otherwise be permitted under regulations made under paragraph 90.3(1)(m) or (n), as the case may be, (a) to enable comprehensive evaluation and planning to be carried out with respect to those waters; or (b) if the use and flow of those waters, or the maintenance of the quality of those waters, is required in connection with a particular undertaking whose development is, in the opinion of the Governor in Council, in the public interest. Effect of contravention of order (3) A disposition of all or any interests in any lands in a federal area in contravention of an order made under subsection (1), and a licence issued in contravention of an order made under subsection (2), is of no force or effect. 186. The portion of subsection 91.1(2) of the Act before paragraph (a) is replaced by the following: Reservation of water rights (2) The Governor in Council may, by order and for a specified period or otherwise, direct the Board not to issue any licence in respect of a federal area relating to any waters specified in the order or prohibit a use of waters or a deposit of waste that would otherwise be permitted under regulations made under paragraph 90.3(1)(m) or (n), as the case may be, 2013-2014 Transfert de responsabilités a 2005, c. 1, s. 53(1) 187. (1) Subsection 92(1) of the Act is replaced by the following: Principal offences — land use 92. (1) Every person who contravenes section 90.1, any provision of regulations made under section 90, any condition of a permit or an order of an inspector under subsection 86(1) or (2) is guilty of an offence and is liable on summary conviction (a) for a first offence, to a fine not exceeding $100,000 or to imprisonment for a term not exceeding six months, or to both; and (b) for a second or subsequent offence, to a fine not exceeding $200,000 or to imprisonment for a term not exceeding six months, or to both. (2) Subsection 92(3) of the Act is repealed. (3) Subsection 92(4) of the Act is replaced by the following: Contravening orders (4) Every person who contravenes subsection 87(1), (2) or (3), in relation to the use of land, is guilty of an offence and is liable on summary conviction (a) for a first offence, to a fine not exceeding $100,000 or to imprisonment for a term not exceeding six months, or to both; and (b) for a second or subsequent offence, to a fine not exceeding $200,000 or to imprisonment for a term not exceeding six months, or to both. 188. The Act is amended by adding the following after section 92: Principal offences — water use and waste deposit 92.01 (1) Every person is guilty of an offence who (a) contravenes subsection 72(1) or section 72.01; (b) fails to comply with subsection 72(3); or (c) contravenes or fails to comply with an order given by an inspector under section 86.1. C. 2 Punishment (2) Every person who is guilty of an offence under subsection (1) is liable on summary conviction, Northwest Territo (a) for a first offence, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding one year, or to both; and (b) for a second or subsequent offence, to a fine not exceeding $500,000 or to imprisonment for a term not exceeding one year, or to both. Offences — type A licensees 92.02 (1) Every type A licensee who holds such a licence in respect of a federal area is guilty of an offence who (a) contravenes or fails to comply with any condition of the licence, if the contravention or failure to comply does not constitute an offence under section 92.04; or (b) without reasonable excuse, fails to furnish or maintain security as required under subsection 72.11(1). Punishment (2) Every licensee who commits an offence under subsection (1) is liable on summary conviction, (a) for a first offence, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding one year, or to both; and (b) for a second or subsequent offence, to a fine not exceeding $500,000 or to imprisonment for a term not exceeding one year, or to both. Offences — type B licensees 92.03 (1) Every type B licensee who holds such a licence in respect of a federal area is guilty of an offence who (a) contravenes or fails to comply with any condition of the licence, if the contravention or failure to comply does not constitute an offence under section 92.04; or (b) without reasonable excuse, fails to furnish or maintain security as required under subsection 72.11(1). 2013-2014 Punishment Transfert de responsabilités a (2) Every licensee who is guilty of an offence under subsection (1) is liable on summary conviction, (a) for a first offence, to a fine not exceeding $37,500 or to imprisonment for a term not exceeding six months, or to both; and (b) for a second or subsequent offence, to a fine not exceeding $75,000 or to imprisonment for a term not exceeding six months, or to both. Other offences — water use and waste deposit 92.04 Every person is guilty of an offence punishable on summary conviction who (a) contravenes or fails to comply with subsection 87(1), (2) or (3), in relation to the use of waters or the deposit of waste in a federal area, or any regulations made under paragraph 90.3(1)(p), (q) or (r); or (b) except as authorized under this Part or any other Act of Parliament, wilfully obstructs or otherwise interferes with a licensee who holds a licence in respect of a federal area or any person acting on behalf of the licensee in the exercise of any rights granted to the licensee under this Part. Continuing offences 92.05 An offence under subsection 92(1), 92.01(1), 92.02(1) or 92.03(1) that is committed or continued on more than one day constitutes a separate offence for each day on which it is committed or continued. 189. (1) Section 92.1 of the Act is amended by adding the following after subsection (1): Deeming — subsequent offence for water use (1.1) For the purposes of subsections 92.01(2), 92.02(2) and 92.03(2), a conviction for a particular offence under this Act is deemed to be a conviction for a second or subsequent offence if the court is satisfied that the offender has been previously convicted of a substantially similar offence under an Act of Parliament — or an Act of the legislature of a province — that relates to environmental or wildlife conservation or protection. C. 2 Northwest Territo (2) Subsection 92.1(2) of the English version of the Act is replaced by the following: Application (2) Subsections (1) and (1.1) apply only to previous convictions on indictment, to previous convictions on summary conviction and to previous convictions under any similar procedure under any Act of the legislature of a province. 190. (1) Section 93 of the Act is replaced by the following: Deeming — subsequent offence for land use 92.1 (1) For the purposes of subsections 92(1) and (4), a conviction for a particular offence under this Act is deemed to be a conviction for a second or subsequent offence if the court is satisfied that the offender has been previously convicted of a substantially similar offence under an Act of Parliament — or an Act of the legislature of a province — that relates to environmental or wildlife conservation or protection or heritage resources. Application (2) Subsection (1) applies only to previous convictions on indictment, to previous convictions on summary conviction and to previous convictions under any similar procedure under any Act of the legislature of a province. Limitation period or prescription 93. No proceedings in respect of an offence under section 92 are to be instituted more than five years after the day on which the federal Minister becomes aware of the acts or omissions that constitute the alleged offence. (2) Section 93 of the Act is replaced by the following: Limitation period or prescription 93. No proceedings in respect of an offence under section 92, 92.01, 92.02, 92.03, 92.04 or 92.05 are to be instituted more than five years after the day on which the federal Minister becomes aware of the acts or omissions that constitute the alleged offence. Admissibility of evidence 93.1 (1) In proceedings for an offence under this Part, a certificate, report or other document of the federal Minister, a board or an inspector that is purported to have been signed by that person or board is admissible in evidence without proof of the signature or official 2013-2014 Transfert de responsabilités a character of the person appearing to have signed it and, in the absence of evidence to the contrary, is proof of the matters asserted in it. Copies and extracts (2) In proceedings for an offence under this Part, a copy of or an extract from any document that is made by the federal Minister, a board or an inspector that appears to have been certified under the signature of that person or board as a true copy or extract is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and, in the absence of evidence to the contrary, has the same probative force as the original would have if it were proved in the ordinary way. Presumed date of issue (3) A document referred to in this section is, in the absence of evidence to the contrary, presumed to have been issued on the date that it bears. Notice (4) No document referred to in this section is to be received in evidence unless the party intending to produce it has provided reasonable notice of that intention to the party against whom it is intended to be produced together with a copy of the document. Certificate of analyst 93.2 (1) Subject to this section, a certificate purporting to be signed by an analyst and stating that the analyst has analysed or examined a sample submitted to the analyst by an inspector and stating the result of the analysis or examination is admissible in evidence in any prosecution under this Part and, in the absence of evidence to the contrary, is proof of the statements contained in the certificate, without proof of the signature or official character of the person appearing to have signed the certificate. Attendance of analyst (2) A party against whom a certificate of an analyst is produced under subsection (1) may, with leave of the court, require the attendance of the analyst for the purposes of cross-examination. Notice (3) No certificate is to be received in evidence under subsection (1) unless the party intending to produce it has provided reasonable notice of that intention to the party against whom it is intended to be produced together with a copy of the certificate. C. 2 Northwest Territo 191. Subsections 93.1(1) and (2) of the Act are replaced by the following: Admissibility of evidence 93.1 (1) In proceedings for an offence under this Part, a certificate, report or other document of the federal Minister, the Board or an inspector that is purported to have been signed by that person or board is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and, in the absence of evidence to the contrary, is proof of the matters asserted in it. Copies and extracts (2) In proceedings for an offence under this Part, a copy of or an extract from any document that is made by the federal Minister, the Board or an inspector that appears to have been certified under the signature of that person or board as a true copy or extract is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and, in the absence of evidence to the contrary, has the same probative force as the original would have if it were proved in the ordinary way. 2005, c. 1, s. 54 192. Section 95 of the Act is replaced by the following: Fees 95. Despite subsection 72.03(1) or any territorial law, the Gwich’in and Sahtu First Nations and the Tlicho Government are not required to pay any fee in respect of the use of waters or the deposit of waste for noncommercial purposes on their first nation lands or Tlicho lands, as the case may be. 2000, c. 32, s. 68(1); 2005, c. 1, ss. 55, 56, 57(F), 58, 59(1) and (2)(E) and 60 to 63 193. Part 4 of the Act is repealed. 194. (1) The definition “licence” in subsection 96(1) of the Act is replaced by the following: Transfert de responsabilités a 2013-2014 “licence” « permis d’utilisation des eaux » “licence” means (a) with respect to a federal area, a type A or type B licence permitting the use of waters or the deposit of waste, or both, issued by the Board under this Part; or (b) with respect to lands outside a federal area, a type A or type B licence or any other licence relating to the use of waters or the deposit of waste, or both, issued by the Board under this Part in accordance with any territorial law. (2) Section 96 of the Act is amended by adding the following after subsection (3): Meaning of “licence” (4) For the purposes of this Part, a reference to a licence in section 90.3, in the regulations made under that section and in sections 72.02 and 92.02 to 92.04 include a licence as defined in subsection (1). 2005, c. 1, s. 58 195. Subsection 102(1) of the Act is replaced by the following: Jurisdiction — Board 102. (1) The Board has jurisdiction in respect of all uses of land in the Mackenzie Valley for which a permit is required under Part 3 and in respect of all uses of waters or deposits of waste in the Mackenzie Valley for which a licence is required under Part 3 or any territorial law, as the case may be, and for that purpose the Board has the powers and duties of a board established under Part 3, other than powers under sections 78, 79 and 79.2 to 80.1, as if a reference in that Part to a management area were a reference to the Mackenzie Valley, except that, with regard to subsection 61(2), the reference to management area continues to be a reference to Wekeezhii. 196. Section 105 of the Act is repealed. 2005, c. 1, s. 61 197. Subsection 106.1(1) of the Act is replaced by the following: C. 2 Requirement to make recommendations 106.1 (1) The Board shall, at the request of the federal Minister, make recommendations to the federal Minister with respect to the amendment of this Act or the making or amendment of any instrument under this Act. Northwest Territo 198. Section 110 of the Act is replaced by the following: Inspector 110. An inspector designated under subsection 84(1) may exercise and shall perform, in relation to the use of land or waters or the deposit of waste, the powers, duties and functions of an inspector under Part 3. 199. (1) The Act is amended by adding the following after section 111: Federal Minister — powers, duties and functions 111.1 The federal Minister shall exercise the powers and perform the duties and functions of any responsible minister who is a minister of the Crown in right of Canada for the purposes of subsections 130(1) to (3) and sections 131.2, 135 and 137.2. (2) Section 111.1 of the Act is replaced by the following: Federal Minister — powers, duties and functions 111.1 The federal Minister shall exercise the powers and perform the duties and functions of any responsible minister who is a minister of the Crown in right of Canada for the purposes of subsections 130(1) to (3), sections 131.2, 135 and 137.2 and subsection 142.21(10). 200. The Act is amended by adding the following after section 112: Acting after expiry of term 112.1 (1) If the chairperson is of the opinion that it is necessary for a Review Board member to continue to act after the expiry of that member’s term in relation to an environmental assessment, an environment impact review or an examination of impacts on the environment that stands in lieu of an environmental impact review, as the case may be, of a proposal for a development, the chairperson may request in writing that the federal Minister authorize the member to act in relation to that proposal until the requirements of this Part in relation to that environmental assessment, environmental impact review or examination have been fulfilled. For the purpose of the appointment of a replacement, their office is deemed to be vacant as soon as their term expires. 2013-2014 Transfert de responsabilités a Request (2) The request shall be made at least two months before the day on which the member’s term expires. Deemed acceptance (3) If the federal Minister neither accepts nor rejects the request within two months after the day on which it is made, the request is deemed to be accepted. 201. Section 115 of the Act is renumbered as subsection 115(1) and is amended by adding the following: Consideration of previous assessment activities (2) A person or body conducting a preliminary screening, an environmental assessment, an environmental impact review or an examination of impacts on the environment that stands in lieu of an environmental impact review in respect of a proposed development shall consider, and may rely on, any assessment activities previously carried out under this Part in respect of that development. 202. The portion of section 116 of the Act before paragraph (a) is replaced by the following: Canadian Environmental Assessment Act, 2012 116. The Canadian Environmental Assessment Act, 2012 does not apply in the Mackenzie Valley in respect of proposals for developments other than 203. The Act is amended by adding the following after section 117: Prohibition — person or body carrying out development 117.1 (1) The person or body that proposes to carry out a development shall not carry it out, in whole or in part, unless (a) the person or body receives a notice under subsection 124(1.1) in respect of the development; (b) the development is exempted from preliminary screening under subsection 124(2); (c) the person or body receives a copy of a report under subsection 125(6) stating that the development will not be a cause of public concern and either will not have a significant adverse impact on the environment or, in the case of a proposed development that is wholly within the boundaries of a local government, is unlikely to have a significant adverse impact on air, water or renewable resources; C. 2 Northwest Territo (d) in the case of a proposal for a development that is the subject of an environmental assessment under section 126, the person or body carries it out in accordance with the conditions included in a development certificate issued under section 131.3, or an amended certificate issued under subsection 142.21(17), with respect to that development; or (e) in the case of a proposal for a development that is the subject of an environmental impact review under section 132, or an examination under section 138, 140 or 141, the person or body carries it out in accordance with the conditions included in a development certificate issued under section 137.4, or an amended certificate issued under subsection 142.21(17), with respect to that development. No contravention (2) A person or body who carries out a development, in whole or in part, is not in contravention of subsection (1) if it is carried out within the period (a) starting on the day on which (i) the person or body receives a notice under subsection 124(1.1) with respect to the development, (ii) the development is exempted from preliminary screening under subsection 124(2), or (iii) the person or body receives a copy of a report under subsection 125(6) containing the conclusions set out in paragraph (1)(c) with respect to the development, and (b) ending on the day on which that person or body receives notice of a referral to an environmental assessment under subsection 126(5). Exception (3) Subsection (1) does not apply if section 119 applies. 204. (1) Section 124 of the Act is amended by adding the following after subsection (1): 2013-2014 Transfert de responsabilités a Notice of exemption (1.1) If the development is exempted from preliminary screening for a reason referred to in paragraph (1)(a) or (b), the regulatory authority or designated regulatory agency shall so notify the person or body that proposes to carry out the development in writing. 2005, c. 1, s. 75(2) (2) Subsection 124(4) of the Act is replaced by the following: Cooperation (4) If more than one body conducts a preliminary screening of a proposal for a development, any of them may consult the others, adopt another’s report or participate in a joint preliminary screening and, if one of them is the Mackenzie Valley Land and Water Board, the others are not required to conduct a preliminary screening. 205. (1) Section 125 of the Act is amended by adding the following after subsection (1): Delay (1.1) If the body determines under subsection (1) that the development will not have a significant adverse impact on the environment and will not be a cause of public concern, (a) a regulatory authority, a designated regulatory agency or the Tlicho Government shall not issue a licence, permit or other authorization for the development before the end of 10 days after the day on which the Review Board receives the report of the determination; or (b) if no licence, permit or other authorization is required under any federal, territorial or Tlicho law for the development, the person or body that proposes to carry it out shall not proceed before the end of 10 days after the day on which the Review Board receives the report of the determination. Mackenzie Valley Land and Water Board (1.2) If the Mackenzie Valley Land and Water Board is the body that determines under subsection (1) that the development will not have a significant adverse impact on the environment and will not be a cause of public concern, that Board may issue a licence, permit or other authorization for the development before the end of 10 days after the day on C. 2 Northwest Territo which the Review Board receives the report of the determination but that licence, permit or other authorization shall come into force only after the end of that 10-day period and if no referral under subsection 126(2) or (3) has been made during that period. Computation of time (1.3) If more than one body conducts a preliminary screening in respect of a development and they each determine that the development will not have a significant adverse impact on the environment and will not be a cause of public concern, the 10-day period referred to in subsections (1.1) and (1.2) begins after the day on which the Review Board receives the last of their reports of determination. (2) Section 125 of the Act is amended by adding the following after subsection (2): Delay (3) If a body determines under subsection (2) that the development is unlikely to have a significant adverse impact on air, water or renewable resources and will not be a cause of public concern, (a) a regulatory authority, a designated regulatory agency or the Tlicho Government shall not issue a licence, permit or other authorization for the development before the end of 10 days after the day on which the Review Board receives the report of the determination; or (b) if no licence, permit or other authorization is required under any federal, territorial or Tlicho law for the development, the person or body that proposes to carry it out shall not proceed before the end of 10 days after the day on which the Review Board receives the report of the determination. Mackenzie Valley Land and Water Board (4) If the Mackenzie Valley Land and Water Board is the body that determines under subsection (2) that the development is unlikely to have a significant adverse impact on air, water or renewable resources and will not be a cause of public concern, that Board may issue a licence, permit or other authorization, as the 2013-2014 Transfert de responsabilités a case may be, before the end of 10 days after the day on which the Review Board receives the report of the determination but that licence, permit or other authorization shall come into force only after the end of that 10-day period and if no referral under subsection 126(2) or (3) has been made during that period. Computation of time (5) If more than one body conducts a preliminary screening in respect of a development and they each determine that the development is unlikely to have a significant adverse impact on air, water or renewable resources and will not be a cause of public concern, the 10-day period referred to in subsections (3) and (4) begins after the day on which the Review Board receives the last of their reports of determination. Copy of report (6) A body that conducts a preliminary screening of a proposal shall provide a copy of its report to the person or body that proposes to carry out the development. 2005, c. 1, s. 78(1) 206. Subsection 128(2) of the Act is replaced by the following: Review Board’s report (2) The Review Board shall, within nine months after the day on which a proposal is referred to it under section 125 or subsection 126(2) or the day on which it starts to conduct an assessment under subsection 126(3), complete its environmental assessment and make a report of that assessment to (a) the federal Minister, who shall distribute it to every responsible minister; (b) any designated regulatory agency from which a licence, permit or other authorization is required for the carrying out of the development; and (c) if the development is to be carried out wholly or partly on Tlicho lands, the Tlicho Government. Time limit — hearings (2.1) If the Review Board holds a public hearing during the conduct of the environmental assessment, the time limit referred to in subsection (2) is extended to 16 months. C. 2 Extension of time limit by federal Minister (2.2) The federal Minister may, at the request of the Review Board, extend the time limit referred to in subsection (2) or (2.1) by a maximum of two months to take into account circumstances that are specific to the proposal. Extension of time limit by Governor in Council (2.3) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (2.2) any number of times. Excluded period (2.4) If the Review Board requires the person or body that proposes to carry out the development to provide information, or collect information or undertake a study with respect to the development, then the period that is taken by that person or body, in the Review Board’s opinion, to comply with the requirement is not included in the calculation of the time limit or of its extension. 2005, c. 1, s. 79 207. Section 129 of the Act is repealed. Northwest Territo 208. (1) Paragraph 130(1)(c) of the Act is replaced by the following: (c) irrespective of the determination in the report, to refer the proposal to the Minister of the Environment, following consultation with that Minister, for the purpose of a joint review under the Canadian Environmental Assessment Act, 2012, if the federal Minister and the responsible ministers determine that it is in the national interest to do so. 2005, c. 1, s. 80(1) (2) Subsection 130(1.1) of the Act is replaced by the following: Consultation (1.1) Before making an order under paragraph (1)(a) or a referral under paragraph (1)(c), the federal Minister and the responsible ministers shall consult (a) the Gwich’in First Nation, if the development is to be carried out wholly or partly on its first nation lands, as defined in section 51; (b) the Sahtu First Nation, if the development is to be carried out wholly or partly on its first nation lands, as defined in section 51; and 2013-2014 Transfert de responsabilités a (c) the Tlicho Government, if the development is to be carried out wholly or partly on Tlicho lands. (3) Section 130 of the Act is amended by adding the following after subsection (4): Time limits (4.01) The federal Minister shall distribute a decision made under this section within three months after the day on which the federal Minister receives the Review Board’s report of an environmental assessment. Time limit — hearings (4.02) If the Review Board holds a public hearing during the conduct of the environmental assessment, the time limit referred to in subsection (4.01) is extended to five months. Extension of time limit by federal Minister (4.03) The federal Minister may extend the time limit referred to in subsection (4.01) or (4.02) by a maximum of two months to take into account circumstances that are specific to the proposal. Extension of time limit by Governor in Council (4.04) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (4.03) any number of times. Time limit — further consideration (4.05) If a recommendation is referred back to the Review Board for further consideration under subparagraph (1)(b)(i), the time taken for that referral and consideration is included in the calculation of the time limit set out in subsection (4.01) or (4.02) or of its extension. Excluded period (4.06) If the federal Minister or the Review Board requires the person or body that proposes to carry out the development to provide information, or collect information or undertake a study with respect to the development, then the period that is taken by that person or body, in the federal Minister’s or the Review Board’s opinion, as the case may be, to comply with the requirement is not included in the calculation of the time limit under subsection (4.01) or (4.02) or of its extension. Notification — paragraph (1)(c) (4.07) If, following an order by the Review Board that an environmental impact review of a proposal be conducted, the federal Minister and the responsible ministers do not refer a proposal to the Minister of the Environment under paragraph (1)(c), the federal Minister shall so C. 2 Northwest Territo advise the Review Board in writing within three months after the day on which the federal Minister receives the Review Board’s report of an environmental assessment. Time limit — hearings (4.08) If the Review Board holds a public hearing during the conduct of the environmental assessment, the time limit referred to in subsection (4.07) is extended to five months. Extension of time limit by federal Minister (4.09) The federal Minister may extend the time limit referred to in subsection (4.07) or (4.08) by a maximum of two months to take into account circumstances that are specific to the proposal. Extension of time limit by Governor in Council (4.1) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (4.09) any number of times. 2005, c. 1, s. 80(2) (4) Subsection 130(5) of the French version of the Act is replaced by the following: Mise en oeuvre (5) Les premières nations, administrations locales, autorités administratives, ministères et organismes visés au paragraphe (4) sont tenus de se conformer à la décision ministérielle dans la mesure de leur compétence. La mise en oeuvre de celle-ci incombe au ministre fédéral et aux ministres compétents. (5) Subsection 130(5) of the Act is replaced by the following: Effect of decision (5) The federal Minister and responsible ministers shall carry out a decision made under this section to the extent of their respective authorities. A first nation, local government, regulatory authority or department or agency of the federal or territorial government affected by a decision made under this section shall act in conformity with the decision, including by implementing the conditions set out in a development certificate issued under section 131.3, or an amended certificate issued under subsection 142.21(17), in relation to the proposed development, to the extent of their respective authorities. 209. (1) Section 131 of the Act is amended by adding the following after subsection (1): 2013-2014 Transfert de responsabilités a Time limit (1.1) The designated regulatory agency shall make a decision under subsection (1) within three months after the day on which the agency receives the Review Board’s report of an environmental assessment. Time limit — hearings (1.2) If the Review Board holds a public hearing during the conduct of the environmental assessment, the time limit referred to in subsection (1.1) is extended to five months. Extension of time limit by designated regulatory agency (1.3) The designated regulatory agency may extend the time limit referred to in subsection (1.1) or (1.2) by a maximum of two months to take into account circumstances that are specific to the proposal. Extension of time limit by Governor in Council (1.4) The Governor in Council may, on the recommendation of the Minister responsible for the designated regulatory agency, further extend the time limit extended under subsection (1.3) any number of times. Time limit — further consideration (1.5) If a recommendation is referred back to the Review Board for further consideration under paragraph (1)(a), the time taken for that referral and consideration is included in the calculation of the time limit set out in subsection (1.1) or (1.2) or of its extension. Excluded period (1.6) If the designated regulatory agency or the Review Board requires the person or body that proposes to carry out the development to provide information, or collect information or undertake a study with respect to the development, then the period that is taken by that person or body, in the designated regulatory agency’s or the Review Board’s opinion, as the case may be, to comply with the requirement is not included in the calculation of the time limit under subsection (1.1) or (1.2) or of its extension. (2) Section 131 of the Act is amended by adding the following after subsection (1.6): Provision of decision (1.7) The designated regulatory agency shall provide a decision made under subsection (1) to the Review Board. 210. Section 131.1 of the Act is amended by adding the following after subsection (3): C. 2 Provision of decision (4) The Tlicho Government shall provide a decision made under subsection (1) to the Review Board. Northwest Territo 211. The Act is amended by adding the following after section 131.2: Development certificate 131.3 (1) The Review Board shall issue a development certificate to the person or body that proposes to carry out the development if (a) the Review Board has made a determination under paragraph 128(1)(a) relating to that development and neither an order nor a referral is made under either paragraph 130(1)(a) or (c) relating to that development within 10 days after the Review Board receives confirmation that the federal Minister received its report relating to that determination made under subsection 128(2); or (b) the federal Minister and the responsible ministers adopt, under paragraph 130(1)(b), with or without modifications, the Review Board’s recommendation made under subparagraph 128(1)(b)(ii) and neither the designated regulatory agency nor the Tlicho Government reject that recommendation under paragraph 131(1)(b) or 131.1(1)(b), respectively. Content of certificate (2) A development certificate shall indicate that the environmental assessment of the development has been completed and that the person or body that proposes to carry out the development may carry it out if they comply with the conditions set out in the certificate, obtain any licence, permit or other authorization required by or under any Act of Parliament or any territorial law or Tlicho law and comply with any other requirements set out in such an Act or law. Conditions (3) A development certificate issued under paragraph (1)(b) shall set out the conditions that the person or body that proposes to carry out the development is to comply with, namely, the implementation of the following measures: (a) if the federal Minister and the responsible ministers agree to adopt a recommendation made under subparagraph 128(1)(b)(ii), the measures that are to be implemented, in 2013-2014 Transfert de responsabilités a whole or in part, by that person or body as specified by those ministers in their decision made under subparagraph 130(1)(b)(i); or (b) if the federal Minister and the responsible ministers agree to adopt the recommendation referred to in paragraph (a) with modifications, the measures that are to be implemented, in whole or in part, by that person or body as specified by those ministers in their decision made under subparagraph 130(1)(b)(ii). Time limit (4) A development certificate shall be issued, (a) in the case of paragraph (1)(a), within 20 days after the expiry of the 10-day time limit set out in that paragraph; or (b) in the case of paragraph (1)(b), within 30 days after the first day on which the Review Board has received all applicable decisions. Extension of time limit (5) The federal Minister may, at the request of the Review Board, extend the time limit referred to in subsection (4) by a maximum of 45 days to take into account circumstances that are specific to the proposal. Provision of certificate (6) The Review Board shall provide a copy of the development certificate to the federal Minister and to every first nation, local government, regulatory authority and department and agency referred to in subsection 130(4). Statutory Instruments Act (7) Development certificates are not statutory instruments for the purposes of the Statutory Instruments Act. Duty — regulatory authorities 131.4 Each regulatory authority shall, to the extent of its authority to do so, incorporate the conditions referred to in subsection 131.3(3) into any licence, permit or other authorization that it issues, amends or renews. 212. Section 132 of the Act is amended by adding the following after subsection (3): Time limit (4) The Review Board shall appoint members to a review panel within three months after the day on which the Review Board is advised, as the case may be, C. 2 Northwest Territo (a) of an order for an environmental impact review under paragraph 130(1)(a), subparagraph 130(1)(b)(ii) or paragraph 131(1)(b); or (b) in accordance with subsection 130(4.07), that the proposal has not been referred to the Minister of the Environment. Extension of time limit by federal Minister (5) The federal Minister may, at the request of the Review Board, extend the time limit referred to in subsection (4) by a maximum of two months to take into account circumstances that are specific to the proposal. Extension of time limit by Governor in Council (6) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (5) any number of times. Excluded period (7) If the Review Board requires the person or body that proposes to carry out the development to provide information, or collect information or undertake a study with respect to the development, then the period that is taken by that person or body, in the Board’s opinion, to comply with the requirement is not included in the calculation of the time limit under subsection (4) or of its extension. 213. (1) Paragraph 134(1)(e) of the French version of the Act is replaced by the following: e) la tenue d’audiences publiques au sein des collectivités concernées ou la consultation de celles-ci. (2) The Act is amended by adding the following after subsection 134(1): Time limit — terms of reference (1.1) The Review Board shall fix the terms of reference for the review panel within three months after the day on which the Review Board is advised, as the case may be, (a) of an order for an environmental impact review under paragraph 130(1)(a), subparagraph 130(1)(b)(ii) or paragraph 131(1)(b); or (b) in accordance with subsection 130(4.07), that the proposal has not been referred to the Minister of the Environment. 2013-2014 Transfert de responsabilités a Extension of time limit by federal Minister (1.2) The federal Minister may, at the request of the Review Board, extend the time limit referred to in subsection (1.1) by a maximum of two months to take into account circumstances that are specific to the proposal. Extension of time limit by Governor in Council (1.3) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (1.2) any number of times. Excluded period (1.4) If the Review Board requires the person or body that proposes to carry out the development to provide information, or collect information or undertake a study with respect to the development, then the period that is taken by that person or body, in the Board’s opinion, to comply with the requirement is not included in the calculation of the time limit under subsection (1.1) or of its extension. 2005, c. 1, s. 84(2) (3) Subsection 134(3) of the Act is replaced by the following: Review panel’s report (3) Within 15 months after the first day on which both the members of the panel are appointed and the terms of reference are established, the report of a review panel shall be submitted to (a) the federal Minister, who shall distribute it to every responsible minister; (b) any designated regulatory agency from which a licence, permit or other authorization is required for the carrying out of the development; and (c) the Tlicho Government, if the development is to be carried out wholly or partly on Tlicho lands. Extension of time limit by federal Minister (4) The federal Minister may, at the request of the review panel, extend the time limit referred to in subsection (3) by a maximum of two months to take into account circumstances that are specific to the proposal. Extension of time limit by Governor in Council (5) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (4) any number of times. Excluded period (6) If the review panel requires the person or body that proposes to carry out the development to provide information, or collect information or C. 2 Northwest Territo undertake a study with respect to the development, then the period that is taken by that person or body, in the review panel’s opinion, to comply with the requirement is not included in the calculation of the time limit under subsection (3) or of its extension. Copy of report (7) A copy of the report of a review panel shall be provided to (a) the Gwich’in First Nation, if the development is to be carried out wholly or partly on its first nation lands, as defined in section 51; and (b) the Sahtu First Nation, if the development is to be carried out wholly or partly on its first nation lands, as defined in section 51. 214. (1) Subsection 136(1) of the Act is replaced by the following: Distribution of decision 136. (1) The federal Minister shall distribute a decision made under section 135 to the Review Board and to every first nation, local government, regulatory authority and department or agency of the territorial or federal government affected by the decision. (2) Section 136 of the Act is amended by adding the following after subsection (1): Time limits (1.1) The federal Minister shall distribute the decision within six months after the day on which the federal Minister received the review panel’s report. Extension of time limit by federal Minister (1.2) The federal Minister may extend the time limit referred to in subsection (1.1) by a maximum of two months to take into account circumstances that are specific to the proposal. Extension of time limit by Governor in Council (1.3) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (1.2) any number of times. Time limit — further consideration (1.4) If a recommendation is referred back to the review panel for further consideration under paragraph 135(1)(a), the time taken for that referral and consideration is included in the calculation of the time limit set out in subsection (1.1) or of its extension. 2013-2014 Transfert de responsabilités a Excluded period (1.5) If the federal Minister or the review panel requires the person or body that proposes to carry out the development to provide information, or collect information or undertake a study with respect to the development, then the period that is taken by that person or body, in the federal Minister’s or the review panel’s opinion, as the case may be, to comply with the requirement is not included in the calculation of the time limit under subsection (1.1) or of its extension. 2005, c. 1, s. 85 (3) Subsection 136(2) of the French version of the Act is replaced by the following: Mise en oeuvre (2) Les premières nations, administrations locales, autorités administratives, ministères et organismes visés au paragraphe (1) sont tenus de se conformer à la décision ministérielle dans la mesure de leur compétence. La mise en oeuvre de celle-ci incombe au ministre fédéral et aux ministres compétents. (4) Subsection 136(2) of the Act is replaced by the following: Effect of decision (2) The federal Minister and responsible ministers shall carry out a decision made under section 135 to the extent of their respective authorities. A first nation, local government, regulatory authority or department or agency of the federal or territorial government affected by a decision under that section shall act in conformity with the decision, including by implementing the conditions set out in a development certificate issued under section 137.4, or an amended certificate issued under subsection 142.21(17), in relation to the development, to the extent of their respective authorities. 215. (1) Section 137 of the Act is amended by adding the following after subsection (1): Time limits (1.1) The designated regulatory agency shall make a decision under subsection (1) within six months after the day on which it receives the review panel’s report. C. 2 Extension of time limit by designated regulatory agency (1.2) The designated regulatory agency may extend the time limit referred to in subsection (1.1) by a maximum of two months to take into account circumstances that are specific to the proposal. Extension of time limit by Governor in Council (1.3) The Governor in Council may, on the recommendation of the Minister responsible for the designated regulatory agency, further extend the time limit extended under subsection (1.2) any number of times. Time limit — further consideration (1.4) If a recommendation is referred back to the review panel for further consideration under paragraph (1)(a), the time taken for that referral and consideration is included in the calculation of the time limit set out in subsection (1.1) or of its extension. Excluded period (1.5) If the designated regulatory agency or the review panel requires the person or body that proposes to carry out the development to provide information, or collect information or undertake a study with respect to the development, then the period that is taken by that person or body, in the designated regulatory agency’s or the review panel’s opinion, as the case may be, to comply with the requirement is not included in the calculation of the time limit under subsection (1.1) or of its extension. Northwest Territo (2) Section 137 of the Act is amended by adding the following after subsection (1.5): Provision of decision (1.6) The designated regulatory agency shall provide a decision made under subsection (1) to the Review Board. 216. Section 137.1 of the Act is amended by adding the following after subsection (3): Provision of decision (4) The Tlicho Government shall provide a decision made under subsection (1) to the Review Board. 2005, c. 1, s. 86 217. Section 137.3 of the Act is replaced by the following: Consultation 137.3 Before making a decision under subsection 135(1), 137(1) or 137.1(1) in respect of a proposal for a development that, as determined by the Review Board, is to be carried out partly outside the Mackenzie Valley, the person 2013-2014 Transfert de responsabilités a or body making the decision shall take into consideration any report in respect of the proposal that is submitted by a review panel established under the Canadian Environmental Assessment Act, 2012 and shall consult every responsible authority to whom the report is submitted under that Act. 218. The Act is amended by adding the following after section 137.3: Development certificate 137.4 (1) The Review Board shall issue a development certificate to the person or body that proposes to carry out the development if (a) the federal Minister and the responsible ministers adopt, under subsection 135(1), with or without modifications, the review panel’s recommendation, set out in the report made under subsection 134(2), that the proposal for the development be approved, with or without mitigative or remedial measures or a follow-up program, and neither the designated regulatory agency nor the Tlicho Government reject that recommendation under paragraph 137(1)(b) or 137.1(1)(b), respectively; or (b) the federal Minister and the responsible ministers reject, under subsection 135(1), the review panel’s recommendation, set out in the report made under subsection 134(2), that the proposal for the development be rejected and, if applicable, the designated regulatory agency and the Tlicho Government reject that recommendation under paragraph 137(1)(b) or 137.1(1)(b), respectively. Content of certificate (2) A development certificate shall indicate that the environmental impact review of the development has been completed and that the person or body that proposes to carry out the development may carry it out if they comply with the conditions set out in the certificate, obtain any licence, permit or other authorization required by or under any Act of Parliament or any territorial law or Tlicho law and comply with any other requirements set out in such an Act or law. C. 2 Conditions (3) A development certificate shall set out the conditions that the person or body that proposes to carry out the development is to comply with, namely, the implementation of the following measures or programs: Northwest Territo (a) if the federal Minister and the responsible ministers agree to adopt, without modifications, a recommendation made under subsection 134(2) to approve the proposal for the development with mitigative or remedial measures or a follow-up program, the measures or program that are to be implemented, in whole or in part, by that person or body as specified by those ministers in their decision made under paragraph 135(1)(a); (b) if the federal Minister and the responsible ministers agree to adopt, with modifications, a recommendation made under subsection 134(2) to approve the proposal for the development with mitigative or remedial measures or a follow-up program, the measures or program that are to be implemented, in whole or in part, by that person or body as specified by those ministers in their decision made under paragraph 135(1)(b); (c) if the federal Minister and the responsible ministers agree to adopt, with modifications, a recommendation made under subsection 134(2) to approve the proposal for the development without mitigative or remedial measures or a follow-up program, any mitigative or remedial measures or followup program that are to be implemented, in whole or in part, by that person or body as specified by those ministers in their decision made under paragraph 135(1)(b); or (d) if the federal Minister and the responsible ministers agree to reject a recommendation made under subsection 134(2) to reject the proposal for the development, any mitigative or remedial measures or follow-up program that are to be implemented, in whole or in part, by that person or body as specified by those ministers in their decision made under paragraph 135(1)(b). 2013-2014 Transfert de responsabilités a Time limit (4) A development certificate shall be issued within 30 days after the first day on which the Review Board has received all applicable decisions. Extension of time limit (5) The federal Minister may, at the request of the Review Board, extend the time limit referred to in subsection (4) by a maximum of 45 days to take into account circumstances that are specific to the proposal. Provision of certificate (6) The Review Board shall provide a copy of the development certificate to the federal Minister and to every first nation, local government, regulatory authority and department and agency referred to in subsection 136(2). Statutory Instruments Act (7) Development certificates are not statutory instruments for the purposes of the Statutory Instruments Act. Duty — regulatory authorities 137.5 Each regulatory authority shall, to the extent of its authority to do so, incorporate the conditions referred to in subsection 137.4(3) into any licence, permit or other authorization that it issues, amends or renews. 2005, c. 1, s. 87 219. (1) The portion of subsection 138(1) of the Act before paragraph (a) is replaced by the following: Report by review panel — national interest referral 138. (1) Within 15 months after the day on which a review panel, that is the subject of an agreement entered into under subsection (3) or 138.1(1), is established under subsection 41(2) of the Canadian Environmental Assessment Act, 2012 in respect of a proposal for a development that was referred under paragraph 130(1)(c) of this Act shall, in addition to satisfying the requirements of paragraph 43(1)(e) of that Act, submit the report of its recommendations to C. 2 Northwest Territo (2) Section 138 of the Act is amended by adding the following after subsection (1): Extension of time limit by federal Minister (1.1) The federal Minister may, at the request of the review panel, extend the time limit referred to in subsection (1) by a maximum of two months to take into account circumstances that are specific to the proposal. Extension of time limit by Governor in Council (1.2) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (1.1) any number of times. Excluded period (1.3) If the review panel requires the person or body that proposes to carry out the development to provide information, or collect information or undertake a study with respect to the development, then the period that is taken by that person or body, in the review panel’s opinion, to comply with the requirement is not included in the calculation of the time limit under subsection (1) or of its extension. 2005, c. 1, s. 87 (3) Subsection 138(2) of the Act is replaced by the following: Provisions applicable (2) An examination by a review panel referred to in subsection (1) stands in lieu of an environmental impact review and paragraphs 134(1)(b), (d) and (e) and sections 135 to 137.2 and 137.4 apply, with any modifications that are required, in respect of the examination, except that a recommendation of a panel may not be referred back to the panel for further consideration. (4) The Act is amended by adding the following after subsection 138(2): Referral — paragraph 130(1)(c) (3) If a proposal for a development, other than a proposal to which section 138.1 applies, is referred to the Minister of the Environment under paragraph 130(1)(c), the Review Board shall, within three months after the day on which the proposal was referred to that Minister, enter into an agreement with him or her for the purpose of jointly establishing a review panel and prescribing the manner of its examination of the development’s impact on the environment in accordance with subsection 41(2) of the Canadian Environmental Assessment Act, 2012. 2013-2014 Transfert de responsabilités a Extension of time limit by federal Minister (4) The federal Minister may, at the request of the Review Board, extend the time limit referred to in subsection (3) by a maximum of two months to take into account circumstances that are specific to the proposal. Extension of time limit by Governor in Council (5) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (4) any number of times. Excluded period (6) If the Review Board requires the person or body that proposes to carry out the development to provide information, or collect information or undertake a study with respect to the development, then the period that is taken by that person or body, in the Review Board’s opinion, to comply with the requirement is not included in the calculation of the time limit under subsection (3) or of its extension. 2005, c. 1, s. 87 220. Subsection 138.1(1) of the Act is replaced by the following: Agreement — national interest referral 138.1 (1) If a proposal for a development that, as determined by the Review Board, is to be carried out partly outside the Mackenzie Valley and either is to be carried out partly in Wekeezhii or might have an impact on the environment in Wekeezhii is referred to the Minister of the Environment under paragraph 130(1)(c), then the Review Board shall enter into an agreement with the Minister of the Environment for the purpose of jointly establishing a review panel and prescribing the manner of its examination of the development’s impact on the environment in accordance with subsection 41(2) of the Canadian Environmental Assessment Act, 2012. 2005, c. 1, s. 87 221. Section 139 of the Act is repealed. 222. (1) Section 140 of the Act is amended by adding the following after subsection (2): Time limit (2.1) Any agreement under paragraph (2)(b) shall be entered into within three months after the day on which the Review Board is advised, as the case may be, C. 2 Northwest Territo (a) of an order for an environmental impact review under subparagraph 130(1)(b)(ii) or paragraph 131(1)(b); or (b) in accordance with subsection 130(4.07), that the proposal has not been referred to the Minister of the Environment. Extension of time limit by federal Minister (2.2) The federal Minister may, at the request of the Review Board, extend the time limit referred to in subsection (2.1) by a maximum of two months to take into account circumstances that are specific to the proposal. Extension of time limit by Governor in Council (2.3) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (2.2) any number of times. Excluded period (2.4) If the Review Board requires the person or body that proposes to carry out the development to provide information, or collect information or undertake a study with respect to the development, then the period that is taken by that person or body, in the Review Board’s opinion, to comply with the requirement is not included in the calculation of the time limit under subsection (2.1) or of its extension. Environmental impact review (2.5) Despite subsections (2.1) to (2.4), if, within the time limit set out in those subsections, an agreement has not been entered into under paragraph (2)(b), a panel of the Review Board shall conduct an environmental impact review of the development. 2005, c. 1, s. 88 (2) The portion of subsection 140(3) of the Act before paragraph (a) is replaced by the following: Joint panel’s report (3) Within 15 months after the day on which a joint panel is established under paragraph (2)(b), the panel shall make a report of its recommendations to 2013-2014 Transfert de responsabilités a (3) Section 140 of the Act is amended by adding the following after subsection (3): Extension of time limit by federal Minister (3.1) The federal Minister may, at the request of the joint panel, extend the time limit referred to in subsection (3) by a maximum of two months to take into account circumstances that are specific to the proposal. Extension of time limit by Governor in Council (3.2) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (3.1) any number of times. Excluded period (3.3) If the joint panel requires the person or body that proposes to carry out the development to provide information, or collect information or undertake a study with respect to the development, then the period that is taken by that person or body, in the joint panel’s opinion, to comply with the requirement is not included in the calculation of the time limit under subsection (3) or of its extension. 2005, c. 1, s. 88 (4) Subsection 140(4) of the Act is replaced by the following: Provisions applicable (4) An examination by a joint panel established under subsection (2) stands in lieu of an environmental impact review of the proposal and paragraphs 134(1)(b), (d) and (e) and sections 135 to 137.2 and 137.4 apply, with any modifications that are required, in respect of the examination, except that a recommendation of a panel may not be referred back to the panel for further consideration. 223. (1) Paragraph 141(2)(a) of the Act is replaced by the following: (a) enter into an agreement with the Minister of the Environment in accordance with subsection 40(1) of the Canadian Environmental Assessment Act, 2012 to provide for an examination by a review panel, if that Act applies in respect of the development in the region or province referred to in subsection (1); and (2) Section 141 of the Act is amended by adding the following after subsection (2): C. 2 Time limit (2.1) An agreement made under paragraph (2)(a), or an agreement made under paragraph (2)(b) that provides for an examination by a joint panel, shall be entered into within three months after the day on which the Review Board is advised, as the case may be, Northwest Territo (a) of an order for an environmental impact review made under paragraph 130(1)(a), subparagraph 130(1)(b)(ii) or paragraph 131(1)(b); or (b) in accordance with subsection 130(4.07), that the proposal has not been referred to the Minister of the Environment. Extension of time limit by federal Minister (2.2) The federal Minister may, at the request of the Review Board, extend the time limit referred to in subsection (2.1) by a maximum of two months to take into account circumstances that are specific to the proposal. Extension of time limit by Governor in Council (2.3) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (2.2) any number of times. Excluded period (2.4) If the Review Board requires the person or body that proposes to carry out the development to provide information, or collect information or undertake a study with respect to the development, then the period that is taken by that person or body, in the Review Board’s opinion, to comply with the requirement is not included in the calculation of the time limit under subsection (2.1) or of its extension. Environmental impact review (2.5) Despite subsections (2.1) to (2.4), if, within the time limit set out in those subsections, an agreement has not been entered into under paragraph (2)(b), a panel of the Review Board shall conduct an environmental impact review of the development, but the review shall be limited to the part of the development to be carried out in the Mackenzie Valley. 2005, c. 1, s. 89(2) (3) Paragraph 141(3)(b) of the Act is replaced by the following: (b) with the Minister of the Environment if that Minister is authorized under subsection 40(1) of the Canadian Environmental Assessment Act, 2012 to enter into such an agreement. 2013-2014 Transfert de responsabilités a 2005, c. 1, s. 89(2) (4) The portion of subsection 141(5) of the Act before paragraph (a) is replaced by the following: Report — review panel or joint panel (5) Within 15 months after the day on which a review panel or joint panel is established by an agreement referred to in subsection (2) or (3), the panel shall make a report of its examination to (5) Section 141 of the Act is amended by adding the following after subsection (5): Extension of time limit by federal Minister (5.1) The federal Minister may, at the request of the review panel or joint panel, extend the time limit referred to in subsection (5) by a maximum of two months to take into account circumstances that are specific to the proposal. Extension of time limit by Governor in Council (5.2) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (5.1) any number of times. Excluded period (5.3) If the review panel or joint panel requires the person or body that proposes to carry out the development to provide information, or collect information or undertake a study with respect to the development, then the period that is taken by that person or body, in the C. 2 Northwest Territo panel’s opinion, to comply with the requirement is not included in the calculation of the time limit under subsection (5) or of its extension. 2005, c. 1, s. 89(2) (6) Subsection 141(6) of the Act is replaced by the following: Provisions applicable (6) An examination by a review panel or joint panel referred to in subsection (2) or (3) stands in lieu of an environmental impact review of the proposal referred to in that subsection and paragraphs 134(1)(b), (d) and (e) and sections 135 to 137.2 and 137.4 apply, with any modifications that are required, in respect of the examination, except that a recommendation of a panel may not be referred back to the panel for further consideration. 224. (1) The Act is amended by adding the following after section 142: COST RECOVERY Obligation to pay costs 142.01 (1) For the federal Minister to recover costs incurred in the course of an environmental assessment, an environmental impact review or an examination — carried out by a review panel, or a joint panel, established jointly by the Review Board and any other person or body — that stands in lieu of an environmental impact review, the person or body that proposes to carry out the development shall pay to the federal Minister (a) any amounts that are prescribed by the regulations and that are related to the exercise of the powers and performance of the duties and functions of the Review Board or its members or of members of the Review Board’s review panels or of a review panel or a joint panel; (b) any costs incurred by the Review Board for services that are prescribed by the regulations and that are provided to it by a third party; and (c) any amounts that are prescribed by the regulations and that are related to the exercise of the powers and performance of the duties and functions of the federal Minister. 2013-2014 Scope Transfert de responsabilités a (2) For the purposes of subsection (1), the services, powers, duties or functions described in that subsection are limited to those provided, exercised or performed (a) during the period that begins when a proposed development is referred to the Review Board under section 125, or when a person or body that proposes to carry out a development is given notice under subsection 126(5), and ends when a copy of the final decision under the process set out in this Part is issued to that person or body; or (b) during any period prescribed by the regulations that is within the period referred to in paragraph (a). Debt due to Her Majesty (3) The costs and amounts that a person or body that proposes to carry out a development must pay under subsection (1) constitute a debt due to Her Majesty in right of Canada and may be recovered as such in any court of competent jurisdiction. (2) The Act is amended by adding the following after section 142: PUBLIC REGISTER Public register 142.1 (1) The Review Board shall maintain at its main office a register convenient for use by the public in which shall be entered the following: (a) all documents that are produced, collected or received by the Review Board, a review panel of the Review Board, a review panel or a joint panel established jointly by the Review Board and any other person or body in relation to any environmental assessment or environmental impact review; (b) any notice it receives under subsection 124(1) or (2); and (c) any report it receives under paragraph 125(1)(a) or (2)(a). Register to be open to inspection (2) The register shall be open to inspection by any person during the Review Board’s normal business hours, subject to the payment of any fee prescribed by the regulations. C. 2 Copies of contents of register (3) The Review Board shall, on request and on payment of any fee prescribed by the regulations, make available copies of information contained in the register. Internet access (4) The register shall also be made accessible to the public via the Internet. Categories of available information (5) Despite any other provision of this Act, the register shall contain information only if Northwest Territo (a) it has otherwise been made publicly available; or (b) in the case of a record, the Review Board (i) determines that it would have been disclosed to the public in accordance with the Access to Information Act if a request had been made in respect of that record under that Act at the time the record came under the control of the Review Board, including any record that would be disclosed in the public interest under subsection 20(6) of that Act, or (ii) has reasonable grounds to believe that it would be in the public interest to disclose the record because it is required for the public to participate effectively in a preliminary screening, environmental assessment or environmental impact review, other than any record whose disclosure would be prohibited under section 20 of the Access to Information Act. Applicability of sections 27, 28 and 44 of Access to Information Act (6) Sections 27, 28 and 44 of the Access to Information Act apply to any information described in subsection 27(1) of that Act that the Review Board intends to be included in the register with any necessary modifications, including the following: (a) the information is deemed to be a record that the head of a government institution intends to disclose; and (b) any reference to the person who requested access shall be disregarded. 2013-2014 Transfert de responsabilités a POLICY DIRECTIONS Minister’s policy directions to Review Board 142.2 (1) The federal Minister may, after consultation with the Review Board and the Tlicho Government, give written policy directions that are binding on the Review Board or its review panels with respect to the exercise of any of their functions under this Act. Limitation (2) Policy directions do not apply in respect of a proposal for a development that, at the time the directions are given, is before the Review Board or one of its review panels. Conflict (3) If there is a conflict between policy directions given under this section and the provisions of any Act of Parliament, any regulations made under an Act of Parliament or any territorial law, those provisions prevail to the extent of the conflict. (3) The Act is amended by adding the following after section 142.2: AMENDMENT OF CERTIFICATE Examination 142.21 (1) With the approval of the federal Minister, the Review Board may, on its own initiative or at the request of the person or body to which a development certificate was issued under section 131.3 or 137.4 or any interested person, examine the conditions of that certificate if (a) the conditions are not achieving their intended purpose or are having effects that are significantly different from those anticipated at the time the certificate was issued; (b) the circumstances relating to the development are significantly different from those anticipated at the time the certificate was issued; or (c) technological developments or new information provides a more efficient method of achieving the intended purpose of the conditions. Minister’s initiative (2) The Review Board shall examine the conditions set out in a development certificate that it has issued if the federal Minister is of the opinion that any of paragraphs (1)(a) to (c) applies and so advises the Review Board. C. 2 Notice (3) The Review Board shall notify the person or body and the federal Minister in writing of an examination undertaken under subsection (1) or the person or body of an examination undertaken under subsection (2). Conduct of examination (4) The Review Board may conduct its examination of the conditions in the manner that it considers appropriate in the circumstances. Report (5) Within five months after the day on which the federal Minister gives the Review Board his or her approval under subsection (1) or advises the Review Board of his or her opinion under subsection (2), the Review Board shall submit a written report to the federal Minister that contains Northwest Territo (a) an assessment of the conditions in force; and (b) its recommendations as to the conditions that should apply in respect of the development. Extension of time limit by federal Minister (6) The federal Minister may, at the request of the Review Board, extend the time limit referred to in subsection (5) by a maximum of two months to take into account circumstances that are specific to the development. Extension of time limit by Governor in Council (7) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (6) any number of times. Excluded period (8) If the Review Board requires the person or body to which the development certificate in question was issued to provide information, or collect information or undertake a study with respect to the development, then the period that is taken by that person or body, in the Review Board’s opinion, to comply with the requirement is not included in the calculation of the time limit or of its extension. Report to ministers (9) The federal Minister shall distribute the Review Board’s report to every responsible minister. Ministers’ decision (10) The federal Minister and the responsible ministers may agree, in respect of each recommendation in that report, either to (a) accept it; 2013-2014 Transfert de responsabilités a (b) refer it back to the Review Board for further consideration; or (c) after consulting the Review Board, adopt it with modifications. Distribution of decision (11) The federal Minister shall distribute a decision made under subsection (10) to the Review Board and to every first nation, local government, regulatory authority and department and agency of the federal or territorial government affected by the decision. Time limits (12) The federal Minister shall distribute a decision made under this section within three months after the day on which the federal Minister receives the Review Board’s report under subsection (5). Extension of time limit by federal Minister (13) The federal Minister may extend the time limit referred to in subsection (12) by a maximum of two months to take into account circumstances that are specific to the development. Extension of time limit by Governor in Council (14) The Governor in Council may, on the recommendation of the federal Minister, further extend the time limit extended under subsection (13) any number of times. Time limit — further consideration (15) If a recommendation is referred back to the Review Board for further consideration under paragraph (10)(b), the time taken for that referral and consideration is included in the calculation of the time limit set out in subsection (12) or of its extension. Excluded period (16) If the federal Minister or the Review Board requires the person or body to which the development certificate in question was issued to provide information, or collect information or undertake a study with respect to the development, then the period that is taken by that person or body, in the federal Minister’s or the Review Board’s opinion, as the case may be, to comply with the requirement is not included in the calculation of the time limit under subsection (12) or of its extension. Amended development certificate (17) Within 30 days after the day on which the Review Board receives the decision under subsection (10), it shall issue an amended development certificate that sets out the conditions contained in that decision. C. 2 Application (18) Subsections 131.3(2), (6) and (7) or subsections 137.4(2), (6) and (7) apply, as the case may be, to an amended development certificate. Duty — regulatory authorities 142.22 Each regulatory authority shall, to the extent of its authority to do so, incorporate the conditions referred to in subsection 142.21(17) into any licence, permit or other authorization that it issues, amends or renews. Northwest Territo DEVELOPMENTS NOT CARRIED OUT Development certificate not valid 142.23 (1) A development certificate issued under section 131.3 or 137.4 ceases to be valid five years after the day on which it is issued, if the proposed development for which that certificate is issued is not commenced within those five years. Amended development certificate (2) An amended development certificate issued under subsection 142.21(17) expires five years after the day on which the development certificate in relation to that development is issued under section 131.3 or 137.4, as the case may be, if the proposed development for which the certificate is issued is not commenced within those five years. Prohibition (3) It is prohibited to carry out a proposed development, in whole or in part, if the development certificate or amended development certificate issued in relation to it has ceased to be valid. New environmental assessment (4) If a development certificate or amended development certificate has ceased to be valid, the person or body that proposes to carry out the development may make a request to the Review Board that it conduct a new environmental assessment of the proposed development and, in that case, the proposal is deemed to be referred to the Review Board under section 125. Consideration of previous assessment activities (5) In conducting the new environmental assessment, the Review Board shall consider, and may rely on, any assessment activities previously carried out under this Part in respect of the proposed development. 2013-2014 Transfert de responsabilités a ADMINISTRATION AND ENFORCEMENT Designation Designation 142.24 The federal Minister may designate qualified persons, or classes of qualified persons, as inspectors to exercise powers relating to verifying compliance or preventing non-compliance with this Part or orders made under section 142.29. Powers Authority to enter 142.25 (1) An inspector may, for the purpose of verifying compliance or preventing noncompliance with this Part or orders made under section 142.29, enter a place in which they have reasonable grounds to believe that a development is being carried out or a document or any thing relating to a development is located. Powers on entry (2) The inspector may, for the purposes referred to in subsection (1), (a) examine anything in the place; (b) use any means of communication in the place or cause it to be used; (c) use any computer system in the place or cause it to be used to examine data contained in or available to that system; (d) prepare a document or cause one to be prepared based on the data; (e) use any copying equipment in the place or cause it to be used; (f) remove anything from the place for examination or copying; (g) take photographs and make recordings or sketches; (h) order the owner or person in charge of the place or any person at the place to establish their identity to the inspector’s satisfaction or to stop or start an activity; C. 2 Northwest Territo (i) order the owner or person having possession, care or control of anything in the place to not move it or to restrict its movement for as long as, in the inspector’s opinion, is necessary; (j) direct any person to put any machinery, vehicle or equipment in the place into operation or to cease operating it; and (k) prohibit or limit access to all or part of the place. Certificate (3) The federal Minister shall provide every inspector with a certificate of designation. On entering any place, the inspector shall, if so requested, produce the certificate to the occupant or person in charge of the place. Duty to assist (4) The owner or person in charge of the place and every person in it shall give all assistance that is reasonably required to enable the inspector to verify compliance or prevent non-compliance with this Part or orders made under section 142.29 and shall provide any documents, data or information that are reasonably required for that purpose. Notice (5) If an inspector considers it reasonable to do so, an inspector shall give the Gwich’in or Sahtu First Nation prior notice of entry by the inspector on its first nation lands. Notice to Tlicho Government (6) An inspector shall, if it is reasonable to do so, give the Tlicho Government prior notice of entry by the inspector on Tlicho lands. Warrant for dwelling-house 142.26 (1) If the place referred to in subsection 142.25(1) is a dwelling-house, the inspector may only enter it with the occupant’s consent or under the authority of a warrant issued under subsection (2). Authority to issue warrant (2) On ex parte application, a justice of the peace may issue a warrant authorizing the inspector who is named in it to enter a dwelling-house, subject to any conditions specified in the warrant, if the justice of the peace is satisfied by information on oath that 2013-2014 Transfert de responsabilités a (a) the dwelling-house is a place referred to in subsection 142.25(1); (b) entry to the dwelling-house is necessary for the purpose of verifying compliance or preventing non-compliance with this Part or orders made under section 142.29; and (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused or that consent to entry cannot be obtained from the occupant. Entering private property 142.27 (1) For the purpose of gaining entry to a place referred to in subsection 142.25(1), an inspector may enter and pass through private property. For greater certainty, no person has a right to object to that use of the property and no warrant is required for the entry, unless the property is a dwelling-house. Person accompanying inspector (2) A person may, at the inspector’s request, accompany the inspector to assist them in gaining entry to the place referred to in subsection 142.25(1) and is not liable for doing so. Use of force 142.28 In executing a warrant to enter a dwelling-house, an inspector shall not use force unless the use of force has been specifically authorized in the warrant and the inspector is accompanied by a peace officer. Orders Measures required 142.29 (1) If an inspector has reasonable grounds to believe that there is a contravention of this Part, they may, among other things, order a person to (a) stop doing something that is in contravention of this Part or cause it to be stopped; or (b) take any measure that is necessary in order for the person to comply with this Part or to mitigate the effects of the contravention. Notice (2) The order shall be provided in the form of a written notice and shall include (a) a statement of the reasons for the order; and C. 2 Northwest Territo (b) the time and manner in which the order is to be carried out. Measures taken by inspector 142.3 (1) If a person does not comply with an order made under section 142.29 within the time specified, the inspector may, on their own initiative, take the measures specified in the order. Recovery of Her Majesty’s costs (2) Any portion of the reasonable costs incurred by Her Majesty in right of Canada in the taking of measures under subsection (1) constitutes a debt due to Her Majesty recoverable from the person in a court of competent jurisdiction. Coordination Activities — inspectors 142.31 An inspector shall coordinate their activities with those of any inspector designated under Part 3 and any person designated for the purposes of verifying compliance or preventing non-compliance with any other Act of Parliament or territorial law so as to ensure efficiency and avoid duplication. 225. Subsection 142.25(5) of the Act is replaced by the following: Notice (5) An inspector shall, if it is reasonable to do so, give the Gwich’in or Sahtu First Nation prior notice of entry by the inspector on its first nation lands. 226. (1) Paragraph 143(1)(d) of the Act is replaced by the following: (d) prescribing the form of the register to be maintained by the Review Board under section 142.1 and the information to be entered in it, and respecting the fees, if any, to be paid to examine the register or to obtain copies from it; (2) Subsection 143(1) of the Act is amended by striking out “and” at the end of paragraph (f) and by adding the following after paragraph (g): (h) respecting any consultation with a first nation, the Tlicho First Nation, the Tlicho Government or an aboriginal people who use an area outside the Mackenzie Valley that may occur under this Part, including the 2013-2014 Transfert de responsabilités a manner in which it is to be conducted, and providing for the delegation of certain procedural aspects of such consultation; and (i) respecting the recovery of amounts and costs for the purposes of section 142.01, including prescribing anything that is to be prescribed by that section and exempting any class of person or body that proposes to carry out the development from the application of that section. 2005, c. 1, s. 90(3) (3) Subsection 143(2) of the Act is replaced by the following: Consultation with Review Board (2) Regulations may only be made or amended under paragraph (1)(a), (d), (e), (f), (g), (h) or (i) or amended under paragraph (1)(b) or (c), following consultation by the federal Minister with the Review Board. Consultation — Mackenzie Valley Land and Water Board (2.1) In addition to the consultation referred to in subsection (2), the federal Minister shall consult the Mackenzie Valley Land and Water Board before making or amending any regulations under paragraph (1)(h) that relate to a preliminary screening by that Board. (4) Subsection 143(3) of the Act is replaced by the following: Exemptions (3) No development is to be exempted for a reason set out in paragraph 124(1)(b) if it is a designated project or belongs to a class of designated projects, within the meaning of the Canadian Environmental Assessment Act, 2012, by virtue of regulations made under paragraph 84(a) of that Act. (5) Section 143 of the Act is amended by adding the following after subsection (3): Externally produced documents (4) A regulation made under this Part may incorporate by reference documents that are produced by a person other than the federal Minister or a body. C. 2 Reproduced or translated material (5) A regulation made under this Part may incorporate by reference documents that the federal Minister reproduces or translates from documents produced by a body or person other than the federal Minister Northwest Territo (a) with any adaptations of form and reference that will facilitate their incorporation into the regulation; or (b) in a form that sets out only the parts of them that apply for the purposes of the regulation. Jointly produced documents (6) A regulation made under this Part may incorporate by reference documents that the federal Minister produces jointly with another government for the purpose of harmonizing the regulation with other laws. Internally produced standards (7) A regulation made under this Part may incorporate by reference technical or explanatory documents that the federal Minister produces, including (a) specifications, classifications, illustrations, graphs or other information of a technical nature; and (b) test methods, procedures, operational standards, safety standards or performance standards of a technical nature. Incorporation as amended from time to time (8) Documents may be incorporated by reference as amended from time to time. For greater certainty (9) Subsections (4) to (8) are for greater certainty and do not limit any authority to make regulations incorporating material by reference that exists apart from those subsections. Accessibility (10) The federal Minister shall ensure that any document that is incorporated by reference in the regulation is accessible. Defence (11) A person is not liable to be found guilty of an offence or subjected to an administrative sanction for any contravention in respect of which a document that is incorporated by reference in the regulation is relevant unless, at the time of the alleged contravention, the document was accessible as required by subsection (10) or it was otherwise accessible to the person. 2013-2014 Transfert de responsabilités a No registration or publication (12) For greater certainty, a document that is incorporated by reference in the regulation is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference. 2005, c. 1, s. 91 227. Subsection 144(1) of the Act is replaced by the following: Schedule 144. (1) The Governor in Council may, by regulations made following consultation by the federal Minister with the territorial Minister, the Review Board, the first nations and the Tlicho Government, amend the schedule by adding, or by deleting, the name of any agency, other than the Mackenzie Valley Land and Water Board, that exercises regulatory powers under territorial or federal laws and that is not subject to specific control or direction by a minister of the federal or territorial government or the Governor in Council. 228. The Act is amended by adding the following after section 144: PROHIBITIONS, OFFENCES AND PUNISHMENT Obstruction 144.01 It is prohibited to knowingly obstruct or hinder an inspector who is exercising their powers or performing their duties and functions under this Part. False statements or information 144.02 It is prohibited to knowingly make a false or misleading statement or knowingly provide false or misleading information in connection with any matter under this Part to any person who is exercising their powers or performing their duties and functions under this Part. Offence — certificates 144.03 (1) Every person or body that proposes to carry out a development and that contravenes section 117.1 and every person who contravenes subsection 142.23(3) or an order made under subsection 142.29(1) is guilty of an offence and is liable on summary conviction (a) for a first offence, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding one year, or to both; and C. 2 Northwest Territo (b) for a second or subsequent offence, to a fine not exceeding $500,000 or to imprisonment for a term not exceeding one year, or to both. Obstruction or false statements or information (2) Every person who contravenes section 144.01 or 144.02 is guilty of an offence and is liable on summary conviction to a fine not exceeding $250,000 or to imprisonment for a term not exceeding one year, or to both. Continuing offences (3) An offence under subsection (1) that is committed or continued on more than one day constitutes a separate offence for each day on which it is committed or continued. Due diligence defence (4) No one is to be convicted of an offence under subsection (1) if they establish that they exercised due diligence to prevent the commission of the offence. Limitation period or prescription 144.04 No proceedings in respect of an offence under this Part are to be instituted more than five years after the day on which the federal Minister becomes aware of the acts or omissions that constitute the alleged offence. Admissibility of evidence 144.05 (1) In proceedings for an offence under this Part, a certificate, report or other document of the federal Minister, the Review Board, a regulatory authority, a designated regulatory agency or an inspector that is purported to have been signed by that person, board or authority is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and, in the absence of evidence to the contrary, is proof of the matters asserted in it. Copies and extracts (2) In proceedings for an offence under this Part, a copy of or an extract from any document that is made by the federal Minister, the Review Board, a regulatory authority, a designated regulatory agency or an inspector that appears to have been certified under the signature of that person, board or authority as a true copy or extract is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and, in the absence of evidence to the contrary, has the same probative force as the original would have if it were proved in the ordinary way. 2013-2014 Transfert de responsabilités a Presumed date of issue (3) A document referred to in this section is, in the absence of evidence to the contrary, presumed to have been issued on the date that it bears. Notice (4) No document referred to in this section is to be received in evidence unless the party intending to produce it has provided reasonable notice of that intention to the party against whom it is intended to be produced together with a copy of the document. 229. The Act is amended by adding the following after section 144: PART 5.1 REGIONAL STUDIES Establishment of committee 144.1 (1) The federal Minister may establish a committee to conduct a study of the effects of existing or future physical activities carried out in a region of the Mackenzie Valley. Mandate and appointment of members (2) If the federal Minister establishes a committee, he or she shall establish its terms of reference and appoint as a member of the committee one or more persons. Advice — first nations 144.2 Before establishing the committee’s terms of reference, the federal Minister shall seek and consider the advice of the territorial government, any affected first nation and, if the study affects the Tlicho First Nation, the Tlicho Government. Participation in study 144.3 The federal Minister, if he or she considers it appropriate, may enter into an agreement or arrangement with any person or body with relevant knowledge or expertise with respect to their participation in the committee’s study. Joint establishment of committee 144.4 If the federal Minister is of the opinion that it is appropriate to conduct a study of the effects of existing or future physical activities carried out in a region of the Mackenzie Valley and in a region contiguous to it, the federal Minister may enter into an agreement or arrangement with an authority responsible for the examination of environmental effects in that region respecting the joint establishment of a committee to conduct the study and the manner in which the study is to be conducted. C. 2 Elements to consider 144.5 In conducting its study, the committee shall consider any traditional knowledge and scientific information that is made available to it. Information 144.6 Subject to any other federal or territorial law, a committee may obtain, from any board established or continued by this Act or from any department or agency of the federal or territorial government, any information in the possession of the board, department or agency that is required for it to conduct its study. Report to federal Minister 144.7 On completion of its study, the committee established under subsection 144.1(1) or under an agreement or arrangement entered into under section 144.4 shall provide a report to the federal Minister, who shall make it available to the public. Consideration of report 144.8 The Gwich’in Land Use Planning Board, the Sahtu Land Use Planning Board, the Mackenzie Valley Land and Water Board, the Mackenzie Valley Environmental Impact Review Board, its review panels, a review panel, or a joint panel established jointly by the Mackenzie Valley Environmental Impact Review Board and any other person or body, and any body conducting a preliminary screening of a proposal for a development under section 124 shall consider any report referred to in section 144.7. Conflict of interest 144.9 (1) A member of a committee shall not participate in a study if that participation would place the member in a material conflict of interest. Status or entitlements under agreement (2) A member of a committee is not placed in a material conflict of interest merely because of any status or entitlement conferred on the member under the Gwich’in Agreement, the Sahtu Agreement, the Tlicho Agreement or any other agreement between a first nation and Her Majesty in right of Canada for the settlement of a land claim. Northwest Territo 230. Section 149 of the Act is replaced by the following: Information 149. Subject to any other federal or territorial law, a responsible authority or a person or body that performs an environmental audit may 2013-2014 Transfert de responsabilités a obtain, from any board established by or continued under this Act or from any department or agency of the federal or territorial government, any information in the possession of the board, department or agency that is required for the performance of the functions of the responsible authority or person under this Part. 231. The Act is amended by adding the following after section 150: PART 6.1 ADMINISTRATIVE MONETARY PENALTIES INTERPRETATION Definitions “Board” « Office » 150.01 The following definitions apply in this Part. “Board” has the same meaning as in section 51. “inspector” « inspecteur » “inspector” means a person designated as an inspector under section 84 or 142.24. “penalty” « pénalité » “penalty” means an administrative monetary penalty imposed under this Part for a violation. “review body” « réviseur » “review body” means (a) in respect of a violation relating to Part 3, the Board; and (b) in respect of a violation relating to Part 5, the federal Minister. FEDERAL MINISTER’S POWERS Regulations 150.02 (1) The federal Minister may, with the approval of the Governor in Council, make regulations for the purposes of sections 150.03 to 150.23, including regulations (a) designating as a violation that may be proceeded with in accordance with this Act (i) the contravention of any specified provision of this Act or of any of its regulations, (ii) the contravention of any order, direction or decision — or of any order, direction or decision of any specified class — made or given under this Act, or C. 2 Northwest Territo (iii) the failure to comply with a term or condition of any licence, permit or other authorization or development certificate issued under this Act or a term or condition of a specified class of licences, permits or other authorizations; (b) respecting the determination of or the method of determining the amount payable as the penalty, which may be different for individuals and other persons, for each violation; (c) establishing the form and content of notices of violations; (d) respecting the service of documents required or authorized under this Act, including the manner and proof of service and the circumstances under which documents are considered to be served; (e) respecting reviews by the review body in respect of a notice of violation; and (f) respecting the publication of the nature of a violation, the name of the person who committed it and the amount of the penalty. Maximum amount of penalty (2) The amount that may be determined under any regulations made under paragraph (1)(b) as the penalty for each violation shall not be more than $25,000, in the case of an individual, and $100,000 in the case of any other person. VIOLATIONS Who may issue notices 150.03 Inspectors are authorized to issue notices of violation. Commission of violation 150.04 (1) Every person who contravenes or fails to comply with a provision, order, direction, decision, term or condition designated under paragraph 150.02(1)(a) commits a violation and is liable to a penalty in the amount that is determined in accordance with the regulations. Purpose of penalty (2) The purpose of the penalty is to promote compliance with this Act and not to punish. 2013-2014 Transfert de responsabilités a Liability of directors, officers, etc. 150.05 If a corporation commits a violation, any director, officer or agent or mandatary of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the violation is a party to the violation and is liable to a penalty in the amount that is determined in accordance with the regulations, whether or not the corporation has been proceeded against in accordance with this Act. Proof of violation 150.06 In any proceedings under this Act against a person in relation to a violation, it is sufficient proof of the violation to establish that it was committed by an employee or agent or mandatary of the person, whether or not the employee or the agent or mandatary is identified or proceeded against in accordance with this Act. Issuance and service of notice of violation 150.07 (1) If an inspector has reasonable grounds to believe that a person has committed a violation, the inspector may issue a notice of violation and cause it to be served on the person. Contents (2) The notice of violation shall (a) name the person that is believed to have committed the violation; (b) set out the relevant facts surrounding the violation; (c) set out the amount of the penalty; (d) inform the person of their right to request a review with respect to the violation or the amount of the penalty, and of the period within which that right shall be exercised; (e) inform the person of the time and manner of paying the penalty; and (f) inform the person that, if they do not pay the penalty or exercise their right referred to in paragraph (d), they are considered to have committed the violation and are liable to the penalty. Copy of notice of violation (3) The inspector shall, without delay after issuing the notice of violation, provide a copy to the Board and the federal Minister. C. 2 Northwest Territo RULES ABOUT VIOLATIONS Certain defences not available 150.08 (1) A person named in a notice of violation does not have a defence by reason that the person (a) exercised due diligence to prevent the commission of the violation; or (b) reasonably and honestly believed in the existence of facts that, if true, would exonerate the person. Common law principles (2) Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence under this Act applies in respect of a violation to the extent that it is not inconsistent with this Act. Continuing violation 150.09 A violation that is committed or continued on more than one day constitutes a separate violation for each day on which it is committed or continued. Violation or offence 150.1 (1) Proceeding with any act or omission as a violation under this Act precludes proceeding with it as an offence under this Act, and proceeding with it as an offence under this Act precludes proceeding with it as a violation under this Act. Violations not offences (2) For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply in respect of a violation. Limitation period 150.11 No notice of violation is to be issued more than two years after the day on which the federal Minister becomes aware of the acts or omissions that constitute the alleged violation. REVIEWS Right to request review 150.12 A person who is served with a notice of violation may, within 30 days after the notice is served or within any longer period prescribed by the regulations, make a request to the review body for a review of the amount of the penalty or the facts of the violation, or both. 2013-2014 Transfert de responsabilités a Correction or cancellation of notice of violation 150.13 At any time before a request for a review in respect of a notice of violation is received by the review body, an inspector may cancel the notice of violation or correct an error in it. Review 150.14 On receipt of a request for a review in respect of a notice of violation, the review body shall conduct the review. Witnesses 150.15 (1) When conducting a review, the Board may summon any person to appear as a witness and may order the witness to give evidence orally or in writing and produce any documents and things that the Board considers necessary for the purpose of the review. Enforcement of summonses and orders (2) Any summons issued or order made under subsection (1) may be made a summons or an order of the Federal Court or of the superior court of a province and is enforceable in the same manner as a summons or an order of that court. Procedure (3) To make a summons issued or an order made under subsection (1) a summons or an order of the Federal Court or of the superior court of a province, the usual practice and procedure of the court in such matters may be followed or a certified copy of the summons or order may be filed with the court’s registrar and the summons or order then becomes a summons or an order of that court. Fees for witnesses (4) A witness who is served with a summons is entitled to receive the fees and allowances to which persons who are summoned to appear as witnesses before the Federal Court are entitled. Object of review 150.16 (1) The review body shall determine, as the case may be, whether the amount of the penalty for the violation was determined in accordance with the regulations or whether the person committed the violation, or both. Determination (2) The review body shall render a determination in writing and cause the person who requested the review to be served with a copy of the determination, with reasons. A copy of the determination, with reasons, shall also be provided without delay to the federal Minister in the case of a violation relating to Part 3 or to the Board in the case of a violation relating to Part 5. C. 2 Correction of penalty (3) If the review body determines that the amount of the penalty for the violation was not determined in accordance with the regulations, the review body shall correct it. Responsibility (4) If the review body determines that the person who requested the review committed the violation, the person who requested the review is liable to the penalty as set out in the determination. Determination final (5) A determination made under this section is final and binding and, except for judicial review under the Federal Courts Act, is not subject to appeal or to review by any court. Burden of proof 150.17 If the facts of a violation are reviewed, the inspector who issued the notice of violation shall establish, on a balance of probabilities, that the person named in it committed the violation identified in it. Northwest Territo RESPONSIBILITY Payment 150.18 If a person pays the penalty set out in a notice of violation, the person is considered to have committed the violation and proceedings in respect of it are ended. Failure to act 150.19 A person that neither pays the penalty within the period set out in the notice of violation — nor requests a review within the period referred to in section 150.12 — is considered to have committed the violation and is liable to the penalty. RECOVERY OF PENALTIES Debt to Her Majesty 150.2 (1) A penalty constitutes a debt due to Her Majesty in right of Canada and may be recovered in any court of competent jurisdiction. Limitation period or prescription (2) No proceedings to recover the debt are to be instituted more than five years after the day on which the debt becomes payable. Certificate 150.21 (1) The federal Minister may issue a certificate of non-payment certifying the unpaid amount of any debt referred to in subsection 150.2(1). 2013-2014 Registration in Federal Court Transfert de responsabilités a (2) Registration in other court of competent jurisdiction of a certificate of non-payment has the same effect as a judgment of that court for a debt of the amount specified in the certificate and all related registration costs. GENERAL Authenticity of documents 150.22 In the absence of evidence to the contrary, a document that appears to be a notice issued under subsection 150.07(1) is presumed to be authentic and is proof of its contents in any proceeding in respect of a violation. Publication 150.23 The Board may, subject to any regulations, make public the nature of a violation, the name of the person who committed it and the amount of the penalty. 232. Section 151 of the Act is repealed. 233. Sections 152 and 153 of the Act are replaced by the following: Existing rights and interests 152. Rights to the use of land under any lease, easement or other interest in land that was granted under the Territorial Lands Act or the regulations made under that Act, or under any territorial law, and that exist on December 22, 1998, with respect to a settlement area, or on March 31, 2000, with respect to any other portion of the Mackenzie Valley, continue in effect, subject to the terms and conditions of exercising those rights. Existing licences continued 153. Licences issued under the Northwest Territories Waters Act respecting a use of waters or deposit of waste in a settlement area that exist on December 22, 1998 — and, respecting a use of waters or deposit of waste in another portion of the Mackenzie Valley, that exist on March 31, 2000 — continue in effect and are deemed to be licences within the meaning of Part 3. 234. Sections 154 to 156 of the Act are repealed. 235. Subsection 157(2) of the Act is repealed. 236. Sections 158 and 159 of the Act are repealed. C. 2 Northwest Territo 237. The schedule to the Act is amended by adding the following in alphabetical order: Canadian Nuclear Safety Commission Commission canadienne de sûreté nucléaire CONSEQUENTIAL AMENDMENTS R.S., c. A-1 Access to Information Act 1998, c. 25, s. 160(1) 238. Schedule I to the Access to Information Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Gwich’in Land and Water Board Office gwich’in des terres et des eaux Sahtu Land and Water Board Office des terres et des eaux du Sahtu R.S., c. P-21 Privacy Act 1998, c. 25, s. 167(1) 239. The schedule to the Privacy Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Gwich’in Land and Water Board Office gwich’in des terres et des eaux Sahtu Land and Water Board Office des terres et des eaux du Sahtu 2005, c. 1 Tlicho Land Claims and Self-Government Act 240. Section 95 of the Tlicho Land Claims and Self-Government Act is repealed. TRANSITIONAL PROVISIONS Definitions 241. The following definitions apply in this section and in sections 242 to 252. “other Act” « autre loi » “other Act” means the Mackenzie Valley Resource Management Act. “regional panels” « formations régionales » “regional panels” means the Gwich’in Land and Water Board, the Sahtu Land and Water Board and the Wekeezhii Land and Water Board that are continued as regional panels of the Mackenzie Valley Land and Water Board by subsections 99(2) and (2.1) of the 2013-2014 Transfert de responsabilités a other Act, as those subsections read immediately before the day on which section 193 comes into force. Licences, permits and authorizations continued 242. (1) All licences, permits and other authorizations that are issued under Parts 3 and 4 of the other Act as those Parts read immediately before the day on which section 136 comes into force, are continued as licences, permits and other authorizations under Part 3 of the other Act, as that Part reads on that day, including any terms and conditions attached to them. For greater certainty (2) For greater certainty, the Mackenzie Valley Land and Water Board may exercise all its powers and perform all its duties and functions under Part 3 of the other Act, as that Part reads on the day on which section 136 comes into force, with respect to the licences, permits or other authorizations that are continued by subsection (1). For greater certainty — regional panels 243. For greater certainty, the Mackenzie Valley Land and Water Board is, on the day on which section 136 comes into force, seized of any application that a regional panel had been seized of immediately before that day. For greater certainty — employees 244. (1) For greater certainty, persons that were said to be employed, and agents, advisers and experts that were said to be engaged, by the regional panels before the day on which section 136 comes into force are, on the day on which that section comes into force, employed and engaged by the Mackenzie Valley Land and Water Board. For greater certainty — rights and property (2) For greater certainty, all rights and property that were said to be held by or in the name of the regional panels before the day on which section 136 comes into force are, on the day on which that section comes into force, the rights and property of the Mackenzie Valley Land and Water Board. Members ceasing to hold office 245. The members of the Mackenzie Valley Land and Water Board, including members of the regional panels, who held office immediately before the day on which section 136 comes into force cease to hold office on C. 2 Northwest Territo that day, but are eligible to be appointed to the Board in accordance with section 11 or 12, as the case may be, and subsection 54(2) of the other Act, as those provisions read on that day. Deemed members 246. (1) Despite section 245, a member of the Mackenzie Valley Land and Water Board, including a member of a regional panel, who is not re-appointed as of the day on which section 136 comes into force is deemed to continue as a member of the Board until a final decision is made in respect of an application, or until the applicant withdraws an application, that is pending before the Board or the regional panel if, before the day on which section 136 comes into force, that member had been designated to dispose of that application and (a) that member has considered all the evidence produced in relation to it; or (b) a notice of hearing has been published in relation to it. Limitation of powers, functions and duties (2) A deemed member may exercise only the powers, and perform only the functions and duties, of a member that are necessary to dispose of the application in relation to which they are designated. Designation (3) The members and deemed members of the Mackenzie Valley Land and Water Board who, immediately before the day on which section 136 comes into force, are designated to dispose of an application that is pending are deemed, as of that day, to be designated under section 56 of the other Act, as that section reads on that day, to dispose of that application. Designation 247. Any person who, immediately before the day on which section 177 comes into force, is designated as an inspector or analyst under subsection 35(1) of the Northwest Territories Waters Act, is deemed, as of that day, to be designated as an inspector or analyst under section 84(1) or (2), respectively, of the other Act, as that subsection reads on that day. 2013-2014 Transfert de responsabilités a Remedial measures 248. Any direction that was given by an inspector under subsection 37(1) of the Northwest Territories Waters Act immediately before the day on which section 177 comes into force, and that is in respect of lands in the Mackenzie Valley that are in a federal area as defined in section 51 of the other Act as that section reads on that day, is deemed on that day to be an order made under subsection 86.1(1) of the other Act, as that subsection reads on that day. Reservation of lands from disposition 249. (1) Any order that was made by the Governor in Council under subsection 34(1) of the Northwest Territories Waters Act, before the day on which section 185 comes into force, and that is in respect of interests in lands in the Mackenzie Valley that are in a federal area as defined in section 51 of the other Act as it reads on that day, is deemed, on that day, to be an order made under subsection 91.1(1) of the other Act, as enacted by that section 185. Reservation of water rights (2) Any order that was made by the Governor in Council under subsection 34(2) of the Northwest Territories Waters Act, before the day on which section 185 comes into force, and that was in respect of lands in the Mackenzie Valley that are in a federal area, as defined in section 51 of the other Act as it reads on that day, is deemed, on that day, to be an order made under subsection 91.1(2) of the other Act, as enacted by that section 185. Time limits 250. Any time limit that is applicable — on the day on which section 206 comes into force — to the exercise of a power or the performance of a duty or function, under Part 5 of the other Act, as it reads on that day, in relation to a proposal for a development, as defined in section 111 of the other Act, that was being undertaken immediately before the day on which that section 206 comes into force, is counted from that day. Ongoing proposals for development 251. Part 5 of the other Act, as it read immediately before the day on which section 211 comes into force, continues to apply to a proposal for development, as defined in C. 2 Northwest Territo section 111 of the other Act, that, immediately before that day, was being considered by any of the following: (a) a designated regulatory agency, as defined in that section 111, for the purposes of sections 131 and 137 of the other Act, as those sections 131 and 137 read immediately before that day; (b) the Tlicho Government, as defined in section 2 of the other Act, for the purposes of sections 131.1 and 137.1 of the other Act, as those sections 131.1 and 137.1 read immediately before that day; (c) the federal Minister and the responsible minister, as defined in that section 111; (d) the Mackenzie Valley Environmental Impact Review Board or one of its panels; or (e) a joint panel established under subsection 140(2), paragraph 141(2)(b) or (3)(a) of the other Act or a review panel referred to in subsection 41(2) of the Canadian Environmental Assessment Act, 2012. Northwest Territories Waters Regulations 252. The provisions of the Northwest Territories Waters Regulations, that are made under the Northwest Territories Waters Act, chapter 39 of the Statutes of Canada, 1992, that are in force immediately before the day on which section 182 comes into force, are deemed, as of that day, to have been made under the other Act and shall remain in force, to the extent that they are not inconsistent with the other Act, as it reads on that day, until they are repealed or replaced. COMING INTO FORCE Order in council 253. (1) Sections 113, 116, 125 and 126, subsection 128(3), section 130, subsections 132(2) and (4) and 135(1), sections 139 and 140, subsections 141(1) and 142(2), sections 145 and 163, subsections 173(2), 174(1) and 175(3), sections 177, 182 and 185, subsection 187(2), sections 188 and 189, subsection 190(2), sections 192 and 194 to 198 and subsection 213(1) come into force on a day to be fixed by order of the Governor in Council. 2013-2014 Transfert de responsabilités a Order in council (2) Section 112, subsection 115(2), sections 118 to 122 and 127, subsections 128(2) and (4) and 132(1) and (3), sections 133 and 134, subsection 135(2), sections 136 and 137, subsection 142(1), sections 143, 144, 146 to 162 and 164 to 172, subsections 174(2) and 175(2), sections 176, 179 to 181, 183, 184, 186, 191, 193 and 200, subsections 204(2), 224(1) and 226(2), (3) and (5), sections 227, 229, 230 and 238 to 240 come into force on a day to be fixed by order of the Governor in Council that is made not earlier than one day after the day on which an order is made under subsection (1). Order in council (3) Section 117, subsections 141(2) and 199(2), section 203, subsection 204(1), sections 205 and 207, subsections 208(5) and 209(2), sections 210 and 211, subsections 214(1) and (4) and 215(2), sections 216 and 218, subsections 219(3), 222(4), 223(6) and 224(3) and sections 228 and 231 come into force on a day to be fixed by order of the Governor in Council that is made not earlier than one day after the day on which an order is made under subsection (2). Order in council (4) Sections 178 and 225 come into force on a day to be fixed by order of the Governor in Council that is made not earlier than one day after the day on which an order is made under subsection (3). Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 41 An Act to establish Pope John Paul II Day ASSENTED TO 16th DECEMBER, 2014 BILL C-266 SUMMARY This enactment designates the second day of April in each and every year as “Pope John Paul II Day”. 62-63 ELIZABETH II —————— CHAPTER 41 An Act to establish Pope John Paul II Day [Assented to 16th December, 2014] Preamble Whereas Pope John Paul II served as the pontiff of the Roman Catholic Church from October 16, 1978, until his death on April 2, 2005; Whereas Pope John Paul II is widely recognized as a leading figure in the history of the Roman Catholic Church and the world and played an influential and vital role in promoting international understanding and peace; Whereas Pope John Paul II loved young persons and was instrumental in establishing World Youth Day in 1985 as a way to inspire youth and encourage them in living out the teachings of Christ; Whereas Pope John Paul II visited Canada in his capacity as Pope for the first time in 1984 and later in 1987 and 2002; And whereas Pope John Paul II visited many countries around the world and helped to end communism in Eastern Europe; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Pope John Paul II Day Act. C. 41 Pope John P POPE JOHN PAUL II DAY Pope John Paul II Day 2. Throughout Canada, in each and every year, the second day of April is to be known as “Pope John Paul II Day”. Not a legal holiday 3. For greater certainty, Pope John Paul II Day is not a legal holiday or a non-juridical day. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 40 An Act to amend the Canada Labour Code, the Parliamentary Employment and Staff Relations Act and the Public Service Labour Relations Act (certification and revocation — bargaining agent) ASSENTED TO 16th DECEMBER, 2014 BILL C-525 SUMMARY This enactment amends the Canada Labour Code, the Parliamentary Employment and Staff Relations Act and the Public Service Labour Relations Act to provide that the certification and decertification of a bargaining agent under these Acts must be achieved by a secret ballot vote-based majority. 62-63 ELIZABETH II —————— CHAPTER 40 An Act to amend the Canada Labour Code, the Parliamentary Employment and Staff Relations Act and the Public Service Labour Relations Act (certification and revocation — bargaining agent) [Assented to 16th December, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Employees’ Voting Rights Act. R.S., c. L-2 CANADA LABOUR CODE 2. Section 28 of the Canada Labour Code is replaced by the following: Duty to certify trade union 28. (1) If the Board is satisfied on the basis of the results of a secret ballot representation vote that a majority of the employees in a unit who have cast a ballot have voted to have a trade union represent them as their bargaining agent, the Board shall, subject to this Part, certify the trade union as the bargaining agent for the unit. Representation vote (2) The Board shall order that a secret ballot representation vote be taken among the employees in a unit if the Board (a) has received from a trade union an application for certification as the bargaining agent for the unit; (b) has determined that the unit constitutes a unit appropriate for collective bargaining; and C. 40 Canada Labour Code, Parliamentary Em Service Labour Relations (certification (c) is satisfied on the basis of evidence of membership in the trade union that, as of the date of the filing of the application, at least 40% of the employees in the unit wish to have the trade union represent them as their bargaining agent. 3. (1) Subsection 29(1) of the Act is repealed. (2) Subsection 29(2) of the Act is repealed. 4. (1) Subsection 38(1) of the Act is replaced by the following: Application for revocation of certification 38. (1) If a trade union has been certified as the bargaining agent for a bargaining unit, any employee who claims to represent at least 40% of the employees in the bargaining unit may, subject to subsection (5), apply to the Board for an order revoking the certification of that trade union. (2) Subsection 38(3) of the Act is replaced by the following: Application for order that bargaining agent not entitled to represent bargaining unit (3) If a collective agreement applicable to a bargaining unit is in force but the bargaining agent that is a party to the collective agreement has not been certified by the Board, any employee who claims to represent at least 40% of the employees in the bargaining unit may, subject to subsection (5), apply to the Board for an order declaring that the bargaining agent is not entitled to represent the employees in the bargaining unit. 5. Subsections 39(1) and (2) of the Act are replaced by the following: Order revoking certification or declaring bargaining agent not entitled to represent bargaining unit 39. If the Board has received an application for an order made under subsection 38(1) or (3) in respect of a bargaining agent for a bargaining unit, the Board shall grant the order if (a) it is satisfied on the basis of written evidence that, as of the date of the filing of the application, at least 40% of the employees in the bargaining unit no longer wish to have the bargaining agent represent them, and 2013-2014 Code canadien du travail, Relations de tra dans la fonction publique (accréditatio (b) it is satisfied on the basis of the results of a secret ballot representation vote that a majority of the employees in the bargaining unit who have cast a ballot no longer wish to be represented by the bargaining agent. R.S., c.33 (2nd Supp.) PARLIAMENTARY EMPLOYMENT AND STAFF RELATIONS ACT 6. Section 25 of the Parliamentary Employment and Staff Relations Act is replaced by the following: Duty to certify employee organization 25. (1) If the Board is satisfied on the basis of the results of a secret ballot representation vote that a majority of the employees in a proposed bargaining unit who have cast a ballot have voted to have an employee organization represent them as their bargaining agent, the Board shall, subject to this Part, certify the employee organization as bargaining agent for the employees in the unit. Representation vote (2) The Board shall direct that a secret ballot representation vote be taken among a group of employees if the Board (a) has received from an employee organization an application for certification as bargaining agent for a bargaining unit in accordance with this Part; (b) has determined, in accordance with section 23, that the group of employees constitutes a unit appropriate for collective bargaining; (c) is satisfied on the basis of evidence of membership in the employee organization that, as of the date of the filing of the application, at least 40% of the employees in the unit wish to have the employee organization represent them as their bargaining agent; and (d) is satisfied that the persons representing the employee organization in the making of the application have been duly authorized to make the application. 7. (1) The portion of subsection 26(1) of the Act before paragraph (a) is replaced by the following: Canada Labour Code, Parliamentary Em Service Labour Relations (certification C. 40 Powers of Board in relation to certification 26. (1) For the purpose of enabling the Board to discharge any obligation imposed by section 25 to satisfy itself as to the matters described in subsection 25(1) and paragraphs 25(2)(c) and (d), the Board may (2) Subsection 26(2) of the Act is repealed. (3) The portion of subsection 26(3) of the Act before paragraph (a) is replaced by the following: Arrangements to be made for representation vote (3) If the Board directs that a representation vote be taken, the Board shall 8. (1) Subsection 29(1) of the Act is replaced by the following: Application for declaration that employee organization no longer represents employees 29. (1) If a collective agreement or an arbitral award is in force in respect of a bargaining unit, any person claiming to represent at least 40% of the employees in the bargaining unit may, in accordance with subsection (2), apply to the Board for a declaration that the employee organization certified as bargaining agent for that bargaining unit no longer represents a majority of the employees therein. (2) Subsections 29(3) to (5) of the Act are replaced by the following: Where no collective agreement or award in force (3) If no collective agreement or arbitral award is in force in respect of a bargaining unit, any person claiming to represent at least 40% of the employees in the bargaining unit may, at any time after the expiration of twelve months from the date of certification of the bargaining agent for that bargaining unit, apply to the Board for a declaration that the employee organization certified as bargaining agent for that bargaining unit no longer represents a majority of the employees therein. Taking of representation vote (4) On an application under subsection (1) or (3), if the Board is satisfied on the basis of written evidence that, as of the date of the filing of an application for a declaration made under subsection (1) or (3), as the case may be, at least 40% of the employees in the bargaining unit no longer wish to have the employee organization represent them, the Board shall order that a 2013-2014 Code canadien du travail, Relations de tra dans la fonction publique (accréditatio secret ballot representation vote be taken. The provisions of subsection 26(3) apply in relation to the taking of the vote. Revocation of certification of employee organization (5) On an application under subsection (1) or (3), if after conducting the secret ballot representation vote referred to in subsection (4), the Board is satisfied that a majority of the employees in the bargaining unit who have cast a ballot no longer wish to be represented by the employee organization, it must revoke the certification of the employee organization as the bargaining agent. 2003, c. 22, s. 2 PUBLIC SERVICE LABOUR RELATIONS ACT 9. Subsection 64(1) of the Public Service Labour Relations Act is replaced by the following: Duty to certify employee organization 64. (1) If the Board is satisfied on the basis of the results of a secret ballot representation vote that a majority of the employees in a proposed bargaining unit who have cast a ballot have voted to have the applicant employee organization represent them as their bargaining agent, the Board must, subject to this Part, certify the employee organization as the bargaining agent for the unit. Representation vote (1.1) After having determined a unit appropriate for collective bargaining, the Board must order that a secret ballot representation vote be taken among the employees in the unit if it is satisfied (a) on the basis of evidence of membership in the employee organization that, as of the date of the filing of the application, at least 40% of the employees in the unit wish to have the employee organization represent them as their bargaining agent; (b) that the persons representing the employee organization in the making of the application have been duly authorized to make the application; and C. 40 Canada Labour Code, Parliamentary Em Service Labour Relations (certification (c) if the applicant is a council of employee organizations, that each of the employee organizations forming the council has vested appropriate authority in the council to enable it to discharge the duties and responsibilities of a bargaining agent. 10. Subsection 65(1) of the Act is repealed. 11. Subsection 94(1) of the Act is replaced by the following: When employee organization no longer represents employees 94. (1) Any person claiming to represent at least 40% of the employees in the bargaining unit bound by a collective agreement or an arbitral award may apply to the Board for a declaration that the employee organization that is certified as the bargaining agent for the bargaining unit no longer represents a majority of the employees in the bargaining unit. 12. Sections 95 and 96 of the Act are replaced by the following: Taking of representation vote 95. If the Board is satisfied on the basis of written evidence that, as of the date of the filing of an application for a declaration made under subsection 94(1), at least 40% of the employees in the bargaining unit no longer wish to have the employee organization represent them, the Board shall order that a representation vote be taken. The provisions of subsection 65(2) apply in relation to the taking of the vote. Revocation of certification 96. If, after conducting the representation vote referred to in section 95, the Board is satisfied that a majority of the employees in the bargaining unit who have cast a ballot no longer wish to be represented by the employee organization, it must revoke the certification of the employee organization as the bargaining agent. COMING INTO FORCE Six months after royal assent 13. This Act comes into force six months after the day on which it receives royal assent. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 8 An Act to amend the Canada Grain Act and the Canada Transportation Act and to provide for other measures ASSENTED TO 29th MAY, 2014 BILL C-30 SUMMARY This enactment amends the Canada Grain Act to permit the regulation of contracts relating to grain and the arbitration of disputes respecting the provisions of those contracts. It also amends the Canada Transportation Act with respect to railway transportation in order to, among other things, (a) require the Canadian National Railway Company and the Canadian Pacific Railway Company to move the minimum amount of grain specified in the Canada Transportation Act or by order of the Governor in Council; and (b) facilitate the movement of grain by rail. 62-63 ELIZABETH II —————— CHAPTER 8 An Act to amend the Canada Grain Act and the Canada Transportation Act and to provide for other measures [Assented to 29th May, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title R.S., c. G-10 1. This Act may be cited as the Fair Rail for Grain Farmers Act. CANADA GRAIN ACT 2. The Canada Grain Act is amended by adding the following after section 92: Arbitration — certain contracts 92.1 (1) On the written request of one of the parties to a contract that includes provisions that are required by a regulation made under paragraph 116(1)(s.2), the Commission, a commissioner or a third party appointed by the Commission has capacity to act as an arbitrator in any dispute respecting those provisions. Remuneration (2) The Commission may fix the remuneration to be paid to it or, if a third party is acting as arbitrator, to the third party for the arbitration. Determination of costs (3) The Commission shall determine the costs related to the arbitration. Allocation of remuneration and costs (4) The arbitrator shall decide how to allocate between the parties the payment of the remuneration and the costs to the Commission or the third party, as the case may be. Decision binding (5) The arbitrator’s decisions are binding on the parties. C. 8 Third-party arbitrator (6) If the arbitrator is a third party, the arbitrator’s decisions are deemed to be the Commission’s decisions. Order to comply (7) The Commission may, by order, require a licensee to comply with a decision made under this section. 1998, c. 22, par. 25(j)(F) 3. Subsections 93(2) and (3) of the Act are replaced by the following: Suspension of licence (1.1) If the Commission has reasonable grounds to believe that a licensee has failed to comply with an arbitrator’s decision made under section 92.1, the Commission may, by order, suspend the licence for any period not exceeding 30 days that is specified in the order. Licensee’s opportunity to be heard (2) Subject to subsection (3), the Commission may not make an order under subsection (1) or (1.1) unless the Commission has afforded the licensee or their representative full and ample opportunity to be heard. Immediate restriction or suspension (3) If, in the circumstances of any particular case, the Commission considers it necessary in the public interest to do so, it may make an order under subsection (1) or (1.1) without first affording a licensee or their representative an opportunity to be heard but, in that event, the Commission shall, as soon as feasible after making the order, afford the licensee a full and ample opportunity to be heard. Canada Grain and Ca 4. Subsection 95(1) of the Act is amended by adding the following after paragraph (a): (a.1) the licensee has failed to comply with an arbitrator’s decision made under section 92.1; 5. Subsection 116(1) of the Act is amended by adding the following after paragraph (s.1): (s.2) respecting provisions to be included in specified classes of contracts relating to grain, including provisions respecting compensation or penalties for breaches of those provisions; (s.3) respecting arbitration for the purposes of section 92.1, including rules of procedure, eligibility requirements for requests for 2013-2014 Grains du Canada et T arbitration, the qualifications required of third parties to act as arbitrators, the rules of confidentiality and the reporting of decisions; 1996, c. 10 CANADA TRANSPORTATION ACT 5.1 (1) Subsection 116(4) of the Canada Transportation Act is amended by adding the following after paragraph (c): (c.1) order the company to compensate any person adversely affected for any expenses that they incurred as a result of the company’s failure to fulfill its service obligations or, if the company is a party to a confidential contract with a shipper that requires the company to pay an amount of compensation for expenses incurred by the shipper as a result of the company’s failure to fulfill its service obligations, order the company to pay that amount to the shipper; (2) Paragraph 116(4)(c.1) of the Act is repealed. 6. (1) The Act is amended by adding the following after section 116: Traffic of Grain Definitions 116.1 The following definitions apply in this section and in section 116.2. “crop year” « campagne agricole » “crop year” means the period that begins on August 1 in any year and ends on July 31 in the next year. “grain” « grain » “grain” means any grain, crop or product listed in Schedule II. “move” « transporter » Obligation to move grain “move” means to carry grain over a railway line from a point on any rail line west of Thunder Bay or Armstrong, Ontario, to any point in Canada or the United States or beyond for unloading. 116.2 (1) Subject to volume demand and corridor capacity, the Canadian National Railway Company and the Canadian Pacific Railway Company must each move at least 500,000 tonnes of grain during each week in the period that C. 8 Canada Grain and Ca (a) begins on the later of April 7, 2014 and the first Monday after the day on which this section comes into force; and (b) ends on August 3, 2014. Order in council (2) The Governor in Council may, by order, on the recommendation of the Minister and the Minister of Agriculture and Agri-Food, specify the minimum amount of grain that each company referred to in subsection (1) must move during any period within a crop year that begins on or after August 1, 2014. Amount varied (3) The Governor in Council may, by order, on the recommendation of the Minister and the Minister of Agriculture and Agri-Food, vary the minimum amount of grain that each company referred to in subsection (1) must move during the period. Obligation (4) Subject to volume demand and corridor capacity, each company referred to in subsection (1) must move the minimum amount of grain that the Governor in Council specifies or varies by order. Agency’s advice (5) On or before the July 1 that precedes each crop year, and after consulting with the companies referred to in subsection (1) and the owners or operators of grain handling undertakings, the Agency must provide the Minister with advice on the minimum amount of grain that each company referred to in subsection (1) should move during each month of that crop year. The Agency may also consult with any other person that it considers appropriate. Initial advice (6) Despite subsection (5), before the first order is made under subsection (2), the Minister may, by order, set another day on or before which the Agency must provide him or her with the advice. Updated advice (7) On the Minister’s request and after consulting with the companies referred to in subsection (1) and the owners or operators of grain handling undertakings, the Agency must update its advice. The Agency may also consult with any other person it considers appropriate. 2013-2014 Inquiry Grains du Canada et T 116.3 On the Minister’s request, the Agency must inquire into whether a company is complying with subsection 116.2(1) or (4) and must report the results of its inquiry to the Minister. (2) Sections 116.1 to 116.3 of the Act are repealed. 7. (1) Section 128 of the Act is amended by adding the following after subsection (1): Different distances (1.1) A regulation made under paragraph (1)(c) may prescribe different distances for the regions or goods that it specifies. (2) Subsection 128(1.1) of the Act is repealed. 8. (1) Section 169.31 of the Act is amended by adding the following after subsection (1): Regulations (1.1) The Agency may make regulations specifying what constitutes operational terms for the purposes of paragraphs (1)(a) to (c). (2) Subsection 169.31(1.1) of the Act is repealed. 9. (1) Section 177 of the Act is amended by adding the following after subsection (2): Subsection 116.2(1) or (4) (3) The contravention of subsection 116.2(1) or (4) may be proceeded with as a violation in accordance with sections 179 and 180. The maximum amount payable for each violation is $100,000. (2) Subsection 177(3) of the Act is repealed. 2013, c. 31, s. 13 10. (1) The portion of subsection 178(1) of the Act before paragraph (a) is replaced by the following: Notices of violation 178. (1) The Agency, in respect of a violation referred to in subsection 177(1) or (1.1), or the Minister, in respect of a violation referred to in subsection 177(2) or (3), may (2) The portion of subsection 178(1) of the Act before paragraph (a) is replaced by the following: C. 8 Notices of violation 178. (1) The Agency, in respect of a violation referred to in subsection 177(1) or (1.1), or the Minister, in respect of a violation referred to in subsection 177(2), may Canada Grain and Ca 11. (1) Section 179 of the Act is amended by adding the following after subsection (1): Continuing violation (1.1) A violation that is committed or continued on more than one day constitutes a separate violation for each day on which it is committed or continued. (2) Subsection 179(1.1) of the Act is repealed. 2007, c. 19, s. 52 12. (1) Subsection 180.8(2) of the Act is replaced by the following: Delegation by Minister (2) In the case of a violation referred to in subsection 177(2) or (3), the Minister may delegate to the Agency any power, duty or function conferred on him or her under this Part. (2) Subsection 180.8(2) of the Act is replaced by the following: Delegation by Minister (2) In the case of a violation referred to in subsection 177(2), the Minister may delegate to the Agency any power, duty or function conferred on him or her under this Part. SOR/2014-55 ORDER IMPOSING MEASURES TO ADDRESS THE EXTRAORDINARY DISRUPTION TO THE NATIONAL TRANSPORTATION SYSTEM IN RELATION TO GRAIN MOVEMENT Validity 13. The Order Imposing Measures to Address the Extraordinary Disruption to the National Transportation System in Relation to Grain Movement is deemed to have been validly made under section 47 of the Canada Transportation Act. COORDINATING AMENDMENTS 1998, c. 22 14. (1) In this section, “other Act” means An Act to amend the Canada Grain Act and the Agriculture and Agri-Food Administrative 2013-2014 Grains du Canada et T Monetary Penalties Act and to repeal the Grain Futures Act, chapter 22 of the Statutes of Canada, 1998. (2) If section 4 of this Act comes into force before section 21 of the other Act, then, on the day on which that section 21 comes into force, subsection 95(1) of the Canada Grain Act is amended by adding the following after paragraph (a): (a.1) the licensee has failed to comply with an arbitrator’s decision made under section 92.1; (3) If section 4 of this Act comes into force on the same day as section 21 of the other Act, then that section 21 is deemed to have come into force before that section 4. COMING INTO FORCE August 1, 2016 15. (1) Subsections 5.1(2), 6(2), 7(2), 8(2), 9(2), 10(2), 11(2) and 12(2) come into force on August 1, 2016 unless, before that day, their coming into force is postponed by a resolution — whose text is established under subsection (2) — passed by both Houses of Parliament in accordance with the rules set out in subsection (3). Order in council (2) The Governor in Council may, by order, establish the text of a resolution providing for the postponement and specifying the period of the postponement. Rules (3) A motion for the adoption of the resolution may be debated in both Houses of Parliament but may not be amended. At the conclusion of the debate, the Speaker of the House of Parliament must immediately put to a vote every question that is necessary to determine whether or not the motion is concurred in. Subsequent postponements (4) The postponement may be further extended in accordance with the procedure set out in this section, but the words “August 1, 2016” in subsection (1) are to be read as “the day on which the most recent postponement under this section expires”. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 9 An Act to amend the Criminal Code (mischief relating to war memorials) ASSENTED TO 19th JUNE, 2014 BILL C-217 SUMMARY This enactment amends the Criminal Code to provide for the offence of committing mischief in relation to a war memorial or cenotaph. 62-63 ELIZABETH II —————— CHAPTER 9 An Act to amend the Criminal Code (mischief relating to war memorials) [Assented to 19th June, 2014] R.S., c. C-46 Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. Section 430 of the Criminal Code is amended by adding the following after subsection (4.1): Mischief relating to war memorials (4.11) Everyone who commits mischief in relation to property that is a building, structure or part thereof that primarily serves as a monument to honour persons who were killed or died as a consequence of a war, including a war memorial or cenotaph, or an object associated with honouring or remembering those persons that is located in or on the grounds of such a building or structure, or a cemetery is guilty of an indictable offence or an offence punishable on summary conviction and is liable, (a) whether the offence is prosecuted by indictment or punishable on summary conviction, to the following minimum punishment, namely, (i) for a first offence, to a fine of not less than $1,000, (ii) for a second offence, to imprisonment for not less than 14 days, and (iii) for each subsequent offence, to imprisonment for not less than 30 days; C. 9 Criminal Code (mischief r (b) if the offence is prosecuted by indictment, to imprisonment for a term not exceeding 10 years; and (c) if the offence is punishable on summary conviction, to imprisonment for a term not exceeding 18 months. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 21 An Act to amend the Criminal Code and the Corrections and Conditional Release Act (restrictions on offenders) ASSENTED TO 19th JUNE, 2014 BILL C-489 SUMMARY This enactment amends section 161 of the Criminal Code to require a court to consider making an order prohibiting certain offenders from being within two kilometres, or any other distance specified in the order, of any dwellinghouse where the victim identified in the order resides or of any other place specified in the order. It also amends subsection 732.1(2) (probation) to ensure that the offender abstains from communicating with any victim, witness or other person identified in a probation order, or refrains from going to any place specified in the order, except in accordance with certain conditions. It makes similar amendments to section 742.3 (conditional sentence orders) and subsection 810.1(3.02) (conditions of recognizance). The enactment also amends section 133 of the Corrections and Conditional Release Act to provide that the releasing authority may impose any conditions on the parole, statutory release or unescorted temporary absence of an offender that it considers reasonable and necessary in order to protect the victim or the person, including a condition that the offender abstain from having any contact, including communication by any means, with the victim or the person or from going to any specified place. 62-63 ELIZABETH II —————— CHAPTER 21 An Act to amend the Criminal Code and the Corrections and Conditional Release Act (restrictions on offenders) [Assented to 19th June, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. C-46 CRIMINAL CODE 1. Subsection 161(1) of the Criminal Code is amended by adding the following after paragraph (a): (a.1) being within two kilometres, or any other distance specified in the order, of any dwelling-house where the victim identified in the order ordinarily resides or of any other place specified in the order; 2. (1) Subsection 732.1(2) of the Act is amended by adding the following after paragraph (a): (a.1) abstain from communicating, directly or indirectly, with any victim, witness or other person identified in the order, or refrain from going to any place specified in the order, except in accordance with the conditions specified in the order that the court considers necessary, unless (i) the victim, witness or other person gives their consent or, if the victim, witness or other person is a minor, the parent or guardian, or any other person who has the lawful care or charge of them, gives their consent, or C. 21 Criminal Code and Corrections and Cond (ii) the court decides that, because of exceptional circumstances, it is not appropriate to impose the condition; (2) Section 732.1 of the Act is amended by adding the following after subsection (2): Consent (2.1) For the purposes of subparagraph (2)(a.1)(i), the consent is valid only if it is given in writing or in the manner specified in the order. Reasons (2.2) If the court makes the decision described in subparagraph (2)(a.1)(ii), it shall state the reasons for the decision in the record. 3. Section 742.3 of the Act is amended by adding the following after subsection (1): Abstain from communicating (1.1) The court shall prescribe, as a condition of a conditional sentence order, that the offender abstain from communicating, directly or indirectly, with any victim, witness or other person identified in the order, or refrain from going to any place specified in the order, except in accordance with the conditions specified in the order that the court considers necessary, unless (a) the victim, witness or other person gives their consent or, if the victim, witness or other person is a minor, the parent or guardian, or any other person who has the lawful care or charge of them, gives their consent; or (b) the court decides that, because of exceptional circumstances, it is not appropriate to impose the condition. Consent (1.2) For the purposes of paragraph (1.1)(a), the consent is valid only if it is given in writing or in the manner specified in the order. Reasons (1.3) If the court makes the decision described in paragraph (1.1)(b), it shall state the reasons for the decision in the record. 4. Subsection 810.1(3.02) of the Act is amended by adding the following after paragraph (b): 2013-2014 Code criminel et Système correctionnel et imposées aux (b.1) prohibit the defendant from communicating, directly or indirectly, with any person identified in the recognizance, or refrain from going to any place specified in the recognizance, except in accordance with the conditions specified in the recognizance that the judge considers necessary; 1992, c. 20 CORRECTIONS AND CONDITIONAL RELEASE ACT 5. Section 133 of the Corrections and Conditional Release Act is amended by adding the following after subsection (3): Conditions to protect victim (3.1) If a victim or a person referred to in subsection 26(3) or 142(3) has provided the releasing authority with a statement describing the harm done to them or loss suffered by them as a result of the commission of an offence or the continuing impact of the commission of the offence on them — including any safety concerns — or commenting on the possible release of the offender, the releasing authority shall impose any conditions on the parole, statutory release or unescorted temporary absence of the offender that it considers reasonable and necessary in order to protect the victim or the person, including a condition that the offender abstain from having any contact, including communication by any means, with the victim or the person or from going to any specified place. Written reasons (3.2) If a statement referred to in subsection (3.1) has been provided to the releasing authority and the releasing authority decides not to impose any conditions under that subsection, it shall provide written reasons for the decision. For greater certainty (3.3) For greater certainty, if no statement has been provided to the releasing authority, nothing in subsection (3.1) precludes the releasing authority from imposing any condition under subsection (3). C. 21 Criminal Code and Corrections and Cond COMING INTO FORCE Three months after royal assent 6. This Act comes into force three months after the day on which it receives royal assent. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 35 An Act to amend the Canada National Parks Act (Nááts’ihch’oh National Park Reserve of Canada) ASSENTED TO 16th DECEMBER, 2014 BILL S-5 SUMMARY This enactment amends the Canada National Parks Act to establish Nááts’ihch’oh National Park Reserve of Canada. 62-63 ELIZABETH II —————— CHAPTER 35 An Act to amend the Canada National Parks Act (Nááts’ihch’oh National Park Reserve of Canada) [Assented to 16th December, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Nááts’ihch’oh National Park Reserve Act. 2000, c. 32 CANADA NATIONAL PARKS ACT 2009, c. 17, par. 12(2)(b) 2. The portion of subsection 24(2) of the Canada National Parks Act before paragraph (a) is replaced by the following: Offence (2) Every person who contravenes any provision of the regulations other than a provision designated by regulations made under paragraph 16(1)(y), any condition of a permit, licence or other authorizing instrument issued under the regulations or under subsection 41.1(3) or (4) or 41.4(2) or (3) or any order or direction given by a superintendent, park warden or enforcement officer under subsection 41.1(3) or (4) or 41.4(2) or (3) is guilty of an offence and liable 2013, c. 28, s. 2 3. Section 39 of the Act is replaced by the following: Application of Act 39. Subject to sections 40 to 41.4, this Act applies to a park reserve as if it were a park. C. 35 2014, c. 2, s. 50 4. Subsection 41.1(4) of the Act is replaced by the following: Water licences (4) The Minister may issue, amend, renew, suspend or cancel — or approve the assignment of — licences for the use of waters in the expansion area for the purposes of the mining access roads referred to in subsection (2) and, in relation to those licences, subsections 31(3) and 72.03(1), (5) and (6), sections 72.04, 72.1, 72.11, 72.12 and 72.14, subsections 85(1) and (2) and sections 85.1 to 85.3, 86.1 to 87, 89 and 93.2 of the Mackenzie Valley Resource Management Act and the regulations made under that Act apply, with any adaptations that may be necessary, as if the references in those provisions to the federal Minister or a board were references to the Minister responsible for the Parks Canada Agency and the references in those provisions to an inspector were references to the superintendent of the Park Reserve, a park warden or an enforcement officer designated for the purposes of this subsection. Canada National Parks (Nááts’ihch’o 5. The Act is amended by adding the following after section 41.3: Powers of Minister — Nááts’ihch’oh National Park Reserve of Canada 41.4 (1) The Minister may enter into leases or licences of occupation of, and easements over, public lands in Nááts’ihch’oh National Park Reserve of Canada for the purposes of (a) a mining access road following the existing route from Tungsten to Howard’s Pass and any alteration to or deviation from that route, including the sites of storage and other facilities connected with that road; or (b) a mining access road from the road referred to in paragraph (a) to the mineral claims in the area of Lened Creek that are in existence on the day on which this section comes into force. Land use permits (2) The Minister may issue, amend, renew, suspend or cancel — or approve the assignment of — permits and authorizations for the use of public lands in Nááts’ihch’oh National Park Reserve of Canada for the purposes of the mining access roads referred to in subsection (1) and, in relation to those permits and authorizations, subsection 31(3) and sections 59, 62, 71 2013-2014 Parcs nationaux du Canada (réserve à vo Cana and 85 to 87 of the Mackenzie Valley Resource Management Act and the regulations made under that Act — other than any regulations respecting time limits and public hearings — apply, with any adaptations that may be necessary, as if the references in those provisions to the federal Minister or a board were references to the Minister responsible for the Parks Canada Agency and the references in those provisions to an inspector were references to the superintendent of Nááts’ihch’oh National Park Reserve of Canada, a park warden or an enforcement officer designated for the purposes of this subsection. Water licences (3) The Minister may issue, amend, renew, suspend or cancel — or approve the assignment of — licences for the use of waters in Nááts’ihch’oh National Park Reserve of Canada for the purposes of the mining access roads referred to in subsection (1) and, in relation to those licences, subsections 31(3) and 72.03(1), (5) and (6), sections 72.04, 72.1, 72.11, 72.12 and 72.14, subsections 85(1) and (2) and sections 85.1 to 85.3, 86.1 to 87, 89 and 93.2 of the Mackenzie Valley Resource Management Act and the regulations made under that Act apply, with any adaptations that may be necessary, as if the references in those provisions to the federal Minister or a board were references to the Minister responsible for the Parks Canada Agency and the references in those provisions to an inspector were references to the superintendent of Nááts’ihch’oh National Park Reserve of Canada, a park warden or an enforcement officer designated for the purposes of this subsection. Existing permits, authorizations and licences (4) Permits and authorizations for the use of land and licences for the use of waters, issued under the Mackenzie Valley Resource Management Act, and licences for the use of waters issued under the Northwest Territories Waters Act, that are in effect on the coming into force of this section in respect of public lands in Nááts’ihch’oh National Park Reserve of Canada continue in effect according to their terms and conditions. C. 35 Deemed issuance (5) For the purposes of this Act, the permits and authorizations for the use of land referred to in subsection (4) are deemed to have been issued under subsection (2) and the licences for the use of waters referred to in subsection (4) are deemed to have been issued under subsection (3). Continuation — leases, easements and licences of occupation (6) Existing leases, easements and licences of occupation relating to public lands in Nááts’ihch’oh National Park Reserve of Canada are continued under this Act in accordance with their terms and conditions, which prevail over this Act to the extent of any inconsistency between them. Renewals — leases and licences of occupation (7) Those leases and licences of occupation may be renewed in accordance with their terms and conditions. If a lease or licence of occupation does not provide for its renewal, then it may be renewed in accordance with this Act. Creation of park (8) For the purposes of subsections 5(1) and 6(2), leases, easements, licences of occupation, land use permits and authorizations and water licences relating to public lands in Nááts’ihch’oh National Park Reserve of Canada are deemed not to encumber or affect title to those lands, but if those lands become a park they continue in effect according to their terms and conditions. Application to park (9) After any public lands in Nááts’ihch’oh National Park Reserve of Canada become a park, this section continues to apply in respect of those lands with any adaptations that may be necessary. Canada National Parks (Nááts’ihch’o 6. Schedule 2 to the Act is amended by adding the following after the description of Kluane National Park Reserve of Canada: NÁÁTS’IHCH’OH NATIONAL PARK RESERVE OF CANADA In the Northwest Territories; All of Parts I and II described as follows: 2013-2014 Parcs nationaux du Canada (réserve à vo Cana PART I Commencing at the point of intersection of the Yukon/Northwest Territories Boundary with the southerly boundary of the Sahtu Settlement Area (as described in the Sahtu Dene and Metis Comprehensive Land Claim Agreement, Volume 1, Appendix A) at approximate latitude 62°06′39″ North and approximate longitude 129°10′00″ West; Thence northeasterly along the southerly boundary of the Sahtu Settlement Area to a point on the southerly boundary of the Sahtu Settlement Area at latitude 62°09′40″ North and approximate longitude 129°00′36″ West; Thence northwesterly in a straight line to a point at latitude 62°11′49″ North and longitude 129°05′10″ West; Thence northeasterly in a straight line to a point at latitude 62°15′47″ North and longitude 129°04′05″ West; Thence northeasterly in a straight line to a point at latitude 62°18′00″ North and longitude 128°56′38″ West; Thence southeasterly in a straight line to a point at latitude 62°17′28″ North and longitude 128°54′04″ West; Thence southeasterly in a straight line to a point on a southerly boundary of the Sahtu Settlement Area at longitude 128°48′29″ West and approximate latitude 62°13′30″ North; Thence northeasterly along the southerly boundary of the Sahtu Settlement Area to a point on the southerly boundary of the Sahtu Settlement Area at longitude 128°36′58″ West and approximate latitude 62°17′06″ North; Thence northwesterly in a straight line to a point at latitude 62°20′10″ North and longitude 128°42′25″ West; Thence northwesterly in a straight line to a point at latitude 62°23′38″ North and longitude 128°56′10″ West; Thence southwesterly in a straight line to a point at latitude 62°20′20″ North and longitude 129°02′28″ West; C. 35 Canada National Parks (Nááts’ihch’o Thence northwesterly in a straight line to a point at latitude 62°22′52″ North and longitude 129°04′55″ West; Thence westerly in a straight line to a point at latitude 62°23′02″ North and longitude 129°12′ 50″ West; Thence southerly in a straight line to the intersection of latitude 62°22′13″ North with the Yukon/Northwest Territories Boundary at approximate longitude 129°13′08″ West; Thence generally southerly along the Yukon/ Northwest Territories Boundary to the point of commencement. Said parcel containing an area of approximately 515 square kilometres. All coordinates are referred to the 1983 North American Datum, Canadian Spatial Reference System (NAD83 CSRS) and any references to straight lines mean points joined directly on the NAD83 Universal Transverse Mercator (UTM) projection plane surface. PART II Commencing at the intersection of the Yukon/Northwest Territories Boundary with latitude 62°45′32″ North at approximate longitude 129°38′15″ West; Thence easterly in a straight line to a point at latitude 62°45′18″ North and longitude 129°32′ 13″ West; Thence southeasterly in a straight line to a point at latitude 62°43′44″ North and longitude 129°30′18″ West; Thence southeasterly in a straight line to a point at latitude 62°43′01″ North and longitude 129°28′52″ West; Thence easterly in a straight line to a point at latitude 62°42′50″ North and longitude 129°26′ 46″ West; 2013-2014 Parcs nationaux du Canada (réserve à vo Cana Thence southeasterly in a straight line to a point at latitude 62°40′34″ North and longitude 129°21′25″ West; Thence easterly in a straight line to a point at latitude 62°40′23″ North and longitude 129°18′ 11″ West; Thence southeasterly in a straight line to a point at latitude 62°38′06″ North and longitude 129°16′01″ West; Thence southeasterly in a straight line to a point at latitude 62°35′20″ North and longitude 129°12′00″ West; Thence southeasterly in a straight line to a point at latitude 62°34′48″ North and longitude 129°04′30″ West; Thence easterly in a straight line to a point at latitude 62°34′52″ North and longitude 128°58′ 55″ West; Thence southeasterly in a straight line to a point at latitude 62°33′25″ North and longitude 128°55′05″ West; Thence southeasterly in a straight line to a point at latitude 62°31′59″ North and longitude 128°52′59″ West; Thence easterly in a straight line to a point at latitude 62°31′48″ North and longitude 128°51′ 00″ West; Thence southeasterly in a straight line to a point at latitude 62°27′32″ North and longitude 128°44′42″ West; Thence southeasterly in a straight line to a point at latitude 62°27′04″ North and longitude 128°38′56″ West; Thence southeasterly in a straight line to a point at latitude 62°25′34″ North and longitude 128°30′32″ West; Thence southeasterly in a straight line to a point on a southerly boundary of the Sahtu Settlement Area at longitude 128°21′47″ West and approximate latitude 62°21′49″ North; Thence northeasterly along the southerly boundary of the Sahtu Settlement Area to a point at longitude 127°23′09″ West and approximate latitude 62°37′00″ North; C. 35 Canada National Parks (Nááts’ihch’o Thence northwesterly in a straight line to a point at latitude 62°38′56″ North and longitude 127°28′34″ West; Thence northwesterly in a straight line to a point at latitude 62°39′18″ North and longitude 127°30′18″ West; Thence northerly in a straight line to a point at latitude 62°40′48″ North and longitude 127° 30′22″ West; Thence northeasterly in a straight line to a point at latitude 62°42′25″ North and longitude 127°28′01″ West; Thence northeasterly in a straight line to a point at latitude 62°43′12″ North and longitude 127°27′29″ West; Thence northwesterly in a straight line to a point at latitude 62°43′52″ North and longitude 127°28′55″ West; Thence westerly in a straight line to a point at latitude 62°44′02″ North and longitude 127°31′ 05″ West; Thence southwesterly in a straight line to a point at latitude 62°43′23″ North and longitude 127°35′31″ West; Thence northwesterly in a straight line to a point at latitude 62°44′46″ North and longitude 127°36′25″ West; Thence northwesterly in a straight line to a point at latitude 62°45′43″ North and longitude 127°37′37″ West; Thence northwesterly in a straight line to a point at latitude 62°46′23″ North and longitude 127°39′00″ West; Thence northwesterly in a straight line to a point at latitude 62°49′26″ North and longitude 127°39′54″ West; Thence northerly in a straight line to a point at latitude 62°51′12″ North and longitude 127° 39′28″ West; Thence westerly in a straight line to a point at latitude 62°50′56″ North and longitude 127°46′ 29″ West; 2013-2014 Parcs nationaux du Canada (réserve à vo Cana Thence northwesterly in a straight line to a point at latitude 62°53′07″ North and longitude 127°52′51″ West; Thence northeasterly in a straight line to a point at latitude 62°54′55″ North and longitude 127°52′03″ West; Thence northwesterly in a straight line to a point at latitude 62°56′05″ North and longitude 127°55′31″ West; Thence northeasterly in a straight line to a point at latitude 62°57′44″ North and longitude 127°53′49″ West; Thence northwesterly in a straight line to a point at latitude 62°59′02″ North and longitude 127°56′54″ West; Thence northwesterly in a straight line to a point at latitude 63°00′07″ North and longitude 127°57′38″ West; Thence westerly in a straight line to a point at latitude 62°59′56″ North and longitude 128°02′ 42″ West; Thence northwesterly in a straight line to a point at latitude 63°01′44″ North and longitude 128°09′07″ West; Thence northwesterly in a straight line to a point at latitude 63°02′02″ North and longitude 128°11′10″ West; Thence westerly in a straight line to a point at latitude 63°02′02″ North and longitude 128°14′ 31″ West; Thence southwesterly in a straight line to a point at latitude 63°01′16″ North and longitude 128°16′08″ West; Thence westerly in a straight line to a point at latitude 63°01′12″ North and longitude 128°18′ 47″ West; Thence northwesterly in a straight line to a point at latitude 63°01′52″ North and longitude 128°21′29″ West; Thence westerly in a straight line to a point at latitude 63°01′05″ North and longitude 128°33′ 36″ West; C. 35 Canada National Parks (Nááts’ihch’o Thence southerly in a straight line to a point at latitude 62°59′53″ North and longitude 128° 33′29″ West; Thence southerly in a straight line to a point at latitude 62°57′25″ North and longitude 128° 32′35″ West; Thence southeasterly in a straight line to a point at latitude 62°54′22″ North and longitude 128°29′28″ West; Thence southeasterly in a straight line to a point at latitude 62°52′16″ North and longitude 128°28′08″ West; Thence southwesterly in a straight line to a point at latitude 62°51′29″ North and longitude 128°29′31″ West; Thence southeasterly in a straight line to a point at latitude 62°50′24″ North and longitude 128°27′22″ West; Thence southerly in a straight line to a point at latitude 62°44′42″ North and longitude 128° 25′44″ West; Thence southwesterly in a straight line to a point at latitude 62°43′01″ North and longitude 128°33′18″ West; Thence northwesterly in a straight line to a point at latitude 62°43′37″ North and longitude 128°43′34″ West; Thence southwesterly in a straight line to a point at latitude 62°41′10″ North and longitude 128°45′29″ West; Thence westerly in a straight line to a point at latitude 62°40′34″ North and longitude 128°51′ 40″ West; Thence northwesterly in a straight line to a point at latitude 62°44′46″ North and longitude 128°55′55″ West; Thence northwesterly in a straight line to a point at latitude 62°46′26″ North and longitude 128°59′17″ West; Thence northwesterly in a straight line to a point at latitude 62°48′32″ North and longitude 129°04′59″ West; 2013-2014 Parcs nationaux du Canada (réserve à vo Cana Thence northwesterly in a straight line to a point at latitude 62°51′25″ North and longitude 129°06′04″ West; Thence northeasterly in a straight line to a point at latitude 62°55′52″ North and longitude 129°04′23″ West; Thence northeasterly in a straight line to a point at latitude 62°56′15″ North and longitude 129°02′54″ West; Thence northeasterly in a straight line to a point at latitude 62°58′43″ North and longitude 129°01′19″ West; Thence northerly in a straight line to a point at latitude 62°59′10″ North and longitude 129° 01′20″ West; Thence northwesterly in a straight line to a point at latitude 62°59′15″ North and longitude 129°01′26″ West; Thence southwesterly in a straight line to a point at latitude 62°59′14″ North and longitude 129°01′43″ West; Thence northwesterly in a straight line to a point at latitude 62°59′15″ North and longitude 129°02′05″ West; Thence southwesterly in a straight line to a point at latitude 62°59′12″ North and longitude 129°02′16″ West; Thence northwesterly in a straight line to a point at latitude 62°59′22″ North and longitude 129°02′19″ West; Thence northwesterly in a straight line to a point at latitude 62°59′25″ North and longitude 129°02′29″ West; Thence northerly in a straight line to a point at latitude 62°59′34″ North and longitude 129° 02′30″ West; Thence northwesterly in a straight line to the intersection of the ordinary high water mark of O’Grady Lake and longitude 129°02′44″ West at approximate latitude 62°59′38″ North; Thence following the said ordinary high water mark generally westerly to its intersection with longitude 129°03′11″ West at approximate latitude 62°59′37″ North; C. 35 Canada National Parks (Nááts’ihch’o Thence northwesterly in a straight line to the intersection of the ordinary high water mark of an unnamed island in O’Grady Lake and longitude 129°03′29″ West at approximate latitude 62°59′40″ North; Thence following the ordinary high water mark of said island generally northwesterly to its intersection with longitude 129°03′42″ West at approximate latitude 62°59′49″ North; Thence westerly in a straight line to a point at latitude 62°59′49″ North and longitude 129°04′ 01″ West; Thence southwesterly in a straight line to a point at latitude 62°59′44″ North and longitude 129°04′10″ West; Thence southwesterly in a straight line to a point at latitude 62°59′32″ North and longitude 129°04′20″ West; Thence southeasterly in a straight line to a point at latitude 62°59′25″ North and longitude 129°04′13″ West; Thence southwesterly in a straight line to a point at latitude 62°59′21″ North and longitude 129°04′30″ West; Thence southwesterly in a straight line to a point at latitude 62°58′59″ North and longitude 129°05′08″ West; Thence northwesterly in a straight line to a point at latitude 62°59′01″ North and longitude 129°05′21″ West; Thence southwesterly in a straight line to a point at latitude 62°58′49″ North and longitude 129°05′45″ West; Thence northwesterly in a straight line to a point at latitude 62°58′53″ North and longitude 129°06′20″ West; Thence southwesterly in a straight line to a point at latitude 62°58′51″ North and longitude 129°06′31″ West; Thence southwesterly in a straight line to a point at latitude 62°58′47″ North and longitude 129°06′39″ West; Thence westerly in a straight line to a point at latitude 62°58′47″ North and longitude 129°06′ 54″ West; 2013-2014 Parcs nationaux du Canada (réserve à vo Cana Thence northwesterly in a straight line to a point at latitude 62°58′55″ North and longitude 129°07′04″ West; Thence southwesterly in a straight line to the intersection of the ordinary high water mark of O’Grady Lake and latitude 62°58′54″ North at approximate longitude 129°07′10″ West; Thence southwesterly in a straight line to a point at latitude 62°57′55″ North and longitude 129°09′18″ West; Thence southwesterly in a straight line to a point at latitude 62°57′49″ North and longitude 129°10′33″ West; Thence southwesterly in a straight line to a point at latitude 62°57′25″ North and longitude 129°12′04″ West; Thence southwesterly in a straight line to a point at latitude 62°57′14″ North and longitude 129°13′59″ West; Thence westerly in a straight line to a point at latitude 62°57′11″ North and longitude 129°16′ 05″ West; Thence southwesterly in a straight line to a point at latitude 62°56′50″ North and longitude 129°16′46″ West; Thence northwesterly in a straight line to a point at latitude 62°56′56″ North and longitude 129°17′52″ West; Thence southwesterly in a straight line to a point at latitude 62°55′44″ North and longitude 129°22′12″ West; Thence westerly in a straight line to a point at latitude 62°55′37″ North and longitude 129°26′ 13″ West; Thence northwesterly in a straight line to a point at latitude 62°56′02″ North and longitude 129°29′56″ West; Thence northwesterly in a straight line to a point at latitude 62°56′35″ North and longitude 129°32′53″ West; Thence northwesterly in a straight line to a point at latitude 62°57′07″ North and longitude 129°34′16″ West; C. 35 Canada National Parks (Nááts’ihch’o Thence northwesterly in a straight line to a point at latitude 62°58′08″ North and longitude 129°35′56″ West; Thence westerly in a straight line to the intersection of the Yukon/Northwest Territories Boundary with latitude 62°58′18″ North at approximate longitude 129°39′52″ West; Thence generally southerly following the Yukon/Northwest Territories Boundary to the point of commencement. Said parcel containing an area of approximately 4,380 square kilometres. All coordinates are referred to the 1983 North American Datum, Canadian Spatial Reference System (NAD83 CSRS) and any references to straight lines mean points joined directly on the NAD83 Universal Transverse Mercator (UTM) projection plane surface. Published under authority of the Senate of Canada

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 34 An Act to establish a national day to promote health and fitness for all Canadians ASSENTED TO 16th DECEMBER, 2014 BILL S-211 SUMMARY This enactment designates the first Saturday in June in each and every year as “National Health and Fitness Day”. 62-63 ELIZABETH II —————— CHAPTER 34 An Act to establish a national day to promote health and fitness for all Canadians [Assented to 16th December, 2014] Preamble Whereas the Parliament of Canada wishes to increase awareness among Canadians of the significant benefits of physical activity and to encourage Canadians to increase their level of physical activity and their participation in recreational sports and fitness activities; Whereas it is in Canada’s interest to improve the health of all Canadians and to reduce the burden of illness on Canadian families and on the Canadian health care system; Whereas many local governments in Canada have public facilities to promote the health and fitness of their citizens; Whereas the Government of Canada wishes to encourage local governments to facilitate Canadians’ participation in healthy physical activities; Whereas the Government of Canada wishes to encourage the country’s local governments, non-governmental organizations, the private sector, and all Canadians to recognize the first Saturday in June as National Health and Fitness Day and to mark the day with local events and initiatives celebrating and promoting the importance and use of local health, recreational, sports and fitness facilities; Whereas Canada’s mountains, oceans, lakes, forests, parks and wilderness also offer recreational and fitness opportunities; C. 34 National Health Whereas Canadian Environment Week is observed throughout the country in early June, and walking and cycling are great ways to reduce vehicle pollution and improve physical fitness; And whereas declaring the first Saturday in June to be National Health and Fitness Day will further encourage Canadians to participate in physical activities and contribute to their own health and well-being; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the National Health and Fitness Day Act. NATIONAL HEALTH AND FITNESS DAY National Health and Fitness Day 2. Throughout Canada, in each and every year, the first Saturday in June shall be known as “National Health and Fitness Day”. Not a legal holiday 3. For greater certainty, National Health and Fitness Day is not a legal holiday or a nonjuridical day. Published under authority of the Senate of Canada

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 20 An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures ASSENTED TO 19th JUNE, 2014 BILL C-31 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures”. SUMMARY Part 1 implements income tax measures and related measures proposed in the February 11, 2014 budget. Most notably, it (a) increases the maximum amount of eligible expenses for the adoption expense tax credit; (b) expands the list of expenses eligible for the medical expense tax credit to include the cost of the design of individualized therapy plans and costs associated with service animals for people with severe diabetes; (c) introduces the search and rescue volunteers tax credit; (d) extends, for one year, the mineral exploration tax credit for flow-through share investors; (e) expands the circumstances in which members of underfunded pension plans can benefit from unreduced pension-to-RRSP transfer limits; (f) eliminates the need for individuals to apply for the GST/HST credit and allows the Minister of National Revenue to automatically determine if an individual is eligible to receive the credit; (g) extends to 10 years the carry-forward period with respect to certain donations of ecologically sensitive land; (h) removes, for certified cultural property acquired as part of a gifting arrangement that is a tax shelter, the exemption from the rule that deems the value of a gift to be no greater than its cost to the donor; (i) allows the Minister of National Revenue to refuse to register, or revoke the registration of, a charity or Canadian amateur athletic association that accepts a donation from a state supporter of terrorism; (j) reduces, for certain small and medium-sized employers, the frequency of remittances for source deductions; (k) improves the Canada Revenue Agency’s ability to provide feedback to the Financial Transactions and Reports Analysis Centre of Canada; and (l) requires a listing of outstanding tax measures to be tabled in Parliament. Part 1 also implements other selected income tax measures. Most notably, it (a) introduces transitional rules relating to the labour-sponsored venture capital corporations tax credit; (b) requires certain financial intermediaries to report to the Canada Revenue Agency international electronic funds transfers of $10,000 or more; (c) makes amendments relating to the introduction of the Offshore Tax Informant Program of the Canada Revenue Agency; (d) permits the disclosure of taxpayer information to an appropriate police organization in certain circumstances if the information relates to a serious offence; and (e) provides that the Business Development Bank of Canada and BDC Capital Inc. are not financial institutions for the purposes of the Income Tax Act’s mark-to-market rules. Part 2 implements certain goods and services tax/harmonized sales tax (GST/ HST) measures proposed in the February 11, 2014 budget by (a) expanding the GST/HST exemption for training that is specially designed to assist individuals with a disorder or disability to include the service of designing such training; (b) expanding the GST/HST exemption for services rendered to individuals by certain health care practitioners to include professional services rendered by acupuncturists and naturopathic doctors; (c) adding eyewear specially designed to treat or correct a defect of vision by electronic means to the list of GST/HST zero-rated medical and assistive devices; (d) extending to newly created members of a group the election that allows members of a closely-related group to not account for GST/HST on certain supplies between them, introducing joint and several (or solidary) liability for the parties to that election for any GST/HST liability on those supplies and adding a requirement to file that election with the Canada Revenue Agency; (e) giving the Minister of National Revenue the discretionary authority to register a person for GST/HST purposes if the person fails to comply with the requirement to apply for registration, even after having been notified by the Canada Revenue Agency of that requirement; and (f) improving the Canada Revenue Agency’s ability to provide feedback to the Financial Transactions and Reports Analysis Centre of Canada. Part 2 also implements other GST/HST measures by (a) providing a GST/HST exemption for supplies of hospital parking for patients and visitors, clarifying that the GST/HST exemption for supplies of a property, when all or substantially all of the supplies of the property by a charity are made for free, does not apply to paid parking and clarifying that paid parking provided by charities that are set up or used by municipalities, universities, public colleges, schools and hospitals to operate their parking facilities does not qualify for the special GST/HST exemption for parking supplied by charities; (b) clarifying that reports of international electronic funds transfers made to the Canada Revenue Agency may be used for the purposes of the administration of the GST/HST; (c) making amendments relating to the introduction of the Offshore Tax Informant Program of the Canada Revenue Agency; (d) permitting the disclosure of confidential GST/HST information to an appropriate police organization in certain circumstances if the information relates to a serious offence; and (e) clarifying that a person cannot claim input tax credits in respect of an amount of GST/HST that has already been recovered by the person from a supplier. Part 3 implements excise measures proposed in the February 11, 2014 budget by (a) adjusting the domestic rate of excise duty on tobacco products to account for inflation and eliminating the preferential excise duty treatment of tobacco products available through duty free markets; (b) ensuring that excise tax returns are filed accurately through the addition of a new administrative monetary penalty and an amended criminal offence for the making of false statements or omissions, consistent with similar provisions in the GST/HST portion of the Excise Tax Act; and (c) improving the Canada Revenue Agency’s ability to provide feedback to the Financial Transactions and Reports Analysis Centre of Canada. Part 3 also implements other excise measures by (a) permitting the disclosure of confidential information to an appropriate police organization in certain circumstances if the information relates to a serious offence; and (b) making amendments relating to the introduction of the Offshore Tax Informant Program of the Canada Revenue Agency. In addition, Part 3 amends the Air Travellers Security Charge Act, the Excise Act, 2001 and the Excise Tax Act to clarify that reports of international electronic funds transfers made to the Canada Revenue Agency may be used for the purposes of the administration of those Acts. Part 4 amends the Customs Tariff. In particular, it (a) reduces the Most-Favoured-Nation rates of duty and, if applicable, rates of duty under the other tariff treatments on tariff items related to mobile offshore drilling units used in oil and gas exploration and development that are imported on or after May 5, 2014; (b) removes the exemption provided by tariff item 9809.00.00 and makes consequential amendments to tariff item 9833.00.00 to apply the same tariff rules to the Governor General that are applied to other public office holders; and (c) clarifies the tariff classification of certain imported food products, effective November 29, 2013. Part 5 enacts the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act and amends the Income Tax Act to introduce consequential information reporting requirements. Part 6 enacts and amends several Acts in order to implement various measures. Division 1 of Part 6 provides for payments to compensate for deductions in certain benefits and allowances that are payable under the Canadian Forces Members and Veterans Re-establishment and Compensation Act, the War Veterans Allowance Act and the Civilian War-related Benefits Act. Division 2 of Part 6 amends the Bank of Canada Act and the Canada Deposit Insurance Corporation Act to authorize the Bank of Canada to provide banking and custodial services to the Canada Deposit Insurance Corporation. Division 3 of Part 6 amends the Hazardous Products Act to better regulate the sale and importation of hazardous products intended for use, handling or storage in a work place in Canada in accordance with the Regulatory Cooperation Council Joint Action Plan initiative for work place chemicals. In particular, the amendments implement the Globally Harmonized System of Classification and Labelling of Chemicals with respect to, among other things, labelling and safety data sheet requirements. It also provides for enhanced powers related to administration and enforcement. Finally, it makes amendments to the Canada Labour Code and the Hazardous Materials Information Review Act. Division 4 of Part 6 amends the Importation of Intoxicating Liquors Act to authorize individuals to transport beer and spirits from one province to another for their personal consumption. Division 5 of Part 6 amends the Judges Act to increase the number of judges of the Superior Court of Quebec and the Court of Queen’s Bench of Alberta. Division 6 of Part 6 amends the Members of Parliament Retiring Allowances Act to prohibit parliamentarians from contributing to their pension and accruing pensionable service as a result of a suspension. Division 7 of Part 6 amends the National Defence Act to recognize the historic names of the Royal Canadian Navy, the Canadian Army and the Royal Canadian Air Force while preserving the integration and the unification achieved under the Canadian Forces Reorganization Act and to provide that the designations of rank and the circumstances of their use are prescribed in regulations made by the Governor in Council. Division 8 of Part 6 amends the Customs Act to extend to 90 days the time for making a request for a review of a seizure, ascertained forfeiture or penalty assessment and to provide that requests for a review and third-party claims can be made directly to the Minister of Public Safety and Emergency Preparedness. Division 9 of Part 6 amends the Atlantic Canada Opportunities Agency Act to provide for the dissolution of the Atlantic Canada Opportunities Board and to repeal the requirement for the President of the Atlantic Canada Opportunities Agency to submit a comprehensive report every five years on the Agency’s activities and on the impact those activities have had on regional disparity. Division 10 of Part 6 dissolves the Enterprise Cape Breton Corporation and authorizes, among other things, the transfer of its assets and obligations, as well as those of its subsidiaries, to either the Atlantic Canada Opportunities Agency or Her Majesty in right of Canada as represented by the Minister of Public Works and Government Services. It also provides that the employees of the Corporation and its subsidiaries are deemed to have been appointed under the Public Service Employment Act and includes provisions related to their terms and conditions of employment. Furthermore, it amends the Atlantic Canada Opportunities Agency Act to, among other things, confer on the Atlantic Canada Opportunities Agency the authority that is necessary for the administration, management, control and disposal of the assets and obligations transferred to the Agency. It also makes consequential amendments to other Acts and repeals the Enterprise Cape Breton Corporation Act. Division 11 of Part 6 provides for the transfer of responsibility for the administration of the programs known as the “Online Works of Reference” and the “Virtual Museum of Canada” from the Minister of Canadian Heritage to the Canadian Museum of History. Division 12 of Part 6 amends the Nordion and Theratronics Divestiture Authorization Act to remove certain restrictions on the acquisition of voting shares of Nordion. Division 13 of Part 6 amends the Bank Act to add regulation-making powers respecting a bank’s activities in relation to derivatives and benchmarks. Division 14 of Part 6 amends the Insurance Companies Act to broaden the Governor in Council’s authority to make regulations respecting the conversion of a mutual company into a company with common shares. Division 15 of Part 6 amends the Motor Vehicle Safety Act to support the objectives of the Regulatory Cooperation Council to enhance the alignment of Canadian and U.S. regulations while protecting Canadians. It introduces measures to accelerate and streamline the regulatory process, reduce the administrative burden for manufacturers and importers and improve safety for Canadians through revised oversight procedures and enhanced availability of vehicle safety information. The amendments to the Railway Safety Act and the Transportation of Dangerous Goods Act, 1992 modernize the legislation by aligning it with the Cabinet Directive on Regulatory Management. This Division also amends the Safe Food for Canadians Act to authorize the Governor in Council to make regulations respecting activities related to specified fresh fruits and vegetables, including requiring a person who engages in certain activities to be a member of a specified entity or organization. It also repeals the Board of Arbitration. Division 16 of Part 6 amends the Telecommunications Act to set a maximum amount that a Canadian carrier can charge to another Canadian carrier for certain roaming services. Division 17 of Part 6 amends the Canada Labour Code to allow employees to interrupt their compassionate care leave or leave related to their child’s critical illness, death or disappearance in order to take leave because of sickness or a work-related illness or injury. It also amends the Employment Insurance Act to facilitate access to sickness benefits for claimants who are in receipt of compassionate care benefits or benefits for parents of critically ill children. Division 18 of Part 6 amends the Canadian Food Inspection Agency Act to provide that fees fixed under that Act for the use of a facility provided by the Canadian Food Inspection Agency under the Safe Food for Canadians Act as well as fees fixed for services, products and rights and privileges provided by the Agency under that Act are exempt from the application of the User Fees Act. Division 19 of Part 6 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to, among other things, enhance the client identification, record keeping and registration requirements for financial institutions and intermediaries, refer to online casinos, and extend the application of the Act to persons and entities that deal in virtual currencies and foreign money services businesses. Furthermore, it makes modifications in regards to the information that the Financial Transactions and Reports Analysis Centre of Canada may receive, collect or disclose, and expands the circumstances in which the Centre or the Canada Border Services Agency can disclose information received or collected under the Act. It also updates the review and appeal provisions related to cross-border currency reporting and brings Part 1.1 of the Act into force. Division 20 of Part 6 amends the Immigration and Refugee Protection Act and the Economic Action Plan 2013 Act, No. 2 to, among other things, (a) require certain applications to be made electronically; (b) provide for the making of regulations regarding the establishment of a system of administrative monetary penalties for the contravention of conditions applicable to employers hiring foreign workers; (c) provide for the termination of certain applications for permanent residence in respect of which a decision as to whether the selection criteria are met is not made before February 11, 2014; and (d) clarify and strengthen requirements related to the expression of interest regime. Division 21 of Part 6 amends the Public Service Labour Relations Act to clarify that an adjudicator may grant systemic remedies when it has been determined that the employer has engaged in a discriminatory practice. It also clarifies the transitional provisions in respect of essential services that were enacted by the Economic Action Plan 2013 Act, No. 2. Division 22 of Part 6 amends the Softwood Lumber Products Export Charge Act, 2006 to clarify how payments to provinces under section 99 of that Act are to be determined. Division 23 of Part 6 amends the Budget Implementation Act, 2009 so that the aggregate amount of payments to provinces and territories for matters relating to the establishment of a Canadian securities regulation regime may be fixed through an appropriation Act. Division 24 of Part 6 amends the Protection of Residential Mortgage or Hypothecary Insurance Act and the National Housing Act to provide that certain criteria established in a regulation may apply to an existing insured mortgage or hypothecary loan. Division 25 of Part 6 amends the Trade-marks Act to, among other things, make that Act consistent with the Singapore Treaty on the Law of Trademarks and add the authority to make regulations for carrying into effect the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks. The amendments include the simplification of the requirements for obtaining a filing date in relation to an application for the registration of a trademark, the elimination of the requirement to declare use of a trade-mark before registration, the reduction of the term of registration of a trade-mark from 15 to 10 years, and the adoption of the classification established by the Nice Agreement Concerning the International Classification of Goods and Services for the Purposes of the Registration of Marks. Division 26 of Part 6 amends the Trade-marks Act to repeal the power to appoint the Registrar of Trade-marks and to provide that the Registrar is the person appointed as Commissioner of Patents under subsection 4(1) of the Patent Act. Division 27 of Part 6 amends the Old Age Security Act to prevent the payment of Old Age Security income-tested benefits for the entire period of a sponsorship undertaking by removing the current 10-year cap. Division 28 of Part 6 enacts the New Bridge for the St. Lawrence Act, respecting the construction and operation of a new bridge in Montreal to replace the Champlain Bridge and the Nuns’ Island Bridge. Division 29 of Part 6 enacts the Administrative Tribunals Support Service of Canada Act, which establishes the Administrative Tribunals Support Service of Canada (ATSSC) as a portion of the federal public administration. The ATSSC becomes the sole provider of resources and staff for 11 administrative tribunals and provides facilities and support services to those tribunals, including registry, administrative, research and analysis services. The Division also makes consequential amendments to the Acts establishing those tribunals and to other Acts related to those tribunals. Division 30 of Part 6 enacts the Apprentice Loans Act, which provides for financial assistance for apprentices to help with the cost of their training. Under that Act, apprentices registered in eligible trades will be eligible for loans that will be interest-free until their training ends. TABLE OF PROVISIONS AN ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE BUDGET TABLED IN PARLIAMENT ON FEBRUARY 11, 2014 AND OTHER MEASURES SHORT TITLE Economic Action Plan 2014 Act, No. 1 1. PART 1 AMENDMENTS TO THE INCOME TAX ACT AND TO RELATED LEGISLATION 2–39. PART 2 AMENDMENTS TO THE EXCISE TAX ACT (GST/HST MEASURES) 40–61. PART 3 AMENDMENTS TO THE EXCISE ACT, 2001, THE EXCISE TAX ACT (OTHER THAN GST/HST MEASURES) AND THE AIR TRAVELLERS SECURITY CHARGE ACT 62–90. PART 4 CUSTOMS TARIFF 91–98. PART 5 CANADA–UNITED STATES ENHANCED TAX INFORMATION EXCHANGE AGREEMENT IMPLEMENTATION ACT 99. Enactment of Act AN ACT TO IMPLEMENT THE CANADA–UNITED STATES ENHANCED TAX INFORMATION EXCHANGE AGREEMENT 1. Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act 2. Definition of “Agreement” i 3. Agreement approved 4. Inconsistent laws — general rule 5. Regulations 6. Entry into force of Agreement 100–101. PART 6 VARIOUS MEASURES DIVISION 1 PAYMENTS — VETERANS AFFAIRS 102–107. DIVISION 2 CANADA DEPOSIT INSURANCE CORPORATION 108–109. DIVISION 3 REGULATORY COOPERATION COUNCIL INITIATIVE ON WORKPLACE CHEMICALS 110–162. DIVISION 4 IMPORTATION OF INTOXICATING LIQUORS ACT 163. DIVISION 5 JUDGES ACT 164–165. DIVISION 6 MEMBERS OF PARLIAMENT RETIRING ALLOWANCES ACT 166–167. DIVISION 7 NATIONAL DEFENCE ACT 168–171. DIVISION 8 CUSTOMS ACT 172–174. ii DIVISION 9 ATLANTIC CANADA OPPORTUNITIES AGENCY 175–178. DIVISION 10 ENTERPRISE CAPE BRETON CORPORATION 179–192. DIVISION 11 MUSEUMS ACT 193–205. DIVISION 12 NORDION AND THERATRONICS DIVESTITURE AUTHORIZATION ACT 206–209. DIVISION 13 BANK ACT 210. DIVISION 14 INSURANCE COMPANIES ACT 211. DIVISION 15 REGULATORY COOPERATION 212–238. DIVISION 16 TELECOMMUNICATIONS ACT 239–241. DIVISION 17 SICKNESS BENEFITS 242–251. DIVISION 18 CANADIAN FOOD INSPECTION AGENCY ACT 252–253. iv DIVISION 19 MONEY LAUNDERING AND TERRORIST FINANCING 254–298. DIVISION 20 IMMIGRATION 299–307. DIVISION 21 PUBLIC SERVICE LABOUR RELATIONS 308–310. DIVISION 22 SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE ACT, 2006 311–312. DIVISION 23 BUDGET IMPLEMENTATION ACT, 2009 313. DIVISION 24 SECURITIZATION OF INSURED MORTGAGE OR HYPOTHECARY LOANS 314–316. DIVISION 25 AMENDMENTS RELATING TO INTERNATIONAL TREATIES ON TRADEMARKS 317–368. DIVISION 26 REDUCTION OF GOVERNOR IN COUNCIL APPOINTMENTS 369–370. DIVISION 27 OLD AGE SECURITY ACT 371–374. v DIVISION 28 NEW BRIDGE FOR THE ST. LAWRENCE ACT 375. Enactment of Act AN ACT RESPECTING A NEW BRIDGE IN MONTREAL TO REPLACE THE CHAMPLAIN BRIDGE AND THE NUNS’ ISLAND BRIDGE SHORT TITLE 1. New Bridge for the St. Lawrence Act INTERPRETATION 2. Definitions DESIGNATION 3. Power to designate Minister 4. Role of Minister 5. Declaration 6. Exemption — Bridges Act APPLICATION AGREEMENTS 7. Minister of Public Works and Government Services 8. Implementation 9. Payment 10. Charges recoverable TOLLS, FEES OR OTHER CHARGES ORDER IN COUNCIL 11. Other exemptions REGULATIONS 12. Ministerial regulations DIVISION 29 ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CANADA ACT 376. Enactment of Act v AN ACT TO ESTABLISH THE ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CANADA SHORT TITLE Administrative Tribunals Support Service of Canada Act 1. INTERPRETATION 2. Definitions ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CANADA 3. Establishment of Service 4. Principal office CHIEF ADMINISTRATOR 5. Appointment 6. Status of Chief Administrator 7. Absence or incapacity 8. Salary and expenses 9. Chief executive officer 10. Responsibility 11. General powers 12. Limitation 13. Delegation ADMINISTRATIVE TRIBUNAL CHAIRPERSONS 14. For greater certainty EMPLOYEES OF THE SERVICE 15. Appointment of employees 16. Deeming — filing documents and giving notice 17. Deeming — amounts payable 18. Amounts for operation of administrative tribunal GENERAL 377–482. DIVISION 30 APPRENTICE LOANS ACT 483. Enactment of Act vi AN ACT RESPECTING THE MAKING OF LOANS TO APPRENTICES SHORT TITLE 1. Apprentice Loans Act 2. Definitions INTERPRETATION PURPOSE 3. Purpose APPRENTICE LOANS 4. Agreements with eligible apprentices 5. Agreements or arrangements with service providers 6. Suspension or denial of apprentice loans SPECIAL PAYMENTS 7. Special payments INTEREST-FREE AND DEFERRAL PERIODS 8. Interest-free period DEATH OR DISABILITY OF BORROWER 9. Death of borrower 10. Severe permanent disability MAXIMUM AMOUNT OF OUTSTANDING APPRENTICE LOANS 11. Maximum amount REGULATIONS 12. Regulations GENERAL 13. Forms and documents 14. Right of recovery by Minister 15. Waiver 16. Apprentice loan denied due to error 17. Limitation or prescription period 18. Requirement to provide information or documents 19. False statement or information 20. Administrative measures vi 21. Authority to enter into agreements and arrangements 22. Payment out of C.R.F. 484–486. SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 SCHEDULE 5 SCHEDULE 6 62-63 ELIZABETH II —————— CHAPTER 20 An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures [Assented to 19th June, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Economic Action Plan 2014 Act, No. 1. PART 1 AMENDMENTS TO THE INCOME TAX ACT AND TO RELATED LEGISLATION R.S., c. 1 (5th Supp.) INCOME TAX ACT 2. Subsection 56(1) of the Income Tax Act is amended by striking out “and” at the end of paragraph (z.2), by adding “and” at the end of paragraph (z.3) and by adding the following after paragraph (z.3): Tax informant program (z.4) any amount received in the year by the taxpayer under a contract, to provide information to the Canada Revenue Agency, entered into by the taxpayer under a program administered by the Canada Revenue Agency to obtain information relating to tax noncompliance. C. 20 Economic Action 3. Section 60 of the Act is amended by striking out “and” at the end of paragraph (y), by adding “and” at the end of paragraph (z) and by adding the following after paragraph (z): Tax informant program (z.1) the total of all amounts each of which is an amount paid in the year as a repayment of an amount that was included, because of paragraph 56(1)(z.4), in computing the taxpayer’s income for the year or a preceding taxation year. 4. (1) The portion of subsection 81(4) of the Act after subparagraph (b)(ii) is replaced by the following: there shall not be included in computing the individual’s income derived from the performance of those duties the lesser of $1,000 and the total of those amounts, unless the individual makes a claim under section 118.06 or 118.07 for the year. (2) Subsection (1) applies to the 2014 and subsequent taxation years. 5. (1) The portion of subparagraph 110.1(1)(d)(iii) of the Act before clause (A) is replaced by the following: (iii) the gift was made by the corporation in the year or in any of the 10 preceding taxation years to (2) Subsection (1) applies to gifts made after February 10, 2014. 6. (1) Paragraph (a) of the description of B in subsection 118.01(2) of the Act is replaced by the following: (a) $15,000, and (2) Subsection (1) applies to the 2014 and subsequent taxation years. (3) Subsection 117.1(1) of the Act does not apply in respect of subsection 118.01(2) of the Act for the 2014 taxation year. 7. (1) Subsections 118.06(1) and (2) of the Act are replaced by the following: 2013-2014 Plan d’action écono Definition of “eligible volunteer firefighting services” 118.06 (1) In this section and section 118.07, “eligible volunteer firefighting services” means services provided by an individual in the individual’s capacity as a volunteer firefighter to a fire department that consist primarily of responding to and being on call for firefighting and related emergency calls, attending meetings held by the fire department and participating in required training related to the prevention or suppression of fires, but does not include services provided to a particular fire department if the individual provides firefighting services to the department otherwise than as a volunteer. Volunteer firefighter tax credit (2) For the purpose of computing the tax payable under this Part for a taxation year by an individual who performs eligible volunteer firefighting services in the year, there may be deducted the amount determined by multiplying $3,000 by the appropriate percentage for the taxation year if the individual (a) performs in the year not less than 200 hours of service each of which is an hour of (i) eligible volunteer firefighting service for a fire department, or (ii) eligible search and rescue volunteer service for an eligible search and rescue organization; and (b) provides the certificates referred to in subsections (3) and 118.07(3) as and when requested by the Minister. (2) Subsection (1) applies to the 2014 and subsequent taxation years. 8. (1) The Act is amended by adding the following after section 118.06: Definitions 118.07 (1) The following definitions apply in this section and section 118.06. C. 20 “eligible search and rescue organization” « organisme admissible de recherche et sauvetage » “eligible search and rescue organization” means a search and rescue organization Economic Action (a) that is a member of the Search and Rescue Volunteer Association of Canada, the Civil Air Search and Rescue Association or the Canadian Coast Guard Auxiliary; or (b) whose status as a search and rescue organization is recognized by a provincial, municipal or public authority. “eligible search and rescue volunteer services” « services admissibles de volontaire en recherche et sauvetage » “eligible search and rescue volunteer services” means services, other than eligible volunteer firefighting services, provided by an individual in the individual’s capacity as a volunteer to an eligible search and rescue organization that consist primarily of responding to and being on call for search and rescue and related emergency calls, attending meetings held by the organization and participating in required training related to search and rescue services, but does not include services provided to an organization if the individual provides search and rescue services to the organization otherwise than as a volunteer. Search and rescue volunteer tax credit (2) For the purpose of computing the tax payable under this Part for a taxation year by an individual who performs eligible search and rescue volunteer services in the year, there may be deducted the amount determined by multiplying $3,000 by the appropriate percentage for the taxation year if the individual (a) performs in the year not less than 200 hours of service each of which is an hour of (i) eligible search and rescue volunteer service for an eligible search and rescue organization, or (ii) eligible volunteer firefighting services for a fire department; (b) provides the certificates referred to in subsections (3) and 118.06(3) as and when requested by the Minister; and (c) has not deducted an amount under section 118.06 for the year. 2013-2014 Certificate Plan d’action écono (3) If the Minister so demands, an individual making a claim under this section in respect of a taxation year shall provide to the Minister a written certificate from the team president, or other individual who fulfils a similar role, of each eligible search and rescue organization to which the individual provided eligible search and rescue volunteer services for the year, attesting to the number of hours of eligible search and rescue volunteer services performed in the year by the individual for the particular organization. (2) Subsection (1) applies to the 2014 and subsequent taxation years. 9. (1) The portion of paragraph (c) of the definition “total ecological gifts” in subsection 118.1(1) of the Act before subparagraph (i) is replaced by the following: (c) the gift was made by the individual in the year or in any of the 10 preceding taxation years to (2) Subsection (1) applies to gifts made after February 10, 2014. 10. (1) The portion of paragraph 118.2(2)(l) of the Act before subparagraph (i) is replaced by the following: (l) on behalf of the patient who is blind or profoundly deaf or has severe autism, severe diabetes, severe epilepsy or a severe and prolonged impairment that markedly restricts the use of the patient’s arms or legs, (2) Subsection 118.2(2) of the Act is amended by adding the following after paragraph (l.91): (l.92) as remuneration for the design of an individualized therapy plan for the patient because of the patient’s severe and prolonged impairment, if C. 20 Economic Action (i) because of the patient’s impairment, an amount would be, if this Act were read without reference to paragraph 118.3(1)(c), deductible under section 118.3 in computing a taxpayer’s tax payable under this Part for the taxation year in which the remuneration is paid, (ii) the plan is required to access public funding for specialized therapy or is prescribed by (A) a medical doctor or a psychologist, in the case of mental impairment, or (B) a medical doctor or an occupational therapist, in the case of a physical impairment, (iii) the therapy set out in the plan is prescribed by and, if undertaken, administered under the general supervision of (A) a medical doctor or a psychologist, in the case of mental impairment, or (B) a medical doctor or an occupational therapist, in the case of a physical impairment, and (iv) the payment is made to a person ordinarily engaged in a business that includes the design of such plans for individuals who are not related to the payee; (3) Subsections (1) and (2) apply in respect of expenses incurred after 2013. 11. (1) Paragraph 118.3(2)(d) of the Act is replaced by the following: 2013-2014 Plan d’action écono (d) the amount of that person’s tax payable under this Part for the year computed before any deductions under this Division (other than under sections 118 to 118.07 and 118.7). (2) Subsection (1) applies to the 2014 and subsequent taxation years. 12. (1) The description of C in subsection 118.61(1) of the Act is replaced by the following: C is the lesser of the value of B and the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of sections 118 to 118.07, 118.3 and 118.7); (2) Paragraph 118.61(2)(b) of the Act is replaced by the following: (b) the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of sections 118 to 118.07, 118.3 and 118.7). (3) Subsections (1) and (2) apply to the 2014 and subsequent taxation years. 13. (1) Paragraph (a) of the description of C in section 118.8 of the Act is replaced by the following: (a) the amount that would be the spouse’s or common-law partner’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount C. 20 Economic Action deductible under subsection 118(1) because of paragraph (c) of the description of B in that subsection, under subsection 118(10) or under any of sections 118.01 to 118.07, 118.3, 118.61 and 118.7) (2) Subparagraph (b)(ii) of the description of C in section 118.8 of the Act is replaced by the following: (ii) the amount that would be the spouse’s or common-law partner’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under any of sections 118 to 118.07, 118.3, 118.61 and 118.7). (3) Subsections (1) and (2) apply to the 2014 and subsequent taxation years. 14. (1) The description of B in paragraph 118.81(a) of the Act is replaced by the following: B is the amount that would be the person’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under any of sections 118 to 118.07, 118.3, 118.61 and 118.7), and (2) Subsection (1) applies to the 2014 and subsequent taxation years. 15. (1) Section 118.92 of the Act is replaced by the following: Ordering of credits 118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.02, 118.03, 118.031, 118.04, 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.6, 118.9, 118.8, 118.2, 118.1, 118.62 and 121. (2) Subsection (1) applies to the 2014 and subsequent taxation years. 16. (1) Section 118.94 of the Act is replaced by the following: 2013-2014 Tax payable by non-residents (credits restricted) Plan d’action écono 118.94 Sections 118 to 118.07 and 118.2, subsections 118.3(2) and (3) and sections 118.6, 118.8 and 118.9 do not apply for the purpose of computing the tax payable under this Part for a taxation year by an individual who at no time in the year is resident in Canada unless all or substantially all the individual’s income for the year is included in computing the individual’s taxable income earned in Canada for the year. (2) Subsection (1) applies to the 2014 and subsequent taxation years. 17. (1) The portion of subsection 122.5(3) of the Act before the formula is replaced by the following: Deemed payment on account of tax (3) An eligible individual in relation to a month specified for a taxation year who files a return of income for the taxation year is deemed to have paid during the specified month on account of their tax payable under this Part for the taxation year an amount equal to ¼ of the amount, if any, determined by the formula (2) Subsection 122.5(5) of the Act is replaced by the following: Only one eligible individual (5) If an individual is a qualified relation of another individual in relation to a month specified for a taxation year and both those individuals would be, but for this subsection, eligible individuals in relation to the specified month, only the individual that the Minister designates is the eligible individual in relation to the specified month. (3) Subsections (1) and (2) apply to the 2014 and subsequent taxation years. 18. (1) Paragraph (a) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act is replaced by the following: (a) that is a Canadian exploration expense incurred by a corporation after March 2014 and before 2016 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2016) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the C. 20 Economic Action existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition “mineral resource” in subsection 248(1), (2) Paragraphs (c) and (d) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act are replaced by the following: (c) an amount in respect of which is renounced in accordance with subsection 66(12.6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after March 2014 and before April 2015, and (d) that is not an expense that was renounced under subsection 66(12.6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under an agreement described in that subsection and made after March 2014 and before April 2015; (3) Subsections (1) and (2) apply to expenses renounced under a flow-through share agreement entered into after March 2014. 19. (1) Paragraph 127.531(a) of the Act is replaced by the following: (a) an amount deducted under any of subsections 118(1), (2) and (10), sections 118.01 to 118.07, subsection 118.3(1), sections 118.5 to 118.7 and 119 and subsection 127(1) in computing the individual’s tax payable for the year under this Part; or (2) Subsection (1) applies to the 2014 and subsequent taxation years. 20. (1) Clause 128(2)(e)(iii)(A) of the Act is replaced by the following: (A) under any of sections 118 to 118.07, 118.2, 118.3, 118.5, 118.6, 118.8 and 118.9, (2) Subsection (1) applies to the 2014 and subsequent taxation years. 2013-2014 Plan d’action écono 21. (1) Subsection 149.1(4.1) of the Act is amended by striking out “and” at the end of paragraph (d), by adding “and” at the end of paragraph (e) and by adding the following after paragraph (e): (f) of a registered charity, if it accepts a gift from a foreign state, as defined in section 2 of the State Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act. (2) Subsection 149.1(4.2) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) if the association accepts a gift from a foreign state, as defined in section 2 of the State Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act. (3) Subsection 149.1(25) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) the charity or association has accepted a gift from a foreign state, as defined in section 2 of the State Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act. (4) Subsections (1) to (3) apply in respect of gifts accepted after February 10, 2014. 22. (1) Subsection 152(1.2) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) if the Minister determines the amount deemed by subsection 122.5(3) to have been paid by an individual for a taxation year to be nil, subsection (2) does not apply to the determination unless the individual requests a notice of determination from the Minister. (2) Subsection 152(10) of the Act is replaced by the following: C. 20 Tax deemed not assessed (10) Notwithstanding any other provision of this section, an amount of tax is deemed, for the purpose of any agreement entered into by or on behalf of the Government of Canada under section 7 of the Federal-Provincial Fiscal Arrangements Act, not to have been assessed under this Act until Economic Action (a) the end of the period during which the security is accepted by the Minister, if adequate security for the tax is accepted by the Minister under subsection 220(4.5) or (4.6); or (b) the amount is collected by the Minister, if information relevant to the assessment of the amount was provided to the Canada Revenue Agency under a contract entered into by a person under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance. (3) Subsection (1) applies to the 2014 and subsequent taxation years. 23. Paragraph 153(1)(s) of the Act is replaced by the following: (s) an amount described in paragraph 56(1)(r), (z.2) or (z.4), or 24. (1) The portion of subsection 204.81(8.3) of the Act before paragraph (a) is replaced by the following: Transitional rules (8.3) If a registered labour-sponsored venture capital corporation notifies the Minister in writing of its intent to revoke its registration under this Part, the following rules apply: (2) Subsection (1) is deemed to have come into force on November 27, 2013. 25. (1) Paragraph 204.85(3)(d) of the Act is amended by striking out “or” at the end of subparagraph (iv), by adding “or” at the end of subparagraph (v) and by adding the following after subparagraph (v): 2013-2014 Plan d’action écono (vi) immediately before the amalgamation or merger, one or more of the predecessor corporations is a corporation that has given notification under subsection 204.81(8.3) and one or more of the predecessor corporations is a registered labour-sponsored venture capital corporation that has not given notification under that subsection; (2) Subsection (1) is deemed to have come into force on November 27, 2013. 26. Subsection 212(1) of the Act is amended by striking out “or” at the end of paragraph (v), by adding “or” at the end of paragraph (w) and by adding the following after paragraph (w): Tax informant program (x) a payment of an amount described in paragraph 56(1)(z.4). 27. The portion of subsection 238(1) of the Act before paragraph (a) is replaced by the following: Offences and punishment 238. (1) Every person who has failed to file or make a return as and when required by or under this Act or a regulation or who has failed to comply with subsection 116(3), 127(3.1) or (3.2), 147.1(7) or 153(1), any of sections 230 to 232, 244.7 and 267 or a regulation made under subsection 147.1(18) or with an order made under subsection (2) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to 28. (1) Paragraph 241(4)(d) of the Act is amended by striking out “or” at the end of subparagraph (xiii), by adding “or” at the end of subparagraph (xiv) and by adding the following after subparagraph (xiv): (xv) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the C. 20 Economic Action Canada Revenue Agency under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act; (2) Subsection 241(4) of the Act is amended by striking out “or” at the end of paragraph (p) and by adding the following after paragraph (q): (r) provide taxpayer information to a person who has — under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance — entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract; or (s) provide taxpayer information, solely for the purpose of ensuring compliance with Part 1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, to an official of the Financial Transactions and Reports Analysis Centre of Canada, if the information (i) can reasonably be considered to be relevant to a determination of whether a reporting entity (as defined in section 244.1) has complied with a duty or obligation under Part XV.1, and (ii) does not directly or indirectly reveal the identity of a client (as defined in section 244.1). (3) Section 241 of the Act is amended by adding the following after subsection (9.4): Serious offences (9.5) An official may provide to a law enforcement officer of an appropriate police organization (a) taxpayer information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be (i) an offence under any of Plan d’action écono 2013-2014 (A) section 3 of the Corruption of Foreign Public Officials Act, (B) sections 119 to 121, 123 to 125 and 426 of the Criminal Code, (C) section 465 of the Criminal Code as it relates to an offence described in clause (B), and (D) sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of the Criminal Code, (ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the Criminal Code, for which the maximum term of imprisonment is 10 years or more, or (iii) an offence (A) that is punishable by a minimum term of imprisonment, (B) for which the maximum term of imprisonment is 14 years or life, or (C) for which the maximum term of imprisonment is 10 years and that (I) resulted in bodily harm, (II) involved the import, export, trafficking or production of drugs, or (III) involved the use of a weapon; and (b) information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph. 29. (1) The Act is amended by adding the following after Part XV: C. 20 Economic Action PART XV.1 REPORTING OF ELECTRONIC FUNDS TRANSFER Definitions “cash” « espèces » “casino” « casino » 244.1 The following definitions apply in this Part. “cash” means coins referred to in section 7 of the Currency Act, notes issued by the Bank of Canada pursuant to the Bank of Canada Act that are intended for circulation in Canada or coins or bank notes of countries other than Canada. “casino” means an entity that is licensed, registered, permitted or otherwise authorized to do business under any of paragraphs 207(1)(a) to (g) of the Criminal Code and that conducts its business activities in a permanent establishment (a) that the entity holds out to be a casino and in which roulette or card games are carried on; or (b) where there is a slot machine, which, for the purposes of this definition, does not include a video lottery terminal. A casino does not include an entity that is a registered charity and is licensed, registered, permitted or otherwise authorized to carry on business temporarily for charitable purposes, if the business is carried out in the establishment of the casino for not more than two consecutive days at a time under the supervision of the casino. “client” « client » “client” means a particular entity that engages in a financial transaction or activity with a reporting entity and includes an entity on whose behalf the particular entity is acting. “credit union central” « centrale de caisses de crédit » “credit union central” means a central cooperative credit society, as defined in section 2 of the Cooperative Credit Associations Act, or a credit union central or a federation of credit unions or caisses populaires that is regulated by a provincial Act other than one enacted by the legislature of Quebec. “electronic funds transfer” « télévirement » “electronic funds transfer” means the transmission — through any electronic, magnetic or optical device, telephone instrument or computer — of instructions for the transfer of funds, other than the transfer of funds within Canada. 2013-2014 Plan d’action écono In the case of Society for Worldwide Interbank Financial Telecommunication messages, only SWIFT MT 103 messages are included. “entity” « entité » “funds” « fonds » “money services business” « entreprise de transfert de fonds ou de vente de titres négociables » “reporting entity” « entité déclarante » “entity” means an individual, a body corporate, a partnership, a fund or an unincorporated association or organization. “funds” means cash, currency or securities, or negotiable instruments or other financial instruments, in any form, that indicate an entity’s title or interest, or for civil law a right, in them. “money services business” means an entity engaged in the business of foreign exchange dealing, of remitting funds or transmitting funds by any means or through any entity or electronic funds transfer network, or of issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments except for cheques payable to a named entity. “reporting entity” means an entity that is (a) an authorized foreign bank within the meaning of section 2 of the Bank Act in respect of its business in Canada, or a bank to which that Act applies; (b) a cooperative credit society, savings and credit union or caisse populaire regulated by a provincial Act; (c) a financial services cooperative regulated by An Act respecting financial services cooperatives, R.S.Q., c. C-67.3, or An Act respecting the Mouvement Desjardins, S.Q. 2000, c. 77; (d) an association regulated by the Cooperative Credit Associations Act; (e) a company to which the Trust and Loan Companies Act applies; (f) a trust company regulated by a provincial Act; (g) a loan company regulated by a provincial Act; (h) a money services business; (i) a casino, including a casino owned or controlled by Her Majesty; C. 20 Economic Action (j) a department or an agent of Her Majesty in right of Canada or of a province that is engaged in the business of accepting deposit liabilities in the course of providing financial services to the public; or (k) a credit union central in respect of financial services it offers to an entity, other than an entity that is referred to in any of paragraphs (a) to (g) and (j) and is a member of that credit union central. Electronic funds transfer 244.2 (1) Every reporting entity shall file with the Minister an information return in prescribed form in respect of (a) the sending out of Canada, at the request of a client, of an electronic funds transfer of $10,000 or more in the course of a single transaction; or (b) the receipt from outside Canada of an electronic funds transfer, sent at the request of a client, of $10,000 or more in the course of a single transaction. Transfer within Canada (2) For greater certainty and subject to subsection (3), subsection (1) does not apply to a reporting entity in respect of an electronic funds transfer if the entity (a) sends the transfer to an entity in Canada, even if the final recipient is outside Canada; or (b) receives the transfer from an entity in Canada, even if the initial sender is outside Canada. Intermediary (3) Subsection (1) applies to a reporting entity in respect of an electronic funds transfer if the entity (a) orders another reporting entity to send, at the request of a client, the transfer out of Canada, unless it provides the other reporting entity with the name and address of the client; or 2013-2014 Plan d’action écono (b) receives the transfer for a beneficiary in Canada from another reporting entity in circumstances where the initial sender is outside Canada, unless the transfer contains the name and address of the beneficiary. Transfer conducted by agent (4) If a particular reporting entity is an agent of or is authorized to act on behalf of another reporting entity in respect of an electronic funds transfer, subsection (1) applies, in respect of the transfer, to the other reporting entity and not to the particular reporting entity. Casino 244.3 An electronic funds transfer in respect of which subsection 244.2(1) applies that occurs in the course of a business, temporarily conducted for charitable purposes in the establishment of a casino by a registered charity carried on for not more than two consecutive days at a time under the supervision of the casino, shall be reported by the supervising casino. Single transaction 244.4 (1) For the purposes of this Part, two or more electronic funds transfers of less than $10,000 each that are made within 24 consecutive hours and that total $10,000 or more are considered to be made in the course of a single transaction of $10,000 or more if (a) an individual, other than a trust, who is a reporting entity knows that the transfers are conducted by, or on behalf of, the same entity; and (b) an employee of a reporting entity, other than an entity described in paragraph (a), knows that the transfers are conducted by, or on behalf of, the same entity. Exception (2) For greater certainty, subsection (1) does not apply in respect of an electronic funds transfer sent to two or more beneficiaries if the transfer is requested by (a) an administrator of a pension fund that is regulated by or under an Act of Parliament or of the legislature of a province; (b) a department or agent of Her Majesty in right of Canada or of a province; C. 20 Economic Action (c) an incorporated city, town, village, metropolitan authority, township, district, county, rural municipality or other incorporated municipal body or an agent of any of them; (d) an organization that operates a public hospital and that is designated by the Minister as a hospital authority under the Excise Tax Act, or an agent of such an organization; or (e) a corporation that has minimum net assets of $75 million on its last audited balance sheet, whose shares are traded on a Canadian stock exchange or a designated stock exchange and that operates in a country that is a member of the Financial Action Task Force on Money Laundering established in 1989. Foreign currency 244.5 If an electronic funds transfer is carried out by a reporting entity in a foreign currency, the amount of the transfer is to be converted into Canadian dollars using (a) the official conversion rate of the Bank of Canada for the currency published in the Bank of Canada’s Daily Memorandum of Exchange Rates that is in effect at the time of the transfer; or (b) if no official conversion rate is set out in that publication for the currency, the conversion rate that the entity would use for the currency in the normal course of business at the time of the transfer. Filing of return 244.6 An information return in respect of an electronic funds transfer that is required to be filed by a reporting entity under this Part shall be filed (a) not later than five working days after the day of the transfer; and (b) using electronic media, in the manner specified by the Minister, if the entity has the technical capabilities to do so. Plan d’action écono 2013-2014 Record keeping 244.7 (1) Every reporting entity that is required to file an information return under this Part shall keep such records as will enable the Minister to determine whether the entity has complied with its duties and obligations under this Part. Form of records (2) A record that is required to be kept under this Part may be kept in machine-readable or electronic form if a paper copy can be readily produced from it. Retention of records (3) A reporting entity that is required to keep records under this Part in respect of an electronic funds transfer shall retain those records for a period of at least five years from the day of the transfer. (2) Subsection (1) applies in respect of electronic funds transfers made after 2014. (3) If subsection 256(3) comes into force, then on the later of January 1, 2015 and the day on which that subsection comes into force, the definition “casino” in section 244.1 of the Act, as enacted by subsection (1), is replaced by the following: “casino” « casino » “casino” means (a) the government of a province that, in accordance with paragraph 207(1)(a) of the Criminal Code, (i) in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games, or (ii) in any other permanent establishment, conducts and manages games that are operated on or through a slot machine, as defined in subsection 198(3) of that Act, or any other similar electronic gaming device, if there are more than 50 of those machines or other devices in the establishment; (b) the government of a province that, in accordance with paragraph 207(1)(a) of the Criminal Code, conducts and manages a lottery scheme, other than bingo or the sale of lottery tickets, that is accessible to the public through the Internet or other digital C. 20 Economic Action network, except if the network is an internal network within an establishment referred to in subparagraph (a)(ii); (c) an organization that, in accordance with paragraph 207(1)(b) of the Criminal Code, in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games, unless the organization is a registered charity and the lottery scheme is conducted or managed for a period of not more than two consecutive days at a time; and (d) the board of a fair or of an exhibition, or the operator of a concession leased by such a board, that, in accordance with paragraph 207(1)(c) of the Criminal Code, in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games. (4) If subsection 256(2) comes into force, then on the later of January 1, 2015 and the day on which that subsection comes into force, (a) the definition “money services business” in section 244.1 of the Act, as enacted by subsection (1), is replaced by the following: “money services business” « entreprise de transfert de fonds ou de vente de titres négociables » “money services business” means an entity (a) that has a place of business in Canada and that is engaged in the business of providing at least one of the following services: (i) foreign exchange dealing, (ii) remitting funds or transmitting funds by any means or through any entity or electronic funds transfer network, (iii) issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments except for cheques payable to a named entity, (iv) dealing in virtual currencies, as defined by regulation, or (v) a prescribed service; or Plan d’action écono 2013-2014 (b) that does not have a place of business in Canada, that is engaged in the business of providing at least one of the following services that is directed at entities in Canada, and that provides those services to their customers in Canada: (i) foreign exchange dealing, (ii) remitting funds or transmitting funds by any means or through any entity or electronic funds transfer network, (iii) issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments except for cheques payable to a named entity, (iv) dealing in virtual currencies, as defined by regulation, or (v) a prescribed service. (b) section 244.2 of the Act, as enacted by subsection (1), is amended by adding the following after subsection (4): Entities outside Canada (5) Subsection (1) does not apply to an entity described in paragraph (b) of the definition “money services business” in respect of the services it provides to entities outside Canada. 30. (1) The definition “credit union” in subsection 248(1) of the Act is replaced by the following: “credit union” « caisse de crédit » “credit union” has the meaning assigned by subsection 137(6), except for the purposes of Part XV.1; (2) Paragraph 248(37)(c) of the Act is replaced by the following: (c) of an object referred to in subparagraph 39(1)(a)(i.1), other than an object acquired under a gifting arrangement (as defined in subsection 237.1(1)) that is a tax shelter; C. 20 Economic Action (3) Subsection (1) comes into force on January 1, 2015. (4) Subsection (2) applies to gifts made after February 10, 2014. R.S., c. F-11 FINANCIAL ADMINISTRATION ACT 31. The Financial Administration Act is amended by adding the following after section 161: Meaning of “listed tax law” 162. (1) In this section, “listed tax law” means (a) the Income Tax Act and the Income Tax Regulations; (b) the Income Tax Conventions Interpretation Act; (c) the Excise Tax Act and any regulations made under that Act; (d) the Excise Act, 2001 and any regulations made under that Act; (e) the Air Travelers Security Charge Act and any regulations made under that Act; (f) the Excise Act and any regulations made under that Act; or (g) the Customs Tariff and any regulations made under that Act. Tabling of list — legislative proposals (2) The Minister shall table in the House of Commons, on or before the fifth day on which the House of Commons is sitting after October 31 of a particular fiscal year, a list of the specific legislative proposals to amend listed tax laws (a) that the Government publicly announced before April 1 of the fiscal year preceding the particular fiscal year; and (b) that have not been enacted or made before the date of tabling in substantially the same form as the proposal or in a form that reflects consultations and deliberations relating to the proposal. 2013-2014 Plan d’action écono Exception (3) The list referred to in subsection (2) shall not include a specific legislative proposal that has been publicly withdrawn by the Government or an announcement of a general intention to develop a specific legislative proposal. Exception (4) The obligation to table does not apply in respect of a particular fiscal year if (a) there are no specific legislative proposals to be included in the list referred to in subsection (2); or (b) the fifth day on which the House of Commons is sitting after October 31 of the particular fiscal year is less than 12 months after the last general election. C.R.C., c. 945 INCOME TAX REGULATIONS 32. Section 103 of the Income Tax Regulations is amended by adding the following after subsection (8): (9) The amount to be deducted or withheld by a person from any payment of an amount described in paragraph 56(1)(z.4) of the Act is (a) in the case of a payment to a resident of Quebec, 30% of the payment; or (b) in the case of a payment to a resident of Canada who is not a resident of Quebec, 50% of the payment. 33. (1) The portion of paragraph 108(1.1)(a) of the Regulations before subparagraph (i) is replaced by the following: (a) equal to or greater than $25,000 and less than $100,000, all amounts deducted or withheld from payments described in the definition “remuneration” in subsection 100(1) that are made in a month in the particular calendar year by the employer shall be remitted to the Receiver General (2) The portion of paragraph 108(1.1)(b) of the Regulations before subparagraph (i) is replaced by the following: (b) equal to or greater than $100,000, all amounts deducted or withheld from payments described in the definition “remuneration” in C. 20 Economic Action subsection 100(1) that are made in a month in the particular calendar year by the employer shall be remitted to the Receiver General on or before the third day, not including a Saturday or holiday, after the end of the following periods in which the payments were made, (3) Paragraph 108(1.11)(a) of the Regulations is replaced by the following: (a) in accordance with subsection (1), if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is less than $25,000 and the employer has advised the Minister that the employer has so elected; or (4) The portion of paragraph 108(1.11)(b) of the Regulations before subparagraph (i) is replaced by the following: (b) if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is equal to or greater than $25,000 and less than $100,000 and the employer has advised the Minister that the employer has so elected, (5) Subparagraph 108(1.2)(a)(iii) of the Regulations is replaced by the following: (iii) subsection 82(1) of the Employment Insurance Act, (6) Subsections (1) to (4) apply to amounts deducted or withheld after 2014. 34. Paragraph 202(2)(m) of the Regulations is replaced by the following: (m) a payment described in paragraph 212(1)(v) or (x) of the Act, 35. (1) Section 6708 of the Regulations is replaced by the following: 6708. For the purposes of paragraph 204.8(2)(b), section 27.2 of the Community Small Business Investment Funds Act, 1992, S.O. 1992, c. 18, is a prescribed wind-up rule. (2) Subsection (1) is deemed to have come into force on November 27, 2013. 36. (1) Subsection 8517(3.01) of the Regulations is replaced by the following: Plan d’action écono 2013-2014 (3.001) Subsection (3.01) applies in respect of a transfer of an amount on behalf of an individual in full or partial satisfaction of the individual’s entitlement to benefits under a defined benefit provision of a registered pension plan if (a) the individual is an employee or a former employee of an employer (or a predecessor employer of the employer) that was a participating employer under the provision; (b) lifetime retirement benefits paid or payable to the individual under the provision have been reduced because the assets of the plan are insufficient to pay the benefits provided under the provision of the plan as registered; (c) the Minister has approved the application of subsection (3.01) in respect of the transfer; and (d) either (i) the plan is not an individual pension plan and the reduction in the lifetime retirement benefits paid or payable to the individual has been approved under the Pension Benefits Standards Act, 1985 or a similar law of a province, or (ii) the plan is an individual pension plan, the amount transferred from the plan on behalf of the individual is the last payment from the plan to the individual and all the property held in connection with the plan is distributed from the plan on behalf of plan members within 90 days of the transfer. (3.01) If this subsection applies, the description of A in subsection (1) is to be read as follows in respect of the transfer: A is the amount of the individual’s lifetime retirement benefits under the provision commuted in connection with the transfer, as determined under subsection (4), but without reference to the benefit reduction referred to in paragraph (3)(c) or (3.001)(b), as the case may be; and C. 20 Economic Action (2) Subsection (1) applies in respect of transfers from registered pension plans made after 2012. 37. (1) Section 9000 of the Regulations and the heading “PRESCRIBED TRUST NOT A FINANCIAL INSTITUTION” before it are replaced by the following: PRESCRIBED PERSON NOT A FINANCIAL INSTITUTION 9000. For the purposes of paragraph (e) of the definition “financial institution” in subsection 142.2(1) of the Act, the following are prescribed persons: (a) the Business Development Bank of Canada; (b) BDC Capital Inc.; and (c) a trust, at any particular time, if at that particular time (i) the trust is a related segregated fund trust (within the meaning assigned by paragraph 138.1(1)(a) of the Act), (ii) the trust is deemed, under paragraph 138.1(1)(a) of the Act, to have been created at a time that is not more than two years before that particular time, and (iii) the cost of the trustee’s interest (as determined by paragraph 138.1(1)(c) and (d) of the Act) in the trust does not exceed $5,000,000. (2) Subsection (1) applies to taxation years that end after November 29, 2013. C.R.C., c. 385 CANADA PENSION PLAN REGULATIONS 38. (1) The portion of paragraph 8(1.1)(a) of the Canada Pension Plan Regulations before subparagraph (i) is replaced by the following: (a) equal to or greater than $25,000 and less than $100,000, the employer shall remit the employee’s contribution and the employer’s contribution to the Receiver General 2013-2014 Plan d’action écono (2) The portion of paragraph 8(1.1)(b) of the Regulations before subparagraph (i) is replaced by the following: (b) equal to or greater than $100,000, the employer shall remit the employee’s contribution and the employer’s contribution to the Receiver General on or before the third day, not including a Saturday or holiday, after the end of the following periods in which remuneration was paid, (3) Paragraph 8(1.11)(a) of the Regulations is replaced by the following: (a) in accordance with subsection (1), if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is less than $25,000 and the employer has advised the Minister that the employer has so elected; or (4) The portion of paragraph 8(1.11)(b) of the Regulations before subparagraph (i) is replaced by the following: (b) if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is equal to or greater than $25,000 and less than $100,000 and the employer has advised the Minister that the employer has so elected, (5) Subsections (1) to (4) apply to amounts deducted or withheld after 2014. SOR/97-33 INSURABLE EARNINGS AND COLLECTION OF PREMIUMS REGULATIONS 39. (1) The portion of paragraph 4(2)(a) of the Insurable Earnings and Collection of Premiums Regulations before subparagraph (i) is replaced by the following: (a) if the average monthly withholding amount of an employer for the second year preceding a particular year is equal to or greater than $25,000 and less than $100,000, the employer shall remit employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General C. 20 Economic Action (2) The portion of paragraph 4(2)(b) of the Regulations before subparagraph (i) is replaced by the following: (b) if the average monthly withholding amount of an employer for the second year preceding a particular year is equal to or greater than $100,000, the employer shall remit employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the third day, not including a Saturday or holiday, after the end of each of the following periods in which insurable earnings were paid, namely, (3) Paragraph 4(3)(a) of the Regulations is replaced by the following: (a) in accordance with subsection (1), if the average monthly withholding amount of the employer for the year preceding the particular year is less than $25,000 and the employer has advised the Minister that the employer has so elected; and (4) The portion of paragraph 4(3)(b) of the Regulations before subparagraph (i) is replaced by the following: (b) if the average monthly withholding amount of the employer for the year preceding the particular year is equal to or greater than $25,000 and less than $100,000 and the employer has advised the Minister that the employer has so elected, (5) Subsections (1) to (4) apply to amounts deducted or withheld after 2014. PART 2 R.S., c. E-15 AMENDMENTS TO THE EXCISE TAX ACT (GST/HST MEASURES) 2007, c. 18, s. 6(2) 40. (1) Paragraph (c) of the definition “qualifying member” in subsection 156(1) of the Excise Tax Act is replaced by the following: (c) one of the following conditions is met: 2013-2014 Plan d’action écono (i) the registrant has property (other than financial instruments and property having a nominal value) and has last manufactured, produced, acquired or imported all or substantially all of its property (other than financial instruments and property having a nominal value) for consumption, use or supply exclusively in the course of commercial activities of the registrant, (ii) the registrant has no property (other than financial instruments and property having a nominal value) and has made supplies and all or substantially all of the supplies made by the registrant are taxable supplies, or (iii) the registrant has no property (other than financial instruments and property having a nominal value) and has not made taxable supplies and it is reasonable to expect that (A) the registrant will be making supplies throughout the next 12 months, (B) all or substantially all of those supplies will be taxable supplies, and (C) all or substantially all of the property (other than financial instruments and property having a nominal value) to be manufactured, produced, acquired or imported by the registrant within the next 12 months will be for consumption, use or supply exclusively in the course of commercial activities of the registrant. 2007, c. 18, s. 6(11) (2) Subsection 156(2) of the Act is replaced by the following: Election for nil consideration (2) For the purposes of this Part, if at any time after 2014 a person that is a specified member of a qualifying group files an election made jointly by the person and another specified member of the group, every taxable supply made between the person and the other specified member at a time when the election is in effect is deemed to have been made for no consideration. C. 20 Economic Action (3) Section 156 of the Act is amended by adding the following after subsection (2): Elections filed before 2015 (2.01) For the purposes of this section, if an election made under this section has been filed by any person before January 1, 2015, the election is deemed never to have been filed. 1993, c. 27, s. 27(4) (4) Subsection 156(4) of the Act is replaced by the following: Form of election and revocation (4) An election under subsection (2) made jointly by a particular specified member of a qualifying group and another specified member of the group and a revocation of the election by those specified members shall (a) be made in prescribed form containing prescribed information and specify the day (in this subsection referred to as the “effective day”) on which the election or revocation is to become effective; and (b) be filed with the Minister in prescribed manner on or before (i) the particular day that is the earlier of (A) the day on or before which the particular specified member must file a return under Division V for the reporting period of the particular specified member that includes the effective day, and (B) the day on or before which the other specified member must file a return under Division V for the reporting period of the other specified member that includes the effective day, or (ii) any day after the particular day that the Minister may allow. (5) Section 156 of the Act is amended by adding the following after subsection (4): Joint and several liability (5) A particular person and another person are jointly and severally, or solidarily, liable for all obligations under this Part that result upon, or as a consequence of, a failure to account for or pay as and when required under this Part an amount of net tax of the particular person or of 2013-2014 Plan d’action écono the other person if that tax is attributable to a supply made at any time between the particular person and the other person and if (a) an election under subsection (2) made jointly by the particular person and the other person (i) is in effect at that time, or (ii) ceased to be in effect before that time but the particular person and the other person are conducting themselves as if the election were in effect at that time; or (b) the particular person and the other person purport to have jointly made an election under subsection (2) before that time and are conducting themselves as if an election under subsection (2) made jointly by the particular person and the other person were in effect at that time. (6) Subsections (1) and (3) come into force on January 1, 2015. (7) Subsection (2) applies to any supply made after 2014. (8) Subsection (4) applies in respect of an election or a revocation the effective date of which is after 2014 and in respect of an election that is in effect on January 1, 2015, except that for an election that is in effect before 2015 and for a revocation of that election that is to become effective before 2016, paragraph 156(4)(b) of the Act, as enacted by subsection (4), is to be read as follows: (b) be filed with the Minister in prescribed manner after 2014 and before January 1, 2016 or any later day that the Minister may allow. (9) Subsection (5) applies in respect of any supply made after 2014. 2007, c. 18, s. 13(1) 41. (1) Subparagraph 178.8(7)(c)(ii) of the Act is replaced by the following: (ii) the amount of the rebate, abatement or refund shall be added in determining the net tax of the constructive importer for the reporting period in which the tax C. 20 Economic Action adjustment note is received, to the extent that the amount has been included in determining an input tax credit claimed by the constructive importer in a return filed for a preceding reporting period or the constructive importer is or was entitled to be compensated under a warranty for loss suffered because of any of the circumstances that gave rise to the rebate, abatement or refund by receiving a supply of replacement parts, or replacement property, that are goods included in section 5 of Schedule VII, and (2) Subsection (1) applies to goods imported on or after October 3, 2003 and to goods imported before that day that were not accounted for under section 32 of the Customs Act before that day. 1993, c. 27, s. 44(1) 42. Subparagraph 179(2)(c)(i) of the Act is replaced by the following: (i) states the consignee’s name and registration number assigned under section 241, and 43. (1) The Act is amended by adding the following after section 180: Restriction on recovery 180.01 If, under paragraph 180(d), a particular person is deemed to have paid tax equal to the tax paid by a non-resident person, the following rules apply: (a) subsection 232(3) does not apply in respect of the tax paid by the non-resident person; and (b) no portion of the tax paid by the nonresident person shall be rebated, refunded or remitted to the non-resident person, or shall otherwise be recovered by the non-resident person, under this or any other Act of Parliament. (2) Subsection (1) is deemed to have come into force on January 17, 2014. 1997, c. 10, s. 44(1) 44. (1) Subsection 225(3.1) of the Act is replaced by the following: 2013-2014 Restriction Plan d’action écono (3.1) An amount shall not be included in the total for B in the formula set out in subsection (1) for a reporting period of a person to the extent that, before the end of the period, the amount (a) is included in an adjustment, refund or credit for which a credit note referred to in subsection 232(3) has been received by the person or a debit note referred to in that subsection has been issued by the person; or (b) was otherwise rebated, refunded or remitted to the person, or was otherwise recovered by the person, under this or any other Act of Parliament. (2) Subsection (1) is deemed to have come into force on April 23, 1996. 2013, c. 34, s. 416(1) 45. (1) Subsection 225.1(4.1) of the Act is replaced by the following: Restriction (4.1) An amount is not to be included in the total for B in the formula set out in subsection (2) for a reporting period of a charity to the extent that, before the end of the period, the amount (a) is included in an adjustment, refund or credit for which a credit note referred to in subsection 232(3) has been received by the charity or a debit note referred to in that subsection has been issued by the charity; or (b) was otherwise rebated, refunded or remitted to the charity, or was otherwise recovered by the charity, under this or any other Act of Parliament. (2) Subsection (1) applies for the purpose of determining the net tax of a charity for reporting periods beginning after 1996. 1993, c. 27, s. 93(1) 46. (1) Paragraph 232(3)(c) of the Act is replaced by the following: (c) the amount shall be added in determining the net tax of the other person for the reporting period of the other person in which the debit note is issued to the particular person or the credit note is received by the other person, to the extent that the amount has been included in determining an input tax C. 20 Economic Action credit claimed by the other person in a return filed for a preceding reporting period of the other person; and (2) Subsection (1) is deemed to have come into force on April 23, 1996. 47. Section 241 of the Act is amended by adding the following after subsection (1.2): Notice of intent (1.3) If the Minister has reason to believe that a person that is not registered under this Subdivision is required to be registered for the purposes of this Part and has failed to apply for registration under this Subdivision as and when required, the Minister may send a notice in writing (in this section referred to as a “notice of intent”) to the person that the Minister proposes to register the person under subsection (1.5). Representations to Minister (1.4) Upon receipt of a notice of intent, a person shall apply for registration under this Subdivision or establish to the satisfaction of the Minister that the person is not required to be registered for the purposes of this Part. Registration by Minister (1.5) If, after 60 days after the particular day on which a notice of intent was sent by the Minister to a person, the person has not applied for registration under this Subdivision and the Minister is not satisfied that the person is not required to be registered for the purposes of this Part, the Minister may register the person and, upon doing so, shall assign a registration number to the person and notify the person in writing of the registration number and the effective date of the registration, which effective date is not to be earlier than 60 days after the particular day. 2010, c. 12, s. 76(1) 48. (1) The heading “Information Return for Financial Institutions” before section 273.2 of the Act is replaced by the following: Information Returns (2) Subsection (1) comes into force on January 1, 2015. 2013-2014 Plan d’action écono 49. (1) The Act is amended by adding the following after section 273.2: Electronic funds transfer 273.3 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Part. (2) Subsection (1) comes into force on January 1, 2015. 50. (1) Paragraph 295(5)(d) of the Act is amended by striking out “or” at the end of subparagraph (vi), by adding “or” at the end of subparagraph (vii) and by adding the following after subparagraph (vii): (viii) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act; (2) Subsection 295(5) of the Act is amended by striking out “or” at the end of paragraph (m), by adding “or” at the end of paragraph (n) and by adding the following after paragraph (n): (o) provide confidential information to a person who has — under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance — entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract. (3) Section 295 of the Act is amended by adding the following after subsection (5.03): Serious offences (5.04) An official may provide to a law enforcement officer of an appropriate police organization C. 20 Economic Action (a) confidential information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be (i) an offence under any of (A) section 3 of the Corruption of Foreign Public Officials Act, (B) sections 119 to 121, 123 to 125 and 426 of the Criminal Code, (C) section 465 of the Criminal Code as it relates to an offence described in clause (B), and (D) sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of the Criminal Code, (ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the Criminal Code, for which the maximum term of imprisonment is 10 years or more, or (iii) an offence (A) that is punishable by a minimum term of imprisonment, (B) for which the maximum term of imprisonment is 14 years or life, or (C) for which the maximum term of imprisonment is 10 years and that (I) resulted in bodily harm, (II) involved the import, export, trafficking or production of drugs, or (III) involved the use of a weapon; and (b) information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph. Plan d’action écono 2013-2014 51. The Act is amended by adding the following after section 300: Amount deemed not assessed 300.1 Despite any other provision of this Part, an amount in respect of which particular information relevant to its assessment was provided to the Canada Revenue Agency under a contract entered into by a person under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance is, until the amount is collected by the Minister, deemed for the purpose of any agreement entered into by or on behalf of the Government of Canada under section 8.3 of the Federal-Provincial Fiscal Arrangements Act not to be payable or remittable under this Part as a result of an assessment. 2007, c. 29, s. 50(1) 52. (1) The portion of the definition “practitioner” in section 1 of Part II of Schedule V to the Act before paragraph (b) is replaced by the following: “practitioner”, in respect of a supply of optometric, chiropractic, physiotherapy, chiropodic, podiatric, osteopathic, audiological, speechlanguage pathology, occupational therapy, psychological, midwifery, dietetic, acupuncture or naturopathic services, means a person who (a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, osteopathy, audiology, speech-language pathology, occupational therapy, psychology, midwifery, dietetics, acupuncture or naturopathy as a naturopathic doctor, as the case may be, (2) Subsection (1) applies to any supply made after February 11, 2014. 53. (1) Section 7 of Part II of Schedule V to the Act is amended by striking out “and” at the end of paragraph (j) and by adding the following after paragraph (k): (l) acupuncture services; and (m) naturopathic services. C. 20 Economic Action (2) Subsection (1) applies to any supply made after February 11, 2014. 2008, c. 28, s. 84(1) 54. (1) The portion of section 14 of Part II of Schedule V to the Act before paragraph (b) is replaced by the following: 14. A supply (other than a zero-rated supply or a prescribed supply) of a training service, or of a service of designing a training plan, if (a) the training is specially designed to assist individuals with a disorder or disability in coping with the effects of the disorder or disability or to alleviate or eliminate those effects and is given or, in the case of a service of designing a training plan, is to be given to a particular individual with the disorder or disability or to another individual who provides personal care or supervision to the particular individual otherwise than in a professional capacity; and 2008, c. 28, s. 84(1) (2) Subparagraphs 14(b)(i) and (ii) of Part II of Schedule V to the Act are replaced by the following: (i) a person acting in the capacity of a practitioner, medical practitioner, social worker or registered nurse, and in the course of a professional-client relationship between the person and the particular individual, has certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects, (ii) a prescribed person, or a member of a prescribed class of persons, has, subject to prescribed circumstances or conditions, certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects, or Plan d’action écono 2013-2014 (3) Subsections (1) and (2) apply to any supply made after February 11, 2014. 2008, c. 28, s. 84(1) 55. (1) The portion of section 15 of Part II of Schedule V to the Act before paragraph (a) is replaced by the following: 15. A training service or a service of designing a training plan is not included in section 14 if the training is similar to training ordinarily given to individuals who (2) Subsection (1) applies to any supply made after February 11, 2014. 56. (1) Section 1 of Part V.1 of Schedule V to the Act is amended by striking out “or” at the end of paragraph (m), by adding “or” at the end of paragraph (n) and by adding the following after paragraph (n): (o) a parking space if (i) the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity, (ii) at the time the supply is made, it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a property of, or a facility or establishment operated by, a particular person that is a municipality, a school authority, a hospital authority, a public college or a university, and (iii) any of the following conditions is met: (A) under the governing documents of the charity, the charity is expected to use a significant part of its income or assets for the benefit of one or more of the particular persons referred to in subparagraph (ii), C. 20 Economic Action (B) the charity and any particular person referred to in subparagraph (ii) have entered into one or more agreements with each other or with other persons in respect of the use by the individuals referred to in subparagraph (ii) of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply, or (C) any particular person referred to in subparagraph (ii) performs any function or activity in respect of supplies by the charity of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply. (2) Subsection (1) applies to any supply made after March 21, 2013, except that a supply of a parking space made by a charity after that day and on or before January 24, 2014 is only included in paragraph (o) of section 1 of Part V.1 of Schedule V to the Act, as enacted by subsection (1), if it also meets the following conditions: (a) the parking space is situated at a particular property for which, at the time the supply is made, it is reasonable to expect that the parking spaces at the particular property will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a property of, or a facility or establishment operated by, a particular person that is a municipality, a school authority, a hospital authority, a public college or a university; and (b) any of the following conditions is met: (i) under the governing documents of the charity, the charity is expected to use a significant part of its income or assets 2013-2014 Plan d’action écono for the benefit of one or more of the particular persons referred to in paragraph (a), (ii) the charity and any particular person referred to in paragraph (a) have entered into one or more agreements with each other or with other persons in respect of the use of the parking spaces at the particular property by the individuals referred to in that paragraph, or (iii) any particular person referred to in paragraph (a) performs any function or activity in respect of the supplies by the charity of parking spaces at the particular property. 1997, c. 10, s. 102(1) 57. (1) Section 5 of Part V.1 of Schedule V to the Act is replaced by the following: 5. A supply made by a charity of any property or service if all or substantially all of the supplies of the property or service by the charity are made for no consideration, but not including a supply of (a) blood or blood derivatives; or (b) a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity. (2) Subsection (1) applies to any supply made after March 21, 2013. 58. (1) Part V.1 of Schedule V to the Act is amended by adding the following after section 6: 7. A supply (other than a supply by way of sale) of a parking space in a parking lot made by a charity if (a) at the time the supply is made, either C. 20 Economic Action (i) all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by individuals who are accessing a public hospital, or (ii) it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital; (b) it is not the case that (i) all or substantially all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity, (ii) the supply or the amount of the consideration for the supply is conditional on the parking space being used by a person other than an individual accessing a public hospital otherwise than in a professional capacity, or (iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area (as defined in section 1 of Part VI) in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and (c) no election made by the charity under section 211 of the Act is in effect, in respect of the property on which the parking space is situated, at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply. 2013-2014 Plan d’action écono (2) Subsection (1) applies to any supply made after March 21, 2013. (3) If a charity collected an amount as or on account of tax under Part IX of the Act in respect of a supply of a parking space made by the charity after March 21, 2013 and on or before January 24, 2014 and, by reason of the application of subsection (1), no tax was collectible by the charity in respect of the supply, then, for the purpose of determining the net tax of the charity, the amount is deemed not to have been collected as or on account of tax under Part IX of the Act. (4) If an amount is deemed not to have been collected by a person as or on account of tax under subsection (3) and that amount was taken into consideration in assessing the net tax of the person under section 296 of the Act for a reporting period of the person, the person is entitled until the day that is one year after the day on which this Act receives royal assent to request in writing that the Minister of National Revenue make an assessment, reassessment or additional assessment for the purpose of taking into account that the amount is deemed not to have been collected by the person as or on account of tax and, on receipt of the request, the Minister must with all due dispatch (a) consider the request; and (b) under section 296 of the Act assess, reassess or make an additional assessment of the net tax of the person for any reporting period of the person and of any interest, penalty or other obligation of the person, but only to the extent that the assessment, reassessment or additional assessment may reasonably be regarded as relating to the amount. C. 20 Economic Action 59. (1) Section 1 of Part VI of Schedule V to the Act is amended by adding the following in alphabetical order: “specified parking area” in relation to a supply of a parking space means all of the parking spaces that could be chosen for use in parking under the agreement for the supply of the parking space if all of those parking spaces were vacant and none were reserved for specific users; (2) Subsection (1) is deemed to have come into force on March 21, 2013. 60. (1) Part VI of Schedule V to the Act is amended by adding the following after section 25: 25.1 A supply (other than a supply by way of sale) of a parking space in a parking lot made by a public sector body if (a) at the time the supply is made, either (i) all of the parking spaces in the specified parking area in relation to the supply are reserved for use by individuals who are accessing a public hospital, or (ii) it is reasonable to expect that the specified parking area in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital; (b) it is not the case that (i) all or substantially all of the parking spaces in the specified parking area in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity, (ii) the supply or the amount of the consideration for the supply is conditional on the parking space being used by a person other than an individual accessing a public hospital otherwise than in a professional capacity, or 2013-2014 Plan d’action écono (iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and (c) no election made by the public sector body under section 211 of the Act is in effect, in respect of the property on which the parking space is situated, at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply. (2) Subsection (1) applies to any supply made after January 24, 2014. 61. (1) Part II of Schedule VI to the Act is amended by adding the following after section 9: 9.1 A supply of eyewear that is specially designed to treat or correct a defect of vision by electronic means, if the eyewear is supplied on the written order of a person that is entitled under the laws of a province to practise the profession of medicine or optometry for the treatment or correction of a defect of vision of a consumer who is named in the order. (2) Subsection (1) applies to any supply made after February 11, 2014. C. 20 Economic Action PART 3 AMENDMENTS TO THE EXCISE ACT, 2001, THE EXCISE TAX ACT (OTHER THAN GST/HST MEASURES) AND THE AIR TRAVELLERS SECURITY CHARGE ACT 2002, c. 22 EXCISE ACT, 2001 Amendments to the Act 62. (1) The portion of subsection 42(1) of the French version of the Excise Act, 2001 before paragraph (a) is replaced by the following: Imposition 42. (1) Un droit sur les produits du tabac fabriqués au Canada ou importés et sur le tabac en feuilles importé est imposé aux taux prévus à l’annexe 1 et est exigible : (2) Subsection (1) is deemed to have come into force on February 12, 2014. 63. (1) The portion of section 43 of the French version of the Act before paragraph (a) is replaced by the following: Droit additionnel sur les cigares 43. Est imposé aux taux prévus à l’annexe 2, en plus du droit imposé en vertu de l’article 42, un droit sur les cigares qui sont fabriqués et vendus au Canada ou importés. Ce droit est exigible : (2) Subsection (1) is deemed to have come into force on February 12, 2014. 64. (1) The Act is amended by adding the following after section 43: Definition of “inflationary adjusted year” 43.1 (1) In this section, “inflationary adjusted year” means 2019 and every fifth year after that year. Adjustments (2) Each rate of duty set out in sections 1 to 4 of Schedule 1 and paragraph (a) of Schedule 2 in respect of a tobacco product is to be adjusted on December 1 of a particular inflationary adjusted year so that the rate is equal to the greater of Plan d’action écono 2013-2014 (a) the rate determined by the formula A×B where A is the rate of duty applicable to the tobacco product on November 30 of the particular inflationary adjusted year, and B is the amount determined by the formula in subparagraph (i) or (ii), rounded to the nearest one-thousandth, or, if the amount is equidistant from two consecutive onethousandths, rounded to the higher onethousandth, (i) if the particular inflationary adjusted year is 2019, C/D where C is the Consumer Price Index for the 12-month period ending on September 30, 2019, and D is the Consumer Price Index for the 12-month period that ended on September 30, 2013, (ii) for any other particular inflationary adjusted year, E/F where E is the Consumer Price Index for the 12-month period ending on September 30 of the particular inflationary adjusted year, and F is the Consumer Price Index for the 12-month period ending on September 30 of the inflationary adjusted year that precedes the particular inflationary adjusted year; and (b) the rate of duty referred to in the description of A in paragraph (a). C. 20 Rounding (3) The adjusted rate determined under subsection (2) is to be rounded to the nearest one-hundred-thousandth or, if the adjusted rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundredthousandth. Consumer Price Index (4) In this section, the Consumer Price Index for any 12-month period is the result arrived at by Economic Action (a) aggregating the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, for each month in that period; (b) dividing the aggregate obtained under paragraph (a) by 12; and (c) rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result obtained is equidistant from two consecutive one-thousandths, to the higher one-thousandth. (2) Subsection (1) is deemed to have come into force on February 12, 2014. 2008, c. 28, s. 56(1) 65. (1) Subsection 53(1) of the French version of the Act is replaced by the following: Droit spécial sur le tabac fabriqué importé livré à une boutique hors taxes 53. (1) Un droit spécial est imposé, aux taux prévus à l’article 1 de l’annexe 3, sur le tabac fabriqué importé qui est livré à une boutique hors taxes et qui n’est pas estampillé. (2) Subsection (1) is deemed to have come into force on February 12, 2014. 66. (1) Subsection 54(2) of the French version of the Act is replaced by the following: Droit spécial sur le tabac du voyageur (2) Un droit spécial est imposé, aux taux prévus à l’article 2 de l’annexe 3, sur le tabac du voyageur au moment de son importation. (2) Subsection (1) is deemed to have come into force on February 12, 2014. 67. (1) Paragraphs 56(1)(a) and (b) of the French version of the Act are replaced by the following: Plan d’action écono 2013-2014 a) si l’exportation est effectuée conformément à l’alinéa 50(4)a) par le titulaire de licence de tabac qui a fabriqué les produits, les taux prévus à l’article 3 de l’annexe 3; b) sinon, les taux prévus à l’article 4 de l’annexe 3. (2) Subsection (1) is deemed to have come into force on February 12, 2014. 2006, c. 4, s. 34(1) 68. (1) The heading “TOBACCO PRODUCTS INVENTORY TAX” before section 58.1 of the Act is replaced by the following: CIGARETTE INVENTORY TAX (2) Subsection (1) is deemed to have come into force on February 12, 2014. 2006, c. 4, s. 34(1); 2007, c. 35, s. 197(1) 69. (1) The definitions “loose tobacco”, “taxed tobacco” and “unit” in section 58.1 of the Act are repealed. (2) Section 58.1 of the Act is amended by adding the following in alphabetical order: “adjustment day” « date d’ajustement » “adjustment day” means (a) February 12, 2014; or (b) in the case of an inflationary adjusted year, December 1 of that year. “inflationary adjusted year” « année inflationniste » “taxed cigarettes” « cigarettes imposées » “inflationary adjusted year” has the same meaning as in subsection 43.1(1). “taxed cigarettes” of a person means cigarettes in respect of which duty has been imposed under section 42 before February 12, 2014 at the rate set out in paragraph 1(b) of Schedule 1, as that provision read on February 11, 2014, and that, at the beginning of February 12, 2014, (a) were owned by that person for sale in the ordinary course of a business of the person; (b) were not held in a vending machine; and (c) were not relieved from that duty under this Act. C. 20 Economic Action (3) The portion of the definition “taxed cigarettes” in section 58.1 of the Act before paragraph (a) is replaced by the following: “taxed cigarettes” « cigarettes imposées » “taxed cigarettes” of a person means cigarettes in respect of which duty has been imposed under section 42 or 53 at the rate applicable on the day before an adjustment day other than February 12, 2014, and that, at the beginning of the adjustment day, (4) Subsections (1) and (2) are deemed to have come into force on February 12, 2014. (5) Subsection (3) comes into force on November 30, 2019. 2006, c. 4, s. 34(1); 2007, c. 35, ss. 198(1) and 199(1) 70. (1) Sections 58.2 to 58.4 of the Act are replaced by the following: Imposition of tax — 2014 increase 58.2 (1) Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed cigarettes of the person held at the beginning of February 12, 2014 at the rate of $0.02015 per cigarette. Imposition of tax — inflationary adjusted years (2) Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed cigarettes of the person held at the beginning of December 1 of an inflationary adjusted year at a rate per cigarette equal to (a) in the case of cigarettes in respect of which duty has been imposed under section 42, the amount determined by the formula (A – B)/5 where A is the rate of duty applicable under paragraph 1(b) of Schedule 1 for each five cigarettes on December 1 of the inflationary adjusted year, and B is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes on November 30 of the inflationary adjusted year; and Plan d’action écono 2013-2014 (b) in the case of cigarettes in respect of which duty has been imposed under section 53, the amount determined by the formula C–D where C is the rate of duty applicable under paragraph 1(a) of Schedule 3 per cigarette on December 1 of the inflationary adjusted year, and D is the rate of duty applicable under paragraph 1(a) of Schedule 3 per cigarette on November 30 of the inflationary adjusted year. Rounding (3) The amount determined under paragraph (2)(a) or (b) is to be rounded to the nearest onehundred-thousandth or, if the amount is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth. Exemption for small retail inventory 58.3 Tax under this Part in respect of the inventory of all taxed cigarettes of a person that is held at the beginning of an adjustment day at a separate retail establishment of the person is not payable if that retail establishment holds inventory of 30,000 or fewer cigarettes. Taking of inventory 58.4 Every person liable to pay tax under this Part shall, for the purposes of this Part, determine that person’s inventory of all taxed cigarettes held at the beginning of an adjustment day. (2) Subsection (1) is deemed to have come into force on February 12, 2014. 2007, c. 35, s. 200(1) 71. (1) Subsection 58.5(1) of the Act is replaced by the following: Returns 58.5 (1) Every person liable to pay tax under this Part shall file a return with the Minister in the prescribed form and manner on or before, (a) in the case of the tax imposed under subsection 58.2(1), April 30, 2014; or (b) in any other case, the last day of the month following December of an inflationary adjusted year. (2) Subsection (1) is deemed to have come into force on February 12, 2014. C. 20 2007, c. 35, s. 201(1) 72. (1) Subsection 58.6(1) of the Act is replaced by the following: Payment 58.6 (1) Every person shall pay to the Receiver General the total tax payable by the person under this Part on or before Economic Action (a) in the case of the tax imposed under subsection 58.2(1), April 30, 2014; or (b) in any other case, the last day of the month following December of an inflationary adjusted year. (2) Subsection (1) is deemed to have come into force on February 12, 2014. 2008, c. 28, s. 58(1) 73. (1) Section 180.1 of the Act is replaced by the following: Refund — imported black stock tobacco 180.1 (1) The Minister may refund to a person who has imported manufactured tobacco an amount determined in accordance with subsection (2) in respect of the tobacco if (a) the person provides evidence satisfactory to the Minister that (i) duty was imposed on the tobacco under section 42 at a rate set out in paragraph 1(b), 2(b) or 3(b) of Schedule 1, as those paragraphs read on February 11, 2014, and paid, and (ii) the tobacco was black stock (A) that was delivered to a duty free shop or customs bonded warehouse, or to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, before February 12, 2014, or (B) that was exported before February 12, 2014 for delivery to a foreign duty free shop or as foreign ships’ stores; and (b) the person applies to the Minister for the refund within two years after the tobacco was imported. Determination of refund (2) The amount of the refund is equal to the amount by which (a) the duty referred to in subparagraph (1)(a)(i) Plan d’action écono 2013-2014 exceeds (b) the duty that would have been imposed under section 42 on the tobacco if the applicable rate of duty had been the rate set out in paragraph 1(a), 2(a) or 3(a) of Schedule 1, as those paragraphs read on February 11, 2014. (2) Section 180.1 of the Act is repealed. (3) Subsection (1) is deemed to have come into force on February 12, 2014. (4) Subsection (2) comes into force on February 12, 2016. 74. (1) The Act is amended by adding the following after section 207: Electronic funds transfer 207.1 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act. (2) Subsection (1) comes into force on January 1, 2015. 75. (1) Paragraph 211(6)(e) of the Act is amended by striking out “or” at the end of subparagraph (vi), by adding “or” at the end of subparagraph (vii) and by adding the following after subparagraph (vii): (viii) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act; (2) Subsection 211(6) of amended by striking out “or” paragraph (l), by adding “or’’ paragraph (m) and by adding after paragraph (m): the Act is at the end of at the end of the following (n) provide confidential information to a person who has — under a program administered by the Canada Revenue Agency to obtain information relating to tax C. 20 Economic Action non-compliance — entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract. (3) Section 211 of the Act is amended by adding the following after subsection (6.3): Serious offences (6.4) An official may provide to a law enforcement officer of an appropriate police organization (a) confidential information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be (i) an offence under any of (A) section 3 of the Corruption of Foreign Public Officials Act, (B) sections 119 to 121, 123 to 125 and 426 of the Criminal Code, (C) section 465 of the Criminal Code as it relates to an offence described in clause (B), and (D) sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of the Criminal Code, (ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the Criminal Code, for which the maximum term of imprisonment is 10 years or more, or (iii) an offence (A) that is punishable by minimum term of imprisonment, (B) for which the maximum term of imprisonment is 14 years or life, or (C) for which the maximum term of imprisonment is 10 years and that (I) resulted in bodily harm, Plan d’action écono 2013-2014 (II) involved the import, export, trafficking or production of drugs, or (III) involved the use of a weapon; and (b) information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph. 2007, c. 35, s. 202(1); 2008, c. 28, s. 61(1); 2013, c. 33, s. 54(1) 76. (1) Paragraph 216(2)(a) of the Act is replaced by the following: (a) the total of (i) $0.21 multiplied by the number of cigarettes to which the offence relates, (ii) $0.21 multiplied by the number of tobacco sticks to which the offence relates, (iii) $0.26 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and (iv) $0.41 multiplied by the number of cigars to which the offence relates, and (2) Paragraph 216(2)(a) of the Act is replaced by the following: (a) the total of (i) in the case of cigarettes, the number of cigarettes to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive onehundredths, rounded to the higher onehundredth, determined by the formula (A/5) × 2 where A is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes at the time the offence was committed, C. 20 Economic Action (ii) in the case of tobacco sticks, the number of tobacco sticks to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula B×2 where B is the rate of duty applicable under section 2 of Schedule 1 per tobacco stick at the time the offence was committed, (iii) in the case of manufactured tobacco other than cigarettes or tobacco sticks, the number of grams of manufactured tobacco to which the offence relates multiplied by the amount, rounded to the nearest onehundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula (C/50) × 2 where C is the rate of duty applicable under section 3 of Schedule 1 per 50 grams at the time the offence was committed, and (iv) in the case of cigars, the number of cigars to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula D×5 where D is the rate of duty applicable under paragraph (a) of Schedule 2 per cigar at the time the offence was committed, and Plan d’action écono 2013-2014 2007, c. 35, s. 202(2); 2008, c. 28, s. 61(2); 2013, c. 33, s. 54(2) (3) Paragraph 216(3)(a) of the Act is replaced by the following: (a) the total of (i) $0.32 multiplied by the number of cigarettes to which the offence relates, (ii) $0.32 multiplied by the number of tobacco sticks to which the offence relates, (iii) $0.39 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and (iv) $0.82 multiplied by the number of cigars to which the offence relates, and (4) Paragraph 216(3)(a) of the Act is replaced by the following: (a) the total of (i) in the case of cigarettes, the number of cigarettes to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive onehundredths, rounded to the higher onehundredth, determined by the formula (A/5) × 3 where A is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes at the time the offence was committed, (ii) in the case of tobacco sticks, the number of tobacco sticks to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula B×3 where C. 20 Economic Action B is the rate of duty applicable under section 2 of Schedule 1 per tobacco stick at the time the offence was committed, (iii) in the case of manufactured tobacco other than cigarettes or tobacco sticks, the number of grams of manufactured tobacco to which the offence relates multiplied by the amount, rounded to the nearest onehundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula (C/50) × 3 where C is the rate of duty applicable under section 3 of Schedule 1 per 50 grams at the time the offence was committed, and (iv) in the case of cigars, the number of cigars to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula D × 10 where D is the rate of duty applicable under paragraph (a) of Schedule 2 per cigar that applied at the time the offence was committed, and (5) Subsections (2) and (4) come into force on December 1, 2019. 2007, c. 18, s. 122 77. (1) Section 236 of the Act is repealed. (2) Subsection (1) is deemed to have come into force on February 12, 2014. 2007, c. 35, s. 203(1); 2008, c. 28, s. 62; 2013, c. 33, s. 55 78. (1) Paragraphs 240(a) to (c) of the Act are replaced by the following: (a) $0.40 per cigarette that was removed in contravention of that subsection, Plan d’action écono 2013-2014 (b) $0.40 per tobacco stick that was removed in contravention of that subsection, and (c) $502.19 per kilogram of manufactured tobacco, other than cigarettes and tobacco sticks, that was removed in contravention of that subsection. (2) Paragraphs 240(a) to (c) of the Act are replaced by the following: (a) in the case of cigarettes, the number of cigarettes that were removed in contravention of that subsection multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula (A/5 + B) × 2 where A is the rate of duty set out in section 1 of Schedule 1 that applied at the time the cigarettes were removed, and B is the rate of duty set out in paragraph 4(a) of Schedule 3 that applied at the time the cigarettes were removed, (b) in the case of tobacco sticks, the number of tobacco sticks that were removed in contravention of that subsection multiplied by the amount, rounded to the nearest onehundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula (C + D) × 2 where C is the rate of duty set out in section 2 of Schedule 1 that applied at the time the tobacco sticks were removed, and D is the rate of duty set out in paragraph 4(b) of Schedule 3 that applied at the time the tobacco sticks were removed, and (c) in the case of manufactured tobacco other than cigarettes and tobacco sticks, the number of kilograms of manufactured tobacco that were removed in contravention of that subsection multiplied by the amount, rounded C. 20 Economic Action to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher onehundredth, determined by the formula (E + F) × 40 where E is the rate of duty set out in section 3 of Schedule 1 that applied at the time the manufactured tobacco was removed, and F is the rate of duty set out in paragraph 4(c) of Schedule 3 that applied at the time the manufactured tobacco was removed. (3) Subsection (2) comes into force on December 1, 2019. 2003, c. 15, s. 47(1); 2007, c. 35, ss. 204(1) and 207(1); 2008, c. 28, ss. 63(1) and (2); 2013, c. 33, ss. 56(1) and (2) 79. (1) The portion of Schedule 1 to the Act before section 5 is replaced by the following: SCHEDULE 1 (Sections 42, 43.1 and 58.2) RATES OF DUTY ON TOBACCO PRODUCTS 1. Cigarettes: for each five cigarettes or fraction of five cigarettes contained in any package, (a) $0.52575; or (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate. 2. Tobacco sticks: per stick, (a) $0.10515; or (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate. 3. Manufactured tobacco other than cigarettes and tobacco sticks: per 50 grams or fraction of 50 grams contained in any package, (a) $6.57188; or Plan d’action écono 2013-2014 (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate. 4. Cigars: per 1,000 cigars, (a) $22.88559; or (b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate. (2) Schedule 1 to the Act is amended by replacing the references after the heading “SCHEDULE 1” with the following: (Sections 42, 43.1 and 58.2, subsections 216(2) and (3) and section 240) (3) Subsection (1) is deemed to have come into force on February 12, 2014. (4) Subsection (2) comes into force on December 1, 2019. 2007, c. 35, ss. 208(1) and (2) 80. (1) Schedule 2 to the Act is replaced by the following: SCHEDULE 2 (Sections 43 and 43.1) ADDITIONAL DUTY ON CIGARS Cigars: per cigar, the greater of (a) either (i) $0.08226, or (ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 43.1(2), the adjusted rate; and (b) the amount obtained by multiplying the sale price, in the case of cigars manufactured in Canada, or the duty-paid value, in the case of imported cigars, by the following percentage: (i) if the rate referred to in subparagraph (a)(i) has not been adjusted under subsection 43.1(2), 82%, or (ii) if the rate referred to in subparagraph (a)(i) has been adjusted under subsection 43.1(2), the amount, rounded to the nearest whole number, or, if the amount is equidistant from two consecutive whole C. 20 Economic Action numbers, to the higher whole number, expressed as a percentage, determined by the formula A × 1000 where A is the adjusted rate referred to in subparagraph (a)(ii), as if that rate were not expressed in dollars. (2) Schedule 2 to the Act is amended by replacing the references after the heading “SCHEDULE 2” with the following: (Sections 43 and 43.1 and subsections 216(2) and (3)) (3) Subsection (1) is deemed to have come into force on February 12, 2014. (4) Subsection (2) comes into force on December 1, 2019. 2003, c. 15, ss. 51 to 53; 2008, c. 28, ss. 65(1), 66(1) and 67(1); 2013, c. 33, ss. 57(1), 58(1) and 59(1) 81. (1) The portion of Schedule 3 to the Act before section 4 is replaced by the following: SCHEDULE 3 (Sections 53, 54, 56 and 58.2) RATES OF SPECIAL DUTIES ON CERTAIN MANUFACTURED TOBACCO 1. Special duty on imported manufactured tobacco: (a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundredthousandth, A/5 where A is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes; Plan d’action écono 2013-2014 (b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and (c) in dollars per 50 grams, or fraction of 50 grams, contained in any package of manufactured tobacco other than cigarettes or tobacco sticks, the rate of duty applicable under section 3 of Schedule 1 per 50 grams. 2. Special duty on traveller’s tobacco: (a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundredthousandth, A/5 where A is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes; (b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and (c) in dollars per 50 grams, or fraction of 50 grams, contained in any package of manufactured tobacco other than cigarettes or tobacco sticks, the rate of duty applicable under section 3 of Schedule 1 per 50 grams. 3. Special duty on unstamped tobacco products: (a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundredthousandth, A/5 where A is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes; C. 20 Economic Action (b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and (c) in dollars per kilogram of tobacco products other than cigarettes or tobacco sticks, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth, A × 20 where A is the rate of duty applicable under section 3 of Schedule 1 per 50 grams of manufactured tobacco. (2) Schedule 3 to the Act is amended by replacing the references after the heading “SCHEDULE 3” with the following: (Sections 53, 54, 56, 58.2 and 240) (3) Subsection (1) is deemed to have come into force on February 12, 2014. (4) Subsection (2) comes into force on December 1, 2019. Application 82. For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount is to be determined and interest is to be computed on it as though paragraphs 1(a), 2(a), 3(a) and 4(a) of Schedule 1 of the Excise Act, 2001, as enacted by section 79, subparagraphs (a)(i) and (b)(i) of Schedule 2 of that Act, as enacted by section 80, and section 81 had come into force on February 12, 2014. R.S., c. E-15 EXCISE TAX ACT R.S., c. 7 (2nd Supp.), s. 34(1) 83. (1) Subsection 68.16(3) of the Excise Tax Act is replaced by the following: Plan d’action écono 2013-2014 Presumption (3) Any payment made to a person referred to in paragraph (1)(i) or (2)(e) shall, for the purposes of subsection (4), paragraph 97.1(1)(b) and sections 98 to 101, be deemed to have been made to the purchaser. (2) Subsection (1) comes into force on the day after the day on which this Act receives royal assent. 2006, c. 4, s. 130(1) 84. (1) Subsection 79.03(4) of the Act is replaced by the following: Interest and penalty amounts of $25 or less (4) If, at any time, a person pays an amount not less than the total of all amounts, other than interest and penalty under subsection 7(1.1) or 68.5(9.1) or section 95.1 or 95.2, owing at that time to Her Majesty in right of Canada under this Act for a reporting period of the person and the total amount of interest and penalty payable by the person under this Act for that reporting period is not more than $25.00, the Minister may cancel the interest and penalty. (2) Subsection (1) comes into force on the day after the day on which this Act receives royal assent. 85. (1) The Act is amended by adding the following after section 95.1: False statements or omissions 95.2 (1) Every person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice, answer or report (each of which is in this section referred to as a “return”) made in respect of a reporting period is liable to a penalty of the greater of $250 and 25% of the total of (a) if the false statement or omission is relevant to the determination of an amount of tax payable by the person, the amount, if any, by which (i) that tax payable exceeds C. 20 Economic Action (ii) the amount that would be the tax payable by the person if the tax were determined on the basis of the information provided in the return, and (b) if the false statement or omission is relevant to the determination of a refund, rebate or any other amount payable to the person (each of which is in this section referred to as a “rebate”) under this Act, the amount, if any, by which (i) the amount that would be the rebate payable to the person if the rebate were determined on the basis of the information provided in the return exceeds (ii) the amount of the rebate payable to the person. Burden of proof in respect of penalties (2) If, in an appeal under this Act, a penalty assessed by the Minister under this section is in issue, the burden of establishing the facts justifying the assessment of the penalty is on the Minister. (2) Subsection (1) applies to any return filed by a person after the day on which this Act receives royal assent. R.S., c. 7 (2nd Supp.), s. 44(1); R.S., c. 12 (4th Supp.), s. 36(1) 86. (1) Section 97 of the Act is replaced by the following: Failing to file return 97. Every person required, by or pursuant to any Part except Part I, to file a return, who fails to file the return within the time it is required to be filed, is guilty of an offence and liable to a fine of not less than $10 and not more than $100. Offences for false statements 97.1 (1) Every person commits an offence who (a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, form, certificate, statement, invoice, answer or report filed or made as required by or under this Act or the regulations made under this Act; 2013-2014 Plan d’action écono (b) for the purpose of evading payment or remittance of any tax under this Act, or obtaining a refund, rebate or other amount to which the person is not entitled under this Act, (i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or (ii) makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person; (c) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment or remittance of tax or any other amount imposed under this Act; (d) wilfully, in any manner, obtains or attempts to obtain a refund, rebate or other amount to which the person is not entitled under this Act; or (e) conspires with any person to commit an offence described in any of paragraphs (a) to (d). Prosecution on summary conviction (2) Every person who commits an offence under subsection (1) is guilty of an offence punishable on summary conviction and, in addition to any penalty otherwise provided, is liable to (a) a fine of not less than 50%, and not more than 200%, of the amount of the tax that was sought to be evaded, or of the refund, rebate or other amount sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $1,000 and not more than $25,000; or (b) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding two years. Prosecution on indictment (3) Every person who is charged with an offence described in subsection (1) may, at the election of the Attorney General of Canada, be C. 20 Economic Action prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to (a) a fine of not less than 100%, and not more than 200%, of the amount of the tax that was sought to be evaded, or of the refund, rebate or other amount sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $2,000 and not more than $25,000; or (b) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding five years. Penalty on conviction (4) A person that is convicted of an offence under subsection (2) or (3) is not liable to pay a penalty imposed under subsection 79(5) or section 95.1, 95.2 or 109 or under a regulation made under this Act for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made. Stay of appeal (5) If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Federal Court or may file a request for a postponement or adjournment with the Tribunal, as the case may be, and, on doing so, the proceedings before the Federal Court are stayed or the proceedings before the Tribunal are postponed or adjourned, as the case may be, pending final determination of the outcome of the prosecution. (2) Subsection (1) comes into force on the day after the day on which this Act receives royal assent. 87. (1) The Act is amended by adding the following after section 98.1: Electronic funds transfer 98.2 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act. Plan d’action écono 2013-2014 (2) Subsection (1) comes into force on January 1, 2015. 88. (1) Section 102 of the Act is repealed. (2) Subsection (1) comes into force on the day after the day on which this Act receives royal assent. 89. (1) Section 108 of the Act is repealed. (2) Subsection (1) comes into force on the day after the day on which this Act receives royal assent. 2002, c. 9, s. 5 AIR TRAVELLERS SECURITY CHARGE ACT 90. (1) The Air Travellers Security Charge Act is amended by adding the following after section 37: Electronic funds transfer 37.1 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act. (2) Subsection (1) comes into force on January 1, 2015. PART 4 CUSTOMS TARIFF 1997, c. 36 AMENDMENTS TO THE ACT 91. The expression “Supplementary Note.” in Chapter 16 of the List of Tariff Provisions set out in the schedule to the Customs Tariff is replaced by the following: Supplementary Notes. 92. Chapter 16 of the List of Tariff Provisions set out in the schedule to the Act is amended by adding the following after Supplementary Note 1: 2. Where the components of food preparations of a type used commercially in the preparation of fresh food products for direct sale to a consumer include cheese, C. 20 Economic Action those components are to be classified separately, in their respective headings, regardless of their packaging. 93. Tariff item Nos. 8905.20.10 and 8905.90.10 in the List of Tariff Provisions set out in the schedule to the Act are repealed. 94. Tariff item No. 9809.00.00 in the List of Tariff Provisions set out in the schedule to the Act is repealed. 95. The Description of Goods of tariff item No. 9833.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding a reference to “the Governor General,” before the reference to “the Prime Minister of Canada”. 96. The List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 1 to this Act. 97. The List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule to the Act is amended by adding, in numerical order, the tariff items set out in Schedule 2 to this Act. COMING INTO FORCE November 29, 2013 98. (1) Sections 91 and 92 are deemed to have come into force on November 29, 2013. May 5, 2014 (2) Sections 93, 96 and 97 are deemed to have come into force on May 5, 2014. PART 5 CANADA–UNITED STATES ENHANCED TAX INFORMATION EXCHANGE AGREEMENT IMPLEMENTATION ACT ENACTMENT OF ACT Enactment 99. The Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act, whose text is as follows and whose schedule is set out in Schedule 3 to this Act, is enacted: 2013-2014 Plan d’action écono An Act to implement the Canada–United States Enhanced Tax Information Exchange Agreement Short title 1. This Act may be cited as the Canada– United States Enhanced Tax Information Exchange Agreement Implementation Act. Definition of “Agreement” 2. In this Act, “Agreement” means the Agreement between the Government of Canada and the Government of the United States of America set out in the schedule, as amended from time to time. Agreement approved 3. The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force. Inconsistent laws — general rule 4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Agreement and the provisions of any other law (other than Part XVIII of the Income Tax Act), the provisions of this Act and the Agreement prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency. Regulations 5. The Minister of National Revenue may make any regulations that are necessary for carrying out the Agreement or for giving effect to any of its provisions. Entry into force of Agreement 6. (1) The Minister of Finance must cause a notice of the day on which the Agreement enters into force to be published in the Canada Gazette within 60 days after that day. Amending instrument (2) The Minister of Finance must cause a notice of the day on which any instrument amending the Agreement enters into force to be published, together with a copy of the instrument, in the Canada Gazette within 60 days after that day. Termination (3) The Minister of Finance must cause a notice of the day on which the Agreement is terminated to be published in the Canada Gazette within 60 days after that day. 74 R.S., c. 1 (5th Supp.) C. 20 Economic Action AMENDMENTS TO THE INCOME TAX ACT 100. (1) The portion of subsection 162(6) of the Income Tax Act before paragraph (b) is replaced by the following: Failure to provide identification number (6) Every person or partnership who fails to provide on request their Social Insurance Number, their business number or their U.S. federal taxpayer identifying number to a person required under this Act or a regulation to make an information return requiring the number is liable to a penalty of $100 for each such failure, unless (a) an application for the assignment of the number is made within 15 days (or, in the case of a U.S. federal taxpayer identifying number, 90 days) after the request was received; and (2) Subsection (1) comes into force on the day on which the agreement set out in the schedule to the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act enters into force. 101. (1) The Act is amended by adding the following after Part XVII: PART XVIII ENHANCED INTERNATIONAL INFORMATION REPORTING Definitions “agreement” « accord » “electronic filing” « transmission électronique » 263. (1) The following definitions apply in this Part. “agreement” has the same meaning as in section 2 of the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act. “electronic filing” means using electronic media in a manner specified by the Minister. 2013-2014 “listed financial institution” « institution financière particulière » Plan d’action écono “listed financial institution” means a financial institution that is (a) an authorized foreign bank within the meaning of section 2 of the Bank Act in respect of its business in Canada, or a bank to which that Act applies; (b) a cooperative credit society, a savings and credit union or a caisse populaire regulated by a provincial Act; (c) an association regulated by the Cooperative Credit Associations Act; (d) a central cooperative credit society, as defined in section 2 of the Cooperative Credit Associations Act, or a credit union central or a federation of credit unions or caisses populaires that is regulated by a provincial Act other than one enacted by the legislature of Quebec; (e) a financial services cooperative regulated by An Act respecting financial services cooperatives, R.S.Q., c. C-67.3, or An Act respecting the Mouvement Desjardins, S.Q. 2000, c. 77; (f) a life company or a foreign life company to which the Insurance Companies Act applies or a life insurance company regulated by a provincial Act; (g) a company to which the Trust and Loan Companies Act applies; (h) a trust company regulated by a provincial Act; (i) a loan company regulated by a provincial Act; (j) an entity authorized under provincial legislation to engage in the business of dealing in securities or any other financial instruments, or to provide portfolio management, investment advising, fund administration, or fund management, services; (k) an entity that is represented or promoted to the public as a collective investment vehicle, mutual fund, exchange traded fund, private equity fund, hedge fund, venture capital fund, leveraged buyout fund or similar investment vehicle that is established to C. 20 Economic Action invest or trade in financial assets and that is managed by an entity referred to in paragraph (j); (l) an entity that is a clearing house or clearing agency; or (m) a department or an agent of Her Majesty in right of Canada or of a province that is engaged in the business of accepting deposit liabilities. “non-reporting Canadian financial institution” « institution financière canadienne non déclarante » “non-reporting Canadian financial institution” means any Canadian financial institution or other entity resident in Canada that (a) is described in any of paragraphs C, D and G to J of section III of Annex II to the agreement; (b) makes a reasonable determination that it is described in any of paragraphs A, B, E and F of section III of Annex II to the agreement; (c) qualifies as an exempt beneficial owner under relevant U.S. Treasury Regulations in effect on the date of signature of the agreement; or (d) makes a reasonable determination that it qualifies as a deemed-compliant FFI under relevant U.S. Treasury Regulations in effect on the date of signature of the agreement. “U.S. reportable account” « compte déclarable américain » “U.S. reportable account” means a financial account that, under the agreement, is to be treated as a U.S. reportable account. Financial institution (2) For the purposes of this Part, “Canadian financial institution” and “reporting Canadian financial institution” each have the meaning that would be assigned by the agreement, and the definition “non-reporting Canadian financial institution” in subsection (1) has the meaning that would be assigned by that subsection, if the definition “Financial Institution” in subparagraph 1(g) of Article 1 of the agreement were read as follows: 2013-2014 Plan d’action écono g) The term “Financial Institution” means any Entity that is a Custodial Institution, a Depository Institution, an Investment Entity or a Specified Insurance Company, and that is a listed financial institution within the meaning of Part XVIII of the Income Tax Act. Financial account (3) For the purposes of this Part, the agreement is to be read as if the definition “Financial Account” in subparagraph 1(s) of Article 1 of the agreement included the following subparagraph after subparagraph (1): (1.1) an account that is a client name account maintained by a person or entity that is authorized under provincial legislation to engage in the business of dealing in securities or any other financial instruments, or to provide portfolio management or investment advising services. Identification number (4) For the purposes of this Part, a reference in the agreement to “Canadian TIN” or “taxpayer identification number” is to be read as including a reference to Social Insurance Number. Term defined in agreement (5) In this Part, a term has the meaning that is defined in, or assigned by, the agreement unless the term is defined in this Part. Amending instrument (6) No person shall be liable for a failure to comply with a duty or obligation imposed by this Act that results from an amendment to the agreement unless at the date of the alleged failure, (a) the text of the instrument that effected the amendment had been published in the Canada Gazette; or (b) reasonable steps had been taken to bring the purport of the amendment to the notice of those persons likely to be affected by it. Designation of account 264. (1) Subject to subsection (2), a reporting Canadian financial institution may designate a financial account to not be a U.S. reportable account for a calendar year if the account is (a) a preexisting individual account described in paragraph A of section II of Annex I to the agreement; C. 20 Economic Action (b) a new individual account described in paragraph A of section III of Annex I to the agreement; (c) a preexisting entity account described in paragraph A of section IV of Annex I to the agreement; or (d) a new entity account described in paragraph A of section V of Annex I to the agreement. U.S. reportable account (2) A reporting Canadian financial institution may not designate a financial account for a calendar year unless the account is part of a clearly identifiable group of accounts all of which are designated for the year. Applicable rules (3) The rules in paragraph C of section VI of Annex I to the agreement apply in determining whether a financial account is described in any of paragraphs (1)(a) to (d). Identification obligation — financial accounts 265. (1) Every reporting Canadian financial institution shall establish, maintain and document the due diligence procedures set out in subsections (2) and (3). Due diligence — general (2) Every reporting Canadian financial institution shall have the following due diligence procedures: (a) for preexisting individual accounts that are lower value accounts, other than accounts described in paragraph A of section II of Annex I to the agreement, the procedures described in paragraphs B and C of that section, subject to paragraph F of that section; (b) for preexisting individual accounts that are high value accounts, other than accounts described in paragraph A of section II of Annex I to the agreement, the procedures described in paragraphs D and E of that section, subject to paragraph F of that section; (c) for new individual accounts, other than accounts described in paragraph A of section III of Annex I to the agreement, 2013-2014 Plan d’action écono (i) the procedures described in paragraph B of section III of Annex I to the agreement, or (ii) in respect of a clearly identifiable group of accounts, the procedures that would be applicable if the accounts were preexisting individual accounts that were lower value accounts, with such modifications as the circumstances require, including procedures to review any documentary evidence obtained by the institution in connection with the opening of the accounts for the U.S. indicia described in subparagraph B(1) of section II of Annex I to the agreement; (d) for preexisting entity accounts, other than accounts described in paragraph A of section IV of Annex I to the agreement, the procedures described in paragraphs D and E of that section; and (e) for new entity accounts, other than accounts described in paragraph A of section V of Annex I to the agreement, the procedures described in paragraphs B to E of that section. Due diligence — no designation (3) If a reporting Canadian financial institution does not designate a financial account under subsection 264(1) for a calendar year, the institution shall have the following due diligence procedures with respect to the account: (a) if the account is a preexisting individual account described in paragraph A of section II of Annex I to the agreement, the procedures described in paragraphs B and C of that section, subject to paragraph F of that section; (b) if the account is a new individual account described in paragraph A of section III of Annex I to the agreement, (i) the procedures described in paragraph B of section III of Annex I to the agreement, or C. 20 Economic Action (ii) in respect of an account that is part of a clearly identifiable group of accounts, the procedures that would be applicable if the account were a preexisting individual account that was a lower value account, with such modifications as the circumstances require, including procedures to review any documentary evidence obtained by the institution in connection with the opening of the account for the U.S. indicia described in subparagraph B(1) of section II of Annex I to the agreement; (c) if the account is a preexisting entity account described in paragraph A of section IV of Annex I to the agreement, the procedures described in paragraphs D and E of that section; and (d) if the account is a new entity account described in paragraph A of section V of Annex I to the agreement, the procedures described in paragraphs B to E of that section. Rules and definitions (4) For the purposes of subsections (2) and (3), subparagraphs B(1) to (3) of section I, and section VI, of Annex I to the agreement apply except that (a) in applying paragraph C of that section VI, an account balance that has a negative value is deemed to be nil; and (b) the definition “NFFE” in subparagraph B(2) of that section VI is to be read as follows: 2. NFFE An “NFFE” means any Non-U.S. Entity that is not an FFI as defined in relevant U.S. Treasury Regulations or is an Entity described in subparagraph B(4)(j) of this section, and also includes any Non-U.S. Entity a) that is resident in Canada and is not a listed financial institution within the meaning of Part XVIII of the Income Tax Act; or b) that is resident in a Partner Jurisdiction other than Canada and is not a Financial Institution. 2013-2014 U.S. indicia Plan d’action écono (5) For the purposes of paragraphs (2)(a) and (b), subparagraph (2)(c)(ii), paragraph (3)(a) and subparagraph (3)(b)(ii), subparagraph B(3) of section II of Annex I to the agreement is to be read as follows: 3. If any of the U.S indicia listed in subparagraph B(1) of this section are discovered in the electronic search, or if there is a change in circumstances that results in one or more U.S. indicia being associated with the account, then the Reporting Canadian Financial Institution must seek to obtain or review the information described in the portion of subparagraph B(4) of this section that is relevant in the circumstances and must treat the account as a U.S. Reportable Account unless one of the exceptions in subparagraph B(4) applies with respect to that account. Financial institution (6) For the purpose of applying the procedures referred to in paragraphs (2)(d) and (e) and (3)(c) and (d) to a financial account of an account holder that is resident in Canada, the definition “Financial Institution” in subparagraph 1(g) of Article 1 of the agreement is to be read as follows: g) The term “Financial Institution” means any Entity that is a Custodial Institution, a Depository Institution, an Investment Entity or a Specified Insurance Company, and that is a listed financial institution within the meaning of Part XVIII of the Income Tax Act. Dealer accounts (7) Subsection (8) applies to a reporting Canadian financial institution in respect of a client name account maintained by the institution if (a) property recorded in the account is also recorded in a financial account (in this subsection and subsection (8) referred to as the “related account”) maintained by a C. 20 Economic Action financial institution (in this subsection and subsection (8) referred to as the “dealer”) that is authorized under provincial legislation to engage in the business of dealing in securities or any other financial instrument, or to provide portfolio management or investment advising services; and (b) the dealer has advised the institution whether the related account is a U.S. reportable account. However, subsection (8) does not apply if it can reasonably be concluded by the institution that the dealer has failed to comply with its obligations under this section. Dealer accounts (8) If this subsection applies to a reporting Canadian financial institution in respect of a client name account, (a) subsections (1) to (4) do not apply to the institution in respect of the account; and (b) the institution shall rely on the determination of the dealer in respect of the related account in determining whether the account is a U.S. reportable account. Reporting — U.S. reportable accounts 266. (1) Every reporting Canadian financial institution shall file with the Minister, before May 2 of each calendar year, an information return in prescribed form relating to each U.S. reportable account maintained by the institution at any time during the immediately preceding calendar year and after June 29, 2014. Reporting — nonparticipating financial institutions (2) Every reporting Canadian financial institution shall file with the Minister, before May 2 of each calendar year, an information return in prescribed form relating to payments, to a nonparticipating financial institution that is the holder of a financial account maintained by the reporting Canadian financial institution, during the immediately preceding calendar year if the immediately preceding year is 2015 or 2016. Filing of return (3) An information return required under subsection (1) or (2) shall be filed by way of electronic filing. 2013-2014 Plan d’action écono Record keeping 267. (1) Every reporting Canadian financial institution shall keep, at the institution’s place of business or at such other place as may be designated by the Minister, records that the institution obtains or creates for the purpose of complying with this Part, including self-certifications and records of documentary evidence. Form of records (2) Every reporting Canadian financial institution required by this Part to keep records that does so electronically shall retain them in an electronically readable format for the retention period referred to in subsection (3). Retention of records (3) Every reporting Canadian financial institution that is required to keep, obtain, or create records under this Part shall retain those records for a period of at least six years following (a) in the case of a self-certification, the last day on which a related financial account is open; and (b) in any other case, the end of the last calendar year in respect of which the record is relevant. Anti-avoidance 268. If a person enters into an arrangement or engages in a practice, the primary purpose of which can reasonably be considered to be to avoid an obligation under this Part, the person is subject to the obligation as if the person had not entered into the arrangement or engaged in the practice. Deemedcompliant FFI 269. If a Canadian financial institution makes a reasonable determination that it is to be treated as a deemed-compliant FFI under Annex II to the agreement, this Part applies to the institution, with such modifications as the circumstances require, to the extent that the agreement imposes due diligence and reporting obligations on the institution. (2) Subsection (1) comes into force on the day on which the agreement set out in the schedule to the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act enters into force. C. 20 Economic Action PART 6 VARIOUS MEASURES DIVISION 1 PAYMENTS — VETERANS AFFAIRS Earnings loss benefit 102. (1) A person who received an earnings loss benefit under subsection 18(1) or 22(1) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act for the period that began on May 29, 2012 and ended on September 30, 2012 — or who would have been eligible to receive that benefit if the disability pension paid to the person under the Pension Act for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula A–B–C where A is the amount of the earnings loss benefit that would have been paid to the person for that period if the disability pension paid to the person under the Pension Act for that period had not been taken into account; B is the amount of the earnings loss benefit that was paid to the person for that period; and C is the amount of long-term disability benefits that was paid or is payable under the Service Income Security Insurance Plan Long Term Disability to the person for that period as a result of the settlement order in Manuge v. Canada that was approved by the Federal Court on April 15, 2013. Payment (2) Any amount paid or payable under subsection (1) is deemed to be an earnings loss benefit paid or payable under the Canadian Forces Members and Veterans Reestablishment and Compensation Act. Canadian Forces income support benefit 103. (1) A person who received a Canadian Forces income support benefit under any of sections 27 to 31 of the Canadian Forces Members and Veterans Plan d’action écono 2013-2014 Re-establishment and Compensation Act for the period that began on May 29, 2012 and ended on September 30, 2012 — or who would have been eligible to receive that benefit if the disability pension paid to the person under the Pension Act for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula A–B–C where A is the amount of the Canadian Forces income support benefit that would have been paid to the person for that period if the disability pension paid to the person under the Pension Act for that period had not been taken into account; B is the amount of the Canadian Forces income support benefit that was paid to the person for that period; and C is the amount of long-term disability benefits that was paid or is payable under the Service Income Security Insurance Plan Long Term Disability to the person for that period as a result of the settlement order in Manuge v. Canada that was approved by the Federal Court on April 15, 2013. Payment (2) Any amount paid or payable under subsection (1) is deemed to be a Canadian Forces income support benefit paid or payable under the Canadian Forces Members and Veterans Re-establishment and Compensation Act. War veterans allowance 104. (1) A person who received an allowance under subsection 4(1) of the War Veterans Allowance Act for the period that began on May 29, 2012 and ended on September 30, 2013 — or who would have been eligible to receive that allowance if the disability pension paid to the person under the Pension Act or any similar or equivalent law of the country in whose forces the veteran served for that period had not been C. 20 Economic Action taken into account — is entitled to receive an amount determined in accordance with the formula A–B where A is the amount of the allowance that would have been paid to the person for that period if the disability pension paid to or in respect of the veteran under the Pension Act or any similar or equivalent law of the country in whose forces the veteran served for that period had not been taken into account; and B is the amount of the allowance that was paid to the person for that period. Payment (2) Any amount paid or payable under subsection (1) is deemed to be an allowance paid or payable under the War Veterans Allowance Act. Civilian warrelated benefits 105. (1) A person who received a benefit under the Civilian War-related Benefits Act for the period that began on May 29, 2012 and ended on September 30, 2013 — or who would have been eligible to receive that benefit if the disability pension paid to the person under that Act for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula A–B where A is the amount of the benefit that would have been paid to the person for that period if the disability pension paid to the person under the Civilian War-related Benefits Act for that period had not been taken into account; and B is the amount of the benefit that was paid to the person for that period. Payment (2) Any amount paid or payable under subsection (1) is deemed to be a benefit paid or payable under the Civilian War-related Benefits Act. Plan d’action écono 2013-2014 Consolidated Revenue Fund 106. There shall be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Veterans Affairs, the amounts determined under sections 102 to 105. Definitions 107. (1) The following definitions apply in this section. “common-law partner” « conjoint de fait » “dependent child” « enfant à charge » “common-law partner” means a person who is cohabiting with another person in a conjugal relationship and has done so for a period of at least one year. “dependent child” (a) in the case of a payment made under section 102 or 103, has the same meaning as in subsection 2(1) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act; and (b) in the case of a payment made under section 104 or 105, has the same meaning as in subsection 2(1) of the War Veterans Allowance Act. “survivor” « survivant » “survivor”, in relation to a deceased person, means (a) their spouse who was, at the time of the person’s death, residing with the person; or (b) the person who was, at the time of the person’s death, the person’s common-law partner. Couples living apart (2) A spouse is deemed to be residing with the person and a common-law partner does not cease to be the person’s common-law partner, if it is established that they are living apart by reason only of (a) one or both of them having to reside in a health care facility; (b) circumstances of a temporary nature; or (c) other circumstances that are not within the control of the person or the spouse or common-law partner. Deceased person (3) If a person who is entitled to be paid an amount under any of sections 102 to 105 dies before the amount is paid, the following rules apply: C. 20 Economic Action (a) if, at the time of death, there is a survivor, the survivor is entitled to 100% of the amount; (b) if, at the time of death, there is no survivor, but there are one or more dependent children, each of those children is entitled to the amount obtained by dividing the amount to be paid by the number of those dependent children; and (c) if, at the time of death, there is no survivor or dependent child, no amount is to be paid. DIVISION 2 CANADA DEPOSIT INSURANCE CORPORATION R.S., c. B-2 Bank of Canada Act 108. Section 18 of the Bank of Canada Act is amended by adding the following after paragraph (m): (m.1) act as a custodian of the financial assets of the Canada Deposit Insurance Corporation; R.S., c. C-3 Canada Deposit Insurance Corporation Act 109. The Canada Deposit Insurance Corporation Act is amended by adding the following after section 41: Interest may be paid 42. The Bank of Canada may pay interest on any money that the Corporation deposits with it. DIVISION 3 REGULATORY COOPERATION COUNCIL INITIATIVE ON WORKPLACE CHEMICALS R.S., c. H-3 Amendments to the Hazardous Products Act 110. The long title of the Hazardous Products Act is replaced by the following: Plan d’action écono 2013-2014 An Act to prohibit the sale and importation of hazardous products that are intended for use, handling or storage in a work place 2010, c. 21, s. 72(2) 111. (1) The definition ““controlled product” or “hazardous product”” in section 2 of the Act is repealed. R.S., c. 24 (3rd Supp.), s. 1 (2) The definitions “analyst”, “inspector” and “sell” in section 2 of the Act are replaced by the following: “analyst” « analyste » “analyst” means an individual designated as an analyst under subsection 21(1); “inspector” « inspecteur » “inspector” means an individual designated as an inspector under subsection 21(1); “sell” « vendre » “sell” includes (a) offer for sale or distribution, expose for sale or distribution, have in possession for sale or distribution or distribute — whether for consideration or not — to one or more recipients, and (b) make any transfer of possession that creates a bailment or, in Quebec, make any transfer of possession of a movable, for a specific purpose, without transferring ownership, and with the obligation to deliver the movable to a specified person or to return it, such as a transfer by means of a deposit, a lease, a pledge, a loan for use or a contract of carriage; (3) Section 2 of the Act is amended by adding the following in alphabetical order: “container” « contenant » “document” « document » “hazardous product” « produit dangereux » “container” includes a bag, barrel, bottle, box, can, cylinder, drum or similar package or receptacle but does not include a storage tank; “document” means anything on which information that is capable of being understood by an individual or being read by a computer or other device is recorded or marked; “hazardous product” means any product, mixture, material or substance that is classified in accordance with the regulations made under subsection 15(1) in a category or subcategory of a hazard class listed in Schedule 2; 90 “label” « étiquette » “manufactured article” « article manufacturé » “mixture” « mélange » “person” « personne » “prescribed” Version anglaise seulement C. 20 Economic Action “label” means a group of written, printed or graphic information elements that relate to a hazardous product, which group is designed to be affixed to, printed on or attached to the hazardous product or the container in which the hazardous product is packaged; “manufactured article” means any article that is formed to a specific shape or design during manufacture, the intended use of which when in that form is dependent in whole or in part on its shape or design, and that, when being installed, if the intended use of the article requires it to be installed, and under normal conditions of use, will not release or otherwise cause an individual to be exposed to a hazardous product; “mixture” means a combination of, or a solution that is composed of, two or more ingredients that, when they are combined, do not react with each other, but excludes any such combination or solution that is a substance; “person” means an individual or an organization as defined in section 2 of the Criminal Code; “prescribed”, for the purposes of Part II, means prescribed by regulations made under subsection 15(1), and, for the purposes of Part III, means prescribed by regulations made under section 27; “review officer” « réviseur » “review officer” means an individual designated as a review officer under section 26.2; “safety data sheet” « fiche de données de sécurité » “safety data sheet” means a document that contains, under the headings that, by virtue of the regulations made under subsection 15(1), are required to appear in the document, information about a hazardous product, including information related to the hazards associated with any use, handling or storage of the hazardous product in a work place; “substance” « substance » “substance” means any chemical element or chemical compound — that is in its natural state or that is obtained by a production process — whether alone or together with (a) any additive that is necessary to preserve the stability of the chemical element or chemical compound, Plan d’action écono 2013-2014 (b) any solvent that is necessary to preserve the stability or composition of the chemical element or chemical compound, or (c) any impurity that is derived from the production process; “supplier” « fournisseur » “supplier” means a person who, in the course of business, sells or imports a hazardous product; “work place” « lieu de travail » “work place” has the meaning assigned by regulations made under subsection 15(1). R.S., c. 24 (3rd Supp.), s. 1; 1999, c. 31, s. 127(E) 112. Section 11 of the Act and the headings before it are replaced by the following: PART II HAZARDOUS PRODUCTS R.S., c. 24 (3rd Supp.), s. 1; 2002, c. 28, s. 86 113. (1) Paragraphs 12(a) to (c) of the Act are repealed. R.S., c. 24 (3rd Supp.), s. 1 (2) Paragraph 12(e) of the Act is replaced by the following: (e) hazardous waste, being a hazardous product that is sold for recycling or recovery or is intended for disposal; R.S., c. 24 (3rd Supp.), s. 1; 2010, c. 21, s. 74 (3) Paragraphs 12(f) and (g) of the Act are repealed. (4) Section 12 of the Act is amended by striking out “or” at the end of paragraph (h), by adding “or” at the end of paragraph (i) and by adding the following after paragraph (i): (j) anything listed in Schedule 1. R.S., c. 24 (3rd Supp.), s. 1; 1999, c. 31, s. 128(F) 114. Sections 13 and 14 of the Act are replaced by the following: Prohibition re sale 13. (1) Subject to the Hazardous Materials Information Review Act, no supplier shall sell a hazardous product that is intended for use, handling or storage in a work place in Canada unless C. 20 Economic Action (a) the supplier has in their possession a safety data sheet for the hazardous product that meets the requirements set out in the regulations made under subsection 15(1); (a.1) on the sale of the hazardous product to any person or government, the supplier provides to the person or government the safety data sheet referred to in paragraph (a), or causes it to be provided, if on that sale the person or government acquires possession or ownership of that hazardous product; and (b) the hazardous product or the container in which the hazardous product is packaged has a label that meets the requirements set out in the regulations made under subsection 15(1) affixed to it, printed on it or attached to it in a manner that meets the requirements set out in the regulations made under that subsection. Definition of “government” (2) In this section, “government” means any of the following or their institutions: (a) the federal government; (b) a corporation named in Schedule III to the Financial Administration Act; (c) a provincial government or a public body established under an Act of the legislature of a province; and (d) an aboriginal government as defined in subsection 13(3) of the Access to Information Act. Prohibition re importation 14. Subject to the Hazardous Materials Information Review Act, no supplier shall import a hazardous product that is intended for use, handling or storage in a work place in Canada unless (a) the supplier obtains or prepares, on or before the importation of the hazardous product, a safety data sheet for the hazardous product that meets the requirements set out in the regulations made under subsection 15(1); and (b) the hazardous product or the container in which the hazardous product is packaged has a label that meets the requirements set out in the regulations made under subsection 15(1) 2013-2014 Plan d’action écono affixed to it, printed on it or attached to it in a manner that meets the requirements set out in the regulations made under that subsection. Prohibition re sale 14.1 (1) Despite section 13, no supplier shall sell a hazardous product that contains asbestos and is intended for use, handling or storage in a work place in Canada unless, subject to the Hazardous Materials Information Review Act, the supplier complies with the requirements set out in paragraphs 13(1)(a) to (b) and the hazardous product meets the requirements set out in the regulations made under subsection 15(2). Prohibition re importation (2) Despite section 14, no supplier shall import a hazardous product that contains asbestos and is intended for use, handling or storage in a work place in Canada unless, subject to the Hazardous Materials Information Review Act, the supplier complies with the requirements set out in paragraphs 14(a) and (b) and the hazardous product meets the requirements set out in the regulations made under subsection 15(2). False information — hazardous product or container 14.2 (1) No supplier shall sell or import a hazardous product that is intended for use, handling or storage in a work place in Canada if the hazardous product or the container in which the hazardous product is packaged has affixed to, printed on or attached to it information about the hazardous product that is false, misleading or likely to create an erroneous impression, with respect to the information that is required to be included in a label or safety data sheet for that hazardous product in order for the supplier to comply with the requirements set out in paragraphs 13(1)(a) to (b) or 14(a) and (b), as the case may be. Safety data sheet — sale (2) No supplier shall sell a hazardous product that is intended for use, handling or storage in a work place in Canada if the safety data sheet for the hazardous product that is in their possession in order to comply with the requirement set out in paragraph 13(1)(a), or that they provide or cause to be provided in order to comply with the requirement set out in paragraph 13(1)(a.1), is false, misleading or likely to create an erroneous C. 20 Economic Action impression, with respect to the information that is required to be included in a label or safety data sheet for that hazardous product in order for the supplier to meet the requirements set out in paragraphs 13(1)(a) to (b). Safety data sheet — importation (3) No supplier shall import a hazardous product that is intended for use, handling or storage in a work place in Canada if the safety data sheet for the hazardous product that the supplier obtains or prepares in order to comply with the requirement set out in paragraph 14(a) is false, misleading or likely to create an erroneous impression, with respect to the information that is required to be included in a label or safety data sheet for that hazardous product in order for the supplier to comply with the requirements set out in paragraphs 14(a) and (b). Course of sale (4) No supplier who sells a hazardous product that is intended for use, handling or storage in a work place in Canada shall, in the course of selling the hazardous product, communicate by any means any information about the hazardous product that is false, misleading or likely to create an erroneous impression, with respect to the information that is required to be included in a label or safety data sheet for that hazardous product in order for the supplier to comply with the requirements set out in paragraphs 13(1)(a) to (b). PREPARING AND MAINTAINING DOCUMENTS Requirements 14.3 (1) Every supplier who sells or imports a hazardous product that is intended for use, handling or storage in a work place in Canada shall prepare and maintain (a) a document containing a true copy of a label that represents the label that is affixed to, printed on or attached to the hazardous product or the container in which the hazardous product is packaged in order to meet the requirement set out in paragraph 13(1)(b) or 14(b), as the case may be, when they sell or import the hazardous product; (b) a document containing a true copy of a safety data sheet for the hazardous product that represents the safety data sheet that is in 2013-2014 Plan d’action écono their possession in order to meet the requirement set out in paragraph 13(1)(a) or that they obtain or prepare in order to meet the requirement set out in paragraph 14(a), as the case may be, when they sell or import the hazardous product; (c) if the supplier obtained the hazardous product from another person, a document that indicates the person’s name and address, the quantity of the hazardous product obtained by the supplier and the month and year in which they obtained it; (d) a document that indicates, for any sales of the hazardous product that result in a transfer of ownership or possession, the locations at which those sales took place, the period during which they took place, and, for each month in that period, the quantity sold during the month; and (e) the prescribed documents. Period for keeping documents (2) The supplier shall keep the documents for six years after the end of the year to which they relate or for any other period that may be prescribed. Keeping and providing documents (3) The supplier shall keep the documents at the supplier’s place of business in Canada or at any prescribed place and shall, on written request, within the time and in the manner specified in the request, provide them to the Minister or an inspector. Exemption — outside Canada (4) The Minister may, subject to any terms and conditions that he or she may specify, exempt a supplier from the requirement to keep documents in Canada if the Minister considers it unnecessary or impractical for the supplier to keep them in Canada. R.S., c. 24 (3rd Supp.), s. 1; 1999, c. 31, s. 129 115. (1) Paragraphs 15(1)(a) to (e) of the Act are replaced by the following: (a) defining, for the purposes of Schedule 2, any word or expression used in Schedule 2 but not defined in this Act; (a.1) establishing, for any hazard class listed in Schedule 2, categories and subcategories of that hazard class; C. 20 Economic Action (b) respecting the classification of products, mixtures, materials and substances in a category or subcategory of a hazard class listed in Schedule 2; (c) respecting safety data sheets; (c.1) respecting labels; (d) respecting the preparation and maintenance of documents, including by specifying the documents to be prepared and maintained, where they are to be kept and for how long; R.S., c. 24 (3rd Supp.), s. 1 (2) Paragraphs 15(1)(f) to (h) of the Act are replaced by the following: (f) exempting from the application of this Part and the regulations made under this subsection or any provision of this Part or those regulations, on any terms and conditions that may be specified in those regulations, (i) the sale or importation of any hazardous product or class of hazardous products either generally or in the quantities or concentrations, in the circumstances, at the places, premises or facilities, for the purposes or in the containers that are specified in those regulations, and (ii) any class of suppliers; R.S., c. 24 (3rd Supp.), s. 1 (3) Paragraphs 15(1)(i) to (l) of the Act are replaced by the following: (i) defining the expression “work place” for the purposes of this Part; (j) requiring any supplier who sells or imports a hazardous product that is intended for use, handling or storage in a work place in Canada to provide, as soon as feasible, any information that is included in the safety data sheet that is in the supplier’s possession for the hazardous product to any prescribed safety professional or health professional who requests that information for a prescribed purpose; 2013-2014 Plan d’action écono (k) requiring a prescribed safety professional or health professional — to whom a supplier who sells or imports a hazardous product that is intended for use, handling or storage in a work place in Canada has provided information about the hazardous product that the supplier is exempt from disclosing under any Act of Parliament — to keep confidential, except for the purpose for which it is provided, any of that information that the supplier specifies as being confidential, if that information was provided at the request of the safety professional or health professional for a prescribed purpose; (l) subject to the Hazardous Materials Information Review Act, requiring any supplier who sells or imports a hazardous product that is intended for use, handling or storage in a work place in Canada to identify, as soon as feasible, on request of any person within a class of persons specified in the regulations made under this subsection, the source for any toxicological data used in the preparation of any safety data sheet that the supplier has provided or caused to be provided in order to meet the requirement set out in paragraph 13(1)(a.1) or has obtained or prepared in order to meet the requirement set out in paragraph 14(a), as the case may be; R.S., c. 24 (3rd Supp.), s. 1 (4) Subsections 15(2) and (3) of the Act are replaced by the following: Regulations (2) The Governor in Council may make regulations respecting the sale or importation of any hazardous product referred to in subsection 14.1(1) or (2). Externally produced material (3) A regulation made under subsection (1) or (2) may incorporate by reference documents produced by a person or body other than the Minister, including by (a) an organization established for the purpose of writing standards, such as an organization accredited by the Standards Council of Canada; C. 20 Economic Action (b) an industrial or trade organization; or (c) a government. Reproduced or translated material (4) A regulation made under subsection (1) or (2) may incorporate by reference documents that the Minister reproduces or translates from documents produced by a person or body other than the Minister (a) with any adaptations of form and reference that will facilitate their incorporation into the regulation; or (b) in a form that sets out only the parts of them that apply for the purposes of the regulation. Jointly produced documents (5) A regulation made under subsection (1) or (2) may incorporate by reference documents that the Minister produces jointly with another government for the purpose of harmonizing the regulation with other laws. Internally produced standards (6) A regulation made under subsection (1) or (2) may incorporate by reference technical or explanatory documents that the Minister produces, including (a) specifications, classifications, illustrations, graphs or other information of a technical nature; and (b) test methods, procedures, operational standards, safety standards or performance standards of a technical nature. Incorporation as amended from time to time (7) Documents may be incorporated by reference as amended from time to time. For greater certainty (8) Subsections (3) to (7) are for greater certainty and do not limit any authority to make regulations incorporating material by reference that exists apart from those subsections. Definition of “government” (9) In this section, “government” means any of the following or their institutions: (a) the federal government; (b) a corporation named in Schedule III to the Financial Administration Act; 2013-2014 Plan d’action écono (c) a provincial government or a public body established under an Act of the legislature of a province; (d) an aboriginal government as defined in subsection 13(3) of the Access to Information Act; (e) a government of a foreign state or of a subdivision of a foreign state; and (f) an international organization of states. R.S., c. 24 (3rd Supp.), s. 1 116. Section 16 of the Act is repealed. 2004, c. 15, s. 68 117. Subsection 16.1(2) of the Act is replaced by the following: Interim orders — section 18 (2) The Minister may make an interim order in which any power referred to in section 18 is deemed to be exercised, if the Minister believes that immediate action is required to deal with a significant risk, direct or indirect, to health or safety. R.S., c. 24 (3rd Supp.), s. 1 118. Section 17 of the Act and the heading before it are repealed. R.S., c. 24 (3rd Supp.), s. 1 119. Section 18 of the Act and the heading before it are replaced by the following: AMENDMENTS TO SCHEDULES 1 AND 2 Amendments to Schedules 1 and 2 18. Subject to section 19, the Governor in Council may, by order, (a) amend Schedule 1 to add, delete or amend a reference to anything; and (b) amend Schedule 2 to add, delete or amend a reference to a hazard class. R.S., c. 24 (3rd Supp.), s. 1 120. Section 19 of the Act is replaced by the following: Consultation 19. A regulation under subsection 15(1) or an order under section 18 may be made by the Governor in Council only on the recommendation of the Minister made after consultation by the Minister with the government of each province and with any organizations representative of workers, organizations representative of C. 20 Economic Action employers and organizations representative of suppliers that the Minister considers appropriate. R.S., c. 24 (3rd Supp.), s. 1 121. Section 20 of the Act and the heading before it are replaced by the following: TESTS, STUDIES AND COMPILATION OF INFORMATION Minister’s order 20. (1) If the Minister has reasonable grounds to believe that a product, mixture, material or substance may be a hazardous product, the Minister may, in writing, order a person who is engaged in the business of selling or importing the product, mixture, material or substance to compile information relating to the formula, composition, chemical ingredients or hazardous properties of the product, mixture, material or substance, and any other information that the Minister considers necessary, for the purpose of determining whether the product, mixture, material or substance is or may be a danger to the health or safety of any individual who may handle it in a work place or be exposed to it in a work place. Minister’s order (1.1) If the Minister has reasonable grounds to believe that a person is engaged in the business of selling or importing a product, mixture, material or substance that is a hazardous product, the Minister may, in writing, order the person to (a) conduct tests or studies on the product, mixture, material or substance to obtain the information that the Minister considers necessary to verify compliance or prevent noncompliance with the provisions of this Act or of the regulations made under subsection 15(1) or (2); and (b) compile any information related to the formula, composition, chemical ingredients or hazardous properties of the product, mixture, material or substance that the Minister considers necessary to verify compliance or prevent non-compliance with the provisions of this Act or of the regulations made under subsection 15(1) or (2). 2013-2014 Plan d’action écono Providing information to Minister (2) Every person to whom an order under subsection (1) or (1.1) is directed shall provide to the Minister, in the time, form and manner specified in the order, the information or the results of the tests or studies that are required by the order. Information privileged (3) Subject to subsection (4), information received by the Minister from a person under subsection (1) or (1.1) is privileged and, notwithstanding the Access to Information Act or any other Act or law, shall not be disclosed to any other person except as may be necessary for the administration and enforcement of this Act or for the purposes of section 15. Information privileged (4) The Minister shall not, when carrying out the consultations referred to in section 19, for the purposes of subsection 15(1), disclose the name of any person from whom the Minister has received information under subsection (1) or (1.1) or any of that information that is specified, in writing, by the person as being confidential. Statutory Instruments Act (5) For greater certainty, orders made under subsection (1) or (1.1) are not statutory instruments within the meaning of the Statutory Instruments Act. R.S., c. 24 (3rd Supp.), s. 1 122. (1) Subsection 21(1) of the Act is replaced by the following: Inspectors and analysts 21. (1) The Minister may designate as an inspector or analyst for the purposes of any provision of this Act or of the regulations any individual or class of individuals who, in the Minister’s opinion, is qualified to be so designated. However, if the individual is employed by a provincial government, or a public body established under an Act of the legislature of a province, the Minister may make the designation only after obtaining the approval of that government or public body. R.S., c. 24 (3rd Supp.), s. 1 (2) Subsection 21(2) of the English version of the Act is replaced by the following: C. 20 Certificate to be produced (2) The Minister shall furnish every inspector with a certificate of designation and, on entering any place in accordance with subsection 22(1), an inspector shall, on request, produce the certificate to the person in charge of that place. Economic Action (3) Section 21 of the Act is amended by adding the following after subsection (2): Objectives, guidelines and codes of practice (3) The Minister may establish objectives, guidelines and codes of practice respecting the exercise of an inspector’s or analyst’s powers, and the performance of an inspector’s or analyst’s duties or functions, under this Act. R.S., c. 24 (3rd Supp.), s. 1 123. The heading before section 22 and sections 22 to 26 of the Act are replaced by the following: INSPECTION AND ANALYSIS Powers of inspectors 22. (1) Subject to subsection 22.1(1), an inspector may, for a purpose related to verifying compliance or preventing non-compliance with the provisions of this Act or of the regulations, at any reasonable time enter any place, including a conveyance, in which the inspector has reasonable grounds to believe that an activity regulated under this Act is conducted or a thing to which this Act applies is located, and may, for that purpose, (a) examine or test any product, mixture, material or substance found in the place that the inspector has reasonable grounds to believe is a hazardous product and take samples of it, and examine any other thing that the inspector believes on reasonable grounds is used or is capable of being used for the manufacture, preparation, preservation, packaging, sale, importation or storage of a hazardous product; (b) open and examine any receptacle or package that is found in the place; (c) examine a document that is found in the place, make a copy of it or take an extract from it; (d) use or cause to be used a computer or other device that is at the place to examine a document that is contained in or available to a 2013-2014 Plan d’action écono computer system or reproduce it or cause it to be reproduced in the form of a printout or other intelligible output and remove the output for examination or copying; (e) use or cause to be used any copying equipment that is at the place and remove the copies for examination; (f) take photographs and make recordings and sketches; (g) order the owner or person having possession, care or control of any product, mixture, material or substance found in the place that the inspector has reasonable grounds to believe is a hazardous product to move it or, for any time that may be necessary, not to move it or to restrict its movement; (h) order the owner or person having possession, care or control of the conveyance to move it or, for any time that may be necessary, not to move it or to restrict its movement; (i) order the owner or person in charge of the place to establish their identity to the inspector’s satisfaction; and (j) remove anything from the place for the purpose of examination, conducting tests or taking samples. Conveyance (1.1) For the purpose of entering a conveyance, an inspector may order the owner or person having possession, care or control of the conveyance to stop it or move it to a place where the inspector can enter it. Disposition of samples (1.2) A sample taken under this section may be disposed of in any manner that an inspector considers appropriate. Individual accompanying inspector (1.3) An inspector may be accompanied by any individual that they believe is necessary to help them exercise their powers or perform their duties or functions under this section. C. 20 Entering private property (1.4) An inspector who is exercising powers or performing duties or functions under this section and any individual accompanying them may enter private property — other than a dwelling-house — and pass through it in order to gain entry to a place referred to in subsection (1). Assistance to inspectors (2) The owner or person in charge of the place and every person found in it shall give the inspector all reasonable assistance and provide the inspector with any information that the inspector may require for the purpose of exercising the inspector’s powers or performing the inspector’s duties or functions under this section. Warrant or consent required to enter dwelling-house 22.1 (1) If the place mentioned in subsection 22(1) is a dwelling-house, an inspector is not authorized to enter it without the consent of the occupant except under the authority of a warrant issued under subsection (2). Authority to issue warrant (2) A justice of the peace may, on ex parte application, issue a warrant authorizing, subject to the conditions specified in the warrant, the individual who is named in it to enter a dwelling-house if the justice of the peace is satisfied by information on oath that Economic Action (a) the dwelling-house is a place described in subsection 22(1); (b) entry to the dwelling-house is necessary for the purposes referred to in subsection 22(1); and (c) entry to the dwelling-house was refused or there are reasonable grounds to believe that it will be refused or to believe that consent to entry cannot be obtained from the occupant. Use of force (3) In executing a warrant issued under subsection (2), the inspector shall not use force unless they are accompanied by a peace officer and the use of force is authorized in the warrant. Telewarrant (4) If an inspector believes that it would not be practical to appear personally to make an application for a warrant under subsection (2), the warrant may be issued by telephone or other means of telecommunication on application submitted by telephone or other means of 2013-2014 Plan d’action écono telecommunication and section 487.1 of the Criminal Code applies for that purpose with any necessary modifications. Seizure 22.2 An inspector may seize and detain anything that they have reasonable grounds to believe (a) was used in the contravention of any provision of this Act or of the regulations; or (b) is something in relation to which a provision of this Act or of the regulations was contravened. Certain information privileged 22.3 All information that, under the Hazardous Materials Information Review Act, a supplier is exempt from disclosing under this Act and that is obtained by an inspector in the exercise of their powers or the performance of their duties or functions under this Act is privileged and, notwithstanding the Access to Information Act or any other Act or law, shall not be disclosed to any other person except for the purposes of the administration and enforcement of this Act. Analysis and examination 22.4 (1) An inspector may submit to an analyst, for analysis or examination, anything seized by the inspector, or any sample of it, or any samples taken by the inspector. Certificate or report (2) An analyst who has made an analysis or examination may issue a certificate or report setting out the results of the analysis or examination. Obstruction 23. No person shall obstruct, or provide false or misleading information either orally or in writing to, an inspector while the inspector is exercising powers or performing duties or functions under the provisions of this Act or of the regulations. DEALING WITH SEIZED THINGS Storage of seized things 24. (1) An inspector who seizes a thing under this Act may (a) on notice to and at the expense of its owner or the person having possession, care or control of it at the time of its seizure, store it at the place where it was seized or move it to, and store it at, another place; or C. 20 Economic Action (b) order its owner or the person having possession, care or control of it at the time of its seizure to store it at their expense at the place where it was seized or to move it to, and store it at, another place at their expense. Interference (2) Except with the authorization of an inspector, no person shall remove, alter or interfere in any way with a thing seized under this Act by an inspector. Release of seized things 24.1 An inspector who seizes a thing under this Act shall release it if they are satisfied that the provisions of this Act and of the regulations that relate to it have been complied with. Application for restoration 25. (1) If a thing has been seized under this Act, its owner or the person having possession, care or control of it at the time of its seizure may, within 120 days after the date of the seizure, on prior notice having been given in accordance with subsection (2) to the Minister, apply to a provincial court judge within whose territorial jurisdiction the seizure was made for an order of restoration under subsection (3). Notice to Minister (2) The notice referred to in subsection (1) shall be delivered to the Minister at Ottawa at least 30 clear days before the day on which the application to the provincial court judge is to be made, by means of registered mail, a method of courier service that provides a record of delivery and requires a signature on delivery, or any other prescribed method, and shall specify (a) the provincial court judge to whom the application is to be made; (b) the place and time at which the application is to be heard; (c) the thing in respect of which the application is to be made; and (d) the evidence on which the applicant intends to rely to establish that 2013-2014 Plan d’action écono (i) the applicant was the owner or the person having possession, care or control of the thing at the time of its seizure, and (ii) the thing was not used in the contravention of any provision of this Act or of the regulations and it is not something in relation to which a provision of this Act or of the regulations was contravened. Order of restoration (3) Subject to section 26, the provincial court judge shall order that the thing seized be restored without delay to the applicant if, on the hearing of an application made under subsection (1), the judge is satisfied that (a) the applicant was the owner or the person having possession, care or control of the thing at the time of its seizure; (a.1) the thing was not used in the contravention of any provision of this Act or of the regulations and it is not something in relation to which a provision of this Act or of the regulations was contravened; and (b) the thing is not and will not be required as evidence in any proceedings in respect of an offence under section 28. No application for restoration (4) If no application has been made under subsection (1) for the restoration of a thing seized under this Act within 120 days after the date of the seizure, the Minister may dispose of it, at the expense of its owner or the person having possession, care or control of it at the time of its seizure, as the Minister thinks fit. Forfeiture — conviction for offence 26. (1) If a person has been convicted of an offence under section 28, the court may order that a thing seized under this Act by means of or in respect of which the offence was committed be forfeited to Her Majesty in right of Canada. The thing forfeited may be disposed of, as the Minister directs, at the expense of its owner, the person who was entitled to possession of it at the time of its seizure or the person who has been convicted of the offence. Forfeiture — consent of owner (2) If the owner of a thing seized under this Act consents in writing to its forfeiture, the thing is forfeited to Her Majesty in right of Canada and may be disposed of, at the expense of its owner, as the Minister directs. C. 20 Economic Action ORDERS FOR TAKING MEASURES Taking measures 26.1 (1) The Minister may order a supplier to take any measure that the Minister considers necessary to remedy a non-compliance, or to prevent non-compliance, with the provisions of this Act or of the regulations, if the Minister believes on reasonable grounds that any provision of this Act or of the regulations has been contravened in relation to the hazardous product. Measures (2) The measures referred to in subsection (1) include measures related to the label or safety data sheet for the hazardous product or to stopping the sale or importation of the hazardous product or causing it to be stopped. Notice (3) The order shall be provided in the form of a written notice that sets out the reasons for the measure and the time within which and manner in which the measure is to be carried out. Statutory Instruments Act (4) For greater certainty, orders made under subsection (1) are not statutory instruments within the meaning of the Statutory Instruments Act. REVIEW OF ORDERS FOR TAKING MEASURES Review officer 26.2 The Minister may designate as a review officer for the purposes of reviewing orders under section 26.3 any individual or class of individuals who, in the Minister’s opinion, is qualified to be so designated. Request for review 26.3 (1) Subject to any other provision of this section, an order made under section 26.1 shall be reviewed by a review officer other than the individual who made the order, on the written request of the person who was ordered under it to take a measure, but only on grounds that involve questions of fact alone or questions of mixed law and fact. Contents of and time for making request (2) The written request shall state the grounds for review and set out the evidence, including evidence that was not considered by the individual who made the order, that supports 2013-2014 Plan d’action écono those grounds and the decision that is sought. It shall be delivered to the Minister within seven days after the day on which the order is provided under subsection 26.1(3). No authority to review (3) The review is not to be done if the request does not comply with subsection (2) or is frivolous, vexatious or not made in good faith. Reasons for refusal (4) The person who made the request shall, without delay, be notified in writing of the reasons for not doing the review. Review initiated by review officer (5) A review officer — other than the individual who made the order — may review an order made under section 26.1, whether or not a request is made under subsection (1). Order in effect (6) An order made under section 26.1 continues to apply during a review unless the review officer decides otherwise. Completion of review (7) A review officer shall complete the review no later than 30 days after the day on which the request is delivered to the Minister. Extension of period for review (8) The review officer may extend the review period by no more than 30 days if they are of the opinion that more time is required to complete the review. They may extend the review period more than once. Reasons for extension (9) If the review period is extended, the person who made the request shall, without delay, be notified in writing of the reasons for extending it. Decision on completion of review (10) On completion of a review, the review officer shall confirm, amend, terminate or cancel the order. Notice (11) The person who made the request or, if there is no request, the person to whom the order was directed, shall, without delay, be notified in writing of the reasons for the review officer’s decision under subsection (10). Effect of amendment (12) An order made under section 26.1 that is amended is subject to review under this section. Certain information privileged (13) All information that, under the Hazardous Materials Information Review Act, a supplier is exempt from disclosing under this Act and that is obtained by a review officer in C. 20 Economic Action the exercise of their powers or the performance of their duties or functions under this section is privileged and, notwithstanding the Access to Information Act or any other Act or law, shall not be disclosed to any other person except as may be necessary for the purposes of the administration and enforcement of this Act. R.S., c. 24 (3rd Supp.), s. 1 124. Paragraph 27(a) of the Act is replaced by the following: (a) respecting the performance of an inspector’s, analyst’s or review officer’s duties or functions and the circumstances in which an inspector or a review officer may exercise their powers; (a.1) respecting the taking of samples and the seizure, detention, forfeiture or disposition of anything under this Part; (a.2) respecting the form of notices referred to in subsections 25(2) and 26.1(3) and the time within which and manner in which orders are to be provided under subsection 26.1(3); (a.3) respecting the measures referred to in section 26.1; (a.4) respecting the review of orders under section 26.3; (a.5) prescribing anything that by this Part is to be prescribed; and R.S., c. 24 (3rd Supp.), s. 1 125. Section 28 of the Act is replaced by the following: Offence 28. (1) Every person who contravenes a provision of this Act, a provision of the regulations or an order made under this Act is guilty of an offence and is liable (a) on conviction on indictment, to a fine of not more than $5,000,000 or to imprisonment for a term of not more than two years or to both; or (b) on summary conviction, for a first offence, to a fine of not more than $250,000 or to imprisonment for a term of not more than six months or to both and, for a 2013-2014 Plan d’action écono subsequent offence, to a fine of not more than $500,000 or to imprisonment for a term of not more than 18 months or to both. Defence of due diligence (1.1) No person shall be found guilty of an offence under subsection (1) if they establish that they exercised due diligence to prevent the commission of the offence. Offence — fault (1.2) Every person who knowingly or recklessly contravenes a provision of this Act, a provision of the regulations or an order made under this Act is guilty of an offence and is liable (a) on conviction on indictment, to a fine in an amount that is at the discretion of the court or to imprisonment for a term of not more than five years or to both; or (b) on summary conviction, for a first offence, to a fine of not more than $500,000 or to imprisonment for a term of not more than 18 months or to both and, for a subsequent offence, to a fine of not more than $1,000,000 or to imprisonment for a term of not more than two years or to both. Parties to offence (2) If a person other than an individual commits an offence under subsection (1) or (1.2), an officer, director, or agent or mandatary, of the person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted. Limitation period (3) Proceedings by way of summary conviction in respect of an offence under paragraph (1)(b) or (1.2)(b) may be instituted at any time within two years after the day on which the subject matter of the proceedings arises. Sentencing considerations (4) A court that imposes a sentence shall take into account, in addition to any other principles that it is required to consider, the harm or risk of harm caused by the commission of the offence. Proof of offence (5) In a prosecution for an offence under subsection (1) or (1.2), it is sufficient proof of the offence to establish that it was committed by an employee, or agent or mandatary, of the C. 20 Economic Action accused, even if the employee, or agent or mandatary, is not identified or prosecuted for the offence, unless the accused establishes that the offence was committed without the knowledge or consent of the accused and that the accused exercised due diligence to prevent its commission. Continuing offence 28.1 If an offence under section 28 is committed or continued on more than one day, it constitutes a separate offence for each day on which it is committed or continued. R.S., c. 24 (3rd Supp.), s. 1 126. Subsection 30(1) of the Act is replaced by the following: Analyst’s certificate 30. (1) Subject to this section, a certificate of an analyst stating that the analyst has analysed or examined a product, mixture, material or substance and stating the result of the analysis or examination is admissible in evidence in any prosecution for an offence mentioned in subsection 29(1) and, in the absence of any evidence to the contrary, is proof of the statements contained in the certificate without proof of the signature or official character of the person appearing to have signed the certificate. R.S., c. 24 (3rd Supp.), s. 1 127. Section 31 of the Act is replaced by the following: Selfincrimination 30.1 The information and results contained in the documents that a person provides under an order made under section 20 may not be used or received to incriminate the person in any proceeding against them in respect of an offence under this Act. Trial of offence 31. A complaint or information in respect of an offence under section 28 may be heard, tried or determined by a provincial court judge or a justice of the peace if the accused is resident within, is carrying on business within or happens to be within the territorial jurisdiction of the provincial court judge or justice of the peace, although the matter of the complaint or information did not arise in that territorial jurisdiction. R.S., c. 24 (3rd Supp.), s. 2(2) 128. Schedule II to the Act is replaced by the Schedules 1 and 2 set out in Schedule 4 to this Act. 2013-2014 Plan d’action écono Transitional Provisions Definitions “controlled product” « produit contrôlé » 129. (1) The following definitions apply in this section and sections 130 to 138. “controlled product” has the same meaning as in section 2 of the former Act. “former Act” « ancienne loi » “former Act” means the Hazardous Products Act as it read immediately before the day on which section 114 comes into force. Same meaning (2) Unless a contrary intention appears, words and expressions used in sections 130 to 138 have the same meanings as in section 2 of the Hazardous Products Act. Sale of controlled product 130. (1) Section 13 of the Hazardous Products Act does not apply to a supplier in respect of the sale of a controlled product if the supplier sells the controlled product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 of the former Act in force at the time, be in contravention of that section 13 in respect of that sale. Importation of controlled product (2) Section 14 of the Hazardous Products Act does not apply to a supplier in respect of the importation of a controlled product if the supplier imports the controlled product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 14 of the former Act in force at the time, be in contravention of that section 14 in respect of that importation. Hazardous product that is not controlled product (3) Sections 13 and 14 of the Hazardous Products Act do not apply to a supplier in respect of the sale or importation of a hazardous product that is not a controlled product if the supplier sells or imports the hazardous product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section. C. 20 Resale of controlled product 131. (1) Section 13 of the Hazardous Products Act does not apply to a supplier in respect of the sale of a controlled product that was sold to them if the supplier sells the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 130 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 of the former Act in force at the time, be in contravention of that section 13 in respect of that sale. Hazardous product that is not controlled product (2) Section 13 of the Hazardous Products Act does not apply to a supplier in respect of the sale of a hazardous product that was sold to them and that is not a controlled product if the supplier sells the hazardous product on or after the day fixed by order of the Governor in Council for the purposes of section 130 but before a day to be fixed by order of the Governor in Council for the purposes of this section. Importation of controlled product for own use in work place 132. (1) Section 14 of the Hazardous Products Act does not apply to a supplier in respect of the importation of a controlled product that the supplier intends only to use in their work place if the supplier imports the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 130 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 14 of the former Act in force at the time, be in contravention of that section 14 in respect of that importation. Hazardous product that is not controlled product (2) Section 14 of the Hazardous Products Act does not apply to a supplier in respect of the importation of a hazardous product that the supplier intends only to use in their work place and that is not a controlled product if the supplier imports the hazardous product on or after the day fixed by order of the Governor in Council for the purposes of section 130 but before a day to be fixed by order of the Governor in Council for the purposes of this section. Economic Action 2013-2014 Plan d’action écono Sale of controlled product 133. (1) Subsection 14.1(1) of the Hazardous Products Act does not apply to a supplier in respect of the sale of a controlled product that contains asbestos and that meets the requirements set out for hazardous products in regulations made under subsection 15(2) of the Hazardous Products Act if the supplier sells the controlled product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 of the former Act in force at the time, be in contravention of that section 13 in respect of that sale. Importation of controlled product (2) Subsection 14.1(2) of the Hazardous Products Act does not apply to a supplier in respect of the importation of a controlled product that contains asbestos and that meets the requirements set out for hazardous products in regulations made under subsection 15(2) of the Hazardous Products Act if the supplier imports the controlled product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 14 of the former Act in force at the time, be in contravention of that section 14 in respect of that importation. Resale of controlled product 134. (1) Subsection 14.1(1) of the Hazardous Products Act does not apply to a supplier in respect of the sale of a controlled product that contains asbestos, that was sold to them and that meets the requirements set out for hazardous products in regulations made under subsection 15(2) of the Hazardous Products Act if the supplier sells the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 133 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 of the former Act in force at the time, be in contravention of that section 13 in respect of that sale. C. 20 Importation of controlled product for own use in work place (2) Subsection 14.1(2) of the Hazardous Products Act does not apply to a supplier in respect of the importation of a controlled product that contains asbestos, that the supplier intends only to use in their work place and that meets the requirements set out for hazardous products in regulations made under subsection 15(2) of the Hazardous Products Act if the supplier imports the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 133 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 14 of the former Act in force at the time, be in contravention of that section 14 in respect of that importation. Sale or importation of controlled product — false information 135. (1) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the sale or importation of a controlled product if the supplier sells or imports the controlled product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 or 14, as the case may be, of the former Act in force at the time, be in contravention of that section 13 or 14 in respect of that sale or importation. Hazardous product that is not controlled product (2) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the sale or importation of a hazardous product that is not a controlled product if the supplier sells or imports the hazardous product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section. Resale of controlled product — false information 136. (1) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the sale of a controlled product that was sold to them if the supplier sells the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 135 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the Economic Action 2013-2014 Plan d’action écono supplier would not, were section 13 of the former Act in force at the time, be in contravention of that section 13 in respect of that sale. Hazardous product that is not controlled product (2) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the sale of a hazardous product that was sold to them and that is not a controlled product if the supplier sells the hazardous product on or after the day fixed by order of the Governor in Council for the purposes of section 135 but before a day to be fixed by order of the Governor in Council for the purposes of this section. Importation of controlled product for own use in work place — false information 137. (1) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the importation of a controlled product that the supplier intends only to use in their work place if the supplier imports the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 135 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 14 of the former Act in force at the time, be in contravention of that section 14 in respect of that importation. Hazardous product that is not controlled product (2) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the importation of a hazardous product that the supplier intends only to use in their work place and that is not a controlled product if the supplier imports the hazardous product on or after the day fixed by order of the Governor in Council for the purposes of section 135 but before a day to be fixed by order of the Governor in Council for the purposes of this section. Reference to regulations 138. For the purposes of sections 130 to 137, any references in the former Act to the Ingredient Disclosure List, to regulations, or to anything prescribed by regulation, are considered to be references to that List or those regulations as they read immediately before the day on which section 114 comes into force. 118 R.S., c. L-2 R.S., c. 24 (3rd Supp.), s. 3(1); 2000, c. 20, s. 2(6)(F) “hazardous substance” « substance dangereuse » C. 20 Economic Action Amendments to the Canada Labour Code 139. (1) The definition “hazardous substance” in subsection 122(1) of the Canada Labour Code is replaced by the following: “hazardous substance” includes a hazardous product and a chemical, biological or physical agent that, by reason of a property that the agent possesses, is hazardous to the safety or health of a person exposed to it; R.S., c. 24 (3rd Supp.), s. 3(2) (2) Subsection 122(2) of the Act is replaced by the following: Definitions (2) In this Part, “hazardous product”, “label” and “safety data sheet” have the same meanings as in section 2 of the Hazardous Products Act. R.S., c. 24 (3rd Supp.), s. 5; 2000, c. 20, ss. 6(2)(F) and (3) 140. Paragraphs 125.1(c) to (e) of the Act are replaced by the following: (c) ensure that all hazardous substances in the work place, other than hazardous products, are identified in the manner prescribed; (d) subject to the Hazardous Materials Information Review Act, ensure that each hazardous product in the work place or each container in the work place in which a hazardous product is contained has affixed to it, printed on it, attached to it or otherwise applied to it a label that meets the prescribed requirements; (e) subject to the Hazardous Materials Information Review Act, make available to every employee, in the prescribed manner, a safety data sheet for each hazardous product to which the employee may be exposed that meets the requirements set out in the regulations made under subsection 15(1) of the Hazardous Products Act; 2000, c. 20, s. 7 141. Subsection 125.2(1) of the Act is replaced by the following: 2013-2014 Plan d’action écono Employer to provide information in emergency 125.2 (1) An employer shall, in respect of every work place controlled by the employer and, in respect of every work activity carried out by an employee in a work place that is not controlled by the employer, to the extent that the employer controls that activity, provide, in respect of any hazardous product to which an employee may be exposed, as soon as is practicable in the circumstances, any information that is included in the safety data sheet that is in the employer’s possession for the hazardous product to any physician or other prescribed medical professional who requests that information for the purpose of making a medical diagnosis of, or rendering medical treatment to, an employee in an emergency. 2000, c. 20, s. 14 142. Subsection 144(4) of the Act is replaced by the following: Privileged information (4) All information that, under the Hazardous Materials Information Review Act, an employer is exempt from disclosing under this Act or the Hazardous Products Act and that is obtained in a work place, by an appeals officer or a health and safety officer who is admitted to the work place, under section 141, or by a person accompanying that officer, is privileged and, notwithstanding the Access to Information Act or any other Act or law, shall not be disclosed to any other person except for the purposes of this Part. Transitional Provisions Paragraphs 125.1(c) to (e) of Canada Labour Code 143. Paragraphs 125.1(c) to (e) of the Canada Labour Code do not apply to an employer, on or after the day on which section 140 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section, if the employer complies with the requirements set out in those paragraphs as they read immediately before the day on which section 140 comes into force, as if those paragraphs were still in force. Products in work place 144. Paragraphs 125.1(c) to (e) of the Canada Labour Code do not apply to an employer, on or after the day fixed by order C. 20 Economic Action of the Governor in Council for the purposes of section 143 but before a day to be fixed by order of the Governor in Council for the purposes of this section, in respect of hazardous products that are in the work place on the day fixed by order of the Governor in Council for the purposes of section 143, if the employer complies with the requirements set out in those paragraphs as they read immediately before the day on which section 140 comes into force, as if those paragraphs were still in force. Same meaning 145. (1) Unless a contrary intention appears, words and expressions used in sections 143 and 144 have the same meanings as in section 122 of the Canada Labour Code. References (2) For the purposes of sections 143 and 144, (a) “controlled product”, “hazard symbol”, “Ingredient Disclosure List”, “label” and “material safety data sheet” in paragraphs 125.1(c) to (e) of the Canada Labour Code, as that Act read immediately before the day on which section 140 comes into force, have the same meanings as in the Hazardous Products Act, as that Act read immediately before the day on which section 114 comes into force; (b) any references to the Ingredient Disclosure List in paragraph 125.1(e) of the Canada Labour Code, as that Act read immediately before the day on which section 140 comes into force, are considered to be references to the Ingredient Disclosure List as it read immediately before the day on which section 114 comes into force; and (c) any references to regulations, or to anything prescribed by regulation, in paragraphs 125.1(c) to (e) of the Canada Labour Code, as that Act read immediately before the day on which section 140 comes into force, are considered to be references to those regulations as they read immediately before that day. 2013-2014 R.S., c. 24 (3rd Supp.), Part III Plan d’action écono Amendments to the Hazardous Materials Information Review Act 146. (1) The definitions “controlled product” and “material safety data sheet” in subsection 10(1) of the Hazardous Materials Information Review Act are repealed. (2) Subsection 10(1) of the Act is amended by adding the following in alphabetical order: “CAS registry number” « numéro d’enregistrement CAS » “CAS registry number” means the identification number assigned to a chemical by the Chemical Abstracts Service, a division of the American Chemical Society; “chemical name” « dénomination chimique » “chemical name” means a scientific designation of a material or substance that is made in accordance with the rules of nomenclature of either the Chemical Abstracts Service, a division of the American Chemical Society, or the International Union of Pure and Applied Chemistry, or a scientific designation of a material or substance that is internationally recognized and that clearly identifies the material or substance; “hazardous product” « produit dangereux » “label” « étiquette » “mixture” « mélange » “safety data sheet” « fiche de données de sécurité » “substance” « substance » “hazardous product” has the same meaning as in section 2 of the Hazardous Products Act; “label” means a document that contains a label, as defined in section 2 of the Hazardous Products Act, that meets the requirements set out in the regulations made under subsection 15(1) of that Act; “mixture” has the same meaning as in section 2 of the Hazardous Products Act; “safety data sheet” has the same meaning as in section 2 of the Hazardous Products Act; “substance” has the same meaning as in section 2 of the Hazardous Products Act; C. 20 1992, c. 1, s. 144(1) (Sch. VII, item 27(F)); 2012, c. 31, par. 284(a)(F) 147. (1) Subsections 11(1) and (2) of the Act are replaced by the following: Claim for exemption by supplier 11. (1) Any supplier who is required, either directly or indirectly, because of the provisions of the Hazardous Products Act, to disclose any of the following information may, if the supplier considers it to be confidential business information, claim an exemption from the requirement to disclose that information by filing with the Chief Screening Officer a claim for exemption in accordance with this section: Economic Action (a) in the case of a material or substance that is a hazardous product, (i) the chemical name of the material or substance, (ii) the CAS registry number, or any other unique identifier, of the material or substance, and (iii) the chemical name of any impurity, stabilizing solvent or stabilizing additive that is present in the material or substance, that is classified in a category or subcategory of a health hazard class under the Hazardous Products Act and that contributes to the classification of the material or substance in the health hazard class under that Act; (b) in the case of an ingredient that is in a mixture that is a hazardous product, (i) the chemical name of the ingredient, (ii) the CAS registry number, or any other unique identifier, of the ingredient, and (iii) the concentration or concentration range of the ingredient; and (c) in the case of a material, substance or mixture that is a hazardous product, the name of any toxicological study that identifies the material or substance or any ingredient in the mixture. Claim for exemption by employer (2) Any employer who is required, either directly or indirectly, because of the provisions of the Canada Labour Code, to disclose any of the following information may, if the employer 2013-2014 Plan d’action écono considers it to be confidential business information, claim an exemption from the requirement to disclose that information by filing with the Chief Screening Officer a claim for exemption in accordance with this section: (a) in the case of a material or substance that is a hazardous product, (i) the chemical name of the material or substance, (ii) the CAS registry number, or any other unique identifier, of the material or substance, and (iii) the chemical name of any impurity, stabilizing solvent or stabilizing additive that is present in the material or substance, that is classified in a category or subcategory of a health hazard class under the Hazardous Products Act and that contributes to the classification of the material or substance in the health hazard class under that Act; (b) in the case of an ingredient that is in a mixture that is a hazardous product, (i) the chemical name of the ingredient, (ii) the CAS registry number, or any other unique identifier, of the ingredient, and (iii) the concentration or concentration range of the ingredient; (c) in the case of a material, substance or mixture that is a hazardous product, the name of any toxicological study that identifies the material or substance or any ingredient in the mixture; (d) the product identifier of a hazardous product, being its chemical name, common name, generic name, trade-name or brand name; (e) information about a hazardous product, other than the product identifier, that constitutes a means of identification; and (f) information that could be used to identify a supplier of a hazardous product. C. 20 2007, c. 7, s. 1 (2) The portion of subsection 11(4) of the Act before paragraph (a) is replaced by the following: Contents of claim (4) A claim for exemption shall be accompanied by the safety data sheet or label to which the claim relates and shall contain 2012, c. 31, par. 284(b)(F) 148. (1) The portion of subsection 12(1) of the Act before paragraph (a) is replaced by the following: Duties of Chief Screening Officer 12. (1) The Chief Screening Officer shall, on receipt of a claim for exemption and the safety data sheet or label to which it relates and of payment of the required fee, Economic Action (2) Paragraph 12(1)(b) of the Act is replaced by the following: (b) assign a screening officer to review the claim and the safety data sheet or label to which it relates. 2001, c. 34, s. 50(F) (3) Subsection 12(2) of the Act is replaced by the following: Notice (2) The notice referred to in paragraph (1)(a) shall contain a statement offering every affected party the opportunity to make, within the period specified in the notice, written representations to the screening officer with respect to the claim for exemption and the safety data sheet or label to which it relates. (4) Subsection 12(3) of the French version of the Act is replaced by the following: Limitation (3) L’avis visé à l’alinéa (1)a) ne peut fournir de renseignements faisant l’objet de la demande. 149. (1) The portion of subsection 13(1) of the Act before paragraph (a) is replaced by the following: Duties of screening officer 13. (1) A screening officer shall review a claim for exemption and the safety data sheet or label to which it relates in accordance with the prescribed procedures and shall (2) Paragraph 13(1)(b) of the Act is replaced by the following: (b) decide whether the safety data sheet or label to which the claim relates, except to the extent that it does not disclose the 2013-2014 Plan d’action écono information in respect of which the claim is made, complies with the provisions of the Hazardous Products Act or the provisions of the Canada Labour Code, as the case may be. 150. Subsection 14(2) of the French version of the Act is replaced by the following: Obligation du demandeur (2) Le destinataire de l’avis visé au paragraphe (1) communique à l’agent de contrôle, selon les modalités de forme et de temps qui y sont indiquées, les renseignements, exigés par l’avis, qu’il a à sa disposition. 151. (1) The portion of subsection 15(1) of the Act before paragraph (a) is replaced by the following: Decision in writing 15. (1) A screening officer shall, as soon as is practicable, render a decision in writing on a claim for exemption and the safety data sheet or label to which it relates, including reasons for the decision, and shall (2) Paragraph 15(1)(b) of the Act is replaced by the following: (b) cause a notice of the decision to be given to each affected party who made written representations to the screening officer with respect to the claim for exemption or the safety data sheet or label to which it relates. (3) Subsection 15(2) of the French version of the Act is replaced by the following: Notification de la décision (2) L’avis prévu à l’alinéa (1)b) doit contenir les renseignements nécessaires pour indiquer le sens de la décision de l’agent de contrôle et la motivation de celle-ci, sans toutefois fournir de renseignements faisant l’objet de la demande. 2007, c. 7, s. 3 152. Subsections 16.1(1) to (3) of the Act are replaced by the following: Undertaking 16.1 (1) If a screening officer determines under paragraph 13(1)(b) that a safety data sheet or label to which a claim for exemption relates does not comply with the provisions of the Hazardous Products Act or the provisions of the Canada Labour Code, as the case may be, the screening officer may send an undertaking to the claimant setting out the measures that are required to be taken for the purpose of ensuring C. 20 Economic Action compliance with those provisions, except to the extent that they would require the claimant to disclose the information in respect of which the claim is made, in the manner and within the period specified in the undertaking. Agreement by claimant (2) If the claimant agrees with the measures set out in the undertaking, the claimant shall sign the undertaking and return it to the screening officer together with the amended safety data sheet or label. Notice (3) On receipt of the signed undertaking, if the screening officer is satisfied, after reviewing the safety data sheet or label, that the claimant has taken the measures set out in the undertaking in the manner and within the period specified in it, the screening officer shall send a notice to the claimant confirming their compliance with the undertaking. 2007, c. 7, s. 4 153. Subsection 17(1) of the French version of the Act is replaced by the following: Ordre 17. (1) S’il ne reçoit pas l’engagement signé ou n’est pas convaincu que le demandeur l’a respecté, l’agent de contrôle lui ordonne de se conformer aux dispositions de la Loi sur les produits dangereux ou du Code canadien du travail, selon le cas, sauf dans la mesure où elles obligeraient le demandeur à communiquer les renseignements visés par la demande, selon les modalités de forme et de temps précisées par l’ordre. 2007, c. 7, s. 5 154. (1) Subparagraph 18(1)(a)(ii) of the Act is replaced by the following: (ii) a notice containing any information that, in the opinion of a screening officer, should have been disclosed on any safety data sheet or label reviewed by the screening officer; and 2007, c. 7, s. 5 (2) Subparagraph 18(1)(b)(ii) of the Act is replaced by the following: (ii) a notice containing any information that has been disclosed on any safety data sheet or label in compliance with the undertaking. 2013-2014 Plan d’action écono (3) Subsection 18(3) of the French version of the Act is replaced by the following: Limitation (3) L’avis prévu au paragraphe (1) ne peut contenir de renseignements faisant l’objet d’une demande de dérogation. 155. Subsection 24(2) of the French version of the Act is replaced by the following: Notification de la décision (2) L’avis visé à l’alinéa (1)b) doit contenir les renseignements nécessaires pour indiquer le sens de la décision de la commission d’appel et la motivation de celle-ci, sans toutefois fournir de renseignements faisant l’objet de la demande de dérogation. 156. Section 26 of the French version of the Act is replaced by the following: Ordre de communication 26. (1) La commission d’appel peut ordonner au demandeur de communiquer à une partie touchée, ou à telle partie comprise dans une catégorie de parties touchées désignée par l’ordre, des renseignements qui font l’objet d’un appel d’une décision portant sur une demande de dérogation, si elle estime que, pour des raisons de santé et de sécurité, ces renseignements devraient être communiqués. Observation de l’ordre (2) Le demandeur visé par un ordre de communication s’y conforme selon les modalités de forme et de temps qui y sont spécifiées. Renseignements protégés (3) Il est interdit à la partie touchée à qui des renseignements sont communiqués en application du paragraphe (1) de les communiquer à une autre personne ou de permettre à une autre personne d’y avoir accès. 157. (1) Paragraph 27(1)(b) of the Act is replaced by the following: (b) a notice containing any information that, in the opinion of an appeal board, should have been disclosed on any safety data sheet or label that was the subject matter of an appeal to the appeal board. (2) Subsection 27(3) of the French version of the Act is replaced by the following: C. 20 Limitation (3) L’avis prévu au paragraphe (1) ne peut contenir de renseignements faisant l’objet d’une demande de dérogation. 2012, c. 31, s. 278(3) 158. Subsections 46(3) and (4) of the French version of the Act are replaced by the following: Autres exceptions (3) Quiconque a obtenu des renseignements d’un fournisseur ou d’un employeur pour l’application de la présente loi peut les communiquer ou les faire communiquer à un médecin, ou à tout autre professionnel de la santé désigné par règlement, qui en fait la demande afin de poser un diagnostic médical à l’égard d’une personne qui se trouve en situation d’urgence ou afin de traiter celle-ci. Conditions (4) Il est interdit à quiconque obtient des renseignements en application des paragraphes (2) ou (3) de les communiquer sciemment à quiconque ou de permettre sciemment à quiconque d’y avoir accès, sauf dans la mesure nécessaire aux fins visées à ce paragraphe. Economic Action Transitional Provisions Subsection 19(1) of Hazardous Materials Information Review Act 159. (1) For greater certainty, if a person who filed a claim for exemption under section 11 of the Hazardous Materials Information Review Act is, on the day on which section 147 comes into force, exempt under subsection 19(1) of that Act from a requirement in respect of which the exemption is claimed, the person continues to be so exempt after that day until the final disposition of the proceedings in relation to that claim. Subsection 19(2) of Hazardous Materials Information Review Act (2) For greater certainty, if a person who filed a claim for exemption under section 11 of the Hazardous Materials Information Review Act is, on the day on which section 147 comes into force, exempt under subsection 19(2) of that Act from a requirement in respect of which the claim or portion of a claim is determined to be valid, the person continues to be so exempt after that day for the remainder of the period referred to in that subsection 19(2). 2013-2014 Plan d’action écono Coordinating Amendments 2013, c. 40 160. On the first day on which both subsection 194(2) of the Economic Action Plan 2013 Act, No. 2 and section 142 of this Act are in force, subsection 144(4) of the Canada Labour Code is replaced by the following: Privileged information (4) All information that, under the Hazardous Materials Information Review Act, an employer is exempt from disclosing under this Act or the Hazardous Products Act and that is obtained in a work place under section 141 is privileged and, notwithstanding the Access to Information Act or any other Act or law, shall not be disclosed to any other person except for the purposes of this Part. Bill C-5 161. (1) Subsections (2) to (5) apply if Bill C-5, introduced in the 2nd session of the 41st Parliament and entitled the Offshore Health and Safety Act (in this section referred to as the “other Act”) receives royal assent. (2) On the first day on which both section 106 of the other Act and section 147 of this Act are in force, the portion of subsection 11(2) of the Hazardous Materials Information Review Act before paragraph (a) is replaced by the following: Claim for exemption by employer (2) Any employer who is required, either directly or indirectly, because of the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be, to disclose any of the following information may, if the employer considers it to be confidential business information, claim an exemption from the requirement to disclose it by filing with the Chief Screening Officer a claim for exemption in accordance with this section: (3) On the first day on which both section 107 of the other Act and subsection 149(2) of this Act are in force, paragraph 13(1)(b) of the Hazardous Materials Information Review Act is replaced by the following: C. 20 Economic Action (b) decide whether the safety data sheet or label to which the claim relates, except to the extent that it does not disclose the information in respect of which the claim is made, complies with the provisions of the Hazardous Products Act, the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be. (4) On the first day on which both subsection 109(1) of the other Act and section 152 of this Act are in force, subsection 16.1(1) of the Hazardous Materials Information Review Act is replaced by the following: Undertaking 16.1 (1) If a screening officer determines under paragraph 13(1)(b) that a safety data sheet or label to which a claim for exemption relates does not comply with the provisions of the Hazardous Products Act, the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be, the screening officer may send an undertaking to the claimant setting out the measures that are required to be taken for the purpose of ensuring compliance with those provisions, except to the extent that they would require the claimant to disclose the information in respect of which the claim is made, in the manner and within the period specified in the undertaking. (5) On the first day on which both subsection 110(1) of the other Act and section 153 of this Act are in force, subsection 17(1) of the French version of the Hazardous Materials Information Review Act is replaced by the following: Ordre 17. (1) S’il ne reçoit pas l’engagement signé ou n’est pas convaincu que le demandeur l’a respecté, l’agent de contrôle lui ordonne de se conformer aux dispositions de la Loi sur les produits dangereux, du Code canadien du travail ou de la loi de mise en oeuvre, selon le cas, sauf dans la mesure où elles obligeraient le Plan d’action écono 2013-2014 demandeur à communiquer les renseignements visés par la demande, selon les modalités de forme et de temps précisées par l’ordre. Coming into Force Order in council 162. The provisions of this Division, other than sections 160 and 161, come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 4 R.S., c. I-3 IMPORTATION OF INTOXICATING LIQUORS ACT 2012, c. 14, s. 1 163. Paragraph 3(2)(h) of the Importation of Intoxicating Liquors Act is replaced by the following: (h) the importation of wine, beer or spirits from a province by an individual, if the individual brings the wine, beer or spirits or causes them to be brought into another province, in quantities and as permitted by the laws of the other province, for his or her personal consumption, and not for resale or other commercial use. DIVISION 5 R.S., c. J-1 JUDGES ACT 2012, c. 31, s. 210 164. Paragraph 13(d) of the Judges Act is replaced by the following: (d) the 144 puisne judges of the Superior Court, $288,100 each. 2012, c. 31, s. 210 165. Paragraph 20(d) of the Act is replaced by the following: (d) the 57 other Justices of the Court of Queen’s Bench, $288,100 each. DIVISION 6 R.S., c. M-5 MEMBERS OF PARLIAMENT RETIRING ALLOWANCES ACT Amendments to the Act 166. The Members of Parliament Retiring Allowances Act is amended by adding the following after section 2.8: C. 20 Economic Action SUSPENDED MEMBER Exclusion — pensionable service 2.9 If a member is suspended from the Senate or House of Commons, as the case may be, by a majority vote of that House, the member’s pensionable service is not to include the period that begins on the day on which the suspension starts and ends on the day fixed by a majority vote of that House for the reinstatement of the member’s entitlement to accrue pensionable service. Effect of suspension 2.91 Despite any provision of Part I, Part II or Part V, no contribution shall be paid by a member under those Parts in respect of any period referred to in section 2.9. No election while suspended 2.92 (1) No election shall be made under Part I or Part II by a member during any period that begins on the day on which the suspension referred to in section 2.9 starts and ends on the later of the day on which a majority vote is passed by the Senate or House of Commons, as the case may be, which reinstates the member’s entitlement to accrue pensionable service and the day fixed by that vote for that reinstatement. Subsections 10(1) and 32(1) (2) The period referred to in subsection (1) is not to be included in the determination of the time limit for making an election under subsection 10(1) or 32(1). No election — period of suspension (3) No election shall be made under this Act in respect of any period referred to in section 2.9. Transitional Provision Member already suspended 167. If, on the day on which this Division comes into force, a person has been suspended from the Senate or House of Commons, as the case may be, by a majority vote of that House and has not had their right to accrue pensionable service reinstated by such a vote, the periods referred to in section 2.9 and subsection 2.92(1) of the Members of Parliament Retiring Allowances Act, as enacted by section 166, begin on the day on which this Division comes into force. Plan d’action écono 2013-2014 DIVISION 7 R.S., c. N-5 NATIONAL DEFENCE ACT Amendments to the Act 168. Section 17 of the National Defence Act is replaced by the following: Organization 17. (1) The Canadian Forces shall consist of those of the following elements that are from time to time organized by or under the authority of the Minister: (a) commands, including the Royal Canadian Navy, the Canadian Army and the Royal Canadian Air Force; (b) formations; (c) units; and (d) other elements. Components (2) A unit or other element organized under subsection (1), other than a command or a formation, shall from time to time be embodied in a component of the Canadian Forces as directed by or under the authority of the Minister. R.S., c. 31 (1st Supp.), s. 60 (Sch. I, s. 7) 169. Section 21 of the Act is replaced by the following: Ranks of officers and noncommissioned members 21. (1) For the purposes of this Act, the ranks of the officers and non-commissioned members of the Canadian Forces shall be as set out in the schedule. Designation (2) A person holding a rank set out in the schedule shall use, or be referred to by, a designation of rank prescribed in regulations made by the Governor in Council but only in the circumstances prescribed in those regulations. 170. The schedule to the Act is replaced by the schedule set out in Schedule 5 to this Act. Coming into Force Sixty days after royal assent 171. (1) Section 168 comes into force 60 days after the day on which this Act receives royal assent. C. 20 Order in council (2) Sections 169 and 170 come into force on a day or days to be fixed by order of the Governor in Council. Economic Action DIVISION 8 R.S., c. 1 (2nd Supp.) CUSTOMS ACT 2005, c. 38, s. 81 172. The portion of subsection 127.1(1) of the Customs Act before paragraph (a) is replaced by the following: Corrective measures 127.1 (1) The Minister, or any officer designated by the President for the purposes of this section, may cancel a seizure made under section 110, cancel or reduce a penalty assessed under section 109.3 or an amount demanded under section 124 or refund an amount received under any of sections 117 to 119 within 90 days after the seizure, assessment or demand, if 2001, c. 25, s. 69 173. The portion of subsection 129(1) of the Act before paragraph (a) is replaced by the following: Request for Minister’s decision 129. (1) The following persons may, within 90 days after the date of a seizure or the service of a notice, request a decision of the Minister under section 131 by giving notice to the Minister in writing or by any other means that is satisfactory to the Minister: 2001, c. 25, s. 75 174. Subsection 138(2) of the Act is replaced by the following: Application procedure (2) A person may apply for a decision by giving notice to the Minister in writing or by any other means that is satisfactory to the Minister. Plan d’action écono 2013-2014 DIVISION 9 ATLANTIC CANADA OPPORTUNITIES AGENCY R.S., c. 41 (4th Supp.), Part I Atlantic Canada Opportunities Agency Act 175. The definition “Board” in section 3 of the Atlantic Canada Opportunities Agency Act is repealed. 1995, c. 29, ss. 2(1) and (2)(E) and s. 3; 2002, c. 17, s. 4 176. The heading before section 18 and sections 18 and 19 of the Act are repealed. 1992, c. 1, s. 10 177. Subsections 21(2) and (2.1) of the Act are repealed. Dissolution of Board Appointments terminated 178. (1) The members of the Atlantic Canada Opportunities Board, established by section 18 of the Atlantic Canada Opportunities Agency Act, cease to hold office on the day on which this Division comes into force. No compensation (2) Despite the provisions of any contract, agreement or order, no person who is appointed to hold office as a member of that Board has any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office by operation of this Division. DIVISION 10 ENTERPRISE CAPE BRETON CORPORATION Dissolution Definitions “Agency” « Agence » 179. The following definitions apply in sections 180 to 186. “Agency” means the Atlantic Canada Opportunities Agency established by section 10 of the Atlantic Canada Opportunities Agency Act. 136 “Corporation” « Société » “Minister” « ministre » C. 20 Economic Action “Corporation” means the Enterprise Cape Breton Corporation continued under section 27 of the Enterprise Cape Breton Corporation Act. “Minister” means the Minister as defined in section 3 of the Atlantic Canada Opportunities Agency Act. Dissolution 180. The Corporation is dissolved on the day on which this Division comes into force. Transfer of assets and obligations 181. (1) On the day on which this Division comes into force, (a) the Corporation’s assets and those of its subsidiaries, other than the real property described in paragraph (c), are transferred to the Agency; (b) the Corporation’s obligations and those of its subsidiaries, other than those described in paragraph (d), are assumed by the Agency; (c) the administration of all real property in which the Corporation has any right, title or interest is transferred to the Minister of Public Works and Government Services; and (d) the Corporation’s obligations and those of its subsidiaries to former employees of the Cape Breton Development Corporation established by the Cape Breton Development Corporation Act that were acquired by the Corporation or its subsidiaries on December 31, 2009 are assumed by Her Majesty in right of Canada as represented by the Minister of Public Works and Government Services. Credits transferred — Department of Public Works and Government Services (2) Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any of the Corporation’s expenditures related to any real property described in paragraph (1)(c) and any of the Corporation’s expenditures related to any of its obligations described in paragraph (1)(d), and that is unexpended, is deemed to have been appropriated to defray any expenditures of the Department of Public Works and Government Services. 2013-2014 Plan d’action écono Credits transferred — Agency (3) Any money, other than the money referred to in subsection (2), that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any of the Corporation’s expenditures, and that is unexpended, is deemed to have been appropriated to defray any of the Agency’s expenditures. Appointment to Agency 182. (1) Despite subsection 15(1) of the Atlantic Canada Opportunities Agency Act, every employee of the Corporation or of any of its subsidiaries, other than an employee described in subsection (2), is deemed, on the day on which this Division comes into force, to be a person appointed under the Public Service Employment Act to a position in the Agency and to be an employee as defined in subsection 2(1) of the Public Service Employment Act. Appointment to Department of Public Works and Government Services (2) Every employee of the Corporation or of any of its subsidiaries whose functions relate to any real property or obligations described in paragraph 181(1)(c) or (d), as the case may be, is deemed, on the day on which this Division comes into force, to be a person appointed under the Public Service Employment Act to a position in the Department of Public Works and Government Services and to be an employee as defined in subsection 2(1) of that Act. Employees (3) Every employee referred to in subsection (1) or (2) is entitled (a) to receive in the position referred to in subsection (1) or (2) the same rate of pay that they were receiving as an employee of the Corporation or of any of its subsidiaries for as long as that rate of pay is higher than the rate of pay provided for by the terms and conditions of employment that apply or the terms and conditions of employment set out in the collective agreement that applies, as the case may be, to that position; (b) to retain any vacation and sick leave credits that they had earned during their employment at the Corporation or at any of its subsidiaries; and C. 20 Economic Action (c) to be credited with their accumulated years of service at the Corporation, at a subsidiary of the Corporation or at the Cape Breton Development Corporation established by the Cape Breton Development Corporation Act, for the purpose of determining their annual vacation entitlement in the public service. In all other respects, the employee is governed by the terms and conditions of employment that apply or the terms and conditions of employment set out in the collective agreement that applies, as the case may be, to that position. Appointments terminated 183. (1) The members of the Board of Directors of the Corporation cease to hold office on the day on which this Division comes into force. No compensation (2) Despite the provisions of any contract, agreement or order, no person who is appointed to hold office as a member of the Corporation’s Board of Directors, except the Chief Executive Officer, has any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office by the operation of this Division. Provisions not applicable 184. Subsections 91(1) and (3) of the Financial Administration Act do not apply in respect of the dissolution of, or the sale or other disposal of the assets of, any of the Corporation’s subsidiaries. Closing out affairs 185. After the Corporation is dissolved, the Minister may do any thing and perform any act that is necessary for or incidental to closing out the Corporation’s affairs and those of its subsidiaries. Continuation of legal proceedings 186. Any action, suit or other legal proceeding to which the Corporation or any of its subsidiaries is party that is pending in any court on the day on which this Division comes into force may be continued by or against Her Majesty in right of Canada in the 2013-2014 Plan d’action écono same manner and to the same extent as it could have been continued by or against the Corporation or subsidiary, as the case may be. R.S., c. 41 (4th Supp.), Part I 2002, c. 17, s. 3 Atlantic Canada Opportunities Agency Act 187. Paragraph 13(h.1) of the Atlantic Canada Opportunities Agency Act is replaced by the following: (h.1) acquire the assets and assume the obligations of the Enterprise Cape Breton Corporation or any of that Corporation’s subsidiaries; (h.2) in respect of any security interest that it acquires from the Enterprise Cape Breton Corporation or any of that Corporation’s subsidiaries and that was held by that Corporation or any of those subsidiaries in respect of a loan, investment or agreement that was acquired by that Corporation or any of those subsidiaries, (i) hold any security interest, (ii) surrender any security interest, (iii) realize any security interest, or (iv) exchange, sell, assign or otherwise dispose of any security interest; (h.3) hold or exercise, or surrender, sell, assign or otherwise dispose of, a stock option, share or other similar financial instrument that it acquires from the Enterprise Cape Breton Corporation or any of that Corporation’s subsidiaries; (h.4) do all things, other than those mentioned in paragraphs (h.2) and (h.3), that are necessary for or incidental to the administration, management, control or disposal of the assets and obligations that it acquires or assumes from the Enterprise Cape Breton Corporation or any of that Corporation’s subsidiaries; and C. 20 Economic Action Consequential Amendments R.S., c. F-11 Financial Administration Act 1998, c. 10, s. 173 188. Paragraph 89.1(3)(b) of the Financial Administration Act is replaced by the following: (b) a direction given under subsection 5(2) of the Canada Mortgage and Housing Corporation Act, subsection 9(2) of the Canadian Commercial Corporation Act or subsection 11(1) of the Canadian Dairy Commission Act; or R.S., c. 41 (4th Supp.), s. 51 189. Part I of Schedule III to the Act is amended by striking out the following: Enterprise Cape Breton Corporation Société d’expansion du Cap-Breton R.S., c. M-13; 2000, c. 8, s. 2 SOR/99-333, s. 2 1991, c. 30 Payments in Lieu of Taxes Act 190. Schedule III to the Payments in Lieu of Taxes Act is amended by striking out the following: Enterprise Cape Breton Corporation Société d’expansion du Cap-Breton Public Sector Compensation Act 191. Schedule II to the Public Sector Compensation Act is amended by striking out the following: Enterprise Cape Breton Corporation Société d’expansion du Cap-Breton Repeal Repeal 192. The Enterprise Cape Breton Corporation Act, Part II of chapter 41 of the 4th Supplement to the Revised Statues of Canada, 1985, is repealed. DIVISION 11 1990, c. 3 MUSEUMS ACT Amendment to the Act 193. Section 9 of the Museums Act is amended by adding the following after subsection (2): Plan d’action écono 2013-2014 Support (3) The Canadian Museum of History may support other museums or organizations that have a purpose that is complementary to its own by administering programs that (a) provide online content; and (b) support the development of online content, including by providing financial assistance. Transitional Provisions Definitions Definitions 194. The following definitions apply in sections 195 to 204. “Minister” « ministre » “Minister” means the Minister of Canadian Heritage. “Museum” « musée » “Museum” means the Canadian Museum of History. Online Works of Reference Definition of “program” 195. In sections 196 to 199, “program” means the program known as the “Online Works of Reference”. Responsibility for program transferred 196. On the day on which this section comes into force, the responsibility for the administration of the program is transferred from the Minister to the Museum. Credits transferred 197. Any money that is appropriated by an Act of Parliament for the fiscal year in which this section comes into force to defray any expenditures related to the program and that, on the day on which this section comes into force, is unexpended is deemed, on that day, to have been appropriated to defray any of the Museum’s expenditures related to the program. Obligations, contracts and authorizations 198. On the day on which this section comes into force, (a) the Minister’s obligations that relate to the program are assumed by the Museum; (b) contracts entered into by the Minister that relate to the program and are still in force are deemed to have been entered into by the Museum; C. 20 Economic Action (c) permits, licences and other authorizations issued to the Minister that relate exclusively to the program and are still valid are transferred to the Museum; and (d) permits, licences and other authorizations issued by the Minister that relate to the program and are still valid are deemed to have been issued by the Museum. Assets 199. On the day on which this section comes into force, the assets of the Department of Canadian Heritage that relate exclusively to the program are transferred to the Museum. Virtual Museum of Canada Definition of “program” 200. In sections 201 to 204, “program” means the program known as the “Virtual Museum of Canada”. Responsibility for program transferred 201. On the day on which this section comes into force, the responsibility for the administration of the program is transferred from the Minister to the Museum. Credits transferred 202. Any money that is appropriated by an Act of Parliament for the fiscal year in which this section comes into force to defray any expenditures related to the program and that, on the day on which this section comes into force, is unexpended is deemed, on that day, to have been appropriated to defray any of the Museum’s expenditures related to the program. Obligations, contracts and authorizations 203. On the day on which this section comes into force, (a) the Minister’s obligations that relate to the program are assumed by the Museum; (b) contracts entered into by the Minister that relate to the program and are still in force are deemed to have been entered into by the Museum; (c) permits, licences and other authorizations issued to the Minister that relate exclusively to the program and are still valid are transferred to the Museum; and Plan d’action écono 2013-2014 (d) permits, licences and other authorizations issued by the Minister that relate to the program and are still valid are deemed to have been issued by the Museum. Assets 204. On the day on which this section comes into force, the assets of the Department of Canadian Heritage that relate exclusively to the program are transferred to the Museum. Coming into Force Order in council 205. The provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 12 1990, c. 4 1994, c. 24, s. 34(2)(F) “Nordion” « Nordion » “Theratronics” « Theratronics » NORDION AND THERATRONICS DIVESTITURE AUTHORIZATION ACT 206. The definitions “Nordion” and “Theratronics” in subsection 2(1) of the Nordion and Theratronics Divestiture Authorization Act are replaced by the following: “Nordion” means Nordion International Inc., a corporation incorporated under the Canada Business Corporations Act or any successor to that corporation; “Theratronics” means Theratronics International Limited, a corporation incorporated under the Canada Business Corporations Act or any successor to that corporation. 207. (1) Subsection 6(3) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) by any person if the acquisition of those shares by that person (i) is an investment that, under sections 21 to 23 of the Investment Canada Act, is, or is deemed, likely to be of net benefit to Canada, and (ii) is not prohibited under Part IV.1 of that Act. C. 20 Economic Action (2) Section 6 of the Act is amended by adding the following after subsection (3): Exception — subsequent holders (3.1) No provision imposing constraints under subsection (1) and no regulation referred to in subsection (2) apply in respect of any voting shares of Nordion referred to in paragraph (3)(c) that are subsequently held by any other person. 208. Section 7 of the Act is renumbered as subsection 7(1) and is amended by adding the following: Exception (2) Subsection (1) does not apply if a person holds voting shares referred to in paragraph 6(3)(c) or subsection 6(3.1). 209. The portion of section 8 of the Act before paragraph (a) is replaced by the following: Provisions applicable to Theratronics 8. Sections 5 to 7, with the exception of paragraph 6(3)(c) and subsections 6(3.1) and 7(2), apply to Theratronics as if DIVISION 13 1991, c. 46 BANK ACT 210. The Bank Act is amended by adding the following after section 415.1: Derivatives — regulations 415.2 (1) The Governor in Council may make regulations respecting a bank’s activities in relation to derivatives. Definition of “derivative” (2) In this section, “derivative” means an option, swap, futures contract, forward contract or other financial or commodity contract or instrument whose market price, value, delivery obligations, payment obligations or settlement obligations are derived from, referenced to or based on an underlying interest, including a price, rate, index, value, variable, event, probability or thing. Plan d’action écono 2013-2014 Benchmarks — regulations 415.3 (1) The Governor in Council may make regulations respecting a bank’s activities in relation to benchmarks. Definition of “benchmark” (2) In this section, “benchmark” means a price, estimate, rate, index or value that is (a) determined from time to time by reference to an assessment of one or more underlying interests; (b) made available to the public, either free of charge or on payment; and (c) used for reference for any purpose, including (i) determining the interest payable, or other sums that are due, under loan agreements or other financial contracts or instruments, (ii) determining the value of financial instruments or the price at which they may be bought or sold, and (iii) measuring the performance of financial instruments. DIVISION 14 1991, c. 47 INSURANCE COMPANIES ACT 211. (1) Subsection 237(2) of the Insurance Companies Act is amended by adding the following after paragraph (a): (a.01) respecting the process that precedes the calling of a special meeting under subsection (1.1), including the development of a conversion proposal, and respecting the calling of that meeting; (2) Paragraph 237(2)(c) of the Act is replaced by the following: (c) governing the ownership of shares issued by a mutual company that has been converted into a company with common shares, including limiting the circumstances in which the Minister may give approval under subsection 407(1); C. 20 Economic Action (3) Section 237 of the Act is amended by adding the following after subsection (2): Regulations made under paragraph (2)(a.01) (2.1) Regulations made under paragraph (2)(a.01) may provide for court intervention in the process referred to in that paragraph, including the circumstances in which the court is to be seized of any matter in relation to that process, and may govern the court’s powers and procedures in that regard. They may also govern authorizations by the Superintendent in respect of notices to be sent in the context of that process. DIVISION 15 REGULATORY COOPERATION 1993, c. 16 Motor Vehicle Safety Act 212. The long title of the French version of the Motor Vehicle Safety Act is replaced by the following: Loi régissant la fabrication et l’importation des véhicules et équipements automobiles en vue de limiter les risques de mort, de blessures et de dommages matériels et environnementaux 1999, c. 33, s. 350 213. (1) The definitions “national safety mark”, “standard” and “vehicle” in section 2 of the Act are replaced by the following: “national safety mark” « marque nationale de sécurité » “national safety mark” means a prescribed expression, symbol or abbreviation or any combination of them; “standard” « norme » “standard” means a standard that governs the design, manufacture, functioning or marking of vehicles or equipment for the purpose of reducing, directly or indirectly, the risk of death, injury or property damage from vehicle use, including a standard aimed at increasing the use of safety features by the public or facilitating the creation, recording or retrieval of information; 2013-2014 “vehicle” « véhicule » Plan d’action écono “vehicle” means any vehicle that is designed to be, or is capable of being, driven or drawn on roads by any means other than muscular power exclusively, but does not include any vehicle that is designed to run exclusively on rails. (2) The definition “fabrication” ou “construction” in section 2 of the French version of the Act is replaced by the following: « fabrication » ou « construction » “manufacture” « fabrication » ou « construction » S’agissant d’un véhicule, ensemble des opérations de réalisation de celui-ci y compris les modifications qui y sont apportées, jusqu’à sa vente au premier usager. 214. Subsection 3(2) of the Act is replaced by the following: Use of marks (2) A company authorized by the Minister, as provided for in the regulations, may apply a national safety mark to a vehicle or equipment, as provided for in the regulations. Provision of address (2.1) The company shall provide the Minister with the address of the premises at which the national safety mark is to be applied. 215. The heading before section 5 of the Act is replaced by the following: VEHICLE AND EQUIPMENT REQUIREMENTS 216. (1) Paragraph 5(1)(b) of the Act is replaced by the following: (b) evidence of that conformity has been obtained and produced as provided for in the regulations or, if the regulations so provide, to the Minister’s satisfaction; (2) Paragraphs 5(1)(d) to (h) of the Act are replaced by the following: (d) prescribed information is marked on the vehicle or equipment as provided for in the regulations; (e) prescribed documentation or prescribed accessories accompany the vehicle or equipment as provided for in the regulations; C. 20 Economic Action (f) prescribed information relating to the operation of the vehicle or equipment is disseminated as provided for in the regulations; (g) records are maintained and furnished, as provided for in the regulations, in relation to the design, manufacture, testing and field performance of the vehicle or equipment, for the purpose of (i) enabling an inspector to determine whether the vehicle or equipment conforms to all requirements applicable to it, and (ii) facilitating the identification and analysis of defects referred to in subsection 10(1); and (h) in the case of equipment, the company maintains, as provided for in the regulations, a registration system by which any person who has purchased equipment manufactured, imported or sold by the company and who wishes to be identified may be so identified. (3) Subsection 5(2) of the Act is repealed. 217. (1) Paragraph 7(1)(a) of the Act is replaced by the following: (a) before the importation, the person importing the vehicle or equipment makes a declaration, as provided for in the regulations, that the vehicle or equipment (i) will be used in Canada solely for a prescribed purpose, (ii) will remain in Canada for a period of not more than one year or any other period that is specified by the Minister, and (iii) meets or will meet any other prescribed requirement; or (2) Paragraph 7(1)(b) of the Act is replaced by the following: (b) the vehicle or equipment is passing through Canada to another country or is exclusively for use by a visitor to Canada. (3) Section 7 of the Act is amended by adding the following after subsection (1): 2013-2014 Plan d’action écono Export or destruction (1.01) A person who imports a vehicle or equipment under paragraph (1)(a) shall, as provided for in the regulations, export or destroy the vehicle or equipment before the end of the period referred to in subparagraph (1)(a)(ii). Exception — donation (1.02) Despite subsection (1.01), a person who imports a vehicle under paragraph (1)(a) may, with the Minister’s approval, donate it as provided for in the regulations. (4) Subsection 7(2) of the Act is replaced by the following: Vehicles from the United States or Mexico (2) Sections 5 and 6 do not apply to the importation of a vehicle that has been sold at the retail level in the United States or that is a prescribed vehicle from Mexico if (a) the vehicle meets any prescribed requirements; and (b) the person importing the vehicle makes a declaration, as provided for in the regulations, that the vehicle will be, before being presented for registration by a province and within the prescribed period, (i) brought into compliance with any prescribed requirements, and (ii) certified, as provided for in the regulations, as compliant with the requirements referred to in subparagraph (i) by the person designated in the regulations. Importation for components (2.1) Sections 5 and 6 do not apply to the importation of a vehicle that has been sold at the retail level in the United States or that is a prescribed vehicle from Mexico if the person importing the vehicle makes a declaration, as provided for in the regulations, that the vehicle (a) will not be presented for registration by a province; (b) will be registered, as provided for in the regulations, by the person designated in the regulations; and (c) will be dismantled for its components. (5) Subsection 7(4) of the Act is repealed. C. 20 Economic Action (6) Subsection 7(5) of the Act is replaced by the following: Declarations binding (5) A person who makes a declaration under this section shall comply with the declaration. 218. The Act is amended by adding the following after section 7: Analytical aids 8. A company that applies a national safety mark to any vehicle or equipment or that imports any vehicle or equipment of a class for which standards are prescribed shall, on the Minister’ request, provide the Minister with the means to retrieve and analyse information created or recorded by the vehicle or equipment. 219. The portion of subsection 9(1) of the Act before paragraph (a) is replaced by the following: Exemption from standards 9. (1) On application by a company as provided for in the regulations, the Governor in Council may, by order, grant an exemption for a specified period, in accordance with any conditions specified in the order, for any model of vehicle manufactured or imported by the company from conformity with any prescribed standard if conformity with that standard would, in the opinion of the Governor in Council, 220. The heading before section 10 of the Act is replaced by the following: NOTICE OF DEFECT AND OF NONCOMPLIANCE 221. (1) Subsections 10(1) to (4) of the Act are replaced by the following: Notice of defect 10. (1) A company that applies a national safety mark to any vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports any vehicle or equipment of a class for which standards are prescribed shall, as provided for in the regulations, give notice of any defect in the design, manufacture or functioning of the vehicle or equipment that affects or is likely to affect the safety of any person to (a) the Minister, on becoming aware of the defect; and Plan d’action écono 2013-2014 (b) the current owner and any other prescribed person, within the period provided for in the regulations. Notice already given (2) A company is not required to give notice of a defect (a) for which notice has already been given by another company that manufactured, sold or imported the vehicle or equipment; or (b) for which a notice of non-compliance has been given under section 10.1. Subsequent notice (2.1) If the Minister determines that a defect has not been corrected in an adequate number of vehicles or equipment for which notice was given under subsection (1), the Minister may, by order, require the company to provide, in accordance with any conditions specified in the order, a subsequent notice to those persons who have not had the defect corrected. In making this determination, the Minister shall take into consideration, among other things, (a) the nature of the defect; (b) the safety risk arising from it; and (c) the total number of vehicles or equipment affected. Unknown owner (3) If the Minister is satisfied that the current owner of a vehicle or equipment cannot reasonably be determined by a company, (a) the company shall give notice in any other manner that is acceptable to the Minister; or (b) the Minister may exempt the company from the requirement to give notice to the current owner. Power to order (4) The Minister may, by order, require any company that applies a national safety mark to any vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports any vehicle or equipment of a class for which standards are prescribed to give notice of a defect in the manner specified in the order, if the Minister considers that it is in the interest of safety. Statutory Instruments Act (4.1) The Statutory Instruments Act does not apply to an order made under subsection (2.1) or (4). C. 20 Economic Action (2) Subsections 10(6) and (7) of the Act are repealed. 222. The Act is amended by adding the following after section 10: Notice of noncompliance 10.1 (1) A company that applies a national safety mark to any vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports any vehicle or equipment of a class for which standards are prescribed shall, as provided for in the regulations, give notice of any non-compliance of the vehicle or equipment with the regulations to (a) the Minister, on becoming aware of the non-compliance; and (b) the current owner and any other prescribed person, within the period provided for in the regulations. Notice already given (2) A company is not required to give notice of any non-compliance for which notice has already been given by another company that manufactured, sold or imported the vehicle or equipment. Exception (3) If the Minister determines that the noncompliance is inconsequential to safety, the company is not required to give notice under paragraph (1)(b). Subsequent notice (4) If the Minister determines that a noncompliance has not been corrected in an adequate number of vehicles or equipment, the Minister may, by order, require a company to provide, in accordance with any conditions specified in the order, a subsequent notice to those persons who have not had the noncompliance corrected. In making this determination, the Minister shall take into consideration, among other things, (a) the nature of the non-compliance; (b) the safety risk arising from it; and (c) the total number of vehicles or equipment affected. Unknown owner (5) If the Minister is satisfied that the current owner of a vehicle or equipment cannot reasonably be determined by a company 2013-2014 Plan d’action écono (a) the company shall give notice in any other manner that is acceptable to the Minister; or (b) the Minister may exempt the company from the requirement to give notice to the current owner. Particulars to provincial authorities (6) On receiving a notice under subsection (1), the Minister shall forward full particulars of it to the minister or other officer who is responsible for motor vehicle administration in each province. Power to order (7) The Minister may, by order, require any company that applies a national safety mark to any vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports any vehicle or equipment of a class for which standards are prescribed to give a notice of non-compliance in the manner specified by the Minister, if the Minister considers that it is in the interest of safety. Statutory Instruments Act (8) The Statutory Instruments Act does not apply to an order made under subsection (4) or (7). Follow-up reports 10.2 A company that gives notice to the Minister shall submit reports to the Minister as provided for in the regulations. Make information available 10.3 A company that gives notice to the Minister in respect of a vehicle shall, as provided for in regulations, make information available for the vehicle in respect of which the notice was given. 223. (1) Subsection 11(1) of the Act is replaced by the following: Regulations 11. (1) The Governor in Council may make regulations for carrying out the purposes and provisions of this Act, including regulations (a) respecting the keeping of records and the provision of information to the Minister; and (b) prescribing or providing for anything that by this Act is to be prescribed or provided for by the regulations. (2) Subsections 11(3) and (4) of the Act are replaced by the following: C. 20 Incorporation by reference (3) Regulations made under this section may, in whole or in part, incorporate by reference, as it is amended from time to time or as it exists on a particular date, Economic Action (a) a document produced by a person or body other than the Minister; or (b) a technical or explanatory document produced by the Minister including specifications, classifications, illustrations, graphs, test methods, procedures, operational standards and performance standards. No registration or publication (4) For greater certainty, a document that is incorporated by reference in a regulation is not required to be transmitted for registration or published in the Canada Gazette under the Statutory Instruments Act by reason only that it is incorporated by reference. 224. Section 12 of the Act is replaced by the following: Definition of “technical standards document” 12. (1) In this section, “technical standards document” means a document that is published by the Minister, as provided for in the regulations, that adapts, or that reproduces in whole or in part in the official languages of Canada, an enactment of a foreign government or material produced by an international organization. The adaptations may include amendments to the content of the originating enactment or material. Incorporation of document (2) Regulations made under this Act may, in whole or in part, incorporate by reference a technical standards document as it is amended from time to time or as it exists on a particular date. No registration or publication (3) For greater certainty, a technical standards document that is incorporated by reference in a regulation is not required to be transmitted for registration or published in the Canada Gazette under the Statutory Instruments Act by reason only that it is incorporated by reference. 2013-2014 For greater certainty Plan d’action écono 12.1 For greater certainty, subsections 11(3) and 12(2) do not limit any authority to make regulations incorporating material by reference that exists apart from those subsections. 225. Section 14 of the Act is amended by adding the following after subsection (2): Testimony — civil suits (3) An inspector may not be compelled to give testimony in any civil suit, with regard to information obtained by them in the discharge of their duties, without the Minister’s written permission. 226. Paragraph 15(1)(a) of the Act is replaced by the following: (a) any vehicle or equipment of a class for which standards have been prescribed that is owned by, or is on the premises of, a company or a consignee of imported vehicles or imported equipment; 2011, c. 24, s. 186 227. Subsections 17(1) and (2) of the Act are replaced by the following: Offence and punishment 17. (1) Every corporation or company that contravenes this Act, the regulations or an order (a) is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $200,000; or (b) is guilty of an indictable offence and is liable to a fine of not more than $2 million. Offence and punishment (2) Every individual who contravenes this Act, the regulations or an order (a) is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $4,000 or to imprisonment for a term of not more than six months, or to both; or (b) is guilty of an indictable offence and is liable to a fine of not more than $20,000 or to imprisonment for a term of not more than two years, or to both. 228. The heading before section 20 of the Act is replaced by the following: C. 20 Economic Action RESEARCH, ANALYSIS, TESTING AND FEES 229. (1) Paragraph 20(1)(a) of the Act is replaced by the following: (a) conduct any research, studies, evaluations and analyses that the Minister considers necessary for the administration and enforcement of this Act; (2) Subsection 20(1) of the Act is amended by striking out “and” at the end of paragraph (d) and by replacing paragraph (e) with the following: (e) collect any information related to vehicles or equipment that the Minister considers to be in the public interest; and (f) publish or otherwise disseminate any information, other than personal information, relating to the activities of the Minister under this section. (3) Section 20 of the Act is amended by adding the following after subsection (1): Personal information (1.1) For the purposes of paragraphs (1)(a), (b) and (e), the Minister may collect personal information, as defined in section 3 of the Privacy Act, including personal information from third parties. 230. Schedule II to the Act is repealed. R.S., c. 32 (4th Supp.) Railway Safety Act 2012, c. 19, s. 485 231. Section 50 of the Railway Safety Act and the heading before it are repealed. 1992, c. 34 Transportation of Dangerous Goods Act, 1992 2009, c. 9, ss. 29(1) and (2)(F) 232. Subsections 30(1) and (2) of the Transportation of Dangerous Goods Act, 1992 are repealed. 2013-2014 2011, c. 1 Plan d’action écono Ensuring Safe Vehicles Imported From Mexico For Canadians Act 233. Sections 2 and 3 of the Ensuring Safe Vehicles Imported from Mexico for Canadians Act are repealed. 2012, c. 24 Safe Food for Canadians Act 234. (1) Subsection 51(1) of the Safe Food for Canadians Act is amended by adding the following after paragraph (e): (e.1) respecting or prohibiting the purchasing or receiving of any fresh fruit or vegetable that is imported or that is sent or conveyed from one province to another; (2) Section 51 of the Act is amended by adding the following after subsection (2): Paragraphs (1)(d) to (e.1) (2.1) Regulations made under paragraph (1)(d), (e) or (e.1) in respect of any fresh fruit or vegetable may, among other things, require a person to be a member of an entity or organization specified in the regulations. 235. The headings before section 60 and sections 60 to 67 of the Act are repealed. 236. Section 86 of the Act is replaced by the following: 1990, c. 8, s. 8 86. (1) Paragraph 28(1)(a) of the Federal Courts Act is repealed. 1990, c. 8, s. 8 (2) Paragraph 28(1)(b) of the Act is replaced by the following: (b) the Review Tribunal continued by subsection 27(1) of the Agriculture and AgriFood Administrative Monetary Penalties Act; Coordinating Amendments 2012, c. 24 237. (1) In this section, “other Act” means the Safe Food for Canadians Act. C. 20 Economic Action (2) If section 86 of the other Act comes into force before section 236 of this Act, then on the day on which that section 236 comes into force, paragraph 28(1)(a) of the Federal Courts Act is repealed. (3) If section 236 of this Act comes into force on the same day as section 86 of the other Act, then that section 236 is deemed to have come into force before that section 86. Coming into Force Order in council 238. Section 213, subsections 217(1), (3), (4) and (6) and sections 220 to 222 and 230 come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 16 1993, c. 38 TELECOMMUNICATIONS ACT Amendments to the Act 239. (1) Subsection 27(3) of the Telecommunications Act is replaced by the following: Questions of fact (3) The Commission may determine in any case, as a question of fact, whether a Canadian carrier has complied with this section or section 25, 27.1 or 29, or with any decision made under section 24, 25, 29, 34 or 40. (2) Subsection 27(3) of the Act is replaced by the following: Questions of fact (3) The Commission may determine in any case, as a question of fact, whether a Canadian carrier has complied with this section or section 25 or 29, or with any decision made under section 24, 25, 29, 34 or 40. 240. (1) The Act is amended by adding the following after section 27: ROAMING Roaming cap — wireless voice calls 27.1 (1) The amount charged during a year by a Canadian carrier to a second Canadian carrier for roaming services with respect to the transmission of all domestic wireless voice calls Plan d’action écono 2013-2014 and the domestic portion of all international wireless voice calls shall not exceed the amount determined by the formula A/B where A is the first Canadian carrier’s total retail revenues from the provision of wireless voice call services to its Canadian subscribers, for calls both originating and terminating in Canada, for the preceding year; and B is the number of minutes provided for those calls for the preceding year. Roaming cap — wireless data (2) The amount charged during a year by a Canadian carrier to a second Canadian carrier for roaming services with respect to the transmission of wireless data in Canada shall not exceed the amount determined by the formula A/B where A is the first Canadian carrier’s total retail revenues from the provision of wireless data services in Canada to its Canadian subscribers for the preceding year; and B is the number of megabytes provided for those data services for the preceding year. Roaming cap — text messages (3) The amount charged during a year by a Canadian carrier to a second Canadian carrier for roaming services with respect to the transmission of all domestic wireless text messages and the domestic portion of all international wireless text messages shall not exceed the amount determined by the formula A/B where A is the first Canadian carrier’s total retail revenues from the provision of wireless text message services to its Canadian C. 20 Economic Action subscribers, for text messages both originating and terminating in Canada, for the preceding year; and B is the number of those text messages for the preceding year. No additional charge (4) The Canadian carrier shall not charge the second Canadian carrier any other amount in relation to the provision of the roaming services referred to in subsections (1) to (3). Inconsistency (5) The amount established by the Commission that a Canadian carrier can charge to a second Canadian carrier for roaming services prevails over an amount determined under any of subsections (1) to (3) to the extent of any inconsistency. (2) Section 27.1 of the Act is repealed. Coming into Force Order in council 241. Subsections 239(2) and 240(2) come into force on a day to be fixed by order of the Governor in Council. DIVISION 17 SICKNESS BENEFITS R.S., c. L-2 2003, c. 15, s. 27 Canada Labour Code 242. Subsection 206.3(6) of the Canada Labour Code is repealed. 243. The Act is amended by adding the following after section 207: Minimum periods of leave 207.01 Subject to the regulations, a leave of absence under any of sections 206.3 to 206.5 may only be taken in one or more periods of not less than one week’s duration. Interruption 207.02 (1) An employee may interrupt a leave of absence referred to in any of sections 206.3 to 206.5 in order to be absent due to a reason referred to in subsection 239(1) or 239.1(1). Resumption (2) The interrupted leave resumes immediately after the interruption ends. 2013-2014 Plan d’action écono Exception — sick leave (3) Except to the extent that it is inconsistent with subsection 239(1.1), section 209.1 applies to an employee who interrupted the leave in order to be absent due to a reason referred to in subsection 239(1). Exception — work-related illness or injury (4) Except to the extent that it is inconsistent with subsections 239.1(3) and (4), section 209.1 applies to an employee who interrupted the leave in order to be absent due to a reason referred to in subsection 239.1(1). 2012, c. 27, s. 7 244. Section 207.1 of the Act is replaced by the following: Notice to employer — interruption of leave 207.1 (1) An employee who intends to interrupt their leave under subsection 206.1(2.4) or 207.02(1) shall provide the employer with a notice in writing of the interruption before or as soon as possible after it begins. Notice to employer — resumption of leave (2) The employee shall provide the employer with a notice in writing of the day on which they resume their leave before or as soon as possible after that day. 2012, c. 27, s. 8 245. (1) Subsection 207.3(1) of the Act is replaced by the following: Notice to employer of leave 207.3 (1) Every employee who takes a leave of absence from employment under any of sections 206.3 to 206.5 shall, as soon as possible, provide the employer with a notice in writing of the reasons for the leave and the length of the leave that they intend to take. 2012, c. 27, s. 8 (2) Subsection 207.3(2) of the English version of the Act is replaced by the following: Notice of change in length of leave (2) Every employee who is on a leave of absence from employment under any of sections 206.3 to 206.5 shall, as soon as possible, provide the employer with a notice in writing of any change in the length of the leave that they intend to take. 2012, c. 27, s. 8 (3) Subsections 207.3(3) to (5) of the Act are replaced by the following: C. 20 Leave of more than four weeks (3) If the length of the leave taken under section 206.4 or 206.5 is more than four weeks, the notice in writing of any change in the length of the leave shall be provided on at least four weeks’ notice, unless there is a valid reason why that cannot be done. Documentation (4) The employer may require the employee to provide documentation in support of the reasons for the leave taken under section 206.4 or 206.5 and of any change in the length of leave that the employee intends to take. Return to work postponed (5) If an employee who takes a leave of more than four weeks under section 206.4 or 206.5 wishes to shorten the length of the leave but does not provide the employer with four weeks’ notice, then the employer may postpone the employee’s return to work for a period of up to four weeks after the day on which the employee informs the employer of the new end date of the leave. If the employer informs the employee that their return to work is postponed, the employee is not entitled to return to work until the day that is indicated by the employer. Economic Action 246. Section 209.4 of the Act is amended by adding the following after paragraph (a.1): (a.2) prescribing the maximum number of periods of leave of absence that an employee may take under any of sections 206.3 to 206.5; 1996, c. 23 Employment Insurance Act 2012, c. 27, s. 15 247. Subsection 18(2) of the Employment Insurance Act is replaced by the following: Exception (2) A claimant to whom benefits are payable under any of sections 23 to 23.2 is not disentitled under paragraph (1)(b) for failing to prove that he or she would have been available for work were it not for the illness, injury or quarantine. 2012, c. 27, s. 21(1) 248. Subsection 152.03(1.1) of the Act is replaced by the following: Exception (1.1) A self-employed person to whom benefits are payable under any of sections 152.05 to 152.061 is entitled to benefits under Plan d’action écono 2013-2014 subsection (1) even though the person did not cease to work as a self-employed person because of a prescribed illness, injury or quarantine and would not be working even without the illness, injury or quarantine. 249. Subsection 152.09(2) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) providing care or support to one or more critically ill children of the self-employed person. Transitional Provision Illness, injury or quarantine 250. Subsections 18(2) and 152.03(1.1) of the Employment Insurance Act, as enacted by sections 247 and 248, apply only to claims for benefits because of illness, injury or quarantine that are made for weeks that begin on or after the day on which sections 247 and 248 come into force. Coming into Force Order in council 251. This Division, other than section 249, comes into force on a day to be fixed by order of the Governor in Council. DIVISION 18 1997, c. 6 CANADIAN FOOD INSPECTION AGENCY ACT Amendment to the Act 252. The Canadian Food Inspection Agency Act is amended by adding the following after section 25: User Fees Act 25.1 The User Fees Act does not apply to a fee fixed under section 24 for a service or the use of a facility provided by the Agency under the Safe Food for Canadians Act or to a fee fixed under section 25 in respect of products, rights and privileges provided by the Agency under that Act. C. 20 Economic Action Coming into Force 2012, c. 24 or royal assent 253. This Division comes into force on the day on which section 103 of the Safe Food for Canadians Act comes into force or, if it is later, on the day on which this Act receives royal assent. DIVISION 19 MONEY LAUNDERING AND TERRORIST FINANCING 2000, c. 17; 2001, c. 41, s. 48 Proceeds of Crime (Money Laundering) and Terrorist Financing Act 254. The definition “officer” in section 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is repealed. 255. Subparagraph 3(a)(iii) of the Act is replaced by the following: (iii) establishing an agency that is responsible for ensuring compliance with Parts 1 and 1.1 and for dealing with reported and other information; 2006, c. 12, s. 3(1) 256. (1) Paragraph 5(g) of the Act is replaced by the following: (g) persons and entities authorized under provincial legislation to engage in the business of dealing in securities or any other financial instruments or to provide portfolio management or investment advising services, other than persons who act exclusively on behalf of such an authorized person or entity; 2006, c. 12, s. 3(1) (2) Paragraph 5(h) of the Act is replaced by the following: (h) persons and entities that have a place of business in Canada and that are engaged in the business of providing at least one of the following services: (i) foreign exchange dealing, (ii) remitting funds or transmitting funds by any means or through any person, entity or electronic funds transfer network, 2013-2014 Plan d’action écono (iii) issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments except for cheques payable to a named person or entity, (iv) dealing in virtual currencies, as defined in the regulations, or (v) any service described in regulations made under paragraph 73(1)(a); (h.1) persons and entities that do not have a place of business in Canada, that are engaged in the business of providing at least one of the following services that is directed at persons or entities in Canada, and that provide those services to their customers in Canada: (i) foreign exchange dealing, (ii) remitting funds or transmitting funds by any means or through any person, entity or electronic funds transfer network, (iii) issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments except for cheques payable to a named person or entity, (iv) dealing in virtual currencies, as defined in the regulations, or (v) any service described in regulations made under paragraph 73(1)(a); (3) Paragraph 5(k) of the Act is replaced by the following: (k) the government of a province that, in accordance with paragraph 207(1)(a) of the Criminal Code, (i) in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games, or (ii) in any other permanent establishment, conducts and manages games that are operated on or through a slot machine, as defined in subsection 198(3) of the Criminal Code, or any other similar electronic C. 20 Economic Action gaming device, if there are more than 50 of those machines or other devices in the establishment; (k.1) the government of a province that, in accordance with paragraph 207(1)(a) of the Criminal Code, conducts and manages a lottery scheme, other than bingo or the sale of lottery tickets, that is accessible to the public through the Internet or other digital network, except if the network is an internal network within an establishment described in subparagraph (k)(ii); (k.2) an organization that, in accordance with paragraph 207(1)(b) of the Criminal Code, in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games, unless the organization is a registered charity, as defined in subsection 248(1) of the Income Tax Act, and the lottery scheme is conducted or managed for a period of not more than two consecutive days at a time; (k.3) the board of a fair or of an exhibition, or the operator of a concession leased by such a board, that, in accordance with paragraph 207(1)(c) of the Criminal Code, in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games; 257. The Act is amended by adding the following after section 5: Clarification 5.1 For greater certainty, this Part does not apply to persons or entities referred to in paragraph 5(h.1) in respect of the services they provide to persons or entities outside Canada. 2006, c. 12, s. 8 258. Section 9.3 of the Act is replaced by the following: Politically exposed persons 9.3 (1) Every person or entity that is referred to in section 5 and that is prescribed shall determine, in the prescribed circumstances and in accordance with the regulations, whether it is dealing with 2013-2014 Plan d’action écono (a) a politically exposed foreign person, a prescribed family member of a politically exposed foreign person, or a person who the person or entity knows or should reasonably know is closely associated, for personal or business reasons, with a politically exposed foreign person; (b) a politically exposed domestic person, a prescribed family member of a politically exposed domestic person, or a person who the person or entity knows or should reasonably know is closely associated, for personal or business reasons, with a politically exposed domestic person; or (c) the head of an international organization, a prescribed family member of the head of an international organization, or a person who the person or entity knows or should reasonably know is closely associated, for personal or business reasons, with the head of an international organization. Measures — politically exposed foreign persons (2) If the person or entity determines that it is dealing with a person described in paragraph (1)(a), the person or entity shall obtain the approval of senior management in the prescribed circumstances and take the prescribed measures. Measures — other persons (2.1) If the person or entity determines that it is dealing with a person described in paragraph (1)(b) or (c) and considers, based on an assessment referred to in subsection 9.6(2), that the person poses a high risk of committing a money laundering offence or a terrorist activity financing offence, the person or entity shall obtain the approval of senior management in the prescribed circumstances and take the prescribed measures. Definitions (3) The following definitions apply in this section. “head of an international organization” « dirigeant d’une organisation internationale » “head of an international organization” means the head of an international organization that is established by the governments of states or the head of an institution of any such organization. 168 “politically exposed domestic person” « national politiquement vulnérable » C. 20 Economic Action “politically exposed domestic person” means a person who, at a given time, holds — or has held within a prescribed period before that time — one of the offices or positions referred to in any of paragraphs (a) to (j) in or on behalf of the federal government or a provincial government or the office or position referred to in paragraph (k) in a municipal government: (a) Governor General, lieutenant governor or head of government; (b) member of the Senate or House of Commons or member of a legislature; (c) deputy minister or equivalent rank; (d) ambassador, or attaché or counsellor of an ambassador; (e) military officer with a rank of general or above; (f) president of a corporation that is wholly owned directly by Her Majesty in right of Canada or a province; (g) head of a government agency; (h) judge of an appellate court in a province, the Federal Court of Appeal or the Supreme Court of Canada; (i) leader or president of a political party represented in a legislature; (j) holder of any prescribed office or position; or (k) mayor. “politically exposed foreign person” « étranger politiquement vulnérable » “politically exposed foreign person” means a person who holds or has held one of the following offices or positions in or on behalf of a foreign state: (a) head of state or head of government; (b) member of the executive council of government or member of a legislature; (c) deputy minister or equivalent rank; (d) ambassador, or attaché or counsellor of an ambassador; (e) military officer with a rank of general or above; 2013-2014 Plan d’action écono (f) president of a state-owned company or a state-owned bank; (g) head of a government agency; (h) judge of a supreme court, constitutional court or other court of last resort; (i) leader or president of a political party represented in a legislature; or (j) holder of any prescribed office or position. Prohibition if unregistered 9.31 (1) No entity referred to in paragraph 5(a), (b), (d) or (e) and no other entity that is referred to in section 5 and that is prescribed shall open or maintain an account for, or have a correspondent banking relationship with, a person or entity referred to in paragraph 5(h.1) unless that person or entity is registered with the Centre under section 11.1. Definition of “correspondent banking relationship” (2) For the purposes of this section, “correspondent banking relationship” means a relationship created by an agreement or arrangement under which an entity referred to in paragraph 5(a), (b), (d) or (e) or an entity that is referred to in section 5 and that is prescribed undertakes to provide to a person or entity referred to in paragraph 5(h.1) services such as international electronic funds transfers, cash management, cheque clearing and any prescribed services. 2006, c. 12, s. 8 259. Subsection 9.4(2) of the Act is replaced by the following: Prohibition — shell bank (2) No person or entity shall have a correspondent banking relationship with a shell bank as defined in the regulations. 2010, c. 12, s. 1866 260. Sections 9.7 and 9.8 of the Act are replaced by the following: Foreign branches and subsidiaries 9.7 (1) Every entity referred to in any of paragraphs 5(a) to (g), except for authorized foreign banks within the meaning of section 2 of the Bank Act and for foreign companies within the meaning of section 2 of the Insurance Companies Act, shall, in respect of its foreign C. 20 Economic Action branches, and in respect of its foreign subsidiaries that carry out activities similar to those of entities referred to in those paragraphs and that are either wholly-owned by the entity or have financial statements that are consolidated with those of the entity, develop policies that establish requirements similar to the requirements of sections 6, 6.1 and 9.6 and ensure that those branches and subsidiaries apply those policies to the extent it is permitted by, and does not conflict with, the laws of the country in which the branch or subsidiary is located. Board approval of policies Exceptions (2) Before the policies referred to in subsection (1) are applied, the entity’s board of directors, if there is one, shall approve them. (3) Subsection (1) does not apply to (a) an entity that is a subsidiary of an entity to which that subsection applies; or (b) an entity that is a subsidiary of a foreign entity that has developed policies that establish requirements for its subsidiaries that are similar to the requirements of sections 6, 6.1 and 9.6, if that subsidiary is applying those policies to the extent it is permitted by, and do not conflict with, the laws of Canada or a province. Records and reporting (4) If the application by a foreign branch or a foreign subsidiary of a policy referred to in subsection (1) is not permitted by or would conflict with the laws of the country in which the branch or subsidiary is located, the entity shall keep and retain, in accordance with section 6, a record of that fact and of the reasons why it is not permitted or it would conflict, and shall, within a reasonable time, notify the Centre, and the principal agency or body that supervises or regulates it under federal or provincial law, of that fact and those reasons. Information exchange between affiliated entities 9.8 (1) Every entity referred to in any of paragraphs 5(a) to (g) that is affiliated with an entity referred to in those paragraphs or with a foreign entity that carries out activities similar to those of entities referred to in those paragraphs shall develop and apply policies and procedures related to the exchange of information between 2013-2014 Plan d’action écono the entity and those affiliated entities for the purpose of detecting or deterring a money laundering offence or a terrorist activity financing offence or of assessing the risk of such an offence. Affiliation (2) For the purposes of subsection (1), an entity is affiliated with another entity if one of them is wholly owned by the other, if both are wholly owned by the same entity or if their financial statements are consolidated. 2006, c. 12, s. 10 261. Section 11.1 of the Act is replaced by the following: Registration requirement 11.1 Except as otherwise provided in the regulations, every person or entity referred to in paragraph 5(h) or (h.1), those referred to in paragraph 5(l) that sell money orders to the public, and every other person or entity that is referred to in section 5 and that is prescribed must be registered with the Centre in accordance with this section and sections 11.11 to 11.2. 2006, c. 12, s. 11 262. (1) Subparagraphs 11.11(1)(c)(i) to (iv) of the Act are replaced by the following: (i) a money laundering offence, or an offence under the laws of a foreign country that is substantially similar to a money laundering offence, (ii) a terrorist activity financing offence, or an offence under the laws of a foreign country that is substantially similar to a terrorist activity financing offence, (iii) an offence under this Act or the Proceeds of Crime (money laundering) Act, chapter 26 of the Statutes of Canada, 1991 when convicted on indictment, or an offence under the laws of a foreign country that is substantially similar to an offence under either Act, (iv) an offence under any of sections 83.18 to 83.231, 354 or 467.11 to 467.13 of the Criminal Code, or an offence under the laws of a foreign country that is substantially similar to such an offence, or C. 20 2006, c. 12, s. 11 (2) Paragraphs 11.11(1)(d) and (e) of the Act are replaced by the following: Economic Action (d) a person or entity that has been convicted on indictment or convicted more than once for an offence under any of the following, or that has been convicted of an offence under the laws of a foreign country that is substantially similar to an offence under any of the following: (i) Part X of the Criminal Code, (ii) the Controlled Drugs and Substances Act, except for the offence under subsection 4(1) of that Act, (iii) section 39, 44.2, 44.3, 48, 50.2 or 50.3 of the Food and Drugs Act, as that section read immediately before May 14, 1997, or (iv) section 4, 5, 6, 19.1 or 19.2 of the Narcotic Control Act, chapter N-1 of the Revised Statutes of Canada, 1985, as that section read immediately before May 14, 1997; (e) an entity that is a corporation in respect of which a director, the chief executive officer, the president or a person who owns or controls, directly or indirectly, 20% or more of the shares has been convicted on indictment of an offence under this Act or the Proceeds of Crime (money laundering) Act, chapter 26 of the Statutes of Canada, 1991 or has been convicted of an offence under the laws of a foreign country that is substantially similar to an offence under either Act; (3) Subsection 11.11(1) of the Act is amended by adding the following after paragraph (e): (e.1) a person or entity referred to in paragraph 5(h.1) that, having committed a violation, or a series of minor violations, under this Act that is classified as a serious 2013-2014 Plan d’action écono violation or a very serious violation and being liable to a penalty for it, and 30 days having elapsed since the day on which all proceedings in respect of the violation are ended, has still not paid the penalty together with any interest imposed under section 73.28; or 2006, c. 12, s. 11 263. Subsection 11.12(1) of the Act is replaced by the following: Application for registration 11.12 (1) An application for registration shall be submitted to the Centre in the prescribed form and manner and shall include (a) a list of the applicant’s agents, mandataries or branches that are engaged, on behalf of the applicant, in the activities referred to in paragraph 5(h) or (h.1), in selling money orders to the public if the applicant is a person or entity referred to in paragraph 5(l), or in any prescribed activities; (b) if the applicant is a person referred to in paragraph 5(h.1) (i) the name and address for service of an individual who resides in Canada and who is authorized to accept, on behalf of the person, notices that are served or caused to be served by the Centre under this Act, (ii) a document that sets out the person’s record of criminal convictions, or states that the person does not have one, that is issued by a competent authority of the foreign state in which the person resides, and, if the document is made in a language other than English or French, a translation of it into one of those languages attested to by a person who is recognized as a certified translator by a provincial organization or body that is competent under provincial law to issue such certifications; (c) if the applicant is an entity referred to in paragraph 5(h.1) (i) the name and address for service of an individual who resides in Canada and who is authorized to accept, on behalf of the entity, notices that are served or caused to be served by the Centre under this Act, and C. 20 Economic Action (ii) for each of the chief executive officer, the president and the directors of the entity and for each person who owns or controls, directly or indirectly, 20% or more of the entity or the shares of the entity, a document that sets out the person’s record of criminal convictions, or states that the person does not have one, and that is issued by a competent authority of the foreign state in which the person resides, and, if the document is made in a language other than English or French, a translation of it into one of those languages attested to by a person who is recognized as a certified translator by a provincial organization or body that is competent under provincial law to issue such certifications; and (d) any prescribed information. 2006, c. 12, s. 11 264. Section 11.13 of the Act is renumbered as subsection 11.13(1) and is amended by adding the following: Denial or revocation (2) If the name or address for service of a person referred to in subparagraph 11.12(1)(b)(i) or (c)(i) changes, and an applicant or registered person or entity who is or was required to provide the information described in paragraph 11.12(1)(b) or (c) does not, within the period provided in subsection (1), provide the Centre with the new name or address for service, the Centre shall without delay after becoming aware of that fact deny the application, or revoke the registration, as the case may be, and shall, without delay, inform the applicant or registered person or entity of the denial or revocation. 2006, c. 12, s. 11 265. Subsection 11.14(1) of the Act is replaced by the following: Clarifications — applicant 11.14 (1) An applicant shall provide the Centre, in the prescribed form and manner, with any clarifications that the Centre may 2013-2014 Plan d’action écono request in respect of the information described in subsection 11.12(1) within 30 days after the day on which the request is made. 2006, c. 12, s. 11 266. Subsection 11.17(1) of the Act is replaced by the following: Clarifications — registrant 11.17 (1) A registered person or entity shall provide the Centre, in the prescribed form and manner, with any clarifications that the Centre may request in respect of the information described in subsection 11.12(1) within 30 days after the day on which the request is made. 2010, c. 12, s. 1869 267. Section 11.41 of the Act is replaced by the following: Definitions 11.41 The following definitions apply in this Part. “foreign entity” « entité étrangère » “foreign entity” means an entity, other than an entity referred to in section 5, that is incorporated or formed by or under the laws of a country other than Canada, including its subsidiaries, if any, and that does not carry on business in Canada, if it carries out activities similar to those of entities referred to in any of paragraphs 5(a) to (g) or activities referred to in paragraph 5(h) or (h.1). “foreign state” « État étranger » “foreign state” means a country other than Canada and includes any political subdivision or territory of a foreign state. 2010, c. 12, s. 1869 268. (1) Subsection 11.42(1) of the Act is replaced by the following: Minister’s written directive 11.42 (1) In addition to any other measure required by this Act, the Minister may, by written directive, require any person or entity referred to in section 5 to take, in order to safeguard the integrity of Canada’s financial system, any measure specified in the directive with respect to any financial transaction, or any financial transaction within a class of financial transactions, originating from or bound for any foreign state or foreign entity, that occurs or is attempted in the course of their activities, or with respect to any activity that is related to any such financial transaction or class of financial transactions. C. 20 Economic Action (2) Section 11.42 of the Act is amended by adding the following after subsection (2): Non-application to legal counsel (2.1) A requirement in a directive to take a reporting measure as contemplated by paragraph (2)(e) does not apply to persons or entities referred to in paragraph 5(i) or (j) who are, as the case may be, legal counsel or legal firms, when they are providing legal services. 2010, c. 12, s. 1869 269. Sections 11.44 and 11.45 of the Act are replaced by the following: Foreign branches and subsidiaries 11.44 (1) Every entity referred to in any of paragraphs 5(a) to (g), except for authorized foreign banks within the meaning of section 2 of the Bank Act and for foreign companies within the meaning of section 2 of the Insurance Companies Act, shall ensure that its foreign branches, and that its foreign subsidiaries that carry out activities similar to those of entities referred to in those paragraphs and that are either wholly-owned by the entity or have financial statements that are consolidated with those of the entity, comply with any directive issued under this Part, except with respect to any reporting measure as contemplated by paragraph 11.42(2)(e), to the extent it is permitted by, and does not conflict with, the laws of the country in which the branch or subsidiary is located. Records and reporting (2) If compliance with a directive by a branch or a subsidiary is not permitted by or would conflict with the laws of the country in which the branch or subsidiary is located, the entity shall keep and retain, in accordance with section 6, a record of that fact and of the reasons why it is not permitted or it would conflict, and shall, within a reasonable time, notify the Centre, and the principal agency or body that supervises or regulates it under federal or provincial law, of that fact and those reasons. 2010, c. 12, s. 1869 270. Section 11.6 of the Act is replaced by the following: Foreign branches 11.6 Every entity referred to in any of paragraphs 5(a) to (g), except for authorized foreign banks within the meaning of section 2 of 2013-2014 Plan d’action écono the Bank Act and for foreign companies within the meaning of section 2 of the Insurance Companies Act, shall ensure that its foreign branches comply with any regulation made under subsection 11.49(1) to the extent it is permitted by, and does not conflict with, the laws of the country in which the branch is located. 271. The Act is amended by adding the following before the heading “REPORTING” before section 12: INTERPRETATION Definition of “officer” 11.8 In this Part, “officer” has the same meaning as in subsection 2(1) of the Customs Act. 272. Subsections 12(4) and (5) of the Act are replaced by the following: Duty to answer and comply (4) Every person arriving in or departing from Canada shall (a) answer truthfully any questions asked by the officer in the performance of the officer’s duties and functions under this Part; and (b) if the person is arriving in or departing from Canada with any currency or monetary instruments in respect of which a report is made, on request of an officer, present the currency or monetary instruments that they are carrying or transporting, unload any conveyance or part of a conveyance or baggage and open or unpack any package or container that the officer wishes to examine. Sending reports to Centre (5) The Canada Border Services Agency shall send the reports they receive under subsection (1) to the Centre. It shall also create an electronic version of the information contained in each report, in the format specified by the Centre, and send it to the Centre by the electronic means specified by the Centre. 2006, c. 12, s. 14 273. The portion of subsection 24.1(1) of the Act before paragraph (a) is replaced by the following: C. 20 Corrective measures 24.1 (1) The Minister, or any officer delegated by the President for the purposes of this section, may, within 90 days after a seizure made under subsection 18(1) or an assessment of a penalty referred to in subsection 18(2), 2001, c. 41, s. 61 274. Section 25 of the Act is replaced by the following: Request for Minister’s decision 25. A person from whom currency or monetary instruments were seized under section 18, or the lawful owner of the currency or monetary instruments, may, within 90 days after the date of the seizure, request a decision of the Minister as to whether subsection 12(1) was contravened, by giving notice to the Minister in writing or by any other means satisfactory to the Minister. Extension of time by Minister 25.1 (1) If no request for a decision of the Minister is made under section 25 within the period provided in that section, the person or lawful owner referred to in that section may apply to the Minister in writing or by any other means satisfactory to the Minister for an extension of the time for making the request. Reasons (2) An application shall set out the reasons why the request was not made on time. Burden of proof (3) The burden of proof that an application has been made under subsection (1) lies on the person or lawful owner claiming to have made it. Notice of decision (4) The Minister shall, without delay after making a decision in respect of an application, notify the applicant in writing of the decision. Conditions for granting application (5) The application is not to be granted unless Economic Action (a) it is made within one year after the end of the period provided in section 25; and (b) the applicant demonstrates that (i) within the period provided in section 25, they were unable to act or to instruct another person to act in their name or had a bona fide intention to request a decision, (ii) it would be just and equitable to grant the application, and 2013-2014 Plan d’action écono (iii) the application was made as soon as circumstances permitted. Extension of time by Federal Court 25.2 (1) The person or lawful owner referred to in section 25 may apply to the Federal Court to have their application under section 25.1 granted (a) within the period of 90 days after the Minister dismisses that application, if it is dismissed; or (b) after 90 days have expired after that application was made, if the Minister has not notified the person or lawful owner of a decision made in respect of it. Application process (2) The application shall be made by filing in the Federal Court a copy of the application made under section 25.1, and any notice given in respect of it. The applicant shall notify the Minister that they have filed the application immediately after having filed it. Powers of the Court (3) The Court may grant or dismiss the application and, if it grants the application, may impose any terms that it considers just or order that the request made under section 25 be deemed to have been made on the date the order was made. Conditions for granting application (4) The application is not to be granted unless (a) the application under subsection 25.1(1) was made within one year after the end of the period provided in section 25; and (b) the person or lawful owner making the application demonstrates that (i) within the period provided in section 25, they were unable to act or to instruct another person to act in their name or had a bona fide intention to request a decision, (ii) it would be just and equitable to grant the application, and (iii) the application was made as soon as circumstances permitted. C. 20 2006, c. 12, s. 22(1) 275. (1) Subsection 36(1.1) of the Act is replaced by the following: Use of information (1.1) An officer may use information referred to in subsection (1) if the officer has reasonable grounds to suspect that the information is relevant to determining whether a person is a person described in sections 34 to 42 of the Immigration and Refugee Protection Act or is relevant to an offence under any of sections 91, 117 to 119, 126 or 127 of that Act. Economic Action (2) Subsection 36(3.1) of the Act is replaced by the following: Disclosure of information to Canada Revenue Agency (3.01) An officer may disclose to the Canada Revenue Agency information referred to in subsection (1) about the circumstances of a seizure under subsection 18(1) if the officer has reasonable grounds to suspect that the currency or monetary instruments seized (a) are proceeds of crime as defined in subsection 462.3(1) of the Criminal Code or funds for use in the financing of terrorist activities; and (b) relate to a registered charity as defined in subsection 248(1) of the Income Tax Act, to an entity that has applied for registration as such a registered charity, or to a person or any other entity that solicits charitable financial donations from the public. Recording of reasons for decision (3.1) If an officer decides to disclose information under any of subsections (2) to (3.01), the officer shall record in writing the reasons for the decision. 276. (1) The portion of section 40 of the English version of the Act before paragraph (a) is replaced by the following: Object 40. The object of this Part is to establish an agency that (2) Paragraph 40(a) of the Act is replaced by the following: (a) acts at arm’s length and is independent from law enforcement agencies and other entities to which it is authorized to disclose information under subsection 55(3), 55.1(1) or 56.1(1) or (2); 2013-2014 Plan d’action écono (3) Paragraph 40(d) of the Act is replaced by the following: (d) operates to enhance public awareness and understanding of matters related to money laundering and the financing of terrorist activities; and 2010, c. 12, s. 1871 277. Subsections 52(2) to (4) of the Act are replaced by the following: Director to report to Minister (1.1) On or before September 30 of each year, the Director shall submit to the Minister a report on the Centre’s activities for the preceding year that includes the following information about that year’s activities as well as information on any matters that the Minister or an officer of the Department of Finance specifies: (a) a description of the activities carried out by the Centre to ensure compliance with Parts 1 and 1.1, including a description of those activities by class of persons or entities referred to in section 5, and of its conclusions as to the compliance of those persons or entities with Parts 1 and 1.1; (b) any measures undertaken under paragraph 58(1)(c); and (c) a description, with the relevant statistics included, of the results achieved by and the effectiveness of the Centre in the exercise of its powers and the performance of its duties and functions. Obligation to inform (2) The Director shall keep the Minister and any officer of the Department of Finance whom the Director considers appropriate informed of any matter that could materially affect public policy or the strategic direction of the Centre, and any other matter that the Minister considers necessary. Director to disclose other information (3) The Director shall, at the request of the Minister or an officer of the Department of Finance, disclose to the Minister or the officer, as the case may be, in the form and manner that the Minister or officer directs, any information obtained by the Centre in the administration and enforcement of this Act, or any information prepared by the Centre from that information, C. 20 Economic Action that the Minister or the officer considers relevant for the purpose of carrying out the Minister’s powers and duties under this Act. Disclosure of information to advisor (4) The Director shall disclose to a person engaged under subsection 42(4), in the form and manner that the person directs, any information obtained by the Centre in the administration and enforcement of this Act, or any information prepared by the Centre from that information, that the person considers relevant for the purpose of advising the Minister on any matter referred to in subsection 42(2). 2010, c. 12, s. 1872 278. Sections 53 to 53.2 of the Act are replaced by the following: Limitation 53. (1) The Director shall not disclose under section 52 (a) any information collected by the Centre under subparagraph 54(1)(b)(ii); (b) any information referred to in paragraphs 55(1)(a) to (b.1), (c) or (d); (c) any information referred to in paragraph 55(1)(e) that the Centre prepared for possible disclosure under subsection 55(3), section 55.1 or subsection 56.1(1) or (2); or (d) any information that would directly or indirectly identify a client or employee of a person or entity referred to in section 5. Clarification (2) For greater certainty, if information referred to in subsection (1) is contained in a document, whether in written form or in any other form, that is otherwise required to be disclosed under section 52, the Director shall provide the document with that information excluded. Director or officer to disclose information for the purpose of Part 1.1 53.1 (1) The Director shall, at the request of the Minister or an officer of the Department of Finance, disclose to the Minister or the officer, as the case may be, in the form and manner that the Minister or officer directs, any information received or collected by the Centre under paragraph 54(1)(a) or (b), or any analysis conducted by the Centre under paragraph Plan d’action écono 2013-2014 54(1)(c), that the Minister or the officer considers relevant for the purpose of carrying out the Minister’s powers and duties under Part 1.1. Director may disclose information (2) If the Director is of the opinion that information received or collected by the Centre under paragraph 54(1)(a) or (b), or any analysis conducted by the Centre under paragraph 54(1)(c), would assist the Minister in carrying out the Minister’s powers and duties under Part 1.1, the Director may disclose that information or analysis to the Minister or any officer of the Department of Finance whom the Director considers appropriate. Limitation 53.2 (1) The Director shall not disclose under section 53.1 any information that would directly or indirectly identify any person or entity other than a foreign entity as defined in section 11.41. Clarification (2) For greater certainty, if information referred to in subsection (1) is contained in a document, whether in written form or in any other form, that is otherwise required or permitted to be disclosed under section 53.1, the Director shall provide the document with that information excluded. 2010, c. 12, s. 1872 279. The portion of subsection 53.3(1) of the Act before paragraph (a) is replaced by the following: Director to seek consent 53.3 (1) The Director shall seek consent for disclosure of information that was provided to the Centre in confidence by the institutions, agencies or organizations mentioned in paragraph (a), (b) or (c), as the case may be, if that information is contained in the information or analysis requested by the Minister or an officer of the Department of Finance under subsection 53.1(1): 2004, c. 15, s. 100; 2010, c. 12, s. 1873 280. (1) The portion of section 54 of the Act before paragraph (c) is replaced by the following: Reports and information 54. (1) The Centre (a) shall receive reports made under section 7, 7.1, 9, 12 or 20, or in accordance with a directive issued under Part 1.1, incomplete reports sent under subsection 14(5), reports C. 20 Economic Action referred to in section 9.1, information provided to the Centre by any agency of another country that has powers and duties similar to those of the Centre, information provided to the Centre by law enforcement agencies or government institutions or agencies, and other information voluntarily provided to the Centre about suspicions of money laundering or of the financing of terrorist activities; (b) may collect information that the Centre considers relevant to money laundering activities or the financing of terrorist activities and that (i) is publicly available, including in a commercially available database, or (ii) is stored in a database maintained, for purposes related to law enforcement or national security, by the federal government, by a provincial government, by the government of a foreign state or by an international organization, if an agreement was entered into under subsection 66(1) to collect such information; (2) Section 54 of the Act is amended by adding the following after subsection (1): Destruction of certain information (2) The Centre shall destroy any information contained in a document, whether in written form or in any other form, that it receives that purports to be a report made under section 7, 7.1, 9 or 12, made in accordance with a directive issued under Part 1.1, sent under subsection 14(5) or referred to in section 9.1, and that it determines, in the normal course of its activities, relates to a financial transaction or circumstance that is not required to be reported to the Centre under this Act, and shall destroy any information voluntarily provided to the Centre by the public that it determines, in the normal course of its activities, is not about suspicions of money laundering or the financing of terrorist activities. 2013-2014 Plan d’action écono The Centre shall destroy the information within a reasonable time after the determination is made. 2006, c. 12, s. 25 281. Subsection 54.1(5) of the Act is replaced by the following: Analysis of information (5) The Centre may analyse and assess the information referred to in subsection (4) and, in that case, that analysis or assessment is deemed to be an analysis or assessment conducted under paragraph 54(1)(c). 2006, c. 12, s. 26(1) 282. (1) The portion of subsection 55(1) of the Act before paragraph (a) is replaced by the following: Disclosure by Centre prohibited 55. (1) Subject to subsections (3) and (6.1), sections 52, 55.1, 56.1 and 56.2, subsection 58(1) and sections 65 to 65.1 and 68.1 of this Act and to subsection 12(1) of the Privacy Act, the Centre shall not disclose the following: 2001, c. 41, s. 67(5) (2) The portion of subsection 55(3) of the Act before paragraph (a) is replaced by the following: Disclosure of designated information (3) If the Centre, on the basis of its analysis and assessment under paragraph 54(1)(c), has reasonable grounds to suspect that designated information would be relevant to investigating or prosecuting a money laundering offence or a terrorist activity financing offence, the Centre shall disclose the information to 2010, c. 12, s. 1874 (3) Paragraph 55(3)(b) of the Act is replaced by the following: (b) the Canada Revenue Agency, if the Centre also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence of obtaining or attempting to obtain a rebate, refund or credit to which a person or entity is not entitled, or of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Minister of National Revenue; C. 20 Economic Action (4) Paragraph 55(3)(c) of the Act is amended by striking out “or” at the end of subparagraph (i), by adding “or” at the end of subparagraph (ii) and by adding the following after subparagraph (ii): (iii) whether a person or entity that the Centre has reasonable grounds to suspect may apply to be a registered charity, as defined in subsection 248(1) of the Income Tax Act, (A) has made or will make available any resources, directly or indirectly, to a listed entity as defined in subsection 83.01(1) of the Criminal Code, (B) has made available any resources, directly or indirectly, to an entity as defined in subsection 83.01(1) of the Criminal Code that was at that time, and continues to be, engaged in terrorist activities as defined in that subsection or activities in support of them, or (C) has made or will make available any resources, directly or indirectly, to an entity as defined in subsection 83.01(1) of the Criminal Code that engages or will engage in terrorist activities as defined in that subsection or activities in support of them; 2006, c. 12, s. 26(4) (5) Paragraphs 55(3)(d) and (e) of the Act are replaced by the following: 2013-2014 Plan d’action écono (d) the Canada Border Services Agency, if the Centre also determines that the information is relevant to determining whether a person is a person described in sections 34 to 42 of the Immigration and Refugee Protection Act or is relevant to an offence under any of sections 91, 117 to 119, 126 or 127 of that Act; (e) the Canada Border Services Agency, if the Centre also determines that the information is relevant to investigating or prosecuting an offence of smuggling or attempting to smuggle goods subject to duties or an offence related to the importation or exportation of goods that are prohibited, controlled or regulated under the Customs Act or under any other Act of Parliament; and (6) Section 55 of the Act is amended by adding the following after subsection (6): Publication (6.1) After a person has been determined by a court to be guilty of a money laundering offence or a terrorist activity financing offence, or has been determined by a foreign court to be guilty of an offence that is substantially similar to either of those offences, whether on acceptance of a plea of guilty or on a finding of guilt, the Centre may, if it has disclosed designated information under subsection (3) with respect to the investigation or prosecution of the offence, make public the fact that it made such a disclosure. 2006, c. 12, s. 26(5) (7) Paragraph 55(7)(a) of the Act is replaced by the following: (a) the name of any person or entity that is involved in the transaction, attempted transaction, importation or exportation or of any person or entity acting on their behalf, as well as the occupation or business and gender of those persons and the business of those entities; 2006, c. 12, s. 26(6) (8) Paragraph 55(7)(k) of the Act is replaced by the following: C. 20 Economic Action (k) the grounds on which a person or entity made a report under section 7 about the transaction or attempted transaction and any action taken by the person or entity as a result of the suspicions that led them to make the report; (9) Subsection 55(7) of the Act is amended by striking out “and” at the end of paragraph (m) and by adding the following after paragraph (n): (o) information about the importation or exportation that was reported to the Centre under section 20; (p) if the transaction is carried out by means of an electronic funds transfer as defined in the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations, information about the transaction that is contained in a report made under section 9 and that is remittance information as defined by the Society for Worldwide Interbank Financial Telecommunication; and (q) information about the transaction, attempted transaction, importation or exportation, received by the Centre from an institution or agency under an agreement or arrangement referred to in section 56, that constitutes the institution’s or agency’s reasonable grounds to suspect that the information would be relevant to investigating or prosecuting a money laundering offence or a terrorist activity financing offence, or an offence that is substantially similar to either offence. 2001, c. 41, s. 68 283. (1) Subsection 55.1(1) of the Act is replaced by the following: Disclosure — threats to security of Canada 55.1 (1) If the Centre, on the basis of its analysis and assessment under paragraph 54(1)(c), has reasonable grounds to suspect that designated information would be relevant to threats to the security of Canada, the Centre shall disclose the information to (a) the Canadian Security Intelligence Service; 2013-2014 Plan d’action écono (b) the appropriate police force, if the Centre also has reasonable grounds to suspect that the information is relevant to investigating or prosecuting an offence under Canadian law that the Centre has reasonable grounds to suspect arises out of conduct constituting such a threat; (c) the Canada Border Services Agency, if the Centre also has reasonable grounds to suspect that the information is relevant to determining whether a person is a person described in sections 34 to 42 of the Immigration and Refugee Protection Act or is relevant to an offence under any of sections 91, 117 to 119, 126 or 127 of that Act; and (d) the Canada Border Services Agency, if the Centre also has reasonable grounds to suspect that the information is relevant to investigating or prosecuting an offence of smuggling or attempting to smuggle goods subject to duties or an offence related to the importation or exportation of goods that are prohibited, controlled or regulated under the Customs Act or under any other Act of Parliament. 2006, c. 12, s. 27(1) (2) Paragraph 55.1(3)(a) of the Act is replaced by the following: (a) the name of any person or entity that is involved in the transaction, attempted transaction, importation or exportation or of any person or entity acting on their behalf, as well as the occupation or business and gender of those persons and the business of those entities; 2006, c. 12, s. 27(2) (3) Paragraph 55.1(3)(k) of the Act is replaced by the following: (k) the grounds on which a person or entity made a report under section 7 about the transaction or attempted transaction and any action taken by the person or entity as a result of the suspicions that led them to make the report; C. 20 2006, c. 12, s. 27(2) (4) Subsection 55.1(3) of the Act is amended by striking out “and” at the end of paragraph (m) and by replacing paragraph (n) with the following: Economic Action (n) indicators of a money laundering offence, a terrorist activity financing offence or a threat to the security of Canada related to the transaction, attempted transaction, importation or exportation; (o) information about the importation or exportation that was reported to the Centre under section 20; (p) if the transaction is carried out by means of an electronic funds transfer as defined in the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations, information about the transaction that is contained in a report made under section 9 and that is remittance information as defined by the Society for Worldwide Interbank Financial Telecommunication; and (q) information about the transaction, attempted transaction, importation or exportation, received by the Centre from an institution or agency under an agreement or arrangement referred to in section 56, that constitutes the institution’s or agency’s reasonable grounds to suspect that the information would be relevant to investigating or prosecuting a money laundering offence or a terrorist activity financing offence, or an offence that is substantially similar to either offence. 2001, c. 41, s. 68; 2006, c. 12, s. 28(1)(E) 284. (1) Subsection 56.1(3) of the Act is replaced by the following: Other disclosure (3) In order to perform its functions under paragraph 54(1)(c), the Centre may direct queries to an institution or agency in respect of which an agreement or arrangement referred to in paragraph (1)(b) or (2)(b) has been entered into, and in doing so it may disclose designated information. 2013-2014 Plan d’action écono (2) Section 56.1 of the Act is amended by adding the following after subsection (4): Publication (4.1) After a person has been determined by a court to be guilty of a money laundering offence or a terrorist activity financing offence, or has been determined by a foreign court to be guilty of an offence that is substantially similar to either offence, whether on acceptance of a plea of guilty or on a finding of guilt, the Centre may, if it has disclosed designated information under subsection (1) or (2) with respect to the investigation or prosecution of the offence, make public the fact that it made such a disclosure. 2006, c. 12, s. 28(2) (3) Paragraph 56.1(5)(a) of the Act is replaced by the following: (a) the name of any person or entity that is involved in the transaction, attempted transaction, importation or exportation or of any person or entity acting on their behalf, as well as the person’s occupation or business and gender and the entity’s business; 2006, c. 12, s. 28(3) (4) Paragraph 56.1(5)(k) of the Act is replaced by the following: (k) the grounds on which a person or entity made a report under section 7 about the transaction or attempted transaction and any action taken by the person or entity as a result of the suspicions that led them to make the report; (5) Subsection 56.1(5) of the Act is amended by striking out “and” at the end of paragraph (m) and by adding the following after paragraph (n): (o) information about the importation or exportation that was reported to the Centre under section 20; and (p) if the transaction is carried out by means of an electronic funds transfer as defined in the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations, information about the transaction that is contained in a report made under section 9 and that is C. 20 Economic Action remittance information as defined by the Society for Worldwide Interbank Financial Telecommunication. 285. Subsection 58(2) of the Act is replaced by the following: Limitation (2) The Centre shall not disclose under subsection (1) any information that would directly or indirectly identify an individual who provided a report or information to the Centre, or a person or an entity about whom a report or information was provided. 2010, c. 12, s. 1876 286. Section 58.1 of the Act is replaced by the following: Centre may disclose information to Minister 58.1 (1) The Centre may, at the request of the Minister, disclose information received or collected by the Centre under paragraph 54(1)(a) or (b), or any analysis conducted by the Centre under paragraph 54(1)(c), to authorities specified by the Minister for the purpose of assisting the Minister in carrying out the Minister’s powers and duties under Part 1.1. Limitation (2) The Centre shall not disclose under subsection (1) any information that would directly or indirectly identify any person or entity other than a foreign entity as defined in section 11.41. 2010, c. 12, par. 1882(d) 287. (1) Subsection 65(1) of the Act is replaced by the following: Disclosure to law enforcement agencies 65. (1) The Centre may disclose to the appropriate law enforcement agencies any information of which it becomes aware under subsection (4) or section 62, 63 or 63.1 and that it suspects on reasonable grounds would be relevant to investigating or prosecuting an offence under this Act arising out of a contravention of Part 1 or 1.1. (2) Section 65 of the Act is amended by adding the following after subsection (3): Compliance of persons or entities (4) For the purpose of ensuring compliance with Parts 1 and 1.1, the Centre shall receive information voluntarily provided to it by a person or entity — other than an agency or body 2013-2014 Plan d’action écono referred to in subsection (2) — relating to the compliance with Part 1 or 1.1 of persons or entities referred to in section 5. 288. The Act is amended by adding the following after section 65: Disclosure to Canada Revenue Agency 65.01 (1) The Centre may disclose to the Canada Revenue Agency information relating to the compliance with Part 1 of persons or entities referred to in section 5 if the Centre has reasonable grounds to suspect that the information would be relevant to the initial implementation of policies respecting the reporting of international electronic funds transfers to the Canada Revenue Agency. Limitation (2) Any information disclosed by the Centre under subsection (1) may be used by the Canada Revenue Agency only for purposes relating to the initial implementation of the policies referred to in that subsection or to ensuring compliance with any provision of the Income Tax Act that requires the reporting of international electronic funds transfers to the Canada Revenue Agency. Limitation (3) The Centre shall not disclose any information under subsection (1) that would directly or indirectly identify a client of a person or entity referred to in section 5. 289. The Act is amended by adding the following after section 65.01: Disclosure to Canada Revenue Agency 65.02 (1) The Centre may disclose to the Canada Revenue Agency information relating to the compliance with Part 1 of persons or entities referred to in section 5 if the Centre has reasonable grounds to suspect that the information would be relevant to ensuring compliance with Part XV.1 of the Income Tax Act. Limitation (2) Any information disclosed by the Centre under subsection (1) may be used by the Canada Revenue Agency only for purposes relating to ensuring compliance with Part XV.1 of the Income Tax Act. C. 20 Limitation (3) The Centre shall not disclose any information under subsection (1) that would directly or indirectly identify a client of a person or entity referred to in section 5. Economic Action 290. Subsections 66(1) and (2) of the Act are replaced by the following: Power to enter into 66. (1) The Centre may, for the purpose of exercising its powers or performing its duties and functions under this Part, enter into contracts, memoranda of understanding and other agreements with a department or an agency of the Government of Canada, with the government of a province, with the government of a foreign state and with any other person or organization, whether inside or outside Canada, in its own name or in the name of Her Majesty in right of Canada. Agreements re databases (2) Agreements relating to the Centre’s collection of information from databases referred to in paragraph 54(1)(b) must specify the nature of and limits with respect to the information that the Centre may collect from those databases. 291. The Act is amended by adding the following after section 68: Filing of documents 68.1 The Centre may, for the purpose of any action, suit or other legal proceedings brought or taken under this Act, file with the court any documents containing information referred to in subsection 55(1). 292. Subsection 71(2) of the Act is replaced by the following: Contents (2) The report referred to in subsection (1) shall include (a) a description of the management guidelines and policies of the Centre for the protection of human rights and freedoms; and (b) information on the performance by the Centre of its duties and functions, including any statistics by which that performance is measured. 293. The Act is amended by adding the following after section 72: 2013-2014 Plan d’action écono SERVICE OF NOTICES Authorized person 72.1 The service of a notice by or on behalf of the Centre on a person or entity referred to in paragraph 5(h.1) is sufficient if it is served on the person who is indicated in the application for registration, or in accordance with subsection 11.13(1), as being authorized to accept, on behalf of the person or entity referred to in that paragraph, notices that are served or caused to be served by the Centre under this Act. 294. (1) Paragraph 73(1)(a) of the Act is replaced by the following: (a) describing services for the purpose of subparagraph 5(h)(v) or (h.1)(v) and activities for the purpose of businesses, professions and activities for the purpose of paragraph 5(i); 2001, c. 41, s. 73(1) (2) Paragraph 73(1)(g) of the Act is replaced by the following: (g) defining “courier” and “monetary instruments”; (3) Subsection 73(1) of the Act is amended by adding the following after paragraph (g): (g.1) for the purposes of subparagraphs 5(h)(iv) and (h.1)(iv), defining “deal in”, in relation to virtual currencies, and “virtual currencies”; 2006, c. 12, s. 39(2) (4) Paragraphs 73(1)(j) to (l) of the Act are replaced by the following: (j) prescribing, for the purposes of subsection 9.3(1), the manner for determining whether a person is a person described in any of paragraphs 9.3(1)(a) to (c) and the circumstances in which it is necessary to make that determination; (k) prescribing, for the purposes of subsections 9.3(2) and (2.1), the circumstances in which it is necessary to obtain the approval of senior management and the measures to be taken; (l) prescribing offices and positions for the purposes of paragraph (j) of the definition “politically exposed domestic person” in C. 20 Economic Action subsection 9.3(3) or paragraph (j) of the definition “politically exposed foreign person” in that subsection; (l.1) prescribing family members for the purposes of subsection 9.3(1); (l.2) defining “foreign state” for the purposes of the definition “politically exposed foreign person” in subsection 9.3(3); 2006, c. 12, s. 39(2) (5) Paragraph 73(1)(o) of the Act is replaced by the following: (o) prescribing the services referred to in the definition “correspondent banking relationship” in subsections 9.31(2) and 9.4(3); 2010, c. 12, s. 1877 (6) Paragraphs 73(1)(y.1) and (y.2) of the Act are repealed. 2010, c. 12, s. 1878(1) 295. The portion of subsection 74(1) of the Act before paragraph (a) is replaced by the following: General offences 74. (1) Every person or entity that knowingly contravenes any of sections 6, 6.1 and 9.1 to 9.3, subsection 9.4(2), sections 9.5 to 9.7, 11.1, 11.43, 11.44 and 11.6, subsections 12(1) and (4) and 36(1), section 37, subsections 55(1) and (2), section 57 and subsections 62(2), 63.1(2) and 64(3) or the regulations is guilty of an offence and liable 296. The portion of subsection 74(1) of the Act before paragraph (a) is replaced by the following: General offences 2010, c. 12 74. (1) Every person or entity that knowingly contravenes any of sections 6, 6.1 and 9.1 to 9.31, subsection 9.4(2), sections 9.5 to 9.7, 11.1, 11.43, 11.44 and 11.6, subsections 12(1) and (4) and 36(1), section 37, subsections 55(1) and (2), section 57 and subsections 62(2), 63.1(2) and 64(3) or the regulations is guilty of an offence and liable Jobs and Economic Growth Act 297. Section 1884 of the Jobs and Economic Growth Act is replaced by the following: Plan d’action écono 2013-2014 Royal assent of Economic Action Plan 2014 Act, No. 1 1884. The provisions of this Part, other than sections 1874 and 1875, are deemed to have come into force immediately before the day on which the Economic Action Plan 2014 Act, No. 1 receives royal assent. Coming into Force One year after royal assent 298. (1) Section 260 comes into force one year after the day on which this Act receives royal assent. January 1, 2015 (2) Section 289 comes into force on January 1, 2015. Order in council (3) Subsections 256(2) and (3), sections 257, 258 and 261, subsection 262(3) and sections 263 to 266 and 293, subsections 294(1) to (5) and section 296 come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 20 IMMIGRATION 2001, c. 27 Immigration and Refugee Protection Act 2012, c. 19, s. 701; 2013, c. 40, subpar. 238(1)(h)(i) 299. Subsection 4(2.1) of the Immigration and Refugee Protection Act is replaced by the following: Minister of Employment and Social Development (2.1) In making regulations under paragraphs 32(d.1) to (d.4), the Governor in Council may confer powers and duties on the Minister of Employment and Social Development. 300. The Act is amended by adding the following after section 11.1: Visa or other document not to be issued 11.2 An officer may not issue a visa or other document in respect of an application for permanent residence to a foreign national who was issued an invitation under Division 0.1 to make that application if — at the time the invitation was issued or at the time the officer received their application — the foreign national did not meet the criteria set out in an instruction given under paragraph 10.3(1)(e) or did not have the qualifications on the basis of which they were ranked under an instruction given under paragraph 10.3(1)(h) and were issued the invitation. C. 20 Economic Action 301. Section 14 of the Act is amended by adding the following after subsection (4): Applications to be made electronically (5) The regulations may require foreign nationals who make an application for a visa or other document under subsection 11(1) and foreign nationals who were issued an invitation under Division 0.1 to apply for permanent residence to make those applications by means of an electronic system and may include provisions respecting that system, respecting the circumstances in which those applications may be made by other means and respecting those other means. 302. Section 32 of the Act is amended by adding the following after paragraph (d.3): (d.4) a system of administrative monetary penalties applicable to the contravention by an employer of any conditions referred to in paragraph (d.1) and the amounts of those penalties; 303. The Act is amended by adding the following after section 87.4: Federal Investor and Entrepreneur Classes Pending applications Application 87.5 (1) An application by a foreign national for a permanent resident visa as a member of the prescribed class of investors or of entrepreneurs is terminated if, before February 11, 2014, it has not been established by an officer, in accordance with the regulations, whether the applicant meets the selection criteria and other requirements applicable to the class in question. (2) Subsection (1) does not apply to (a) an application in respect of which a superior court has made a final determination unless the determination is made on or after February 11, 2014; or (b) an application made by an investor or entrepreneur who is selected as such by a province whose government has entered into an agreement referred to in subsection 9(1). 2013-2014 Plan d’action écono Effect (3) The fact that an application is terminated under subsection (1) does not constitute a decision not to issue a permanent resident visa. Fees returned (4) Any fees paid to the Minister in respect of the application referred to in subsection (1) — including for the acquisition of permanent resident status — must be returned, without interest, to the person who paid them. The amounts payable may be paid out of the Consolidated Revenue Fund. Investment returned (5) If an application for a permanent resident visa as a member of the prescribed class of investors is terminated under subsection (1), an amount equal to the investment made by the applicant in respect of their application must be returned, without interest, to the applicant. The amount may be paid out of the Consolidated Revenue Fund. Provincial allocation (6) If the provincial allocation of an investment made in respect of an application for a permanent resident visa as a member of the prescribed class of investors that is terminated under subsection (1) has been transferred to an approved fund, as defined in subsection 88(1) of the Immigration and Refugee Protection Regulations, the province whose government controls the approved fund must return an amount equal to that provincial allocation to the Minister without delay. The return of the amount extinguishes the debt obligation in respect of that provincial allocation. No recourse or indemnity (7) No right of recourse or indemnity lies against Her Majesty in right of Canada in connection with an application that is terminated under subsection (1), including in respect of any contract or other arrangement relating to any aspect of the application. 304. Subsection 145(1) of the Act is amended by adding the following after paragraph (b): (b.1) the amount of a penalty imposed under any regulation made under paragraph 32(d.4); 305. Section 146 of the Act is amended by adding the following after subsection (1): C. 20 Minister of Employment and Social Development (1.1) When a penalty is imposed as a result of the Minister of Employment and Social Development exercising a power conferred on him or her by regulation made under paragraph 32(d.4), that Minister is responsible for the recovery of the debt referred to in paragraph 145(1)(b.1). 2013, c. 40 Economic Action Economic Action Plan 2013 Act, No. 2 306. (1) Section 290 of the Economic Action Plan 2013 Act, No. 2 is amended by adding, after the subsection 10.1(2) that it enacts, the following: Provincial nominees (2.1) In the case of the prescribed class of provincial nominees, an instruction may be given under paragraph 10.3(1)(a) in respect of the foreign nationals who are nominated by the government of a particular province in accordance with an agreement referred to in section 8, or in respect of a portion of those foreign nationals. (2) Section 290 of the Act is amended by replacing the subsection 10.1(6) that it enacts with the following: Failure to make application (6) A foreign national who is invited to make an application and does not do so within the period specified in an instruction given under paragraph 10.3(1)(k) is not eligible to be invited to make an application in relation to the expression of interest on the basis of which the invitation was issued. (3) Section 290 of the Act is amended by replacing the subsection 10.2(5) that it enacts with the following: Cancellation of invitation (5) The Minister may cancel an invitation to make an application if the invitation was issued in error. (4) Section 290 of the Act is amended by replacing the portion of the subsection 10.3(1) that it enacts before paragraph (a) with the following: Instructions 10.3 (1) The Minister may give instructions governing any matter relating to the application of this Division, including instructions respecting Plan d’action écono 2013-2014 (5) Section 290 of the Act is amended by replacing the paragraph 10.3(1)(c) that it enacts with the following: (c) the submission and processing of an expression of interest, including by means of the electronic system; (6) Section 290 of the Act is amended by striking out “and” at the end of the paragraph 10.3(1)(k) that it enacts, by adding “and” at the end of the paragraph 10.3(1)(l) that it enacts and by adding the following after that paragraph 10.3(1)(l): (m) any matter for which a recommendation to the Minister or a decision may or must be made by a designated person, institution or organization with respect to a foreign national. Coming into Force Order in council 307. Sections 300 and 301 come into force on a day or days to be fixed by order of the Governor in Council, which may not be earlier than the day on which section 290 of the Economic Action Plan 2013 Act, No. 2 comes into force. DIVISION 21 PUBLIC SERVICE LABOUR RELATIONS 2003, c. 22, s. 2 Public Service Labour Relations Act 308. Paragraph 226(1)(h) of the Public Service Labour Relations Act is replaced by the following: (h) if the adjudicator has determined that the employer has engaged in a discriminatory practice set out in section 7, 8, 10 or 14 of the Canadian Human Rights Act, (i) order that the employer cease the discriminatory practice and take measures to redress the practice or to prevent the same or a similar practice from occurring in the future, or (ii) give relief in accordance with any of paragraphs 53(2)(b) to (e) or subsection 53(3) of that Act; 202 2013, c. 40 C. 20 Economic Action Economic Action Plan 2013 Act, No. 2 309. (1) The portion of subsection 338(4) of the Economic Action Plan 2013 Act, No. 2 before paragraph (a) is replaced by the following: Arbitration board established (4) Subject to subsections (6) and (7), the provisions of the Act, as they read immediately before the commencement day, continue to apply in respect of a bargaining unit that is referred to in paragraph (3)(a) until an arbitral award is made in respect of the bargaining unit if, before the commencement day, (2) The portion of subsection 338(5) of the Act before paragraph (a) is replaced by the following: Public interest commission established (5) Subject to subsections (6) and (7), the provisions of the Act, as they read immediately before the commencement day, continue to apply in respect of a bargaining unit that is referred to in paragraph (3)(a) until a collective agreement is entered into by parties if, before the commencement day, (3) Subsection 338(6) of the Act is replaced by the following: No essential services agreement (6) Despite subsections (4) and (5), if, before the commencement day, arbitration or conciliation has been chosen by the bargaining agent representing a bargaining unit that is referred to in paragraph (3)(a) or (b) as the process for the resolution of disputes to which it may be a party and if, before that day, no essential services agreement has been entered into by the employer and the bargaining agent in relation to that bargaining unit, then, (a) if no notification referred to in paragraph (4)(b) or (5)(b) had been given before December 12, 2013, the process for the resolution of disputes is conciliation; and (b) sections 120 and 121 of the Act, as enacted by section 305, apply except that, despite subsection 121(3) of the Act, as enacted by section 305, the notice that is 2013-2014 Plan d’action écono referred to in subsection 121(1) of the Act, as enacted by section 305, must be given not later than 12 months after the commencement day. (4) The portion of subsection 338(7) of the Act before paragraph (a) is replaced by the following: Essential services agreement entered into (7) Despite subsections (4) and (5), if, before the commencement day, arbitration or conciliation has been chosen by the bargaining agent representing a bargaining unit that is referred to in paragraph (3)(a) or (b) as the process for the resolution of disputes to which it may be a party and if, before that day, an essential services agreement has been entered into by the employer and the bargaining agent in relation to that bargaining unit, then, the process for the resolution of disputes is (5) Section 338 of the Act is amended by adding the following after subsection (7): Non-application (7.1) Subsection (7) does not apply if the notification referred to in paragraph (4)(b) or (5)(b) had been given before December 12, 2013. (6) Subsection 338(9) of the Act is replaced by the following: Positions — essential services agreement (9) Despite subsections (4) and (5), if a bargaining unit is bound by an essential services agreement immediately before the commencement day, (a) sections 120 and 121 of the Act, as enacted by section 305, apply except that, despite subsection 121(3) of the Act, as enacted by section 305, the notice that is referred to in subsection 121(1) of the Act, as enacted by section 305, must be given not later than 12 months after the commencement day; and (b) every position that is identified in the agreement as being necessary for the employer to provide essential services is deemed to be a position designated by the employer under section 120 of the Act, as enacted by section 305. C. 20 Economic Action For greater certainty, subsection 124(1) of the Act, as enacted by section 305, does not apply in respect of any position referred to in paragraph (b). For greater certainty (10) For greater certainty, (a) every essential services agreement between the employer and a bargaining agent that is in force immediately before the commencement day is deemed to have ceased to have effect on the commencement day; and (b) every essential services agreement that is entered into by the employer and a bargaining agent after the commencement day ceases to apply on the day on which a collective agreement is entered into by the employer and the bargaining agent. Coming into Force Section 308 310. (1) Section 308 comes into force on the day on which subsection 326(1) of the Economic Action Plan 2013 Act, No. 2 comes into force. Section 309 (2) Section 309 is deemed to have come into force on December 12, 2013. DIVISION 22 2006, c. 13 SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE ACT, 2006 311. (1) Section 99 of the Softwood Lumber Products Export Charge Act, 2006 is amended by adding the following after subsection (1): Calculations (1.1) The portion of the revenue to be distributed to a province shall be calculated in respect of each fiscal quarter in a fiscal year. Definition of “fiscal year” (1.2) In subsection (1.1), “fiscal year” means the period beginning on April 1 in one year and ending on March 31 in the next year. Revenue (1.3) The amount of revenue to be attributed to a province for a fiscal quarter is the revenue derived from the charge imposed under section 10 or 15 on softwood lumber products originating from that province. Plan d’action écono 2013-2014 Costs (1.4) The amount of the costs referred to in paragraphs (1)(a) and (b) to be attributed to a province for a fiscal quarter is determined by the formula A × (B/C) + D where A is the costs that the Minister becomes aware of during the fiscal quarter; B is the volume in board feet of softwood lumber products exported from the province to the United States during the fiscal quarter under export permits; C is the volume in board feet of softwood lumber products exported from all of the provinces to the United States during the fiscal quarter under export permits; and D is the total amount of the costs attributed to the province for previous fiscal quarters, including any fiscal quarter that is before the day on which this subsection comes into force, that have not already been deducted from revenue transfers to that province and that have not been previously collected under section 40.1 of the Federal-Provincial Fiscal Arrangements Act or through voluntary payments by that province to Her Majesty in right of Canada. Exception (1.5) In the case of the costs referred to in paragraph (1)(b), the formula applies unless the Minister determines under subsection (1) that the costs are to be attributed otherwise. Amount equal to or less than zero (1.6) If, after deducting any refunds and the costs referred to in paragraphs (1)(a) and (b), the resulting amount with respect to a province is equal to or less than zero, the Minister is not required to distribute any portion of the revenue to that province. Reconciliation (1.7) Except for the final reconciliation, a reconciliation of the amounts used in calculations is to be made annually. (2) Section 99 of the Act is amended by adding the following after subsection (2): C. 20 Regulations (3) The Governor in Council may, on the recommendation of the Minister for International Trade, make regulations generally to carry out the purposes of this section. Economic Action 312. Subsection 100(2) of the Act is repealed. DIVISION 23 2009, c. 2 BUDGET IMPLEMENTATION ACT, 2009 313. Subsection 295(1) of the Budget Implementation Act, 2009 is replaced by the following: Maximum payment 295. (1) The Minister of Finance may make direct payments, in an aggregate amount not exceeding $150,000,000 or any other amount that may be specified in an appropriation Act, to provinces and territories for matters relating to the establishment of a Canadian securities regulation regime and a Canadian regulatory authority. DIVISION 24 SECURITIZATION OF INSURED MORTGAGE OR HYPOTHECARY LOANS 2011, c. 15, s. 20 Protection of Residential Mortgage or Hypothecary Insurance Act 314. Section 19 of the Protection of Residential Mortgage or Hypothecary Insurance Act is replaced by the following: Pre-existing contracts 19. If a winding-up order is made in respect of a company, a contract of insurance that the company entered into before the coming into force of this Act is deemed, in respect of a mortgage or hypothecary loan that is the subject of the contract of insurance, to be a policy issued to a qualified mortgage lender in respect of an eligible mortgage loan for the purposes of sections 16, 17 and 20 to 25, if (a) Her Majesty would have been bound to make a payment in respect of the contract of insurance had section 44 not come into force; and Plan d’action écono 2013-2014 (b) the mortgage or hypothecary loan meets the criteria established by regulations made under subsection 42(1) that relate to a guarantee of payment referred to in subsection 14(1) of the National Housing Act. 315. Section 42 of the Act is amended by adding the following after subsection (1): Criterion — guarantee (1.1) Any criterion established by a regulation made under subsection (1) that relates to a guarantee of payment referred to in subsection 14(1) of the National Housing Act may apply to an existing insured mortgage or hypothecary loan. R.S., c. N-11 National Housing Act 316. Section 8.1 of the National Housing Act is amended by adding the following after subsection (1): Criterion — guarantee (1.1) Any criterion established by a regulation made under subsection (1) that relates to a guarantee of payment referred to in subsection 14(1) may apply to an existing insured loan. DIVISION 25 R.S., c. T-13 AMENDMENTS RELATING TO INTERNATIONAL TREATIES ON TRADEMARKS Amendments to the Trade-marks Act 317. The long title of the English version of the Trade-marks Act is replaced by the following: An Act relating to trademarks and unfair competition 318. Section 1 of the English version of the Act is replaced by the following: Short title 1. This Act may be cited as the Trademarks Act. 319. (1) The definition “distinguishing guise” in section 2 of the Act is repealed. (2) The definitions “proposed trademark” and “representative for service” in section 2 of the Act are repealed. C. 20 Economic Action (3) The definition “wares” in section 2 of the Act is repealed. (4) The definitions “certification mark” and “trade-mark” in section 2 of the Act are replaced by the following: “certification mark” « marque de certification » “certification mark” means a sign or combination of signs that is used or proposed to be used for the purpose of distinguishing or so as to distinguish goods or services that are of a defined standard from those that are not of that defined standard, with respect to (a) the character or quality of the goods or services, (b) the working conditions under which the goods are produced or the services performed, (c) the class of persons by whom the goods are produced or the services performed, or (d) the area within which the goods are produced or the services performed; “trademark” « marque de commerce » “trademark” means (a) a sign or combination of signs that is used or proposed to be used by a person for the purpose of distinguishing or so as to distinguish their goods or services from those of others, or (b) a certification mark; (5) Section 2 of the Act is amended by adding the following in alphabetical order: “Nice Classification” « classification de Nice » “sign” « signe » “Nice Classification” means the classification established by the Nice Agreement Concerning the International Classification of Goods and Services for the Purposes of the Registration of Marks, signed at Nice on June 15, 1957, including any amendments, modifications and revisions made from time to time to which Canada is a party; “sign” includes a word, a personal name, a design, a letter, a numeral, a colour, a figurative element, a three-dimensional shape, a hologram, a moving image, a mode of packaging goods, a sound, a scent, a taste, a texture and the positioning of a sign; 2013-2014 Plan d’action écono 320. The Act is amended by adding the following after section 2: Reference to “person” 2.1 Unless the context requires otherwise, a reference to “person” in this Act, in relation to a trademark, includes two or more persons who, by agreement, do not have the right to use the trademark in Canada except on behalf of both or all of them. 321. (1) Subsections 6(2) to (4) of the Act are replaced by the following: Confusion — trademark with other trademark (2) The use of a trademark causes confusion with another trademark if the use of both trademarks in the same area would be likely to lead to the inference that the goods or services associated with those trademarks are manufactured, sold, leased, hired or performed by the same person, whether or not the goods or services are of the same general class or appear in the same class of the Nice Classification. Confusion — trademark with trade name (3) The use of a trademark causes confusion with a trade name if the use of both the trademark and trade name in the same area would be likely to lead to the inference that the goods or services associated with the trademark and those associated with the business carried on under the trade name are manufactured, sold, leased, hired or performed by the same person, whether or not the goods or services are of the same general class or appear in the same class of the Nice Classification. Confusion — trade name with trademark (4) The use of a trade name causes confusion with a trademark if the use of both the trade name and trademark in the same area would be likely to lead to the inference that the goods or services associated with the business carried on under the trade name and those associated with C. 20 Economic Action the trademark are manufactured, sold, leased, hired or performed by the same person, whether or not the goods or services are of the same general class or appear in the same class of the Nice Classification. (2) Paragraph 6(5)(e) of the Act is replaced by the following: (e) the degree of resemblance between the trademarks or trade names, including in appearance or sound or in the ideas suggested by them. 322. The heading before section 7 of the Act is replaced by the following: UNFAIR COMPETITION AND PROHIBITED SIGNS 323. (1) Paragraph 9(1)(d) of the French version of the Act is replaced by the following: d) un mot ou symbole susceptible de porter à croire que les produits ou services en liaison avec lesquels il est employé ont reçu l’approbation royale, vice-royale ou gouvernementale, ou que leur production, leur vente ou leur exécution a lieu sous le patronage ou sur l’autorité royale, vice-royale ou gouvernementale; 1994, c. 47, s. 191(2) (2) Paragraph 9(1)(i.3) of the Act is replaced by the following: (i.3) any armorial bearing, flag or other emblem, or the name or any abbreviation of the name, of an international intergovernmental organization, if the armorial bearing, flag, emblem, name or abbreviation is on a list communicated under article 6ter of the Convention or pursuant to the obligations under the Agreement on Trade-related Aspects of Intellectual Property Rights set out in Annex 1C to the WTO Agreement stemming from that article, and the Registrar gives public notice of the communication; 1993, c. 15, s. 58(4) (3) Paragraph 9(2)(b)(ii) is replaced by the following: 2013-2014 Plan d’action écono (ii) an armorial bearing, flag, emblem, name or abbreviation mentioned in paragraph (1)(i.3), unless the use of the mark is likely to mislead the public as to a connection between the user and the organization. 324. Section 10 of the Act is replaced by the following: Further prohibitions 10. If any sign or combination of signs has by ordinary and bona fide commercial usage become recognized in Canada as designating the kind, quality, quantity, destination, value, place of origin or date of production of any goods or services, no person shall adopt it as a trademark in association with the goods or services or others of the same general class or use it in a way likely to mislead, nor shall any person so adopt or so use any sign or combination of signs so nearly resembling that sign or combination as to be likely to be mistaken for it. 325. Section 11 of the Act is replaced by the following: Further prohibitions 11. No person shall use in connection with a business, as a trademark or otherwise, any sign or combination of signs adopted contrary to section 9 or 10. 326. (1) The portion of subsection 12(1) of the Act before paragraph (a) is replaced by the following: When trademark registrable 12. (1) Subject to subsection (2), a trademark is registrable if it is not 1993, c. 15, s. 59(F) (2) Paragraph 12(1)(b) of the French version of the Act is replaced by the following: b) qu’elle soit sous forme graphique, écrite ou sonore, elle donne une description claire ou donne une description fausse et trompeuse, en langue française ou anglaise, de la nature ou de la qualité des produits ou services en liaison avec lesquels elle est C. 20 Economic Action employée, ou en liaison avec lesquels on projette de l’employer, ou des conditions de leur production, ou des personnes qui les produisent, ou de leur lieu d’origine; (3) Paragraph 12(1)(e) of the Act is replaced by the following: (e) a sign or combination of signs whose adoption is prohibited by section 9 or 10; (4) Subsection 12(2) of the Act is replaced by the following: Utilitarian function (2) A trademark is not registrable if, in relation to the goods or services in association with which it is used or proposed to be used, its features are dictated primarily by a utilitarian function. Registrable if distinctive (3) A trademark that is not registrable by reason of paragraph (1)(a) or (b) is registrable if it is distinctive at the filing date of an application for its registration, having regard to all the circumstances of the case including the length of time during which it has been used. 327. Section 13 of the Act is repealed. 1994, c. 47, s. 194 328. Sections 14 and 15 of the Act are replaced by the following: Registration of confusing trademarks 15. Despite section 12, confusing trademarks are registrable if the applicant is the owner of all of the confusing trademarks. 329. The heading before section 16 of the French version of the Act is replaced by the following: PERSONNES AYANT DROIT À L’ENREGISTREMENT D’UNE MARQUE DE COMMERCE 330. (1) The portion of subsection 16(1) of the Act before paragraph (a) is replaced by the following: Entitlement to registration 16. (1) Any applicant who has filed an application in accordance with subsection 30(2) for the registration of a registrable 2013-2014 Plan d’action écono trademark is entitled, subject to section 38, to secure its registration in respect of the goods or services specified in the application, unless at the filing date of the application or the date of first use of the trademark in Canada, whichever is earlier, it was confusing with 1994, c. 47, s. 195 (2) Subsections 16(2) to (5) of the Act are replaced by the following: Pending application (2) The right of an applicant to secure registration of a registrable trademark is not affected by the previous filing of an application for registration of a confusing trademark by another person, unless the application for registration of the confusing trademark was pending on the day on which the applicant’s application is advertised under subsection 37(1). Previous use or making known (3) The right of an applicant to secure registration of a registrable trademark is not affected by the previous use or making known of a confusing trademark or trade name by another person, if the confusing trademark or trade name was abandoned on the day on which the applicant’s application is advertised under subsection 37(1). 331. The Act is amended by adding the following after section 18: Not to limit art or industry 18.1 The registration of a trademark may be expunged by the Federal Court on the application of any person interested if the Court decides that the registration is likely to unreasonably limit the development of any art or industry. 332. Section 20 of the Act is amended by adding the following after subsection (1): Exception — utilitarian feature (1.1) The registration of a trademark does not prevent a person from using any utilitarian feature embodied in the trademark. C. 20 Economic Action 333. Subsection 21(1) of the English version of the Act is replaced by the following: Concurrent use of confusing marks 21. (1) If, in any proceedings respecting a registered trademark the registration of which is entitled to the protection of subsection 17(2), it is made to appear to the Federal Court that one of the parties to the proceedings, other than the registered owner of the trademark, had in good faith used a confusing trademark or trade name in Canada before the filing date of the application for that registration, and the Court considers that it is not contrary to the public interest that the continued use of the confusing trademark or trade name should be permitted in a defined territorial area concurrently with the use of the registered trademark, the Court may, subject to any terms that it considers just, order that the other party may continue to use the confusing trademark or trade name within that area with an adequate specified distinction from the registered trademark. 334. (1) Subsections 23(1) to (3) of the Act are replaced by the following: Registration of certification marks 23. (1) A certification mark may be adopted and registered only by a person who is not engaged in the manufacture, sale, leasing or hiring of goods or the performance of services such as those in association with which the certification mark is used or proposed to be used. Licence (2) The owner of a certification mark may license others to use it in association with goods or services that meet the defined standard, and the use of the certification mark accordingly is deemed to be use by the owner. Unauthorized use (3) The owner of a registered certification mark may prevent its use by unlicensed persons or in association with any goods or services in respect of which it is registered but to which the licence does not extend. (2) Subsection 23(4) of the English version of the Act is replaced by the following: 2013-2014 Action by unincorporated body Plan d’action écono (4) If the owner of a registered certification mark is an unincorporated body, any action or proceeding to prevent unauthorized use of the certification mark may be brought by any member of that body on behalf of themselves and all other members. 335. Section 24 of the French version of the Act is replaced by the following: Enregistrement d’une marque de commerce créant de la confusion avec la marque de certification 24. Avec le consentement du propriétaire d’une marque de certification, une marque de commerce créant de la confusion avec la marque de certification peut, si elle présente une différence caractéristique, être déposée par toute autre personne en vue d’indiquer que les produits en liaison avec lesquels elle est employée ont été fabriqués, vendus, donnés à bail ou loués, et que les services en liaison avec lesquels elle est employée ont été exécutés par elle comme étant une des personnes ayant droit d’employer la marque de certification, mais l’enregistrement de cette marque de commerce est radié par le registraire sur le retrait du consentement du propriétaire de la marque de certification, ou sur annulation de l’enregistrement de la marque de certification. 336. Section 25 of the Act is replaced by the following: Descriptive certification mark 25. A certification mark that is descriptive of the place of origin of goods or services, and not confusing with any registered trademark, is registrable if the applicant is the administrative authority of a country, state, province or municipality that includes or forms part of the area indicated by the certification mark, or is a commercial association that has an office or representative in that area, but the owner of any certification mark registered under this section shall permit its use in association with any goods or services produced or performed in the area of which it is descriptive. 337. Subsection 26(2) of the Act is amended by striking out “and” at the end of paragraph (e) and by adding the following after that paragraph: C. 20 Economic Action (e.1) the names of the goods or services in respect of which the trademark is registered, grouped according to the classes of the Nice Classification, each group being preceded by the number of the class of the Nice Classification to which that group of goods or services belongs and presented in the order of the classes of the Nice Classification; and 1993, c. 15, s. 62 338. Section 28 of the Act is replaced by the following: List of trademark agents 28. There shall be kept under the supervision of the Registrar a list of trademark agents, which shall include the names of all persons and firms entitled to represent applicants and others, including the registered owner of a trademark and parties to the proceedings under sections 38 and 45, in all business before the Office of the Registrar of Trademarks. 1993, c. 15, s. 64; 1994, c. 47, s. 198 339. Sections 30 to 33 of the Act are replaced by the following: Requirements for application 30. (1) A person may file with the Registrar an application for the registration of a trademark in respect of goods or services if they are using or propose to use, and are entitled to use, the trademark in Canada in association with those goods or services. Contents of application (2) The application shall contain (a) a statement in ordinary commercial terms of the goods or services in association with which the trademark is used or proposed to be used; (b) in the case of a certification mark, particulars of the defined standard that the use of the certification mark is intended to indicate and a statement that the applicant is not engaged in the manufacture, sale, leasing or hiring of goods or the performance of services such as those in association with which the certification mark is used or proposed to be used; 2013-2014 Plan d’action écono (c) a representation or description, or both, that permits the trademark to be clearly defined and that complies with any prescribed requirements; and (d) any prescribed information or statement. Nice Classification (3) The goods or services referred to in paragraph (2)(a) are to be grouped according to the classes of the Nice Classification, each group being preceded by the number of the class of the Nice Classification to which that group of goods or services belongs and presented in the order of the classes of the Nice Classification. Disagreement (4) Any question arising as to the class within which any goods or services are to be grouped shall be determined by the Registrar, whose determination is not subject to appeal. Standard characters 31. An applicant who seeks to register a trademark that consists only of letters, numerals, punctuation marks, diacritics or typographical symbols, or of any combination of them, without limiting the trademark to any particular font, size or colour shall (a) file a representation under paragraph 30(2)(c) that consists only of characters for which the Registrar has adopted standard characters; (b) include in their application a statement to the effect that they wish the trademark to be registered in standard characters; and (c) comply with any prescribed requirements. Further evidence in certain cases 32. (1) An applicant shall furnish the Registrar with any evidence that the Registrar may require establishing that the trademark is distinctive at the filing date of the application for its registration if any of the following apply: (a) the applicant claims that their trademark is registrable under subsection 12(3); (b) the Registrar’s preliminary view is that the trademark is not inherently distinctive; C. 20 Economic Action (c) the trademark consists exclusively of a single colour or of a combination of colours without delineated contours; (d) the trademark consists exclusively or primarily of one or more of the following signs: (i) the three-dimensional shape of any of the goods specified in the application, or of an integral part or the packaging of any of those goods, (ii) a mode of packaging goods, (iii) a sound, (iv) a scent, (v) a taste, (vi) a texture, (vii) any other prescribed sign. Registration to be restricted (2) The Registrar shall, having regard to the evidence adduced, restrict the registration to the goods or services in association with which, and to the defined territorial area in Canada in which, the trademark is shown to be distinctive. Filing date 33. (1) The filing date of an application for the registration of a trademark in Canada is the day on which the Registrar has received all of the following: (a) an explicit or implicit indication that the registration of the trademark is sought; (b) information allowing the identity of the applicant to be established; (c) information allowing the Registrar to contact the applicant; (d) a representation or description of the trademark; (e) a list of the goods or services for which registration of the trademark is sought; (f) any prescribed fees. Outstanding items (2) The Registrar shall notify the applicant whose application does not contain all the items set out in subsection (1) of the items that are outstanding and require that the applicant 2013-2014 Plan d’action écono submit them within two months of the date of the notice. Despite section 47, that period cannot be extended. Application deemed never filed (3) If the Registrar does not receive the outstanding items within those two months, the application is deemed never to have been filed. However, any fees paid in respect of the application shall not be refunded to the applicant. 1994, c. 47, s. 199 340. (1) Subsection 34(1) of the Act is replaced by the following: Date of application abroad deemed date of application in Canada 34. (1) Despite subsection 33(1), when an applicant files an application for the registration of a trademark in Canada after the applicant or the applicant’s predecessor in title has applied, in or for any country of the Union other than Canada, for the registration of the same or substantially the same trademark in association with the same kind of goods or services, the filing date of the application in or for the other country is deemed to be the filing date of the application in Canada and the applicant is entitled to priority in Canada accordingly despite any intervening use in Canada or making known in Canada or any intervening application or registration, if (a) the filing date of the application in Canada is within a period of six months after the date on which the earliest application was filed in or for any country of the Union for the registration of the same or substantially the same trademark in association with the same kind of goods or services; (b) the applicant files a request for priority in the prescribed time and manner and informs the Registrar of the filing date and country or office of filing of the application on which the request is based; (c) the applicant, at the filing date of the application in Canada, is a citizen or national of or domiciled in a country of the Union or has a real and effective industrial or commercial establishment in a country of the Union; and C. 20 Economic Action (d) the applicant furnishes, in accordance with any request under subsections (2) and (3), evidence necessary to fully establish the applicant’s right to priority. (2) Subsection 34(2) is replaced by the following: Evidence requests (2) The Registrar may request the evidence before the day on which the trademark is registered under section 40. (3) Section 34 of the Act is amended by adding the following after subsection (3): Withdrawal of request (4) An applicant may, in the prescribed time and manner, withdraw a request for priority. Extension (5) An applicant is not permitted to apply under section 47 for an extension of the sixmonth period referred to in paragraph (1)(a) until that period has ended, and the Registrar is not permitted to extend the period by more than seven days. 341. Section 36 of the Act is replaced by the following: Abandonment 36. If, in the opinion of the Registrar, an applicant is in default in the prosecution of an application filed under this Act, the Registrar may, after giving notice to the applicant of the default, treat the application as abandoned unless the default is remedied within the prescribed time. 342. (1) Paragraph 37(1)(a) of the Act is replaced by the following: (a) the application does not conform to the requirements of subsection 30(2); (2) Subsection 37(1) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by replacing the portion after paragraph (c) with the following: (d) the trademark is not distinctive. 2013-2014 Plan d’action écono If the Registrar is not so satisfied, the Registrar shall cause the application to be advertised in the prescribed manner. (3) Section 37 of the Act is amended by adding the following after subsection (3): Withdrawal of advertisement (4) If, after the application has been advertised but before the trademark is registered, the Registrar is satisfied that the application should not have been advertised or was incorrectly advertised and the Registrar considers it reasonable to do so, the Registrar may withdraw the advertisement. If the Registrar withdraws the advertisement, the application is deemed never to have been advertised. 343. (1) Paragraph 38(2)(a) of the Act is replaced by the following: (a) that the application does not conform to the requirements of subsection 30(2), without taking into account if it meets the requirement in subsection 30(3); (2) Subsection 38(2) of the Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after paragraph (d): (e) that, at the filing date of the application in Canada, the applicant was not using and did not propose to use the trademark in Canada in association with the goods or services specified in the application; or (f) that, at the filing date of the application in Canada, the applicant was not entitled to use the trademark in Canada in association with those goods or services. 1993, c. 15, s. 66(2) (3) Subsections 38(6) to (8) of the Act are replaced by the following: Power to strike (6) At the applicant’s request, the Registrar may — at any time before the day on which the applicant files a counter statement — strike all or part of the statement of opposition if the statement or part of it (a) is not based on any of the grounds set out in subsection (2); or C. 20 Economic Action (b) does not set out a ground of opposition in sufficient detail to enable the applicant to reply to it. Counter statement (7) The applicant shall file a counter statement with the Registrar and serve a copy on the opponent in the prescribed manner and within the prescribed time after a copy of the statement of opposition has been forwarded to the applicant. The counter statement need only state that the applicant intends to respond to the opposition. Evidence and hearing (8) Both the opponent and the applicant shall be given an opportunity, in the prescribed manner and within the prescribed time, to submit evidence and to make representations to the Registrar unless (a) the opposition is withdrawn or deemed under subsection (10) to have been withdrawn; or (b) the application is abandoned or deemed under subsection (11) to have been abandoned. Service (9) The opponent and the applicant shall, in the prescribed manner and within the prescribed time, serve on each other any evidence and written representations that they submit to the Registrar. Deemed withdrawal of opposition (10) The opposition is deemed to have been withdrawn if, in the prescribed circumstances, the opponent does not submit and serve either evidence under subsection (8) or a statement that the opponent does not wish to submit evidence. Deemed abandonment of application (11) The application is deemed to have been abandoned if the applicant does not file and serve a counter statement within the time referred to in subsection (7) or if, in the prescribed circumstances, the applicant does not submit and serve either evidence under subsection (8) or a statement that the applicant does not wish to submit evidence. Decision (12) After considering the evidence and representations of the opponent and the applicant, the Registrar shall refuse the application, reject the opposition, or refuse the application with respect to one or more of the goods or 2013-2014 Plan d’action écono services specified in it and reject the opposition with respect to the others. He or she shall notify the parties of the decision and the reasons for it. 1993, c. 15, s. 67 344. Section 39 of the Act is replaced by the following: Divisional application 39. (1) After having filed an application for the registration of a trademark, an applicant may limit the original application to one or more of the goods or services that were within its scope and file a divisional application for the registration of the same trademark in association with any other goods or services that were (a) within the scope of the original application on its filing date; and (b) within the scope of the original application as advertised, if the divisional application is filed on or after the day on which the application is advertised under subsection 37(1). Identification (2) A divisional application shall indicate that it is a divisional application and shall, in the prescribed manner, identify the corresponding original application. Separate application (3) A divisional application is a separate application, including with respect to the payment of any fees. Filing date (4) A divisional application’s filing date is deemed to be the original application’s filing date. Division of divisional application (5) A divisional application may itself be divided under subsection (1), in which case this section applies as if that divisional application were an original application. 1993, c. 15, s. 68, c. 44, ss. 231(2) and (3); 1999, c. 31, s. 210(F) 345. Section 40 of the Act is replaced by the following: Registration of trademarks 40. When an application for the registration of a trademark either has not been opposed and the time for the filing of a statement of opposition has expired, or has been opposed and the opposition has been decided in favour of the applicant, the Registrar shall register the trademark in the name of the applicant and issue C. 20 Economic Action a certificate of its registration or, if an appeal is taken, shall act in accordance with the final judgment given in the appeal. 346. (1) The portion of subsection 41(1) of the Act before paragraph (b) is replaced by the following: Amendments to register 41. (1) The Registrar may, on application by the registered owner of a trademark made in the prescribed manner and on payment of the prescribed fee, make any of the following amendments to the register: (a) correct any error or enter any change in the name, address or description of the registered owner; (2) Subsection 41(1) of the Act is amended by striking out “or” at the end of paragraph (d), by adding “or” at the end of paragraph (e) and by adding the following after paragraph (e): (f) subject to the regulations, merge registrations of the trademark that stem, under section 39, from the same original application. (3) Section 41 of the Act is amended by adding the following after subsection (2): Obvious error (3) The Registrar may, within six months after an entry in the register is made, correct any error in the entry that is obvious from the documents relating to the registered trademark in question that are, at the time that the entry is made, on file in the Registrar’s office. Removal of registration (4) The Registrar may, within three months after the registration of a trademark, remove the registration from the register if the Registrar registered the trademark without considering a previously filed request for an extension of time to file a statement of opposition. 347. Section 42 of the Act is repealed. 348. The Act is amended by adding the following after section 44: Registrar may require amendment 44.1 (1) The Registrar may give notice to the registered owner of a trademark requiring the owner to furnish the Registrar, in the 2013-2014 Plan d’action écono prescribed time and manner, with a statement of the goods or services in respect of which the trademark is registered, in which those goods or services are grouped in the manner described in subsection 30(3). Amendments to register (2) The Registrar may amend the register in accordance with the statement furnished under subsection (1). Failure to furnish statement (3) If the statement required by subsection (1) is not furnished, the Registrar shall by a further notice fix a reasonable time after which, if the statement is not furnished, the Registrar may expunge the registration of the trademark or refuse to renew it. Disagreement (4) Any question arising as to the class within which any goods or services are to be grouped shall be determined by the Registrar, whose determination is not subject to appeal. 1994, c. 47, s. 200(1) 349. Subsections 45(1) and (2) of the Act are replaced by the following: Registrar may request evidence of use 45. (1) After three years beginning on the day on which a trademark is registered, unless the Registrar sees good reason to the contrary, the Registrar shall, at the written request of any person who pays the prescribed fee — or may, on his or her own initiative — give notice to the registered owner of the trademark requiring the registered owner to furnish within three months an affidavit or a statutory declaration showing, with respect to all the goods or services specified in the registration or to those that may be specified in the notice, whether the trademark was in use in Canada at any time during the three-year period immediately preceding the date of the notice and, if not, the date when it was last so in use and the reason for the absence of such use since that date. Form of evidence (2) The Registrar shall not receive any evidence other than the affidavit or statutory declaration, but may receive representations made in the prescribed manner and within the prescribed time by the registered owner of the trademark or by the person at whose request the notice was given. C. 20 Service (2.1) The registered owner of the trademark shall, in the prescribed manner and within the prescribed time, serve on the person at whose request the notice was given any evidence that the registered owner submits to the Registrar. Those parties shall, in the prescribed manner and within the prescribed time, serve on each other any written representations that they submit to the Registrar. Failure to serve (2.2) The Registrar is not required to consider any evidence or written representations that was not served in accordance with subsection (2.1). 1992, c. 1, s. 135(1) 350. Section 46 of the Act is replaced by the following: Term 46. (1) Subject to any other provision of this Act, the registration of a trademark is on the register for an initial period of 10 years beginning on the day of the registration and for subsequent renewal periods of 10 years if, for each renewal, the prescribed renewal fee is paid within the prescribed period. Notice to renew (2) If the initial period or a renewal period expires and the prescribed renewal fee has not been paid, the Registrar shall send a notice to the registered owner stating that if the fee is not paid within the prescribed period, the registration will be expunged. Failure to renew (3) If the prescribed renewal fee is not paid within the prescribed period, the Registrar shall expunge the registration. The registration is deemed to have been expunged at the expiry of the initial period or the last renewal period. Renewal (4) If the prescribed renewal fee is paid within the prescribed period, the renewal period begins at the expiry of the initial period or the last renewal period. Extension (5) A registered owner is not permitted to apply under section 47 for an extension of the prescribed period until that period has expired, and the Registrar is not permitted to extend the period by more than seven days. Economic Action 2013-2014 Prescribed period Plan d’action écono (6) For the purposes of this section, the prescribed period begins at least six months before the expiry of the initial period or the renewal period and ends no earlier than six months after the expiry of that period. 351. The Act is amended by adding the following after section 47: Proceeding under section 45 47.1 (1) The Registrar shall grant an extension of any time limit fixed under this Act in the context of a proceeding commenced by the Registrar, on his or her own initiative, under section 45, if the extension is requested after the expiry of the time limit and within two months after its expiry. One time extension (2) No extension under subsection (1) shall be granted more than once. 352. Subsection 48(3) of the Act is replaced by the following: Transfer of application (3) The Registrar shall, subject to the regulations, record the transfer of an application for the registration of a trademark on the request of the applicant or, on receipt of evidence satisfactory to the Registrar of the transfer, on the request of a transferee of the application. Transfer of trademark (4) The Registrar shall, subject to the regulations, register the transfer of any registered trademark on the request of the registered owner or, on receipt of evidence satisfactory to the Registrar of the transfer, on the request of a transferee of the trademark. Removal of recording or registration (5) The Registrar shall remove the recording or the registration of the transfer referred to in subsection (3) or (4) on receipt of evidence satisfactory to the Registrar that the transfer should not have been recorded or registered. 353. Section 49 of the Act and the heading before it are replaced by the following: CHANGE OF PURPOSE IN USE OF TRADEMARK Change of purpose 49. If a sign or combination of signs is used by a person as a trademark for any of the purposes or in any of the manners mentioned in the definition “certification mark” or “trademark” in section 2, no application for the C. 20 Economic Action registration of the trademark shall be refused and no registration of the trademark shall be expunged, amended or held invalid merely on the ground that the person or a predecessor in title uses the trademark or has used it for any other of those purposes or in any other of those manners. 354. Subsection 57(1) of the Act is replaced by the following: Exclusive jurisdiction of Federal Court 57. (1) The Federal Court has exclusive original jurisdiction, on the application of the Registrar or of any person interested, to order that any entry in the register be struck out or amended on the ground that at the date of the application the entry as it appears on the register does not accurately express or define the existing rights of the person appearing to be the registered owner of the trademark. 355. Section 61 of the Act is renumbered as subsection 61(1) and is amended by adding the following: Judgment sent by parties (2) A person who makes a request to the Registrar relating to a judgment or order made by the Federal Court, the Federal Court of Appeal or the Supreme Court of Canada in a proceeding to which they were a party shall, at the request of the Registrar, send a copy of that judgment or order to the Registrar. 356. Section 64 of the Act is replaced by the following: Electronic form and means 64. (1) Subject to the regulations, any document, information or fee that is provided to the Registrar under this Act may be provided in any electronic form, and by any electronic means, that is specified by the Registrar. Collection, storage, etc. (2) Subject to the regulations, the Registrar may use electronic means to create, collect, receive, store, transfer, distribute, publish, certify or otherwise deal with documents or information. 2013-2014 Definition Plan d’action écono (3) In this section, “electronic”, in reference to a form or means, includes optical, magnetic and other similar forms or means. 357. Section 65 of the Act is replaced by the following: Regulations 65. The Governor in Council may make regulations for carrying into effect the purposes and provisions of this Act and, in particular, may make regulations (a) respecting the form of the register to be kept under this Act, and of the entries to be made in it; (b) respecting applications to the Registrar and the processing of those applications; (c) respecting the manner in which the goods or services referred to in paragraph 30(2)(a) are to be described; (d) respecting the merger of registrations under paragraph 41(1)(f), including, for the purpose of renewal under section 46, the deemed day of registration or last renewal; (e) respecting the recording or registration of transfers, licences, disclaimers, judgments or other documents relating to any trademark; (f) respecting the maintenance of the list of trademark agents and the entry and removal of the names of persons and firms on the list, including the qualifications that must be met and the conditions that must be fulfilled to have a name entered on the list and to maintain the name on the list; (g) respecting certificates of registration; (h) respecting the procedure by and form in which an application may be made to the Minister, as defined in section 11.11, requesting the Minister to publish a statement referred to in subsection 11.12(2); (i) respecting proceedings under sections 38 and 45, including documents relating to those proceedings; (j) respecting the payment of fees to the Registrar and the amount of those fees; C. 20 Economic Action (k) respecting the provision of documents and information to the Registrar, including the time at which they are deemed to be received by the Registrar; (l) respecting correspondence between the Registrar and any other person; (m) respecting the grouping of goods or services according to the classes of the Nice Classification and the numbering of those classes; and (n) prescribing anything that by this Act is to be prescribed. 358. The Act is amended by adding the following after section 65: Regulations — Madrid Protocol and Singapore Treaty 65.1 The Governor in Council may make regulations for carrying into effect (a) despite anything in this Act, the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks, adopted at Madrid on June 27, 1989, including any amendments, modifications and revisions made from time to time to which Canada is a party; and (b) the Singapore Treaty on the Law of Trademarks, done at Singapore on March 27, 2006, including any amendments and revisions made from time to time to which Canada is a party. 1993, c. 15, s. 71 359. Section 69 of the Act and the heading before it are replaced by the following: TRANSITIONAL PROVISIONS Application not advertised 69. An application for registration in respect of which all of the items set out in subsection 33(1), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1, have been received by the Registrar before the day on which that section 339 comes into force, and that has not been advertised under subsection 37(1) before that day shall be dealt with and disposed of in accordance with 2013-2014 Plan d’action écono (a) the provisions of this Act other than section 31, subsection 33(1) and section 34, as enacted or amended by the Economic Action Plan 2014 Act, No. 1; and (b) section 34, as it read immediately before the day on which section 339 of the Economic Action Plan 2014 Act, No. 1 comes into force. Application advertised 70. (1) An application for registration that has been advertised under subsection 37(1) before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force shall be dealt with and disposed of in accordance with (a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (8) and sections 39 and 40; and (b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1. Regulations (2) For greater certainty, a regulation made under section 65, as enacted by section 357 of the Economic Action Plan 2014 Act, No. 1, applies to an application referred to in subsection (1), unless the regulation provides otherwise. Nice Classification (3) Despite subsection (1), the Registrar may require an applicant to amend the statement of goods or services contained in an application referred to in subsection (1) so that the goods or services are grouped in the manner described in subsection 30(3), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1. Disagreement (4) Any question arising as to the class within which any goods or services are to be grouped shall be determined by the Registrar, whose determination is not subject to appeal. Declaration of use 71. For greater certainty, an applicant is not required to submit a declaration of use referred to in subsection 40(2), as that subsection read C. 20 Economic Action immediately before the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in order for the Registrar to register the trademark and issue a certificate of registration. Registered trademarks — applications filed before coming into force 72. Any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered on or after that day on the basis of an application filed before that day, shall be dealt with and disposed of in accordance with the provisions of this Act. Registered trademarks 73. (1) Subject to subsections (2) to (4), any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered before that day, shall be dealt with and disposed of in accordance with the provisions of this Act. Application of paragraph 26(2)(e.1) (2) Paragraph 26(2)(e.1) does not apply to a trademark referred to in subsection (1) unless the register is amended under section 44.1. Amending register (3) The Registrar may amend the register kept under section 26 to reflect the amendments to this Act that are made by the Economic Action Plan 2014 Act, No. 1. Subsection 46(1) (4) Subsection 46(1), as it read immediately before the day on which section 350 of the Economic Action Plan 2014 Act, No. 1 comes into force, continues to apply to a registration that is on the register on the day before the day on which that section comes into force until the registration is renewed. Replacement of “wares” 360. The Act is amended by replacing “wares”, wherever it occurs, with “goods”. Replacement of “trade-mark” 361. The English version of the Act is amended by replacing “trade-mark”, “trademarks”, “Trade-mark” and “Trade-marks” with “trademark”, “trademarks”, “Trademark” and “Trademarks”, respectively. Replacement of “trade-name” 362. The English version of the Act is amended by replacing “trade-name”, wherever it occurs, with “trade name”. Plan d’action écono 2013-2014 Replacement of “utiliser”, etc. 363. The French version of the Act is amended by replacing “utiliser”, “utilisé”, “utilisée” and “utilisation” with “employer”, “employé”, “employée” and “emploi”, respectively, with any grammatical changes that the circumstances require, in the following provisions: (a) the portion of paragraph 7(d) before subparagraph (i); (b) paragraph 9(1)(f); (c) section 11.1; (d) the portion of subsection 11.14(2) before paragraph (a); (e) the portion of subsection 11.15(2) before paragraph (a); (f) subsections 11.16(1) and (2); (g) the portion of subsection 11.17(1) before paragraph (a); (h) subsections 11.18(1) to (4); (i) subsection 11.19(1); (j) the portion of section 11.2 before paragraph (a); (k) subsection 17(2); and (l) paragraph 20(1)(a) and subsection 20(2). Consequential Amendments 2007, c. 25 Olympic and Paralympic Marks Act 364. Paragraphs 5(1)(a) and (b) of the Olympic and Paralympic Marks Act are replaced by the following: (a) of any offending goods, packaging, labels and advertising material; and (b) of any equipment used to apply to those goods, packaging, labels or advertising material a mark whose adoption or use is prohibited under section 3. Replacement of “wares” 365. The Act is amended by replacing “wares”, wherever it occurs, with “goods”. C. 20 Economic Action Terminology Replacement of “trade-mark” in other Acts 366. (1) Unless the context requires otherwise, “trade-mark”, “trade-marks”, “Trademark”, “Trade-marks”, “trade mark” and “trade marks” are replaced by “trademark”, “trademarks”, “Trademark” or “Trademarks”, as the case may be, in the English version of any Act of Parliament, other than this Act and the Trademarks Act. Bills before Parliament (2) Subsection (1) also applies to the provisions of any bill introduced in the 2nd session of the 41st Parliament that receives royal assent. Replacement of “trade-mark” in regulations (3) Unless the context requires otherwise, “trade-mark”, “trade-marks”, “Trademark”, “Trade-marks”, “trade mark” and “trade marks”, are replaced by “trademark”, “trademarks”, “Trademark” or “Trademarks”, as the case may be, in the English version of any regulation, as defined in subsection 2(1) of the Statutory Instruments Act. Coordinating Amendments Bill C-8 367. (1) Subsections (2) to (103) apply if Bill C-8, introduced in the 2nd session of the 41st Parliament and entitled the Combating Counterfeit Products Act (in this section referred to as the “other Act”), receives royal assent. (2) If subsection 319(1) of this Act comes into force before subsection 7(2) of the other Act, then that subsection 7(2) is repealed. (3) If subsection 7(2) of the other Act comes into force before subsection 319(1) of this Act, then that subsection 319(1) is repealed. (4) If subsection 319(1) of this Act comes into force on the same day as subsection 7(2) of the other Act, then that subsection 319(1) is deemed to have come into force before that subsection 7(2) and subsection (2) applies as a consequence. 2013-2014 Plan d’action écono (5) If subsection 7(1) of the other Act comes into force before subsection 319(3) of this Act, then that subsection 319(3) is repealed. (6) If subsection 319(3) of this Act comes into force before subsection 7(1) of the other Act, then (a) that subsection 7(1) is deemed never to have come into force and is repealed; and (b) the definition “package” in section 2 of the Trademarks Act is repealed. (7) If subsection 7(1) of the other Act comes into force on the same day as subsection 319(3) of this Act, then that subsection 319(3) is deemed to have come into force before that subsection 7(1) and subsection (6) applies as a consequence. (8) If subsection 319(4) of this Act comes into force before subsection 7(3) of the other Act, then that subsection 7(3) is replaced by the following: (3) The definition “distinctive” in section 2 of the Act is replaced by the following: “distinctive” « distinctive » “distinctive”, in relation to a trademark, describes a trademark that actually distinguishes the goods or services in association with which it is used by its owner from the goods or services of others or that is adapted so to distinguish them; (9) If subsection 319(4) of this Act comes into force on the same day as subsection 7(3) of the other Act, then that subsection 319(4) is deemed to have come into force before that subsection 7(3) and subsection (8) applies as a consequence. (10) If subsection 319(4) of this Act comes into force before subsection 7(4) of the other Act, then that subsection 7(4) is deemed never to have come into force and is repealed. (11) If subsection 319(4) of this Act comes into force on the same day as subsection 7(4) of the other Act, then that subsection 319(4) C. 20 Economic Action is deemed to have come into force before that subsection 7(4) and subsection (10) applies as a consequence. (12) If subsection 319(5) of this Act comes into force before subsection 7(5) of the other Act, then that subsection 7(5) is repealed. (13) If subsection 7(5) of the other Act comes into force before subsection 319(5) of this Act, then (a) on the day on which that subsection 319(5) comes into force, the definition “proposed certification mark” in section 2 of the Trademarks Act is repealed; and (b) that subsection 319(5) is replaced by the following: (5) Section 2 of the Act is amended by adding the following in alphabetical order: “Nice Classification” « classification de Nice » “Nice Classification” means the classification established by the Nice Agreement Concerning the International Classification of Goods and Services for the Purposes of the Registration of Marks, signed at Nice on June 15, 1957, including any amendments, modifications and revisions made from time to time to which Canada is a party; (14) If subsection 319(5) of this Act comes into force on the same day as subsection 7(5) of the other Act, then that subsection 319(5) is deemed to have come into force before that subsection 7(5) and subsection (12) applies as a consequence. (15) If subsection 326(4) of this Act comes into force before subsection 15(4) of the other Act, then that subsection 15(4) is repealed. (16) If subsection 15(4) of the other Act comes into force before subsection 326(4) of this Act, then that subsection 326(4) is repealed. (17) If subsection 326(4) of this Act comes into force on the same day as subsection 15(4) of the other Act, then that subsection 326(4) 2013-2014 Plan d’action écono is deemed to have come into force before that subsection 15(4), and subsection (15) applies as a consequence. (18) If section 327 of this Act comes into force before section 16 of the other Act, then that section 16 is repealed. (19) If section 16 of the other Act comes into force before section 327 of this Act, then that section 327 is repealed. (20) If section 327 of this Act comes into force on the same day as section 16 of the other Act, then that section 327 is deemed to have come into force before that section 16 and subsection (18) applies as a consequence. (21) If section 328 of this Act comes into force before section 17 of the other Act, then that section 17 is repealed. (22) If section 328 of this Act comes into force on the same day as section 17 of the other Act, then that section 17 is deemed to have come into force before that section 328. (23) If subsection 330(2) of this Act comes into force before section 18 of the other Act, then that section 18 is repealed. (24) If subsection 330(2) of this Act comes into force on the same day as section 18 of the other Act, then that section 18 is deemed to have come into force before that subsection 330(2). (25) If subsection 330(2) of this Act comes into force before paragraph 55(a) of the other Act, then that paragraph 55(a) is repealed. (26) If subsection 330(2) of this Act comes into force on the same day as paragraph 55(a) of the other Act, then that paragraph 55(a) is deemed to have come into force before that subsection 330(2). (27) If section 331 of this Act comes into force before section 20 of the other Act, then that section 20 is repealed. (28) If section 20 of the other Act comes into force before section 331 of this Act, then that section 331 is replaced by the following: C. 20 Economic Action 331. The English version of section 18.1 of the Act is replaced by the following: Not to limit art or industry 18.1 The registration of a trademark may be expunged by the Federal Court on the application of any person interested if the Court decides that the registration is likely to unreasonably limit the development of any art or industry. (29) If section 331 of this Act comes into force on the same day as section 20 of the other Act, then that section 331 is deemed to have come into force before that section 20 and subsection (27) applies as a consequence. (30) If section 22 of the other Act comes into force before section 332 of this Act, then that section 332 is repealed. (31) If section 332 of this Act comes into force before section 22 of the other Act, then (a) that section 22 is deemed never to have come into force and is repealed; and (b) subsections 20(1) and (1.1) of the Trademarks Act are replaced by the following: Infringement 20. (1) The right of the owner of a registered trademark to its exclusive use is deemed to be infringed by any person who is not entitled to its use under this Act and who (a) sells, distributes or advertises any goods or services in association with a confusing trademark or trade name; (b) manufactures, causes to be manufactured, possesses, imports, exports or attempts to export any goods in association with a confusing trademark or trade name, for the purpose of their sale or distribution; (c) sells, offers for sale or distributes any label or packaging, in any form, bearing a trademark or trade name, if (i) the person knows or ought to know that the label or packaging is intended to be associated with goods or services that are not those of the owner of the registered trademark, and 2013-2014 Plan d’action écono (ii) the sale, distribution or advertisement of the goods or services in association with the label or packaging would be a sale, distribution or advertisement in association with a confusing trademark or trade name; or (d) manufactures, causes to be manufactured, possesses, imports, exports or attempts to export any label or packaging, in any form, bearing a trademark or trade name, for the purpose of its sale or distribution or for the purpose of the sale, distribution or advertisement of goods or services in association with it, if (i) the person knows or ought to know that the label or packaging is intended to be associated with goods or services that are not those of the owner of the registered trademark, and (ii) the sale, distribution or advertisement of the goods or services in association with the label or packaging would be a sale, distribution or advertisement in association with a confusing trademark or trade name. Exception — bona fide use (1.1) The registration of a trademark does not prevent a person from making, in a manner that is not likely to have the effect of depreciating the value of the goodwill attaching to the trademark, (a) any bona fide use of his or her personal name as a trade name; or (b) any bona fide use, other than as a trademark, of the geographical name of his or her place of business or of any accurate description of the character or quality of his or her goods or services. C. 20 Exception — utilitarian feature (1.2) The registration of a trademark does not prevent a person from using any utilitarian feature embodied in the trademark. Economic Action (32) If section 332 of this Act comes into force on the same day as section 22 of the other Act, then that section 22 is deemed to have come into force before that section 332 and subsection (30) applies as a consequence. (33) If section 333 of this Act comes into force before paragraph 55(b) of the other Act, then that paragraph 55(b) is repealed. (34) If paragraph 55(b) of the other Act comes into force before section 333 of this Act, then that section 333 is repealed. (35) If section 333 of this Act comes into force on the same day as paragraph 55(b) of the other Act, then that paragraph 55(b) is deemed to have come into force before that section 333 and subsection (34) applies as a consequence. (36) If section 338 of this Act comes into force before section 28 of the other Act, then that section 28 is replaced by the following: 28. Section 29 of the Act is replaced by the following: Available to public 29. (1) The following shall be made available to the public at the times and in the manner established by the Registrar: (a) the register; (b) all applications for the registration of a trademark, including those abandoned; (c) the list of trademark agents; (d) the list of geographical indications kept under subsection 11.12(1); (e) all requests made under paragraph 9(1)(n); and (f) all documents filed with the Registrar relating to a registered trademark, an application for the registration of a trademark, a request under paragraph 9(1)(n) and objection proceedings under section 11.13. 2013-2014 Plan d’action écono Certified copies (2) The Registrar shall, on request and on payment of the prescribed fee, furnish a copy certified by the Registrar of any entry in the register or lists, or of any of those applications, requests or documents. Destruction of records 29.1 Despite subsection 29(1), the Registrar may destroy (a) an application for the registration of a trademark that is refused and any document relating to the application, at any time after six years after the day on which the application is refused or, if an appeal is taken, on which final judgment in the appeal upholding the refusal is given; (b) an application for the registration of a trademark that is abandoned and any document relating to the application, at any time after six years after the day on which the application is abandoned; (c) a document relating to an expunged registration of a trademark, at any time after six years after the day on which the registration is expunged; (d) a request under paragraph 9(1)(n) and any document relating to it, at any time after six years after (i) the day on which the request is abandoned, (ii) the day on which the request is refused or, if an appeal is taken, on which final judgment in the appeal upholding the refusal is given, or (iii) the day on which a court declares that the badge, crest, emblem or mark in question is invalid or, if an appeal is taken, on which final judgment in the appeal upholding the declaration is given; (e) a document relating to objection proceedings under section 11.13 with respect to a geographical indication that is removed from the list of geographical indications under C. 20 Economic Action subsection 11.12(4), at any time after six years after the day on which it is removed; and (f) a document relating to objection proceedings under section 11.13 with respect to which a decision is made that the indication is not a geographical indication, at any time after six years after the day on which the decision is made or, if an appeal is taken, on which final judgment in the appeal upholding the decision is given. (37) If section 338 of this Act comes into force on the same day as section 28 of the other Act, then that section 28 is deemed to have come into force before that section 338. (38) If section 339 of this Act comes into force before subsection 29(1) of the other Act, then that subsection 29(1) is repealed. (39) If section 339 of this Act comes into force on the same day as subsection 29(1) of the other Act, then that subsection 29(1) is deemed to have come into force before that section 339. (40) If section 339 of this Act comes into force before subsection 29(2) of the other Act, then that subsection 29(2) is repealed. (41) If section 339 of this Act comes into force on the same day as subsection 29(2) of the other Act, then that subsection 29(2) is deemed to have come into force before that section 339. (42) If section 339 of this Act comes into force before subsection 29(3) of the other Act, then that subsection 29(3) is repealed. (43) If section 339 of this Act comes into force on the same day as subsection 29(3) of the other Act, then that subsection 29(3) is deemed to have come into force before that section 339. (44) If section 339 of this Act comes into force before subsection 29(4) of the other Act, then that subsection 29(4) is repealed. 2013-2014 Plan d’action écono (45) If section 339 of this Act comes into force on the same day as subsection 29(4) of the other Act, then that subsection 29(4) is deemed to have come into force before that section 339. (46) If section 339 of this Act comes into force before section 30 of the other Act, then that section 30 is repealed. (47) If section 339 of this Act comes into force on the same day as section 30 of the other Act, then that section 339 is deemed to have come into force before that section 30, and subsection (46) applies as a consequence. (48) If section 339 of this Act comes into force before section 31 of the other Act, then that section 31 is repealed. (49) If section 339 of this Act comes into force on the same day as section 31 of the other Act, then that section 31 is deemed to have come into force before that section 339. (50) If subsection 340(3) of this Act comes into force before subsection 33(2) of the other Act, then that subsection 33(2) is repealed. (51) If subsection 33(2) of the other Act comes into force before subsection 340(3) of this Act, then that subsection 340(3) is replaced by the following: (3) Subsection 34(5) of the French version of the Act is replaced by the following: Prolongation (5) Le requérant ne peut demander la prolongation, au titre de l’article 47, de la période de six mois prévue à l’alinéa (1)a) qu’après l’expiration de celle-ci. Le registraire ne peut la prolonger que d’au plus sept jours. (52) If subsection 340(3) of this Act comes into force on the same day as subsection 33(2) of the other Act, than that subsection 340(3) is deemed to have come into force before that subsection 33(2), and subsection (50) applies as a consequence. C. 20 Economic Action (53) If subsection 342(2) of this Act comes into force before section 34 of the other Act, then that section 34 is repealed. (54) If section 34 of the other Act comes into force before subsection 342(2) of this Act, then that subsection 342(2) is repealed. (55) If subsection 342(2) of this Act comes into force on the same day as section 34 of the other Act, then that subsection 342(2) is deemed to have come into force before that section 34, and subsection (53) applies as a consequence. (56) If subsection 343(3) of this Act comes into force before section 35 of the other Act, then that section 35 is repealed. (57) If section 35 of the other Act comes into force before subsection 343(3) of this Act, then that subsection 343(3) is repealed. (58) If subsection 343(3) of this Act comes into force on the same day as section 35 of the other Act, then that subsection 343(3) is deemed to have come into force before that section 35 and subsection (56) applies as a consequence. (59) If section 344 of this Act comes into force before section 36 of the other Act, then that section 36 is repealed. (60) If section 36 of the other Act comes into force before section 344 of this Act, then that section 344 is replaced by the following: 344. Sections 39 and 39.1 of the Act are replaced by the following: Divisional application 39. (1) After having filed an application for the registration of a trademark, an applicant may limit the original application to one or more of the goods or services that were within its scope and file a divisional application for the registration of the same trademark in association with any other goods or services that were (a) within the scope of the original application on its filing date; and 2013-2014 Plan d’action écono (b) within the scope of the original application as advertised, if the divisional application is filed on or after the day on which the application is advertised under subsection 37(1). Identification (2) A divisional application shall indicate that it is a divisional application and shall, in the prescribed manner, identify the corresponding original application. Separate application (3) A divisional application is a separate application, including with respect to the payment of any fees. Filing date (4) A divisional application’s filing date is deemed to be the original application’s filing date. Division of divisional application (5) A divisional application may itself be divided under subsection (1), in which case this section applies as if that divisional application were an original application. (61) If section 344 of this Act comes into force on the same day as section 36 of the other Act, then that section 344 is deemed to have come into force before that section 36 and subsection (59) applies as a consequence. (62) If section 345 of this Act comes into force before subsection 37(1) of the other Act, then that subsection 37(1) is repealed. (63) If section 345 of this Act comes into force on the same day as subsection 37(1) of the other Act, then that subsection 37(1) is deemed to have come into force before that section 345. (64) If section 345 of this Act comes into force before subsection 37(2) of the other Act, then that subsection 37(2) is deemed never to have come into force and is repealed. (65) If section 345 of this Act comes into force on the same day as subsection 37(2) of the other Act, then that subsection 37(2) is deemed to have come into force before that section 345. (66) If section 345 of this Act comes into force before subsection 37(3) of the other Act, then that subsection 37(3) is repealed. C. 20 Economic Action (67) If section 345 of this Act comes into force on the same day as subsection 37(3) of the other Act, then that subsection 37(3) is deemed to have come into force before that section 345. (68) If subsection 346(1) of this Act comes into force before subsection 38(1) of the other Act, then that subsection 38(1) is repealed. (69) If subsection 346(1) of this Act comes into force on the same day as subsection 38(1) of the other Act, then that subsection 38(1) is deemed to have come into force before that subsection 346(1). (70) If subsection 346(2) of this Act comes into force before subsection 38(2) of the other Act, then that subsection 38(2) is repealed. (71) If subsection 38(2) of the other Act comes into force before subsection 346(2) of this Act, then that subsection 346(2) is replaced by the following: (2) Paragraph 41(1)(f) of the Act is replaced by the following: (f) subject to the regulations, merge registrations of the trademark that stem, under section 39, from the same original application. (72) If subsection 346(2) of this Act comes into force on the same day as subsection 38(2) of the other Act, then that subsection 346(2) is deemed to have come into force before that subsection 38(2) and subsection (70) applies as a consequence. (73) If subsection 346(3) of this Act comes into force before subsection 38(3) of the other Act, then that subsection 38(3) is repealed. (74) If subsection 38(3) of the other Act comes into force before subsection 346(3) of this Act, then that subsection 346(3) is replaced by the following: (3) Section 41 of the Act is amended by adding the following after subsection (3): 2013-2014 Removal of registration Plan d’action écono (4) The Registrar may, within three months after the registration of a trademark, remove the registration from the register if the Registrar registered the trademark without considering a previously filed request for an extension of time to file a statement of opposition. (75) If subsection 346(3) of this Act comes into force on the same day as subsection 38(3) of the other Act, then that subsection 346(3) is deemed to have come into force before that subsection 38(3) and subsection (73) applies as a consequence. (76) If section 349 of this Act comes into force before section 39 of the other Act, then that section 39 is repealed. (77) If section 349 of this Act comes into force on the same day as section 39 of the other Act, then that section 39 is deemed to have come into force before that section 349. (78) If section 352 of this Act comes into force before section 40 of the other Act, then that section 40 is repealed. (79) If section 40 of the other Act comes into force before section 352 of this Act, then that section 352 is replaced by the following: 352. Subsections 48(3) and (4) of the Act are replaced by the following: Transfer of application (3) The Registrar shall, subject to the regulations, record the transfer of an application for the registration of a trademark on the request of the applicant or, on receipt of evidence satisfactory to the Registrar of the transfer, on the request of a transferee of the application. Transfer of trademark (4) The Registrar shall, subject to the regulations, register the transfer of any registered trademark on the request of the registered owner or, on receipt of evidence satisfactory to the Registrar of the transfer, on the request of a transferee of the trademark. Removal of recording or registration (5) The Registrar shall remove the recording or the registration of the transfer referred to in subsection (3) or (4) on receipt of evidence satisfactory to the Registrar that the transfer should not have been recorded or registered. C. 20 Economic Action (80) If section 352 of this Act comes into force on the same day as section 40 of the other Act, then that section 352 is deemed to have come into force before that section 40 and subsection (78) applies as a consequence. (81) If section 357 of this Act comes into force before subsection 50(1) of the other Act, then that subsection 50(1) is repealed. (82) If section 357 of this Act comes into force on the same day as subsection 50(1) of the other Act, then that subsection 50(1) is deemed to have come into force before that section 357. (83) If section 357 of this Act comes into force before subsection 50(2) of the other Act, then that subsection 50(2) is repealed. (84) If section 357 of this Act comes into force on the same day as subsection 50(2) of the other Act, then that subsection 50(2) is deemed to have come into force before that section 357. (85) If section 357 of this Act comes into force before subsection 50(3) of the other Act, then that subsection 50(3) is repealed. (86) If section 357 of this Act comes into force on the same day as subsection 50(3) of the other Act, then that subsection 50(3) is deemed to have come into force before that section 357. (87) In subsections (88) to (98), “royal assent day” means the day on which this Act receives royal assent. (88) If neither section 51 nor 52 of the other Act is in force on royal assent day, then (a) those sections 51 and 52 are repealed; (b) this Act is amended by adding the following after section 358: 358.1 Section 69 of the Act is replaced by the following: Disclosure of documents 69. The disclosure of documents — on which entries in the register to be kept under paragraph 26(1)(b), as it read immediately before the day on which subsection 27(1) of the Combating 2013-2014 Plan d’action écono Counterfeit Products Act comes into force, are based — is subject to subsection 50(6), as it read on June 8, 1993. 358.2 Section 69 of the Act is repealed. 358.3 The heading before section 69 of the Act is replaced by the following: TRANSITIONAL PROVISIONS (c) section 359 of this Act is replaced by the following: 359. The Act is amended by adding the following after section 69: Application not advertised 69.1 An application for registration in respect of which all of the items set out in subsection 33(1), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1, have been received by the Registrar before the day on which that section 339 comes into force, and that has not been advertised under subsection 37(1) before that day shall be dealt with and disposed of in accordance with (a) the provisions of this Act other than section 31, subsection 33(1) and section 34, as enacted or amended by the Economic Action Plan 2014 Act, No. 1; and (b) section 34, as it read immediately before the day on which section 339 of the Economic Action Plan 2014 Act, No. 1 comes into force. Application advertised 70. (1) An application for registration that has been advertised under subsection 37(1) before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force shall be dealt with and disposed of in accordance with (a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (8) and sections 39 and 40; and (b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (12), sections 39 C. 20 Economic Action and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1. Regulations (2) For greater certainty, a regulation made under section 65, as enacted by section 357 of the Economic Action Plan 2014 Act, No. 1, applies to an application referred to in subsection (1), unless the regulation provides otherwise. Nice Classification (3) Despite subsection (1), the Registrar may require an applicant to amend the statement of goods or services contained in an application referred to in subsection (1) so that the goods or services are grouped in the manner described in subsection 30(3), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1. Disagreement (4) Any question arising as to the class within which any goods or services are to be grouped shall be determined by the Registrar, whose determination is not subject to appeal. Declaration of use 71. For greater certainty, an applicant is not required to submit a declaration of use referred to in subsection 40(2), as that subsection read immediately before the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in order for the Registrar to register the trademark and issue a certificate of registration. Registered trademarks — applications filed before coming into force 72. Any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered on or after that day on the basis of an application filed before that day, shall be dealt with and disposed of in accordance with the provisions of this Act. Registered trademarks 73. (1) Subject to subsections (2) to (4), any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered before that day, shall be dealt with and disposed of in accordance with the provisions of this Act. Application of paragraph 26(2)(e.1) (2) Paragraph 26(2)(e.1) does not apply to a trademark referred to in subsection (1) unless the register is amended under section 44.1. 2013-2014 Plan d’action écono Amending register (3) The Registrar may amend the register kept under section 26 to reflect the amendments to this Act that are made by the Economic Action Plan 2014 Act, No. 1. Subsection 46(1) (4) Subsection 46(1), as it read immediately before the day on which section 350 of the Economic Action Plan 2014 Act, No. 1 comes into force, continues to apply to a registration that is on the register on the day before the day on which that section comes into force until the registration is renewed. (d) section 368 of this Act is replaced by the following: Order in council 368. (1) This Division, other than sections 358.1, 358.2 and 367, comes into force on a day to be fixed by order of the Governor in Council. Order in council (2) Sections 358.1 and 358.2 come into force on a day or days to be fixed by order of the Governor in Council. (89) If section 51 of the other Act comes into force on royal assent day, and that day is before the day on which section 52 of the other Act comes into force, then that section 51 is deemed never to have come into force and subsection (88) applies as a consequence. (90) If section 52 of the other Act comes into force on royal assent day, and that day is before the day on which section 51 of the other Act comes into force, then that section 52 is deemed never to have come into force and subsection (88) applies as a consequence. (91) If section 51 of the other Act comes into force before section 52 of the other Act, and those sections are both in force before royal assent day, then section 359 of this Act is replaced by the following: 359. Sections 70 to 72 of the Act are replaced by the following: Application not advertised 69.1 An application for registration in respect of which all of the items set out in subsection 33(1), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1, have C. 20 Economic Action been received by the Registrar before the day on which that section 339 comes into force, and that has not been advertised under subsection 37(1) before that day shall be dealt with and disposed of in accordance with (a) the provisions of this Act other than section 31, subsection 33(1) and section 34, as enacted or amended by the Economic Action Plan 2014 Act, No. 1; and (b) section 34, as it read immediately before the day on which section 339 of the Economic Action Plan 2014 Act, No. 1 comes into force. Application advertised 70. (1) An application for registration that has been advertised under subsection 37(1) before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force shall be dealt with and disposed of in accordance with (a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (8) and sections 39 and 40; and (b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1. Regulations (2) For greater certainty, a regulation made under section 65, as enacted by section 357 of the Economic Action Plan 2014 Act, No. 1, applies to an application referred to in subsection (1), unless the regulation provides otherwise. Nice Classification (3) Despite subsection (1), the Registrar may require an applicant to amend the statement of goods or services contained in an application referred to in subsection (1) so that the goods or services are grouped in the manner described in subsection 30(3), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1. 2013-2014 Plan d’action écono Disagreement (4) Any question arising as to the class within which any goods or services are to be grouped shall be determined by the Registrar, whose determination is not subject to appeal. Declaration of use 71. For greater certainty, an applicant is not required to submit a declaration of use referred to in subsection 40(2), as that subsection read immediately before the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in order for the Registrar to register the trademark and issue a certificate of registration. Registered trademarks — applications filed before coming into force 72. Any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered on or after that day on the basis of an application filed before that day, shall be dealt with and disposed of in accordance with the provisions of this Act. Registered trademarks 73. (1) Subject to subsections (2) to (4), any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered before that day, shall be dealt with and disposed of in accordance with the provisions of this Act. Application of paragraph 26(2)(e.1) (2) Paragraph 26(2)(e.1) does not apply to a trademark referred to in subsection (1) unless the register is amended under section 44.1. Amending register (3) The Registrar may amend the register kept under section 26 to reflect the amendments to this Act that are made by the Economic Action Plan 2014 Act, No. 1. Subsection 46(1) (4) Subsection 46(1), as it read immediately before the day on which section 350 of the Economic Action Plan 2014 Act, No. 1 comes into force, continues to apply to a registration that is on the register on the day before the day on which that section comes into force until the registration is renewed. (92) If sections 51 and 52 of the other Act come into force on the same day and that day is before royal assent day, then that section C. 20 Economic Action 51 is deemed to have come into force before that section 52, and subsection (91) applies as a consequence. (93) If section 52 of the other Act comes into force on royal assent day, and that day is after the day on which section 51 of the other Act has come into force, then that section 52 is deemed to have come into force before royal assent day and subsection (91) applies as a consequence. (94) If section 52 of the other Act comes into force before section 51 of the other Act, and those sections are both in force before royal assent day, then (a) that section 51 is deemed never to have come into force and is repealed; and (b) this Act is amended by adding the following after section 358: 358.1 The Act is amended by adding the following after the heading “TRANSITIONAL PROVISION” after section 68: Disclosure of documents 69. The disclosure of documents — on which entries in the register to be kept under paragraph 26(1)(b), as it read immediately before the day on which subsection 27(1) of the Combating Counterfeit Products Act comes into force, are based — is subject to subsection 50(6), as it read on June 8, 1993. 358.2 Section 69 of the Act is repealed. 358.3 The heading after section 68 of the Act is replaced by the following: TRANSITIONAL PROVISIONS (c) section 359 of this Act is replaced by the following: 359. The Act is amended by adding the following in numerical order: Application not advertised 69.1 An application for registration in respect of which all of the items set out in subsection 33(1), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1, have been received by the Registrar before the day on which that section 339 comes into force, and 2013-2014 Plan d’action écono that has not been advertised under subsection 37(1) before that day shall be dealt with and disposed of in accordance with (a) the provisions of this Act other than section 31, subsection 33(1) and section 34, as enacted or amended by the Economic Action Plan 2014 Act, No. 1; and (b) section 34, as it read immediately before the day on which section 339 of the Economic Action Plan 2014 Act, No. 1 comes into force. Application advertised 70. (1) An application for registration that has been advertised under subsection 37(1) before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force shall be dealt with and disposed of in accordance with (a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (8) and sections 39 and 40; and (b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1. Regulations (2) For greater certainty, a regulation made under section 65, as enacted by section 357 of the Economic Action Plan 2014 Act, No. 1, applies to an application referred to in subsection (1), unless the regulation provides otherwise. Nice Classification (3) Despite subsection (1), the Registrar may require an applicant to amend the statement of goods or services contained in an application referred to in subsection (1) so that the goods or services are grouped in the manner described in subsection 30(3), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1. Disagreement (4) Any question arising as to the class within which any goods or services are to be grouped shall be determined by the Registrar, whose determination is not subject to appeal. C. 20 Declaration of use 71. For greater certainty, an applicant is not required to submit a declaration of use referred to in subsection 40(2), as that subsection read immediately before the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in order for the Registrar to register the trademark and issue a certificate of registration. Registered trademarks — applications filed before coming into force 72. Any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered on or after that day on the basis of an application filed before that day, shall be dealt with and disposed of in accordance with the provisions of this Act. Registered trademarks 73. (1) Subject to subsections (2) to (4), any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered before that day, shall be dealt with and disposed of in accordance with the provisions of this Act. Application of paragraph 26(2)(e.1) (2) Paragraph 26(2)(e.1) does not apply to a trademark referred to in subsection (1) unless the register is amended under section 44.1. Amending register (3) The Registrar may amend the register kept under section 26 to reflect the amendments to this Act that are made by the Economic Action Plan 2014 Act, No. 1. Subsection 46(1) (4) Subsection 46(1), as it read immediately before the day on which section 350 of the Economic Action Plan 2014 Act, No. 1 comes into force, continues to apply to a registration that is on the register on the day before the day on which that section comes into force until the registration is renewed. Economic Action (d) section 368 of this Act is replaced by the following: Order in council 368. (1) This Division, other than sections 358.1, 358.2 and 367, comes into force on a day to be fixed by order of the Governor in Council. Order in council (2) Sections 358.1 and 358.2 come into force on a day or days to be fixed by order of the Governor in Council. 2013-2014 Plan d’action écono (95) If section 51 of the other Act comes into force on royal assent day, and that day is after the day on which section 52 of the other Act has come into force, then (a) that section 51 is deemed never to have come into force and is repealed; and (b) this Act is amended in the manner set out in paragraphs (94)(b) to (d). (96) If section 51 of the other Act comes into force before royal assent day, and section 52 of the other Act is not in force on royal assent day, then section 359 of this Act is replaced by the section 359 set out in subsection (91). (97) If section 52 of the other Act comes into force before royal assent day, and section 51 of the other Act is not in force on royal assent day, then (a) that section 51 is repealed; and (b) this Act is amended in the manner set out in paragraphs (94)(b) to (d). (98) If both sections 51 and 52 of the other Act come into force on royal assent day, then that section 51 is deemed to have come into force before that section 52, and that section 52 is deemed to have come into force before royal assent day, and subsection (91) applies as a consequence. (99) On the first day on which both section 359 of this Act and section 28 of the other Act are in force, subsection 70(1) of the Trademarks Act is replaced by the following: Application advertised 70. (1) An application for registration that has been advertised under subsection 37(1) before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force shall be dealt with and disposed of in accordance with (a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other C. 20 Economic Action than subsections 6(2) to (4), sections 28, 29 and 36, subsections 38(6) to (8) and sections 39 and 40; and (b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 to 29.1 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1. (100) If section 56 of the other Act comes into force before section 363 of this Act, then that section 363 is repealed. (101) If section 363 of this Act comes into force before section 56 of the other Act, then that section 56 is repealed. (102) If section 363 of this Act comes into force on the same day as section 56 of the other Act, then that section 56 is deemed to have come into force before that section 363 and subsection (100) applies as a consequence. (103) If section 317 of this Act comes into force before any of the following provisions of the other Act, then any of the following provisions of the other Act that are not in force are repealed: (a) section 8; (b) section 9; (c) section 12; (d) section 13; (e) subsection 15(1); (f) subsection 15(3); (g) subsection 24(1); (h) subsection 24(2); (i) section 32; (j) subsection 33(1); (k) section 41; (l) section 47; (m) section 49. Plan d’action écono 2013-2014 Coming into Force Order in council 368. This Division, other than section 367, comes into force on a day to be fixed by order of the Governor in Council. DIVISION 26 R.S., c. T-13 REDUCTION OF GOVERNOR IN COUNCIL APPOINTMENTS 369. The definition “Registrar” in section 2 of the Trade-marks Act is replaced by the following: “Registrar” « registraire » “Registrar” means the Registrar of Trade-marks who is described in subsection 63(1); 1995, c. 1, s. 62(2) 370. Subsection 63(1) of the Act is replaced by the following: Registrar 63. (1) There shall be a Registrar of Trademarks, who shall be the Commissioner of Patents appointed under subsection 4(1) of the Patent Act. The Registrar shall be responsible to the Deputy Minister of Industry. DIVISION 27 R.S., c. O-9 OLD AGE SECURITY ACT Amendments to the Act 1996, c. 18, s. 51(1); 2007, c. 11, s. 16(2) 371. (1) Paragraph 11(7)(e) of the Old Age Security Act is replaced by the following: (e) any month during which the pensioner is a person in respect of whom an undertaking by a sponsor is in effect as provided under the Immigration and Refugee Protection Act. 1996, c. 18, s. 51(2) Application of paragraph (7)(e) (2) Subsection 11(8) of the Act is replaced by the following: (8) Paragraph (7)(e) does not apply (a) to a person who was qualified to receive a pension or an allowance immediately before the day on which this paragraph comes into force, whether or not they had applied for it; or (b) to a pensioner if an event as provided by the regulations has occurred. C. 20 1996, c. 18, s. 53(1); 2000, c. 12, par. 207(1)(f); 2007, c. 11, s. 19(3) 372. (1) Paragraph 19(6)(d) of the Act is replaced by the following: Economic Action (d) any month during which the spouse or common-law partner is a person in respect of whom an undertaking by a sponsor is in effect as provided under the Immigration and Refugee Protection Act; 1996, c. 18, s. 53(2); 2000, c. 12, par. 207(1)(f) (2) Subsection 19(6.2) of the Act is replaced by the following: Application of paragraph (6)(d) (6.2) Paragraph (6)(d) does not apply to a spouse or common-law partner (a) who was qualified to receive an allowance immediately before the day on which this paragraph comes into force, whether or not they had applied for it; or (b) if an event as provided by the regulations has occurred. 1998, c. 21, s. 115(2); 2000, c. 12, par. 208(1)(d); 2007, c. 11, s. 20(3) 373. (1) Paragraph 21(9)(c) of the Act is replaced by the following: (c) any month during which the survivor is a person in respect of whom an undertaking by a sponsor is in effect as provided under the Immigration and Refugee Protection Act; or 1998, c. 21, s. 115(3); 2000, c. 12, par. 208(1)(d) (2) Subsection 21(9.1) of the Act is replaced by the following: Application of paragraph (9)(c) (9.1) Paragraph (9)(c) does not apply to a survivor (a) who was qualified to receive an allowance immediately before the day on which this paragraph comes into force, whether or not they had applied for it; or (b) if an event as provided by the regulations has occurred. Plan d’action écono 2013-2014 Coming into Force Order in council 374. This Division comes into force on a day to be fixed by order of the Governor in Council. DIVISION 28 NEW BRIDGE FOR THE ST. LAWRENCE ACT Enactment 375. The New Bridge for the St. Lawrence Act is enacted as follows: An Act respecting a new bridge in Montreal to replace the Champlain Bridge and the Nuns’ Island Bridge. SHORT TITLE Short title 1. This Act may be cited as the New Bridge for the St. Lawrence Act. INTERPRETATION Definitions “bridge” « pont » 2. The following definitions apply in this Act. “bridge” means a structure that spans the St. Lawrence River and connects the Island of Montreal to the City of Brossard, and includes (a) a bridge that replaces the existing Champlain Bridge and connects Nuns’ Island to the City of Brossard; (b) a bridge that replaces the existing Nuns’ Island Bridge and connects Montreal Island to Nuns’ Island; and (c) the approaches to both bridges. “construction” « construction » “Minister” « ministre » “construction” in relation to the bridge or a related work, includes demolition of existing structures and any other work or activity related to its construction. “Minister” means the member of the Queen’s Privy Council for Canada designated under section 3. “operation” « exploitation » “operation”, in relation to the bridge or a related work, includes its maintenance and repair. “person” « personne » “person” means an individual, corporation, partnership or joint venture. C. 20 “related work” « ouvrage connexe » “related work” means any of the following: Economic Action (a) any work that is useful to the operation of the bridge, including a toll facility; (b) any work that is accessory to the bridge or to any work referred to in paragraph (a), including any portion of Highway 15 situated between the approach to the Nuns’ Island Bridge and the Atwater interchange that is reconstructed and widened. DESIGNATION Power to designate Minister 3. The Governor in Council may designate a member of the Queen’s Privy Council for Canada to be the Minister for the purposes of this Act. APPLICATION Role of Minister 4. Except as otherwise provided in this Act, the Minister is responsible for the administration of this Act, and the Minister’s powers, duties and functions include all matters relating to the bridge and related works. Declaration 5. The bridge and related works are declared to be works for the general advantage of Canada. Exemption — Bridges Act 6. (1) The Bridges Act does not apply to the bridge and related works. Exemption — User Fees Act (2) The User Fees Act does not apply in respect of the tolls, fees and other charges fixed by regulations made under paragraph 12(b). AGREEMENTS Minister of Public Works and Government Services 7. (1) The Minister of Public Works and Government Services may enter into an agreement with any person for any purpose relating to the design, construction or operation of the bridge or any related work, including an agreement respecting the collection of tolls, fees or other charges that may be imposed under this Act. Authority to carry out agreement (2) The Minister of Public Works and Government Services may take any measures that he or she considers appropriate to carry out the agreement or to protect the interests or enforce the rights of Her Majesty in right of 2013-2014 Plan d’action écono Canada under the agreement, including accepting and holding on behalf of Her Majesty any security granted under the agreement or releasing or realizing on that security. Not agent of Her Majesty (3) A person who enters into an agreement with the Minister of Public Works and Government Services under this section is not an agent of Her Majesty in right of Canada. Implementation 8. The Minister may enter into any agreement that relates to the bridge or related work, or that is necessary for the implementation of an agreement entered into under section 7, with any person or with the government of the Province of Quebec or any municipality of that Province or any of their agencies or mandataries. TOLLS, FEES OR OTHER CHARGES Payment 9. Any owner of a vehicle using the bridge must pay any toll, fee or other charge that is applicable to the vehicle under this Act. Charges recoverable 10. A toll, fee or other charge charged under this Act constitutes a debt owing to Her Majesty in right of Canada, and the amount of that debt is recoverable in any court of competent jurisdiction. ORDER IN COUNCIL Other exemptions 11. (1) The Governor in Council may, by order, exempt any person, on any condition that the Governor in Council considers to be in the public interest, from any requirement under any federal Act to obtain a permit, licence, approval or other authorization in relation to the construction of the bridge or any related work. Exemption from Statutory Instruments Act (2) The Statutory Instruments Act does not apply to the order. However, the order must be published in the Canada Gazette. Authorizations deemed issued (3) After completion of the construction of the bridge or the related work, as the case may be, any authorization that would have been required in relation to its construction but for an exemption granted under subsection (1) is deemed to have been issued for the purpose of the application of the federal Act for which the exemption was granted. C. 20 Economic Action REGULATIONS Ministerial regulations 12. The Minister may make regulations (a) designating the contravention of any provision of this Act as an offence punishable on summary conviction and fixing the maximum fine payable for each offence; and (b) fixing any tolls, fees or other charges to be charged with respect to vehicles, or categories of vehicles, using the bridge. DIVISION 29 ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CANADA ACT Enactment of Act Enactment 376. The Administrative Tribunals Support Service of Canada Act whose text is as follows and whose schedule is set out in Schedule 6 to this Act, is enacted: An Act to establish the Administrative Tribunals Support Service of Canada SHORT TITLE Short title 1. This Act may be cited as the Administrative Tribunals Support Service of Canada Act. INTERPRETATION Definitions “administrative tribunal” « tribunal administratif » “Chief Administrator” « administrateur en chef » “Minister” « ministre » “Service” « Service » 2. The following definitions apply in this Act. “administrative tribunal” means a body referred to in the schedule to this Act. “Chief Administrator” means the person appointed under subsection 5(1). “Minister” means the Minister of Justice. “Service” means the Administrative Tribunals Support Service of Canada established by section 3. 2013-2014 Plan d’action écono ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CANADA Establishment of Service 3. The Administrative Tribunals Support Service of Canada, consisting of the Chief Administrator and employees of the Service, is established as a portion of the federal public administration. Principal office 4. (1) The principal office of the Service is to be in the National Capital Region described in the schedule to the National Capital Act. Other offices (2) The Chief Administrator may establish other offices of the Service elsewhere in Canada. CHIEF ADMINISTRATOR Appointment 5. (1) The Chief Administrator is to be appointed by the Governor in Council to hold office during pleasure for a term of up to five years. Re-appointment (2) The Chief Administrator is eligible for reappointment at the end of each term of office. Status of Chief Administrator 6. The Chief Administrator has the rank and status of a deputy head of a department. Absence or incapacity 7. (1) If the Chief Administrator is absent or incapacitated or the office of Chief Administrator is vacant, the Minister must appoint another person to act as Chief Administrator, but a person must not be so appointed for a term of more than 90 days without the approval of the Governor in Council. Powers, duties and functions (2) The person acting as Chief Administrator has all of the powers, duties and functions of the Chief Administrator conferred under this Act or any other Act of Parliament. Salary and expenses 8. (1) The Chief Administrator is to be paid the remuneration that may be fixed by the Governor in Council and is entitled to be paid reasonable travel and living expenses incurred in the exercise of his or her powers or the performance of his or her duties and functions while absent from the Chief Administrator’s ordinary place of work. Compensation (2) The Chief Administrator is deemed to be a person employed in the public service for the purposes of the Public Service Superannuation Act and to be employed in the federal public C. 20 Economic Action administration for the purposes of the Government Employees Compensation Act and any regulations made under section 9 of the Aeronautics Act. Chief executive officer 9. The Chief Administrator is the chief executive officer of the Service and has the control and management of the Service and all matters connected with it. Responsibility 10. The Chief Administrator is responsible for the provision of the support services and the facilities that are needed by each of the administrative tribunals to exercise its powers and perform its duties and functions in accordance with the rules that apply to its work. General powers 11. (1) The Chief Administrator has all the powers that are necessary to perform his or her duties and functions under this or any other Act of Parliament. Contracts, etc. (2) The Chief Administrator may enter into contracts, memoranda of understanding or other arrangements, including contracts to engage the services of legal counsel or other persons having professional, technical or specialized knowledge to advise or assist an administrative tribunal or any of its members. Limitation 12. The Chief Administrator’s powers, duties and functions do not extend to any of the powers, duties and functions conferred by law on any administrative tribunal or on any of its members. Delegation 13. The Chief Administrator may delegate to any employee of the Service any of the powers, duties, and functions conferred on the Chief Administrator under this Act or any other Act of Parliament. ADMINISTRATIVE TRIBUNAL CHAIRPERSONS For greater certainty 14. For greater certainty, the chairperson of an administrative tribunal continues to have supervision over and direction of the work of the tribunal. Plan d’action écono 2013-2014 EMPLOYEES OF THE SERVICE Appointment of employees 15. The employees who are required for the purposes of the Service are to be appointed under the Public Service Employment Act. GENERAL Deeming — filing documents and giving notice 16. Any provision of an Act of Parliament, or of a regulation, that requires the filing of a document with, or the giving of a notice to, an administrative tribunal is deemed to require that document to be filed with, or the notice to be given to, the Service, as the case may be. Deeming — amounts payable 17. Any provision of an Act of Parliament, or of a regulation, that requires an amount to be paid to an administrative tribunal is deemed to require that amount to be paid to the Service. Amounts for operation of administrative tribunal 18. Any amount to be paid for the operation of any administrative tribunal may be paid out of moneys appropriated by Parliament for the expenditures of the Service. Transitional Provisions Definitions “administrative tribunal” « tribunal administratif » 377. The following definitions apply in sections 378 to 381. “administrative tribunal” means any of the following: (a) the Canadian Cultural Property Export Review Board; (b) the Canadian Human Rights Tribunal; (c) the Canada Industrial Relations Board; (d) the Competition Tribunal; (e) the Review Tribunal; (f) the Canadian International Trade Tribunal; (g) the Transportation Appeal Tribunal of Canada; (h) the Social Security Tribunal; (i) the Public Servants Disclosure Protection Tribunal; (j) the Specific Claims Tribunal; (k) the Public Service Labour Relations and Employment Board. C. 20 “Chief Administrator” « administrateur en chef » “Chief Administrator” has the same meaning as in section 2 of the Administrative Tribunals Support Service of Canada Act. “Registry” « greffe » Economic Action “Registry” means any of the following: (a) the Registry of the Competition Tribunal; (b) the Registry of the Public Servants Disclosure Protection Tribunal; (c) the Registry of the Specific Claims Tribunal. “Service” « Service » “Service” means the Administrative Tribunals Support Service of Canada established by section 3 of the Administrative Tribunals Support Service of Canada Act. Employment continued — administrative tribunal 378. (1) Nothing in this Division is to be construed as affecting the status of any person who, immediately before the day on which this Division comes into force, occupies a position in an administrative tribunal referred to in paragraph (b), (c), (f) or (g) of the definition “administrative tribunal” in section 377, except that the person is to, as of that day, occupy their position in the Service. Employment continued — Public Service Labour Relations and Employment Board (2) Nothing in this Division is to be construed as affecting the status of any person who, on the day on which subsection 4(1) of the Public Service Labour Relations and Employment Board Act, as enacted by section 365 of the Economic Action Plan 2013 Act, No. 2 comes into force, is employed by the Public Service Labour Relations and Employment Board, except that the person is to, as of that day, occupy their position in the Service. Employment continued — Registry (3) Nothing in this Division is to be construed as affecting the status of any person who, immediately before the day on which this Division comes into force, occupies a position in a Registry, except that the person is to, as of that day, occupy their position in the Service. 2013-2014 Employment continued — portions of federal public administration Plan d’action écono (4) Nothing in this Division is to be construed as affecting the status of any person who, immediately before the day on which this Division comes into force, occupies a position in one of the following portions of the federal public administration, except that the person is to, as of that day, occupy their position in the Service: (a) the portion of the Department of Canadian Heritage known as the Canadian Cultural Property Export Review Board Secretariat; (b) the portion of the Department of Agriculture and Agri-Food known as the Review Tribunal Support Service; (c) the portion of the Department of Employment and Social Development known as the Social Security Tribunal Support Service. Managerial or confidential position (5) For greater certainty, a person’s status includes whether or not they occupy a managerial or confidential position. Powers and duties 379. A person referred to in section 378 whom an administrative tribunal has authorised to exercise certain powers or perform certain duties or functions relating to a matter before that administrative tribunal remains, on the day on which this Division comes into force, authorized to exercise those powers and perform those duties and functions despite the operation of that section. Appropriations — administrative tribunal 380. (1) Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any expenditure of an administrative tribunal referred to in paragraph (b), (c), (f) or (g) of the definition “administrative tribunal” in section 377 and that, on the day on which this Division comes into force, is unexpended is deemed, on that day, to be an amount appropriated to defray any expenditure of the Service. C. 20 Appropriations — Public Service Labour Relations Board or Public Service Staffing Tribunal (2) Any money that is appropriated by an Act of Parliament, for the fiscal year in which subsection 4(1) of the Public Service Labour Relations and Employment Board Act, as enacted by section 365 of the Economic Action Plan 2013 Act, No. 2 comes into force, to defray any expenditure of the Public Service Labour Relations Board or the Public Service Staffing Tribunal and that, on the day on which that subsection 4(1) comes into force, is unexpended is deemed, on that day, to be an amount appropriated to defray any expenditure of the Service. Appropriations — Registries (3) Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any expenditure of a Registry and that, on the day on which this Division comes into force, is unexpended is deemed, on that day, to be an amount appropriated to defray any expenditure of the Service. Appropriations — Department of Canadian Heritage (4) Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any expenditure of the Department of Canadian Heritage related to the Canadian Cultural Property Export Review Board and that, on the day on which this Division comes into force, is unexpended is deemed, on that day, to be an amount appropriated to defray any expenditure of the Service. Appropriations — Department of Agriculture and Agri-Food (5) Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any expenditure of the Department of Agriculture and Agri-Food related to the Review Tribunal and that, on the day on which this Division comes into force, is unexpended is deemed, on that day, to be an amount appropriated to defray any expenditure of the Service. Appropriations — Canadian Food Inspection Agency (6) Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any expenditure of the Canadian Food Inspection Agency related to the Review Tribunal and that, on the day on which this Division comes Economic Action 2013-2014 Plan d’action écono into force, is unexpended is deemed, on that day, to be an amount appropriated to defray any expenditure of the Service. Appropriations — Department of Employment and Social Development (7) Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any expenditure of the Department of Employment and Social Development related to the Social Security Tribunal and that, on the day on which this Division comes into force, is unexpended is deemed, on that day, to be an amount appropriated to defray any expenditure of the Service. Contracts 381. (1) A contract respecting the provision of services or materiel to an administrative tribunal entered into by one of the following persons is deemed to have been entered into by the Chief Administrator of the Service: (a) a member, officer or employee of an administrative tribunal referred to in paragraph (b), (c), (f), (g) or (k) of the definition “administrative tribunal” in section 377; (b) an officer or employee of a Registry; (c) the Minister of Canadian Heritage or an officer or employee of the Department of Canadian Heritage; (d) the Minister of Agriculture and AgriFood or an officer or employee of the Department of Agriculture and Agri-Food; (e) the Minister of Employment and Social Development or an officer or employee of the Department of Employment and Social Development. References (2) Unless the context otherwise requires, in a contract referred to in subsection (1), every reference to one of the persons referred to in paragraphs (1)(a) to (e) is to be read as a reference to the Chief Administrator of the Service. C. 20 Economic Action Consequential Amendments R.S., c. A-1 1998, c. 26, s. 71 Access to Information Act 382. Schedule I to the Access to Information Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canada Industrial Relations Board Conseil canadien des relations industrielles 383. Schedule I to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian Cultural Property Export Review Board Commission canadienne d’examen des exportations de biens culturels 1998, c. 9, s. 36 384. Schedule I to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian Human Rights Tribunal Tribunal canadien des droits de la personne R.S., c. 47 (4th Supp.), s. 52 (Sch., subitem 1(2)) 385. Schedule I to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian International Trade Tribunal Tribunal canadien du commerce extérieur 2005, c. 46, s. 55.1; 2006, c. 9, s. 221 386. Schedule I to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Registry of the Public Servants Disclosure Protection Tribunal Greffe du Tribunal de la protection des fonctionnaires divulgateurs d’actes répréhensibles 2008, c. 22, s. 44 387. Schedule I to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Specific Claims Tribunal Tribunal des revendications particulières 2013-2014 Plan d’action écono 388. Schedule I to the Act is amended by adding the following in alphabetical order under the heading “OTHER GOVERNMENT INSTITUTIONS”: Administrative Tribunals Support Service of Canada Service canadien d’appui aux tribunaux administratifs R.S., c. C-34 Competition Act R.S., c. 19 (2nd Supp.), s. 45 389. Section 89 of the Competition Act is replaced by the following: Register of specialization agreements 89. (1) The Tribunal shall cause to be maintained a register of specialization agreements, and any modifications of those agreements, that the Tribunal has directed be registered, and any such agreements and modifications shall be included in the register for the periods specified in the orders. Public register (2) The register shall be accessible to the public. R.S., c. C-51 Cultural Property Export and Import Act 1991, c. 49, s. 217(1) 390. Subsection 22(2) of the Cultural Property Export and Import Act is replaced by the following: Valuation experts (2) The power of the Chief Administrator of the Administrative Tribunals Support Service of Canada under subsection 11(2) of the Administrative Tribunals Support Service of Canada Act may be exercised to engage the services of valuation experts to assist the Review Board in making determinations pursuant to section 30 respecting fair cash offers to purchase or pursuant to section 32 respecting the fair market value of objects disposed of, or proposed to be disposed of, to institutions or public authorities. 391. Section 23 of the Act and the heading before it are repealed. 1999, c. 17, s. 122; 2005, c. 38, par. 138(f) 392. Subsection 33(2) of the Act is replaced by the following: C. 20 Communication of information (2) A member of the Review Board or an official of the Administrative Tribunals Support Service of Canada may communicate to an official of the Canada Revenue Agency, solely for the purposes of administering the Income Tax Act, information obtained under this Act for the purposes of administering this section and sections 32, 33.1 and 33.2. Economic Action R.S., c. E-15 Excise Tax Act 2007, c. 18, s. 19(1) 393. Subsection 216(4) of the Excise Tax Act is replaced by the following: Appeals of determination of tax status (4) In applying the Customs Act to a determination of the tax status of goods, the references in that Act to the “Canadian International Trade Tribunal” shall be read as references to the “Tax Court of Canada”. R.S., c. F-11 1998, c. 26, s. 75; SOR/99152 Financial Administration Act 394. Schedule I.1 to the Financial Administration Act is amended by striking out, in column I, the reference to Canada Industrial Relations Board Conseil canadien des relations industrielles and the corresponding reference in column II to ‘‘Minister of Labour’’. 1998, c. 9, s. 43 395. Schedule I.1 to the Act is amended by striking out, in column I, the reference to Canadian Human Rights Tribunal Tribunal canadien des droits de la personne and the corresponding reference in column II to ‘‘Minister of Justice’’. 1992, c. 1, s. 72 396. Schedule I.1 to the Act is amended by striking out, in column I, the reference to Canadian International Trade Tribunal Tribunal canadien du commerce extérieur and the corresponding reference in column II to ‘‘Minister of Finance’’. 2013-2014 1992, c. 1, s. 72; 1995, c. 1, s. 43; 2005, c. 46, s. 56.3; 2006, c. 9, s. 222; 2008, c. 22, s. 47 Plan d’action écono 397. Schedule I.1 to the Act is amended by striking out, in column I, the references to Registry of the Competition Tribunal Greffe du Tribunal de la concurrence Registry of the Public Servants Disclosure Protection Tribunal Greffe du Tribunal de la protection des fonctionnaires divulgateurs d’actes répréhensibles Registry of the Specific Claims Tribunal Greffe du Tribunal des revendications particulières and the corresponding references in column II to “Minister of Industry”, “Minister of Canadian Heritage” and “Minister of Indian Affairs and Northern Development”, respectively. 2001, c. 29, s. 54 398. Schedule I.1 to the Act is amended by striking out, in column I, the reference to Transportation Appeal Tribunal of Canada Tribunal d’appel des transports du Canada and the corresponding reference in column II to ‘‘Minister of Transport’’. 399. Schedule I.1 to the Act is amended by adding, in alphabetical order in column I, a reference to Administrative Tribunals Support Service of Canada Service canadien d’appui aux tribunaux administratifs and a corresponding reference in column II to ‘‘Minister of Justice’’. 2003, c. 22, s. 11 400. Schedule IV to the Act is amended by striking out the following: Canada Industrial Relations Board Conseil canadien des relations industrielles 2003, c. 22, s. 11 401. Schedule IV to the Act is amended by striking out the following: C. 20 Economic Action Canadian Human Rights Tribunal Tribunal canadien des droits de la personne 2003, c. 22, s. 11 402. Schedule IV to the Act is amended by striking out the following: Canadian International Trade Tribunal Tribunal canadien du commerce extérieur 2003, c. 22, s. 11 403. Schedule IV to the Act is amended by striking out the following: Competition Tribunal Tribunal de la concurrence 2005, c. 46, s. 56.4; 2006, c. 9, s. 222; SOR/2012-58, s. 2 404. Schedule IV to the Act is amended by striking out the following: Registry of the Public Servants Disclosure Protection Tribunal Greffe du Tribunal de la protection des fonctionnaires divulgateurs d’actes répréhensibles Registry of the Specific Claims Tribunal Greffe du Tribunal des revendications particulières 2003, c. 22, par. 265(b) 405. Schedule IV to the Act is amended by striking out the following: Transportation Appeal Tribunal of Canada Tribunal d’appel des transports du Canada 406. Schedule IV to the Act is amended by adding the following in alphabetical order: Administrative Tribunals Support Service of Canada Service canadien d’appui aux tribunaux administratifs 2006, c. 9, s. 270 407. Part III of Schedule VI to the Act is amended by striking out, in column I, the reference to Canada Industrial Relations Board Conseil canadien des relations industrielles and the corresponding reference in column II to ‘‘Chairperson’’. 2006, c. 9, s. 270 408. Part III of Schedule VI to the Act is amended by striking out, in column I, the reference to Canadian Human Rights Tribunal Tribunal canadien des droits de la personne 2013-2014 Plan d’action écono and the corresponding reference in column II to ‘‘Chairperson’’. 2006, c. 9, s. 270 409. Part III of Schedule VI to the Act is amended by striking out, in column I, the reference to Canadian International Trade Tribunal Tribunal canadien du commerce extérieur and the corresponding reference in column II to ‘‘Chairperson’’. 2006, c. 9, s. 275 410. Part III of Schedule VI to the Act is amended by striking out, in column I, the reference to Public Servants Disclosure Protection Tribunal Tribunal de la protection des fonctionnaires divulgateurs d’actes répréhensibles and the corresponding reference in column II to ‘‘Registrar’’. 2006, c. 9, s. 270; 2008, c. 22, s. 49 411. Part III of Schedule VI to the Act is amended by striking out, in column I, the references to Registry of the Competition Tribunal Greffe du Tribunal de la concurrence Registry of the Specific Claims Tribunal Greffe du Tribunal des revendications particulières and the corresponding references in column II to ‘‘Registrar’’. 2006, c. 9, s. 270 412. Part III of Schedule VI to the Act is amended by striking out, in column I, the reference to Transportation Appeal Tribunal of Canada Tribunal d’appel des transports du Canada and the corresponding reference in column II to ‘‘Chairperson’’. 413. Part III of Schedule VI to the Act is amended by adding, in alphabetical order in column I, a reference to Administrative Tribunals Support Service of Canada Service canadien d’appui aux tribunaux administratifs C. 20 Economic Action and a corresponding reference in column II to “Chief Administrator”. R.S., c. H-6 Canadian Human Rights Act 1998, c. 9, s. 27 414. Subsection 48.4(2) of the Canadian Human Rights Act is replaced by the following: Functions of Chairperson (2) The Chairperson has supervision over and direction of the work of the Tribunal, including the allocation of work among the members and the management of the Tribunal’s internal affairs. 1998, c. 9, s. 27 R.S., c. L-2 415. Section 48.8 of the Act is repealed. Canada Labour Code 1998, c. 26, s. 2 416. (1) The portion of subsection 12.01(1) of the Canada Labour Code before paragraph (a) is replaced by the following: Functions of Chairperson 12.01 (1) The Chairperson has supervision over and direction of the work of the Board, including 1998, c. 26, s. 2 (2) Subsection 12.01(1) of the Act is amended by adding “and” at the end of paragraph (d), by striking out “and” at the end of paragraph (e) and by repealing paragraph (f). 1998, c. 26, s. 2 (3) Subsection 12.01(3) of the Act is repealed. 1998, c. 26, s. 2 417. Sections 13 and 13.1 of the Act are replaced by the following: Head office 13. The head office of the Board must be in the National Capital Region as described in the schedule to the National Capital Act. 1998, c. 26, s. 3(3) 418. Paragraph 15(p) of the Act is replaced by the following: (p) the authority of any person to act on behalf of the Board and the matters and things to be done and the action to be taken by that person, including the authority of an employee of the Administrative Tribunals Support Service of Canada to make decisions on uncontested applications or questions; and Plan d’action écono 2013-2014 1998, c. 26, s. 4 419. Subsection 15.1(1) of the Act is replaced by the following: General power to assist parties 15.1 (1) The Board or any member of the Board or an employee of the Administrative Tribunals Support Service of Canada who is authorized by the Board may, if the parties agree, assist the parties in resolving any issues in dispute at any stage of a proceeding and by any means that the Board considers appropriate, without prejudice to the Board’s power to determine issues that have not been settled. 1999, c. 31, par. 162(p)(E); 2003, c. 22, par. 224(o)(E) 420. Section 119 of the Act is replaced by the following: Member of Board, conciliation board, etc., not required to give evidence 119. (1) No member of the Board or a conciliation board, conciliation officer, conciliation commissioner, officer or employee employed in the federal public administration or person appointed by the Board or the Minister under this Part shall be required to give evidence in any civil action, suit or other proceeding respecting information obtained in the discharge of their duties under this Part. Chief Administrator and employees not required to give evidence (2) Neither the Chief Administrator nor an employee of the Administrative Tribunals Support Service of Canada shall be required to give evidence in any civil action, suit or other proceeding respecting information obtained in the discharge of their duties in providing services to the Board. R.S., c. P-21 1998, c. 26, s. 78 Privacy Act 421. The schedule to the Privacy Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canada Industrial Relations Board Conseil canadien des relations industrielles C. 20 Economic Action 422. The schedule to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian Cultural Property Export Review Board Commission canadienne d’examen des exportations de biens culturels 1998, c. 9, s. 45 423. The schedule to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian Human Rights Tribunal Tribunal canadien des droits de la personne R.S., c. 47 (4th Supp.), s. 52, (Sch., subitem 7(2)) 424. The schedule to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Canadian International Trade Tribunal Tribunal canadien du commerce extérieur 2005, c. 46, s. 58.1; 2006, c. 9, s. 224 425. The schedule to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Registry of the Public Servants Disclosure Protection Tribunal Greffe du Tribunal de la protection des fonctionnaires divulgateurs d’actes répréhensibles 2008, c. 22, s. 50 426. The schedule to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Specific Claims Tribunal Tribunal des revendications particulières 427. The schedule to the Act is amended by adding the following in alphabetical order under the heading “OTHER GOVERNMENT INSTITUTIONS”: Administrative Tribunals Support Service of Canada Service canadien d’appui aux tribunaux administratifs 2013-2014 R.S., c. S-15 Plan d’action écono Special Import Measures Act 428. The definition “Secretary” in subsection 2(1) of the Special Import Measures Act is repealed. 1999, c. 12, s. 17 429. Subsection 34(2) of the Act is replaced by the following: Tribunal to make preliminary inquiry (2) The Tribunal shall, without delay after receipt under subparagraph (1)(a)(i) of a notice of an initiation of an investigation, make a preliminary inquiry (which need not include an oral hearing) into whether the evidence discloses a reasonable indication that the dumping or subsidizing of the goods has caused injury or retardation or is threatening to cause injury. 1988, c. 65, s. 31; 1994, c. 47, par. 186(d) 430. Paragraph 41.1(2)(b) of the Act is replaced by the following: (b) cause notice of the action taken pursuant to paragraph (a) to be given and published as provided in paragraph 34(1)(a) and to be given in writing to the Tribunal and the Canadian Secretary. 1994, c. 47, s. 169 431. (1) The portion of subsection 42(1) of the Act before paragraph (a) is replaced by the following: Tribunal to make inquiry 42. (1) The Tribunal, forthwith after receipt pursuant to subsection 38(3) of a notice of a preliminary determination, shall make inquiry with respect to such of the following matters as is appropriate in the circumstances: 1994, c. 47, s. 169 (2) The portion of subsection 42(2) of the Act before paragraph (a) is replaced by the following: Tribunal to make or resume inquiry (2) Where the Tribunal receives a notice pursuant to paragraph 52(1)(e) in respect of goods with respect to which an undertaking or undertakings have been terminated, it shall, unless it has already made a finding with respect C. 20 Economic Action to the goods, forthwith make or resume its inquiry as to whether the dumping or subsidizing 432. (1) Subsection 43(1) of the Act is replaced by the following: Tribunal to make order or finding 43. (1) In any inquiry referred to in section 42 in respect of any goods, the Tribunal shall, forthwith after the date of receipt of notice of a final determination of dumping or subsidizing with respect to any of those goods, but, in any event, not later than one hundred and twenty days after the date of receipt of notice of a preliminary determination with respect to the goods, make such order or finding with respect to the goods to which the final determination applies as the nature of the matter may require, and shall declare to what goods, including, where applicable, from what supplier and from what country of export, the order or finding applies. 2005, c. 38, par. 134(z.2) (2) Subsection 43(2) of the Act is replaced by the following: Notice of order or finding (2) The Tribunal shall forward by registered mail to the President, the importer, the exporter and such other persons as may be specified by the rules of the Tribunal (a) forthwith after it is made, a copy of each order or finding made by it pursuant to this section; and (b) not making to this making later than fifteen days after the of an order or finding by it pursuant section, a copy of the reasons for the order or finding. 1988, c. 65, s. 32(2) (3) Subsection 43(3) of the Act is replaced by the following: Publication of notice (3) The Tribunal shall cause a notice of each order or finding made by it pursuant to this section to be published in the Canada Gazette. 2002, c. 8, s. 170(E) 433. Paragraph 44(2)(a) of the Act is replaced by the following: (a) the Tribunal shall without delay give notice of the recommencement of the inquiry with respect to those goods to every person to Plan d’action écono 2013-2014 whom it forwarded, under subsection 43(2), a copy of the order or finding with respect to which the application under the Federal Courts Act was made; and 1997, c. 14, s. 91 Notice of termination 1988, c. 65, s. 36 434. The portion of subsection 47(3) of the Act before paragraph (a) is replaced by the following: (3) The Tribunal shall 435. Subparagraph 53.1(2)(a)(ii) of the Act is replaced by the following: (ii) cause notice of the action taken pursuant to subparagraph (i) to be given and published as provided in paragraph 34(1)(a) and filed with the Tribunal and the Canadian Secretary; and 1993, c. 44, s. 216; 2005, c. 38, par. 134(z.15) 436. Subsection 61(1) of the Act is replaced by the following: Appeal to Tribunal 61. (1) Subject to section 77.012 or 77.12, a person who deems himself aggrieved by a redetermination of the President made pursuant to section 59 with respect to any goods may appeal therefrom to the Tribunal by filing a notice of appeal in writing with the President and the Tribunal within ninety days after the day on which the re-determination was made. C. 20 1999, c. 12, s. 36 437. (1) Subsection 76.01(4) of the Act is replaced by the following: Order if interim review not initiated (4) If the Tribunal decides not to conduct an interim review at the request of a person or government, the Tribunal shall make an order to that effect and give reasons for it, and the Tribunal shall forward a copy of the order and the reasons to that person or government and cause notice of the order to be published in the Canada Gazette. 1999, c. 12, s. 36 (2) The portion of subsection 76.01(6) of the Act before paragraph (a) is replaced by the following: Completion of review (6) On completion of an interim review, the Tribunal shall 1999, c. 12, s. 36 438. The portion of subsection 76.02(5) of the Act before paragraph (a) is replaced by the following: Notice (5) On completion of a review, the Tribunal shall 1999, c. 12, s. 36 439. (1) Subsection 76.03(5) of the Act is replaced by the following: Order of refusal (5) If the Tribunal decides not to initiate an expiry review at the request of a person or government, the Tribunal shall make an order to that effect and give reasons for it, and the Tribunal shall forward a copy of the order and the reasons to that person or government and cause notice of the order to be published in the Canada Gazette. Economic Action 2013-2014 Plan d’action écono 1999, c. 12, s. 36 (2) The portion of subsection 76.03(6) of the Act before paragraph (a) is replaced by the following: Notice (6) If the Tribunal decides to initiate an expiry review, it shall without delay 1988, c. 65, s. 42 440. Section 77.14 of the French version of the Act is replaced by the following: Dossier 77.14 Une fois les membres choisis, l’autorité compétente fait transmettre, conformément aux règles, copie du dossier administratif. 441. Paragraph 90(c) of the Act is replaced by the following: (c) shall not, if a statement pursuant to paragraph 89(2)(b) is made in the request, give its ruling on the question until after it makes an order or finding in the inquiry commenced as a consequence of its receipt of notice of the preliminary determination referred to in that paragraph, unless, after the request is made to the Tribunal, it receives notice pursuant to subsection 41(4) that the investigation has been terminated pursuant to subsection 41(1) in respect of the goods specified in the preliminary determination, in which case the Tribunal shall give its ruling on the question forthwith after it receives that notice. 2005, c. 38, par. 134(z.34) 442. (1) The portion of paragraph 91(3)(b) of the Act before subparagraph (i) is replaced by the following: (b) the Tribunal shall forward by registered mail to the President, the importer, the exporter and such other persons and governments as may be specified by the rules of the Tribunal 1988, c. 65, s. 43(1) (2) Paragraph 91(3)(c) of the Act is replaced by the following: (c) where the Tribunal makes another order or finding pursuant to paragraph (a), it shall cause notice of the order or finding to be published in the Canada Gazette. C. 20 Replacement of references — “Secretary” 443. The Act is amended by replacing “Secretary” with “Tribunal” in the following provisions: Economic Action (a) subparagraph 34(1)(a)(i); (b) subparagraph 35(2)(b)(i); (c) paragraph 38(3)(b); (d) paragraphs 41(3)(b) and (4)(b); (e) paragraph 41.1(1)(b); (f) subsection 45(2); (g) paragraphs 52(1)(e) and (1.1)(e); (h) subsection 53(4); (i) subparagraph 53.1(1)(a)(ii); (j) subsection 61(2); (k) subsection 76.03(2) and paragraph 76.03(7)(b); and (l) subparagraph 91(1)(d)(ii). Application 444. The following provisions of the Act, as enacted or amended by sections 429 to 443, apply to goods of a NAFTA country, as defined in subsection 2(1) of the Act: (a) subparagraph 34(1)(a)(i) and subsection 34(2); (b) paragraph 35(2)(b); (c) paragraph 38(3)(b); (d) paragraphs 41(3)(b) and (4)(b); (e) subsections 41.1(1) and (2); (f) subsections 42(1) and (2); (g) subsections 43(1) to (3); (h) subsection 44(2); (i) subsection 45(2); (j) subsection 47(3); (k) paragraphs 52(1)(e) and (1.1)(e); (l) subsection 53(4); (m) subsections 53.1(1) and (2); (n) subsections 61(1) and (2); (o) subsections 76.01(4) and (6); (p) subsection 76.02(5); Plan d’action écono 2013-2014 (q) subsections 76.03(2), (5) and (6) and paragraph 76.03(7)(b); (r) section 77.14; (s) paragraph 90(c); and (t) subparagraph 91(1)(d)(ii) and paragraphs 91(3)(b) and (c). R.S., c. 1 (2nd Supp.) Customs Act 1997, c. 36, s. 172 445. (1) Paragraph 71(1)(b) of the Customs Act is replaced by the following: (b) in sections 67 and 68, the expression “court” is deemed to be substituted for the expression “Canadian International Trade Tribunal”. 1990, c. 17, s. 16(1); 1998, c. 30, par. 12(a) (2) The definition “clerk of the court” in subsection 71(2) of the Act is repealed. Replacement of references — “the Secretary of the Canadian International Trade Tribunal” 446. The Act is amended by replacing “the Secretary of the Canadian International Trade Tribunal” with “the Canadian International Trade Tribunal” in the following provisions: (a) subsection 60.2(2); (b) subsections 67(1) and (2); and (c) subsection 67.1(3). R.S., c. 19 (2nd Supp.) Competition Tribunal Act 447. Section 14 of the Competition Tribunal Act is repealed. 448. Paragraph 16(1)(b) of the Act is replaced by the following: (b) for carrying out the work of the Tribunal and the management of its internal affairs. 288 R.S., c. 20 (4th Supp.) C. 20 Economic Action Canada Agricultural Products Act 1995, c. 40, s. 29 449. Section 4.3 of the Canada Agricultural Products Act is replaced by the following: Contractual assistance 4.3 The Board may, for specific projects, enter into contracts for the services of persons having technical or specialized knowledge of any matter relating to the work of the Board to advise and assist it in the exercise of its powers or the performance of its duties and functions under this Act. 1995, c. 40, s. 29 450. Subsection 5(3) of the Act is replaced by the following: Duties of Chairperson of Board (3) The Chairperson of the Board is the chief executive officer of the Board and shall apportion work among its members. Duties of Chairperson of Tribunal (4) The Chairperson of the Tribunal shall apportion work among its members. 1995, c. 40, s. 30; 2003, c. 22, par. 224(i)(E) 451. Subsection 6(4) of the Act is replaced by the following: Staff and facilities (4) The Minister may provide the Board with any officers and employees from within the federal public administration and any facilities and professional advisers that are necessary for the proper conduct of the business of the Board. R.S., c. 47 (4th Supp.) Canadian International Trade Tribunal Act 1999, c. 12, par. 61(a)(E) 452. Section 7 of the Canadian International Trade Tribunal Act is replaced by the following: Duties of Chairperson 7. The Chairperson has supervision over and direction of the work of the Tribunal including, without restricting the generality of the foregoing, (a) the allocation of work among the members and the assignment of members to sit at, and to preside at, hearings of the Tribunal; and 2013-2014 Plan d’action écono (b) generally, the conduct of the work of the Tribunal and the management of its internal affairs. 1999, c. 12, par. 61(d)(E) 453. The heading before section 14 and sections 14 and 15 of the Act are repealed. 1994, c. 47, s. 43 454. Subsection 44.1(1) of the Act is replaced by the following: Information to be disclosed 44.1 (1) Where information is provided to the Tribunal for the purposes of proceedings before the Tribunal under the Special Import Measures Act in respect of goods imported from a NAFTA country, other than proceedings under section 33, subsection 34(1), section 35 or subsection 45(1) or 61(1) of that Act, the Tribunal shall, on request, provide the government of that country with copies of any such information that is in documentary form or in any other form in which it may be readily and accurately copied, unless the information is information to which subsection 45(1) of this Act or subsection 84(1) of that Act applies. 1999, c. 12, s. 59(1) 455. (1) The portion of subsection 45(3.1) of the Act before paragraph (a) is replaced by the following: Disclosure to Tribunal’s experts (3.1) Despite subsection (1), the Tribunal may disclose information to which that subsection applies to an expert engaged to advise or assist the Tribunal for use, despite any other Act or law, by the expert only in proceedings before the Tribunal under the Special Import Measures Act or this Act, subject to any conditions that the Tribunal considers reasonably necessary or desirable to ensure that the information will not, without the written consent of the person who provided the information to the Tribunal, be disclosed by the expert to any person in any manner that is calculated or likely to make it available to (2) Subsection 45(5) of the Act is amended by striking out “and” at the end of paragraph (b) and by adding the following after paragraph (b): C. 20 Economic Action (b.1) persons engaged under subsection 11(2) of the Administrative Tribunals Support Service of Canada Act to advise or assist the Tribunal; and 1999, c. 12, s. 60; 2005, c. 38, par. 55(c) 456. Paragraph 49(b) of the Act is replaced by the following: (b) the President indicates to the Tribunal in writing that subsection 84(1) of the Special Import Measures Act applies to information or material filed with it under paragraph 37(a) or 38(3)(b) or subsection 76.03(9) of that Act, Application 457. Section 7, subsections 44.1(1) and 45(3.1) and (5) and paragraph 49(b) of the Act, as enacted or amended by sections 452 and 454 to 456, apply to goods of a NAFTA country as defined in subsection 2(2) of that Act. R.S., c. 1 (5th Supp.) Income Tax Act 458. Subparagraph 241(4)(d)(xii) of the Income Tax Act is replaced by the following: (xii) to a member of the Canadian Cultural Property Export Review Board or an official of the Administrative Tribunals Support Service of Canada solely for the purposes of administering sections 32 to 33.2 of the Cultural Property Export and Import Act, 1991, c. 30 Public Sector Compensation Act 459. Schedule I to the Public Sector Compensation Act is amended by adding the following in alphabetical order under the heading ‘‘OTHER PORTIONS OF THE PUBLIC SERVICE”: Administrative Tribunals Support Service of Canada Service canadien d’appui aux tribunaux administratifs 2013-2014 Plan d’action écono 1992, c. 33 Status of the Artist Act 2012, c. 19, s. 538 460. Subsection 19(2) of the Status of the Artist Act is replaced by the following: Consultation (2) In order to ensure that the purpose of this Part is achieved, the members of the Board may, in respect of any matter before it, consult with other members or with employees of the Administrative Tribunals Support Service of Canada. 2012, c. 19, s. 556(5) 461. Subsection 53(4) of the Act is replaced by the following: Board’s duty and power (4) If the Board is of the opinion that the complaint must be heard, it may appoint a member who was never seized of the matter, or an employee of the Administrative Tribunals Support Service of Canada, to assist the parties to settle it and, if the matter is not settled within a period that the Board considers reasonable in the circumstances, or if the Board decides not to appoint a person to assist the parties to settle it, the Board shall hear and determine the complaint. 2012, c. 19, s. 563 462. Section 65 of the Act is replaced by the following: Persons not required to give evidence 65. (1) No member of the Board or person appointed by the Board or the Minister under this Part is required to give evidence in any civil action, suit or other proceeding, respecting information obtained in the discharge of their duties under this Part. Chief Administrator and employees not required to give evidence (2) Neither the Chief Administrator nor an employee of the Administrative Tribunals Support Service of Canada shall be required to give evidence in any civil action, suit or other proceeding respecting information obtained in the discharge of their duties in providing services to the Board. 1995, c. 44 Employment Equity Act 1998, c. 9, s. 39(1) 463. Subsection 28(7) of the Employment Equity Act is repealed. 292 2001, c. 29 C. 20 Economic Action Transportation Appeal Tribunal of Canada Act 464. The portion of subsection 5(1) of the Transportation Appeal Tribunal of Canada Act before paragraph (a) is replaced by the following: Duties of Chairperson 5. (1) The Chairperson has supervision over, and direction of, the work of the Tribunal, including 2003, c. 22, par. 225(z.26)(E) 465. Section 10 of the Act is repealed. 2005, c. 34; 2013, c. 40, s. 205 Department of Employment and Social Development Act 466. The Department of Employment and Social Development Act is amended by adding the following after section 60: Services and facilities 60.1 (1) The Minister may provide the Chief Administrator of the Administrative Tribunals Support Service of Canada with any administrative services and facilities that are necessary to enable him or her to provide support services and facilities to the Tribunal. Spending authority (2) The Minister may spend revenues obtained from the provision of services and facilities to the Chief Administrator, in the fiscal year in which they are received or, unless an appropriation Act provides otherwise, in the next fiscal year. 2012, c. 19, s. 224 467. Section 63 of the Act is replaced by the following: Expenses and allowances 63. (1) Any party who is required to attend a hearing may, if the Chairperson in any particular case for special reasons considers it warranted, be reimbursed for their travel or living expenses up to the amounts determined by the Chief Administrator of the Administrative Tribunals Support Service of Canada, or be paid any allowance, including compensation for lost remuneration, in accordance with the rates fixed by that Chief Administrator. 2013-2014 Plan d’action écono Payments (2) Any amount to be paid under subsection (1) may be paid out of moneys appropriated by Parliament for the expenditures of the Administrative Tribunals Support Service of Canada. 2005, c. 46 Public Servants Disclosure Protection Act 2006, c. 9, s. 201 2008, c. 22 468. Section 20.8 of the Public Servants Disclosure Protection Act is repealed. Specific Claims Tribunal Act 469. Section 10 of the Specific Claims Tribunal Act and the heading before it are repealed. 470. The portion of subsection 12(1) of the Act before paragraph (a) is replaced by the following: Rules of the Tribunal 12. (1) A committee of no more than six Tribunal members, appointed by the Chairperson, may make general rules for carrying out the work of the Tribunal and the management of its internal affairs, as well as rules governing its practice and procedures, including rules governing 2013, c. 40 Economic Action Plan 2013 Act, No. 2 471. (1) Section 365 of the Economic Action Plan 2013 Act, No. 2 is amended by replacing the section 13 that it enacts with the following: Head office 13. The Board’s head office is to be in the National Capital Region as it is described in the schedule to the National Capital Act. (2) Section 365 of the Act is amended by replacing the section 23 that it enacts with the following: General power to assist parties 23. The Board or a member of the Board or an employee of the Administrative Tribunals Support Service of Canada who is authorized by the Board may, if the parties agree, assist the parties in resolving any issues in dispute at any stage of a proceeding and by any means that the C. 20 Economic Action Board considers appropriate, without prejudice to the Board’s power to determine issues that have not been settled. (3) Section 365 of the Act is amended by replacing the portion of section 25 before paragraph (a) that it enacts with the following: Chairperson’s duties 25. The Chairperson has supervision over and direction of the Board’s work, including (4) Section 365 of the Act is amended by replacing the heading before section 28 and sections 28 to 30 that it enacts with the following: EXPERTS Experts and advisors 30. The Chief Administrator of the Administrative Tribunals Support Service of Canada may engage on a temporary basis the services of mediators and other experts to assist the Board in an advisory capacity and, subject to the Governor in Council’s approval, fix their remuneration. (5) Section 365 of the Act is amended by replacing the section 31 that it enacts with the following: Board members and experts not compellable 31. (1) A member of the Board or any person who is engaged under section 30 is not competent or compellable to appear as a witness in any civil action, suit or other proceeding respecting information obtained in the exercise of their powers or the performance of their duties and functions. Chief Administrator and employees not compellable (2) The Chief Administrator or an employee of the Administrative Tribunals Support Service of Canada is not competent or compellable to appear as a witness in any civil action, suit or other proceeding respecting information obtained in the exercise of their powers or the performance of their duties and functions in providing services to the Board. (6) Section 365 of the Act is amended by replacing the section 33 that it enacts with the following: 2013-2014 Plan d’action écono Immunity from proceedings — Board members, experts and others 33. (1) No criminal or civil proceedings lie against a member of the Board, any person who is engaged under section 30 or any person who is acting on the Board’s behalf for anything done — or omitted to be done — or reported or said by that member or that person in good faith in the course of the exercise or performance or purported exercise or performance of their powers, duties or functions. Immunity from proceedings — Chief Administrator and employees (2) No criminal or civil proceedings lie against the Chief Administrator or an employee of the Administrative Tribunals Support Service of Canada for anything done — or omitted to be done — or reported or said by that person in good faith in the course of the exercise or performance or purported exercise or performance of their powers, duties or functions in providing services to the Board. 472. Subsection 366(2) of the Act is amended by replacing the paragraph 2(3)(a) that it enacts with the following: (a) the person is engaged under section 30 of the Public Service Labour Relations and Employment Board Act; or 473. Subsection 404(2) of the Act is repealed. 474. Section 413 of the Act is amended by replacing the subsection 111(2) that it enacts with the following: Meaning of “deputy head” (2) For the purposes of this Part, “deputy head” includes a Commissioner appointed under subsection 4(5). 475. Section 447 of the Act is repealed. 476. Section 452 of the Act is repealed. 477. Section 455 of the Act is repealed. 478. Section 458 of the Act is repealed. 479. Section 460 of the Act is repealed. C. 20 Economic Action Coordinating Amendments 2012, c. 24 480. (1) In this section, “other Act” means the Safe Food for Canadians Act. (2) If section 78 of the other Act comes into force before section 376 of this Act, on the later of the day on which that section 78 comes into force and the day on which this Act receives royal assent, sections 449 to 451 of this Act are repealed. (3) If section 78 of the other Act and section 376 of this Act come into force on the same day, then that section 78 is deemed to have come into force before that section 376. (4) On the first day on which both section 376 of this Act and section 102 of the other Act are in force, (a) subsection 33(1) of the Agriculture and Agri-Food Administrative Monetary Penalties Act is replaced by the following: Duties of Chairperson 33. (1) The Chairperson apportions work among the Tribunal’s members. (b) the heading before section 35 and sections 35 and 36 of the Agriculture and Agri-Food Administrative Monetary Penalties Act are repealed. 2013, c. 40 481. (1) In this section, “other Act” means the Economic Action Plan 2013 Act, No. 2. (2) On the first day on which both section 376 of this Act and subsection 4(1) of the Public Service Labour Relations and Employment Board Act, as enacted by section 365 of the other Act, are in force, (a) the schedule to the Administrative Tribunals Support Service of Canada Act is amended by adding the following in alphabetical order: Public Service Labour Relations and Employment Board Commission des relations de travail et de l’emploi dans la fonction publique Plan d’action écono 2013-2014 (b) section 81 of the Parliamentary Employment and Staff Relations Act is replaced by the following: Facilities and staff 81. The Chief Administrator of the Administrative Tribunals Support Service of Canada shall provide an arbitrator appointed under section 49 and an adjudicator with the staff, the quarters and the other facilities that are necessary to enable the arbitrator or adjudicator to carry out their respective functions under this Part. (c) section 83 of the Parliamentary Employment and Staff Relations Act and the heading before it are repealed; (d) paragraph (h) of the definition “employee” in subsection 2(1) of the Public Service Labour Relations Act is replaced by the following: (h) an employee of the Administrative Tribunals Support Service of Canada who provides any of the following services exclusively to the Board: (i) mediation and dispute resolution services, (ii) legal services, (iii) advisory services relating to the Board’s exercise of its powers and performance of its duties and functions; (e) section 11 of the Public Service Labour Relations Act is renumbered as subsection 11(1) and is amended by adding the following: Facilities and administrative support (2) The Chief Administrator of the Administrative Tribunals Support Service of Canada is to provide facilities and administrative support to the National Joint Council. (f) the definition “employee” in subsection 206(1) of the Public Service Labour Relations Act is replaced by the following: “employee” « fonctionnaire » “employee” has the meaning that would be assigned by the definition “employee” in subsection 2(1) if that definition were read C. 20 Economic Action without reference to paragraphs (e), (h) and (i) and without reference to the words “except in Part 2”. (g) section 249 of the Public Service Labour Relations Act is replaced by the following: Facilities and human resources 249. The Chief Administrator of the Administrative Tribunals Support Service of Canada must provide members of arbitration boards, members of public interest commissions, mediators, adjudicators and persons seized of referrals under subsection 182(1) with the facilities and human resources necessary to enable them to carry out their functions under this Act. (3) On the first day on which both section 376 of this Act and section 15 of the Public Service Labour Relations Act, as enacted by section 367 of the other Act, are in force, that section 15 is repealed. Coming into Force Order in council 482. This Division, except sections 471 to 481, comes into force on a day to be fixed by order of the Governor in Council. DIVISION 30 APPRENTICE LOANS ACT Enactment of Act Enactment 483. The Apprentice Loans Act is enacted as follows: An Act respecting the making of loans to apprentices SHORT TITLE Short title 1. This Act may be cited as the Apprentice Loans Act. INTERPRETATION Definitions 2. (1) The following definitions apply in this Act. “eligible trade” « métier admissible » “eligible trade” means a trade listed in the schedule to the regulations. Plan d’action écono 2013-2014 “Minister” « ministre » “technical training provider” « fournisseur de formation technique » Other definitions “Minister” means the Minister of Employment and Social Development. “technical training provider” means an institution that is approved by a province for the purpose of providing technical training. (2) In this Act, the words and expressions “apprentice”, “apprentice loan”, “borrower”, “eligible apprentice”, “technical training” and “technical training period” have the meanings assigned by the regulations. PURPOSE Purpose 3. The purpose of this Act is to assist eligible apprentices by making loans available to them. APPRENTICE LOANS Agreements with eligible apprentices 4. (1) Subject to subsection (2), the Minister, or any person authorized by order of the Minister to act on the Minister’s behalf, may enter into an agreement with any eligible apprentice who is registered in an eligible trade for the purpose of making an apprentice loan. Financial terms and conditions (2) Any terms and conditions in the agreement that could have a financial impact on Her Majesty in right of Canada are subject to approval by the Governor in Council, on the recommendation of the Minister with the concurrence of the Minister of Finance. Agreements or arrangements with service providers 5. (1) The Minister may enter into an agreement or arrangement with any corporation incorporated under the laws of Canada or a province and carrying on business in Canada (in this section referred to as a “service provider”), respecting the administration of apprentice loans made by the Minister. An agreement may provide for, but is not limited to, any matter referred to in the regulations. Receipt and Deposit of Public Money Regulations, 1997 (2) Despite section 3 of the Receipt and Deposit of Public Money Regulations, 1997, the portion of the following money that is public money and is collected or received electronically by a service provider that has entered into C. 20 Economic Action an agreement under subsection (1) must be paid to the credit of the Receiver General by depositing it, within two business days after the day on which it is collected or received, in an account established under subsection 17(2) of the Financial Administration Act: (a) money collected or received as repayment of an apprentice loan or as payment of interest owing on that loan; and (b) interest received by the service provider on the money referred to in paragraph (a). Definition of “business day” (3) In this section, “business day” means a day other than a Saturday or a holiday. Suspension or denial of apprentice loans 6. The Minister may suspend or deny the making of apprentice loans to all those who are eligible apprentices participating in technical training provided by a technical training provider if the Minister is satisfied that there are compelling reasons to believe that the making of the apprentice loans would (a) facilitate the commission by the technical training provider of an offence under this Act or any other Act of Parliament; or (b) expose the eligible apprentices or Her Majesty in right of Canada to significant financial risk. SPECIAL PAYMENTS Special payments 7. The Minister may pay a province the amount that is determined in accordance with the regulations if (a) the Minister determines that apprentices registered with the province are unable to enter into agreements for apprentice loans under section 4; (b) the province has in place a program providing for financial assistance to apprentices; and (c) the Minister considers that the purpose of the program is substantially similar to the purpose of this Act. 2013-2014 Plan d’action écono INTEREST-FREE AND DEFERRAL PERIODS Interest-free period 8. (1) Subject to the regulations, no interest is payable by a borrower on an apprentice loan for the interest-free period that is set out in the regulations. Deferral period (2) No amount on account of principal or interest in respect of an apprentice loan is required to be paid by the borrower until the end of the prescribed period. DEATH OR DISABILITY OF BORROWER Death of borrower 9. All obligations of a borrower in respect of an apprentice loan terminate if the borrower dies. Severe permanent disability 10. (1) All obligations of a borrower in respect of an apprentice loan terminate if the Minister is satisfied, on the basis of information specified by the Minister and provided by or on behalf of the borrower, that the borrower, by reason of the borrower’s severe permanent disability, is unable to repay the loan and will never be able to repay it. Definition of “severe permanent disability” (2) In this section, the expression “severe permanent disability” has the meaning assigned by the regulations. MAXIMUM AMOUNT OF OUTSTANDING APPRENTICE LOANS Maximum amount 11. The aggregate amount of apprentice loans made under this Act that are outstanding may not exceed the prescribed amount. REGULATIONS Regulations 12. (1) The Governor in Council may make regulations (a) defining the words and expressions referred to in subsections 2(2), 10(2) and 17(7); (b) establishing a schedule that sets out a list of eligible trades, including eligible trades by province; C. 20 Economic Action (c) prescribing the circumstances in which a borrower is or ceases to be an eligible apprentice; (d) providing for the conditions to be met before a disbursement in respect of an apprentice loan may be made; (e) prescribing the manner of determining the amount that may be paid to a province under section 7; (f) prescribing the manner of determining the interest-free period referred to in subsection 8(1), including any conditions for continued eligibility for an interest-free period; (g) prescribing the circumstances under which an apprentice loan may be denied to an eligible apprentice, or an interest-free period referred to in subsection 8(1) may be terminated by the Minister; (h) prescribing the maximum amount of an apprentice loan that may be made to an eligible apprentice for each technical training period; (i) prescribing the maximum period that may elapse after which, despite anything in this Act, the principal amount of an apprentice loan and interest on that amount begin to be payable by the borrower; (j) prescribing the maximum number of technical training periods for which an apprentice is eligible to be advanced an apprentice loan; (k) providing for the establishment and operation of a program to provide special interest-free or interest-reduced periods to borrowers or classes of borrowers, including the terms and conditions of the granting or termination of those special periods; (l) providing for repayment of apprentice loans by borrowers or classes of borrowers on an income-contingent basis; (m) prescribing information to be included in any form or document referred to in section 13 in addition to any information that is otherwise required under this Act to be included in the form or document; Plan d’action écono 2013-2014 (n) providing for the times referred to in paragraph 15(a); (o) providing for the form and manner in which information referred to in paragraph 15(b) is to be provided; (p) providing for the measures referred to in subsection 20(1); (q) providing for the period after which the Minister may no longer take a measure referred to in paragraph (p); (r) prescribing anything that, by this Act, is to be prescribed by the regulations; and (s) generally, for carrying into effect the purposes and provisions of this Act. Maximum aggregate amount of outstanding apprentice loans (2) On the Minister’s recommendation with the Minister of Finance’s concurrence, the Governor in Council may make regulations, for the purposes of section 11, (a) prescribing the aggregate amount of outstanding apprentice loans that may not be exceeded; and (b) prescribing the apprentice loans that are to be considered for the purposes of determining, at a given time, the aggregate amount of outstanding apprentice loans. Eligible trades (3) The Minister may, by regulation, amend the schedule to the regulations by adding a trade to it or removing a trade from it. Externally produced material (4) A regulation made under this section may incorporate by reference documents produced by a person or body other than the Minister, including by (a) an organization established for the purpose of writing standards, including an organization accredited by the Standards Council of Canada; (b) an industrial or trade organization; or (c) a government. Reproduced or translated material (5) A regulation made under this section may incorporate by reference documents that the Minister reproduces or translates from documents produced by a body or person other than the Minister C. 20 Economic Action (a) with any adaptations of form and reference that will facilitate their incorporation into the regulation; or (b) in a form that sets out only the parts of them that apply for the purposes of the regulation. Jointly produced documents (6) A regulation made under this section may incorporate by reference documents that the Minister produces jointly with another government for the purpose of harmonizing the regulation with other laws. Internally produced standards (7) A regulation made under this section may incorporate by reference technical or explanatory documents that the Minister produces, including (a) specifications, classifications or other information of a technical nature; and (b) test methods, procedures, operational standards, safety standards or performance standards of a technical nature. Incorporation as amended from time to time (8) Documents may be incorporated by reference as amended from time to time. For greater certainty (9) Subsections (4) to (8) are for greater certainty and do not limit any authority to make regulations incorporating material by reference that exists apart from those subsections. Accessibility (10) The Minister must ensure that any document that is incorporated by reference in the regulation is accessible. Defence (11) A person is not liable to be found guilty of an offence for any contravention in respect of which a document that is incorporated by reference in the regulation is relevant unless, at the time of the alleged contravention, the document was accessible as required by subsection (10) or it was otherwise accessible to the person. Registration and publication not required (12) For greater certainty, a document that is incorporated by reference in the regulation is not required to be transmitted for registration or published in the Canada Gazette under the Statutory Instruments Act by reason only that it is incorporated by reference. Plan d’action écono 2013-2014 GENERAL Forms and documents 13. A form or other document that is to be used in connection with making apprentice loans, or to be otherwise used for the effective operation of this Act, must be either determined by the Minister or approved by the Minister. Right of recovery by Minister 14. An apprentice loan that is made to a borrower who is not of full age and any interest on the loan are recoverable by the Minister from the borrower as though the borrower had been of full age at the time the agreement was entered into. Waiver 15. On application by an eligible apprentice or a borrower, the Minister may, to avoid undue hardship to the apprentice or borrower, waive (a) a requirement of the regulations with respect to the times within which information in respect of the eligible apprentice or borrower is to be provided; or (b) a requirement of the regulations with respect to the form or manner in which information in respect of the eligible apprentice or borrower is to be provided, or a requirement determined or approved by the Minister with respect to a form or other document in which such information is to be provided. Apprentice loan denied due to error 16. If the Minister is satisfied that, as a result of an error made in the administration of this Act or the regulations, a person was denied an apprentice loan to which the person would have been entitled, the Minister may take remedial action to place the person in the position that he or she would have been in under this Act had the error not been made. Limitation or prescription period 17. (1) Subject to this section, no action or proceedings may be taken to recover money owing under this Act after the end of the sixyear period that begins on the day on which the money becomes due and payable. Deduction and set-off (2) Money owing by a person under this Act may be recovered at any time by way of deduction from, set-off against or, in Quebec, compensation against any sum of money that C. 20 Economic Action may be due or payable by Her Majesty in right of Canada to the person or their estate or succession. Acknowledgment of liability (3) If a person acknowledges liability for money owing under this Act, the time during which the limitation or prescription period has run before the acknowledgment of liability does not count in the calculation of that period. Acknowledgment of liability after end of limitation or prescription period (4) If a person acknowledges liability for money owing under this Act after the end of the limitation or prescription period, an action or proceedings to recover the money may, subject to subsections (3) and (5), be brought within six years after the date of the acknowledgment of liability. Limitation or prescription period suspended (5) The running of a limitation or prescription period in respect of an apprentice loan is suspended during any period in which it is prohibited to commence or continue an action or other proceedings against the borrower to recover money owing under the loan. Enforcement proceedings (6) This section does not apply in respect of an action or proceedings relating to the execution, renewal or enforcement of a judgment. Definition of “acknowledgement of liability” (7) In this section, the expression “acknowledgement of liability” has the meaning assigned by the regulations. Requirement to provide information or documents 18. (1) For the purpose of verifying compliance or preventing non-compliance with this Act, the Minister may, by notice served personally or by confirmed delivery service, require any person to whom an apprentice loan has been made to provide the Minister, within the time and in the manner that are stipulated in the notice, with any information or document that is in their possession or to which they could reasonably be expected to have access. Copies as evidence (2) When a document is provided in accordance with subsection (1), the Minister may make, or cause to be made, one or more certified copies of it and any of those copies is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way. Plan d’action écono 2013-2014 False statement or information 19. (1) Every person who, in respect of an apprentice loan, knowingly makes any false statement or misrepresentation, including by omission, in an application or other document or knowingly provides any false or misleading information, including by omission, is guilty of an offence and liable on summary conviction to a fine not exceeding $1,000. Limitation period (2) A prosecution for an offence under this Act may not be instituted later than six years after the time when the subject matter of the complaint arose. Administrative measures 20. (1) If a person, in respect of an apprentice loan, knowingly makes any false statement or misrepresentation, including by omission, in an application or other document or knowingly provides any false or misleading information, including by omission, the Minister may take any measure provided for in the regulations. Notice (2) However, the Minister may not take any measure under subsection (1) without having given the person 60 days’ notice of the Minister’s intention to take it. Submissions (3) The person may make submissions to the Minister in respect of the measure at any time. Rescission or modification of measure (4) The Minister may rescind or modify a measure taken under subsection (1) if new facts are presented or the Minister considers that the measure was taken without knowledge of a material fact or on the basis of a mistake concerning one. Authority to enter into agreements and arrangements 21. The Minister may (a) enter into agreements or arrangements with any department, board or agency of the Government of Canada or any other public or private organization or agency to assist the Minister in carrying out the purposes and provisions of this Act; and (b) with the approval of the Governor in Council, enter into agreements or arrangements with the government of any province to facilitate the administration or enforcement of this Act. C. 20 Payment out of C.R.F. 22. Any amount payable by the Minister under this Act, the regulations or an agreement or arrangement entered into under this Act, including any apprentice loans to be made by the Minister, is to be paid out of the Consolidated Revenue Fund. Economic Action Consequential Amendments R.S., c. B-3; 1992, c. 27, s. 2 1997, c. 12, s. 105(2) Bankruptcy and Insolvency Act 484. (1) Subsection 178(1) of the Bankruptcy and Insolvency Act is amended by striking out “or” at the end of paragraph (g) and by replacing paragraph (h) with the following: (g.1) any debt or obligation in respect of a loan made under the Apprentice Loans Act where the date of bankruptcy of the bankrupt occurred (i) before the date on which the bankrupt ceased, under that Act, to be an eligible apprentice within the meaning of that Act, or (ii) within seven years after the date on which the bankrupt ceased to be an eligible apprentice; or (h) any debt for interest owed in relation to an amount referred to in any of paragraphs (a) to (g.1). 2005, c. 47, s. 107(3) (2) The portion of subsection 178(1.1) of the Act before paragraph (a) is replaced by the following: Court may order non-application of subsection (1) (1.1) At any time after five years after the day on which a bankrupt who has a debt referred to in paragraph (1)(g) or (g.1) ceases to be a full- or part-time student or an eligible apprentice, as the case may be, under the applicable Act or enactment, the court may, on application, order that subsection (1) does not apply to the debt if the court is satisfied that 2013-2014 2005, c. 34; 2013, c. 40, s. 204 Plan d’action écono Department of Employment and Social Development Act 485. Section 70.1 of the Department of Employment and Social Development Act is amended by adding the following after paragraph (e): (e.1) the Apprentice Loans Act; Coming into Force Order in council 486. This Division comes into force on a day to be fixed by order of the Governor in Council. C. 20 Economic Action Plan 20 SCHEDU (Section M Tariff Item Description of Goods Init 8905.20.11 —Drilling platforms: ——Used in drilling activity for exploration, Free delineation or development of offshore projects 8905.20.19 ——Other 20% 8905.90.11 —Drill-ships, drilling barges and floating drilling rigs: ——Drill-ships used in drilling activity for exploration, delineation or development of offshore projects Free Plan d’action économique 2013-2014 M Tariff Item Description of Goods Init 8905.90.19 ——Other 20% C. 20 Economic Action Plan 20 ANNE (artic T Numéro tarifaire 8905.20.11 8905.20.19 8905.90.11 Dénomination des marchandises —Plates-formes de forage : ——Utilisées dans le cadre d’activités de forage pour l’exploration, la délimitation ou la mise en valeur de projets extracôtiers ——Autres —Bateaux-foreurs, barges de forage et installations flottantes de forage : ——Bateaux-foreurs utilisés dans le cadre d’activités de forage pour l’exploration, la délimitation ou la mise en valeur de projets extracôtiers Tau En f 20 % En f Plan d’action économique 2013-2014 T Numéro tarifaire Dénomination des marchandises Tau 8905.90.19 ——Autres 20 % C. 20 Economic Action Plan 20 SCHEDU (Section Tariff Item 8905.20.19 8905.90.19 Most-Favoured-Nation Tariff 2013-2014 Plan d’action économique ANNE (artic Numéro tarifaire 8905.20.19 8905.90.19 Tarif de la nation la plus favorisée C. 20 Economic Action Plan 20 SCHEDULE 3 (Section 99) SCHEDULE (Section 2) AGREEMENT BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA TO IMPROVE INTERNATIONAL TAX COMPLIANCE THROUGH ENHANCED EXCHANGE OF INFORMATION UNDER THE CONVENTION BETWEEN CANADA AND THE UNITED STATES OF AMERICA WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL WHEREAS, THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA (each, a “Party” and together, the “Parties”) have a longstanding and close relationship with respect to mutual assistance in tax matters and desire to conclude an agreement to improve international tax compliance by further building on that relationship; WHEREAS, Article XXVII of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital, done at Washington on 26 September 1980, as amended by the Protocols done on 14 June 1983, 28 March 1984, 17 March 1995, 29 July 1997 and 21 September 2007 (the “Convention”) authorizes the exchange of information for tax purposes, including on an automatic basis; WHEREAS, the United States of America enacted provisions commonly known as the Foreign Account Tax Compliance Act (“FATCA”), which introduce a reporting regime for financial institutions with respect to certain accounts; WHEREAS, the Governments of Canada and the United States of America are supportive of applying the underlying policy goal of FATCA on a reciprocal basis to improve tax compliance; WHEREAS, FATCA has raised a number of issues, including that Canadian financial institutions may not be able to comply with certain aspects of FATCA due to domestic legal impediments; WHEREAS, the Government of the United States of America collects information regarding certain accounts maintained by U.S. financial institutions held by residents of Canada and is committed to exchanging such information with the Government of Canada and pursuing equivalent levels of exchange; WHEREAS, the Parties are committed to working together over the longer term towards achieving common reporting and due diligence standards for financial institutions; WHEREAS, the Government of the United States of America acknowledges the need to coordinate the reporting obligations under FATCA with other U.S. tax reporting obligations of Canadian financial institutions to avoid duplicative reporting; Plan d’action économique 2013-2014 WHEREAS, an intergovernmental approach to FATCA implementation would facilitate compliance by Canadian financial institutions while protecting the ability of Canadians to access financial services; WHEREAS, the Parties desire to conclude an agreement to improve international tax compliance and provide for the implementation of FATCA based on domestic reporting and reciprocal automatic exchange pursuant to the Convention and subject to the confidentiality and other protections provided for therein, including the provisions limiting the use of the information exchanged under the Convention; NOW, THEREFORE, THE PARTIES HAVE AGREED AS FOLLOWS: ARTICLE 1 Definitions 1. For purposes of this agreement and any annexes thereto (“Agreement”), the following terms shall have the meanings set forth below: a) The term “United States” has the same meaning as in the Convention. Any reference to a “State” of the United States includes the District of Columbia. b) The term “U.S. Territory” means American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, the Commonwealth of Puerto Rico, or the U.S. Virgin Islands. c) The term “IRS” means the U.S. Internal Revenue Service. d) The term “Canada” has the same meaning as in the Convention. e) The term “Partner Jurisdiction” means a jurisdiction that has in effect an agreement with the United States to facilitate the implementation of FATCA. The IRS shall publish a list identifying all Partner Jurisdictions. f) The term “Competent Authority” means: (1) in the case of the United States, the Secretary of the Treasury or the Secretary’s delegate; and (2) in the case of Canada, the Minister of National Revenue or the Minister of National Revenue’s authorized representative. g) The term “Financial Institution” means a Custodial Institution, a Depository Institution, an Investment Entity, or a Specified Insurance Company. h) The term “Custodial Institution” means any Entity that holds, as a substantial portion of its business, financial assets for the account of others. An entity holds financial assets for the account of others as a substantial portion of its business if the entity’s gross income attributable to the holding of financial assets and related financial services equals or exceeds 20 percent of the entity’s gross income during the shorter of: (1) the three-year period that ends on December 31 (or the final day of a non-calendar year accounting period) prior to the year in which the determination is being made; or (2) the period during which the entity has been in existence. C. 20 Economic Action Plan 20 i) The term “Depository Institution” means any Entity that accepts deposits in the ordinary course of a banking or similar business. j) The term “Investment Entity” means any Entity that conducts as a business (or is managed by an entity that conducts as a business) one or more of the following activities or operations for or on behalf of a customer: (1) trading in money market instruments (cheques, bills, certificates of deposit, derivatives, etc.); foreign exchange; exchange, interest rate and index instruments; transferable securities; or commodity futures trading; (2) individual and collective portfolio management; or (3) otherwise investing, administering, or managing funds or money on behalf of other persons. This subparagraph 1(j) shall be interpreted in a manner consistent with similar language set forth in the definition of “financial institution” in the Financial Action Task Force Recommendations. k) The term “Specified Insurance Company” means any Entity that is an insurance company (or the holding company of an insurance company) that issues, or is obligated to make payments with respect to, a Cash Value Insurance Contract or an Annuity Contract. l) The term “Canadian Financial Institution” means: (1) any Financial Institution that is resident in Canada, but excluding any branch of such Financial Institution that is located outside Canada, and (2) any branch of a Financial Institution that is not resident in Canada, if such branch is located in Canada. m) The term “Partner Jurisdiction Financial Institution” means: (1) any Financial Institution that is established in a Partner Jurisdiction, but excluding any branch of such Financial Institution that is located outside the Partner Jurisdiction, and (2) any branch of a Financial Institution that is not established in the Partner Jurisdiction, if such branch is located in the Partner Jurisdiction. n) The term “Reporting Financial Institution” means a Reporting Canadian Financial Institution or a Reporting U.S. Financial Institution, as the context requires. o) The term “Reporting Canadian Financial Institution” means any Canadian Financial Institution that is not a Non-Reporting Canadian Financial Institution. p) The term “Reporting U.S. Financial Institution” means: (1) any Financial Institution that is resident in the United States, but excluding any branch of such Financial Institution that is located outside the United States, and (2) any branch of a Financial Institution that is not resident in the United States, if such branch is located in the United States, 2013-2014 Plan d’action économique provided that the Financial Institution or branch has control, receipt, or custody of income with respect to which information is required to be exchanged under subparagraph (2)(b) of Article 2 of this Agreement. q) The term “Non-Reporting Canadian Financial Institution” means any Canadian Financial Institution, or other Entity resident in Canada, that is identified in Annex II as a Non-Reporting Canadian Financial Institution or that otherwise qualifies as a deemed compliant FFI or an exempt beneficial owner under relevant U.S. Treasury Regulations in effect on the date of signature of this Agreement. r) The term “Nonparticipating Financial Institution” means a nonparticipating FFI, as that term is defined in relevant U.S. Treasury Regulations, but does not include a Canadian Financial Institution or other Partner Jurisdiction Financial Institution other than a Financial Institution treated as a Nonparticipating Financial Institution pursuant to subparagraph 2(b) of Article 5 of this Agreement or the corresponding provision in an agreement between the United States and a Partner Jurisdiction. s) The term “Financial Account” means an account maintained by a Financial Institution, and includes: (1) in the case of an Entity that is a Financial Institution solely because it is an Investment Entity, any equity or debt interest (other than interests that are regularly traded on an established securities market) in the Financial Institution; (2) in the case of a Financial Institution not described in subparagraph 1(s)(1) of this Article, any equity or debt interest in the Financial Institution (other than interests that are regularly traded on an established securities market), if: (A) the value of the debt or equity interest is determined, directly or indirectly, primarily by reference to assets that give rise to U.S. Source Withholdable Payments, and (B) the class of interests was established with a purpose of avoiding reporting in accordance with this Agreement; and (3) any Cash Value Insurance Contract and any Annuity Contract issued or maintained by a Financial Institution, other than a noninvestment-linked, nontransferable immediate life annuity that is issued to an individual and monetizes a pension or disability benefit provided under an account, product, or arrangement identified as excluded from the definition of Financial Account in Annex II. Notwithstanding the foregoing, the term “Financial Account” does not include any account, product, or arrangement identified as excluded from the definition of Financial Account in Annex II. For purposes of this Agreement, interests are “regularly traded” if there is a meaningful volume of trading with respect to the interests on an ongoing basis, and an “established securities market” means an exchange that is officially recognized and supervised by a governmental authority in which the market is located and that has a meaningful annual value of shares traded on the exchange. For purposes of this subparagraph 1(s), an interest in a Financial Institution is not “regularly traded” and shall be treated as a Financial Account if the holder of the interest (other than a Financial Institution acting as an intermediary) is registered on the books of such Financial Institution. The preceding sentence C. 20 Economic Action Plan 20 will not apply to interests first registered on the books of such Financial Institution prior to July 1, 2014, and with respect to interests first registered on the books of such Financial Institution on or after July 1, 2014, a Financial Institution is not required to apply the preceding sentence prior to January 1, 2016. t) The term “Depository Account” includes any commercial, checking, savings, time, or thrift account, or an account that is evidenced by a certificate of deposit, thrift certificate, investment certificate, certificate of indebtedness, or other similar instrument maintained by a Financial Institution in the ordinary course of a banking or similar business. A Depository Account also includes an amount held by an insurance company pursuant to a guaranteed investment contract or similar agreement to pay or credit interest thereon. u) The term “Custodial Account” means an account (other than an Insurance Contract or Annuity Contract) for the benefit of another person that holds any financial instrument or contract held for investment (including, but not limited to, a share or stock in a corporation, a note, bond, debenture, or other evidence of indebtedness, a currency or commodity transaction, a credit default swap, a swap based upon a nonfinancial index, a notional principal contract, an Insurance Contract or Annuity Contract, and any option or other derivative instrument). v) The term “Equity Interest” means, in the case of a partnership that is a Financial Institution, either a capital or profits interest in the partnership. In the case of a trust that is a Financial Institution, an Equity Interest is considered to be held by any person treated as a settlor or beneficiary of all or a portion of the trust, or any other natural person exercising ultimate effective control over the trust. A Specified U.S. Person shall be treated as being a beneficiary of a foreign trust if such Specified U.S. Person has the right to receive directly or indirectly (for example, through a nominee) a mandatory distribution or may receive, directly or indirectly, a discretionary distribution from the trust. w) The term “Insurance Contract” means a contract (other than an Annuity Contract) under which the issuer agrees to pay an amount upon the occurrence of a specified contingency involving mortality, morbidity, accident, liability, or property risk. x) The term “Annuity Contract” means a contract under which the issuer agrees to make payments for a period of time determined in whole or in part by reference to the life expectancy of one or more individuals. The term also includes a contract that is considered to be an Annuity Contract in accordance with the law, regulation, or practice of the jurisdiction in which the contract was issued, and under which the issuer agrees to make payments for a term of years. y) The term “Cash Value Insurance Contract” means an Insurance Contract (other than an indemnity reinsurance contract between two insurance companies) that has a Cash Value greater than $50,000. z) The term “Cash Value” means the greater of (i) the amount that the policyholder is entitled to receive upon surrender or termination of the contract (determined without reduction for any surrender charge or policy loan), and (ii) the amount the 2013-2014 Plan d’action économique policyholder can borrow under or with regard to the contract. Notwithstanding the foregoing, the term “Cash Value” does not include an amount payable under an Insurance Contract as: (1) a personal injury or sickness benefit or other benefit providing indemnification of an economic loss incurred upon the occurrence of the event insured against; (2) a refund to the policyholder of a previously paid premium under an Insurance Contract (other than under a life insurance contract) due to policy cancellation or termination, decrease in risk exposure during the effective period of the Insurance Contract, or arising from a redetermination of the premium due to correction of posting or other similar error; or (3) a policyholder dividend based upon the underwriting experience of the contract or group involved. aa) The term “Reportable Account” means a U.S. Reportable Account or a Canadian Reportable Account, as the context requires. bb) The term “Canadian Reportable Account” means a Financial Account maintained by a Reporting U.S. Financial Institution if: (1) in the case of a Depository Account, the account is held by an individual resident in Canada and more than $10 of interest is paid to such account in any given calendar year; or (2) in the case of a Financial Account other than a Depository Account, the Account Holder is a resident of Canada, including an Entity that certifies that it is resident in Canada for tax purposes, with respect to which U.S. source income that is subject to reporting under chapter 3 of subtitle A or chapter 61 of subtitle F of the U.S. Internal Revenue Code is paid or credited. cc) The term “U.S. Reportable Account” means a Financial Account maintained by a Reporting Canadian Financial Institution and held by one or more Specified U.S. Persons or by a Non-U.S. Entity with one or more Controlling Persons that is a Specified U.S. Person. Notwithstanding the foregoing, an account shall not be treated as a U.S. Reportable Account if such account is not identified as a U.S. Reportable Account after application of the due diligence procedures in Annex I. dd) The term “Account Holder” means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account. A person, other than a Financial Institution, holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, is not treated as the Account Holder for purposes of this Agreement, and such other person is treated as the Account Holder. For purposes of the immediately preceding sentence, the term “Financial Institution” does not include a Financial Institution organized or incorporated in a U.S. Territory. In the case of a Cash Value Insurance Contract or an Annuity Contract, the Account Holder is any person entitled to access the Cash Value or change the beneficiary of the contract. If no person can access the Cash Value or change the beneficiary, the Account Holder is any person named as the owner in the contract and any person with a vested entitlement to payment under the terms of the contract. Upon the maturity of a Cash Value C. 20 Economic Action Plan 20 Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder. ee) The term “U.S. Person” means: (1) a U.S. citizen or resident individual, (2) a partnership or corporation organized in the United States or under the laws of the United States or any State thereof, (3) a trust if (A) a court within the United States would have authority under applicable law to render orders or judgments concerning substantially all issues regarding administration of the trust, and (B) one or more U.S. persons have the authority to control all substantial decisions of the trust, or (4) an estate of a decedent that is a citizen or resident of the United States. This subparagraph 1(ee) shall be interpreted in accordance with the U.S. Internal Revenue Code. ff) The term “Specified U.S. Person” means a U.S. Person, other than: (1) a corporation the stock of which is regularly traded on one or more established securities markets; (2) any corporation that is a member of the same expanded affiliated group, as defined in section 1471(e)(2) of the U.S. Internal Revenue Code, as a corporation described in clause (1); (3) the United States or any wholly owned agency or instrumentality thereof; (4) any State of the United States, any U.S. Territory, any political subdivision of any of the foregoing, or any wholly owned agency or instrumentality of any one or more of the foregoing; (5) any organization exempt from taxation under section 501(a) of the U.S. Internal Revenue Code or an individual retirement plan as defined in section 7701(a)(37) of the U.S. Internal Revenue Code; (6) any bank as defined in section 581 of the U.S. Internal Revenue Code; (7) any real estate investment trust as defined in section 856 of the U.S. Internal Revenue Code; (8) any regulated investment company as defined in section 851 of the U.S. Internal Revenue Code or any entity registered with the U.S. Securities and Exchange Commission under the U.S. Investment Company Act of 1940; (9) any common trust fund as defined in section 584(a) of the U.S. Internal Revenue Code; (10) any trust that is exempt from tax under section 664(c) of the U.S. Internal Revenue Code or that is described in section 4947(a)(1) of the U.S. Internal Revenue Code; 2013-2014 Plan d’action économique (11) a dealer in securities, commodities, or derivative financial instruments (including notional principal contracts, futures, forwards, and options) that is registered as such under the laws of the United States or any State thereof; (12) a broker as defined in section 6045(c) of the U.S. Internal Revenue Code; or (13) any tax exempt trust under a plan that is described in section 403(b) or section 457(b) of the U.S. Internal Revenue Code. gg) The term “Entity” means a legal person or a legal arrangement such as a trust. hh) The term “Non-U.S. Entity” means an Entity that is not a U.S. Person. ii) The term “U.S. Source Withholdable Payment” means any payment of interest (including any original issue discount), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, and other fixed or determinable annual or periodical gains, profits, and income, if such payment is from sources within the United States. Notwithstanding the foregoing, a U.S. Source Withholdable Payment does not include any payment that is not treated as a withholdable payment in relevant U.S. Treasury Regulations. jj) An Entity is a “Related Entity” of another Entity if either Entity controls the other Entity, or the two Entities are under common control. For this purpose control includes direct or indirect ownership of more than 50 percent of the vote or value in an Entity. Notwithstanding the foregoing, Canada may treat an Entity as not a Related Entity of another Entity if the two Entities are not members of the same expanded affiliated group as defined in section 1471(e)(2) of the U.S. Internal Revenue Code. kk) The term “U.S. TIN” means a U.S. federal taxpayer identifying number. ll) The term “Canadian TIN” means a Canadian taxpayer identifying number. mm) The term “Controlling Persons” means the natural persons who exercise control over an Entity. In the case of a trust, such term means the settlor, the trustees, the protector (if any), the beneficiaries or class of beneficiaries, and any other natural person exercising ultimate effective control over the trust, and in the case of a legal arrangement other than a trust, such term means persons in equivalent or similar positions. The term “Controlling Persons” shall be interpreted in a manner consistent with the Financial Action Task Force Recommendations. C. 20 Economic Action Plan 20 2. Any term not otherwise defined in this Agreement shall, unless the context otherwise requires or the Competent Authorities agree to a common meaning (as permitted by domestic law), have the meaning that it has at that time under the law of the Party applying this Agreement, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. ARTICLE 2 Obligations to Obtain and Exchange Information with Respect to Reportable Accounts 1. Subject to the provisions of Article 3 of this Agreement, each Party shall obtain the information specified in paragraph 2 of this Article with respect to all Reportable Accounts and shall annually exchange this information with the other Party on an automatic basis pursuant to the provisions of Article XXVII of the Convention. 2. The information to be obtained and exchanged is: a) In the case of Canada with respect to each U.S. Reportable Account of each Reporting Canadian Financial Institution: (1) the name, address, and U.S. TIN of each Specified U.S. Person that is an Account Holder of such account and, in the case of a Non-U.S. Entity that, after application of the due diligence procedures set forth in Annex I, is identified as having one or more Controlling Persons that is a Specified U.S. Person, the name, address, and U.S. TIN (if any) of such Entity and each such Specified U.S. Person; (2) the account number (or functional equivalent in the absence of an account number); (3) the name and identifying number of the Reporting Canadian Financial Institution; Plan d’action économique 2013-2014 (4) the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year, immediately before closure; (5) in the case of any Custodial Account: (A) the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and (B) the total gross proceeds from the sale or redemption of property paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Canadian Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder; (6) in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and (7) in the case of any account not described in subparagraph 2(a)(5) or 2(a)(6) of this Article, the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Canadian Financial Institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period. b) In the case of the United States, with respect to each Canadian Reportable Account of each Reporting U.S. Financial Institution: (1) the name, address, and Canadian TIN of any person that is a resident of Canada and is an Account Holder of the account; (2) the account number (or the functional equivalent in the absence of an account number); (3) the name and identifying number of the Reporting U.S. Financial Institution; (4) the gross amount of interest paid on a Depository Account; (5) the gross amount of U.S. source dividends paid or credited to the account; and (6) the gross amount of other U.S. source income paid or credited to the account, to the extent subject to reporting under chapter 3 of subtitle A or chapter 61 of subtitle F of the U.S. Internal Revenue Code. ARTICLE 3 Time and Manner of Exchange of Information 1. For purposes of the exchange obligation in Article 2 of this Agreement, the amount and characterization of payments made with respect to a U.S. Reportable Account may be determined in accordance with the principles of Canada’s tax laws, and the amount C. 20 Economic Action Plan 20 and characterization of payments made with respect to a Canadian Reportable Account may be determined in accordance with principles of U.S. federal income tax law. 2. For purposes of the exchange obligation in Article 2 of this Agreement, the information exchanged shall identify the currency in which each relevant amount is denominated. 3. With respect to paragraph 2 of Article 2 of this Agreement, information is to be obtained and exchanged with respect to 2014 and all subsequent years, except that: a) In the case of Canada: (1) the information to be obtained and exchanged with respect to 2014 is only the information described in subparagraphs 2(a)(1) through 2(a)(4) of Article 2 of this Agreement; (2) the information to be obtained and exchanged with respect to 2015 is the information described in subparagraphs 2(a)(1) through 2(a)(7) of Article 2 of this Agreement, except for gross proceeds described in subparagraph 2(a)(5)(B) of Article 2 of this Agreement; and (3) the information to be obtained and exchanged with respect to 2016 and subsequent years is the information described in subparagraphs 2(a)(1) through 2(a)(7) of Article 2 of this Agreement; b) In the case of the United States, the information to be obtained and exchanged with respect to 2014 and subsequent years is all of the information identified in subparagraph 2(b) of Article 2 of this Agreement. 4. Notwithstanding paragraph 3 of this Article, with respect to each Reportable Account that is maintained by a Reporting Financial Institution as of June 30, 2014, and subject to paragraph 4 of Article 6 of this Agreement, the Parties are not required to obtain and include in the exchanged information the Canadian TIN or the U.S. TIN, as applicable, of any relevant person if such taxpayer identifying number is not in the records of the Reporting Financial Institution. In such a case, the Parties shall obtain and include in the exchanged information the date of birth of the relevant person, if the Reporting Financial Institution has such date of birth in its records. 5. Subject to paragraphs 3 and 4 of this Article, the information described in Article 2 of this Agreement shall be exchanged within nine months after the end of the calendar year to which the information relates. 6. The Competent Authorities of Canada and the United States shall enter into an agreement or arrangement under the mutual agreement procedure provided for in Article XXVI of the Convention, which shall: a) establish the procedures for the automatic exchange obligations described in Article 2 of this Agreement; b) prescribe rules and procedures as may be necessary to implement Article 5 of this Agreement; and c) establish as necessary procedures for the exchange of the information reported under subparagraph 1(b) of Article 4 of this Agreement. Plan d’action économique 2013-2014 7. All information exchanged shall be subject to the confidentiality and other protections provided for in the Convention, including the provisions limiting the use of the information exchanged. ARTICLE 4 Application of FATCA to Canadian Financial Institutions 1. Treatment of Reporting Canadian Financial Institutions: Each Reporting Canadian Financial Institution shall be treated as complying with, and not subject to withholding under, section 1471 of the U.S. Internal Revenue Code if Canada complies with its obligations under Articles 2 and 3 of this Agreement with respect to such Reporting Canadian Financial Institution, and the Reporting Canadian Financial Institution: a) identifies U.S. Reportable Accounts and reports annually to the Canadian Competent Authority the information required to be reported in subparagraph 2(a) of Article 2 of this Agreement in the time and manner described in Article 3 of this Agreement; b) for each of 2015 and 2016, reports annually to the Canadian Competent Authority the name of each Nonparticipating Financial Institution to which it has made payments and the aggregate amount of such payments; c) complies with the applicable registration requirements on the IRS FATCA registration website; d) to the extent that a Reporting Canadian Financial Institution is: (1) acting as a qualified intermediary (for purposes of section 1441 of the U.S. Internal Revenue Code) that has elected to assume primary withholding responsibility under chapter 3 of subtitle A of the U.S. Internal Revenue Code, (2) a foreign partnership that has elected to act as a withholding foreign partnership (for purposes of both sections 1441 and 1471 of the U.S. Internal Revenue Code), or (3) a foreign trust that has elected to act as a withholding foreign trust (for purposes of both sections 1441 and 1471 of the U.S. Internal Revenue Code), withholds 30 percent of any U.S. Source Withholdable Payment to any Nonparticipating Financial Institution; and e) in the case of a Reporting Canadian Financial Institution that is not described in subparagraph 1(d) of this Article and that makes a payment of, or acts as an intermediary with respect to, a U.S. Source Withholdable Payment to any Nonparticipating Financial Institution, the Reporting Canadian Financial Institution provides to any immediate payor of such U.S. Source Withholdable Payment the information required for withholding and reporting to occur with respect to such payment. Notwithstanding the foregoing, a Reporting Canadian Financial Institution with respect to which the conditions of this paragraph 1 are not satisfied shall not be subject to withholding under section 1471 of the U.S. Internal Revenue Code unless such Reporting Canadian Financial Institution is treated by the IRS as a Nonparticipating Financial Institution pursuant to subparagraph 2(b) of Article 5 of this Agreement. C. 20 Economic Action Plan 20 2. Suspension of Rules Relating to Recalcitrant Accounts: The United States shall not require a Reporting Canadian Financial Institution to withhold tax under section 1471 or 1472 of the U.S. Internal Revenue Code with respect to an account held by a recalcitrant account holder (as defined in section 1471(d)(6) of the U.S. Internal Revenue Code), or to close such account, if the U.S. Competent Authority receives the information set forth in subparagraph 2(a) of Article 2 of this Agreement, subject to the provisions of Article 3 of this Agreement, with respect to such account. 3. Specific Treatment of Canadian Retirement Plans: The United States shall treat as deemed-compliant FFIs or exempt beneficial owners, as appropriate, for purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code, Canadian retirement plans identified in Annex II. For this purpose, a Canadian retirement plan includes an Entity established or located in, and regulated by, Canada, or a predetermined contractual or legal arrangement, operated to provide pension or retirement benefits or earn income for providing such benefits under the laws of Canada and regulated with respect to contributions, distributions, reporting, sponsorship, and taxation. 4. Identification and Treatment of Other Deemed-Compliant FFIs and Exempt Beneficial Owners: The United States shall treat each Non-Reporting Canadian Financial Institution as a deemed-compliant FFI or as an exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code. 5. Special Rules Regarding Related Entities and Branches That Are Nonparticipating Financial Institutions: If a Canadian Financial Institution, that otherwise meets the requirements described in paragraph 1 of this Article or is described in paragraph 3 or 4 of this Article, has a Related Entity or branch that operates in a jurisdiction that prevents such Related Entity or branch from fulfilling the requirements of a participating FFI or deemed-compliant FFI for purposes of section 1471 of the U.S. Internal Revenue Code or has a Related Entity or branch that is treated as a Nonparticipating Financial Institution solely due to the expiration of the transitional rule for limited FFIs and limited branches under relevant U.S. Treasury Regulations, such Canadian Financial Institution shall continue to be in compliance with the terms of this Agreement and shall continue to be treated as a deemed-compliant FFI or exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code, provided that: a) the Canadian Financial Institution treats each such Related Entity or branch as a separate Nonparticipating Financial Institution for purposes of all the reporting and withholding requirements of this Agreement and each such Related Entity or branch identifies itself to withholding agents as a Nonparticipating Financial Institution; Plan d’action économique 2013-2014 b) each such Related Entity or branch identifies its U.S. accounts and reports the information with respect to those accounts as required under section 1471 of the U.S. Internal Revenue Code to the extent permitted under the relevant laws pertaining to the Related Entity or branch; and c) such Related Entity or branch does not specifically solicit U.S. accounts held by persons that are not resident in the jurisdiction where such Related Entity or branch is located or accounts held by Nonparticipating Financial Institutions that are not established in the jurisdiction where such branch or Related Entity is located, and such branch or Related Entity is not used by the Canadian Financial Institution or any other Related Entity to circumvent the obligations under this Agreement or under section 1471 of the U.S. Internal Revenue Code, as appropriate. 6. Coordination of Timing: Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement: a) Canada shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the calendar year with respect to which similar information is required to be reported to the IRS by participating FFIs pursuant to relevant U.S. Treasury Regulations; b) Canada shall not be obligated to begin exchanging information prior to the date by which participating FFIs are required to report similar information to the IRS under relevant U.S. Treasury Regulations; c) the United States shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the first calendar year with respect to which Canada is required to obtain and exchange information; and d) the United States shall not be obligated to begin exchanging information prior to the date by which Canada is required to begin exchanging information. 7. Coordination of Definitions with U.S. Treasury Regulations: Notwithstanding Article 1 of this Agreement and the definitions provided in the Annexes to this Agreement, in implementing this Agreement, Canada may use, and may permit Canadian Financial Institutions to use, a definition in relevant U.S. Treasury Regulations in lieu of a corresponding definition in this Agreement, provided that such application would not frustrate the purposes of this Agreement. ARTICLE 5 Collaboration on Compliance and Enforcement 1. Minor and Administrative Errors: A Competent Authority shall notify the Competent Authority of the other Party when the firstmentioned Competent Authority has reason to believe that administrative errors or other minor errors may have led to incorrect or C. 20 Economic Action Plan 20 incomplete information reporting or resulted in other infringements of this Agreement. The Competent Authority of such other Party shall endeavor, including where appropriate by applying its domestic law (including applicable penalties), to obtain corrected and/or complete information or to resolve other infringements of this Agreement. 2. Significant Non-Compliance: a) A Competent Authority shall notify the Competent Authority of the other Party when the first-mentioned Competent Authority has determined that there is significant non-compliance with the obligations under this Agreement with respect to a Reporting Financial Institution in the other jurisdiction. The Competent Authority of such other Party shall apply its domestic law (including applicable penalties) to address the significant noncompliance described in the notice. b) If, in the case of a Reporting Canadian Financial Institution, such enforcement actions do not resolve the non-compliance within a period of 18 months after notification of significant noncompliance is first provided, the United States shall treat the Reporting Canadian Financial Institution as a Nonparticipating Financial Institution pursuant to this subparagraph 2(b). 3. Reliance on Third Party Service Providers: Each Party may allow Reporting Financial Institutions to use third party service providers to fulfill the obligations imposed on such Reporting Financial Institutions by a Party, as contemplated in this Agreement, but these obligations shall remain the responsibility of the Reporting Financial Institutions. 4. Prevention of Avoidance: The Parties shall implement as necessary requirements to prevent Financial Institutions from adopting practices intended to circumvent the reporting required under this Agreement. ARTICLE 6 Mutual Commitment to Continue to Enhance the Effectiveness of Information Exchange and Transparency 1. Reciprocity: The Government of the United States acknowledges the need to achieve equivalent levels of reciprocal automatic information exchange with Canada. The Government of the United States is committed to further improve transparency and enhance the exchange relationship with Canada by pursuing the adoption of regulations and advocating and supporting relevant legislation to achieve such equivalent levels of reciprocal automatic information exchange. 2. Treatment of Passthru Payments and Gross Proceeds: The Parties are committed to work together, along with Partner Jurisdictions, to develop a practical and effective alternative approach to achieve the policy objectives of foreign passthru payment and gross proceeds withholding that minimizes burden. 3. Development of Common Reporting and Exchange Model: The Parties are committed to working with Partner Jurisdictions and the Organisation for Economic Co-operation and Development on adapting the terms of this Agreement and other agreements between the United States and Partner Jurisdictions to a common model for automatic exchange of information, including the development of reporting and due diligence standards for financial institutions. Plan d’action économique 2013-2014 4. Documentation of Accounts Maintained as of June 30, 2014: With respect to Reportable Accounts maintained by a Reporting Financial Institution as of June 30, 2014: a) The United States commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting U.S. Financial Institutions to obtain and report the Canadian TIN of each Account Holder of a Canadian Reportable Account as required pursuant to subparagraph 2(b)(1) of Article 2 of this Agreement; and b) Canada commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting Canadian Financial Institutions to obtain the U.S. TIN of each Specified U.S. Person as required pursuant to subparagraph 2(a)(1) of Article 2 of this Agreement. ARTICLE 7 Consistency in the Application of FATCA to Partner Jurisdictions 1. Canada shall be granted the benefit of any more favorable terms under Article 4 or Annex I of this Agreement relating to the application of FATCA to Canadian Financial Institutions afforded to another Partner Jurisdiction under a signed bilateral agreement pursuant to which the other Partner Jurisdiction commits to undertake the same obligations as Canada described in Articles 2 and 3 of this Agreement, and subject to the same terms and conditions as described therein and in Articles 5 through 9 of this Agreement. 2. The United States shall notify Canada of any such more favorable terms, and such more favorable terms shall apply automatically under this Agreement as if such terms were specified in this Agreement and effective as of the date of signing of the agreement incorporating the more favorable terms, unless Canada declines the application thereof. ARTICLE 8 Consultations and Amendments 1. In case any difficulties in the implementation of this Agreement arise, either Party may request consultations to develop appropriate measures to ensure the fulfillment of this Agreement. 2. This Agreement may be amended by written mutual agreement of the Parties. Unless otherwise agreed upon, such an amendment shall enter into force through the same procedures as set forth in paragraph 1 of Article 10 of this Agreement. ARTICLE 9 Annexes The Annexes form an integral part of this Agreement. C. 20 Economic Action Plan 20 ARTICLE 10 Term of Agreement 1. This Agreement shall enter into force on the date of Canada’s written notification to the United States that Canada has completed its necessary internal procedures for entry into force of this Agreement. 2. Either Party may terminate this Agreement by giving notice of termination in writing to the other Party. Such termination shall become effective on the first day of the month following the expiration of a period of 12 months after the date of the notice of termination. 3. The Parties shall, prior to December 31, 2016, consult in good faith to amend this Agreement as necessary to reflect progress on the commitments set forth in Article 6 of this Agreement. IN WITNESS WHEREOF, the undersigned, being duly authorized thereto by their respective Governments, have signed this Agreement. DONE in duplicate, at Ottawa, this 5th day of February 2014, in the English and French languages, each version being equally authentic. FOR THE GOVERNMENT OF CANADA FOR THE GOVERNMENT OF THE UNITED STATES OF AMERICA ANNEX I DUE DILIGENCE OBLIGATIONS FOR IDENTIFYING AND REPORTING ON U.S. REPORTABLE ACCOUNTS AND ON PAYMENTS TO CERTAIN NONPARTICIPATING FINANCIAL INSTITUTIONS I. General A. Canada shall require that Reporting Canadian Financial Institutions apply the due diligence procedures contained in this Annex I to identify U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions. B. For purposes of the Agreement, 1. All dollar amounts are in U.S. dollars and shall be read to include the equivalent in other currencies. 2. Except as otherwise provided herein, the balance or value of an account shall be determined as of the last day of the calendar year or other appropriate reporting period. 3. Where a balance or value threshold is to be determined as of June 30, 2014, under this Annex I, the relevant balance or value shall be determined as of that day or the last day of the reporting period ending immediately before June 30, 2014, and where a balance or value threshold is to be determined as of the last day of a calendar year under this Annex I, the relevant balance or value shall be determined as of the last day of the calendar year or other appropriate reporting period. 2013-2014 Plan d’action économique 4. Subject to subparagraph E(1) of section II of this Annex I, an account shall be treated as a U.S. Reportable Account beginning as of the date it is identified as such pursuant to the due diligence procedures in this Annex I. 5. Unless otherwise provided, information with respect to a U.S. Reportable Account shall be reported annually in the calendar year following the year to which the information relates. C. As an alternative to the procedures described in each section of this Annex I, Canada may permit Reporting Canadian Financial Institutions to rely on the procedures described in relevant U.S. Treasury Regulations to establish whether an account is a U.S. Reportable Account or an account held by a Nonparticipating Financial Institution. Canada may permit Reporting Canadian Financial Institutions to make such election separately for each section of this Annex I either with respect to all relevant Financial Accounts or, separately, with respect to any clearly identified group of such accounts (such as by line of business or the location of where the account is maintained). II. Preexisting Individual Accounts The following rules and procedures apply for purposes of identifying U.S. Reportable Accounts among Preexisting Accounts held by individuals (“Preexisting Individual Accounts”). A. Accounts Not Required to Be Reviewed, Identified, or Reported: Unless the Reporting Canadian Financial Institution elects otherwise, either with respect to all Preexisting Individual Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Canada provide for such an election, the following Preexisting Individual Accounts are not required to be reviewed, identified, or reported as U.S. Reportable Accounts: 1. Subject to subparagraph E(2) of this section, a Preexisting Individual Account with a balance or value that does not exceed $50,000 as of June 30, 2014. 2. Subject to subparagraph E(2) of this section, a Preexisting Individual Account that is a Cash Value Insurance Contract or an Annuity Contract with a balance or value of $250,000 or less as of June 30, 2014. 3. A Preexisting Individual Account that is a Cash Value Insurance Contract or an Annuity Contract, provided the law or regulations of Canada or the United States effectively prevent the sale of such a Cash Value Insurance Contract or an Annuity Contract to U.S. residents (e.g., if the relevant Financial Institution does not have the required registration under U.S. law, and the law of Canada requires reporting or withholding with respect to insurance products held by residents of Canada). 4. A Depository Account with a balance of $50,000 or less. C. 20 Economic Action Plan 20 B. Review Procedures for Preexisting Individual Accounts with a Balance or Value as of June 30, 2014, that Exceeds $50,000 ($250,000 for a Cash Value Insurance Contract or Annuity Contract), but Does Not Exceed $1,000,000 (“Lower Value Accounts”) 1. Electronic Record Search The Reporting Canadian Financial Institution must review electronically searchable data maintained by the Reporting Canadian Financial Institution for any of the following U.S. indicia: a) Identification of the Account Holder as a U.S. citizen or resident; b) Unambiguous indication of a U.S. place of birth; c) Current U.S. mailing or residence address (including a U.S. post office box); d) Current U.S. telephone number; e) Standing instructions to transfer funds to an account maintained in the United States; f) Currently effective power of attorney or signatory authority granted to a person with a U.S. address; or g) An “in-care-of” or “hold mail” address that is the sole address the Reporting Canadian Financial Institution has on file for the Account Holder. In the case of a Preexisting Individual Account that is a Lower Value Account, an “incare-of” address outside the United States or “hold mail” address shall not be treated as U.S. indicia. 2. If none of the U.S. indicia listed in subparagraph B(1) of this section are discovered in the electronic search, then no further action is required until there is a change in circumstances that results in one or more U.S. indicia being associated with the account, or the account becomes a High Value Account described in paragraph D of this section. 3. If any of the U.S. indicia listed in subparagraph B(1) of this section are discovered in the electronic search, or if there is a change in circumstances that results in one or more U.S. indicia being associated with the account, then the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 4. Notwithstanding a finding of U.S. indicia under subparagraph B(1) of this section, a Reporting Canadian Financial Institution is not required to treat an account as a U.S. Reportable Account if: a) Where the Account Holder information unambiguously indicates a U.S. place of birth, the Reporting Canadian Financial Institution obtains, or has previously reviewed and maintains a record of: (1) A self-certification that the Account Holder is neither a U.S. citizen nor a U.S. resident for tax purposes (which may be on an IRS Form W-8 or other similar agreed form); 2013-2014 Plan d’action économique (2) A non-U.S. passport or other government-issued identification evidencing the Account Holder’s citizenship or nationality in a country other than the United States; and (3) A copy of the Account Holder’s Certificate of Loss of Nationality of the United States or a reasonable explanation of: a. The reason the Account Holder does not have such a certificate despite relinquishing U.S. citizenship; or b. The reason the Account Holder did not obtain U.S. citizenship at birth. b) Where the Account Holder information contains a current U.S. mailing or residence address, or one or more U.S. telephone numbers that are the only telephone numbers associated with the account, the Reporting Canadian Financial Institution obtains, or has previously reviewed and maintains a record of: (1) A self-certification that the Account Holder is neither a U.S. citizen nor a U.S. resident for tax purposes (which may be on an IRS Form W-8 or other similar agreed form); and (2) Documentary evidence, as defined in paragraph D of section VI of this Annex I, establishing the Account Holder’s non-U.S. status. c) Where the Account Holder information contains standing instructions to transfer funds to an account maintained in the United States, the Reporting Canadian Financial Institution obtains, or has previously reviewed and maintains a record of: (1) A self-certification that the Account Holder is neither a U.S. citizen nor a U.S. resident for tax purposes (which may be on an IRS Form W-8 or other similar agreed form); and (2) Documentary evidence, as defined in paragraph D of section VI of this Annex I, establishing the Account Holder’s non-U.S. status. d) Where the Account Holder information contains a currently effective power of attorney or signatory authority granted to a person with a U.S. address, has an “in-careof” address or “hold mail” address that is the sole address identified for the Account Holder, or has one or more U.S. telephone numbers (if a non-U.S. telephone number is also associated with the account), the Reporting Canadian Financial Institution obtains, or has previously reviewed and maintains a record of: (1) A self-certification that the Account Holder is neither a U.S. citizen nor a U.S. resident for tax purposes (which may be on an IRS Form W-8 or other similar agreed form); or (2) Documentary evidence, as defined in paragraph D of section VI of this Annex I, establishing the Account Holder’s non-U.S. status. C. 20 Economic Action Plan 20 C. Additional Procedures Applicable to Preexisting Individual Accounts That Are Lower Value Accounts 1. Review of Preexisting Individual Accounts that are Lower Value Accounts for U.S. indicia must be completed by June 30, 2016. 2. If there is a change of circumstances with respect to a Preexisting Individual Account that is a Lower Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account unless subparagraph B(4) of this section applies. 3. Except for Depository Accounts described in subparagraph A(4) of this section, any Preexisting Individual Account that has been identified as a U.S. Reportable Account under this section shall be treated as a U.S. Reportable Account in all subsequent years, unless the Account Holder ceases to be a Specified U.S. Person. D. Enhanced Review Procedures for Preexisting Individual Accounts with a Balance or Value That Exceeds $1,000,000 as of June 30, 2014, or December 31, of 2015 or Any Subsequent Year (“High Value Accounts”) 1. Electronic Record Search The Reporting Canadian Financial Institution must review electronically searchable data maintained by the Reporting Canadian Financial Institution for any of the U.S. indicia described in subparagraph B(1) of this section. 2. Paper Record Search If the Reporting Canadian Financial Institution’s electronically searchable databases include fields for, and capture all of the information described in, subparagraph D(3) of this section, then no further paper record search is required. If the electronic databases do not capture all of this information, then with respect to a High Value Account, the Reporting Canadian Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Canadian Financial Institution within the last five years for any of the U.S. indicia described in subparagraph B(1) of this section: 2013-2014 Plan d’action économique a) The most recent documentary evidence collected with respect to the account; b) The most recent account opening contract or documentation; c) The most recent documentation obtained by the Reporting Canadian Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes; d) Any power of attorney or signature authority forms currently in effect; and e) Any standing instructions to transfer funds currently in effect. 3. Exception Where Databases Contain Sufficient Information A Reporting Canadian Financial Institution is not required to perform the paper record search described in subparagraph D(2) of this section if the Reporting Canadian Financial Institution’s electronically searchable information includes the following: a) The Account Holder’s nationality or residence status; b) The Account Holder’s residence address and mailing address currently on file with the Reporting Canadian Financial Institution; c) The Account Holder’s telephone number(s) currently on file, if any, with the Reporting Canadian Financial Institution; d) Whether there are standing instructions to transfer funds in the account to another account (including an account at another branch of the Reporting Canadian Financial Institution or another Financial Institution); e) Whether there is a current “in-care-of” address or “hold mail” address for the Account Holder; and f) Whether there is any power of attorney or signatory authority for the account. 4. Relationship Manager Inquiry for Actual Knowledge In addition to the electronic and paper record searches described above, the Reporting Canadian Financial Institution must treat as a U.S. Reportable Account any High Value Account assigned to a relationship manager (including any Financial Accounts aggregated with such High Value Account) if the relationship manager has actual knowledge that the Account Holder is a Specified U.S. Person. 5. Effect of Finding U.S. Indicia a) If none of the U.S. indicia listed in subparagraph B(1) of this section are discovered in the enhanced review of High Value Accounts described above, and the account is not identified as held by a Specified U.S. Person in subparagraph D(4) of this section, then no further action is required until there is a change in circumstances that results in one or more U.S. indicia being associated with the account. b) If any of the U.S. indicia listed in subparagraph B(1) of this section are discovered in the enhanced review of High Value Accounts described above, or if there is a subsequent change in circumstances that results in one or more U.S. C. 20 Economic Action Plan 20 indicia being associated with the account, then the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. c) Except for Depository Accounts described in subparagraph A(4) of this section, any Preexisting Individual Account that has been identified as a U.S. Reportable Account under this section shall be treated as a U.S. Reportable Account in all subsequent years, unless the Account Holder ceases to be a Specified U.S. Person. E. Additional Procedures Applicable to High Value Accounts 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Canadian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Canadian Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, and on or before June 30, 2015, the Reporting Canadian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Canadian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Canadian Financial Institution must report the required information about such account with respect to the 2013-2014 Plan d’action économique year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Canadian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Canadian Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Canadian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Canadian Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder. F. Preexisting Individual Accounts That Have Been Documented for Certain Other Purposes A Reporting Canadian Financial Institution that has previously obtained documentation from an Account Holder to establish the Account Holder’s status as neither a U.S. citizen nor a U.S. resident in order to meet its obligations under a qualified intermediary, withholding foreign partnership, or withholding foreign trust agreement with the IRS, or to fulfill its obligations under chapter 61 of Title 26 of the United States Code, is not required to perform the procedures described in subparagraph B(1) of this section with respect to Lower Value Accounts or subparagraphs D(1) through D(3) of this section with respect to High Value Accounts. III. New Individual Accounts The following rules and procedures apply for purposes of identifying U.S. Reportable Accounts among Financial Accounts held by individuals and opened on or after July 1, 2014 (“New Individual Accounts”). A. Accounts Not Required to Be Reviewed, Identified, or Reported Unless the Reporting Canadian Financial Institution elects otherwise, either with respect to all New Individual Accounts or, separately, with respect to any clearly identified group of such C. 20 Economic Action Plan 20 accounts, where the implementing rules in Canada provide for such an election, the following New Individual Accounts are not required to be reviewed, identified, or reported as U.S. Reportable Accounts: 1. A Depository Account unless the account balance exceeds $50,000 at the end of any calendar year or other appropriate reporting period. 2. A Cash Value Insurance Contract unless the Cash Value exceeds $50,000 at the end of any calendar year or other appropriate reporting period. B. Other New Individual Accounts (1) With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Canadian Financial Institution must obtain a selfcertification, which may be part of the account opening documentation, that allows the Reporting Canadian Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Canadian Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. (2) If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). (3) If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Canadian Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Canadian Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Canadian Financial Institution is unable to obtain a valid selfcertification, the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account. IV. Preexisting Entity Accounts The following rules and procedures apply for purposes of identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions among Preexisting Accounts held by Entities (“Preexisting Entity Accounts”). 2013-2014 Plan d’action économique A. Entity Accounts Not Required to Be Reviewed, Identified or Reported Unless the Reporting Canadian Financial Institution elects otherwise, either with respect to all Preexisting Entity Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Canada provide for such an election, a Preexisting Entity Account with an account balance or value that does not exceed $250,000 as of June 30, 2014, is not required to be reviewed, identified, or reported as a U.S. Reportable Account until the account balance or value exceeds $1,000,000. B. Entity Accounts Subject to Review A Preexisting Entity Account that has an account balance or value that exceeds $250,000 as of June 30, 2014, and a Preexisting Entity Account that does not exceed $250,000 as of June 30, 2014, but the account balance or value of which exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D of this section. C. Entity Accounts with Respect to Which Reporting Is Required With respect to Preexisting Entity Accounts described in paragraph B of this section, only accounts that are held by one or more Entities that are Specified U.S. Persons, or by Passive NFFEs with one or more Controlling Persons who are U.S. citizens or residents, shall be treated as U.S. Reportable Accounts. In addition, accounts held by Nonparticipating Financial Institutions shall be treated as accounts for which aggregate payments as described in subparagraph 1(b) of Article 4 of the Agreement are reported to the Canadian Competent Authority. D. Review Procedures for Identifying Entity Accounts with Respect to Which Reporting Is Required For Preexisting Entity Accounts described in paragraph B of this section, the Reporting Canadian Financial Institution must apply the following review procedures to determine whether the account is held by one or more Specified U.S. Persons, by Passive NFFEs with one or more Controlling Persons who are U.S. citizens or residents, or by Nonparticipating Financial Institutions: 1. Determine Whether the Entity Is a Specified U.S. Person a) Review information maintained for regulatory or customer relationship purposes (including information collected pursuant to AML/KYC Procedures) to determine whether the information indicates that the Account Holder is a U.S. Person. For this purpose, information indicating that the Account Holder is a U.S. Person includes a U.S. place of incorporation or organization, or a U.S. address. b) If the information indicates that the Account Holder is a U.S. Person, the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account unless it obtains a self-certification from the Account Holder (which may be on an IRS Form W-8 or W-9, or a similar agreed form), or reasonably determines based on information in its possession or that is publicly available, that the Account Holder is not a Specified U.S. Person. C. 20 Economic Action Plan 20 2. Determine Whether a Non-U.S. Entity Is a Financial Institution a) Review information maintained for regulatory or customer relationship purposes (including information collected pursuant to AML/KYC Procedures) to determine whether the information indicates that the Account Holder is a Financial Institution. b) If the information indicates that the Account Holder is a Financial Institution, or the Reporting Canadian Financial Institution verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list, then the account is not a U.S. Reportable Account. 3. Determine Whether a Financial Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting under Subparagraph 1(b) of Article 4 of the Agreement a) Subject to subparagraph D(3)(b) of this section, a Reporting Canadian Financial Institution may determine that the Account Holder is a Canadian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Canadian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Canadian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Canadian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Canadian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Canadian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Canadian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemedcompliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list. 4. Determine Whether an Account Held by an NFFE Is a U.S. Reportable Account With respect to an Account Holder of a Preexisting Entity Account that is not identified as either a U.S. Person or a Financial Institution, the Reporting Canadian Financial 2013-2014 Plan d’action économique Institution must identify (i) whether the Account Holder has Controlling Persons, (ii) whether the Account Holder is a Passive NFFE, and (iii) whether any of the Controlling Persons of the Account Holder is a U.S. citizen or resident. In making these determinations the Reporting Canadian Financial Institution must follow the guidance in subparagraphs D(4)(a) through D(4)(d) of this section in the order most appropriate under the circumstances. a) For purposes of determining the Controlling Persons of an Account Holder, a Reporting Canadian Financial Institution may rely on information collected and maintained pursuant to AML/KYC Procedures. b) For purposes of determining whether the Account Holder is a Passive NFFE, the Reporting Canadian Financial Institution must obtain a self-certification (which may be on an IRS Form W-8 or W-9, or on a similar agreed form) from the Account Holder to establish its status, unless it has information in its possession or that is publicly available, based on which it can reasonably determine that the Account Holder is an Active NFFE. c) For purposes of determining whether a Controlling Person of a Passive NFFE is a U.S. citizen or resident for tax purposes, a Reporting Canadian Financial Institution may rely on: (1) Information collected and maintained pursuant to AML/KYC Procedures in the case of a Preexisting Entity Account held by one or more NFFEs with an account balance or value that does not exceed $1,000,000; or (2) A self-certification (which may be on an IRS Form W-8 or W-9, or on a similar agreed form) from the Account Holder or such Controlling Person in the case of a Preexisting Entity Account held by one or more NFFEs with an account balance or value that exceeds $1,000,000. d) If any Controlling Person of a Passive NFFE is a U.S. citizen or resident, the account shall be treated as a U.S. Reportable Account. C. 20 Economic Action Plan 20 E. Timing of Review and Additional Procedures Applicable to Preexisting Entity Accounts 1. Review of Preexisting Entity Accounts with an account balance or value that exceeds $250,000 as of June 30, 2014 must be completed by June 30, 2016. 2. Review of Preexisting Entity Accounts with an account balance or value that does not exceed $250,000 as of June 30, 2014, but exceeds $1,000,000 as of December 31 of 2015 or any subsequent year, must be completed within six months after the last day of the calendar year in which the account balance or value exceeds $1,000,000. 3. If there is a change of circumstances with respect to a Preexisting Entity Account that causes the Reporting Canadian Financial Institution to know, or have reason to know, that the self-certification or other documentation associated with an account is incorrect or unreliable, the Reporting Canadian Financial Institution must redetermine the status of the account in accordance with the procedures set forth in paragraph D of this section. V. New Entity Accounts The following rules and procedures apply for purposes of identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions among Financial Accounts held by Entities and opened on or after July 1, 2014 (“New Entity Accounts”). A. Entity Accounts Not Required to Be Reviewed, Identified or Reported Unless the Reporting Canadian Financial Institution elects otherwise, either with respect to all New Entity Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Canada provide for such election, a credit card account or a revolving credit facility treated as a New Entity Account is not required to be reviewed, identified, or reported, provided that the Reporting Canadian Financial Institution maintaining such account implements policies and procedures to prevent an account balance owed to the Account Holder that exceeds $50,000. B. Other New Entity Accounts With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Canadian Financial Institution must determine whether the Account Holder is: (1) a Specified U.S. Person; (2) a Canadian Financial Institution or other Partner Jurisdiction Financial Institution; (3) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (4) an Active NFFE or Passive NFFE. 2013-2014 Plan d’action économique C. Subject to paragraph D of this section, a Reporting Canadian Financial Institution may determine that the Account Holder is an Active NFFE, a Canadian Financial Institution, or other Partner Jurisdiction Financial Institution if the Reporting Canadian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Canadian Financial Institution, as applicable. D. If the Account Holder is a Canadian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. E. In all other cases, a Reporting Canadian Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the selfcertification, the following rules apply: 1. If the Account Holder is a Specified U.S. Person, the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account. 2. If the Account Holder is a Passive NFFE, the Reporting Canadian Financial Institution must identify the Controlling Persons as determined under AML/KYC Procedures, and must determine whether any such person is a U.S. citizen or resident on the basis of a self-certification from the Account Holder or such person. If any such person is a U.S. citizen or resident, the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account. 3. If the Account Holder is: a) a U.S. Person that is not a Specified U.S. Person; b) subject to subparagraph E(4) of this section, a Canadian Financial Institution or other Partner Jurisdiction Financial Institution; c) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; d) an Active NFFE; or e) a Passive NFFE none of the Controlling Persons of which is a U.S. citizen or resident, then the account is not a U.S. Reportable Account and no reporting is required with respect to the account. 4. If the Account Holder is a Nonparticipating Financial Institution (including a Canadian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution), then the account is not a C. 20 Economic Action Plan 20 U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. VI. Special Rules and Definitions The following additional rules and definitions apply in implementing the due diligence procedures described above: A. Reliance on Self-Certifications and Documentary Evidence A Reporting Canadian Financial Institution may not rely on a selfcertification or documentary evidence if the Reporting Canadian Financial Institution knows or has reason to know that the selfcertification or documentary evidence is incorrect or unreliable. B. Definitions The following definitions apply for purposes of this Annex I: 1. AML/KYC Procedures “AML/KYC Procedures” means the customer due diligence procedures of a Reporting Canadian Financial Institution pursuant to the anti-money laundering or similar requirements of Canada to which such Reporting Canadian Financial Institution is subject. 2. NFFE An “NFFE” means any Non-U.S. Entity that is not an FFI as defined in relevant U.S. Treasury Regulations or is an Entity described in subparagraph B(4)(j) of this section, and also includes any Non-U.S. Entity that is resident in Canada or another Partner Jurisdiction and that is not a Financial Institution. 3. Passive NFFE A “Passive NFFE” means any NFFE that is not a) an Active NFFE; or b) a withholding foreign partnership or withholding foreign trust pursuant to relevant U.S. Treasury Regulations. 4. Active NFFE An “Active NFFE” means any NFFE that meets any of the following criteria: a) Less than 50 percent of the NFFE’s gross income for the preceding calendar year or other appropriate reporting period is passive income and less than 50 percent of the assets held by the NFFE during the preceding calendar year or other appropriate reporting period are assets that produce or are held for the production of passive income; b) The stock of the NFFE is regularly traded on an established securities market or the NFFE is a Related Entity of an Entity the stock of which is regularly traded on an established securities market; 2013-2014 Plan d’action économique c) The NFFE is organized in a U.S. Territory and all of the owners of the payee are bona fide residents of that U.S. Territory; d) The NFFE is a government (other than the U.S. government), a political subdivision of such government (which, for the avoidance of doubt, includes a state, province, county, or municipality), or a public body performing a function of such government or a political subdivision thereof, a government of a U.S. Territory, an international organization, a non-U.S. central bank of issue, or an Entity wholly owned by one or more of the foregoing; e) Substantially all of the activities of the NFFE consist of holding (in whole or in part) the outstanding stock of, or providing financing and services to, one or more subsidiaries that engage in trades or businesses other than the business of a Financial Institution, except that an NFFE shall not qualify for this status if the NFFE functions (or holds itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund or any investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investment purposes; f) The NFFE is not yet operating a business and has no prior operating history, but is investing capital into assets with the intent to operate a business other than that of a Financial Institution, provided that the NFFE shall not qualify for this exception after the date that is 24 months after the date of the initial organization of the NFFE; g) The NFFE was not a Financial Institution in the past five years, and is in the process of liquidating its assets or is reorganizing with the intent to continue or recommence operations in a business other than that of a Financial Institution; h) The NFFE primarily engages in financing and hedging transactions with, or for, Related Entities that are not Financial Institutions, and does not provide financing or hedging services to any Entity that is not a Related Entity, provided that the group of any such Related Entities is primarily engaged in a business other than that of a Financial Institution; i) The NFFE is an “excepted NFFE” as described in relevant U.S. Treasury Regulations; or j) The NFFE meets all of the following requirements: (1) It is established and operated in its jurisdiction of residence exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes; or it is established and operated in its jurisdiction of residence and it is a professional organization, business league, chamber of commerce, labor organization, agricultural or horticultural organization, civic league or an organization operated exclusively for the promotion of social welfare; (2) It is exempt from income tax in its jurisdiction of residence; (3) It has no shareholders or members who have a proprietary or beneficial interest in its income or assets; C. 20 Economic Action Plan 20 (4) The applicable laws of the NFFE’s jurisdiction of residence or the NFFE’s formation documents do not permit any income or assets of the NFFE to be distributed to, or applied for the benefit of, a private person or noncharitable Entity other than pursuant to the conduct of the NFFE’s charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the NFFE has purchased; and (5) The applicable laws of the NFFE’s jurisdiction of residence or the NFFE’s formation documents require that, upon the NFFE’s liquidation or dissolution, all of its assets be distributed to a governmental entity or other non-profit organization, or escheat to the government of the NFFE’s jurisdiction of residence or any political subdivision thereof. 5. Preexisting Account A “Preexisting Account” means a Financial Account maintained by a Reporting Financial Institution as of June 30, 2014. C. Account Balance Aggregation and Currency Translation Rules 1. Aggregation of Individual Accounts For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Canadian Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting Canadian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Canadian Financial Institution’s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1. 2. Aggregation of Entity Accounts For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Canadian Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Canadian Financial Institution, or by a Related Entity, but only 2013-2014 Plan d’action économique to the extent that the Reporting Canadian Financial Institution’s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated. 3. Special Aggregation Rule Applicable to Relationship Managers For purposes of determining the aggregate balance or value of Financial Accounts held by a person to determine whether a Financial Account is a High Value Account, a Reporting Canadian Financial Institution is also required, in the case of any Financial Accounts that a relationship manager knows, or has reason to know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts. 4. Currency Translation Rule For purposes of determining the balance or value of Financial Accounts denominated in a currency other than the U.S. dollar, a Reporting Canadian Financial Institution must convert the U.S. dollar threshold amounts described in this Annex I into such currency using a published spot rate determined as of the last day of the calendar year preceding the year in which the Reporting Canadian Financial Institution is determining the balance or value. D. Documentary Evidence For purposes of this Annex I, acceptable documentary evidence includes any of the following: 1. A certificate of residence issued by an authorized government body (for example, a government or agency thereof, or a municipality) of the jurisdiction in which the payee claims to be a resident. 2. With respect to an individual, any valid identification issued by an authorized government body (for example, a government or agency thereof, or a municipality), that includes the individual’s name and is typically used for identification purposes. 3. With respect to an Entity, any official documentation issued by an authorized government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and either the address of its principal office in the jurisdiction (or U.S. Territory) in which it claims to be a resident or the jurisdiction (or U.S. Territory) in which the Entity was incorporated or organized. 4. With respect to a Financial Account maintained in a jurisdiction with anti-money laundering rules that have been approved by the IRS in connection with a QI agreement (as described in relevant U.S. Treasury Regulations), any of the documents, other than a Form W-8 or W-9, referenced in the jurisdiction’s attachment to the QI agreement for identifying individuals or Entities. 5. Any financial statement, third-party credit report, bankruptcy filing, or U.S. Securities and Exchange Commission report. C. 20 Economic Action Plan 20 E. Alternative Procedures for Financial Accounts Held by Individual Beneficiaries of a Cash Value Insurance Contract A Reporting Canadian Financial Institution may presume that an individual beneficiary (other than the owner) of a Cash Value Insurance Contract receiving a death benefit is not a Specified U.S. Person and may treat such Financial Account as other than a U.S. Reportable Account unless the Reporting Canadian Financial Institution knows, or has reason to know, that the beneficiary is a Specified U.S. Person. A Reporting Canadian Financial Institution has reason to know that a beneficiary of a Cash Value Insurance Contract is a Specified U.S. Person if the information collected by the Reporting Canadian Financial Institution and associated with the beneficiary contains U.S. indicia as described in subparagraph (B)(1) of section II of this Annex I. If a Reporting Canadian Financial Institution knows, or has reason to know, that the beneficiary is a Specified U.S. Person, the Reporting Canadian Financial Institution must follow the procedures in subparagraph B(3) of section II of this Annex I. F. Reliance on Third Parties Regardless of whether an election is made under paragraph C of section I of this Annex I, Canada may permit Reporting Canadian Financial Institutions to rely on due diligence procedures performed by third parties, to the extent provided in relevant U.S. Treasury Regulations. ANNEX II NON-REPORTING CANADIAN FINANCIAL INSTITUTIONS AND PRODUCTS I. General A. This Annex may be modified by a mutual written decision entered into between the Competent Authorities of Canada and the United States: 1. To include additional Entities, accounts, and products that present a low risk of being used by U.S. Persons to evade U.S. tax and that have similar characteristics to the Entities, accounts, and products identified in this Annex as of the date of signature of the Agreement; or 2. To remove Entities, accounts, and products that, due to changes in circumstances, no longer present a low risk of being used by U.S. Persons to evade U.S. tax. Any such addition or removal shall be effective on the date of signature of the mutual decision unless otherwise provided therein. B. Procedures for reaching a mutual decision described in paragraph A of this section may be included in the mutual agreement or arrangement described in paragraph 6 of Article 3 of the Agreement. 2013-2014 Plan d’action économique II. Exempt Beneficial Owners The following Entities shall be treated as Non-Reporting Canadian Financial Institutions and as exempt beneficial owners for the purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code: A. Central Bank 1. The Bank of Canada. B. International Organizations 1. A Canadian office of an international organization as defined under paragraph (1) of Section 2 of the Foreign Missions and International Organizations Act. C. Retirement Funds 1. Any plan or arrangement established in Canada and described in paragraph 3 of Article XVIII (Pensions and Annuities) of the Convention, including any plan or arrangement that the Competent Authorities may agree under subparagraph 3(b) of Article XVIII is similar to a plan or arrangement under that subparagraph. D. Investment Entity Wholly Owned by Exempt Beneficial Owners 1. An Entity that is a Canadian Financial Institution solely because it is an Investment Entity, provided that each direct holder of an Equity Interest in the Entity is an exempt beneficial owner, and each direct holder of a debt interest in such Entity is either a Depository Institution (with respect to a loan made to such Entity) or an exempt beneficial owner. III. Deemed-Compliant Financial Institutions The following Financial Institutions are Non-Reporting Canadian Financial Institutions that shall be treated as deemed-compliant FFIs for the purposes of section 1471 of the U.S. Internal Revenue Code: A. Financial Institution with a Local Client Base A Financial Institution that qualifies as a local FFI as described in relevant U.S. Treasury Regulations, applying subparagraphs A(1), A(2) and A(3) of this section in lieu of the relevant paragraphs in those regulations: 1. Beginning on or before July 1, 2014, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Canada (including a U.S. Person that was a resident of Canada when the Financial Account was opened but subsequently ceases to be a resident of Canada) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Canada; C. 20 Economic Action Plan 20 2. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Canada or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Canada is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Canadian Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 3. With respect to a Preexisting Account held by an individual who is not a resident of Canada or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any Financial Account held by a Specified U.S. Person who is not a resident of Canada, by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Canada, or by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Canadian Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; B. Local Bank A Financial Institution that qualifies as a nonregistering local bank as described in relevant U.S. Treasury Regulations, using the following definitions where applicable: 1. The term “bank” shall include any Depository Institution to which the Bank Act or the Trust and Loan Companies Act applies, or which is a trust or loan company regulated by a provincial Act; and 2. The term “credit union or similar cooperative credit organization that is operated without profit” shall include any credit union or similar cooperative credit organization that is entitled to tax-favored treatment with respect to distributions to its members under Canadian law, including any credit union as defined in subsection 137(6) of the Income Tax Act. C. Financial Institution with Only Low-Value Accounts A Canadian Financial Institution satisfying the following requirements: 1. The Financial Institution is not an Investment Entity; 2. No Financial Account maintained by the Financial Institution or any Related Entity has a balance or value in excess of $50,000, applying the rules set forth in Annex I for account aggregation and currency translation; and 2013-2014 Plan d’action économique 3. The Financial Institution does not have more than $50 million in assets on its balance sheet, and the Financial Institution and any Related Entities, taken together, do not have more than $50 million in total assets on their consolidated or combined balance sheets. D. Sponsored Investment Entity and Controlled Foreign Corporation A Financial Institution described in subparagraph D(1) or D(2) of this section having a sponsoring entity that complies with the requirements of subparagraph D(3) of this section. 1. A Financial Institution is a sponsored investment entity if: a) It is an Investment Entity established in Canada that is not a qualified intermediary, withholding foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury Regulations; and b) An Entity has agreed with the Financial Institution to act as a sponsoring entity for the Financial Institution. 2. A Financial Institution is a sponsored controlled foreign corporation if: a) The Financial Institution is a controlled foreign corporation1 organized under the laws of Canada that is not a qualified intermediary, withholding foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury Regulations; 1 A “controlled foreign corporation” means any foreign (i.e., non-U.S.) corporation if more than 50 percent of the total combined voting power of all classes of stock of such corporation entitled to vote, or the total value of the stock of such corporation, is owned, or is considered as owned, by “United States shareholders” on any day during the taxable year of such foreign corporation. The term a “United States shareholder” means, with respect to any foreign corporation, a United States person who owns, or is considered as owning, 10 percent or more of the total combined voting power of all classes of stock entitled to vote of such foreign corporation. b) The Financial Institution is wholly owned, directly or indirectly, by a Reporting U.S. Financial Institution that agrees to act, or requires an affiliate of the Financial Institution to act, as a sponsoring entity for the Financial Institution; and c) The Financial Institution shares a common electronic account system with the sponsoring entity that enables the sponsoring entity to identify all Account Holders and payees of the Financial Institution and to access all account and customer information maintained by the Financial Institution including, but not limited to, customer identification information, customer documentation, account balance, and all payments made to the Account Holder or payee. 3. The sponsoring entity complies with the following requirements: a) The sponsoring entity is authorized to act on behalf of the Financial Institution (such as a fund manager, trustee, corporate director, or managing partner) to fulfill applicable registration requirements on the IRS FATCA registration website; C. 20 Economic Action Plan 20 b) The sponsoring entity has registered as a sponsoring entity with the IRS on the IRS FATCA registration website; c) If the sponsoring entity identifies any U.S. Reportable Accounts with respect to the Financial Institution, the sponsoring entity registers the Financial Institution pursuant to applicable registration requirements on the IRS FATCA registration website on or before the later of December 31, 2015 and the date that is 90 days after such a U.S. Reportable Account is first identified; d) The sponsoring entity agrees to perform, on behalf of the Financial Institution, all due diligence, reporting, and other requirements (including providing to any immediate payor the information described in subparagraph 1(e) of Article 4 of the Agreement), that the Financial Institution would have been required to perform if it were a Reporting Canadian Financial Institution; e) The sponsoring entity identifies the Financial Institution and includes the identifying number of the Financial Institution (obtained by following applicable registration requirements on the IRS FATCA registration website) in all reporting completed on the Financial Institution’s behalf; and f) The sponsoring entity has not had its status as a sponsor revoked. E. Sponsored, Closely Held Investment Vehicle A Canadian Financial Institution satisfying the following requirements: 1. The Financial Institution is a Financial Institution solely because it is an Investment Entity and is not a qualified intermediary, withholding foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury Regulations; 2. The sponsoring entity is a Reporting U.S. Financial Institution, Reporting Model 1 FFI, or Participating FFI, and is authorized to act on behalf of the Financial Institution (such as a professional manager, trustee, or managing partner); 3. The Financial Institution does not hold itself out as an investment vehicle for unrelated parties; 4. Twenty or fewer individuals own all of the debt interests and Equity Interests in the Financial Institution (disregarding debt interests owned by Participating FFIs and deemed-compliant FFIs and Equity Interests owned by an Entity if that Entity owns 100 percent of the Equity Interests in the Financial Institution and is itself a sponsored Financial Institution described in this paragraph E); and 5. The sponsoring entity complies with the following requirements: a) The sponsoring entity has registered as a sponsoring entity with the IRS on the IRS FATCA registration website; 2013-2014 Plan d’action économique b) The sponsoring entity agrees to perform, on behalf of the Financial Institution, all due diligence, reporting, and other requirements (including providing to any immediate payor the information described in subparagraph 1(e) of Article 4 of the Agreement), that the Financial Institution would have been required to perform if it were a Reporting Canadian Financial Institution and retains documentation collected with respect to the Financial Institution for a period of six years; c) The sponsoring entity identifies the Financial Institution in all reporting completed on the Financial Institution’s behalf; and d) The sponsoring entity has not had its status as a sponsor revoked. F. Restricted Fund A Financial Institution that qualifies as a restricted fund as described in relevant U.S. Treasury Regulations, applying the procedures set forth in, or required under, Annex I in lieu of the procedures set forth in, or required under, Treasury Regulation section 1.1471-4, and applying references to “report” or “reports” in lieu of references in relevant paragraphs in those regulations to “withhold and report” or “withholds and reports”, provided that the Financial Institution provides to any immediate payor the information described in subparagraph 1(e) of Article 4 of the Agreement, or fulfills the requirements described in subparagraph 1(d) of Article 4 of the Agreement, as applicable. G. Labour-Sponsored Venture Capital Corporations prescribed under section 6701 of the Income Tax Regulations. H. Any Central Cooperative Credit Society as defined in section 2 of the Cooperative Credit Associations Act and whose accounts are maintained for member financial institutions. I. Any entity described in paragraph 3 of Article XXI (Exempt Organizations) of the Convention. J. An Investment Entity established in Canada that is regulated as a collective investment vehicle, provided that all of the interests in the collective investment vehicle (including debt interests in excess of $50,000) are held by or through one or more exempt beneficial owners, Active NFFEs described in subparagraph B(4) of section VI of Annex I, U.S. Persons that are not Specified U.S. Persons, or Financial Institutions that are not Nonparticipating Financial Institutions. K. Special Rules The following rules apply to an Investment Entity: 1. With respect to interests in an Investment Entity that is a collective investment vehicle described in paragraph J of this section, the reporting obligations of any Investment Entity (other than a Financial Institution through which interests in the collective investment vehicle are held) shall be deemed fulfilled. 2. With respect to interests in: C. 20 Economic Action Plan 20 a) An Investment Entity established in a Partner Jurisdiction that is regulated as a collective investment vehicle, all of the interests in which (including debt interests in excess of $50,000) are held by or through one or more exempt beneficial owners, Active NFFEs described in subparagraph B(4) of section VI of Annex I, U.S. Persons that are not Specified U.S. Persons, or Financial Institutions that are not Nonparticipating Financial Institutions; or b) An Investment Entity that is a qualified collective investment vehicle under relevant U.S. Treasury Regulations; the reporting obligations of any Investment Entity that is a Canadian Financial Institution (other than a Financial Institution through which interests in the collective investment vehicle are held) shall be deemed fulfilled. 3. With respect to interests in an Investment Entity established in Canada that is not described in paragraph J or subparagraph K(2) of this section, consistent with paragraph 3 of Article 5 of the Agreement, the reporting obligations of all other Investment Entities with respect to such interests shall be deemed fulfilled if the information required to be reported by the first-mentioned Investment Entity pursuant to the Agreement with respect to such interests is reported by such Investment Entity or another person. IV. Accounts Excluded from Financial Accounts The following accounts and products established in Canada and maintained by a Canadian Financial Institution shall be treated as excluded from the definition of Financial Accounts, and therefore shall not be treated as U.S. Reportable Accounts under the Agreement: A. Registered Retirement Savings Plans (RRSPs) — as defined in subsection 146(1) of the Income Tax Act. B. Registered Retirement Income Funds (RRIFs) — as defined in subsection 146.3(1) of the Income Tax Act. C. Pooled Registered Pension Plans (PRPPs) — as defined in subsection 147.5(1) of the Income Tax Act. D. Registered Pension Plans (RPPs) — as defined in subsection 248(1) of the Income Tax Act. E. Tax-Free Savings Accounts (TFSAs) — as defined in subsection 146.2(1) of the Income Tax Act. F. Registered Disability Savings Plans (RDSPs) — as defined in subsection 146.4(1) of the Income Tax Act. G. Registered Education Savings Plans (RESPs) — as defined in subsection 146.1(1) of the Income Tax Act. H. Deferred Profit Sharing Plans (DPSPs) — as defined in subsection 147(1) of the Income Tax Act. 2013-2014 Plan d’action économique I. AgriInvest accounts — as defined under “NISA Fund No. 2” and “net income stabilization account” in subsection 248(1) of the Income Tax Act including Quebec’s Agri-Quebec program as prescribed in section 5503 of the Income Tax Regulations. J. Eligible Funeral Arrangements – as defined under subsection 148.1 of the Income Tax Act. K. Escrow Accounts. An account maintained in Canada established in connection with any of the following: 1. A court order or judgment. 2. A sale, exchange, or lease of real or immovable property or of personal or movable property, provided that the account satisfies the following requirements: a) The account is funded solely with a down payment, earnest money, deposit in an amount appropriate to secure an obligation directly related to the transaction, or a similar payment, or is funded with a financial asset that is deposited in the account in connection with the sale, exchange, or lease of the property; b) The account is established and used solely to secure the obligation of the purchaser to pay the purchase price for the property, the seller to pay any contingent liability, or the lessor or lessee to pay for any damages relating to the leased property as agreed under the lease; c) The assets of the account, including the income earned thereon, will be paid or otherwise distributed for the benefit of the purchaser, seller, lessor, or lessee (including to satisfy such person’s obligation) when the property is sold, exchanged, or surrendered, or the lease terminates; d) The account is not a margin or similar account established in connection with a sale or exchange of a financial asset; and e) The account is not associated with a credit card account. 3. An obligation of a Financial Institution servicing a loan secured by real or immovable property to set aside a portion of a payment solely to facilitate the payment of taxes or insurance related to the real or immovable property at a later time. 4. An obligation of a Financial Institution solely to facilitate the payment of taxes at a later time. L. An account maintained in Canada and excluded from the definition of Financial Account under an agreement between the United States and another Partner Jurisdiction to facilitate the implementation of FATCA, provided that such account is subject to the same requirements and oversight under the laws of such other Partner Jurisdiction as if such account were established in that Partner Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in that Partner Jurisdiction. C. 20 Economic Action Plan 20 SCHEDU (Section SCHEDU (Paragrap NON-APPLICATIO 1. Any pest control product as defined in subsection 2(1) of the Pes 2. Any explosive as defined in section 2 of the Explosives Act 3. Any cosmetic, device, drug or food, as defined in section 2 of th 4. Any consumer product as defined in section 2 of the Canada Co 5. Any wood or product made of wood SCHEDU (Sectio HAZARD C Physical Haz 1. Explosives 2. Flammable gases 3. Flammable aerosols 4. Oxidizing gases 5. Gases under pressure 6. Flammable liquids 7. Flammable solids 8. Self-reactive substances and mixtures 9. Pyrophoric liquids 10. Pyrophoric solids 11. Self-heating substances and mixtures 12. Substances and mixtures which, in contact with water, emit flam 13. Oxidizing liquids 14. Oxidizing solids 15. Organic peroxides 16. Corrosive to metals 17. Combustible dusts 18. Simple asphyxiants 19. Pyrophoric gases 20. Physical hazards not otherwise classified Health Haza 1. Acute toxicity 2. Skin corrosion/irritation 3. Serious eye damage/eye irritation 4. Respiratory or skin sensitization 5. Germ cell mutagenicity 2013-2014 Plan d’action économique 6. Carcinogenicity 7. Reproductive toxicity 8. Specific target organ toxicity — single exposure 9. Specific target organ toxicity — repeated exposure 10. Aspiration hazard 11. Biohazardous infectious materials 12. Health hazards not otherwise classified C. 20 Economic Action Plan 20 ANNE (artic ANN (aliné NON-APPLICATIO 1. Produits antiparasitaires au sens du paragraphe 2(1) de la Loi su 2. Explosifs au sens de l’article 2 de la Loi sur les explosifs 3. Cosmétiques, instruments, drogues ou aliments, au sens de l’art 4. Produits de consommation au sens de l’article 2 de la Loi cana 5. Bois ou produits en bois ANN (arti CLASSES D Classes de dan 1. Matières et objets explosibles 2. Gaz inflammables 3. Aérosols inflammables 4. Gaz comburants 5. Gaz sous pression 6. Liquides inflammables 7. Matières solides inflammables 8. Matières autoréactives 9. Liquides pyrophoriques 10. Matières solides pyrophoriques 11. Matières auto-échauffantes 12. Matières qui, au contact de l’eau, dégagent des gaz inflammab 13. Liquides comburants 14. Matières solides comburantes 15. Peroxydes organiques 16. Matières corrosives pour les métaux 17. Poussières combustibles 18. Asphyxiants simples 19. Gaz pyrophoriques 20. Dangers physiques non classifiés ailleurs Classes de dang 1. Toxicité aiguë 2. Corrosion cutanée / Irritation cutanée 3. Lésions oculaires graves / Irritation oculaire 4. Sensibilisation respiratoire ou cutanée 5. Mutagénicité sur les cellules germinales 2013-2014 Plan d’action économique 6. Cancérogénicité 7. Toxicité pour la reproduction 8. Toxicité pour certains organes cibles — Exposition unique 9. Toxicité pour certains organes cibles — Expositions répétées 10. Danger par aspiration 11. Matières infectieuses présentant un danger biologique 12. Dangers pour la santé non classifiés ailleurs C. 20 Economic Action Plan 20 SCHEDULE 5 (Section 170) SCHEDULE (Section 21) OFFICERS 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. General Lieutenant-General Major-General Brigadier-General Colonel Lieutenant-Colonel Major Captain Lieutenant Second Lieutenant Officer Cadet NON-COMMISSIONED MEMBERS 12. 13. 14. 15. 16. 17. Chief Warrant Officer Master Warrant Officer Warrant Officer Sergeant Corporal Private Plan d’action économique 2013-2014 SCHEDULE 6 (Section 376) SCHEDULE (Section 2) ADMINISTRATIVE TRIBUNALS Canada Industrial Relations Board Conseil canadien des relations industrielles Canadian Cultural Property Export Review Board Commission canadienne d’examen des exportations de biens culturels Canadian Human Rights Tribunal Tribunal canadien des droits de la personne Canadian International Trade Tribunal Tribunal canadien du commerce extérieur Competition Tribunal Tribunal de la concurrence Public Servants Disclosure Protection Tribunal Tribunal de la protection des fonctionnaires divulgateurs d’actes répréhensibles Review Tribunal Commission de révision Specific Claims Tribunal Tribunal des revendications particulières Social Security Tribunal Tribunal de la sécurité sociale Transportation Appeal Tribunal of Canada Tribunal d’appel des transports du Canada Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 36 An Act to amend the Corrections and Conditional Release Act (escorted temporary absence) ASSENTED TO 16th DECEMBER, 2014 BILL C-483 SUMMARY This enactment amends the Corrections and Conditional Release Act in relation to escorted temporary absences of offenders. 62-63 ELIZABETH II —————— CHAPTER 36 An Act to amend the Corrections and Conditional Release Act (escorted temporary absence) [Assented to 16th December, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1992, c. 20 CORRECTIONS AND CONDITIONAL RELEASE ACT 1. Subsection 17(1) of the Corrections and Conditional Release Act is replaced by the following: Temporary absences may be authorized 17. (1) The institutional head may, subject to section 746.1 of the Criminal Code, subsection 140.3(2) of the National Defence Act and subsection 15(2) of the Crimes Against Humanity and War Crimes Act, authorize the temporary absence of an inmate, other than an inmate described in subsection 17.1(1), if the inmate is escorted by a staff member or other person authorized by the institutional head and, in the opinion of the institutional head, (a) the inmate will not, by reoffending, present an undue risk to society during an absence authorized under this section; (b) it is desirable for the inmate to be absent from the penitentiary for medical or administrative reasons, community service, family contact, including parental responsibilities, personal development for rehabilitative purposes or compassionate reasons; C. 36 Corrections and Conditional Rele (c) the inmate’s behaviour while under sentence does not preclude authorizing the absence; and (d) a structured plan for the absence has been prepared. The temporary absence may be for an unlimited period if it is authorized for medical reasons or for a period of not more than five days or, with the Commissioner’s approval, for a period of more than five days but not more than 15 days if it is authorized for reasons other than medical reasons. 1.1 The Act is amended by adding the following after section 17: Temporary absences may be approved — exception 17.1 (1) The Parole Board of Canada may authorize the temporary absence of an inmate who is serving a sentence of imprisonment for life imposed as a minimum punishment and is eligible for day parole if the inmate is escorted by a staff member or other person authorized by the institutional head and the Parole Board of Canada is of the opinion that (a) the inmate will not, by reoffending, present an undue risk to society during an absence authorized under this section; (b) it is desirable for the inmate to be absent from the penitentiary for administrative reasons, community service, family contact, including parental responsibilities, personal development for rehabilitative purposes or compassionate reasons; (c) the inmate’s behaviour while under sentence does not preclude authorizing the absence; and (d) a structured plan for the absence has been prepared. The temporary absence may be for a period of not more than 15 days. Subsequent temporary absence (2) If the Parole Board of Canada authorizes the temporary absence of an inmate under subsection (1) for community service, family contact, including parental responsibilities, or personal development for rehabilitative purposes and the temporary absence is not cancelled because the inmate has breached a condition, the institutional head may authorize 2013-2014 Système correctionnel et mise en libert that inmate’s subsequent temporary absences with escort if the institutional head is of the opinion that the criteria set out in paragraphs (1)(a) to (d) are met. Subsequent temporary absence — Parole Board (3) If a temporary absence authorized by the institutional head is cancelled because the inmate breached a condition in relation to it, the inmate’s subsequent temporary absence may be authorized only by the Parole Board of Canada. Conditions (4) The Parole Board of Canada or the institutional head, as the case may be, may impose, in relation to a temporary absence that it authorizes, any condition that it considers reasonable and necessary in order to protect society. Cancellation and reasons (5) The institutional head may cancel a temporary absence that is authorized under this section either before or after its commencement and shall give the inmate written reasons for doing so. Authorization or refusal and reasons (6) The Parole Board of Canada or the institutional head, as the case may be, shall give the inmate written reasons for authorizing or refusing a temporary absence. 2. Paragraph 96(z.8) of the French version of the Act is replaced by the following: z.8) concernant les permissions de sortir avec escorte et les placements à l’extérieur — notamment les circonstances dans lesquelles le directeur ou la Commission, selon le cas, peuvent accorder une permission de sortir au titre de l’article 17; Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 22 An Act to amend the Citizenship Act and to make consequential amendments to other Acts ASSENTED TO 19th JUNE, 2014 BILL C-24 SUMMARY This enactment amends the Citizenship Act to, among other things, update eligibility requirements for Canadian citizenship, strengthen security and fraud provisions and amend provisions governing the processing of applications and the review of decisions. Amendments to the eligibility requirements include (a) clarifying the meaning of being resident in Canada; (b) modifying the period during which a permanent resident must reside in Canada before they may apply for citizenship; (c) expediting access to citizenship for persons who are serving in, or have served in, the Canadian Armed Forces; (d) requiring that an applicant for citizenship demonstrate, in one of Canada’s official languages, knowledge of Canada and of the responsibilities and privileges of citizenship; (e) specifying the age as of which an applicant for citizenship must demonstrate the knowledge referred to in paragraph (d) and must demonstrate an adequate knowledge of one of Canada’s official languages; (f) requiring that an applicant meet any applicable requirement under the Income Tax Act to file a return of income; (g) conferring citizenship on certain individuals and their descendants who may not have acquired citizenship under prior legislation; (h) extending an exception to the first-generation limit to citizenship by descent to children born to or adopted abroad by parents who were themselves born to or adopted abroad by Crown servants; and (i) requiring, for a grant of citizenship for an adopted person, that the adoption not have circumvented international adoption law. Amendments to the security and fraud provisions include (a) expanding the prohibition against granting citizenship to include persons who are charged outside Canada for an offence that, if committed in Canada, would constitute an indictable offence under an Act of Parliament or who are serving a sentence outside Canada for such an offence; (b) expanding the prohibition against granting citizenship to include persons who, while they were permanent residents, engaged in certain actions contrary to the national interest of Canada, and permanently barring those persons from acquiring citizenship; (c) aligning the grounds related to security and organized criminality on which a person may be denied citizenship with those grounds in the Immigration and Refugee Protection Act and extending the period during which a person is barred from acquiring citizenship on that basis; (d) expanding the prohibition against granting citizenship to include persons who, in the course of their application, misrepresent material facts and prohibiting new applications by those persons for a specified period; (e) increasing the period during which a person is barred from applying for citizenship after having been convicted of certain offences; (f) increasing the maximum penalties for offences related to citizenship, including fraud and trafficking in documents of citizenship; (g) providing for the regulation of citizenship consultants; (h) establishing a hybrid model for revoking a person’s citizenship in which the Minister will decide the majority of cases and the Federal Court will decide the cases related to inadmissibility based on security grounds, on grounds of violating human or international rights or on grounds of organized criminality; (i) increasing the period during which a person is barred from applying for citizenship after their citizenship has been revoked; (j) providing for the revocation of citizenship of dual citizens who, while they were Canadian citizens, engaged in certain actions contrary to the national interest of Canada, and permanently barring these individuals from reacquiring citizenship; and (k) authorizing regulations to be made respecting the disclosure of information. Amendments to the provisions governing the processing of applications and the review of decisions include (a) requiring that an application must be complete to be accepted for processing; (b) expanding the grounds and period for the suspension of applications and providing for the circumstances in which applications may be treated as abandoned; (c) limiting the role of citizenship judges in the decision-making process, subject to the Minister periodically exercising his or her power to continue the period of application of that limitation; (d) giving the Minister the power to make regulations concerning the making and processing of applications; (e) providing for the judicial review of any matter under the Act and permitting, in certain circumstances, further appeals to the Federal Court of Appeal; and (f) transferring to the Minister the discretionary power to grant citizenship in special cases. Finally, the enactment makes consequential amendments to the Federal Courts Act and the Immigration and Refugee Protection Act. 62-63 ELIZABETH II —————— CHAPTER 22 An Act to amend the Citizenship Act and to make consequential amendments to other Acts [Assented to 19th June, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Strengthening Canadian Citizenship Act. R.S., c. C-29 CITIZENSHIP ACT 2008, c. 14, s. 2(1) 2. (1) The portion of subparagraph 3(1)(f)(ii) of the French version of the Citizenship Act before clause (A) is replaced by the following: (ii) sa citoyenneté a été révoquée pour cause de fausse déclaration, fraude ou dissimulation de faits essentiels au titre de l’une des dispositions suivantes : (2) Subsection 3(1) of the Act is amended by striking out “or” at the end of subparagraph (i)(iii) and by adding the following after paragraph (j): (k) the person, before January 1, 1947, was born or naturalized in Canada but ceased to be a British subject, and did not become a citizen on that day; (l) the person, before April 1, 1949, was born or naturalized in Newfoundland and Labrador but ceased to be a British subject, and did not become a citizen on or before that day; C. 22 Citize (m) the person, on January 1, 1947, was a British subject neither born nor naturalized in Canada and was ordinarily resident in Canada, and did not become a citizen on that day; (n) the person, on April 1, 1949, was a British subject neither born nor naturalized in Newfoundland and Labrador and was ordinarily resident there, and did not become a citizen on or before that day; (o) the person was born outside Canada and Newfoundland and Labrador before January 1, 1947 to a parent who is a citizen under paragraph (k) or (m), and the person did not become a citizen on that day; (p) the person was born outside Canada and Newfoundland and Labrador before April 1, 1949 to a parent who is a citizen under paragraph (l) or (n), and the person did not become a citizen on or before that day; (q) the person was born outside Canada and Newfoundland and Labrador before January 1, 1947 to a parent who became a citizen on that day under the Canadian Citizenship Act, S.C. 1946, c. 15, and the person did not become a citizen on that day; or (r) the person was born outside Canada and Newfoundland and Labrador before April 1, 1949 to a parent who became a citizen on that day under section 44A of the Canadian Citizenship Act, S.C. 1946, c. 15, as enacted by S.C. 1949, c. 6, and the person did not become a citizen on or before that day. (3) Section 3 of the Act is amended by adding the following after subsection (1): For greater certainty (1.01) For greater certainty, the reference to “Canada” in paragraphs (1)(k), (m) and (o) to (r) is a reference to Canada as it existed immediately before the union of Newfoundland and Labrador with Canada. 2013-2014 Citoye (4) Section 3 of the Act is amended by adding the following after subsection (1): Citizen despite death of parent (1.1) A person who would not become a citizen under paragraph (1)(b), (g) or (h) for the sole reason that, on the coming into force of this subsection, his or her parent — referred to in one of those paragraphs — is deceased, is a citizen under paragraph (1)(b), (g) or (h) if that parent, but for his or her death, would have been a citizen under paragraph (1)(f), (i) or (j). (5) Section 3 of the Act is amended by adding the following after subsection (1.1): Citizen despite death of parent (1.2) A person who would not become a citizen under paragraph (1)(b), (g), (h), (o) or (p) for the sole reason that, on the coming into force of this subsection, his or her parent — referred to in one of those paragraphs — is deceased, is a citizen under that paragraph if that parent, but for his or her death, would have been a citizen under any of paragraphs (1)(k) to (n). Citizen despite death of parent (1.3) A person who would not become a citizen under paragraph (1)(q) for the sole reason that his or her parent died before January 1, 1947 and did not become a citizen on that day under the Canadian Citizenship Act, S.C. 1946, c. 15, is, nonetheless, a citizen under that paragraph if his or her parent would have been a citizen if that Act had come into force immediately before their death and the date referred to in the provisions of that Act that set out the requirements to be met to become a citizen had been the day of that coming into force rather than January 1, 1947. Citizen despite death of parent (1.4) A person who would not become a citizen under paragraph (1)(r) for the sole reason that his or her parent died before April 1, 1949 and did not become a citizen on that day under section 44A of the Canadian Citizenship Act, S.C. 1946, c. 15, as enacted by S.C. 1949, c. 6, is, nonetheless, a citizen under that paragraph if his or her parent would have been a citizen if that Act had come into force immediately before their death and the date referred to in the provisions of that Act that set C. 22 Citize out the requirements to be met to become a citizen had been the day of that coming into force rather than April 1, 1949. (6) Section 3 of the Act is amended by adding the following after subsection (2): Not applicable — paragraphs (1)(k), (m), (o) and (q) (2.1) Paragraphs (1)(k), (m), (o) and (q) do not apply to a person if (a) before January 1, 1947, the person made a declaration of alienage, had his or her status as a British subject revoked or ceased to be a British subject as a consequence of the revocation of another person’s status as a British subject; or (b) the person became a citizen by way of grant on or after January 1, 1947 and subsequently (i) renounced his or her citizenship under any of the provisions set out in clauses (1)(f)(i)(A) to (F), or (ii) had his or her citizenship revoked for false representation, fraud or concealment of material circumstances under any of the provisions set out in clauses (1)(f)(ii)(A) to (G). Not applicable — paragraphs (1)(b), (g) and (h) (2.2) Paragraphs (1)(b), (g) and (h) do not apply to a person — who, but for this subsection, would be a citizen under one of those paragraphs for the sole reason that one or both of his or her parents are persons referred to in any of paragraphs (1)(k), (m), (o) and (q) — if the person became a citizen by way of grant on or after January 1, 1947 and subsequently (a) renounced his or her citizenship under any of the provisions set out in clauses (1)(f)(i)(A) to (F); or (b) had his or her citizenship revoked for false representation, fraud or concealment of material circumstances under any of the provisions set out in clauses (1)(f)(ii)(A) to (G). 2013-2014 Not applicable — paragraphs (1)(l), (n), (p) and (r) Citoye (2.3) Paragraphs (1)(l), (n), (p) and (r) do not apply to a person if (a) before April 1, 1949, the person made a declaration of alienage, had his or her status as a British subject revoked or ceased to be a British subject as a consequence of the revocation of another person’s status as a British subject; or (b) the person became a citizen by way of grant on or after April 1, 1949 and subsequently (i) renounced his or her citizenship under any of the provisions set out in clauses (1)(f)(i)(A) to (F), or (ii) had his or her citizenship revoked for false representation, fraud or concealment of material circumstances under any of the provisions set out in clauses (1)(f)(ii)(A) to (G). Not applicable — paragraphs (1)(b), (g) and (h) (2.4) Paragraphs (1)(b), (g) and (h) do not apply to a person — who, but for this subsection, would be a citizen under one of those paragraphs for the sole reason that one or both of his or her parents are persons referred to in any of paragraphs (1)(l), (n), (p) and (r) — if the person became a citizen by way of grant on or after April 1, 1949 and subsequently (a) renounced his or her citizenship under any of the provisions set out in clauses (1)(f)(i)(A) to (F); or (b) had his or her citizenship revoked for false representation, fraud or concealment of material circumstances under any of the provisions set out in clauses (1)(f)(ii)(A) to (G). 2008, c. 14, ss. 2(2) and 13(2) (7) The portion of subsection 3(3) of the Act before paragraph (b) is replaced by the following: Not applicable — after first generation (3) Paragraphs (1)(b) and (f) to (j) do not apply to a person born outside Canada (a) if, at the time of his or her birth, only one of the person’s parents was a citizen and that parent was a citizen under paragraph (1)(b), C. 22 Citize (c.1), (e), (g) or (h), or both of the person’s parents were citizens under any of those paragraphs; or (8) The portion of subsection 3(3) of the Act before paragraph (b) is replaced by the following: Not applicable — after first generation (3) Paragraphs (1)(b), (f) to (j), (q) and (r) do not apply to a person born outside Canada (a) if, at the time of his or her birth, only one of the person’s parents was a citizen and that parent was a citizen under paragraph (1)(b), (c.1), (e), (g), (h), (o), (p), (q) or (r) or both of the person’s parents were citizens under any of those paragraphs; (a.1) if the person was born before January 1, 1947 and, on that day, only one of the person’s parents was a citizen and that parent was a citizen under paragraph (1)(o) or (q), or both of the person’s parents were citizens under either of those paragraphs; (a.2) if the person was born before April 1, 1949 and, on that day, only one of the person’s parents was a citizen and that parent was a citizen under paragraph (1)(p) or (r), or both of the person’s parents were citizens under either of those paragraphs; or 2008, c. 14, s. 2(2) (9) The portion of paragraph 3(3)(b) of the French version of the Act before subparagraph (i) is replaced by the following: b) à un moment donné, seul le père ou la mère avait qualité de citoyen, et ce, au titre de l’une des dispositions ci-après, ou les deux parents avaient cette qualité au titre de l’une de celles-ci : 2008, c. 14, s. 2(2) (10) Subsection 3(4) of the Act is replaced by the following: Exception — transitional provision (4) Subsection (3) does not apply to a person who, on the coming into force of that subsection, was a citizen. However, that subsection applies to a person who, on that coming into force, would have been a citizen under paragraph (1)(b) or (g) only by operation of any of paragraphs (7)(d) to (g) in respect of one of his or her parents. 2013-2014 Citoye (11) Section 3 of the Act is amended by adding the following after subsection (4): Exception — transitional provision (4.1) Subsection (3) does not apply to a person who, on the coming into force of this subsection, was a citizen. However, that subsection applies to a person who, on that coming into force, would have been a citizen under paragraph (1)(b) or (g) only by operation of paragraph (7)(i), (k) or (m) in respect of one of his or her parents. 2008, c. 14, s. 2(2) (12) Subsection 3(5) of the Act is replaced by the following: Exception — child or grandchild of person in service abroad (5) Subsection (3) does not apply to a person (a) born to a parent who, at the time of the person’s birth, was employed outside Canada in or with the Canadian Armed Forces, the federal public administration or the public service of a province, otherwise than as a locally engaged person; (b) born to a parent one or both of whose parents, at the time of that parent’s birth, were employed outside Canada in or with the Canadian Armed Forces, the federal public administration or the public service of a province, otherwise than as a locally engaged person; or (c) born to a parent one or both of whose adoptive parents, at the time of that parent’s adoption, were employed outside Canada in or with the Canadian Armed Forces, the federal public administration or the public service of a province, otherwise than as a locally engaged person. (13) Section 3 of the Act is amended by adding the following after subsection (5): Citizenship other than by way of grant — grandchild of person in service abroad (5.1) A person who is born outside Canada to a parent referred to in paragraph (a) or (b) and who is either a citizen under prior legislation or the former Act — other than under any provision referred to in subparagraphs (3)(b)(i) to (viii) — or was granted citizenship under paragraph 5(2)(a) of this Act, as it read before April 17, 2009, or under subsection 5(1), (2) or (4) or C. 22 Citize 11(1) of this Act is deemed, as of the coming into force of this subsection, never to have been a citizen by way of grant: (a) a parent one or both of whose parents, at the time of that parent’s birth, were employed outside Canada in or with the Canadian Armed Forces, the federal public administration or the public service of a province, otherwise than as a locally engaged person; or (b) a parent one or both of whose adoptive parents, at the time of that parent’s adoption, were employed outside Canada in or with the Canadian Armed Forces, the federal public administration or the public service of a province, otherwise than as a locally engaged person. Non-application of subsection (5.1) (5.2) Subsection (5.1) does not apply to a person born outside Canada after February 14, 1977 who, before April 17, 2009, ceased to be a citizen because he or she failed to make an application to retain his or her citizenship under section 8, as it read before April 17, 2009, or made an application but the application was not approved. (14) Section 3 of the Act is amended by adding the following after subsection (6): Citizenship other than by way of grant — certain children born after February 14, 1977 (6.1) A person who was born outside Canada after February 14, 1977 and who, before the coming into force of this subsection, was granted citizenship under section 5 is deemed never to have been a citizen by way of grant if (a) he or she was born to a parent who was born in Canada and who is a citizen under paragraph (1)(f) or (i); or (b) he or she was born to a parent who was born outside Canada to parents neither of whom was a citizen at the time of that parent’s birth, and who is a citizen under paragraph (1)(f) or (i). (15) Section 3 of the Act is amended by adding the following after subsection (6.1): 2013-2014 Citoye Citizenship other than by way of grant (6.2) A person referred to in any of paragraphs (1)(k) to (r) — or a person referred to in paragraph (1)(b) or (g) who is a citizen under that paragraph for the sole reason that one or both of his or her parents are persons referred to in any of paragraphs (1)(k) to (n) — who became a citizen by way of grant before the coming into force of this subsection is deemed, except for the purposes of paragraph (2.1)(b), subsection (2.2), paragraph (2.3)(b), subsection (2.4) and subparagraphs 27(j.1)(ii) and (iii), never to have been a citizen by way of grant. Deemed application (6.3) A person who is referred to in paragraph (1)(k), (l), (m) or (n) and also in paragraph (1)(o), (p), (q) or (r) is deemed to be a citizen only under that paragraph (o), (p), (q) or (r). (16) Subsection 3(7) of the Act is amended by striking out “and” at the end of paragraph (f), by adding “and’’ at the end of paragraph (g) and by adding the following after paragraph (g): (h) a person referred to in paragraph (1)(b) who is a citizen under that paragraph for the sole reason that one or both of his or her parents are referred to in paragraph (1)(f) or (i) is deemed to be a citizen under paragraph (1)(b) from the time that he or she was born. (17) Subsection 3(7) of the Act is amended by striking out “and” at the end of paragraph (g) and by adding the following after paragraph (h): (i) a person referred to in paragraph (1)(b) who is a citizen under that paragraph for the sole reason that one or both of his or her parents are referred to in any of paragraphs (1)(k) to (n) is deemed to be a citizen under paragraph (1)(b) from the time that he or she was born; (j) a person referred to in paragraph (1)(k) or (m) is deemed to be a citizen under that paragraph as of January 1, 1947; (k) a person referred to in paragraph (1)(o) or (q) is deemed to be a citizen under that paragraph as of January 1, 1947; (l) a person referred to in paragraph (1)(l) or (n) is deemed to be a citizen under that paragraph as of April 1, 1949; and C. 22 Citize (m) a person referred to in paragraph (1)(p) or (r) is deemed to be a citizen under that paragraph as of April 1, 1949. 2008, c. 14, s. 2(2) (18) The portion of subsection 3(8) of the Act before paragraph (b) is replaced by the following: Limitation (8) For any period before the day on which subsection (7) first takes effect with respect to a person, (a) subsection (7) does not have the effect of conferring any rights, powers or privileges — or imposing any obligations, duties or liabilities — under any Act of Parliament other than this Act or any other law on the person or on any other person who may have any of those rights, powers, privileges, obligations, duties and liabilities as a result of the first person becoming a citizen; and (19) Section 3 of the Act is amended by adding the following after subsection (8): Definition of “by way of grant” (9) In subsections (2.1) to (2.4) and (6.2), “by way of grant” means by way of grant under this Act or under prior legislation, by way of acquisition under this Act or by way of resumption under prior legislation. 2001, c. 27, s. 228(1) 3. (1) Paragraphs 5(1)(c) to (e) of the Act are replaced by the following: (c) is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act, has, subject to the regulations, no unfulfilled conditions under that Act relating to his or her status as a permanent resident and has, since becoming a permanent resident, (i) been physically present in Canada for at least 1,460 days during the six years immediately before the date of his or her application, (ii) been physically present in Canada for at least 183 days during each of four calendar years that are fully or partially within the six years immediately before the date of his or her application, and 2013-2014 Citoye (iii) met any applicable requirement under the Income Tax Act to file a return of income in respect of four taxation years that are fully or partially within the six years immediately before the date of his or her application; (c.1) intends, if granted citizenship, (i) to continue to reside in Canada, (ii) to enter into, or continue in, employment outside Canada in or with the Canadian Armed Forces, the federal public administration or the public service of a province, otherwise than as a locally engaged person, or (iii) to reside with his or her spouse or common-law partner or parent, who is a Canadian citizen or permanent resident and is employed outside Canada in or with the Canadian Armed Forces, the federal public administration or the public service of a province, otherwise than as a locally engaged person; (d) if under 65 years of age at the date of his or her application, has an adequate knowledge of one of the official languages of Canada; (e) if under 65 years of age at the date of his or her application, demonstrates in one of the official languages of Canada that he or she has an adequate knowledge of Canada and of the responsibilities and privileges of citizenship; and R.S., c. 44 (3rd Supp.), s. 1; 2000, c. 12, s. 75; 2003, c. 22, s. 149(E) (2) Subsection 5(1.1) of the Act is replaced by the following: Period of physical presence — spouse or common-law partner of citizen (1.01) Any day during which an applicant for citizenship resided with the applicant’s spouse or common-law partner who at the time was a Canadian citizen and was employed outside Canada in or with the Canadian Armed Forces, the federal public administration or the public C. 22 Citize service of a province, otherwise than as a locally engaged person, shall be treated as equivalent to one day of physical presence in Canada for the purposes of paragraphs (1)(c) and 11(1)(d). Period of physical presence — permanent residents (1.02) Any day during which an applicant for citizenship was a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act and was employed outside Canada in or with the Canadian Armed Forces, the federal public administration or the public service of a province, otherwise than as a locally engaged person, shall be treated as equivalent to one day of physical presence in Canada for the purposes of paragraphs (1)(c) and 11(1)(d). Period of physical presence — residing with permanent residents (1.03) Any day during which an applicant for citizenship was the spouse or common-law partner, or child, of a permanent resident referred to in subsection (1.02) and resided with that permanent resident shall be treated as equivalent to one day of physical presence in Canada for the purposes of paragraphs (1)(c) and 11(1)(d). Intention (1.1) For the purposes of paragraphs (1)(c.1) and 11(1)(d.1), the person’s intention must be continuous from the date of his or her application until they have taken the oath of citizenship. (3) Section 5 of the Act is amended by adding the following before subsection (2): Canadian Armed Forces — permanent resident (1.2) Paragraph (1)(c) does not apply to a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act who, within the period referred to in that paragraph, completed a number of years of service in the Canadian Armed Forces that is equal to the length of residence required under that paragraph less one year. However, that paragraph does apply to the permanent resident if he or she was released other than honourably from the Canadian Armed Forces. Canadian Armed Forces — person attached or seconded (1.3) Paragraph (1)(c) does not apply to a person who is or was attached or seconded to the Canadian Armed Forces and who, within the period referred to in that paragraph, completed a 2013-2014 Citoye number of years of service with the Canadian Armed Forces that is equal to the length of residence required under that paragraph less one year. (4) Subsections 5(1.2) and (1.3) of the Act are replaced by the following: Canadian Armed Forces — permanent resident (1.2) Paragraph (1)(c) does not apply to a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act who has, subject to the regulations, no unfulfilled conditions under that Act relating to his or her status as a permanent resident and who (a) during the six years immediately before the date of his or her application, completed three years of service in the Canadian Armed Forces; and (b) has met any applicable requirement under the Income Tax Act to file a return of income in respect of three taxation years that are fully or partially within the six years immediately before the date of his or her application. However, paragraph (1)(c) does apply to the permanent resident if he or she was released other than honourably from the Canadian Armed Forces. Canadian Armed Forces — person attached or seconded (1.3) Paragraph (1)(c) does not apply to a person who is or was attached or seconded to the Canadian Armed Forces and who, within the six years immediately before the date of his or her application, completed three years of service with the Canadian Armed Forces. 2008, c. 14, s. 4(1) (5) Subsection 5(2) of the Act is replaced by the following: Grant of citizenship (2) The Minister shall grant citizenship to any person who is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act and is the minor child of a citizen, if (a) an application for citizenship is made to the Minister by a person authorized by regulation to make the application on behalf of the minor child; C. 22 Citize (b) the person has, subject to the regulations, no unfulfilled conditions under that Act relating to his or her status as a permanent resident; (c) in the case of a person who is 14 years of age or over at the date of the application, he or she has an adequate knowledge of one of the official languages of Canada; and (d) in the case of a person who is 14 years of age or over at the date of the application, he or she demonstrates in one of the official languages of Canada that he or she has an adequate knowledge of Canada and of the responsibilities and privileges of citizenship. 1992, c. 21, s. 7 (6) The portion of subsection 5(3) of the Act before paragraph (c) is replaced by the following: Waiver by Minister on compassionate grounds (3) The Minister may, in his or her discretion, after having reviewed a person’s particular circumstances, waive on compassionate grounds, (a) in the case of any person, the requirements of paragraph (1)(d) or (e) or (2)(c) or (d); (b) in the case of a minor, (i) the requirement respecting age set out in paragraph (1)(b), (ii) the requirement respecting length of physical presence in Canada set out in paragraph (1)(c), (iii) the requirement respecting intent set out in paragraph (1)(c.1), or (iv) the requirement respecting the taking of the oath of citizenship; (b.1) in the case of any person who is incapable of forming the intent referred to in paragraph (1)(c.1) or 11(1)(e) because of a mental disability, the requirement respecting that intent; and (7) Subsection 5(4) of the Act is replaced by the following: 2013-2014 Citoye Special cases (4) Despite any other provision of this Act, the Minister may, in his or her discretion, grant citizenship to any person to alleviate cases of special and unusual hardship or to reward services of an exceptional value to Canada. 2008, c. 14, s. 4(2) (8) Paragraph 5(5)(d) of the Act is replaced by the following: (d) has been physically present in Canada for at least 1,095 days during the four years immediately before the date of his or her application; 2008, c. 14, par. 13(3)(a) 4. (1) The portion of subsection 5.1(1) of the Act before paragraph (a) is replaced by the following: Adoptees — minors 5.1 (1) Subject to subsections (3) and (4), the Minister shall, on application, grant citizenship to a person who was adopted by a citizen on or after January 1, 1947 while the person was a minor child if the adoption (2) The portion of subsection 5.1(1) of the Act before paragraph (a) is replaced by the following: Adoptees — minors 5.1 (1) Subject to subsections (3) and (4), the Minister shall, on application, grant citizenship to a person who, while a minor child, was adopted by a citizen on or after January 1, 1947, was adopted before that day by a person who became a citizen on that day, or was adopted before April 1, 1949 by a person who became a citizen on that later day further to the union of Newfoundland and Labrador with Canada, if the adoption (3) Subsection 5.1(1) of the Act is amended by striking out “and” at the end of paragraph (c) and by adding the following after paragraph (c): (c.1) did not occur in a manner that circumvented the legal requirements for international adoptions; and C. 22 2008, c. 14, par. 13(3)(b) (4) The portion of subsection 5.1(2) of the Act before paragraph (a) is replaced by the following: Adoptees — adults (2) Subject to subsections (3) and (4), the Minister shall, on application, grant citizenship to a person who was adopted by a citizen on or after January 1, 1947 while the person was at least 18 years of age if Citize (5) The portion of subsection 5.1(2) of the Act before paragraph (a) is replaced by the following: Adoptees — adults (2) Subject to subsections (3) and (4), the Minister shall, on application, grant citizenship to a person who, while at least 18 years of age, was adopted by a citizen on or after January 1, 1947, was adopted before that day by a person who became a citizen on that day, or was adopted before April 1, 1949 by a person who became a citizen on that later day further to the union of Newfoundland and Labrador with Canada, if 2007, c. 24, s. 2 (6) Paragraph 5.1(2)(b) of the Act is replaced by the following: (b) the adoption meets the requirements set out in paragraphs (1)(c) to (d). 2008, c. 14, par. 13(3)(c) (7) The portion of subsection 5.1(3) of the Act before paragraph (a) is replaced by the following: Quebec adoptions (3) Subject to subsection (4), the Minister shall, on application, grant citizenship to a person in respect of whose adoption — by a citizen who is subject to Quebec law governing adoptions — a decision was made abroad on or after January 1, 1947 if (8) The portion of subsection 5.1(3) of the Act before paragraph (a) is replaced by the following: Quebec adoptions (3) Subject to subsection (4), the Minister shall, on application, grant citizenship to a person in respect of whose adoption, by a citizen who is subject to Quebec law governing 2013-2014 Citoye adoptions, a decision was made abroad on or after January 1, 1947 — or to a person in respect of whose adoption, by a person who became a citizen on that day and who is subject to Quebec law governing adoptions, a decision was made abroad before that day — if (9) Section 5.1 of the Act is amended by adding the following after subsection (3): Not applicable — after first generation (4) No person who is adopted may be granted citizenship under any of subsections (1) to (3) (a) if, at the time of his or her adoption, only one of the adoptive parents was a citizen and that parent was a citizen under paragraph 3(1)(b), (c.1), (e), (g) or (h), or both of the adoptive parents were citizens under any of those paragraphs; or (b) if, at any time, only one of the adoptive parents was a citizen and that parent was a citizen under any of the provisions referred to in subparagraphs 3(3)(b)(i) to (viii), or both of the adoptive parents were citizens under any of those provisions. Exception — child or grandchild of person in service abroad (5) Subsection (4) does not apply to a person who was (a) adopted by a parent who, at the time of the person’s adoption, was employed outside Canada in or with the Canadian Armed Forces, the federal public administration or the public service of a province, otherwise than as a locally engaged person; (b) adopted by a parent one or both of whose parents, at the time of that parent’s birth, were employed outside Canada in or with the Canadian Armed Forces, the federal public administration or the public service of a province, otherwise than as a locally engaged person; or (c) adopted by a parent one or both of whose adoptive parents, at the time of that parent’s adoption, were employed outside Canada in or with the Canadian Armed Forces, the C. 22 Citize federal public administration or the public service of a province, otherwise than as a locally engaged person. (10) Paragraph 5.1(4)(a) of the Act is replaced by the following: (a) if, at the time of his or her adoption, only one of the adoptive parents was a citizen and that parent was a citizen under paragraph 3(1)(b), (c.1), (e), (g), (h), (o), (p), (q) or (r), or both of the adoptive parents were citizens under any of those paragraphs; (a.1) if the person was adopted before January 1, 1947 and, on that day, only one of the adoptive parents was a citizen and that parent was a citizen under paragraph 3(1)(o) or (q), or both of the adoptive parents were citizens under either of those paragraphs; (a.2) if the person was adopted before April 1, 1949 and, on that day, only one of the adoptive parents was a citizen and that parent was a citizen under paragraph 3(1)(p) or (r), or both of the adoptive parents were citizens under either of those paragraphs; or (11) Section 5.1 of the Act is amended by adding the following after subsection (5): Exception — Canada and Newfoundland and Labrador (6) Paragraphs 5.1(4)(a) and (a.1) do not apply to a person who is adopted before April 1, 1949 if (a) only one adoptive parent was a citizen at the time of the adoption, in the case of paragraph (a), or was a citizen on January 1, 1947, in the case of paragraph (a.1); and (b) the other adoptive parent became a citizen on April 1, 1949 further to the union of Newfoundland and Labrador with Canada, other than under paragraph 3(1)(p) or (r). 5. The Act is amended by adding the following after section 5.1: 2013-2014 Citizenship by way of grant under section 5.1 — grandchild of person in service abroad Citoye 5.2 A person born outside Canada who was adopted by a parent referred to in paragraph (a) or (b) and who is either a citizen under prior legislation or the former Act — other than under any provision referred to in any of subparagraphs 3(3)(b)(i) to (viii) — or was granted citizenship under paragraph 5(2)(a) of this Act, as it read before April 17, 2009, or under subsection 5(1), (2), or (4) or 11(1) of this Act is deemed, as of the coming into force of this section, to have been granted citizenship under section 5.1: (a) a parent one or both of whose parents, at the time of that parent’s birth, were employed outside Canada in or with the Canadian Armed Forces, the federal public administration or the public service of a province, otherwise than as a locally engaged person; or (b) a parent one or both of whose adoptive parents, at the time of that parent’s adoption, were employed outside Canada in or with the Canadian Armed Forces, the federal public administration or the public service of a province, otherwise than as a locally engaged person. 2008, c. 14, s. 5 6. Section 7 of the Act is replaced by the following: No loss except as provided 7. A person who is a citizen shall not cease to be a citizen except in accordance with this Part or regulations made under paragraph 27(1)(j.1). 7. (1) The portion of subsection 9(1) of the Act before paragraph (a) is replaced by the following: Renunciation of citizenship 9. (1) Subject to subsection (2.1), a citizen may, on application, renounce his citizenship if he (2) Section 9 of the Act is amended by adding the following after subsection (2): Exception (2.1) No application for renunciation may be made if the Minister has provided the applicant with a notice referred to in subsection 10(3) or has commenced an action under subsection 10.1(1) or (2) for a declaration in respect of the C. 22 Citize applicant until the Minister provides the applicant with his or her decision under subsection 10(5) or a final judgment has been rendered in that action, as the case may be. Processing of application suspended (2.2) If an application for renunciation is made and the Minister subsequently provides the applicant with a notice referred to in subsection 10(3) or commences an action under subsection 10.1(1) or (2) for a declaration in respect of the applicant, the processing of that application is suspended until the Minister provides the applicant with his or her decision under subsection 10(5) or a final judgment has been rendered in that action, as the case may be. (3) Subsection 9(3) of the Act is replaced by the following: Certificate of renunciation (3) If an application under subsection (1) is approved by the Minister, the Minister shall issue a certificate of renunciation to the applicant and the applicant ceases to be a citizen after the expiration of the day on which the certificate is issued or any later day that the certificate may specify. 8. Section 10 of the Act is replaced by the following: Revocation by Minister — fraud, false representation, etc. 10. (1) Subject to subsection 10.1(1), the Minister may revoke a person’s citizenship or renunciation of citizenship if the Minister is satisfied on a balance of probabilities that the person has obtained, retained, renounced or resumed his or her citizenship by false representation or fraud or by knowingly concealing material circumstances. Revocation by Minister — convictions relating to national security (2) The Minister may revoke a person’s citizenship if the person, before or after the coming into force of this subsection and while the person was a citizen, (a) was convicted under section 47 of the Criminal Code of treason and sentenced to imprisonment for life or was convicted of high treason under that section; 2013-2014 Citoye (b) was convicted of a terrorism offence as defined in section 2 of the Criminal Code — or an offence outside Canada that, if committed in Canada, would constitute a terrorism offence as defined in that section — and sentenced to at least five years of imprisonment; (c) was convicted of an offence under any of sections 73 to 76 of the National Defence Act and sentenced to imprisonment for life because the person acted traitorously; (d) was convicted of an offence under section 78 of the National Defence Act and sentenced to imprisonment for life; (e) was convicted of an offence under section 130 of the National Defence Act in respect of an act or omission that is punishable under section 47 of the Criminal Code and sentenced to imprisonment for life; (f) was convicted under the National Defence Act of a terrorism offence as defined in subsection 2(1) of that Act and sentenced to at least five years of imprisonment; (g) was convicted of an offence described in section 16 or 17 of the Security of Information Act and sentenced to imprisonment for life; or (h) was convicted of an offence under section 130 of the National Defence Act in respect of an act or omission that is punishable under section 16 or 17 of the Security of Information Act and sentenced to imprisonment for life. Notice (3) Before revoking a person’s citizenship or renunciation of citizenship, the Minister shall provide the person with a written notice that specifies (a) the person’s right to make written representations; (b) the period within which the person may make his or her representations and the form and manner in which they must be made; and (c) the grounds on which the Minister is relying to make his or her decision. C. 22 Hearing (4) A hearing may be held if the Minister, on the basis of prescribed factors, is of the opinion that a hearing is required. Notice of decision (5) The Minister shall provide his or her decision to the person in writing. Revocation for fraud — declaration of Court 10.1 (1) If the Minister has reasonable grounds to believe that a person obtained, retained, renounced or resumed his or her citizenship by false representation or fraud or by knowingly concealing material circumstances, with respect to a fact described in section 34, 35 or 37 of the Immigration and Refugee Protection Act other than a fact that is also described in paragraph 36(1)(a) or (b) or (2)(a) or (b) of that Act, the person’s citizenship or renunciation of citizenship may be revoked only if the Minister seeks a declaration, in an action that the Minister commences, that the person has obtained, retained, renounced or resumed his or her citizenship by false representation or fraud or by knowingly concealing material circumstances and the Court makes such a declaration. Revocation for engaging in armed conflict with Canada — declaration of Court (2) If the Minister has reasonable grounds to believe that a person, before or after the coming into force of this subsection and while the person was a citizen, served as a member of an armed force of a country or as a member of an organized armed group and that country or group was engaged in an armed conflict with Canada, the person’s citizenship may be revoked only if the Minister — after giving notice to the person — seeks a declaration, in an action that the Minister commences, that the person so served, before or after the coming into force of this subsection and while they were a citizen, and the Court makes such a declaration. Effect of declaration (3) Each of the following has the effect of revoking a person’s citizenship or renunciation of citizenship: Citize (a) a declaration made under subsection (1); (b) a declaration made under subsection (2). Proof (4) For the purposes of subsection (1), the Minister need prove only that the person has obtained, retained, renounced or resumed his or 2013-2014 Citoye her citizenship by false representation or fraud or by knowingly concealing material circumstances. Presumption 10.2 For the purposes of subsections 10(1) and 10.1(1), a person has obtained or resumed his or her citizenship by false representation or fraud or by knowingly concealing material circumstances if the person became a permanent resident, within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act, by false representation or fraud or by knowingly concealing material circumstances and, because of having acquired that status, the person subsequently obtained or resumed citizenship. Effect of revocation 10.3 A person whose citizenship is revoked under subsection 10(2) or paragraph 10.1(3)(b) becomes a foreign national within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act. Restriction 10.4 (1) Subsections 10(2) and 10.1(2) do not operate so as to authorize any decision, action or declaration that conflicts with any international human rights instrument regarding statelessness to which Canada is signatory. Burden of proof (2) If an instrument referred to in subsection (1) prohibits the deprivation of citizenship that would render a person stateless, a person who claims that subsection 10(2) or 10.1(2) would operate in the manner described in subsection (1) must prove, on a balance of probabilities, that the person is not a citizen of any country of which the Minister has reasonable grounds to believe the person is a citizen. Inadmissibility 10.5 (1) On the request of the Minister of Public Safety and Emergency Preparedness, the Minister shall, in the originating document that commences an action under subsection 10.1(1), seek a declaration that the person who is the subject of the action is inadmissible on security grounds, on grounds of violating human or international rights or on grounds of organized criminality under, respectively, subsection 34(1), paragraph 35(1)(a) or (b) or subsection 37(1) of the Immigration and Refugee Protection Act. C. 22 Party (2) When a declaration is sought under subsection (1), the Minister of Public Safety and Emergency Preparedness becomes a party to the action commenced under subsection 10.1(1). Removal order (3) A declaration that the person is inadmissible on one of the grounds referred to in subsection (1) is a removal order against the person under the Immigration and Refugee Protection Act that comes into force when it is made, without the necessity of holding or continuing an examination or an admissibility hearing under that Act. The removal order is a deportation order as provided for in regulations made under that Act. Procedure (4) If a declaration is sought under subsection (1), the Court shall first hear and decide all matters related to the declaration sought under subsection 10.1(1). If the Court denies the declaration sought under subsection 10.1(1), it shall also deny the declaration sought under subsection (1). Evidence (5) If a declaration sought under subsection (1) is not denied under subsection (4), the Court Citize (a) shall assess the facts — whether acts or omissions — alleged in support of the declaration on the basis of reasonable grounds to believe that they have occurred, are occurring or may occur; (b) shall take into account the evidence already admitted by it and consider as conclusive any finding of fact already made by it in support of the declaration sought under subsection 10.1(1); and (c) with respect to any additional evidence, is not bound by any legal or technical rules of evidence and may receive and base its decision on any evidence adduced in the proceedings that it considers credible or trustworthy in the circumstances. Single judgment (6) The Court shall issue a single judgment in respect of the declarations sought under subsections (1) and 10.1(1). 2013-2014 Citoye No appeal from interlocutory judgment 10.6 Despite paragraph 27(1)(c) of the Federal Courts Act, no appeal may be made from an interlocutory judgment made with respect to a declaration referred to in subsection 10.1(1) or (2) or 10.5(1). No appeal unless question stated 10.7 An appeal to the Federal Court of Appeal may be made from a judgment under section 10.1 or 10.5 only if, in rendering judgment, the judge certifies that a serious question of general importance is involved and states the question. 9. (1) Paragraph 11(1)(b) of the Act is replaced by the following: (b) is not the subject of an order made under section 10, as it read immediately before the coming into force of section 8 of the Strengthening Canadian Citizenship Act, a decision made under section 10, a declaration made under section 10.1 or an order made under section 18 of the former Act; (b.1) is not the subject of a declaration made under section 20; 2001, c. 27, s. 229 (2) Subsection 11(1) of the Act is amended by striking out “and” at the end of paragraph (c) and by replacing paragraph (d) with the following: (d) has become a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act, has, subject to the regulations, no unfulfilled conditions under that Act relating to his or her status as a permanent resident and has, since having ceased to be a citizen and become a permanent resident, (i) been physically present in Canada for at least 365 days during the two years immediately before the date of the application, and (ii) met any applicable requirement under the Income Tax Act to file a return of income in respect of the taxation year immediately before the year in which the application is made; and (e) intends, if granted citizenship, (i) to continue to reside in Canada, C. 22 Citize (ii) to enter into, or continue in, employment outside Canada in or with the Canadian Armed Forces, the federal public administration or the public service of a province, otherwise than as a locally engaged person, or (iii) to reside with his or her spouse or common-law partner or parent, who is a Canadian citizen or permanent resident and is employed outside Canada in or with the Canadian Armed Forces, the federal public administration or the public service of a province, otherwise than as a locally engaged person. (3) Section 11 of the Act is amended by adding the following after subsection (1): Canadian Armed Forces — permanent resident (1.1) Paragraph (1)(d) does not apply to a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act who, within the year immediately preceding the date of the application, completed six months of service in the Canadian Armed Forces. However, that paragraph does apply to the permanent resident if he or she was released other than honourably from the Canadian Armed Forces. Canadian Armed Forces — person attached or seconded (1.2) Paragraph (1)(d) does not apply to a person who is or was attached or seconded to the Canadian Armed Forces and who, within the year immediately preceding the date of the application, completed six months of service with the Canadian Armed Forces. (4) Subsections 11(1.1) and (1.2) of the Act are replaced by the following: Canadian Armed Forces — permanent resident (1.1) Paragraph (1)(d) does not apply to a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act who has, subject to the regulations, no unfulfilled conditions under that Act relating to his or her status as a permanent resident and who (a) during the two years immediately before the date of the application, completed six months of service in the Canadian Armed Forces; and 2013-2014 Citoye (b) has met any applicable requirement under the Income Tax Act to file a return of income in respect of the taxation year immediately before the year in which the application is made. However, paragraph (1)(d) does apply to the permanent resident if he or she was released other than honourably from the Canadian Armed Forces. Canadian Armed Forces — person attached or seconded (1.2) Paragraph (1)(d) does not apply to a person who is or was attached or seconded to the Canadian Armed Forces and who, during the two years immediately before the date of the application, completed six months of service with the Canadian Armed Forces. 2008, c. 14, s. 13(4) 10. Part IV of the Act is replaced by the following: PART IV EVIDENCE OF CITIZENSHIP Application for evidence of citizenship 12. (1) The Minister shall — on application by a person — determine, including by way of an electronic system, whether they are a citizen and, if they are, (a) subject to any regulations made under paragraph 27(1)(i), issue a certificate of citizenship to them; or (b) subject to any regulations made under paragraph 27(1)(i) or (i.1), provide them with some other means to establish their citizenship. Providing evidence of citizenship on acquisition (2) After a person acquires citizenship as a result of an application under section 5 or 5.1 or subsection 11(1), the Minister shall (a) issue a certificate of citizenship to the person; or (b) provide the person with some other means to establish their citizenship. 2008, c. 14, s. 9 11. Section 13 of the Act is replaced by the following: Applications 13. An application is to be accepted for processing under this Act only if all of the following conditions are satisfied: C. 22 Citize (a) the application is made in the form and manner and at the place required under this Act; (b) it includes the information required under this Act; (c) it is accompanied by any supporting evidence and fees required under this Act. Suspension of processing 13.1 The Minister may suspend the processing of an application for as long as is necessary to receive (a) any information or evidence or the results of any investigation or inquiry for the purpose of ascertaining whether the applicant meets the requirements under this Act relating to the application, whether the applicant should be the subject of an admissibility hearing or a removal order under the Immigration and Refugee Protection Act or whether section 20 or 22 applies with respect to the applicant; and (b) in the case of an applicant who is a permanent resident and who is the subject of an admissibility hearing under the Immigration and Refugee Protection Act, the determination as to whether a removal order is to be made against the applicant. Abandonment of application 13.2 (1) The Minister may treat an application as abandoned (a) if the applicant fails, without reasonable excuse, when required by the Minister under section 23.1, (i) in the case where the Minister requires additional information or evidence without requiring an appearance, to provide the additional information or evidence by the date specified, or (ii) in the case where the Minister requires an appearance for the purpose of providing additional information or evidence, to appear at the time and at the place — or 2013-2014 Citoye at the time and by the means — specified or to provide the additional information or evidence at his or her appearance; or (b) in the case of an applicant who must take the oath of citizenship to become a citizen, if the applicant fails, without reasonable excuse, to appear and take the oath at the time and at the place — or at the time and by the means — specified in an invitation from the Minister. Effect of abandonment (2) If the Minister treats an application as abandoned, no further action is to be taken with respect to it. 2008, c. 14, s. 10 12. (1) Subsection 14(1) of the Act is replaced by the following: Consideration by citizenship judge 14. (1) If an application is accepted for processing and later referred to a citizenship judge because the Minister is not satisfied that the applicant meets the requirements of the following provisions, the citizenship judge shall determine whether the applicant meets those requirements within 60 days after the day on which the application is referred: (a) paragraph 5(1)(c), in the case of an application for citizenship under subsection 5(1); (b) paragraph 5(5)(d), in the case of an application for citizenship under subsection 5(5); and (c) paragraph 11(1)(d), in the case of an application for resumption of citizenship under subsection 11(1). (2) Paragraphs 14(1)(a) to (c) of the Act are replaced by the following: (a) subparagraphs 5(1)(c)(i) and (ii), in the case of an application for citizenship under subsection 5(1); (b) paragraph 5(5)(d), in the case of an application for citizenship under subsection 5(5); and (c) subparagraph 11(1)(d)(i), in the case of an application for resumption of citizenship under subsection 11(1). C. 22 2001, c. 27, s. 230 (3) Subsections 14(1.1) to (6) of the Act are replaced by the following: Interruption of proceedings (1.1) Despite subsection (1), the citizenship judge is not authorized to make a determination until Citize (a) the completion of any investigation or inquiry for the purpose of ascertaining whether the applicant should be the subject of an admissibility hearing or a removal order under the Immigration and Refugee Protection Act or whether section 20 or 22 applies to the applicant; and (b) if the applicant is the subject of an admissibility hearing under the Immigration and Refugee Protection Act, a determination as to whether a removal order is to be made against that applicant. Application returned to Minister (1.2) Despite subsection (1), the citizenship judge is not authorized to make a determination if (a) after the completion of an investigation or inquiry referred to in paragraph (1.1)(a), it is determined that section 20 or 22 applies to the applicant; and (b) after an admissibility hearing referred to in paragraph (1.1)(b), there has been a determination to make a removal order against the applicant. Notice to Minister (2) Without delay after making a determination under subsection (1) in respect of an application, the citizenship judge shall approve or not approve the application in accordance with his or her determination, notify the Minister accordingly and provide the Minister with the reasons for his or her decision. Notice to applicant (3) If a citizenship judge does not approve an application under subsection (2), the citizenship judge shall without delay notify the applicant of his or her decision, of the reasons for it and of the right to apply for judicial review. 2002, c. 8, par. 182(1)(j) 13. Sections 15 to 17 of the Act are replaced by the following: 2013-2014 Obligation — answer truthfully Citoye 15. A person who makes an application under this Act must answer truthfully all questions put to him or her that are related to the application. 14. Section 18 of the Act is repealed. 15. (1) The portion of subsection 19(2) of the Act before paragraph (a) is replaced by the following: Report to Review Committee (2) The Minister may make a report to the Review Committee if the Minister is of the opinion that a person should not be granted citizenship under section 5 or subsection 11(1) or administered the oath of citizenship or be issued a certificate of renunciation under section 9 because there are reasonable grounds to believe that the person has engaged, is engaging or may engage in activity (2) The portion of subsection 19(2) of the English version of the Act after paragraph (b) is repealed. 1997, c. 22, s. 3 16. (1) Subsection 20(1) of the Act is replaced by the following: Declaration by Governor in Council — security 20. (1) Despite anything in this Act, a person shall not be granted citizenship under section 5 or subsection 11(1) or administered the oath of citizenship or be issued a certificate of renunciation under section 9 if, after considering the report made under subsection 19(6) by the Review Committee or the person appointed under subsection 19.1(1), the Governor in Council declares that there are reasonable grounds to believe that the person with respect to whom the report was made has engaged, is engaging or may engage in an activity described in paragraph 19(2)(a) or (b). (2) Subsection 20(2) of the Act is replaced by the following: Effect on applications and appeals (2) If a person is the subject of a declaration made under subsection (1), any application that has been made by that person under section 5 or 9 or subsection 11(1) is deemed to be refused and any related application for judicial review or appeal is deemed to be dismissed. C. 22 Citize (3) Subsection 20(3) of the Act is replaced by the following: Expiration of declaration (3) A declaration made under subsection (1) ceases to have effect 10 years after the day on which it is made. 17. The portion of section 21 of the Act before paragraph (a) is replaced by the following: Periods not counted as physical presence 21. Despite anything in this Act, no period may be counted as a period of physical presence for the purpose of this Act during which a person has been, under any enactment in force in Canada, 18. The Act is amended by adding the following after section 21: Representation or advice for consideration Persons who may represent or advise 21.1 (1) Every person commits an offence who knowingly, directly or indirectly, represents or advises a person for consideration — or offers to do so — in connection with a proceeding or application under this Act. (2) Subsection (1) does not apply to (a) a lawyer who is a member in good standing of a law society of a province or a notary who is a member in good standing of the Chambre des notaires du Québec; (b) any other member in good standing of a law society of a province; or (c) a member in good standing of a body designated under subsection (5). Students-at-law (3) Subsection (1) does not apply to a student-at-law who offers or provides representation or advice to a person if the student-at-law is acting under the supervision of a person described in paragraph (2)(a) who is representing or advising the person — or offering to do so — in connection with a proceeding or application under this Act. Agreement or arrangement with Her Majesty (4) Subsection (1) does not apply to an entity, including a person acting on its behalf, that offers or provides services to assist persons in connection with an application under this Act if it is acting in accordance with an agreement or 2013-2014 Citoye arrangement between that entity and Her Majesty in right of Canada that authorizes it to provide those services. Designation by Minister (5) The Minister may, by regulation, designate a body whose members in good standing may represent or advise a person for consideration — or offer to do so — in connection with a proceeding or application under this Act. Regulations — required information (6) The Governor in Council may make regulations requiring the designated body to provide the Minister with any information set out in the regulations, including information relating to its governance and information to assist the Minister to evaluate whether the designated body governs its members in a manner that is in the public interest so that they provide professional and ethical representation and advice. Regulations — transitional measures (7) The Minister may, by regulation, provide for measures respecting any transitional issues raised by the exercise of his or her power under subsection (5), including measures (a) making any person or member of a class of persons a member for a specified period of a body that is designated under that subsection; and (b) providing that members or classes of members of a body that has ceased to be a designated body under that subsection continue for a specified period to be authorized to represent or advise a person for consideration — or offer to do so — in connection with a proceeding or application under this Act without contravening subsection (1). Persons made members of body (8) For greater certainty, nothing in the measures described in paragraph (7)(a) exempts a person made a member of a body under the measures from the body’s disciplinary rules concerning suspension or revocation of membership for providing — or offering to provide — representation or advice that is not professional or is not ethical. C. 22 Meaning of “proceeding” (9) For greater certainty, in this section “proceeding” does not include a proceeding before a superior court. 1992, c. 47, s. 67(1) 19. (1) Paragraph 22(1)(b) of the Act is replaced by the following: Citize (a.1) while the person is serving a sentence outside Canada for an offence committed outside Canada that, if committed in Canada, would constitute an offence under an enactment in force in Canada; (a.2) while the person is serving a sentence outside Canada for an offence under any Act of Parliament; (b) while the person is charged with, on trial for, subject to or a party to an appeal relating to an offence under subsection 21.1(1) or 29.2(1) or (2), or an indictable offence under subsection 29(2) or (3) or any other Act of Parliament, other than an offence that is designated as a contravention under the Contraventions Act; (b.1) subject to subsection (1.1), while the person is charged with, on trial for, subject to or a party to an appeal relating to an offence committed outside Canada that, if committed in Canada, would constitute an indictable offence under any Act of Parliament; 1992, c. 49, s. 124 (2) Subsection 22(1) of the Act is amended by striking out “or” at the end of paragraph (e) and by replacing paragraph (f) with the following: (e.1) if the person directly or indirectly misrepresents or withholds material circumstances relating to a relevant matter, which induces or could induce an error in the administration of this Act; (e.2) if, during the five years immediately before the person’s application, the person was prohibited from being granted citizenship or taking the oath of citizenship under paragraph (e.1); (f) if, during the 10 years immediately before the person’s application, the person ceased to be a citizen under paragraph 10(1)(a), as it read immediately before the coming into 2013-2014 Citoye force of section 8 of the Strengthening Canadian Citizenship Act, or under subsection 10(1) or paragraph 10.1(3)(a); or (g) if the person’s citizenship has been revoked under subsection 10(2) or paragraph 10.1(3)(b). R.S., c. 30 (3rd Supp.), s. 11(2)(E); 1992, c. 47, s. 67(2); 2008, c. 14, s. 11(2) (3) Subsection 22(2) of the Act is replaced by the following: Waiver (1.1) The Minister may, in his or her discretion in the case of any person, waive the application of paragraph (1)(b.1) on compassionate grounds. Prohibition (2) Despite anything in this Act, but subject to the Criminal Records Act, a person shall not be granted citizenship under subsection 5(1), (2) or (4) or 11(1) or take the oath of citizenship if the person has been convicted of an offence under subsection 21.1(1) or 29.2(1) or (2), or an indictable offence under subsection 29(2) or (3) or any other Act of Parliament, other than an offence that is designated as a contravention under the Contraventions Act, (a) during the four-year period immediately before the date of the person’s application; or (b) during the period beginning on the date of the person’s application and ending on the date on which the person would otherwise be granted citizenship or take the oath of citizenship. Prohibition — conviction of offence outside Canada (3) Despite anything in this Act, a person shall not be granted citizenship under subsection 5(1), (2) or (4) or 11(1) or take the oath of citizenship if the person has been convicted of an offence outside Canada that, if committed in Canada, would constitute an indictable offence under any Act of Parliament, regardless of whether the person was pardoned or otherwise granted amnesty for the offence, and the conviction occurred during (a) the four-year period immediately before the date of the person’s application; or C. 22 Citize (b) the period beginning on the date of the person’s application and ending on the date that he or she would otherwise be granted citizenship or take the oath of citizenship. Prohibition — specific cases (4) Despite anything in this Act, a person shall not be granted citizenship under subsection 5(1), (2) or (4) or 11(1) or take the oath of citizenship if the person, before or after the coming into force of this subsection and while the person was a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act, (a) was convicted under section 47 of the Criminal Code of treason and sentenced to imprisonment for life or was convicted of high treason under that section; (b) was convicted of a terrorism offence as defined in section 2 of the Criminal Code — or an offence outside Canada that, if committed in Canada, would constitute a terrorism offence as defined in that section — and sentenced to at least five years of imprisonment; (c) was convicted of an offence under any of sections 73 to 76 of the National Defence Act and sentenced to imprisonment for life because the person acted traitorously; (d) was convicted of an offence under section 78 of the National Defence Act and sentenced to imprisonment for life; (e) was convicted of an offence under section 130 of the National Defence Act in respect of an act or omission that is punishable under section 47 of the Criminal Code and sentenced to imprisonment for life; (f) was convicted under the National Defence Act of a terrorism offence as defined in subsection 2(1) of that Act and sentenced to at least five years of imprisonment; (g) was convicted of an offence described in section 16 or 17 of the Security of Information Act and sentenced to imprisonment for life; (h) was convicted of an offence under section 130 of the National Defence Act in respect of an act or omission that is 2013-2014 Citoye punishable under section 16 or 17 of the Security of Information Act and sentenced to imprisonment for life; or (i) served as a member of an armed force of a country or as a member of an organized armed group and that country or group was engaged in an armed conflict with Canada. Exceptional circumstances (5) If the Minister considers that exceptional circumstances warrant it, he or she may decide that subsection (4) does not apply in respect of a person. Prohibition — taking oath (6) Despite anything in this Act, a person shall not take the oath of citizenship if they never met or they no longer meet the requirements of this Act for the grant of citizenship. 20. The Act is amended by adding the following after section 22: PART V.1 JUDICIAL REVIEW Application for judicial review only with leave 22.1 (1) An application for judicial review with respect to any matter under this Act may be made only with leave of the Court. Application for leave (2) The following provisions govern an application for leave: (a) the application must be filed in the Registry of the Court and served on the other party within 30 days after the day on which the applicant is notified of or otherwise becomes aware of the matter; (b) a judge of the Court may, for special reasons, allow an extended time for filing and serving the application; (c) a judge of the Court shall dispose of the application without delay and in a summary way and, unless a judge of the Court directs otherwise, without personal appearance; and (d) no appeal lies from the decision of the Court with respect to the application or with respect to an interlocutory decision. C. 22 Application by Minister (3) The Minister may make an application in respect of a decision of a citizenship judge. Judicial review 22.2 The following provisions govern the judicial review: Citize (a) the judge who grants leave shall fix the day and place for a hearing; (b) the hearing shall be held no later than 90 days after the day on which leave is granted and, unless the parties agree otherwise, no earlier than 30 days after that day; (c) the judge shall dispose of the application without delay and in a summary way; and (d) an appeal to the Federal Court of Appeal may be made only if, in rendering judgment, the judge certifies that a serious question of general importance is involved and states the question. Rules 22.3 With the approval of the Governor in Council, the rules committee established under section 45.1 of the Federal Courts Act may make rules governing the practice and procedure in relation to applications for leave to commence an application for judicial review, applications for judicial review and appeals. The rules are binding despite any rule or practice that would otherwise apply. Inconsistency with Federal Courts Act 22.4 In the event of an inconsistency between the provisions of this Part and any provision of the Federal Courts Act, this Part prevails to the extent of the inconsistency. 21. Section 23 of the Act is replaced by the following: Delegation of authority 23. Anything that is required to be done or that may be done by the Minister or the Minister of Public Safety and Emergency Preparedness under this Act or the regulations may be done on that Minister’s behalf by any person authorized by that Minister in writing to act on that Minister’s behalf without proof of the authenticity of the authorization. 22. The Act is amended by adding the following after section 23: 2013-2014 Additional information, evidence or appearance Citoye 23.1 The Minister may require an applicant to provide any additional information or evidence relevant to his or her application, specifying the date by which it is required. For that purpose, the Minister may require the applicant to appear in person or by any means of telecommunication to be examined before the Minister or before a citizenship judge, specifying the time and the place — or the time and the means — for the appearance. 23. Subsection 25(2) of the Act is replaced by the following: Proof of certificates or other documents (2) A certificate of citizenship, a document provided under paragraph 12(1)(b) or (2)(b), a certificate of naturalization or a certificate of renunciation may be proved in any legal proceeding by the production of the original certificate or document or of a document that is certified by the Minister as bearing the same information. 2008, c. 14, s. 12(1) 24. (1) Paragraph 27(a) of the Act is repealed. (2) Paragraph 27(b) of the Act is amended by adding the following after subparagraph (ii): (iii) the provision under paragraph 12(1)(b) or (2)(b) of any means of establishing citizenship other than a certificate of citizenship, (3) Section 27 of the Act is amended by adding the following after paragraph (c): (c.1) providing for the circumstances in which an unfulfilled condition referred to in paragraph 5(1)(c), (2)(b) or 11(1)(d) need not be fulfilled; (4) Subparagraph 27(d)(ii) of the Act is replaced by the following: (ii) has an adequate knowledge of Canada and of the responsibilities and privileges of citizenship, as demonstrated in one of the official languages of Canada; 2008, c. 14, s. 12(5) (5) Paragraphs 27(i) to (k) of the Act are replaced by the following: C. 22 Citize (i) providing for the number of copies of any declaration, certificate, or other document made, issued or provided under this Act or prior legislation that any person is entitled to have; (i.1) respecting the provision under paragraph 12(1)(b) or (2)(b) of a means of establishing citizenship other than a certificate of citizenship; (j) providing for the surrender and retention of certificates of citizenship, certificates of naturalization and certificates of renunciation issued or granted under this Act or prior legislation and of documents provided under paragraph 12(1)(b) or (2)(b) if there is reason to believe that their holder may not be entitled to them or has contravened any of the provisions of this Act; (j.1) providing for the renunciation of citizenship by persons (i) who are citizens under paragraph 3(1)(f) or (g), (ii) who are citizens under any of paragraphs 3(1)(k) to (r) and who did not, before the coming into force of this subparagraph, become citizens by way of grant as defined in subsection 3(9), or (iii) who are citizens under paragraph 3(1)(b) for the sole reason that one or both parents are persons referred to in any of paragraphs 3(1)(k) to (n) and who did not, before the coming into force of this subparagraph, become citizens by way of grant as defined in subsection 3(9); (j.2) prescribing the factors that the Minister shall consider in forming an opinion as to whether a hearing is required under subsection 10(4); (k) providing for the surrender and cancellation of certificates and documents referred to in paragraph (j) if their holder is not entitled to them; (k.1) providing for the collection, retention, use, disclosure and disposal of information for the purposes of this Act; 2013-2014 Citoye (k.2) providing for the disclosure of information for the purposes of national security, the defence of Canada or the conduct of international affairs, including the implementation of an agreement or arrangement entered into under section 5 of the Department of Citizenship and Immigration Act; (k.3) providing for the disclosure of information to verify the citizenship status or identity of any person for the purposes of administering any federal or provincial law or law of another country; (k.4) providing for the disclosure of information for the purposes of cooperation within the Government of Canada and between the Government of Canada and the government of a province; (k.5) respecting the disclosure of information relating to the professional or ethical conduct of a person referred to in any of paragraphs 21.1(2)(a) to (c) in connection with a proceeding — other than a proceeding before a superior court — or application under this Act to a body that is responsible for governing or investigating that conduct or to a person who is responsible for investigating that conduct, for the purposes of ensuring that persons referred to in those paragraphs offer and provide professional and ethical representation and advice to persons in connection with such proceedings and applications; and (6) Section 27 of the Act is renumbered as subsection 27(1) and is amended by adding the following: Conditions (2) Regulations made under paragraphs (1)(k.1) to (k.5) may include conditions under which the collection, retention, use, disposal and disclosure may be made. 2007, c. 24, s. 3.1 25. Subsection 27.1(1) of the Act is replaced by the following: Laying of proposed regulations 27.1 (1) The Minister shall cause a copy of each regulation proposed to be made under paragraph 27(1)(d.1) to be laid before each C. 22 Citize House of Parliament, and each House shall refer the proposed regulation to the appropriate Committee of that House. 26. The Act is amended by adding the following after section 27.1: Regulations — Minister 27.2 The Minister may make regulations (a) prescribing the manner in which and the place at which applications are to be made and notices are to be given under this Act and specifying the information and evidence that is to be provided in support of them; (b) respecting the acceptance for processing of applications made under this Act by a person who has been represented or advised by a third party for consideration; (c) with regard to the requirements of paragraphs 5(1)(d) and (e) and 5(2)(c) and (d), (i) respecting the procedures to be followed or evaluation methods or tools to be used in determining whether an applicant meets those requirements or any of the criteria provided for under paragraph 27(1)(d), (ii) respecting the organizations or institutions that may conduct assessments related to those requirements or criteria, and (iii) respecting what constitutes evidence that an applicant meets those requirements or criteria; and (d) requiring an applicant who seeks a waiver by the Minister under subsection 5(3) or 9(2) to request the waiver, specifying the time and manner for making the request and respecting the justification or evidence to be provided in support. 27. The Act is amended by adding the following after section 28: Sunset — after five years 28.1 (1) Section 14 expires five years after the day on which subsection 22.1(3) comes into force unless, before then, the Minister extends its application for up to five years. 2013-2014 Citoye Sunset — further periods of up to five years (2) The Minister may, before the expiry of each extended period, extend the application of that section for up to five years. Sunset — subsection 22.1(3) (3) Subsection 22.1(3) expires 30 days after the day on which section 14 expires. 28. Subsections 29(1) to (3) of the Act are replaced by the following: Definition of “document of citizenship” 29. (1) For the purposes of this section, “document of citizenship” means a certificate of citizenship, a document provided under paragraph 12(1)(b) or (2)(b), a certificate of naturalization or a certificate of renunciation. Indictable offences and punishment (2) A person is guilty of an indictable offence and liable to imprisonment for a term of not more than five years if that person (a) obtains or uses a document of citizenship of another person to personate that other person; (b) knowingly permits a document of citizenship relating to him or her to be used by another person to personate him or her; or (c) is in possession of a document of citizenship that he or she knows has been unlawfully issued or altered, or counterfeited. Offences and punishment (3) A person is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years if that person (a) without lawful authority issues, provides or alters a document of citizenship; (b) counterfeits a document of citizenship; (c) uses, acts on or causes or attempts to cause any person to use or act on a document of citizenship, knowing it to have been unlawfully issued, provided or altered or to have been counterfeited; or (d) traffics in documents of citizenship or has such documents in his or her possession for the purpose of trafficking. C. 22 Citize 29. The Act is amended by adding the following after section 29: Contravention of subsection 21.1(1) 29.1 A person who commits an offence under subsection 21.1(1) is liable (a) on conviction on indictment, to a fine of not more than $100,000 or to imprisonment for a term of not more than two years, or to both; or (b) on summary conviction, to a fine of not more than $20,000 or to imprisonment for a term of not more than six months, or to both. Counselling misrepresentation 29.2 (1) Every person commits an offence who knowingly counsels, induces, aids or abets or attempts to counsel, induce, aid or abet any person to directly or indirectly misrepresent or withhold material circumstances relating to a relevant matter, which induces or could induce an error in the administration of this Act. Misrepresentation (2) Every person commits an offence who knowingly (a) for any of the purposes of this Act, directly or indirectly, makes any false representation, commits fraud or conceals any material circumstances; (b) communicates directly or indirectly, by any means, false or misleading information or representations with the intent to induce a person to make, or deter a person from making, an application to become a citizen, to obtain a certificate of citizenship or another document establishing citizenship or to renounce citizenship; or (c) refuses to answer a question put to him or her at an interview or a proceeding held under this Act. Penalties (3) Every person who commits an offence under subsection (1) or (2) (a) is guilty of an indictable offence and is liable to a fine of not more than $100,000 or to imprisonment for a term of not more than five years, or to both; or 2013-2014 Citoye (b) is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $50,000 or to imprisonment for a term of not more than two years, or to both. 30. Section 31 of the Act is replaced by the following: Limitation period 31. Any proceedings in respect of an offence under this Act or the regulations that is punishable on summary conviction may be instituted at any time within but not later than 10 years after the time when the offence was committed. TRANSITIONAL PROVISIONS Existing applications — sections 5, 5.1, 9 and 11 31. (1) Subject to subsections (2) and (3), an application that was made under subsection 5(1), (2), or (5), 5.1(1), (2) or (3), 9(1) or 11(1) of the Citizenship Act before the day on which subsection 3(7) comes into force and was not finally disposed of before that day is to be dealt with and disposed of in accordance with (a) the provisions of that Act — except section 3, subsection 5(4), sections 5.1 and 14 and paragraph 22(1)(f) — as they read immediately before that day; and (b) the following provisions of that Act as they read on that day: (i) section 3, (ii) paragraph 5(2)(b) and subsection 5(4), (iii) section 5.1 other than paragraph (1)(c.1), (iv) sections 13.1 to 14, and (v) paragraphs 22(1)(a.1), (a.2), (b.1), (e.1), (e.2) and (f) and subsections 22(1.1), (3) and (4). Order in council (2) On the day on which section 11 comes into force, the reference to subsection 3(7) in subsection (1) is replaced by a reference to that section 11. Paragraphs 5(1)(c) and 11(1)(d) (3) On the day on which subsection 2(2) comes into force (a) the reference to section 11 in subsection (1) is replaced by a reference to that subsection 2(2); and C. 22 Citize (b) the requirement described in paragraph 5(1)(c) or 11(1)(d) of that Act, as enacted by subsections 3(1) and 9(2), respectively, that a person have no unfulfilled conditions relating to their status as a permanent resident, applies to an application referred to in subsection (1). Reports under former section 10 32. If, immediately before the day on which section 8 comes into force, the Minister, within the meaning of the Citizenship Act, was entitled to make or had made a report referred to in section 10 of that Act, as that section 10 read immediately before that day, the matter is to be dealt with and disposed of in accordance with that Act, as it read immediately before that day. Judicial review — subsection 10(1) 33. If a matter is the subject of an order that is made under subsection 10(1) of the Citizenship Act before the day on which section 8 comes into force or as a result of the application of section 32 or subsection 40(1) and that is set aside by the Federal Court and referred back for determination, the matter is to be determined by the Governor in Council in accordance with that subsection 10(1) as it read immediately before that day. Existing applications — subsections 5(1.2) and (1.3) and 11(1.1) and (1.2) 34. (1) Subject to subsection (2), subsections 5(1.2) and (1.3) and 11(1.1) and (1.2) of the Citizenship Act, as enacted by subsections 3(3) and 9(3), respectively, continue to apply in respect of applications that were made before the day on which subsections 3(4) and 9(4) come into force and were not finally disposed of before that day. Exception (2) The requirement described in subsections 5(1.2) and 11(1.1) of the Citizenship Act, as enacted by subsections 3(4) and 9(4), respectively, that a person have no unfulfilled conditions relating to his or her status as a permanent resident applies in respect of applications referred to in subsection (1). Redetermination of decisions — sections 5, 9 and 11 35. Any decision that is made under section 5, 9 or 11 of the Citizenship Act before the day on which subsection 12(1) comes into force and that is set aside by the Federal Court and sent back for a redetermination on 2013-2014 Citoye or after the day on which that subsection comes into force is to be determined in accordance with that Act as it reads on that day. Expiry of section 14 — decisions under section 5 or 11 36. In the event that section 14 of the Citizenship Act expires in accordance with section 28.1 of that Act, any decision that is made under section 5 or 11 of that Act before the day on which that section 14 expires and that is set aside by the Federal Court and sent back for a redetermination on or after that day is to be determined in accordance with that Act as it reads on that day. Existing applications — subsection 12(1) 37. (1) An application that was made under subsection 12(1) of the Citizenship Act before the day on which subsection 3(7) comes into force and was not finally disposed of before that day is to be dealt with and disposed of in accordance with (a) the provisions of that Act — except section 3 — as they read immediately before that day; and (b) section 3 of that Act as it reads on that day. Order in council (2) On the day on which subsection 2(2) comes into force, the reference to subsection 3(7) in subsection (1) is replaced by a reference to that subsection 2(2). Existing applications — expiry of section 14 38. In the event that section 14 of the Citizenship Act expires in accordance with section 28.1 of that Act, every application that is referred to a citizenship judge for determination under that section 14 and in respect of which a decision to approve or not to approve is not made before the expiry of that section 14 is to be dealt with and disposed of in accordance with the provisions of that Act, as if that section 14 had been repealed. Existing appeals and judicial review applications 39. An appeal under subsection 14(5) of the Citizenship Act — or an application for judicial review with respect to any matter under that Act — that was commenced before the day on which section 20 comes into force and was not finally disposed of before that day is to be dealt with and disposed of in C. 22 Citize accordance with that Act and the Federal Courts Act as they read immediately before that day. Proceeding pending 40. (1) A proceeding that is pending before the Federal Court immediately before the day on which section 8 comes into force, as a result of a referral under section 18 of the Citizenship Act as that section 18 read immediately before that day, is to be dealt with and disposed of in accordance with that Act, as it read immediately before that day. Revocation cases — sections 34, 35 and 37 of Immigration and Refugee Protection Act (2) Any proceeding with respect to allegations that a person obtained, retained, renounced or resumed his or her citizenship by false representation or fraud or by knowingly concealing material circumstances, with respect to a fact described in section 34, 35 or 37 of the Immigration and Refugee Protection Act other than a fact that is also described in paragraph 36(1)(a) or (b) or (2)(a) or (b) of that Act, that is pending before the Federal Court immediately before the day on which section 8 comes into force, as a result of a referral under section 18 of the Citizenship Act as that section 18 read immediately before that day, is to be continued as a proceeding under subsection 10.1(1) of the Citizenship Act, as enacted by section 8. Minister of Public Safety and Emergency Preparedness (3) In a proceeding that is continued as set out in subsection (2), the Minister of Citizenship and Immigration, on the request of the Minister of Public Safety and Emergency Preparedness, may seek a declaration that the person is inadmissible on security grounds, on grounds of violating human or international rights or on grounds of organized criminality under, respectively, subsection 34(1), paragraph 35(1)(a) or (b) or subsection 37(1) of the Immigration and Refugee Protection Act. Other cases (4) If, immediately before the coming into force of section 8, a notice has been given under subsection 18(1) of the Citizenship Act, as that subsection read immediately before that coming into force, and the case is not 2013-2014 Citoye provided for under section 32 or any of subsections (1) to (3), the notice is cancelled and any proceeding arising from it is terminated on that coming into force, in which case the Minister, within the meaning of that Act, may provide the person to whom that notice was given a notice under subsection 10(3) of that Act, as enacted by section 8, or may commence an action for a declaration in respect of that person under subsection 10.1(1) of that Act, as enacted by section 8. CONSEQUENTIAL AMENDMENTS R.S., c. F-7; 2002, c. 8, s. 14 FEDERAL COURTS ACT 2002, c. 8, s. 30 41. Section 21 of the Federal Courts Act is repealed. 2001, c. 27 IMMIGRATION AND REFUGEE PROTECTION ACT 42. Paragraph 40(1)(d) of the Immigration and Refugee Protection Act is replaced by the following: (d) on ceasing to be a citizen under (i) paragraph 10(1)(a) of the Citizenship Act, as it read immediately before the coming into force of section 8 of the Strengthening Canadian Citizenship Act, in the circumstances set out in subsection 10(2) of the Citizenship Act, as it read immediately before that coming into force, (ii) subsection 10(1) of the Citizenship Act, in the circumstances set out in section 10.2 of that Act, or (iii) Paragraph 10.1(3)(a) of the Citizenship Act, in the circumstances set out in section 10.2 of that Act. 43. Subsection 46(2) of the Act is replaced by the following: Effect of ceasing to be citizen (2) A person becomes a permanent resident if he or she ceases to be a citizen under (a) paragraph 10(1)(a) of the Citizenship Act, as it read immediately before the coming into force of section 8 of the Strengthening Canadian Citizenship Act, other than in the C. 22 Citize circumstances set out in subsection 10(2) of the Citizenship Act, as it read immediately before that coming into force; (b) subsection 10(1) of the Citizenship Act, other than in the circumstances set out in section 10.2 of that Act; or (c) paragraph 10.1(3)(a) of the Citizenship Act, other than in the circumstances set out in section 10.2 of that Act. COORDINATING AMENDMENTS 2013, c. 33 44. (1) In this section, “other Act” means the Economic Action Plan 2013 Act, No. 1. (2) If section 170 of the other Act comes into force before subsection 24(2) of this Act, then that subsection 24(2) is repealed. (3) If section 170 of the other Act comes into force on the same day as subsection 24(2) of this Act, then that subsection 24(2) is deemed to have come into force before that section 170. (4) On the first day on which both section 27.2 of the Citizenship Act, as enacted by section 171 of the other Act, and section 27.2 of the Citizenship Act, as enacted by section 26 of this Act, are in force, section 27.2 of the Citizenship Act, as enacted by section 171 of the other Act, is renumbered as section 27.3 and is repositioned accordingly if required. Bill C-425 45. (1) Subsections (2) to (4) apply if Bill C-425, introduced in the 1st session of the 41st Parliament and entitled An Act to amend the Citizenship Act (honouring the Canadian Armed Forces) (in this section referred to as the “other Act”), receives royal assent. (2) If the other Act comes into force before subsection 3(3) of this Act, then, on the day on which that subsection 3(3) comes into force, paragraph 5(1)(e.1), subsections 9(1.1) and (1.2) and paragraph 11(1)(c.1) of the Citizenship Act are repealed and the Citizenship Act is amended by adding “and” at the end of paragraphs 5(1)(e) and 11(1)(c). 2013-2014 Citoye (3) If subsection 3(3) of this Act comes into force before the other Act, then, on the day on which the other Act comes into force, the other Act is deemed never to have come into force and is repealed. (4) If subsection 3(3) of this Act comes into force on the same day as the other Act, then that subsection 3(3) is deemed to have come into force before the other Act and subsection (3) applies as a consequence. COMING INTO FORCE Order in council 46. (1) Subsection 7(3), section 11, subsections 12(1) and (3), section 13, subsection 16(2) and sections 20, 22, 27 and 41 come into force on a day to be fixed by order of the Governor in Council. Order in council (2) Subsections 2(2), (3), (5), (6), (8), (11), (15) and (17) to (19), 3(1), (2), (4) to (6) and (8) and 4(2), (3), (5), (6), (8), (10) and (11), section 6, subsections 7(1) and (2), section 8, subsections 9(1), (2) and (4), section 10, subsection 12(2), sections 14 and 15, subsections 16(1) and (3), sections 17 to 19, 21 and 23, subsections 24(2) to (6) and sections 25, 28 to 30, 42 and 43 come into force on a day to be fixed by order of the Governor in Council that is made not earlier than one day after the day on which an order is made under subsection (1). Order in council (3) Subsection 24(1) and section 26 come into force on a day to be fixed by order of the Governor in Council. April 17, 2009 (4) Subsections 2(4), (7), (9), (10), (12), (14) and (16) and 4(1), (4), (7) and (9) are deemed to have come into force on April 17, 2009. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 23 An Act to amend the Criminal Code (trafficking in contraband tobacco) ASSENTED TO 6th NOVEMBER, 2014 BILL C-10 SUMMARY This enactment amends the Criminal Code to create a new offence of trafficking in contraband tobacco and to provide for minimum penalties of imprisonment for repeat offenders. 62-63 ELIZABETH II —————— CHAPTER 23 An Act to amend the Criminal Code (trafficking in contraband tobacco) [Assented to 6th November, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title R.S., c. C-46 2004, c. 3, s. 1(2) 1. This Act may be cited as the Tackling Contraband Tobacco Act. CRIMINAL CODE 2. Paragraph (g) of the definition “Attorney General” in section 2 of the Criminal Code is replaced by the following: (g) with respect to proceedings in relation to an offence referred to in sections 121.1, 380, 382, 382.1 and 400, means either the Attorney General of Canada or the Attorney General or Solicitor General of the province in which those proceedings are taken and includes the lawful deputy of any of them; 3. The Act is amended by adding the following after section 121: Selling, etc., of tobacco products and raw leaf tobacco 121.1 (1) No person shall sell, offer for sale, transport, deliver, distribute or have in their possession for the purpose of sale a tobacco product, or raw leaf tobacco that is not packaged, unless it is stamped. The terms “tobacco product”, “raw leaf tobacco”, “packaged” and “stamped” have the same meanings as in section 2 of the Excise Act, 2001. C. 23 Exceptions — subsections 30(2) and 32(2) and (3) of Excise Act, 2001 (2) Subsection (1) does not apply in any of the circumstances described in any of subsections 30(2) and 32(2) and (3) of the Excise Act, 2001. Exception — section 31 of Excise Act, 2001 (3) A tobacco grower does not contravene subsection (1) by reason only that they have in their possession raw leaf tobacco described in paragraph 31(a), (b) or (c) of the Excise Act, 2001. Punishment (4) Every person who contravenes subsection (1) Crimina (a) is guilty of an indictable offence and liable to imprisonment for a term of not more than five years and, if the amount of tobacco product is 10,000 cigarettes or more or 10 kg or more of any other tobacco product, or the amount of raw leaf tobacco is 10 kg or more, (i) in the case of a second offence, to a minimum punishment of imprisonment for a term of 90 days, (ii) in the case of a third offence, to a minimum punishment of imprisonment for a term of 180 days, and (iii) in the case of a fourth or subsequent offence, to a minimum punishment of imprisonment for a term of two years less a day; or (b) is guilty of an offence punishable on summary conviction and liable to imprisonment for a term of not more than six months. Subsequent offences (5) For the purpose of determining whether a convicted person has committed a second or subsequent offence, an offence under this section for which the person was previously convicted is considered to be an earlier offence whether it was prosecuted by indictment or by way of summary conviction proceedings. COMING INTO FORCE Order in council 4. This Act comes into force on a day to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 37 An Act respecting a Federal Framework on Lyme Disease ASSENTED TO 16th DECEMBER, 2014 BILL C-442 SUMMARY This enactment requires the Minister of Health to convene a conference with the provincial and territorial ministers responsible for health and with representatives of the medical community and patients’ groups for the purpose of developing a comprehensive federal framework to address the challenges of the recognition and timely diagnosis and treatment of Lyme disease. 62-63 ELIZABETH II —————— CHAPTER 37 An Act respecting a Federal Framework on Lyme Disease [Assented to 16th December, 2014] Preamble Whereas Lyme disease is an illness caused by the bacterium Borrelia burgdorferi that is spread to humans and animals through the bite of certain types of ticks and that can have serious consequences if left untreated, including recurring attacks of arthritis and neurological problems; Whereas the risk of exposure to Lyme disease is highest in parts of southern and southeastern Quebec, southern and eastern Ontario, southeastern Manitoba, New Brunswick, Nova Scotia and much of southern British Columbia; Whereas numerous peer-reviewed scientific studies have warned that a warming climate will expand the geographic range of Lyme diseasecarrying ticks further into Canada, including a 2012 paper by Leighton et al., which states that over 80% of the population in Eastern and Central Canada could be living in areas at risk of Lyme disease by 2020; Whereas, since 2009, Lyme disease has been a nationally reportable disease in Canada and all medical professionals must report cases of Lyme disease to their provincial public health authority, which in turn provides the data to the Public Health Agency of Canada; Whereas Canadians will benefit from the establishment of guidelines regarding the prevention, identification, treatment and management of Lyme disease, a coordinated national effort to track the spread of the disease, and C. 37 Federal Framework increased public education and awareness to better prevent and detect instances of Lyme disease in Canada; Whereas recent research further demonstrates the persistence of Borrelia spirochetes after antibiotic treatment that follows the guidelines used in Canada (Embers et al., 2012) and indicates that current serology does not adequately describe the diversity of Borrelia bacteria existing in Canada and that the general understanding of, and practices for dealing with, Lyme disease are no longer sufficient or in line with emerging evidence of how the disease operates (Ogden et al., 2011); Whereas the current guidelines in Canada are based on those in the United States and are so restrictive as to severely limit the diagnosis of acute Lyme disease and deny the existence of continuing infection, thus abandoning sick people with a treatable illness; And whereas the 2010 report prepared for the Provincial Health Services Authority of British Columbia entitled Chronic Lyme Disease in British Columbia, A Review of Strategic and Policy Issues concluded that current diagnostic testing for Lyme disease is inadequate and advocated placing the highest priority on the development of reliable diagnostic testing for the disease and on educating physicians so they can recognize the symptoms of Lyme disease and treat patients in a manner that is medically appropriate, including treatment with antibiotics as justified; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 2013-2014 Cadre fédéral relatif à SHORT TITLE Short title 1. This Act may be cited as the Federal Framework on Lyme Disease Act. INTERPRETATION Definitions 2. The following definitions apply in this Act. “Agency” « Agence » “Agency” means the Public Health Agency of Canada. “federal framework” « cadre fédéral » “federal framework” means a framework to address the challenges of the recognition and timely diagnosis and treatment of Lyme disease. “Minister” « ministre » “provincial and territorial ministers” « ministres provinciaux et territoriaux » “Minister” means the Minister of Health. “provincial and territorial ministers” means the provincial and territorial ministers responsible for health. FEDERAL FRAMEWORK ON LYME DISEASE Conference 3. The Minister must, no later than 12 months after the day on which this Act comes into force, convene a conference with the provincial and territorial ministers and stakeholders, including representatives of the medical community and patients’ groups, for the purpose of developing a comprehensive federal framework that includes (a) the establishment of a national medical surveillance program to use data collected by the Agency to properly track incidence rates and the associated economic costs of Lyme disease; (b) the establishment of guidelines regarding the prevention, identification, treatment and management of Lyme disease, and the sharing of best practices throughout Canada; and (c) the creation and distribution of standardized educational materials related to Lyme disease, for use by any public health care provider within Canada, designed to increase C. 37 Federal Framework national awareness about the disease and enhance its prevention, identification, treatment and management. Preparation and publication of report 4. The Minister must prepare a report that sets out the federal framework and publish the report on the Agency’s website within one year after the federal framework referred to in section 3 is developed. Report to Parliament 5. The Minister must cause a copy of the report referred to in section 4 to be laid before each House of Parliament on any of the first 90 days on which that House is sitting after the report has been published on the Agency’s website. REVIEW AND REPORT Review 6. The Agency must (a) complete a review of the effectiveness of the federal framework no later than five years after the day on which the report referred to in section 4 is published on the Agency’s website; and (b) table a report on its findings before each House of Parliament within the next ten sitting days after the review is completed. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 27 An Act to implement the Convention on Cluster Munitions ASSENTED TO 6th NOVEMBER, 2014 BILL C-6 SUMMARY This enactment implements Canada’s commitments under the Convention on Cluster Munitions. In particular, it establishes prohibitions and offences for certain activities involving cluster munitions, explosive submunitions and explosive bomblets. 62-63 ELIZABETH II —————— CHAPTER 27 An Act to implement the Convention on Cluster Munitions [Assented to 6th November, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Prohibiting Cluster Munitions Act. INTERPRETATION AND APPLICATION Definitions “cluster munition” « arme à sousmunitions » 2. The following definitions apply in this Act. “cluster munition” means a conventional munition that is designed to disperse or release explosive submunitions. However, it does not include any of the following: (a) a munition that is designed to disperse or release flares or pyrotechnic devices; (b) a munition that is designed to produce, disperse or release smoke or chaff; (c) a munition that is designed to produce electrical or electronic effects; (d) a munition that is designed exclusively for air defence; (e) a munition that is designed to contain fewer than 10 explosive submunitions, each of which (i) weighs more than four kilograms, (ii) is designed to detect and engage a target that is a single object, and C. 27 Cluster M (iii) is equipped with an electronic selfdestruction mechanism and an electronic self-deactivating feature; (f) a mine as defined in section 2 of the AntiPersonnel Mines Convention Implementation Act. “Convention” « Convention » “conventional munition” « munition classique » “explosive bomblet” « petite bombe explosive » “Convention” means the Convention on Cluster Munitions, done at Dublin on May 30, 2008, as amended from time to time to the extent that the amendment takes effect for Canada, that is set out in the schedule to this Act. “conventional munition” means a munition that is not a nuclear, radiological, chemical, biological or toxin weapon. “explosive bomblet” means a conventional munition, weighing less than 20 kg, that is not self-propelled and that, in order to perform its task, is dispersed or released from a container affixed to an aircraft and that is designed to detonate before, on or after impact. However, it does not include any of the following: (a) a flare, a pyrotechnic device or a munition that is designed to produce, disperse or release smoke or chaff; (b) a munition that is designed to produce electrical or electronic effects; (c) a munition that is designed exclusively for air defence; (d) a munition that is designed to be dispersed or released from a container that is designed to contain fewer than 10 of those munitions, each of which (i) weighs more than four kilograms, (ii) is designed to detect and engage a target that is a single object, and (iii) is equipped with an electronic selfdestruction mechanism and an electronic self-deactivating feature; (e) a mine as defined in section 2 of the AntiPersonnel Mines Convention Implementation Act. “explosive submunition” « sous-munition explosive » “explosive submunition” means a conventional munition, weighing less than 20 kg, that, in order to perform its task, is dispersed or released 2013-2014 Armes à sou from another conventional munition and that is designed to detonate before, on or after impact. However, it does not include any of the following: (a) a flare, a pyrotechnic device or a munition that is designed to produce, disperse or release smoke or chaff; (b) a munition that is designed to produce electrical or electronic effects; (c) a munition that is designed exclusively for air defence; (d) a munition that is designed to be dispersed or released from another conventional munition that is designed to contain fewer than 10 of those munitions, each of which (i) weighs more than four kilograms, (ii) is designed to detect and engage a target that is a single object, and (iii) is equipped with an electronic selfdestruction mechanism and an electronic self-deactivating feature; (e) a mine as defined in section 2 of the AntiPersonnel Mines Convention Implementation Act. “person” « personne » “use” « utilisation » Binding on Her Majesty “person” means an individual or an organization as defined in section 2 of the Criminal Code. “use”, in respect of a cluster munition, explosive submunition or explosive bomblet, means firing, dropping, launching, projecting, dispersing, releasing or otherwise delivering it for the purpose of detonation. 3. This Act is binding on Her Majesty in right of Canada or a province. C. 27 Cluster M PURPOSE OF ACT Implementation of commitments 4. The purpose of this Act is to implement Canada’s commitments under the Convention. DESIGNATION OF MINISTER Order 5. The Governor in Council may, by order, designate one or more federal ministers for the purpose of section 7. PROHIBITIONS Prohibitions 6. Subject to sections 7, 8 and 10 to 12, it is prohibited for any person to (a) use a cluster munition, explosive submunition or explosive bomblet; (b) develop, make, acquire or possess, a cluster munition, explosive submunition or explosive bomblet; (c) move a cluster munition, explosive submunition or explosive bomblet from a foreign state or territory to another foreign state or territory with the intent to transfer ownership of and control over it; (d) import or export a cluster munition, explosive submunition or explosive bomblet; (e) attempt to commit any act referred to in paragraphs (a) to (d); (f) aid, abet or counsel another person to commit any act referred to in paragraphs (a) to (d); (g) conspire with another person to commit any act referred to in paragraphs (a) to (d); or (h) receive, comfort or assist another person, knowing that the person has committed, or has aided or abetted in the commission of, any act referred to in paragraphs (a) to (d), for the purpose of enabling the person to escape. Exception — training, countermeasures, etc. 7. Any minister designated under section 5 may, by order, on any conditions that he or she considers appropriate, exempt a person or class of persons from section 6 if, in his or her 2013-2014 Armes à sou opinion, the exemption is necessary for the development of, and training in, cluster munition, explosive submunition or explosive bomblet detection, clearance or destruction techniques, or for the development of cluster munition, explosive submunition or explosive bomblet counter-measures. Exception — destruction on behalf of the Canadian Forces or the Department of National Defence 8. (1) The Minister of National Defence may, by order, on any conditions that he or she considers appropriate, exempt from section 6 a person or class of persons who, for the purpose of destroying a cluster munition, explosive submunition or explosive bomblet on behalf of the Canadian Forces or the Department of National Defence, acquires, possesses, imports or exports that munition or moves that munition from a foreign state or territory to another foreign state or territory with the intent to transfer ownership of and control over it. Exception — destruction other than on behalf of the Canadian Forces or the Department of National Defence (2) The Minister of Foreign Affairs may, by order, on any conditions that he or she considers appropriate, exempt from section 6 a person or class of persons who, for the purpose of destroying a cluster munition, explosive submunition or explosive bomblet other than on behalf of the Canadian Forces or the Department of National Defence, acquires, possesses, imports or exports that munition or moves that munition from a foreign state or territory to another foreign state or territory with the intent to transfer ownership of and control over it. Notice of revocation 9. A minister may revoke an exemption that the minister has granted under section 7 or 8 only if the minister provides reasonable notice to the person to whom the exemption was granted. Exception — deactivated cluster munitions, explosive submunitions, explosive bomblets 10. Section 6 does not prohibit a person from acquiring or possessing a cluster munition, explosive submunition or explosive bomblet, or from moving that munition from a foreign state or territory to another foreign state or territory with the intent to transfer ownership and control over it, if that munition has been deactivated by (a) removing all explosive substances; and C. 27 Cluster M (b) removing or destroying any priming, detonating, dispersal or release mechanism or rendering the mechanism inoperable in such a way that its function cannot readily be restored. Exceptions — military cooperation or combined military operations 11. (1) Section 6 does not prohibit a person who is subject to the Code of Service Discipline under any of paragraphs 60(1)(a) to (g) and (j) of the National Defence Act or who is an employee as defined in subsection 2(1) of the Public Service Employment Act, in the course of military cooperation or combined military operations involving Canada and a state that is not a party to the Convention, from (a) directing or authorizing an activity that may involve the use, acquisition, possession, import or export of a cluster munition, explosive submunition or explosive bomblet by the armed forces of that state or that may involve moving that munition by those armed forces from a foreign state or territory to another foreign state or territory with the intent to transfer ownership of and control over it; (b) expressly requesting the use of a cluster munition, explosive submunition or explosive bomblet by the armed forces of that state if the choice of munitions used is not within the exclusive control of the Canadian Forces; or (c) acquiring or possessing a cluster munition, explosive submunition or explosive bomblet, or moving that munition from a foreign state or territory to another foreign state or territory with the intent to transfer ownership of and control over it, while on attachment, exchange or secondment, or serving under similar arrangement, with the armed forces of that state. Exception — transport (2) Section 6 does not prohibit a person, in the course of military cooperation or combined military operations involving Canada and a state that is not a party to the Convention, from transporting or engaging in an activity related to the transport of a cluster munition, explosive submunition or explosive bomblet that is owned by, in the possession of or under the control of that state. 2013-2014 Exception — if act of other person not an offence Armes à sou (3) Section 6 does not prohibit a person, in the course of military cooperation or combined military operations involving Canada and a state that is not a party to the Convention, from (a) aiding, abetting or counselling another person to commit any act referred to in paragraphs 6(a) to (d), if it would not be an offence for that other person to commit that act; (b) conspiring with another person to commit any act referred to in paragraphs 6(a) to (d), if it would not be an offence for that other person to commit that act; or (c) receiving, comforting or assisting another person, knowing that that other person has committed, or has aided or abetted in the commission of, any act referred to in paragraphs 6(a) to (d), for the purpose of enabling that other person to escape, if it was not an offence for that other person to commit that act. Exception for peace officers, etc. 12. Section 6 does not prohibit a person, in the course of the person’s duties or employment, from acquiring, possessing, importing or exporting a cluster munition, explosive submunition or explosive bomblet, or from moving that munition from a foreign state or territory to another foreign state or territory with the intent to transfer ownership of and control over it, for the purpose of destroying or deactivating it or for the purpose of investigations or proceedings under an Act of Parliament, if the person is (a) an officer or non-commissioned member, as those terms are defined in subsection 2(1) of the National Defence Act; (b) a peace officer as defined in section 2 of the Criminal Code; (c) a person engaged or employed by or on behalf of Her Majesty in right of Canada or a province; or (d) a person acting on behalf of a foreign state with the permission of the Government of Canada. C. 27 Cluster M DETENTION IN A SAFE PLACE Seizure or acquisition by other means 13. An officer or non-commissioned member, as those terms are defined in subsection 2(1) of the National Defence Act, or a peace officer, as defined in section 2 of the Criminal Code, who seizes or acquires by any other means a cluster munition, explosive submunition or explosive bomblet may remove it to a safe place and detain it there. If required for proceedings 14. If a cluster munition, explosive submunition or explosive bomblet may be required for any proceedings under an Act of Parliament, a justice of the peace, a provincial court judge as defined in section 2 of the Criminal Code, a judge as defined in subsection 462.3(1) of that Act or a military judge as defined in subsection 2(1) of the National Defence Act may order its detention in a safe place until it is no longer required. DELEGATION Minister’s powers, duties and functions 15. A minister may delegate to any person, subject to any conditions that the minister considers appropriate, any powers, duties or functions conferred on the minister under this Act. AMENDMENTS TO THE CONVENTION Amendment to schedule 16. The Minister of Foreign Affairs must, by order, amend the schedule to incorporate any amendment to the Convention as soon as feasible after the amendment takes effect for Canada. ENFORCEMENT Offence — section 6 17. (1) Every person who contravenes section 6 is guilty of an offence and liable (a) on conviction on indictment, to a fine of not more than $500,000 or to imprisonment for a term of not more than five years, or to both; and (b) on summary conviction, to a fine of not more than $5,000 or to imprisonment for a term of not more than 18 months, or to both. 2013-2014 Armes à sou Offences — regulations (2) Every person who contravenes a regulation made under section 23, the contravention of which has been made an offence by that regulation, is guilty of an offence punishable on summary conviction. Sections 21, 22, 23 and 24 and subsection 465(3) of Criminal Code (3) Sections 21, 22, 23 and 24 and subsection 465(3) of the Criminal Code do not apply to any contravention of section 6. Consent of Attorney General of Canada 18. Proceedings for an offence under section 17 or under a regulation made under section 23, other than proceedings before a service tribunal as defined in subsection 2(1) of the National Defence Act, may only be commenced with the personal consent in writing of the Attorney General of Canada. Limitation period or prescription 19. Proceedings by way of summary conviction may be instituted within two years after the day on which the subject matter of the proceedings arose. Forfeiture 20. An order that a cluster munition, explosive submunition or explosive bomblet be forfeited to Her Majesty in right of Canada may be made by (a) a provincial court judge as defined in section 2 of the Criminal Code or a judge as defined in subsection 462.3(1) of that Act, on ex parte application by the Attorney General of Canada; or (b) a military judge as defined in subsection 2(1) of the National Defence Act, on ex parte application by the Director of Military Prosecutions. Forfeiture — if person found guilty 21. (1) If a person is found guilty of an offence under section 17 or under a regulation made under section 23, the court may, on application by the prosecutor, in addition to any punishment imposed, order that anything by means of which or in respect of which the offence was committed be forfeited to Her Majesty in right of Canada. Exception — real property or immovables (2) Subsection (1) does not apply to real property or immovables other than real property or immovables built or significantly modified for the purpose of facilitating the commission of the offence. C. 27 Disposal 22. Anything that is forfeited under section 20 or 21 must be disposed of as the Attorney General of Canada directs except if the thing is a cluster munition, explosive submunition or explosive bomblet or if the order to forfeit is made by a military judge as defined in subsection 2(1) of the National Defence Act. In both of those cases, the thing must be disposed of as directed by the Minister of National Defence. Cluster M REGULATIONS Regulations 23. (1) The Governor in Council may make regulations that the Governor in Council considers necessary for carrying out the purpose of this Act. Contravention of regulation (2) A regulation made under subsection (1) may make it an offence to contravene the regulation. COMING INTO FORCE Order in council 24. The provisions of this Act come into force on a day or days to be fixed by order of the Governor in Council. Armes à sous-mu 2013-2014 SCHEDULE (Sections 2 and 16) CONVENTION ON CLUSTER MUNITIONS The States Parties to this Convention, Deeply concerned that civilian populations and individual civilians continue to bear the brunt of armed conflict, Determined to put an end for all time to the suffering and casualties caused by cluster munitions at the time of their use, when they fail to function as intended or when they are abandoned, Concerned that cluster munition remnants kill or maim civilians, including women and children, obstruct economic and social development, including through the loss of livelihood, impede post-conflict rehabilitation and reconstruction, delay or prevent the return of refugees and internally displaced persons, can negatively impact on national and international peacebuilding and humanitarian assistance efforts, and have other severe consequences that can persist for many years after use, Deeply concerned also at the dangers presented by the large national stockpiles of cluster munitions retained for operational use and determined to ensure their rapid destruction, Believing it necessary to contribute effectively in an efficient, coordinated manner to resolving the challenge of removing cluster munition remnants located throughout the world, and to ensure their destruction, Determined also to ensure the full realization of the rights of all cluster munition victims and recognizing their inherent dignity, Resolved to do their utmost in providing assistance to cluster munition victims, including medical care, rehabilitation and psychological support, as well as providing for their social and economic inclusion, Recognizing the need to provide age- and gender-sensitive assistance to cluster munition victims and to address the special needs of vulnerable groups, Bearing in mind the Convention on the Rights of Persons with Disabilities which, inter alia, requires that States Parties to that Convention undertake to ensure and promote the full realization of all human rights and fundamental freedoms of all persons with disabilities without discrimination of any kind on the basis of disability, Mindful of the need to coordinate adequately efforts undertaken in various fora to address the rights and needs of victims of various types of weapons, and resolved to avoid discrimination among victims of various types of weapons, C. 27 Cluster Munitio Reaffirming that in cases not covered by this Convention or by other international agreements, civilians and combatants remain under the protection and authority of the principles of international law, derived from established custom, from the principles of humanity and from the dictates of public conscience, Resolved also that armed groups distinct from the armed forces of a State shall not, under any circumstances, be permitted to engage in any activity prohibited to a State Party to this Convention, Welcoming the very broad international support for the international norm prohibiting anti-personnel mines, enshrined in the 1997 Convention on the Prohibition of the Use, Stockpiling, Production and Transfer of Anti-Personnel Mines and on Their Destruction, Welcoming also the adoption of the Protocol on Explosive Remnants of War, annexed to the Convention on Prohibitions or Restrictions on the Use of Certain Conventional Weapons Which May be Deemed to be Excessively Injurious or to Have Indiscriminate Effects, and its entry into force on 12 November 2006, and wishing to enhance the protection of civilians from the effects of cluster munition remnants in post-conflict environments, Bearing in mind also United Nations Security Council Resolution 1325 on women, peace and security and United Nations Security Council Resolution 1612 on children in armed conflict, Welcoming further the steps taken nationally, regionally and globally in recent years aimed at prohibiting, restricting or suspending the use, stockpiling, production and transfer of cluster munitions, Stressing the role of public conscience in furthering the principles of humanity as evidenced by the global call for an end to civilian suffering caused by cluster munitions and recognizing the efforts to that end undertaken by the United Nations, the International Committee of the Red Cross, the Cluster Munition Coalition and numerous other non-governmental organizations around the world, Reaffirming the Declaration of the Oslo Conference on Cluster Munitions, by which, inter alia, States recognized the grave consequences caused by the use of cluster munitions and committed themselves to conclude by 2008 a legally binding instrument that would prohibit the use, production, transfer and stockpiling of cluster munitions that cause unacceptable harm to civilians, and would establish a framework for cooperation and assistance that ensures adequate provision of care and rehabilitation for victims, clearance of contaminated areas, risk reduction education and destruction of stockpiles, Emphasizing the desirability of attracting the adherence of all States to this Convention, and determined to work strenuously towards the promotion of its universalization and its full implementation, Armes à sous-mu 2013-2014 Basing themselves on the principles and rules of international humanitarian law, in particular the principle that the right of parties to an armed conflict to choose methods or means of warfare is not unlimited, and the rules that the parties to a conflict shall at all times distinguish between the civilian population and combatants and between civilian objects and military objectives and accordingly direct their operations against military objectives only, that in the conduct of military operations constant care shall be taken to spare the civilian population, civilians and civilian objects and that the civilian population and individual civilians enjoy general protection against dangers arising from military operations, HAVE AGREED as follows: Article 1 General obligations and scope of application 1. Each State Party undertakes never under any circumstances to: (a) Use cluster munitions; (b) Develop, produce, otherwise acquire, stockpile, retain or transfer to anyone, directly or indirectly, cluster munitions; (c) Assist, encourage or induce anyone to engage in any activity prohibited to a State Party under this Convention. 2. Paragraph 1 of this Article applies, mutatis mutandis, to explosive bomblets that are specifically designed to be dispersed or released from dispensers affixed to aircraft. 3. This Convention does not apply to mines. Article 2 Definitions For the purposes of this Convention: 1. “Cluster munition victims” means all persons who have been killed or suffered physical or psychological injury, economic loss, social marginalization or substantial impairment of the realization of their rights caused by the use of cluster munitions. They include those persons directly impacted by cluster munitions as well as their affected families and communities; 2. “Cluster munition” means a conventional munition that is designed to disperse or release explosive submunitions each weighing less than 20 kilograms, and includes those explosive submunitions. It does not mean the following: (a) A munition or submunition designed to dispense flares, smoke, pyrotechnics or chaff; or a munition designed exclusively for an air defence role; (b) A munition or submunition designed to produce electrical or electronic effects; C. 27 Cluster Munitio (c) A munition that, in order to avoid indiscriminate area effects and the risks posed by unexploded submunitions, has all of the following characteristics: (i) Each munition contains fewer than ten explosive submunitions; (ii) Each explosive submunition weighs more than four kilograms; (iii) Each explosive submunition is designed to detect and engage a single target object; (iv) Each explosive submunition is equipped with an electronic self-destruction mechanism; (v) Each explosive submunition is equipped with an electronic self-deactivating feature; 3. “Explosive submunition” means a conventional munition that in order to perform its task is dispersed or released by a cluster munition and is designed to function by detonating an explosive charge prior to, on or after impact; 4. “Failed cluster munition” means a cluster munition that has been fired, dropped, launched, projected or otherwise delivered and which should have dispersed or released its explosive submunitions but failed to do so; 5. “Unexploded submunition” means an explosive submunition that has been dispersed or released by, or otherwise separated from, a cluster munition and has failed to explode as intended; 6. “Abandoned cluster munitions” means cluster munitions or explosive submunitions that have not been used and that have been left behind or dumped, and that are no longer under the control of the party that left them behind or dumped them. They may or may not have been prepared for use; 7. “Cluster munition remnants” means failed cluster munitions, abandoned cluster munitions, unexploded submunitions and unexploded bomblets; 8. “Transfer” involves, in addition to the physical movement of cluster munitions into or from national territory, the transfer of title to and control over cluster munitions, but does not involve the transfer of territory containing cluster munition remnants; 9. “Self-destruction mechanism” means an incorporated automatically-functioning mechanism which is in addition to the primary initiating mechanism of the munition and which secures the destruction of the munition into which it is incorporated; 10. “Self-deactivating” means automatically rendering a munition inoperable by means of the irreversible exhaustion of a component, for example a battery, that is essential to the operation of the munition; 11. “Cluster munition contaminated area” means an area known or suspected to contain cluster munition remnants; Armes à sous-mu 2013-2014 12. “Mine” means a munition designed to be placed under, on or near the ground or other surface area and to be exploded by the presence, proximity or contact of a person or a vehicle; 13. “Explosive bomblet” means a conventional munition, weighing less than 20 kilograms, which is not self-propelled and which, in order to perform its task, is dispersed or released by a dispenser, and is designed to function by detonating an explosive charge prior to, on or after impact; 14. “Dispenser” means a container that is designed to disperse or release explosive bomblets and which is affixed to an aircraft at the time of dispersal or release; 15. “Unexploded bomblet” means an explosive bomblet that has been dispersed, released or otherwise separated from a dispenser and has failed to explode as intended. Article 3 Storage and stockpile destruction 1. Each State Party shall, in accordance with national regulations, separate all cluster munitions under its jurisdiction and control from munitions retained for operational use and mark them for the purpose of destruction. 2. Each State Party undertakes to destroy or ensure the destruction of all cluster munitions referred to in paragraph 1 of this Article as soon as possible but not later than eight years after the entry into force of this Convention for that State Party. Each State Party undertakes to ensure that destruction methods comply with applicable international standards for protecting public health and the environment. 3. If a State Party believes that it will be unable to destroy or ensure the destruction of all cluster munitions referred to in paragraph 1 of this Article within eight years of entry into force of this Convention for that State Party it may submit a request to a Meeting of States Parties or a Review Conference for an extension of the deadline for completing the destruction of such cluster munitions by a period of up to four years. A State Party may, in exceptional circumstances, request additional extensions of up to four years. The requested extensions shall not exceed the number of years strictly necessary for that State Party to complete its obligations under paragraph 2 of this Article. 4. Each request for an extension shall set out: (a) The duration of the proposed extension; (b) A detailed explanation of the proposed extension, including the financial and technical means available to or required by the State Party for the destruction of all cluster munitions referred to in paragraph 1 of this Article and, where applicable, the exceptional circumstances justifying it; (c) A plan for how and when stockpile destruction will be completed; C. 27 Cluster Munitio (d) The quantity and type of cluster munitions and explosive submunitions held at the entry into force of this Convention for that State Party and any additional cluster munitions or explosive submunitions discovered after such entry into force; (e) The quantity and type of cluster munitions and explosive submunitions destroyed during the period referred to in paragraph 2 of this Article; and (f) The quantity and type of cluster munitions and explosive submunitions remaining to be destroyed during the proposed extension and the annual destruction rate expected to be achieved. 5. The Meeting of States Parties or the Review Conference shall, taking into consideration the factors referred to in paragraph 4 of this Article, assess the request and decide by a majority of votes of States Parties present and voting whether to grant the request for an extension. The States Parties may decide to grant a shorter extension than that requested and may propose benchmarks for the extension, as appropriate. A request for an extension shall be submitted a minimum of nine months prior to the Meeting of States Parties or the Review Conference at which it is to be considered. 6. Notwithstanding the provisions of Article 1 of this Convention, the retention or acquisition of a limited number of cluster munitions and explosive submunitions for the development of and training in cluster munition and explosive submunition detection, clearance or destruction techniques, or for the development of cluster munition counter-measures, is permitted. The amount of explosive submunitions retained or acquired shall not exceed the minimum number absolutely necessary for these purposes. 7. Notwithstanding the provisions of Article 1 of this Convention, the transfer of cluster munitions to another State Party for the purpose of destruction, as well as for the purposes described in paragraph 6 of this Article, is permitted. 8. States Parties retaining, acquiring or transferring cluster munitions or explosive submunitions for the purposes described in paragraphs 6 and 7 of this Article shall submit a detailed report on the planned and actual use of these cluster munitions and explosive submunitions and their type, quantity and lot numbers. If cluster munitions or explosive submunitions are transferred to another State Party for these purposes, the report shall include reference to the receiving party. Such a report shall be prepared for each year during which a State Party retained, acquired or transferred cluster munitions or explosive submunitions and shall be submitted to the Secretary-General of the United Nations no later than 30 April of the following year. Armes à sous-mu 2013-2014 Article 4 Clearance and destruction of cluster munition remnants and risk reduction education 1. Each State Party undertakes to clear and destroy, or ensure the clearance and destruction of, cluster munition remnants located in cluster munition contaminated areas under its jurisdiction or control, as follows: (a) Where cluster munition remnants are located in areas under its jurisdiction or control at the date of entry into force of this Convention for that State Party, such clearance and destruction shall be completed as soon as possible but not later than ten years from that date; (b) Where, after entry into force of this Convention for that State Party, cluster munitions have become cluster munition remnants located in areas under its jurisdiction or control, such clearance and destruction must be completed as soon as possible but not later than ten years after the end of the active hostilities during which such cluster munitions became cluster munition remnants; and (c) Upon fulfilling either of its obligations set out in subparagraphs (a) and (b) of this paragraph, that State Party shall make a declaration of compliance to the next Meeting of States Parties. 2. In fulfilling its obligations under paragraph 1 of this Article, each State Party shall take the following measures as soon as possible, taking into consideration the provisions of Article 6 of this Convention regarding international cooperation and assistance: (a) Survey, assess and record the threat posed by cluster munition remnants, making every effort to identify all cluster munition contaminated areas under its jurisdiction or control; (b) Assess and prioritize needs in terms of marking, protection of civilians, clearance and destruction, and take steps to mobilize resources and develop a national plan to carry out these activities, building, where appropriate, upon existing structures, experiences and methodologies; (c) Take all feasible steps to ensure that all cluster munition contaminated areas under its jurisdiction or control are perimetermarked, monitored and protected by fencing or other means to ensure the effective exclusion of civilians. Warning signs based on methods of marking readily recognizable by the affected community should be utilized in the marking of suspected hazardous areas. Signs and other hazardous area boundary markers should, as far as possible, be visible, legible, durable and resistant to environmental effects and should clearly identify which side of the marked boundary is considered to be within the cluster munition contaminated areas and which side is considered to be safe; (d) Clear and destroy all cluster munition remnants located in areas under its jurisdiction or control; and (e) Conduct risk reduction education to ensure awareness among civilians living in or around cluster munition contaminated areas of the risks posed by such remnants. C. 27 Cluster Munitio 3. In conducting the activities referred to in paragraph 2 of this Article, each State Party shall take into account international standards, including the International Mine Action Standards (IMAS). 4. This paragraph shall apply in cases in which cluster munitions have been used or abandoned by one State Party prior to entry into force of this Convention for that State Party and have become cluster munition remnants that are located in areas under the jurisdiction or control of another State Party at the time of entry into force of this Convention for the latter: (a) In such cases, upon entry into force of this Convention for both States Parties, the former State Party is strongly encouraged to provide, inter alia, technical, financial, material or human resources assistance to the latter State Party, either bilaterally or through a mutually agreed third party, including through the United Nations system or other relevant organizations, to facilitate the marking, clearance and destruction of such cluster munition remnants; (b) Such assistance shall include, where available, information on types and quantities of the cluster munitions used, precise locations of cluster munition strikes and areas in which cluster munition remnants are known to be located. 5. If a State Party believes that it will be unable to clear and destroy or ensure the clearance and destruction of all cluster munition remnants referred to in paragraph 1 of this Article within ten years of the entry into force of this Convention for that State Party, it may submit a request to a Meeting of States Parties or a Review Conference for an extension of the deadline for completing the clearance and destruction of such cluster munition remnants by a period of up to five years. The requested extension shall not exceed the number of years strictly necessary for that State Party to complete its obligations under paragraph 1 of this Article. 6. A request for an extension shall be submitted to a Meeting of States Parties or a Review Conference prior to the expiry of the time period referred to in paragraph 1 of this Article for that State Party. Each request shall be submitted a minimum of nine months prior to the Meeting of States Parties or Review Conference at which it is to be considered. Each request shall set out: (a) The duration of the proposed extension; Armes à sous-mu 2013-2014 (b) A detailed explanation of the reasons for the proposed extension, including the financial and technical means available to and required by the State Party for the clearance and destruction of all cluster munition remnants during the proposed extension; (c) The preparation of future work and the status of work already conducted under national clearance and demining programmes during the initial ten year period referred to in paragraph 1 of this Article and any subsequent extensions; (d) The total area containing cluster munition remnants at the time of entry into force of this Convention for that State Party and any additional areas containing cluster munition remnants discovered after such entry into force; (e) The total area containing cluster munition remnants cleared since entry into force of this Convention; (f) The total area containing cluster munition remnants remaining to be cleared during the proposed extension; (g) The circumstances that have impeded the ability of the State Party to destroy all cluster munition remnants located in areas under its jurisdiction or control during the initial ten year period referred to in paragraph 1 of this Article, and those that may impede this ability during the proposed extension; (h) The humanitarian, social, economic and environmental implications of the proposed extension; and (i) Any other information relevant to the request for the proposed extension. 7. The Meeting of States Parties or the Review Conference shall, taking into consideration the factors referred to in paragraph 6 of this Article, including, inter alia, the quantities of cluster munition remnants reported, assess the request and decide by a majority of votes of States Parties present and voting whether to grant the request for an extension. The States Parties may decide to grant a shorter extension than that requested and may propose benchmarks for the extension, as appropriate. 8. Such an extension may be renewed by a period of up to five years upon the submission of a new request, in accordance with paragraphs 5, 6 and 7 of this Article. In requesting a further extension a State Party shall submit relevant additional information on what has been undertaken during the previous extension granted pursuant to this Article. Article 5 Victim assistance 1. Each State Party with respect to cluster munition victims in areas under its jurisdiction or control shall, in accordance with applicable international humanitarian and human rights law, adequately provide age- and gender-sensitive assistance, including medical care, rehabilitation and psychological support, as well as C. 27 Cluster Munitio provide for their social and economic inclusion. Each State Party shall make every effort to collect reliable relevant data with respect to cluster munition victims. 2. In fulfilling its obligations under paragraph 1 of this Article each State Party shall: (a) Assess the needs of cluster munition victims; (b) Develop, implement and enforce any necessary national laws and policies; (c) Develop a national plan and budget, including timeframes to carry out these activities, with a view to incorporating them within the existing national disability, development and human rights frameworks and mechanisms, while respecting the specific role and contribution of relevant actors; (d) Take steps to mobilize national and international resources; (e) Not discriminate against or among cluster munition victims, or between cluster munition victims and those who have suffered injuries or disabilities from other causes; differences in treatment should be based only on medical, rehabilitative, psychological or socio-economic needs; (f) Closely consult with and actively involve cluster munition victims and their representative organizations; (g) Designate a focal point within the government for coordination of matters relating to the implementation of this Article; and (h) Strive to incorporate relevant guidelines and good practices including in the areas of medical care, rehabilitation and psychological support, as well as social and economic inclusion. Article 6 International cooperation and assistance 1. In fulfilling its obligations under this Convention each State Party has the right to seek and receive assistance. 2. Each State Party in a position to do shall provide technical, material and financial assistance to States Parties affected by cluster munitions, aimed at the implementation of the obligations of this Convention. Such assistance may be provided, inter alia, through the United Nations system, international, regional or national organizations or institutions, non-governmental organizations or institutions, or on a bilateral basis. 3. Each State Party undertakes to facilitate and shall have the right to participate in the fullest possible exchange of equipment and scientific and technological information concerning the implementation of this Convention. The States Parties shall not impose undue restrictions on the provision and receipt of clearance and other such equipment and related technological information for humanitarian purposes. 2013-2014 Armes à sous-mu 4. In addition to any obligations it may have pursuant to paragraph 4 of Article 4 of this Convention, each State Party in a position to do so shall provide assistance for clearance and destruction of cluster munition remnants and information concerning various means and technologies related to clearance of cluster munitions, as well as lists of experts, expert agencies or national points of contact on clearance and destruction of cluster munition remnants and related activities. 5. Each State Party in a position to do so shall provide assistance for the destruction of stockpiled cluster munitions, and shall also provide assistance to identify, assess and prioritize needs and practical measures in terms of marking, risk reduction education, protection of civilians and clearance and destruction as provided in Article 4 of this Convention. 6. Where, after entry into force of this Convention, cluster munitions have become cluster munition remnants located in areas under the jurisdiction or control of a State Party, each State Party in a position to do so shall urgently provide emergency assistance to the affected State Party. 7. Each State Party in a position to do so shall provide assistance for the implementation of the obligations referred to in Article 5 of this Convention to adequately provide age- and gender-sensitive assistance, including medical care, rehabilitation and psychological support, as well as provide for social and economic inclusion of cluster munition victims. Such assistance may be provided inter alia, through the United Nations system, international, regional or national organizations or institutions, the International Committee of the Red Cross, national Red Cross and Red Crescent Societies and their International Federation, non-governmental organizations or on a bilateral basis. 8. Each State Party in a position to do so shall provide assistance to contribute to the economic and social recovery needed as a result of cluster munition use in affected States Parties. 9. Each State Party in a position to do so may contribute to relevant trust funds in order to facilitate the provision of assistance under this Article. 10. Each State Party that seeks and receives assistance shall take all appropriate measures in order to facilitate the timely and effective implementation of this Convention, including facilitation of the entry and exit of personnel, materiel and equipment, in a manner consistent with national laws and regulations, taking into consideration international best practices. 11. Each State Party may, with the purpose of developing a national action plan, request the United Nations system, regional organizations, other States Parties or other competent intergovernmental or non-governmental institutions to assist its authorities to determine, inter alia: (a) The nature and extent of cluster munition remnants located in areas under its jurisdiction or control; C. 27 Cluster Munitio (b) The financial, technological and human resources required for the implementation of the plan; (c) The time estimated as necessary to clear and destroy all cluster munition remnants located in areas under its jurisdiction or control; (d) Risk reduction education programmes and awareness activities to reduce the incidence of injuries or deaths caused by cluster munition remnants; (e) Assistance to cluster munition victims; and (f) The coordination relationship between the government of the State Party concerned and the relevant governmental, intergovernmental or non-governmental entities that will work in the implementation of the plan. 12. States Parties giving and receiving assistance under the provisions of this Article shall cooperate with a view to ensuring the full and prompt implementation of agreed assistance programmes. Article 7 Transparency measures 1. Each State Party shall report to the Secretary-General of the United Nations as soon as practicable, and in any event not later than 180 days after the entry into force of this Convention for that State Party, on: (a) The national implementation measures referred to in Article 9 of this Convention; (b) The total of all cluster munitions, including explosive submunitions, referred to in paragraph 1 of Article 3 of this Convention, to include a breakdown of their type, quantity and, if possible, lot numbers of each type; (c) The technical characteristics of each type of cluster munition produced by that State Party prior to entry into force of this Convention for it, to the extent known, and those currently owned or possessed by it, giving, where reasonably possible, such categories of information as may facilitate identification and clearance of cluster munitions; at a minimum, this information shall include the dimensions, fusing, explosive content, metallic content, colour photographs and other information that may facilitate the clearance of cluster munition remnants; (d) The status and progress of programmes for the conversion or decommissioning of production facilities for cluster munitions; (e) The status and progress of programmes for the destruction, in accordance with Article 3 of this Convention, of cluster munitions, including explosive submunitions, with details of the methods that will be used in destruction, the location of all destruction sites and the applicable safety and environmental standards to be observed; (f) The types and quantities of cluster munitions, including explosive submunitions, destroyed in accordance with Article 3 of this Convention, including details of the methods of destruction used, the location of the destruction sites and the applicable safety and environmental standards observed; 2013-2014 Armes à sous-mu (g) Stockpiles of cluster munitions, including explosive submunitions, discovered after reported completion of the programme referred to in subparagraph (e) of this paragraph, and plans for their destruction in accordance with Article 3 of this Convention; (h) To the extent possible, the size and location of all cluster munition contaminated areas under its jurisdiction or control, to include as much detail as possible regarding the type and quantity of each type of cluster munition remnant in each such area and when they were used; (i) The status and progress of programmes for the clearance and destruction of all types and quantities of cluster munition remnants cleared and destroyed in accordance with Article 4 of this Convention, to include the site and location of the cluster munition contaminated area cleared and a breakdown of the quantity of each type of cluster munition remnant cleared and destroyed; (j) The measures taken to provide risk reduction education and, in particular, an immediate and effective warning to civilians living in cluster munition contaminated areas under its jurisdiction or control; (k) The status and progress of implementation of its obligations under Article 5 of this Convention to adequately provide age- and gender-sensitive assistance, including medical care, rehabilitation and psychological support, as well as provide for social and economic inclusion of cluster munition victims and to collect reliable relevant data with respect to cluster munition victims; (l) The name and contact details of the institutions mandated to provide information and to carry out the measures described in this paragraph; (m) The amount of national resources, including financial, material or in kind, allocated to the implementation of Articles 3, 4 and 5 of this Convention; and (n) The amounts, types and destinations of international cooperation and assistance provided under Article 6 of this Convention. 2. The information provided in accordance with paragraph 1 of this Article shall be updated by the States Parties annually, covering the previous calendar year, and reported to the Secretary-General of the United Nations not later than 30 April of each year. 3. The Secretary-General of the United Nations shall transmit all such reports received to the States Parties. C. 27 Cluster Munitio Article 8 Facilitation and clarification of compliance 1. The States Parties agree to consult and cooperate with each other regarding the implementation of the provisions of this Convention and to work together in a spirit of cooperation to facilitate compliance by States Parties with their obligations under this Convention. 2. If one or more States Parties wish to clarify and seek to resolve questions relating to a matter of compliance with the provisions of this Convention by another State Party, it may submit, through the Secretary-General of the United Nations, a Request for Clarification of that matter to that State Party. Such a request shall be accompanied by all appropriate information. Each State Party shall refrain from unfounded Requests for Clarification, care being taken to avoid abuse. A State Party that receives a Request for Clarification shall provide, through the Secretary-General of the United Nations, within 28 days to the requesting State Party all information that would assist in clarifying the matter. 3. If the requesting State Party does not receive a response through the Secretary-General of the United Nations within that time period, or deems the response to the Request for Clarification to be unsatisfactory, it may submit the matter through the SecretaryGeneral of the United Nations to the next Meeting of States Parties. The Secretary-General of the United Nations shall transmit the submission, accompanied by all appropriate information pertaining to the Request for Clarification, to all States Parties. All such information shall be presented to the requested State Party which shall have the right to respond. 4. Pending the convening of any Meeting of States Parties, any of the States Parties concerned may request the Secretary-General of the United Nations to exercise his or her good offices to facilitate the clarification requested. 5. Where a matter has been submitted to it pursuant to paragraph 3 of this Article, the Meeting of States Parties shall first determine whether to consider that matter further, taking into account all information submitted by the States Parties concerned. If it does so determine, the Meeting of States Parties may suggest to the States Parties concerned ways and means further to clarify or resolve the matter under consideration, including the initiation of appropriate procedures in conformity with international law. In circumstances where the issue at hand is determined to be due to circumstances beyond the control of the requested State Party, the Meeting of States Parties may recommend appropriate measures, including the use of cooperative measures referred to in Article 6 of this Convention. 6. In addition to the procedures provided for in paragraphs 2 to 5 of this Article, the Meeting of States Parties may decide to adopt such other general procedures or specific mechanisms for clarification of compliance, including facts, and resolution of instances of non-compliance with the provisions of this Convention as it deems appropriate. Armes à sous-mu 2013-2014 Article 9 National implementation measures Each State Party shall take all appropriate legal, administrative and other measures to implement this Convention, including the imposition of penal sanctions to prevent and suppress any activity prohibited to a State Party under this Convention undertaken by persons or on territory under its jurisdiction or control. Article 10 Settlement of disputes 1. When a dispute arises between two or more States Parties relating to the interpretation or application of this Convention, the States Parties concerned shall consult together with a view to the expeditious settlement of the dispute by negotiation or by other peaceful means of their choice, including recourse to the Meeting of States Parties and referral to the International Court of Justice in conformity with the Statute of the Court. 2. The Meeting of States Parties may contribute to the settlement of the dispute by whatever means it deems appropriate, including offering its good offices, calling upon the States Parties concerned to start the settlement procedure of their choice and recommending a time-limit for any agreed procedure. Article 11 Meetings of States Parties 1. The States Parties shall meet regularly in order to consider and, where necessary, take decisions in respect of any matter with regard to the application or implementation of this Convention, including: (a) The operation and status of this Convention; (b) Matters arising from the reports submitted under the provisions of this Convention; (c) International cooperation and assistance in accordance with Article 6 of this Convention; (d) The development of technologies to clear cluster munition remnants; (e) Submissions of States Parties under Articles 8 and 10 of this Convention; and (f) Submissions of States Parties as provided for in Articles 3 and 4 of this Convention. 2. The first Meeting of States Parties shall be convened by the Secretary-General of the United Nations within one year of entry into force of this Convention. The subsequent meetings shall be convened by the Secretary-General of the United Nations annually until the first Review Conference. 3. States not party to this Convention, as well as the United Nations, other relevant international organizations or institutions, regional organizations, the International Committee of the Red Cross, the International Federation of Red Cross and Red Crescent Societies and relevant non-governmental organizations may be invited to attend these meetings as observers in accordance with the agreed rules of procedure. C. 27 Cluster Munitio Article 12 Review Conferences 1. A Review Conference shall be convened by the SecretaryGeneral of the United Nations five years after the entry into force of this Convention. Further Review Conferences shall be convened by the Secretary-General of the United Nations if so requested by one or more States Parties, provided that the interval between Review Conferences shall in no case be less than five years. All States Parties to this Convention shall be invited to each Review Conference. 2. The purpose of the Review Conference shall be: (a) To review the operation and status of this Convention; (b) To consider the need for and the interval between further Meetings of States Parties referred to in paragraph 2 of Article 11 of this Convention; and (c) To take decisions on submissions of States Parties as provided for in Articles 3 and 4 of this Convention. 3. States not party to this Convention, as well as the United Nations, other relevant international organizations or institutions, regional organizations, the International Committee of the Red Cross, the International Federation of Red Cross and Red Crescent Societies and relevant non-governmental organizations may be invited to attend each Review Conference as observers in accordance with the agreed rules of procedure. Article 13 Amendments 1. At any time after its entry into force any State Party may propose amendments to this Convention. Any proposal for an amendment shall be communicated to the Secretary-General of the United Nations, who shall circulate it to all States Parties and shall seek their views on whether an Amendment Conference should be convened to consider the proposal. If a majority of the States Parties notify the Secretary-General of the United Nations no later than 90 days after its circulation that they support further consideration of the proposal, the Secretary-General of the United Nations shall convene an Amendment Conference to which all States Parties shall be invited. 2. States not party to this Convention, as well as the United Nations, other relevant international organizations or institutions, regional organizations, the International Committee of the Red Cross, the International Federation of Red Cross and Red Crescent Societies and relevant non-governmental organizations may be invited to attend each Amendment Conference as observers in accordance with the agreed rules of procedure. Armes à sous-mu 2013-2014 3. The Amendment Conference shall be held immediately following a Meeting of States Parties or a Review Conference unless a majority of the States Parties request that it be held earlier. 4. Any amendment to this Convention shall be adopted by a majority of two-thirds of the States Parties present and voting at the Amendment Conference. The Depositary shall communicate any amendment so adopted to all States. 5. An amendment to this Convention shall enter into force for States Parties that have accepted the amendment on the date of deposit of acceptances by a majority of the States which were Parties at the date of adoption of the amendment. Thereafter it shall enter into force for any remaining State Party on the date of deposit of its instrument of acceptance. Article 14 Costs and administrative tasks 1. The costs of the Meetings of States Parties, the Review Conferences and the Amendment Conferences shall be borne by the States Parties and States not party to this Convention participating therein, in accordance with the United Nations scale of assessment adjusted appropriately. 2. The costs incurred by the Secretary-General of the United Nations under Articles 7 and 8 of this Convention shall be borne by the States Parties in accordance with the United Nations scale of assessment adjusted appropriately. 3. The performance by the Secretary-General of the United Nations of administrative tasks assigned to him or her under this Convention is subject to an appropriate United Nations mandate. Article 15 Signature This Convention, done at Dublin on 30 May 2008, shall be open for signature at Oslo by all States on 3 December 2008 and thereafter at United Nations Headquarters in New York until its entry into force. Article 16 Ratification, acceptance, approval or accession 1. This Convention is subject to ratification, acceptance or approval by the Signatories. 2. It shall be open for accession by any State that has not signed the Convention. 3. The instruments of ratification, acceptance, approval or accession shall be deposited with the Depositary. Article 17 Entry into force 1. This Convention shall enter into force on the first day of the sixth month after the month in which the thirtieth instrument of ratification, acceptance, approval or accession has been deposited. C. 27 Cluster Munitio 2. For any State that deposits its instrument of ratification, acceptance, approval or accession after the date of the deposit of the thirtieth instrument of ratification, acceptance, approval or accession, this Convention shall enter into force on the first day of the sixth month after the date on which that State has deposited its instrument of ratification, acceptance, approval or accession. Article 18 Provisional application Any State may, at the time of its ratification, acceptance, approval or accession, declare that it will apply provisionally Article 1 of this Convention pending its entry into force for that State. Article 19 Reservations The Articles of this Convention shall not be subject to reservations. Article 20 Duration and withdrawal 1. This Convention shall be of unlimited duration. 2. Each State Party shall, in exercising its national sovereignty, have the right to withdraw from this Convention. It shall give notice of such withdrawal to all other States Parties, to the Depositary and to the United Nations Security Council. Such instrument of withdrawal shall include a full explanation of the reasons motivating withdrawal. 3. Such withdrawal shall only take effect six months after the receipt of the instrument of withdrawal by the Depositary. If, however, on the expiry of that six-month period, the withdrawing State Party is engaged in an armed conflict, the withdrawal shall not take effect before the end of the armed conflict. Article 21 Relations with States not party to this Convention 1. Each State Party shall encourage States not party to this Convention to ratify, accept, approve or accede to this Convention, with the goal of attracting the adherence of all States to this Convention. 2. Each State Party shall notify the governments of all States not party to this Convention, referred to in paragraph 3 of this Article, of its obligations under this Convention, shall promote the norms it establishes and shall make its best efforts to discourage States not party to this Convention from using cluster munitions. 3. Notwithstanding the provisions of Article 1 of this Convention and in accordance with international law, States Parties, their military personnel or nationals, may engage in military cooperation and operations with States not party to this Convention that might engage in activities prohibited to a State Party. Armes à sous-mu 2013-2014 4. Nothing in paragraph 3 of this Article shall authorize a State Party: (a) To develop, produce or otherwise acquire cluster munitions; (b) To itself stockpile or transfer cluster munitions; (c) To itself use cluster munitions; or (d) To expressly request the use of cluster munitions in cases where the choice of munitions used is within its exclusive control. Article 22 Depositary The Secretary-General of the United Nations is hereby designated as the Depositary of this Convention. Article 23 Authentic texts The Arabic, Chinese, English, French, Russian and Spanish texts of this Convention shall be equally authentic. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 26 An Act respecting a National Hunting, Trapping and Fishing Heritage Day ASSENTED TO 6th NOVEMBER, 2014 BILL C-501 SUMMARY This enactment designates the third Saturday in September in each and every year as “National Hunting, Trapping and Fishing Heritage Day”. 62-63 ELIZABETH II —————— CHAPTER 26 An Act respecting a National Hunting, Trapping and Fishing Heritage Day [Assented to 6th November, 2014] Preamble Whereas hunting, trapping and fishing are part of Canada’s national heritage; Whereas the Aboriginal peoples of Canada have traditionally participated in hunting, trapping and fishing; Whereas Canada’s hunters, trappers and fishers have made a significant contribution to the development of our nation by traversing and mapping the prairies, forests, streams and rivers from coast to coast to coast; Whereas millions of Canadians participate in and enjoy hunting, trapping and fishing; And whereas hunting, trapping and fishing contribute significantly to the national economy; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the National Hunting, Trapping and Fishing Heritage Day Act. C. 26 National Hunting, Trapping NATIONAL HUNTING, TRAPPING AND FISHING HERITAGE DAY National Hunting, Trapping and Fishing Heritage Day 2. Throughout Canada, in each and every year, the third Saturday in September is to be known as “National Hunting, Trapping and Fishing Heritage Day”. Not a legal holiday 3. For greater certainty, National Hunting, Trapping and Fishing Heritage Day is not a legal holiday or a non-juridical day. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 32 An Act to amend the Copyright Act and the Trade-marks Act and to make consequential amendments to other Acts ASSENTED TO 9th DECEMBER, 2014 BILL C-8 SUMMARY This enactment amends the Copyright Act and the Trade-marks Act to add new civil and criminal remedies and new border measures in both Acts, in order to strengthen the enforcement of copyright and trade-mark rights and to curtail commercial activity involving infringing copies and counterfeit trade-marked goods. More specifically, the enactment (a) creates new civil causes of action with respect to activities that sustain commercial activity in infringing copies and counterfeit trade-marked goods; (b) creates new criminal offences for trade-mark counterfeiting that are analogous to existing offences in the Copyright Act; (c) creates new criminal offences prohibiting the possession or export of infringing copies or counterfeit trade-marked goods, packaging or labels; (d) enacts new border enforcement measures enabling customs officers to detain goods that they suspect infringe copyright or trade-mark rights and allowing them to share information relating to the detained goods with rights owners who have filed a request for assistance, in order to give the rights owners a reasonable opportunity to pursue a remedy in court; (e) exempts the importation and exportation of copies and goods by an individual for their personal use from the application of the border measures; and (f) adds the offences set out in the Copyright Act and the Trade-marks Act to the list of offences set out in the Criminal Code for the investigation of which police may seek judicial authorization to use a wiretap. The enactment also amends the Trade-marks Act to, among other things, expand the scope of what can be registered as a trade-mark, allow the Registrar of Trade-marks to correct errors that appear in the trade-mark register, and streamline and modernize the trade-mark application and opposition process. 62-63 ELIZABETH II —————— CHAPTER 32 An Act to amend the Copyright Act and the Trade-marks Act and to make consequential amendments to other Acts [Assented to 9th December, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title R.S., c. C-42 1. This Act may be cited as the Combating Counterfeit Products Act. COPYRIGHT ACT 2. The definition “Minister” in section 2 of the Copyright Act is replaced by the following: “Minister” « ministre » “Minister”, except in sections 44 to 44.12, means the Minister of Industry; 3. Section 27 of the Act is amended by adding the following after subsection (2.1): Secondary infringement — exportation (2.11) It is an infringement of copyright for any person, for the purpose of doing anything referred to in paragraphs (2)(a) to (c), to export or attempt to export a copy — of a work, sound recording or fixation of a performer’s performance or of a communication signal — that the person knows or should have known was made without the consent of the owner of the copyright in the country where the copy was made. Exception (2.12) Subsection (2.11) does not apply with respect to a copy that was made under a limitation or exception under this Act or, if it C. 32 Copyright and was made outside Canada, that would have been made under such a limitation or exception had it been made in Canada. 4. (1) The portion of subsection 42(1) of the English version of the Act before paragraph (a) is replaced by the following: Offences 42. (1) Every person commits an offence who knowingly (2) Subsection 42(1) of the Act is amended by striking out “or” at the end of paragraph (d) and by replacing the portion of the subsection after paragraph (d) with the following: (e) possesses, for sale, rental, distribution for the purpose of trade or exhibition in public by way of trade, an infringing copy of a work or other subject-matter in which copyright subsists; (f) imports, for sale or rental, into Canada any infringing copy of a work or other subject-matter in which copyright subsists; or (g) exports or attempts to export, for sale or rental, an infringing copy of a work or other subject-matter in which copyright subsists. (3) The portion of subsection 42(2) of the English version of the Act before paragraph (a) is replaced by the following: Possession and performance offences (2) Every person commits an offence who knowingly (4) The portion of subsection 42(2) of the Act after paragraph (b) is repealed. (5) Section 42 of the Act is amended by adding the following after subsection (2): Punishment (2.1) Every person who commits an offence under subsection (1) or (2) is liable (a) on conviction on indictment, to a fine of not more than $1,000,000 or to imprisonment for a term of not more than five years or to both; or (b) on summary conviction, to a fine of not more than $25,000 or to imprisonment for a term of not more than six months or to both. 2013-2014 Droit d’auteur et Ma (6) Section 42 of the Act is amended by adding the following after subsection (3): Notice (3.01) Before making an order under subsection (3), the court shall require that notice be given to the owner of the copies or plates and to any other person who, in the court’s opinion, appears to have a right or interest in them, unless the court is of the opinion that the interests of justice do not require that the notice be given. (7) Subsection 42(5) of the Act is replaced by the following: Parallel importation (5) For the purposes of this section, a copy of a work or other subject-matter is not infringing if the copy was made with the consent of the owner of the copyright in the country where the copy was made. 5. The heading before section 44 and sections 44 and 44.1 of the Act are replaced by the following: IMPORTATION AND EXPORTATION Interpretation Definitions 44. The following definitions apply in sections 44.02 to 44.4. “court” « tribunal » “court” means the Federal Court or the superior court of a province. “customs officer” « agent des douanes » “customs officer” has the meaning assigned by the definition “officer” in subsection 2(1) of the Customs Act. “duties” « droits » “duties” has the same meaning as in subsection 2(1) of the Customs Act. “Minister” « ministre » “Minister” means the Minister of Public Safety and Emergency Preparedness. “release” « dédouanement » “release” has the same meaning as in subsection 2(1) of the Customs Act. C. 32 “working day” « jour ouvrable » “working day” means a day other than a Saturday or a holiday. Copyright and Prohibition and Detention by Customs Officer Prohibition Prohibition on importation or exportation 44.01 (1) Copies of a work or other subjectmatter in which copyright subsists shall not be imported or exported if (a) they were made without the consent of the owner of the copyright in the country where they were made; and (b) they infringe copyright or, if they were not made in Canada, they would infringe copyright had they been made in Canada by the person who made them. Exception (2) Subsection (1) does not apply to (a) copies that are imported or exported by an individual in their possession or baggage if the circumstances, including the number of copies, indicate that the copies are intended only for their personal use; or (b) copies that, while being shipped from one place outside Canada to another, are in customs transit control or customs transhipment control in Canada. Request for Assistance Request for assistance 44.02 (1) The owner of copyright in a work or other subject-matter may file with the Minister, in the form and manner specified by the Minister, a request for assistance in pursuing remedies under this Act with respect to copies imported or exported in contravention of section 44.01. Information in request (2) The request for assistance shall include the copyright owner’s name and address in Canada and any other information that is required by the Minister, including information about the work or other subject-matter in question. 2013-2014 Droit d’auteur et Ma Validity period (3) A request for assistance is valid for a period of two years beginning on the day on which it is accepted by the Minister. The Minister may, at the request of the copyright owner, extend the period for two years, and may do so more than once. Security (4) The Minister may, as a condition of accepting a request for assistance or of extending a request’s period of validity, require that the copyright owner furnish security, in an amount and form fixed by the Minister, for the payment of an amount for which the copyright owner becomes liable under section 44.07. Update (5) The copyright owner shall inform the Minister in writing, as soon as practicable, of any changes to (a) the subsistence of the copyright that is the subject of the request for assistance; or (b) the ownership of that copyright. Measures Relating to Detained Copies Provision of information by customs officer 44.03 A customs officer who is detaining copies of a work or other subject-matter under section 101 of the Customs Act may, in the officer’s discretion, to obtain information about whether the importation or exportation of the copies is prohibited under section 44.01, provide the owner of copyright in that work or subject-matter with a sample of the copies and with any information about the copies that the customs officer reasonably believes does not directly or indirectly identify any person. Provision of information to pursue remedy 44.04 (1) A customs officer who is detaining copies of a work or other subject-matter under section 101 of the Customs Act and who has reasonable grounds to suspect that the importation or exportation of the copies is prohibited under section 44.01 may, in the officer’s discretion, if the Minister has accepted a request for assistance with respect to the work or subject-matter filed by the owner of copyright in it, provide that owner with a sample of the copies and with information about the copies that could assist them in pursuing a remedy under this Act, such as C. 32 Copyright and (a) a description of the copies and of their characteristics; (b) the name and address of their owner, importer, exporter and consignee and of the person who made them; (c) their quantity; (d) the countries in which they were made and through which they passed in transit; and (e) the day on which they were imported, if applicable. Detention (2) Subject to subsection (3), the customs officer shall not detain, for the purpose of enforcing section 44.01, the copies for more than 10 working days — or, if the copies are perishable, for more than five days — after the day on which the customs officer first sends or makes available a sample or information to the copyright owner under subsection (1). At the request of the copyright owner made while the copies are detained for the purpose of enforcing section 44.01, the customs officer may, having regard to the circumstances, detain non-perishable copies for one additional period of not more than 10 working days. Notice of proceedings (3) If, before the copies are no longer detained for the purpose of enforcing section 44.01, the owner of copyright has provided the Minister, in the manner specified by the Minister, with a copy of a document filed with a court commencing proceedings to obtain a remedy under this Act with respect to the detained copies, the customs officer shall continue to detain them until the Minister is informed in writing that (a) the proceedings are finally disposed of, settled or abandoned; (b) a court directs that the copies are no longer to be detained for the purpose of the proceedings; or (c) the copyright owner consents to the copies no longer being so detained. 2013-2014 Droit d’auteur et Ma Continued detention (4) The occurrence of any of the events referred to in paragraphs (3)(a) to (c) does not preclude a customs officer from continuing to detain the copies under the Customs Act for a purpose other than the proceedings. Restriction on information use — section 44.03 44.05 (1) A person who receives a sample or information that is provided under section 44.03 shall not use the information, or information that is derived from the sample, for any purpose other than to give information to the customs officer about whether the importation or exportation of the copies is prohibited under section 44.01. Restriction on information use — subsection 44.04(1) (2) A person who receives a sample or information that is provided under subsection 44.04(1) shall not use the information, or information that is derived from the sample, for any purpose other than to pursue remedies under this Act. For greater certainty (3) For greater certainty, subsection (2) does not prevent the confidential communication of information about the copies for the purpose of reaching an out-of-court settlement. Inspection 44.06 After a sample or information has been provided under subsection 44.04(1), a customs officer may, in the officer’s discretion, give the owner, importer, exporter and consignee of the detained copies and the owner of copyright an opportunity to inspect the copies. Liability for charges 44.07 (1) The owner of copyright who has received a sample or information under subsection 44.04(1) is liable to Her Majesty in right of Canada for the storage and handling charges for the detained copies — and, if applicable, for the charges for destroying them — for the period beginning on the day after the day on which a customs officer first sends or makes available a sample or information to that owner under that subsection and ending on the first day on which one of the following occurs: C. 32 Copyright and (a) the copies are no longer detained for the purpose of enforcing section 44.01 or, if subsection 44.04(3) applies, for the purpose of the proceedings referred to in that subsection; (b) the Minister receives written notification in which the owner states that the importation or exportation of the copies does not, with respect to the owner’s copyright, contravene section 44.01; (c) the Minister receives written notification in which the owner states that they will not, while the copies are detained for the purpose of enforcing section 44.01, commence proceedings to obtain a remedy under this Act with respect to them. Exception — paragraph (1)(a) (2) Despite paragraph (1)(a), if the copies are forfeited under subsection 39(1) of the Customs Act and the Minister did not, before the end of the detention of the copies for the purpose of enforcing section 44.01, receive a copy of a document filed with a court commencing proceedings to obtain a remedy under this Act with respect to the detained copies or the written notification referred to in paragraph (1)(b) or (c), the period ends on the day on which the copies are forfeited. Exception — paragraph (1)(c) (3) Despite paragraph (1)(c), if the copies are forfeited under subsection 39(1) of the Customs Act after the Minister has received the written notification referred to in that paragraph, the period ends on the day on which the copies are forfeited. Joint and several or solidary liability (4) The owner and the importer or exporter of copies that are forfeited in the circumstances set out in subsection (2) or (3) are jointly and severally, or solidarily, liable to the owner of copyright for all the charges under subsection (1) paid by the copyright owner with respect to the period (a) in the circumstances referred to in subsection (2), beginning on the day on which the copies are no longer detained for the purpose of enforcing section 44.01 and ending on the day on which the copies are forfeited; and 2013-2014 Droit d’auteur et Ma (b) in the circumstances referred to in subsection (3), beginning on the day on which the Minister receives the written notification referred to in paragraph (1)(c) and ending on the day on which the copies are forfeited. Exception (5) Subsections (1) to (3) do not apply if (a) the detention of the copies for the purpose of enforcing section 44.01 ends before the expiry of 10 working days — or, if the copies are perishable, before the expiry of five days — after the day on which the customs officer first sends or makes available a sample or information to the copyright owner under subsection 44.04(1); and (b) the Minister has not, by the end of the detention, received a copy of a document filed with a court commencing proceedings to obtain a remedy under this Act with respect to the detained copies or the written notification referred to in paragraph (1)(b) or (c). No Liability No liability 44.08 Neither Her Majesty nor a customs officer is liable for any loss or damage suffered in relation to the enforcement or application of sections 44.01 to 44.04 and 44.06 because of (a) the detention of copies of a work or other subject-matter, except if the detention contravenes subsection 44.04(2); (b) the failure to detain copies; or (c) the release or cessation of detention of any copies, except if the release or cessation contravenes subsection 44.04(3). Powers of Court Relating to Detained Copies Application to court 44.09 (1) In the course of proceedings referred to in subsection 44.04(3), the court may, on the application of the Minister or a party to the proceedings, C. 32 Copyright and (a) impose conditions on the storage or detention of the copies that are the subject of the proceedings; or (b) direct that the copies are no longer to be detained for the purpose of the proceedings, on any conditions that the court may impose, if their owner, importer, exporter or consignee furnishes security in an amount fixed by the court. Minister’s consent Customs Act (2) If a party applies to have the detained copies stored in a place other than a bonded warehouse or a sufferance warehouse, as those terms are defined in subsection 2(1) of the Customs Act, the Minister must consent to the storage of the copies in that place before a condition to that effect is imposed under subsection (1). (3) The court may impose a condition described in subsection (2) despite section 31 of the Customs Act. Continued detention (4) A direction under paragraph (1)(b) that the copies are no longer to be detained for the purpose of the proceedings does not preclude a customs officer from continuing to detain the copies under the Customs Act for another purpose. Security (5) In the course of proceedings referred to in subsection 44.04(3), the court may, on the application of the Minister or a party to the proceedings, require the owner of copyright to furnish security, in an amount fixed by the court, (a) to cover duties, storage and handling charges, and any other amount that may become chargeable against the copies; and (b) to answer any damages that may, because of the detention of the copies, be sustained by the owner, importer, exporter or consignee of the copies. Damages against copyright owner 44.1 (1) The court may award damages against the owner of copyright who commenced proceedings referred to in subsection 44.04(3) to the owner, importer, exporter or consignee of the copies who is a party to the proceedings for losses, costs or prejudice suffered as a result of the detention of the copies if the proceedings are dismissed or discontinued. 2013-2014 Damages awarded to copyright owner Droit d’auteur et Ma (2) Any damages under subsection 34(1) awarded to the owner of copyright in proceedings referred to in subsection 44.04(3) are to include the charges incurred by the copyright owner as a result of storing, handling or, if applicable, destroying the detained copies. Prohibition Resulting from Notice Importation of certain copyright works prohibited 44.11 Copies made outside Canada of any work in which copyright subsists that if made in Canada would infringe copyright and as to which the owner of the copyright gives notice in writing to the Canada Border Services Agency that the owner desires that the copies not be imported into Canada, shall not be so imported and are deemed to be included in tariff item No. 9897.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, with section 136 of that Act applying accordingly. Court-ordered Detention Power of court 44.12 (1) A court may make an order described in subsection (3) if the court is satisfied that (a) copies of the work are about to be imported into Canada, or have been imported into Canada but have not been released; (b) the copies were either (i) made without the consent of the person who is owner of the copyright in the country where they were made, or (ii) made elsewhere than in a country to which this Act extends; and (c) the copies would infringe copyright if they were made in Canada by the importer and the importer knows or should have known this. Who may apply (2) A court may make an order described in subsection (3) on application by the owner of the copyright in a work in Canada. C. 32 Order of court (3) In an order made under subsection (1), the court may Copyright and (a) direct the Minister (i) to take reasonable measures, on the basis of information reasonably required by the Minister and provided by the applicant, to detain the copies of the work, and (ii) to notify the applicant and the importer, immediately after detaining the copies of the work, of the detention and the reasons for the detention; and (b) provide for any other matters that the court considers appropriate. How application made (4) An application for an order under subsection (1) may be made in an action or otherwise, and either on notice or ex parte, except that it must always be made on notice to the Minister. Security (5) Before making an order under subsection (1), the court may require the applicant to furnish security, in an amount fixed by the court, (a) to cover duties, storage and handling charges and any other amount that may become chargeable against the copies of the work; and (b) to answer any damages that may by reason of the order be incurred by the owner, importer or consignee of the work. Application for directions (6) The Minister may apply to the court for directions in implementing an order made under subsection (1). Minister may allow inspection (7) The Minister may give the applicant or the importer an opportunity to inspect the detained copies of the work for the purpose of substantiating or refuting, as the case may be, the applicant’s claim. If applicant fails to commence action (8) Unless an order made under subsection (1) provides otherwise, the Minister shall, subject to the Customs Act and to any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, release the copies of the work without further notice to the applicant if, within 10 2013-2014 Droit d’auteur et Ma working days after the applicant has been notified under subparagraph (3)(a)(ii), the applicant has not notified the Minister that they have commenced a proceeding for a final determination by the court of the issues referred to in paragraphs (1)(b) and (c). If court finds in plaintiff’s favour (9) If, in a proceeding commenced under this section, the court is satisfied that the circumstances referred to in paragraphs (1)(b) and (c) existed, the court may make any order that it considers appropriate in the circumstances, including an order that the copies of the work be destroyed, or that they be delivered up to the plaintiff as the plaintiff’s property absolutely. Other remedies not affected (10) For greater certainty, nothing in this section affects any remedy available under any other provision of this Act or any other Act of Parliament. Replacement of “44.1” 6. The Act is amended by replacing “44.1” with “44.12” in the following provisions: (a) paragraph 34(4)(b); (b) paragraph 41.23(2)(a); (c) the portion of subsection 44.2(1) before paragraph (a), the portion of subsection 44.2(2) before paragraph (a) and subsection 44.2(4); and (d) the portion of section 44.4 before paragraph (a). R.S., c. T-13 TRADE-MARKS ACT 7. (1) The definitions “package” and “wares” in section 2 of the Trade-marks Act are repealed. (2) The definition “distinguishing guise” in section 2 of the Act is repealed. (3) The definitions “certification mark”, “distinctive”, “proposed trade-mark” and “trade-mark” in section 2 of the Act are replaced by the following: 14 “certification mark” « marque de certification » C. 32 Copyright and “certification mark” means (a) a sign or combination of signs that is used for the purpose of distinguishing or so as to distinguish goods or services that are of a defined standard from those that are not of that defined standard, with respect to (i) the character or quality of the goods or services, (ii) the working conditions under which the goods have been produced or the services performed, (iii) the class of persons by whom the goods have been produced or the services performed, or (iv) the area within which the goods have been produced or the services performed, or (b) a proposed certification mark; “distinctive” « distinctive » “proposed trademark” « marque de commerce projetée » “trade-mark” « marque de commerce » “distinctive”, in relation to a trade-mark, describes a trade-mark that actually distinguishes the goods or services in association with which it is used by its owner from the goods or services of others or that is adapted so to distinguish them; “proposed trade-mark” means a sign or combination of signs that is proposed to be used by a person for the purpose of distinguishing or so as to distinguish their goods or services from those of others; “trade-mark” means (a) a sign or combination of signs that is used by a person for the purpose of distinguishing or so as to distinguish their goods or services from those of others, (b) a proposed trade-mark, or (c) a certification mark; (4) The definition “marque de certification” in section 2 of the French version of the Act is replaced by the following: « marque de certification » “certification mark” « marque de certification » Marque employée pour distinguer, ou de façon à distinguer, les produits ou services qui sont d’une norme définie par rapport à ceux qui ne le sont pas, en ce qui concerne : 2013-2014 Droit d’auteur et Ma a) soit la nature ou la qualité des produits ou services; b) soit les conditions de travail dans lesquelles ont eu lieu leur production ou leur exécution; c) soit la catégorie de personnes qui les a produits ou exécutés; d) soit la région dans laquelle ont eu lieu leur production ou leur exécution. (5) Section 2 of the Act is amended by adding the following in alphabetical order: “proposed certification mark” « marque de certification projetée » “proposed certification mark” means a sign or combination of signs that is proposed to be used for the purpose of distinguishing or so as to distinguish goods or services that are of a defined standard from those that are not of that defined standard, with respect to (a) the character or quality of the goods or services, (b) the working conditions under which the goods have been produced or the services performed, (c) the class of persons by whom the goods have been produced or the services performed, or (d) the area within which the goods have been produced or the services performed; “sign” « signe » “sign” includes a word, a personal name, a design, a letter, a numeral, a colour, a figurative element, a three-dimensional shape, a hologram, a moving image, a mode of packaging goods, a sound, a scent, a taste, a texture and the positioning of a sign; (6) Section 2 of the Act is amended by adding the following in alphabetical order: “release” « dédouanement » “release” has the same meaning as in subsection 2(1) of the Customs Act; 8. Paragraph 6(5)(e) of the Act is replaced by the following: C. 32 Copyright and (e) the degree of resemblance between the trade-marks or trade-names, including in appearance or sound or in the ideas suggested by them. 9. The heading before section 7 of the Act is replaced by the following: UNFAIR COMPETITION AND PROHIBITED SIGNS 10. Section 7 of the Act is amended by adding “or” at the end of paragraph (c), by striking out “or” at the end of paragraph (d) and by repealing paragraph (e). 11. (1) Paragraph 9(1)(d) of the French version of the Act is replaced by the following: d) un mot ou symbole susceptible de porter à croire que les produits ou services en liaison avec lesquels il est employé ont reçu l’approbation royale, vice-royale ou gouvernementale, ou que leur production, leur vente ou leur exécution a lieu sous le patronage ou sur l’autorité royale, vice-royale ou gouvernementale; (2) Paragraph 9(1)(g) of the Act is replaced by the following: (g) the emblem of the Red Crescent on a white ground adopted for the same purpose as specified in paragraph (f); (3) Paragraph 9(1)(i.3) of the Act is replaced by the following: (i.3) any armorial bearing, flag or other emblem, or the name or any abbreviation of the name, of an international intergovernmental organization, if the armorial bearing, flag, emblem, name or abbreviation is on a list communicated under article 6ter of the Convention or pursuant to the obligations under the Agreement on Trade-related Aspects of Intellectual Property Rights set out in Annex 1C to the WTO Agreement stemming from that article, and the Registrar gives public notice of the communication; 12. Section 10 of the Act is replaced by the following: 2013-2014 Further prohibitions Droit d’auteur et Ma 10. If any sign or combination of signs has by ordinary and bona fide commercial usage become recognized in Canada as designating the kind, quality, quantity, destination, value, place of origin or date of production of any goods or services, no person shall adopt it as a trade-mark in association with the goods or services or others of the same general class or use it in a way likely to mislead, nor shall any person so adopt or so use any sign or combination of signs so nearly resembling that sign or combination as to be likely to be mistaken for it. 13. Section 11 of the Act is replaced by the following: Further prohibitions 11. No person shall use in connection with a business, as a trade-mark or otherwise, any sign or combination of signs adopted contrary to section 9 or 10. 14. Subsection 11.19(1) of the French version of the Act is replaced by the following: Exception — aucune procédure engagée 11.19 (1) Les articles 11.14 et 11.15 ne s’appliquent pas à l’adoption ou à l’emploi par une personne d’une marque de commerce si aucune procédure n’est engagée pour faire respecter ces dispositions à l’égard de cette adoption ou de cet emploi dans les cinq ans suivant la date à laquelle l’emploi de la marque de commerce par cette personne ou son prédécesseur en titre a été généralement connu au Canada ou la marque de commerce y a été enregistrée par cette personne, sauf s’il est établi que cette personne ou son prédécesseur en titre a adopté ou commencé à employer la marque tout en sachant que l’adoption ou l’emploi étaient contraires à ces articles. 15. (1) The portion of subsection 12(1) of the Act before paragraph (a) is replaced by the following: When trademark registrable 12. (1) Subject to subsection (2), a trademark is registrable if it is not C. 32 Copyright and (2) Paragraph 12(1)(b) of the French version of the Act is replaced by the following: b) qu’elle soit sous forme graphique, écrite ou sonore, elle donne une description claire ou donne une description fausse et trompeuse, en langue française ou anglaise, de la nature ou de la qualité des produits ou services en liaison avec lesquels elle est employée, ou en liaison avec lesquels on projette de l’employer, ou des conditions de leur production, ou des personnes qui les produisent, ou de leur lieu d’origine; (3) Paragraph 12(1)(e) of the Act is replaced by the following: (e) a sign or combination of signs whose adoption is prohibited by section 9 or 10; (4) Subsection 12(2) of the Act is replaced by the following: Utilitarian function (2) A trade-mark is not registrable if, in relation to the goods or services in association with which it is used or proposed to be used, its features are dictated primarily by a utilitarian function. Registrable if distinctive (3) A trade-mark that is not registrable by reason of paragraph (1)(a) or (b) is registrable if it is distinctive at the filing date of an application for its registration, having regard to all the circumstances of the case including the length of time during which it has been used. 16. Section 13 of the Act is repealed. 17. Section 15 of the Act is replaced by the following: Registration of confusing trademarks 15. Despite sections 12 and 14, confusing trade-marks are registrable if the applicant is the owner of all of the confusing trade-marks. 18. The portion of subsection 16(3) of the Act before paragraph (a) is replaced by the following: 2013-2014 Proposed certification marks or trademarks Droit d’auteur et Ma (3) Any applicant who has filed an application in accordance with section 30 for registration of a proposed trade-mark or proposed certification mark that is registrable is entitled, subject to sections 38 and 40, to secure its registration in respect of the goods or services specified in the application, unless at the filing date of the application it was confusing with 19. Subsection 18(1) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by replacing the portion after paragraph (c) with the following: (d) subject to section 17, the applicant for registration was not the person entitled to secure the registration. 20. The Act is amended by adding the following after section 18: Not to limit art or industry 18.1 The registration of a trade-mark may be expunged by the Federal Court on the application of any interested person if the Court decides that the registration is likely to unreasonably limit the development of any art or industry. 21. [Deleted] 1994, c. 47, s. 196 22. Subsection 20(1) of the Act is replaced by the following: Infringement 20. (1) The right of the owner of a registered trade-mark to its exclusive use is deemed to be infringed by any person who is not entitled to its use under this Act and who (a) sells, distributes or advertises any goods or services in association with a confusing trade-mark or trade-name; (b) manufactures, causes to be manufactured, possesses, imports, exports or attempts to export any goods in association with a confusing trade-mark or trade-name, for the purpose of their sale or distribution; (c) sells, offers for sale or distributes any label or packaging, in any form, bearing a trade-mark or trade-name, if C. 32 Copyright and (i) the person knows or ought to know that the label or packaging is intended to be associated with goods or services that are not those of the owner of the registered trade-mark, and (ii) the sale, distribution or advertisement of the goods or services in association with the label or packaging would be a sale, distribution or advertisement in association with a confusing trade-mark or trade-name; or (d) manufactures, causes to be manufactured, possesses, imports, exports or attempts to export any label or packaging, in any form, bearing a trade-mark or trade-name, for the purpose of its sale or distribution or for the purpose of the sale, distribution or advertisement of goods or services in association with it, if (i) the person knows or ought to know that the label or packaging is intended to be associated with goods or services that are not those of the owner of the registered trade-mark, and (ii) the sale, distribution or advertisement of the goods or services in association with the label or packaging would be a sale, distribution or advertisement in association with a confusing trade-mark or trade-name. Exception — bona fide use (1.1) The registration of a trade-mark does not prevent a person from making, in a manner that is not likely to have the effect of depreciating the value of the goodwill attaching to the trade-mark, (a) any bona fide use of his or her personal name as a trade-name; or 2013-2014 Droit d’auteur et Ma (b) any bona fide use, other than as a trademark, of the geographical name of his or her place of business or of any accurate description of the character or quality of his or her goods or services. Exception — utilitarian feature (1.2) The registration of a trade-mark does not prevent a person from using any utilitarian feature embodied in the trade-mark. 23. Subsection 22(2) of the Act is replaced by the following: Action (2) In any action in respect of a use of a trade-mark contrary to subsection (1), the court may decline to order the recovery of damages or profits and may permit the defendant to continue to sell goods bearing the trade-mark that were in the defendant’s possession or under their control at the time notice was given to them that the owner of the registered trade-mark complained of the use of the trade-mark. 24. (1) Subsections 23(1) to (3) of the Act are replaced by the following: Registration of certification marks 23. (1) A certification mark may be adopted and registered only by a person who is not engaged in the manufacture, sale, leasing or hiring of goods or the performance of services such as those in association with which the certification mark is used or proposed to be used. Licence (2) The owner of a certification mark may license others to use it in association with goods or services that meet the defined standard, and the use of the certification mark accordingly is deemed to be use by the owner. Unauthorized use (3) The owner of a registered certification mark may prevent its use by unlicensed persons or in association with any goods or services in respect of which it is registered but to which the licence does not extend. (2) Subsection 23(4) of the English version of the Act is replaced by the following: C. 32 Action by unincorporated body (4) If the owner of a registered certification mark is an unincorporated body, any action or proceeding to prevent unauthorized use of the certification mark may be brought by any member of that body on behalf of themselves and all other members. Copyright and 25. Section 24 of the French version of the Act is replaced by the following: Enregistrement d’une marque de commerce créant de la confusion avec la marque de certification 24. Avec le consentement du propriétaire d’une marque de certification, une marque de commerce créant de la confusion avec la marque de certification peut, si elle présente une différence caractéristique, être déposée par toute autre personne en vue d’indiquer que les produits en liaison avec lesquels elle est employée ont été fabriqués, vendus, donnés à bail ou loués, et que les services en liaison avec lesquels elle est employée ont été exécutés par elle comme étant une des personnes ayant droit d’employer la marque de certification, mais l’enregistrement de cette marque de commerce est radié par le registraire sur le retrait du consentement du propriétaire de la marque de certification, ou sur annulation de l’enregistrement de la marque de certification. 26. Section 25 of the Act is replaced by the following: Descriptive certification mark 25. A certification mark that is descriptive of the place of origin of goods or services, and not confusing with any registered trade-mark, is registrable if the applicant is the administrative authority of a country, state, province or municipality that includes or forms part of the area indicated by the certification mark, or is a commercial association that has an office or representative in that area, but the owner of any certification mark registered under this section shall permit its use in association with any goods or services produced or performed in the area of which it is descriptive. 27. (1) Subsection 26(1) of the Act is replaced by the following: 2013-2014 Register Droit d’auteur et Ma 26. (1) There shall be kept under the supervision of the Registrar a register of trade-marks and of transfers, disclaimers, amendments, judgments and orders relating to each registered trade-mark. (2) The portion of subsection 26(2) of the Act before paragraph (a) is replaced by the following: Information to be shown (2) The register shall show, with reference to each registered trade-mark, the following: 28. Sections 28 and 29 of the Act are replaced by the following: List of trademark agents 28. There shall be kept under the supervision of the Registrar a list of trade-mark agents, which shall include the names of all persons and firms entitled to represent applicants and others in the presentation and prosecution of applications for the registration of a trade-mark or in other business before the Office of the Registrar of Trade-marks. Available to public 29. (1) The following shall be made available to the public at the times and in the manner established by the Registrar: (a) the register; (b) all applications for the registration of a trade-mark, including those abandoned; (c) the list of trade-mark agents; (d) the list of geographical indications kept under subsection 11.12(1); (e) all requests made under paragraph 9(1)(n); and (f) all documents filed with the Registrar relating to a registered trade-mark, an application for the registration of a trade-mark, a request under paragraph 9(1)(n) and objection proceedings under section 11.13. Certified copies (2) The Registrar shall, on request and on payment of the prescribed fee, furnish a copy certified by the Registrar of any entry in the register or lists, or of any of those applications, requests or documents. C. 32 Destruction of records 29.1 Despite subsection 29(1), the Registrar may destroy Copyright and (a) an application for the registration of a trade-mark that is refused and any document relating to the application, at any time after six years after the day on which the application is refused or, if an appeal is taken, on which final judgment in the appeal upholding the refusal is given; (b) an application for the registration of a trade-mark that is abandoned and any document relating to the application, at any time after six years after the day on which the application is abandoned; (c) a document relating to an expunged registration of a trade-mark, at any time after six years after the day on which the registration is expunged; (d) a request under paragraph 9(1)(n) and any document relating to it, at any time after six years after (i) the day on which the request is abandoned, (ii) the day on which the request is refused or, if an appeal is taken, on which final judgment in the appeal upholding the refusal is given, or (iii) the day on which a court declares that the badge, crest, emblem or mark in question is invalid or, if an appeal is taken, on which final judgment in the appeal upholding the declaration is given; (e) a document relating to objection proceedings under section 11.13 with respect to a geographical indication that is removed from the list of geographical indications under subsection 11.12(4), at any time after six years after the day on which it is removed; and (f) a document relating to objection proceedings under section 11.13 with respect to which a decision is made that the indication is not a geographical indication, at any time after six years after the day on which the 2013-2014 Droit d’auteur et Ma decision is made or, if an appeal is taken, on which final judgment in the appeal upholding the decision is given. 29. (1) Paragraph 30(a) of the Act is replaced by the following: (a) a statement in ordinary commercial terms of the specific goods or services in association with which the trade-mark has been or is proposed to be used; (2) Paragraph 30(f) of the Act is replaced by the following: (f) in the case of a certification mark, particulars of the defined standard that the use of the certification mark is intended to indicate and a statement that the applicant is not engaged in the manufacture, sale, leasing or hiring of goods or the performance of services such as those in association with which the certification mark is used or proposed to be used; (f.1) in the case of a proposed certification mark, a statement that the applicant intends to license others to use the certification mark in Canada in association with goods or services that meet the defined standard; (3) Paragraph 30(h) of the Act is replaced by the following: (h) a representation or description, or both, that permits the trade-mark to be clearly defined and that complies with any prescribed requirements; (4) Section 30 of the Act is amended by adding “and” at the end of paragraph (i) and by adding the following after that paragraph: (j) any prescribed information or statement with respect to the trade-mark. 30. The Act is amended by adding the following after section 30: Standard characters 30.1 An applicant who seeks to register a trade-mark that consists only of letters, numerals, punctuation marks, diacritics or C. 32 Copyright and typographical symbols, or of any combination of them, without limiting the trade-mark to any particular font, size or colour shall (a) file a representation under paragraph 30(h) that consists only of characters for which the Registrar has adopted standard characters; (b) include in their application a statement to the effect that they wish the trade-mark to be registered in standard characters; and (c) comply with any prescribed requirements. 31. Sections 31 to 32 of the Act are replaced by the following: Further evidence — registration abroad 31. An applicant whose trade-mark has been duly registered in their country of origin and who claims that the trade-mark is registrable under paragraph 14(1)(b) shall furnish any evidence that the Registrar may require establishing the circumstances on which they rely, including the length of time during which the trade-mark has been used in any country. Further evidence in certain cases 32. (1) An applicant shall furnish the Registrar with any evidence that the Registrar may require establishing that the trade-mark is distinctive at the filing date of the application for its registration if any of the following apply: (a) the applicant claims that their trade-mark is registrable under subsection 12(3); (b) the Registrar’s preliminary view is that the trade-mark is not inherently distinctive; (c) the trade-mark consists exclusively of a single colour or of a combination of colours without delineated contours; (d) the trade-mark consists exclusively or primarily of one or more of the following: (i) the three-dimensional shape of any of the goods specified in the application, or of an integral part or the packaging of any of those goods, (ii) a mode of packaging goods, (iii) a sound, 2013-2014 Droit d’auteur et Ma (iv) a scent, (v) a taste, (vi) a texture, (vii) any other prescribed sign. Registration to be restricted (2) The Registrar shall, having regard to the evidence adduced, restrict the registration to the goods or services in association with which, and to the defined territorial area in Canada in which, the trade-mark is shown to be distinctive. 32. Section 33 of the Act is replaced by the following: Filing date 33. (1) The filing date of an application for the registration of a trade-mark in Canada is the day on which the Registrar has received all of the following: (a) an explicit or implicit indication that the registration of the trade-mark is sought; (b) information allowing the identity of the applicant to be established; (c) information allowing the Registrar to contact the applicant; (d) a representation or description of the trade-mark; (e) a list of the goods or services for which registration of the trade-mark is sought; (f) any prescribed fees. Outstanding items (2) The Registrar shall notify the applicant whose application does not contain all the items set out in subsection (1) of the items that are outstanding and require that the applicant submit them within two months of the date of the notice. Despite section 47, that period cannot be extended. Application deemed never filed (3) If the Registrar does not receive the outstanding items within those two months, the application is deemed never to have been filed. However, any fees paid in respect of the application shall not be refunded to the applicant. 33. (1) Subsection 34(1) of the Act is replaced by the following: C. 32 Date of application abroad deemed date of application in Canada 34. (1) Despite subsection 33(1), when an applicant files an application for the registration of a trade-mark in Canada after the applicant or the applicant’s predecessor in title has applied, in or for any country of the Union other than Canada, for the registration of the same or substantially the same trade-mark in association with the same kind of goods or services, the filing date of the application in or for the other country is deemed to be the filing date of the application in Canada and the applicant is entitled to priority in Canada accordingly despite any intervening use in Canada or making known in Canada or any intervening application or registration, if Copyright and (a) the filing date of the application in Canada is within a period of six months after the date on which the earliest application was filed in or for any country of the Union for the registration of the same or substantially the same trade-mark in association with the same kind of goods or services; (b) the applicant files a request for priority in the prescribed time and manner and informs the Registrar of the filing date and country or office of filing of the application on which the request is based; (c) the applicant, at the filing date of the application in Canada, is a citizen or national of or domiciled in a country of the Union or has a real and effective industrial or commercial establishment in a country of the Union; and (d) the applicant furnishes, in accordance with any request under subsections (2) and (3), evidence necessary to fully establish the applicant’s right to priority. (2) Section 34 of the Act is amended by adding the following after subsection (3): 2013-2014 Droit d’auteur et Ma Withdrawal of request (4) An applicant may, in the prescribed time and manner, withdraw a request for priority. Extension (5) An applicant is not permitted to apply under section 47 for an extension of the sixmonth period referred to in paragraph (1)(a) until that period has ended, and the Registrar is not permitted to extend the period by more than seven days. 34. Subsection 37(1) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by replacing the portion after paragraph (c) with the following: (d) the trade-mark is not distinctive. If the Registrar is not so satisfied, the Registrar shall cause the application to be advertised in the prescribed manner. 35. Subsections 38(6) to (8) of the Act are replaced by the following: Power to strike (6) At the applicant’s request, the Registrar may — at any time before the day on which the applicant files a counter statement — strike all or part of the statement of opposition if the statement or part of it (a) is not based on any of the grounds set out in subsection (2); or (b) does not set out a ground of opposition in sufficient detail to enable the applicant to reply to it. Counter statement (7) The applicant shall file a counter statement with the Registrar and serve a copy on the opponent in the prescribed manner and within the prescribed time after a copy of the statement of opposition has been forwarded to the applicant. The counter statement need only state that the applicant intends to respond to the opposition. Evidence and hearing (8) Both the opponent and the applicant shall be given an opportunity, in the prescribed manner and within the prescribed time, to submit evidence and to make representations to the Registrar unless C. 32 Copyright and (a) the opposition is withdrawn or deemed under subsection (10) to have been withdrawn; or (b) the application is abandoned or deemed under subsection (11) to have been abandoned. Service (9) The opponent and the applicant shall, in the prescribed manner and within the prescribed time, serve on each other any evidence and written representations that they submit to the Registrar. Deemed withdrawal of opposition (10) The opposition is deemed to have been withdrawn if, in the prescribed circumstances, the opponent does not submit and serve either evidence under subsection (8) or a statement that the opponent does not wish to submit evidence. Deemed abandonment of application (11) The application is deemed to have been abandoned if the applicant does not file and serve a counter statement within the time referred to in subsection (7) or if, in the prescribed circumstances, the applicant does not submit and serve either evidence under subsection (8) or a statement that the applicant does not wish to submit evidence. Decision (12) After considering the evidence and representations of the opponent and the applicant, the Registrar shall refuse the application, reject the opposition, or refuse the application with respect to one or more of the goods or services specified in it and reject the opposition with respect to the others. He or she shall notify the parties of the decision and the reasons for it. 36. The Act is amended by adding the following after section 39: Divisional application 39.1 (1) After having filed an application for the registration of a trade-mark, an applicant may limit the original application to one or more of the goods or services that were within its scope and file a divisional application for the registration of the same trade-mark in association with any other goods or services that were (a) within the scope of the original application on its filing date; and 2013-2014 Droit d’auteur et Ma (b) within the scope of the original application as advertised, if the divisional application is filed on or after the day on which the application is advertised under subsection 37(1). Identification (2) A divisional application shall indicate that it is a divisional application and shall, in the prescribed manner, identify the corresponding original application. Separate application (3) A divisional application is a separate application, including with respect to the payment of any fees. Filing date (4) A divisional application’s filing date is deemed to be the original application’s filing date. Division of divisional application (5) A divisional application may itself be divided under subsection (1), in which case this section applies as if that divisional application were an original application. 37. (1) Subsection 40(1) of the Act is replaced by the following: Registration of trade-marks 40. (1) When an application for the registration of a trade-mark, other than a proposed trade-mark or proposed certification mark, is allowed, the Registrar shall register the trademark and issue a certificate of its registration. (2) Subsection 40(2) of the French version of the Act is replaced by the following: Marque de commerce projetée (2) Lorsqu’une demande d’enregistrement d’une marque de commerce projetée est admise, le registraire en donne avis au requérant. Il enregistre la marque de commerce et délivre un certificat de son enregistrement après avoir reçu une déclaration portant que le requérant, son successeur en titre ou l’entité à qui est octroyée, par le requérant ou avec son autorisation, une licence d’emploi de la marque de commerce aux termes de laquelle il contrôle directement ou indirectement les caractéristiques ou la qualité des produits et services a commencé à employer la marque de commerce au Canada, en liaison avec les produits ou services spécifiés dans la demande. C. 32 Copyright and (3) Subsection 40(3) of the Act is replaced by the following: Proposed certification mark (2.1) When an application for the registration of a proposed certification mark is allowed, the Registrar shall give notice to the applicant accordingly and shall register the certification mark and issue a certificate of registration on receipt of a declaration that the use of the certification mark in Canada, in association with the goods or services specified in the application, has been commenced by an entity that is licensed by or with the authority of the applicant to use the certification mark. Abandonment of application (3) An application for registration referred to in subsection (2) or (2.1) is deemed to be abandoned if the Registrar has not received the declaration before the later of (a) six months after the date of the Registrar’s notice, and (b) three years after the filing date of the application in Canada. 38. (1) The portion of subsection 41(1) of the Act before paragraph (a) is replaced by the following: Amendments to register 41. (1) The Registrar may, on application by the registered owner of a trade-mark made in the prescribed manner and on payment of the prescribed fee, make any of the following amendments to the register: (2) Subsection 41(1) of the Act is amended by striking out “or” at the end of paragraph (d), by adding “or” at the end of paragraph (e) and by adding the following after paragraph (e): (f) subject to the regulations, merge registrations of the trade-mark that stem, under section 39.1, from the same original application. (3) Section 41 of the Act is amended by adding the following after subsection (2): Obvious error (3) The Registrar may, within six months after an entry in the register is made, correct any error in the entry that is obvious from the 2013-2014 Droit d’auteur et Ma documents relating to the registered trade-mark in question that are, at the time that the entry is made, on file in the Registrar’s office. 39. Subsection 45(1) of the Act is replaced by the following: Registrar may request evidence of user 45. (1) The Registrar may at any time — and, at the written request made after three years from the date of the registration of a trade-mark by any person who pays the prescribed fee, the Registrar shall, unless he or she sees good reason to the contrary — give notice to the registered owner of the trade-mark requiring the registered owner to furnish within three months an affidavit or a statutory declaration showing, with respect to all the goods or services specified in the registration or to those that the Registrar may specify in the notice, whether the trade-mark was in use in Canada at any time during the three-year period immediately preceding the date of the notice and, if not, the date when it was last so in use and the reason for the absence of such use since that date. 40. Section 48 of the Act is amended by adding the following after subsection (3): Removal of registration (4) The Registrar shall remove the registration of a transfer of a registered trade-mark on being furnished with evidence satisfactory to him or her that the transfer should not have been registered. 41. Section 49 of the Act and the heading before it are replaced by the following: CHANGE OF PURPOSE IN USE OF TRADEMARK Change of purpose 49. If a sign or combination of signs is used by a person as a trade-mark for any of the purposes or in any of the manners mentioned in the definition “certification mark” or “trademark” in section 2, no application for the registration of the trade-mark shall be refused and no registration of the trade-mark shall be expunged, amended or held invalid merely on the ground that the person or a predecessor in title uses the trade-mark or has used it for any other of those purposes or in any other of those manners. C. 32 Copyright and 42. The Act is amended by adding the following after section 51: OFFENCES AND PUNISHMENT Sale, etc., of goods 51.01 (1) Every person commits an offence who sells or offers for sale, or distributes on a commercial scale, any goods in association with a trade-mark, if that sale or distribution is or would be contrary to section 19 or 20 and the person knows that (a) the trade-mark is identical to, or cannot be distinguished in its essential aspects from, a trade-mark registered for such goods; and (b) the owner of that registered trade-mark has not consented to the sale, offering for sale, or distribution of the goods in association with the trade-mark. (c) [Deleted] Manufacture, etc., of goods (2) Every person commits an offence who manufactures, causes to be manufactured, possesses, imports, exports or attempts to export any goods, for the purpose of their sale or of their distribution on a commercial scale, if that sale or distribution would be contrary to section 19 or 20 and the person knows that (a) the goods bear a trade-mark that is identical to, or that cannot be distinguished in its essential aspects from, a trade-mark registered for such goods; and (b) the owner of that registered trade-mark has not consented to having the goods bear the trade-mark. (c) [Deleted] Services (3) Every person commits an offence who sells or advertises services in association with a trade-mark, if that sale or advertisement is contrary to section 19 or 20 and the person knows that 2013-2014 Droit d’auteur et Ma (a) the trade-mark is identical to, or cannot be distinguished in its essential aspects from, a registered trade-mark registered for such services; and (b) the owner of the registered trade-mark has not consented to the sale or advertisement in association with the trade-mark. (c) [Deleted] Labels or packaging (4) Every person commits an offence who manufactures, causes to be manufactured, possesses, imports, exports or attempts to export any label or packaging, in any form, for the purpose of its sale or of its distribution on a commercial scale or for the purpose of the sale, distribution on a commercial scale or advertisement of goods or services in association with it, if that sale, distribution or advertisement would be contrary to section 19 or 20 and the person knows that (a) the label or packaging bears a trade-mark that is identical to, or that cannot be distinguished in its essential aspects from, a registered trade-mark; (b) the label or packaging is intended to be associated with goods or services for which that registered trade-mark is registered; and (c) the owner of that registered trade-mark has not consented to having the label or packaging bear the trade-mark. (d) [Deleted] Trafficking in labels or packaging (5) Every person commits an offence who sells or offers for sale, or distributes on a commercial scale, any label or packaging, in any form, if the sale, distribution or advertisement of goods or services in association with the label or packaging would be contrary to section 19 or 20 and the person knows that (a) the label or packaging bears a trade-mark that is identical to, or that cannot be distinguished in its essential aspects from, a registered trade-mark; C. 32 Copyright and (b) the label or packaging is intended to be associated with goods or services for which that registered trade-mark is registered; (c) the owner of that registered trade-mark has not consented to having the label or packaging bear the trademark. Registration of trade-mark (5.1) In a prosecution for an offence under any of subsections (1) to (5), it is not necessary for the prosecutor to prove that the accused knew that the trade-mark was registered. Punishment (6) Every person who commits an offence under any of subsections (1) to (5) is liable (a) on conviction on indictment, to a fine of not more than $1,000,000 or to imprisonment for a term of not more than five years or to both; or (b) on summary conviction, to a fine of not more than $25,000 or to imprisonment for a term of not more than six months or to both. Limitation Period (7) Proceedings by way of summary conviction for an offence under this section may be instituted no later than two years after the day on which the subject-matter of the proceedings arose. Disposition order (8) The court before which any proceedings for an offence under this section are taken may, on a finding of guilt, order that any goods, labels, or packaging in respect of which the offence was committed, any advertising materials relating to those goods and any equipment used to manufacture those goods, labels or packaging be destroyed or otherwise disposed of. Notice (9) Before making an order for the destruction or other disposition of equipment under subsection (8), the court shall require that notice 2013-2014 Droit d’auteur et Ma be given to the owner of the equipment and to any other person who, in the opinion of the court, appears to have a right or interest in the equipment, unless the court is of the opinion that the interests of justice do not require that the notice be given. 43. The Act is amended by adding the following after section 51.01: IMPORTATION AND EXPORTATION INTERPRETATION Definitions 51.02 The following definitions apply in sections 51.03 to 51.12. “customs officer” « agent des douanes » “customs officer” has the meaning assigned by the definition “officer” in subsection 2(1) of the Customs Act. “Minister” « ministre » “Minister” means the Minister of Public Safety and Emergency Preparedness. “relevant registered trademark” « marque de commerce déposée en cause » “working day” « jour ouvrable » “relevant registered trade-mark” means a trademark registered for goods that is identical to, or cannot be distinguished in its essential aspects from, a trade-mark on such goods, including their labels or packaging, that are detained by a customs officer. “working day” means a day other than a Saturday or a holiday. PROHIBITION No importation or exportation Exception 51.03 (1) Goods shall not be imported or exported if the goods or their labels or packaging bear — without the consent of the owner of a registered trade-mark for such goods — a trade-mark that is identical to, or that cannot be distinguished in its essential aspects from, that registered trade-mark. (2) Subsection (1) does not apply if (a) the trade-mark was applied with the consent of the owner of the trade-mark in the country where it was applied; C. 32 Copyright and (b) the sale or distribution of the goods or, in the case where the trade-mark is on the goods’ labels or packaging, of the goods in association with the labels or packaging would not be contrary to this Act; (c) the goods are imported or exported by an individual in their possession or baggage and the circumstances, including the number of goods, indicate that the goods are intended only for their personal use; or (d) the goods, while being shipped from one place outside Canada to another, are in customs transit control or customs transhipment control in Canada. Restriction (3) The contravention of subsection (1) does not give rise to a remedy under section 53.2. REQUEST FOR ASSISTANCE Request for assistance 51.04 (1) The owner of a registered trademark may file with the Minister, in the form and manner specified by the Minister, a request for assistance in pursuing remedies under this Act with respect to goods imported or exported in contravention of section 51.03. Information in request (2) The request for assistance shall include the trade-mark owner’s name and address in Canada and any other information that is required by the Minister, including information about the registered trade-mark and the goods for which it is registered. Validity period (3) A request for assistance is valid for a period of two years beginning on the day on which it is accepted by the Minister. The Minister may, at the request of the trade-mark owner, extend the period for two years, and may do so more than once. Security (4) The Minister may, as a condition of accepting a request for assistance or of extending a request’s period of validity, require that the trade-mark owner furnish security, in an amount 2013-2014 Droit d’auteur et Ma and form fixed by the Minister, for the payment of an amount for which the trade-mark owner becomes liable under section 51.09. Update (5) The trade-mark owner shall inform the Minister in writing, as soon as practicable, of any changes to (a) the validity of the registered trade-mark that is the subject of the request for assistance; (b) the ownership of the trade-mark; or (c) the goods for which the trade-mark is registered. MEASURES RELATING TO DETAINED GOODS Provision of information by customs officer 51.05 A customs officer who is detaining goods under section 101 of the Customs Act may, in the officer’s discretion, to obtain information about whether the importation or exportation of the goods is prohibited under section 51.03, provide the owner of a relevant registered trade-mark with a sample of the goods and with any information about the goods that the customs officer reasonably believes does not directly or indirectly identify any person. Provision of information to pursue remedy 51.06 (1) A customs officer who is detaining goods under section 101 of the Customs Act and who has reasonable grounds to suspect that the importation or exportation of the goods is prohibited under section 51.03 may, in the officer’s discretion, if the Minister has accepted a request for assistance with respect to a relevant registered trade-mark filed by its owner, provide that owner with a sample of the goods and with information about the goods that could assist them in pursuing a remedy under this Act, such as (a) a description of the goods and their characteristics; (b) the name and address of their owner, importer, exporter and consignee and of the person who made them; (c) their quantity; (d) the countries in which they were made and through which they passed in transit; and C. 32 Copyright and (e) the day on which they were imported, if applicable. Detention (2) Subject to subsection (3), the customs officer shall not detain, for the purpose of enforcing section 51.03, the goods for more than 10 working days — or, if the goods are perishable, for more than five days — after the day on which the customs officer first sends or makes available a sample or information to the owner under subsection (1). At the request of the owner made while the goods are detained for the purpose of enforcing section 51.03, the customs officer may, having regard to the circumstances, detain non-perishable goods for one additional period of not more than 10 working days. Notice of proceedings (3) If, before the goods are no longer detained for the purpose of enforcing of section 51.03, the owner of a relevant registered trademark has provided the Minister, in the manner specified by the Minister, with a copy of a document filed with a court commencing proceedings to obtain a remedy under this Act with respect to the detained goods, the customs officer shall continue to detain them until the Minister is informed in writing that (a) the proceedings are finally disposed of, settled or abandoned; (b) a court directs that the goods are no longer to be detained for the purpose of the proceedings; or (c) the trade-mark owner consents to the goods no longer being so detained. Continued detention (4) The occurrence of any of the events referred to in paragraphs (3)(a) to (c) does not preclude a customs officer from continuing to detain the goods under the Customs Act for a purpose other than with respect to the proceedings. 2013-2014 Droit d’auteur et Ma Restriction on information use — section 51.05 51.07 (1) A person who receives a sample or information that is provided under section 51.05 shall not use the information, or information that is derived from the sample, for any purpose other than to give information to the customs officer about whether the importation or exportation of the goods is prohibited under section 51.03. Restriction on information use — subsection 51.06(1) (2) A person who receives a sample or information that is provided under subsection 51.06(1) shall not use the information, or information that is derived from the sample, for any purpose other than to pursue remedies under this Act. For greater certainty (3) For greater certainty, subsection (2) does not prevent the confidential communication of information about the goods for the purpose of reaching an out-of-court settlement. Inspection 51.08 After a sample or information has been provided under subsection 51.06(1), a customs officer may, in the officer’s discretion, give the owner, importer, exporter and consignee of the detained goods and the owner of the relevant registered trade-mark an opportunity to inspect the goods. Liability for charges 51.09 (1) The owner of a relevant registered trade-mark who has received a sample or information under subsection 51.06(1) is liable to Her Majesty in right of Canada for the storage and handling charges for the detained goods — and, if applicable, for the charges for destroying them — for the period beginning on the day after the day on which a customs officer first sends or makes available a sample or information to that owner under that subsection and ending on the first day on which one of the following occurs: (a) the goods are no longer detained for the purpose of enforcing section 51.03 or, if subsection 51.06(3) applies, for the purpose of the proceedings referred to in that subsection; (b) the Minister receives written notification in which the trade-mark owner states that the importation or exportation of the goods does C. 32 Copyright and not, with respect to the owner’s relevant registered trade-mark, contravene section 51.03; (c) the Minister receives written notification in which the trade-mark owner states that they will not, while the goods are detained for the purpose of enforcing section 51.03, commence proceedings to obtain a remedy under this Act with respect to them. Exception — paragraph (1)(a) (2) Despite paragraph (1)(a), if the goods are forfeited under subsection 39(1) of the Customs Act and the Minister did not, before the end of the detention of the goods for the purpose of enforcing section 51.03, receive a copy of a document filed with a court commencing proceedings to obtain a remedy under this Act with respect to the detained goods or the written notification referred to in paragraph (1)(b) or (c), the period ends on the day on which the goods are forfeited. Exception — paragraph (1)(c) (3) Despite paragraph (1)(c), if the goods are forfeited under subsection 39(1) of the Customs Act after the Minister has received the written notification referred to in that paragraph, the period ends on the day on which the goods are forfeited. Joint and several or solidary liability (4) The owner and the importer or exporter of goods that are forfeited in the circumstances set out in subsection (2) or (3) are jointly and severally, or solidarily, liable to the owner of the relevant registered trade-mark for all the charges under subsection (1) paid by the owner of the relevant registered trade-mark with respect to the period (a) in the circumstances referred to in subsection (2), beginning on the day on which the goods are no longer detained for the purpose of enforcing section 51.03 and ending on the day on which the goods are forfeited; and (b) in the circumstances referred to in subsection (3), beginning on the day on which the Minister receives the written notification referred to in paragraph (1)(c) and ending on the day on which the goods are forfeited. 2013-2014 Exception Droit d’auteur et Ma (5) Subsections (1) to (3) do not apply if (a) the detention of the goods for the purpose of enforcing section 51.03 ends before the expiry of 10 working days — or, if the goods are perishable, before the expiry of five days — after the day on which the customs officer first sends or makes available a sample or information to the trade-mark owner under subsection 51.06(1); and (b) the Minister has not, by the end of the detention, received a copy of a document filed with a court commencing proceedings to obtain a remedy under this Act with respect to the detained goods or the written notification referred to in paragraph (1)(b) or (c). NO LIABILITY No liability 51.1 Neither Her Majesty nor a customs officer is liable for any loss or damage suffered in relation to the enforcement or application of sections 51.03 to 51.06 and 51.08 because of (a) the detention of goods, except if the detention contravenes subsection 51.06(2); (b) the failure to detain goods; or (c) the release or cessation of detention of any detained goods, except if the release or cessation contravenes subsection 51.06(3). POWERS OF COURT RELATING TO DETAINED GOODS Application to court 51.11 (1) In the course of proceedings referred to in subsection 51.06(3), the court may, on the application of the Minister or a party to the proceedings, (a) impose conditions on the storage or detention of the goods that are the subject of the proceedings; or (b) direct that the goods are no longer to be detained for the purpose of the proceedings, on any conditions that the court may impose, if their owner, importer, exporter or consignee furnishes security in an amount fixed by the court. C. 32 Minister’s consent (2) If a party applies to have the detained goods stored in a place other than a bonded warehouse or a sufferance warehouse, as those terms are defined in subsection 2(1) of the Customs Act, the Minister must consent to the storage of the goods in that place before a condition to that effect is imposed under subsection (1). Customs Act Copyright and (3) The court may impose a condition described in subsection (2) despite section 31 of the Customs Act. Continued detention (4) A direction under paragraph (1)(b) that the goods are no longer to be detained for the purpose of the proceedings does not preclude a customs officer from continuing to detain the goods under the Customs Act for another purpose. Security (5) In the course of proceedings referred to in subsection 51.06(3), the court may, on the application of the Minister or a party to the proceedings, require the owner of the relevant registered trade-mark to furnish security, in an amount fixed by the court, (a) to cover duties, as defined in subsection 2(1) of the Customs Act, storage and handling charges, and any other amount that may become chargeable against the goods; and (b) to answer any damages that may by reason of the detention be sustained by the owner, importer, exporter or consignee of the goods. Damages against trade-mark owner 51.12 A court may award damages against the owner of a relevant registered trade-mark who commenced proceedings referred to in subsection 51.06(3) to the owner, importer, exporter or consignee of the goods who is a party to the proceedings for losses, costs or prejudice suffered as a result of the detention of goods if the proceedings are dismissed or discontinued. 44. The definition “release” in section 52 of the Act is repealed. 45. Sections 53.2 and 53.3 of the Act are replaced by the following: 2013-2014 Droit d’auteur et Ma Power of court to grant relief 53.2 (1) If a court is satisfied, on application of any interested person, that any act has been done contrary to this Act, the court may make any order that it considers appropriate in the circumstances, including an order providing for relief by way of injunction and the recovery of damages or profits, for punitive damages and for the destruction or other disposition of any offending goods, packaging, labels and advertising material and of any equipment used to produce the goods, packaging, labels or advertising material. Notice to interested persons (2) Before making an order for destruction or other disposition, the court shall direct that notice be given to any person who has an interest or right in the item to be destroyed or otherwise disposed of, unless the court is of the opinion that the interests of justice do not require that notice be given. Unaltered state — exportation, sale or distribution 53.3 (1) A court is not permitted, in any proceeding under section 53.1 or 53.2, to make an order under that section requiring or permitting the goods to be exported, sold or distributed in an unaltered state, except in a manner that does not affect the legitimate interests of the owner of the registered trade-mark or except in exceptional circumstances, if the court finds that (a) goods bearing the registered trade-mark have been imported into Canada in such a manner that the distribution of the goods in Canada would be contrary to this Act; and (b) the registered trade-mark has, without the consent of the owner, been applied to those goods with the intent of counterfeiting or imitating the trade-mark, or of deceiving the public and inducing them to believe that the goods were made with the consent of the owner. Removal of trade-mark (2) Subsection (1) also applies with respect to goods for which the only alteration is the removal of the trade-mark. 46. Section 55 of the Act is replaced by the following: C. 32 Jurisdiction of Federal Court 55. The Federal Court has jurisdiction to entertain any action or proceeding, other than a proceeding under section 51.01, for the enforcement of any of the provisions of this Act or of any right or remedy conferred or defined by this Act. Copyright and 47. Subsection 57(1) of the Act is replaced by the following: Exclusive jurisdiction of Federal Court 57. (1) The Federal Court has exclusive original jurisdiction, on the application of the Registrar or of any person interested, to order that any entry in the register be struck out or amended on the ground that at the date of the application the entry as it appears on the register does not accurately express or define the existing rights of the person appearing to be the registered owner of the trade-mark. 48. Section 60 of the Act is replaced by the following: Registrar to transmit documents 60. When any appeal or application has been made to the Federal Court under any of the provisions of this Act, the Registrar shall, at the request of any of the parties to the proceedings and on the payment of the prescribed fee, transmit to the Court all documents on file in the Registrar’s office relating to the matters in question in those proceedings, or copies of those documents certified by the Registrar. 49. Section 64 of the Act is replaced by the following: Electronic form and means 64. (1) Subject to the regulations, any document, information or fee that is provided to the Registrar under this Act may be provided in any electronic form, and by any electronic means, that is specified by the Registrar. Collection, storage, etc. (2) Subject to the regulations, the Registrar may use electronic means to create, collect, receive, store, transfer, distribute, publish, certify or otherwise deal with documents or information. Definition (3) In this section, “electronic”, in reference to a form or means, includes optical, magnetic and other similar forms or means. 2013-2014 Droit d’auteur et Ma 50. (1) Paragraphs 65(a) and (b) of the Act are replaced by the following: (a) the form of the register to be kept under this Act, and of the entries to be made in it; (b) applications to the Registrar; (b.1) the merger of registrations under paragraph 41(1)(f), including, for the purpose of renewal under section 46, the deemed day of registration or last renewal; (2) Paragraph 65(d) of the Act is replaced by the following: (d) certificates of registration; (3) Section 65 of the Act is amended by striking out “and” at the end of paragraph (d.1), by adding “and” at the end of paragraph (e) and by adding the following after paragraph (e): (f) the provision of documents, information or fees to the Registrar under this Act, including the time at which they are deemed to be received by the Registrar. 51. Section 69 of the Act and the heading before it are replaced by the following: TRANSITIONAL PROVISIONS Disclosure of documents 69. The disclosure of documents — on which entries in the register to be kept under paragraph 26(1)(b), as it read immediately before the day on which subsection 27(1) of the Combating Counterfeit Products Act comes into force, are based — is subject to subsection 50(6), as it read on June 8, 1993. Standard characters 70. Section 30.1 does not apply with respect to an application for registration whose filing date is before the day on which section 30 of the Combating Counterfeit Products Act comes into force. Filing date 71. (1) Subsection 33(1), as enacted by section 32 of the Combating Counterfeit Products Act, does not apply to an application for registration with respect to which all of the C. 32 Copyright and items set out in that subsection 33(1) have been received by the Registrar before the day on which that section 32 comes into force. Trade-marks Regulations Priority (2) Section 25 of the Trade-marks Regulations, as it read immediately before the day on which section 32 of Combating Counterfeit Products Act comes into force, continues to apply to an application for registration referred to in subsection (1) that does not have a filing date as of that day. 72. Section 34, as it read immediately before the day on which subsection 33(1) of the Combating Counterfeit Products Act comes into force, continues to apply with respect to an application for registration that has a filing date, established without taking section 34 into account, that is before that day. 52. Section 69 of the Act is repealed. Replacement of “wares” 53. The Act is amended by replacing “wares”, wherever it occurs, with “goods”. Replacement of “colis” 54. The French version of the Act is amended by replacing “colis” with “emballages”, with any grammatical changes that the circumstances require, in the following provisions: (a) subsections 4(1) and (3); and (b) section 8. Replacement of “date of filing” 55. The English version of the Act is amended by replacing “date of filing” with “filing date” in the following provisions: (a) the portion of subsection 16(2) before paragraph (a); and (b) subsection 21(1). Replacement of “utiliser”, etc. 56. The French version of the Act is amended by replacing “utiliser”, “utilisé”, “utilisée” and “utilisation” with “employer”, “employé”, “employée” and “emploi”, respectively, with any grammatical changes that the circumstances require, in the following provisions: (a) the portion of paragraph 7(d) before subparagraph (i); 2013-2014 Droit d’auteur et Ma (b) paragraph 9(1)(f); (c) section 11.1; (d) the portion of subsection 11.14(2) before paragraph (a); (e) the portion of subsection 11.15(2) before paragraph (a); (f) subsections 11.16(1) and (2); (g) the portion of subsection 11.17(1) before paragraph (a); (h) subsections 11.18(1) to (4); (i) the portion of section 11.2 before paragraph (a); (j) subsection 17(2); (k) subsection 20(2); (l) subsection 32(2). TRANSITIONAL PROVISION Amending the register 57. The Registrar of Trade-marks may amend the register kept under section 26 of the Trade-marks Act to reflect the amendments to that Act that are made by this Act. CONSEQUENTIAL AMENDMENTS R.S., c. A-1 ACCESS TO INFORMATION ACT 58. Schedule II to the Access to Information Act is amended by striking out the reference to Trade-marks Act Loi sur les marques de commerce and the corresponding reference to “subsection 50(6)”. R.S., c. C-46 CRIMINAL CODE 59. (1) The definition “offence” in section 183 of the Criminal Code is amended by adding the following after paragraph (d): (d.1) section 42 (offences related to infringement of copyright) of the Copyright Act, C. 32 Copyright and (2) The definition “offence” in section 183 of the Act is amended by striking out “or” at the end of subparagraph (i)(vi), by adding “or” at the end of paragraph (j) and by adding the following after paragraph (j): (k) section 51.01 (offences related to goods, labels, packaging or services) of the Trademarks Act, R.S., c. 1 (2nd Supp.) CUSTOMS ACT 60. Subsection 107(5) of the Customs Act is amended by adding the following after paragraph (l): (l.1) any person who may receive information under section 44.03 or subsection 44.04(1) of the Copyright Act, solely for the purposes for which that person is entitled to the information; (l.2) any person who may receive information under section 51.05 or subsection 51.06(1) of the Trade-marks Act, solely for the purposes for which that person is entitled to the information; 2007, c. 25 OLYMPIC AND PARALYMPIC MARKS ACT 61. Paragraphs 5(1)(a) and (b) of the Olympic and Paralympic Marks Act are replaced by the following: (a) of any offending goods, packaging, labels and advertising material; and (b) of any equipment used to apply to those goods, packaging, labels or advertising material a mark whose adoption or use is prohibited under section 3. Replacement of “wares” 62. The Act is amended by replacing “wares”, wherever it occurs, with “goods”. COMING INTO FORCE Order in council 63. (1) Subject to subsections (2) and (3), the provisions of this Act — other than sections 1, 3 and 4, subsections 7(1) and (4), sections 10, 11 and 14, subsection 15(2), sections 19, 22, 25 and 26, subsection 37(2) 2013-2014 Droit d’auteur et Ma and sections 42, 45, 46, 53, 54, 56, 59, 61 and 62 — come into force on a day or days to be fixed by order of the Governor in Council. Order in council (2) Sections 2, 5 and 6, subsection 7(6) and sections 43, 44 and 60 come into force on a day to be fixed by order of the Governor in Council. Order in council (3) Sections 52 and 58 come into force on a day to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 24 An Act to amend the Food and Drugs Act ASSENTED TO 6th NOVEMBER, 2014 BILL C-17 SUMMARY This enactment amends the Food and Drugs Act regarding therapeutic products in order to improve safety by introducing measures to, among other things, (a) strengthen safety oversight of therapeutic products throughout their life cycle; (b) improve reporting by certain health care institutions of serious adverse drug reactions and medical device incidents that involve therapeutic products; and (c) promote greater confidence in the oversight of therapeutic products by increasing transparency. 62-63 ELIZABETH II —————— CHAPTER 24 An Act to amend the Food and Drugs Act [Assented to 6th November, 2014] Preamble Whereas the safety of drugs and medical devices is a key concern for Canadians; And whereas new measures are required to further protect Canadians from the risks related to drugs and medical devices, other than natural health products; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: ALTERNATIVE TITLE Alternative title 1. This Act may be cited as the Protecting Canadians from Unsafe Drugs Act (Vanessa’s Law). R.S., c. F-27 FOOD AND DRUGS ACT 1993, c. 34, s. 71(3) 2. (1) The definition “device” in section 2 of the Food and Drugs Act is replaced by the following: “device” « instrument » “device” means an instrument, apparatus, contrivance or other similar article, or an in vitro reagent, including a component, part or accessory of any of them, that is manufactured, sold or represented for use in (a) diagnosing, treating, mitigating or preventing a disease, disorder or abnormal physical state, or any of their symptoms, in human beings or animals, C. 24 Food an (b) restoring, modifying or correcting the body structure of human beings or animals or the functioning of any part of the bodies of human beings or animals, (c) diagnosing pregnancy in human beings or animals, (d) caring for human beings or animals during pregnancy or at or after the birth of the offspring, including caring for the offspring, or (e) preventing conception in human beings or animals; however, it does not include such an instrument, apparatus, contrivance or article, or a component, part or accessory of any of them, that does any of the actions referred to in paragraphs (a) to (e) solely by pharmacological, immunological or metabolic means or solely by chemical means in or on the body of a human being or animal; (2) The definition “étiquette” in section 2 of the French version of the Act is replaced by the following: « étiquette » “label” « étiquette » Sont assimilés aux étiquettes les inscriptions, mots ou marques accompagnant les aliments, drogues, cosmétiques, instruments ou emballages ou s’y rapportant. (3) Section 2 of the Act is amended by adding the following in alphabetical order: “confidential business information” « renseignements commerciaux confidentiels » “confidential business information”, in respect of a person to whose business or affairs the information relates, means — subject to the regulations — business information (a) that is not publicly available, 2013-2014 Aliments e (b) in respect of which the person has taken measures that are reasonable in the circumstances to ensure that it remains not publicly available, and (c) that has actual or potential economic value to the person or their competitors because it is not publicly available and its disclosure would result in a material financial loss to the person or a material financial gain to their competitors; “therapeutic product” « produit thérapeutique » “therapeutic product authorization” « autorisation relative à un produit thérapeutique » “therapeutic product” means a drug or device or any combination of drugs and devices, but does not include a natural health product within the meaning of the Natural Health Products Regulations; “therapeutic product authorization” means an authorization — including a licence and a suspended authorization or licence — that is issued under the regulations and that authorizes, as the case may be, the import, sale, advertisement, manufacture, preparation, preservation, packaging, labelling, storage or testing of a therapeutic product; 3. The Act is amended by adding the following after section 21: THERAPEUTIC PRODUCTS Power to require information — serious risk 21.1 (1) If the Minister believes that a therapeutic product may present a serious risk of injury to human health, the Minister may order a person to provide the Minister with information that is in the person’s control and that the Minister believes is necessary to determine whether the product presents such a risk. Disclosure — serious risk (2) The Minister may disclose confidential business information about a therapeutic product without notifying the person to whose business or affairs the information relates or obtaining their consent, if the Minister believes that the product may present a serious risk of injury to human health. Disclosure — health or safety (3) The Minister may disclose confidential business information about a therapeutic product without notifying the person to whose business or affairs the information relates or C. 24 Food an obtaining their consent, if the purpose of the disclosure is related to the protection or promotion of human health or the safety of the public and the disclosure is to (a) a government; (b) a person from whom the Minister seeks advice; or (c) a person who carries out functions relating to the protection or promotion of human health or the safety of the public. Definition of “government” (4) In this section, “government” means any of the following or their institutions: (a) the federal government; (b) a corporation named in Schedule III to the Financial Administration Act; (c) a provincial government or a public body established under an Act of the legislature of a province; (d) an aboriginal government as defined in subsection 13(3) of the Access to Information Act; (e) a government of a foreign state or of a subdivision of a foreign state; or (f) an international organization of states. Modification or replacement — labelling or packaging 21.2 The Minister may, if he or she believes that doing so is necessary to prevent injury to health, order the holder of a therapeutic product authorization that authorizes the import or sale of a therapeutic product to modify the product’s label or to modify or replace its package. Minister’s powers — risk of injury to health 21.3 (1) If the Minister believes that a therapeutic product presents a serious or imminent risk of injury to health, he or she may order a person who sells the product to (a) recall the product; or (b) send the product, or cause it to be sent, to a place specified in the order. Recall order — corrective action (2) For greater certainty, if the Minister makes an order under paragraph (1)(a) and believes that corrective action is an effective means of dealing with the risk, the order may require the person who sells the product to, instead of requesting the product’s return, 2013-2014 Aliments e request the product’s owner or user to allow corrective action to be taken in respect of the product and then take that corrective action, or cause it to be taken, if the request is accepted. Prohibition — selling (3) Subject to subsection (5), no person shall sell a therapeutic product that the Minister orders them, or another person, to recall. Power to authorize sale (4) The Minister may authorize a person to sell a therapeutic product, with or without conditions, even if the Minister has ordered them, or another person, to recall it. Exception (5) A person does not contravene subsection (3) if they sell a therapeutic product that they have been authorized under subsection (4) to sell, provided that they sell it in accordance with any conditions that the Minister establishes. Contravention of unpublished order (6) No person shall be convicted of an offence for the contravention of subsection (3) unless it is proved that, at the time of the alleged contravention, the person had been notified of the recall order or reasonable steps had been taken to bring the purport of the recall order to the notice of those persons likely to be affected by it. Statutory Instruments Act 21.4 (1) For greater certainty, orders made under any of sections 21.1 to 21.3 are not statutory instruments within the meaning of the Statutory Instruments Act. Availability of orders (2) The Minister shall ensure that any order made under any of sections 21.1 to 21.3 is publicly available. Injunction 21.5 (1) If, on the application of the Minister, it appears to a court of competent jurisdiction that a person has done, is about to do or is likely to do anything that constitutes or is directed toward the commission of an offence under this Act in respect of a therapeutic product, the court may issue an injunction ordering the person, who is to be named in the application, to (a) refrain from doing anything that it appears to the court may constitute or be directed toward the commission of the offence; or C. 24 Food an (b) do anything that it appears to the court may prevent the commission of the offence. Notice (2) No injunction is to be issued under subsection (1) unless 48 hours’ notice is served on the party or parties who are named in the application or unless the urgency of the situation is such that service of notice would not be in the public interest. False or misleading information — therapeutic products 21.6 No person shall knowingly make a false or misleading statement to the Minister — or knowingly provide him or her with false or misleading information — in connection with any matter under this Act concerning a therapeutic product. Terms and conditions of authorizations 21.7 The holder of a therapeutic product authorization shall comply with the terms and conditions of the authorization that are imposed under regulations made under paragraph 30(1.2)(b). Clinical trials and investigational tests 21.71 The holder of a therapeutic product authorization referred to in paragraph 30(1.2)(c) shall ensure that prescribed information concerning the clinical trial or investigational test is made public within the prescribed time and in the prescribed manner. 4. Section 21.4 of the Act is replaced by the following: Power to require assessment 21.31 Subject to the regulations, the Minister may order the holder of a therapeutic product authorization to conduct an assessment of the therapeutic product to which the authorization relates and provide the Minister with the results of the assessment. Power to require tests, studies, etc. 21.32 Subject to the regulations, the Minister may, for the purpose of obtaining additional information about a therapeutic product’s effects on health or safety, order the holder of a therapeutic product authorization to (a) compile information, conduct tests or studies or monitor experience in respect of the therapeutic product; and (b) provide the Minister with the information or the results of the tests, studies or monitoring. 2013-2014 Statutory Instruments Act Availability of orders Aliments e 21.4 (1) For greater certainty, orders made under any of sections 21.1 to 21.32 are not statutory instruments within the meaning of the Statutory Instruments Act. (2) The Minister shall ensure that any order made under any of sections 21.1 to 21.32 is publicly available. 5. The Act is amended by adding the following after section 21.71: Health care institutions to provide information 21.8 A prescribed health care institution shall provide the Minister, within the prescribed time and in the prescribed manner, with prescribed information that is in its control about a serious adverse drug reaction that involves a therapeutic product or a medical device incident that involves a therapeutic product. 6. (1) Section 30 of the Act is amended by adding the following after subsection (1.1): Regulations — therapeutic products (1.2) Without limiting the power conferred by any other subsection of this section, the Governor in Council may make regulations (a) respecting the issuance of authorizations — including licences — that authorize, as the case may be, the import, sale, advertisement, manufacture, preparation, preservation, packaging, labelling, storage or testing of a therapeutic product, and the amendment, suspension and revocation of such authorizations; (b) authorizing the Minister to impose terms and conditions on authorizations referred to in paragraph (a), including existing authorizations, and to amend those terms and conditions; (b.1) requiring the Minister to ensure that decisions with regard to the issuance, amendment, suspension and revocation of authorizations referred to in paragraph (a), and to the imposition and amendment of terms and C. 24 Food an conditions referred to in paragraph (b), along with the reasons for those decisions, are publicly available; (c) requiring holders of a therapeutic product authorization that authorizes the import or sale of a therapeutic product for a clinical trial or investigational test involving human subjects, or former holders of such an authorization, to provide the Minister, after the trial or test is completed or discontinued, or, if the authorization is suspended or revoked, after the suspension or revocation, with safety information that the holders or former holders receive or become aware of about the therapeutic product; (c.1) defining “clinical trial” and “investigational test” for the purposes of this Act; (d) requiring holders of a therapeutic product authorization to provide the Minister with information, in respect of any serious risk of injury to human health, that the holders receive or become aware of and that is relevant to the safety of the therapeutic product to which the authorization relates, regarding (i) risks that have been communicated outside Canada, and the manner of the communication, (ii) changes that have taken place to labelling outside Canada, and (iii) recalls, reassessments and suspensions or revocations of authorizations, including licences, in respect of a therapeutic product, that have taken place outside Canada; (d.1) specifying the business information obtained under this Act in relation to an authorization under paragraph (a) that is not confidential business information, or the circumstances in which business information obtained under this Act in relation to such an authorization ceases to be confidential business information; (d.2) authorizing the Minister to disclose, without notifying the person to whose business or affairs the information relates or 2013-2014 Aliments e obtaining their consent, business information that, under regulations made under paragraph (d.1), (i) is not confidential business information, or (ii) has ceased to be confidential business information; (e) respecting modifications of labels and modifications and replacements of packages referred to in section 21.2; (f) respecting the recall of a therapeutic product or the sale of a therapeutic product that is the subject of a recall; and (g) prescribing anything that is to be prescribed under section 21.71. (2) Subsection 30(1.2) of the Act is amended by striking out “and” at the end of paragraph (f) and by adding the following after paragraph (f): (f.1) respecting assessments referred to in section 21.31, and the provision of the results of the assessments to the Minister; (f.2) requiring the Minister to ensure that decisions with regard to the making of orders under section 21.31, along with the reasons for those decisions, are publicly available; (f.3) respecting the compilation of information, the conducting of tests and studies and the monitoring of experience that are referred to in paragraph 21.32(a), and the provision to the Minister of the information or results referred to in paragraph 21.32(b); and (3) Subsection 30(1.2) of the Act is amended by striking out “and” at the end of paragraph (f) and by adding the following after paragraph (g): C. 24 Food an (h) defining “serious adverse drug reaction” and “medical device incident” for the purposes of this Act; (i) respecting the provision by health care institutions referred to in section 21.8 to the Minister of information referred to in that section; and (j) prescribing anything that is to be prescribed under section 21.8. (4) Section 30 of the Act is amended by adding the following after subsection (1.2): Consideration of existing information management systems (1.3) Before recommending to the Governor in Council that a regulation be made under paragraph (1.2)(i) or (j), the Minister shall take into account existing information management systems, with a view to not recommending the making of regulations that would impose unnecessary administrative burdens. (5) The portion of subsection 30(2) of the Act before paragraph (a) is replaced by the following: Regulations respecting drugs manufactured outside Canada (2) Without limiting the power conferred by any other subsection of this section, the Governor in Council may make such regulations governing, regulating or prohibiting 1994, c. 47, s. 117 (6) Subsection 30(3) of the Act is replaced by the following: Regulations — North American Free Trade Agreement and WTO Agreement (3) Without limiting the power conferred by any other subsection of this section, the Governor in Council may make any regulations that the Governor in Council considers necessary for the purpose of implementing, in relation to drugs, Article 1711 of the North American Free Trade Agreement or paragraph 3 of Article 39 of the Agreement on Trade-related Aspects of Intellectual Property Rights set out in Annex 1C to the WTO Agreement. 2004, c. 23, s. 2 (7) Subsection 30(5) of the Act is replaced by the following: 2013-2014 Aliments e Regulations to implement General Council Decision (5) Without limiting the power conferred by any other subsection of this section, the Governor in Council may make any regulations that the Governor in Council considers necessary for the purpose of implementing the General Council Decision. 2012, c. 19, s. 416 7. Subsection 30.5(1) of the Act is replaced by the following: Incorporation by reference 30.5 (1) A regulation made under this Act with respect to a food or therapeutic product and a marketing authorization may incorporate by reference any document, regardless of its source, either as it exists on a particular date or as it is amended from time to time. 1997, c. 6, s. 91 8. The portion of section 31 of the Act before paragraph (a) is replaced by the following: Contravention of Act or regulations 31. Subject to sections 31.1, 31.2 and 31.4, every person who contravenes any of the provisions of this Act or of the regulations is guilty of an offence and liable 9. The Act is amended by adding the following after section 31.1: Offences relating to therapeutic products 31.2 Subject to section 31.4, every person who contravenes any provision of this Act or the regulations, as it relates to a therapeutic product, or an order made under any of sections 21.1 to 21.3 is guilty of an offence and liable (a) on conviction by indictment, to a fine not exceeding $5,000,000 or to imprisonment for a term not exceeding two years or to both; and (b) on summary conviction, for a first offence, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding six months or to both and, for a subsequent offence, to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 18 months or to both. C. 24 Due diligence 31.3 Due diligence is a defence in a prosecution for an offence under this Act, other than an offence under section 31.4. Offences — section 21.6 and serious risk 31.4 A person who contravenes section 21.6, or who knowingly or recklessly causes a serious risk of injury to human health in contravening another provision of this Act or the regulations, as it relates to a therapeutic product, or an order made under any of sections 21.1 to 21.3 is guilty of an offence and liable Food an (a) on conviction on indictment, to a fine the amount of which is at the discretion of the court or to imprisonment for a term not exceeding five years or to both; and (b) on summary conviction, for a first offence, to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 18 months or to both and, for a subsequent offence, to a fine not exceeding $1,000,000 or to imprisonment for a term not exceeding two years or to both. Sentencing considerations 31.5 A court that imposes a sentence for an offence under section 31.2 or 31.4 shall take into account, in addition to any other principles that it is required to consider, the following factors: (a) the harm or risk of harm caused by the commission of the offence; and (b) the vulnerability of consumers of the therapeutic product. Parties to offence 31.6 If a person other than an individual commits an offence under section 31.2, or commits an offence under section 31.4 by reason of contravening section 21.6, then any of the person’s directors, officers or agents or mandataries who directs, authorizes, assents to or acquiesces or participates in the commission of the offence is a party to the offence and is liable on conviction to the punishment provided for by this Act, even if the person is not prosecuted for the offence. 2013-2014 Continuing offence Aliments e 31.7 If an offence under section 31.2 or 31.4 is committed or continued on more than one day, it constitutes a separate offence for each day on which it is committed or continued. 10. The portion of section 31.2 of the Act before paragraph (a) is replaced by the following: Offences relating to therapeutic products 31.2 Subject to section 31.4, every person who contravenes any provision of this Act or the regulations, as it relates to a therapeutic product, or an order made under any of sections 21.1 to 21.32 is guilty of an offence and liable 11. The portion of section 31.4 of the Act before paragraph (a) is replaced by the following: Offences — section 21.6 and serious risk 31.4 A person who contravenes section 21.6, or who knowingly or recklessly causes a serious risk of injury to human health in contravening another provision of this Act or the regulations, as it relates to a therapeutic product, or an order made under any of sections 21.1 to 21.32 is guilty of an offence and liable 1996, c. 19, s. 78 12. Subsection 35(1) of the Act is replaced by the following: Certificate of analyst 35. (1) Subject to this section, in any prosecution for an offence under any of sections 31 to 31.2 and 31.4, a certificate purporting to be signed by an analyst and stating that an article, sample or substance has been submitted to, and analysed or examined by, the analyst and stating the results of the analysis or examination is admissible in evidence and, in the absence of evidence to the contrary, is proof of the statements contained in the certificate without proof of the signature or official character of the person appearing to have signed it. TRANSITIONAL PROVISION Therapeutic product authorizations 13. The definition “therapeutic product authorization”, as enacted by subsection 2(3), applies to authorizations — including licences and suspended authorizations or licences — that were issued before the day C. 24 Food an on which this section comes into force and that authorize, as the case may be, the import, sale, advertisement, manufacture, preparation, preservation, packaging, labelling, storage or testing of a therapeutic product. COORDINATING AMENDMENTS Subsections 6(2) and (3) 14. (1) If subsection 6(2) comes into force before subsection 6(3), then the English version of subsection 6(3) is amended by replacing “paragraph (f)” with “paragraph (f.3)”. (2) If subsection 6(3) comes into force before subsection 6(2), then the English version of subsection 6(2) is amended by (a) striking out “striking out “and” at the end of paragraph (f) and by”; and (b) striking out “and” at the end of the paragraph (f.3) of the Food and Drugs Act that it enacts. (3) If subsections 6(2) and (3) come into force on the same day, then subsection 6(2) is deemed to have come into force before subsection 6(3) and subsection (1) applies as a consequence. COMING INTO FORCE Order in council 15. (1) Section 4, subsection 6(2) and sections 10 and 11 come into force on a day to be fixed by order of the Governor in Council. Order in council (2) Section 5 and subsections 6(3) and (4) come into force on a day to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 30 An Act respecting Lincoln Alexander Day ASSENTED TO 9th DECEMBER, 2014 BILL S-213 SUMMARY This enactment designates the twenty-first day of January in each and every year as “Lincoln Alexander Day”. 62-63 ELIZABETH II —————— CHAPTER 30 An Act respecting Lincoln Alexander Day [Assented to 9th December, 2014] Preamble Whereas Colonel The Honourable Lincoln MacCauley Alexander demonstrated, through his life’s pursuits, a longstanding interest in and commitment to serving his country and his community; Whereas Colonel The Honourable Lincoln MacCauley Alexander had a long and distinguished record of public service, including as an airman in the Royal Canadian Air Force, as a Member of Parliament in the House of Commons and a Minister of the Crown, and later as the twenty-fourth Lieutenant Governor of the Province of Ontario; Whereas Colonel The Honourable Lincoln MacCauley Alexander was the first Black Canadian to be elected as Member of Parliament in the House of Commons, to be appointed as Cabinet minister and to be appointed as Lieutenant Governor; Whereas Colonel The Honourable Lincoln MacCauley Alexander was a passionate advocate for the advancement of education, race relations and youth issues, including by serving as Chancellor of the University of Guelph and Chair of the Canadian Race Relations Foundation; And whereas the Parliament of Canada wishes to honour and recognize the significant contributions of Colonel The Honourable Lincoln MacCauley Alexander to Canada by designating January 21 — the day of his birth in 1922 — as “Lincoln Alexander Day”; C. 30 Lincoln Alex Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Lincoln Alexander Day Act. LINCOLN ALEXANDER DAY Lincoln Alexander Day 2. Throughout Canada, in each and every year, the twenty-first day of January shall be known as “Lincoln Alexander Day”. Not a legal holiday 3. For greater certainty, Lincoln Alexander Day is not a legal holiday or a non-juridical day. Published under authority of the Senate of Canada

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 18 An Act respecting the Qalipu Mi’kmaq First Nation Band Order ASSENTED TO 19th JUNE, 2014 BILL C-25 SUMMARY This enactment grants to the Governor in Council the power to amend the Qalipu Mi’kmaq First Nation Band Order. 62-63 ELIZABETH II —————— CHAPTER 18 An Act respecting the Qalipu Mi’kmaq First Nation Band Order [Assented to 19th June, 2014] Preamble Whereas on June 23, 2008, the Government of Canada and the Federation of Newfoundland Indians entered into the Agreement for the Recognition of the Qalipu Mi’kmaq Band; Whereas that Agreement provides for a process of enrolment for the Mi’kmaq Group of Indians of Newfoundland, which consists of the Mi’kmaq groups of Indians situated at various locations on the island of Newfoundland, and for that Group to be declared to be a band for the purposes of the Indian Act; Whereas the intention of the parties to the Agreement was to enable the enrolment of individuals who, on that date, self-identified as members of the Group, were recognized as such and had a current and substantial connection with one or more of the Mi’kmaq communities identified in the Agreement; Whereas on September 22, 2011, the Governor in Council made the Qalipu Mi’kmaq First Nation Band Order; Whereas on June 30, 2013, the parties to the Agreement entered into a Supplemental Agreement to clarify how to apply certain clauses of the June 23, 2008 Agreement and to ensure the fair and equal application of the enrolment criteria to all applicants; Whereas the Supplemental Agreement provides that the Enrolment Committee, consisting of representatives of both parties and an independent chair jointly selected by both parties, will assess enrolment applications in C. 18 Qalipu Mi’kma accordance with the Agreement and the Supplemental Agreement and will provide the parties with a new and final Founding Members List, which will form the basis for a recommendation to the Governor in Council to amend the schedule to the Qalipu Mi’kmaq First Nation Band Order; And whereas it is desirable to grant to the Governor in Council the power to amend the Qalipu Mi’kmaq First Nation Band Order so that it reflects the intention of the parties to the Agreement and the Supplemental Agreement; Now therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: Short title Definitions Order in council No liability 1. This Act may be cited as the Qalipu Mi’kmaq First Nation Act. 2. In this Act, “band” has the same meaning as in subsection 2(1) of the Indian Act, and “council of a band” has the same meaning as “council of the band” in that subsection. 3. The Governor in Council may, by order, amend the Qalipu Mi’kmaq First Nation Band Order, in particular to add the name of a person to, or remove the name of a person from, the schedule to that Order, along with the person’s date of birth. 4. (1) No person or entity has a right to claim or receive any compensation, damages or indemnity from Her Majesty in right of Canada, any employee or agent of Her Majesty, a band, a council of a band or any other person or entity only because any person’s name, or any person’s date of birth, was omitted or removed from the schedule to the Qalipu Mi’kmaq First Nation Band Order. 2013-2014 Exception Première Nation m (2) Nothing in subsection (1) abrogates, or derogates from, any agreement in force entered into among Her Majesty in right of Canada, the Qalipu Mi’kmaq First Nation and the Federation of Newfoundland Indians. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 19 An Act to change the names of certain electoral districts and to amend the Electoral Boundaries Readjustment Act ASSENTED TO 19th JUNE, 2014 BILL C-37 SUMMARY This enactment changes the names of 30 electoral districts (in Quebec, Ontario, Saskatchewan, Alberta and British Columbia) and amends the Electoral Boundaries Readjustment Act to change the name of the electoral district of the Northwest Territories. 62-63 ELIZABETH II —————— CHAPTER 19 An Act to change the names of certain electoral districts and to amend the Electoral Boundaries Readjustment Act [Assented to 19th June, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Riding Name Change Act, 2014. ELECTORAL DISTRICTS IN QUEBEC, ONTARIO, SASKATCHEWAN, ALBERTA AND BRITISH COLUMBIA QUEBEC Name changed to “Thérèse-De Blainville” 2. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 13 of the part relating to Quebec is amended by substituting the name “Thérèse-De Blainville” for the name “Blainville”. Name changed to “PierreBoucher—Les Patriotes— Verchères” 3. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 14 of the part relating to Quebec is amended by substituting the name “PierreBoucher—Les Patriotes—Verchères” for the name “Boucher—Les Patriotes—Verchères”. C. 19 Name changed to “RimouskiNeigette— Témiscouata— Les Basques” 4. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 18 of the part relating to Quebec is amended by substituting the name “RimouskiNeigette—Témiscouata—Les Basques” for the name “Centre-du-Bas-Saint-Laurent”. Name changed to “Beauport— Côte-deBeaupré—Île d’Orléans— Charlevoix” 5. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 20 of the part relating to Quebec is amended by substituting the name “Beauport— Côte-de-Beaupré—Île d’Orléans—Charlevoix” for the name “Charlevoix—Montmorency”. Name changed to “Chicoutimi —Le Fjord” 6. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 22 of the part relating to Quebec is amended by substituting the name “Chicoutimi —Le Fjord” for the name “Chicoutimi”. Name changed to “Dorval— Lachine— LaSalle” 7. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 24 of the part relating to Quebec is amended by substituting the name “Dorval— Lachine—LaSalle” for the name “Dorval— Lachine”. Name changed to “LaSalle— Émard— Verdun” 8. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 37 of the part relating to Quebec is amended by substituting the name “LaSalle— Émard—Verdun” for the name “LaSalle— Verdun”. Name changed to “Longueuil— CharlesLeMoyne” 9. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 41 of the part relating to Quebec is amended by substituting the name “Longueuil —Charles-LeMoyne” for the name “LeMoyne”. Riding Name C 2013-2014 Changements de noms de Name changed to “Longueuil— Saint-Hubert” 10. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 43 of the part relating to Quebec is amended by substituting the name “Longueuil —Saint-Hubert” for the name “Longueuil”. Name changed to “Mount Royal” 11. In the English version of the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 52 of the part relating to Quebec is amended by substituting the name “Mount Royal” for the name “MontRoyal”. Name changed to “MarcAurèle-Fortin” 12. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 65 of the part relating to Quebec is amended by substituting the name “MarcAurèle-Fortin” for the name “Sainte-Rose”. Name changed to “Vaudreuil— Soulanges” 13. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 74 of the part relating to Quebec is amended by substituting the name “Vaudreuil— Soulanges” for the name “Soulanges—Vaudreuil”. Name changed to “Ville-Marie —Le Sud-Ouest —Île-desSoeurs” 14. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 77 of the part relating to Quebec is amended by substituting the name “Ville-Marie —Le Sud-Ouest—Île-des-Soeurs” for the name “Ville-Marie”. ONTARIO Name changed to “Brantford— Brant” 15. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 13 of the part relating to Ontario is amended by substituting the name “Brantford— Brant” for the name “Brant”. C. 19 Name changed to “Lanark— Frontenac— Kingston” 16. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 49 of the part relating to Ontario is amended by substituting the name “Lanark— Frontenac—Kingston” for the name “Lanark— Frontenac”. Name changed to “Leeds— Grenville— Thousand Islands and Rideau Lakes” 17. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 50 of the part relating to Ontario is amended by substituting the name “Leeds— Grenville—Thousand Islands and Rideau Lakes” for the name “Leeds—Grenville”. Name changed to “Mississauga East— Cooksville” 18. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 59 of the part relating to Ontario is amended by substituting the name “Mississauga East—Cooksville” for the name “Mississauga— Cooksville”. Name changed to “Northumberland— Peterborough South” 19. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 71 of the part relating to Ontario is amended by substituting the name “Northumberland—Peterborough South” for the name “Northumberland—Pine Ridge”. Name changed to “Orléans” 20. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 76 of the part relating to Ontario is amended by substituting the name “Orléans” for the name “Ottawa—Orléans”. Name changed to “Peterborough —Kawartha” 21. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 84 of the part relating to Ontario is amended by substituting the name “Peterborough—Kawartha” for the name “Peterborough”. Riding Name C 2013-2014 Changements de noms de Name changed to “Carleton” 22. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 88 of the part relating to Ontario is amended by substituting the name “Carleton” for the name “Rideau—Carleton”. Name changed to “Toronto— St. Paul’s” 23. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 90 of the part relating to Ontario is amended by substituting the name “Toronto— St. Paul’s” for the name “St. Paul’s”. Name changed to “Humber River—Black Creek” 24. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 121 of the part relating to Ontario is amended by substituting the name “Humber River—Black Creek” for the name “York West”. SASKATCHEWAN Name changed to “Carlton Trail —Eagle Creek” 25. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 4 of the part relating to Saskatchewan is amended by substituting the name “Carlton Trail—Eagle Creek” for the name “Humboldt— Warman—Martensville—Rosetown”. ALBERTA Name changed to “Grande Prairie— Mackenzie” 26. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 24 of the part relating to Alberta is amended by substituting the name “Grande Prairie—Mackenzie” for the name “Grande Prairie”. Name changed to “Medicine Hat —Cardston— Warner” 27. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 27 of the part relating to Alberta is C. 19 Riding Name C amended by substituting the name “Medicine Hat—Cardston—Warner” for the name “Medicine Hat”. Name changed to “Red Deer— Lacombe” 28. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 30 of the part relating to Alberta is amended by substituting the name “Red Deer— Lacombe” for the name “Red Deer—Wolf Creek”. Name changed to “Sturgeon River— Parkland” 29. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 33 of the part relating to Alberta is amended by substituting the name “Sturgeon River—Parkland” for the name “Sturgeon River”. BRITISH COLUMBIA Name changed to “Esquimalt— Saanich— Sooke” 30. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 26 of the part relating to British Columbia is amended by substituting the name “Esquimalt—Saanich—Sooke” for the name “Saanich—Esquimalt—Juan de Fuca”. Name changed to “North Island —Powell River” 31. In the representation order declared in force by proclamation of October 1, 2013 under the Electoral Boundaries Readjustment Act, paragraph 37 of the part relating to British Columbia is amended by substituting the name “North Island—Powell River” for the name “Vancouver Island North—Comox—Powell River”. R.S., c. E-3 2014, c. 2, s. 8 AMENDMENT TO THE ELECTORAL BOUNDARIES READJUSTMENT ACT 32. Section 30 of the Electoral Boundaries Readjustment Act is replaced by the following: 2013-2014 Territorial electoral districts Changements de noms de 30. In each of Yukon, the Northwest Territories and Nunavut, there shall be one electoral district respectively named and described as follows, each of which shall return one member: Yukon: consisting of Yukon as bounded and described in Schedule 1 to the Yukon Act. Northwest Territories: consisting of the Northwest Territories as bounded and described in the definition “Northwest Territories” in section 2 of the Northwest Territories Act. Nunavut: consisting of Nunavut as bounded and described in section 3 of the Nunavut Act. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 31 An Act to amend the Criminal Code, the Canada Evidence Act, the Competition Act and the Mutual Legal Assistance in Criminal Matters Act ASSENTED TO 9th DECEMBER, 2014 BILL C-13 SUMMARY This enactment amends the Criminal Code to provide, most notably, for (a) a new offence of non-consensual distribution of intimate images as well as complementary amendments to authorize the removal of such images from the Internet and the recovery of expenses incurred to obtain the removal of such images, the forfeiture of property used in the commission of the offence, a recognizance order to be issued to prevent the distribution of such images and the restriction of the use of a computer or the Internet by a convicted offender; (b) the power to make preservation demands and orders to compel the preservation of electronic evidence; (c) new production orders to compel the production of data relating to the transmission of communications and the location of transactions, individuals or things; (d) a warrant that will extend the current investigative power for data associated with telephones to transmission data relating to all means of telecommunications; (e) warrants that will enable the tracking of transactions, individuals and things and that are subject to legal thresholds appropriate to the interests at stake; and (f) a streamlined process of obtaining warrants and orders related to an authorization to intercept private communications by ensuring that those warrants and orders can be issued by a judge who issues the authorization and by specifying that all documents relating to a request for a related warrant or order are automatically subject to the same rules respecting confidentiality as the request for authorization. The enactment amends the Canada Evidence Act to ensure that the spouse is a competent and compellable witness for the prosecution with respect to the new offence of non-consensual distribution of intimate images. It also amends the Competition Act to make applicable, for the purpose of enforcing certain provisions of that Act, the new provisions being added to the Criminal Code respecting demands and orders for the preservation of computer data and orders for the production of documents relating to the transmission of communications or financial data. It also modernizes the provisions of the Act relating to electronic evidence and provides for more effective enforcement in a technologically advanced environment. Lastly, it amends the Mutual Legal Assistance in Criminal Matters Act to make some of the new investigative powers being added to the Criminal Code available to Canadian authorities executing incoming requests for assistance and to allow the Commissioner of Competition to execute search warrants under the Mutual Legal Assistance in Criminal Matters Act. 62-63 ELIZABETH II —————— CHAPTER 31 An Act to amend the Criminal Code, the Canada Evidence Act, the Competition Act and the Mutual Legal Assistance in Criminal Matters Act [Assented to 9th December, 2014] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title R.S., c. C-46 1. This Act may be cited as the Protecting Canadians from Online Crime Act. CRIMINAL CODE 2. Section 4 of the Criminal Code is amended by adding the following after subsection (7): Means of telecommunication (8) For greater certainty, for the purposes of this Act, if the elements of an offence contain an explicit or implicit element of communication without specifying the means of communication, the communication may also be made by a means of telecommunication. 3. The Act is amended by adding the following after section 162: Publication, etc., of an intimate image without consent 162.1 (1) Everyone who knowingly publishes, distributes, transmits, sells, makes available or advertises an intimate image of a person knowing that the person depicted in the image did not give their consent to that conduct, or being reckless as to whether or not that person gave their consent to that conduct, is guilty C. 31 Criminal Code, Canada Evidence, Competiti Mat (a) of an indictable offence and liable to imprisonment for a term of not more than five years; or (b) of an offence punishable on summary conviction. Definition of “intimate image” (2) In this section, “intimate image” means a visual recording of a person made by any means including a photographic, film or video recording, (a) in which the person is nude, is exposing his or her genital organs or anal region or her breasts or is engaged in explicit sexual activity; (b) in respect of which, at the time of the recording, there were circumstances that gave rise to a reasonable expectation of privacy; and (c) in respect of which the person depicted retains a reasonable expectation of privacy at the time the offence is committed. Defence Question of fact and law, motives (3) No person shall be convicted of an offence under this section if the conduct that forms the subject-matter of the charge serves the public good and does not extend beyond what serves the public good. (4) For the purposes of subsection (3), (a) it is a question of law whether the conduct serves the public good and whether there is evidence that the conduct alleged goes beyond what serves the public good, but it is a question of fact whether the conduct does or does not extend beyond what serves the public good; and (b) the motives of an accused are irrelevant. Prohibition order 162.2 (1) When an offender is convicted, or is discharged on the conditions prescribed in a probation order under section 730, of an offence referred to in subsection 162.1(1), the court that sentences or discharges the offender, in addition to any other punishment that may be imposed for that offence or any other condition prescribed in the order of discharge, may make, subject to the conditions or exemptions that the court directs, an order prohibiting the offender 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e from using the Internet or other digital network, unless the offender does so in accordance with conditions set by the court. Duration of prohibition (2) The prohibition may be for any period that the court considers appropriate, including any period to which the offender is sentenced to imprisonment. Court may vary order (3) A court that makes an order of prohibition or, if the court is for any reason unable to act, another court of equivalent jurisdiction in the same province may, on application of the offender or the prosecutor, require the offender to appear before it at any time and, after hearing the parties, that court may vary the conditions prescribed in the order if, in the opinion of the court, the variation is desirable because of changed circumstances after the conditions were prescribed. Offence (4) Every person who is bound by an order of prohibition and who does not comply with the order is guilty of (a) an indictable offence and is liable to imprisonment for a term of not more than two years; or (b) an offence punishable on summary conviction. 1993, c. 46, s. 3(1); 1997, c. 18, s. 5; 2005, c. 32, ss. 8(1)(F) and 8(2) 4. (1) Subsection 164(1) of the Act is replaced by the following: Warrant of seizure 164. (1) A judge may issue a warrant authorizing seizure of copies of a recording, a publication, a representation or of written materials if the judge is satisfied by information on oath that there are reasonable grounds for believing that (a) the recording, copies of which are kept for sale or distribution in premises within the jurisdiction of the court, is a voyeuristic recording; (b) the recording, copies of which are kept for sale or distribution in premises within the jurisdiction of the court, is an intimate image; C. 31 Criminal Code, Canada Evidence, Competiti Mat (c) the publication, copies of which are kept for sale or distribution in premises within the jurisdiction of the court, is obscene or a crime comic, within the meaning of section 163; or (d) the representation, written material or recording, copies of which are kept in premises within the jurisdiction of the court, is child pornography within the meaning of section 163.1. 2005, c. 32, s. 8(3) (2) Subsections 164(3) to (5) of the Act are replaced by the following: Owner and maker may appear (3) The owner and the maker of the matter seized under subsection (1), and alleged to be obscene, a crime comic, child pornography, a voyeuristic recording or an intimate image, may appear and be represented in the proceedings in order to oppose the making of an order for the forfeiture of the matter. Order of forfeiture (4) If the court is satisfied, on a balance of probabilities, that the publication, representation, written material or recording referred to in subsection (1) is obscene, a crime comic, child pornography, a voyeuristic recording or an intimate image, it may make an order declaring the matter forfeited to Her Majesty in right of the province in which the proceedings take place, for disposal as the Attorney General may direct. Disposal of matter (5) If the court is not satisfied that the publication, representation, written material or recording referred to in subsection (1) is obscene, a crime comic, child pornography, a voyeuristic recording or an intimate image, it shall order that the matter be restored to the person from whom it was seized without delay after the time for final appeal has expired. 2005, c. 32, s. 8(4) (3) Subsection 164(7) of the Act is replaced by the following: Consent (7) If an order is made under this section by a judge in a province with respect to one or more copies of a publication, a representation, written material or a recording, no proceedings shall be instituted or continued in that province under 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e section 162, 162.1, 163 or 163.1 with respect to those or other copies of the same publication, representation, written material or recording without the consent of the Attorney General. (4) Subsection 164(8) of the Act is amended by adding the following in alphabetical order: “intimate image” « image intime » “intimate image” has the same meaning as in subsection 162.1(2). 2005, c. 32, s. 9(1) 5. (1) The portion of subsection 164.1(1) of the Act before paragraph (a) is replaced by the following: Warrant of seizure 164.1 (1) If a judge is satisfied by information on oath that there are reasonable grounds to believe that there is material — namely child pornography within the meaning of section 163.1, a voyeuristic recording or an intimate image within the meaning of subsection 164(8) or computer data within the meaning of subsection 342.1(2) that makes child pornography, a voyeuristic recording or an intimate image available — that is stored on and made available through a computer system within the meaning of subsection 342.1(2) that is within the jurisdiction of the court, the judge may order the custodian of the computer system to 2005, c. 32, s. 9(2) (2) Subsection 164.1(5) of the Act is replaced by the following: Order (5) If the court is satisfied, on a balance of probabilities, that the material is child pornography within the meaning of section 163.1, a voyeuristic recording or an intimate image within the meaning of subsection 164(8) or computer data within the meaning of subsection 342.1(2) that makes child pornography, the voyeuristic recording or the intimate image available, it may order the custodian of the computer system to delete the material. 2005, c. 32, s. 9(3) (3) Subsection 164.1(7) of the Act is replaced by the following: Criminal Code, Canada Evidence, Competiti Mat C. 31 Return of material (7) If the court is not satisfied that the material is child pornography within the meaning of section 163.1, a voyeuristic recording or intimate image within the meaning of subsection 164(8) or computer data within the meaning of subsection 342.1(2) that makes child pornography, the voyeuristic recording or the intimate image available, the court shall order that the electronic copy be returned to the custodian and terminate the order under paragraph (1)(b). 2012, c. 1, s. 18 6. The portion of subsection 164.2(1) of the Act before paragraph (a) is replaced by the following: Forfeiture after conviction 164.2 (1) On application of the Attorney General, a court that convicts a person of an offence under section 162.1, 163.1, 172.1 or 172.2, in addition to any other punishment that it may impose, may order that anything — other than real property — be forfeited to Her Majesty and disposed of as the Attorney General directs if it is satisfied, on a balance of probabilities, that the thing 7. (1) Paragraph (a) of the definition “offence” in section 183 of the Act is amended by adding the following after subparagraph (xxvii.1): (xxvii.2) section 162.1 (intimate image), 2004, c. 15, s. 108 (2) Subparagraph (a)(lviii) of the definition “offence” in section 183 of the Act is replaced by the following: (lviii) section 342.2 (possession of device to obtain unauthorized use of computer system or to commit mischief), 2004, c. 15, s. 108 (3) Subparagraph (a)(lxvii) of the definition “offence” in section 183 of the Act is replaced by the following: (lxvii) section 372 (false information), 8. Section 184.2 of the Act is amended by adding the following after subsection (4): Related warrant or order (5) A judge who gives an authorization under this section may, at the same time, issue a warrant or make an order under any of sections 487, 487.01, 487.014 to 487.018, 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e 487.02, 492.1 and 492.2 if the judge is of the opinion that the requested warrant or order is related to the execution of the authorization. 9. Section 186 of the Act is amended by adding the following after subsection (7): Related warrant or order (8) A judge who gives an authorization under this section may, at the same time, issue a warrant or make an order under any of sections 487, 487.01, 487.014 to 487.018, 487.02, 492.1 and 492.2 if the judge is of the opinion that the requested warrant or order is related to the execution of the authorization. 10. Section 187 of the Act is amended by adding the following after subsection (7): Documents to be kept secret — related warrant or order (8) The rules provided for in this section apply to all documents relating to a request for a related warrant or order referred to in subsection 184.2(5), 186(8) or 188(6) with any necessary modifications. 11. Section 188 of the Act is amended by adding the following after subsection (5): Related warrant or order (6) A judge who gives an authorization under this section may, at the same time, issue a warrant or make an order under any of sections 487, 487.01, 487.014 to 487.018, 487.02, 492.1 and 492.2 if the judge is of the opinion that the requested warrant or order is related to the execution of the authorization, that the urgency of the situation requires the warrant or the order and that it can be reasonably executed or complied with within 36 hours. 2004, c. 14, s. 1 12. Subsection 318(4) of the Act is replaced by the following: Definition of “identifiable group” (4) In this section, “identifiable group” means any section of the public distinguished by colour, race, religion, national or ethnic origin, age, sex, sexual orientation, or mental or physical disability. Criminal Code, Canada Evidence, Competiti Mat C. 31 2001, c. 41, s. 10 13. (1) The portion of subsection 320.1(1) of the Act before paragraph (a) is replaced by the following: Warrant of seizure 320.1 (1) If a judge is satisfied by information on oath that there are reasonable grounds to believe that there is material that is hate propaganda within the meaning of subsection 320(8) or computer data within the meaning of subsection 342.1(2) that makes hate propaganda available, that is stored on and made available to the public through a computer system within the meaning of subsection 342.1(2) that is within the jurisdiction of the court, the judge may order the custodian of the computer system to 2001, c. 41, s. 10 (2) Subsection 320.1(5) of the Act is replaced by the following: Order (5) If the court is satisfied, on a balance of probabilities, that the material is available to the public and is hate propaganda within the meaning of subsection 320(8) or computer data within the meaning of subsection 342.1(2) that makes hate propaganda available, it may order the custodian of the computer system to delete the material. 2001, c. 41, s. 10 (3) Subsection 320.1(7) of the Act is replaced by the following: Return of material (7) If the court is not satisfied that the material is available to the public and is hate propaganda within the meaning of subsection 320(8) or computer data within the meaning of subsection 342.1(2) that makes hate propaganda available, the court shall order that the electronic copy be returned to the custodian and terminate the order under paragraph (1)(b). 14. (1) Paragraph 326(1)(b) of the French version of the Act is replaced by the following: b) soit utilise une installation de télécommunication ou obtient un service de télécommunication. 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e (2) Subsection 326(2) of the Act is repealed. 15. Section 327 of the Act is replaced by the following: Possession, etc., of device to obtain use of telecommunication facility or telecommunication service 327. (1) Everyone who, without lawful excuse, makes, possesses, sells, offers for sale, imports, obtains for use, distributes or makes available a device that is designed or adapted primarily to use a telecommunication facility or obtain a telecommunication service without payment of a lawful charge, under circumstances that give rise to a reasonable inference that the device has been used or is or was intended to be used for that purpose, is (a) guilty of an indictable offence and liable to imprisonment for a term of not more than two years; or (b) guilty of an offence punishable on summary conviction. Forfeiture (2) If a person is convicted of an offence under subsection (1) or paragraph 326(1)(b), in addition to any punishment that is imposed, any device in relation to which the offence was committed or the possession of which constituted the offence may be ordered forfeited to Her Majesty and may be disposed of as the Attorney General directs. Limitation (3) No order for forfeiture is to be made in respect of telecommunication facilities or equipment by means of which an offence under subsection (1) is committed if they are owned by a person engaged in providing a telecommunication service to the public or form part of such a person’s telecommunication service or system and that person is not a party to the offence. Definition of “device” (4) In this section, “device” includes (a) a component of a device; and (b) a computer program within the meaning of subsection 342.1(2). Criminal Code, Canada Evidence, Competiti Mat C. 31 R.S., c. 27 (1st Supp.), s. 45; 1997, c. 18, s. 18(1) 16. (1) Subsection 342.1(1) of the Act is replaced by the following: Unauthorized use of computer 342.1 (1) Everyone is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years, or is guilty of an offence punishable on summary conviction who, fraudulently and without colour of right, (a) obtains, directly or indirectly, any computer service; (b) by means of an electro-magnetic, acoustic, mechanical or other device, intercepts or causes to be intercepted, directly or indirectly, any function of a computer system; (c) uses or causes to be used, directly or indirectly, a computer system with intent to commit an offence under paragraph (a) or (b) or under section 430 in relation to computer data or a computer system; or (d) uses, possesses, traffics in or permits another person to have access to a computer password that would enable a person to commit an offence under paragraph (a), (b) or (c). R.S., c. 27 (1st Supp.), s. 45 (2) The definition “data” in subsection 342.1(2) of the Act is repealed. R.S., c. 27 (1st Supp.), s. 45; 1997, c. 18, s. 18(2) (3) The definitions “computer password”, “computer program”, “computer service” and “computer system” in subsection 342.1(2) of the Act are replaced by the following: “computer password” « mot de passe » “computer program” « programme d’ordinateur » “computer service” « service d’ordinateur » “computer password” means any computer data by which a computer service or computer system is capable of being obtained or used; “computer program” means computer data representing instructions or statements that, when executed in a computer system, causes the computer system to perform a function; “computer service” includes data processing and the storage or retrieval of computer data; 2013-2014 “computer system” « ordinateur » Code criminel, Loi sur la preuve au Can l’entraide juridique e “computer system” means a device that, or a group of interconnected or related devices one or more of which, (a) contains computer programs or other computer data, and (b) by means of computer programs, (i) performs logic and control, and (ii) may perform any other function; (4) Subsection 342.1(2) of the Act is amended by adding the following in alphabetical order: “computer data” « données informatiques » “computer data” means representations, including signs, signals or symbols, that are in a form suitable for processing in a computer system; 1997, c. 18, s. 19 17. (1) Subsections 342.2(1) and (2) of the Act are replaced by the following: Possession of device to obtain unauthorized use of computer system or to commit mischief 342.2 (1) Everyone who, without lawful excuse, makes, possesses, sells, offers for sale, imports, obtains for use, distributes or makes available a device that is designed or adapted primarily to commit an offence under section 342.1 or 430, under circumstances that give rise to a reasonable inference that the device has been used or is or was intended to be used to commit such an offence, is (a) guilty of an indictable offence and liable to imprisonment for a term of not more than two years; or (b) guilty of an offence punishable on summary conviction. Forfeiture (2) If a person is convicted of an offence under subsection (1), in addition to any punishment that is imposed, any device in relation to which the offence was committed or the possession of which constituted the offence may be ordered forfeited to Her Majesty and may be disposed of as the Attorney General directs. (2) Section 342.2 of the Act is amended by adding the following after subsection (3): 12 Definition of “device” C. 31 Criminal Code, Canada Evidence, Competiti Mat (4) In this section, “device” includes (a) a component of a device; and (b) a computer program within the meaning of subsection 342.1(2). 18. Sections 371 and 372 of the Act are replaced by the following: Message in false name 371. Everyone who, with intent to defraud, causes a message to be sent as if it were sent under the authority of another person, knowing that it is not sent under that authority and with intent that it should be acted on as if it were, is guilty of an indictable offence and liable to imprisonment for a term of not more than five years. False information 372. (1) Everyone commits an offence who, with intent to injure or alarm a person, conveys information that they know is false, or causes such information to be conveyed by letter or any means of telecommunication. Indecent communications (2) Everyone commits an offence who, with intent to alarm or annoy a person, makes an indecent communication to that person or to any other person by a means of telecommunication. Harassing communications (3) Everyone commits an offence who, without lawful excuse and with intent to harass a person, repeatedly communicates, or causes repeated communications to be made, with them by a means of telecommunication. Punishment (4) Everyone who commits an offence under this section is (a) guilty of an indictable offence and liable to imprisonment for a term of not more than two years; or (b) guilty of an offence punishable on summary conviction. R.S., c. 27 (1st Supp.), s. 57(1) 19. (1) Subsection 430(1.1) of the Act is replaced by the following: Mischief in relation to computer data (1.1) Everyone commits mischief who wilfully (a) destroys or alters computer data; 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e (b) renders computer data meaningless, useless or ineffective; (c) obstructs, interrupts or interferes with the lawful use of computer data; or (d) obstructs, interrupts or interferes with a person in the lawful use of computer data or denies access to computer data to a person who is entitled to access to it. R.S., c. 27 (1st Supp.), s. 57(2) (2) The portion of subsection 430(5) of the Act before paragraph (a) is replaced by the following: Mischief in relation to computer data (5) Everyone who commits mischief in relation to computer data R.S., c. 27 (1st Supp.), s. 57(2) (3) The portion of subsection 430(5.1) of the Act before paragraph (a) is replaced by the following: Offence (5.1) Everyone who wilfully does an act or wilfully omits to do an act that it is their duty to do, if that act or omission is likely to constitute mischief causing actual danger to life, or to constitute mischief in relation to property or computer data, R.S., c. 27 (1st Supp.), s. 57(3) (4) Subsection 430(8) of the Act is replaced by the following: Definition of “computer data” (8) In this section, “computer data” has the same meaning as in subsection 342.1(2). 1997, c. 18, s. 43; 2004, c. 3, s. 7 20. Sections 487.011 to 487.02 of the Act are replaced by the following: Definitions 487.011 The following definitions apply in this section and in sections 487.012 to 487.0199. “computer data” « données informatiques » “computer data” has the same meaning as in subsection 342.1(2). “data” « données » “data” means representations, including signs, signals or symbols, that are capable of being understood by an individual or processed by a computer system or other device. Criminal Code, Canada Evidence, Competiti Mat C. 31 “document” « document » “document” means a medium on which data is registered or marked. “judge” « juge » “judge” means a judge of a superior court of criminal jurisdiction or a judge of the Court of Quebec. “public officer” « fonctionnaire public » “public officer” means a public officer who is appointed or designated to administer or enforce a federal or provincial law and whose duties include the enforcement of this Act or any other Act of Parliament. “tracking data” « données de localisation » “tracking data” means data that relates to the location of a transaction, individual or thing. “transmission data” « données de transmission » “transmission data” means data that (a) relates to the telecommunication functions of dialling, routing, addressing or signalling; (b) is transmitted to identify, activate or configure a device, including a computer program as defined in subsection 342.1(2), in order to establish or maintain access to a telecommunication service for the purpose of enabling a communication, or is generated during the creation, transmission or reception of a communication and identifies or purports to identify the type, direction, date, time, duration, size, origin, destination or termination of the communication; and (c) does not reveal the substance, meaning or purpose of the communication. Preservation demand 487.012 (1) A peace officer or public officer may make a demand to a person in Form 5.001 requiring them to preserve computer data that is in their possession or control when the demand is made. Conditions for making demand (2) The peace officer or public officer may make the demand only if they have reasonable grounds to suspect that 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e (a) an offence has been or will be committed under this or any other Act of Parliament or has been committed under a law of a foreign state; (b) in the case of an offence committed under a law of a foreign state, an investigation is being conducted by a person or authority with responsibility in that state for the investigation of such offences; and (c) the computer data is in the person’s possession or control and will assist in the investigation of the offence. Limitation (3) A demand may not be made to a person who is under investigation for the offence referred to in paragraph (2)(a). Expiry and revocation of demand (4) A peace officer or public officer may revoke the demand by notice given to the person at any time. Unless the demand is revoked earlier, the demand expires (a) in the case of an offence that has been or will be committed under this or any other Act of Parliament, 21 days after the day on which it is made; and (b) in the case of an offence committed under a law of a foreign state, 90 days after the day on which it is made. Conditions in demand (5) The peace officer or public officer who makes the demand may impose any conditions in the demand that they consider appropriate — including conditions prohibiting the disclosure of its existence or some or all of its contents — and may revoke a condition at any time by notice given to the person. No further demand (6) A peace officer or public officer may not make another demand requiring the person to preserve the same computer data in connection with the investigation. Preservation order — computer data 487.013 (1) On ex parte application made by a peace officer or public officer, a justice or judge may order a person to preserve computer data that is in their possession or control when they receive the order. Criminal Code, Canada Evidence, Competiti Mat C. 31 Conditions for making order (2) Before making the order, the justice or judge must be satisfied by information on oath in Form 5.002 (a) that there are reasonable grounds to suspect that an offence has been or will be committed under this or any other Act of Parliament or has been committed under a law of a foreign state, that the computer data is in the person’s possession or control and that it will assist in the investigation of the offence; and (b) that a peace officer or public officer intends to apply or has applied for a warrant or an order in connection with the investigation to obtain a document that contains the computer data. Offence against law of foreign state Form (3) If an offence has been committed under a law of a foreign state, the justice or judge must also be satisfied that a person or authority with responsibility in that state for the investigation of such offences is conducting the investigation. (4) The order is to be in Form 5.003. Limitation (5) A person who is under investigation for an offence referred to in paragraph (2)(a) may not be made subject to an order. Expiry of order (6) Unless the order is revoked earlier, it expires 90 days after the day on which it is made. General production order 487.014 (1) Subject to sections 487.015 to 487.018, on ex parte application made by a peace officer or public officer, a justice or judge may order a person to produce a document that is a copy of a document that is in their possession or control when they receive the order, or to prepare and produce a document containing data that is in their possession or control at that time. Conditions for making order (2) Before making the order, the justice or judge must be satisfied by information on oath in Form 5.004 that there are reasonable grounds to believe that 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e (a) an offence has been or will be committed under this or any other Act of Parliament; and (b) the document or data is in the person’s possession or control and will afford evidence respecting the commission of the offence. Form (3) The order is to be in Form 5.005. Limitation (4) A person who is under investigation for the offence referred to in subsection (2) may not be made subject to an order. Production order to trace specified communication 487.015 (1) On ex parte application made by a peace officer or public officer for the purpose of identifying a device or person involved in the transmission of a communication, a justice or judge may order a person to prepare and produce a document containing transmission data that is related to that purpose and that is, when they are served with the order, in their possession or control. Conditions for making order (2) Before making the order, the justice or judge must be satisfied by information on oath in Form 5.004 that there are reasonable grounds to suspect that (a) an offence has been or will be committed under this or any other Act of Parliament; (b) the identification of a device or person involved in the transmission of a communication will assist in the investigation of the offence; and (c) transmission data that is in the possession or control of one or more persons whose identity is unknown when the application is made will enable that identification. Form Service (3) The order is to be in Form 5.006. (4) A peace officer or public officer may serve the order on any person who was involved in the transmission of the communication and whose identity was unknown when the application was made C. 31 Criminal Code, Canada Evidence, Competiti Mat (a) within 60 days after the day on which the order is made; or (b) within one year after the day on which the order is made, in the case of an offence under section 467.11, 467.12 or 467.13, an offence committed for the benefit of, at the direction of or in association with a criminal organization, or a terrorism offence. Limitation (5) A person who is under investigation for the offence referred to in subsection (2) may not be made subject to an order. Report (6) A peace officer or public officer named in the order must provide a written report to the justice or judge who made the order as soon as feasible after the person from whom the communication originated is identified or after the expiry of the period referred to in subsection (4), whichever occurs first. The report must state the name and address of each person on whom the order was served, and the date of service. Production order — transmission data 487.016 (1) On ex parte application made by a peace officer or public officer, a justice or judge may order a person to prepare and produce a document containing transmission data that is in their possession or control when they receive the order. Conditions for making order (2) Before making the order, the justice or judge must be satisfied by information on oath in Form 5.004 that there are reasonable grounds to suspect that (a) an offence has been or will be committed under this or any other Act of Parliament; and (b) the transmission data is in the person’s possession or control and will assist in the investigation of the offence. Form Limitation (3) The order is to be in Form 5.007. (4) A person who is under investigation for the offence referred to in subsection (2) may not be made subject to an order. 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e Production order — tracking data 487.017 (1) On ex parte application made by a peace officer or public officer, a justice or judge may order a person to prepare and produce a document containing tracking data that is in their possession or control when they receive the order. Conditions for making order (2) Before making the order, the justice or judge must be satisfied by information on oath in Form 5.004 that there are reasonable grounds to suspect that (a) an offence has been or will be committed under this or any other Act of Parliament; and (b) the tracking data is in the person’s possession or control and will assist in the investigation of the offence. Form (3) The order is to be in Form 5.007. Limitation (4) A person who is under investigation for the offence referred to in subsection (2) may not be made subject to an order. Production order — financial data 487.018 (1) On ex parte application made by a peace officer or public officer, a justice or judge may order a financial institution, as defined in section 2 of the Bank Act, or a person or entity referred to in section 5 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, to prepare and produce a document setting out the following data that is in their possession or control when they receive the order: (a) either the account number of a person named in the order or the name of a person whose account number is specified in the order; (b) the type of account; (c) the status of the account; and (d) the date on which it was opened or closed. Identification of person (2) For the purpose of confirming the identity of a person who is named or whose account number is specified in the order, the C. 31 Criminal Code, Canada Evidence, Competiti Mat order may also require the institution, person or entity to prepare and produce a document setting out the following data that is in their possession or control: (a) the date of birth of a person who is named or whose account number is specified in the order; (b) that person’s current address; and (c) any previous addresses of that person. Conditions for making order (3) Before making the order, the justice or judge must be satisfied by information on oath in Form 5.004 that there are reasonable grounds to suspect that (a) an offence has been or will be committed under this or any other Act of Parliament; and (b) the data is in the possession or control of the institution, person or entity and will assist in the investigation of the offence. Form (4) The order is to be in Form 5.008. Limitation (5) A financial institution, person or entity that is under investigation for the offence referred to in subsection (3) may not be made subject to an order. Conditions in preservation and production orders 487.019 (1) An order made under any of sections 487.013 to 487.018 may contain any conditions that the justice or judge considers appropriate including, in the case of an order made under section 487.014, conditions to protect a privileged communication between a person who is qualified to give legal advice and their client. Effect of order (2) The order has effect throughout Canada and, for greater certainty, no endorsement is needed for the order to be effective in a territorial division that is not the one in which the order is made. Power to revoke or vary order (3) On ex parte application made by a peace officer or public officer, the justice or judge who made the order — or a judge in the judicial district where the order was made — may, on the basis of an information on oath in Form 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e 5.0081, revoke or vary the order. The peace officer or public officer must give notice of the revocation or variation to the person who is subject to the order as soon as feasible. Order prohibiting disclosure 487.0191 (1) On ex parte application made by a peace officer or public officer, a justice or judge may make an order prohibiting a person from disclosing the existence or some or all of the contents of a preservation demand made under section 487.012 or a preservation or production order made under any of sections 487.013 to 487.018 during the period set out in the order. Conditions for making order (2) Before making the order, the justice or judge must be satisfied by information on oath in Form 5.009 that there are reasonable grounds to believe that the disclosure during that period would jeopardize the conduct of the investigation of the offence to which the preservation demand or the preservation or production order relates. Form (3) The order is to be in Form 5.0091. Application to revoke or vary order (4) A peace officer or a public officer or a person, financial institution or entity that is subject to an order made under subsection (1) may apply in writing to the justice or judge who made the order — or to a judge in the judicial district where the order was made — to revoke or vary the order. Particulars — production orders 487.0192 (1) An order made under any of sections 487.014 and 487.016 to 487.018 must require a person, financial institution or entity to produce the document to a peace officer or public officer named in the order within the time, at the place and in the form specified in the order. Criminal Code, Canada Evidence, Competiti Mat C. 31 Particulars — production order to trace specified communication (2) An order made under section 487.015 must require a person to produce the document to a peace officer or public officer named in the order as soon as feasible after they are served with the order at the place and in the form specified in the order. Form of production (3) For greater certainty, an order under any of sections 487.014 to 487.018 may specify that a document may be produced on or through an electro-magnetic medium. Non-application (4) For greater certainty, sections 489.1 and 490 do not apply to a document that is produced under an order under any of sections 487.014 to 487.018. Probative force of copies (5) Every copy of a document produced under section 487.014 is admissible in evidence in proceedings under this or any other Act of Parliament on proof by affidavit that it is a true copy and has the same probative force as the document would have if it were proved in the ordinary way. Canada Evidence Act (6) A document that is prepared for the purpose of production is considered to be original for the purposes of the Canada Evidence Act. Application for review of production order 487.0193 (1) Before they are required by an order made under any of sections 487.014 to 487.018 to produce a document, a person, financial institution or entity may apply in writing to the justice or judge who made the order — or to a judge in the judicial district where the order was made — to revoke or vary the order. Notice required (2) The person, institution or entity may make the application only if they give notice of their intention to do so to a peace officer or public officer named in the order within 30 days after the day on which the order is made. No obligation to produce (3) The person, institution or entity is not required to prepare or produce the document until a final decision is made with respect to the application. 2013-2014 Revocation or variation of order Code criminel, Loi sur la preuve au Can l’entraide juridique e (4) The justice or judge may revoke or vary the order if satisfied that (a) it is unreasonable in the circumstances to require the applicant to prepare or produce the document; or (b) production of the document would disclose information that is privileged or otherwise protected from disclosure by law. Destruction of preserved computer data and documents — preservation demand 487.0194 (1) A person to whom a preservation demand is made under section 487.012 shall destroy the computer data that would not be retained in the ordinary course of business and any document that is prepared for the purpose of preserving computer data under that section as soon as feasible after the demand expires or is revoked, unless they are subject to an order made under any of sections 487.013 to 487.017 with respect to the computer data. Destruction of preserved computer data and documents — preservation order (2) A person who is subject to a preservation order made under section 487.013 shall destroy the computer data that would not be retained in the ordinary course of business and any document that is prepared for the purpose of preserving computer data under that section as soon as feasible after the order expires or is revoked, unless they are subject to a new preservation order or to a production order made under any of sections 487.014 to 487.017 with respect to the computer data. Destruction of preserved computer data and documents — production order (3) A person who is subject to a production order made under any of sections 487.014 to 487.017 with respect to computer data that they preserved under a preservation demand or order made under section 487.012 or 487.013 shall destroy the computer data that would not be retained in the ordinary course of business and any document that is prepared for the purpose of preserving computer data under that section as soon as feasible after the earlier of (a) the day on which the production order is revoked, and C. 31 Criminal Code, Canada Evidence, Competiti Mat (b) the day on which a document that contains the computer data is produced under the production order. Destruction of preserved computer data and documents — warrant (4) Despite subsections (1) to (3), a person who preserved computer data under a preservation demand or order made under section 487.012 or 487.013 shall destroy the computer data that would not be retained in the ordinary course of business and any document that is prepared for the purpose of preserving computer data under that section when a document that contains the computer data is obtained under a warrant. For greater certainty 487.0195 (1) For greater certainty, no preservation demand, preservation order or production order is necessary for a peace officer or public officer to ask a person to voluntarily preserve data that the person is not prohibited by law from preserving or to voluntarily provide a document to the officer that the person is not prohibited by law from disclosing. No civil or criminal liability (2) A person who preserves data or provides a document in those circumstances does not incur any criminal or civil liability for doing so. Selfincrimination 487.0196 No one is excused from complying with an order made under any of sections 487.014 to 487.018 on the ground that the document that they are required to produce may tend to incriminate them or subject them to a proceeding or penalty. However, no document that an individual is required to prepare may be used or received in evidence against them in a criminal proceeding that is subsequently instituted against them, other than a prosecution for an offence under section 132, 136 or 137. 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e Offence — preservation demand 487.0197 A person who contravenes a preservation demand made under section 487.012 without lawful excuse is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $5,000. Offence — preservation or production order 487.0198 A person, financial institution or entity that contravenes an order made under any of sections 487.013 to 487.018 without lawful excuse is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $250,000 or to imprisonment for a term of not more than six months, or to both. Offence — destruction of preserved data 487.0199 A person who contravenes section 487.0194 without lawful excuse is guilty of an offence punishable on summary conviction. Assistance order 487.02 If an authorization is given under section 184.2, 184.3, 186 or 188 or a warrant is issued under this Act, the judge or justice who gives the authorization or issues the warrant may order a person to provide assistance, if the person’s assistance may reasonably be considered to be required to give effect to the authorization or warrant. Review 487.021 (1) Within seven years after the coming into force of this section, a comprehensive review of the provisions and operation of sections 487.011 to 487.02 shall be undertaken by such committee of the House of Commons as may be designated or established by the House for that purpose. Report (2) The committee referred to in subsection (1) shall, within a year after a review is undertaken pursuant to that subsection or within such further time as the House may authorize, submit a report on the review to the Speaker of the House, including a statement of any changes the committee recommends. 1995, c. 27, s. 1 21. The heading before section 487.1 of the Act is replaced by the following: OTHER PROVISIONS RESPECTING SEARCH WARRANTS, PRESERVATION ORDERS AND PRODUCTION ORDERS Criminal Code, Canada Evidence, Competiti Mat C. 31 2004, c. 3, s. 8(1) 22. (1) The portion of subsection 487.3(1) of the Act before paragraph (a) is replaced by the following: Order denying access to information 487.3 (1) On application made at the time an application is made for a warrant under this or any other Act of Parliament, an order under any of sections 487.013 to 487.018 or an authorization under section 529 or 529.4, or at a later time, a justice, a judge of a superior court of criminal jurisdiction or a judge of the Court of Quebec may make an order prohibiting access to, and the disclosure of, any information relating to the warrant, order or authorization on the ground that 1997, c. 23, s. 14 (2) Paragraph 487.3(1)(b) of the English version of the Act is replaced by the following: (b) the reason referred to in paragraph (a) outweighs in importance the access to the information. 1993, c. 40, s. 18; 1999, c. 5, ss. 18 and 19 23. Sections 492.1 and 492.2 of the Act are replaced by the following: Warrant for tracking device — transactions and things 492.1 (1) A justice or judge who is satisfied by information on oath that there are reasonable grounds to suspect that an offence has been or will be committed under this or any other Act of Parliament and that tracking the location of one or more transactions or the location or movement of a thing, including a vehicle, will assist in the investigation of the offence may issue a warrant authorizing a peace officer or a public officer to obtain that tracking data by means of a tracking device. Warrant for tracking device — individuals (2) A justice or judge who is satisfied by information on oath that there are reasonable grounds to believe that an offence has been or will be committed under this or any other Act of Parliament and that tracking an individual’s movement by identifying the location of a thing that is usually carried or worn by the individual will assist in the investigation of the offence 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e may issue a warrant authorizing a peace officer or a public officer to obtain that tracking data by means of a tracking device. Scope of warrant (3) The warrant authorizes the peace officer or public officer, or a person acting under their direction, to install, activate, use, maintain, monitor and remove the tracking device, including covertly. Conditions (4) A warrant may contain any conditions that the justice or judge considers appropriate, including conditions to protect a person’s interests. Period of validity (5) Subject to subsection (6), a warrant is valid for the period specified in it as long as that period ends no more than 60 days after the day on which the warrant is issued. Period of validity — organized crime and terrorism offence (6) A warrant is valid for the period specified in it as long as that period ends no more than one year after the day on which the warrant is issued, if the warrant relates to (a) an offence under any of sections 467.11 to 467.13; (b) an offence committed for the benefit of, at the direction of, or in association with a criminal organization; or (c) a terrorism offence. Removal after expiry of warrant (7) On ex parte application supported by an affidavit, the justice or judge who issued a warrant or another justice or judge who has jurisdiction to issue such warrants may authorize the covert removal of the tracking device after the expiry of the warrant under any conditions that the justice or judge considers advisable in the public interest. The authorization is valid for the period specified in it as long as that period is not more than 90 days. Definitions (8) The following definitions apply in this section. “data” « données » “data” means representations, including signs, signals or symbols, that are capable of being understood by an individual or processed by a computer system or other device. 28 “judge” « juge » C. 31 Criminal Code, Canada Evidence, Competiti Mat “judge” means a judge of a superior court of criminal jurisdiction or a judge of the Court of Quebec. “public officer” « fonctionnaire public » “public officer” means a public officer who is appointed or designated to administer or enforce a federal or provincial law and whose duties include the enforcement of this or any other Act of Parliament. “tracking data” « données de localisation » “tracking data” means data that relates to the location of a transaction, individual or thing. “tracking device” « dispositif de localisation » “tracking device” means a device, including a computer program within the meaning of subsection 342.1(2), that may be used to obtain or record tracking data or to transmit it by a means of telecommunication. Warrant for transmission data recorder 492.2 (1) A justice or judge who is satisfied by information on oath that there are reasonable grounds to suspect that an offence has been or will be committed against this or any other Act of Parliament and that transmission data will assist in the investigation of the offence may issue a warrant authorizing a peace officer or a public officer to obtain the transmission data by means of a transmission data recorder. Scope of warrant (2) The warrant authorizes the peace officer or public officer, or a person acting under their direction, to install, activate, use, maintain, monitor and remove the transmission data recorder, including covertly. Limitation (3) No warrant shall be issued under this section for the purpose of obtaining tracking data. Period of validity (4) Subject to subsection (5), a warrant is valid for the period specified in it as long as that period ends no more than 60 days after the day on which the warrant is issued. Period of validity — organized crime or terrorism offence (5) The warrant is valid for the period specified in it as long as that period ends no more than one year after the day on which the warrant is issued, if the warrant relates to (a) an offence under any of sections 467.11 to 467.13; 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e (b) an offence committed for the benefit of, at the direction of, or in association with a criminal organization; or (c) a terrorism offence. Definitions “data” « données » “judge” « juge » “public officer” « fonctionnaire public » “transmission data” « données de transmission » (6) The following definitions apply in this section. “data” means representations, including signs, signals or symbols, that are capable of being understood by an individual or processed by a computer system or other device. “judge” means a judge of a superior court of criminal jurisdiction or a judge of the Court of Quebec. “public officer” means a public officer who is appointed or designated to administer or enforce a federal or provincial law and whose duties include the enforcement of this or any other Act of Parliament. “transmission data” means data that (a) relates to the telecommunication functions of dialling, routing, addressing or signalling; (b) is transmitted to identify, activate or configure a device, including a computer program as defined in subsection 342.1(2), in order to establish or maintain access to a telecommunication service for the purpose of enabling a communication, or is generated during the creation, transmission or reception of a communication and identifies or purports to identify the type, direction, date, time, duration, size, origin, destination or termination of the communication; and (c) does not reveal the substance, meaning or purpose of the communication. “transmission data recorder” « enregistreur de données de transmission » “transmission data recorder” means a device, including a computer program within the meaning of subsection 342.1(2), that may be used to obtain or record transmission data or to transmit it by a means of telecommunication. C. 31 Criminal Code, Canada Evidence, Competiti Mat 24. Subsection 738(1) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) in the case of an offence under subsection 162.1(1), by paying to a person who, as a result of the offence, incurs expenses to remove the intimate image from the Internet or other digital network, an amount that is not more than the amount of those expenses, to the extent that they are reasonable, if the amount is readily ascertainable. 25. Subsection 810(1) of the Act is replaced by the following: If injury or damage feared 810. (1) An information may be laid before a justice by or on behalf of any person who fears on reasonable grounds that another person (a) will cause personal injury to him or her or to his or her spouse or common-law partner or child or will damage his or her property; or (b) will commit an offence under section 162.1. 26. Part XXVIII of the Act is amended by adding the following after Form 5: FORM 5.001 (Subsection 487.012(1)) PRESERVATION DEMAND Canada, Province of .......... (territorial division) To (name of person), of ..........: Because I have reasonable grounds to suspect that the computer data specified below is in your possession or control and that that computer data will assist in the investigation of an offence that has been or will be committed under (specify the provision of the Criminal Code or other Act of Parliament), 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e (or) will assist in the investigation of an offence that has been committed under (specify the provision of the law of the foreign state) that is being conducted by a person or authority, (name of person or authority), with responsibility in (specify the name of the foreign state) for the investigation of such offences, you are required to preserve (specify the computer data) that is in your possession or control when you receive this demand until (insert date) unless, before that date, this demand is revoked or a document that contains that data is obtained under a warrant or an order. This demand is subject to the following conditions: If you contravene this demand without lawful excuse, you may be subject to a fine. You are required to destroy the computer data that would not be retained in the ordinary course of business, and any document that is prepared for the purpose of preserving the computer data, in accordance with section 487.0194 of the Criminal Code. If you contravene that provision without lawful excuse, you may be subject to a fine, to imprisonment or to both. .................................................. (Signature of peace officer or public officer) FORM 5.002 (Subsection 487.013(2)) INFORMATION TO OBTAIN A PRESERVATION ORDER Canada, Province of ........... (territorial division) This is the information of (name of peace officer or public officer), of .......... (“the informant”). C. 31 Criminal Code, Canada Evidence, Competiti Mat The informant says that they have reasonable grounds to suspect that an offence has been or will be committed under (specify the provision of the Criminal Code or other Act of Parliament) (or has been committed under (specify the provision of the law of the foreign state)) and that (specify the computer data) is in the possession or control of (name of the person) and will assist in the investigation of the offence. The informant also says that a peace officer or public officer intends to apply or has applied for a warrant or order in connection with the investigation to obtain a document that contains the computer data (and, if applicable, and that (name of person or authority) is conducting the investigation and has responsibility for the investigation of such offences in (insert the name of the foreign state)). The reasonable grounds are: (including, if applicable, whether a preservation demand was made under section 487.012 of the Criminal Code) The informant therefore requests that (name of the person) be ordered to preserve (specify the computer data) that is in their possession or control when they receive the order for 90 days after the day on which the order is made. Sworn before me on (date), at (place). .................................................. (Signature of informant) .................................................. (Signature of justice or judge) FORM 5.003 (Subsection 487.013(4)) PRESERVATION ORDER Canada, Province of ........... (territorial division) To (name of person), of ..........: 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e Whereas I am satisfied by information on oath of (name of peace officer or public officer), of .........., (a) that there are reasonable grounds to suspect that an offence has been or will be committed under (specify the provision of the Criminal Code or other Act of Parliament) (or has been committed under (specify the provision of the law of the foreign state)) and that (specify the computer data) is in your possession or control and will assist in the investigation of the offence; and (b) that a peace officer or public officer intends to apply or has applied for a warrant or order to obtain a document that contains the computer data (and, if applicable, and that (name of person or authority) is conducting the investigation and has responsibility for the investigation of such offences in (insert the name of the foreign state)); Therefore, you are required to preserve the specified computer data that is in your possession or control when you receive this order until (insert date) unless, before that date, this order is revoked or a document that contains that data is obtained under a warrant or an order. This order is subject to the following conditions: If you contravene this order without lawful excuse, you may be subject to a fine, to imprisonment or to both. You are required to destroy the computer data that would not be retained in the ordinary course of business, and any document that is prepared for the purpose of preserving the computer data, in accordance with section 487.0194 of the Criminal Code. If you contravene that provision without lawful excuse, you may be subject to a fine, to imprisonment or to both. Dated (date), at (place). .................................................. (Signature of justice or judge) C. 31 Criminal Code, Canada Evidence, Competiti Mat FORM 5.004 (Subsections 487.014(2), 487.015(2), 487.016(2), 487.017(2) and 487.018(3)) INFORMATION TO OBTAIN A PRODUCTION ORDER Canada, Province of .......... (territorial division) This is the information of (name of peace officer or public officer), of .......... (“the informant”). The informant says that they have reasonable grounds to suspect (or, if the application is for an order under section 487.014 of the Criminal Code, reasonable grounds to believe) (a) that an offence has been or will be committed under (specify the provision of the Criminal Code or other Act of Parliament); and (b) (if the application is for an order under section 487.014 of the Criminal Code) that (specify the document or data) is in the possession or control of (name of the person) and will afford evidence respecting the commission of the offence. (or) (b) (if the application is for an order under section 487.015 of the Criminal Code) that the identification of a device or person involved in the transmission of (specify the communication) will assist in the investigation of the offence and that (specify the transmission data) that is in the possession or control of one or more persons whose identity is unknown will enable that identification. (or) 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e (b) (if the application is for an order under section 487.016 of the Criminal Code) that (specify the transmission data) is in the possession or control of (name of the person) and will assist in the investigation of the offence. (or) (b) (if the application is for an order under section 487.017 of the Criminal Code) that (specify the tracking data) is in the possession or control of (name of the person) and will assist in the investigation of the offence. (or) (b) (if the application is for an order under section 487.018 of the Criminal Code) that (specify the data) is in the possession or control of (name of the financial institution, person or entity) and will assist in the investigation of the offence. The reasonable grounds are: The informant therefore requests (if the application is for an order under section 487.014 of the Criminal Code) that (name of the person) be ordered to produce a document that is a copy of (specify the document) that is in their possession or control when they receive the order (and/or to prepare and produce a document containing (specify the data) that is in their possession or control when they receive the order). (or) (if the application is for an order under section 487.015 of the Criminal Code) that a person who is served with the order in accordance with subsection 487.015(4) of the Criminal Code be ordered to prepare and produce a document containing (specify the transmission data) that is in their possession or control when they are served with the order. (or) (if the application is for an order under section 487.016 of the Criminal Code) that (name of the person) be ordered to prepare and produce a C. 31 Criminal Code, Canada Evidence, Competiti Mat document containing (specify the transmission data) that is in their possession or control when they receive the order. (or) (if the application is for an order under section 487.017 of the Criminal Code) that (name of the person) be ordered to prepare and produce a document containing (specify the tracking data) that is in their possession or control when they receive the order. (or) (if the application is for an order under section 487.018 of the Criminal Code) that (name of the financial institution, person or entity) be ordered to prepare and produce a document setting out (specify the data) that is in their possession or control when they receive the order. Sworn before me on (date), at (place). .................................................. (Signature of informant) .................................................. (Signature of justice or judge) FORM 5.005 (Subsection 487.014(3)) PRODUCTION ORDER FOR DOCUMENTS Canada, Province of ......... (territorial division) To (name of person), of ..........: Whereas I am satisfied by information on oath of (name of peace officer or public officer), of .........., that there are reasonable grounds to 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e believe that an offence has been or will be committed under (specify the provision of the Criminal Code or other Act of Parliament) and that (specify the document or data) is in your possession or control and will afford evidence respecting the commission of the offence; Therefore, you are ordered to produce a document that is a copy of (specify the document) that is in your possession or control when you receive this order (and/or) prepare and produce a document containing (specify the data) that is in your possession or control when you receive this order. The document must be produced to (name of peace officer or public officer) within (time) at (place) in (form). This order is subject to the following conditions: You have the right to apply to revoke or vary this order. If you contravene this order without lawful excuse, you may be subject to a fine, to imprisonment or to both. Dated (date), at (place). .................................................. (Signature of justice or judge) FORM 5.006 (Subsection 487.015(3)) PRODUCTION ORDER TO TRACE A COMMUNICATION Canada, Province of .......... (territorial division) C. 31 Criminal Code, Canada Evidence, Competiti Mat Whereas I am satisfied by information on oath of (name of peace officer or public officer), of ..........., that there are reasonable grounds to suspect that an offence has been or will be committed under (specify the provision of the Criminal Code or other Act of Parliament), that the identification of a device or person involved in the transmission of (specify the communication) will assist in the investigation of the offence and that one or more persons whose identity was unknown when the application was made have possession or control of (specify the transmission data) that will enable that identification; Therefore, on being served with this order in accordance with subsection 487.015(4) of the Criminal Code, you are ordered to prepare and produce a document containing (specify the transmission data) that is in your possession or control when you are served with this order. The document must be produced to (name of peace officer or public officer) as soon as feasible at (place) in (form). This order is subject to the following conditions: You have the right to apply to revoke or vary this order. If you contravene this order without lawful excuse, you may be subject to a fine, to imprisonment or to both. Dated (date), at (place). .................................................. (Signature of justice or judge) Served on (name of person) on (date), at (place). .................................................. (Signature of peace officer or public officer) .................................................. (Signature of person served) 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e FORM 5.007 (Subsections 487.016(3) and 487.017(3)) PRODUCTION ORDER FOR TRANSMISSION DATA OR TRACKING DATA Canada, Province of .......... (territorial division) To (name of person), of ..........: Whereas I am satisfied by information on oath of (name of peace officer or public officer), of .........., that there are reasonable grounds to suspect that an offence has been or will be committed under (specify the provision of the Criminal Code or other Act of Parliament) and that (if the order is made under section 487.016 of the Criminal Code, specify the transmission data) (or, if the order is made under section 487.017 of the Criminal Code, specify the tracking data) is in your possession or control and will assist in the investigation of the offence; Therefore, you are ordered to prepare and produce a document containing the data specified that is in your possession or control when you receive this order. The document must be produced to (name of peace officer or public officer) within (time) at (place) in (form). This order is subject to the following conditions: You have the right to apply to revoke or vary this order. If you contravene this order without lawful excuse, you may be subject to a fine, to imprisonment or to both. Dated (date), at (place). .................................................. (Signature of justice or judge) C. 31 Criminal Code, Canada Evidence, Competiti Mat FORM 5.008 (Subsection 487.018(4)) PRODUCTION ORDER FOR FINANCIAL DATA Canada, Province of .......... (territorial division) To (name of financial institution, person or entity), of ..........: Whereas I am satisfied by information on oath of (name of peace officer or public officer), of .........., that there are reasonable grounds to suspect that an offence has been or will be committed under (specify the provision of the Criminal Code or other Act of Parliament) and that (specify the data) is in your possession or control and will assist in the investigation of the offence; Therefore, you are ordered to prepare and produce a document setting out (specify the data) that is in your possession or control when you receive this order. The document must be produced to (name of the peace officer or public officer) within (time) at (place) in (form). This order is subject to the following conditions: You have the right to apply to revoke or vary this order. If you contravene this order without lawful excuse, you may be subject to a fine, to imprisonment or to both. Dated (date), at (place). .................................................. (Signature of justice or judge) Code criminel, Loi sur la preuve au Can l’entraide juridique e 2013-2014 FORM 5.0081 (Subsection 487.019(3)) INFORMATION TO REVOKE OR VARY AN ORDER MADE UNDER ANY OF SECTIONS 487.013 TO 487.018 OF THE CRIMINAL CODE Canada, Province of ........... (territorial division) This is the information of (name of peace officer or public officer), of .......... (“the informant”). The informant says that on or after (insert date) the informant became aware of the following facts that justify the revocation (or variation) of an order made on (insert date) under (specify the provision of the Criminal Code): .......... The informant therefore requests that the order be revoked (or be varied as follows: ..........). Sworn before me on (date), at (place). .................................................. (Signature of informant) .................................................. (Signature of justice or judge) FORM 5.009 (Subsection 487.0191(2)) INFORMATION TO OBTAIN A NONDISCLOSURE ORDER Canada, Province of ........... (territorial division) This is the information of (name of peace officer or public officer), of .......... (“the informant”). The informant says that they have reasonable grounds to believe that the disclosure of the existence (or any of the contents or any of the C. 31 Criminal Code, Canada Evidence, Competiti Mat following portion or portions) of (identify the preservation demand made under section 487.012 of the Criminal Code, the preservation order made under section 487.013 of that Act or the production order made under any of sections 487.014 to 487.018 of that Act, as the case may be) during (identify the period) would jeopardize the conduct of the investigation of the offence to which it relates: (specify portion or portions) The reasonable grounds are: The informant therefore requests an order prohibiting (name of the person, financial institution or entity) from disclosing the existence (or any of the contents or any of the specified portion or portions) of the demand (or the order) during a period of (identify the period) after the day on which the order is made. Sworn before me on (date), at (place). .................................................. (Signature of informant) .................................................. (Signature of justice or judge) FORM 5.0091 (Subsection 487.0191(3)) NON-DISCLOSURE ORDER Canada, Province of ........... (territorial division) To (name of person, financial institution or entity), of ..........: Whereas I am satisfied by information on oath of (name of peace officer or public officer), of .........., that there are reasonable grounds to believe that the disclosure of the existence (or any of the contents or any of the portion or portions, specified in the information,) of (identify the preservation demand made under section 487.012 of the Criminal Code, the 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e preservation order made under section 487.013 of that Act or the production order made under any of sections 487.014 to 487.018 of that Act, as the case may be) during (identify the period) would jeopardize the conduct of the investigation of the offence to which it relates; Therefore, you are prohibited from disclosing the existence (or any of the contents or any of the following portion or portions) of the demand (or the order) during a period of (identify the period) after the day on which this order is made. (specify portion or portions) You have the right to apply to revoke or vary this order. If you contravene this order without lawful excuse, you may be subject to a fine, to imprisonment or to both. Dated (date), at (place). .................................................. (Signature of justice or judge) R.S. c. C-5 CANADA EVIDENCE ACT 27. Subsection 4(2) of the Canada Evidence Act is amended by replacing “160(2) or (3)” with “160(2) or (3) or 162.1(1)”. R.S., c. C-34; R.S., c. 19 (2nd Supp.), s. 19 COMPETITION ACT R.S., c. 19 (2nd Supp.), s. 20(3) 28. (1) The definition “record” in subsection 2(1) of the Competition Act is replaced by the following: “record” « document » “record” means a medium on which information is registered or marked; (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: Criminal Code, Canada Evidence, Competiti Mat C. 31 “computer system” « ordinateur » “computer system” has the same meaning as in subsection 342.1(2) of the Criminal Code; “data” « données » “information” « renseignement » “data” means representations, including signs, signals or symbols, that are capable of being understood by an individual or processed by a computer system or other device; “information” includes data; 29. The Act is amended by adding the following after section 14: Application of Criminal Code — preservation demand and orders for preservation or production of data 14.1 (1) Sections 487.012, 487.013, 487.015, 487.016 and 487.018 of the Criminal Code, which apply to the investigation of offences under any Act of Parliament, also apply, with any modifications that the circumstances require, (a) to an investigation in relation to a contravention of an order made under section 32, 33 or 34 or Part VII.1 or VIII; or (b) to an investigation in relation to whether grounds exist for the making of an order under Part VII.1 or VIII. Clarification (2) The provisions of the Criminal Code referred to in subsection (1) apply whether or not an inquiry has been commenced under section 10. R.S., c. 19 (2nd Supp.), s. 24 30. Subsection 16(6) of the Act is repealed. R.S., c. 19 (2nd Supp.), s. 24 31. Subsection 20(2) of the Act is replaced by the following: Copies (2) Copies of any records referred to in subsection (1), made by any process of reproduction, on proof orally or by affidavit that they are true copies, are admissible in evidence in any proceedings under this Act and have the same probative force as the original. 2002, c. 16, s. 3 32. The definition “data” in section 30 of the Act is repealed. 2013-2014 1999, c. 2, s. 12(1) Code criminel, Loi sur la preuve au Can l’entraide juridique e 33. Paragraph 52(2)(d) of the Act is replaced by the following: (d) made in the course of in-store or door-todoor selling to a person as ultimate user, or by communicating orally by any means of telecommunication to a person as ultimate user, or 1999, c. 2, s. 13 34. (1) Subsection 52.1(1) of the Act is replaced by the following: Definition of “telemarketing” 52.1 (1) In this section, “telemarketing” means the practice of communicating orally by any means of telecommunication for the purpose of promoting, directly or indirectly, any business interest or the supply or use of a product. 1999, c. 2, s. 13 (2) Paragraph 52.1(2)(a) of the Act is replaced by the following: (a) disclosure is made, in a fair and reasonable manner at the beginning of each communication, of the identity of the person on behalf of whom the communication is made, the nature of the business interest or product being promoted and the purposes of the communication; 1999, c. 2, s. 13 (3) Subsection 52.1(5) of the Act is replaced by the following: Time of disclosure (5) The disclosure of information referred to in paragraph (2)(b) or (c) or (3)(b) or (c) must be made during the course of a communication unless it is established by the accused that the information was disclosed within a reasonable time before the communication, by any means, and the information was not requested during the communication. 1999, c. 2, s. 22 35. Paragraph 74.03(1)(d) of the Act is replaced by the following: (d) made in the course of in-store or door-todoor selling to a person as ultimate user, or by communicating orally by any means of telecommunication to a person as ultimate user, or 46 R.S., c. 30 (4th Supp.) C. 31 Criminal Code, Canada Evidence, Competiti Mat MUTUAL LEGAL ASSISTANCE IN CRIMINAL MATTERS ACT 36. The definitions “data” and “record” in subsection 2(1) of the Mutual Legal Assistance in Criminal Matters Act are replaced by the following: “data” « données » “record” « document » “data” means representations, including signs, signals or symbols, that are capable of being understood by an individual or processed by a computer system or other device; “record” means a medium on which data is registered or marked; 37. Section 12 of the Act is amended by adding the following after subsection (1): Commissioner of Competition 2000, c. 24, s. 61 (1.1) The judge may, in addition to or instead of a peace officer, authorize the Commissioner of Competition appointed under subsection 7(1) of the Competition Act or his or her authorized representative named in the warrant to execute the search warrant, in which case the Commissioner or his or her representative, as the case may be, has, in relation to the warrant, all of the powers and duties that are set out for a peace officer in this section and sections 13 and 14. 38. Section 13.1 of the Act is repealed. 39. The Act is amended by adding the following after section 16: Other warrants 16.1 (1) A judge of the province to whom an application is made under subsection 11(2) may, in the manner provided for by the Criminal Code, issue a warrant, other than a warrant referred to in section 12, to use any device or investigative technique or do anything described in the warrant that would, if not authorized, constitute an unreasonable search or seizure in respect of a person or a person’s property. Criminal Code applies (2) Subject to subsection (3), a warrant issued under subsection (1) may be obtained, issued and executed in the manner provided for by the Criminal Code, with any necessary modifications. 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e Exception — certain warrants (3) Subsections 12(3) and (4) and sections 14 to 16 apply in respect of a warrant issued under subsection (1) — other than a warrant issued in the manner provided for by section 492.1 or 492.2 of the Criminal Code — and prevail over any provisions of the Criminal Code that are inconsistent with them. Sending abroad — certain warrants 16.2 (1) If a judge referred to in subsection 16.1(1) issues a warrant in the manner provided for under section 492.1 or 492.2 of the Criminal Code, the judge must also order (a) that the peace officer who executes the warrant send a record containing the data obtained under the warrant directly to the state or entity that made the request under subsection 11(1); or (b) that sections 20 and 21 apply to the warrant with any necessary modifications. Report (2) The peace officer who executes the warrant must (a) make a report concerning the execution of the warrant to the judge who issued the warrant or to another judge of the same court, accompanied by a general description of the data obtained under the warrant and, if the judge requires it, a record containing the data; and (b) send a copy of the report to the Minister without delay. Timing of report and sending abroad (3) If the judge makes an order under paragraph (1)(a), the peace officer must make the report to the judge and send a record containing the data to the state or entity that made the request no later than five days after the day on which all of the data is obtained under the warrant. 40. The heading before section 17 of the Act is replaced by the following: PRODUCTION ORDERS 41. The Act is amended by adding the following after section 22: Application of Criminal Code 22.01 The Criminal Code applies, with any necessary modifications, in respect of an order made under subsection 22.03(1) in the manner provided for under any of sections 487.015 to C. 31 Criminal Code, Canada Evidence, Competiti Mat 487.018 and 487.0191 of the Criminal Code, except to the extent that that Act is inconsistent with this Act. Approval of request to obtain production 22.02 (1) If the Minister approves a request of a state or entity to obtain an order under this Act made in the manner provided for under any of sections 487.015 to 487.018 of the Criminal Code to require the production of a record containing data, the Minister must provide a competent authority with any documents or information necessary to apply for the order. Application for orders (2) The competent authority must apply ex parte for an order made in the manner provided for under any of sections 487.015 to 487.018 and 487.0191 of the Criminal Code to a justice as defined in section 2 of the Criminal Code, a judge of a superior court of criminal jurisdiction as defined in that section or a judge of the Court of Quebec. Production and non-disclosure orders 22.03 (1) The justice or judge to whom the application is made may make an order in the manner provided for under any of sections 487.015 to 487.018 and 487.0191 of the Criminal Code if the conditions set out in that section have been met. Condition in order (2) An order made in the manner provided for under any of sections 487.015 to 487.018 of the Criminal Code must require that a record containing the data be given to a designated person. Sending abroad 22.04 (1) If the justice or judge makes an order in the manner provided for under any of sections 487.015 to 487.018 of the Criminal Code, the justice or judge must also order (a) that the person designated in the order send a record containing the data directly to the state or entity that made the request under subsection 22.02(1); or (b) that sections 20 and 21 apply to the order with any necessary modifications. Report (2) The person designated in the order must 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e (a) make a report concerning the execution of the order to the justice or judge who made it — or to another justice for the same territorial division or another judge in the judicial district where the order was made — accompanied by a general description of the data contained in the record obtained under the order and, if the justice or judge requires it, a record containing the data; and (b) send a copy of the report to the Minister without delay. Timing of report and sending abroad (3) If the justice or judge makes an order under paragraph (1)(a), the person designated in the order must make the report to the justice or judge and send a record containing the data to the state or entity that made the request no later than five days after the day on which such a record is obtained under the order. Offence 22.05 Section 487.0198 of the Criminal Code applies to everyone who is subject to an order made under subsection 22.03(1) in the manner provided for under any of sections 487.015 to 487.018 of the Criminal Code. VIDEO LINK 42. The Act is amended by adding the following after section 22.4: ARREST WARRANT 43. The Act is amended by adding the following after section 23: EXAMINATION OF PLACE OR SITE 1999, c. 18, s. 120 44. Subsection 36(2) of the Act is replaced by the following: Probative value (2) For the purpose of determining the probative value of a record or a copy of a record admitted in evidence under this Act, the trier of fact may examine the record or copy, receive evidence orally or by affidavit, or by a certificate or other statement pertaining to the record in which a person attests that the certificate or statement is made in conformity with the laws that apply to a state or entity, whether or not the certificate or statement is in C. 31 Criminal Code, Canada Evidence, Competiti Mat the form of an affidavit attested to before an official of the state or entity, including evidence as to the circumstances in which the data contained in the record or copy was written, stored or reproduced, and draw any reasonable inference from the form or content of the record or copy. 1999, c. 18, s. 127 45. (1) Subsection 44(1) of the French version of the Act is replaced by the following: Documents protégés 44. (1) Sous réserve du paragraphe 38(2), les documents transmis au ministre par un État ou entité en conformité avec une demande canadienne sont protégés. Jusqu’à ce qu’ils aient été, en conformité avec les conditions attachées à leur transmission au ministre, rendus publics ou révélés au cours ou aux fins d’une déposition devant un tribunal, il est interdit de communiquer à quiconque ces documents, leur teneur ou des données qu’ils contiennent. (2) Subsection 44(2) of the English version of the Act is replaced by the following: Privilege (2) No person in possession of a record mentioned in subsection (1) or of a copy of such a record, or who has knowledge of any data contained in the record, shall be required, in connection with any legal proceedings, to produce the record or copy or to give evidence relating to any data that is contained in it. COORDINATING AMENDMENTS 2010, c. 23 46. (1) In this section, “other Act” means An Act to promote the efficiency and adaptability of the Canadian economy by regulating certain activities that discourage reliance on electronic means of carrying out commercial activities, and to amend the Canadian Radiotelevision and Telecommunications Commission Act, the Competition Act, the Personal Information Protection and Electronic Documents Act and the Telecommunications Act. (2) If subsection 28(1) of this Act comes into force before subsection 70(1) of the other Act, then that subsection 70(1) is repealed. 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e (3) If subsection 70(1) of the other Act comes into force on the same day as subsection 28(1) of this Act, then that subsection 70(1) is deemed to have come into force before that subsection 28(1). (4) If subsection 70(2) of the other Act comes into force before subsection 28(2) of this Act, then that subsection 28(2) is replaced by the following: (2) The definition “data” in subsection 2(1) of the Act is replaced by the following: “data” « données » “data” means representations, including signs, signals or symbols, that are capable of being understood by an individual or processed by a computer system or other device; (5) If subsection 28(2) of this Act comes into force before subsection 70(2) of the other Act, then that subsection 70(2) is replaced by the following: (2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: “electronic message” « message électronique » “locator” « localisateur » “sender information” « renseignements sur l’expéditeur » “subject matter information” « objet » “electronic message” means a message sent by any means of telecommunication, including a text, sound, voice or image message; “locator” means a name or information used to identify a source of data on a computer system, and includes a URL; “sender information” means the part of an electronic message — including the data relating to source, routing, addressing or signalling — that identifies or purports to identify the sender or the origin of the message; “subject matter information” means the part of an electronic message that purports to summarize the contents of the message or to give an indication of them; (6) If subsection 70(2) of the other Act comes into force on the same day as subsection 28(2) of this Act, then that C. 31 Criminal Code, Canada Evidence, Competiti Mat subsection 70(2) is deemed to have come into force before that subsection 28(2) and subsection (4) applies as a consequence. (7) If section 71 of the other Act comes into force before section 30 of this Act, then that section 30 is repealed. (8) If section 30 of this Act comes into force before section 71 of the other Act, then that section 71 is repealed. (9) If section 71 of the other Act comes into force on the same day as section 30 of this Act, then that section 71 is deemed to have come into force before that section 30 and subsection (7) applies as a consequence. (10) If section 72 of the other Act comes into force before section 31 of this Act, then that section 31 is repealed. (11) If section 31 of this Act comes into force before section 72 of the other Act, then that section 72 is repealed. (12) If section 72 of the other Act comes into force on the same day as section 31 of this Act, then that section 72 is deemed to have come into force before that section 31 and subsection (10) applies as a consequence. (13) If section 33 of this Act comes into force before subsection 74(2) of the other Act, then that subsection 74(2) is repealed. (14) If subsection 74(2) of the other Act comes into force on the same day as section 33 of this Act, then that subsection 74(2) is deemed to have come into force before that section 33. (15) If subsection 34(1) of this Act comes into force before subsection 76(1) of the other Act, then that subsection 76(1) is repealed. (16) If subsection 76(1) of the other Act comes into force on the same day as subsection 34(1) of this Act, then that subsection 76(1) is deemed to have come into force before that subsection 34(1). 2013-2014 Code criminel, Loi sur la preuve au Can l’entraide juridique e (17) If subsection 76(2) of the other Act comes into force before subsection 34(2) of this Act, then that subsection 34(2) is repealed. (18) If subsection 34(2) of this Act comes into force before subsection 76(2) of the other Act, then that subsection 76(2) is repealed. (19) If subsection 76(2) of the other Act comes into force on the same day as subsection 34(2) of this Act, then that subsection 76(2) is deemed to have come into force before that subsection 34(2) and subsection (17) applies as a consequence. (20) If subsection 76(3) of the other Act comes into force before subsection 34(3) of this Act, then that subsection 34(3) is repealed. (21) If subsection 34(3) of this Act comes into force before subsection 76(3) of the other Act, then that subsection 76(3) is repealed. (22) If subsection 76(3) of the other Act comes into force on the same day as subsection 34(3) of this Act, then that subsection 76(3) is deemed to have come into force before that subsection 34(3) and subsection (20) applies as a consequence. (23) If section 35 of this Act comes into force before section 78 of the other Act, then that section 78 is repealed. (24) If section 78 of the other Act comes into force on the same day as section 35 of this Act, then that section 78 is deemed to have come into force before that section 35. COMING INTO FORCE Three months after royal assent 47. This Act, other than section 46, comes into force three months after the day on which it receives royal assent. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63 Elizabeth II, 2013-2014 STATUTES OF CANADA 2014 CHAPTER 25 An Act to amend the Criminal Code in response to the Supreme Court of Canada decision in Attorney General of Canada v. Bedford and to make consequential amendments to other Acts ASSENTED TO 6th NOVEMBER, 2014 BILL C-36 SUMMARY This enactment amends the Criminal Code to, among other things, (a) create an offence that prohibits purchasing sexual services or communicating in any place for that purpose; (b) create an offence that prohibits receiving a material benefit that derived from the commission of an offence referred to in paragraph (a); (c) create an offence that prohibits the advertisement of sexual services offered for sale and to authorize the courts to order the seizure of materials containing such advertisements and their removal from the Internet; (d) modernize the offence that prohibits the procurement of persons for the purpose of prostitution; (e) create an offence that prohibits communicating — for the purpose of selling sexual services — in a public place, or in any place open to public view, that is or is next to a school ground, playground or daycare centre; (f) ensure consistency between prostitution offences and the existing human trafficking offences; and (g) specify that, for the purposes of certain offences, a weapon includes any thing used, designed to be use or intended for use in binding or tying up a person against their will. The enactment also makes consequential amendments to other Acts. 62-63 ELIZABETH II —————— CHAPTER 25 An Act to amend the Criminal Code in response to the Supreme Court of Canada decision in Attorney General of Canada v. Bedford and to make consequential amendments to other Acts [Assented to 6th November, 2014] Preamble Whereas the Parliament of Canada has grave concerns about the exploitation that is inherent in prostitution and the risks of violence posed to those who engage in it; Whereas the Parliament of Canada recognizes the social harm caused by the objectification of the human body and the commodification of sexual activity; Whereas it is important to protect human dignity and the equality of all Canadians by discouraging prostitution, which has a disproportionate impact on women and children; Whereas it is important to denounce and prohibit the purchase of sexual services because it creates a demand for prostitution; Whereas it is important to continue to denounce and prohibit the procurement of persons for the purpose of prostitution and the development of economic interests in the exploitation of the prostitution of others as well as the commercialization and institutionalization of prostitution; Whereas the Parliament of Canada wishes to encourage those who engage in prostitution to report incidents of violence and to leave prostitution; C. 25 Crimina And whereas the Parliament of Canada is committed to protecting communities from the harms associated with prostitution; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Protection of Communities and Exploited Persons Act. R.S., c. C-46 CRIMINAL CODE 1995, c. 39, s. 138(1) 2. The portion of the definition “weapon” in section 2 of the Criminal Code after paragraph (b) is replaced by the following: and, without restricting the generality of the foregoing, includes a firearm and, for the purposes of sections 88, 267 and 272, any thing used, designed to be used or intended for use in binding or tying up a person against their will; 3. Subsection 7(4.1) of the Act is amended by replacing the reference to “212(4)” with a reference to “286.1(2)”. 4. Subsection 150.1(5) of the Act is amended by replacing the reference to “212(2) or (4)” with a reference to “286.1(2), 286.2(2) or 286.3(2)”. 5. (1) Paragraph 161(1.1)(a) of the Act is amended (a) by replacing the reference to “173(2) or 212(1), (2), (2.1) or (4) or” with a reference to “173(2),”; and (b) by replacing the reference to “273, 280 or 281” with a reference to “273 or 279.011, subsection 279.02(2) or 279.03(2), section 280 or 281 or subsection 286.1(2), 286.2(2) or 286.3(2)”. 2013-2014 Code c (2) Subsection 161(1.1) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) an offence under subsection 212(1) (procuring), 212(2) (living on the avails of prostitution of person under 18 years), 212(2.1) (aggravated offence in relation to living on the avails of prostitution of person under 18 years) or 212(4) (prostitution of person under 18 years) of this Act, as it read from time to time before the day on which this paragraph comes into force. 1993, c. 46, s. 3(1); 2005, c. 32, ss. 8(1)(F) and (2) 6. (1) Subsection 164(1) of the Act is replaced by the following: Warrant of seizure 164. (1) A judge may issue a warrant authorizing seizure of copies of a recording, a publication, a representation or any written material, if the judge is satisfied by information on oath that there are reasonable grounds to believe that (a) the recording, copies of which are kept for sale or distribution in premises within the jurisdiction of the court, is a voyeuristic recording; (b) the publication, copies of which are kept for sale or distribution in premises within the jurisdiction of the court, is obscene or a crime comic, as defined in section 163; (c) the representation, written material or recording, copies of which are kept in premises within the jurisdiction of the court, is child pornography as defined in section 163.1; or (d) the representation, written material or recording, copies of which are kept in premises within the jurisdiction of the court, is an advertisement of sexual services. 2005, c. 32, s. 8(3) (2) Subsections 164(3) to (5) of the Act are replaced by the following: C. 25 Owner and maker may appear (3) The owner and the maker of the matter seized under subsection (1), and alleged to be obscene, a crime comic, child pornography, a voyeuristic recording or an advertisement of sexual services, may appear and be represented in the proceedings to oppose the making of an order for the forfeiture of the matter. Order of forfeiture (4) If the court is satisfied, on a balance of probabilities, that the publication, representation, written material or recording referred to in subsection (1) is obscene, a crime comic, child pornography, a voyeuristic recording or an advertisement of sexual services, it may make an order declaring the matter forfeited to Her Majesty in right of the province in which the proceedings take place, for disposal as the Attorney General may direct. Disposal of matter (5) If the court is not satisfied that the publication, representation, written material or recording referred to in subsection (1) is obscene, a crime comic, child pornography, a voyeuristic recording or an advertisement of sexual services, it shall order that the matter be restored to the person from whom it was seized without delay after the time for final appeal has expired. 2005, c. 32, s. 8(4) (3) Subsection 164(7) of the Act is replaced by the following: Consent (7) If an order is made under this section by a judge in a province with respect to one or more copies of a publication, a representation, written material or a recording, no proceedings shall be instituted or continued in that province under section 162, 163, 163.1 or 286.4 with respect to those or other copies of the same publication, representation, written material or recording without the consent of the Attorney General. Crimina 2013-2014 Code c (4) Subsection 164(8) of the Act is amended by adding the following in alphabetical order: “advertisement of sexual services” « publicité de services sexuels » “advertisement of sexual services” means any material — including a photographic, film, video, audio or other recording, made by any means, a visual representation or any written material — that is used to advertise sexual services contrary to section 286.4. 2005, c. 32, s. 9(1) 7. (1) The portion of subsection 164.1(1) of the Act before paragraph (a) is replaced by the following: Warrant of seizure 164.1 (1) If a judge is satisfied by information on oath that there are reasonable grounds to believe that there is material — namely, child pornography as defined in section 163.1, a voyeuristic recording or an advertisement of sexual services as defined in subsection 164(8) or data as defined in subsection 342.1(2) that makes child pornography, a voyeuristic recording or an advertisement of sexual services available — that is stored on and made available through a computer system as defined in subsection 342.1(2) that is within the jurisdiction of the court, the judge may order the custodian of the computer system to 2005, c. 32, s. 9(2) (2) Subsection 164.1(5) of the Act is replaced by the following: Order (5) If the court is satisfied, on a balance of probabilities, that the material is child pornography as defined in section 163.1, a voyeuristic recording or an advertisement of sexual services as defined in subsection 164(8) or data as defined in subsection 342.1(2) that makes child pornography, the voyeuristic recording or the advertisement of sexual services available, it may order the custodian of the computer system to delete the material. 2005, c. 32, s. 9(3) (3) Subsection 164.1(7) of the Act is replaced by the following: Return of material (7) If the court is not satisfied that the material is child pornography as defined in section 163.1, a voyeuristic recording or an advertisement of sexual services as defined in subsection 164(8) or data as defined in subsection 342.1(2) that makes child pornography, the C. 25 Crimina voyeuristic recording or the advertisement of sexual services available, the court shall order that the electronic copy be returned to the custodian of the computer system and terminate the order under paragraph (1)(b). 2012, c. 1, s. 21 8. Paragraph 171.1(1)(a) of the Act is replaced by the following: (a) a person who is, or who the accused believes is, under the age of 18 years, for the purpose of facilitating the commission of an offence with respect to that person under subsection 153(1), section 155, 163.1, 170, 171 or 279.011 or subsection 279.02(2), 279.03(2), 286.1(2), 286.2(2) or 286.3(2); 2012, c. 1, s. 22(1) 9. Paragraph 172.1(1)(a) of the Act is replaced by the following: (a) a person who is, or who the accused believes is, under the age of 18 years, for the purpose of facilitating the commission of an offence with respect to that person under subsection 153(1), section 155, 163.1, 170, 171 or 279.011 or subsection 279.02(2), 279.03(2), 286.1(2), 286.2(2) or 286.3(2); 2012, c. 1, s. 23 10. Paragraph 172.2(1)(a) of the Act is replaced by the following: (a) under subsection 153(1), section 155, 163.1, 170, 171 or 279.011 or subsection 279.02(2), 279.03(2), 286.1(2), 286.2(2) or 286.3(2) with respect to another person who is, or who the accused believes is, under the age of 18 years; 2004, c. 15, s. 108 11. (1) Subparagraphs (a)(xxxv) to (xxxviii) of the definition “offence” in section 183 of the Act are repealed. (2) The definition “offence” in section 183 of the Act is amended by adding the following after subparagraph (a)(lii): (lii.1) 286.1 (obtaining sexual services for consideration), (lii.2) 286.2 (material benefit from sexual services), (lii.3) 286.3 (procuring), (lii.4) 286.4 (advertising sexual services), 2013-2014 Code c 12. (1) The definition “prostitute” in subsection 197(1) of the Act is repealed. (2) The definition “common bawdyhouse” in subsection 197(1) of the Act is replaced by the following: “common bawdy-house” « maison de débauche » “common bawdy-house” means, for the practice of acts of indecency, a place that is kept or occupied or resorted to by one or more persons; 1997, c. 16, s. 2; 2005, c. 32, ss. 10.1(1) and (2) 13. Section 212 of the Act and the heading before it are repealed. R.S., c. 51 (1st Supp.), s. 1 14. The heading before section 213 of the Act is replaced by the following: OFFENCES IN RELATION TO OFFERING, PROVIDING OR OBTAINING SEXUAL SERVICES FOR CONSIDERATION R.S., c. 51 (1st Supp.), s. 1 15. (1) The portion of subsection 213(1) of the Act before paragraph (a) is replaced by the following: Stopping or impeding traffic 213. (1) Everyone is guilty of an offence punishable on summary conviction who, in a public place or in any place open to public view, for the purpose of offering, providing or obtaining sexual services for consideration, R.S., c. 51 (1st Supp.), s. 1 (2) Subsection 213(1) of the Act is amended by adding “or” at the end of paragraph (a), by striking out “or” at the end of paragraph (b) and by repealing the portion after paragraph (b). (3) Section 213 of the Act is amended by adding the following after subsection (1): Communicating to provide sexual services for consideration (1.1) Everyone is guilty of an offence punishable on summary conviction who communicates with any person — for the purpose of offering or providing sexual services for consideration — in a public place, or in any place open to public view, that is or is next to a school ground, playground or daycare centre. C. 25 Crimina 16. Section 274 of the Act is amended (a) by striking out the reference to “212,”; and (b) by replacing the reference to “272 or 273” with a reference to “272, 273, 286.1, 286.2 or 286.3”. 1997, c. 30, s. 1 17. (1) The portion of subsection 278.2(1) of the English version of the Act before paragraph (a) is replaced by the following: Production of record to accused 278.2 (1) Except in accordance with sections 278.3 to 278.91, no record relating to a complainant or a witness shall be produced to an accused in any proceedings in respect of any of the following offences or in any proceedings in respect of two or more offences at least one of which is any of the following offences: (2) Paragraph 278.2(1)(a) of the Act is amended (a) by striking out the reference to “212,”; and (b) by replacing the reference to “272 or 273” with a reference to “272, 273, 279.01, 279.011, 279.02, 279.03, 286.1, 286.2 or 286.3”. 1997, c. 30, s. 1 (3) Subsection 278.2(1) of the Act is amended by adding “or” at the end of paragraph (a) and by replacing the portion after paragraph (a) with the following: (b) any offence under this Act, as it read from time to time before the day on which this paragraph comes into force, if the conduct alleged would be an offence referred to in paragraph (a) if it occurred on or after that day. 2005, c. 43, s. 3 18. Paragraphs 279.01(1)(a) and (b) of the Act are replaced by the following: (a) to imprisonment for life and to a minimum punishment of imprisonment for a term of five years if they kidnap, commit an 2013-2014 Code c aggravated assault or aggravated sexual assault against, or cause death to, the victim during the commission of the offence; or (b) to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of four years in any other case. 2010, c. 3, s. 3 19. Sections 279.02 and 279.03 of the Act are replaced by the following: Material benefit — trafficking 279.02 (1) Everyone who receives a financial or other material benefit, knowing that it is obtained by or derived directly or indirectly from the commission of an offence under subsection 279.01(1), is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years. Material benefit — trafficking of person under 18 years (2) Everyone who receives a financial or other material benefit, knowing that it is obtained by or derived directly or indirectly from the commission of an offence under subsection 279.011(1), is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of two years. Withholding or destroying documents — trafficking 279.03 (1) Everyone who, for the purpose of committing or facilitating an offence under subsection 279.01(1), conceals, removes, withholds or destroys any travel document that belongs to another person or any document that establishes or purports to establish another person’s identity or immigration status — whether or not the document is of Canadian origin or is authentic — is guilty of an indictable offence and liable to imprisonment for a term of not more than five years. Withholding or destroying documents — trafficking of person under 18 years (2) Everyone who, for the purpose of committing or facilitating an offence under subsection 279.011(1), conceals, removes, withholds or destroys any travel document that belongs to another person or any document that establishes or purports to establish another person’s identity or immigration status — whether or not the document is of Canadian origin or is authentic — is guilty of an indictable offence and liable to imprisonment for a term of C. 25 Crimina not more than 10 years and to a minimum punishment of imprisonment for a term of one year. 20. The Act is amended by adding the following after section 286: COMMODIFICATION OF SEXUAL ACTIVITY Obtaining sexual services for consideration 286.1 (1) Everyone who, in any place, obtains for consideration, or communicates with anyone for the purpose of obtaining for consideration, the sexual services of a person is guilty of (a) an indictable offence and liable to imprisonment for a term of not more than five years and a minimum punishment of, (i) in the case where the offence is committed in a public place, or in any place open to public view, that is or is next to a park or the grounds of a school or religious institution or that is or is next to any other place where persons under the age of 18 can reasonably be expected to be present, (A) for a first offence, a fine of $2,000, and (B) for each subsequent offence, a fine of $4,000, or (ii) in any other case, (A) for a first offence, a fine of $1,000, and (B) for each subsequent offence, a fine of $2,000; or (b) an offence punishable on summary conviction and liable to imprisonment for a term of not more than 18 months and a minimum punishment of, (i) in the case referred to in subparagraph (a)(i), (A) for a first offence, a fine of $1,000, and (B) for each subsequent offence, a fine of $2,000, or (ii) in any other case, 2013-2014 Code c (A) for a first offence, a fine of $500, and (B) for each subsequent offence, a fine of $1,000. Obtaining sexual services for consideration from person under 18 years (2) Everyone who, in any place, obtains for consideration, or communicates with anyone for the purpose of obtaining for consideration, the sexual services of a person under the age of 18 years is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years and to a minimum punishment of imprisonment for a term of (a) for a first offence, six months; and (b) for each subsequent offence, one year. Subsequent offences (3) In determining, for the purpose of subsection (2), whether a convicted person has committed a subsequent offence, if the person was earlier convicted of any of the following offences, that offence is to be considered as an earlier offence: (a) an offence under that subsection; or (b) an offence under subsection 212(4) of this Act, as it read from time to time before the day on which this subsection comes into force. Sequence of convictions only (4) In determining, for the purposes of this section, whether a convicted person has committed a subsequent offence, the only question to be considered is the sequence of convictions and no consideration shall be given to the sequence of commission of offences, whether any offence occurred before or after any conviction or whether offences were prosecuted by indictment or by way of summary conviction proceedings. Definitions of “place” and “public place” (5) For the purposes of this section, “place” and “public place” have the same meaning as in subsection 197(1). C. 25 Material benefit from sexual services 286.2 (1) Everyone who receives a financial or other material benefit, knowing that it is obtained by or derived directly or indirectly from the commission of an offence under subsection 286.1(1), is guilty of an indictable offence and liable to imprisonment for a term of not more than 10 years. Material benefit from sexual services provided by person under 18 years (2) Everyone who receives a financial or other material benefit, knowing that it is obtained by or derived directly or indirectly from the commission of an offence under subsection 286.1(2), is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of two years. Presumption (3) For the purposes of subsections (1) and (2), evidence that a person lives with or is habitually in the company of a person who offers or provides sexual services for consideration is, in the absence of evidence to the contrary, proof that the person received a financial or other material benefit from those services. Exception (4) Subject to subsection (5), subsections (1) and (2) do not apply to a person who receives the benefit Crimina (a) in the context of a legitimate living arrangement with the person from whose sexual services the benefit is derived; (b) as a result of a legal or moral obligation of the person from whose sexual services the benefit is derived; (c) in consideration for a service or good that they offer, on the same terms and conditions, to the general public; or (d) in consideration for a service or good that they do not offer to the general public but that they offered or provided to the person from whose sexual services the benefit is derived, if they did not counsel or encourage that person to provide sexual services and the benefit is proportionate to the value of the service or good. 2013-2014 No exception Code c (5) Subsection (4) does not apply to a person who commits an offence under subsection (1) or (2) if that person (a) used, threatened to use or attempted to use violence, intimidation or coercion in relation to the person from whose sexual services the benefit is derived; (b) abused a position of trust, power or authority in relation to the person from whose sexual services the benefit is derived; (c) provided a drug, alcohol or any other intoxicating substance to the person from whose sexual services the benefit is derived for the purpose of aiding or abetting that person to offer or provide sexual services for consideration; (d) engaged in conduct, in relation to any person, that would constitute an offence under section 286.3; or (e) received the benefit in the context of a commercial enterprise that offers sexual services for consideration. Aggravating factor (6) If a person is convicted of an offence under this section, the court that imposes the sentence shall consider as an aggravating factor the fact that that person received the benefit in the context of a commercial enterprise that offers sexual services for consideration. Procuring 286.3 (1) Everyone who procures a person to offer or provide sexual services for consideration or, for the purpose of facilitating an offence under subsection 286.1(1), recruits, holds, conceals or harbours a person who offers or provides sexual services for consideration, or exercises control, direction or influence over the movements of that person, is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years. Procuring — person under 18 years (2) Everyone who procures a person under the age of 18 years to offer or provide sexual services for consideration or, for the purpose of facilitating an offence under subsection 286.1(2), recruits, holds, conceals or harbours a person under the age of 18 who offers or provides sexual services for consideration, or C. 25 Crimina exercises control, direction or influence over the movements of that person, is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of five years. Advertising sexual services 286.4 Everyone who knowingly advertises an offer to provide sexual services for consideration is guilty of (a) an indictable offence and liable to imprisonment for a term of not more than five years; or (b) an offence punishable on summary conviction and liable to imprisonment for a term of not more than 18 months. Immunity — material benefit and advertising 286.5 (1) No person shall be prosecuted for (a) an offence under section 286.2 if the benefit is derived from the provision of their own sexual services; or (b) an offence under section 286.4 in relation to the advertisement of their own sexual services. Immunity — aiding, abetting, etc. (2) No person shall be prosecuted for aiding, abetting, conspiring or attempting to commit an offence under any of sections 286.1 to 286.4 or being an accessory after the fact or counselling a person to be a party to such an offence, if the offence relates to the offering or provision of their own sexual services. 21. Subsection 486(3) of the Act is amended (a) by striking out the reference to “212,”; and (b) by replacing the reference to “279.02 or 279.03” with a reference to “279.02, 279.03, 286.1, 286.2 or 286.3”. 22. (1) Subparagraph 486.4(1)(a)(i) of the Act is amended (a) by striking out the reference to “212,”; and (b) by replacing the reference to “281” with a reference to “281, 286.1, 286.2, 286.3”. 2013-2014 2005, c. 32, s. 15 Code c (2) Paragraph 486.4(1)(a) of the Act is amended by adding “or” at the end of subparagraph (i) and by replacing subparagraphs (ii) and (iii) with the following: (ii) any offence under this Act, as it read from time to time before the day on which this subparagraph comes into force, if the conduct alleged would be an offence referred to in subparagraph (i) if it occurred on or after that day; or 2005, c. 32, s. 15 (3) Paragraph 486.4(1)(b) of the Act is replaced by the following: (b) two or more offences being dealt with in the same proceeding, at least one of which is an offence referred to in paragraph (a). 2010, c. 17, s. 3(1) 23. (1) Subparagraphs (a)(i.93) to (i.96) of the definition “primary designated offence” in section 487.04 of the Act are repealed. (2) The definition “primary designated offence” in section 487.04 of the Act is amended by adding the following after subparagraph (a)(xiv): (xiv.1) section 279.011 (trafficking — person under 18 years), (xiv.2) subsection 279.02(2) (material benefit — trafficking of person under 18 years), (xiv.3) subsection 279.03(2) (withholding or destroying documents — trafficking of person under 18 years), (xiv.4) subsection 286.1(2) (obtaining sexual services for consideration from person under 18 years), (xiv.5) subsection 286.2(2) (material benefit from sexual services provided by person under 18 years), (xiv.6) subsection 286.3(2) (procuring — person under 18 years), 2010, c. 17, s. 3(4) (3) Subparagraphs (a.1)(iv) and (v) of the definition “primary designated offence” in section 487.04 of the Act are repealed. C. 25 2010, c. 3, s. 6 (4) Subparagraph (a.1)(vii.11) of the definition “primary designated offence” in section 487.04 of the Act is replaced by the following: Crimina (vii.11) subsection 279.02(1) (material benefit — trafficking), (vii.12) subsection 279.03(1) (withholding or destroying documents — trafficking), (5) The definition “primary designated offence” in section 487.04 of the Act is amended by adding the following after subparagraph (a.1)(viii): (viii.1) subsection 286.2(1) (material benefit from sexual services), (viii.2) subsection 286.3(1) (procuring), (6) The definition “primary designated offence” of section 487.04 of the Act is amended by adding the following after paragraph (c.01): (c.02) an offence under any of the following provisions of this Act, as they read from time to time before the day on which this paragraph comes into force: (i) paragraph 212(1)(i) (stupefying or overpowering for the purpose of sexual intercourse), (ii) subsection 212(2) (living on the avails of prostitution of person under 18 years), (iii) subsection 212(2.1) (aggravated offence in relation to living on the avails of prostitution of person under 18 years), and (iv) subsection 212(4) (prostitution of person under 18 years), (c.03) an offence under any of paragraphs 212(1)(a) to (h) (procuring) of this Act, as they read from time to time before the day on which this paragraph comes into force, 2010, c. 17, s. 3(9) (7) Paragraph (d) of the definition “primary designated offence” in section 487.04 of the Act is replaced by the following: 2013-2014 Code c (d) an attempt to commit or, other than for the purposes of subsection 487.05(1), a conspiracy to commit an offence referred to in any of paragraphs (a) to (c.03); (8) The definition “secondary designated offence” in section 487.04 of the Act is amended by adding the following after subparagraph (c)(viii): (viii.1) subsection 286.1(1) (obtaining sexual services for consideration), 2007, c. 22, s. 47(2) 24. Subsections 487.051(1) and (2) of the Act are replaced by the following: Order — primary designated offences 487.051 (1) The court shall make an order in Form 5.03 authorizing the taking of the number of samples of bodily substances that is reasonably required for the purpose of forensic DNA analysis from a person who is convicted, discharged under section 730 or found guilty under the Youth Criminal Justice Act or the Young Offenders Act, of an offence committed at any time, including before June 30, 2000, if that offence is a primary designated offence within the meaning of paragraphs (a) and (c.02) of the definition “primary designated offence” in section 487.04 when the person is sentenced or discharged. Order — primary designated offences (2) The court shall make such an order in Form 5.03 in relation to a person who is convicted, discharged under section 730 or found guilty under the Youth Criminal Justice Act or the Young Offenders Act, of an offence committed at any time, including before June 30, 2000, if that offence is a primary designated offence within the meaning of any of paragraphs (a.1) to (c.01) and (c.03) to (d) of the definition “primary designated offence” in section 487.04 when the person is sentenced or discharged. However, the court is not required to make the order if it is satisfied that the person has established that the impact of such an order on their privacy and security of the person would be grossly disproportionate to the public interest in the protection of society and the proper administration of justice, to be achieved through the early detection, arrest and conviction of offenders. C. 25 2004, c. 10, s. 20 25. (1) Subparagraphs (a)(xii) to (xv) of the definition “designated offence” in subsection 490.011(1) of the Act are repealed. Crimina (2) The definition “designated offence” in subsection 490.011(1) of the Act is amended by striking out “and” at the end of subparagraph (a)(xix) and by adding the following after subparagraph (a)(xx): (xxi) section 279.011 (trafficking — person under 18 years), (xxii) subsection 279.02(2) (material benefit — trafficking of person under 18 years), (xxiii) subsection 279.03(2) (withholding or destroying documents — trafficking of person under 18 years), (xxiv) subsection 286.1(2) (obtaining sexual services for consideration from person under 18 years), (xxv) subsection 286.2(2) (material benefit from sexual services provided by person under 18 years), and (xxvi) subsection 286.3(2) (procuring — person under 18 years); 2010, c. 3, s. 7 (3) Subparagraph (b)(vii.11) of the definition “designated offence” in subsection 490.011(1) of the Act is replaced by the following: (vii.11) subsection 279.02(1) (material benefit — trafficking), (vii.12) subsection 279.03(1) (withholding or destroying documents — trafficking), (4) The definition “designated offence” in subsection 490.011(1) of the Act is amended by adding the following after subparagraph (b)(ix): 2013-2014 Code c (ix.1) subsection 286.1(1) (obtaining sexual services for consideration), (ix.2) subsection 286.2(1) (material benefit from sexual services), (ix.3) subsection 286.3(1) (procuring), (5) The definition “designated offence” in subsection 490.011(1) of the Act is amended by adding the following after paragraph (d): (d.1) an offence under any of the following provisions of this Act, as they read from time to time before the day on which this paragraph comes into force: (i) paragraph 212(1)(i) (stupefying or overpowering for the purpose of sexual intercourse), (ii) subsection 212(2) (living on the avails of prostitution of person under 18 years), (iii) subsection 212(2.1) (aggravated offence in relation to living on the avails of prostitution of person under 18 years), and (iv) subsection 212(4) (prostitution of person under 18 years); 2007, c. 5, s. 11(4) (6) Paragraph (e) of the definition “designated offence” in subsection 490.011(1) of the Act is replaced by the following: (e) an attempt or conspiracy to commit an offence referred to in any of paragraphs (a), (c), (c.1), (d) and (d.1); or 2010, c. 17, s. 5 26. (1) Subsections 490.012(1) and (2) of the Act are replaced by the following: Order 490.012 (1) When a court imposes a sentence on a person for an offence referred to in paragraph (a), (c), (c.1), (d), (d.1) or (e) of the definition “designated offence” in subsection 490.011(1) or renders a verdict of not criminally responsible on account of mental disorder for such an offence, it shall make an order in Form C. 25 Crimina 52 requiring the person to comply with the Sex Offender Information Registration Act for the applicable period specified in section 490.013. Order — if intent established (2) When a court imposes a sentence on a person for an offence referred to in paragraph (b) or (f) of the definition “designated offence” in subsection 490.011(1), it shall, on application of the prosecutor, make an order in Form 52 requiring the person to comply with the Sex Offender Information Registration Act for the applicable period specified in section 490.013 if the prosecutor establishes beyond a reasonable doubt that the person committed the offence with the intent to commit an offence referred to in paragraph (a), (c), (c.1), (d), (d.1) or (e) of that definition. 2010, c. 17, s. 5 (2) Paragraph 490.012(3)(a) of the Act is replaced by the following: (a) the person was, before or after the coming into force of this paragraph, previously convicted of, or found not criminally responsible on account of mental disorder for, an offence referred to in paragraph (a), (c), (c.1), (d), (d.1) or (e) of the definition “designated offence” in subsection 490.011(1) or in paragraph (a) or (c) of the definition “designated offence” in section 227 of the National Defence Act; 2010, c. 17, s. 6 27. Subsection 490.013(2.1) of the Act is replaced by the following: Duration of order (2.1) An order made under subsection 490.012(1) applies for life if the person is convicted of, or found not criminally responsible on account of mental disorder for, more than one offence referred to in paragraph (a), (c), (c.1), (d), (d.1) or (e) of the definition “designated offence” in subsection 490.011(1). 2010, c. 17, s. 19 28. Paragraph 490.02904(3)(d) of the Act is replaced by the following: (d) applies for life if, before or after the coming into force of this paragraph, the person was convicted of, or found not criminally responsible on account of mental disorder for, more than one offence referred 2013-2014 Code c to in paragraph (a), (c), (c.1), (d), (d.1) or (e) of the definition “designated offence” in subsection 490.011(1) or referred to in paragraph (a) or (c) of the definition “designated offence” in section 227 of the National Defence Act and if more than one of those offences is listed in the notice. 2008, c. 6, s. 40; 2012, c. 1, s. 35 29. (1) Subparagraphs (b)(x) to (xii) of the definition “designated offence” in section 752 of the Act are repealed. (2) The definition “designated offence” in section 752 of the Act is amended by adding the following after subparagraph (b)(xx.1): (xx.2) section 279.02 (material benefit — trafficking), (xx.3) section 279.03 (withholding or destroying documents — trafficking), (3) The definition “designated offence” in section 752 of the Act is amended by adding the following after subparagraph (b)(xxiii): (xxiii.1) subsection 286.1(2) (obtaining sexual services for consideration from person under 18 years), (xxiii.2) section 286.2 (material benefit from sexual services), (xxiii.3) section 286.3 (procuring), (4) The definition “designated offence” in section 752 of the Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after that paragraph: (c.1) an offence under any of the following provisions of this Act, as they read from time to time before the day on which this paragraph comes into force: (i) subsection 212(1) (procuring), (ii) subsection 212(2) (living on the avails of prostitution of person under 18 years), (iii) subsection 212(2.1) (aggravated offence in relation to living on the avails of prostitution of person under 18 years), and C. 25 Crimina (iv) subsection 212(4) (prostitution of person under 18 years); or 2008, c. 6, s. 40 (5) Paragraph (d) of the definition “designated offence” in section 752 of the Act is replaced by the following: (d) an attempt or conspiracy to commit an offence referred to in paragraph (b), (c) or (c.1); 2012, c. 1, s. 36 30. Paragraph 753.1(2)(a) of the Act is replaced by the following: (a) the offender has been convicted of an offence under section 151 (sexual interference), 152 (invitation to sexual touching) or 153 (sexual exploitation), subsection 163.1(2) (making child pornography), 163.1(3) (distribution, etc., of child pornography), 163.1(4) (possession of child pornography) or 163.1(4.1) (accessing child pornography), section 170 (parent or guardian procuring sexual activity), 171 (householder permitting sexual activity), 171.1 (making sexually explicit material available to child), 172.1 (luring a child) or 172.2 (agreement or arrangement — sexual offence against child), subsection 173(2) (exposure) or section 271 (sexual assault), 272 (sexual assault with a weapon) 273 (aggravated sexual assault) or 279.011 (trafficking — person under 18 years) or subsection 279.02(2) (material benefit — trafficking of person under 18 years), 279.03(2) (withholding or destroying documents — trafficking of person under 18 years), 286.1(2) (obtaining sexual services for consideration from person under 18 years), 286.2(2) (material benefit from sexual services provided by person under 18 years) or 286.3(2) (procuring — person under 18 years), or has engaged in serious conduct of a sexual nature in the commission of another offence of which the offender has been convicted; and 2013-2014 Code c 31. Subsection 810.1(1) of the Act is amended (a) by replacing the reference to “173(2) or 212(1), (2), (2.1) or (4) or” with a reference to “173(2),”; and (b) by replacing the reference to “273, 280 or 281” with a reference to “273 or 279.011, subsection 279.02(2) or 279.03(2), section 280 or 281 or subsection 286.1(2), 286.2(2) or 286.3(2)”. 2007, c. 22, s. 23; 2012, c. 1, s. 38 32. Subparagraph (b)(iii) of Form 5.04 in Part XXVIII of the Act is replaced by the following: [] 2004, c. 10, s. 21; 2007, c. 5, s. 31 (iii) an offence under any of sections 145 to 148, subsection 173(1), sections 252, 264, 264.1, 266 and 270, subsection 286.1(1), paragraph 348(1)(e) and sections 349 and 423 of the Criminal Code, 33. The paragraph before section 1 of Form 53 in Part XXVIII of the Act is replaced by the following: Because, on .......... (insert date(s)), you were convicted of, or found not criminally responsible on account of mental disorder for, .......... (insert description of offence(s)), one or more offences referred to in paragraph (a), (c), (c.1), (d), (d.1) or (e) of the definition “designated offence” in subsection 490.011(1) of the Criminal Code or in paragraph (a) or (c) of the definition “designated offence” in section 227 of the National Defence Act, under .......... (insert the applicable offence provision(s)), this is provided to give you notice that you are required to comply with the Sex Offender Information Registration Act. CONSEQUENTIAL AMENDMENTS R.S., c. C-5 CANADA EVIDENCE ACT 34. Subsection 4(2) of the Canada Evidence Act is amended C. 25 Crimina (a) by striking out the reference to “212,”; and (b) by replacing the reference to “273, 280 to 283” with a reference to “273, 279.01 to 279.03, 280 to 283, 286.1 to 286.3”. R.S., c. C-47 2010, c. 5, s. 9 CRIMINAL RECORDS ACT 35. (1) Subparagraphs 1(a)(xi) to (xiii) of Schedule 1 to the Criminal Records Act are repealed. (2) Paragraph 1(a) of Schedule 1 to the Act is amended by adding the following after subparagraph (xvi): (xvi.1) section 279.011 (trafficking — person under 18 years), (xvi.2) subsection 279.02(2) (material benefit — trafficking of person under 18 years), (xvi.3) subsection 279.03(2) (withholding or destroying documents — trafficking of person under 18 years), (xvi.4) subsection 286.1(2) (obtaining sexual services for consideration from person under 18 years), (xvi.5) subsection 286.2(2) (material benefit from sexual services provided by person under 18 years), (xvi.6) subsection 286.3(2) (procuring — person under 18 years), (3) Schedule 1 to the Act is amended by adding the following after paragraph 1(b): (b.1) under the following provisions of the Criminal Code, as they read from time to time before the day on which this paragraph comes into force: (i) subsection 212(2) (living on the avails of prostitution of person under 18 years), (ii) subsection 212(2.1) (aggravated offence in relation to living on the avails of prostitution of person under 18 years), and 2013-2014 Code c (iii) subsection 212(4) (prostitution of person under 18 years); R.S., c. N-5 2005, c. 25, s. 23(1); 2007, c. 22, s. 48(1); 2010, c. 17, s. 46 “primary designated offence” « infraction primaire » NATIONAL DEFENCE ACT 36. The definition “primary designated offence” in section 196.11 of the National Defence Act is replaced by the following: “primary designated offence” means (a) an offence within the meaning of paragraphs (a) and (c.02) of the definition “primary designated offence” in section 487.04 of the Criminal Code that is punishable under section 130; (a.1) an offence within the meaning of any of paragraphs (a.1) to (c.01), (c.03) and (c.1) of the definition “primary designated offence” in section 487.04 of the Criminal Code that is punishable under section 130; and (b) an attempt to commit or, other than for the purpose of subsection 196.12(1), a conspiracy to commit an offence within the meaning of any of paragraphs (a) to (c.03) of the definition “primary designated offence” in section 487.04 of the Criminal Code that is punishable under section 130. 2007, c. 5, s. 4 37. Paragraph (a) of the definition “designated offence” in section 227 of the Act is replaced by the following: (a) an offence within the meaning of paragraph (a), (c), (c.1), (d) or (d.1) of the definition “designated offence” in subsection 490.011(1) of the Criminal Code that is punishable under section 130 of this Act; 2010, c. 17, s. 47(1) 38. Paragraph 227.01(3)(a) of the Act is replaced by the following: (a) the person was, before or after the coming into force of this paragraph, previously convicted of, or found not responsible on account of mental disorder for, an offence C. 25 Crimina referred to in paragraph (a) or (c) of the definition “designated offence” in section 227 of this Act or in paragraph (a), (c), (c.1), (d), (d.1) or (e) of the definition “designated offence” in subsection 490.011(1) of the Criminal Code; 2007, c. 5, s. 4 39. Paragraph 227.09(3)(d) of the Act is replaced by the following: (d) applies for life if, at any time, the person was convicted of, or found not responsible on account of mental disorder for, more than one offence that is referred to in paragraph (a) or (c) of the definition “designated offence” in section 227 of this Act or in paragraph (a), (c), (c.1), (d), (d.1) or (e) of the definition “designated offence” in subsection 490.011(1) of the Criminal Code and if more than one of those offences is listed in the notice. 2007, c. 5, s. 4 40. Subsection 227.12(3) of the Act is replaced by the following: More than one offence (3) If more than one offence is listed in the notice served under section 227.08, the person may apply for a termination order if 20 years have elapsed since they were sentenced, or found not responsible on account of mental disorder, for the most recent offence referred to in paragraph (a) or (c) of the definition “designated offence” in section 227 of this Act or in paragraph (a), (c), (c.1), (d), (d.1) or (e) of the definition “designated offence” in subsection 490.011(1) of the Criminal Code. 1992, c. 20 CORRECTIONS AND CONDITIONAL RELEASE ACT 1995, c. 42, s. 44(7) 41. (1) Subparagraphs (a)(viii) and (ix) of the definition “sexual offence involving a child” in subsection 129(9) of the Corrections and Conditional Release Act are replaced by the following: (viii) section 279.011 (trafficking — person under 18 years), (ix) subsection 279.02(2) (material benefit — trafficking of person under 18 years), 2013-2014 Code c (x) subsection 279.03(2) (withholding or destroying documents — trafficking of person under 18 years), (xi) subsection 286.1(2) (obtaining sexual services for consideration from person under 18 years), (xii) subsection 286.2(2) (material benefit from sexual services provided by person under 18 years), and (xiii) subsection 286.3(2) (procuring — person under 18 years), (2) The definition “sexual offence involving a child” in subsection 129(9) of the Act is amended by adding the following after paragraph (b): (b.1) an offence under any of the following provisions of the Criminal Code, as they read from time to time before the day on which this paragraph comes into force, that was prosecuted by way of indictment: (i) subsection 212(2) (living on the avails of prostitution of person under 18 years), and (ii) subsection 212(4) (prostitution of person under 18 years), 2012, c. 1, s. 103(7) 42. (1) Paragraphs 1(n) to (o) of Schedule I to the Act are repealed. (2) Section 1 of Schedule I to the Act is amended by adding the following after paragraph (z.2): (z.201) section 279.011 (trafficking — person under 18 years); (z.202) subsection 279.02(2) (material benefit — trafficking of person under 18 years); (z.203) subsection 279.03(2) (withholding or destroying documents — trafficking of person under 18 years); (3) Section 1 of Schedule I to the Act is amended by adding the following after paragraph (z.21): C. 25 Crimina (z.22) subsection 286.1(2) (obtaining sexual services for consideration from person under 18 years); (z.23) subsection 286.2(2) (material benefit from sexual services provided by person under 18 years); (z.24) subsection 286.3(2) (procuring — person under 18 years); (4) Schedule I to the Act is amended by adding the following after section 5.1: 5.2 An offence under any of the following provisions of the Criminal Code, as they read from time to time before the day on which this section comes into force, that was prosecuted by way of indictment: (a) subsection 212(2) (living on the avails of prostitution of person under 18 years); (b) subsection 212(2.1) (aggravated offence in relation to living on the avails of prostitution of person under 18 years); and (c) subsection 212(4) (prostitution of person under 18 years). 2002, c. 1 YOUTH CRIMINAL JUSTICE ACT 43. (1) Paragraphs 1(i) and (j) of the schedule to the Youth Criminal Justice Act are repealed. (2) Section 1 of the schedule to the Act is amended by adding the following after paragraph (t): (t.1) section 279.011 (trafficking — person under 18 years); (t.2) subsection 279.02(2) (material benefit — trafficking of person under 18 years); (t.3) subsection 279.03(2) (withholding or destroying documents — trafficking of person under 18 years); (t.4) subsection 286.1(2) (obtaining sexual services for consideration from person under 18 years); 2013-2014 Code c (t.5) subsection 286.2(2) (material benefit from sexual services provided by person under 18 years); (t.6) subsection 286.3(2) (procuring — person under 18 years); (3) The schedule to the Act is amended by adding the following after section 1: 1.1 An offence under one of the following provisions of the Criminal Code, as they read from time to time before the day on which this section comes into force: (a) subsection 212(2) (living on the avails of prostitution of person under 18 years); and (b) subsection 212(4) (prostitution of person under 18 years). 2004, c. 21 INTERNATIONAL TRANSFER OF OFFENDERS ACT 2010, c. 17, s. 62 44. Section 36.1 of the International Transfer of Offenders Act is replaced by the following: Obligation 36.1 If the criminal offence identified under section 15 or 36.3 is one referred to in paragraph (a), (c), (c.1), (d), (d.1) or (e) of the definition “designated offence” in subsection 490.011(1) of the Criminal Code, the person is required to comply with the Sex Offender Information Registration Act. 2010, c. 17, s. 62 45. (1) Subsection 36.2(3) of the Act is replaced by the following: Duration — if more than one offence (3) The obligation applies for life if the person was convicted of, or found not criminally responsible on account of mental disorder for, more than one offence in respect of which the equivalent criminal offence is an offence referred to in paragraph (a), (c), (c.1), (d), (d.1) or (e) of the definition “designated offence” in subsection 490.011(1) of the Criminal Code. 2010, c. 17, s. 62 (2) Paragraph 36.2(6)(a) of the Act is replaced by the following: C. 25 Crimina (a) the person was, before or after the coming into force of this paragraph, previously convicted of, or found not criminally responsible on account of mental disorder for, an offence referred to in paragraph (a), (c), (c.1), (d), (d.1) or (e) of the definition “designated offence” in subsection 490.011(1) of the Criminal Code or in paragraph (a) or (c) of the definition “designated offence” in section 227 of the National Defence Act; REVIEW AND REPORT Review 45.1 (1) Within five years after this section comes into force, a comprehensive review of the provisions and operation of this Act shall be undertaken by such committee of the House of Commons as may be designated or established by the House for that purpose. Report (2) The committee referred to in subsection (1) shall, within a year after a review is undertaken pursuant to that subsection or within such further time as the House may authorize, submit a report on the review to the Speaker of the House, including a statement of any changes the committee recommends. COORDINATING AMENDMENTS Bill C-13 46. (1) Subsections (2) to (7) apply if Bill C-13, introduced in the 2nd session of the 41st Parliament and entitled the Protecting Canadians from Online Crime Act (in this section referred to as the “other Act”), receives royal assent. (2) On the first day on which both subsection 4(1) of the other Act and subsection 6(1) of this Act are in force, subsection 164(1) of the Criminal Code is replaced by the following: Warrant of seizure 164. (1) A judge may issue a warrant authorizing seizure of copies of a recording, a publication, a representation or any written material, if the judge is satisfied by information on oath that there are reasonable grounds to believe that 2013-2014 Code c (a) the recording, copies of which are kept for sale or distribution in premises within the jurisdiction of the court, is a voyeuristic recording; (b) the recording, copies of which are kept for sale or distribution in premises within the jurisdiction of the court, is an intimate image; (c) the publication, copies of which are kept for sale or distribution in premises within the jurisdiction of the court, is obscene or a crime comic, as defined in section 163; (d) the representation, written material or recording, copies of which are kept in premises within the jurisdiction of the court, is child pornography as defined in section 163.1; or (e) the representation, written material or recording, copies of which are kept in premises within the jurisdiction of the court, is an advertisement of sexual services. (3) On the first day on which both subsection 4(2) of the other Act and subsection 6(2) of this Act are in force, subsections 164(3) to (5) of the Criminal Code are replaced by the following: Owner and maker may appear (3) The owner and the maker of the matter seized under subsection (1), and alleged to be obscene, a crime comic, child pornography, a voyeuristic recording, an intimate image or an advertisement of sexual services, may appear and be represented in the proceedings to oppose the making of an order for the forfeiture of the matter. Order of forfeiture (4) If the court is satisfied, on a balance of probabilities, that the publication, representation, written material or recording referred to in subsection (1) is obscene, a crime comic, child pornography, a voyeuristic recording, an intimate image or an advertisement of sexual services, it may make an order declaring the matter forfeited to Her Majesty in right of the province in which the proceedings take place, for disposal as the Attorney General may direct. C. 25 Disposal of matter (5) If the court is not satisfied that the publication, representation, written material or recording referred to in subsection (1) is obscene, a crime comic, child pornography, a voyeuristic recording, an intimate image or an advertisement of sexual services, it shall order that the matter be restored to the person from whom it was seized without delay after the time for final appeal has expired. Crimina (4) On the first day on which both subsection 4(3) of the other Act and subsection 6(3) of this Act are in force, subsection 164(7) of the Criminal Code is replaced by the following: Consent (7) If an order is made under this section by a judge in a province with respect to one or more copies of a publication, a representation, written material or a recording, no proceedings shall be instituted or continued in that province under section 162, 162.1, 163, 163.1 or 286.4 with respect to those or other copies of the same publication, representation, written material or recording without the consent of the Attorney General. (5) On the first day on which both subsection 5(1) of the other Act and subsection 7(1) of this Act are in force, the portion of subsection 164.1(1) of the Criminal Code before paragraph (a) is replaced by the following: Warrant of seizure 164.1 (1) If a judge is satisfied by information on oath that there are reasonable grounds to believe that there is material — namely, child pornography as defined in section 163.1, a voyeuristic recording, an intimate image or an advertisement of sexual services as defined in 164(8) or computer data as defined in subsection 342.1(2) that makes child pornography, a voyeuristic recording, an intimate image or an advertisement of sexual services available — 2013-2014 Code c that is stored on and made available through a computer system as defined in subsection 342.1(2) that is within the jurisdiction of the court, the judge may order the custodian of the computer system to (6) On the first day on which both subsection 5(2) of the other Act and subsection 7(2) of this Act are in force, subsection 164.1(5) of the Criminal Code is replaced by the following: Order (5) If the court is satisfied, on a balance of probabilities, that the material is child pornography as defined in section 163.1, a voyeuristic recording, an intimate image or an advertisement of sexual services as defined in subsection 164(8) or computer data as defined in subsection 342.1(2) that makes child pornography, the voyeuristic recording, the intimate image or the advertisement of sexual services available, it may order the custodian of the computer system to delete the material. (7) On the first day on which both subsection 5(3) of the other Act and subsection 7(3) of this Act are in force, subsection 164.1(7) of the Criminal Code is replaced by the following: Return of material (7) If the court is not satisfied that the material is child pornography as defined in 163.1, a voyeuristic recording, an intimate image or an advertisement of sexual services as defined in subsection 164(8) or computer data as defined in subsection 342.1(2) that makes child pornography, the voyeuristic recording, the intimate image or the advertisement of sexual services available, the court shall order that the electronic copy be returned to the custodian of the computer system and terminate the order under paragraph (1)(b). Bill C-26 47. (1) Subsections (2) and (3) apply if Bill C-26, introduced in the 2nd session of the 41st Parliament and entitled the Tougher Penalties for Child Predators Act (in this section referred to as the “other Act”), receives royal assent. C. 25 Crimina (2) If section 13 of this Act comes into force before section 13 of the other Act, then section 13 of the other Act is repealed. (3) If section 13 of this Act comes into force on the same day as section 13 of the other Act, then section 13 of the other Act is deemed to have come into force before section 13 of this Act. Bill C-32 48. (1) Subsections (2) to (11) apply if Bill C-32, introduced in the 2nd session of the 41st Parliament and entitled the Victims Bill of Rights Act (in this section referred to as the “other Act”), receives royal assent. (2) If subsection 5(1) of the other Act comes into force before subsection 17(1) of this Act, then that subsection 17(1) is repealed. (3) If subsection 17(1) of this Act comes into force before subsection 5(1) of the other Act, then that subsection 5(1) is repealed. (4) If subsection 5(1) of the other Act comes into force on the same day as subsection 17(1) of this Act, then that subsection 5(1) is deemed to have come into force before that subsection 17(1) and subsection (2) applies as a consequence. (5) On the first day on which both subsection 5(2) of the other Act and subsection 17(3) of this Act are in force, then the portion of subsection 278.2(1) of the Criminal Code after paragraph (a) is replaced by the following: (b) any offence under this Act, as it read from time to time before the day on which this paragraph comes into force, if the conduct alleged would be an offence referred to in paragraph (a) if it occurred on or after that day. (6) On the first day on which both subsection 18(2) of the other Act and subsection 22(2) of this Act are in force, then the portion of paragraph 486.4(1)(a) of the Criminal Code after subparagraph (i) is replaced by the following: 2013-2014 Code c (ii) any offence under this Act, as it read from time to time before the day on which this subparagraph comes into force, if the conduct alleged would be an offence referred to in subparagraph (i) if it occurred on or after that day; or (7) If subsection 18(3) of the other Act comes into force before subsection 22(3) of this Act, then that subsection 22(3) is repealed. (8) If subsection 22(3) of this Act comes into force before subsection 18(3) of the other Act, then that subsection 18(3) is repealed. (9) If subsection 18(3) of the other Act comes into force on the same day as subsection 22(3) of this Act, then that subsection 18(3) is deemed to have come into force before that subsection 22(3) and subsection (7) applies as a consequence. (10) If subsection 52(1) of the other Act comes into force before section 34 of this Act, then that section 34 is repealed. (11) If subsection 52(1) of the other Act comes into force on the same day as section 34 of this Act, then that section 34 is deemed to have come into force before that subsection 52(1). COMING INTO FORCE Thirty days after royal assent 49. The provisions of this Act, other than sections 46 to 48, come into force 30 days after the day on which this Act receives royal assent. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 4 An Act respecting Canada’s offshore oil and gas operations, enacting the Nuclear Liability and Compensation Act, repealing the Nuclear Liability Act and making consequential amendments to other Acts ASSENTED TO 26th FEBRUARY, 2015 BILL C-22 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act respecting Canada’s offshore oil and gas operations, enacting the Nuclear Liability and Compensation Act, repealing the Nuclear Liability Act and making consequential amendments to other Acts”. SUMMARY Part 1 of this enactment amends the Canada Oil and Gas Operations Act, the Canada Petroleum Resources Act, the Canada-Newfoundland Atlantic Accord Implementation Act and the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act (the “Acts”) primarily to update, strengthen and increase the level of transparency of the liability regime that is applicable to spills and debris in the offshore areas. More specifically, Part 1, among other things, (a) expressly includes the “polluter pays” principle, which is consistent with the notion that the liability of at-fault operators is unlimited; (b) increases to $1 billion the limit of liability, without proof of fault or negligence, to which certain operators are subject in the event of a spill or damages caused by debris; (c) provides that an applicant for an authorization for the drilling for or development or production of oil or gas must demonstrate that it has the financial resources required to pay the greatest of the amounts of the limits of liability that apply to it; (d) establishes a regime in respect of the development of transboundary pools and fields; (e) provides for new circumstances in which information or documentation that is privileged may be disclosed; (f) establishes a legal framework to permit the safe use of spill-treating agents in specific circumstances; (g) harmonizes the environmental assessment process for projects for which the National Energy Board, the Canada-Newfoundland Offshore Petroleum Board or the Canada-Nova Scotia Offshore Petroleum Board is the responsible authority, as defined in the Canadian Environmental Assessment Act, 2012, with the requirements of that Act, including by establishing timelines for carrying out environmental assessments and creating participant funding programs to facilitate the participation of the public in environmental assessments; and (h) creates administrative monetary penalty regimes. Finally, Part 1 makes amendments to remove certain discrepancies between the English and French versions of the Acts, as well as to modernize the language in the Acts. Part 2 of the enactment repeals the Nuclear Liability Act and enacts the Nuclear Liability and Compensation Act to strengthen the liability regime applicable after a nuclear incident. It also provides for the establishment, in certain circumstances, of an administrative tribunal to hear and decide claims and implements certain provisions of the Convention on Supplementary Compensation for Nuclear Damage. It also makes consequential amendments to other Acts. TABLE OF PROVISIONS AN ACT RESPECTING CANADA’S OFFSHORE OIL AND GAS OPERATIONS, ENACTING THE NUCLEAR LIABILITY AND COMPENSATION ACT, REPEALING THE NUCLEAR LIABILITY ACT AND MAKING CONSEQUENTIAL AMENDMENTS TO OTHER ACTS SHORT TITLE Energy Safety and Security Act 1. PART 1 MODERNIZING CANADA’S OFFSHORE OIL AND GAS OPERATIONS REGIME CANADA OIL AND GAS OPERATIONS ACT 2–28. CANADA PETROLEUM RESOURCES ACT 29–36. CANADA-NEWFOUNDLAND ATLANTIC ACCORD IMPLEMENTATION ACT 37–70. CANADA-NOVA SCOTIA OFFSHORE PETROLEUM RESOURCES ACCORD IMPLEMENTATION ACT 71–109. CONSEQUENTIAL AMENDMENTS 110–115. 116. Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act Budget and Economic Statement Implementation Act, 2007 COORDINATING AMENDMENTS 117. Bill C-5 118. Bill C-15 COMING INTO FORCE 119. Order in council i PART 2 NUCLEAR LIABILITY AND COMPENSATION ACT ENACTMENT OF ACT 120. Enactment AN ACT RESPECTING CIVIL LIABILITY AND COMPENSATION FOR DAMAGE IN CASE OF A NUCLEAR INCIDENT, REPEALING THE NUCLEAR LIABILITY ACT AND MAKING CONSEQUENTIAL AMENDMENTS TO OTHER ACTS SHORT TITLE 1. Nuclear Liability and Compensation Act INTERPRETATION 2. Definitions PURPOSE OF ACT 3. Civil liability and compensation DESIGNATION OF MINISTER 4. Minister 5. Non-application — war, etc. 6. Binding on Her Majesty NON-APPLICATION HER MAJESTY DESIGNATION OF NUCLEAR INSTALLATIONS AND OPERATORS 7. Designation of nuclear installations LIABILITY FOR NUCLEAR INCIDENTS OPERATOR’S LIABILITY 8. Limitation 9. Liability — Canada 10. Absolute liability 11. Liability — jointly and severally, or solidarily 12. Person responsible for nuclear incident 13. No recourse ii COMPENSABLE DAMAGE 14. Bodily injury or damage to property 15. Psychological trauma 16. Liability for economic loss 17. Costs and wages 18. Environmental damage — Canada 19. Environmental damage — Contracting State other than Canada 20. Preventive measures — Canada 21. Preventive measures — Contracting State other than Canada 22. Damage attributable to concomitant nuclear incidents 23. Damage to means of transport, structure or site FINANCIAL PROVISIONS 24. Limit of operator’s liability 25. Liability — transportation 26. Review by Minister 27. Operator’s obligation 28. Insurance 29. Approved insurer 30. Suspension or cancellation 31. Indemnity agreements — general rule 32. Nuclear Liability Account PRESERVATION OF CERTAIN RIGHTS AND OBLIGATIONS 33. Certain rights and obligations not limited 34. Where action is to be brought 35. Limitation on bringing actions and claims JUDICIAL PROCEEDINGS NUCLEAR CLAIMS TRIBUNAL GOVERNOR IN COUNCIL’S DECLARATION 36. Declaration 37. Effect of declaration REPORT TO PARLIAMENT 38. Report on nuclear incident iv INTERIM FINANCIAL ASSISTANCE 39. Interim financial assistance 40. Power to make agreements ESTABLISHMENT OF A NUCLEAR CLAIMS TRIBUNAL 41. Tribunal’s establishment 42. Public notice 43. Members of Tribunal 44. Term of office 45. Immunity 46. Tribunal’s staff 47. Technical or specialized knowledge 48. Inconsistency TRIBUNAL’S POWERS AND DUTIES 49. Hearings 50. Intervenor 51. Powers — witnesses and documents 52. Examinations 53. Frivolous or vexatious claims 54. Report on Tribunal’s activities 55. Rules CLAIMS 56. Panels 57. Notice 58. Public hearings 59. Interim award of compensation 60. Notice — decision REHEARING AND APPEAL 61. Rehearing of claims officer’s decision 62. Appeal 63. Judicial review FINANCIAL PROVISIONS 64. Payment of awards 65. Recovery of overpayment 66. Payments out of Nuclear Liability Account v 67. Operator’s liability to Her Majesty 68. Limit of payments 69. Changes to reductions RECIPROCATING AGREEMENTS 70. Reciprocating countries 71. Additional liability — call for public funds 72. Financial contribution — call for funds by Canada 73. Canada’s financial contribution — call for funds by other Contracting State 74. Reimbursement 75. Recognition of settlements — Contracting State other than Canada 76. Subrogation — contribution by Canada 77. Failure to maintain financial security OTHER INTERNATIONAL OBLIGATIONS OFFENCE AND PUNISHMENT REGULATIONS 78. Regulations — general 79. Regulations — Tribunal 80. Regulations — compensation AMENDMENTS TO THE NUCLEAR LIABILITY AND COMPENSATION ACT 121–122. CONSEQUENTIAL AMENDMENTS 123. Transportation of Dangerous Goods Act, 1992 124–126. Nuclear Safety and Control Act TERMINOLOGY 127. Replacement of “Nuclear Liability Reinsurance Account” REPEAL 128. Nuclear Liability Act COMING INTO FORCE 129. Order in council v SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 62-63-64 ELIZABETH II —————— CHAPTER 4 An Act respecting Canada’s offshore oil and gas operations, enacting the Nuclear Liability and Compensation Act, repealing the Nuclear Liability Act and making consequential amendments to other Acts [Assented to 26th February, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Energy Safety and Security Act. PART 1 MODERNIZING CANADA’S OFFSHORE OIL AND GAS OPERATIONS REGIME R.S., c. O-7; 1992, c. 35, s. 2 CANADA OIL AND GAS OPERATIONS ACT 1992, c. 35, s. 3(3)(F) 2. (1) The definition “règlement” in section 2 of the French version of the Canada Oil and Gas Operations Act is replaced by the following: « règlement » French version only « règlement » Sauf indication contraire du contexte, texte d’application pris par le gouverneur en conseil. (2) Section 2 of the Act is amended by adding the following in alphabetical order: C. 4 “spill-treating agent” « agent de traitement » “spill-treating agent”, except in section 25.4, means a spill-treating agent that is on the list established under section 14.2; Energy Safety 3. Section 2.1 of the Act is amended by adding the following after paragraph (b): (b.01) accountability in accordance with the “polluter pays” principle; 1994, c. 10, s. 2; 2012, c. 19, s. 118 4. Subsection 4.1(1) of the Act is replaced by the following: Delegation 4.1 (1) The National Energy Board may delegate any of its powers under section 5, 5.02, 5.03, 5.11, 5.12, 26.1 or 27 to any person, and the person shall exercise those powers in accordance with the terms of the delegation. 5. The Act is amended by adding the following after section 4.1: COST RECOVERY Regulations respecting fees, etc. 4.2 (1) The Governor in Council may make regulations (a) respecting the fees or charges, or the method of calculating the fees or charges, to be paid for the provision, by the National Energy Board or the Minister, of a service or product under this Act; (b) respecting the fees or charges, or the method of calculating the fees or charges, in respect of any of the National Energy Board’s or the Minister’s activities under or related to this Act or under any other Act of Parliament, that are to be paid by (i) a person who makes an application for an authorization under paragraph 5(1)(b) or an application under subsection 5.1(2), or (ii) the holder of an operating licence or authorization issued under section 5; and (c) respecting the refund of all or part of any fee or charge referred to in paragraph (a) or (b), or the method of calculating that refund. Amounts not to exceed cost (2) The amounts of the fees or charges referred to in paragraph (1)(a) shall not exceed the cost of providing the services or products. 2013-2014-2015 Sûreté et sécurité en Amounts not to exceed cost (3) The amounts of the fees or charges referred to in paragraph (1)(b) shall not exceed the cost of performing the activities under or related to this Act or under any other Act of Parliament. 1992, c. 35, s. 8; 1994, c. 10, s. 15 6. (1) Subsection 5(3) of the Act is replaced by the following: Requirements for operating licence (3) An operating licence is subject to any requirements that are determined by the National Energy Board or that are prescribed and to any deposits that are prescribed. 1992, c. 35, s. 8 (2) Paragraph 5(5)(a) of the Act is replaced by the following: (a) a requirement, approval or deposit subject to which the licence or authorization was issued; (a.1) a fee or charge payable in accordance with regulations made under section 4.2; 1992, c. 35, s. 8 (3) Paragraph 5(5)(c) of the Act is replaced by the following: (c) subsection 5.11(3), 5.12(2), 26.1(4) or (5) or 27(1.1), (1.2) or (5); or 7. The Act is amended by adding the following after section 5: Timing 5.001 (1) If an application for an authorization under subsection 5(1) is made with respect to a work or activity proposed to be carried on in whole or in part in any area in respect of which the Minister of Indian Affairs and Northern Development has administrative responsibility for natural resources, the National Energy Board shall, within 18 months after the day on which the applicant has, in the Board’s opinion, provided a complete application, either issue the authorization to the applicant under that subsection or notify the applicant in writing of its decision not to issue the authorization. Extensions (2) The Minister may, by order, extend the period referred to in subsection (1) by a maximum of three months. The Governor in Council may, on the recommendation of the Minister, by order, further extend that period by any additional period or periods of time. C. 4 Environmental assessment (3) If the application for an authorization is in respect of a designated project, as defined in subsection 2(1) of the Canadian Environmental Assessment Act, 2012, for which the National Energy Board is the responsible authority, as defined in that subsection, the Board shall issue the decision statement referred to in section 54 of that Act in respect of the designated project within the period referred to in subsection (1) or, if the period is extended under subsection (2), within that extended period. Excluded period (4) If the National Energy Board requires the applicant to provide information or undertake a study with respect to the work or activity, the period that is taken by the applicant, in the Board’s opinion, to comply with the requirement is not included in the calculation of the period referred to in subsection (1) or, if the period is extended under subsection (2), within that extended period. Public notice of excluded period (5) The National Energy Board shall, without delay, make public the dates on which the period referred to in subsection (4) begins and ends. Participant funding program 5.002 The National Energy Board may establish a participant funding program to facilitate the participation of the public in the environmental assessment, as defined in subsection 2(1) of the Canadian Environmental Assessment Act, 2012, of any designated project, as defined in that subsection, for which the Board is the responsible authority, as defined in that subsection, that meets the condition set out in paragraph 58(1)(a) of that Act and that is the subject of an application for an authorization under subsection 5(1). Energy Safety 8. (1) The Act is amended by adding the following after section 5.02: SPILL-TREATING AGENT Net environmental benefit 5.021 The National Energy Board shall not permit the use of a spill-treating agent in an authorization issued under paragraph 5(1)(b) unless the Board determines that the use of the spill-treating agent is likely to achieve a net environmental benefit. 2013-2014-2015 Sûreté et sécurité en (2) Section 5.021 of the Act is replaced by the following: Net environmental benefit 5.021 The National Energy Board shall not permit the use of a spill-treating agent in an authorization issued under paragraph 5(1)(b) unless the Board determines, taking into account any prescribed factors and any factors the Board considers appropriate, that the use of the spill-treating agent is likely to achieve a net environmental benefit. 1992, c. 35, s. 8; 1994, c. 10, s. 15 9. Section 5.03 of the Act and the heading before it are replaced by the following: FINANCIAL REQUIREMENTS Compliance with certain provisions 5.03 The National Energy Board shall, before issuing an authorization for a work or activity referred to in paragraph 5(1)(b), ensure that the applicant has complied with the requirements of subsections 26.1(1) or (2) and 27(1) or (1.01) in respect of that work or activity. 10. Section 5.1 of the Act is amended by adding the following in numerical order: Transboundary pool or field (7) The definitions in sections 29 and 48.15 apply in subsections (8) to (12). Approval subject to agreement and consent (8) Despite subsection (4), a development plan submitted for approval in respect of a work or activity in a transboundary pool or field that is the subject of a joint exploitation agreement is not to be approved by the National Energy Board unless the appropriate regulator has agreed to its content. That approval is subject to the consent of the Governor in Council in relation to Part I of the development plan and any requirements that the Board and regulator have agreed are appropriate or that may be prescribed. Disagreement (9) In the case of a disagreement about the content of the plan submitted for approval, or any of the requirements for approval referred to in subsection (8), the Minister, on the National C. 4 Energy Safety Energy Board’s behalf, or the regulator may refer the matter to an expert in accordance with section 48.27. Submissions in relation to Part I (10) Any submissions to the expert by the Minister on the National Energy Board’s behalf regarding Part I of the development plan are subject to the prior consent of the Governor in Council. Expert’s decision (11) The expert’s decision is deemed to be approval by the National Energy Board of the plan, and Part I of that plan is deemed to have been consented to by the Governor in Council under subsection (8). Application of certain provisions (12) Subsections (7) to (11) apply, with any necessary modifications, with respect to a proposed amendment to a development plan to which a work or activity in a transboundary pool or field or to any requirement that the approval of the plan is subject. 11. Section 5.2 of the Act is amended by adding the following after subsection (3): Transboundary pool or field (4) The definitions in sections 29 and 48.15 apply in subsections (5) and (6). Approval subject to agreement (5) A benefits plan submitted for approval in respect of a work or activity in a transboundary pool or field that is the subject of a joint exploitation agreement is not to be approved under subsection (2) unless the Minister and the appropriate regulator have agreed to its content. Disagreement — Minister and regulator (6) The Minister or the regulator may, if they disagree about the content of the plan submitted for approval, refer the matter to an expert in accordance with section 48.27. The expert’s decision is deemed to be approval by the Minister of the plan. 2007, c. 35, s. 148 12. Subsection 5.3(1) of the Act is replaced by the following: Board guidelines and interpretation notes 5.3 (1) The National Energy Board may issue and publish, in any manner the Board considers appropriate, guidelines and interpretation notes with respect to the application and 2013-2014-2015 Sûreté et sécurité en administration of section 5, 5.1 and 13.02 and subsection 27(1.01) and any regulations made under section 4.2, 13.17 and 14. 2007, c. 35, s. 149 13. Sections 5.34 and 5.35 of the Act are replaced by the following: Public hearings 5.331 The National Energy Board may conduct a public hearing in relation to the exercise of any of its powers or the performance of any of its duties and functions under this Act. Confidentiality 5.34 At any public hearing conducted under section 5.331 or in any proceedings with respect to Part 0.1, the National Energy Board may take any measures and make any order that it considers necessary to ensure the confidentiality of any information likely to be disclosed at the hearing or in the proceedings if the Board is satisfied that (a) disclosure of the information could reasonably be expected to result in a material loss or gain to a person directly affected by the hearing or proceedings, or to prejudice the person’s competitive position, and the potential harm resulting from the disclosure outweighs the public interest in making the disclosure; or (b) the information is financial, commercial, scientific or technical information that is confidential information supplied to the Board and (i) the information has been consistently treated as confidential information by a person directly affected by the hearing or proceedings, and (ii) the person’s interest in confidentiality outweighs the public interest in its disclosure. Confidentiality — security 5.35 At any public hearing conducted under section 5.331 or in respect of any order, or in any proceedings, with respect to Part 0.1, the National Energy Board may take any measures and make any order that it considers necessary to ensure the confidentiality of information that is likely to be disclosed at the hearing or in the proceedings or is contained in the order if the Board is satisfied that C. 4 Energy Safety (a) there is a real and substantial risk that disclosure of the information will impair the security of pipelines, buildings, installations, vessels, vehicles, aircraft or systems, including computer or communication systems, or methods employed to protect them; and (b) the need to prevent disclosure of the information outweighs the public interest in its disclosure. Exception 5.351 The National Energy Board shall not take any measures or make any order under section 5.34 or 5.35 in respect of information or documentation referred to in paragraphs 101(7)(a) to (e) and (i) of the Canada Petroleum Resources Act. 1992, c. 35, s. 14 14. (1) The portion of subsection 14(1) of the Act before paragraph (a) is replaced by the following: Governor in Council’s regulatory power 14. (1) The Governor in Council may, for the purposes of safety, the protection of the environment, and accountability as well as for the production and conservation of oil and gas resources, make regulations (2) Subsection 14(1) of the Act is amended by adding the following after paragraph (b): (b.1) concerning the measures to be taken in preparation for or in the case of a spill, as defined in subsection 24(1), including measures concerning the use of a spill-treating agent; (b.2) concerning the process for the determination of net environmental benefit; (b.3) concerning the variation or revocation of an approval referred to in paragraph 25.1(1)(b); (3) Subsection 14(1) of the Act is amended by striking out “and” at the end of paragraph (h) and by adding the following after that paragraph: 2013-2014-2015 Sûreté et sécurité en (h.1) establishing the requirements for a pooled fund for the purposes of subsection 27(1.01); (h.2) concerning the circumstances under which the National Energy Board may make a recommendation for the purposes of subsection 27.1(1) and the information to be submitted with respect to that recommendation; (h.3) concerning the creation, conservation and production of records; and (4) Section 14 of the Act is amended by adding the following after subsection (2): Spill-treating agents (3) Regulations made under subsection (1) respecting a spill-treating agent shall be made on the recommendation of the federal Ministers and the Minister of the Environment. 15. The Act is amended by adding the following after section 14: Amendments to Schedule 1 or 2 14.1 (1) The Governor in Council may, by order, amend Schedule 1 or 2 to add, amend or remove a reference to a federal Act or regulation, or to a provision of a federal Act or regulation. Recommendation (2) The order shall be made on the recommendation of the Minister and every minister responsible for the administration of the provision. List of spilltreating agents 14.2 The Minister of the Environment may, by regulation, establish a list of spill-treating agents. 1992, c. 35, s. 22(1); 2001, c. 26, s. 324(10) 16. Subsections 24(1) to (3) of the Act are replaced by the following: Definition of “spill” 24. (1) In sections 25 to 28, “spill” means a discharge, emission or escape of oil or gas, other than one that is authorized under subsection 25.4(1), the regulations or any other federal law. It does not include a discharge from a vessel to which Part 8 or 9 of the Canada Shipping Act, 2001 applies or from a ship to which Part 6 of the Marine Liability Act applies. C. 4 Definition of “actual loss or damage” (2) In section 26, “actual loss or damage” includes loss of income, including future income, and, with respect to any Aboriginal peoples of Canada, loss of hunting, fishing and gathering opportunities. It does not include loss of income recoverable under subsection 42(3) of the Fisheries Act. Definition of “debris” (3) In sections 26 to 27 and 28, “debris” means any installation or structure that was put in place in the course of any work or activity required to be authorized under paragraph 5(1)(b) and that has been abandoned without an authorization that may be required by or under this Act, or any material that has broken away or been jettisoned or displaced in the course of any of that work or activity. Energy Safety 17. (1) The Act is amended by adding the following after section 25: Spill-treating agents 25.1 (1) In the case of a spill in the internal waters of Canada not within a province, the territorial sea of Canada or the waters superjacent to the continental shelf of Canada, the provisions referred to in Schedule 1 do not apply to the deposit of a spill-treating agent and those referred to in Schedule 2 do not apply in respect of any harm that is caused by the spilltreating agent or by the interaction between the spill-treating agent and the spilled oil, if (a) the authorization issued under paragraph 5(1)(b) permits the use of the spill-treating agent; (b) the Chief Conservation Officer approves the use of the agent in response to the spill and it is used in accordance with any requirements set out in the approval; and (c) the agent is used for the purposes of subsection 25(3) or (4). 2013-2014-2015 Sûreté et sécurité en Clarification (2) The provisions referred to in Schedule 2 continue to apply to the holder of an authorization referred to in paragraph (1)(a) in respect of any harm that is caused by the spill or, despite subsection (1), by the interaction between the spill-treating agent and the spilled oil. Net environmental benefit (3) Other than in the case of a small-scale test, the approval required under paragraph (1)(b) shall be in writing and shall not be granted unless the Chief Conservation Officer (a) has consulted with the Minister and the Minister of the Environment with respect to the approval; and (b) determines that the use of the agent is likely to achieve a net environmental benefit. (2) Paragraph 25.1(1)(b) of the Act is replaced by the following: (b) other than in the case of a small-scale test that meets the prescribed requirements, the Chief Conservation Officer approves in writing the use of the agent in response to the spill and it is used in accordance with any requirements set out in the approval; (3) Subsection 25.1(1) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) the agent is used in accordance with the regulations. (4) Subsection 25.1(3) of the Act is replaced by the following: Net environmental benefit (3) Other than in the case of a small-scale test, the Chief Conservation Officer shall not approve the use of a spill-treating agent unless the Officer determines, taking into account any prescribed factors and any factors the Officer considers appropriate, that the use of the spilltreating agent is likely to achieve a net environmental benefit. 18. The Act is amended by adding the following after section 25.1: C. 4 Canadian Environmental Protection Act, 1999 25.2 Section 123 and subsections 124(1) to (3) of the Canadian Environmental Protection Act, 1999 do not apply in respect of a spilltreating agent. Fisheries Act — civil liability 25.3 For the purpose of section 42 of the Fisheries Act, if subsection 36(3) of that Act would have been contravened but for subsection 25.1(1), Energy Safety (a) subsection 36(3) of that Act is deemed to apply in respect of the deposit of the spilltreating agent; (b) the holder of the authorization referred to in paragraph 25.1(1)(a) is deemed to be the only person referred to in paragraph 42(1)(a) of that Act; and (c) those persons who caused or contributed to the spill are deemed to be the only persons referred to in paragraph 42(1)(b) of that Act. Scientific research 25.4 (1) For the purpose of a particular research project pertaining to the use of a spill-treating agent in mitigating the environmental impacts of a spill, the Minister of the Environment may authorize, and establish conditions for, the deposit of a spill-treating agent, oil or oil surrogate in the internal waters of Canada not within a province, the territorial sea of Canada or the waters superjacent to the continental shelf of Canada. Oil surrogate (2) The Minister of the Environment shall not authorize the deposit of an oil surrogate unless that Minister determines that the oil surrogate poses fewer safety, health or environmental risks than oil. Non-application (3) If the conditions set out in the authorization are met, the provisions referred to in section 25.2 and Schedules 1 and 2 do not apply in respect of the spill-treating agent, oil and oil surrogate required for the research project. 1992, c. 35, s. 24(1) 19. (1) Paragraphs 26(1)(a) and (b) of the Act are replaced by the following: (a) all persons to whose fault or negligence the spill or the authorized discharge, emission or escape of oil or gas is attributable or who 2013-2014-2015 Sûreté et sécurité en are by law responsible for others to whose fault or negligence the spill or the authorized discharge, emission or escape of oil or gas is attributable are jointly and severally liable, to the extent determined according to the degree of the fault or negligence proved against them, for (i) all actual loss or damage incurred by any person as a result of the spill or the authorized discharge, emission or escape of oil or gas or as a result of any action or measure taken in relation to the spill or the authorized discharge, emission or escape of oil or gas, (ii) the costs and expenses reasonably incurred by Her Majesty in right of Canada or a province or any other person in taking any action or measure in relation to the spill or the authorized discharge, emission or escape of oil or gas, and (iii) all loss of non-use value relating to a public resource that is affected by a spill or the authorized discharge, emission or escape of oil or gas or as a result of any action or measure taken in relation to the spill or the authorized discharge, emission or escape of oil or gas; and (b) the person who is required to obtain an authorization under paragraph 5(1)(b) in respect of the work or activity from which the spill or the authorized discharge, emission or escape of oil or gas emanated is liable, without proof of fault or negligence, up to the applicable limit of liability that is set out in subsection (2.2) for the actual loss or damage, the costs and expenses and the loss of nonuse value described in subparagraphs (a)(i) to (iii). 1992, c. 35, ss. 23(4), 24(2), (3)(E) and (4) (2) Subsections 26(2) to (3) of the Act are replaced by the following: Recovery of loss, etc., caused by debris (2) If, as a result of debris or as a result of any action or measure taken in relation to debris, there is a loss of non-use value relating to a public resource or any person incurs actual loss or damage or if Her Majesty in right of C. 4 Energy Safety Canada or a province reasonably incurs any costs or expenses in taking any action or measure in relation to debris, (a) all persons to whose fault or negligence the debris is attributable or who are by law responsible for others to whose fault or negligence the debris is attributable are jointly and severally liable, to the extent determined according to the degree of the fault or negligence proved against them, for that loss, actual loss or damage, and for those costs and expenses; and (b) the person who is required to obtain an authorization under paragraph 5(1)(b) in respect of the work or activity from which the debris originated is liable, without proof of fault or negligence, up to the applicable limit of liability that is set out in subsection (2.2), for that loss, actual loss or damage, and for those costs and expenses. Vicarious liability for contractors (2.1) A person who is required to obtain an authorization under paragraph 5(1)(b) and who retains, to carry on a work or activity in respect of which the authorization is required, the services of a contractor to whom paragraph (1)(a) or (2)(a) applies is jointly and severally liable with that contractor for any actual loss or damage, costs and expenses and loss of non-use value described in subparagraphs (1)(a)(i) to (iii) and subsection (2). Limits of liability (2.2) For the purposes of paragraphs (1)(b) and (2)(b), the limits of liability are (a) in respect of any area of land or submarine area referred to in paragraph 6(1)(a) of the Arctic Waters Pollution Prevention Act, the amount by which $1 billion exceeds the amount prescribed under section 9 of that Act in respect of any activity or undertaking engaged in or carried on by any person described in paragraph 6(1)(a) of that Act; (b) in respect of any area within the Northwest Territories or Nunavut covered by or located a distance of 200 metres or less from any river, stream, lake or other body of inland water and to which paragraph (a) does not apply, the amount of $25 million; 2013-2014-2015 Sûreté et sécurité en (c) in respect of any area within the Northwest Territories or Nunavut to which neither paragraph (a) nor (b) applies, the amount of $10 million; and (d) in respect of any area to which this Act applies and for which no other limit is established, the amount of $1 billion. Increase in limits of liability (2.3) The Governor in Council may, by regulation, on the recommendation of the Minister, increase the amounts referred to in subsection (2.2). Liability under another law — paragraph (1)(b) or (2)(b) (2.4) If a person is liable under paragraph (1)(b) or (2)(b) with respect to an occurrence and the person is also liable under any other Act, without proof of fault or negligence, for the same occurrence, the person is liable up to the greater of the applicable limit of liability that is set out in subsection (2.2) and the limit up to which the person is liable under the other Act. If the other Act does not set out a limit of liability, the limits set out in subsection (2.2) do not apply. Costs and expenses not recoverable under Fisheries Act (2.5) The costs and expenses that are recoverable by Her Majesty in right of Canada or a province under this section are not recoverable under subsection 42(1) of the Fisheries Act. Action — loss of non-use value (2.6) Only Her Majesty in right of Canada or a province may bring an action to recover a loss of non-use value described in subsections (1) and (2). Claims (3) All claims under this section may be sued for and recovered in any court of competent jurisdiction in Canada and shall rank, firstly, in favour of persons incurring actual loss or damage described in subsections (1) and (2), without preference, secondly, to meet any costs and expenses described in those subsections, and, lastly, to recover a loss of non-use value described in those subsections. (3) The portion of subsection 26(4) of the Act before paragraph (a) is replaced by the following: C. 4 Saving (4) Subject to subsections (2.5) and (2.6), nothing in this section suspends or limits Energy Safety (4) Subsection 26(5) of the French version of the Act is replaced by the following: Prescription (5) Les poursuites en recouvrement de créances fondées sur le présent article se prescrivent par trois ans après la date des pertes, dommages ou frais et par six ans après la date des déversements, dégagements, écoulements ou rejets ou après la date où s’est manifestée la présence des débris. 20. The Act is amended by adding the following after section 26: Financial resources — certain activities 26.1 (1) An applicant for an authorization under paragraph 5(1)(b) for the drilling for or development or production of oil or gas shall provide proof, in the prescribed form and manner, that it has the financial resources necessary to pay the greatest of the amounts of the limits of liability referred to in subsection 26(2.2) that apply to it. If the National Energy Board considers it necessary, it may determine a greater amount and require proof that the applicant has the financial resources to pay that greater amount. Financial resources — other activities (2) An applicant for an authorization under paragraph 5(1)(b) for any other work or activity shall provide proof, in the prescribed form and manner, that it has the financial resources necessary to pay an amount that is determined by the National Energy Board. Loss of non-use value (3) When the National Energy Board determines an amount under subsection (1) or (2), the Board is not required to consider any potential loss of non-use value relating to a public resource that is affected by a spill or the authorized discharge, emission or escape of oil or gas or as a result of debris. 2013-2014-2015 Sûreté et sécurité en Continuing obligation (4) The holder of an authorization under paragraph 5(1)(b) shall ensure that the proof referred to in subsections (1) and (2) remains in force for the duration of the work or activity in respect of which the authorization is issued. Extended obligation (5) The holder of an authorization under paragraph 5(1)(b) shall also ensure that the proof referred to in subsection (1) remains in force for a period of one year beginning on the day on which the National Energy Board notifies the holder that it has accepted a report submitted by the holder indicating that the last well in respect of which the authorization is issued is abandoned. The Board may reduce that period and may decide that the proof that is to remain in force during that period is proof that the holder has the financial resources necessary to pay an amount that is less than the amount referred to in subsection (1) and that is determined by the Board. 1992, c. 35, s. 25; 1994, c. 10, s. 10 21. (1) Subsections 27(1) to (2) of the Act are replaced by the following: Financial responsibility 27. (1) An applicant for an authorization under paragraph 5(1)(b) shall provide proof of financial responsibility in the form of a letter of credit, guarantee or indemnity bond or in any other form satisfactory to the National Energy Board, (a) in the case of the drilling for or development or production of oil or gas in any area referred to in paragraph 3(b), in the amount of $100 million or, if the Board considers it necessary, in a greater amount that it determines; or (b) in any other case, in an amount that is satisfactory to, and determined by, the Board. Pooled fund (1.01) An applicant to which paragraph (1)(a) applies may, rather than provide proof of financial responsibility in the amount referred to in that paragraph, provide proof that it participates in a pooled fund that is established by the oil and gas industry, that is maintained at a minimum of $250 million and that meets any other requirements that are established by regulation. C. 4 Increase in amount by regulation (1.02) The Governor in Council may, by regulation, on the recommendation of the Minister, increase the amount referred to in subsection (1.01). Continuing obligation (1.1) The holder of an authorization under paragraph 5(1)(b) shall ensure that the proof of financial responsibility referred to in subsection (1) or (1.01) remains in force for the duration of the work or activity in respect of which the authorization is issued. Extended obligation (1.2) The holder of an authorization under paragraph 5(1)(b) shall also ensure that the proof referred to in paragraph (1)(a) or subsection (1.01) remains in force for a period of one year beginning on the day on which the National Energy Board notifies the holder that it has accepted a report submitted by the holder indicating that the last well in respect of which the authorization is issued is abandoned. The Board may reduce that period and may decide — other than in the case of a holder that participates in a pooled fund — that the proof that is to remain in force during that period is for an amount that is less than the amount referred to in paragraph (1)(a) and that is determined by the Board. Payment of claims (2) The National Energy Board may require that moneys in an amount not exceeding the amount prescribed for any case or class of cases, or determined by the Board in the absence of regulations, be paid out of the funds available under the letter of credit, guarantee or indemnity bond or other form of financial responsibility provided under subsection (1), or be paid out of the pooled fund referred to in subsection (1.01), in respect of any claim for which proceedings may be instituted under section 26, whether or not those proceedings have been instituted. Energy Safety (2) Section 27 of the Act is amended by adding the following after subsection (4): Reimbursement of pooled fund (5) The holder of an authorization under paragraph 5(1)(b) that is liable for a discharge, emission or escape of oil or gas that is authorized by regulation or for any spill or debris in respect of which a payment has been 2013-2014-2015 Sûreté et sécurité en made under subsection (2) out of the pooled fund, shall reimburse the amount of the payment to the fund in the prescribed manner. 22. The Act is amended by adding the following after section 27: Lesser amount 27.1 (1) The Minister may, by order, on the recommendation of the National Energy Board, approve an amount that is less than the amount referred to in paragraph 26(2.2)(a) or (d) or 27(1)(a) in respect of an applicant for, or a holder of, an authorization under paragraph 5(1)(b). Financial resources — exception (2) If the Minister approves an amount that is less than the amount referred to in paragraph 26(2.2)(a) or (d) in respect of an applicant for an authorization under paragraph 5(1)(b), that applicant, for the purposes of subsection 26.1(1), shall only provide proof that it has the financial resources necessary to pay the adjusted amount approved by the Minister. No contravention (3) No applicant for an authorization under paragraph 5(1)(b) contravenes paragraph 27(1)(a) if that applicant provides proof of financial responsibility in the amount that is approved by the Minister under this section. 23. (1) The definition “unitization order” in section 29 of the Act is replaced by the following: “unitization order” « arrêté d’union » “unitization order” means an order made under section 41 or 48.23; (2) Section 29 of the Act is amended by adding the following in alphabetical order: “expert” « expert » “perimeter” « bande limitrophe » “expert” means a person who is appointed under subsection 48.27(2) or an expert panel appointed under subsection 48.27(3); “perimeter” means (a) the area in the Northwest Territories or Nunavut that is within 20 km of the limit of that territory; and C. 4 Energy Safety (b) the portion of the submarine area referred to in paragraph 3(b) that is within 10 nautical miles of the seaward limit of that submarine area; “regulator” « organisme de réglementation » “transboundary” « transfrontalier » “regulator” means a provincial government, a provincial regulatory agency or a federalprovincial regulatory agency that has administrative responsibility for the exploration for and exploitation of oil and gas in an area adjoining the perimeter; “transboundary” means, in relation to a pool, extending beyond the National Energy Board’s jurisdiction under this Act or, in relation to a field, underlain only by one or more such pools; 24. The Act is amended by adding the following in numerical order: TRANSBOUNDARY POOLS OR FIELDS Delineation Appropriate regulator 48.1 For the purposes of sections 48.11 to 48.14, the appropriate regulator is any regulator that has jurisdiction in an area (a) adjoining the portion of the perimeter where the drilling took place or where an accumulation of oil or gas exists; or (b) into which there is reason to believe that, based on the data obtained from any drilling, an accumulation of oil or gas extends. Information 48.11 (1) If an exploratory well, as defined in subsection 101(1) of the Canada Petroleum Resources Act, is drilled in the perimeter, the National Energy Board shall provide each appropriate regulator, within the prescribed time and in the prescribed manner, with any information in its possession, including any prescribed information, that is relevant to the determination of whether a pool is transboundary and its delineation. 2013-2014-2015 Sûreté et sécurité en Additional information (2) The National Energy Board shall, on request, provide the regulator with any additional information in its possession, that is relevant to the determination of whether a pool is transboundary and its delineation. Notice — as soon as feasible 48.12 (1) If the data obtained from any drilling in the perimeter provides sufficient information for the National Energy Board to determine whether a pool exists, the Board shall notify each appropriate regulator as soon as feasible of its determination. Notice — after three drillings (2) If no notice is given under subsection (1), the National Energy Board shall, no later than one year after the day on which it receives data from the last of three drillings of the same geological feature in the perimeter, notify each appropriate regulator of its determination or that there is insufficient information to make a determination based on the data from those drillings. Notice — transboundary pool (3) If the National Energy Board determines that a pool exists, the Board shall also specify in the notice whether or not there is, in its opinion, reason to believe that the pool is transboundary. Reasons (4) The National Energy Board shall provide each appropriate regulator and the Minister with the reasons for its determination and opinion. Notice from regulator 48.13 (1) If the National Energy Board receives a notice from a regulator indicating the regulator’s determination as to whether a pool exists in an area adjoining the perimeter and, if applicable, whether there is reason to believe the pool extends into the perimeter, the Board shall, within 90 days after the day on which the notice is received, inform the regulator of its agreement or disagreement with the content of the notice. Reasons (2) If the National Energy Board disagrees with the content of the notice, it shall provide the regulator with the reasons for its disagreement. C. 4 Delineation 48.14 (1) If, after receiving a notice under section 48.12 or 48.13, the National Energy Board and the regulator in question agree that a pool exists, the Board and that regulator shall jointly determine whether that pool is transboundary and, if so, they shall jointly delineate its boundaries. Disagreement (2) The National Energy Board or the regulator may, if they disagree about whether a pool exists, whether the pool is transboundary or its delineation, refer the matter to an expert, no later than 180 days after the day on which the Board issues a notice under section 48.12, or the regulator issues an equivalent notice. Energy Safety Agreements Relating to Development Appropriate regulator 48.15 For the purposes of sections 48.16 to 48.27, the appropriate regulator is the regulator that has jurisdiction in an area into which the transboundary pool or field in question extends. Joint exploitation agreement 48.16 The Minister and the appropriate regulator may enter into a joint exploitation agreement providing for the development of a transboundary pool or field as a single field. The agreement shall include any matters provided for by regulation. Development as a single field 48.17 (1) If a joint exploitation agreement has been entered into, the transboundary pool or field may only be developed as a single field. The development of that field is subject to the following agreements having been entered into and subsequently approved under subsection 48.2(2) or 48.23(4): (a) a unit agreement that includes the details referred to in paragraphs 40(2)(a) to (d); and (b) a unit operating agreement that includes the details referred to in paragraphs 40(3)(a) to (e). 2013-2014-2015 Sûreté et sécurité en Joint exploitation agreement prevails (2) The joint exploitation agreement prevails over the unit agreement and the unit operating agreement to the extent of any inconsistency between them. Intention to start production 48.18 (1) If an interest owner — as defined in the Canada Petroleum Resources Act — advises the Minister or the National Energy Board, including by way of an application under paragraph 5(1)(b) of this Act or under section 38 of the Canada Petroleum Resources Act, that it intends to start production from a transboundary pool or field, the Minister shall notify the appropriate regulator as soon as feasible of the interest owner’s intention. Referral to expert (2) If the Minister and the regulator have attempted to enter into a joint exploitation agreement but have been unsuccessful, the Minister or the regulator may, 180 days after the day on which the Minister gives notice under subsection (1), refer the matter to an expert to determine the particulars of the agreement. They may, however, agree to refer the matter to an expert at any time before the end of those 180 days. Unit agreement 48.19 (1) The royalty owners and the working interest owners in a transboundary pool or field that is to be developed as a single field may enter into a unit agreement and, once approved, shall operate their interests in accordance with it, including any amendment to it. Applicable provisions (2) Subsections 37(2) and (3) apply to the unit agreement. Condition precedent 48.2 (1) A unit agreement and unit operating agreement are to be jointly approved by the Minister and the appropriate regulator before an authorization is issued under paragraph 5(1)(b) for a work or activity proposed to be carried on in relation to the development of a transboundary pool or field as a single field. Approval (2) The Minister and the appropriate regulator may approve the unit agreement if all the royalty owners and all the working interest owners in the pool or field are parties to it; the C. 4 Energy Safety Minister and the appropriate regulator may approve the unit operating agreement if all the working interest owners in the pool or field are parties to it. Application for unitization order 48.21 (1) One or more working interest owners who are parties to a unit agreement and a unit operating agreement and own in total 65% or more of the working interests in a transboundary pool or field that is to be developed as a single field may apply for a unitization order with respect to the agreements. Contents (2) The application shall be submitted to both the Minister and the appropriate regulator. It shall include the documents and statements referred to in subsection 40(1) and may be made by the unit operator or proposed unit operator on behalf of the working interest owners. Appointment of expert (3) The Minister and the regulator shall, for the purposes of section 48.22, appoint an expert in accordance with subsections 48.27(2) to (4). Hearing 48.22 (1) Once seized of an application made under section 48.21, the expert shall hold a hearing at which all interested persons shall be given an opportunity to be heard. Conclusion of hearing (2) On the conclusion of the hearing, the expert shall request that the Minister and the appropriate regulator (a) order that the unit agreement is a valid contract enuring to the benefit of all the royalty owners and working interest owners who have an interest in the unit area and binding on and enforceable against all such owners, and that the unit operating agreement is a valid contract enuring to the benefit of all the working interest owners who have an interest in the unit area and binding on and enforceable against all such owners; and (b) include in the order any variations to the unit agreement or unit operating agreement that the expert determines are necessary to 2013-2014-2015 Sûreté et sécurité en allow for the more efficient or more economical production of oil or gas from the unitized zone. Exception (3) Despite subsection (2), the expert shall end the hearing and request that the Minister and the appropriate regulator take the measure outlined in paragraph (2)(a) if the expert finds that, (a) on the day on which the hearing begins, (i) the unit agreement and the unit operating agreement have been executed by one or more working interest owners who own in total 65% or more of the total working interests in the unit area, and (ii) the unit agreement has been executed by one or more royalty owners who own in total 65% or more of the total royalty interests in the unit area; and (b) the unitization order applied for would allow for the more efficient or more economical production of oil or gas from the unitized zone. Unitization order 48.23 (1) The Minister shall issue an order in accordance with the expert’s request under subsection 48.22(2) or (3). Effect of unitization order (2) The unit agreement and the unit operating agreement have the effect given to them by the Minister’s order. Equivalent order (3) A unitization order becomes effective only if the appropriate regulator has issued an equivalent order. Joint approval (4) The issuance of a unitization order by the Minister and of an equivalent order by the regulator is deemed to be their joint approval of the unit agreement and the unit operating agreement. Effective date of unitization order (5) Subject to subsections (3) and (6), a unitization order becomes effective on the date set out in the order, but that date shall not be less than 30 days after the day on which the order is made. Order revoked (6) The Minister shall immediately revoke a unitization order that varies a unit agreement or a unit operating agreement if, before the effective date of that order, the applicant files C. 4 Energy Safety with the Minister a notice withdrawing the application on behalf of the working interest owners or there are filed with the Minister statements objecting to the order and signed (a) in the case of the unit agreement, by (i) one or more working interest owners who own in total more than 25% of the total working interests in the unit area and are part of the group that owns 65% or more of the total working interests as described in subparagraph 48.22(3)(a)(i), and (ii) one or more royalty owners who own in total more than 25% of the total royalty interests in the unit area and are part of the group that owns 65% or more of the total royalty interests as described in subparagraph 48.22(3)(a)(ii); or (b) in the case of the unit operating agreement, by one or more working interest owners who own in total more than 25% of the total working interests in the unit area and are part of the group that owns 65% or more of the total working interests as described in subparagraph 48.22(3)(a)(i). Application of sections 43 and 46 (7) Sections 43 and 46 apply to the unitization order. Amending unitization order 48.24 (1) A unitization order may be amended on the application of a working interest owner submitted to both the Minister and the appropriate regulator. Appointment of expert (2) The Minister and the regulator shall appoint an expert in accordance with subsections 48.27(2) to (4) for the purposes of this section. Hearing (3) Once seized of the application, the expert shall hold a hearing at which all interested persons shall be given an opportunity to be heard. 2013-2014-2015 Sûreté et sécurité en Conclusion of hearing (4) On the conclusion of the hearing, the expert may request that the Minister order the amendment of the unitization order in accordance with the amendment proposed and to include in the order any variations to it that the expert determines are necessary to allow for the more efficient or more economical production of oil or gas from the unitized zone. If the expert makes such a request, the expert shall also request that the appropriate regulator order the amendment of its equivalent order in the same way. Exception (5) If the expert finds that, on the day on which the hearing begins, one or more working interest owners who own in total 65% or more of the total working interests and one or more royalty interest owners who own in total 65% or more of the total royalty interests in the unit area have consented to the proposed amendment, the expert may end the hearing and request that the Minister amend the unitization order in accordance with the amendment proposed. If the expert makes such a request, the expert shall also request that the appropriate regulator amend its equivalent order in the same way. Application of section 48.23 (6) Section 48.23 applies, with any modifications that the circumstances require, to an amended unitization order. Protection of tract participation ratios 48.25 No amendment shall be made under section 48.24 that will alter the ratios between the tract participations of those tracts that were qualified for inclusion in the unit area before the commencement of the hearing, and, for the purposes of this section, the tract participations shall be those indicated in the unit agreement when it became subject to a unitization order. Determination — percentages of interests 48.26 The percentages of interests referred to in subsections 48.21(1), 48.22(3), 48.23(6) and 48.24(5) shall be determined in accordance with section 47. Referral to Expert Notice 48.27 (1) The party that intends to refer a matter to an expert under subsection 5.1(9), 5.2(6), 48.14(2) or 48.18(2) shall notify the other party of their intention. C. 4 Appointment — single expert (2) Within 30 days after the day on which a notice is given under subsection (1) or an application is made under subsection 48.21(1) or 48.24(1), the parties shall agree on the appointment of an expert who shall be seized of the matter. Appointment — expert panel (3) If the parties do not agree on the appointment of a single expert, they shall, within 30 days after the day on which the period to jointly appoint an expert under subsection (2) ends, each appoint one expert to a panel and those experts shall, in turn, jointly appoint an additional expert as chairperson. If there is no agreement on the appointment of a chairperson within 30 days after the day of the last appointment, the chairperson shall be appointed by the Chief Justice of the Federal Court within 30 days after the period for appointing a chairperson ends. Once the chairperson is appointed, the expert panel shall be seized of the matter. Qualifications — expert (4) An expert shall be impartial and independent, and have knowledge or experience relative to the subject of disagreement between the parties. Decisions (5) Decisions of an expert panel shall be made on the basis of a majority vote of the members. The chairperson’s vote is the deciding vote in the case of a tie. Time limit (6) The expert’s decision shall be made no later than 270 days after the day on which they were seized of the matter. Decision is final and binding (7) Subject to judicial review, a decision made by an expert is final and binding on all parties specified in the decision from the date specified in it. Records to be kept (8) An expert shall cause records to be kept of their hearings and proceedings and shall deposit their records with the Minister when their activities to which the records relate have ceased. Energy Safety 25. Section 60 of the Act is amended by adding the following after subsection (2): Sentencing principles (3) In addition to the principles and factors that the court is otherwise required to consider, including those set out in sections 718.1 to 2013-2014-2015 Sûreté et sécurité en 718.21 of the Criminal Code, the court shall consider the following principles when sentencing a person who is found guilty of an offence under this Act: (a) the amount of the fine should be increased to account for every aggravating factor associated with the offence, including the aggravating factors set out in subsection (4); and (b) the amount of the fine should reflect the gravity of each aggravating factor associated with the offence. Aggravating factors (4) The aggravating factors are the following: (a) the offence caused harm or risk of harm to human health or safety; (b) the offence caused damage or risk of damage to the environment or to environmental quality; (c) the offence caused damage or risk of damage to any unique, rare, particularly important or vulnerable component of the environment; (d) the damage or harm caused by the offence is extensive, persistent or irreparable; (e) the offender committed the offence intentionally or recklessly; (f) the offender failed to take reasonable steps to prevent the commission of the offence; (g) by committing the offence or failing to take action to prevent its commission, the offender increased their revenue or decreased their costs or intended to increase their revenue or decrease their costs; (h) the offender has a history of noncompliance with federal or provincial legislation that relates to safety or environmental conservation or protection; and (i) after the commission of the offence, the offender (i) attempted to conceal its commission, (ii) failed to take prompt action to prevent, mitigate or remediate its effects, or C. 4 Energy Safety (iii) failed to take prompt action to reduce the risk of committing similar offences in the future. Absence of aggravating factor (5) The absence of an aggravating factor set out in subsection (4) is not a mitigating factor. Meaning of “damage” (6) For the purposes of paragraphs (4)(b) to (d), “damage” includes loss of use value and non-use value. Reasons (7) If the court is satisfied of the existence of one or more of the aggravating factors set out in subsection (4) but decides not to increase the amount of the fine because of that factor, the court shall give reasons for that decision. 26. Section 65 of the Act is replaced by the following: Order of court 65. (1) If a person is found guilty of an offence under this Act, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, in addition to any other punishment that may be imposed under this Act, make an order that has any or all of the following effects: (a) prohibiting the offender from committing an act or engaging in an activity that may, in the opinion of the court, result in the continuation or repetition of the offence; (b) directing the offender to take any action that the court considers appropriate to remedy or avoid any harm to the environment that results or may result from the act or omission that constituted the offence; (c) directing the offender to carry out environmental effects monitoring in the manner established by the National Energy Board or directing the offender to pay, in the manner specified by the court, an amount of money for the purposes of environmental effects monitoring; (d) directing the offender to make changes to their environmental management system that are satisfactory to the National Energy Board; 2013-2014-2015 Sûreté et sécurité en (e) directing the offender to have an environmental audit conducted by a person of a class and at the times specified by the National Energy Board and directing the offender to remedy any deficiencies revealed during the audit; (f) directing the offender to pay to Her Majesty in right of Canada, for the purpose of promoting the conservation, protection or restoration of the environment, or to pay into the Environmental Damages Fund — an account in the accounts of Canada — an amount of money that the court considers appropriate; (g) directing the offender to publish, in the manner specified by the court, the facts relating to the commission of the offence and the details of the punishment imposed, including any orders made under this subsection; (h) directing the offender to notify, at the offender’s own cost and in the manner specified by the court, any person aggrieved or affected by the offender’s conduct of the facts relating to the commission of the offence and of the details of the punishment imposed, including any orders made under this subsection; (i) directing the offender to post a bond or pay an amount of money into court that the court considers appropriate to ensure that the offender complies with any prohibition, direction, requirement or condition that is specified in the order; (j) directing the offender to perform community service, subject to any reasonable conditions that may be imposed by the court; (k) directing the offender to pay, in the manner specified by the court, an amount of money to environmental, health or other groups to assist in their work in the community where the offence was committed; (l) directing the offender to pay, in the manner specified by the court, an amount of money to an educational institution including for scholarships for students enrolled in studies related to the environment; C. 4 Energy Safety (m) requiring the offender to comply with any conditions that the court considers appropriate in the circumstances for securing the offender’s good conduct and for preventing the offender from repeating the same offence or committing another offence under this Act; (n) prohibiting the offender from taking measures to acquire an interest under the Canada Petroleum Resources Act or from applying for any new licence or other authorization under this Act during any period that the court considers appropriate. Coming into force and duration of order (2) An order made under subsection (1) comes into force on the day on which the order is made or on any other day that the court may determine, but shall not continue in force for more than three years after that day. Publication (3) If an offender does not comply with an order requiring the publication of facts relating to the offence and the details of the punishment, the National Energy Board may, in the manner that the court directed the offender, publish those facts and details and recover the costs of publication from the offender. Debt due to Her Majesty (4) If the National Energy Board incurs publication costs under subsection (3), the costs constitute a debt due to Her Majesty in right of Canada and may be recovered in any court of competent jurisdiction. Variation of sanctions 65.1 (1) Subject to subsection (2), if a court has made, in relation to an offender, an order under section 65, the court may, on application by the offender or the National Energy Board, require the offender to appear before it and, after hearing the offender and the Board, vary the order in one or more of the following ways that the court considers appropriate because of a change in the offender’s circumstances since the order was made: (a) by making changes to any prohibition, direction, requirement or condition that is specified in the order for any period or by extending the period during which the order is to remain in force, not exceeding one year; or Sûreté et sécurité en 2013-2014-2015 (b) by decreasing the period during which the order is to remain in force or by relieving the offender of compliance with any condition that is specified in the order, either absolutely or partially or for any period. Notice (2) Before making an order under subsection (1), the court may direct that notice be given to any persons that the court considers to be interested, and may hear any of those persons. Subsequent applications with leave 65.2 If an application made under subsection 65.1(1) in relation to an offender has been heard by a court, no other application may be made under section 65.1 in relation to the offender except with leave of the court. Recovery of fines and amounts 65.3 If a person is convicted of an offence under this Act and a fine that is imposed is not paid when required or if a court orders an offender to pay an amount under subsection 65(1) or 65.1(1), the prosecutor may, by filing the conviction or order, as the case may be, enter as a judgment the amount of the fine or the amount ordered to be paid, and costs, if any, in any court of competent jurisdiction in Canada, and the judgment is enforceable against the person in the same manner as if it were a judgment rendered against them in that court in civil proceedings. 27. The Act is amended by adding the following after section 71: ADMINISTRATIVE MONETARY PENALTIES Powers Regulations 71.01 (1) The Governor in Council may make regulations (a) designating as a violation that may be proceeded with in accordance with this Act (i) the contravention of any specified provision of this Act or of any of its regulations, (ii) the contravention of any direction, requirement, decision or order, or of any direction, requirement, decision or order of a specified class of directions, requirements, decisions or orders, made under this Act, or C. 4 Energy Safety (iii) the failure to comply with any term, condition or requirement of (A) an operating licence or authorization or any specified class of operating licences or authorizations, or (B) any approval, leave or exemption or any specified class of approvals, leave or exemptions granted under this Act; (b) respecting the determination of, or the method of determining, the amount payable as the penalty, which may be different for individuals and other persons, for each violation; and (c) respecting the service of documents required or authorized under section 71.06, 71.2 or 71.5, including the manner and proof of service and the circumstances under which documents are considered to be served. Maximum penalty Powers (2) The amount that may be determined under any regulations made under paragraph (1)(b) as the penalty for a violation shall not be more than $25,000, in the case of an individual, and $100,000, in the case of any other person. 71.02 The National Energy Board may (a) establish the form of notices of violation; (b) designate persons or classes of persons who are authorized to issue notices of violation; (c) establish, in respect of each violation, a short-form description to be used in notices of violation; and (d) designate persons or classes of persons to conduct reviews under section 71.4. Violations Commission of violation 71.03 (1) Every person who contravenes or fails to comply with a provision, direction, requirement, decision or order, or term or condition the contravention of which, or the failure to comply with which, is designated to be a violation by a regulation made under paragraph 71.01(1)(a) commits a violation and is liable to a penalty of an amount to be determined in accordance with the regulations. 2013-2014-2015 Sûreté et sécurité en Purpose of penalty (2) The purpose of the penalty is to promote compliance with this Act and not to punish. Liability of directors, officers, etc. 71.04 If a corporation commits a violation, any director, officer, or agent or mandatary of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the violation is a party to the violation and is liable to a penalty of an amount to be determined in accordance with the regulations, whether or not the corporation has been proceeded against in accordance with this Act. Proof of violation 71.05 In any proceedings under this Act against a person in relation to a violation, it is sufficient proof of the violation to establish that it was committed by an employee, or agent or mandatary, of the person, whether or not the employee, or agent or mandatary is identified or proceeded against in accordance with this Act. Issuance and service of notice of violation 71.06 (1) If a person designated under paragraph 71.02(b) believes on reasonable grounds that a person has committed a violation, the designated person may issue a notice of violation and cause it to be served on the person. Contents (2) The notice of violation shall (a) name the person that is believed to have committed the violation; (b) set out the relevant facts surrounding the violation; (c) set out the amount of the penalty for the violation; (d) inform the person of their right, under section 71.2, to request a review with respect the amount of the penalty or the facts of the violation, and of the prescribed period within which that right is to be exercised; (e) inform the person of the manner of paying the penalty set out in the notice; and (f) inform the person that, if they do not exercise their right to request a review or if they do not pay the penalty, they will be considered to have committed the violation and that they are liable to the penalty set out in the notice. C. 4 Energy Safety Rules About Violations Certain defences not available 71.07 (1) A person named in a notice of violation does not have a defence by reason that the person (a) exercised due diligence to prevent the commission of the violation; or (b) reasonably and honestly believed in the existence of facts that, if true, would exonerate the person. Common law principles (2) Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence under this Act applies in respect of a violation to the extent that it is not inconsistent with this Act. Continuing violation 71.08 A violation that is committed or continued on more than one day constitutes a separate violation for each day on which it is committed or continued. Violation or offence 71.09 (1) Proceeding with any act or omission as a violation under this Act precludes proceeding with it as an offence under this Act, and proceeding with it as an offence under this Act precludes proceeding with it as a violation under this Act. Violations not offences (2) For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply in respect of a violation. Limitation or prescription period 71.1 No notice of violation is to be issued more than two years after the day on which the matter giving rise to the violation occurred. Reviews Right to request review 71.2 A person who is served with a notice of violation may, within 30 days after the day on which it is served, or within any longer period that the National Energy Board allows, make a request to that Board for a review of the amount of the penalty or the facts of the violation, or both. 2013-2014-2015 Sûreté et sécurité en Correction or cancellation of notice of violation 71.3 At any time before a request for a review in respect of a notice of violation is received by the National Energy Board, a person designated under paragraph 71.02(b) may cancel the notice of violation or correct an error in it. Review 71.4 (1) On receipt of a request made under section 71.2, the National Energy Board shall conduct the review or cause the review to be conducted by a person designated under paragraph 71.02(d). Restriction (2) The National Energy Board shall conduct the review if the notice of violation was issued by a person designated under paragraph 71.02(d). Object of review 71.5 (1) The National Energy Board or the person conducting the review shall determine, as the case may be, whether the amount of the penalty for the violation was determined in accordance with the regulations or whether the person committed the violation, or both. Determination (2) The National Energy Board or the person conducting the review shall render a determination and the reasons for it in writing and cause the person who requested the review to be served with a copy of them. Correction of penalty (3) If the National Energy Board or the person conducting the review determines that the amount of the penalty for the violation was not determined in accordance with the regulations, the Board or the person, as the case may be, shall correct the amount of the penalty. Responsibility (4) If the National Energy Board or the person conducting the review determines that the person who requested the review committed the violation, the person who requested the review is liable to the penalty as set out in the notice issued under section 71.06 or as set out in the determination if the amount of the penalty was corrected under subsection (3). Determination final (5) A determination made under this section is final and binding and, except for judicial review under the Federal Courts Act, is not subject to appeal or to review by any court. C. 4 Federal Court (6) Despite section 28 of the Federal Courts Act, the Federal Court has exclusive original jurisdiction to hear and determine an application for judicial review of a determination made under this section by the National Energy Board. Burden of proof 71.6 If the facts of a violation are reviewed, the person who issued the notice of violation shall establish, on a balance of probabilities, that the person named in it committed the violation identified in it. Energy Safety Responsibility Payment 71.7 If a person pays the penalty set out in a notice of violation, the person is considered to have committed the violation and proceedings in respect of it are ended. Failure to act 71.8 A person that neither pays the penalty imposed under this Act nor requests a review within the period referred to in section 71.2 is considered to have committed the violation and is liable to the penalty. Recovery of Penalties Debt to Her Majesty 71.9 (1) A penalty constitutes a debt due to Her Majesty in right of Canada and may be recovered in the Federal Court or any other court of competent jurisdiction. Limitation period (2) No proceedings to recover the debt are to be instituted more than five years after the day on which the debt becomes payable. Certificate 72. (1) The National Energy Board may issue a certificate of non-payment certifying the unpaid amount of any debt referred to in subsection 71.9(1). Registration in Federal Court (2) Registration in the Federal Court or in any other court of competent jurisdiction of a certificate of non-payment issued under subsection (1) has the same effect as a judgment of that court for a debt of the amount specified in the certificate and all related registration costs. Sûreté et sécurité en 2013-2014-2015 General Admissibility of documents 72.01 In the absence of evidence to the contrary, a document that appears to be a notice issued under subsection 71.06(1) is presumed to be authentic and is proof of its contents in any proceeding in respect of a violation. Publication 72.02 The National Energy Board may make public the nature of a violation, the name of the person who committed it and the amount of the penalty. 28. The Act is amended by adding, after section 74, the Schedules 1 and 2 set out in Schedule 1 to this Act. R.S., c. 36 (2nd Supp.) CANADA PETROLEUM RESOURCES ACT 29. Paragraph 12(1)(b) of the French version of the Canada Petroleum Resources Act is replaced by the following: b) problème environnemental ou social grave; 30. Subsection 28(5) of the French version of the Act is replaced by the following: Limite (5) La déclaration de découverte importante ne peut être modifiée en vue de réduire le périmètre ou annulée avant la date d’expiration du permis de prospection visé au paragraphe 30(1) ou moins de trois ans après la date de prise d’effet de l’attestation visée au paragraphe 30(2). 31. (1) Subsections 33(1) and (2) of the Act are replaced by the following: Drilling orders 33. (1) Subject to subsections (2) to (4), the Minister may, at any time after the National Energy Board has made a declaration of significant discovery, by order subject to section 106, require the interest owner of any interest in relation to any portion of the significant discovery area to drill a well on any portion of the significant discovery area that is subject to that interest, in accordance with any directions that may be set out in the order, and to commence the drilling within one year after the making of the order or within any longer period that the Minister specifies in the order. C. 4 Exception (2) No order may be made under subsection (1) with respect to any interest owner who has completed a well on the relevant frontier lands within six months after the completion of that well. Energy Safety (2) Subsection 33(3) of the French version of the Act is replaced by the following: Condition (3) Il ne peut être pris d’arrêté de forage dans les trois ans qui suivent la date d’abandon du puits qui a mis en évidence l’existence d’une découverte importante. (3) Subsection 33(5) of the French version of the Act is replaced by the following: Définition de « date d’abandon du puits » (5) Pour l’application du paragraphe (3), la date d’abandon du puits est celle à laquelle le puits a été abandonné ou complété ou son exploitation suspendue conformément aux règlements applicables en matière de forage. 32. Subsection 35(3) of the Act is replaced by the following: Application of certain provisions (3) Subsections 28(3) to (6) apply, with any modifications that the circumstances require, with respect to a declaration made under subsection (1) or (2). 33. Subsection 36(1) of the Act is replaced by the following: Notice of order to reduce term of interest 36. (1) The Minister may, at any time after the National Energy Board has made a declaration of commercial discovery, give notice to the interest owner of any interest in relation to any portion of the commercial discovery area where commercial production of petroleum has not commenced before that time stating that, after any period of not less than six months that may be specified in the notice, an order may be made reducing the term of that interest. 1992, c. 35, s. 38(1) 34. (1) The definition “date d’abandon du forage” in subsection 101(1) of the French version of the Act is repealed. 1992, c. 35, s. 38(1) (2) The definition “well termination date” in subsection 101(1) of the English version of the Act is replaced by the following: 2013-2014-2015 “well termination date” « date d’abandon du puits » Sûreté et sécurité en “well termination date” means the date on which a well has been abandoned, completed or suspended in accordance with any applicable regulations respecting the drilling for petroleum made under the Canada Oil and Gas Operations Act. (3) Subsection 101(1) of the French version of the Act is amended by adding the following in alphabetical order: « date d’abandon du puits » “well termination date” « date d’abandon du puits » Date à laquelle le puits a été abandonné ou complété ou son exploitation suspendue conformément aux règlements applicables en matière de forage pris sous le régime de la Loi sur les opérations pétrolières au Canada. (4) Section 101 of the Act is amended by adding the following after subsection (6): Disclosure — governments and agencies (6.1) The National Energy Board may disclose any information or documentation that it obtains under this Act or the Canada Oil and Gas Operations Act — to officials of the Government of Canada, the government of a province or a foreign government or to the representatives of any of their agencies — for the purposes of a federal, provincial or foreign law, as the case may be, that deals primarily with a petroleum-related work or activity, including the exploration for and the management, administration and exploitation of petroleum resources, if (a) the government or agency undertakes to keep the information or documentation confidential and not to disclose it without the Board’s written consent; (b) the information or documentation is disclosed in accordance with any conditions agreed to by the Board and the government or agency; and (c) in the case of disclosure to a foreign government or agency, the Minister consents in writing. Disclosure — Minister (6.2) The National Energy Board may disclose to the Minister the information or documentation that it has disclosed or intends C. 4 Energy Safety to disclose under subsection (6.1), but the Minister is not to further disclose that information or documentation unless the Board consents in writing to that disclosure or the Minister is required by an Act of Parliament to disclose that information or documentation. Consent (6.3) For the purposes of paragraph (6.1)(a) and subsection (6.2), the National Energy Board may consent to the further disclosure of information or documentation only if the Board itself is authorized under this section to disclose it. (5) Paragraphs 101(7)(a) to (c) of the French version of the Act are replaced by the following: a) un puits d’exploration, si les renseignements proviennent effectivement du forage du puits et si deux ans se sont écoulés depuis la date d’abandon du puits; b) un puits de délimitation, s’ils proviennent effectivement du forage du puits et si deux ans se sont écoulés depuis la date d’abandon du puits d’exploration en cause ou si quatrevingt-dix jours se sont écoulés depuis la date d’abandon du puits de délimitation, selon la dernière des éventualités à survenir; c) un puits d’exploitation, s’ils proviennent effectivement du forage du puits et si deux ans se sont écoulés depuis la date d’abandon du puits d’exploration en cause ou si soixante jours se sont écoulés depuis la date d’abandon du puits d’exploitation, selon la dernière des éventualités à survenir; (6) Subparagraph 101(7)(d)(ii) of the French version of the Act is replaced by the following: (ii) par ailleurs, cinq ans après leur achèvement; (7) Subparagraph 101(7)(e)(ii) of the French version of the Act is replaced by the following: (ii) par ailleurs, au plus tôt soit cinq ans après leur achèvement, soit après que ces terres sont devenues réserves de l’État; 2013-2014-2015 Sûreté et sécurité en (8) Section 101 of the Act is amended by adding the following after subsection (7): Applicant and proposed work or activity (8) Subsection (2) does not apply in respect of information regarding the applicant for an operating licence or authorization under subsection 5(1) of the Canada Oil and Gas Operations Act, or the scope, purpose, location, timing and nature of the proposed work or activity for which the authorization is sought. Public hearing (9) Subsection (2) does not apply in respect of information or documentation provided for the purposes of a public hearing conducted under section 5.331 of the Canada Oil and Gas Operations Act. Safety or environmental protection (10) Subject to section 101.1, the National Energy Board may disclose all or part of any information or documentation related to safety or environmental protection that is provided in relation to an application for an operating licence or authorization under subsection 5(1) of the Canada Oil and Gas Operations Act or to an operating licence or authorization that is issued under that subsection or provided in accordance with any regulation made under that Act. The Board is not, however, permitted to disclose information or documentation if the Board is satisfied that (a) disclosure of it could reasonably be expected to result in a material loss or gain to a person, or to prejudice their competitive position, and the potential harm resulting from the disclosure outweighs the public interest in making the disclosure; (b) it is financial, commercial, scientific or technical information or documentation that is confidential and has been consistently treated as such by a person who would be directly affected by its disclosure, and for which the person’s interest in confidentiality outweighs the public interest in its disclosure; or (c) there is a real and substantial risk that disclosure of it will impair the security of pipelines, as defined in section 2 of the Canada Oil and Gas Operations Act, buildings, installations, vessels, vehicles, aircraft C. 4 Energy Safety or systems, including computer or communication systems, used for any work or activity in respect of which that Act applies — or methods employed to protect them — and the need to prevent its disclosure outweighs the public interest in its disclosure. Exception (11) Subsections (8) to (10) do not apply in respect of the classes of information or documentation described in paragraphs (7)(a) to (e) and (i). 35. The Act is amended by adding the following after section 101: Notice — subsection 101(10) 101.1 (1) If the National Energy Board intends to disclose any information or documentation under subsection 101(10), the Board shall make every reasonable effort to give the person who provided it written notice of the Board’s intention to disclose it. Waiver of notice (2) Any person to whom a notice is required to be given under subsection (1) may waive the requirement, and if they have consented to the disclosure they are deemed to have waived the requirement. Contents of notice (3) A notice given under subsection (1) shall include (a) a statement that the National Energy Board intends to disclose information or documentation under subsection 101(10); (b) a description of the information or documentation that was provided by the person to whom the notice is given; and (c) a statement that the person may, within 20 days after the day on which the notice is given, make written representations to the Board as to why the information or documentation, or a portion of it, should not be disclosed. Representations (4) If a notice is given to a person under subsection (1), the National Energy Board shall (a) give the person the opportunity to make, within 20 days after the day on which the notice is given, written representations to the 2013-2014-2015 Sûreté et sécurité en Board as to why the information or documentation, or a portion of it, should not be disclosed; and (b) after the person has had the opportunity to make representations, but no later than 30 days after the day on which the notice is given, make a decision as to whether or not to disclose the information or documentation and give written notice of the decision to the person. Contents of notice of decision to disclose (5) A notice given under paragraph (4)(b) of a decision to disclose information or documentation shall include (a) a statement that the person to whom the notice is given may request a review of the decision under subsection (7) within 20 days after the notice is given; and (b) a statement that if no review is requested under subsection (7) within 20 days after the notice is given, the National Energy Board shall disclose the information or documentation. Disclosure of information or documentation (6) If, under paragraph (4)(b), the National Energy Board decides to disclose the information or documentation, the Board shall disclose it on the expiry of 20 days after a notice is given under that paragraph, unless a review of the decision is requested under subsection (7). Review (7) Any person to whom the National Energy Board is required under paragraph (4)(b) to give a notice of a decision to disclose information or documentation may, within 20 days after day on which the notice is given, apply to the Federal Court for a review of the decision. Hearing in summary way (8) An application made in accordance with subsection (7) shall be heard and determined in a summary way in accordance with any special rules made in respect of such applications under section 46 of the Federal Courts Act. Court to take precautions against disclosing (9) In any proceedings before the Federal Court arising from an application made in accordance with subsection (7), the Court shall take every reasonable precaution, including, when appropriate, conducting hearings in C. 4 Energy Safety camera, to avoid the disclosure by the Court or any person of any information or documentation that, under this Act, is privileged or is not to be disclosed. 36. (1) Subsection 107(1) of the Act is amended by striking out “and” at the end of paragraph (c) and by adding the following after that paragraph: (c.1) respecting the fees or charges, or the method of calculating the fees or charges, to be paid for the provision, by the National Energy Board or the Minister, of a service or a product under this Act; (c.2) respecting the fees or charges, or the method of calculating the fees or charges, to be paid by a holder of an interest or a share in an interest in respect of any of the National Energy Board’s or the Minister’s activities under or related to this Act; (c.3) respecting the refund of all or part of any fee or charge referred to in paragraph (c.1) or (c.2), or the method of calculating that refund; and (2) Section 107 of the Act is amended by adding the following after subsection (1): Amounts not to exceed cost (1.1) The amounts of the fees or charges referred to in paragraph (1)(c.1) shall not exceed the cost of providing the services or products. Amounts not to exceed cost (1.2) The amounts of the fees or charges referred to in paragraph (1)(c.2) shall not exceed the cost of performing the activities under or related to this Act. 1987, c. 3 CANADA-NEWFOUNDLAND ATLANTIC ACCORD IMPLEMENTATION ACT 37. Section 2 of the Canada-Newfoundland Atlantic Accord Implementation Act is amended by adding the following in alphabetical order: “spill-treating agent” « agent de traitement » “spill-treating agent”, except in section 161.5, means a spill-treating agent that is on the list established under section 14.2 of the Canada Oil and Gas Operations Act. 2013-2014-2015 Sûreté et sécurité en 38. Section 7 of the Act is replaced by the following: Provincial Minister’s approval 7. Before a regulation is made under subsection 5(1), section 29.1, subsection 41(7), section 64, subsection 67(2), section 118, subsection 122(1), 125(1), 149(1), 152(5), 162(2.3), 163(1.02) or 202.01(1) or section 203, the Federal Minister shall consult the Provincial Minister with respect to the proposed regulation and the regulation shall not be made without the Provincial Minister’s approval. 39. The Act is amended by adding the following after section 29: COST RECOVERY Regulations respecting fees, etc. 29.1 (1) Subject to section 7, the Governor in Council may make regulations (a) respecting the fees or charges, or the method of calculating the fees or charges, to be paid for the provision, by the Board, of a service or product under this Act; (b) respecting the fees or charges, or the method of calculating the fees or charges, in respect of any of the Board’s activities under this Act or under the Canadian Environmental Assessment Act, 2012, that are to be paid by (i) a person who makes an application for an authorization under paragraph 138(1)(b) or an application under subsection 139(2), or (ii) the holder of an operating licence issued under paragraph 138(1)(a) or an authorization issued under paragraph 138(1)(b); and (c) respecting the refund of all or part of any fee or charge referred to in paragraph (a) or (b), or the method of calculating that refund. Amounts not to exceed cost (2) The amounts of the fees or charges referred to in paragraph (1)(a) shall not exceed the cost of providing the services or products. Amounts not to exceed cost (3) The amounts of the fees or charges referred to in paragraph (1)(b) shall not exceed the cost of the Board’s activities under this Act or under the Canadian Environmental Assessment Act, 2012. C. 4 Non-application of User Fees Act 29.2 The User Fees Act does not apply to any fees or charges payable in accordance with regulations made under section 29.1. Remittance of fees and charges 29.3 One half of the amounts of the fees and charges obtained in accordance with regulations made under section 29.1 shall be paid to the credit of the Receiver General and the other half shall be paid to the credit of Her Majesty in right of the Province, in the time and manner prescribed under those regulations. Energy Safety 40. Subsection 44(1) of the English version of the Act is replaced by the following: Public review 44. (1) Subject to any directives issued under subsection 42(1), the Board shall conduct a public review in relation to any potential development of a pool or field unless the Board is of the opinion that it is not required on any ground the Board considers to be in the public interest. 41. The Act is amended by adding the following after section 44: PUBLIC HEARINGS Public hearings 44.1 The Board may conduct a public hearing in relation to the exercise of any of its powers or the performance of any of its duties and functions as a responsible authority as defined in subsection 2(1) of the Canadian Environmental Assessment Act, 2012. Confidentiality 44.2 At any public hearing conducted under section 44.1, the Board may take any measures and make any order that it considers necessary to ensure the confidentiality of any information likely to be disclosed at the hearing if the Board is satisfied that (a) disclosure of the information could reasonably be expected to result in a material loss or gain to a person directly affected by the hearing, or to prejudice the person’s competitive position, and the potential harm resulting from the disclosure outweighs the public interest in making the disclosure; or 2013-2014-2015 Sûreté et sécurité en (b) the information is financial, commercial, scientific or technical information that is confidential information supplied to the Board and (i) the information has been consistently treated as confidential information by a person directly affected by the hearing, and (ii) the person’s interest in confidentiality outweighs the public interest in its disclosure. Confidentiality — security 44.3 At any public hearing conducted under section 44.1, the Board may take any measures and make any order that it considers necessary to ensure the confidentiality of information that is likely to be disclosed at the hearing if the Board is satisfied that (a) there is a real and substantial risk that disclosure of the information will impair the security of pipelines, as defined in section 135, installations, vessels, aircraft or systems, including computer or communication systems, or methods employed to protect them; and (b) the need to prevent disclosure of the information outweighs the public interest in its disclosure. Exception 44.4 The Board shall not take any measures or make any order under section 44.2 or 44.3 in respect of information or documentation referred to in paragraphs 119(5)(a) to (e) and (i). 42. Subsection 71(5) of the French version of the Act is replaced by the following: Idem (5) La déclaration de découverte importante ne peut être modifiée en vue de réduire le périmètre ou annulée avant la date d’expiration du permis de prospection visé au paragraphe 73(1) ou moins de trois ans après la date de prise d’effet de l’attestation visée au paragraphe 73(2). 43. (1) Subsection 76(2) of the Act is replaced by the following: C. 4 Exception (2) No order may be made under subsection (1) with respect to any interest owner who has completed a well on the relevant portion of the offshore area within six months after the completion of that well. Energy Safety (2) Subsection 76(3) of the French version of the Act is replaced by the following: Condition (3) Il ne peut être pris d’arrêté de forage dans les trois ans qui suivent la date d’abandon du puits qui a mis en évidence une découverte importante. (3) Subsection 76(5) of the French version of the Act is replaced by the following: Définition de « date d’abandon du puits » (5) Pour l’application du paragraphe (3), la date d’abandon du puits est celle à laquelle le puits a été abandonné ou complété ou son exploitation suspendue conformément aux règlements applicables en matière de forage. 44. Subsection 99(2) of the French version of the Act is replaced by the following: Trésor (2) Dès que possible après leur recouvrement ou réception par l’Office sous le régime du présent article, les montants sont déposés au crédit du receveur général et versés au Trésor selon les modalités prescrites par le Conseil du Trésor conformément à la Loi sur la gestion des finances publiques. 45. Section 118 of the Act is amended by adding “and” at the end of paragraph (d) and by repealing paragraph (e). 46. (1) The definition “date d’abandon du forage” in subsection 119(1) of the French version of the Act is repealed. (2) The definition “well termination date” in subsection 119(1) of the English version of the Act is replaced by the following: “well termination date” « date d’abandon du puits » “well termination date” means the date on which a well has been abandoned, completed or suspended in accordance with any applicable regulations respecting the drilling for petroleum made under Part III. 2013-2014-2015 Sûreté et sécurité en (3) Subsection 119(1) of the French version of the Act is amended by adding the following in alphabetical order: « date d’abandon du puits » “well termination date” « date d’abandon du puits » Date à laquelle le puits a été abandonné ou complété ou son exploitation suspendue conformément aux règlements applicables en matière de forage pris sous le régime de la partie III. (4) Subsection 119(2) of the French version of the Act is replaced by the following: Protection des renseignements (2) Sous réserve de l’article 18 et des autres dispositions du présent article, les renseignements fournis pour l’application de la présente partie, de la partie III ou de leurs règlements, sont, que leur fourniture soit obligatoire ou non, protégés et nul ne peut, sciemment, les communiquer sans le consentement écrit de la personne qui les a fournis, si ce n’est pour l’application de ces parties ou dans le cadre de procédures judiciaires relatives intentées à cet égard. (5) Paragraphs 119(5)(a) to (c) of the French version of the Act are replaced by the following: a) un puits d’exploration, si les renseignements proviennent effectivement du forage du puits et si deux ans se sont écoulés depuis la date d’abandon du puits; b) un puits de délimitation, s’ils proviennent effectivement du forage du puits et si deux ans se sont écoulés depuis la date d’abandon du puits d’exploration en cause ou si quatrevingt-dix jours se sont écoulés depuis la date d’abandon du puits de délimitation, selon la dernière des éventualités à survenir; c) un puits d’exploitation, s’ils proviennent effectivement du forage du puits et si deux ans se sont écoulés depuis la date d’abandon du puits d’exploration en cause ou si soixante jours se sont écoulés depuis la date d’abandon du puits d’exploitation, selon la dernière des éventualités à survenir; (6) Section 119 of the Act is amended by adding the following after subsection (5): C. 4 Disclosure — governments and agencies (6) The Board may disclose any information or documentation that it obtains under this Part or Part III — to officials of the Government of Canada, the Government of the Province or any other provincial government, or a foreign government or to the representatives of any of their agencies — for the purposes of a federal, provincial or foreign law, as the case may be, that deals primarily with a petroleum-related work or activity, including the exploration for and the management, administration and exploitation of petroleum resources, if Energy Safety (a) the government or agency undertakes to keep the information or documentation confidential and not to disclose it without the Board’s written consent; (b) the information and documentation is disclosed in accordance with any conditions agreed to by the Board and the government or agency; and (c) in the case of disclosure to a foreign government or agency, the Federal Minister and Provincial Minister consent in writing. Disclosure — Minister (7) The Board may disclose to the Federal Minister and Provincial Minister the information or documentation that it has disclosed or intends to disclose under subsection (6), but the Federal Minister and the Provincial Minister are not to further disclose that information or documentation unless the Board consents in writing to that disclosure or the Federal Minister or the Provincial Minister is required by an Act of Parliament or an Act of the Legislature of the Province, as the case may be, to disclose that information or documentation. Consent (8) For the purposes of paragraph (6)(a) and subsection (7), the Board may consent to the further disclosure of information or documentation only if the Board itself is authorized under this section to disclose it. Applicant and proposed work or activity (9) Subsection (2) does not apply in respect of information regarding the applicant for an operating licence or authorization under subsection 138(1) or the scope, purpose, location, 2013-2014-2015 Sûreté et sécurité en timing and nature of the proposed work or activity for which the licence or authorization is sought. Public hearing (10) Subsection (2) does not apply in respect of information or documentation provided for the purposes of a public hearing conducted under section 44.1. Safety or environmental protection (11) Subject to section 119.1, the Board may disclose all or part of any information or documentation related to safety or environmental protection that is provided in relation to an application for an operating licence or authorization under subsection 138(1), or to an operating licence or authorization that is issued under that subsection or provided in accordance with any regulations made under this Part or Part III. The Board is not, however, permitted to disclose information or documentation if the Board is satisfied that (a) disclosure of it could reasonably be expected to result in a material loss or gain to a person, or to prejudice their competitive position, and the potential harm resulting from the disclosure outweighs the public interest in making the disclosure; (b) it is financial, commercial, scientific or technical information or documentation that is confidential and has been consistently treated as such by a person who would be directly affected by its disclosure, and for which the person’s interest in confidentiality outweighs the public interest in its disclosure; or (c) there is a real and substantial risk that disclosure of it will impair the security of pipelines, as defined in section 135, installations, vessels, aircraft, or systems, including computer or communication systems, used for any work or activity in respect of which this Act applies — or methods employed to protect them — and the need to prevent its disclosure outweighs the public interest in its disclosure. C. 4 Exception (12) Subsections (9) to (11) do not apply in respect of information or documentation described in paragraphs (5)(a) to (e) and (i). Energy Safety 47. The Act is amended by adding the following after section 119: Notice — subsection 119(11) 119.1 (1) If the Board intends to disclose any information or documentation under subsection 119(11), the Board shall make every reasonable effort to give the person who provided it written notice of the Board’s intention to disclose it. Waiver of notice (2) Any person to whom a notice is required to be given under subsection (1) may waive the requirement, and if they have consented to the disclosure they are deemed to have waived the requirement. Contents of notice (3) A notice given under subsection (1) shall include (a) a statement that the Board intends to disclose information or documentation under subsection 119(11); (b) a description of the information or documentation that was provided by the person to whom the notice is given; and (c) a statement that the person may, within 20 days after the day on which the notice is given, make written representations to the Board as to why the information or documentation, or a portion of it, should not be disclosed. Representations (4) If a notice is given to a person under subsection (1), the Board shall (a) give the person the opportunity to make, within 20 days after the day on which the notice is given, written representations to the Board as to why the information or documentation, or a portion of it, should not be disclosed; and (b) after the person has had the opportunity to make representations, but no later than 30 days after the day on which the notice is given, make a decision as to whether or not to disclose the information or documentation and give written notice of the decision to the person. 2013-2014-2015 Contents of notice of decision to disclose Sûreté et sécurité en (5) A notice given under paragraph (4)(b) of a decision to disclose information or documentation shall include (a) a statement that the person to whom the notice is given may request a review of the decision under subsection (7) within 20 days after the day on which the notice is given; and (b) a statement that if no review is requested under subsection (7) within 20 days after the day on which the notice is given, the Board shall disclose the information or documentation. Disclosure of information or documentation (6) If, under paragraph (4)(b), the Board decides to disclose the information or documentation, the Board shall disclose it on the expiry of 20 days after the day on which a notice is given under that paragraph, unless a review of the decision is requested under subsection (7). Review (7) Any person to whom the Board is required under paragraph (4)(b) to give a notice of a decision to disclose information or documentation may, within 20 days after the day on which the notice is given, apply to the Trial Division of the Supreme Court of Newfoundland and Labrador for a review of the decision. Hearing in summary way (8) An application made under subsection (7) shall be heard and determined in a summary way in accordance with any applicable rules of practice and procedure of that Court. Court to take precautions against disclosing (9) In any proceedings arising from an application under subsection (7), the Trial Division of the Supreme Court of Newfoundland and Labrador shall take every reasonable precaution, including, when appropriate, conducting hearings in camera, to avoid the disclosure by the Court or any person of any information or documentation that, under this Act, is privileged or is not to be disclosed. 48. Section 135.1 of the Act is amended by adding the following after paragraph (b): (b.1) accountability in accordance with the “polluter pays” principle; C. 4 1992, c. 35, s. 57 49. Section 137.1 of the Act is replaced by the following: Delegation 137.1 The Board may delegate any of the Board’s powers under section 138, 138.2, 138.3, 139.1, 139.2, 162.1 or 163 to any person, and the person shall exercise those powers in accordance with the terms of the delegation. 1992, c. 35, s. 58 50. (1) Subsection 138(3) of the Act is replaced by the following: Requirements for operating licence (3) An operating licence is subject to any requirements that are determined by the Board or that are prescribed and to any deposits that are prescribed. 1992, c. 35, s. 58 (2) Paragraph 138(5)(a) of the Act is replaced by the following: Energy Safety (a) a requirement, approval or deposit subject to which the licence or authorization was issued; (a.1) a fee or charge payable in accordance with regulations made under section 29.1; 1992, c. 35, s. 58 (3) Paragraph 138(5)(c) of the Act is replaced by the following: (c) subsection 139.1(3), 139.2(2), 162.1(4) or (5) or 163(1.1), (1.2) or (5); or 51. The Act is amended by adding the following after section 138: Environmental assessment 138.01 (1) If an application for an authorization under paragraph 138(1)(b) or an application made under subsection 139(2) is in respect of a physical activity described in subsection (2), the Board shall issue the decision statement referred to in section 54 of the Canadian Environmental Assessment Act, 2012 in respect of the physical activity within 12 months after the day on which the applicant has, in the Board’s opinion, provided a complete application. Physical activity (2) The physical activity in question is a physical activity that: (a) is carried out in the offshore area; (b) is designated by regulations made under paragraph 84(a) of the Canadian Environmental Assessment Act, 2012 or in an order made under subsection 14(2) of that Act; 2013-2014-2015 Sûreté et sécurité en (c) is one for which the Board is the responsible authority as defined in subsection 2(1) of that Act; and (d) is one in relation to which an environmental assessment was not referred to a review panel under section 38 of that Act. It includes any physical activity that is incidental to the physical activity described in paragraphs (a) to (d). Excluded period (3) If the Board requires the applicant to provide information or undertake a study with respect to the physical activity, the period that is taken by the applicant, in the Board’s opinion, to comply with the requirement is not included in the calculation of the period referred to in subsection (1). Public notice (4) The Board shall, without delay, make public (a) the date on which the 12-month period referred to in subsection (1) begins; and (b) the dates on which the period referred to in subsection (3) begins and ends. Participant funding program 138.02 The Board may establish a participant funding program to facilitate the participation of the public in the environmental assessment as defined in subsection 2(1) of the Canadian Environmental Assessment Act, 2012 of any physical activity described in subsection 138.01(2) that meets the condition set out in paragraph 58(1)(a) of that Act and that is the subject of an application for an authorization under paragraph 138(1)(b) or an application made under subsection 139(2). 52. (1) The Act is amended by adding the following after section 138.2: C. 4 Energy Safety Spill-treating Agent Net environmental benefit 138.21 The Board shall not permit the use of a spill-treating agent in an authorization issued under paragraph 138(1)(b) unless the Board determines that the use of the spill-treating agent is likely to achieve a net environmental benefit. (2) Section 138.21 of the Act is replaced by the following: Net environmental benefit 138.21 The Board shall not permit the use of a spill-treating agent in an authorization issued under paragraph 138(1)(b) unless the Board determines, taking into account any prescribed factors and any factors the Board considers appropriate, that the use of the spill-treating agent is likely to achieve a net environmental benefit. 1992, c. 35, s. 58 53. Section 138.3 of the Act and the heading before it are replaced by the following: Financial Requirements Compliance with certain provisions 138.3 The Board shall, before issuing an authorization for a work or activity referred to in paragraph 138(1)(b), ensure that the applicant has complied with the requirements of subsections 162.1(1) or (2) and 163(1) or (1.01) in respect of that work or activity. 1992, c. 35, s. 63 54. (1) The portion of subsection 149(1) of the Act before paragraph (a) is replaced by the following: Governor in Council’s regulatory power 149. (1) Subject to section 7, the Governor in Council may, for the purposes of safety, the protection of the environment, and accountability as well as for the production and conservation of petroleum resources, make regulations 1992, c. 35, s. 63 (2) Paragraph 149(1)(a) of the French version of the Act is replaced by the following: a) définir « pétrole » et « gaz » pour l’application des sections I et II, « installation » et « équipement » pour l’application des articles 139.1 et 139.2 et « grave » pour l’application de l’article 165; 2013-2014-2015 Sûreté et sécurité en (3) Subsection 149(1) of the Act is amended by adding the following after paragraph (b): (b.1) concerning the measures to be taken in preparation for or in the case of a spill, as defined in subsection 160(1), including measures concerning the use of a spilltreating agent; (b.2) concerning the process for the determination of net environmental benefit; (b.3) concerning the variation or revocation of an approval referred to in paragraph 161.1(1)(b); (4) Subsection 149(1) of the Act is amended by striking out “and” at the end of paragraph (h) and by adding the following after that paragraph: (h.1) establishing the requirements for a pooled fund for the purposes of subsection 163(1.01); (h.2) concerning the circumstances under which the Board may make a recommendation for the purposes of subsection 163.1(1) and the information to be submitted with respect to that recommendation; (h.3) concerning the creation, conservation and production of records; and (5) Section 149 of the Act is amended by adding the following after subsection (2): Spill-treating agents (3) Regulations made under subsection (1) respecting a spill-treating agent shall, in addition to the requirements set out in section 7, be made on the recommendation of the Federal Minister and the Minister of the Environment. 55. The Act is amended by adding the following after section 149: Amendments to Schedule 1 or 2 149.1 (1) The Governor in Council may, by order, amend Schedule 1 or 2 to add, amend or remove a reference to a federal Act or regulation, or to a provision of a federal Act or regulation. C. 4 Recommendation (2) The order shall be made on the recommendation of the Federal Minister and every minister responsible for the administration of the provision. 1992, c. 35, s. 65 56. Subsection 151.1(1) of the Act is replaced by the following: Guidelines and interpretation notes 151.1 (1) The Board may issue and publish, in any manner the Board considers appropriate, guidelines and interpretation notes with respect to the application and administration of sections 45, 138 and 139 and subsection 163(1.01) and any regulations made under sections 29.1 and 149. 1992, c. 35, s. 73(1); 2001, c. 26, s. 324(8) 57. Subsections 160(1) to (3) of the Act are replaced by the following: Definition of “spill” 160. (1) In sections 161 to 165, “spill” means a discharge, emission or escape of petroleum, other than one that is authorized under subsection 161.5(1), the regulations or any other federal law. It does not include a discharge from a vessel to which Part 8 or 9 of the Canada Shipping Act, 2001 applies or from a ship to which Part 6 of the Marine Liability Act applies. Definition of “actual loss or damage” (2) In section 162, “actual loss or damage” includes loss of income, including future income, and, with respect to any Aboriginal peoples of Canada, loss of hunting, fishing and gathering opportunities. It does not include loss of income recoverable under subsection 42(3) of the Fisheries Act. Definition of “debris” (3) In sections 162 to 163 and 165, “debris” means any installation or structure that was put in place in the course of any work or activity required to be authorized under paragraph 138(1)(b) and that has been abandoned without an authorization that may be required by or Energy Safety 2013-2014-2015 Sûreté et sécurité en under this Part, or any material that has broken away or been jettisoned or displaced in the course of any of that work or activity. 58. (1) The Act is amended by adding the following after section 161: Spill-treating agents 161.1 (1) The provisions referred to in Schedule 1 do not apply to the deposit of a spill-treating agent and those referred to in Schedule 2 do not apply in respect of any harm that is caused by the spill-treating agent or by the interaction between the spill-treating agent and the spilled oil, if (a) the authorization issued under paragraph 138(1)(b) permits the use of the spill-treating agent; (b) the Chief Conservation Officer approves the use of the agent in response to the spill and it is used in accordance with any requirements set out in the approval; and (c) the agent is used for the purposes of subsection 161(3) or (4). Clarification (2) The provisions referred to in Schedule 2 continue to apply to the holder of an authorization referred to in paragraph (1)(a) in respect of any harm that is caused by the spill or, despite subsection (1), by the interaction between the spill-treating agent and the spilled oil. Net environmental benefit (3) Other than in the case of a small scaletest, the approval required under paragraph (1)(b) shall be in writing and shall not be granted unless (a) the Chief Conservation Officer has consulted with the Federal Minister and the Provincial Minister with respect to the approval; (b) the Federal Minister has consulted with the Minister of the Environment with respect to the approval; and (c) the Chief Conservation Officer determines that the use of the agent is likely to achieve a net environmental benefit. (2) Paragraph 161.1(1)(b) of the Act is replaced by the following: C. 4 Energy Safety (b) other than in the case of a small-scale test that meets the prescribed requirements, the Chief Conservation Officer approves in writing the use of the agent in response to the spill and it is used in accordance with any requirements set out in the approval; (3) Subsection 161.1(1) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) the agent is used in accordance with the regulations. (4) Subsection 161.1(3) of the Act is replaced by the following: Net environmental benefit (3) Other than in the case of a small-scale test, the Chief Conservation Officer shall not approve the use of a spill-treating agent unless the Officer determines, taking into account any prescribed factors and any factors the Officer considers appropriate, that the use of the spilltreating agent is likely to achieve a net environmental benefit. 59. The Act is amended by adding the following after section 161.1: Canadian Environmental Protection Act, 1999 161.2 Section 123 and subsections 124(1) to (3) of the Canadian Environmental Protection Act, 1999 do not apply in respect of a spilltreating agent. Fisheries Act — civil liability 161.3 For the purpose of section 42 of the Fisheries Act, if subsection 36(3) of that Act would have been contravened but for subsection 161.1(1), (a) subsection 36(3) of that Act is deemed to apply in respect of the deposit of the spilltreating agent; (b) the holder of the authorization referred to in paragraph 161.1(1)(a) is deemed to be the only person referred to in paragraph 42(1)(a) of that Act; and (c) those persons who caused or contributed to the spill are deemed to be the only persons referred to in paragraph 42(1)(b) of that Act. 2013-2014-2015 Sûreté et sécurité en Notice 161.4 The Federal Minister shall, as soon as possible after it is made, notify the Provincial Minister and the Board of the making of the list of spill-treating agents and any amendment to that list. Scientific research 161.5 (1) For the purpose of a particular research project pertaining to the use of a spilltreating agent in mitigating the environmental impacts of a spill, the Minister of the Environment may authorize, and establish conditions for, the deposit of a spill-treating agent, oil or oil surrogate if the Federal Minister has obtained the Provincial Minister’s approval. Oil surrogate (2) The Minister of the Environment shall not authorize the deposit of an oil surrogate unless that Minister determines that the oil surrogate poses fewer safety, health or environmental risks than oil. Non-application (3) If the conditions set out in the authorization are met, the provisions referred to in section 161.2 and Schedules 1 and 2 do not apply in respect of the spill-treating agent, oil and oil surrogate required for the research project. 1992, c. 35, s. 75(1) 60. (1) Paragraphs 162(1)(a) and (b) of the Act are replaced by the following: (a) all persons to whose fault or negligence the spill or the authorized discharge, emission or escape of petroleum is attributable or who are by law responsible for others to whose fault or negligence the spill or the authorized discharge, emission or escape of petroleum is attributable are jointly and severally liable, to the extent determined according to the degree of the fault or negligence proved against them, for (i) all actual loss or damage incurred by any person as a result of the spill or the authorized discharge, emission or escape of petroleum or as a result of any action or measure taken in relation to the spill or the authorized discharge, emission or escape of petroleum, C. 4 Energy Safety (ii) the costs and expenses reasonably incurred by the Board or Her Majesty in right of Canada or the Province or any other person in taking any action or measure in relation to the spill or the authorized discharge, emission or escape of petroleum, and (iii) all loss of non-use value relating to a public resource that is affected by a spill or the authorized discharge, emission or escape of petroleum or as a result of any action or measure taken in relation to the spill or the authorized discharge, emission or escape of petroleum; and (b) the person who is required to obtain an authorization under paragraph 138(1)(b) in respect of the work or activity from which the spill or the authorized discharge, emission or escape of petroleum emanated is liable, without proof of fault or negligence, up to the applicable limit of liability that is set out in subsection (2.2) for the actual loss or damage, the costs and expenses and the loss of non-use value described in subparagraphs (a)(i) to (iii). 1992, c. 35, ss. 75(2), (3)(E) and (4) (2) Subsections 162(2) to (3) of the Act are replaced by the following: Recovery of loss, etc., caused by debris (2) If, as a result of debris or as a result of any action or measure taken in relation to debris, there is a loss of non-use value relating to a public resource or any person incurs actual loss or damage or if the Board or Her Majesty in right of Canada or the Province reasonably incurs any costs or expenses in taking any action or measure in relation to debris, (a) all persons to whose fault or negligence the debris is attributable or who are by law responsible for others to whose fault or negligence the debris is attributable are jointly and severally liable, to the extent determined according to the degree of the fault or negligence proved against them, for that loss, actual loss or damage, and for those costs and expenses; and (b) the person who is required to obtain an authorization under paragraph 138(1)(b) in respect of the work or activity from which the 2013-2014-2015 Sûreté et sécurité en debris originated is liable, without proof of fault or negligence, up to the applicable limit of liability that is set out in subsection (2.2), for that loss, actual loss or damage, and for those costs and expenses. Vicarious liability for contractors (2.1) A person who is required to obtain an authorization under paragraph 138(1)(b) and who retains, to carry on a work or activity in respect of which the authorization is required, the services of a contractor to whom paragraph (1)(a) or (2)(a) applies is jointly and severally liable with that contractor for any actual loss or damage, costs and expenses and loss of non-use value described in subparagraphs (1)(a)(i) to (iii) and subsection (2). Limits of liability (2.2) For the purposes of paragraphs (1)(b) and (2)(b), the limits of liability are (a) in respect of any area of land or submarine area referred to in paragraph 6(1)(a) of the Arctic Waters Pollution Prevention Act, the amount by which $1 billion exceeds the amount prescribed under section 9 of that Act in respect of any activity or undertaking engaged in or carried on by any person described in paragraph 6(1)(a) of that Act; and (b) in respect of any area to which this Act applies and to which paragraph (a) does not apply, the amount of $1 billion. Increase in limits of liability (2.3) Subject to section 7, the Governor in Council may, by regulation, increase the amounts referred to in subsection (2.2). Liability under another law — paragraph (1)(b) or (2)(b) (2.4) If a person is liable under paragraph (1)(b) or (2)(b) with respect to an occurrence and the person is also liable under any other Act, without proof of fault or negligence, for the same occurrence, the person is liable up to the greater of the applicable limit that is set out in subsection (2.2) and the limit up to which the person is liable under the other Act. If the other Act does not set out a limit of liability, the limits set out in subsection (2.2) do not apply. Costs and expenses not recoverable under Fisheries Act (2.5) The costs and expenses that are recoverable by Her Majesty in right of Canada or the Province under this section are not recoverable under subsection 42(1) of the Fisheries Act. C. 4 Action — loss of non-use value (2.6) Only Her Majesty in right of Canada or the Province may bring an action to recover a loss of non-use value described in subsections (1) and (2). Claims (3) All claims under this section may be sued for and recovered in any court of competent jurisdiction in Canada and shall rank, firstly, in favour of persons incurring actual loss or damage described in subsections (1) and (2), without preference, secondly, without preference, to meet any costs and expenses described in those subsections and, lastly, to recover a loss of non-use value described in those subsections. Energy Safety (3) The portion of subsection 162(4) of the Act before paragraph (a) is replaced by the following: Saving (4) Subject to subsections (2.5) and (2.6), nothing in this section suspends or limits (4) Subsection 162(5) of the French version of the Act is replaced by the following: Prescription (5) Les poursuites en recouvrement de créances fondées sur le présent article se prescrivent par trois ans après la date des pertes, dommages ou frais et par six ans après la date des déversements, dégagements, écoulements ou rejets ou après la date où s’est manifestée la présence des débris. 61. The Act is amended by adding the following after section 162: Financial resources — certain activities 162.1 (1) An applicant for an authorization under paragraph 138(1)(b) for the drilling for or development or production of petroleum shall provide proof, in the prescribed form and manner, that it has the financial resources necessary to pay the greatest of the amounts of the limits of liability referred to in subsection 162(2.2) that apply to it. If the Board considers it necessary, it may determine a greater amount and require proof that the applicant has the financial resources to pay that greater amount. 2013-2014-2015 Sûreté et sécurité en Financial resources — other activities (2) An applicant for an authorization under paragraph 138(1)(b) for any other work or activity shall provide proof, in the prescribed form and manner, that it has the financial resources necessary to pay an amount that is determined by the Board. Loss of non-use value not considered (3) When the Board determines an amount under subsection (1) or (2), the Board is not required to consider any potential loss of nonuse value relating to a public resource that is affected by a spill or the authorized discharge, emission or escape of petroleum or as a result of debris. Continuing obligation (4) The holder of an authorization under paragraph 138(1)(b) shall ensure that the proof referred to in subsections (1) and (2) remains in force for the duration of the work or activity in respect of which the authorization is issued. Extended obligation (5) The holder of an authorization under paragraph 138(1)(b) shall also ensure that the proof referred to in subsection (1) remains in force for a period of one year beginning on the day on which the Board notifies the holder that it has accepted a report submitted by the holder indicating that the last well in respect of which the authorization is issued is abandoned. The Board may reduce that period and may decide that the proof that is to remain in force during that period is proof that the holder has the financial resources necessary to pay an amount that is less than the amount referred to in subsection (1) and that is determined by the Board. 1992, c. 35, s. 76 62. (1) Subsections 163(1) to (2) of the Act are replaced by the following: Financial responsibility 163. (1) An applicant for an authorization under paragraph 138(1)(b) shall provide proof of financial responsibility in the form of a letter of credit, guarantee or indemnity bond or in any other form satisfactory to the Board, (a) in the case of the drilling for or development or production of petroleum in the offshore area, in the amount of $100 million or, if the Board considers it necessary, in a greater amount that it determines; or C. 4 Energy Safety (b) in any other case, in an amount that is satisfactory to, and determined by, the Board. Pooled fund (1.01) An applicant to which paragraph (1)(a) applies may, rather than provide proof of financial responsibility in the amount referred to in that paragraph, provide proof that it participates in a pooled fund that is established by the oil and gas industry, that is maintained at a minimum of $250 million and that meets any other requirements that are established by regulation. Increase in amount by regulation (1.02) Subject to section 7, the Governor in Council may, by regulation, increase the amount referred to in subsection (1.01). Continuing obligation (1.1) The holder of an authorization under paragraph 138(1)(b) shall ensure that the proof of financial responsibility referred to in subsection (1) or (1.01) remains in force for the duration of the work or activity in respect of which the authorization is issued. Extended obligation (1.2) The holder of an authorization under paragraph 138(1)(b) shall also ensure that the proof referred to in paragraph (1)(a) or subsection (1.01) remains in force for a period of one year beginning on the day on which the Board notifies the holder that it has accepted a report submitted by the holder indicating that the last well in respect of which the authorization is issued is abandoned. The Board may reduce that period and may decide — other than in the case of a holder that participates in a pooled fund — that the proof that is to remain in force during that period is for an amount that is less than the amount referred to in paragraph (1)(a) and that is determined by the Board. Payment of claims (2) The Board may require that moneys in an amount not exceeding the amount prescribed for any case or class of cases, or determined by the Board in the absence of regulations, be paid out of the funds available under the letter of credit, guarantee or indemnity bond or other form of financial responsibility provided under subsection (1), or be paid out of the pooled fund referred to in subsection (1.01), in respect of any 2013-2014-2015 Sûreté et sécurité en claim for which proceedings may be instituted under section 162, whether or not those proceedings have been instituted. (2) Section 163 of the Act is amended by adding the following after subsection (4): Reimbursement of pooled fund (5) The holder of an authorization under paragraph 138(1)(b) that is liable for a discharge, emission or escape of petroleum that is authorized by regulation or for any spill or debris in respect of which a payment has been made under subsection (2) out of the pooled fund, shall reimburse the amount of the payment in the prescribed manner. 63. The Act is amended by adding the following after section 163: Lesser amount 163.1 (1) The Federal Minister may, by order, on the recommendation of the Board and with the Provincial Minister’s approval, approve an amount that is less than the amount referred to in paragraph 162(2.2)(a) or (b) or 163(1)(a) in respect of an applicant for, or a holder of, an authorization under paragraph 138(1)(b). Financial resources — exception (2) If the Federal Minister approves an amount that is less than the amount referred to in paragraph 162(2.2)(a) or (b) in respect of an applicant for an authorization under paragraph 138(1)(b), that applicant, for the purposes of subsection 162.1(1), shall only provide proof that it has the financial resources necessary to pay the adjusted amount approved by the Federal Minister. No contravention (3) No applicant for an authorization under paragraph 138(1)(b) contravenes paragraph 163(1)(a) if that applicant provides proof of financial responsibility in the amount that is approved by the Federal Minister under this section. 64. Section 194 of the Act is amended by adding the following after subsection (2): Sentencing principles (3) In addition to the principles and factors that the court is otherwise required to consider, including those set out in sections 718.1 to 718.21 of the Criminal Code, the court shall C. 4 Energy Safety consider the following principles when sentencing a person who is found guilty of an offence under this Part: (a) the amount of the fine should be increased to account for every aggravating factor associated with the offence, including the aggravating factors set out in subsection (4); and (b) the amount of the fine should reflect the gravity of each aggravating factor associated with the offence. Aggravating factors (4) The aggravating factors are the following: (a) the offence caused harm or risk of harm to human health or safety; (b) the offence caused damage or risk of damage to the environment or to environmental quality; (c) the offence caused damage or risk of damage to any unique, rare, particularly important or vulnerable component of the environment; (d) the damage or harm caused by the offence is extensive, persistent or irreparable; (e) the offender committed the offence intentionally or recklessly; (f) the offender failed to take reasonable steps to prevent the commission of the offence; (g) by committing the offence or failing to take action to prevent its commission, the offender increased their revenue or decreased their costs or intended to increase their revenue or decrease their costs; (h) the offender has a history of noncompliance with federal or provincial legislation that relates to safety or environmental conservation or protection; and (i) after the commission of the offence, the offender (i) attempted to conceal its commission, (ii) failed to take prompt action to prevent, mitigate or remediate its effects, or 2013-2014-2015 Sûreté et sécurité en (iii) failed to take prompt action to reduce the risk of committing similar offences in the future. Absence of aggravating factor (4.1) The absence of an aggravating factor set out in subsection (4) is not a mitigating factor. Meaning of “damage” (4.2) For the purposes of paragraphs (4)(b) to (d), “damage” includes loss of use value and non-use value. Reasons (4.3) If the court is satisfied of the existence of one or more of the aggravating factors set out in subsection (4) but decides not to increase the amount of the fine because of that factor, the court shall give reasons for that decision. 65. Section 196 of the Act is replaced by the following: Order of court 196. (1) If a person is found guilty of an offence under this Part, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, in addition to any other punishment that may be imposed under this Part, make an order that has any or all of the following effects: (a) prohibiting the offender from committing an act or engaging in an activity that may, in the opinion of the court, result in the continuation or repetition of the offence; (b) directing the offender to take any action that the court considers appropriate to remedy or avoid any harm to the environment that results or may result from the act or omission that constituted the offence; (c) directing the offender to carry out environmental effects monitoring in the manner established by the Board or directing the offender to pay, in the manner specified by the court, an amount of money for the purposes of environmental effects monitoring; (d) directing the offender to make changes to their environmental management system that are satisfactory to the Board; C. 4 Energy Safety (e) directing the offender to have an environmental audit conducted by a person of a class and at the times specified by the Board and directing the offender to remedy any deficiencies revealed during the audit; (f) directing the offender to pay to Her Majesty in right of Canada, for the purpose of promoting the conservation, protection or restoration of the environment, or to pay into the Environmental Damages Fund — an account in the accounts of Canada — an amount of money that the court considers appropriate; (g) directing the offender to publish, in the manner specified by the court, the facts relating to the commission of the offence and the details of the punishment imposed, including any orders made under this subsection; (h) directing the offender to notify, at the offender’s own cost and in the manner specified by the court, any person aggrieved or affected by the offender’s conduct of the facts relating to the commission of the offence and of the details of the punishment imposed, including any orders made under this subsection; (i) directing the offender to post a bond or pay an amount of money into court that the court considers appropriate to ensure that the offender complies with any prohibition, direction, requirement or condition that is specified in the order; (j) directing the offender to perform community service, subject to any reasonable conditions that may be imposed by the court; (k) directing the offender to pay, in the manner specified by the court, an amount of money to environmental, health or other groups to assist in their work; (l) directing the offender to pay, in the manner specified by the court, an amount of money to an educational institution including for scholarships for students enrolled in studies related to the environment; (m) requiring the offender to comply with any conditions that the court considers appropriate in the circumstances for securing 2013-2014-2015 Sûreté et sécurité en the offender’s good conduct and for preventing the offender from repeating the same offence or committing another offence under this Part; (n) prohibiting the offender from taking measures to acquire an interest or from applying for any new licence or other authorization under this Act during any period that the court considers appropriate. Coming into force and duration of order (2) An order made under subsection (1) comes into force on the day on which the order is made or on any other day that the court may determine, but shall not continue in force for more than three years after that day. Publication (3) If an offender does not comply with an order requiring the publication of facts relating to the offence and the details of the punishment, the Board may, in the manner that the court directed the offender, publish those facts and details and recover the costs of publication from the offender. Debt due to Board (4) If the Board incurs publication costs under subsection (3), the costs constitute a debt due to the Board and may be recovered in any court of competent jurisdiction. Variation of sanctions 196.1 (1) Subject to subsection (2), if a court has made, in relation to an offender, an order under section 196, the court may, on application by the offender or the Board, require the offender to appear before it and, after hearing the offender and the Board, vary the order in one or more of the following ways that the court considers appropriate because of a change in the offender’s circumstances since the order was made: (a) by making changes to any prohibition, direction, requirement or condition that is specified in the order for any period or by extending the period during which the order is to remain in force, not exceeding one year; or (b) by decreasing the period during which the order is to remain in force or by relieving the offender of compliance with any condition that is specified in the order, either absolutely or partially or for any period. C. 4 Notice (2) Before making an order under subsection (1), the court may direct that notice be given to any persons that the court considers to be interested, and may hear any of those persons. Subsequent applications with leave 196.2 If an application made under subsection 196.1(1) in relation to an offender has been heard by a court, no other application may be made under section 196.1 in relation to the offender except with leave of the court. Recovery of fines and amounts 196.3 If a person is convicted of an offence under this Part and a fine that is imposed is not paid when required or if a court orders an offender to pay an amount under subsection 196(1) or 196.1(1), the prosecutor may, by filing the conviction or order, as the case may be, enter as a judgment the amount of the fine or the amount ordered to be paid, and costs, if any, in the Supreme Court of Newfoundland and Labrador, and the judgment is enforceable against the person in the same manner as if it were a judgment rendered against them in that Court in civil proceedings. Energy Safety 66. The Act is amended by adding the following after section 202: Administrative Monetary Penalties Powers Regulations 202.01 (1) Subject to section 7, the Governor in Council may make regulations (a) designating as a violation that may be proceeded with in accordance with this Part (i) the contravention of any specified provision of this Part or of any of its regulations, (ii) the contravention of any direction, requirement, decision or order, or of any direction, requirement, decision or order of a specified class of directions, requirements or orders, made under this Part, or (iii) the failure to comply with any term or condition of (A) an operating licence or authorization, or a specified class of operating licences or authorizations, issued under this Part, or Sûreté et sécurité en 2013-2014-2015 (B) any approval or exemption or a specified class of approvals or exemptions, granted under this Part; (b) respecting the determination of, or the method of determining, the amount payable as the penalty, which may be different for individuals and other persons, for each violation; and (c) respecting the service of documents required or authorized under section 202.06, 202.2 or 202.5, including the manner and proof of service and the circumstances under which documents are considered to be served. Maximum Powers (2) The amount that may be determined under any regulations made under paragraph (1)(b) as the penalty for a violation shall not be more than $25,000, in the case of an individual, and $100,000, in the case of any other person. 202.02 The Board may (a) establish the form of notices of violation; (b) designate persons or classes of persons who are authorized to issue notices of violation; (c) establish, in respect of each violation, a short-form description to be used in notices of violation; and (d) designate persons or classes of persons to conduct reviews under section 202.4. Violations Commission of violation 202.03 (1) Every person who contravenes or fails to comply with a provision, direction, requirement, decision or order, or term or condition the contravention of which, or the failure to comply with which, is designated to be a violation by a regulation made under paragraph 202.01(1)(a) commits a violation and is liable to a penalty of an amount to be determined in accordance with the regulations. C. 4 Purpose of penalty (2) The purpose of the penalty is to promote compliance with this Part and not to punish. Liability of directors, officers, etc. 202.04 If a corporation commits a violation, any director, officer, or agent or mandatary of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the violation is a party to the violation and is liable to a penalty of an amount to be determined in accordance with the regulations, whether or not the corporation has been proceeded against in accordance with this Part. Proof of violation 202.05 In any proceedings under this Part against a person in relation to a violation, it is sufficient proof of the violation to establish that it was committed by an employee, or agent or mandatary, of the person, whether or not the employee, agent or mandatary is identified or proceeded against in accordance with this Part. Issuance and service of notice of violation 202.06 (1) If a person designated under paragraph 202.02(b) believes on reasonable grounds that a person has committed a violation, the designated person may issue a notice of violation and cause it to be served on the person. Contents Energy Safety (2) The notice of violation shall (a) name the person that is believed to have committed the violation; (b) set out the relevant facts surrounding the violation; (c) set out the amount of the penalty for the violation; (d) inform the person of their right, under section 202.2, to request a review with respect to the amount of the penalty or the facts of the violation, and of the period within which that right is to be exercised; (e) inform the person of the manner of paying the penalty set out in the notice; and (f) inform the person that, if they do not pay the penalty or exercise their right referred to in paragraph (d), they will be considered to have committed the violation and that they are liable to the penalty set out in the notice. Sûreté et sécurité en 2013-2014-2015 Rules about Violations Certain defences not available 202.07 (1) A person named in a notice of violation does not have a defence by reason that the person (a) exercised due diligence to prevent the commission of the violation; or (b) reasonably and honestly believed in the existence of facts that, if true, would exonerate the person. Common law principles (2) Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence under this Part applies in respect of a violation to the extent that it is not inconsistent with this Part. Continuing violation 202.08 A violation that is committed or continued on more than one day constitutes a separate violation for each day on which it is committed or continued. Violation or offence 202.09 (1) Proceeding with any act or omission as a violation under this Part precludes proceeding with it as an offence under this Part, and proceeding with it as an offence under this Part precludes proceeding with it as a violation under this Part. Violations not offences (2) For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply in respect of a violation. Limitation or prescription period 202.1 No notice of violation is to be issued more than two years after the day on which the matter giving rise to the violation occurred. Reviews Right to request review 202.2 A person who is served with a notice of violation may, within 30 days after the day on which it is served, or within any longer period that the Board allows, make a request to the Board for a review of the amount of the penalty or the facts of the violation, or both. Correction or cancellation of notice of violation 202.3 At any time before a request for a review in respect of a notice of violation is received by the Board, a person designated under paragraph 202.02(b) may cancel the notice of violation or correct an error in it. C. 4 Review 202.4 (1) On receipt of a request made under section 202.2, the Board shall conduct the review or cause the review to be conducted by a person designated under paragraph 202.02(d). Restriction (2) The Board shall conduct the review if the notice of violation was issued by a person designated under paragraph 202.02(d). Object of review 202.5 (1) The Board or the person conducting the review shall determine, as the case may be, whether the amount of the penalty for the violation was determined in accordance with the regulations or whether the person committed the violation, or both. Determination (2) The Board or the person conducting the review shall render a determination and the reasons for it in writing and cause the person who requested the review to be served with a copy of them. Correction of penalty (3) If the Board or the person conducting the review determines that the amount of the penalty for the violation was not determined in accordance with the regulations, the Board or the person, as the case may be, shall correct the amount of the penalty. Responsibility (4) If the Board or the person conducting the review determines that the person who requested the review committed the violation, the person who requested the review is liable to the penalty as set out in the notice issued under section 202.06 or as set out in the determination if the amount of the penalty was corrected under subsection (3). Determination final (5) A determination made under this section is final and binding and, subject to review by the Trial Division of the Supreme Court of Newfoundland and Labrador, is not subject to appeal or to review by any court. Burden of proof 202.6 If the facts of a violation are reviewed, the person who issued the notice of violation shall establish, on a balance of probabilities, that the person named in it committed the violation identified in it. Energy Safety Sûreté et sécurité en 2013-2014-2015 Responsibility Payment 202.7 If a person pays the penalty set out in a notice of violation, the person is considered to have committed the violation and proceedings in respect of it are ended. Failure to act 202.8 A person that neither pays the penalty imposed under this Part nor requests a review within the period referred to in section 202.2 is considered to have committed the violation and is liable to the penalty. Recovery of Penalties Debt to Her Majesty 202.9 (1) A penalty constitutes a debt due to Her Majesty in right of the Province and may be recovered in the Trial Division of the Supreme Court of Newfoundland and Labrador. Limitation period (2) No proceedings to recover the debt are to be instituted more than five years after the day on which the debt becomes payable. Certificate 202.91 (1) The Board may issue a certificate of non-payment certifying the unpaid amount of any debt referred to in subsection 202.9(1). Registration (2) Registration in the Trial Division of the Supreme Court of Newfoundland and Labrador of a certificate of non-payment issued under subsection (1) has the same effect as a judgment of that court for a debt of the amount specified in the certificate and all related registration costs. General Admissibility of documents 202.92 In the absence of evidence to the contrary, a document that appears to be a notice issued under subsection 202.06(1) is presumed to be authentic and is proof of its contents in any proceeding in respect of a violation. Publication 202.93 The Board may make public the nature of a violation, the name of the person who committed it and the amount of the penalty. 67. Subsection 212(2) of the French version of the Act is replaced by the following: C. 4 Trésor (2) Dès que possible après leur perception ou réception par le gouvernement de la province sous le régime de la présente partie, les montants — impôts, taxes, intérêts, amendes ou autres — sont déposés au crédit du receveur général et versés au Trésor selon les modalités prévues, par règlement, par le Conseil du Trésor conformément à la Loi sur la gestion des finances publiques. Energy Safety 68. Subsection 233(2) of the Act is replaced by the following: Subsequent fiscal years 1993, c. 28, s. 78, Sch. III, s. 8.2 and 1998, c. 15, s. 18; 1994, c. 41, par. 37(1)(a); 2002, c. 7, s. 109(E); 2007, c. 29, s. 80 (2) Despite section 37 of the Financial Administration Act, any portion of the amount appropriated under this section may be expended in subsequent fiscal years. 69. Parts V and VI of the Act are repealed. 70. The Act is amended by adding, after section 239, the Schedules 1 and 2 set out in Schedule 2 to this Act. 1988, c. 28 CANADA-NOVA SCOTIA OFFSHORE PETROLEUM RESOURCES ACCORD IMPLEMENTATION ACT 71. Section 2 of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act is amended by adding the following in alphabetical order: “spill-treating agent” « agent de traitement » “spill-treating agent”, except in section 166.5, means a spill-treating agent that is on the list established under section 14.2 of the Canada Oil and Gas Operations Act. 72. Section 6 of the Act is replaced by the following: Provincial Minister’s approval 6. Before a regulation is made under subsection 5(1) or 17(4), section 30.1, subsection 35(8), 39(7) or 45(7), section 67, subsection 70(2), section 121, subsection 125(1), 128(1), 153(1), 157(5), 167(2.3), 168(1.02) or 207.01(1) or section 208, 245 or 248, the 2013-2014-2015 Sûreté et sécurité en Federal Minister shall consult the Provincial Minister with respect to the proposed regulation and the regulation shall not be made without the Provincial Minister’s approval. 73. Subsection 25(5) of the French version of the Act is replaced by the following: Effet de la décision (5) La décision du comité est définitive et lie les deux gouvernements. 74. The Act is amended by adding the following after section 30: COST RECOVERY Regulations respecting fees, etc. 30.1 (1) Subject to section 6, the Governor in Council may make regulations (a) respecting the fees or charges, or the method of calculating the fees or charges, to be paid for the provision, by the Board, of a service or product under this Act; (b) respecting the fees or charges, or the method of calculating the fees or charges, in respect of any of the Board’s activities under this Act or under the Canadian Environmental Assessment Act, 2012, that are to be paid by (i) a person who makes an application for an authorization under paragraph 142(1)(b) or an application under subsection 143(2), or (ii) the holder of an operating licence issued under paragraph 142(1)(a) or an authorization issued under paragraph 142(1)(b); and (c) respecting the refund of all or part of any fee or charge referred to in paragraph (a) or (b), or the method of calculating that refund. Amounts not to exceed cost (2) The amounts of the fees or charges referred to in paragraph (1)(a) shall not exceed the cost of providing the services or products. Amounts not to exceed cost (3) The amounts of the fees or charges referred to in paragraph (1)(b) shall not exceed the cost of the Board’s activities under this Act or under the Canadian Environmental Assessment Act, 2012. C. 4 Non-application of User Fees Act 30.2 The User Fees Act does not apply to any fees or charges payable in accordance with regulations made under section 30.1. Remittance of fees and charges 30.3 One half of the amounts of the fees and charges obtained in accordance with regulations made under section 30.1 shall be paid to the credit of the Receiver General and the other half shall be paid to the credit of Her Majesty in right of the Province, in the time and manner prescribed under those regulations. Energy Safety 75. Paragraph 39(1)(c) of the Act is replaced by the following: (c) the feedstock requirements of any refining facility located in the Province that was not in place on January 31, 1986 if the feedstock requirements required to satisfy the demand of industrial capacity, as of January 31, 1986, in Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador have been met. 76. Subsection 44(1) of the French version of the Act is replaced by the following: Enquête 44. (1) Sous réserve des instructions visées au paragraphe 41(1), l’Office peut tenir une enquête publique sur tout aspect de ses attributions ou de l’exercice de ses activités s’il estime qu’il est dans l’intérêt public de le faire. 77. The Act is amended by adding the following after section 44: PUBLIC HEARINGS Public hearings 44.1 The Board may conduct a public hearing in relation to the exercise of any of its powers or the performance of any of its duties and functions as a responsible authority as defined in subsection 2(1) of the Canadian Environmental Assessment Act, 2012. Confidentiality 44.2 At any public hearing conducted under section 44.1, the Board may take any measures and make any order that it considers necessary to ensure the confidentiality of any information likely to be disclosed at the hearing if the Board is satisfied that 2013-2014-2015 Sûreté et sécurité en (a) disclosure of the information could reasonably be expected to result in a material loss or gain to a person directly affected by the hearing, or to prejudice the person’s competitive position, and the potential harm resulting from the disclosure outweighs the public interest in making the disclosure; or (b) the information is financial, commercial, scientific or technical information that is confidential information supplied to the Board and (i) the information has been consistently treated as confidential information by a person directly affected by the hearing, and (ii) the person’s interest in confidentiality outweighs the public interest in its disclosure. Confidentiality — security 44.3 At any public hearing conducted under section 44.1, the Board may take any measures and make any order that it considers necessary to ensure the confidentiality of information that is likely to be disclosed at the hearing if the Board is satisfied that (a) there is a real and substantial risk that disclosure of the information will impair the security of pipelines, as defined in section 138, installations, vessels, aircraft or systems, including computer or communication systems, or methods employed to protect them; and (b) the need to prevent disclosure of the information outweighs the public interest in its disclosure. Exception 44.4 The Board shall not take any measures or make any order under section 44.2 or 44.3 in respect of information or documentation referred to in paragraphs 122(5)(a) to (e) and (i). 78. (1) Subsection 79(2) of the Act is replaced by the following: C. 4 Exception (2) No order may be made under subsection (1) with respect to any interest owner who has completed a well on the relevant portion of the offshore area within six months after the completion of that well. Energy Safety (2) Subsection 79(3) of the French version of the Act is replaced by the following: Condition (3) Il ne peut être pris d’arrêté de forage dans les trois ans qui suivent la date d’abandon du puits qui a mis en évidence une découverte importante. (3) Subsection 79(5) of the French version of the Act is replaced by the following: Définition de « date d’abandon du puits » (5) Pour l’application du paragraphe (3), la date d’abandon du puits est celle à laquelle le puits a été abandonné ou complété ou son exploitation suspendue conformément aux règlements applicables en matière de forage. 79. Subsection 99(4) of the French version of the Act is replaced by the following: Mesures en cas de défaut (4) Malgré les autres dispositions de la présente loi, mais sous réserve du paragraphe (5), le ministre provincial peut, pour l’application du présent article, tant que dure — selon ce que prévoit la loi sur les redevances et ses règlements — le défaut de payer un montant sous le régime du présent article, enjoindre à l’Office : a) de refuser de délivrer tout nouveau titre au défaillant pour toute partie de la zone extracôtière; b) de ne pas autoriser sous le régime de la partie III toute activité de recherche ou de production d’hydrocarbures dans la zone extracôtière et de suspendre toute autorisation déjà donnée; c) d’exercer les pouvoirs visés aux paragraphes 126(1) et (2). 80. Subsection 101(2) of the French version of the Act is replaced by the following: 2013-2014-2015 Trésor Sûreté et sécurité en (2) Dès que possible après leur recouvrement ou réception par l’Office sous le régime du présent article, les montants sont déposés au crédit du receveur général et versés au Trésor selon les modalités prescrites par le Conseil du Trésor conformément à la Loi sur la gestion des finances publiques. 81. Section 121 of the Act is amended by adding “and” at the end of paragraph (d) and by repealing paragraph (e). 82. (1) The definition “date d’abandon du forage” in subsection 122(1) of the French version of the Act is repealed. (2) The definition “well termination date” in subsection 122(1) of the English version of the Act is replaced by the following: “well termination date” « date d’abandon du puits » “well termination date” means the date on which a well has been abandoned, completed or suspended in accordance with any applicable regulations respecting the drilling for petroleum made under Part III. (3) Subsection 122(1) of the French version of the Act is amended by adding the following in alphabetical order: « date d’abandon du puits » “well termination date” « date d’abandon du puits » Date à laquelle le puits a été abandonné ou complété ou son exploitation suspendue conformément aux règlements applicables en matière de forage pris sous le régime de la partie III. (4) Subsection 122(2) of the French version of the Act is replaced by the following: Protection des renseignements (2) Sous réserve de l’article 19 et des autres dispositions du présent article, les renseignements fournis pour l’application de la présente partie, de la partie III ou de leurs règlements, sont, que leur fourniture soit obligatoire ou non, protégés et nul ne peut, sciemment, les communiquer sans le consentement écrit de la personne qui les a fournis, si ce n’est pour l’application de ces parties ou dans le cadre de procédures judiciaires relatives intentées à cet égard. C. 4 Energy Safety (5) Paragraphs 122(5)(a) to (c) of the French version of the Act are replaced by the following: a) un puits d’exploration, si les renseignements proviennent effectivement du forage du puits et si deux ans se sont écoulés depuis la date d’abandon du puits; b) un puits de délimitation, s’ils proviennent effectivement du forage du puits et si deux ans se sont écoulés depuis la date d’abandon du puits d’exploration en cause ou si quatrevingt-dix jours se sont écoulés depuis la date d’abandon du puits de délimitation, selon la dernière des éventualités à survenir; c) un puits d’exploitation, s’ils proviennent effectivement du forage du puits et si deux ans se sont écoulés depuis la date d’abandon du puits d’exploration en cause ou si soixante jours se sont écoulés depuis la date d’abandon du puits d’exploitation, selon la dernière des éventualités à survenir; (6) Subparagraph 122(5)(d)(ii) of the French version of the Act of the French version of the Act is replaced by the following: (ii) par ailleurs, cinq ans après leur achèvement; (7) Section 122 of the Act is amended by adding the following after subsection (5): Disclosure — governments and agencies (6) The Board may disclose any information or documentation that it obtains under this Part or Part III — to officials of the Government of Canada, the Government of the Province or any other provincial government, or a foreign government or to the representatives of any of their agencies — for the purposes of a federal, provincial or foreign law, as the case may be, that deals primarily with a petroleum-related work or activity, including the exploration for and the management, administration and exploitation of petroleum resources, if (a) the government or agency undertakes to keep the information or documentation confidential and not to disclose it without the Board’s written consent; 2013-2014-2015 Sûreté et sécurité en (b) the information and documentation is disclosed in accordance with any conditions agreed to by the Board and the government or agency; and (c) in the case of disclosure to a foreign government or agency, the Federal Minister and Provincial Minister consent in writing. Disclosure — Minister (7) The Board may disclose to the Federal Minister and Provincial Minister the information or documentation that it has disclosed or intends to disclose under subsection (6), but the Federal Minister and the Provincial Minister are not to further disclose that information or documentation unless the Board consents in writing to that disclosure or the Federal Minister or the Provincial Minister is required by an Act of Parliament or an Act of the Legislature of the Province, as the case may be, to disclose that information or documentation. Consent (8) For the purposes of paragraph (6)(a) and subsection (7), the Board may consent to the further disclosure of information or documentation only if the Board itself is authorized under this section to disclose it. Applicant and proposed work or activity (9) Subsection (2) does not apply in respect of information regarding the applicant for an operating licence or authorization under subsection 142(1) or the scope, purpose, location, timing and nature of the proposed work or activity for which the authorization is sought. Public hearing (10) Subsection (2) does not apply in respect of information or documentation provided for the purposes of a public hearing conducted under section 44.1. Safety or environmental protection (11) Subject to section 122.1, the Board may disclose all or part of any information or documentation related to safety or environmental protection that is provided in relation to an application for an operating licence or authorization under subsection 142(1) or to an operating licence or authorization that is issued under that subsection or provided in accordance with any regulation made under this Part or Part C. 4 Energy Safety III. The Board is not, however, permitted to disclose information or documentation if the Board is satisfied that (a) disclosure of it could reasonably be expected to result in a material loss or gain to a person, or to prejudice their competitive position, and the potential harm resulting from the disclosure outweighs the public interest in making the disclosure; (b) it is financial, commercial, scientific or technical information or documentation that is confidential and has been consistently treated as such by a person who would be directly affected by its disclosure, and for which the person’s interest in confidentiality outweighs the public interest in its disclosure; or (c) there is a real and substantial risk that disclosure of it will impair the security of pipelines, as defined in section 138, installations, vessels, aircraft or systems, including computer or communication systems, used for any work or activity in respect of which this Act applies — or methods employed to protect them — and the need to prevent its disclosure outweighs the public interest in its disclosure. Exception (12) Subsections (9) to (11) do not apply in respect of information or documentation described in paragraphs (5)(a) to (e) and (i). 83. The Act is amended by adding the following after section 122: Notice — subsection 122(11) 122.1 (1) If the Board intends to disclose any information or documentation under subsection 122(11), the Board shall make every reasonable effort to give the person who provided it written notice of the Board’s intention to disclose it. Waiver of notice (2) Any person to whom a notice is required to be given under subsection (1) may waive the requirement, and if they have consented to the disclosure they are deemed to have waived the requirement. 2013-2014-2015 Contents of notice Sûreté et sécurité en (3) A notice given under subsection (1) shall include (a) a statement that the Board intends to disclose information or documentation under subsection 122(11); (b) a description of the information or documentation that was provided by the person to whom the notice is given; and (c) a statement that the person may, within 20 days after the day on which the notice is given, make written representations to the Board as to why the information or documentation, or a portion of it, should not be disclosed. Representations (4) If a notice is given to a person by the Board under subsection (1), the Board shall (a) give the person the opportunity to make, within 20 days after the day on which the notice is given, written representations to the Board as to why the information or documentation, or a portion of it, should not be disclosed; and (b) after the person has had the opportunity to make representations, but no later than 30 days after the day on which the notice is given, make a decision as to whether or not to disclose the information or documentation and give written notice of the decision to the person. Contents of notice of decision to disclose (5) A notice given under paragraph (4)(b) of a decision to disclose information or documentation shall include (a) a statement that the person to whom the notice is given may request a review of the decision under subsection (7) within 20 days after the day on which the notice is given; and (b) a statement that if no review is requested under subsection (7) within 20 days after the day on which the notice is given, the Board shall disclose the information or documentation. Disclosure of information or documentation (6) If, under paragraph (4)(b), the Board decides to disclose the information or documentation, the Board shall disclose it on the C. 4 Energy Safety expiry of 20 days after a notice is given under that paragraph, unless a review of the decision is requested under subsection (7). Review (7) Any person to whom the Board is required under paragraph (4)(b) to give a notice of a decision to disclose information or documentation may, within 20 days after the day on which the notice is given, apply to the Supreme Court of Nova Scotia for a review of the decision. Hearing in summary way (8) An application made under subsection (7) shall be heard and determined in a summary way in accordance with any applicable rules of practice and procedure of that Court. Court to take precautions against disclosing (9) In any proceedings arising from an application under subsection (7), the Supreme Court of Nova Scotia shall take every reasonable precaution, including, when appropriate, conducting hearings in camera, to avoid the disclosure by the Court or any person of any information or documentation that, under this Act, is privileged or is not to be disclosed. 84. Section 138.1 of the Act is amended by adding the following after paragraph (b): (b.1) accountability in accordance with the “polluter pays” principle; 1992, c. 35, s. 95 85. Section 141.1 of the Act is replaced by the following: Delegation 141.1 The Board may delegate any of the Board’s powers under section 142, 142.2, 142.3, 143.1, 143.2, 167.1 or 168 to any person, and the person shall exercise those powers in accordance with the terms of the delegation. 1992, c. 35, s. 96 86. (1) Subsection 142(3) of the Act is replaced by the following: Requirements for operating licence (3) An operating licence is subject to any requirements that are determined by the Board or that are prescribed and to any deposits that are prescribed. 1992, c. 35, s. 96 (2) Paragraph 142(5)(a) of the Act is replaced by the following: 2013-2014-2015 Sûreté et sécurité en (a) a requirement, approval or deposit subject to which the licence or authorization was issued; (a.1) a fee or charge payable in accordance with regulations made under section 30.1; 1992, c. 35, s. 96 (3) Paragraph 142(5)(c) of the Act is replaced by the following: (c) subsection 143.1(3), 143.2(2), 167.1(4) or (5) or 168(1.1), (1.2) or (5); or 87. The Act is amended by adding the following before section 142.1: Environmental assessment 142.02 (1) If an application for an authorization under paragraph 142(1)(b) or an application made under subsection 143(2) is in respect of a physical activity described in subsection (2), the Board shall issue the decision statement referred to in section 54 of the Canadian Environmental Assessment Act, 2012 in respect of the physical activity within 12 months after the day on which the applicant has, in the Board’s opinion, provided a complete application. Physical activity (2) The physical activity in question is a physical activity that: (a) is carried out in the offshore area; (b) is designated by regulations made under paragraph 84(a) of the Canadian Environmental Assessment Act, 2012 or in an order made under subsection 14(2) of that Act; (c) is one for which the Board is the responsible authority as defined in subsection 2(1) of that Act; and (d) is one in relation to which an environmental assessment was not referred to a review panel under section 38 of that Act. It includes any physical activity that is incidental to the physical activity described in paragraphs (a) to (d). Excluded period (3) If the Board requires the applicant to provide information or undertake a study with respect to the physical activity, the period that is C. 4 Energy Safety taken by the applicant, in the Board’s opinion, to comply with the requirement is not included in the calculation of the period referred to in subsection (1). Public notice (4) The Board shall, without delay, make public (a) the date on which the 12-month period referred to in subsection (1) begins; and (b) the dates on which the period referred to in subsection (3) begins and ends. Participant funding program 142.03 The Board may establish a participant funding program to facilitate the participation of the public in the environmental assessment as defined in subsection 2(1) of the Canadian Environmental Assessment Act, 2012 of any physical activity described in subsection 142.02(2) that meets the condition set out in paragraph 58(1)(a) of that Act and that is the subject of an application for an authorization under paragraph 142(1)(b) or an application made under subsection 143(2). 88. (1) The Act is amended by adding the following after section 142.2: Spill-treating Agent Net environmental benefit 142.21 The Board shall not permit the use of a spill-treating agent in an authorization issued under paragraph 142(1)(b) unless the Board determines that the use of the spill-treating agent is likely to achieve a net environmental benefit. (2) Section 142.21 of the Act is replaced by the following: Net environmental benefit 142.21 The Board shall not permit the use of a spill-treating agent in an authorization issued under paragraph 142(1)(b) unless the Board determines, taking into account any prescribed factors and any factors the Board considers appropriate, that the use of the spill-treating agent is likely to achieve a net environmental benefit. 1992, c. 35, s. 96 89. Section 142.3 of the Act and the heading before it are replaced by the following: 2013-2014-2015 Sûreté et sécurité en Financial Requirements Compliance with certain provisions 142.3 The Board shall, before issuing an authorization for a work or activity referred to in paragraph 142(1)(b), ensure that the applicant has complied with the requirements of subsections 167.1(1) or (2) and 168(1) or (1.01) in respect of that work or activity. 1992, c. 35, s. 101 90. (1) The portion of subsection 153(1) of the Act before paragraph (a) is replaced by the following: Governor in Council’s regulatory power 153. (1) Subject to section 6, the Governor in Council may, for the purposes of safety, the protection of the environment, and accountability as well as for the production and conservation of petroleum resources, make regulations (2) Subsection 153(1) of the Act is amended by adding the following after paragraph (b): (b.1) concerning the measures to be taken in preparation for or in the case of a spill, as defined in subsection 165(1), including measures concerning the use of a spilltreating agent; (b.2) concerning the process for the determination of net environmental benefit; (b.3) concerning the variation or revocation of an approval referred to in paragraph 166.1(1)(b); (3) Subsection 153(1) of the Act is amended by striking out “and” at the end of paragraph (h) and by adding the following after that paragraph: (h.1) establishing the requirements for a pooled fund for the purposes of subsection 168(1.01); (h.2) concerning the circumstances under which the Board may make a recommendation for the purposes of subsection 168.1(1) and the information to be submitted with respect to that recommendation; (h.3) concerning the creation, conservation and production of records; and C. 4 Energy Safety (4) Section 153 of the Act is amended by adding the following after subsection (2): Spill-treating agents (3) Regulations made under subsection (1) respecting a spill-treating agent shall, in addition to the requirements set out in section 6, be made on the recommendation of the Federal Minister and the Minister of the Environment. 91. The Act is amended by adding the following after section 153: Amendment to Schedule V or VI 153.1 (1) The Governor in Council may, by order, amend Schedule V or VI to add, amend or remove a reference to a federal Act or regulation, or to a provision of a federal Act or regulation. Recommendation (2) The order shall be made on the recommendation of the Federal Minister and every minister responsible for the administration of the provision. 92. Subsection 156(1) of the Act is replaced by the following: Guidelines and interpretation notes 156. (1) The Board may issue and publish, in any manner the Board considers appropriate, guidelines and interpretation notes with respect to the application and administration of sections 45, 142 and 143 and subsection 168(1.01) and any regulations made under sections 30.1 and 153. 1992, c. 35, s. 110(1); 2001, c. 26, s. 324(9) 93. Subsections 165(1) to (3) of the Act are replaced by the following: Definition of “spill” 165. (1) In sections 166 to 170, “spill” means a discharge, emission or escape of petroleum, other than one that is authorized under subsection 166.5(1), the regulations or any other federal law. It does not include a discharge from a vessel to which Part 8 or 9 of the Canada Shipping Act, 2001 applies or from a ship to which Part 6 of the Marine Liability Act applies. 2013-2014-2015 Sûreté et sécurité en Definition of “actual loss or damage” (2) In section 167, “actual loss or damage” includes loss of income, including future income, and, with respect to any Aboriginal peoples of Canada, loss of hunting, fishing and gathering opportunities. It does not include loss of income recoverable under subsection 42(3) of the Fisheries Act. Definition of “debris” (3) In sections 167 to 168 and 170, “debris” means any installation or structure that was put in place in the course of any work or activity required to be authorized under paragraph 142(1)(b) and that has been abandoned without an authorization that may be required by or under this Part, or any material that has broken away or been jettisoned or displaced in the course of any of that work or activity. 94. (1) The Act is amended by adding the following after section 166: Spill-treating agents 166.1 (1) The provisions referred to in Schedule V do not apply to the deposit of a spill-treating agent and those referred to in Schedule VI do not apply in respect of any harm that is caused by the spill-treating agent or by the interaction between the spill-treating agent and the spilled oil, if (a) the authorization issued under paragraph 142(1)(b) permits the use of the spill-treating agent; (b) the Chief Conservation Officer approves the use of the agent in response to the spill and it is used in accordance with any requirements set out in the approval; and (c) the agent is used for the purposes of subsection 166(3) or (4). Clarification (2) The provisions referred to in Schedule VI continue to apply to the holder of an authorization referred to in paragraph (1)(a) in respect of any harm that is caused by the spill or, despite subsection (1), by the interaction between the spill-treating agent and the spilled oil. C. 4 Net environmental benefit (3) Other than in the case of a small-scale test, the approval required under paragraph (1)(b) shall be in writing and shall not be granted unless Energy Safety (a) the Chief Conservation Officer has consulted with the Federal Minister and the Provincial Minister with respect to the approval; (b) the Federal Minister has consulted with the Minister of the Environment with respect to the approval; and (c) the Chief Conservation Officer determines that the use of the agent is likely to achieve a net environmental benefit. (2) Paragraph 166.1(1)(b) of the Act is replaced by the following: (b) other than in the case of a small-scale test that meets the prescribed requirements, the Chief Conservation Officer approves in writing the use of the agent in response to the spill and it is used in accordance with any requirements set out in the approval; (3) Subsection 166.1(1) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) the agent is used in accordance with the regulations. (4) Subsection 166.1(3) of the Act is replaced by the following: Net environmental benefit (3) Other than in the case of a small-scale test, the Chief Conservation Officer shall not approve the use of a spill-treating agent unless the Officer determines, taking into account any prescribed factors and any factors the Officer considers appropriate, that the use of the spilltreating agent is likely to achieve a net environmental benefit. 95. The Act is amended by adding the following after section 166.1: Canadian Environmental Protection Act, 1999 166.2 Section 123 and subsections 124(1) to (3) of the Canadian Environmental Protection Act, 1999 do not apply in respect of a spilltreating agent. 2013-2014-2015 Fisheries Act — civil liability Sûreté et sécurité en 166.3 For the purpose of section 42 of the Fisheries Act, if subsection 36(3) of that Act would have been contravened but for subsection 166.1(1), (a) subsection 36(3) of that Act is deemed to apply in respect of the deposit of the spilltreating agent; (b) the holder of the authorization referred to in paragraph 166.1(1)(a) is deemed to be the only person referred to in paragraph 42(1)(a) of that Act; and (c) those persons who caused or contributed to the spill are deemed to be the only persons referred to in paragraph 42(1)(b) of that Act. Notice 166.4 The Federal Minister shall, as soon as possible after it is made, notify the Provincial Minister and the Board of the making of the list of spill-treating agents and any amendment to that list. Scientific research 166.5 (1) For the purpose of a particular research project pertaining to the use of a spilltreating agent in mitigating the environmental impacts of a spill, the Minister of the Environment may authorize, and establish conditions for, the deposit of a spill-treating agent, oil or oil surrogate if the Federal Minister has obtained the Provincial Minister’s approval. Oil surrogate (2) The Minister of the Environment shall not authorize the deposit of an oil surrogate unless that Minister determines that the oil surrogate poses fewer safety, health or environmental risks than oil. Non-application (3) If the conditions set out in the authorization are met, the provisions referred to in section 166.2 and Schedules V and VI do not apply in respect of the spill-treating agent, oil and oil surrogate required for the research project. 1992, c. 35, s. 112(1) 96. (1) Paragraphs 167(1)(a) and (b) of the Act are replaced by the following: C. 4 Energy Safety (a) all persons to whose fault or negligence the spill or the authorized discharge, emission or escape of petroleum is attributable or who are by law responsible for others to whose fault or negligence the spill or the authorized discharge, emission or escape of petroleum is attributable are jointly and severally liable, to the extent determined according to the degree of the fault or negligence proved against them, for (i) all actual loss or damage incurred by any person as a result of the spill or the authorized discharge, emission or escape of petroleum or as a result of any action or measure taken in relation to the spill or the authorized discharge, emission or escape of petroleum, (ii) the costs and expenses reasonably incurred by the Board or Her Majesty in right of Canada or the Province or any other person in taking any action or measure in relation to the spill or the authorized discharge, emission or escape of petroleum, and (iii) all loss of non-use value relating to a public resource that is affected by a spill or the authorized discharge, emission or escape of petroleum or as a result of any action or measure taken in relation to the spill or the authorized discharge, emission or escape of petroleum; and (b) the person who is required to obtain an authorization under paragraph 142(1)(b) in respect of the work or activity from which the spill or the authorized discharge, emission or escape of petroleum emanated is liable, without proof of fault or negligence, up to the applicable limit of liability that is set out in subsection (2.2) for the actual loss or damage, the costs and expenses and the loss of non-use value described in subparagraphs (a)(i) to (iii). 1992, c. 35, ss. 112(2), (3)(E) and (4) (2) Subsections 167(2) to (3) of the Act are replaced by the following: 2013-2014-2015 Recovery of loss, etc., caused by debris Sûreté et sécurité en (2) If, as a result of debris or as a result of any action or measure taken in relation to debris, there is a loss of non-use value relating to a public resource or any person incurs actual loss or damage or if the Board or Her Majesty in right of Canada or the Province reasonably incurs any costs or expenses in taking any action or measure in relation to debris, (a) all persons to whose fault or negligence the debris is attributable or who are by law responsible for others to whose fault or negligence the debris is attributable are jointly and severally liable, to the extent determined according to the degree of the fault or negligence proved against them, for that loss, actual loss or damage, and for those costs and expenses; and (b) the person who is required to obtain an authorization under paragraph 142(1)(b) in respect of the work or activity from which the debris originated is liable, without proof of fault or negligence, up to the applicable limit of liability that is set out in subsection (2.2), for that loss, actual loss or damage, and for those costs and expenses. Vicarious liability for contractors (2.1) A person who is required to obtain an authorization under paragraph 142(1)(b) and who retains, to carry on a work or activity in respect of which the authorization is required, the services of a contractor to whom paragraph (1)(a) or (2)(a) applies is jointly and severally liable with that contractor for any actual loss or damage, costs and expenses and loss of non-use value described in subparagraphs (1)(a)(i) to (iii) and subsection (2). Limit of liability (2.2) For the purposes of paragraphs (1)(b) and (2)(b), the limit of liability is $1 billion. Increase in limit of liability (2.3) Subject to section 6, the Governor in Council may, by regulation, increase the amount referred to in subsection (2.2). Liability under another law — paragraph (1)(b) or (2)(b) (2.4) If a person is liable under paragraph (1) (b) or (2)(b) with respect to an occurrence and the person is also liable under any other Act, without proof of fault or negligence, for the same occurrence, the person is liable up to the greater of the applicable limit of liability that is C. 4 Energy Safety set out in subsection (2.2) and the limit up to which the person is liable under the other Act. If the other Act does not set out a limit of liability, the limits set out in subsection (2.2) do not apply. Costs and expenses not recoverable under Fisheries Act (2.5) The costs and expenses that are recoverable by Her Majesty in right of Canada or the Province under this section are not recoverable under subsection 42(1) of the Fisheries Act. Action — loss of non-use value (2.6) Only Her Majesty in right of Canada or the Province may bring an action to recover a loss of non-use value described in subsections (1) and (2). Claims (3) All claims under this section may be sued for and recovered in any court of competent jurisdiction in Canada and shall rank, firstly, in favour of persons incurring actual loss or damage, described in subsections (1) and (2), without preference, secondly, without preference, to meet any costs and expenses described in those subsections and, lastly, to recover a loss of non-use value described in those subsections. (3) The portion of subsection 167(4) of the Act before paragraph (a) is replaced by the following: Saving (4) Subject to subsections (2.5) and (2.6), nothing in this section suspends or limits (4) Subsection 167(5) of the French version of the Act is replaced by the following: Prescription (5) Les poursuites en recouvrement de créances fondées sur le présent article se prescrivent par trois ans après la date des pertes, dommages ou frais et par six ans après la date des déversements, dégagements, écoulements ou rejets ou après la date où s’est manifestée la présence des débris. 97. The Act is amended by adding the following after section 167: Financial resources — certain activities 167.1 (1) An applicant for an authorization under paragraph 142(1)(b) for the drilling for or development or production of petroleum shall provide proof, in the prescribed form and manner, that it has the financial resources 2013-2014-2015 Sûreté et sécurité en necessary to pay the greatest of the amounts of the limits of liability referred to in subsection 167(2.2) that apply to it. If the Board considers it necessary, it may determine a greater amount and require proof that the applicant has the financial resources to pay that greater amount. Financial resources — other activities (2) An applicant for an authorization under paragraph 142(1)(b) for any other work or activity shall provide proof, in the prescribed form and manner, that it has the financial resources necessary to pay an amount that is determined by the Board. Loss of non-use value not considered (3) When the Board determines an amount under subsection (1) or (2), the Board is not required to consider any potential loss of nonuse value relating to a public resource that is affected by a spill or the authorized discharge, emission or escape of petroleum or as a result of debris. Continuing obligation (4) The holder of an authorization under paragraph 142(1)(b) shall ensure that the proof referred to in subsections (1) and (2) remains in force for the duration of the work or activity in respect of which the authorization is issued. Extended obligation (5) The holder of an authorization under paragraph 142(1)(b) shall also ensure that the proof referred to in subsection (1) remains in force for a period of one year beginning on the day on which the Board notifies the holder that it has accepted a report submitted by the holder indicating that the last well in respect of which the authorization is issued is abandoned. The Board may reduce that period and may decide that the proof that is to remain in force during that period is proof that the holder has the financial resources necessary to pay an amount that is less than the amount referred to in subsection (1) and that is determined by the Board. 1992, c. 35, s. 113 98. (1) Subsections 168(1) to (2) of the Act are replaced by the following: C. 4 Financial responsibility 168. (1) An applicant for an authorization under paragraph 142(1)(b) shall provide proof of financial responsibility in the form of a letter of credit, guarantee or indemnity bond or in any other form satisfactory to the Board, Energy Safety (a) in the case of the drilling for or development or production of petroleum in the offshore area, in the amount of $100 million or, if the Board considers it necessary, in a greater amount that it determines; or (b) in any other case, in an amount that is satisfactory to, and determined by, the Board. Pooled fund (1.01) An applicant to which paragraph (1)(a) applies may, rather than provide proof of financial responsibility in the amount referred to in that paragraph, provide proof that it participates in a pooled fund that is established by the oil and gas industry, that is maintained at a minimum of $250 million and that meets any other requirements that are established by regulation. Increase in amount by regulation (1.02) Subject to section 6, the Governor in Council may, by regulation, increase the amount referred to in subsection (1.01). Continuing obligation (1.1) The holder of an authorization under paragraph 142(1)(b) shall ensure that the proof of financial responsibility referred to in subsection (1) or (1.01) remains in force for the duration of the work or activity in respect of which the authorization is issued. Extended obligation (1.2) The holder of an authorization under paragraph 142(1)(b) shall also ensure that the proof referred to in paragraph (1)(a) or subsection (1.01) remains in force for a period of one year beginning on the day on which the Board notifies the holder that it has accepted a report submitted by the holder indicating that the last well in respect of which the authorization is issued is abandoned. The Board may reduce that period and may decide — other than in the case of a holder that participates in a pooled fund — that the proof that is to remain in force during that period is for an amount that is less than the amount referred to in paragraph (1)(a) and that is determined by the Board. 2013-2014-2015 Payment of claims Sûreté et sécurité en (2) The Board may require that moneys in an amount not exceeding the amount prescribed for any case or class of cases, or determined by the Board in the absence of regulations, be paid out of the funds available under the letter of credit, guarantee or indemnity bond or other form of financial responsibility provided under subsection (1), or be paid out of the pooled fund referred to in subsection (1.01), in respect of any claim for which proceedings may be instituted under section 167, whether or not those proceedings have been instituted. (2) Section 168 of the Act is amended by adding the following after subsection (4): Reimbursement of pooled fund (5) The holder of an authorization under paragraph 142(1)(b) that is liable for a discharge, emission or escape of petroleum that is authorized by regulation or for any spill or debris in respect of which a payment has been made under subsection (2) out of the pooled fund, shall reimburse the amount of the payment in the prescribed manner. 99. The Act is amended by adding the following after section 168: Lesser amount 168.1 (1) The Federal Minister may, by order, on the recommendation of the Board and with the Provincial Minister’s approval, approve an amount that is less than the amount referred to in subsection 167(2.2) or paragraph 168(1)(a) in respect of an applicant for, or a holder of, an authorization under paragraph 142(1)(b). Financial resources — exception (2) If the Federal Minister approves an amount that is less than the amount referred to in subsection 167(2.2) in respect of an applicant for an authorization under paragraph 142(1)(b), that applicant, for the purposes of subsection 167.1(1), shall only provide proof that it has the financial resources necessary to pay the adjusted amount approved by the Federal Minister. No contravention (3) No applicant for an authorization under paragraph 142(1)(b) contravenes paragraph 168(1)(a) if that applicant provides proof of C. 4 Energy Safety financial responsibility in the amount that is approved by the Federal Minister under this section. 100. Section 199 of the Act is amended by adding the following after subsection (2): Sentencing principles (3) In addition to the principles and factors that the court is otherwise required to consider, including those set out in sections 718.1 to 718.21 of the Criminal Code, the court shall consider the following principles when sentencing a person who is found guilty of an offence under this Part: (a) the amount of the fine should be increased to account for every aggravating factor associated with the offence, including the aggravating factors set out in subsection (4); and (b) the amount of the fine should reflect the gravity of each aggravating factor associated with the offence. Aggravating factors (4) The aggravating factors are the following: (a) the offence caused harm or risk of harm to human health or safety; (b) the offence caused damage or risk of damage to the environment or to environmental quality; (c) the offence caused damage or risk of damage to any unique, rare, particularly important or vulnerable component of the environment; (d) the damage or harm caused by the offence is extensive, persistent or irreparable; (e) the offender committed the offence intentionally or recklessly; (f) the offender failed to take reasonable steps to prevent the commission of the offence; (g) by committing the offence or failing to take action to prevent its commission, the offender increased their revenue or decreased their costs or intended to increase their revenue or decrease their costs; 2013-2014-2015 Sûreté et sécurité en (h) the offender has a history of noncompliance with federal or provincial legislation that relates to safety or environmental conservation or protection; and (i) after the commission of the offence, the offender (i) attempted to conceal its commission, (ii) failed to take prompt action to prevent, mitigate or remediate its effects, or (iii) failed to take prompt action to reduce the risk of committing similar offences in the future. Absence of aggravating factor (4.1) The absence of an aggravating factor set out in subsection (4) is not a mitigating factor. Meaning of “damage” (4.2) For the purposes of paragraphs (4)(b) to (d), “damage” includes loss of use value and non-use value. Reasons (4.3) If the court is satisfied of the existence of one or more of the aggravating factors set out in subsection (4) but decides not to increase the amount of the fine because of that factor, the court shall give reasons for that decision. 101. Section 201 of the Act is replaced by the following: Order of court 201. (1) If a person is found guilty of an offence under this Part, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, in addition to any other punishment that may be imposed under this Part, make an order that has any or all of the following effects: (a) prohibiting the offender from committing an act or engaging in an activity that may, in the opinion of the court, result in the continuation or repetition of the offence; C. 4 Energy Safety (b) directing the offender to take any action that the court considers appropriate to remedy or avoid any harm to the environment that results or may result from the act or omission that constituted the offence; (c) directing the offender to carry out environmental effects monitoring in the manner established by the Board or directing the offender to pay, in the manner specified by the court, an amount of money for the purposes of environmental effects monitoring; (d) directing the offender to make changes to their environmental management system that are satisfactory to the Board; (e) directing the offender to have an environmental audit conducted by a person of a class and at the times specified by the Board and directing the offender to remedy any deficiencies revealed during the audit; (f) directing the offender to pay to Her Majesty in right of Canada, for the purpose of promoting the conservation, protection or restoration of the environment, or to pay into the Environmental Damages Fund — an account in the accounts of Canada — an amount of money that the court considers appropriate; (g) directing the offender to publish, in the manner specified by the court, the facts relating to the commission of the offence and the details of the punishment imposed, including any orders made under this subsection; (h) directing the offender to notify, at the offender’s own cost and in the manner specified by the court, any person aggrieved or affected by the offender’s conduct of the facts relating to the commission of the offence and of the details of the punishment imposed, including any orders made under this subsection; (i) directing the offender to post a bond or pay an amount of money into court that the court considers appropriate to ensure that the offender complies with any prohibition, direction, requirement or condition that is specified in the order; 2013-2014-2015 Sûreté et sécurité en (j) directing the offender to perform community service, subject to any reasonable conditions that may be imposed by the court; (k) directing the offender to pay, in the manner specified by the court, an amount of money to environmental, health or other groups to assist in their work; (l) directing the offender to pay, in the manner specified by the court, an amount of money to an educational institution including for scholarships for students enrolled in studies related to the environment; (m) requiring the offender to comply with any conditions that the court considers appropriate in the circumstances for securing the offender’s good conduct and for preventing the offender from repeating the same offence or committing another offence under this Part; (n) prohibiting the offender from taking measures to acquire an interest or from applying for any new licence or other authorization under this Act during any period that the court considers appropriate. Coming into force and duration of order (2) An order made under subsection (1) comes into force on the day on which the order is made or on any other day that the court may determine, but shall not continue in force for more than three years after that day. Publication (3) If an offender does not comply with an order requiring the publication of facts relating to the offence and the details of the punishment, the Board may, in the manner that the court directed the offender, publish those facts and details and recover the costs of publication from the offender. Debt due to Board (4) If the Board incurs publication costs under subsection (3), the costs constitute a debt due to the Board and may be recovered in any court of competent jurisdiction. Variation of sanctions 201.1 (1) Subject to subsection (2), if a court has made, in relation to an offender, an order under section 201, the court may, on application by the offender or the Board, require the offender to appear before it and, after hearing the offender and the Board, vary the order in one or more of the following ways that the court C. 4 Energy Safety considers appropriate because of a change in the offender’s circumstances since the order was made: (a) by making changes to any prohibition, direction, requirement or condition that is specified in the order for any period or by extending the period during which the order is to remain in force, not exceeding one year; or (b) by decreasing the period during which the order is to remain in force or by relieving the offender of compliance with any condition that is specified in the order, either absolutely or partially or for any period. Notice (2) Before making an order under subsection (1), the court may direct that notice be given to any persons that the court considers to be interested, and may hear any of those persons. Subsequent applications with leave 201.2 If an application made under subsection 201.1(1) in relation to an offender has been heard by a court, no other application may be made under section 201.1 in relation to the offender except with leave of the court. Recovery of fines and amounts 201.3 If a person is convicted of an offence under this Part and a fine that is imposed is not paid when required or if a court orders an offender to pay an amount under subsection 201(1) or 201.1(1), the prosecutor may, by filing the conviction or order, as the case may be, enter as a judgment the amount of the fine or the amount ordered to be paid, and costs, if any, in the Supreme Court of Nova Scotia, and the judgment is enforceable against the person in the same manner as if it were a judgment rendered against them in that Court in civil proceedings. 102. The Act is amended by adding the following after section 207: Administrative Monetary Penalties Powers Regulations 207.01 (1) Subject to section 6, the Governor in Council may make regulations (a) designating as a violation that may be proceeded with in accordance with this Part Sûreté et sécurité en 2013-2014-2015 (i) the contravention of any specified provision of this Part or of any of its regulations, (ii) the contravention of any direction, requirement, decision or order, or of any direction, requirement, decision or order of a specified class of directions, requirements or orders, made under this Part, or (iii) the failure to comply with any term or condition of (A) an operating licence or authorization, or a specified class of operating licences or authorizations, issued under this Part, or (B) any approval or exemption or a specified class of approvals or exemptions, granted under this Part; (b) respecting the determination of, or the method of determining, the amount payable as the penalty, which may be different for individuals and other persons, for each violation; and (c) respecting the service of documents required or authorized under section 207.06, 207.2 or 207.5, including the manner and proof of service and the circumstances under which documents are considered to be served. Maximum Powers (2) The amount that may be determined under any regulations made under paragraph (1)(b) as the penalty for a violation shall not be more than $25,000, in the case of an individual, and $100,000, in the case of any other person. 207.02 The Board may (a) establish the form of notices of violation; (b) designate persons or classes of persons who are authorized to issue notices of violation; (c) establish, in respect of each violation, a short-form description to be used in notices of violation; and C. 4 Energy Safety (d) designate persons or classes of persons to conduct reviews under section 207.4. Violations Commission of violation 207.03 (1) Every person who contravenes or fails to comply with a provision, direction, requirement, decision or order, or term or condition the contravention of which, or the failure to comply with which, is designated to be a violation by a regulation made under paragraph 207.01(1)(a) commits a violation and is liable to a penalty of an amount to be determined in accordance with the regulations. Purpose of penalty (2) The purpose of the penalty is to promote compliance with this Part and not to punish. Liability of directors, officers, etc. 207.04 If a corporation commits a violation, any director, officer, or agent or mandatary of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the violation is a party to the violation and is liable to a penalty of an amount to be determined in accordance with the regulations, whether or not the corporation has been proceeded against in accordance with this Part. Proof of violation 207.05 In any proceedings under this Part against a person in relation to a violation, it is sufficient proof of the violation to establish that it was committed by an employee, or agent or mandatary, of the person, whether or not the employee, or agent or mandatary is identified or proceeded against in accordance with this Part. Issuance and service of notice of violation 207.06 (1) If a person designated under paragraph 207.02(b) believes on reasonable grounds that a person has committed a violation, the designated person may issue a notice of violation and cause it to be served on the person. Contents (2) The notice of violation shall (a) name the person that is believed to have committed the violation; (b) set out the relevant facts surrounding the violation; 2013-2014-2015 Sûreté et sécurité en (c) set out the amount of the penalty for the violation; (d) inform the person of their right, under section 207.2, to request a review with respect to the amount of the penalty or the facts of the violation, and of the prescribed period within which that right is to be exercised; (e) inform the person of the manner of paying the penalty set out in the notice; and (f) inform the person that, if they do not pay the penalty or exercise their right referred to in paragraph (d), they will be considered to have committed the violation and that they are liable to the penalty set out in the notice. Rules About Violations Certain defences not available 207.07 (1) A person named in a notice of violation does not have a defence by reason that the person (a) exercised due diligence to prevent the commission of the violation; or (b) reasonably and honestly believed in the existence of facts that, if true, would exonerate the person. Common law principles (2) Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence under this Part applies in respect of a violation to the extent that it is not inconsistent with this Part. Continuing violation 207.08 A violation that is committed or continued on more than one day constitutes a separate violation for each day on which it is committed or continued. Violation or offence 207.09 (1) Proceeding with any act or omission as a violation under this Part precludes proceeding with it as an offence under this Part, and proceeding with it as an offence under this Part precludes proceeding with it as a violation under this Part. Violations not offences (2) For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply in respect of a violation. C. 4 Limitation or prescription period 207.1 No notice of violation is to be issued more than two years after the day on which the matter giving rise to the violation occurred. Energy Safety Reviews Right to request review 207.2 A person who is served with a notice of violation may, within 30 days after the day on which it is served, or within any longer period that the Board allows, make a request to the Board for a review of the amount of the penalty or the facts of the violation, or both. Correction or cancellation of notice of violation 207.3 At any time before a request for a review in respect of a notice of violation is received by the Board, a person designated under paragraph 207.02(b) may cancel the notice of violation or correct an error in it. Review 207.4 (1) On receipt of a request made under section 207.2, the Board shall conduct the review or cause the review to be conducted by a person designated under paragraph 207.02(d). Restriction (2) The Board shall conduct the review if the notice of violation was issued by a person designated under paragraph 207.02(d). Object of review 207.5 (1) The Board or the person conducting the review shall determine, as the case may be, whether the amount of the penalty for the violation was determined in accordance with the regulations or whether the person committed the violation, or both. Determination (2) The Board or the person conducting the review shall render a determination and the reasons for it in writing and cause the person who requested the review to be served with a copy of them. Correction of penalty (3) If the Board or the person conducting the review determines that the amount of the penalty for the violation was not determined in accordance with the regulations, the Board or the person, as the case may be, shall correct the amount of the penalty. Responsibility (4) If the Board or the person conducting the review determines that the person who requested the review committed the violation, the person who requested the review is liable to the penalty as set out in the notice issued under 2013-2014-2015 Sûreté et sécurité en section 207.06 or as set out in the determination if the amount of the penalty was corrected under subsection (3). Determination final (5) A determination made under this section is final and binding and, subject to review by the Supreme Court of Nova Scotia, is not subject to appeal or to review by any court. Burden of proof 207.6 If the facts of a violation are reviewed, the person who issued the notice of violation shall establish, on a balance of probabilities, that the person named in it committed the violation identified in it. Responsibility Payment 207.7 If a person pays the penalty set out in a notice of violation, the person is considered to have committed the violation and proceedings in respect of it are ended. Failure to act 207.8 A person that neither pays the penalty imposed under this Part nor requests a review in the period referred to in section 207.2 is considered to have committed the violation and is liable to the penalty. Recovery of Penalties Debt to Her Majesty 207.9 (1) A penalty constitutes a debt due to Her Majesty in right of the Province and may be recovered in the Supreme Court of Nova Scotia. Limitation period (2) No proceedings to recover the debt are to be instituted more than five years after the day on which the debt becomes payable. Certificate 207.91 (1) The Board may issue a certificate of non-payment certifying the unpaid amount of any debt referred to in subsection 207.9(1). Registration (2) Registration in the Supreme Court of Nova Scotia of a certificate of non-payment issued under subsection (1) has the same effect as a judgment of that court for a debt of the amount specified in the certificate and all related registration costs. C. 4 Energy Safety General Admissibility of documents 207.92 In the absence of evidence to the contrary, a document that appears to be a notice issued under subsection 207.06(1) is presumed to be authentic and is proof of its contents in any proceeding in respect of a violation. Publication 207.93 The Board may make public the nature of a violation, the name of the person who committed it and the amount of the penalty. 103. Subsection 217(2) of the French version of the Act is replaced by the following: Trésor (2) Dès que possible après leur perception ou réception par l’Office sous le régime du présent article, les montants sont déposés au crédit du receveur général et versés au Trésor selon les modalités prévues, par règlement, par le Conseil du Trésor conformément à la Loi sur la gestion des finances publiques. 1993, c. 28, s. 78, Sch. III, s. 8.3 and 1998, c. 15, s. 18; 2002, c. 7, s. 110(E) 104. Parts V and VI of the Act are repealed. 105. Subsection 246(2) of the Act is repealed. 106. Subsection 247(5) of the Act is replaced by the following: Exception (5) If the per capita fiscal capacity of the Province in respect of any fiscal year is equal to or greater than the national average per capita fiscal capacity in respect of that fiscal year, no payment shall be made under subsection (1) in respect of that fiscal year. The per capita fiscal capacity of the Province and the national average per capita fiscal capacity shall be determined in accordance with section 247.1. 107. The Act is amended by adding the following after section 247: Definitions “Fiscal Arrangements Act” « loi de 1977 » 247.1 (1) The following definitions apply in this section. “Fiscal Arrangements Act” means the FederalProvincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, 1977. 2013-2014-2015 “national average per capita fiscal capacity” « moyenne nationale » “province” « province » Sûreté et sécurité en “national average per capita fiscal capacity” means the per capita fiscal capacity of all of the provinces. “province” does not include Yukon, the Northwest Territories or Nunavut. Per capita fiscal capacity of Province and national average (2) For the purposes of subsection 247(5), the per capita fiscal capacity of the Province and the national average per capita fiscal capacity in respect of any fiscal year shall be determined by the Minister of Finance by dividing the aggregate of the estimated revenues of the Province or of all provinces, as the case may be, in respect of the fiscal year, as determined in accordance with subsection (3), by the population of the Province or of all provinces, as the case may be, in respect of the fiscal year. Estimated revenues (3) The aggregate of the estimated revenues of the Province or of all provinces, as the case may be, in respect of any fiscal year shall be determined by (a) describing the sources from which are or may be derived the aggregate of the following revenues, namely: (i) the aggregate of the revenues derived by all provinces in respect of the fiscal year from all sources described in the definition “revenue source” in subsection 4(2) of the Fiscal Arrangements Act as it read on April 1, 1982, (ii) the aggregate of the revenues that are (A) derived by all municipalities, boards, commissions and other local authorities from the sources described in paragraphs (z) and (bb) of the definition “revenue source” in subsection 4(2) of the Fiscal Arrangements Act as it read on April 1, 1982, and (B) deemed by virtue of subsection 4(5) of the Fiscal Arrangements Act as it read on April 1, 1982 to be derived by a province in respect of the fiscal year, and C. 4 Energy Safety (iii) the aggregate of the revenues derived by all provinces in respect of the fiscal year and by all municipalities, boards, commissions and other local authorities in respect of their financial years ending in the fiscal year that (A) are not included in subparagraph (i) or (ii), and (B) are included in the computation of fiscal equalization payments for the fiscal year under the Fiscal Arrangements Act; as those sources are described in the definition “revenue source” in subsection 4(2) of the Fiscal Arrangements Act, varying the description of such sources to take into account the changes and factors referred to in subsection (4); (b) defining the expression “revenue base”, in respect of each distinct source described in paragraph (a), for a province in respect of the fiscal year, that relates to the measure of the relative capacity of the province to derive revenue from that source for that fiscal year, (i) as that expression is defined in respect of that source, in section 6 of the FederalProvincial Fiscal Arrangements and Established Programs Financing Regulations, 1982, and (ii) varying that definition to take into account the changes and factors referred to in subsection (4); (c) estimating the amount of each revenue base defined in paragraph (b), in respect of each source described in paragraph (a), for the Province or all provinces, as the case may be, for the fiscal year; (d) estimating the amount of the revenues of the Province or all provinces, as the case may be, in respect of each source described in paragraph (a) for the fiscal year by multiplying (i) the national average rate of tax for the fiscal year in respect of that source, and 2013-2014-2015 Sûreté et sécurité en (ii) the amount of the revenue base estimated under paragraph (c) in respect of that source for the Province or all provinces, as the case may be, for the fiscal year; and (e) adding the amounts of the revenues of the Province or of all provinces, as the case may be, estimated under paragraph (d) in respect of all sources described in paragraph (a). Changes and factors (4) For the purposes of paragraph (3)(a) and subparagraph (3)(b)(ii), the following changes and factors should be taken into account, namely, (a) changes in any laws of a province relating to taxation that apply in respect of fiscal years subsequent to the fiscal year beginning on April 1, 1982; (b) changes to improve the accuracy of comparisons among provinces of relative capacity to derive revenue from any source described in paragraph (3)(a); (c) changes made by statistical agencies to statistical data or methods used to measure the relative capacities of provinces to derive revenue from any such source; and (d) any other factors that, in the opinion of the Minister of Finance, are relevant to the circumstances. Average rate of tax (5) For the purposes of paragraph (3)(d) the national average rate of tax for a fiscal year in respect of a source is the quotient obtained by dividing (a) the aggregate of the total revenues, as determined by the Minister of Finance, derived by all provinces for the fiscal year from that source, whether or not the total revenues or any portion thereof are included in the computation of the fiscal equalization payments to provinces for the fiscal year under Part I of the Fiscal Arrangements Act by (b) the revenue base estimated under paragraph (3)(c) in respect of that source for all provinces for that fiscal year. C. 4 Determination of population (6) For the purposes of this section, the population of a province for a fiscal year is the population of that province for that fiscal year, as determined for the purposes of Part I of the Fiscal Arrangements Act. Terminology 108. Schedule IV to the French version of the Act is amended by replacing “Règlement sur les terres pétrolifères et gazéifères du Canada” in the bracketed text under the heading “LIMITES DE LA PARTIE DE LA ZONE EXTRACÔTIÈRE MENTIONNÉE AUX ARTICLES 104 ET 141” with “Règlement sur les terres pétrolifères et gazifères du Canada”. Energy Safety 109. The Act is amended by adding, after Schedule IV, the Schedules V and VI set out in Schedule 3 to this Act. CONSEQUENTIAL AMENDMENTS 2005, c. 30, s. 85 Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act 110. The definition “fiscal equalization offset payment” in section 4 of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act is repealed. 111. (1) The formula in section 8 of the Act is replaced by the following: A–B (2) Section 8 of the Act is amended by adding “and” at the end of the description of A, by striking out “and” at the end of the description of B and by repealing the description of C. 112. Section 11 of the Act is repealed. 113. The definition “fiscal equalization offset payment” in section 18 of the Act is repealed. 114. (1) The formula in section 22 of the Act is replaced by the following: A–B 2013-2014-2015 Sûreté et sécurité en (2) Section 22 of the Act is amended by adding “and” at the end of the description of A, by striking out “and” at the end of the description of B and by repealing the description of C. 115. Section 25 of the Act is repealed. 2007, c. 35 Budget and Economic Statement Implementation Act, 2007 116. Section 174 of the Budget and Economic Statement Implementation Act, 2007 is repealed. COORDINATING AMENDMENTS Bill C-5 117. (1) Subsections (2) to (31) apply if Bill C-5, introduced in the 2nd session of the 41st Parliament and entitled the Offshore Health and Safety Act (in this section referred to as the “other Act”), receives royal assent. (2) If section 3 of the other Act comes into force before section 37 of this Act, then that section 37 and the heading before it are replaced by the following: 1987, c. 3 CANADA–NEWFOUNDLAND AND LABRADOR ATLANTIC ACCORD IMPLEMENTATION ACT 37. Section 2 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act is amended by adding the following in alphabetical order: “spill-treating agent” « agent de traitement » “spill-treating agent”, except in section 161.5, means a spill-treating agent that is on the list established under section 14.2 of the Canada Oil and Gas Operations Act. (3) If section 3 of the other Act comes into force on the same day as section 37 of this Act, then that section 3 is deemed to have come into force before that section 37, and subsection (2) applies as a consequence. (4) If section 5 of the other Act comes into force before section 38 of this Act, then that section 38 is replaced by the following: 38. Subsection 7(1) of the Act is replaced by the following: C. 4 Provincial Minister’s approval 7. (1) Before a regulation is made under subsection 5(1), section 29.1, subsection 41(7), section 64, subsection 67(2), section 118, subsection 122(1), 125(1), 149(1), 162(2.3), 163(1.02) or 202.01(1) or section 203, the Federal Minister shall consult the Provincial Minister with respect to the proposed regulation and the regulation shall not be made without the Provincial Minister’s approval. Energy Safety (5) If section 38 of this Act comes into force before section 5 of the other Act, then, on the day on which that section 5 comes into force, subsection 7(1) of chapter 3 of the Statutes of Canada, 1987, is replaced by the following: Provincial Minister’s approval 7. (1) Before a regulation is made under subsection 5(1), section 29.1, subsection 41(7), section 64, subsection 67(2), section 118, subsection 122(1), 125(1), 149(1), 162(2.3), 163(1.02) or 202.01(1) or section 203, the Federal Minister shall consult the Provincial Minister with respect to the proposed regulation and the regulation shall not be made without the Provincial Minister’s approval. (6) If section 5 of the other Act comes into force on the same day as section 38 of this Act, then that section 38 is deemed to have come into force before that section 5, and subsection (5) applies as a consequence. (7) On the first day on which both section 5 of the other Act and subsection 54(5) of this Act are in force, subsection 149(3) of chapter 3 of the Statutes of Canada, 1987, is replaced by the following: Spill-treating agents (3) Regulations made under subsection (1) respecting a spill-treating agent shall, in addition to the requirements set out in subsection 7(1), be made on the recommendation of the Federal Minister and the Minister of the Environment. (8) If subsection 22(3) of the other Act comes into force before subsection 50(2) of this Act, then, on the day on which that subsection 50(2) comes into force, paragraph 138(5)(a) of chapter 3 of the Statutes of Canada, 1987, is replaced by the following: 2013-2014-2015 Sûreté et sécurité en (a) a requirement, approval or deposit, determined by the Board in accordance with the provisions of this Part or Part III.1 or granted or prescribed by regulations made under either of those Parts, subject to which the licence or authorization was issued; (9) If subsection 50(2) of this Act comes into force before subsection 22(3) of the other Act, then that subsection 22(3) is replaced by the following: (3) Paragraph 138(5)(a) of the Act is replaced by the following: (a) a requirement, approval or deposit, determined by the Board in accordance with the provisions of this Part or Part III.1 or granted or prescribed by regulations made under either of those Parts, subject to which the licence or authorization was issued; (3.1) Paragraph 138(5)(b) of the Act is replaced by the following: (b) a requirement undertaken in a declaration referred to in subsection 139.1(1); (10) If subsection 50(2) of this Act comes into force on the same day as subsection 22(3) of the other Act, then that subsection 22(3) is deemed to have come into force before that subsection 50(2), and subsection (8) applies as a consequence. (11) If subsection 22(4) of the other Act comes into force before subsection 50(3) of this Act, then, on the day on which that subsection 50(3) comes into force, paragraph 138(5)(c) of the English version of chapter 3 of the Statutes of Canada, 1987, is replaced by the following: (c) subsection 139.1(3), 139.2(2), 162.1(4) or (5) or 163(1.1), (1.2) or (5); (12) If subsection 22(4) of the other Act comes into force on the same day as subsection 50(3) of this Act, then that subsection 50(3) is deemed to have come into force before that subsection 22(4). (13) On the first day on which both subsection 194(3) of chapter 3 of the Statutes of Canada, 1987, as enacted by subsection 39(3) of the other Act, and subsection 194(3) C. 4 Energy Safety of chapter 3 of the Statutes of Canada, 1987, as enacted by subsection 64 of this Act, are in force, subsection 194(3) of chapter 3 of the Statutes of Canada, 1987, as enacted by subsection 39(3) of the other Act, is renumbered as subsection 194(4.4) and is repositioned accordingly if required. (14) On the first day on which both section 40 of the other Act and section 65 of this Act are in force, (a) sections 195.2 to 195.5 of chapter 3 of the Statutes of Canada, 1987, are repealed; and (b) subsection 196(1) of chapter 3 of the Statutes of Canada, 1987, is replaced by the following: Order of court 196. (1) If a person is found guilty of an offence under this Part, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, in addition to any other punishment that may be imposed under this Part, make an order that has any or all of the following effects: (a) prohibiting the offender from committing an act or engaging in an activity that may, in the opinion of the court, result in the continuation or repetition of the offence; (b) directing the offender to take any action that the court considers appropriate to remedy or avoid any harm to the environment that results or may result from the act or omission that constituted the offence; (c) directing the offender to take any measures that the court considers appropriate to avoid any injury or damage that may result from the act or omission that constituted the offence, or to remedy any injury or damage resulting from it; (d) directing the offender to carry out environmental effects monitoring in the manner established by the Board or directing the offender to pay, in the manner specified by the court, an amount of money for the purposes of environmental effects monitoring; 2013-2014-2015 Sûreté et sécurité en (e) directing the offender to make changes to their environmental management system that are satisfactory to the Board; (f) directing the offender to have an environmental audit conducted by a person of a class and at the times specified by the Board and directing the offender to remedy any deficiencies revealed during the audit; (g) directing the offender to pay to Her Majesty in right of Canada, for the purpose of promoting the conservation, protection or restoration of the environment, or to pay into the Environmental Damages Fund — an account in the accounts of Canada — an amount of money that the court considers appropriate; (h) directing the offender to pay to the Board an amount of money that the court considers appropriate for the purpose of conducting research, education and training in matters related to the protection of the environment, conservation of petroleum resources or safety of petroleum operations; (i) directing the offender to publish, in the manner specified by the court, the facts relating to the commission of the offence and the details of the punishment imposed, including any orders made under this subsection; (j) directing the offender to submit to the Chief Safety Officer, on application by the Chief Safety Officer within three years after the conviction, any information with respect to the offender’s activities that the court considers appropriate in the circumstances; (k) directing the offender to notify, at the offender’s own cost and in the manner specified by the court, any person aggrieved or affected by the offender’s conduct of the facts relating to the commission of the offence and of the details of the punishment imposed, including any orders made under this subsection; (l) directing the offender to post a bond or pay an amount of money into court that the court considers appropriate to ensure that the C. 4 Energy Safety offender complies with any prohibition, direction, requirement or condition that is specified in the order; (m) directing the offender to perform community service, subject to any reasonable conditions that may be imposed by the court; (n) directing the offender to pay, in the manner specified by the court, an amount of money to environmental, health or other groups to assist in their work; (o) directing the offender to pay, in the manner specified by the court, an amount of money to an educational institution including for scholarships for students enrolled in studies related to the environment; (p) requiring the offender to comply with any conditions that the court considers appropriate in the circumstances for securing the offender’s good conduct and for preventing the offender from repeating the same offence or committing another offence under this Part; (q) prohibiting the offender from taking measures to acquire an interest or from applying for any new licence or other authorization under this Act during any period that the court considers appropriate. (15) On the first day on which both section 202.1 of chapter 3 of the Statutes of Canada, 1987, as enacted by section 43 of the other Act, and section 202.1 of chapter 3 of the Statutes of Canada, 1987, as enacted by section 66 of this Act, are in force, section 202.1 of chapter 3 of the Statutes of Canada, 1987, as enacted by section 43 of the other Act is renumbered as section 202.001 and, if necessary, is repositioned after section 202. (16) If section 56 of the other Act comes into force before section 72 of this Act, then that section 72 is replaced by the following: 72. Subsection 6(1) of the Act is replaced by the following: Provincial Minister’s approval 6. (1) Before a regulation is made under subsection 5(1) or 17(4), section 30.1, subsection 35(8), 39(7) or 45(7), section 67, subsection 70(2), section 121, subsection 125(1), 128(1), 2013-2014-2015 Sûreté et sécurité en 153(1), 167(2.3), 168(1.02) or 207.01(1) or section 208, 245 or 248, the Federal Minister shall consult the Provincial Minister with respect to the proposed regulation and the regulation shall not be made without the Provincial Minister’s approval. (17) If section 72 of this Act comes into force before section 56 of the other Act, then, on the day on which that section 56 comes into force, subsection 6(1) of the CanadaNova Scotia Offshore Petroleum Resources Accord Implementation Act is replaced by the following: Provincial Minister’s approval 6. (1) Before a regulation is made under subsection 5(1) or 17(4), section 30.1, subsection 35(8), 39(7) or 45(7), section 67, subsection 70(2), section 121, subsection 125(1), 128(1), 153(1), 167(2.3), 168(1.02) or 207.01(1) or section 208, 245 or 248, the Federal Minister shall consult the Provincial Minister with respect to the proposed regulation and the regulation shall not be made without the Provincial Minister’s approval. (18) If section 56 of the other Act comes into force on the same day as section 72 of this Act, then that section 72 is deemed to have come into force before that section 56 and subsection (17) applies as a consequence. (19) On the first day on which both section 56 of the other Act and subsection 90(4) of this Act are in force, subsection 153(3) of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act is replaced by the following: Spill-treating agents (3) Regulations made under subsection (1) respecting a spill-treating agent shall, in addition to the requirements set out in subsection 6(1), be made on the recommendation of the Federal Minister and the Minister of the Environment. (20) If subsection 64(3) of the other Act comes into force before subsection 86(2) of this Act, then, on the day on which that subsection 86(2) comes into force, paragraph C. 4 Energy Safety 142(5)(a) of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act is replaced by the following: (a) a requirement, approval or deposit, determined by the Board in accordance with the provisions of this Part or Part III.1 or granted or prescribed by regulations made under either of those Parts, subject to which the licence or authorization was issued; (21) If subsection 86(2) of this Act comes into force before subsection 64(3) of the other Act, then that subsection 64(3) is replaced by the following: (3) Paragraph 142(5)(a) of the Act is replaced by the following: (a) a requirement, approval or deposit, determined by the Board in accordance with the provisions of this Part or Part III.1 or granted or prescribed by regulations made under either of those Parts, subject to which the licence or authorization was issued; (3.1) Paragraph 142(5)(b) of the Act is replaced by the following: (b) a requirement undertaken in a declaration referred to in subsection 143.1(1); (22) If subsection 86(2) of this Act comes into force on the same day as subsection 64(3) of the other Act, then that section 64(3) is deemed to have come into force before that subsection 86(2) and subsection (20) applies as a consequence. (23) If subsection 64(4) of the other Act comes into force before subsection 86(3) of this Act, then, on the day on which that subsection 86(3) comes into force, paragraph 142(5)(c) of the English version of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act is replaced by the following: (c) subsection 143.1(3), 143.2(2), 167.1(4) or (5) or 168(1.1), (1.2) or (5); (24) If subsection 64(4) of the other Act comes into force on the same day as subsection 86(3) of this Act, then that subsection 86(3) is deemed to have come into force before that subsection 64(4). 2013-2014-2015 Sûreté et sécurité en (25) On the first day on which both subsection 199(3) of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, as enacted by subsection 78(3) of the other Act, and subsection 199(3) of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, as enacted by section 100 of this Act, are in force, subsection 199(3) of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, as enacted by subsection 78(3) of the other Act, is renumbered as subsection 199(4.4) and is repositioned accordingly if required. (26) On the first day on which both section 79 of the other Act and section 101 of this Act are in force, (a) sections 200.2 to 200.5 of the CanadaNova Scotia Offshore Petroleum Resources Accord Implementation Act are repealed; and (b) subsection 201(1) of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act is replaced by the following: Order of court 201. (1) If a person is found guilty of an offence under this Part, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, in addition to any other punishment that may be imposed under this Part, make an order that has any or all of the following effects: (a) prohibiting the offender from committing an act or engaging in an activity that may, in the opinion of the court, result in the continuation or repetition of the offence; (b) directing the offender to take any action that the court considers appropriate to remedy or avoid any harm to the environment that results or may result from the act or omission that constituted the offence; (c) directing the offender to take any measures that the court considers appropriate to avoid any injury or damage that may result C. 4 Energy Safety from the act or omission that constituted the offence, or to remedy any injury or damage resulting from it; (d) directing the offender to carry out environmental effects monitoring in the manner established by the Board or directing the offender to pay, in the manner specified by the court, an amount of money for the purposes of environmental effects monitoring; (e) directing the offender to make changes to their environmental management system that are satisfactory to the Board; (f) directing the offender to have an environmental audit conducted by a person of a class and at the times specified by the Board and directing the offender to remedy any deficiencies revealed during the audit; (g) directing the offender to pay to Her Majesty in right of Canada, for the purpose of promoting the conservation, protection or restoration of the environment, or to pay into the Environmental Damages Fund — an account in the accounts of Canada — an amount of money that the court considers appropriate; (h) directing the offender to pay to the Board an amount of money that the court considers appropriate for the purpose of conducting research, education and training in matters related to the protection of the environment, conservation of petroleum resources or safety of petroleum operations; (i) directing the offender to publish, in the manner specified by the court, the facts relating to the commission of the offence and the details of the punishment imposed, including any orders made under this subsection; (j) directing the offender to submit to the Chief Safety Officer, on application by the Chief Safety Officer within three years after the conviction, any information with respect to the offender’s activities that the court considers appropriate in the circumstances; (k) directing the offender to notify, at the offender’s own cost and in the manner specified by the court, any person aggrieved 2013-2014-2015 Sûreté et sécurité en or affected by the offender’s conduct of the facts relating to the commission of the offence and of the details of the punishment imposed, including any orders made under this subsection; (l) directing the offender to post a bond or pay an amount of money into court that the court considers appropriate to ensure that the offender complies with any prohibition, direction, requirement or condition that is specified in the order; (m) directing the offender to perform community service, subject to any reasonable conditions that may be imposed by the court; (n) directing the offender to pay, in the manner specified by the court, an amount of money to environmental, health or other groups to assist in their work; (o) directing the offender to pay, in the manner specified by the court, an amount of money to an educational institution including for scholarships for students enrolled in studies related to the environment; (p) requiring the offender to comply with any conditions that the court considers appropriate in the circumstances for securing the offender’s good conduct and for preventing the offender from repeating the same offence or committing another offence under this Part; (q) prohibiting the offender from taking measures to acquire an interest or from applying for any new licence or other authorization under this Act during any period that the court considers appropriate. (27) On the first day on which both section 207.1 of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, as enacted by section 82 of the other Act, and section 207.1 of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, as enacted by section 102 of this Act, are in force, section 207.1 of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, as C. 4 Energy Safety enacted by section 82 of the other Act, is renumbered as section 207.001 and, if necessary, is repositioned after section 207. (28) If section 112 of this Act comes into force before subparagraph 115(h)(i) of the other Act, then that subparagraph 115(h)(i) is repealed. (29) If subparagraph 115(h)(i) of the other Act comes into force on the same day as section 112 of this Act, then that subparagraph 115(h)(i) is deemed to have come into force before that section 112. (30) If section 113 of this Act comes into force before subparagraph 115(h)(ii) of the other Act, then that subparagraph 115(h)(ii) is replaced by the following: (ii) paragraph (a) of the definition “offshore revenue” and the definition “petroleum” in section 18, and (31) If subparagraph 115(h)(ii) of the other Act comes into force on the same day as section 113 of this Act, then that subparagraph 115(h)(ii) is deemed to have come into force before that section 113. Bill C-15 118. (1) Subsections (2) to (10) apply if Bill C-15, introduced in the 2nd session of the 41st Parliament and entitled the Northwest Territories Devolution Act (in this section referred to as “the other Act”), receives royal assent. (2) On the first day on which both section 21 of the other Act and subsection 17(1) of this Act are in force, the portion of subsection 25.1(1) of the Canada Oil and Gas Operations Act before paragraph (a) is replaced by the following: Spill-treating agents 25.1 (1) In the case of a spill in the zones referred to in paragraph 3(d) or the waters superjacent to the continental shelf of Canada, the provisions referred to in Schedule 1 do not apply to the deposit of a spill-treating agent and those referred to in Schedule 2 do not apply in respect of any harm that is caused by the spilltreating agent or by the interaction between the spill-treating agent and the spilled oil, if 2013-2014-2015 Sûreté et sécurité en (3) On the first day on which both section 21 of the other Act and subsection 25.4(1) of the Canada Oil and Gas Operations Act, as enacted by section 18 of this Act, are in force, subsection 25.4(1) is replaced by the following: Scientific research 25.4 (1) For the purpose of a particular research project pertaining to the use of a spill-treating agent in mitigating the environmental impacts of a spill, the Minister of the Environment may authorize, and establish conditions for, the deposit of a spill-treating agent, oil or oil surrogate in the zones referred to in paragraph 3(d) or the waters superjacent to the continental shelf of Canada. (4) On the first day on which both section 21 of the other Act and subsection 19(2) of this Act are in force, paragraphs 26(2.2)(b) and (c) of the Canada Oil and Gas Operations Act are replaced by the following: (b) in respect of any area referred to in paragraphs 3(a) and (b) that is covered by or located at a distance of 200 metres or less from any river, stream, lake or other body of inland water and to which paragraph (a) of this subsection does not apply, the amount of $25 million; (c) in respect of any area referred to in paragraphs 3(a) and (b) and to which neither paragraph (a) nor (b) of this subsection applies, the amount of $10 million; and (5) On the first day on which both section 21 of the other Act and subsection 21(1) of this Act are in force, paragraph 27(1)(a) of the Canada Oil and Gas Operations Act is replaced by the following: (a) in the case of the drilling for or development or production of oil or gas in any area referred to in paragraphs 3(d) and (e), in the amount of $100 million or, if the Board considers it necessary, in a greater amount that it determines; or C. 4 Energy Safety (6) On the first day on which section 24 of the other Act and subsection 23(1) of this Act are in force, the definition “unitization order” in section 29 of the Canada Oil and Gas Operations Act is replaced by the following: “unitization order” « arrêté d’union » “unitization order” means an order made under section 41, 48.092 or 48.23; (7) On the first day on which section 21 of the other Act and subsection 23(2) of this Act are in force, paragraphs (a) and (b) of the definition “perimeter” in section 29 of the Canada Oil and Gas Operations Act are replaced by the following: (a) the area in the offshore, as defined in section 48.01, that is within 20 km of the onshore; (b) the area in Nunavut that is within 20 km of the limit of that territory; and (c) the portion of the submarine area — consisting of the areas referred to in paragraphs 3(d) and (e) — that is within 10 nautical miles of the seaward limit of that area; (8) If section 36 of the other Act comes into force before subsection 34(4) of this Act, then that subsection 34(4) is repealed. (9) If subsection 34(4) of this Act comes into force before section 36 of the other Act, then that section 36 is repealed. (10) If section 36 of the other Act comes into force on the same day as subsection 34(4) of this Act, then that section 36 is deemed to have come into force before that subsection 34(4) and subsection (8) applies as a consequence. COMING INTO FORCE Order or 12 months after royal assent 119. (1) Subject to subsection (2), the provisions of this Part, other than sections 117 and 118, come into force 12 months after Sûreté et sécurité en 2013-2014-2015 the day on which this Act receives royal assent or on any earlier day or days that may be fixed by order of the Governor in Council. Order or 5 years after royal assent (2) Subsections 8(2), 17(2) to (4), 52(2), 58(2) to (4), 88(2) and 94(2) to (4) come into force five years after the day on which this Act receives royal assent or on any earlier day or days that may be fixed by order of the Governor in Council. PART 2 NUCLEAR LIABILITY AND COMPENSATION ACT ENACTMENT OF ACT Enactment 120. The Nuclear Liability and Compensation Act, whose text is as follows and whose schedule is set out in Schedule 4 to this Act, is enacted: An Act respecting civil liability and compensation for damage in case of a nuclear incident, repealing the Nuclear Liability Act and making consequential amendments to other Acts SHORT TITLE Short title 1. This Act may be cited as the Nuclear Liability and Compensation Act. INTERPRETATION Definitions “approved insurer” « assureur agréé » “Contracting State” « État contractant » “Convention” « Convention » 2. The following definitions apply in this Act. “approved insurer” means an insurer or association of insurers that is designated under section 29 as an approved insurer. “Contracting State” means a State that has ratified, accepted or approved the Convention in accordance with its Article XVIII or that has acceded to it in accordance with its Article XIX. “Convention” means the Convention on Supplementary Compensation for Nuclear Damage, done at Vienna on September 12, 1997 and signed by Canada on December 3, 2013, as amended from time to time. 134 “Installation State” « État où se trouve l’installation » “nuclear fuel” « combustible nucléaire » “nuclear incident” « accident nucléaire » “nuclear installation” « établissement nucléaire » “nuclear material” « matière nucléaire » C. 4 Energy Safety “Installation State” means a Contracting State within whose territory is situated a nuclear installation as defined in Article 1.I(b) of the Annex to the Convention or, if the nuclear installation is not within the territory of a Contracting State, the Contracting State by which or under whose authority the nuclear installation is operated. “nuclear fuel” means material that is capable of a self-sustaining nuclear fission chain reaction. “nuclear incident” means an occurrence or a series of occurrences having the same origin that causes damage for which an operator is liable under this Act. “nuclear installation” means, other than in the definition “Installation State” and subparagraphs 9(1)(b.1)(i) and (b.2)(i) and 9(4)(b)(i) and (c)(i) of the English version, any site or means of transport that is designated under section 7 as a nuclear installation. “nuclear material” means (a) nuclear fuel, other than natural uranium or depleted uranium, that can produce energy by a self-sustaining nuclear fission chain reaction outside a nuclear reactor, either alone or in combination with another material; and (b) radioactive products or waste, other than radioisotopes that have reached the final stage of fabrication so as to be usable for any scientific, medical, agricultural, commercial or industrial purpose. “nuclear reactor” « réacteur nucléaire » “operator” « exploitant » “public funds” « fonds publics » “nuclear reactor” means a structure containing nuclear fuel arranged such that a self-sustaining nuclear fission chain reaction can occur in the structure without an additional source of neutrons. “operator” means a person who is designated by a regulation made under section 7 as an operator. “public funds” means an amount that Contracting States must contribute when a call for funds is made under Article VII.1 of the Convention. 2013-2014-2015 “radioactive products or waste” « produit ou déchet radioactif » Sûreté et sécurité en “radioactive products or waste” means (a) radioactive material that is produced in the production or use of nuclear fuel other than natural uranium or depleted uranium; or (b) material that is made radioactive by exposure to radiation consequential on or incidental to the production or use of nuclear fuel other than natural uranium or depleted uranium. “Tribunal” « Tribunal » “Tribunal” means a nuclear claims tribunal established under subsection 41(1). PURPOSE OF ACT Civil liability and compensation 3. The purpose of this Act is to govern civil liability and compensation for damage in case of a nuclear incident. DESIGNATION OF MINISTER Minister 4. The Governor in Council may, by order, designate a minister of the Crown to be the Minister referred to in this Act. NON-APPLICATION Nonapplication — war, etc. 5. (1) This Act does not apply to a nuclear incident that results from an act of war, hostilities, civil war or insurrection, other than a terrorist activity as defined in subsection 83.01(1) of the Criminal Code. Nonapplication — damage to nuclear installation (2) This Act does not apply to damage to the nuclear installation of an operator who is responsible for that damage or to any property at the installation that is used in connection with the installation, including property under construction. HER MAJESTY Binding on Her Majesty 6. This Act is binding on Her Majesty in right of Canada or a province. DESIGNATION OF NUCLEAR INSTALLATIONS AND OPERATORS Designation of nuclear installations 7. (1) The Governor in Council may, on the Minister’s recommendation and after consultation with the Canadian Nuclear Safety C. 4 Energy Safety Commission, designate by regulation any site at which is located a facility or facilities that are authorized by a licence issued under the Nuclear Safety and Control Act and that contain nuclear material as a nuclear installation. Description of site and designation of operator (2) The regulation must describe the site, list the facilities on it that are authorized to contain nuclear material and designate the holder of a licence described in subsection (1) as the operator of the nuclear installation. Coming into force (3) The regulation may be made before a licence has been issued, but it must not come into force before the day on which the licence is issued. Designation of means of transport (4) The Governor in Council may, on the Minister’s recommendation and after consultation with the Canadian Nuclear Safety Commission, designate by regulation any means of transport that is equipped with a nuclear reactor as a nuclear installation and designate by regulation the holder of a licence issued under the Nuclear Safety and Control Act respecting that means of transport as the operator of the nuclear installation. LIABILITY FOR NUCLEAR INCIDENTS OPERATOR’S LIABILITY Limitation 8. An operator is not liable for damage that is caused by a nuclear incident except for any liability that is provided for under this Act. Liability — Canada 9. (1) An operator — and no person other than an operator — is liable for damage that is caused within Canada or its exclusive economic zone by (a) ionizing radiation emitted from any source of radiation within, or released from, the operator’s nuclear installation; (b) ionizing radiation emitted from nuclear material being transported 2013-2014-2015 Sûreté et sécurité en (i) from the operator’s nuclear installation until it is placed in another nuclear installation or until liability is assumed by the operator of that other nuclear installation, under the terms of a written contract, (ii) to the operator’s nuclear installation from outside Canada, (iii) from the operator’s nuclear installation to a person who is within the territory of a State that is not a Contracting State until it is unloaded from the means of transport by which it arrived in that State, or (iv) with the operator’s written consent, from a person who is within the territory of a State that is not a Contracting State to the operator’s installation, from the time that it is loaded on the means of transport by which it is to be carried from that State; (b.1) ionizing radiation emitted from nuclear material being transported from the operator’s nuclear installation (i) before liability is assumed under the terms of a written contract, by a person who is within the territory of a Contracting State other than Canada and who is designated or recognized under the laws of that State as operating a nuclear installation as defined in Article 1.I(b) of the Annex to the Convention, or (ii) in the absence of a contract, before that person takes charge of the nuclear material; (b.2) ionizing radiation emitted from nuclear material being transported to the operator’s nuclear installation (i) after liability is assumed by the operator under the terms of a written contract, from a person who is within the territory of a Contracting State other than Canada and who is designated or recognized under the laws of that State as operating a nuclear installation as defined in Article 1.I(b) of the Annex to the Convention, or (ii) in the absence of a contract, after the operator takes charge of the nuclear material; or C. 4 Energy Safety (c) a combination of the radioactive properties and toxic, explosive or other hazardous properties of a source referred to in paragraph (a) or nuclear material referred to in paragraph (b), (b.1) or (b.2). Preventive measure — liability in Canada (2) An operator — and no person other than an operator — is liable for damage that is caused within Canada or its exclusive economic zone if the damage is caused by a preventive measure that is taken under subsection 20(1) in relation to that operator’s nuclear installation or in relation to any transportation for which the operator is responsible. Liability — damage in reciprocating country (3) If provided for in regulations made under subsection 70(2) to implement an agreement between Canada and a reciprocating country, an operator — and no person other than an operator — is liable for damage that occurs in the reciprocating country or its exclusive economic zone and that results from the production, processing, transport, storage, use or disposition of the nuclear material for which the operator is responsible. Additional liability — Contracting State other than Canada (4) An operator — and no person other than an operator — is liable for damage that is caused within a Contracting State other than Canada or within that State’s exclusive economic zone by (a) ionizing radiation emitted from any source of radiation within, or released from, the operator’s nuclear installation; (b) ionizing radiation emitted from nuclear material being transported from the operator’s nuclear installation (i) before liability is assumed, under the terms of a written contract, by a person who is within the territory of the Contracting State other than Canada and who is designated or recognized under the laws of that State as operating a nuclear installation as defined in Article 1.I(b) of the Annex to the Convention, or 2013-2014-2015 Sûreté et sécurité en (ii) in the absence of a contract, before that person takes charge of the nuclear material; (c) ionizing radiation emitted from nuclear material being transported to the operator’s nuclear installation (i) after liability is assumed by the operator, under the terms of a written contract, from a person who is within the territory of the Contracting State other than Canada and who is designated or recognized under the laws of that State as operating a nuclear installation as defined in Article 1.I(b) of the Annex to the Convention, or (ii) in the absence of a contract, after the operator takes charge of the nuclear material; or (d) a combination of the radioactive properties and toxic, explosive or other hazardous properties of a source referred to in paragraph (a) or nuclear material referred to in paragraph (b) or (c). Preventive measure — liability in Contracting State other than Canada (5) An operator — and no person other than an operator — is liable for any damage that is caused within a Contracting State other than Canada or within that State’s exclusive economic zone if the damage is caused by a preventive measure that is taken under subsection 21(1) in relation to that operator’s nuclear installation or in relation to any transportation for which the operator is responsible. Additional liability — transportation to or from noncontracting State (6) An operator — and no person other than an operator — is liable for damage that is caused within a Contracting State other than Canada or within that State’s exclusive economic zone by (a) ionizing radiation emitted from nuclear material being transported C. 4 Energy Safety (i) from the operator’s nuclear installation to a person who is within the territory of a State that is not a Contracting State until it is unloaded from the means of transport by which it arrived in that State; or (ii) with the operator’s written consent, from a person who is within the territory of a State that is not a Contracting State to the operator’s nuclear installation, from the time it is loaded on the means of transport by which it is to be carried from that State; or (b) a combination of the radioactive properties and toxic, explosive or other hazardous properties of nuclear material referred to in paragraph (a). Absolute liability 10. (1) The liability of an operator for damage that is caused by a nuclear incident is absolute. Tort or fault (2) For the purposes of subsection (1), no proof of tort or of fault within the meaning of the Civil Code of Québec is required. Liability — jointly and severally, or solidarily 11. If liability under this Act is incurred by two or more operators, each is jointly and severally, or solidarily, liable to the extent that it cannot reasonably be determined what portion of the liability is attributable to each operator. Person responsible for nuclear incident 12. An operator is not liable for damage that is suffered by a person if that person intentionally caused the nuclear incident wholly or partly by an act or omission or under circumstances amounting to gross negligence or, in Quebec, gross fault. No recourse 13. In respect of damage that is caused by a nuclear incident, an operator has no right of recourse against any person other than an individual who intentionally caused the nuclear incident by an act or omission. COMPENSABLE DAMAGE Bodily injury or damage to property 14. Bodily injury or death and damage to property that are caused by a nuclear incident are compensable. 2013-2014-2015 Sûreté et sécurité en Psychological trauma 15. Psychological trauma that is suffered by a person is compensable if it results from bodily injury to that person that was caused by a nuclear incident. Liability for economic loss 16. Economic loss that is incurred by a person as a result of their bodily injury or damage to their property and that is caused by a nuclear incident, or psychological trauma that results from that bodily injury, is compensable. Costs and wages 17. (1) The costs that are incurred by a person who loses the use of property as a result of a nuclear incident and the resulting wage loss by that person’s employees are compensable. Power failure (2) If a nuclear incident occurs at a nuclear installation that generates electricity, the costs resulting from a failure of the installation to provide electricity are not compensable under subsection (1). Environmental damage — Canada 18. Reasonable costs of remedial measures that are taken to repair, reduce or mitigate environmental damage that is caused by a nuclear incident are compensable if the measures are ordered by an authority acting under federal or provincial legislation relating to environmental protection. Environmental damage — Contracting State other than Canada 19. Unless the damage is insignificant, reasonable costs of remedial measures that are taken to repair, reduce or mitigate environmental damage that is caused by a nuclear incident are compensable if the measures are ordered by an authority of a Contracting State other than Canada acting under the laws of that State relating to environmental protection. Preventive measures — Canada 20. (1) If an authority — acting under a nuclear emergency scheme established under federal or provincial legislation — has recommended that measures be taken in a specified area to prevent damage, the following costs and losses of persons who live in, carry on business in, work in or are present in the area are compensable: (a) the reasonable costs of the measures; and C. 4 Energy Safety (b) the costs and economic loss — including lost wages — arising from the loss of use of property. Non-application (2) For greater certainty, any federal, provincial or municipal authority, or any of its agencies, that establishes or implements a nuclear emergency scheme is not to be compensated under subsection (1). Preventive measures — Contracting State other than Canada 21. (1) If an authority — acting under an emergency scheme established under the laws of a Contracting State other than Canada — has recommended that, because of grave and imminent danger of damage, measures be taken in a specified area to prevent such damage, the following costs and losses of persons who live in, carry on business in, work in or are present in the area are compensable: (a) the reasonable costs of the measures; and (b) the costs and economic loss — including lost wages — arising from the loss of use of property. Non-application (2) For greater certainty, any authority, or any of its agencies, that establishes or implements a nuclear emergency scheme is not to be compensated under subsection (1). Damage attributable to concomitant nuclear incidents 22. Any damage resulting from a nuclear incident and any concomitant non-nuclear incident is deemed to be damage that is caused by the nuclear incident to the extent that it cannot be identified as having been caused only by the non-nuclear incident. Damage to means of transport, structure or site 23. If a nuclear incident occurs during the transportation of nuclear material to or from a nuclear installation, or any storage incidental to the transportation, damage to the means of transport or the structure or site where the nuclear material is stored is not compensable under this Act. FINANCIAL PROVISIONS Limit of operator’s liability 24. (1) The liability of an operator under this Act for damage resulting from a nuclear incident is limited to 2013-2014-2015 Sûreté et sécurité en (a) $650 million for a nuclear incident arising within one year after the day on which this paragraph comes into force; (b) $750 million for a nuclear incident arising within one year after the year referred to in paragraph (a); (c) $850 million for a nuclear incident arising within one year after the year referred to in paragraph (b); and (d) $1 billion for a nuclear incident arising after the year referred to in paragraph (c). Amendment to amount of liability (2) The Governor in Council may, by regulation, (a) amend subsection (1) to increase any amount of liability; or (b) reduce the amount of liability applicable to an operator of a nuclear installation, or operators of a class of nuclear installations, having regard to the nature of the installation and the nuclear material contained in it. Clarification (3) Subsection (1) does not relieve an operator from payment of the costs of administering claims, court costs or interest on compensation. Liability — transportation 25. If a nuclear incident occurs during the transportation of nuclear material or storage incidental to the transportation and more than one operator is liable for the damage that is caused by that nuclear incident, the total liability of those operators is limited to the amount referred to in subsection 24(1) in relation to one operator. Review by Minister 26. (1) The Minister must review the limit of liability, referred to in subsection 24(1), on a regular basis and at least once every five years. Criteria (2) In carrying out the review, the Minister must have regard to (a) changes in the Consumer Price Index, as published by Statistics Canada under the authority of the Statistics Act; C. 4 Energy Safety (b) financial security requirements under international agreements respecting nuclear liability; and (c) any other considerations that the Minister considers relevant. Operator’s obligation 27. (1) An operator, other than a department listed in Schedule I to the Financial Administration Act, must maintain, for each of the operator’s nuclear installations, financial security to compensate persons who suffer damage that is caused by a nuclear incident in an amount that is equal to the amount referred to in subsection 24(1) or, if the operator is subject to a regulation made under paragraph 24(2)(b), the amount set out in that regulation. Foreign operator’s obligation — transporting nuclear material within Canada (2) The Minister may require an operator, as defined in Article 1.I(d) of the Annex to the Convention but who is not an operator as defined in section 2 of this Act, and who is transporting nuclear material within Canada to maintain financial security in an amount prescribed by regulation but not more than the amount referred to in subsection 24(1) to compensate persons who suffer damage that is caused by a nuclear incident. Non-application (3) Subsection (2) does not apply (a) to transport by sea if, under international law, there is a right of entry into a Canadian port in a case of distress, or if there is a right of innocent passage through Canadian territory; and (b) to transport by air if, under an agreement to which Canada is a party or under international law, there is a right to fly over or land on Canadian territory. Use of financial security (4) The financial security is not to be used by an operator referred to in subsection (1) to pay their costs of administering claims, court costs, legal fees or interest on compensation. Insurance 28. (1) The financial security is to be in the form of insurance with an approved insurer, containing only the terms and conditions set out in a standard insurance policy that is approved by the Minister. 2013-2014-2015 Sûreté et sécurité en Alternate financial security (2) The Minister may enter into an agreement with the operator that authorizes that a portion of the financial security be an alternate financial security. Maximum amount of financial security (3) The amount of the alternate financial security must not, unless another percentage has been fixed by regulation, exceed 50% of the operator’s liability that is applicable under section 24. Terms of agreement (4) The agreement must identify the financial instrument being used as the alternate financial security, specify its dollar value and set out any conditions that the Minister considers appropriate, including a requirement that the operator submit reports or allow the Minister to undertake financial audits in respect of the security or that the operator pay a fee for the authorization of the security or for the audits. Amendment or revocation (5) The Minister may amend the conditions of an agreement or revoke an agreement. Approved insurer 29. The Minister may, subject to any terms and conditions that he or she may impose, designate as an approved insurer any insurer or association of insurers that, in his or her opinion, is qualified to fulfill the obligations of an approved insurer under this Act. Suspension or cancellation 30. An approved insurer or any provider of an alternate financial security referred to in subsection 28(2) may suspend or cancel an operator’s insurance or alternate financial security only if written notice is given to the Minister at least two months before the suspension or cancellation, but, if the insurance or security relates to the transportation of nuclear material, the cancellation or suspension is not to take effect during the period of transportation to which it relates. Indemnity agreements — general rule 31. (1) The Minister may enter into an indemnity agreement with an operator under which Her Majesty in right of Canada covers any risks that, in the Minister’s opinion, would not be assumed by an approved insurer. C. 4 Indemnity agreements — operator subject to regulation made under paragraph 24(2)(b) (2) If the nuclear damage is caused by an operator who is subject to a regulation made under paragraph 24(2)(b) and that damage exceeds that operator’s liability under that regulation, the indemnity agreement may also provide that Her Majesty in right of Canada must cover that operator for the difference between the operator’s liability under the regulation and the liability of any other operator under subsection 24(1). Despite the indemnity agreement, the operator remains liable for the damage. Fees (3) Any indemnity agreement may provide for the payment of fees to Her Majesty in right of Canada. Tabling of agreements (4) The Minister must cause a copy of each indemnity agreement that is entered into under this section to be laid before each House of Parliament on any of the first 30 days on which that House is sitting after the agreement is entered into. Nuclear Liability Account 32. (1) The Nuclear Liability Reinsurance Account, established in the accounts of Canada under the Nuclear Liability Act, is continued as the Nuclear Liability Account to which are to be Energy Safety (a) credited all amounts received by Her Majesty in right of Canada as fees under an indemnity agreement; and (b) charged all amounts that are payable by Her Majesty in right of Canada under an indemnity agreement. Advances to account out of C.R.F. (2) If the amount standing to the credit of the Nuclear Liability Account is insufficient for the payment of the amounts that are required under the terms of an indemnity agreement, an amount that is sufficient to meet the deficit is, with the Minister of Finance’s approval, to be paid from the Consolidated Revenue Fund and credited to the Nuclear Liability Account. PRESERVATION OF CERTAIN RIGHTS AND OBLIGATIONS Certain rights and obligations not limited 33. Nothing in this Act is to be construed as limiting any right or obligation arising under (a) any contract of insurance; 2013-2014-2015 Sûreté et sécurité en (b) any scheme or system of health insurance, employees’ compensation or occupational disease compensation; and (c) any survivor or disability provision of a pension plan. JUDICIAL PROCEEDINGS Where action is to be brought 34. (1) An action involving damage that is caused by a nuclear incident is to be brought in the court in Canada that has jurisdiction in the place where the incident occurs. Federal Court jurisdiction (2) The Federal Court has jurisdiction if the nuclear incident occurs (a) in more than one province; (b) partly within a province and partly within Canada’s exclusive economic zone; or (c) within Canada’s exclusive economic zone. Additional jurisdiction of Federal Court (3) If the nuclear incident occurs outside the territory or the exclusive economic zone of any Contracting State, or the place where the nuclear incident occurred cannot be determined with certainty, the Federal Court has jurisdiction if the nuclear incident is caused by an operator. Concurrent jurisdiction (4) If a court of a Contracting State other than Canada has concurrent jurisdiction for a claim or action for damage under this Act, Canada and the other Contracting State must determine, by agreement, which court is to have exclusive jurisdiction. Recognition of foreign judgments (5) A court of competent jurisdiction in Canada must, as soon as feasible on receipt of an application, recognize and enforce a judgment of a court of a Contracting State other than Canada that, in addition to meeting the criteria under Canadian law for being recognized in Canada, is rendered in accordance with the Convention. Restriction on jurisdiction (6) Except as provided in this Act, no court in Canada and no tribunal has jurisdiction to entertain any application or grant any relief or remedy relating to damage that occurs outside Canada or its exclusive economic zone. C. 4 Limitation on bringing actions and claims 35. (1) An action or claim must be brought within three years Energy Safety (a) in the case of an action or claim for loss of life, after the day on which the person bringing the action or making the claim had knowledge or ought reasonably to have had knowledge of both the loss of life and the identity of the operator who is responsible for the loss of life; (b) in the case where conclusive evidence of the loss of life is not available, after the day on which both an order presuming the person to be dead is made by a court having jurisdiction and the person bringing the action or making the claim had knowledge or ought reasonably to have had knowledge of the identity of the operator who is responsible for the presumed loss of life; and (c) in any other case, after the day on which the person bringing the action or making the claim had knowledge or ought reasonably to have had knowledge of both the damage and the identity of the operator who is responsible for the damage. Absolute limit (2) No action or claim is to be brought (a) in relation to bodily injury or death, 30 years after the day on which the nuclear incident to which the action or claim relates occurred; and (b) in any other case, 10 years after the day on which the nuclear incident to which the action or claim relates occurred. Exception (3) Despite subsection (2), if the damage is the result of a nuclear incident involving nuclear material that was, at the time of the nuclear incident, lost, stolen, jettisoned or abandoned, no action or claim is to be brought 20 years after the day on which the loss, theft, jettison or abandonment occurred. Extension of period (4) The Governor in Council may, by regulation, extend the period set out in subsection (1). 2013-2014-2015 Sûreté et sécurité en NUCLEAR CLAIMS TRIBUNAL GOVERNOR IN COUNCIL’S DECLARATION Declaration 36. (1) The Governor in Council may declare that claims in respect of a nuclear incident are to be dealt with by a Tribunal, if he or she believes that it is in the public interest to do so, having regard to the extent and the estimated cost of the damage, and the advantages of having the claims dealt with by an administrative tribunal. Publication (2) The declaration is not a statutory instrument for the purposes of the Statutory Instruments Act, but it must be published, without delay, in the Canada Gazette, Part II. Effect of declaration 37. (1) Section 34 ceases to apply in respect of a nuclear incident on the day on which a declaration is made under subsection 36(1), and any proceedings brought or taken before the declaration is made are discontinued. New jurisdiction (2) Any claims that could have been made before the declaration is made are, after the day on which it is made, only to be brought before the Tribunal. REPORT TO PARLIAMENT Report on nuclear incident 38. The Minister must, without delay, after a declaration is made under subsection 36(1), cause a report estimating the cost of the indemnification for the damage arising from a nuclear incident to be laid before each House of Parliament. INTERIM FINANCIAL ASSISTANCE Interim financial assistance 39. (1) During the period that begins when a declaration is made under subsection 36(1) and ends when the notice is published under subsection 42(2), the Minister may pay interim financial assistance to persons who, in the Minister’s opinion, have suffered damage as a result of the nuclear incident to which the declaration relates. The Minister must inform the Tribunal of the names of those persons and the amounts paid. C. 4 Maximum amount (2) The maximum amount that is to be paid under subsection (1) must not exceed 20% of the difference between Energy Safety (a) the amount set out in subsection 24(1), and (b) the total amounts that are paid by the operator, before the declaration is made under subsection 36(1), to compensate persons for damage arising from the nuclear incident. Power to make agreements 40. The Minister may enter into an agreement with any person, association of insurers or province for the carrying out of the Minister’s duties or functions by that person, association of insurers or province in relation to the payment of interim financial assistance. ESTABLISHMENT OF A NUCLEAR CLAIMS TRIBUNAL Tribunal’s establishment 41. (1) The Governor in Council must, as soon as feasible after a declaration is made under subsection 36(1), establish a nuclear claims Tribunal and designate the location of its head office in Canada. Purpose (2) The Tribunal’s purpose is to examine and adjudicate claims for damage arising from the nuclear incident as expeditiously as the circumstances and considerations of fairness permit. Claims treated equitably (3) The Tribunal must carry out its duties and functions with respect to claims for damage in an equitable manner, without discrimination on the basis of nationality or residence. Public notice 42. (1) The Tribunal must notify the public, in a manner that it considers appropriate, of the details of its purpose and how to obtain information on bringing a claim. Publication (2) A notice of the Tribunal’s purpose and how to obtain information on bringing a claim must also be published, without delay, in the Canada Gazette. Members of Tribunal 43. (1) The Governor in Council must appoint a minimum of five persons to the Tribunal, one of whom is to be designated as the chairperson. 2013-2014-2015 Sûreté et sécurité en Members’ qualifications (2) A majority of the members of the Tribunal are to be appointed from among persons who are sitting or retired judges of a superior court or members of at least 10 years’ standing at the bar of a province or the Chambre des notaires du Québec. Remuneration (3) The members are to be paid the remuneration and expenses fixed by the Governor in Council. Term of office 44. Each member of the Tribunal is to be appointed to hold office during good behaviour for a term that the Governor in Council considers appropriate and may be removed for cause. Immunity 45. No civil proceedings lie against any member of the Tribunal for anything done or omitted to be done by the member in good faith in the exercise or purported exercise of a power or in the performance or purported performance of a duty or function of the Tribunal. Tribunal’s staff 46. The Tribunal may employ the staff that it considers necessary for the proper conduct of its duties or functions, prescribe their duties and, subject to any regulations, their terms and conditions of employment and, with the approval of the Treasury Board, fix and pay their remuneration. Technical or specialized knowledge 47. The Tribunal may engage, on a temporary basis, the services of counsel and other persons having technical or specialized knowledge to assist the Tribunal in its work, establish the terms and conditions of their employment and, with the approval of the Treasury Board, fix and pay their remuneration and expenses. Inconsistency 48. In the event of an inconsistency between a provision of the Judges Act and any provision of this Act that is applicable to a sitting or retired judge, the Judges Act prevails to the extent of the inconsistency. TRIBUNAL’S POWERS AND DUTIES Hearings 49. The Tribunal is to hold its hearings in Canada at the times and locations that it considers appropriate. C. 4 Intervenor 50. The Attorney General of Canada and the competent authority of any other Contracting State may intervene in proceedings that are before the Tribunal. Powers — witnesses and documents 51. (1) The Tribunal has, with respect to the attendance, swearing and examination of witnesses, the production and inspection of documents, the enforcement of its orders and other matters that are necessary or proper for the due exercise of its jurisdiction, all of the powers, rights and privileges that are vested in a superior court. Evidence at hearings (2) The Tribunal is not, in the hearing of any claim, bound by the legal rules of evidence, but it must not receive as evidence anything that would be inadmissible in a court by reason of any privilege under the law of evidence. Foreign evidence (3) The Tribunal may issue commissions to take evidence outside Canada and may make orders for that purpose and for the return and use of the evidence so obtained. Examinations 52. The Tribunal may require persons claiming compensation to undergo medical or other examinations that are, in the Tribunal’s opinion, reasonably necessary to enable it to determine their claims. Frivolous or vexatious claims 53. The Tribunal may refuse to hear any claim referred to it that it considers to be frivolous or vexatious. Report on Tribunal’s activities 54. The Tribunal must, at the Minister’s request, submit to him or her a report on its activities. The Minister must cause the report to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after he or she receives it. Rules 55. The Tribunal may make any rules that it considers necessary for the exercise of its powers and the performance of its duties and functions, including rules respecting Energy Safety (a) procedures for bringing claims; (b) the form and manner in which evidence is to be submitted; (c) a quorum; Sûreté et sécurité en 2013-2014-2015 (d) procedures that claims officers are to follow in dealing with claims; (e) fees and travel expenses that are to be paid to witnesses; (f) the allowance of costs; and (g) appeals and rehearings. CLAIMS Panels 56. (1) The chairperson may establish panels of the Tribunal consisting of one or more members to hear claims. Claims officer (2) The Tribunal may, in order to process claims expeditiously, establish classes of claims that may be determined by the claims officer without an oral hearing and designate as a claims officer anyone that it considers qualified. Powers and duties (3) A panel or claims officer must exercise the powers and perform the duties and functions of the Tribunal with respect to claims that are before that panel or claims officer. Notice 57. The chairperson must assign a claim to a panel or claims officer and notify the claimant, the operator and the Minister of the assignment. Public hearings 58. Panel hearings are to be held in public. However, a panel may hold all or part of a hearing in private if, in its opinion, a person’s privacy interest outweighs the principle that hearings be open to the public. Interim award of compensation 59. (1) The Tribunal may award interim compensation in respect of a claim that is heard by it before it makes a decision with respect to the claim. Payment (2) The Tribunal must inform the Minister of the amount of the interim compensation awarded, and the Minister must pay that amount to the claimant. Notice — decision 60. (1) The Tribunal must notify the claimant and the operator of its decision with respect to the claim. C. 4 Awards of compensation (2) If the Tribunal decides to award compensation in respect of a claim, the notification must also be sent to the Minister and must indicate Energy Safety (a) the amount of the award; (b) any reduction in that amount applicable under the regulations; and (c) any amounts that have already been paid with respect to the claim in accordance with this Act. Costs and interest (3) The amount of the award must not include any costs awarded to the claimant in any proceeding that is before the Tribunal or any interest payable on that award. REHEARING AND APPEAL Rehearing of claims officer’s decision 61. A claimant or operator who is dissatisfied with a claims officer’s decision may, within 30 days after receiving notification of the decision, apply to the Tribunal for a rehearing by a panel. Appeal 62. (1) If a claim has been heard by a panel that consists of fewer than three members, the claimant or operator may, within 30 days after receiving notification of the decision, apply in writing to the chairperson for leave to appeal. Hearing of appeal (2) The appeal is to be heard and decided by a panel consisting of three other members. Decision (3) The appeal is to be heard on the basis of the record of the panel whose decision is appealed and on the submissions of interested parties. The panel hearing the appeal may, in exceptional circumstances, if, in its opinion, it is essential in the interests of justice to do so, admit additional evidence or testimony. Judicial review 63. Subject to sections 61 and 62, every decision of the Tribunal is final and conclusive and is not to be questioned or reviewed in any court except in accordance with the Federal Courts Act on the grounds referred to in paragraph 18.1(4)(a), (b) or (e) of that Act. 2013-2014-2015 Sûreté et sécurité en FINANCIAL PROVISIONS Payment of awards 64. At the end of the period to apply for a rehearing or make an appeal, the Minister must pay to the claimant the amount of the award less the total of the amounts referred to in paragraphs 60(2)(b) and (c). Recovery of overpayment 65. Any overpayment is a debt that is due to Her Majesty in right of Canada and may be recovered in accordance with section 155 of the Financial Administration Act. Payments out of Nuclear Liability Account 66. (1) All payments made by the Minister are to be paid out of the Nuclear Liability Account. Advances to account out of C.R.F. (2) If the amount standing to the credit of the Nuclear Liability Account is insufficient for the payment of the amounts that are required, an amount that is sufficient to meet the deficit is, with the Minister of Finance’s approval, to be paid from the Consolidated Revenue Fund and credited to the Nuclear Liability Account. Operator’s liability to Her Majesty 67. (1) When a declaration is made under subsection 36(1), the operator who is liable for the damage that is caused by a nuclear incident must pay to Her Majesty in right of Canada an amount that is equal to the lesser of (a) the amount set out in subsection 24(1) — or, if the operator is subject to a regulation made under paragraph 24(2)(b), the amount set out in that regulation — less the total amounts that were paid by the operator to compensate persons for damage arising from the nuclear incident before the declaration under subsection 36(1) is made, and (b) the total of all amounts that are paid by the Minister under section 64. Failure to pay (2) If the operator fails to pay any amount that is due, it must be paid to Her Majesty in right of Canada by (a) the approved insurer, for the financial security that is in the form of insurance; or (b) the issuer of the financial instrument, for alternate financial security. C. 4 Amount paid by operator, approved insurer or issuer of security (3) The operator, the approved insurer or the issuer of the financial instrument, as the case may be, must pay to Her Majesty in right of Canada, at the Minister’s request, any amount that is specified in the request. Limitation (4) The total amount that is requested by the Minister under subsection (3) in respect of any year must not be more than the total amount that is paid by the Minister under section 39, subsection 59(2) and section 64. Debt due to Crown (5) An amount that is not paid as required under subsection (3) is a debt that is due to Her Majesty in right of Canada and may be recovered in accordance with section 155 of the Financial Administration Act. Nuclear Liability Account (6) Any amount received by Her Majesty in right of Canada under this section is to be credited to the Nuclear Liability Account. Limit of payments 68. (1) The Tribunal must not award, in respect of a nuclear incident, an amount that is more than the amount set out in subsection 24(1) less the total of all amounts that are paid by the operator to compensate persons for damage arising from the nuclear incident before the declaration is made under subsection 36(1). Additional funds — public funds (2) Despite subsection (1), if the Minister makes a call for public funds under subsection 72(1), the Tribunal may award an additional amount of funds that are equal to the amount of public funds that are paid by Contracting States. Further funds — Parliament (3) If further funds are appropriated by Parliament to provide compensation for damage arising from the nuclear incident, the Tribunal may award those further funds for the damage. Changes to reductions 69. (1) If a regulation made under paragraph 80(b) is amended, the Tribunal must inform the Minister of any change to applicable reductions that is to the advantage of any claimant who was not fully compensated because of the previous regulation. Energy Safety 2013-2014-2015 Sûreté et sécurité en Payment (2) The Minister must pay to the claimant the difference between the amount that has already been paid and the amount that would be paid under the amended regulation. Consideration of new claims (3) If a regulation made under paragraph 80(c) is amended, the Tribunal may consider any new claim for which compensation could not be awarded because of the previous regulation. RECIPROCATING AGREEMENTS Reciprocating countries 70. (1) If in the Governor in Council’s opinion satisfactory arrangements exist in any country for compensation in that country and in Canada for damage resulting from the production, processing, transport, storage, use or disposition of nuclear material, he or she may declare that country to be a reciprocating country for the purposes of this Act. Regulations (2) The Governor in Council may, with respect to a reciprocating country, make any regulations that he or she considers necessary to implement any agreement between Canada and the reciprocating country relating to damage resulting from the production, processing, transport, storage, use or disposition of nuclear material. OTHER INTERNATIONAL OBLIGATIONS Additional liability — call for public funds 71. (1) When a call for public funds is made under subsection 72(1), those funds are to be used to compensate the damage that is suffered, if it (a) occurs in the territory of a Contracting State; (b) occurs in or above the exclusive economic zone of a Contracting State or on the continental shelf of a Contracting State, and relates to the exploitation or exploration of the natural resources of that exclusive economic zone or continental shelf; or (c) occurs in or above the maritime areas beyond the territorial sea of a Contracting State — on board or by a ship flying the flag C. 4 Energy Safety of a Contracting State, on board or by an aircraft registered in a Contracting State, on or by an artificial island, on or by an installation or a structure under a Contracting State’s jurisdiction or by a national of a Contracting State. Exception (2) The public funds are not to be used to compensate the damage that is referred to in paragraph (1)(c) if the damage that is suffered occurs in the territorial sea of a non-Contracting State. Preventive measure — liability (3) The public funds may also be used to compensate the damage that is caused in one of the areas referred to in paragraph (1)(a) or (b) by a preventive measure that was taken under subsection 20(1) or 21(1) in relation to the operator’s nuclear installation or in relation to any transportation for which the operator is responsible. Meaning of “national of a Contracting State” (4) In subsection (1), a “national of a Contracting State” includes any subdivision of the Contracting State and any entity that is established or incorporated in that State. Financial contribution — call for public funds by Canada 72. (1) If in the Minister’s opinion a nuclear incident for which the Tribunal or any other Canadian court has jurisdiction will result, or is likely to result, in compensation for damage that exceeds the amount made available by Canada, under Article III.1(a) of the Convention, and public funds may be necessary to compensate the damages that are caused in one of the areas that are referred to in subsection 71(1), he or she must immediately give notice under Article VI of the Convention to all other Contracting States and, if in his or her opinion public funds are necessary to compensate the damage, he or she must make a call for public funds under Article VII.1 of the Convention. 2013-2014-2015 Sûreté et sécurité en Canada’s contribution (2) When the Minister makes a call for public funds, he or she must calculate the amount of public funds that are to be contributed by Canada, in accordance with the formula provided for by regulation. Advances out of C.R.F. (3) If the amount standing to the credit of the Nuclear Liability Account is insufficient for the purposes of subsection (2), an amount that is sufficient to meet the deficit is, with the Minister of Finance’s approval, to be paid from the Consolidated Revenue Fund and credited to the Nuclear Liability Account. Public funds credited to Nuclear Liability Account (4) The Minister must have all public funds to be contributed by Canada and other Contracting States, as a result of a call for public funds, credited to the Nuclear Liability Account. Payment from Nuclear Liability Account (5) When an award is final or when a decision concerning an action for damage is final or not subject to an appeal, the public funds that are payable by the Minister to compensate the damages that are caused in one of the areas that are referred to in subsection 71(1) are to be paid out of the Nuclear Liability Account. Canada’s financial contribution — call for public funds by other Contracting State 73. (1) When a Contracting State other than Canada makes a call for public funds under Article VII.1 of the Convention and if in the Minister’s opinion the claims for compensation cannot be satisfied out of the amount that the Installation State has made available in accordance with Article III.1(a) of the Convention, the Minister must, without delay, cause public funds to be paid by Canada to that Contracting State that are calculated in accordance with the formula provided for by regulation. Advances out of C.R.F. (2) If the amount standing to the credit of the Nuclear Liability Account is insufficient for the purposes of subsection (1), an amount that is sufficient to meet the deficit is, with the Minister of Finance’s approval, to be paid from the Consolidated Revenue Fund and credited to the Nuclear Liability Account. Payment from Nuclear Liability Account (3) Any public funds that are payable are to be paid by the Minister out of the Nuclear Liability Account. C. 4 Reimbursement 74. Members of the nuclear industry who are prescribed by regulations must reimburse the Minister, in the prescribed manner and by the prescribed proportion, for any public funds that were contributed by Canada under section 72 or 73, in accordance with the prescribed formula, within the fiscal year in which the payments are made. The amounts received by the Minister are to be credited to the Nuclear Liability Account. Recognition of settlements — Contracting State other than Canada 75. The Minister must recognize a settlement by a Contracting State other than Canada that is made in accordance with the laws of that Contracting State and that is, in respect of the payment out of public funds, for compensation for the damage to which the Convention applies. Subrogation — contribution by Canada 76. (1) If the public funds that were contributed by Canada under section 72 have been paid by the Minister, the Attorney General of Canada may exercise an operator’s right of recourse under section 13. Subrogation — contribution by Contracting State other than Canada (2) If public funds were contributed by a Contracting State other than Canada under Article VII.2 of the Convention, that Contracting State may exercise an operator’s right of recourse under section 13. Subrogation — request of Contracting State other than Canada (3) The Attorney General of Canada may, at the request of a Contracting State other than Canada that contributed public funds under Article VII.2 of the Convention, exercise an operator’s right of recourse under section 13 on that Contracting State’s behalf. Denial of request — subrogation by Contracting State other than Canada (4) If, despite the request referred to in subsection (3), the Attorney General of Canada does not exercise an operator’s right of recourse under section 13 within three months after that request, the Contracting State may exercise that right. Distribution of public funds (5) The Minister must, within a reasonable time, distribute any public funds recovered under subsection (3) to the Contracting States in proportion to the public funds that they contributed. Energy Safety 2013-2014-2015 Sûreté et sécurité en OFFENCE AND PUNISHMENT Failure to maintain financial security 77. (1) An operator who contravenes subsection 27(1) or who does not hold financial security in the form and manner required by section 28 commits an offence and is liable on summary conviction to a fine of not more than $300,000 for each day on which the offence is committed or continued. Due diligence (2) No operator is to be found guilty of the offence if it is established that the operator exercised due diligence to prevent its commission. REGULATIONS Regulations — general 78. The Governor in Council may make regulations (a) fixing another percentage for the purpose of subsection 28(3); (b) prescribing classes of nuclear installations; (c) providing for the formula that is to be used to calculate the amount referred to in subsections 72(2) and 73(1); (d) prescribing the members of the nuclear industry who are required to reimburse the Minister under section 74, and respecting the manner of calculating the amount of those payments and the manner in which those payments are to be made; (e) prescribing any matter or thing that under this Act is to be or may be prescribed; and (f) generally, for carrying out the purposes and provisions of this Act. Regulations — Tribunal 79. The Governor in Council may make regulations respecting the Tribunal, including regulations (a) prescribing the terms and conditions of appointment of its members; (b) respecting conflict of interest; (c) prescribing the chairperson’s powers and duties; (d) respecting the absence or incapacity of the chairperson or another member; and C. 4 Energy Safety (e) respecting the hiring and terms and conditions of employment of claims officers and other employees of the Tribunal. Regulations — compensation 80. The Governor in Council may make regulations respecting the compensation that may be awarded by the Tribunal, including regulations (a) establishing priorities for classes of damage; (b) reducing awards on a pro rata basis for specified classes of damage and fixing a maximum award within a specified class of damage, for the purposes of paragraph 60(2)(b); and (c) establishing classes of damage for which compensation is not to be awarded. AMENDMENTS TO THE NUCLEAR LIABILITY AND COMPENSATION ACT 121. (1) Subparagraph 9(1)(b)(ii) of the Nuclear Liability and Compensation Act is repealed. (2) Subsection 9(3) of the Act is repealed. 122. Section 70 of the Act is repealed. CONSEQUENTIAL AMENDMENTS 1992, c. 34 Transportation of Dangerous Goods Act, 1992 123. Subsection 22(7) of the Transportation of Dangerous Goods Act, 1992 is replaced by the following: Operator’s liability under Nuclear Liability and Compensation Act 1997, c. 9 (7) Nothing in this section relieves an operator, as defined in section 2 of the Nuclear Liability and Compensation Act, from any duty or liability imposed on them under that Act. Nuclear Safety and Control Act 124. Subsection 42(3) of the Nuclear Safety and Control Act is replaced by the following: Sûreté et sécurité en 2013-2014-2015 Liability under Nuclear Liability and Compensation Act (3) Nothing in this section shall be construed as limiting an operator’s liability under the Nuclear Liability and Compensation Act. 125. Section 64 of the Act is replaced by the following: Application of Nuclear Liability and Compensation Act 64. Nothing in section 58, 59, 60, 62 or 63 shall be construed as restricting (a) any right, obligation or liability of any person arising under the Nuclear Liability and Compensation Act; or (b) the jurisdiction of a nuclear claims tribunal established under the Nuclear Liability and Compensation Act. 126. Section 82 of the Act is repealed. TERMINOLOGY Replacement of “Nuclear Liability Reinsurance Account” — Acts 127. (1) Unless the context requires otherwise, “Nuclear Liability Reinsurance Account” is replaced with “Nuclear Liability Account” in any other Act of Parliament. Replacement of “Nuclear Liability Reinsurance Account” — Regulations (2) Unless the context requires otherwise, “Nuclear Liability Reinsurance Account” is replaced with “Nuclear Liability Account” in any regulation, as defined in section 2 of the Statutory Instruments Act, made under an Act of Parliament. REPEAL Repeal 128. The Nuclear Liability Act, chapter N-28 of the Revised Statutes of Canada, 1985, is repealed. COMING INTO FORCE Order in council 129. (1) The following provisions of the Nuclear Liability and Compensation Act, as enacted by section 120, come into force on a day or days to be fixed by order of the Governor in Council: section 1, the definitions “approved insurer”, “nuclear fuel”, “nuclear incident”, “nuclear installation” C. 4 Energy Safety — except for the words “other than in the definition “Installation State” and subparagraphs 9(1)(b.1)(i) and (b.2)(i) and 9(4)(b)(i) and (c)(i) of the English version” — “nuclear material”, “nuclear reactor”, “operator”, “radioactive products or waste” and “Tribunal” in section 2, sections 3 to 8, paragraph 9(1)(a), subparagraphs 9(1)(b)(i) and (ii), paragraph 9(1)(c) — except when the combination is in relation to materials referred to in subparagraph 9(1)(b)(iii) or (iv) or paragraph 9(1)(b.1) or (b.2) — subsections 9(2) and (3), sections 10 to 18, 20 and 22 to 26, subsections 27(1) and (4), sections 28 to 33, subsections 34(1), (2) and (6), sections 35 to 40, subsections 41(1) and (2), sections 42 to 49 and 51 to 67, subsections 68(1) and (3), sections 69, 70 and 77, paragraphs 78(a), (b), (e) and (f) and sections 79 and 80. Order — after coming into force of Convention (2) The following provisions of the Nuclear Liability and Compensation Act, as enacted by section 120, come into force on a day to be fixed by order of the Governor in Council, but that day may not be earlier than the day on which the Convention, as defined in section 2 of that Act, comes into force: the definitions “Contracting State”, “Convention”, “Installation State”, the words “other than in the definition “Installation State” and subparagraphs 9(1)(b.1)(i) and (b.2)(i) and 9(4)(b)(i) and (c)(i) of the English version” in the definition “nuclear installation” and the definition “public funds” in section 2, subparagraphs 9(1)(b)(iii) and (iv), paragraphs 9(1)(b.1) to (c) — when the combination is in relation to materials referred to in subparagraph 9(1)(b)(iii) or (iv), paragraph 9(1)(b.1) or (b.2) — subsections 9(4) to (6), sections 19 and 21, subsections 27(2) and (3), 34(3) to (5) and 41(3), section 50, subsection 68(2), sections 71 to 76 and paragraphs 78(c) and (d). Order in council (3) Sections 121 to 128 come into force on a day or days to be fixed by order of the Governor in Council. Sûreté et sécurité en matiè 2013-2014-2015 SCHEDU (Section SCHEDU (Subsections 14.1(1), 2 PROVIS Item 1. 2. 3. 4. 5. Column 1 Act Arctic Waters Pollution Prevention Act Canada Shipping Act, 2001 Canadian Environmental Protection Act, 1999 Fisheries Act Migratory Birds Convention Act, 1994 SCHEDU (Subsections 14.1(1), 25.1 PROVIS PART 1 — PROVIS Item 1. 2. Column 1 Act Species at Risk Act Fisheries Act PART 2 — PROVISIONS Item 1. 2. 3. Column 1 Regulations National Parks General Regulations Migratory Bird Sanctuary Regulations Migratory Birds Regulations C. 4 Energy Safety and Se ANNE (artic ANN (paragraphes 14.1(1 DISPOS Article 1. 2. 3. 4. 5. Colonne 1 Loi Loi Loi Loi Loi Loi sur la prévention de la pollution des eaux ar de 2001 sur la marine marchande du Canad canadienne sur la protection de l’environnem sur les pêches de 1994 sur la convention concernant les ois ANN (paragraphes 14.1(1), 2 DISPOS PARTIE 1 — DISPO Article 1. 2. Colonne 1 Loi Loi sur les espèces en péril Loi sur les pêches PARTIE 2 — DISPOSITI Article 1. 2. 3. Colonne 1 Règlement Règlement général sur les parcs nationaux Règlement sur les refuges d’oiseaux migrateurs Règlement sur les oiseaux migrateurs Sûreté et sécurité en matiè 2013-2014-2015 SCHEDU (Section SCHEDU (Subsections 149.1(1), 1 PROVIS Item 1. 2. 3. 4. 5. Column 1 Act Arctic Waters Pollution Prevention Act Canada Shipping Act, 2001 Canadian Environmental Protection Act, 1999 Fisheries Act Migratory Birds Convention Act, 1994 SCHEDU (Subsections 149.1(1), 161.1 PROVIS PART 1 — PROVIS Item 1. 2. Column 1 Act Species at Risk Act Fisheries Act PART 2 — PROVISIONS Item 1. 2. 3. Column 1 Regulations National Parks General Regulations Migratory Bird Sanctuary Regulations Migratory Birds Regulations C. 4 Energy Safety and Se ANNE (artic ANN (paragraphes 149.1(1 DISPOS Article 1. 2. 3. 4. 5. Colonne 1 Loi Loi Loi Loi Loi Loi sur la prévention de la pollution des eaux arc de 2001 sur la marine marchande du Canada canadienne sur la protection de l’environneme sur les pêches de 1994 sur la convention concernant les oise ANN (paragraphes 149.1(1), 1 DISPOS PARTIE 1 — DISPO Article 1. 2. Colonne 1 Loi Loi sur les espèces en péril Loi sur les pêches PARTIE 2 — DISPOSITI Article 1. 2. 3. Colonne 1 Règlement Règlement général sur les parcs nationaux Règlement sur les refuges d’oiseaux migrateurs Règlement sur les oiseaux migrateurs Sûreté et sécurité en matiè 2013-2014-2015 SCHEDU (Section SCHEDU (Subsections 153.1(1), 1 PROVIS Item 1. 2. 3. 4. Column 1 Act Canada Shipping Act, 2001 Canadian Environmental Protection Act, 1999 Fisheries Act Migratory Birds Convention Act, 1994 SCHEDU (Subsections 153.1(1), 166.1 PROVIS PART 1 — PROVIS Item 1. 2. Column 1 Act Species at Risk Act Fisheries Act PART 2 — PROVISIONS Item 1. 2. 3. Column 1 Regulations National Parks General Regulations Migratory Bird Sanctuary Regulations Migratory Birds Regulations C. 4 Energy Safety and Se ANNE (artic ANNE (paragraphes 153.1(1 DISPOS Article 1. 2. 3. 4. Colonne 1 Loi Loi Loi Loi Loi de 2001 sur la marine marchande du Canada canadienne sur la protection de l’environneme sur les pêches de 1994 sur la convention concernant les oise ANNE (paragraphes 153.1(1), 1 DISPOS PARTIE 1 — DISPO Article 1. 2. Colonne 1 Loi Loi sur les espèces en péril Loi sur les pêches PARTIE 2 — DISPOSITI Article 1. 2. 3. Colonne 1 Règlement Règlement général sur les parcs nationaux Règlement sur les refuges d’oiseaux migrateurs Règlement sur les oiseaux migrateurs Sûreté et sécurité en matiè 2013-2014-2015 SCHEDULE 4 (Section 120) SCHEDULE (Section 2 and subsections 9(4), 27(2), 72(1), 73(1) and 76(2) and (3)) CONVENTION ON SUPPLEMENTARY COMPENSATION FOR NUCLEAR DAMAGE PART 1 CERTAIN ARTICLES OF THE CONVENTION Article III ... Undertaking 1. Compensation in respect of nuclear damage per nuclear incident shall be ensured by the following means: (a) (i) the Installation State shall ensure the availability of 300 million SDRs or a greater amount that it may have specified to the Depositary at any time prior to the nuclear incident, or a transitional amount pursuant to subparagraph (ii); (ii) a Contracting Party may establish for the maximum of 10 years from the date of the opening for signature of this Convention, a transitional amount of at least 150 million SDRs in respect of a nuclear incident occurring within that period. ... Article VI Notification of Nuclear Damage Without prejudice to obligations which Contracting Parties may have under other international agreements, the Contracting Party whose courts have jurisdiction shall inform the other Contracting Parties of a nuclear incident as soon as it appears that the damage caused by such incident exceeds, or is likely to exceed, the amount available under Article 111.1 (a) and that contributions under Article 111.1 (b) may be required. The Contracting Parties shall without delay make all the necessary arrangements to settle the procedure for their relations in this connection. Article VII Call for Funds 1. Following the notification referred to in Article VI, and subject to Article X.3, the Contracting Party whose courts have jurisdiction shall request the other Contracting Parties to make available the public funds required under Article 111.1 (b) to the extent and when they are actually required and shall have exclusive competence to disburse such funds. 2. Independently of existing or future regulations concerning currency or transfers, Contracting Parties shall authorize the transfer and payment of any contribution provided pursuant to Article III.1 (b) without any restriction. C. 4 Energy Safety and Se Article VIII List of Nuclear Installations 1. Each Contracting State shall, at the time when it deposits its instrument of ratification, acceptance, approval or accession, communicate to the Depositary a complete listing of all nuclear installations referred to in Article IV.3. The listing shall contain the necessary particulars for the purpose of the calculation of contributions. 2. Each Contracting State shall promptly communicate to the Depositary all modifications to be made to the list. Where such modifications include the addition of a nuclear installation, the communication must be made at least three months before the expected date when nuclear material will be introduced into the installation. 3. If a Contracting Party is of the opinion that the particulars, or any modification to be made to the list communicated by a Contracting State pursuant to paragraphs 1 and 2, do not comply with the provisions, it may raise objections thereto by addressing them to the Depositary within three months from the date on which it has received notice pursuant to paragraph 5. The Depositary shall forthwith communicate this objection to the State to whose information the objection has been raised. Any unresolved differences shall be dealt with in accordance with the dispute settlement procedure laid down in Article XVI. 4. The Depositary shall maintain, update and annually circulate to all Contracting States the list of nuclear installations established in accordance with this Article. Such list shall consist of all the particulars and modifications referred to in this Article, it being understood that objections submitted under this Article shall have effect retrospective to the date on which they were raised, if they are sustained. 5. The Depositary shall give notice as soon as possible to each Contracting Party of the communications and objections which it has received pursuant to this Article. ... Article XVIII Ratification, Acceptance, Approval 1. This Convention shall be subject to ratification, acceptance or approval by the signatory States. An instrument of ratification, acceptance or approval shall be accepted only from a State which is a Party to either the Vienna Convention or the Paris Convention, or a State which declares that its national law complies with the provisions of the Annex to this Convention, provided that, in the case of a State having on its territory a nuclear installation as defined in the Convention on Nuclear Safety of 17 June 1994, it is a Contracting State to that Convention. 2. The instruments of ratification, acceptance or approval shall be deposited with the Director General of the International Atomic Energy Agency who shall act as the Depositary of this Convention. 3. A Contracting Party shall provide the Depositary with a copy, in one of the official languages of the United Nations, of the provisions of its national law referred to in Article II.1 and Sûreté et sécurité en matiè 2013-2014-2015 amendments thereto, including any specification made pursuant to Article III. I (a), Article XI.2, or a transitional amount pursuant to Article III.1 (a)(ii). Copies of such provisions shall be circulated by the Depositary to all other Contracting Parties. Article XIX Accession 1. After its entry into force, any State which has not signed this Convention may accede to it. An instrument of accession shall be accepted only from a State which is a Party to either the Vienna Convention or the Paris Convention, or a State which declares that its national law complies with the provisions of the Annex to this Convention, provided that, in the case of a State having on its territory a nuclear installation as defined in the Convention on Nuclear Safety of 17 June 1994, it is a Contracting State to that Convention. 2. The instruments of accession shall be deposited with the Director General of the International Atomic Energy Agency. 3. A Contracting Party shall provide the Depositary with a copy, in one of the official languages of the United Nations, of the provisions of its national law referred to in Article II.1 and amendments thereto, including any specification made pursuant to Article III.1 (a), Article XI.2, or a transitional amount pursuant to Article III.1 (a)(ii). Copies of such provisions shall be circulated by the Depositary to all other Contracting Parties. PART 2 PORTIONS OF THE ANNEX TO THE CONVENTION Article 1 Definitions 1. In addition to the definitions in Article I of this Convention, the following definitions apply for the purposes of this Annex: ... (b) “Nuclear Installation” means: (i) any nuclear reactor other than one with which a means of sea or air transport is equipped for use as a source of power, whether for propulsion thereof or for any other purpose; (ii) any factory using nuclear fuel for the production of nuclear material, or any factory for the processing of nuclear material, including any factory for the re-processing of irradiated nuclear fuel; and (iii) any facility where nuclear material is stored, other than storage incidental to the carriage of such material; provided that the Installation State may determine that several nuclear installations of one operator which are located at the same site shall be considered as a single nuclear installation. ... C. 4 Energy Safety and Se (d) “Operator”, in relation to a nuclear installation, means the person designated or recognized by the Installation State as the operator of that installation. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 40 An Act to amend the Canada National Parks Act ASSENTED TO 23rd JUNE, 2015 BILL C-72 SUMMARY This enactment amends the Canada National Parks Act to add Qausuittuq National Park of Canada to Schedule 1 to that Act. 62-63-64 ELIZABETH II —————— CHAPTER 40 An Act to amend the Canada National Parks Act [Assented to 23rd June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Qausuittuq National Park of Canada Act. 2000, c. 32 CANADA NATIONAL PARKS ACT 2. Part 13 of Schedule 1 to the Canada National Parks Act is amended by adding the following after the description of Ukkusiksalik National Park of Canada: (5) QAUSUITTUQ NATIONAL PARK OF CANADA In Nunavut, all those lands situated on the northerly portion of Bathurst Island, adjacent to Polar Bear Pass National Wildlife Area, certain islands westerly of the northerly portion of Bathurst Island and all offshore islands in the Berkeley Group, more particularly described with reference to the following maps, produced at a scale of 1:250,000 by the Department of Energy, Mines and Resources, and the Army Survey Establishment, R.C.E : 68G, Edition 1, 1981 (Graham Moore Bay) 68H, Edition 3, 1994 (McDougall Sound) 69A, Edition 2, 1995 (Penny Strait) 69B, Edition 2, 1982 (Helena Island) C. 40 Canada Nat 79A, Edition 2, 1982 (Domett Point) 78H, Edition 3, 1990 (Byam Channel) All coordinates are referred to the 1983 North American Datum (NAD83) and any references to straight lines mean points joined directly on NAD83 Universal Transverse Mercator (UTM) projection plane surface. Commencing at the northwest corner of Polar Bear Pass National Wildlife Area (SOR/86-985, 18 September, 1986); Thence southerly along the western boundary of Polar Bear Pass National Wildlife Area to the intersection of said boundary with the low water line of Bracebridge Inlet; Thence westerly, northeasterly and southeasterly following the indentations along the low water line of Graham Moore Bay, Pell Inlet and Erskine Inlet (including islands at low water within three kilometres) to a point being at approximate latitude 75°45’07" N and longitude 101°14’57" W; Thence northwesterly and southeasterly following the indentations of the low water line of Erskine Inlet to a point on Oliver Harbour being at 76°25’44" N and approximate longitude 101°22’36" W; Thence northeasterly, in a straight line, across May Inlet to the low water line of Sir William Parker Strait, near Francis Herbert Point, being at latitude 76°30’02" N and approximate longitude 100°59’21" W; Thence northeasterly and southeasterly following the indentations of the low water line of Sir William Parker Strait to a point near Cape Mary being at latitude 76°37’25" N and approximate longitude 99°33’26" W; Thence southeasterly, in a straight line, across Young Inlet to the low water line of Cracroft Sound, near Cape Sophia, being at latitude 76°36’35" N and approximate longitude 98°59’58" W; Thence easterly following the indentations of the low water line of Cracroft Sound to a point being at approximate latitude 76°36’52" N and longitude 98°45’39" W; 2013-2014-2015 Parcs nationau Thence easterly, in a straight line, across an unnamed inlet to the low water line of Cracroft Sound to a point being at approximate latitude 76°36’55" N and longitude 98°43’52" W; Thence easterly following the indentations of the low water line of Cracroft Sound to a point being at approximate latitude 76°36’57" N and longitude 98°36’56" W; Thence easterly, in a straight line, across an unnamed inlet to the low water line of Cracroft Sound to a point being at approximate latitude 76°37’01" N and longitude 98°35’40" W; Thence easterly and northeasterly following the indentations of the low water line of Cracroft Sound to a point being at approximate latitude 76°37’57" N and longitude 98°30’00" W; Thence south, in a straight line, to a point being at latitude 76°02’30" N and longitude 98°30’00" W; Thence west, in a straight line, to a point being at latitude 76°02’30" N and longitude 99°00’00" W; Thence south, in a straight line, to the intersection of the northerly boundary of Polar Bear Pass National Wildlife Area being at approximate latitude 75°46’35" N and longitude 99°00’00" W; Thence westerly along said boundary to the point of commencement; Including, for greater certainty, all islands at low water within Sir William Parker Strait and Cracroft Sound; Including all islands at low water within the Berkeley Group including, for greater certainty, the Hosken Islands, Helena, Sherard Osborn, Harwood, Allard and Ricards Islands; Including Ile Vanier, Ile Pauline, Massey Island, Ile Marc, Alexander Island and all islands at low water within three kilometres of the low water line of these islands; Including all islands at low water within Erskine Inlet; And containing approximately 11 008 square kilometres. C. 40 Canada Nat Including all mines and minerals, including hydrocarbons, whether solid, liquid or gaseous, and rights to work the same. Including any substances or material that may be disposed of pursuant to the Territorial Quarrying Regulations. COMING INTO FORCE September 1, 2015 or royal assent 3. This Act comes into force on the later of the day on which it receives royal assent and September 1, 2015. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 41 An Act to amend the Income Tax Act (requirements for labour organizations) ASSENTED TO 30th JUNE, 2015 BILL C-377 SUMMARY This enactment amends the Income Tax Act to require that labour organizations provide financial information to the Minister for public disclosure. 62-63-64 ELIZABETH II —————— CHAPTER 41 An Act to amend the Income Tax Act (requirements for labour organizations) [Assented to 30th June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. 1 (5th Supp.) INCOME TAX ACT 1. The Income Tax Act is amended by adding the following after section 149: Definitions 149.01 (1) The following definitions apply in section 149 and in this section. “labour organization” « organisation ouvrière » “labour organization” includes a labour society and any organization formed for purposes which include the regulation of relations between employers and employees, and includes a duly organized group or federation, congress, labour council, joint council, conference, general committee or joint board of such organizations. “labour relations activities” « activités de relations de travail » “labour relations activities” means activities associated with the preparation for, and participation in, the negotiation of collective bargaining agreements and the administration and enforcement of collective agreements to which the labour organization is a signatory. “labour trust” « fiducie de syndicat » “labour trust” means a trust or fund in which a labour organization has a legal, beneficial or financial interest or that is established or maintained in whole or in part for the benefit of a labour organization, its members or the persons it represents. C. 41 Information return (2) Every labour organization and every labour trust shall, by way of electronic filing (as defined in subsection 150.1(1)) and within six months from the end of each fiscal period, file with the Minister an information return for the year, in prescribed form and containing prescribed information. Content of return (3) The information return referred to in subsection (2) shall include: Income Tax (requirements (a) a set of financial statements for the fiscal period, in such form and containing such particulars and other information as may be prescribed relating to the financial position of the labour organization or labour trust, including (i) a balance sheet showing the assets and liabilities of the labour organization or labour trust made up as of the last day of the fiscal period, and (ii) a statement of income and expenditures of the labour organization or labour trust for the fiscal period; (b) a set of statements for the fiscal period setting out the aggregate amount of all transactions and all disbursements — or book value in the case of investments and assets — with all transactions and all disbursements, the cumulative value of which in respect of a particular payer or payee for the period is greater than $5,000, shown as separate entries along with the name of the payer and payee and setting out for each of those transactions and disbursements its purpose and description and the specific amount that has been paid or received, or that is to be paid or received, and including (i) a statement of accounts receivable, (ii) a statement of loans exceeding $250 receivable from officers, employees, members or businesses, 2013-2014-2015 Impôt sur le revenu (exigences appli (iii) a statement showing the sale of investments and fixed assets including a description, cost, book value, and sale price, (iv) a statement showing the purchase of investments and fixed assets including a description, cost, book value, and price paid, (v) a statement of accounts payable, (vi) a statement of loans payable, (vii) a statement of disbursements to officers, directors and trustees, to employees with compensation over $100,000 and to persons in positions of authority who would reasonably be expected to have, in the ordinary course, access to material information about the business, operations, assets or revenue of the labour organization or labour trust, including gross salary, stipends, periodic payments, benefits (including pension obligations), vehicles, bonuses, gifts, service credits, lump sum payments, other forms of remuneration and, without limiting the generality of the foregoing, any other consideration provided, (vii.1) a statement with a reasonable estimate of the percentage of time dedicated by persons referred to in subparagraph (vii) to each of political activities, lobbying activities and other non-labour relations activities, (viii) a statement with the aggregate amount of disbursements to employees and contractors including gross salary, stipends, periodic payments, benefits (including pension obligations), vehicles, bonuses, gifts, service credits, lump sum payments, other forms of remuneration and, without limiting the generality of the foregoing, any other consideration provided, (viii.1) a statement with a reasonable estimate of the percentage of time dedicated by persons referred to in subpara4 C. 41 Income Tax (requirements graph (viii) to each of political activities, lobbying activities and other non-labour relations activities, (ix) a statement with the aggregate amount of disbursements on labour relations activities, (x) a statement of disbursements on political activities, (xi) a statement of disbursements on lobbying activities, (xii) a statement of contributions, gifts, and grants, (xiii) a statement with the aggregate amount of disbursements on administration, (xiv) a statement with the aggregate amount of disbursements on general overhead, (xv) a statement with the aggregate amount of disbursements on organizing activities, (xvi) a statement with the aggregate amount of disbursements on collective bargaining activities, (xvii) a statement of disbursements on conference and convention activities, (xviii) a statement of disbursements on education and training activities, (xix) a statement with the aggregate amount of disbursements on legal activities, excluding information protected by solicitor-client privilege, (xix.1) a statement of disbursements (other than disbursements included in a statement referred to in any of subparagraphs (iv), (vii), (viii) and (ix) to (xix)) on all activities other than those that are primarily carried on for members of the labour organization or labour trust, excluding information protected by solicitor-client privilege, and (xx) any other prescribed statements; (c) a statement for the fiscal period listing the sales of investments and fixed assets to, and the purchases of investments and fixed assets 2013-2014-2015 Impôt sur le revenu (exigences appli from, non-arm’s length parties, including for each property a description of the property and its cost, book value and sale price; (d) a statement for the fiscal period listing all other transactions with non-arm’s length parties; and (e) in the case of a labour organization or labour trust having its headquarters situated outside Canada, a statement in the prescribed form and containing such particulars as may be prescribed showing (i) amounts paid or credited to the labour organization or labour trust in the fiscal period by, on behalf of or in respect of taxpayers resident in Canada, and (ii) expenditures made by the labour organization or labour trust in the fiscal period inside or outside Canada and recorded separately in the accounts of the labour organization or labour trust as being directly related to its operations in Canada. Communication of information (4) Despite section 241, the information contained in the information return referred to in subsection 149.01(2) shall be made available to the public by the Minister, including publication on the departmental Internet site in a searchable format. Disbursement (5) For greater certainty, a disbursement referred to in any of subparagraphs (3)(b)(viii) to (xx) includes a disbursement made through a third party or contractor. Subsection (2) does not apply (6) Subsection (2) does not apply to (a) a labour-sponsored venture capital corporation; and (b) a labour trust the activities and operations of which are limited exclusively to the administration, management or investments of a deferred profit sharing plan, an employee life and health trust, a group sickness or accident insurance plan, a group term life insurance policy, a private health services plan, a registered pension plan or a supplementary unemployment benefit plan. C. 41 Reporting not required (7) Subsection (3) does not require the reporting of Income Tax (requirements (a) information, regarding disbursements and transactions of, or the value of investments held by, a labour trust (other than a trust described in paragraph (6)(b)), that is limited exclusively to the direct expenditures or transactions by the labour trust in respect of a plan, trust or policy described in paragraph (6)(b); (b) the address of a person in respect of whom paragraph (3)(b) applies; or (c) the name of a payer or payee in respect of a statement referred to in any of subparagraphs (3)(b)(i), (v), (ix), (xiii) to (xvi) and (xix). 2. Section 239 of the Act is amended by adding the following after subsection (2.3): Offence: section 149.01 (2.31) Every labour organization or labour trust that contravenes section 149.01 is guilty of an offence and liable on summary conviction to a fine of $1,000 for each day that it fails to comply with that section, to a maximum of $25,000. COMING INTO FORCE Coming into force 3. This Act applies in respect of fiscal periods that begin after the day that is six months after the day on which this Act is assented to. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 5 An Act to amend the Public Service Employment Act (enhancing hiring opportunities for certain serving and former members of the Canadian Forces) ASSENTED TO 31st MARCH, 2015 BILL C-27 SUMMARY This enactment amends the Public Service Employment Act to provide increased access to hiring opportunities in the public service for certain serving and former members of the Canadian Forces and to establish a right of appointment, in priority to all other persons, for certain members of the Canadian Forces who are released for medical reasons that the Minister of Veterans Affairs determines are attributable to service. 62-63-64 ELIZABETH II —————— CHAPTER 5 An Act to amend the Public Service Employment Act (enhancing hiring opportunities for certain serving and former members of the Canadian Forces) [Assented to 31st March, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 2003, c. 22, ss. 12 and 13 2006, c. 9, s. 100 1. This Act may be cited as the Veterans Hiring Act. PUBLIC SERVICE EMPLOYMENT ACT 2. Paragraph 22(2)(a) of the Public Service Employment Act is replaced by the following: (a) establishing for any person or class of persons a right to be appointed — in priority to all persons other than those referred to in sections 39.1 and 40 and subsections 41(1) and (4) — during the period specified by the Commission, to any position for which the Commission is satisfied that they meet the essential qualifications referred to in paragraph 30(2)(a); 2005, c. 21, s. 115 3. (1) The portion of subsection 35.1(1) of the Act before paragraph (b) is replaced by the following: Mobility — member of Canadian Forces 35.1 (1) A member of the Canadian Forces who has accumulated at least three years of service and is not employed in the public service for an indeterminate period C. 5 Public Service Employment (enhancing hiring members of the C (a) may participate in an advertised internal appointment process; and (2) Section 35.1 of the Act is amended by adding the following after subsection (1): Exception (1.1) For the purpose of paragraph (1)(a), if a criterion in relation to belonging to any of the designated groups, as defined in section 3 of the Employment Equity Act, is established under section 34, the member shall meet that criterion. 4. The Act is amended by adding the following after section 35.1: Mobility — former member of Canadian Forces 35.11 (1) A person who is not enrolled in the Canadian Forces, has served at least three years in the Canadian Forces, has been honourably released within the meaning of regulations made under the National Defence Act and is not employed in the public service for an indeterminate period (a) may, during a period of five years after their date of release, participate in an advertised internal appointment process; and (b) has the right to make a complaint under section 77. Deemed employment in public service (2) A person who participates in a process referred to in subsection (1) is, for the purpose of the process, deemed to be a person employed in the public service. Exception (3) For the purpose of paragraph (1)(a), if a criterion in relation to belonging to any of the designated groups, as defined in section 3 of the Employment Equity Act, is established under section 34, the person shall meet that criterion. 2006, c. 9, s. 102 5. Section 38 of the Act is replaced by the following: Exceptions to merit 38. Paragraph 30(2)(b) does not apply in relation to any appointment made under subsection 15(6) (re-appointment on revocation by deputy head), section 39.1 (priority — members of the Canadian Forces) or 40 (priorities — surplus employees), subsection 41(1) or (4) (other priorities) or section 73 (re-appointment on revocation by Commission) or 86 (re-appointment following Tribunal order), or under any regulations made under paragraph 22(2)(a). 2013-2014-2015 Emploi dans la fonction publique (accès éla anciens militaires des 6. (1) The portion of subsection 39(1) of the Act before paragraph (a) is replaced by the following: Preference to veterans and Canadian citizens 39. (1) In an advertised external appointment process, subject to any priorities established under paragraph 22(2)(a) and by sections 39.1, 40 and 41, any of the following who, in the Commission’s opinion, meet the essential qualifications referred to in paragraph 30(2)(a) shall be appointed ahead of other candidates, in the following order: (2) Section 39 of the Act is amended by adding the following after subsection (2): Limit of five years (3) With respect to a veteran referred to in paragraph (f) of the definition “veteran” within the meaning of the schedule, the order of appointment set out in subsection (1) is valid for a period of five years after the veteran’s date of release. 7. The Act is amended by adding the following after section 39: Priority — member of Canadian Forces 39.1 (1) Despite sections 40 and 41, priority for appointment over all other persons is to be given, during the period determined by the Commission, to a person who was released from the Canadian Forces for medical reasons that the Minister of Veterans Affairs determines are attributable to service, who belongs to a class determined by the Commission and who meets the requirements established by the Commission. Essential qualifications (2) A person referred to in subsection (1) has a priority for appointment with respect to any position if the Commission is satisfied that the person meets the essential qualifications referred to in paragraph 30(2)(a). 8. Section 43 of the Act is replaced by the following: Non-application of priority provisions 43. Despite sections 39.1, 40 and 41 and any regulations made under paragraph 22(2)(a), if the Commission considers that the appointment of a person who has a right to be appointed in C. 5 Public Service Employment (enhancing hiring members of the C priority to other persons under any of those provisions will result in another person having a priority right, the Commission may decide not to apply that provision in that case. 2006, c. 9. s. 104 9. Subsection 53(2) of the Act is replaced by the following: Exceptions to priority rights (2) A deputy head may deploy a person without regard to any other person’s right to be appointed under section 39.1 or subsection 41(1) or (4) or any regulations made under paragraph 22(2)(a). 2006, c. 9, s. 105 10. Section 87 of the Act is replaced by the following: No right to complain 87. No complaint may be made under section 77 in respect of an appointment made under subsection 15(6) (re-appointment on revocation by deputy head), section 39.1 (priority — members of the Canadian Forces) or 40 (priorities — surplus employees), subsection 41(1) or (4) (other priorities) or section 73 (re-appointment on revocation by Commission) or 86 (reappointment following Tribunal order) or under any regulations made under paragraph 22(2)(a). 11. The schedule to the Act is amended by replacing the reference after the heading “SCHEDULE” with the following: (Paragraphs 39(1)(a) and (b) and subsection 39(3)) 12. (1) The definition “survivor of a veteran” in section 1 of the schedule to the Act is replaced by the following: “survivor of a veteran” « survivant d’un ancien combattant » “survivor of a veteran” means the surviving spouse or surviving common-law partner of a person who, being a veteran referred to in any of paragraphs (a) to (e) of the definition “veteran”, died from causes arising during the service by virtue of which the person became a veteran; (2) The definition “veteran” in the schedule to the Act is amended by striking out “or” at the end of paragraph (d), by adding “or” at the end of paragraph (e) and by adding the following after paragraph (e): 2013-2014-2015 Emploi dans la fonction publique (accès éla anciens militaires des (f) has served at least three years in the Canadian Forces, has been honourably released within the meaning of regulations made under the National Defence Act and is not employed in the public service for an indeterminate period. TRANSITIONAL PROVISIONS Priority 13. (1) Section 39.1 of the Public Service Employment Act applies to a person who is described in any of paragraphs 8(1)(a) to (e) of the Public Service Employment Regulations, who has had an entitlement to a priority under section 8 of those Regulations at any time during the period that begins on April 1, 2012 and ends on the day before the day on which this Act comes into force and who has been released from the Canadian Forces for medical reasons that the Minister of Veterans Affairs determines are attributable to service, unless, during that period, the person has been appointed to a position in the public service for an indeterminate period or declined such an appointment without good and sufficient reason. Entitlement period (2) For the purposes of subsection (1), the entitlement to the priority established by section 39.1 of the Public Service Employment Act ends on the earliest of (a) the day that is five years after the day on which this Act comes into force, (b) the day on which the person is appointed to a position in the public service for an indeterminate period, and (c) the day on which the person declines an appointment to a position in the public service for an indeterminate period without good and sufficient reason. COORDINATING AMENDMENTS 2013, c. 40 14. (1) In this section, “other Act” means the Economic Action Plan 2013 Act, No. 2. (2) On the first day on which both section 351 of the other Act and section 4 of this Act are in force: C. 5 Public Service Employment (enhancing hiring members of the C (a) paragraph 35.11(1)(b) of the Public Service Employment Act is replaced by the following: (b) has the right to make a complaint under section 77 or 78. (b) subsection 77(4) of the Public Service Employment Act is replaced by the following: When no right to complain (4) No complaint may be made under subsection (1) in respect of an appointment under subsection 15(6) (reappointment on revocation by deputy head), section 39.1 (priority — members of the Canadian Forces), section 40 (priorities — surplus employees), subsection 41(1) or (4) (other priorities), section 73 (reappointment on revocation by Commission) or section 86 (reappointment following Tribunal order), or under any regulations made under paragraph 22(2)(a). (c) subsection 78(2) of the Public Service Employment Act is replaced by the following: When no right to complain (2) No complaint may be made under subsection (1) in respect of an appointment under subsection 15(6) (reappointment on revocation by deputy head), section 39.1 (priority — members of the Canadian Forces), section 40 (priorities — surplus employees), subsection 41(1) or (4) (other priorities), section 73 (reappointment on revocation by Commission) or section 86 (reappointment following Tribunal order), or under any regulations made under paragraph 22(2)(a). (3) If section 414 of the other Act comes into force before section 5 of this Act, then, on the day on which that section 5 comes into force, the Public Service Employment Act is amended by replacing “Tribunal” with “Board” in the following provisions: (a) section 38; (b) subsection 77(4); 2013-2014-2015 Emploi dans la fonction publique (accès éla anciens militaires des (c) subsection 78(2); and (d) section 87. (4) If section 414 of the other Act comes into force on the same day as section 5 of this Act, then sections 5 and 10 of this Act are deemed to have come into force before that section 414. COMING INTO FORCE Order in council 15. This Act, other than section 14, comes into force on a day to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 6 An Act respecting National Fiddling Day ASSENTED TO 31st MARCH, 2015 BILL S-218 SUMMARY This enactment designates the third Saturday in May in each and every year as “National Fiddling Day”. 62-63-64 ELIZABETH II —————— CHAPTER 6 An Act respecting National Fiddling Day [Assented to 31st March, 2015] Preamble Whereas the art of fiddle playing has a significant role in the cultural and social history of Canada and is practised in all of the regions of Canada; Whereas newcomers to Canada and their Canadian descendants have enriched the culture and the different styles and repertoires of fiddle music during many generations; Whereas in 2012 an international campaign began among fiddle players to encourage popular recognition and acclaim of a World Fiddle Day on the third Saturday in May each year, to celebrate the appreciation, beauty and history of fiddle music, and in honour of Antonio Stradivari, the renowned crafter of stringed instruments; And whereas it is in the interest of all Canadians to become more familiar with the traditional and contemporary importance of fiddling and its importance to Canadian heritage and Canadian society; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the National Fiddling Day Act. C. 6 National Fi NATIONAL FIDDLING DAY National Fiddling Day 2. Throughout Canada, in each and every year, the third Saturday in May is to be known as “National Fiddling Day”. Not a legal holiday 3. For greater certainty, National Fiddling Day is not a legal holiday or a non-juridical day. Published under authority of the Senate of Canada

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 2 An Act to amend certain Acts relating to agriculture and agrifood ASSENTED TO 25th FEBRUARY, 2015 BILL C-18 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend certain Acts relating to agriculture and agri-food”. SUMMARY This enactment amends several Acts in order to implement various measures relating to agriculture. It amends the Plant Breeders’ Rights Act to amend certain aspects of the plant breeders’ rights granted under that Act, including the duration and scope of those rights and conditions for the protection of those rights. It also provides for exceptions to the application of those rights. It amends the Feeds Act, the Fertilizers Act, the Seeds Act, the Health of Animals Act and the Plant Protection Act to, among other things, (a) authorize inspectors to order that certain unlawful imports be removed from Canada or destroyed; (b) authorize the Minister of Agriculture and Agri-Food to take into account information available from a review conducted by the government of a foreign state when he or she considers certain applications; (c) authorize the Minister of Agriculture and Agri-Food to issue certificates setting out any information that he or she considers necessary to facilitate certain exports; and (d) require that a registration or a licence be obtained for conducting certain activities in respect of certain feeds, fertilizers or supplements that have been imported for sale or that are to be exported or to be sent or conveyed from one province to another. It also amends the Agriculture and Agri-Food Administrative Monetary Penalties Act to, among other things, increase the maximum limits of penalties that may be imposed for certain violations. It amends the Agricultural Marketing Programs Act to modernize the requirements of the advance payments program, improve its accessibility and enhance its administration and delivery. Finally, it amends the Farm Debt Mediation Act to clarify the farm debt mediation process and to facilitate the participation of the Minister of Agriculture and Agri-Food in the mediation process when that Minister is a guarantor of a farmer’s debt. TABLE OF PROVISIONS AN ACT TO AMEND CERTAIN ACTS RELATING TO AGRICULTURE AND AGRI-FOOD SHORT TITLE Agricultural Growth Act 1. PLANT BREEDERS’ RIGHTS ACT 2–51. FEEDS ACT 52–61. FERTILIZERS ACT 62–72. SEEDS ACT 73–83. HEALTH OF ANIMALS ACT 84–98. PLANT PROTECTION ACT 99–112. AGRICULTURE AND AGRI-FOOD ADMINISTRATIVE MONETARY PENALTIES ACT 113–119. AGRICULTURAL MARKETING PROGRAMS ACT 120–140. FARM DEBT MEDIATION ACT 141–152. TRANSITIONAL PROVISIONS — AGRICULTURAL MARKETING PROGRAMS ACT 153. i COMING INTO FORCE 154. 62-63-64 ELIZABETH II —————— CHAPTER 2 An Act to amend certain Acts relating to agriculture and agri-food [Assented to 25th February, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Agricultural Growth Act. 1990, c. 20 PLANT BREEDERS’ RIGHTS ACT 2. (1) The definition “protective direction” in subsection 2(1) of the Plant Breeders’ Rights Act is repealed. (2) The definitions “agreement country”, “breeder”, “category”, “country of the Union”, “infringement”, “new variety”, “plant breeder’s rights” and “plant variety” in subsection 2(1) of the Act are replaced by the following: “agreement country” « pays signataire » “agreement country” means any of the following entities that is designated by the regulations as an agreement country with a view to the fulfilment of an agreement concerning the rights of plant breeders made between Canada and that entity: (a) a country, (b) a colony, protectorate or territory subject to the authority of another country or under its suzerainty, C. 2 Agricultura (c) a territory over which another country exercises a mandate or trusteeship; “breeder” « obtenteur » “breeder”, in respect of a plant variety, means (a) any person who originates or who discovers and develops the plant variety, or (b) any person in respect of whom an officer, servant or employee, while acting within the scope of his or her duties as the officer, servant or employee of that person, originates or discovers and develops the plant variety; “category” « catégorie » “country of the Union” « État de l’Union » “infringement” « violation » “category” means, in relation to a plant, a species, a grouping of species or any class within a species; “country of the Union” means any country or other entity that is a party to the International Convention for the Protection of New Varieties of Plants of December 2, 1961, as amended from time to time, or any WTO Member as defined in subsection 2(1) of the World Trade Organization Agreement Implementation Act; “infringement”, in relation to plant breeder’s rights, means the doing, without authority under this Act, of anything that the holder of those rights has the right to do under any of sections 5 to 5.2; “new variety” « obtention végétale » “new variety” means a plant variety that is described in subsection 4(3); “plant breeder’s rights” « certificat d’obtention » “plant breeder’s rights”, in relation to a plant variety, means the rights that are granted under section 27; “plant variety” « variété végétale » “plant variety” means any plant grouping within a single botanical taxon of the lowest known rank that, whether or not the conditions for the grant of plant breeder’s rights are fully met, is capable of being (a) defined by the expression of the characteristics resulting from a given genotype or combination of genotypes, (b) distinguished from any other plant grouping by the expression of at least one of those characteristics, and (c) considered as a unit with regard to its suitability for being reproduced unchanged; Croissance dans le 2013-2014-2015 (3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: “document” « document » “filing date” « date de dépôt » “person” « personne » “document” means anything on which information that is capable of being understood by a person, or read by a computer or other device, is recorded or marked; “filing date” means, in respect of an application, the date specified in the notice given under subsection 10(2); “person” has the same meaning as in section 2 of the Criminal Code; (4) Subsection 2(2) of the Act is repealed. 3. Section 4 of the Act and the heading before it are replaced by the following: CONDITIONS FOR PROTECTION Eligible plant varieties 4. (1) Plant breeder’s rights may not be granted except in respect of a plant variety that belongs to a prescribed category and meets all of the conditions set out in subsection (2). Conditions (2) Plant breeder’s rights may be granted in respect of a plant variety if it (a) is a new variety; (b) is, by reason of one or more identifiable characteristics, clearly distinguishable from all varieties whose existence is a matter of common knowledge at the filing date of the application for the grant of plant breeder’s rights respecting that plant variety; (c) is stable in its essential characteristics in that after repeated propagation or, if the applicant has defined a particular cycle of propagation, at the end of each cycle it remains true to its description; and (d) is, having regard to the particular features of its sexual reproduction or vegetative propagation, a sufficiently homogeneous variety. C. 2 New variety (3) A plant variety is a new variety if the propagating or harvested material of that variety has not been sold by, or with the concurrence of, the breeder of that variety or the breeder’s legal representative Agricultura (a) in Canada, before (i) the prescribed period preceding the filing date of the application for the grant of plant breeder’s rights, in the case of a variety belonging to a recently prescribed category, and (ii) the period of one year before the filing date of the application for the grant of plant breeder’s rights, in the case of any other variety; and (b) outside Canada, before (i) the period of six years before the filing date of the application for the grant of plant breeder’s rights, in the case of a tree or vine, and (ii) the period of four years before the filing date of the application for the grant of plant breeder’s rights, in any other case. Definition of “sufficiently homogeneous variety” (4) For the purposes of paragraph (2)(d), “sufficiently homogeneous variety” means a variety for which, in the event of its sexual reproduction or vegetative propagation in substantial quantity, any variations in characteristics of the plants so reproduced or propagated are predictable, capable of being described and commercially acceptable. Regulations (5) The Governor in Council may make regulations prescribing classes of sales that are not to be considered sales for the purposes of subsection (3). 4. The heading before section 5 of the French version of the Act is replaced by the following: DROITS PROTÉGÉS 5. Sections 5 and 6 of the Act are replaced by the following: 2013-2014-2015 Nature of plant breeder’s rights Croissance dans le 5. (1) Subject to the other provisions of this Act and the regulations, the holder of the plant breeder’s rights respecting a plant variety has the exclusive right (a) to produce and reproduce propagating material of the variety; (b) to condition propagating material of the variety for the purposes of propagating the variety; (c) to sell propagating material of the variety; (d) to export or import propagating material of the variety; (e) to make repeated use of propagating material of the variety to produce commercially another plant variety if the repetition is necessary for that purpose; (f) in the case of a variety to which ornamental plants belong, if those plants are normally marketed for purposes other than propagation, to use any such plants or parts of those plants as propagating material for the production of ornamental plants or cut flowers; (g) to stock propagating material of the variety for the purpose of doing any act described in any of paragraphs (a) to (f); and (h) to authorize, conditionally or unconditionally, the doing of any act described in any of paragraphs (a) to (g). Royalty (2) Without prejudice to any rights or privileges of the Crown, an authorization conferred under paragraph 1(h) may be subject to a condition to pay royalty to the holder of the plant breeder’s rights whether or not the holder is Her Majesty in right of Canada or a province. Rights respecting harvested materials 5.1 Subject to the other provisions of this Act and the regulations, the holder of the plant breeder’s rights respecting a plant variety has the exclusive right to do any act described in any of paragraphs 5(1)(a) to (h) in respect of any harvested material, including whole plants or parts of plants, that is obtained through the unauthorized use of propagating material of the plant variety, unless the holder had reasonable opportunity to exercise his or her rights under C. 2 Agricultura section 5 in relation to that propagating material and failed to do so before claiming rights under this section. Rights respecting certain other varieties 5.2 (1) Subject to the other provisions of this Act and the regulations, the holder of the plant breeder’s rights respecting a plant variety has the exclusive right to do any act described in any of paragraphs 5(1)(a) to (h) in respect of (a) any other plant variety that is essentially derived from the plant variety if the plant variety is not itself essentially derived from another plant variety; (b) any other plant variety that is not clearly distinguishable from the plant variety; and (c) any other plant variety whose production requires the repeated use of the plant variety. Meaning of essentially derived (2) For the purpose of paragraph (1)(a), a plant variety is essentially derived from another plant variety (in this subsection referred to as the ‘‘initial variety’’) if (a) it is predominantly derived from the initial variety or from a plant variety that is itself predominantly derived from the initial variety and it retains the essential characteristics that result from the genotype or combination of genotypes of the initial variety; (b) it is clearly distinguishable from the initial variety; and (c) it conforms to the initial variety in the expression of the essential characteristics that result from the genotype or combination of genotypes of the initial variety, except for the differences that result from its derivation from the initial variety. Non-application of rights 5.3 (1) The rights referred to in sections 5 to 5.2 do not apply to any act done (a) privately and for non-commercial purposes; (b) for experimental purposes; or (c) for the purpose of breeding other plant varieties. 2013-2014-2015 Croissance dans le Farmers’ privilege (2) The rights referred to in paragraphs 5(1)(a) and (b) and — for the purposes of exercising those rights and the right to store — the right referred to in paragraph 5(1)(g) do not apply to harvested material of the plant variety that is grown by a farmer on the farmer’s holdings and used by the farmer on those holdings for the sole purpose of propagation of the plant variety. Non-application of rights 5.4 (1) The rights referred to in sections 5 to 5.2 do not apply to any act done in relation to material of a plant variety after the material has been sold in Canada by the holder or with the holder’s consent, unless that act involves (a) the further propagation of the plant variety; or (b) the export of material of the plant variety to a country that does not protect varieties of the plant genus or species to which the exported plant variety belongs if the exported material is not intended for consumption. Definition of “material” (2) For the purpose of subsection (1), “material” means propagating material and harvested material, including whole plants and parts of plants. Term of plant breeder’s rights 6. (1) The term of the grant of plant breeder’s rights, subject to earlier termination under this Act, shall be a period of 25 years in the case of a tree, a vine or any category specified by the regulations and 20 years in any other case. The period begins on the day on which the certificate of plant breeder’s rights is issued. Payment of annual fee (2) A holder of plant breeder’s rights shall, during the term of the grant of those rights, pay to the Commissioner, within the prescribed time, the prescribed annual fee. 6. Sections 7 and 8 of the Act are replaced by the following: Application for plant breeder’s rights 7. (1) A breeder or the breeder’s legal representative may make an application to the Commissioner for the grant of plant breeder’s rights respecting a plant variety if, in the case of an individual, the breeder or legal representative is a citizen of, or is resident in, Canada, a C. 2 Agricultura country of the Union or an agreement country or, in the case of a person that is not an individual, the breeder or legal representative has an establishment in Canada, a country of the Union or an agreement country. If two or more breeders (2) If a plant variety is bred by two or more breeders otherwise than independently of each other, the persons entitled to make an application for the grant of plant breeder’s rights respecting that variety may make an application jointly and, if any of those persons refuses to do so or information regarding their whereabouts cannot be obtained through diligent inquiry, the remainder of those persons may make an application for that grant. 7. Sections 9 to 11 of the Act are replaced by the following: How application to be made 9. (1) An application for the grant of plant breeder’s rights must (a) include the prescribed information and be made in the prescribed manner; (b) be accompanied by the prescribed fee; (c) be supported by the prescribed documents and any other prescribed material; and (d) in the case where the applicant wishes to request that those rights be exempted from compulsory licensing under subsection 32(1), include the request and his or her reasons for it. Agent required for non-resident applicant (2) An applicant that, in the case of an individual, is not resident in Canada and, in the case of a person that is not an individual, does not have an establishment in Canada shall submit the application through an agent resident in Canada. Filing date of application 10. (1) Subject to subsection 11(1), the filing date of an application for the grant of plant breeder’s rights is the date on which the Commissioner has received, in respect of the application, all of the information, fees, documents and other materials that are required by subsection 9(1). Notice of filing date (2) The Commissioner shall send to the applicant a notice specifying the filing date. 2013-2014-2015 Croissance dans le Priority when breeders breed independently 10.1 In the case of two or more applications respecting a plant variety whose breeders bred it independently of each other, priority shall be given to the application with the earliest filing date. If the filing dates of the applications are the same, priority shall be given to the application pertaining to the breeder that was first in a position to apply for the plant breeder’s rights respecting the variety or that would have been first in the position to do so if the provisions under this Act for so doing had always been in force. Priority when preceding application in country of Union or agreement country 11. (1) If an application made under section 7 is preceded by another application made in a country of the Union or an agreement country for protection in respect of the same plant variety and the same breeder, the filing date of the application made under section 7 is deemed to be the date on which the preceding application was made in that country of the Union or agreement country and, consequently, the applicant is entitled to priority in Canada despite any intervening use, publication or application respecting the variety if (a) the application is made in the prescribed form within 12 months after the date on which the preceding application was made in that country of the Union or agreement country; and (b) the application is accompanied by a claim respecting the priority and by the prescribed fee. Confirmation of claim to priority (2) A claim respecting priority based on a preceding application made in a country of the Union or an agreement country shall not be allowed unless, within three months after the date that would be the filing date of the application if there were no claim respecting priority, the claim is confirmed by filing with the Commissioner a copy, certified as correct by the appropriate authority in that country of the Union or agreement country and accompanied by an English or French translation of the certified copy, if made in any other language, of each document that constituted the preceding application. C. 2 Supporting evidence (3) An applicant that is given priority shall provide, within a period of three years after the date on which the preceding application was made in the country of the Union or agreement country, evidence that the applicant has begun the tests and trials with the plant variety referred to in subsection 23(2). Two or more preceding applications (4) If an application made under section 7 is preceded by two or more applications made in different countries of the Union or agreement countries for protection in respect of the same plant variety and the same breeder, only the first of those preceding applications is to be taken into account for the purposes of subsection (1). Agricultura 8. Subsection 12(1) of the Act is replaced by the following: Priority conditional on residence, etc. 12. (1) No claim referred to in paragraph 11(1)(b) shall be based on any preceding application unless it was made by a person who, at the time of the application, was entitled to make an application under subsection 7(1). 9. The heading before section 14 of the Act is replaced by the following: DENOMINATIONS 10. (1) Subsection 14(1) of the Act is replaced by the following: Designation of denominations 14. (1) A plant variety in respect of which an application for the grant of plant breeder’s rights is made shall be designated by means of a denomination proposed by the applicant and approved by the Commissioner. (2) Subsection 14(4) of the Act is replaced by the following: International uniformity of denomination (4) A denomination that the Commissioner approves for any plant variety in respect of which protection has been granted by, or an application for protection has been submitted to, the appropriate authority in a country of the Union or an agreement country must, subject to subsections (2), (3) and (5), be the same as the denomination with reference to which that protection has been granted or that application submitted. 2013-2014-2015 Croissance dans le 11. Section 15 of the Act is replaced by the following: Approved denomination to be used exclusively 15. After the grant of plant breeder’s rights respecting any plant variety, and even after the expiry of the term of the grant of those rights, every person who is designating the variety for the purposes of the sale of propagating material of the variety shall use the denomination approved by the Commissioner. 12. The Act is amended by adding the following after section 16: Direction to change denomination 16.1 If, after the grant of plant breeder’s rights respecting any plant variety, the Commissioner has reasonable grounds to believe that the use of the denomination is unsuitable or that the prior rights of another person are prejudiced by its use, the Commissioner may direct the holder to change the denomination, subject to the Commissioner’s approval of the new denomination. 13. Subsection 17(1) of the Act is replaced by the following: Rejection of application 17. (1) The Commissioner may reject an application for the grant of plant breeder’s rights if the application is not consistent with any provision of this Act or the regulations, including if the plant variety in respect of which the application is made is not a new variety or if the applicant is not entitled to apply under section 7. 14. Sections 18 to 21 of the Act are replaced by the following: Amendment of application 18. An applicant may, within the period prescribed for so doing, or with leave given by the Commissioner at the applicant’s request after the expiry of that period, add to or alter the denomination proposed by that applicant under section 14 or the description of the plant variety for the purposes of the application. PROVISIONAL PROTECTION Applicant’s rights 19. (1) Subject to subsection (2), an applicant for the grant of plant breeder’s rights in respect of a plant variety has, as of the filing date of the application, the same rights in C. 2 Agricultura respect of the variety that he or she would have under sections 5 to 5.2 if plant breeder’s rights were to be granted. When rights in effect (2) If the applicant is granted plant breeder’s rights, the applicant is, in respect of the period beginning on the filing date and ending on the date on which the plant breeder’s rights are granted, entitled to equitable remuneration from any person who, having been notified in writing by the applicant that the application for those rights has been filed under this Act, carried out acts that require the authorization of the applicant. Rights extinguished 20. (1) The rights granted under section 19 cease if the application is withdrawn by the applicant, is rejected or refused or is deemed to have been abandoned under section 26. Reinstatement of application (2) Despite subsection (1), if an application that is deemed to have been abandoned is subsequently reinstated, the rights granted under section 19 are deemed never to have ceased. Filing date — claim respecting priority 21. For the purposes of sections 19 and 20, with respect to an applicant that has made a claim respecting priority under section 11, the filing date is the date that would be the filing date of the application if there were no claim respecting priority. 1995, c. 1, s. 52 15. (1) Subsection 22(1) of the Act is replaced by the following: Making objection to application 22. (1) A person who considers that an application in respect of which particulars have been published under section 70 ought to be refused on any ground that constitutes a basis for rejection under section 17 or that a request in the application for an exemption from compulsory licensing ought to be refused, may, on payment of the prescribed fee, file with the Commissioner, within the prescribed period beginning on the date of publication, an objection specifying that person’s reasons. The prescribed fees are not required in the case of an objection made for the purpose of this subsection under the authority of the Minister of Industry after notice under subsection 70(2). (2) Subsection 22(2) of the French version of the Act is replaced by the following: 2013-2014-2015 Copie de l’opposition Croissance dans le (2) Dans les meilleurs délais après le dépôt d’une opposition autre que celle qu’il rejette au titre du paragraphe (3), le directeur adresse à la personne ayant déposé la demande de certificat d’obtention en cause copie de l’opposition. (3) Subsection 22(4) of the Act is replaced by the following: Representations by objector and applicant (4) If the objection is not rejected in accordance with subsection (3), the Commissioner shall give the person making the objection and the person in respect of whose application the objection is filed a reasonable opportunity to make representations with respect to the objection and shall take those representations into account before making the decision to refuse the application or to grant plant breeder’s rights with or without an exemption from compulsory licensing. 16. (1) Subsection 23(2) of the Act is replaced by the following: Tests and trials (2) For the purpose of determining if the plant variety to which the application relates meets the requirements set out in section 4, the Commissioner shall require the performance of any tests and trials with the plant variety, under any conditions, as the Commissioner considers necessary. (2) The portion of subsection 23(3) of the Act before paragraph (a) is replaced by the following: Fee and materials (3) The person on whose part material is submitted for consideration under subsection (1) shall, without prejudice to the requirements of subsection 9(1) and at the time and place that the Commissioner directs, (3) Paragraph 23(3)(a) of the French version of the Act is replaced by the following: a) acquitter les droits réglementaires pour l’examen de sa demande; (4) Subsection 23(3) of the Act is amended by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following: C. 2 Agricultura (b) provide any of the following that the Commissioner considers necessary for the purposes of carrying out or evaluating the results of tests and trials with the plant variety in question: (i) propagating materials, (ii) information, whether by way of photographs, drawings, documentation or otherwise, respecting the plant variety, and (iii) specimens of the plant variety or of parts of it; and (c) provide any prescribed information, documents or materials. 17. Subsection 24(1) of the Act is replaced by the following: Acceptance of foreign results 24. (1) If the Commissioner obtains from an appropriate authority in any country of the Union or agreement country the official results of tests and trials referred to in subsection 23(2) and the Commissioner considers them to be acceptable, the Commissioner may rely on those results. The person on whose part material is submitted for consideration under subsection 23(1) shall pay the costs incurred in obtaining those results. 18. Section 26 of the French version of the Act is replaced by the following: Désistement 26. (1) S’il omet de donner suite, dans le délai réglementaire, à l’avis que lui adresse le directeur après toute mesure prise par ses services au sujet de la demande de certificat d’obtention, le requérant est réputé s’être désisté, notamment s’il y a eu de sa part inobservation du paragraphe 23(3) ou nonpaiement des droits prévus au paragraphe 27(3). Réactivation de la demande (2) Le requérant réputé s’être désisté peut réactiver sa demande, selon le cas : a) sur paiement des droits et pendant le délai réglementaires; b) sur requête présentée au directeur dans le délai ultérieur prévu par règlement et sur paiement des droits réglementaires, s’il 2013-2014-2015 Croissance dans le convainc par ailleurs celui-ci qu’il n’était vraiment pas en mesure de donner suite à sa demande. 19. (1) Subsections 27(1) to (3) of the Act are replaced by the following: Decision of Commissioner 27. (1) If the Commissioner approves a denomination proposed by an applicant under section 14 and, after consideration of the application in accordance with subsection 23(1) and evaluation of the results of any tests and trials carried out with the plant variety to which the application relates, the Commissioner is satisfied that the plant variety meets the requirements set out in section 4 and that the application otherwise conforms to this Act, the Commissioner shall grant plant breeder’s rights in accordance with subsection (3). Refusal (2) If the Commissioner is not satisfied as described in subsection (1), the Commissioner shall refuse the application. Request for exemption (2.1) In the case where the applicant for plant breeder’s rights has requested that those rights be exempted from compulsory licensing under subsection 32(1), the Commissioner may, at the time of the grant of those rights, approve that request if the Commissioner is satisfied with the reasons given by the applicant for that request. Rights granted by issuance of certificate (3) The Commissioner shall, on payment of the prescribed fee, (a) enter in the register the particulars required by section 63 in relation to the plant variety in respect of which the plant breeder’s rights are to be granted; and (b) make the grant by issuing a certificate of plant breeder’s rights in respect of the plant variety to the applicant. (2) Subsection 27(5) of the Act is replaced by the following: Destroyed or lost certificates (5) If a certificate of plant breeder’s rights issued under paragraph (3)(b) is destroyed or lost, a certified copy may be issued in lieu of that certificate on payment of the prescribed fee. 20. Sections 28 and 29 of the Act are replaced by the following: C. 2 Grant to joint applicants 28. If the Commissioner grants plant breeder’s rights to joint applicants as described in subsection 7(2), the grant shall be in the names of all those joint applicants. Agricultura 21. Paragraph 30(1)(a) of the Act is replaced by the following: (a) ensure that he or she is in a position, throughout the period of his or her registration as the holder, to furnish the Commissioner, on request, with propagating material of that variety that is capable of reproducing that variety so that its identifiable characteristics correspond with those taken into account for the purpose of granting those rights; and 22. (1) Subsection 32(1) of the Act is replaced by the following: Grant of compulsory licences 32. (1) Subject to subsections (2) to (6) and the regulations and if the Commissioner considers that it is appropriate to do so, the Commissioner may, on application by any person, authorize the doing of any act described in any of paragraphs 5(1)(a) to (g) by granting the person a compulsory licence. (2) Subsections 32(4) and (5) of the French version of the Act are replaced by the following: Modification et révocation de la licence (4) Le directeur peut modifier ou révoquer la licence obligatoire à la suite des observations que lui présente toute personne intéressée. Observation : cas de préjudice (5) Avant d’accepter ou de rejeter une demande de licence obligatoire, d’en fixer les modalités, ou encore de la modifier ou de la révoquer, le directeur doit accorder aux personnes intéressées qui subiront un préjudice de ce fait la possibilité de présenter leurs observations conformément à l’avis qu’il estime utile de leur donner. 23. Section 34 of the Act is replaced by the following: Annulment of grant 34. The Commissioner may, before the end of the term fixed by subsection 6(1) for a grant of plant breeder’s rights, annul the grant if the Commissioner is satisfied that, at the time of the grant of those rights, the requirements set out in section 4 or the conditions set out in subsection 2013-2014-2015 Croissance dans le 7(1) were not fulfilled or the holder was otherwise not entitled under this Act to the grant. 24. (1) Paragraph 35(1)(c) of the Act is replaced by the following: (c) their holder has failed to comply with a direction under section 16.1 to change the denomination of the plant variety to which the rights relate; (2) Paragraph 35(1)(d) of the French version of the Act is replaced by the following: d) n’a pas acquitté, dans le délai réglementaire, les droits prévus au paragraphe 6(2); (3) Paragraph 35(1)(e) of the Act is replaced by the following: (e) the plant variety which is the subject of those rights no longer meets the conditions described in paragraph 4(2)(c) or (d). (4) Subsection 35(2) of the Act is repealed. 25. Section 36 of the French version of the Act is replaced by the following: Avis d’intention 36. (1) Le directeur donne au titulaire du certificat d’obtention, ainsi qu’à tout attributaire d’une licence obligatoire ou à toute personne qui lui semble suffisamment intéressée par ailleurs, un avis motivé de son intention d’annuler la délivrance du certificat ou de le révoquer. Opposition (2) Toute personne intéressée peut opposition auprès du directeur dans le réglementaire commençant à la date de prévu au paragraphe (1) ou dans le supplémentaire qu’il accorde. Examen des observations (3) Le directeur tient compte des observations qui lui sont présentées par les personnes intéressées avant d’annuler ou de révoquer le certificat d’obtention. Droit de se faire entendre (4) Par l’avis qu’il juge indiqué, le directeur donne aux personnes intéressées au titre des paragraphes (2) ou (3) la possibilité de faire faire délai l’avis délai C. 2 Agricultura opposition ou de lui présenter leurs observations, les dispositions du paragraphe (1) continuant toutefois à s’appliquer. 26. Subsection 38(2) of the French version of the Act is replaced by the following: Paiement des droits (2) Le titulaire demeure responsable du paiement des droits afférents à son certificat d’obtention pour la période allant jusqu’à la renonciation. 27. Subsection 39(1) of the Act is replaced by the following: No residency or establishment 39. (1) If a holder of plant breeder’s rights, in the case of an individual, is not resident in Canada or, in the case of a person that is not an individual, does not have an establishment in Canada, the holder shall have an agent in respect of those rights who is resident in Canada. 28. (1) Subsection 41(1) of the French version of the Act is replaced by the following: Violation des droits 41. (1) Toute personne qui porte atteinte aux droits du titulaire d’un certificat d’obtention est responsable, envers lui et tout ayant droit, du préjudice subi par lui ou cet ayant droit; sauf entente contraire, le titulaire est partie à toute action visant le recouvrement des dommages. (2) Paragraph 41(2)(a) of the French version of the Act is replaced by the following: a) restreindre toute utilisation, production ou vente de la variété végétale en cause et fixer la peine en cas de contravention; 29. (1) Subsection 43(2) of the French version of the Act is replaced by the following: Compétence de la Cour fédérale : registre (2) Sous réserve de l’article 44, la Cour fédérale a compétence exclusive en première instance, sur demande du directeur ou de toute personne intéressée, pour ordonner la suppression au registre, ou la modification, de toute inscription non conforme aux exigences de l’article 63. 2013-2014-2015 Croissance dans le (2) The portion of subsection 43(3) of the French version of the Act before paragraph (a) is replaced by the following: Annulation par la Cour fédérale (3) Sous réserve de l’article 44, la Cour fédérale peut, sur demande du procureur général du Canada ou de toute personne intéressée, annuler un certificat d’obtention dans les cas suivants : (3) Paragraphs 43(3)(a) to (c) of the Act are replaced by the following: (a) a condition specified in paragraph 4(2)(a) or (b) was not fulfilled; or (b) the holder has not complied with paragraph 30(1)(a). (4) Subsection 43(4) of the French version of the Act is replaced by the following: Déclaration (4) Toute personne qui a des motifs valables de croire que le titulaire alléguera en l’occurrence une violation de ses droits peut, sous réserve du paragraphe (5), demander à la Cour fédérale de statuer par déclaration sur la question de savoir si la mesure qu’il a prise ou entend prendre constitue effectivement une violation. 30. The portion of subsection 45(1) of the Act before paragraph (a) is replaced by the following: Holder required to take proceedings 45. (1) A person who has been granted, in respect of plant breeder’s rights, an authorization described in paragraph 5(1)(h) or a compulsory licence under subsection 32(1) may, subject to any agreement between that person and the holder of the rights, 31. Paragraphs 46(a) to (c) of the Act are replaced by the following: (a) that a condition specified in paragraph 4(2)(a) or (b) was not fulfilled; or (b) that the holder has not complied with paragraph 30(1)(a). 32. Section 47 of the French version of the Act is replaced by the following: C. 2 Recevabilité des certificats étrangers 47. Le document relatif à l’octroi de la protection d’une variété végétale paraissant délivré par l’autorité compétente d’un État de l’Union ou d’un pays signataire et paraissant signé par cette autorité ou en son nom, ainsi que toute copie certifiée conforme, est admissible en preuve devant le tribunal saisi du litige sur les droits de l’obtenteur sans qu’il soit nécessaire de prouver l’authenticité de la signature qui y est apposée ou la qualité officielle du signataire. 2002, c. 8, s. 158 33. Subsection 49(1) of the French version of the Act is replaced by the following: Dépôt au Bureau d’un jugement d’annulation 49. (1) Le certificat d’une décision de la Cour fédérale, de la Cour d’appel fédérale ou de la Cour suprême du Canada annulant un certificat d’obtention est, à la demande de toute personne qui en fait la production pour dépôt au Bureau, consigné au regard du certificat d’obtention. Agricultura 34. (1) Paragraph 50(1)(b) of the Act is replaced by the following: (b) determining whether or not annulment of the grant of plant breeder’s rights is required by section 13; (2) Paragraph 50(1)(d) of the French version of the Act is replaced by the following: d) la modification d’une telle licence, notamment le prolongement de sa durée, sa révocation ou son assujettissement à des restrictions; 35. Subsection 51(1) of the Act is replaced by the following: Transmission of documents to Federal Court 51. (1) If any proceedings have been instituted in the Federal Court under this Act, the Commissioner shall, at the request of any party to the proceedings and on payment of the prescribed fee, transmit to the Court all records and documents on file in the Plant Breeders’ Rights Office that relate to the matters in question in the proceedings. 36. Section 52 of the French version of the Act is replaced by the following: 2013-2014-2015 Production des jugements Croissance dans le 52. Le greffe de la Cour fédérale transmet au directeur une copie certifiée de tout jugement ou ordonnance rendu par cette cour ou par la Cour suprême du Canada relativement à une variété végétale faisant l’objet d’un certificat d’obtention ou d’une demande d’un tel certificat. 37. (1) The portion of subsection 53(1) of the Act before paragraph (a) is replaced by the following: Secrecy 53. (1) Every person commits an offence who knowingly discloses any information with regard to any variety in respect of which an application for plant breeder’s rights is made or with regard to the business affairs of the applicant that was acquired by that person in performing any functions under this Act except if the information is disclosed (2) The portion of subsection 53(2) of the French version of the Act before paragraph (a) is replaced by the following: Infractions : dénomination et vente (2) Commet une infraction la personne qui, sciemment : (3) Paragraph 53(2)(a) of the English version of the Act is replaced by the following: (a) knowingly contravenes section 15; (4) The portion of paragraph 53(2)(b) of the English version of the Act before subparagraph (i) is replaced by the following: (b) for the purpose of selling any propagating material, knowingly designates the material by reference to (5) Paragraph 53(2)(c) of the Act is replaced by the following: (c) knowingly, for the purpose of selling any propagating material, represents falsely that the material is propagating material of, or is derived from, a plant variety in respect of which plant breeder’s rights are held or have been applied for. (6) The portion of subsection 53(3) of the French version of the Act before paragraph (a) is replaced by the following: C. 2 Infractions : faux (3) Commet une infraction la personne qui, sciemment, dans le cadre de l’application de la présente loi : 1997, c. 6, s. 76(1) (7) Subsections 53(7) and (8) of the Act are replaced by the following: Limitation period (7) A prosecution for a summary conviction offence under this Act may be instituted at any time within two years after the day on which the subject matter of the prosecution becomes known to the Commissioner. Commissioner’s certificate (8) A document purporting to have been issued by the Commissioner, certifying the day on which the subject matter of any prosecution became known to him or her, is admissible in evidence without proof of the signature or official character of the person appearing to have signed the document and is evidence of the matters asserted in it. Agricultura 38. Section 54 of the French version of the Act is replaced by the following: Certificat de l’examinateur 54. Le certificat paraissant signé par l’agent nommé ou désigné comme examinateur en chef du Bureau, où il est déclaré que celui-ci a étudié telle substance ou tel produit et où sont donnés ses résultats, est admissible en preuve dans les poursuites engagées pour infraction à la présente loi sans qu’il soit nécessaire de prouver l’authenticité de la signature qui y est apposée ou la qualité officielle du signataire; sauf preuve contraire, le certificat fait foi de son contenu. 1997, c. 6, s. 78 39. Subsection 56(4) of the Act is replaced by the following: Functions of Commissioner (4) The Commissioner shall receive all applications, fees, documents and materials submitted for plant breeders’ rights, shall do all things necessary for the granting of plant breeders’ rights and for the exercise of all other powers conferred, and the discharge of all other duties imposed, on the Commissioner under this Act and shall have the charge and custody of the register and any other documents or materials belonging to the Plant Breeders’ Rights Office. 40. Subsection 60(1) of the English version of the Act is replaced by the following: 2013-2014-2015 Seal of office Croissance dans le 60. (1) The Commissioner shall cause a seal to be made for the purposes of this Act and each certificate of plant breeder’s rights issued under paragraph 27(3)(b) to be sealed with that seal. The Commissioner may also cause any other instrument or copy of any document issuing from the Plant Breeders’ Rights Office to be sealed with that seal. 41. (1) The portion of section 63 of the Act before paragraph (c) is replaced by the following: Register 63. The Commissioner shall keep a register of plant breeders’ rights and, subject to the payment of any fee required under this Act to be paid in the case of any entry in the register, the Commissioner shall enter in it (a) in relation to each plant variety that is the subject of those rights, the prescribed category to which it belongs; (b) the denomination of the variety, and any change to that denomination; (2) Paragraph 63(h) of the Act is replaced by the following: (h) the prescribed particulars of each application for the grant of plant breeder’s rights and of any abandonment or withdrawal of the application; and 42. Subsection 64(2) of the French version of the Act is replaced by the following: Extraits certifiés conformes (2) Les documents paraissant constituer des extraits du registre et être certifiés conformes par le directeur font foi de leur contenu sans autre preuve. 43. Section 65 of the French version of the Act is replaced by the following: Certificat du directeur 65. Fait foi de son contenu le certificat paraissant établi par le directeur pour constater qu’une inscription au registre a été faite ou non ou qu’une mesure autorisée par la présente loi a été prise ou non. 44. Paragraph 66(1)(a) of the English version of the Act is replaced by the following: C. 2 Agricultura (a) the correction of any clerical error or error in translation appearing in a certificate of plant breeder’s rights issued under paragraph 27(3)(b), in an application for plant breeder’s rights, in any document filed for the purposes of such an application or in the register or index; 45. (1) Subsection 67(2) of the Act is replaced by the following: Public accessibility (2) The Commissioner shall make the following accessible to the public on the Internet and, if the Commissioner considers it appropriate, by any other means: (a) the register; (b) the index; and (c) any documents referred to in subsection (1) that are prescribed and any other documents that should, in the Commissioner’s opinion, be made accessible to the public. (2) Subsection 67(4) of the Act is repealed. 46. Paragraph 68(1)(b) of the French version of the Act is replaced by the following: b) par courrier recommandé à l’adresse donnée par la personne en cause ou, en l’absence de cette indication, à son adresse habituelle ou à sa dernière adresse connue au Canada; 47. (1) Paragraphs 70(1)(c) and (d) of the Act are repealed. (2) Paragraph 70(3)(b) of the Act is replaced by the following: (b) a notice of every annulment under section 34 or revocation under section 35. 48. Subsection 72(2) of the French version of the Act is replaced by the following: 2013-2014-2015 Preuve de la connaissance Croissance dans le (2) Il est entendu que, pour l’appréciation visée au paragraphe (1), la connaissance des éléments en cause par la personne intéressée peut être établie par tout moyen de droit. 49. Subsection 73(2) of the French version of the Act is replaced by the following: Composition (2) Le comité est composé de membres que le ministre choisit parmi les représentants des groupes ou organismes d’obtenteurs, de marchands ou producteurs de semence, d’agriculteurs, des horticulteurs et de toute autre personne intéressée qu’il estime indiquée. 50. (1) Paragraph 75(1)(a) of the Act is replaced by the following: (a) fixing the fees that a person may be required to pay in respect of any services provided by the Commissioner or by any person authorized by the Commissioner and providing for the time and manner in which the fees are to be paid and the circumstances in which the fees may be refunded in whole or in part; (2) Paragraphs 75(1)(c) and (d) of the Act are replaced by the following: (c) defining the meanings of the words and expressions “commercially acceptable”, “description”, “designation”, “identifiable characteristics”, “reasonably priced”, “recently prescribed category”, “representations”, “tree”, “vine” and “widely distributed” for the purposes of this Act; (c.1) prescribing, for the purposes of paragraph 5(1)(b), any acts that are to be considered as the conditioning of propagating material; (c.2) specifying categories for the purposes of subsection 6(1); (d) respecting the publication in the Trade Marks Journal of information relating to proposals, approvals and changes of denominations; (3) Paragraph 75(1)(f) of the Act is replaced by the following: C. 2 Agricultura (f) designating any entity as an agreement country for the purposes of any of the provisions of this Act or the regulations, with a view to the fulfilment of an agreement concerning the rights of plant breeders made between Canada and that entity, and, despite anything in this Act, qualifying or restricting any rights or other benefits under this Act; (4) Paragraphs 75(1)(k) and (l) of the Act are replaced by the following: (k) respecting the granting of plant breeder’s rights with an exemption, under subsection 27(2.1), from compulsory licensing, including the circumstances in which the exemption may be given or revoked by the Commissioner, the terms and conditions on which the exemption may be given and the factors that are to be taken into account before the exemption is revoked; (l) prescribing (i) the information to be entered in, and the forms of, the register, the index, applications for plant breeders’ rights and any other record, instrument or document to be kept, made or used for the purposes of this Act, and (ii) the means, factors or criteria for determining whether the existence of a plant variety is a matter of common knowledge for the purposes of paragraph 4(2)(b) or section 62; (l.1) respecting any classes of farmers or plant varieties to which subsection 5.3(2) is not to apply; (l.2) respecting the use of harvested material under subsection 5.3(2), including any circumstances in which that use is restricted or prohibited and any conditions to which that use is subject; (5) Subsection 75(2) of the French version of the Act is replaced by the following: Croissance dans le 2013-2014-2015 Publication préalable des règlements (2) Sous réserve du paragraphe (3), les projets de règlement sont publiés dans la Gazette du Canada, les personnes intéressées se voyant accorder la possibilité de présenter leurs observations à cet égard. 51. The heading before section 79 and sections 79 to 81 of the Act are replaced by the following: TRANSITIONAL PROVISIONS Plant breeders’ rights — previously granted 79. This Act, as it reads on or after the day on which this section comes into force, does not apply with respect to plant breeders’ rights granted before that day, but this Act, as it read immediately before that day, continues to apply with respect to those rights. Existing applications 80. An application for the grant of plant breeder’s rights that was made before the day on which this section comes into force and that was not disposed of before that day is to be dealt with and disposed of in accordance with this Act. However, if plant breeder’s rights are granted to the applicant, sections 19 to 21, as they read immediately before the day on which this section comes into force, continue to apply with respect to those rights. Existing proceedings 81. A proceeding commenced under this Act before the day on which this section comes into force that, on that day, is pending before a court and in respect of which no decision has been made shall be dealt with and disposed of in accordance with this Act as it read immediately before that day. R.S., c. F-9 FEEDS ACT 52. The long title of the Feeds Act is replaced by the following: An Act respecting feeds 53. (1) The definitions “livestock” and “sell” in section 2 of the Act are replaced by the following: “livestock” « animaux de ferme » “livestock” means any animals designated by regulation as livestock for the purposes of this Act; 28 “sell” « vente » C. 2 Agricultura “sell” includes agree to sell, offer for sale, expose for sale or have in possession for sale or distribute to one or more persons; (2) Section 2 of the Act is amended by adding the following in alphabetical order: “conveyance” « véhicule » “document” « document » “environment” « environnement » “conveyance” means a vessel, aircraft, train, motor vehicle, trailer or other means of transportation, including a cargo container; “document” means anything on which information that is capable of being understood by a person, or read by a computer or other device, is recorded or marked; “environment” means the components of the Earth and includes (a) air, land and water, (b) all layers of the atmosphere, (c) all organic and inorganic matter and living organisms, and (d) the interacting natural systems that include components referred to in paragraphs (a) to (c); “establishment” « établissement » “inspection mark” « sceau d’inspection » “item to which this Act applies” « chose visée par la présente loi » “establishment” means any place, including a conveyance, where a feed is manufactured, stored, packaged or labelled; “inspection mark” means a prescribed mark, stamp, seal, product legend, word or design or any combination of those things; “item to which this Act applies” means (a) a feed, (b) anything used in an activity regulated under this Act, and (c) a document that is related to a feed or to any activity regulated under this Act; 54. (1) Paragraph 3(1)(a) of the Act is replaced by the following: (a) has, in accordance with the regulations, been approved by the Minister or registered; 2013-2014-2015 Croissance dans le (2) Paragraph 3(1)(c) of the English version of the Act is replaced by the following: (c) is packaged and labelled in accordance with the regulations. (3) Subsection 3(3) of the Act is replaced by the following: Feed presenting risk of harm (3) No person shall manufacture, sell, import or export in contravention of the regulations any feed that presents a risk of harm to human or animal health or the environment. 55. Section 4 of the Act is replaced by the following: Prescribed activity with licence or registration 3.1 No person shall conduct a prescribed activity in respect of a prescribed feed that has been imported for sale — or that is to be exported or to be sent or conveyed from one province to another — unless the person is authorized to do so by a registration made under subsection 5.2(1), by a licence issued under that subsection or by both such a registration and licence, as provided for in the regulations. Prescribed activity in registered establishment 3.2 No person shall conduct a prescribed activity in respect of a prescribed feed that has been imported for sale — or that is to be exported or to be sent or conveyed from one province to another — unless the activity is conducted in an establishment registered under subsection 5.3(1) in accordance with the regulations. Use of inspection mark 3.3 (1) Unless authorized by the regulations, no person shall (a) apply or use an inspection mark; or (b) advertise or sell anything if the thing has an inspection mark on it or an inspection mark is used in connection with the thing. Use of similar mark (2) No person shall (a) apply or use a thing that so resembles an inspection mark that it is likely to be mistaken for it; or C. 2 Agricultura (b) advertise or sell anything that has on it a thing referred to in paragraph (a) or that has a thing referred to in that paragraph used in connection with it. Presumption (3) A person found in possession of anything referred to in paragraph (1)(b) or (2)(b) is considered, in the absence of evidence to the contrary, to be in possession of it for the purpose of advertising or selling. Recall order — Canadian Food Inspection Agency Act 3.4 No person shall sell a feed that is the subject of a recall order referred to in subsection 19(1) of the Canadian Food Inspection Agency Act. Exemption 4. This Act does not apply in respect of a feed that is manufactured by a livestock producer if it is not sold and has not had incorporated into it any drug or other substance that presents a risk of harm to human or animal health or the environment. 56. (1) Paragraph 5(a) of the Act is replaced by the following: (a) respecting applications for registration or for approval of feeds and the information to be furnished with the applications; (2) Paragraphs 5(c) and (d) of the Act are replaced by the following: (b.1) respecting the approval of feeds; (c) respecting the duration and cancellation of the registration or approval of feeds; (c.1) respecting the manufacturing, sale, importation or exportation of any feed that presents a risk of harm to human or animal health or the environment; (c.2) respecting the sending or conveying from one province to another or the importation or exportation of any feed; (c.3) respecting the manufacturing or sale of any feed that is to be exported or to be sent or conveyed from one province to another; (c.4) respecting the sale of any feed that has been imported; Croissance dans le 2013-2014-2015 (d) exempting, with or without conditions, any item to which this Act applies, or a person or activity in respect of a feed, from the application of this Act or the regulations or a provision of this Act or the regulations; (3) Section 5 of the Act is amended by adding the following after paragraph (e): (e.1) prescribing standards for the manufacturing or the safety of feeds; (e.2) prescribing inspection marks in respect of any feeds and regulating their application or use; (4) Section 5 of the Act is amended by adding the following after paragraph (g): (g.1) requiring persons to take or keep samples of any feed, or its package or label, and to provide the Minister or an inspector with, or with access to, those samples, and respecting the manner in which those samples are to be taken or kept and the manner in which they are to be provided or access to them is to be provided; (5) Section 5 of the Act is amended by adding the following after paragraph (h): (h.1) respecting (i) the registration of persons or the issuing of licences to persons under section 5.2 or the registration of establishments under section 5.3, (ii) the suspension, cancellation and renewal of those licences and registrations, and (iii) the amendment of those licences and registrations or of any of the conditions to which they are subject by reason of subsection 5.2(3) or 5.3(4); (h.2) respecting quality management programs, quality control programs, safety programs, preventive control plans or any C. 2 Agricultura other similar programs or plans to be implemented by persons who conduct any activity regulated under this Act; (6) Paragraph 5(i) of the English version of the Act is replaced by the following: (i) designating specific animals, including birds, as livestock for the purposes of this Act; (7) Section 5 of the Act is amended by adding the following after paragraph (k): (k.1) respecting the evaluation of a feed, including regulations respecting (i) the provision of samples of the feed, (ii) the provision of information in respect of the feed, including information that (A) permits the feed to be distinguished from other feeds, and (B) is required for evaluating the potential impact of the feed on, and the risk of harm posed by the feed to, human and animal health and the environment, and (iii) the evaluation of the potential impact of the feed on, and the risk of harm posed by the feed to, human and animal health and the environment; (k.2) requiring persons to prepare, keep or maintain documents and to provide the Minister or an inspector with, or with access to, those documents, and respecting (i) the information in those documents, (ii) the manner in which they are to be prepared, kept or maintained, (iii) the place where they are to be kept or maintained, and (iv) the manner in which they are to be provided or access to them is to be provided; (k.3) respecting the issuance of certificates or other documents for the purpose of section 5.5; 2013-2014-2015 Croissance dans le (8) Section 5 of the Act is renumbered as subsection 5(1) and is amended by adding the following: Paragraphs (1)(c.1) and (c.2) (2) Regulations made under paragraph (1)(c.1) or (c.2) may, among other things, establish preclearance or in-transit requirements for any imported feed or anything imported with it. Paragraph (1)(k.2) (3) Regulations made under paragraph (1)(k.2) may, among other things, require persons who conduct any activity regulated under this Act and who become aware that a feed presents a risk of harm to human or animal health or the environment or does not meet the requirements of the regulations to provide written notice to that effect to the Minister or an inspector. 57. The Act is amended by adding the following after section 5: INCORPORATION BY REFERENCE Incorporation by reference 5.1 (1) A regulation made under subsection 5(1) may incorporate by reference any document, regardless of its source, either as it exists on a particular date or as it is amended from time to time. Accessibility (2) The Minister must ensure that any document that is incorporated by reference in a regulation made under subsection 5(1), including any amendments to the document, is accessible. Defence (3) A person is not liable to be found guilty of an offence or subjected to an administrative sanction for any contravention in respect of which a document that is incorporated by reference in a regulation made under subsection 5(1) is relevant unless, at the time of the alleged contravention, the document was accessible as required by subsection (2) or it was otherwise accessible to the person. No registration or publication (4) For greater certainty, a document that is incorporated by reference in a regulation made under subsection 5(1) is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference. C. 2 Agricultura REGISTRATIONS AND LICENCES Persons 5.2 (1) The Minister may, on application, register a person, or issue a licence to a person, authorizing them to conduct a prescribed activity in respect of a prescribed feed that has been imported for sale — or that is to be exported or to be sent or conveyed from one province to another — or both register a person and issue them a licence. Conditions — regulations (2) The registration and the licence are subject to the prescribed conditions. Conditions — Minister (3) The Minister may make a registration or licence subject to any additional conditions that he or she considers appropriate. Obligation to comply (4) The holder of the registration or licence must comply with all the conditions to which the registration or licence is subject. No transfer (5) The registration or licence is not transferable. Establishments 5.3 (1) The Minister may, on application, register an establishment as one where a prescribed activity may be conducted in respect of a prescribed feed that has been imported for sale or that is to be exported or to be sent or conveyed from one province to another. Holder (2) The applicant in respect of an establishment is the holder of the registration. Conditions — regulations (3) The registration is subject to the prescribed conditions. Conditions — Minister (4) The Minister may make a registration subject to any additional conditions that he or she considers appropriate. Obligation to comply (5) The holder of the registration must comply with all the conditions to which the registration is subject. No transfer (6) The registration is not transferable. Croissance dans le 2013-2014-2015 Amendment, suspension, cancellation and renewal 5.4 Subject to the regulations, the Minister may amend, suspend, cancel or renew a registration made under subsection 5.2(1) or 5.3(1) or a licence issued under subsection 5.2(1). GENERAL Export certificates 5.5 The Minister may issue any certificate or other document setting out any information that he or she considers necessary to facilitate the export of any feed. Disposition of samples 5.6 A sample taken by an inspector, or provided to the Minister or an inspector, under this Act may be disposed of in any manner that the Minister considers appropriate. Inspection marks 5.7 Every inspection mark is a trade-mark and the exclusive property in the trade-mark and, subject to this Act, the right to its use are vested in Her Majesty in right of Canada. Consideration of information 5.8 In considering an application made under the regulations in relation to a feed, the Minister may consider information that is available from a review or evaluation of a feed conducted by the government of a foreign state or of a subdivision of a foreign state or by an international organization, or association, of states. R.S., c. 31 (1st Supp.), s. 8(1) 58. (1) The portion of subsection 7(1) of the Act before paragraph (a) is replaced by the following: Powers of inspectors 7. (1) Subject to subsection (1.1), an inspector may, for a purpose related to verifying compliance or preventing non-compliance with this Act, (2) Subsection 7(1) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and’’ at the end of paragraph (d) and by adding the following after paragraph (d): (e) remove anything from that place for the purpose of examination, conducting tests or taking samples. C. 2 Agricultura (3) Section 7 of the Act is amended by adding the following after subsection (2): Provision of documents, information or samples (3) An inspector may, for a purpose related to verifying compliance or preventing noncompliance with this Act, order a person to provide, on the date, at the time and place and in the manner specified by the inspector, any document, information or sample specified by the inspector. 59. Subsection 9(2) of the Act is replaced by the following: Release of seized article (2) If an inspector is satisfied that the provisions of this Act and the regulations that apply with respect to an article seized under this Act have been complied with, the article must be released. 60. The Act is amended by adding the following after section 9: Removal or destruction of unlawful imports 9.1 (1) An inspector who has reasonable grounds to believe that an imported feed does not meet the requirements of the regulations or was imported in contravention of a provision of this Act or the regulations may, by notice, whether the feed is seized or not, order its owner or importer or the person having possession, care or control of it to remove it from Canada or, if removal is not possible, to destroy it. Notice (2) The notice must either be delivered personally to the owner or importer of the feed or to the person having possession, care or control of it or be sent by registered mail to the owner’s, importer’s or person’s address in Canada. Forfeiture (3) If the feed is not removed from Canada or destroyed within the period specified in the notice — or, if no period was specified, within 90 days after the day on which the notice was delivered or sent — it is, despite subsection 9(2), forfeited to Her Majesty in right of Canada and may be disposed of as the Minister may direct. 2013-2014-2015 Suspension of application of subsection (3) Croissance dans le (4) An inspector may, for a period that he or she specifies, suspend the application of subsection (3) if he or she is satisfied that (a) harm to human or animal health or the environment is unlikely to result; (b) the feed will not be sold within that period; (c) the measures that should have been taken for the feed not to have been imported in contravention of a provision of this Act or the regulations will be taken within that period; and (d) if the feed does not meet the requirements of the regulations, it will be brought into compliance with the regulations within that period. Cancellation (5) An inspector may cancel the notice if he or she is satisfied that (a) harm to human or animal health or the environment is unlikely to result; (b) the feed has not been sold within the period referred to in subsection (6); (c) the measures referred to in paragraph (4)(c) were taken within that period; and (d) if the feed did not meet the requirements of the regulations when it was imported, it was brought into compliance with the regulations within that period. Period (6) The period for the purposes of subsection (5) is (a) if the application of subsection (3) was suspended under subsection (4), the period of the suspension; and (b) if the application of subsection (3) was not suspended, the period specified in the notice or, if no period was specified, the period that ends 90 days after the day on which the notice was delivered or sent. C. 2 Non-application of Statutory Instruments Act (7) The Statutory Instruments Act does not apply in respect of the notice. Agricultura ANALYSIS Analysis and examination 9.2 An inspector may submit to an analyst, for analysis or examination, (a) any sample taken by an inspector, or provided to the Minister or an inspector, under this Act; or (b) anything removed under paragraph 7(1)(e), any article seized under subsection 9(1) or any sample of that thing or article. LIMITATION ON LIABILITY Her Majesty not liable 9.3 If a person must, under this Act, do anything or permit an inspector to do anything, Her Majesty in right of Canada is not liable (a) for any costs, loss or damage resulting from the compliance; or (b) to pay any fee, including any rent or charge, for what is done or permitted to be done. No liability 9.4 No person who exercises powers or performs duties or functions under this Act is liable in respect of anything done or omitted to be done in good faith in the exercise of those powers or the performance of those duties or functions. 1995, c. 40, s. 48 61. (1) The portion of subsection 10(1) of the Act before paragraph (a) is replaced by the following: Offences 10. (1) Every person who contravenes any provision of this Act or the regulations or fails to do anything that the person is ordered to do by an inspector under this Act is guilty of 1997, c. 6, s. 47(1) (2) Subsections 10(2) to (5) of the Act are replaced by the following: Parties to offence (2) If a person other than an individual commits an offence under subsection (1), any of the person’s directors, officers or agents or mandataries who directs, authorizes, assents to or acquiesces or participates in the commission Croissance dans le 2013-2014-2015 of the offence is a party to the offence and is liable on conviction to the punishment provided for by this Act, even if the person is not prosecuted for the offence. Proof of offence (3) In a prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or an agent or mandatary of the accused, even if the employee or the agent or mandatary is not identified or prosecuted for the offence, unless the accused establishes that the offence was committed without the knowledge or consent of the accused and that the accused exercised all due diligence to prevent its commission. Limitation period (4) Summary conviction proceedings for an offence under this Act may be instituted no later than two years after the day on which the subject matter of the proceedings arises. R.S., c. F-10 FERTILIZERS ACT 62. The long title of the Fertilizers Act is replaced by the following: An Act respecting fertilizers and supplements 63. Section 2 of the Act is amended by adding the following in alphabetical order: “conveyance” « véhicule » “document” « document » “environment” « environnement » “conveyance” means a vessel, aircraft, train, motor vehicle, trailer or other means of transportation, including a cargo container; “document” means anything on which information that is capable of being understood by a person, or read by a computer or other device, is recorded or marked; “environment” means the components of the Earth and includes (a) air, land and water, (b) all layers of the atmosphere, (c) all organic and inorganic matter and living organisms, and (d) the interacting natural systems that include components referred to in paragraphs (a) to (c); 40 “establishment” « établissement » “item to which this Act applies” « chose visée par la présente loi » C. 2 Agricultura “establishment” means any place, including a conveyance, where a fertilizer or supplement is manufactured, stored, packaged or labelled; “item to which this Act applies” means (a) a fertilizer or supplement, (b) anything used in an activity regulated under this Act, and (c) a document that is related to a fertilizer or supplement or to any activity regulated under this Act; 64. (1) Paragraph 3(a) of the Act is replaced by the following: (a) has, in accordance with the regulations, been approved by the Minister or registered; (2) Paragraph 3(c) of the English version of the Act is replaced by the following: (c) is packaged and labelled in accordance with the regulations. 65. The Act is amended by adding the following after section 3: Fertilizers and supplements presenting risk of harm 3.1 No person shall manufacture, sell, import or export in contravention of the regulations any fertilizer or supplement that presents a risk of harm to human, animal or plant health or the environment. Prescribed activity with licence or registration 3.2 No person shall conduct a prescribed activity in respect of a prescribed fertilizer or supplement that has been imported for sale — or that is to be exported or to be sent or conveyed from one province to another — unless the person is authorized to do so by a registration made under subsection 5.2(1), by a licence issued under that subsection or by both such a registration and licence, as provided for in the regulations. Prescribed activity in registered establishment 3.3 No person shall conduct a prescribed activity in respect of a prescribed fertilizer or supplement that has been imported for sale — or that is to be exported or to be sent or conveyed from one province to another — unless the activity is conducted in an establishment registered under subsection 5.3(1) in accordance with the regulations. 2013-2014-2015 Recall order — Canadian Food Inspection Agency Act Croissance dans le 3.4 No person shall sell a fertilizer or supplement that is the subject of a recall order referred to in subsection 19(1) of the Canadian Food Inspection Agency Act. 66. (1) Paragraph 5(1)(a) of the Act is replaced by the following: (a) respecting applications for registration or for approval of fertilizers or supplements and the information to be furnished with the applications; (2) Paragraphs 5(1)(c) and (d) of the Act are replaced by the following: (b.1) respecting the approval of fertilizers and supplements; (c) respecting the duration and cancellation of the registration or approval of fertilizers and supplements; (c.1) respecting the manufacturing, sale, importation or exportation of any fertilizer or supplement that presents a risk of harm to human, animal or plant health or the environment; (c.2) respecting the sending or conveying from one province to another or the importation or exportation of any fertilizer or supplement; (c.3) respecting the manufacturing or sale of any fertilizer or supplement that is to be exported or to be sent or conveyed from one province to another; (c.4) respecting the sale of any fertilizer or supplement that has been imported; (d) exempting, with or without conditions, any item to which this Act applies, or a person or activity in respect of a fertilizer or supplement, from the application of this Act or the regulations or a provision of this Act or the regulations; (3) Subsection 5(1) of the Act is amended by adding the following after paragraph (f): C. 2 Agricultura (f.1) respecting the evaluation of a fertilizer or supplement, including regulations respecting (i) the provision of samples of the fertilizer or supplement, (ii) the provision of information in respect of the fertilizer or supplement, including information that (A) permits the fertilizer or supplement to be distinguished from other fertilizers or supplements, and (B) is required for evaluating the potential impact of the fertilizer or supplement on, and the risk of harm posed by the fertilizer or supplement to, human, animal or plant health or the environment, and (iii) the evaluation of the potential impact of the fertilizer or supplement on, and the risk of harm posed by the fertilizer or supplement to, human, animal or plant health or the environment; (4) Subsection 5(1) of the Act is amended by adding the following after paragraph (g): (g.1) requiring persons to take or keep samples of any fertilizer or supplement, or its package or label, and to provide the Minister or an inspector with, or with access to, those samples, and respecting the manner in which those samples are to be taken or kept and the manner in which they are to be provided or access to them is to be provided; (5) Subsection 5(1) of the Act is amended by adding the following after paragraph (h): (h.1) respecting (i) the registration of persons or the issuing of licences to persons under section 5.2 or the registration of establishments under section 5.3, (ii) the suspension, cancellation and renewal of those licences and registrations, and 2013-2014-2015 Croissance dans le (iii) the amendment of those licences and registrations or of any of the conditions to which they are subject by reason of subsection 5.2(3) or 5.3(4); (h.2) respecting quality management programs, quality control programs, safety programs, preventive control plans or any other similar programs or plans to be implemented by persons who conduct any activity regulated under this Act; (6) Subsection 5(1) of the Act is amended by adding the following after paragraph (j): (j.1) requiring persons to prepare, keep or maintain documents and to provide the Minister or an inspector with, or with access to, those documents, and respecting (i) the information in those documents, (ii) the manner in which they are to be prepared, kept or maintained, (iii) the place where they are to be kept or maintained, and (iv) the manner in which they are to be provided or access to them is to be provided; (j.2) respecting the issuance of certificates or other documents for the purpose of section 5.5; (7) Section 5 of the Act is amended by adding the following after subsection (1): Paragraphs (1)(c.1) and (c.2) (1.1) Regulations made under paragraph (1)(c.1) or (c.2) may, among other things, establish preclearance or in-transit requirements for any imported fertilizer or supplement or anything imported with it. Paragraph (1)(j.1) (1.2) Regulations made under paragraph (1)(j.1) may, among other things, require persons who conduct any activity regulated under this Act and who become aware that a fertilizer or supplement presents a risk of harm to human, animal or plant health or the C. 2 Agricultura environment or does not meet the requirements of the regulations to provide written notice to that effect to the Minister or an inspector. 67. The Act is amended by adding the following after section 5: INCORPORATION BY REFERENCE Incorporation by reference 5.1 (1) A regulation made under subsection 5(1) may incorporate by reference any document, regardless of its source, either as it exists on a particular date or as it is amended from time to time. Accessibility (2) The Minister must ensure that any document that is incorporated by reference in a regulation made under subsection 5(1), including any amendments to the document, is accessible. Defence (3) A person is not liable to be found guilty of an offence or subjected to an administrative sanction for any contravention in respect of which a document that is incorporated by reference in a regulation made under subsection 5(1) is relevant unless, at the time of the alleged contravention, the document was accessible as required by subsection (2) or it was otherwise accessible to the person. No registration or publication (4) For greater certainty, a document that is incorporated by reference in a regulation made under subsection 5(1) is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference. REGISTRATIONS AND LICENCES Persons 5.2 (1) The Minister may, on application, register a person, or issue a licence to a person, authorizing them to conduct a prescribed activity in respect of a prescribed fertilizer or supplement that has been imported for sale — or that is to be exported or to be sent or conveyed from one province to another — or both register a person and issue them a licence. Conditions — regulations (2) The registration and the licence are subject to the prescribed conditions. Croissance dans le 2013-2014-2015 Conditions — Minister (3) The Minister may make a registration or licence subject to any additional conditions that he or she considers appropriate. Obligation to comply (4) The holder of the registration or licence must comply with all the conditions to which the registration or licence is subject. No transfer (5) The registration or licence is not transferable. Establishments 5.3 (1) The Minister may, on application, register an establishment as one where a prescribed activity may be conducted in respect of a prescribed fertilizer or supplement that has been imported for sale or that is to be exported or to be sent or conveyed from one province to another. Holder (2) The applicant in respect of an establishment is the holder of the registration. Conditions — regulations (3) The registration is subject to the prescribed conditions. Conditions — Minister (4) The Minister may make a registration subject to any additional conditions that he or she considers appropriate. Obligation to comply (5) The holder of the registration must comply with all the conditions to which the registration is subject. No transfer Amendment, suspension, cancellation and renewal (6) The registration is not transferable. 5.4 Subject to the regulations, the Minister may amend, suspend, cancel or renew a registration made under subsection 5.2(1) or 5.3(1) or a licence issued under subsection 5.2(1). GENERAL Export certificates 5.5 The Minister may issue any certificate or other document setting out any information that he or she considers necessary to facilitate the export of any fertilizer or supplement. Disposition of samples 5.6 A sample taken by an inspector, or provided to the Minister or an inspector, under this Act may be disposed of in any manner that the Minister considers appropriate. C. 2 Consideration of information 5.7 In considering an application made under the regulations in relation to a fertilizer or supplement, the Minister may consider information that is available from a review or evaluation of a fertilizer or supplement conducted by the government of a foreign state or of a subdivision of a foreign state or by an international organization, or association, of states. R.S., c. 31 (1st Supp.), s. 9(1) 68. (1) The portion of subsection 7(1) of the Act before paragraph (a) is replaced by the following: Powers of inspectors 7. (1) Subject to subsection (1.1), an inspector may, for a purpose related to verifying compliance or preventing non-compliance with this Act, Agricultura (2) Subsection 7(1) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c): (d) remove anything from that place for the purpose of examination, conducting tests or taking samples. (3) Section 7 of the Act is amended by adding the following after subsection (2): Provision of documents, information or samples (3) An inspector may, for a purpose related to verifying compliance or preventing noncompliance with this Act, order a person to provide, on the date, at the time and place and in the manner specified by the inspector, any document, information or sample specified by the inspector. 69. Subsection 9(2) of the Act is replaced by the following: Release of seized article (2) If an inspector is satisfied that the provisions of this Act and the regulations that apply with respect to an article seized under this Act have been complied with, the article must be released. 70. The Act is amended by adding the following after section 9: 2013-2014-2015 Croissance dans le Removal or destruction of unlawful imports 9.1 (1) An inspector who has reasonable grounds to believe that an imported fertilizer or supplement does not meet the requirements of the regulations or was imported in contravention of a provision of this Act or the regulations may, by notice, whether the fertilizer or supplement is seized or not, order its owner or importer or the person having possession, care or control of it to remove it from Canada or, if removal is not possible, to destroy it. Notice (2) The notice must either be delivered personally to the owner or importer of the fertilizer or supplement or to the person having possession, care or control of it or be sent by registered mail to the owner’s, importer’s or person’s address in Canada. Forfeiture (3) If the fertilizer or supplement is not removed from Canada or destroyed within the period specified in the notice — or, if no period was specified, within 90 days after the day on which the notice was delivered or sent — it is, despite subsection 9(2), forfeited to Her Majesty in right of Canada and may be disposed of as the Minister may direct. Suspension of application of subsection (3) (4) An inspector may, for a period that he or she specifies, suspend the application of subsection (3) if he or she is satisfied that (a) harm to human, animal or plant health or the environment is unlikely to result; (b) the fertilizer or supplement will not be sold within that period; (c) the measures that should have been taken for the fertilizer or supplement not to have been imported in contravention of a provision of this Act or the regulations will be taken within that period; and (d) if the fertilizer or supplement does not meet the requirements of the regulations, it will be brought into compliance with the regulations within that period. Cancellation (5) An inspector may cancel the notice if he or she is satisfied that C. 2 Agricultura (a) harm to human, animal or plant health or the environment is unlikely to result; (b) the fertilizer or supplement has not been sold within the period referred to in subsection (6); (c) the measures referred to in paragraph (4)(c) were taken within that period; and (d) if the fertilizer or supplement did not meet the requirements of the regulations when it was imported, it was brought into compliance with the regulations within that period. Period (6) The period for the purposes of subsection (5) is (a) if the application of subsection (3) was suspended under subsection (4), the period of the suspension; and (b) if the application of subsection (3) was not suspended, the period specified in the notice or, if no period was specified, the period that ends 90 days after the day on which the notice was delivered or sent. Non-application of Statutory Instruments Act (7) The Statutory Instruments Act does not apply in respect of the notice. ANALYSIS Analysis and examination 9.2 An inspector may submit to an analyst, for analysis or examination, (a) any sample taken by an inspector, or provided to the Minister or an inspector, under this Act; or (b) anything removed under paragraph 7(1)(d), any article seized under subsection 9(1) or any sample of that thing or article. LIMITATION ON LIABILITY Her Majesty not liable 9.3 If a person must, under this Act, do anything or permit an inspector to do anything, Her Majesty in right of Canada is not liable (a) for any costs, loss or damage resulting from the compliance; or 2013-2014-2015 Croissance dans le (b) to pay any fee, including any rent or charge, for what is done or permitted to be done. No liability 9.4 No person who exercises powers or performs duties or functions under this Act is liable in respect of anything done or omitted to be done in good faith in the exercise of those powers or the performance of those duties or functions. 1995, c. 40, s. 52 71. The portion of section 10 of the Act before paragraph (a) is replaced by the following: Offences 10. Every person who contravenes any provision of this Act or the regulations or fails to do anything that the person is ordered to do by an inspector under this Act is guilty of 1997, c. 6, s. 50(1) 72. Sections 10.1 and 11 of the Act are replaced by the following: Parties to offence 10.1 If a person other than an individual commits an offence under section 10, any of the person’s directors, officers or agents or mandataries who directs, authorizes, assents to or acquiesces or participates in the commission of the offence is a party to the offence and is liable on conviction to the punishment provided for by this Act, even if the person is not prosecuted for the offence. Proof of offence 11. In a prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or an agent or mandatary of the accused, even if the employee or the agent or mandatary is not identified or prosecuted for the offence, unless the accused establishes that the offence was committed without the knowledge or consent of the accused and that the accused exercised all due diligence to prevent its commission. Limitation period 11.1 Summary conviction proceedings for an offence under this Act may be instituted no later than two years after the day on which the subject matter of the proceedings arises. C. 2 SEEDS ACT R.S., c. S-8 R.S., c. 49 (1st Supp.), s. 1 Agricultura 73. The long title of the Seeds Act is replaced by the following: An Act respecting seeds R.S., c. 49 (1st Supp.), s. 2(3) 74. (1) The definition “grade” in section 2 of the Act is replaced by the following: “grade” « catégorie » “grade”, in respect of seed, includes any class of seed; (2) Section 2 of the Act is amended by adding the following in alphabetical order: “document” « document » “environment” « environnement » “document” means anything on which information that is capable of being understood by a person, or read by a computer or other device, is recorded or marked; “environment” means the components of the Earth and includes (a) air, land and water, (b) all layers of the atmosphere, (c) all organic and inorganic matter and living organisms, and (d) the interacting natural systems that include components referred to in paragraphs (a) to (c); “item to which this Act applies” « chose visée par la présente loi » “item to which this Act applies” means (a) seed, (b) anything used in an activity regulated under this Act, and (c) a document that is related to seed or to any activity regulated under this Act; 75. The Act is amended by adding the following after section 3: Seed presenting risk of harm 3.1 No person shall sell, import or export in contravention of the regulations any seed that presents a risk of harm to human, animal or plant health or the environment. 2013-2014-2015 Croissance dans le Recall order — Canadian Food Inspection Agency Act 3.2 No person shall sell seed that is the subject of a recall order referred to in subsection 19(1) of the Canadian Food Inspection Agency Act. R.S., c. 49, (1st Supp.), s. 4(1) 76. (1) Paragraph 4(1)(a.1) of the Act is replaced by the following: (a.1) providing, with respect to grades requiring varietal purity, for the determination of varietal purity of seed crops and, in particular, for any such determination to be made by the Canadian Seed Growers’ Association and any standards established by that Association to be used; (a.2) respecting the sale, importation or exportation of any seed that presents a risk of harm to human, animal or plant health or the environment; (a.3) respecting the sending or conveying from one province to another or the importation or exportation of any seed; (a.4) respecting the sale of any seed that has been imported or is to be exported or to be sent or conveyed from one province to another; (2) Paragraph 4(1)(f) of the Act is replaced by the following: (f) exempting, with or without conditions, any item to which this Act applies, or a person or activity in respect of seed, from the application of this Act or the regulations or a provision of this Act or the regulations; (3) Subsection 4(1) of the Act is amended by adding the following after paragraph (g): (g.1) requiring persons to take or keep samples of any seed, or its package or label, and to provide the Minister or an inspector with, or with access to, those samples, and respecting the manner in which those samples are to be taken or kept and the manner in which they are to be provided or access to them is to be provided; C. 2 2012, c. 19, s. 473(2) (4) Paragraph 4(1)(j.1) of the Act is replaced by the following: Agricultura (j.1) requiring persons to prepare, keep or maintain documents and to provide the Minister or an inspector with, or with access to, those documents, and respecting (i) the information in those documents, (ii) the manner in which they are to be prepared, kept or maintained, (iii) the place where they are to be kept or maintained, and (iv) the manner in which they are to be provided or access to them is to be provided; (j.2) respecting the issuance of certificates or other documents for the purpose of section 4.11; (j.3) respecting quality management programs, quality control programs, safety programs, preventive control plans or any other similar programs or plans to be implemented by persons who conduct any activity regulated under this Act; R.S., c. 49 (1st Supp.), s. 4(4) (5) Subsection 4(2) of the Act is replaced by the following: Weed seeds (2) The Minister may, by order, specify the kinds of plants whose seeds are, for the purposes of this Act, weed seeds. Paragraphs (1)(a.2) and (a.3) (3) Regulations made under paragraph (1)(a.2) or (a.3) may, among other things, establish preclearance or in-transit requirements for any imported seed or anything imported with it. Paragraph (1)(j.1) (4) Regulations made under paragraph (1)(j.1) may, among other things, require persons who conduct any activity regulated under this Act and who become aware that seed presents a risk of harm to human, animal or plant health or the environment or does not meet the requirements of the regulations to provide written notice to that effect to the Minister or an inspector. Croissance dans le 2013-2014-2015 77. The Act is amended by adding the following after section 4: INCORPORATION BY REFERENCE Incorporation by reference 4.1 (1) A regulation made under subsection 4(1) may incorporate by reference any document, regardless of its source, either as it exists on a particular date or as it is amended from time to time. Accessibility (2) The Minister must ensure that any document that is incorporated by reference in a regulation made under subsection 4(1), including any amendments to the document, is accessible. Defence (3) A person is not liable to be found guilty of an offence or subjected to an administrative sanction for any contravention in respect of which a document that is incorporated by reference in a regulation made under subsection 4(1) is relevant unless, at the time of the alleged contravention, the document was accessible as required by subsection (2) or it was otherwise accessible to the person. No registration or publication (4) For greater certainty, a document that is incorporated by reference in a regulation made under subsection 4(1) is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference. GENERAL Export certificates 4.11 The Minister may issue any certificate or other document setting out any information that he or she considers necessary to facilitate the export of any seed. Disposition of samples 4.12 A sample taken by an inspector, or provided to the Minister or an inspector, under this Act may be disposed of in any manner that the Minister considers appropriate. Consideration of information 4.13 In considering an application made under the regulations in relation to seed, the Minister may consider information that is available from a review or evaluation of seed conducted by the government of a foreign state or of a subdivision of a foreign state or by an international organization, or association, of states. C. 2 1997, c. 6, s. 88 78. Subsection 5(1) of the French version of the Act is replaced by the following: Désignations 5. (1) Le président de l’Agence canadienne d’inspection des aliments peut, en vertu de l’article 13 de la Loi sur l’Agence canadienne d’inspection des aliments, désigner des inspecteurs et analystes pour l’application de la présente loi. R.S., c. 31 (1st Supp.), s. 21(1) 79. (1) The portion of subsection 6(1) of the Act before paragraph (a) is replaced by the following: Powers of inspectors 6. (1) Subject to subsection (1.1), an inspector may, for a purpose related to verifying compliance or preventing non-compliance with this Act, Agricultura (2) Subsection 6(1) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) remove anything from that place for the purpose of examination, conducting tests or taking samples. (3) Section 6 of the Act is amended by adding the following after subsection (2): Provision of documents, information or samples (3) An inspector may, for a purpose related to verifying compliance or preventing noncompliance with this Act, order a person to provide, on the date, at the time and place and in the manner specified by the inspector, any document, information or sample specified by the inspector. 80. Subsection 8(2) of the Act is replaced by the following: Release of seized seed or package (2) If an inspector is satisfied that the provisions of this Act and the regulations that apply with respect to any seed or package seized under this Act have been complied with, the seed or package must be released. 2013-2014-2015 Croissance dans le 81. The Act is amended by adding the following after section 8: Removal or destruction of unlawful imports 8.1 (1) An inspector who has reasonable grounds to believe that imported seed does not meet the requirements of the regulations or was imported in contravention of a provision of this Act or the regulations may, by notice, whether the seed is seized or not, order its owner or importer or the person having possession, care or control of it to remove it from Canada or, if removal is not possible, to destroy it. Notice (2) The notice must either be delivered personally to the owner or importer of the seed or to the person having possession, care or control of it or be sent by registered mail to the owner’s, importer’s or person’s address in Canada. Forfeiture (3) If the seed is not removed from Canada or destroyed within the period specified in the notice — or, if no period was specified, within 90 days after the day on which the notice was delivered or sent — it is, despite subsection 8(2), forfeited to Her Majesty in right of Canada and may be disposed of as the Minister may direct. Suspension of application of subsection (3) (4) An inspector may, for a period that he or she specifies, suspend the application of subsection (3) if he or she is satisfied that (a) harm to human, animal or plant health or the environment is unlikely to result; (b) the seed will not be sold within that period; (c) the measures that should have been taken for the seed not to have been imported in contravention of a provision of this Act or the regulations will be taken within that period; and (d) if the seed does not meet the requirements of the regulations, it will be brought into compliance with the regulations within that period. C. 2 Cancellation (5) An inspector may cancel the notice if he or she is satisfied that Agricultura (a) harm to human, animal or plant health or the environment is unlikely to result; (b) the seed has not been sold within the period referred to in subsection (6); (c) the measures referred to in paragraph (4)(c) were taken within that period; and (d) if the seed did not meet the requirements of the regulations when it was imported, it was brought into compliance with the regulations within that period. Period (6) The period for the purposes of subsection (5) is (a) if the application of subsection (3) was suspended under subsection (4), the period of the suspension; and (b) if the application of subsection (3) was not suspended, the period specified in the notice or, if no period was specified, the period that ends 90 days after the day on which the notice was delivered or sent. Non-application of Statutory Instruments Act (7) The Statutory Instruments Act does not apply in respect of the notice. ANALYSIS Analysis and examination 8.2 An inspector may submit to an analyst, for analysis or examination, (a) any sample taken by an inspector, or provided to the Minister or an inspector, under this Act; or (b) anything removed under paragraph 6(1)(e), any seed or package seized under subsection 8(1) or any sample of that thing, seed or package. LIMITATION ON LIABILITY Her Majesty not liable 8.3 If a person must, under this Act, do anything or permit an inspector to do anything, Her Majesty in right of Canada is not liable 2013-2014-2015 Croissance dans le (a) for any costs, loss or damage resulting from the compliance; or (b) to pay any fee, including any rent or charge, for what is done or permitted to be done. No liability 8.4 No person who exercises powers or performs duties or functions under this Act is liable in respect of anything done or omitted to be done in good faith in the exercise of those powers or the performance of those duties or functions. 1995, c. 40, s. 88 82. (1) The portion of subsection 9(1) of the Act before paragraph (a) is replaced by the following: Offences 9. (1) Every person who contravenes any provision of this Act or the regulations or fails to do anything that the person is ordered to do by an inspector under this Act is guilty of R.S., c. 49 (1st Supp.), s. 5; 1995, c. 40, s. 88 (2) Subsections 9(2) to (5) of the Act are replaced by the following: Parties to offence (2) If a person other than an individual commits an offence under subsection (1), any of the person’s directors, officers or agents or mandataries who directs, authorizes, assents to or acquiesces or participates in the commission of the offence is a party to the offence and is liable on conviction to the punishment provided for by this Act, even if the person is not prosecuted for the offence. Proof of offence (3) In a prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or an agent or mandatary of the accused, even if the employee or the agent or mandatary is not identified or prosecuted for the offence, unless the accused establishes that the offence was committed without the knowledge or consent of the accused and that the accused exercised all due diligence to prevent its commission. 1997, c. 6, s. 89(1) 83. Section 10 of the Act is replaced by the following: C. 2 Limitation period 10. Summary conviction proceedings for an offence under this Act may be instituted no later than three years after the day on which the subject matter of the proceedings arises. 1990, c. 21 HEALTH OF ANIMALS ACT Agricultura 84. (1) The definition “produit vétérinaire biologique” in subsection 2(1) of the French version of the Health of Animals Act is repealed. (2) The definition “veterinary biologic” in subsection 2(1) of the English version of the Act is replaced by the following: “veterinary biologic” « produit biologique vétérinaire » “veterinary biologic” means a thing that is manufactured, sold or represented for use in restoring, correcting or modifying organic functions in animals or for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state — or its symptoms — in animals and that is (a) a helminth, protozoa or micro-organism, (b) a substance or mixture of substances derived from animals, helminths, protozoa, micro-organisms or plants, or (c) a substance of synthetic origin; (3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: “document” « document » “document” means anything on which information that is capable of being understood by a person, or read by a computer or other device, is recorded or marked; (4) Subsection 2(1) of the French version of the Act is amended by adding the following in alphabetical order: « produit biologique vétérinaire » “veterinary biologic” « produit biologique vétérinaire » Helminthe, protozoaire ou micro-organisme, substance ou mélange de substances tirées de ceux-ci, d’animaux ou de plantes ou substance d’origine synthétique fabriqués, vendus ou proposés pour utilisation dans le rétablissement, la correction ou la modification des fonctions organiques des animaux ou dans le diagnostic, le traitement, 2013-2014-2015 Croissance dans le l’atténuation ou la prévention d’une maladie, d’un trouble ou d’un état physique anormal des animaux, ou de leurs symptômes. 85. Section 6 of the Act is repealed. 86. The Act is amended by adding the following after section 11: Recall order — Canadian Food Inspection Agency Act 11.1 No person shall sell an animal or thing regulated under this Act that is the subject of a recall order referred to in subsection 19(1) of the Canadian Food Inspection Agency Act. 87. Section 12 of the French version of the Act is replaced by the following: Dépôt de cadavres dans l’eau 12. Il est interdit à toute personne de jeter ou déposer dans l’eau tout ou partie du cadavre d’un animal dont elle sait qu’il était contaminé par une maladie ou une substance toxique au moment de sa mort ou qu’il y avait été exposé avant celle-ci, ou qui a été abattu pour cette raison ou parce qu’on le soupçonnait d’avoir été ainsi contaminé ou exposé. 88. Subsection 16(1) of the French version of the Act is replaced by the following: Présentation pour inspection 16. (1) La personne qui importe des animaux, des produits ou sous-produits de ceux-ci, des aliments pour animaux ou des produits biologiques vétérinaires, ainsi que toute autre chose soit se rapportant aux animaux, soit contaminée par une maladie ou une substance toxique, les présente, au plus tard à l’importation, à un inspecteur, à un agent d’exécution ou à un agent des douanes qui peut les examiner lui-même ou les retenir jusqu’à ce que l’inspecteur ou l’agent d’exécution s’en charge. 89. Sections 17 and 18 of the Act are replaced by the following: Forfeiture of imports 17. Subject to section 18, if the Minister determines that an animal or thing has been imported — or an attempt has been made to import an animal or thing — in contravention of this Act or the regulations or that a requirement imposed by or under the regulations in respect of an imported animal or thing has not been met, C. 2 Agricultura it is forfeited to Her Majesty in right of Canada and may be disposed of as the Minister may direct. Removal or destruction of unlawful imports 18. (1) An inspector or officer who has reasonable grounds to believe that an imported animal or thing has been imported in contravention of this Act or the regulations, is or could be affected or contaminated by a disease or toxic substance or is a vector or that a requirement imposed by or under the regulations in respect of an imported animal or thing has not been met may, by notice, whether the animal or thing is seized or not, order its owner or importer or the person having possession, care or control of it to remove it from Canada or, if removal is not possible, to dispose of it. Notice (2) The notice must either be delivered personally to the owner or importer of the animal or thing or to the person having possession, care or control of it or be sent by registered mail to the owner’s, importer’s or person’s address in Canada. Forfeiture (3) If the animal or thing is not removed from Canada, or disposed of, within the period specified in the notice — or, if no period was specified, within 90 days after the day on which the notice was delivered or sent — it is, despite subsection 45(1), forfeited to Her Majesty in right of Canada and may be disposed of as the Minister may direct. Suspension of application of subsection (3) (4) An inspector or officer may, for a period that he or she specifies, suspend the application of subsection (3) if he or she is satisfied that (a) harm to human or animal health or, in the case of a veterinary biologic, to the environment is unlikely to result; (b) the animal or thing will not be sold within that period; 2013-2014-2015 Croissance dans le (c) the measures that should have been taken for the animal or thing not to have been imported in contravention of a provision of this Act or the regulations will be taken within that period; and (d) if the animal or thing does not meet the requirements of the regulations, it will be brought into compliance with the regulations within that period. Cancellation (5) An inspector or officer may cancel the notice if he or she is satisfied that (a) harm to human or animal health or, in the case of a veterinary biologic, to the environment is unlikely to result; (b) the animal or thing has not been sold within the period referred to in subsection (6); (c) the measures referred to in paragraph (4)(c) were taken within that period; and (d) if the animal or thing did not meet the requirements of the regulations when it was imported, it was brought into compliance with the regulations within that period. Period (6) The period for the purposes of subsection (5) is (a) if the application of subsection (3) was suspended under subsection (4), the period of the suspension; and (b) if the application of subsection (3) was not suspended, the period specified in the notice or, if no period was specified, the period that ends 90 days after the day on which the notice was delivered or sent. Non-forfeiture (7) Section 17 does not apply to the animal or thing that is required to be removed from Canada. 90. Section 36 of the Act is replaced by the following: Provision of documents, information or samples 36. (1) An inspector or officer may, for the purpose of detecting diseases or toxic substances or for a purpose related to verifying compliance or preventing non-compliance with this Act, order a person to provide, on the date, C. 2 Agricultura at the time and place and in the manner specified by the inspector or officer, any document, information or sample specified by the inspector or officer. Duty to provide document, information or sample (2) A person who is ordered by an inspector or officer to provide a document, information or a sample has a duty to do so on the specified date, at the specified time and place and in the specified manner. 91. The portion of subsection 38(1) of the Act before paragraph (a) is replaced by the following: Inspection 38. (1) For the purpose of detecting diseases or toxic substances or for a purpose related to verifying compliance or preventing non-compliance with this Act, an inspector or officer may 92. (1) Subsection 45(1) of the Act is replaced by the following: Release of seized animal or thing 45. (1) If an inspector or officer is satisfied that the provisions of this Act and the regulations that apply with respect to an animal or thing seized under this Act have been complied with, the animal or thing must be released. 1995, c. 40, s. 57 (2) Subsection 45(2) of the English version of the Act is replaced by the following: Application for return (2) If proceedings are instituted in relation to an animal or thing seized under this Act and it has not been disposed of or forfeited under this Act, the owner of the animal or thing or the person having the possession, care or control of it at the time of its seizure may apply for an order that it be returned. The application may be made, in the case of a violation, to the Tribunal or, in the case of an offence, to the court before which the proceedings are being held. 1995, c. 40, s. 59(1) 93. Subsection 47(1) of the Act is replaced by the following: Disposal of forfeited animals and things 47. (1) If the Tribunal or the court, as the case may be, orders the forfeiture of an animal or thing under subsection 46(1), the animal or thing shall be disposed of as the Minister may direct. 94. Section 50 of the Act is replaced by the following: 2013-2014-2015 Her Majesty not liable Croissance dans le 50. If a person must, under this Act, do anything or permit an inspector or officer to do anything, Her Majesty in right of Canada is not liable (a) for any costs, loss or damage resulting from the compliance; or (b) to pay any fee, including any rent or charge, for what is done or permitted to be done. No liability 50.1 No person who exercises powers or performs duties or functions under this Act is liable in respect of anything done or omitted to be done in good faith in the exercise of those powers or the performance of those duties or functions. 95. (1) Paragraph 64(1)(a) of the French version of the Act is replaced by the following: a) régir ou interdire l’importation, l’exportation et la possession d’animaux ou de choses, afin d’empêcher l’introduction de vecteurs, de maladies ou de substances toxiques soit au Canada, soit dans tout autre pays en provenance du Canada; (2) Subsection 64(1) of the Act is amended by adding the following after paragraph (o): (o.1) exempting, with or without conditions, any animal or thing, or a person or activity in respect of an animal or thing, from the application of this Act or the regulations or a provision of this Act or the regulations; (3) Paragraph 64(1)(s) of the Act is replaced by the following: (s) prohibiting or regulating the importation, exportation, preparation, manufacturing, preserving, packaging, labelling, storing, testing, transportation, sale, conditions of sale, advertising for sale, use and disposal of veterinary biologics and regulating their purity, potency, efficacy and safety; (s.1) respecting quality management programs, quality control programs, safety programs, preventive control plans or any C. 2 Agricultura other similar programs or plans to be implemented by persons who conduct any activity regulated under this Act; (4) Paragraph 64(1)(v) of the Act is replaced by the following: (v) regulating the importation, exportation, preparation, manufacturing, preserving, packaging, labelling, storing, distribution, sale, conditions of sale and advertising for sale of products of animal deadyards, rendering plants and animal food factories; (5) Subsection 64(1) of the Act is amended by adding the following after paragraph (w): (w.1) requiring persons to take or keep samples from any animal or thing and to provide the Minister or an inspector or officer with, or with access to, those samples, and respecting the manner in which those samples are to be taken or kept and the manner in which they are to be provided or access to them is to be provided; (6) Paragraph 64(1)(z.3) of the Act is replaced by the following: (z.3) requiring persons to prepare, keep or maintain documents and to provide the Minister or an inspector or officer with, or with access to, those documents, and respecting (i) the information in those documents, (ii) the manner in which they are to be prepared, kept or maintained, (iii) the place where they are to be kept or maintained, and (iv) the manner in which they are to be provided or access to them is to be provided; (7) Section 64 of the Act is amended by adding the following after subsection (1): 2013-2014-2015 Croissance dans le Paragraph (1)(a) — designation of disease (1.1) Regulations made under paragraph (1)(a) may, among other things, authorize the Minister to designate, by notice, diseases for the purposes of those regulations. Non-application of Statutory Instruments Act (1.2) The Statutory Instruments Act does not apply in respect of a notice given by the Minister under a regulation made under paragraph (1)(a). Paragraph (1)(a) — importation of animals or things (1.3) Regulations made under paragraph (1)(a) that regulate the importation of animals or things may regulate those animals or things after their importation. Paragraph (1)(z.3) (1.4) Regulations made under paragraph (1)(z.3) may, among other things, require persons who conduct any activity regulated under this Act and who become aware that an animal by-product, an animal food, an animal product, a product of a rendering plant or a veterinary biologic presents a risk of harm to human or animal health or the environment or does not meet the requirements of the regulations to provide written notice to that effect to the Minister or an inspector or officer. 96. The Act is amended by adding the following after section 64: INCORPORATION BY REFERENCE Incorporation by reference 64.1 (1) A regulation made under section 64 may incorporate by reference any document, regardless of its source, either as it exists on a particular date or as it is amended from time to time. Accessibility (2) The Minister must ensure that any document that is incorporated by reference in a regulation made under section 64, including any amendments to the document, is accessible. Defence (3) A person is not liable to be found guilty of an offence or subjected to an administrative sanction for any contravention in respect of which a document that is incorporated by reference in a regulation made under section 64 is relevant unless, at the time of the alleged contravention, the document was accessible as required by subsection (2) or it was otherwise accessible to the person. C. 2 No registration or publication (4) For greater certainty, a document that is incorporated by reference in a regulation made under section 64 is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference. Agricultura GENERAL Consideration of information 64.2 In considering an application made under the regulations in relation to an animal or thing, the Minister may consider information that is available from a review or evaluation of an animal or thing conducted by the government of a foreign state or of a subdivision of a foreign state or by an international organization, or association, of states. Non-application of Statutory Instruments Act 64.3 The Statutory Instruments Act does not apply in respect of a notice referred to in section 66. 97. Section 68 of the Act is replaced by the following: Limitation period 68. Summary conviction proceedings for an offence under this Act may be instituted no later than two years after the day on which the subject matter of the proceedings arises. 98. Sections 71 and 72 of the Act are replaced by the following: Parties to offence 71. If a person other than an individual commits an offence under this Act, any of the person’s directors, officers or agents or mandataries who directs, authorizes, assents to or acquiesces or participates in the commission of the offence is a party to the offence and is liable on conviction to the punishment provided for by this Act, even if the person is not prosecuted for the offence. Proof of offence 72. In a prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or an agent or mandatary of the accused, even if the employee or the agent or mandatary is not identified or prosecuted for the offence, unless the accused establishes that the offence was committed without the knowledge or consent of the accused and that the accused exercised all due diligence to prevent its commission. 2013-2014-2015 1990, c. 22 1995, c. 40, s. 75 “pest” « parasite » “violation” « violation » Croissance dans le PLANT PROTECTION ACT 99. (1) The definitions “pest” and “violation” in section 3 of the Plant Protection Act are replaced by the following: “pest” means any thing that is injurious or potentially injurious, whether directly or indirectly, to plants or to products or by-products of plants; “violation” means any of the following that may be proceeded with in accordance with the Agriculture and Agri-Food Administrative Monetary Penalties Act: (a) any contravention of any provision of this Act or of a regulation made under this Act, (b) any contravention of any order made by the Minister under this Act, and (c) any refusal or neglect to perform any duty imposed by or under this Act. (2) Section 3 of the Act is amended by adding the following in alphabetical order: “document” « document » “document” means anything on which information that is capable of being understood by a person, or read by a computer or other device, is recorded or marked; 100. The Act is amended by adding the following after section 6: Recall order — Canadian Food Inspection Agency Act 6.1 No person shall sell a thing regulated under this Act that is the subject of a recall order referred to in subsection 19(1) of the Canadian Food Inspection Agency Act. 101. Sections 7 and 8 of the Act are replaced by the following: Prohibition 7. No person shall import or admit into Canada or export from Canada any thing that is a pest, that is or could be infested with a pest or that constitutes or could constitute a biological obstacle to the control of a pest, unless (a) the person has produced to an inspector all permits, certificates and other documentation required by the regulations; C. 2 Agricultura (b) the thing is or has been presented to an inspector — if required by the regulations or an inspector — in the manner and under the conditions specified by the inspector and at a place designated by the regulations or an inspector; and (c) the thing is imported or exported in accordance with any other requirements of the regulations. Removal or destruction of unlawful imports 8. (1) An inspector who has reasonable grounds to believe that an imported thing has been imported in contravention of a provision of this Act or the regulations, is a pest, is or could be infested with a pest or constitutes or could constitute a biological obstacle to the control of a pest or that a requirement imposed by or under the regulations in respect of an imported thing has not been met may, by notice, whether the thing is seized or not, order its owner or importer or the person having possession, care or control of it to remove it from Canada or, if removal is not possible, to destroy it. Notice (2) The notice must either be delivered personally to the owner or importer of the thing or to the person having possession, care or control of it or be sent by registered mail to the owner’s, importer’s or person’s address in Canada. Forfeiture (3) If the thing is not removed from Canada, or destroyed, within the period specified in the notice — or, if no period was specified, within 90 days after the day on which the notice was delivered or sent — it is, despite subsection 32(1), forfeited to Her Majesty in right of Canada and may be disposed of as the Minister may direct. Suspension of application of subsection (3) (4) An inspector may, for a period that he or she specifies, suspend the application of subsection (3) if he or she is satisfied that (a) harm to human, animal or plant health or the environment is unlikely to result; (b) the thing will not be sold within that period; 2013-2014-2015 Croissance dans le (c) the measures that should have been taken for the thing not to have been imported in contravention of a provision of this Act or the regulations will be taken within that period; and (d) if the thing does not meet the requirements of the regulations, it will be brought into compliance with the regulations within that period. Cancellation (5) An inspector may cancel the notice if he or she is satisfied that (a) harm to human, animal or plant health or the environment is unlikely to result; (b) the thing has not been sold within the period referred to in subsection (6); (c) the measures referred to in paragraph (4)(c) were taken within that period; and (d) if the thing did not meet the requirements of the regulations when it was imported, it was brought into compliance with the regulations within that period. Period (6) The period for the purposes of subsection (5) is (a) if the application of subsection (3) was suspended under subsection (4), the period of the suspension; and (b) if the application of subsection (3) was not suspended, the period specified in the notice or, if no period was specified, the period that ends 90 days after the day on which the notice was delivered or sent. 102. The Act is amended by adding the following after section 23: Provision of documents, information or samples 23.1 (1) An inspector may, for the purpose of detecting pests or for a purpose related to verifying compliance or preventing non-compliance with this Act, order a person to provide, on the date, at the time and place and in the manner specified by the inspector, any document, information or sample specified by the inspector. C. 2 Duty to provide document, information or sample (2) A person who is ordered by an inspector to provide a document, information or a sample has a duty to do so on the specified date, at the specified time and place and in the specified manner. Agricultura 103. (1) The portion of subsection 25(1) of the Act before paragraph (a) is replaced by the following: Inspection 25. (1) For the purpose of detecting pests or for a purpose related to verifying compliance or preventing non-compliance with this Act, an inspector may (2) Paragraph 25(2)(b) of the English version of the Act is replaced by the following: (b) reproduce any document or cause it to be reproduced from the data in the form of a printout or other intelligible output and take the printout or other output for examination or copying; and 104. (1) Subsection 32(1) of the Act is replaced by the following: Release of seized thing 32. (1) If an inspector is satisfied that the provisions of this Act and the regulations that apply with respect to a thing seized under this Act have been complied with, the thing must be released. 1995, c. 40, s. 78 (2) Subsection 32(2) of the English version of the Act is replaced by the following: Application for return (2) If proceedings are instituted in relation to a thing seized under this Act and it has not been disposed of or forfeited under this Act, the owner of the thing or the person having the possession, care or control of it at the time of its seizure may apply for an order that it be returned. The application may be made, in the case of a violation, to the Tribunal or, in the case of an offence, to the court before which the proceedings are being held. 1995, c. 40, s. 80(1) 105. Subsection 34(1) of the Act is replaced by the following: Croissance dans le 2013-2014-2015 Disposal of forfeited things 34. (1) If the Tribunal or the court, as the case may be, orders the forfeiture of a thing under subsection 33(1), the thing shall be disposed of as the Minister may direct. 106. The Act is amended by adding the following after section 36: PROHIBITIONS RESPECTING DOCUMENTS Altering, destroying or falsifying required documents Altering, possessing, etc., official documents 36.1 (1) No person shall alter, destroy or falsify a document that they are required under this Act to keep, maintain or provide. (2) No person shall (a) alter a document issued or made — or in any manner given — under this Act; (b) have in their possession or use a document issued or made — or in any manner given — under this Act that has been altered; or (c) use any document issued or made — or in any manner given — under this Act for a purpose or in respect of a thing, other than the purpose or thing for which the document was issued, made or given. Possessing or using documents that resemble official documents 36.2 No person shall have in their possession or use any document that has not been issued or made — or in any manner given — under this Act if it so closely resembles a document that has been so issued, made or given that it is likely to be mistaken for it. PROHIBITIONS RESPECTING MARKING AND IDENTIFICATION Altering, destroying or falsifying mark, label, tag or seal Possessing or using mark, label, tag or seal 36.3 (1) No person shall alter, destroy or falsify a mark, label, tag or seal required under this Act. (2) No person shall (a) have in their possession or use a mark, label, tag or seal required under this Act that has been altered or falsified; or C. 2 Agricultura (b) use a mark, label, tag or seal required under this Act for a purpose or in respect of a thing, other than a purpose or a thing provided for in the regulations. Possessing or using misleading mark, label, tag, seal or device 36.4 No person shall have in their possession or use (a) any mark, label, tag or seal that so closely resembles one required under this Act that it is likely to be mistaken for it; or (b) any device that is designed or adapted to create a mark that so closely resembles a mark required under this Act that it is likely to be mistaken for it. 107. Section 38 of the Act is replaced by the following: Her Majesty not liable 38. If a person must, under this Act, do anything or permit an inspector to do anything, Her Majesty in right of Canada is not liable (a) for any costs, loss or damage resulting from the compliance; or (b) to pay any fee, including any rent or charge, for what is done or permitted to be done. No liability 38.1 No person who exercises powers or performs duties or functions under this Act is liable in respect of anything done or omitted to be done in good faith in the exercise of those powers or the performance of those duties or functions. 108. (1) Paragraph 47(a) of the Act is replaced by the following: (a) prohibiting or regulating the carrying out of any activity in respect of pests and of other things that are or could be infested with pests or that constitute or could constitute biological obstacles to the control of pests, including their importation and admission into Canada, their exportation from Canada and their movement within Canada; (a.1) for the purposes of paragraph 7(b), 2013-2014-2015 Croissance dans le (i) respecting the circumstances in which a thing must be presented to an inspector, and (ii) imposing conditions on an inspector’s authority to require that a thing be presented; (2) Section 47 of the Act is amended by adding the following after paragraph (b): (b.1) respecting authorizations provided for in section 47.2, including the conditions to which they may be subject and their amendment, suspension or revocation; (3) Paragraph 47(r) of the Act is replaced by the following: (r) requiring documents to be furnished by inspectors; (r.1) requiring persons to prepare, keep or maintain documents and to provide the Minister or an inspector with, or with access to, those documents, and respecting (i) the information in those documents, (ii) the manner in which they are to be prepared, kept or maintained, (iii) the place where they are to be kept or maintained, and (iv) the manner in which they are to be provided or access to them is to be provided; (r.2) requiring persons to take or keep samples of any thing and to provide the Minister or an inspector with, or with access to, those samples, and respecting the manner in which those samples are to be taken or kept and the manner in which they are to be provided or access to them is to be provided; (4) Section 47 of the Act is amended by adding “and’’ at the end of paragraph (s) and by adding the following after that paragraph: (t) exempting, with or without conditions, any thing, or a person or activity in respect of a thing, from the application of this Act or the regulations or a provision of this Act or the regulations. C. 2 Agricultura (5) Section 47 of the Act is renumbered as subsection 47(1) and is amended by adding the following: Paragraph (1)(a) — importation (2) Regulations made under paragraph (1)(a) may, among other things, establish preclearance or in-transit requirements for any imported thing or anything imported with it. Paragraph (1)(a) — prohibiting or restricting activities (3) Regulations made under paragraph (1)(a) may, among other things, authorize the Minister or an inspector to prohibit or restrict the carrying out of any activity in respect of a thing if the Minister or inspector has reasonable grounds to believe that the thing is a pest, is infested with a pest or constitutes a biological obstacle to the control of a pest, and prescribe conditions for the exercise of the authority. Paragraph (1)(i) (4) Regulations made under paragraph (1)(i) may, among other things, authorize the Minister or an inspector to prohibit or restrict the use of a place or a thing if the Minister or inspector has reasonable grounds to believe that the place is infested with a pest or that the thing is a pest, is infested with a pest or constitutes a biological obstacle to the control of a pest, and prescribe conditions for the exercise of the authority. Paragraph (1)(r.1) (5) Regulations made under paragraph (1)(r.1) may, among other things, require persons who conduct any activity regulated under this Act and who become aware that a thing that is a pest, that is or could be infested with a pest or that constitutes or could constitute a biological obstacle to the control of a pest presents a risk of harm to human, animal or plant health or the environment or does not meet the requirements of the regulations to provide written notice to that effect to the Minister or an inspector. 109. The Act is amended by adding the following after section 47: 2013-2014-2015 Croissance dans le INCORPORATION BY REFERENCE Incorporation by reference 47.1 (1) A regulation made under subsection 47(1) may incorporate by reference any document, regardless of its source, either as it exists on a particular date or as it is amended from time to time. Accessibility (2) The Minister must ensure that any document that is incorporated by reference in a regulation made under subsection 47(1), including any amendments to the document, is accessible. Defence (3) A person is not liable to be found guilty of an offence or subjected to an administrative sanction for any contravention in respect of which a document that is incorporated by reference in a regulation made under subsection 47(1) is relevant unless, at the time of the alleged contravention, the document was accessible as required by subsection (2) or it was otherwise accessible to the person. No registration or publication (4) For greater certainty, a document that is incorporated by reference in a regulation made under subsection 47(1) is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference. AUTHORIZATIONS Authorizations Not transferable Amendment, suspension and revocation 47.2 (1) The President of the Canadian Food Inspection Agency may, subject to the regulations, authorize any person to perform any activity that he or she specifies, subject to any conditions that he or she considers appropriate, if the activity is related to ensuring that a thing is not a pest, is not or could not be infested with a pest or does not or could not constitute a biological obstacle to the control of a pest. (2) The authorization is not transferable. (3) The President may, subject to the regulations, amend, suspend or revoke the authorization. C. 2 Agricultura GENERAL Non-application of Statutory Instruments Act 47.3 The Statutory Instruments Act does not apply in respect of a notice referred to in section 49. 110. The portion of subsection 48(1) of the French version of the Act before paragraph (a) is replaced by the following: Infraction 48. (1) Quiconque contrevient aux dispositions de la présente loi — à l’exception de l’article 9 — ou des règlements ou refuse ou néglige d’accomplir une obligation imposée sous le régime de la présente loi commet une infraction et encourt, sur déclaration de culpabilité : 111. Section 51 of the Act is replaced by the following: Limitation period or prescription 51. Summary conviction proceedings for an offence under this Act may be instituted no later than two years after the day on which the subject matter of the proceedings arises. 112. Sections 54 and 55 of the Act are replaced by the following: Parties to offence 54. If a person other than an individual commits an offence under this Act, any of the person’s directors, officers or agents or mandataries who directs, authorizes, assents to or acquiesces or participates in the commission of the offence is a party to the offence and is liable on conviction to the punishment provided for by this Act, even if the person is not prosecuted for the offence. Proof of offence 55. In a prosecution for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by an employee or an agent or mandatary of the accused, even if the employee or the agent or mandatary is not identified or prosecuted for the offence, unless the accused establishes that the offence was committed without the knowledge or consent of the accused and that the accused exercised all due diligence to prevent its commission. 2013-2014-2015 1995, c. 40 2002, c. 28, s. 82 “Minister” « ministre » Croissance dans le AGRICULTURE AND AGRI-FOOD ADMINISTRATIVE MONETARY PENALTIES ACT 113. The definition “Minister” in section 2 of the Agriculture and Agri-Food Administrative Monetary Penalties Act is replaced by the following: “Minister” means the Minister of Agriculture and Agri-Food, except that (a) it means the Minister of Health in relation to a violation involving a contravention of (i) the Pest Control Products Act, or (ii) a provision relating to food safety of an agri-food Act or of a regulation made under such an Act, and (b) it means the Minister of Public Safety and Emergency Preparedness in relation to a notice of violation issued in respect of the contravention of program legislation referred to in subsection 11(5) of the Canadian Food Inspection Agency Act; 114. (1) Subsection 4(1) of the Act is amended by adding the following after paragraph (b): (b.1) establishing, in respect of each violation, a short-form description to be used in notices of violation; (2) Paragraph 4(2)(b) of the Act is replaced by the following: (b) in any other case, $5,000 for a minor violation, $15,000 for a serious violation and $25,000 for a very serious violation. 115. Section 6 of the Act is replaced by the following: Power of Minister — notices of violation 6. The Minister may designate persons, or classes of persons, who are authorized to issue notices of violation. C. 2 Agricultura 116. The portion of subsection 7(2) of the English version of the Act before paragraph (a) is replaced by the following: Issuance of notice of violation (2) If a person designated under section 6 has reasonable grounds to believe that a person has committed a violation, the designated person may issue, and shall cause to be served on the person, a notice of violation that names the person, identifies the violation and 117. Subsection 11(3) of the English version of the Act is replaced by the following: Deeming (3) If a person does not, in the prescribed time and manner, either pay the amount referred to in paragraph (1)(a) or request a review under paragraph (1)(b), the person is deemed to have committed the violation identified in the notice of violation. 118. Subsection 15(2) of the French version of the Act is replaced by the following: Prescription (2) Le recouvrement de la créance se prescrit par cinq ans à compter de la date à laquelle elle est devenue exigible. 119. Section 26 of the Act is replaced by the following: Limitation period 26. No proceedings in respect of a violation may be commenced later than (a) six months after the day on which the subject matter of the proceedings arises, in the case of a minor violation; or (b) two years after the day on which the subject matter of the proceedings arises, in the case of a serious violation or a very serious violation. 1997, c. 20 AGRICULTURAL MARKETING PROGRAMS ACT 2011, c. 25, s. 16(2) 120. (1) Paragraph (b) of the definition “administrator” in subsection 2(1) of the Agricultural Marketing Programs Act is replaced by the following: (b) an organization, other than a lender, that the Minister, taking into account any criteria prescribed by regulation, determines to be an 2013-2014-2015 Croissance dans le organization that represents producers who produce, in an area, a significant portion of an agricultural product to which Part I applies; or 2006, c. 3, s. 1(3) (2) Paragraph (b) of the definition “producer” in subsection 2(1) of the Act is replaced by the following: (b) a corporation that is controlled by one or more of the persons or entities referred to in paragraphs (a), (c) and (d); 2006, c. 3, s. 1(3) (3) The portion of the definition “producer” in subsection 2(1) of the Act after paragraph (d) is repealed. (4) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: “program year” « année de programme » “program year”, in respect of an advance, means the period that is specified in the advance guarantee agreement and the repayment agreement that relates to the advance. (5) Section 2 of the Act is amended by adding the following after subsection (1): Interpretation (2) For the purpose of paragraph (b) of the definition “producer” in subsection (1), a corporation is controlled by a person or entity if the corporation is controlled in any manner that results in control in fact, whether directly through the ownership of voting shares or indirectly through a trustee or other person who administers the property of another, a legal representative, an agent or mandatary or other intermediary acting as nominee or otherwise, a trust, a contract, the ownership of a corporation or otherwise. 2000, c. 12, s. 2 121. Subsections 3(2) and (3) of the Act are replaced by the following: Presumption (2) In the absence of proof to the contrary, a producer is presumed to be related to another producer in any of the following circumstances: (a) the producer controls, directly or indirectly in any manner, the other producer; C. 2 Agricultura (b) the producer is controlled, directly or indirectly in any manner, by the same person or group of persons as the other producer; (c) the producer carries on a farming operation in partnership with the other producer; (d) the producer shares any management services, administrative services, equipment, facilities or overhead expenses of a farming operation with the other producer, but is not in partnership with that other producer; (e) any other circumstances set out in the regulations. Definition of “group of persons” (3) For the purposes of subsection (2), “group of persons” means a producer that is a partnership, cooperative or other association of persons. 122. The heading of Part I of the French version of the Act is replaced by the following: PROGRAMME DE PAIEMENTS ANTICIPÉS 2006, c. 3, s. 2 123. Subsections 4.1(2) and (3) of the Act are replaced by the following: Breeding animals (2) Subject to any regulations made under paragraph (3)(b), animals that are or were used as breeding animals are not agricultural products that are subject to this Part. Regulations (3) The Governor in Council may make regulations (a) designating any agricultural product as being subject to this Part; and (b) designating any breeding animals or classes of breeding animals as being subject to this Part and respecting any conditions related to that designation. 2006, c. 3, s. 3(3) 124. (1) The portion of paragraph 5(3)(e) of the Act before subparagraph (iii) is replaced by the following: (e) to take steps, in accordance with the advance guarantee agreement, to ensure that, before an advance is made (i) in the case of an agricultural product that is storable, 2013-2014-2015 Croissance dans le (A) it is of marketable quality and stored so as to remain of marketable quality until disposed of in accordance with the repayment agreement, or (B) if it is in the course of being produced or is not yet produced, either the amount of the advance is covered by a program listed in the schedule and the amounts that may be received under that program are assignable or the amount of the advance is covered by the security referred to in section 12, (ii) in the case of an agricultural product that is not storable, (A) it is of marketable quality and maintained so as to remain of marketable quality until disposed of in accordance with the repayment agreement and either the amount of the advance is covered by a program listed in the schedule and the amounts that may be received under that program are assignable or the amount of the advance is covered by the security referred to in section 12, or (B) if it is in the course of being produced or is not yet produced, either the amount of the advance is covered by a program listed in the schedule and the amounts that may be received under that program are assignable or the amount of the advance is covered by the security referred to in section 12, and (2) Paragraph 5(3)(g) of the Act is repealed. (3) Paragraph 5(3)(h) of the Act is replaced by the following: (h) to pay to the Minister any additional interest resulting from its failure to make payments required by paragraph (f); (4) Paragraph 5(3)(i) of the Act is replaced by the following: (h.1) after the administrator receives the payment of interest referred to in subparagraph 10(2)(a)(v), to pay to the Minister, within the period specified in the advance C. 2 Agricultura guarantee agreement, any interest paid by the Minister under subsection 9(1) on the amount of an advance that is repaid by a producer to the administrator without proof that the agricultural product has been sold; (i) to pay to the Minister, within the period specified in the advance guarantee agreement, the amount repaid to the administrator under a repayment agreement by a defaulting producer if the Minister has previously made a payment for the producer under subsection 23(1) or (1.1); and (j) to assign, on the Minister’s request and within any period that the Minister specifies, its rights and obligations under the advance guarantee agreement to any entity that the Minister specifies, if the administrator has not met all of its obligations under the agreement and the Minister has sent a notice to the administrator stating that the administrator has had, in the Minister’s opinion, adequate opportunity to meet the obligations, and requesting the administrator to meet them. 2008, c. 7, s. 2(2) (5) Subsection 5(3.01) of the Act is replaced by the following: Specific terms and conditions (3.01) An advance guarantee agreement may include any of the following terms and conditions governing advances and their repayment: (a) the administrator must agree to make advances to producers solely in the areas specified in the agreement; (b) the administrator must agree to make advances to producers solely in relation to the agricultural product specified in the agreement; (c) the producer must agree to inform the administrator of the producer’s participation in any program listed in the schedule; and (d) the producer must agree to assign, if in default, any amounts payable to the producer under a program listed in the schedule to (i) the administrator, to the extent of the producer’s liability under section 22, and (ii) the Minister, to the extent of the producer’s liability under section 23. 2013-2014-2015 Croissance dans le Designation by Minister (3.02) The Minister may designate, in the advance guarantee agreement with the administrator, agricultural products or classes of agricultural products with respect to which an amount of an advance may be repaid, without proof that the agricultural product has been sold, before the expiry of the production period for which the advance was made. 2006, c. 3, s. 3(4) (6) Subsection 5(3.1) of the Act is replaced by the following: Exception (3.1) The terms described in paragraphs (3)(c) and (f) — and in paragraph (3)(h) in relation to payments required by paragraph (3)(f) — are not required if the Minister and an administrator are the only parties to the agreement. (7) Subsection 5(4) of the Act is replaced by the following: Recovery of costs (4) The administrator may, subject to any terms and conditions of the advance guarantee agreement, charge fees to producers for the purpose of recovering any costs under this Part, including costs related to the recovery of outstanding amounts from producers who are in default under a repayment agreement and costs of receiving and dealing with applications for advances, administering advances and any other administrative services. 2006, c. 3, s. 3(5) (8) Subsection 5(6) of the Act is replaced by the following: Amounts withheld from advance (6) The administrator may, with the Minister’s approval, withhold amounts from an advance made to a producer for a purpose authorized under the advance guarantee agreement. 2008, c. 7, s. 3 125. Subsection 5.1(2) of the Act is replaced by the following: Provisions do not apply (2) Paragraph 5(3)(i), section 23 and, unless the agreement specifies otherwise, the following provisions do not apply to an advance guarantee agreement that the Minister enters into without making the guarantee referred to in paragraph 5(1)(a): (a) paragraphs 5(3)(c), (e), (f) and (h); C. 2 Agricultura (b) paragraphs 10(1)(g) and (h); (c) paragraphs 10(2)(b) and (c); and (d) paragraph 19(1)(c). 2008, c. 7, s. 4 126. (1) Paragraphs 7(4)(a) to (e) of the Act are replaced by the following: (a) paragraph 5(3)(e); (b) subsection 5(3.01); (c) paragraphs 10(1)(g) and (h); (d) paragraphs 10(2)(b) to (c); and (e) paragraph 19(1)(c) and subsection 19(3). 2008, c. 7, s. 4 (2) Subsection 7(5) of the Act is repealed. 2006, c. 3, s. 5 127. (1) Subsection 9(1) of the Act is replaced by the following: Payment of interest 9. (1) The Minister must, in relation to each producer, pay to the lender specified in an advance guarantee agreement — or, if the agreement was made only with an administrator, to the administrator — the interest accruing on the amounts borrowed by the administrator to pay the first $100,000 — or the amount fixed by regulation — of the total of the following amounts: (a) the amounts of advances received by the producer during the program year for all of their agricultural products, including amounts under any other advance guarantee agreements, and (b) the amounts of advances that are received by or attributed to all related producers during the program year for all of their agricultural products, including amounts under any other advance guarantee agreements, and that are attributable to the producer under subsection (2). (2) Subsection 9(2) of the Act is replaced by the following: Attribution (2) If a producer is related to another producer, the amounts received by, or attributed to, the other producer are attributable to the producer in accordance with the percentage or method of calculation set out in the regulations. 2013-2014-2015 Croissance dans le 2006, c. 3, s. 6(1) 128. (1) The portion of subsection 10(1) of the Act before paragraph (e) is replaced by the following: Eligibility requirements for producers 10. (1) For a producer to be eligible for a guaranteed advance during a program year, (a) the Minister must determine, taking into account any criteria prescribed by regulation, that the producer continuously owns the agricultural product, is responsible for marketing it and either is or was producing it; (b) if the producer is an individual, the producer must have attained the age of majority in the province where the producer’s farming operation is carried on; (c) if the producer is a corporation with only one shareholder, (i) the individual who makes the application for an advance on the producer’s behalf must have attained the age of majority in the province where the producer’s farming operation is carried on, and (ii) the shareholder must agree in writing to be personally liable — or a guarantor prescribed by the regulations must agree in writing to be liable — to the administrator for any of the producer’s liability under section 22 and to provide any security for the repayment of the advance that the administrator requires; (d) if the producer is a corporation with two or more shareholders, a partnership, a cooperative or another association of persons, (i) the individual who makes the application for an advance on behalf of the corporation, partnership, cooperative or association must have attained the age of majority in the province where the producer’s farming operation is carried on, and (ii) each of the shareholders, partners or members, as the case may be, must agree in writing to be jointly and severally, or solidarily, liable — or a guarantor prescribed by the regulations must agree in C. 2 Agricultura writing to be liable — to the administrator for the producer’s liability under section 22 and to provide any security for the repayment of the advance that the administrator requires; 2008, c. 7, s. 5(1) (2) Paragraph 10(1)(f.1) of the Act is replaced by the following: (f.1) the producer must demonstrate to the administrator that they are capable of meeting their obligations under the repayment agreement and that they are meeting all of their obligations under any other repayment agreement; 2006, c. 3, s. 6(1); 2008, c. 7, s. 5(2) (3) Paragraph 10(1)(h) of the Act is replaced by the following: (h) the producer must demonstrate that (i) in the case of an agricultural product that is storable, (A) it is of marketable quality and stored so as to remain of marketable quality until disposed of in accordance with the repayment agreement, or (B) if it is in the course of being produced or is not yet produced, either the amount of the advance is covered by a program listed in the schedule and the amounts that may be received under that program are assignable or the amount of the advance is covered by the security referred to in section 12, (ii) in the case of an agricultural product that is not storable, (A) it is of marketable quality and maintained so as to remain of marketable quality until disposed of in accordance with the repayment agreement and either the amount of the advance is covered by a program listed in the schedule and the amounts that may be received under that program are 2013-2014-2015 Croissance dans le assignable or the amount of the advance is covered by the security referred to in section 12, or (B) if it is in the course of being produced or is not yet produced, either the amount of the advance is covered by a program listed in the schedule and the amounts that may be received under that program are assignable or the amount of the advance is covered by the security referred to in section 12, and (iii) despite subparagraphs (i) and (ii), in the case of an agricultural product that is livestock, it is of marketable quality and maintained so as to remain of marketable quality until disposed of in accordance with the repayment agreement; and 1999, c. 26, s. 45; 2006, c. 3, s. 6(2)(E) (4) Subsection 10(1.1) of the Act is replaced by the following: Sharing security (1.1) For the purpose of paragraph (1)(g), the producer’s eligibility is not affected by the administrator sharing the security referred to in section 12 with another creditor in accordance with the terms and conditions specified in the advance guarantee agreement. 2006, c. 3, s. 6(3) (5) Subparagraphs 10(2)(a)(v) and (vi) of the Act are replaced by the following: (v) if the producer repays to the administrator an amount of the advance without proof that the agricultural product has been sold and that amount is greater than the amount prescribed by the regulations, by paying to the administrator, in accordance with the terms and conditions specified in the repayment agreement, the amount of interest owed under that agreement on the difference obtained by subtracting that prescribed amount from that repaid amount, (vi) by any other means prescribed by the regulations, or (vii) by paying the administrator using a combination of the means described in subparagraphs (i) to (vi); C. 2 Agricultura (6) Subsection 10(2) of the Act is amended by adding the following after paragraph (a): (a.1) if the repayment agreement is in respect of an agricultural product designated by the Minister in the advance guarantee agreement, or an agricultural product in a class of agricultural products that is so designated, to repay the amount of the advance with respect to that agricultural product, with or without proof that it has been sold, before the expiry of the production period for which the advance was made; 2006, c. 3, s. 6(3); 2008, c. 7, s. 5(5) (7) Paragraph 10(2)(b) of the Act is replaced by the following: (b) to ensure that (i) in the case of an agricultural product that is storable, (A) it is of marketable quality and will be stored so as to remain of marketable quality until disposed of in accordance with the repayment agreement, or (B) if it is in the course of being produced or is not yet produced, either the amount of the advance is covered by a program listed in the schedule and the amounts that may be received under that program are assignable or the amount of the advance is covered by the security referred to in section 12, (ii) in the case of an agricultural product that is not storable, (A) it is of marketable quality and will be maintained so as to remain of marketable quality until disposed of in accordance with the repayment agreement and either the amount of the advance is covered by a program listed in the schedule and the amounts that may be received under that program are assignable or the amount of the advance is covered by the security referred to in section 12, or (B) if it is in the course of being produced or is not yet produced, either the amount of the advance is covered by 2013-2014-2015 Croissance dans le a program listed in the schedule and the amounts that may be received under that program are assignable or the amount of the advance is covered by the security referred to in section 12, and (iii) despite subparagraphs (i) and (ii), in the case of an agricultural product that is livestock, it is of marketable quality and will be maintained so as to remain of marketable quality until disposed of in accordance with the repayment agreement; (8) Section 10 of the Act is amended by adding the following after subsection (2): Waiver (2.1) The administrator may, with the Minister’s approval and subject to any conditions specified by the Minister, waive those requirements of a repayment agreement that are referred to in paragraph 2(a) in order to permit a producer to repay an advance under the agreement if the administrator is satisfied that the agricultural product in respect of which the advance has been made has not been disposed of by the producer. 2006, c. 3, s. 7 129. Section 11 of the Act is replaced by the following: Unmarketable agricultural product 11. Subject to section 22, if an agricultural product for which a guaranteed advance is made ceases, in whole or in part, to be in marketable condition, through no fault of the producer, the producer becomes liable to repay to the administrator that made the advance, within the period specified in the advance guarantee agreement, the portion of the guaranteed advance that is attributable to the unmarketable portion of the agricultural product, together with the interest — other than the interest paid by the Minister under subsection 9(1) — accruing on that portion calculated from the date of the advance. 2006, c. 3, s. 7 130. Section 12 of the Act is replaced by the following: Security 12. An administrator that makes a guaranteed advance for an agricultural product to a producer in a program year shall take the C. 2 Agricultura security required by regulations made under paragraph 40(1)(f.2) for the amount of the producer’s liability under sections 22 and 23. 131. The Act is amended by adding the following after section 12: Security that includes animal — special case 13. If the security referred to in section 12 includes an agricultural product that is an animal raised in a particular area, the value of that agricultural product is considered to be 50%, or the percentage fixed by regulation, of the average price that in the Minister’s opinion will be payable to producers of that agricultural product in that area. 2006, c. 3, s. 10 132. (1) Paragraph 19(1)(b) of the Act is replaced by the following: (b) the rate per production unit that is specified by the Minister for the agricultural product for the production period for which the advance is made, or for a specified portion of the production period for which the advance is made. (2) Subsection 19(1) of the Act is amended by adding the following after paragraph (b): by (c) the rate obtained by subtracting the administrator’s percentage, as determined under the regulations, from 100%. (3) Section 19 of the Act is amended by adding the following after subsection (1): Administrator’s percentage (1.1) The administrator’s percentage mentioned in paragraph (1)(c), as determined under the regulations, must not exceed 10%. If the regulations establish a method of calculating that percentage, when the calculation results in a percentage that is less than 3%, that percentage is deemed to be 3% and when the calculation results in a percentage that is greater than 10%, that percentage is deemed to be 10%. 2006, c. 3, s. 10 (4) Subsection 19(3) of the Act is replaced by the following: Exception (3) If, because of paragraph 10(1)(h), the amount of the advance must be covered by a program listed in the schedule or the security 2013-2014-2015 Croissance dans le referred to in section 12, the maximum amount of an advance eligible for a guarantee under this Part is (a) in the case when the advance is covered by such a program, the lesser of the amount calculated under subsection (1) and the percentage, specified in the advance guarantee agreement, of the maximum amount that the producer could receive under that program; or (b) in the case when the advance is covered by such a security, the lesser of the amount calculated under subsection (1) and the amount of the value of that security. 2006, c. 3, s. 11 133. (1) The portion of subsection 20(1) of the Act before paragraph (a) is replaced by the following: Annual maximum guarantee for each producer 20. (1) Subject to subsection (1.1), the maximum amount of advances in any program year that are eligible for a guarantee under this Act is (2) Subsection 20(2) of the Act is replaced by the following: Attribution (2) If a producer is related to another producer, the amounts of advances received by, or attributed to, the other producer are attributable to the producer in accordance with the percentage or method of calculation set out in the regulations. 134. (1) Paragraph 21(1)(a) of the Act is replaced by the following: (a) has not met all of their obligations under the agreement within 21 days after the day on which the administrator mails or delivers a notice to the producer stating that the producer has had, in the administrator’s opinion, adequate opportunity to meet the obligations, and requesting the producer to meet them; (2) Subsection 21(1) of the Act is amended by adding the following after paragraph (c): C. 2 Agricultura (c.1) becomes the subject of proceedings under the Companies’ Creditors Arrangement Act and has not met all of their obligations under the agreement; (c.2) has made an application under section 5 of the Farm Debt Mediation Act and has not met all of their obligations under the agreement; (3) Subsection 21(1) of the Act is amended by striking out “or” at the end of paragraph (d) and by adding the following after that paragraph: (d.1) is, in the administrator’s opinion, at fault for causing or contributing to a decrease in the value of the security taken by the administrator under section 12 and, as a result, in the administrator’s opinion, the value of the security is less than the value of the outstanding amount of the advance; or (4) Subsection 21(2) of the Act is replaced by the following: Stay of default (2) Subject to any regulations, if a default is impending, the Minister may, at the administrator’s request, order the default to be stayed for a specified period on any terms and conditions that the Minister may establish. Liability of producer (2.1) A producer in respect of whom a stay of default is ordered is liable to the administrator for the costs incurred by the administrator in relation to the stay of default, other than the costs that the administrator has recovered by means of a fee charged to the producer under subsection 5(4). (5) Subsection 21(4) of the Act is replaced by the following: Ineligibility period (4) An advance guarantee agreement may provide that a producer continues to be ineligible for a guaranteed advance from the administrator for any period specified in the agreement, even though the producer has ceased to be in default. 2013-2014-2015 Croissance dans le 135. (1) The portion of section 22 of the French version of the Act before paragraph (a) is replaced by the following: Obligations du producteur défaillant envers l’agent d’exécution 22. Le producteur défaillant relativement à l’accord de remboursement est redevable à l’agent d’exécution de ce qui suit : (2) Section 22 of the Act is amended by striking out “and” at the end of paragraph (b) and by replacing paragraph (c) with the following: (c) the costs, including legal costs, incurred by the administrator to recover the outstanding amounts and interest, if those costs are approved by the Minister, other than the costs that the administrator has recovered by means of a fee charged to the producer under subsection 5(4); and (d) any other outstanding amounts under the repayment agreement. 1999, c. 26, s. 46 136. (1) Subsections 23(1) and (2) of the Act are replaced by the following: Payments to be made by Minister 23. (1) If the producer is in default under the repayment agreement and the Minister receives a request for payment from the administrator or lender to whom the guarantee is made, the Minister must, in accordance with the advance guarantee agreement and subject to any regulations made under paragraph 40(1)(g) or (g.1), pay to the lender or the administrator, as the case may be, an amount equal to the amounts referred to in paragraphs 22(a) and (c) and the interest, other than the interest paid by the Minister under subsection 9(1), at the rate specified in the advance guarantee agreement on the outstanding amount of the advance, calculated from the date of the advance. Payments may be made by Minister (1.1) The Minister may, subject to any regulations made under paragraph 40(1)(g) or (g.1), pay to the lender or the administrator, as specified in the advance guarantee agreement, an amount equal to the amounts referred to in paragraphs 22(a) and (c) and the interest, other than the interest paid by the Minister under subsection 9(1), at the rate specified in the C. 2 Agricultura advance guarantee agreement on the outstanding amount of the advance, calculated from the date of the advance, if (a) the producer is in default under the repayment agreement and has made an application under section 5 of the Farm Debt Mediation Act; or (b) the producer has been in default under the repayment agreement for the period specified in the advance guarantee agreement. Subrogation (2) The Minister is, to the extent of any payment under subsection (1) or (1.1), subrogated to the administrator’s rights against the producer in default and against persons who are liable under paragraphs 10(1)(c) and (d) and may maintain an action, in the name of the administrator or in the name of the Crown, against that producer and those persons. 2008, c. 7, s. 6 (2) Subsections 23(4) and (5) of the Act are replaced by the following: Limitation or prescription period (4) Subject to the other provisions of this section, no action or proceedings may be taken by the Minister to recover any amounts, interest and costs owing after the six year period that begins on the day on which the Minister is subrogated to the administrator’s rights. Deduction, set-off or compensation (5) The amounts, interest and costs owing may be recovered at any time by way of deduction from, set-off against or, in Quebec, compensation against any sum of money that may be due or payable by Her Majesty in right of Canada to the person or their estate or succession. Acknowledgment of liability (6) If a person acknowledges liability for the amounts, interest and costs owing, whether before or after the end of the limitation or prescription period, the time during which the limitation or prescription period has run before the acknowledgment of liability does not count in the calculation of the limitation or prescription period and an action or proceedings to recover the amounts, interest and costs may be taken within six years after the day of the acknowledgment of liability. 2013-2014-2015 Types of acknowledgment Croissance dans le (7) An acknowledgement of liability means (a) a written promise to pay the amounts, interest and costs owing, signed by the person or his or her agent or other representative; (b) a written acknowledgment of the amounts, interest and costs owing, signed by the person or his or her agent or other representative, whether or not a promise to pay can be implied from it and whether or not it contains a refusal to pay; (c) a payment, even in part, by the person or his or her agent or other representative of any of the amounts, interests and costs owing; (d) any acknowledgment of the amounts, interest and costs owing made by the person, his or her agent or other representative or the trustee or administrator in the course of proceedings under the Bankruptcy and Insolvency Act, the Farm Debt Mediation Act or any other legislation dealing with the payment of debts; or (e) the person’s performance of an obligation under the repayment agreement referred to in subsection (1). Period excluded (8) Any period in which it is prohibited to commence or continue an action or proceedings against the person to recover the amounts, interest and costs owing does not count in the calculation of a limitation or prescription period under this section. Enforcement proceedings (9) This section does not apply in respect of an action or proceedings relating to the execution, renewal or enforcement of a judgment. 2006, c. 3, s. 15 137. Subsections 34(3) and (4) of the Act are repealed. 138. (1) Subsection 40(1) of the Act is amended by adding the following after paragraph (a.1): (a.2) defining the meanings of the words and expressions “control” and “controlled by” for the purposes of paragraphs 3(2)(a) and (b); C. 2 Agricultura (a.3) prescribing, for the purposes of paragraph 3(2)(e), circumstances in which producers are presumed to be related; 2006, c. 3, s. 16(1) (2) The portion of paragraph 40(1)(b) of the Act before subparagraph (i) is replaced by the following: (b) for the purpose of subsection 4.1(1) and any regulations made under subsection 4.1(3), prescribing criteria for 2006, c. 3, s. 16(1); 2008, c. 7, s. 7(2) (3) Paragraphs 40(1)(c) to (e) of the Act are replaced by the following: (c) fixing an amount for the purposes of each of subsection 5(5), paragraphs 7(3)(a) and (b), subsection 9(1), paragraph 20(1)(b) and subsection 20(1.1), which amount may, for the purposes of subsection 9(1), paragraph 20(1)(b) or subsection 20(1.1), differ with regard to classes of producers; (d) prescribing criteria for the purposes of paragraph 7(1)(b); (e) fixing a percentage for the purposes of each of paragraphs 7(3)(a) and (b), section 13 and subsection 19(2); (e.01) for the purposes of subsections 9(2) and 20(2), fixing the percentage or percentages of the amounts received by, or attributed to, related producers that are to be attributable to a producer, which percentage or percentages may differ depending on the type of producer or related producer; (e.02) for the purposes of subsections 9(2) and 20(2), respecting the method of calculating the amounts received by, or attributed to, related producers that are to be attributable to a producer, which method of calculation may differ depending on the type of producer or related producer; (4) Subsection 40(1) of the Act is amended by adding the following after paragraph (e.1): 2013-2014-2015 Croissance dans le (e.11) respecting, for the purposes of subparagraphs 10(1)(c)(ii) and (d)(ii), guarantors or classes of guarantors and the security or classes of security that must be provided by guarantors; (5) Subsection 40(1) of the Act is amended by adding the following after paragraph (f): (f.01) prescribing, for the purposes of subparagraph 10(2)(a)(vi), any means that may be used to repay an advance and the terms and conditions respecting those repayments; 2006, c. 3, s. 16(1) (6) Paragraph 40(1)(f.2) of the Act is replaced by the following: (f.2) respecting the security or classes of security that administrators are required to take for the purposes of section 12; (f.3) determining, for the purposes of paragraph 19(1)(c), the administrator’s percentage or establishing a method of calculating it, which percentage may differ among administrators depending on their experience and past performance; (f.4) respecting stays of default under subsection 21(2); (7) Subsection 40(1) of the Act is amended by striking out “and” at the end of paragraph (h.1) and by adding the following after that paragraph: (h.2) prescribing anything that is to be prescribed under this Act; and 2008, c. 7, s. 7(4) (8) Subsection 40(2) of the Act is replaced by the following: Recommendation (2) Regulations made under paragraph (1)(c) or (e) may be made only on the Minister’s recommendation with the concurrence of the Minister of Finance. 2006, c. 3, s. 17 139. Subsection 42(1) of the Act is replaced by the following: C. 2 Five-year review 42. (1) Every five years after the coming into force of this subsection, the Minister must review the provisions and operation of this Act in consultation with the Minister of Finance. 2006, c. 3, s. 20 140. The schedule to the Act is amended by replacing the references after the heading “SCHEDULE” with the following: Agricultura (Sections 5, 10, 19 and 33.1) 1997, c. 21 FARM DEBT MEDIATION ACT 141. (1) The definition “farmer” in section 2 of the English version of the Farm Debt Mediation Act is replaced by the following: “farmer” « agriculteur » “farmer” means any person, cooperative, partnership or other association of persons that is engaged in farming for commercial purposes and that meets any prescribed criteria. (2) Paragraph (b) of the definition “secured creditor” in section 2 of the Act is replaced by the following: (b) any person, cooperative, partnership or other association of persons (i) with which a farmer has entered into an agreement for sale, a lease with an option to purchase or a conditional sales contract relating to any property used or possessed by the farmer, or (ii) to which such an agreement or contract has been assigned; and 142. Paragraphs 7(1)(a) and (b) of the Act are replaced by the following: (a) give notice of the application to (i) each creditor listed in the application, in the case of an application made under paragraph 5(1)(a), (ii) each secured creditor listed in the application, in the case of an application made under paragraph 5(1)(b), and (iii) the Minister, if the Minister is the guarantor of a farmer’s debt that is owed to a creditor or secured creditor listed in the application; Croissance dans le 2013-2014-2015 (b) in the case of an application made under paragraph 5(1)(a), issue a stay of proceedings for a period of 30 days, beginning at the time when the stay is issued, against the farmer by all of the farmer’s creditors and give notice of the stay to each creditor listed in the application; and 143. Paragraphs 9(2)(b) and (c) of the Act are replaced by the following: (b) may, in the case of an application made under paragraph 5(1)(b), include a recommendation that one or more creditors who are not secured creditors, and the Minister, if the Minister is the guarantor of a farmer’s debt that is owed to one of those creditors, participate in the mediation; and (c) may include the preparation of recovery plans for the purpose of reaching financial arrangements with creditors and the Minister. 144. (1) Paragraphs 10(1)(b) and (c) of the Act are replaced by the following: (b) inform (i) in the case of an application made under paragraph 5(1)(a), the farmer, all of the creditors listed in the application and the Minister, if the Minister was given notice of the application by the administrator under subparagraph 7(1)(a)(iii), of the mediator’s appointment, or (ii) in the case of an application made under paragraph 5(1)(b), the farmer, all of the secured creditors listed in the application, all of the creditors mentioned in a recommendation under paragraph 9(2)(b) and the Minister, if the Minister was given notice of the application by the administrator under subparagraph C. 2 Agricultura 7(1)(a)(iii) or is mentioned in the recommendation, of the mediator’s appointment; and (c) provide a copy of the report mentioned in subsection 9(4) to the mediator and to the persons and entities that will be participating in the mediation. (2) Subsection 10(2) of the Act is replaced by the following: Duties of mediator (2) In accordance with the regulations, the mediator shall examine the report mentioned in subsection 9(4) and meet with the persons and entities referred to in subparagraph (1)(b)(i) or (ii) for the purpose of assisting them to reach a mutually acceptable arrangement, but shall not provide advice to the farmer or a creditor. 145. Subsection 13(3) of the Act is replaced by the following: Notice to creditors (3) The administrator shall give notice of any extension granted under subsection (1) or (2) to the farmer and to each creditor listed in the farmer’s application. 146. Subsection 14(3) of the Act is replaced by the following: Notice of termination (3) If the administrator directs that a stay of proceedings be terminated under subsection (1) or (2), the administrator shall inform the farmer, all of the creditors listed in the application and the Minister, if the Minister was given notice of the application by the administrator under subparagraph 7(1)(a)(iii). 147. Section 19 of the Act is replaced by the following: Arrangement 19. If a farmer enters into an arrangement with a creditor, or with the Minister, as a result of the mediation, the administrator shall see to its signing by the parties. 148. Subsection 21(2) of the Act is replaced by the following: Time of notice (2) The notice must be given to the farmer and to an administrator, in the form established by the Minister and in accordance with the 2013-2014-2015 Croissance dans le regulations, at least 15 business days before the doing of any act described in paragraph (1)(a) or (b). 149. (1) Subsections 24(1) and (2) of the Act are replaced by the following: Communication of information (1) Except as authorized by subsection (2), no person shall knowingly communicate or knowingly allow to be communicated to any person any information that is obtained under this Act from a farmer, from a farmer’s creditor or from the Minister or knowingly allow any person to inspect or have access to that information. Exception (2) A person engaged in the administration of this Act, or a mediator or expert referred to in subsection 4(4), may communicate or allow to be communicated, or allow inspection of or access to, the information referred to in subsection (1) to or by any other person engaged in the administration of this Act or any person otherwise legally entitled to the information. (2) Subsection 24(3) of the English version of the Act is replaced by the following: Protection of witness (3) A person engaged in the administration of this Act, or a mediator or expert referred to in subsection 4(4), is not compellable to answer questions concerning the information, or to produce records or other documents containing the information, as evidence in any proceedings not directly concerned with the enforcement or interpretation of this Act or the regulations. 150. Section 25 of the Act is replaced by the following: Personal liability 25. A person engaged in the administration of this Act, or a mediator or expert referred to in subsection 4(4), is not personally liable for anything done or omitted to be done in good faith in the performance of their duties under this Act. 151. Paragraph 26(2)(b) of the English version of the Act is replaced by the following: C. 2 Agricultura (b) providing information or notices required by this Act. 152. Subsection 28(1) of the Act is replaced by the following: Review of Act 28. (1) Every five years after the coming into force of this subsection, the Minister shall undertake a review of the operation of this Act and may for that purpose consult with representatives of any organizations that the Minister considers appropriate. TRANSITIONAL PROVISIONS — AGRICULTURAL MARKETING PROGRAMS ACT Definitions 153. (1) The following definitions apply in this section. “new Act” « nouvelle loi » “new Act” means the Agricultural Marketing Programs Act as it reads on the day on which this section comes into force. “old Act” « ancienne loi » “old Act” means the Agricultural Marketing Programs Act as it read immediately before the day on which this section comes into force. Old Act continues to apply (2) The old Act continues to apply on and after the day on which this section comes into force with respect to advance guarantee agreements and repayment agreements entered into under the old Act that are still in existence on that day. Unpaid amounts — old Act (3) Amounts remaining unpaid in respect of advances made under advance guarantee agreements entered into under the old Act that are still in existence on the day on which this section comes into force are to be taken into account for the purposes of applying the new Act. Unpaid amounts — spring credit advances (4) Amounts remaining unpaid in respect of advances made under agreements entered into under the Spring Credit Advance Program or the Enhanced Spring Credit Advance Program that are still in existence on the day on which this section comes into force are to be taken into account for the purposes of applying the new Act. 2013-2014-2015 Default — spring credit advances Croissance dans le (5) A default under a repayment agreement entered into under the Spring Credit Advance Program or the Enhanced Spring Credit Advance Program is deemed to be a default under a repayment agreement entered into under the new Act. COMING INTO FORCE Plant Breeders’ Rights Act 154. (1) Sections 2 to 51 come into force on a day to be fixed by order of the Governor in Council. Feeds Act (2) Section 52, subsections 53(1) and (2) and 54(1) to (3), section 55, subsections 56(1) to (8), section 57, subsections 58(1) to (3), sections 59 and 60 and subsections 61(1) and (2) come into force on a day or days to be fixed by order of the Governor in Council. Fertilizers Act (3) Sections 62 and 63, subsections 64(1) and (2), section 65, subsections 66(1) to (7), section 67, subsections 68(1) to (3) and sections 69 to 72 come into force on a day or days to be fixed by order of the Governor in Council. Seeds Act (4) Section 73, subsections 74(1) and (2), section 75, subsections 76(1) to (5), sections 77 and 78, subsections 79(1) to (3), sections 80 and 81, subsections 82(1) and (2) and section 83 come into force on a day or days to be fixed by order of the Governor in Council. Health of Animals Act (5) Subsections 84(1) to (4), sections 85 to 91, subsections 92(1) and (2), sections 93 and 94, subsections 95(1) to (7) and sections 96 to 98 come into force on a day or days to be fixed by order of the Governor in Council. Plant Protection Act (6) Subsections 99(1) and (2), sections 100 to 102, subsections 103(1) and (2) and 104(1) and (2), sections 105 to 107, subsections 108(1) to (5) and sections 109 to 112 come into force on a day or days to be fixed by order of the Governor in Council. C. 2 Agriculture and Agri-Food Administrative Monetary Penalties Act (7) Section 113, subsections 114(1) and (2) and sections 115 to 119 come into force on a day or days to be fixed by order of the Governor in Council. Agricultural Marketing Programs Act (8) Subsections 120(1) to (5), sections 121 to 123, subsections 124(1) to (8), section 125, subsections 126(1) and (2), 127(1) and (2) and 128(1) to (8), sections 129 to 131, subsections 132(1) to (4), 133(1) and (2), 134(1) to (5) and 135(1) and (2), sections 136 and 137, subsections 138(1) to (8) and sections 139, 140 and 153 come into force on a day or days to be fixed by order of the Governor in Council. Farm Debt Mediation Act (9) Subsections 141(1) and (2), sections 142 and 143, subsections 144(1) and (2), sections 145 to 148, subsections 149(1) and (2) and sections 150 to 152 come into force on a day or days to be fixed by order of the Governor in Council. Agricultura Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 3 An Act to correct certain anomalies, inconsistencies and errors and to deal with other matters of a non-controversial and uncomplicated nature in the Statutes of Canada and to repeal certain provisions that have expired, lapsed or otherwise ceased to have effect ASSENTED TO 26th FEBRUARY, 2015 BILL C-47 SUMMARY This enactment is the 11th in a series of bills introduced under the Miscellaneous Statute Law Amendment (MSLA) Program. It amends 80 Acts to correct grammatical, spelling, terminological, typographical and crossreferencing errors, update archaic wording and correct discrepancies between the two language versions. It also updates the names of certain provinces and territories. For example, “Newfoundland and Labrador” replaces “Newfoundland” in several amendments to take into account the 2001 constitutional amendment that changed the name of that province. Other amendments correct the names of courts in certain provinces to reflect changes resulting from the reorganization of the courts in question. Finally, some amendments repeal legislative provisions that no longer have any application, for example provisions relating to veterans of the South African War (1899-1902). This enactment has been drafted based on the Eighth Report of the Standing Committee on Justice and Human Rights tabled in the House of Commons on November 24, 2014 and the Nineteenth Report of the Standing Senate Committee on Legal and Constitutional Affairs tabled in the Senate on November 27, 2014. BACKGROUND AND PROCESS The MSLA Program was established in 1975 to allow for minor noncontroversial amendments to be made to a number of federal statutes at once, in one bill, instead of making such amendments incrementally when a particular statute is being opened for amendments of a more substantial nature. The legislative process for introducing a MSLA bill in Parliament is different from the usual legislative process and involves four main steps: the preparation of a document containing the proposed amendments; the tabling of that document in Parliament and its review by a committee of each House; the preparation of a MSLA bill, based on the committees’ reports, that contains the proposed amendments that were approved by both committees and finally, the introduction of the bill in Parliament. The proposed amendments must meet all of the following criteria: (a) not be controversial; (b) not involve the spending of public funds; (c) not prejudicially affect the rights of persons; (d) not create a new offence or subject a new class of persons to an existing offence. The document containing the proposed amendments is tabled in the Senate and referred to its Standing Committee on Legal and Constitutional Affairs and in the House of Commons and referred to its Standing Committee on Justice and Human Rights. Each committee reviews the proposed amendments in the document, prepares a report of its findings and presents it to the appropriate House. Perhaps the most important feature of committee review is that, since a proposed amendment must not be controversial, its approval requires the consensus of the committee. Therefore, if a single member of a committee objects for any reason to a proposed amendment, that proposed amendment will not be included in the MSLA bill. After committee review, a MSLA bill is drafted based on the reports of the two committees and contains the proposed amendments that were approved by both committees. Once the bill is introduced in Parliament, it is subject to the ordinary enactment procedures; however, the bill usually receives three readings in each House without debate since the amendments contained in the bill have already been considered and approved by committees of both Houses. TABLE OF PROVISIONS AN ACT TO CORRECT CERTAIN ANOMALIES, INCONSISTENCIES AND ERRORS AND TO DEAL WITH OTHER MATTERS OF A NON-CONTROVERSIAL AND UNCOMPLICATED NATURE IN THE STATUTES OF CANADA AND TO REPEAL CERTAIN PROVISIONS THAT HAVE EXPIRED, LAPSED OR OTHERWISE CEASED TO HAVE EFFECT SHORT TITLE 1. Miscellaneous Statute Law Amendment Act, 2014 PART 1 AMENDMENTS 2. Access to Information Act 3–4. Aeronautics Act 5. Bank Act 6–10. Bankruptcy and Insolvency Act 11. Canada Agricultural Products Act 12. Canada Business Corporations Act 13. Canada Corporations Act 14. Canada Evidence Act 15. Canada Labour Code 16–17. Canada Marine Act 18–22. Canada National Parks Act 23. 24–28. 29–33. Canada Not-for-profit Corporations Act Canada Shipping Act, 2001 Canada Transportation Act 34. Canadian Security Intelligence Service Act 35. Chemical Weapons Convention Implementation Act 36. Coasting Trade Act 37. Companies’ Creditors Arrangement Act 38–41. Competition Act 42. Consumer Packaging and Labelling Act 43. Cooperative Credit Associations Act 44–59. Criminal Code 60–63. Customs Act i 64–73. Customs Tariff 74. Defence Production Act 75. Department of Veterans Affairs Act 76. Divorce Act 77. Economic Development Agency of Canada for the Regions of Quebec Act 78–80. Electoral Boundaries Readjustment Act 81. Electricity and Gas Inspection Act 82. Explosives Act 83–92. Farm Products Agencies Act 93–96. Financial Administration Act 97. Fisheries Act 98. Gender Equity in Indian Registration Act 99. Government Employees Compensation Act 100–107. Health of Animals Act 108–117. Immigration and Refugee Protection Act 118. Indian Act 119–121. Insurance Companies Act 122–123. 124. International Bridges and Tunnels Act Interpretation Act 125–128. Judges Act 129. Legislative Instruments Re-enactment Act 130. Library and Archives of Canada Act 131. Meat Inspection Act 132–133. Merchant Seamen Compensation Act 134. National Defence Act 135. Newfoundland Additional Financial Assistance Act 136. Nuclear Safety and Control Act 137. Oceans Act 138. Patent Act 139–140. 141. Pension Act Physical Activity and Sport Act 142–146. Plant Protection Act 147. Privacy Act 148. Proceeds of Crime (Money Laundering) and Terrorist Financing Act 149. Public Sector Compensation Act 150. Railway Safety Act 151. Saguenay-St. Lawrence Marine Park Act ii 152. Seized Property Management Act 153. Species at Risk Act 154–155. Tobacco Act 156. Transportation of Dangerous Goods Act, 1992 157. Trust and Loan Companies Act 158–159. Veterans Review and Appeal Board Act 160–166. Visiting Forces Act 167–168. War Veterans Allowance Act 169–171. Winding-up and Restructuring Act PART 2 TERMINOLOGY 172. Replacement of “Newfoundland” PART 3 COORDINATING AMENDMENTS 173. 2009, c. 23 174. 2012, c. 24 175. 2014, c. 20 176. Bill C-43 62-63-64 ELIZABETH II —————— CHAPTER 3 An Act to correct certain anomalies, inconsistencies and errors and to deal with other matters of a non-controversial and uncomplicated nature in the Statutes of Canada and to repeal certain provisions that have expired, lapsed or otherwise ceased to have effect [Assented to 26th February, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Miscellaneous Statute Law Amendment Act, 2014. PART 1 AMENDMENTS R.S., c. A-1 ACCESS TO INFORMATION ACT 1998, c. 10, s. 162 2. Schedule I to the Access to Information Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”: Fraser River Port Authority Administration portuaire du fleuve Fraser Grain Transportation Agency Administrator Administrateur de l’Office du transport du grain North Fraser Port Authority Administration portuaire du North-Fraser Vancouver Port Authority Administration portuaire de Vancouver C. 3 Correct certain anomalies, inconsistenci R.S., c. A-2 AERONAUTICS ACT 1999, c. 31, s. 4(1) 3. (1) Paragraph (a) of the definition “superior court” in subsection 3(1) of the Aeronautics Act is replaced by the following: (a) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court of the Province, 1999, c. 31, s. 4(2) (2) Paragraph (d) of the definition “superior court” in subsection 3(1) of the Act is replaced by the following: (d) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court of the Province, and 2004, c. 15, s. 11(3) 4. Subsection 6.41(6) of the French version of the Act is replaced by the following: Communication au greffier (6) Il suffit, pour se conformer à l’obligation prévue au paragraphe (5), de communiquer la copie de l’arrêté au greffier de la chambre dans le cas où celle-ci ne siège pas. 1991, c. 46 BANK ACT 1992, c. 51, s. 29(1) 5. (1) Paragraph (c) of the definition “court” in section 2 of the Bank Act is replaced by the following: (c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court of the Province, 1992, c. 51, s. 29(2) (2) Paragraph (e) of the definition “court” in section 2 of the Act is replaced by the following: (e) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court of the Province, and R.S., c. B-3; 1992, c. 27, s. 2 BANKRUPTCY AND INSOLVENCY ACT 2001, c. 4, s. 25 6. Subparagraph (b)(ii) of the definition “créancier garanti” in section 2 of the French version of the Bankruptcy and Insolvency Act is replaced by the following: 2013-2014-2015 Corriger des anomalies, contradictions ou (ii) de la personne qui achète un bien du débiteur avec faculté de rachat en faveur de celui-ci, 2004, c. 25, s. 30 7. Subsection 47.2(1) of the French version of the Act is replaced by the following: Ordonnances relatives aux honoraires et débours 47.2 (1) Le tribunal peut, relativement au paiement des honoraires et débours du séquestre intérimaire nommé aux termes des articles 47 ou 47.1, rendre toute ordonnance qu’il estime indiquée, y compris une ordonnance portant que la réclamation de celui-ci à l’égard de ses honoraires et débours est garantie par une sûreté de premier rang sur les avoirs du débiteur, avec préséance sur les réclamations de tout créancier garanti; le tribunal ne peut, toutefois, déclarer que la réclamation du séquestre intérimaire est ainsi garantie que s’il est convaincu que tous les créanciers garantis auxquels l’ordonnance pourrait sérieusement porter atteinte ont été avisés à cet égard suffisamment à l’avance et se sont vu accorder l’occasion de se faire entendre. 2004, c. 25, s. 46(4) 8. Subsection 73(4) of the Act is replaced by the following: Effect of bankruptcy on seizure of property for rent or taxes (4) Any property of a bankrupt under seizure for rent or taxes shall on production of a copy of the bankruptcy order or the assignment certified by the trustee as a true copy be delivered without delay to the trustee, but the payment of the costs of distress or, in the Province of Quebec, the costs of seizure, is secured by a security on the property ranking ahead of any other security on it, and, if the property or any part of it has been sold, the money realized from the sale less the costs of distress, or seizure, and sale shall be paid to the trustee. R.S., c. 27 (2nd Supp.), s. 10 (Sch., item 2) 9. (1) Paragraph 183(1)(e) of the Act is replaced by the following: (e) in the Province of Prince Edward Island, the Supreme Court of the Province; (2) Paragraph 183(1)(g) of the Act is replaced by the following: (g) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court; and C. 3 1997, c. 12, s. 118(1); 2004, c. 25, s. 100(2)(E) 10. Paragraph 259(d) of the French version of the Act is replaced by the following: Correct certain anomalies, inconsistenci d) obtenir mainlevée d’une garantie afférente à des titres qui lui sont dévolus; R.S., c. 20 (4th Supp.) 1995, c. 40, s. 36 CANADA AGRICULTURAL PRODUCTS ACT 11. Paragraph 12.1(1)(c) of the Canada Agricultural Products Act is replaced by the following: (c) requests under paragraph 9(2)(c) or subsection 13(2) of that Act for a review in respect of a notice of violation that sets out a penalty of less than $2,000. R.S., c. C-44; 1994, c. 24, s. 1(F) 1992, c. 51, s. 30(1) CANADA BUSINESS CORPORATIONS ACT 12. (1) Paragraph (a) of the definition “court” in subsection 2(1) of the Canada Business Corporations Act is replaced by the following: (a) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court of the Province, 1992, c. 51, s. 30(2) (2) Paragraph (b) of the definition “court” in subsection 2(1) of the Act is replaced by the following: (b) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court of the Province, R.S.C. 1970, c. C-32 1986, c. 35, s. 14 (Sch., item 5) CANADA CORPORATIONS ACT 13. (1) Paragraphs (a) and (a.1) of the definition “court” in subsection 3(1) of the Canada Corporations Act are replaced by the following: (a) in Ontario, the Superior Court of Justice, (2) The definition “court” in subsection 3(1) of the Act is amended by adding the following after paragraph (b): 2013-2014-2015 Corriger des anomalies, contradictions ou (b.1) in Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court, (3) The definition “court” in subsection 3(1) of the Act is amended by striking out “and” at the end of paragraph (c) and by adding the following after that paragraph: (c.1) in Newfoundland and Labrador, the Trial Division of the Supreme Court, and R.S., c. C-5 CANADA EVIDENCE ACT 2001, c. 41, s. 43 14. Subsection 37.3(1) of the French version of the Canada Evidence Act is replaced by the following: Protection du droit à un procès équitable 37.3 (1) Le juge qui préside un procès criminel ou une autre instance criminelle peut rendre l’ordonnance qu’il estime indiquée dans les circonstances en vue de protéger le droit de l’accusé à un procès équitable, pourvu que telle ordonnance soit conforme à une ordonnance rendue au titre de l’un des paragraphes 37(4.1) à (6) relativement à ce procès ou à cette instance ou à la décision en appel portant sur une ordonnance rendue au titre de l’un ou l’autre de ces paragraphes. R.S., c. L-2 CANADA LABOUR CODE 15. The definition “employé” in subsection 3(1) of the French version of the Canada Labour Code is replaced by the following: « employé » “employee” « employé » Personne travaillant pour un employeur; y sont assimilés les entrepreneurs dépendants et les agents de police privés. Sont exclues du champ d’application de la présente définition les personnes occupant un poste de direction ou un poste de confiance comportant l’accès à des renseignements confidentiels en matière de relations du travail. 1998, c. 10 CANADA MARINE ACT 2008, c. 21, s. 10 16. Subsection 14(2.4) of the English version of the Canada Marine Act is replaced by the following: C. 3 Directors appointed by municipalities and provinces (2.4) Subject to subsection (2.1) and despite subsection (2), the term of office of a director appointed under subsection (1.1) to fill a vacant position under paragraph (1)(b) or (c) expires on the day on which a director is appointed under that paragraph. Correct certain anomalies, inconsistenci 17. (1) Paragraph (c) of the definition “court” in section 103 of the Act is replaced by the following: (c) the Trial Division of the Supreme Court of Newfoundland and Labrador; (2) Paragraph (e) of the definition “court” in section 103 of the Act is replaced by the following: (e) the Supreme Court of Nova Scotia, British Columbia and Prince Edward Island; 2000, c. 32 CANADA NATIONAL PARKS ACT 18. Paragraph (b) of the definition “collectivité” in subsection 2(1) of the French version of the Canada National Parks Act is replaced by the following: b) le périmètre urbain de Banff situé dans le parc national Banff du Canada; 19. Subsection 33(1) of the French version of the Act is replaced by the following: Plan communautaire 33. (1) Dans les meilleurs délais après l’entrée en vigueur du présent article, un plan communautaire pour chaque collectivité est déposé devant chaque chambre du Parlement; le plan est accompagné, dans le cas du périmètre urbain de Banff, de tout règlement de zonage pris en vertu de l’accord visé à l’article 35. 20. Part 13 of Schedule 1 to the Act is amended by replacing the reference to “13 089” in the last paragraph of the description of Auyuittuq National Park of Canada with “19 089”. SOR/2010-182, s. 1 21. The description of Portland Island under the heading “GULF ISLANDS NATIONAL PARK RESERVE OF CANADA” 2013-2014-2015 Corriger des anomalies, contradictions ou in Schedule 2 to the French version of the Act is amended by replacing “largede” with “large de”. 22. The Act is amended by replacing “Newfoundland” with “Newfoundland and Labrador” in the following provisions: (a) the heading of Part 10 of Schedule 1; (b) the two paragraphs of the description of Terra Nova National Park of Canada in Part 10 of Schedule 1; and (c) the first paragraph of the description of Gros Morne National Park of Canada in Part 10 of Schedule 1. 2009, c. 23 CANADA NOT-FOR-PROFIT CORPORATIONS ACT 23. (1) Paragraph (a) of the definition “court” in subsection 2(1) of the Canada Not-for-profit Corporations Act is replaced by the following: (a) in Newfoundland and Labrador, the Trial Division of the Supreme Court of the province; (2) Paragraph (c) of the definition “court” in subsection 2(1) of the Act is replaced by the following: (c) in Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court of the province; 2001, c. 26 CANADA SHIPPING ACT, 2001 24. Paragraph 207(1)(k) of the French version of the Canada Shipping Act, 2001 is replaced by the following: k) régissant les numéros d’identification ou de série de la coque des embarcations de plaisance; 25. Paragraph 246(1)(b) of the French version of the Act is replaced by the following: b) à l’article 213 (omettre d’obtenir un congé); C. 3 Correct certain anomalies, inconsistenci 26. Section 259 of the English version of the Act is replaced by the following: Power to detain foreign vessel that has caused damage 259. If the Federal Court is satisfied that damage or loss has in any part of the world been caused to property that belongs to Her Majesty in right of Canada or a province or to a qualified person by the fault, in whole or in part, of a foreign vessel that is at the time of the application in Canadian waters, on ex parte application the Federal Court may issue an order requiring any person named by the Court to detain the vessel until the applicant has been compensated for the damage or loss or until security, in the form and amount approved by the Court, is deposited with the Court. 27. Section 264 of the Act is replaced by the following: Jurisdiction 264. If there is no judge having jurisdiction in respect of writs of certiorari resident at or near the place where a conviction or an order is made, in Ontario, a judge of the Ontario Superior Court of Justice, in Nova Scotia, British Columbia and Prince Edward Island, a judge of the Supreme Court, in Newfoundland and Labrador, a judge of the Trial Division of the Supreme Court, or, in New Brunswick, Manitoba, Saskatchewan or Alberta, a judge of the Court of Queen’s Bench has power to hear and determine an application for a stay of proceedings on the conviction or order. 28. Paragraph 272(b) of the French version of the Act is replaced by the following: b) soit, dans le cas d’un bâtiment à l’égard duquel un permis a été délivré en vertu de cette loi, jusqu’à l’expiration de celui-ci. 1996, c. 10 1999, c. 3, s. 20(1); 2002, c. 7, s. 114(E) CANADA TRANSPORTATION ACT 29. (1) Paragraphs (d) and (e) of the definition “superior court” in section 6 of the Canada Transportation Act are replaced by the following: 2013-2014-2015 Corriger des anomalies, contradictions ou (d) in Nova Scotia, British Columbia, Prince Edward Island, Yukon and the Northwest Territories, the Supreme Court, (e) in Newfoundland and Labrador, the Trial Division of the Supreme Court, and (2) The definition “member” in section 6 of the English version of the Act is replaced by the following: “member” « membre » “member” means a member of the Agency appointed under subsection 7(2) and includes a temporary member; 30. Subsection 7(3) of the English version of the Act is replaced by the following: Chairperson and ViceChairperson (3) The Governor in Council shall designate one of the members appointed under subsection (2) to be the Chairperson of the Agency and one of the other members appointed under that subsection to be the Vice-Chairperson of the Agency. 31. Subsections 8(1) and (2) of the English version of the Act are replaced by the following: Term of members 8. (1) Each member appointed under subsection 7(2) shall hold office during good behaviour for a term of not more than five years and may be removed for cause by the Governor in Council. Reappointment (2) A member appointed under subsection 7(2) is eligible to be reappointed on the expiration of a first or subsequent term of office. 32. (1) The portion of subsection 10(1) of the English version of the Act before paragraph (a) is replaced by the following: Members — conflicts of interest 10. (1) A member appointed under subsection 7(2) shall not, directly or indirectly, as owner, shareholder, director, officer, partner or otherwise, (2) Subsection 10(3) of the English version of the Act is replaced by the following: Disposal of conflict of interest (3) If an interest referred to in subsection (1) vests in a member appointed under subsection 7(2) for the benefit of the member by will or C. 3 Correct certain anomalies, inconsistenci succession, the member shall, within three months after the vesting, absolutely dispose of the interest. 2003, c. 22, par. 225(j)(E) 33. Subsection 12(1) of the English version of the Act is replaced by the following: Members — retirement pensions 12. (1) A member appointed under subsection 7(2) is deemed to be employed in the public service for the purposes of the Public Service Superannuation Act. R.S., c. C-23 CANADIAN SECURITY INTELLIGENCE SERVICE ACT 34. Subsection 16(2) of the French version of the Canadian Security Intelligence Service Act is replaced by the following: Restriction (2) L’assistance autorisée au paragraphe (1) est subordonnée au fait qu’elle ne vise pas des personnes mentionnées à l’alinéa (1)b). 1995, c. 25 CHEMICAL WEAPONS CONVENTION IMPLEMENTATION ACT 35. The portion of section 11 of the Chemical Weapons Convention Implementation Act before paragraph (a) is replaced by the following: Information and documents 11. Every person who does anything under an authorization referred to in section 8 or who produces, processes, consumes, exports or imports a toxic chemical or precursor listed in Schedule 2 of the Schedules of Chemicals set out in the Annex on Chemicals in the Convention or who produces, exports or imports a toxic chemical or precursor listed in Schedule 3 of the Schedules of Chemicals set out in that Annex or who produces a discrete organic chemical or who holds a riot control agent for riot control purposes shall 1992, c. 31 COASTING TRADE ACT 1999, c. 31, s. 43(1) 36. (1) Paragraph (c) of the definition “court” in subsection 16(22) of the Coasting Trade Act is replaced by the following: 2013-2014-2015 Corriger des anomalies, contradictions ou (c) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court of the Province, 1999, c. 31, s. 43(2) (2) Paragraph (e) of the definition “court” in subsection 16(22) of the Act is replaced by the following: (e) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court of the Province, R.S., c. C-36 1990, c. 17, s. 4 COMPANIES’ CREDITORS ARRANGEMENT ACT 37. (1) Paragraph (a) of the definition “court” in subsection 2(1) of the Companies’ Creditors Arrangement Act is replaced by the following: (a) in Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court, R.S., c. 27 (2nd Supp.), s. 10 (Sch., subitem 3(2)) (2) Paragraph (c.1) of the definition “court” in subsection 2(1) of the Act is replaced by the following: (c.1) in Newfoundland and Labrador, the Trial Division of the Supreme Court, and R.S., c. C-34; R.S., c. 19 (2nd Supp.), s. 19 2002, c. 7, s. 276(E), c. 16, s. 3 COMPETITION ACT 38. (1) Paragraph (c) of the definition “judge” in section 30 of the Competition Act is replaced by the following: (c) in Nova Scotia, British Columbia, Prince Edward Island, Yukon and the Northwest Territories, a judge of the Supreme Court, and in Nunavut, a judge of the Nunavut Court of Justice; 2002, c. 16, s. 3 (2) Paragraph (e) of the definition “judge” in section 30 of the Act is replaced by the following: (e) in Newfoundland and Labrador, a judge of the Trial Division of the Supreme Court; and 2002, c. 16, s. 13(1) 39. Subsection 104(1) of the Act is replaced by the following: C. 3 Interim order 104. (1) If an application has been made for an order under this Part, other than an interim order under section 100 or 103.3, the Tribunal, on application by the Commissioner or a person who has made an application under section 75, 76 or 77, may issue any interim order that it considers appropriate, having regard to the principles ordinarily considered by superior courts when granting interlocutory or injunctive relief. 2002, c. 16, s. 14 40. Subsection 106.1(1) of the Act is replaced by the following: Consent agreement — parties to a private action 106.1 (1) If a person granted leave under section 103.1 makes an application to the Tribunal for an order under section 75, 76 or 77 and the terms of the order are agreed to by the person in respect of whom the order is sought and consistent with the provisions of this Act, a consent agreement may be filed with the Tribunal for registration. 2002, c. 16, s. 15 41. Subsection 124.2(3) of the Act is replaced by the following: Reference by agreement of parties to a private action (3) A person granted leave under section 103.1 and the person against whom an order is sought under section 75, 76 or 77 may by agreement refer to the Tribunal for determination any question of law, or mixed law and fact, in relation to the application or interpretation of Part VIII, if the Tribunal grants them leave. They must send a notice of their application for leave to the Commissioner, who may intervene in the proceedings. R.S., c. C-38 CONSUMER PACKAGING AND LABELLING ACT Correct certain anomalies, inconsistenci 42. Subsection 7(1) of the French version of the Consumer Packaging and Labelling Act is replaced by the following: Étiquetage contenant des renseignements faux 7. (1) Le fournisseur ne peut apposer sur un produit préemballé un étiquetage qui contient de l’information fausse ou trompeuse se rapportant 2013-2014-2015 Corriger des anomalies, contradictions ou au produit — ou pouvant raisonnablement donner cette impression —, ni vendre, importer ou annoncer un produit préemballé ainsi étiqueté. 1991, c. 48 COOPERATIVE CREDIT ASSOCIATIONS ACT 1992, c. 51, s. 31(1) 43. (1) Paragraph (c) of the definition “court” in section 2 of the Cooperative Credit Associations Act is replaced by the following: (c) in the Provinces of Nova Scotia, British Columbia, and Prince Edward Island, the Supreme Court of the Province, 1992, c. 51, s. 31(2) (2) Paragraph (e) of the definition “court” in section 2 of the Act is replaced by the following: (e) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court of the Province, and R.S., c. C-46 CRIMINAL CODE 1992, c. 51, s. 32(1) 44. (1) The definition “court of appeal” in section 2 of the Criminal Code is replaced by the following: “court of appeal” « cour d’appel » “court of appeal” means, in all provinces, the Court of Appeal. 1992, c. 51, s. 32(3) (2) Paragraph (c) of the definition “superior court of criminal jurisdiction” in section 2 of the Act is replaced by the following: (c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Court of Appeal or the Supreme Court, 1992, c. 51, s. 32(4); 1999, c. 3, s. 25; 2002, c. 7, s. 137(2) (3) Paragraphs (e) to (h) of the definition “superior court of criminal jurisdiction” in section 2 of the Act are replaced by the following: (e) in the Province of Newfoundland and Labrador, Yukon and the Northwest Territories, the Supreme Court, and (f) in Nunavut, the Nunavut Court of Justice; C. 3 2001, c. 41, s. 2(1); 2002, c.7, s. 137(1) (4) Paragraph (b) of the definition “Attorney General” in section 2 of the English version of the Act is replaced by the following: Correct certain anomalies, inconsistenci (b) with respect to Yukon, the Northwest Territories and Nunavut, or with respect to proceedings commenced at the instance of the Government of Canada and conducted by or on behalf of that Government in respect of a contravention of, a conspiracy or attempt to contravene, or counselling the contravention of, any Act of Parliament other than this Act or any regulation made under such an Act, means the Attorney General of Canada and includes his or her lawful deputy, 1995, c. 39, s. 139 45. Paragraphs (d) and (e) of the definition “superior court” in subsection 84(1) of the Act are replaced by the following: (d) in Nova Scotia, British Columbia, Prince Edward Island and a territory, the Supreme Court, and (e) in Newfoundland and Labrador, the Trial Division of the Supreme Court; R.S., c. 27 (2nd Supp.), s. 10 (Sch., subitem 6(6)); 2002, c. 7, s. 139 46. Paragraphs (c) and (d) of the definition “court” in subsection 164(8) of the Act are replaced by the following: (c) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court, (d) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, in Yukon and in the Northwest Territories, the Supreme Court, and 1992, c. 51, s. 35(1) 47. (1) Paragraph 188(4)(c) of the Act is replaced by the following: (c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Chief Justice of the Supreme Court; 1992, c. 51, s. 35(2) (2) Paragraph 188(4)(e) of the Act is replaced by the following: (e) in the Province of Newfoundland and Labrador, the Chief Justice of the Supreme Court, Trial Division; and 2013-2014-2015 Corriger des anomalies, contradictions ou 48. Paragraph (a) of the definition “Minister of Health” in subsection 287(6) of the Act is replaced by the following: (a) in the Provinces of Ontario, Quebec, New Brunswick, Manitoba, Prince Edward Island and Newfoundland and Labrador, the Minister of Health, R.S., c. 27 (2nd Supp.), s. 10 (Sch., subitem 6(9)); 2002, c. 7, s. 142 49. Paragraphs (c) and (d) of the definition “court” in subsection 320(8) of the Act are replaced by the following: (c) in the Province of Newfoundland and Labrador, the Supreme Court, Trial Division, (d) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, in Yukon and in the Northwest Territories, the Supreme Court, and 2002, c. 13, s. 17(1) 50. Paragraph 482(2)(l) of the Act is replaced by the following: (l) the Provincial Court of Newfoundland and Labrador; 1992, c. 51, s. 37 51. Paragraph (d) of the definition “judge” in section 493 of the Act is replaced by the following: (d) in the Provinces of Nova Scotia, New Brunswick, Manitoba, British Columbia, Prince Edward Island, Saskatchewan, Alberta and Newfoundland and Labrador, a judge of the superior court of criminal jurisdiction of the Province, R.S., c. 27 (1st Supp.), s. 203 52. The portion of subsection 527(5) of the French version of the Act before paragraph (a) is replaced by the following: Détention dans d’autres cas (5) Lorsque la comparution du prisonnier est requise aux fins visées au paragraphe (1), le juge ou juge de la cour provinciale donne, dans l’ordonnance, des instructions appropriées sur la manière : R.S., c. 27 (2nd Supp.), s. 10 (Sch., subitem 6(11)) 53. (1) Paragraph (f) of the definition “judge” in section 552 of the Act is replaced by the following: C. 3 Correct certain anomalies, inconsistenci (f) in the Province of Prince Edward Island, a judge of the Supreme Court, (2) The definition “judge” in section 552 of the Act is amended by adding the following after paragraph (h): (h.1) in the Province of Newfoundland and Labrador, a judge of the Trial Division of the Supreme Court, 1999, c. 3, s. 52(4) 54. Subsection 686(5.2) of the French version of the Act is replaced by the following: Procès : Nunavut (5.2) L’accusé à qui la Cour d’appel du Nunavut ordonne de subir un nouveau procès devant juge et jury peut néanmoins, avec le consentement du poursuivant, choisir d’être jugé par un juge sans jury. Son choix est réputé être un nouveau choix au sens du paragraphe 561.1(1), le paragraphe 561.1(6) s’appliquant avec les adaptations nécessaires. 1996, c. 34, s. 2(2) 55. (1) Paragraph 745.6(3)(c) of the Act is replaced by the following: (c) in relation to the Province of Newfoundland and Labrador, the Chief Justice of the Supreme Court, Trial Division; 1996, c. 34, s. 2(2) (2) Paragraph 745.6(3)(e) of the Act is replaced by the following: (e) in relation to the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Chief Justice of the Supreme Court; and 1992, c. 51, s. 43(1) 56. (1) Paragraph 812(1)(c) of the Act is replaced by the following: (c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court; R.S., c. 27 (2nd Supp.), s. 10 (Sch., subitem 6(16)) (2) Paragraphs 812(1)(f) and (g) of the Act are replaced by the following: (g) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court; 2013-2014-2015 Corriger des anomalies, contradictions ou 57. The reference to “The Supreme Court, Trial Division” in column II of the schedule to Part XXV of the Act is replaced by a reference to “The Supreme Court”. 58. The reference to “Newfoundland” in column I of the schedule to Part XXV of the Act is replaced by a reference to “Newfoundland and Labrador”. 59. The reference to “The Supreme Court” in column II of the schedule to Part XXV of the Act, opposite the reference to “Newfoundland and Labrador” in column I, is replaced by a reference to “The Trial Division of the Supreme Court”. R.S., c. 1 (2nd Supp.) CUSTOMS ACT 60. Subsections 12(1) and (2) of the French version of the Customs Act are replaced by the following: Déclaration 12. (1) Sous réserve des autres dispositions du présent article, ainsi que des circonstances et des conditions réglementaires, toutes les marchandises importées doivent être déclarées au bureau de douane le plus proche, doté des attributions prévues à cet effet, qui soit ouvert. Modalités (2) La déclaration visée au paragraphe (1) est à faire selon les modalités réglementaires de temps et de forme fixées par le gouverneur en conseil. 2002, c. 7, s. 152 61. (1) Paragraph (c) of the definition “court” in subsection 71(2) of the Act is replaced by the following: (c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, in Yukon and in the Northwest Territories, the Supreme Court, 1992, c. 51, s. 44(1) (2) Paragraph (f) of the definition “court” in subsection 71(2) of the Act is replaced by the following: (f) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court, and C. 3 2001, c. 25, s. 75 62. Subsection 138(1) of the French version of the Act is replaced by the following: Revendication de droits 138. (1) En cas de saisie-confiscation de marchandises ou d’un moyen de transport effectuée en vertu de la présente loi ou en cas de détention d’un moyen de transport en vertu du paragraphe 97.25(2), toute personne qui, sauf si elle était en possession de l’objet au moment de la saisie ou de la détention, revendique à cet égard un droit en qualité de propriétaire, de créancier hypothécaire, de créancier privilégié ou en toute autre qualité comparable peut, dans les quatre-vingt-dix jours suivant la saisie ou la détention, demander que le ministre rende la décision visée à l’article 139. 2002, c. 7, par. 272(2)(b) 63. (1) Paragraph 139.1(2)(c) of the Act is replaced by the following: Correct certain anomalies, inconsistenci (c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, Yukon and the Northwest Territories, the Supreme Court; 2001, c. 25, s. 75 (2) Paragraph 139.1(2)(e) of the Act is replaced by the following: (e) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court; and 1997, c. 36 CUSTOMS TARIFF 64. The definition “country” in subsection 2(1) of the Customs Tariff is replaced by the following: “country” « pays » “country”, unless the context otherwise requires, includes an external or dependent territory of a country and any other prescribed territory. 65. Subsection 52(2) of the French version of the Act is replaced by the following: Renvois (2) Il est entendu qu’il peut être précisé, dans le règlement d’application du présent article qui incorpore par renvoi un document ou texte législatif, que celui-ci est incorporé avec ses modifications successives. 2013-2014-2015 Corriger des anomalies, contradictions ou 66. Subparagraph 133(a)(ii) of the French version of the Act is replaced by the following: (ii) ce qui constitue des justificatifs convaincants établissant l’exportation des marchandises; 67. Tariff item No. 0909.61.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing (a) in the column “Tarif de préférence / Taux initial”, the reference to “En fr.” after the abbreviation “TACI” with a reference to “S/O”; and (b) in the column “Tarif de préférence / Taux final”, the reference to “En fr. (A)” after the abbreviation “TACI” with a reference to “S/O”. 68. Tariff item No. 2852.90.10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing (a) in the column “Tarif de préférence / Taux initial”, the reference to “En fr.” after the abbreviation “TACI” with a reference to “S/O”; and (b) in the column “Tarif de préférence / Taux final”, the reference to “En fr. (A)” after the abbreviation “TACI” with a reference to “S/O”. 69. Tariff item No. 4910.00.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing (a) in the column “Tarif de préférence / Taux initial”, the reference to “S/O” after the abbreviation “TAU” with a reference to “En fr.”; (b) in the column “Tarif de préférence / Taux final”, the reference to “S/O” after the abbreviation “TAU” with a reference to “En fr. (A)”; C. 3 Correct certain anomalies, inconsistenci (c) in the column “Tarif de préférence / Taux initial”, the reference to “S/O” after the abbreviation “TNZ” with a reference to “En fr.”; and (d) in the column “Tarif de préférence / Taux final”, the reference to “S/O” after the abbreviation “TNZ” with a reference to “En fr. (A)”. 70. Tariff item No. 6005.33.91 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing, in the column “Tarif de préférence / Taux initial”, the reference to “S/O” after the abbreviation “TPMD” with a reference to “En fr.”. 71. The Description of Goods of tariff item No. 8302.41.10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “(à l’exception des verrous à goupille), devant servir à la fabrication ou à la réparation de mécanismes de commande d’engrenage pour fenêtres” with a reference to “(à l’exception des verrous à goupille), devant servir à la fabrication de fenêtres à battants ou de fenêtres à auvent”. 72. Tariff item No. 8483.40.00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing (a) in the column “Tarif de préférence / Taux initial”, the reference to “S/O” after the abbreviation “TAU” with a reference to “En fr.”; (b) in the column “Tarif de préférence / Taux final”, the reference to “S/O” after the abbreviation “TAU” with a reference to “En fr. (A)”; (c) in the column “Tarif de préférence / Taux initial”, the reference to “S/O” after the abbreviation “TNZ” with a reference to “En fr.”; and (d) in the column “Tarif de préférence / Taux final”, the reference to “S/O” after the abbreviation “TNZ” with a reference to “En fr. (A)”. 2013-2014-2015 Corriger des anomalies, contradictions ou 73. The Description of Goods of tariff item No. 8518.30.91 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “Écouteurs” with a reference to “Casque d’écoute et écouteurs,”. R.S., c. D-1 2000, c. 31, s. 5 DEFENCE PRODUCTION ACT 74. Subparagraph 43(c)(vii) of the Defence Production Act is replaced by the following: (vii) security assessments referred to in subsection 38(3) or 39.1(3); and R.S., c. V-1; 2000, c. 34, par. 95(a)(F) DEPARTMENT OF VETERANS AFFAIRS ACT 1999, c. 10, s. 37 75. Paragraphs 5(g.5) and (g.6) of the French version of the Department of Veterans Affairs Act are replaced by the following: g.5) sous réserve des règlements pris au titre de l’alinéa g.4), autorisant le ministre à fixer les normes de prestation des services visés à l’alinéa g.1); g.6) permettant au ministre de conclure avec tout organisme une entente stipulant la prestation par cet organisme de tout ou partie des services visés à l’alinéa g.1); R.S., c. 3 (2nd Supp.) DIVORCE ACT 1992, c. 51, s. 46(1) 76. (1) Paragraph (a.1) of the definition “court” in subsection 2(1) of the Divorce Act is replaced by the following: (a.1) for the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court of the Province, 1992, c. 51, s. 46(2) (2) Paragraph (c) of the definition “court” in subsection 2(1) of the Act is replaced by the following: (c) for the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court of the Province, 22 2005, c. 26 C. 3 Correct certain anomalies, inconsistenci ECONOMIC DEVELOPMENT AGENCY OF CANADA FOR THE REGIONS OF QUEBEC ACT 77. Paragraph 11(1)(a.1) of the English version of the Economic Development Agency of Canada for the Regions of Quebec Act is replaced by the following: (a.1) plan and implement mechanisms to facilitate cooperation and concerted action with Quebec and communities in Quebec; R.S., c. E-3 ELECTORAL BOUNDARIES READJUSTMENT ACT 1993, c. 28, s. 78 (Sch. III, item 45); 1998, c. 15, s. 25 78. Subsection 2(2) of the English version of the Electoral Boundaries Readjustment Act is replaced by the following: Reference to a province or provinces (2) In this Act, a reference to a province or to provinces does not include Yukon, the Northwest Territories or Nunavut. 79. Subsection 13(1) of the Act is replaced by the following: Return of Chief Statistician 13. (1) As soon as possible after the completion of any decennial census, the Chief Statistician shall prepare and send to the Minister and to the Chief Electoral Officer a return certified by the Chief Statistician showing the population of Canada and of each of the provinces and the population of Canada by electoral districts and by dissemination areas as ascertained by that census. 80. The English version of the Act is amended by replacing “chairman” with “chairperson” in the following provisions: (a) section 4; (b) subsection 5(2); (c) section 9; (d) paragraph 13(2)(a); and (e) subsection 20(1). R.S., c. E-4 ELECTRICITY AND GAS INSPECTION ACT 2011, c. 21, s. 123(E) 81. Subsection 26(5) of the English version of the Electricity and Gas Inspection Act is replaced by the following: 2013-2014-2015 Corriger des anomalies, contradictions ou Restrictions (5) No person who is an accredited meter verifier or a seller of electricity, gas or meters or who is employed by or is the agent or mandatary of an accredited meter verifier or a seller of electricity, gas or meters may be appointed or designated under this section or act as a person so appointed or designated. R.S., c. E-17 EXPLOSIVES ACT 1993, c. 32, s. 3(1) 82. Paragraph 5(b) of the French version of the Explosives Act is replaced by the following: b) de fixer la durée de validité des licences, permis et certificats visés à l’article 7 et des permis visés à l’article 9, leurs conditions de délivrance et les droits à payer pour les obtenir et de prévoir leur annulation et leur suspension; R.S., c. F-4; 1993, c. 3, s. 2 FARM PRODUCTS AGENCIES ACT 83. Subsection 5(2) of the English version of the Farm Products Agencies Act is replaced by the following: Expenses (2) Each member of the Council is entitled to be paid any travel and living expenses incurred by them in the performance of their duties under this Act that are provided by by-law of the Council made under paragraph 12(c). 2003, c. 22, s. 166(E) 84. Section 14 of the English version of the Act is replaced by the following: Superannuation 14. Any member of the Council who, under the terms of their appointment, is required to devote the whole of their time to the performance of their duties as a member is deemed to be employed in the public service for the purposes of the Public Service Superannuation Act and to be employed in the federal public administration for the purposes of the Government Employees Compensation Act and any regulations made under section 9 of the Aeronautics Act. 2011, c. 25, s. 35 85. Subsection 16(1) of the Act is replaced by the following: Establishment of agencies 16. (1) The Governor in Council may, by proclamation, establish an agency with powers relating to any farm product or farm products C. 3 Correct certain anomalies, inconsistenci the marketing of which in interprovincial and export trade is not regulated under the Canadian Dairy Commission Act if the Governor in Council is satisfied that a majority of the producers of the farm product or of each of the farm products in Canada is in favour of the establishment of an agency. 86. The portion of paragraph 17(2)(a) of the English version of the Act before subparagraph (i) is replaced by the following: (a) designate any farm product or farm products, in respect of which the Governor in Council is authorized under subsection 16(1) to establish an agency, as an additional product or products in relation to which an agency previously established under that subsection may exercise its powers and indicate whether those powers may be exercised in relation to 87. Section 20 of the English version of the Act is replaced by the following: Salaries and fees 20. (1) A member of an agency who devotes the whole of their time or a portion of their time on a continuous basis to the performance of their duties as a member shall be paid by the agency a salary to be fixed by the Governor in Council on the recommendation of the Council, and the other members of the agency shall be paid by the agency any fees for attendances at meetings of the agency or any of its committees that are provided by by-law of the agency made under paragraph 25(c). Expenses (2) Each member of an agency or of a consultative or advisory committee of an agency is entitled to be paid by the agency any travel and living expenses incurred by them in the performance of their duties under this Act that are provided by by-law of the agency made under paragraph 25(c). 88. Paragraph 22(1)(g) of the English version of the Act is replaced by the following: (g) by order, require any person designated by it who is engaged in the marketing of any regulated product in relation to which it may exercise its powers, or any person who is a 2013-2014-2015 Corriger des anomalies, contradictions ou member of a class of persons designated by it and who is so engaged, to deduct from any amount payable by that person to any other person engaged in the production or marketing of the regulated product any amount payable to the agency by the other person by way of licence fees, levies or charges provided for in any marketing plan that the agency is authorized to implement and to remit all amounts so deducted to the agency; 89. Subsection 34(3) of the English version of the Act is replaced by the following: Assistance to inspectors (3) The owner or person in charge of any place referred to in subsection (1) and every person found in that place shall give an inspector all reasonable assistance to enable the inspector to carry out their duties and functions under this Act and shall furnish the inspector with any information with respect to any regulated product found in that place that the inspector may reasonably require. 90. Section 35 of the English version of the Act is replaced by the following: Obstruction of inspectors 35. (1) No person shall obstruct or hinder an inspector engaged in carrying out their duties and functions under this Act. False statements (2) No person shall knowingly make a false or misleading statement, either orally or in writing, to an inspector engaged in carrying out their duties and functions under this Act. 91. Paragraph 37(1)(b) of the English version of the Act is replaced by the following: (b) fails to comply with a requirement of the Council under paragraph 7(1)(h) or (i) that is applicable to that person, or 1993, c. 3, s. 12 92. Section 46 of the Act is replaced by the following: Information obtained under Customs Act 46. An agency may authorize any person or person within a class of persons to receive customs information as defined in subsection 107(1) of the Customs Act and, subject to any conditions that the agency may specify, a person so authorized is legally entitled to the information. 26 R.S., c. F-11 C. 3 Correct certain anomalies, inconsistenci FINANCIAL ADMINISTRATION ACT 2001, c. 4, s. 160 93. Subsection 61(1) of the French version of the Financial Administration Act is replaced by the following: Aliénation de biens publics 61. (1) Sous réserve des autres lois fédérales, il ne peut être effectué de transfert, bail ni prêt portant sur des biens publics qu’en conformité avec la Loi sur les immeubles fédéraux et les biens réels fédéraux, dans le cas d’un immeuble fédéral ou d’un bien réel fédéral au sens de cette loi, et en conformité avec le paragraphe (2) dans le cas de tout autre bien public. 2014, c. 20, s. 188 94. Paragraph 89.1(3)(b) of the French version of the Act is replaced by the following: b) en vertu du paragraphe 5(2) de la Loi sur la Société canadienne d’hypothèques et de logement, du paragraphe 9(2) de la Loi sur la Corporation commerciale canadienne, du paragraphe 11(1) de la Loi sur la Commission canadienne du lait ou du paragraphe 34(3) de la Loi sur la Société d’expansion du CapBreton; 1992, c. 51, s. 49(1) 95. (1) Paragraph 118(2)(a) of the Act is replaced by the following: (a) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court of the Province; 1992, c. 51, s. 49(2) (2) Paragraph 118(2)(d) of the Act is replaced by the following: (d) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court of the Province; and 1992, c. 1, s. 72 96. The reference to “Commissariats à l’information et à la protection de la vie privée au Canada” in column I of Schedule I.1 to the Act is replaced by a reference to “Commissariats à l’information et à la protection de la vie privée du Canada”. 2013-2014-2015 R.S., c. F-14 R.S., c. 27 (2nd Supp.), s. 10 (Sch., item 10); 2002, c. 7, s. 173 Corriger des anomalies, contradictions ou FISHERIES ACT 97. Paragraphs (c) and (d) of the definition “judge” in section 74 of the Fisheries Act are replaced by the following: (c) in the Province of Newfoundland and Labrador, a judge of the Trial Division of the Supreme Court, (d) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, Yukon and the Northwest Territories, a judge of the Supreme Court, and 2010, c. 18 GENDER EQUITY IN INDIAN REGISTRATION ACT 98. Section 4 of the Gender Equity in Indian Registration Act is replaced by the following: Definitions 4. In sections 5 to 9, “band”, “Band List”, “council of a band”, “registered” and “Registrar” have the same meaning as in subsection 2(1) of the Indian Act. R.S., c. G-5 GOVERNMENT EMPLOYEES COMPENSATION ACT 99. Subparagraph 4(1)(a)(i) of the French version of the Government Employees Compensation Act is replaced by the following: (i) soit blessés dans un accident survenu par le fait et à l’occasion de leur travail, 1990, c. 21 HEALTH OF ANIMALS ACT 100. Section 10 of the French version of the Health of Animals Act is replaced by the following: Déplacement d’animaux malades 10. Il est interdit, sans permis délivré par l’inspecteur ou l’agent d’exécution, de mener au marché, à une foire ou en tout autre lieu un animal dont on sait soit qu’il est contaminé par une maladie déclarable ou une substance toxique soit qu’il y a été exposé. C. 3 Correct certain anomalies, inconsistenci 101. Subsection 25(3) of the French version of the Act is replaced by the following: Avis (3) L’ordre est signifié au propriétaire ou à la personne concernée, soit en mains propres, soit par envoi postal ou autre, sous forme d’avis en précisant éventuellement le délai ou les modalités d’exécution. 102. Subsection 31(5) of the French version of the Act is replaced by the following: Avis (5) L’ordre est signifié au propriétaire ou à l’exploitant, soit en mains propres, soit par envoi postal ou autre, sous forme d’avis en précisant éventuellement le délai ou les modalités d’exécution. 103. Subsection 37(2) of the French version of the Act is replaced by the following: Avis (2) L’ordre est signifié au propriétaire ou à la personne concernée, soit en mains propres, soit par envoi postal ou autre, sous forme d’avis en précisant éventuellement le délai ou les modalités d’exécution. 104. Subsection 43(2) of the French version of the Act is replaced by the following: Avis (2) L’ordre est signifié au propriétaire ou à la personne concernée, soit en mains propres, soit par envoi postal ou autre, sous forme d’avis en précisant éventuellement le délai ou les modalités d’exécution. 105. Subsection 48(3) of the French version of the Act is replaced by the following: Avis (3) L’ordre est signifié au propriétaire ou à la personne concernée, soit en mains propres, soit par envoi postal ou autre, sous forme d’avis en précisant éventuellement le délai ou les modalités d’exécution. 106. Paragraph 55(c) of the English version of the Act is replaced by the following: 2013-2014-2015 Corriger des anomalies, contradictions ou (c) permitting compensation for any costs related to the disposal of animals and things and for determining the amounts of the compensable costs, including maximum amounts, or a manner of calculating them. 2012, c. 19, s. 511(2)(E) 107. Subsection 61(2) of the French version of the Act is replaced by the following: Débiteurs (2) Sont alors débiteurs de ces frais soit les personnes qui sont à l’origine de la présence ou de la propagation de la maladie ou de la substance toxique en cause ou qui y ont contribué, par leur faute ou leur négligence, soit celles qui sont légalement responsables de telles personnes. 2001, c. 27 IMMIGRATION AND REFUGEE PROTECTION ACT 108. Subsection 16(3) of the English version of the Immigration and Refugee Protection Act is replaced by the following: Evidence relating to identity (3) An officer may require or obtain from a permanent resident or a foreign national who is arrested, detained, subject to an examination or subject to a removal order, any evidence — photographic, fingerprint or otherwise — that may be used to establish their identity or compliance with this Act. 109. Paragraph 37(1)(b) of the English version of the Act is replaced by the following: (b) engaging, in the context of transnational crime, in activities such as people smuggling, trafficking in persons or laundering of money or other proceeds of crime. 110. Subsections 63(2) and (3) of the Act are replaced by the following: Right to appeal — visa and removal order (2) A foreign national who holds a permanent resident visa may appeal to the Immigration Appeal Division against a decision to make a removal order against them made under subsection 44(2) or made at an admissibility hearing. C. 3 Right to appeal removal order (3) A permanent resident or a protected person may appeal to the Immigration Appeal Division against a decision to make a removal order against them made under subsection 44(2) or made at an admissibility hearing. Correct certain anomalies, inconsistenci 111. Subsection 70(1) of the English version of the Act is replaced by the following: Decision binding 70. (1) An officer, in examining a permanent resident or a foreign national, is bound by the decision of the Immigration Appeal Division to allow an appeal in respect of the permanent resident or foreign national. 2008, c. 3, s. 4 112. Subsection 77(1) of the French version of the Act is replaced by the following: Dépôt du certificat 77. (1) Le ministre et le ministre de la Citoyenneté et de l’Immigration signent et déposent à la Cour fédérale le certificat attestant qu’un résident permanent ou un étranger est interdit de territoire pour raison de sécurité ou pour atteinte aux droits humains ou internationaux, grande criminalité ou criminalité organisée. 113. Paragraph 92(1)(c) of the French version of the Act is replaced by the following: c) ceux que celui-ci a produits conjointement avec un autre gouvernement ou organisme public en vue d’assurer l’harmonisation du règlement avec une autre législation; 114. The portion of subsection 112(3) of the English version of the Act before paragraph (a) is replaced by the following: Restriction (3) Refugee protection may not be conferred on an applicant who 115. Paragraph 127(a) of the French version of the Act is replaced by the following: a) fait, directement ou indirectement, des présentations erronées sur un fait important quant à un objet pertinent ou une réticence sur ce fait, et de ce fait entraîne ou risque d’entraîner une erreur dans l’application de la présente loi; 2013-2014-2015 Corriger des anomalies, contradictions ou 116. Section 142 of the French version of the Act is replaced by the following: Obligations 142. Les agents de la paix et les responsables immédiats d’un poste d’attente doivent, sur ordre de l’agent, exécuter les mesures — mandats et autres décisions écrites — prises au titre de la présente loi en vue de l’arrestation, de la garde ou du renvoi. 117. Sections 196 and 197 of the French version of the Act are replaced by the following: Appels 196. Malgré l’article 192, il est mis fin à l’affaire portée en appel devant la Section d’appel de l’immigration si l’intéressé est, alors qu’il ne fait pas l’objet d’un sursis prononcé au titre de l’ancienne loi, visé par la restriction du droit d’appel prévue par l’article 64 de la présente loi. Sursis 197. Malgré l’article 192, l’intéressé qui fait l’objet d’un sursis prononcé au titre de l’ancienne loi et qui n’a pas respecté les conditions du sursis, est assujetti à la restriction du droit d’appel prévue par l’article 64 de la présente loi, le paragraphe 68(4) lui étant par ailleurs applicable. R.S., c. I-5 R.S., c. 27 (2nd Supp.), s. 10 (Sch., item 13); 2002, c. 7, s. 183 INDIAN ACT 118. Paragraphs 14.3(5)(c) and (d) of the Indian Act are replaced by the following: (c) in the Province of Newfoundland and Labrador, before the Trial Division of the Supreme Court; (d) in the Province of Nova Scotia, British Columbia or Prince Edward Island, in Yukon or in the Northwest Territories, before the Supreme Court; or 1991, c. 47 INSURANCE COMPANIES ACT 119. The long title of the French version of the Insurance Companies Act is replaced by the following: Loi concernant les sociétés d’assurances et les sociétés de secours mutuel C. 3 1992, c. 51, s. 55(1) 120. (1) Paragraph (c) of the definition “court” in subsection 2(1) of the Act is replaced by the following: Correct certain anomalies, inconsistenci (c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court of the Province, 1992, c. 51, s. 55(2) (2) Paragraph (e) of the definition “court” in subsection 2(1) of the Act is replaced by the following: (e) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court of the Province, and 121. The heading of Part XII of the French version of the Act is replaced by the following: SOCIÉTÉS DE SECOURS MUTUEL 2007, c. 1 INTERNATIONAL BRIDGES AND TUNNELS ACT 122. Subsection 7(1.1) of the French version of the International Bridges and Tunnels Act is replaced by the following: Consultation (1.1) Le ministre peut, s’il est d’avis que, eu égard aux circonstances, il est nécessaire de le faire, consulter le gouvernement provincial et la municipalité ayant compétence à l’égard du lieu où se trouve le pont ou tunnel international à modifier ou de celui où il sera construit ainsi que toute personne qu’il estime directement intéressée en l’occurrence. 123. Subsection 24(1.1) of the French version of the Act is replaced by the following: Consultation (1.1) Le ministre peut, s’il est d’avis que, eu égard aux circonstances, il est nécessaire de le faire, consulter le gouvernement provincial et la municipalité ayant compétence à l’égard du lieu où se trouve le pont ou tunnel international faisant l’objet de la demande ainsi que toute personne qu’il estime directement intéressée en l’occurrence. 2013-2014-2015 R.S., c. I-21 Corriger des anomalies, contradictions ou INTERPRETATION ACT 124. (1) The definitions “Her Majesty”, “His Majesty”, “the Queen”, “the King” or “the Crown” and “Her Majesty’s Realms and Territories” in subsection 35(1) of the English version of the Interpretation Act are replaced by the following: “Her Majesty”, “His Majesty”, “the Queen”, “the King” or “the Crown” « Sa Majesté », « la Reine », « le Roi » ou « la Couronne » “Her Majesty”, “His Majesty”, “the Queen”, “the King” or “the Crown” means the Sovereign of the United Kingdom, Canada and Her or His other Realms and Territories, and Head of the Commonwealth; “Her Majesty’s Realms and Territories” or “His Majesty’s Realms and Territories” « royaumes et territoires de Sa Majesté » “Her Majesty’s Realms and Territories” or “His Majesty’s Realms and Territories” means all realms and territories under the sovereignty of Her or His Majesty; (2) Paragraph (a) of the definition “standard time” in subsection 35(1) of the Act is replaced by the following: (a) in relation to the Province of Newfoundland and Labrador, Newfoundland standard time, being three hours and thirty minutes behind Greenwich time, 1992, c. 51, s. 56(1) (3) Paragraph (a) of the definition “superior court” in subsection 35(1) of the Act is replaced by the following: (a) in the Province of Newfoundland and Labrador, the Supreme Court, 1992, c. 51, s. 56(2) (4) Paragraph (d) of the definition “superior court” in subsection 35(1) of the Act is replaced by the following: (d) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Court of Appeal and the Supreme Court of the Province, and C. 3 Correct certain anomalies, inconsistenci R.S., c. J-1 JUDGES ACT 2012, c. 31, s. 210 125. (1) The portion of section 18 of the Judges Act before paragraph (a) is replaced by the following: Court of Appeal and Supreme Court of Prince Edward Island 18. The yearly salaries of the judges of the Court of Appeal of Prince Edward Island and of the Supreme Court of Prince Edward Island are as follows: 2012, c. 31, s. 210 (2) Paragraphs 18(b) to (d) of the Act are replaced by the following: (b) the two other judges of the Court of Appeal, $288,100 each; (c) the Chief Justice of the Supreme Court, $315,900; and (d) the three other judges of the Supreme Court, $288,100 each. 1992, c. 51, s. 7(4); 2006, c. 11, s. 3 126. Subsection 24(6) of the Act is replaced by the following: Definition of “appeal court” (6) In this section, “appeal court” means, in relation to each of the Provinces of Ontario, Quebec, Nova Scotia, New Brunswick, Manitoba, British Columbia, Prince Edward Island, Saskatchewan, Alberta and Newfoundland and Labrador, the Court of Appeal of the Province. 127. Paragraph 36(1)(b) of the Act is replaced by the following: (b) to a judge of the Court of Appeal of Prince Edward Island or the Supreme Court of Prince Edward Island for attending at the city of Charlottetown; or 2006, c. 11, s. 15 128. The portion of subsection 52.14(1) of the French version of the Act before paragraph (a) is replaced by the following: Approbation du partage 52.14 (1) Sous réserve des paragraphes (3) et (3.1), l’approbation par le ministre du partage des prestations de pension entraîne l’attribution à l’époux, ex-époux ou ancien conjoint de fait du juge d’une part des prestations de pension, constituée de l’une des sommes suivantes : 2013-2014-2015 2002, c. 20 Corriger des anomalies, contradictions ou LEGISLATIVE INSTRUMENTS REENACTMENT ACT 129. Subsection 9(1) of the French version of the Legislative Instruments Re-enactment Act is replaced by the following: Examen 9. (1) Le ministre de la Justice fait, dans les cinq ans qui suivent la date d’entrée en vigueur de la présente loi, un examen de la mise en oeuvre et de l’application de l’article 4. 2004, c. 11 LIBRARY AND ARCHIVES OF CANADA ACT 2006, c. 9, s. 179.1 130. The definition “institution fédérale” in section 2 of the French version of the Library and Archives of Canada Act is replaced by the following: « institution fédérale » “government institution” « institution fédérale » S’entend au sens de l’article 3 de la Loi sur l’accès à l’information ou de l’article 3 de la Loi sur la protection des renseignements personnels et vise en outre toute institution désignée par le gouverneur en conseil. R.S., c. 25 (1st Supp.) MEAT INSPECTION ACT 1995, c. 40, s. 69(2) 131. Subsection 21(3) of the English version of the Meat Inspection Act is replaced by the following: Contravention of subsection 13(2) or regulations (3) Every person who contravenes or fails to comply with subsection 13(2) or the regulations is guilty of an offence punishable on summary conviction and liable to a fine not exceeding $50,000. R.S., c. M-6 MERCHANT SEAMEN COMPENSATION ACT R.S., c. 27 (2nd Supp.), s. 10 (Sch., item 16); 1990, c. 16, s. 17 132. Paragraphs 21(c) and (c.1) of the Merchant Seamen Compensation Act are replaced by the following: (c) if the employer resides or carries on business in the Province of Newfoundland and Labrador, the clerk of the Trial Division of the Supreme Court of Newfoundland and Labrador, C. 3 Correct certain anomalies, inconsistenci (c.1) if the employer resides or carries on business in the Province of British Columbia or Prince Edward Island, the registrar of the Supreme Court of the Province, or 133. The portion of section 35 of the Act after paragraph (c) is replaced by the following: but no order shall increase an amount, percentage or maximum rate of earnings to an amount, percentage or maximum rate of earnings that exceeds the highest equivalent amount, percentage or maximum rate of earnings specified, at the time the order is made, in the enactments of the Legislature of the Province of Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador relating to compensation of workers and their dependants for accidents occurring to workers during the course of their employment. R.S., c. N-5 1998, c. 35, s. 82 NATIONAL DEFENCE ACT 134. Paragraph 250.42(c) of the French version of the National Defence Act is replaced by the following: c) qui concernent la vie privée ou la sécurité d’une personne dans le cas où la vie privée ou la sécurité de cette personne l’emporte sur l’intérêt du public à les connaître. R.S., c. N-23 NEWFOUNDLAND ADDITIONAL FINANCIAL ASSISTANCE ACT 135. Sections 1 and 2 of the Newfoundland Additional Financial Assistance Act are replaced by the following: Short title 1. This Act may be cited as the Newfoundland and Labrador Additional Financial Assistance Act. Annual payment to Newfoundland and Labrador by way of additional financial assistance 2. In addition to all other payments, grants, subsidies and allowances payable to the Province of Newfoundland and Labrador, the Minister of Finance, on behalf of the Government of Canada, shall, out of the Consolidated Revenue Fund, cause to be paid to the Province of Newfoundland and Labrador in each and every fiscal year, until otherwise provided by 2013-2014-2015 Corriger des anomalies, contradictions ou any agreement in that behalf entered into between the Government of Canada and the Government of Newfoundland and Labrador, an annual amount, by way of additional financial assistance as contemplated by Term 29 of the Terms of Union of Newfoundland with Canada, of eight million dollars. 1997, c. 9 NUCLEAR SAFETY AND CONTROL ACT 136. Section 80 of the Nuclear Safety and Control Act is replaced by the following: Licences 1996, c. 31 80. A licence that is issued pursuant to regulations made under paragraph 9(b) of the Atomic Energy Control Act and that is in force immediately before the commencement day is deemed to have been issued under section 24 of this Act and to be in force for the remainder of the period for which it was issued under the Atomic Energy Control Act and any fees paid or payable under the AECB Cost Recovery Fees Regulations, 1996 in respect of such a licence are deemed to be paid or payable, as the case may be, under this Act. OCEANS ACT 137. Paragraph 17(1)(a) of the English version of the Oceans Act is replaced by the following: (a) subject to paragraphs (b) and (c), to the outer edge of the continental margin, determined in the manner under international law that results in the maximum extent of the continental shelf of Canada, the continental margin being the submerged prolongation of the land mass of Canada consisting of the seabed and subsoil of the shelf, the slope and the rise, but not including the deep ocean floor with its oceanic ridges or its subsoil; R.S., c. P-4 1993, c. 15, s. 52 PATENT ACT 138. The portion of subsection 73(3) of the French version of the Patent Act before paragraph (a) is replaced by the following: 38 Rétablissement C. 3 Correct certain anomalies, inconsistenci (3) Elle est rétablie si le demandeur : R.S., c. P-6 PENSION ACT 2000, c. 12, s. 219(2) 139. Subsection 45(3.02) of the French version of the Pension Act is replaced by the following: Suspension (3.02) Le ministre peut ordonner le versement, au survivant d’un membre décédé des forces dont la pension faisait l’objet d’une suspension au moment du décès, de la pension à laquelle le survivant aurait droit au titre des paragraphes (2), (2.1), (3) ou (3.01) si la pension n’avait pas fait l’objet de la suspension. 1995, c. 17, par. 73(b); 2000, c. 34, par. 95(b)(F) 140. Subsection 90(1) of the Act is replaced by the following: Expenses 90. (1) An applicant or pensioner who undergoes a medical examination required by the Minister is entitled to be paid a reasonable amount for travel and living expenses incurred by reason of the examination, in accordance with regulations made in relation to veterans health care under section 5 of the Department of Veterans Affairs Act. 2003, c. 2 PHYSICAL ACTIVITY AND SPORT ACT 141. Paragraph 33(2)(a) of the French version of the Physical Activity and Sport Act is replaced by the following: a) les états financiers du Centre accompagnés du rapport du vérificateur; 1990, c. 22 PLANT PROTECTION ACT 142. Subsection 6(3) of the French version of the Plant Protection Act is replaced by the following: Avis (3) L’interdiction est signifiée sous forme d’un avis soit en mains propres, soit par envoi postal ou autre, au propriétaire ou à la personne concernée. 143. Subsection 20(5) of the French version of the Act is replaced by the following: 2013-2014-2015 Avis Corriger des anomalies, contradictions ou (5) L’ordre est signifié au propriétaire ou à l’exploitant, soit en mains propres, soit par envoi postal ou autre, sous forme d’avis en précisant éventuellement le délai ou les modalités d’exécution. 144. Subsection 24(2) of the French version of the Act is replaced by the following: Avis (2) L’ordre est signifié au propriétaire ou à la personne concernée, soit en mains propres, soit par envoi postal ou autre, sous forme d’avis en précisant éventuellement le délai ou les modalités d’exécution. 145. Subsection 30(2) of the French version of the Act is replaced by the following: Avis (2) L’ordre est signifié au propriétaire ou à la personne concernée, soit en mains propres, soit par envoi postal ou autre, sous forme d’avis en précisant éventuellement le délai ou les modalités d’exécution. 146. Subsection 36(3) of the French version of the Act is replaced by the following: Avis (3) L’ordre est signifié au propriétaire ou à la personne concernée, soit en mains propres, soit par envoi postal ou autre, sous forme d’avis en précisant éventuellement le délai ou les modalités d’exécution. R.S., c. P-21 PRIVACY ACT 1998, c. 10, s. 194 147. The schedule to the Privacy Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS : Fraser River Port Authority Administration portuaire du fleuve Fraser Grain Transportation Agency Administrator Administrateur de l’Office du transport du grain North Fraser Port Authority Administration portuaire du North-Fraser Vancouver Port Authority Administration portuaire de Vancouver C. 3 2000, c. 17; 2001, c. 41, s. 48 PROCEEDS OF CRIME (MONEY LAUNDERING) AND TERRORIST FINANCING ACT Correct certain anomalies, inconsistenci 148. (1) Paragraph 32(5)(c) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is replaced by the following: (c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, Yukon and the Northwest Territories, the Supreme Court; (2) Paragraph 32(5)(e) of the Act is replaced by the following: (e) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court; and 1991, c. 30 PUBLIC SECTOR COMPENSATION ACT 149. Schedule I to the Public Sector Compensation Act is amended by striking out the following under the heading “OTHER PORTIONS OF THE PUBLIC SERVICE” : Grain Transportation Agency Office du transport du grain R.S., c. 32 (4th Supp.) 1992, c. 51, s. 61 RAILWAY SAFETY ACT 150. Paragraphs (a.1) and (b) of the definition “superior court” in subsection 4(1) of the Railway Safety Act are replaced by the following: (a.1) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court of the Province, (b) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court of the Province, 1997, c. 37 SAGUENAY-ST. LAWRENCE MARINE PARK ACT 151. Paragraph 17(q) of the French version of the Saguenay-St. Lawrence Marine Park Act is replaced by the following: 2013-2014-2015 Corriger des anomalies, contradictions ou q) la prise de toute mesure nécessaire à l’application de la présente loi. 1993, c. 37 SEIZED PROPERTY MANAGEMENT ACT 2001, c. 41, s. 108 152. Subsection 5(3) of the Seized Property Management Act is repealed. 2002, c. 29 SPECIES AT RISK ACT 153. Sections 98 and 99 of the English version of the Species at Risk Act are replaced by the following: Officers, etc., of corporations 98. If a corporation commits an offence, any officer, director or agent or mandatary of the corporation who directed, authorized, assented to, or acquiesced or participated in, the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted. Offences by employees or agents or mandataries 99. In any prosecution for an offence, the accused may be convicted of the offence if it is established that it was committed by an employee or an agent or mandatary of the accused, whether or not the employee, agent or mandatary has been prosecuted for the offence. 1997, c. 13 TOBACCO ACT 154. The portion of subsection 42.1(3) of the French version of the Tobacco Act before paragraph (a) is replaced by the following: Prise des règlements (3) Le gouverneur en conseil peut prendre un règlement en vertu de l’article 7, 14, 17, 33 ou 42 dans les cas suivants : 155. Subsection 60(4) of the Act is replaced by the following: Table in Parliament (4) A copy of an equivalency agreement in respect of which an order is made under subsection (3) must be tabled in each House of Parliament within the first 15 sitting days of that House after the order is made. 42 1992, c. 34 C. 3 Correct certain anomalies, inconsistenci TRANSPORTATION OF DANGEROUS GOODS ACT, 1992 2009, c. 9, s. 26 156. Section 27.3 of the French version of the Transportation of Dangerous Goods Act, 1992 is replaced by the following: Mesure de sûreté prise par le sousministre autorisé par le ministre 27.3 (1) Le ministre peut, sous réserve des restrictions et conditions qu’il précise, autoriser le sous-ministre des Transports à prendre des mesures de sûreté dans les cas où celui-ci estime que de telles mesures sont immédiatement requises pour la sécurité publique et où les conditions prévues aux alinéas 27.2(2)a) et b) sont réunies. Période de validité (2) La mesure de sûreté entre en vigueur dès sa prise et le demeure pendant quatre-vingt-dix jours, à moins que le ministre ou le sousministre ne l’abroge plus tôt. 1991, c. 45 TRUST AND LOAN COMPANIES ACT 1992, c. 51, s. 66(1) 157. (1) Paragraph (c) of the definition “court” in section 2 of the Trust and Loan Companies Act is replaced by the following: (c) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court of the Province, 1992, c. 51, s. 66(2) (2) Paragraph (e) of the definition “court” in section 2 of the Act is replaced by the following: (e) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court of the Province, and 1995, c. 18 1995, c. 17, par. 73(a); 2000, c. 34, par. 95(d)(F) VETERANS REVIEW AND APPEAL BOARD ACT 158. Paragraph 24(a) of the Veterans Review and Appeal Board Act is replaced by the following: (a) travel and living expenses incurred in attending the hearing, in accordance with regulations made in relation to veterans health care under section 5 of the Department of Veterans Affairs Act; and 2013-2014-2015 Corriger des anomalies, contradictions ou 2005, c. 21, s. 113(1) 159. Subsection 34(1) of the French version of the Act is replaced by the following: Nouvelle demande 34. (1) En cas de refus d’une compensation visée par la Loi sur les pensions ou de l’indemnité d’invalidité, de l’indemnité de décès, de l’allocation vestimentaire ou de l’indemnité de captivité visées par la partie 3 de la Loi sur les mesures de réinsertion et d’indemnisation des militaires et vétérans des Forces canadiennes, une personne peut, après avoir épuisé les recours en révision et en appel prévus par la présente loi, adresser au Tribunal une demande d’allocation de commisération. R.S., c. V-2 VISITING FORCES ACT 160. Subsection 5(1) of the French version of the Visiting Forces Act is replaced by the following: Les tribunaux civils exercent par priorité leur juridiction 5. (1) Sauf à l’égard des infractions mentionnées au paragraphe 6(2), les tribunaux civils ont le droit d’exercer par priorité leur juridiction en ce qui regarde tout acte ou omission constituant une infraction à une loi en vigueur au Canada qui aurait été commis par un membre d’une force étrangère présente au Canada ou par une personne à la charge d’un tel membre. 2004, c. 25, s. 180(F) 161. Subsection 6(2) of the French version of the Act is replaced by the following: Priorité de juridiction des tribunaux militaires (2) Les tribunaux militaires d’une force étrangère présente au Canada ont le droit d’exercer par priorité leur juridiction s’il est reproché à un membre de cette force d’avoir commis une infraction concernant : a) soit les biens ou la sécurité de l’État désigné; b) soit la personne ou les biens d’un autre membre de cette force ou de quelqu’un qui est à la charge d’un autre membre de cette force; c) soit un acte accompli ou une chose omise dans l’exécution du service. C. 3 Correct certain anomalies, inconsistenci 162. Section 7 of the French version of the Act is replaced by the following: Procès devant un tribunal ayant le droit d’exercer par priorité sa juridiction 7. (1) Si, en vertu des articles 5 et 6, un tribunal civil ou un tribunal militaire d’une force étrangère présente au Canada a le droit d’exercer par priorité sa juridiction, le tribunal jouissant de ce droit de priorité a la faculté de connaître, en première instance, des accusations portées contre des prétendus délinquants, mais cette faculté peut être abandonnée en conformité avec les règlements. Certificat (2) Un certificat des autorités militaires d’un État désigné, déclarant qu’une chose qui aurait été accomplie ou omise par un membre d’une force de cet État présente au Canada l’aurait été ou ne l’aurait pas été dans l’exécution du service, est admissible en preuve devant tout tribunal civil et, pour l’application de la présente loi, fait foi de ce fait, jusqu’à preuve contraire. 163. (1) Subsection 9(1) of the French version of the Act is replaced by the following: Sentences 9. (1) Lorsqu’une sentence a été prononcée par un tribunal militaire, à l’intérieur ou hors du Canada, contre un membre d’une force étrangère présente au Canada ou une personne à la charge d’un tel membre, en ce qui concerne toutes procédures judiciaires au Canada : a) le tribunal militaire est réputé avoir été dûment constitué; b) ses procédures sont réputées avoir été régulièrement conduites; c) la sentence est réputée avoir été du ressort du tribunal militaire et conforme à la loi de l’État désigné; d) si la sentence a été exécutée selon sa teneur, elle est réputée avoir été légalement exécutée. (2) Subsections 9(2) and (3) of the Act are replaced by the following: Detention (2) For the purposes of any legal proceedings within Canada, any member of a visiting force or any dependant who is detained in custody is deemed to be in lawful custody if the member or dependant is in custody 2013-2014-2015 Corriger des anomalies, contradictions ou (a) pursuant to a sentence referred to in subsection (1); or (b) pending the determination by a service court of a charge brought against the member or dependant. Certificate (3) For the purposes of any legal proceedings within Canada, a certificate purporting to be signed by the officer in command of a visiting force stating that the persons specified in the certificate sat as a service court is admissible in evidence and is conclusive proof of that fact, and a certificate purporting to be signed by such an officer stating that a member of that force or a dependant is being detained in either of the circumstances described in subsection (2) is admissible in evidence and is conclusive proof of the cause of the person’s detention, but not of the person being a member of the visiting force or a dependant. R.S., c. 31 (1st Supp.), s. 61 (Sch. II, subitem 5(1)) 164. Section 10 of the French version of the Act is replaced by the following: Arrestation 10. Afin de permettre aux autorités militaires et aux tribunaux militaires d’une force étrangère présente au Canada d’exercer plus efficacement les pouvoirs que la présente loi leur confère, le ministre de la Défense nationale, si l’officier ayant le commandement de la force en question ou l’État désigné le demande, peut, au moyen d’ordres généraux ou spéciaux adressés aux Forces canadiennes ou à telle partie de celles-ci, enjoindre aux officiers et militaires du rang de ces forces ou de la partie de ces forces d’arrêter tout membre de la force étrangère présente au Canada ou toute personne à sa charge qui aurait enfreint une loi de l’État désigné et de remettre la personne ainsi arrêtée aux autorités compétentes de la force étrangère présente au Canada. 2001, c. 4, s. 172; 2004, c. 25, s.181 165. Sections 15 and 16 of the French version of the Act are replaced by the following: Réclamations contre des États désignés 15. Pour l’application de la Loi sur la responsabilité civile de l’État et le contentieux administratif : a) dans la province de Québec : C. 3 Correct certain anomalies, inconsistenci (i) la faute commise par un membre d’une force étrangère présente au Canada, agissant dans les limites de ses fonctions ou de son emploi, est réputée avoir été commise par un préposé de l’État pendant qu’il agissait dans les limites de ses fonctions ou de son emploi, (ii) les biens qui appartiennent à une force étrangère présente au Canada ou qui sont sous sa garde sont réputés appartenir à l’État ou être sous sa garde, (iii) tout véhicule automobile militaire d’une force étrangère présente au Canada est réputé appartenir à l’État; b) dans les autres provinces : (i) le délit civil commis par un membre d’une force étrangère présente au Canada, agissant dans les limites de ses fonctions ou de son emploi, est réputé avoir été commis par un préposé de l’État pendant qu’il agissait dans les limites de ses fonctions ou de son emploi, (ii) les biens appartenant à une force étrangère présente au Canada, ou occupés, possédés ou contrôlés par une telle force sont réputés appartenir à l’État ou être occupés, possédés ou contrôlés par lui, (iii) tout véhicule automobile militaire d’une force étrangère présente au Canada est réputé appartenir à l’État. Aucune action n’est recevable si une pension peut être payée 16. Aucune action intentée contre l’État au titre de l’article 15 ou contre un membre d’une force étrangère présente au Canada qui est réputé être un préposé de l’État en vertu de l’article 15 n’est recevable relativement à la réclamation présentée par un membre d’une force étrangère présente au Canada ou une personne à sa charge par suite du décès ou de la blessure du membre, si une indemnité a été payée ou peut être payée, pour ce décès ou cette blessure, par un État désigné ou sur des fonds gérés par un organisme d’un État désigné. 166. Subsection 27(6) of the French version of the Act is replaced by the following: 2013-2014-2015 Forces servant ensemble ou en combinaison R.S., c. W-3 Corriger des anomalies, contradictions ou (6) Pour l’application du présent article, les forces ne sont réputées servir ensemble ou agir en combinaison que si elles sont déclarées ainsi servir ou ainsi agir par un décret du gouverneur en conseil, et le grade équivalent des membres des Forces canadiennes et des autres forces doit être celui qui peut être prescrit par règlement pris par le gouverneur en conseil. WAR VETERANS ALLOWANCE ACT 167. Paragraph (a) of the definition “veteran” in subsection 2(1) of the War Veterans Allowance Act is repealed. 168. (1) Subsection 37(2) of the Act is repealed. (2) Paragraph 37(8)(a) of the Act is repealed. (3) Paragraph 37(10)(a) of the Act is repealed. R.S., c. W-11; 1996, c. 6, s. 134 WINDING-UP AND RESTRUCTURING ACT 1990, c. 17, s. 43 169. (1) Paragraph (a) of the definition “court” in subsection 2(1) of the Winding-up and Restructuring Act is replaced by the following: (a) in Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court, R.S., c. 27 (2nd Supp.), s. 10 (Sch., subitem 20(2)) (2) Paragraph (c.1) of the definition “court” in subsection 2(1) of the Act is replaced by the following: (c.1) in Newfoundland and Labrador, the Trial Division of the Supreme Court, and 1999, c. 28, s. 78(2) 170. The portion of subsection 6(1) of the Act before paragraph (a) is replaced by the following: Application 6. (1) This Act applies to all corporations incorporated by or under the authority of an Act of Parliament, of the former Province of Canada or of the Province of Nova Scotia, New Brunswick, British Columbia, Prince Edward C. 3 Correct certain anomalies, inconsistenci Island or Newfoundland and Labrador, and whose incorporation and affairs are subject to the legislative authority of Parliament, and to incorporate banks and savings banks, to authorized foreign banks, and to trust companies, insurance companies, loan companies having borrowing powers, building societies having a capital stock and incorporated trading companies doing business in Canada wherever incorporated where any of those bodies 1996, c. 6, s. 161 171. Subsection 168(2) of the French version of the Act is replaced by the following: Cas où le porteur de police prend rang comme créancier (2) Toute réclamation qui a découlé des termes d’une police et dont le liquidateur a reçu avis postérieurement à la date du dépôt de la liste, en son état visé au paragraphe 166(1) ou rectifié en vertu du paragraphe 166(4), prend rang à l’égard de l’actif seulement pour la valeur inscrite sur la liste, à moins que l’actif ne soit suffisant pour désintéresser intégralement tous les réclamants, auquel cas le porteur de police prend rang comme créancier pour le solde de sa réclamation. PART 2 TERMINOLOGY Replacement of “Newfoundland” 172. Every reference to “Newfoundland” is replaced by “Newfoundland and Labrador” in the following provisions: (a) the definition “Atlantic Canada” in section 3 of the Atlantic Canada Opportunities Agency Act; (b) the definition “Atlantic Fisheries” in section 2 of the Atlantic Fisheries Restructuring Act; (c) paragraph (a) of the definition “district” in section 2 of the Boards of Trade Act; (d) subparagraph 6(2)(c)(i) of the Canadian Environmental Protection Act, 1999; (e) section 37 of the Citizenship Act; 2013-2014-2015 Corriger des anomalies, contradictions ou (f) the definition “Atlantic provinces” in subsection 1(2) of An Act respecting constitutional amendments; (g) section 15 of the Corrections and Conditional Release Act; (h) paragraph 3(1)(f) of the Experimental Farm Stations Act; (i) paragraph 3(a) of the Nunavut Act; (j) the schedule to the Pilotage Act; and (k) section 2.1 of the Prisons and Reformatories Act. PART 3 COORDINATING AMENDMENTS 2009, c. 23 173. (1) In this section, “other Act” means the Canada Not-for-profit Corporations Act. (2) If paragraph 313(b) of the other Act comes into force before section 13 of this Act, then that section 13 is deemed never to have come into force and is repealed. (3) If paragraph 313(b) of the other Act comes into force on the same day as section 13 of this Act, then that section 13 is deemed to have come into force before that paragraph 313(b). 2012, c. 24 174. (1) In this section, ‘‘other Act’’ means the Safe Food for Canadians Act. (2) If section 77 of the other Act comes into force before section 131 of this Act, then that section 131 is deemed never to have come into force and is repealed. (3) If section 77 of the other Act comes into force on the same day as section 131 of this Act, then that section 131 is deemed to have come into force before that section 77. C. 3 Correct certain anomalies, inconsistenci (4) If section 78 of the other Act comes into force before section 11 of this Act, then that section 11 is deemed never to have come into force and is repealed. (5) If section 78 of the other Act comes into force on the same day as section 11 of this Act, then that section 11 is deemed to have come into force before that section 78. 2014, c. 20 175. On the first day on which both section 188 of the Economic Action Plan 2014 Act, No. 1 and section 94 of this Act are in force, paragraph 89.1(3)(b) of the French version of the Financial Administration Act is replaced by the following: b) en vertu du paragraphe 5(2) de la Loi sur la Société canadienne d’hypothèques et de logement, du paragraphe 9(2) de la Loi sur la Corporation commerciale canadienne ou du paragraphe 11(1) de la Loi sur la Commission canadienne du lait; Bill C-43 176. (1) Subsections (2) and (3) apply if Bill C-43, introduced in the 2nd session of the 41st Parliament and entitled Economic Action Plan 2014 Act, No. 2 (in this section referred to as the “other Act”), receives royal assent. (2) If subsection 137(3) of the other Act comes into force before section 138 of this Act, then that section 138 is deemed never to have come into force and is repealed. (3) If subsection 137(3) of the other Act comes into force on the same day as section 138 of this Act, then that section 138 is deemed to have come into force before that subsection 137(3). Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 1 An Act to amend the Criminal Code (assaults against public transit operators) ASSENTED TO 25th FEBRUARY, 2015 BILL S-221 SUMMARY This enactment amends the Criminal Code to require a court to consider the fact that the victim of an assault is a public transit operator to be an aggravating circumstance for the purposes of sentencing. 62-63-64 ELIZABETH II —————— CHAPTER 1 An Act to amend the Criminal Code (assaults against public transit operators) [Assented to 25th February, 2015] R.S., c. C-46 Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. The Criminal Code is amended by adding the following after section 269: Aggravating circumstance — assault against a public transit operator 269.01 (1) When a court imposes a sentence for an offence referred to in paragraph 264.1(1)(a) or any of sections 266 to 269, it shall consider as an aggravating circumstance the fact that the victim of the offence was, at the time of the commission of the offence, a public transit operator engaged in the performance of his or her duty. Definitions (2) The following definitions apply in this section. “public transit operator” « conducteur de véhicule de transport en commun » “public transit operator” means an individual who operates a vehicle used in the provision of passenger transportation services to the public, and includes an individual who operates a school bus. “vehicle” « véhicule » “vehicle” includes a bus, paratransit vehicle, licensed taxi cab, train, subway, tram and ferry. Published under authority of the Senate of Canada

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 37 An Act to amend the Canada Elections Act and the Parliament of Canada Act (candidacy and caucus reforms) ASSENTED TO 23rd JUNE, 2015 BILL C-586 SUMMARY This enactment amends the Canada Elections Act to provide that the chief agent of every party is to report, in writing, to the Chief Electoral Officer the names of the person or persons authorized by the party to endorse prospective candidates. It also amends the Parliament of Canada Act to establish processes for the expulsion and readmission of a caucus member, the election and removal of a caucus chair, leadership reviews, and the election of an interim leader, and to provide that these processes apply to party caucuses that vote to adopt them. 62-63-64 ELIZABETH II —————— CHAPTER 37 An Act to amend the Canada Elections Act and the Parliament of Canada Act (candidacy and caucus reforms) [Assented to 23rd June, 2015] Preamble Whereas Members of Parliament are elected by their constituents to represent them in the Parliament of Canada; Whereas the leadership of political parties must maintain the confidence of their caucuses; And whereas, in Canada, the executive branch of government is accountable to the legislative branch in accordance with the concept of responsible government, which is the foundation of the Westminster system of parliamentary democracy; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Reform Act, 2014. 2000, c. 9 CANADA ELECTIONS ACT 2. (1) Paragraph 67(4)(c) of the Canada Elections Act is replaced by the following: (c) if applicable, an instrument in writing, signed by the person or persons authorized by the political party to endorse prospective candidates that states that the prospective candidate is endorsed by the party. C. 37 Canada Elections and Parliament of C (2) Section 67 of the Act is amended by adding the following after subsection (4): Report (5) The chief agent of every political party shall, in writing, no later than 25 days before polling day, report to the Chief Electoral Officer the names of the person or persons who are authorized by the party to endorse prospective candidates. 3. Subsection 383(2) of the Act is replaced by the following: Endorsement of candidates R.S., c. P-1 (2) A registered party and an eligible party shall include with the statement or report referred to in subsection (1) a statement certified by its chief agent that sets out the names of the person or persons who are authorized by the party to endorse prospective candidates at a general election. PARLIAMENT OF CANADA ACT 4. The Parliament of Canada Act is amended by adding the following after section 49: DIVISION C.1 CAUCUSES Definition of “caucus” 49.1 In this Division, “caucus” means a group composed solely of members of the House of Commons who are members of the same recognized party. Expulsion of caucus member 49.2 A member of a caucus may only be expelled from it if (a) the caucus chair has received a written notice signed by at least 20% of the members of the caucus requesting that the member’s membership be reviewed; and (b) the expulsion of the member is approved by secret ballot by a majority of all caucus members. Readmission of member 49.3 A member of the House of Commons who has been expelled from the caucus of a party may only be readmitted to the caucus (a) if the member is re-elected to the House of Commons as a candidate for that party; or 2013-2014-2015 Loi électorale du Canada et Parlement du C les groupes pa (b) if (i) the caucus chair has received a written notice signed by at least 20% of the members of the caucus requesting the member’s readmission to the caucus, and (ii) the readmission of the member is approved by a majority vote by secret ballot of the members of that caucus who are present at a meeting of the caucus. Election of chair 49.4 (1) After every general election or following the death, incapacity, resignation or removal of the chair of a caucus in accordance with subsection (2), a chair shall be elected by a majority vote by secret ballot of the members of that caucus who are present at a meeting of the caucus. Removal of caucus chair (2) The chair of the caucus of a party may only be removed if (a) the chair has received a written notice signed by at least 20% of the caucus members requesting that the occupancy of the chair be reviewed; and (b) the removal of the chair is approved by secret ballot by a majority of all caucus members. Senior caucus member (3) Any vote that is taken under subsection (1) or (2) shall be presided over by the caucus member with the longest period of unbroken service in the House of Commons as determined by reference to the Canada Gazette. Definition of “leadership review” 49.5 (1) In this section, “leadership review” means a process to endorse or replace the leader of a party. Leadership review (2) If a written notice to call a leadership review signed by at least 20% of the members of a party’s caucus is submitted to the chair of the caucus, the chair shall order that a secret ballot vote be taken among the members of the caucus to conduct a leadership review. Notice made public (3) The chair of the caucus shall make public the content of the written notice immediately upon receipt. C. 37 Interim leader (4) If a majority of the caucus members vote to replace the leader of the party, the chair of the caucus shall immediately order that a second vote be taken by secret ballot to appoint a person to serve as the interim leader of the party until a new leader has been duly elected by the party. Replacement of leader 49.6 In the case of the death, incapacity or resignation of the leader of a party, an interim leader shall be elected as soon as possible and in accordance with subsection 49.5(4). Bar against judicial review 49.7 Any determination of a matter relating to the internal operations of a party by the caucus, a committee of the caucus or the caucus chair is final and not subject to judicial review. Vote 49.8 (1) At its first meeting following a general election, the caucus of every party that has a recognized membership of 12 or more persons in the House of Commons shall conduct a separate vote among the caucus members in respect of each of the following questions: Canada Elections and Parliament of C (a) whether sections 49.2 and 49.3 are to apply in respect of the caucus; (b) whether section 49.4 is to apply in respect of the caucus; (c) whether subsections 49.5(1) to (3) are to apply in respect of the caucus; and (d) whether subsection 49.5(4) and section 49.6 are to apply in respect of the caucus. Senior caucus member (2) Each vote, and any debate relating to the vote that may precede it, are to be presided over by the caucus member with the longest period of unbroken service in the House of Commons as determined by reference to the Canada Gazette. Recorded vote (3) The vote of each caucus member, in each vote, is to be recorded. Majority required (4) The provisions referred to in each of paragraphs (1)(a) to (d) apply only if a majority of all caucus members vote in favour of their applicability. 2013-2014-2015 Loi électorale du Canada et Parlement du C les groupes pa Notice to Speaker (5) As soon as feasible after the conduct of the votes, the chair of the caucus shall inform the Speaker of the House of Commons of the outcome of each vote. Effect of votes (6) The outcome of each vote is binding on the caucus until the next dissolution of Parliament. COMING INTO FORCE Coming into force 5. This Act comes into force seven days after the day on which the next general election following the day on which this Act receives royal assent is held. COORDINATING AMENDMENTS Bill C-23 6. (1) Subsections (2) and (3) apply if Bill C-23, introduced in the 2nd session of the 41st Parliament and entitled An Act to amend the Canada Elections Act and other Acts and to make consequential amendments to certain Acts (in this section referred to as the “other Act”), receives royal assent. (2) On the first day on which both section 2 of this Act and section 27 of the other Act are in force, paragraph 67(4)(c) of the Canada Elections Act is replaced by the following: (c) if applicable, an instrument in writing, signed by the person or persons authorized by the political party to endorse prospective candidates that states that the prospective candidate is endorsed by the party. (3) On the first day on which both section 3 of this Act and section 86 of the other Act are in force, subsection 406(2) of the Canada Elections Act is replaced by the following: Endorsement of candidates (2) A registered party and an eligible party shall include with the statement or report referred to in subsection (1) a statement certified by its chief agent that sets out the names of the person or persons who are authorized by the party to endorse prospective candidates at a general election. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 23 An Act to amend the Criminal Code, the Canada Evidence Act and the Sex Offender Information Registration Act, to enact the High Risk Child Sex Offender Database Act and to make consequential amendments to other Acts ASSENTED TO 18th JUNE, 2015 BILL C-26 SUMMARY This enactment amends the Criminal Code to (a) increase mandatory minimum penalties and maximum penalties for certain sexual offences against children; (b) increase maximum penalties for violations of prohibition orders, probation orders and peace bonds; (c) clarify and codify the rules regarding the imposition of consecutive and concurrent sentences; (d) require courts to impose, in certain cases, consecutive sentences on offenders who commit sexual offences against children; and (e) ensure that a court that imposes a sentence must take into consideration evidence that the offence in question was committed while the offender was subject to a conditional sentence order or released on parole, statutory release or unescorted temporary absence. It amends the Canada Evidence Act to ensure that spouses of the accused are competent and compellable witnesses for the prosecution in child pornography cases. It also amends the Sex Offender Information Registration Act to increase the reporting obligations of sex offenders who travel outside Canada. It enacts the High Risk Child Sex Offender Database Act to establish a publicly accessible database that contains information — that a police service or other public authority has previously made accessible to the public — with respect to persons who are found guilty of sexual offences against children and who pose a high risk of committing crimes of a sexual nature. Finally, it makes consequential amendments to other Acts. 62-63-64 ELIZABETH II —————— CHAPTER 23 An Act to amend the Criminal Code, the Canada Evidence Act and the Sex Offender Information Registration Act, to enact the High Risk Child Sex Offender Database Act and to make consequential amendments to other Acts [Assented to 18th June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title R.S., c. C-46 2012, c. 1, s. 11 1. This Act may be cited as the Tougher Penalties for Child Predators Act. CRIMINAL CODE 2. Paragraphs 151(a) and (b) of the Criminal Code are replaced by the following: (a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year; or (b) is guilty of an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of 90 days. 2012, c. 1, s. 12 3. Paragraphs 152(a) and (b) of the Act are replaced by the following: C. 23 Criminal Code, Canada Evidence, Se and High Risk Child S (a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year; or (b) is guilty of an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of 90 days. 2012, c. 1, s. 13 4. Paragraphs 153(1.1)(a) and (b) of the Act are replaced by the following: (a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year; or (b) is guilty of an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of 90 days. 2012, c. 1, s. 15 5. Paragraph 160(3)(a) of the Act is replaced by the following: (a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year; or 1993, c. 45, s. 1 6. Paragraphs 161(4)(a) and (b) of the Act are replaced by the following: (a) an indictable offence and is liable to imprisonment for a term of not more than four years; or (b) an offence punishable on summary conviction and is liable to imprisonment for a term of not more than 18 months. 1993, c. 46, s. 2; 2005, c. 32, s. 7(2) and (3); 2012, c. 1, s. 17(1) and (2) 7. (1) Subsections 163.1(2) and (3) of the Act are replaced by the following: Making child pornography (2) Every person who makes, prints, publishes or possesses for the purpose of publication any child pornography is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year. 013-2014-2015 2013-2014-2015 2 Code criminel, Preuve au Canada, Enregistrem sexuels, Banque de données concernant l Distribution, etc. of child pornography (3) Every person who transmits, makes available, distributes, sells, advertises, imports, exports or possesses for the purpose of transmission, making available, distribution, sale, advertising or exportation any child pornography is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year. 2012, c. 1, s. 17(3) (2) Paragraphs 163.1(4)(a) and (b) of the Act are replaced by the following: (a) an indictable offence and is liable to imprisonment for a term of not more than 10 years and to a minimum punishment of imprisonment for a term of one year; or (b) an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of six months. 2012, c. 1, s. 17(4) (3) Paragraphs 163.1(4.1)(a) and (b) of the Act are replaced by the following: (a) an indictable offence and is liable to imprisonment for a term of not more than 10 years and to a minimum punishment of imprisonment for a term of one year; or (b) an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of six months. 2005, c. 32, s. 9.1; 2012, c. 1, s. 19 8. Section 170 of the Act is replaced by the following: Parent or guardian procuring sexual activity 170. Every parent or guardian of a person under the age of 18 years who procures the person for the purpose of engaging in any sexual activity prohibited by this Act with a person other than the parent or guardian is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year. Criminal Code, Canada Evidence, Se and High Risk Child S C. 23 2005, c. 32, s. 9.1; 2008, c. 6, par. 54(g); 2012, c. 1, s. 20 9. Section 171 of the Act is replaced by the following: Householder permitting prohibited sexual activity 171. Every owner, occupier or manager of premises, or any other person who has control of premises or assists in the management or control of premises, who knowingly permits a person under the age of 18 years to resort to or to be in or on the premises for the purpose of engaging in any sexual activity prohibited by this Act is guilty of an indictable offence and liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year. 2012, c. 1, s. 21 10. Paragraphs 171.1(2)(a) and (b) of the Act are replaced by the following: (a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of six months; or (b) is guilty of an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of 90 days. 2012, c. 1, s. 22(2) 11. Paragraphs 172.1(2)(a) and (b) of the Act are replaced by the following: (a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year; or (b) is guilty of an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of six months. 2012, c. 1, s. 23 12. Paragraphs 172.2(2)(a) and (b) of the Act are replaced by the following: (a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year; or 2013-2014-2015 2013-2014-2015 Code criminel, Preuve au Canada, Enregistrem sexuels, Banque de données concernant l (b) is guilty of an offence punishable on summary conviction and is liable to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of six months. 2005, c. 32, s. 10.1(2) 13. Subsection 212(4) of the Act is replaced by the following: Offence — prostitution of person under 18 (4) Every person who, in any place, obtains for consideration, or communicates with anyone for the purpose of obtaining for consideration, the sexual services of a person who is under the age of 18 years is guilty of an indictable offence and liable to imprisonment for a term not exceeding 10 years and to a minimum punishment of imprisonment for a term of (a) in the case of a first offence, six months; and (b) in the case of a second or subsequent offence, one year. Sequence of convictions only (5) For the purposes of subsection (4), the only question to be considered is the sequence of convictions and no consideration shall be given to the sequence of commission of offences or whether any offence occurred before or after any conviction. 2012, c. 1, s. 25 14. Paragraphs 271(a) and (b) of the Act are replaced by the following: (a) an indictable offence and is liable to imprisonment for a term of not more than 10 years or, if the complainant is under the age of 16 years, to imprisonment for a term of not more than 14 years and to a minimum punishment of imprisonment for a term of one year; or (b) an offence punishable on summary conviction and is liable to imprisonment for a term of not more than 18 months or, if the complainant is under the age of 16 years, to imprisonment for a term of not more than two years less a day and to a minimum punishment of imprisonment for a term of six months. 2012, c. 1, s. 26 15. Paragraph 272(2)(a.2) of the Act is replaced by the following: C. 23 Criminal Code, Canada Evidence, Se and High Risk Child S (a.2) if the complainant is under the age of 16 years, to imprisonment for life and to a minimum punishment of imprisonment for a term of five years; and 16. Paragraph 718.2(a) of the Act is amended by striking out “or” at the end of subparagraph (iv), by adding “or” at the end of subparagraph (v) and by adding the following after subparagraph (v): (vi) evidence that the offence was committed while the offender was subject to a conditional sentence order made under section 742.1 or released on parole, statutory release or unescorted temporary absence under the Corrections and Conditional Release Act 2002, c. 1, s. 182 17. Subsection 718.3(4) of the Act is replaced by the following: Cumulative punishments (4) The court that sentences an accused shall consider directing (a) that the term of imprisonment that it imposes be served consecutively to a sentence of imprisonment to which the accused is subject at the time of sentencing; and (b) that the terms of imprisonment that it imposes at the same time for more than one offence be served consecutively, including when (i) the offences do not arise out of the same event or series of events, (ii) one of the offences was committed while the accused was on judicial interim release, including pending the determination of an appeal, or (iii) one of the offences was committed while the accused was fleeing from a peace officer. Cumulative punishments — fines (5) For the purposes of subsection (4), a term of imprisonment includes imprisonment that results from the operation of subsection 734(4). Cumulative punishments — youth (6) For the purposes of subsection (4), a sentence of imprisonment includes 2013-2014-2015 2013-2014-2015 Code criminel, Preuve au Canada, Enregistrem sexuels, Banque de données concernant l (a) a disposition made under paragraph 20(1)(k) or (k.1) of the Young Offenders Act, chapter Y-1 of the Revised Statutes of Canada, 1985; (b) a youth sentence imposed under paragraph 42(2)(n), (o), (q) or (r) of the Youth Criminal Justice Act; and (c) a sentence that results from the operation of subsection 743.5(1) or (2). Cumulative punishments — sexual offences against children (7) When a court sentences an accused at the same time for more than one sexual offence committed against a child, the court shall direct (a) that a sentence of imprisonment it imposes for an offence under section 163.1 be served consecutively to a sentence of imprisonment it imposes for a sexual offence under another section of this Act committed against a child; and (b) that a sentence of imprisonment it imposes for a sexual offence committed against a child, other than an offence under section 163.1, be served consecutively to a sentence of imprisonment it imposes for a sexual offence committed against another child other than an offence under section 163.1. 1995, c. 22, s. 6 18. Paragraphs 733.1(1)(a) and (b) of the Act are replaced by the following: (a) an indictable offence and is liable to imprisonment for a term of not more than four years; or (b) an offence punishable on summary conviction and is liable to imprisonment for a term of not more than 18 months, or to a fine of not more than $5000, or to both. 1994, c. 44, s. 82 19. Paragraphs 811(a) and (b) of the Act are replaced by the following: (a) an indictable offence and is liable to imprisonment for a term of not more than four years; or (b) an offence punishable on summary conviction and is liable to imprisonment for a term of not more than 18 months. 8 R.S., c. C-5 2002, c. 1, s. 166 2004, c. 10 C. 23 Criminal Code, Canada Evidence, Se and High Risk Child S CANADA EVIDENCE ACT 20. Subsection 4(2) of the Canada Evidence Act is amended by replacing “170” with “163.1, 170”. SEX OFFENDER INFORMATION REGISTRATION ACT 21. Subsection 3(1) of the Sex Offender Information Registration Act is amended by adding the following in alphabetical order: “sexual offence against a child” « infraction sexuelle visant un enfant » “sexual offence against a child” means (a) a designated offence as defined in subsection 490.011(1) of the Criminal Code that is committed against a person who is under 18 years of age and as a result of which the offender is required to comply with this Act; or (b) an offence that is committed outside Canada against a person who is under 18 years of age and as a result of which the offender is required to comply with this Act. 22. Subsection 4.1(1) of the Act is amended by striking out “and” at the end of paragraph (b) and by adding the following after that paragraph: (b.1) within seven days after they receive a driver’s licence or, if they are required to report to a registration centre designated under the National Defence Act, within 15 days after they receive it; (b.2) within seven days after they receive a passport or, if they are required to report to a registration centre designated under the National Defence Act, within 15 days after they receive it; and 23. Subsection 5(1) of the Act is amended by striking out “and” at the end of paragraph (g) and by adding the following after paragraph (h): 2013-2014-2015 2013-2014-2015 Code criminel, Preuve au Canada, Enregistrem sexuels, Banque de données concernant l (i) the licence number and the name of the issuing jurisdiction of every driver’s licence that they hold; and (j) the passport number and the name of the issuing jurisdiction of every passport that they hold. 2010, c. 17, s. 36 24. (1) The portion of subsection 6(1) of the Act before paragraph (c) is replaced by the following: Notification of absence 6. (1) Subject to subsection (1.1), a sex offender other than one who is referred to in subsection (1.01) shall notify a person who collects information at the registration centre referred to in section 7.1 (a) before the sex offender’s departure — of the dates of their departure and return and of every address or location at which they expect to stay in Canada or outside Canada — if they expect not to be at their main residence or any of their secondary residences for a period of seven or more consecutive days; (b) within seven days after their departure — of the date of their return and of every address or location at which they are staying in Canada or outside Canada — if they decide, after departure, not to be at their main residence or any of their secondary residences for a period of seven or more consecutive days or if they have not given a notification required under paragraph (a); and (2) Section 6 of the Act is amended by adding the following after subsection (1): Sex offender convicted of sex offence against child (1.01) Subject to subsection (1.1), a sex offender who is convicted of a sexual offence against a child shall notify a person who collects information at the registration centre referred to in section 7.1 (a) before the sex offender’s departure — of the dates of their departure and return and of every address or location at which they expect to stay in Canada — if they expect not to be at their main residence or any of their secondary residences for a period of seven or more consecutive days; C. 23 Criminal Code, Canada Evidence, Se and High Risk Child S (b) before their departure, of the dates of their departure and return and of every address or location at which they expect to stay outside Canada; (c) within seven days after their departure — of the date of their return and of every address or location at which they are staying in Canada — if they decide, after departure, not to be at their main residence or any of their secondary residences for a period of seven or more consecutive days or if they have not given a notification required under paragraph (a); (d) without delay, after their departure — of the date of their return and of every address or location at which they are staying outside Canada — if they decide, after departure, to extend their stay beyond the date of return that they indicated in the notification they gave under paragraph (b) or if they have not given a notification under paragraph (b); and (e) of a change in address, location or date, before their departure or (i) if the change is made after their departure and they are staying in Canada, within seven days after the date on which the change is made, or (ii) if the change is made after their departure and they are staying outside Canada, without delay after the date on which the change is made. 25. Section 8.1 of the Act is amended by adding the following after subsection (5): Registration of information — Canada Border Services Agency (5.1) A person who registers information for the Commissioner of the Royal Canadian Mounted Police may register in the database the information disclosed to the Commissioner under subsection 15.2(2). 2010, c. 17, s. 43 26. The heading before section 15.1 of the Act is replaced by the following: AUTHORITY TO COLLECT OR DISCLOSE INFORMATION 2013-2014-2015 2013-2014-2015 Code criminel, Preuve au Canada, Enregistrem sexuels, Banque de données concernant l 27. The Act is amended by adding the following after section 15.1: Canada Border Services Agency — collection of information 15.2 (1) The Canada Border Services Agency may assist a member or an employee of, or a person retained by, a police service in the prevention or investigation of a crime of a sexual nature or an offence under section 490.031 or 490.0311 of the Criminal Code or in the laying of a charge for such an offence by collecting the information disclosed to it under paragraph 16(4)(j.2) or (j.3) as well as the following information with respect to any sex offender who is the subject of a disclosure made under those paragraphs: (a) the date of their departure from Canada; (b) the date of their return to Canada; and (c) every address or location at which they have stayed outside Canada. Canada Border Services Agency — disclosure of information (2) The Canada Border Services Agency may, in assisting the member or employee of, or person retained by, a police service referred to in subsection (1), disclose to the Commissioner of the Royal Canadian Mounted Police any information collected under paragraphs (1)(a) to (c). 28. (1) Subsection 16(3) of the Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (b): (b.1) the information was collected under subsection 15.2(1) and they compare it with other information for the purpose of assisting a member or an employee of, or a person retained by, a police service in the prevention or investigation of a crime of a sexual nature or an offence under section 490.031 or 490.0311 of the Criminal Code or in the laying of a charge for such an offence; or (2) Subsection 16(3.1) of the Act is amended by striking out “or” at the end of paragraph (a.2) and by adding the following after paragraph (a.2): C. 23 Criminal Code, Canada Evidence, Se and High Risk Child S (a.3) the information was collected under subsection 15.2(1) and they combine it with information contained in a computer system of the Canada Border Services Agency for the purpose of assisting a member or an employee of, or a person retained by, a police service in the prevention or investigation of a crime of a sexual nature or an offence under section 490.031 or 490.0311 of the Criminal Code or in the laying of a charge for such an offence; or (3) Subsection 16(4) of the Act is amended by striking out “or” at the end of paragraph (j.1) and by adding the following after that paragraph: (j.2) unless the disclosure is to the Canada Border Services Agency, is limited to the information referred to in paragraphs 5(1)(a), (b), (i) and (j) and is necessary to assist a member or an employee of, or a person retained by, a police service in the prevention or investigation of a crime of a sexual nature or an offence under section 490.031 or 490.0311 of the Criminal Code or in the laying of a charge for such an offence; (j.3) unless the disclosure is to the Canada Border Services Agency, relates to a sex offender who is convicted of a sexual offence against a child and who poses a high risk of committing a crime of a sexual nature, is limited to the information referred to in paragraphs 5(1)(a), (b), (i) and (j) and is made for the purpose of assisting a member or an employee of, or a person retained by, a police service in the prevention or investigation of a crime of a sexual nature or an offence under section 490.031 or 490.0311 of the Criminal Code or in the laying of a charge for such an offence; or 2013-2014-2015 2013-2014-2015 Code criminel, Preuve au Canada, Enregistrem sexuels, Banque de données concernant l HIGH RISK CHILD SEX OFFENDER DATABASE ACT Enactment of Act 29. The High Risk Child Sex Offender Database Act is enacted as follows: An Act respecting the establishment of a publicly accessible database containing information with respect to persons who are found guilty of sexual offences against children and who pose a high risk of committing crimes of a sexual nature SHORT TITLE Short title 1. This Act may be cited as the High Risk Child Sex Offender Database Act. INTERPRETATION Definitions 2. (1) The following definitions apply in this Act. “sexual offence against a child” « infraction sexuelle visant un enfant » “sexual offence against a child” means (a) a designated offence as defined in subsection 490.011(1) of the Criminal Code that is committed against a person who is under 18 years of age, other than an offence referred to in paragraph (b) or (f) of the definition “designated offence” in that subsection if the prosecutor has not, for the purposes of subsection 490.012(2) of that Act, established beyond a reasonable doubt that the offender committed the offence with the intent to commit an offence referred to in paragraph (a), (c), (c.1), (d), (d.1) or (e) of that definition; or (b) an offence that is committed outside Canada against a person who is under 18 years of age and as a result of which the offender is or was required to comply with the Sex Offender Information Registration Act. Criminal Code, Canada Evidence, Se and High Risk Child S C. 23 “Commissioner” « commissaire » “Commissioner” means the Commissioner of the Royal Canadian Mounted Police. Interpretation — crime of a sexual nature (2) For the purposes of this Act, a crime is of a sexual nature if it consists of one or more acts that (a) are either sexual in nature or committed with the intent to commit an act or acts that are sexual in nature; and (b) constitute an offence. Interpretation — young person (3) For the purposes of this Act, a reference to a person who is found guilty of a sexual offence against a child does not include (a) a young person as defined in subsection 2(1) of the Youth Criminal Justice Act who has been found guilty of a sexual offence against a child unless they are given an adult sentence as defined in that subsection for the offence; or (b) a young person as defined in subsection 2(1) of the Young Offenders Act, chapter Y-1 of the Revised Statutes of Canada, 1985, who has been found guilty of a sexual offence against a child unless they are found guilty of the offence in ordinary court as defined in that subsection. PURPOSE Purpose 3. The purpose of this Act is to enhance public safety by establishing a publicly accessible database that contains information with respect to persons who are found guilty of sexual offences against children and who pose a high risk of committing crimes of a sexual nature. DATABASE Establishment 4. (1) The Commissioner must establish and administer a publicly accessible database that contains information with respect to persons who are found guilty of sexual offences against children and who pose a high risk of committing crimes of a sexual nature. 2013-2014-2015 2013-2014-2015 Code criminel, Preuve au Canada, Enregistrem sexuels, Banque de données concernant l Commissioner’s duties (2) The Commissioner’s duties under this Act may be performed on behalf of the Commissioner by any person who is authorized by the Commissioner to perform those duties. Content of database 5. The database must contain only information, with respect to any person referred to in subsection 4(1), that a police service or other public authority has previously made accessible to the public, including: (a) their given name and surname, and any alias that they use; (b) their date of birth; (c) their gender; (d) their physical description, including any physical distinguishing mark that they have; (e) a photograph of them; (f) a description of offences they have committed; (g) any condition to which they are subject; and (h) the name of the city, town, municipality or other organized district in which they reside. Prior notification 6. The Commissioner must, before including the given name and surname of a person referred to in subsection 4(1) in the database, take reasonable steps to notify that person that information with respect to them is to be included in the database and allow that person to make representations concerning the matter. Removal of information 7. (1) On the receipt of an application in writing by a person referred to in subsection 4(1), the Commissioner must decide whether there are reasonable grounds to remove information with respect to that person from the database. Deeming (2) If the Commissioner does not make a decision on the application within the period prescribed by regulation, the Commissioner is deemed to have decided not to remove the information in question. Criminal Code, Canada Evidence, Se and High Risk Child S C. 23 Notice of decision to applicant (3) The Commissioner must give notice without delay to the applicant of any decision made or deemed to have been made respecting the application. Judicial review (4) Within 60 days after receipt of the notice of the decision, the applicant may apply to the Federal Court for judicial review of the decision. Regular review of information 8. Within the period prescribed by regulation after the establishment of the database, and at prescribed intervals after that, the Commissioner must review the information in the database to determine whether the information should still be maintained in the database. The review does not affect the validity of the database. Non-derogation 9. Nothing in this Act affects any authority of the Royal Canadian Mounted Police under another Act of Parliament or an Act of a provincial legislature or at common law to disclose information. Immunity 10. No criminal or civil proceedings lie against the Commissioner, or against any person acting on behalf or under the direction of the Commissioner, for anything done or omitted to be done in good faith under this Act. REGULATIONS Governor in Council 11. The Governor in Council may make regulations (a) establishing the criteria for determining whether a person who is found guilty of a sexual offence against a child poses a high risk of committing a crime of a sexual nature; and (b) prescribing anything that, by this Act, is to be prescribed. CONSEQUENTIAL AMENDMENTS R.S., c. C-46 CRIMINAL CODE 2010, c. 17, s. 21(2) 30. Subsection 490.031(3) of the Criminal Code is replaced by the following: 2013-2014-2015 2013-2014-2015 Code criminel, Preuve au Canada, Enregistrem sexuels, Banque de données concernant l Proof of certain facts by certificate (3) In proceedings under subsection (1), a certificate of a person referred to in paragraph 16(2)(b) of the Sex Offender Information Registration Act stating that the sex offender failed to report under section 4, 4.1, 4.2 or 4.3 — or provide information under section 5 or notify a person under subsection 6(1) or (1.01) — of that Act is evidence of the statements contained in it without proof of the signature or official character of the person appearing to have signed it. 2007, c. 5, s. 29 31. The portion of section 490.0311 of the Act before paragraph (a) is replaced by the following: Offence 490.0311 Every person who knowingly provides false or misleading information under subsection 5(1) or 6(1) or (1.01) of the Sex Offender Information Registration Act is guilty of an offence and liable R.S., c. N-5 NATIONAL DEFENCE ACT 2010, c. 17, s. 45(2) 32. Subsection 119.1(3) of the National Defence Act is replaced by the following: Proof of certain facts by certificate (3) In proceedings under subsection (1), a certificate of a person referred to in paragraph 16(2)(b.1) of the Sex Offender Information Registration Act stating that the person named in the certificate failed to report under section 4, 4.1, 4.2 or 4.3 — or provide information under section 5 or notify a person under subsection 6(1) or (1.01) — of that Act is evidence of the statements contained in it without proof of the signature or official character of the person appearing to have signed it. COORDINATING AMENDMENTS Bill C-13 33. If Bill C-13, introduced in the 2nd session of the 41st Parliament and entitled the Protecting Canadians from Online Crime Act, receives royal assent, then, on the first C. 23 Criminal Code, Canada Evidence, Se and High Risk Child S day on which both section 3 of that Act and section 6 of this Act are in force, paragraphs 162.2(4)(a) and (b) of the Criminal Code are replaced by the following: (a) an indictable offence and is liable to imprisonment for a term of not more than four years; or (b) an offence punishable on summary conviction and is liable to imprisonment for a term of not more than 18 months. COMING INTO FORCE Order in council 34. The provisions of this Act, other than section 33, come into force on a day or days to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 22 An Act to amend the Controlled Drugs and Substances Act ASSENTED TO 18th JUNE, 2015 BILL C-2 SUMMARY This enactment amends the Controlled Drugs and Substances Act to, among other things, (a) create a separate exemption regime for activities involving the use of a controlled substance or precursor that is obtained in a manner not authorized under this Act; (b) specify the purposes for which an exemption may be granted for those activities; and (c) set out the information that must be submitted to the Minister of Health before the Minister may consider an application for an exemption in relation to a supervised consumption site. 62-63-64 ELIZABETH II —————— CHAPTER 22 An Act to amend the Controlled Drugs and Substances Act [Assented to 18th June, 2015] Preamble Whereas Parliament recognizes that the objectives of the Controlled Drugs and Substances Act (“the Act”) are the protection of public health and the protection of public safety; Whereas the Act and its regulations have a dual role of prohibiting certain activities associated with harmful substances and allowing access to those substances for legitimate medical, scientific and industrial purposes; Whereas the diversion of controlled substances and precursors, as those terms are defined in the Act, which are frequently used in the production of illicit drugs, is a worldwide problem with significant impacts on Canada; Whereas the money that is used to purchase controlled substances that are obtained from illicit sources often originates from criminal activity such as theft, and that money, in turn, often funds organized crime in our communities; Whereas the substances that are subject to the Act may pose serious risks to the health of individuals and those risks are exacerbated when those substances are unregulated, untested and obtained from illicit sources; Whereas the ciated with the have significant of the Canadian negative consequences assouse of illicit substances can impacts on vulnerable subsets population; C. 22 Controlled Drugs And whereas an exemption from the application of the Act and its regulations for certain activities in relation to controlled substances that are obtained from illicit sources should only be granted in exceptional circumstances and after the applicant has addressed rigorous criteria; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Respect for Communities Act. 1996, c. 19 CONTROLLED DRUGS AND SUBSTANCES ACT 2. Subsection 30(2) of the Controlled Drugs and Substances Act is replaced by the following: Certificate of designation (2) An inspector shall be provided with a prescribed certificate of designation and, on entering any place under subsection 31(1) or a supervised consumption site under subsection 31(1.1) or (1.2), shall, on request, produce the certificate to the person in charge of the place. 3. (1) Section 31 of the Act is amended by adding the following after subsection (1): Powers of inspectors — inspection of supervised consumption sites (1.1) In order to confirm any information in relation to an application submitted to the Minister for an exemption for a medical purpose under subsection 56.1(2) to allow certain activities to take place at a supervised consumption site, as defined in subsection 56.1(1), an inspector may, at any reasonable time, enter the site and may for that purpose exercise any of the powers set out in paragraphs (1)(a) to (i). 2013-2014-2015 Powers of inspectors — inspection of supervised consumption sites Drogues et aut (1.2) In order to verify compliance or to prevent non-compliance with the provisions of this Act or the regulations, or with any terms and conditions specified by the Minister in an exemption granted under subsection 56.1(2), an inspector may, at any reasonable time, enter any supervised consumption site, as defined in subsection 56.1(1), and may for those purposes exercise any of the powers set out in paragraphs (1)(a) to (i). (2) Subsection 31(2) of the English version of the Act is replaced by the following: Warrant required to enter dwelling-place (2) In the case of a dwelling-place, an inspector may enter it only with the consent of an occupant or under the authority of a warrant issued under subsection (3). (3) Paragraph 31(3)(a) of the Act is replaced by the following: (a) a place referred to in subsection (1) or (1.2) is a dwelling-place but otherwise meets the conditions for entry described in that subsection, (4) Subsection 31(5) of the English version of the Act is replaced by the following: Assistance to inspector (5) The owner or other person in charge of a place entered by an inspector under subsection (1), (1.1) or (1.2) and every person found there shall give the inspector all reasonable assistance in that person’s power and provide the inspector with any information that the inspector may reasonably require. (5) Subsection 31(8) of the Act is replaced by the following: Return by inspector (8) If an inspector determines that to ensure compliance with the regulations or with any terms and conditions specified by the Minister in an exemption granted under subsection 56.1(2) it is no longer necessary to detain a controlled substance or a precursor seized by the inspector under paragraph (1)(i), the inspector shall notify in writing the owner or other person in charge of the place where the seizure C. 22 Controlled Drugs occurred of that determination and, on being issued a receipt for it, shall return the controlled substance or precursor to that person. 4. (1) Paragraph 55(1)(n) of the Act is replaced by the following: (n) respecting the qualifications for inspectors and their powers and duties in relation to the enforcement of, and compliance with, the regulations or any terms and conditions specified by the Minister in an exemption granted under subsection 56.1(2); (2) Section 55 of the Act is amended by adding the following after subsection (1): Exception related to paragraph (1)(z) (1.1) A regulation made under paragraph (1)(z) shall not exempt from the application of all or any of the provisions of this Act or the regulations (a) any person or class of persons in relation to a controlled substance or precursor that is obtained in a manner not authorized under this Act; or (b) any controlled substance or precursor or any class of either of them that is obtained in a manner not authorized under this Act. Regulations (1.2) The Governor in Council may make regulations for carrying out the purposes of section 56.1, including (a) defining terms for the purposes of that section; (b) amending the definitions that are set out in subsection 56.1(1); (c) respecting any information to be submitted to the Minister under paragraph 56.1(3)(z.1) and the manner in which it is to be submitted; (d) respecting the circumstances in which an exemption may be granted for a medical or law enforcement purpose; (e) respecting requirements in relation to an application for an exemption made under subsection 56.1(2), including the information to be submitted with the application; and 2013-2014-2015 Drogues et aut (f) respecting terms and conditions in relation to an exemption granted under subsection 56.1(2). 5. Section 56 of the Act is replaced by the following: Exemption by Minister 56. (1) The Minister may, on any terms and conditions that the Minister considers necessary, exempt from the application of all or any of the provisions of this Act or the regulations any person or class of persons or any controlled substance or precursor or any class of either of them if, in the opinion of the Minister, the exemption is necessary for a medical or scientific purpose or is otherwise in the public interest. Exception (2) The Minister is not authorized under subsection (1) to exempt from the application of all or any of the provisions of this Act or the regulations (a) any person or class of persons in relation to a controlled substance or precursor that is obtained in a manner not authorized under this Act; or (b) any controlled substance or precursor or any class of either of them that is obtained in a manner not authorized under this Act. Interpretation 56.1 (1) The following definitions apply in this section. “alternate person in charge” « personne responsable suppléante » “alternate person in charge” means any person designated by the applicant who is responsible, when the responsible person in charge is absent from the supervised consumption site, for ensuring that every person or class of persons who is exempted for a medical purpose under subsection (2) from the application of all or any of the provisions of this Act or the regulations complies with any terms and conditions specified by the Minister in the exemption when they are at the site. “designated criminal offence” « infraction désignée en matière criminelle » “designated criminal offence” means (a) an offence involving the financing of terrorism against any of sections 83.02 to 83.04 of the Criminal Code; (b) an offence involving fraud against any of sections 380 to 382 of the Criminal Code; C. 22 Controlled Drugs (c) the offence of laundering proceeds of crime against section 462.31 of the Criminal Code; (d) an offence involving a criminal organization against any of sections 467.11 to 467.13 of the Criminal Code; or (e) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in any of paragraphs (a) to (d). “designated drug offence” « infraction désignée en matière de drogue » “designated drug offence” means (a) an offence against section 39, 44.2, 44.3, 48, 50.2 or 50.3 of the Food and Drugs Act, as those provisions read immediately before May 14, 1997; (b) an offence against section 4, 5, 6, 19.1 or 19.2 of the Narcotic Control Act, as those provisions read immediately before May 14, 1997; (c) an offence under Part I of this Act, except subsection 4(1); or (d) a conspiracy or an attempt to commit, being an accessory after the fact in relation to, or any counselling in relation to, an offence referred to in any of paragraphs (a) to (c). “illicit substance” « substance illicite » “key staff members” « principaux membres du personnel » “local government” « administration locale » “illicit substance” means a controlled substance that is obtained in a manner not authorized under this Act. “key staff members” means the persons designated by the applicant who are responsible for the direct supervision, at the supervised consumption site, of the consumption of an illicit substance by every person or class of persons who is exempted for a medical purpose under subsection (2) from the application of all or any of the provisions of this Act or the regulations. “local government” includes (a) a council of an incorporated city, metropolitan area, town, village or other municipality; (b) an authority responsible for delivering municipal services to an unincorporated city, metropolitan area, town, village or other municipality; 2013-2014-2015 Drogues et aut (c) a council of the band, as that term is defined in subsection 2(1) of the Indian Act; and (d) a government of a band that is a party to a comprehensive self-government agreement that is given effect by an Act of Parliament. “municipality” « municipalité » “municipality” includes (a) the geographical area of an incorporated or unincorporated city, metropolitan area, town, village or other municipality; (b) a reserve and designated lands, as those terms are defined in subsection 2(1) of the Indian Act; and (c) lands that are subject to a comprehensive self-government agreement that is given effect by an Act of Parliament. “responsible person in charge” « personne responsable » “supervised consumption site” « site de consommation supervisée » Exemption by Minister “responsible person in charge” means the person, designated by the applicant, who is responsible, when the person is at the supervised consumption site, for ensuring that every person or class of persons who is exempted for a medical purpose under subsection (2) from the application of all or any of the provisions of this Act or the regulations complies with the terms and conditions specified by the Minister in the exemption when they are at the site. “supervised consumption site” means a location specified in the terms and conditions of an exemption, granted by the Minister under subsection (2) for a medical purpose, that allows any person or class of persons described in the exemption to engage in certain activities in relation to an illicit substance within a supervised and controlled environment. (2) The Minister may, on any terms and conditions that the Minister considers necessary, exempt from the application of all or any of the provisions of this Act or the regulations, other C. 22 Controlled Drugs than this section, if, in the opinion of the Minister, the exemption is necessary for a medical, law enforcement or prescribed purpose (a) any person or class of persons in relation to a controlled substance or precursor that is obtained in a manner not authorized under this Act; or (b) any controlled substance or precursor or any class of either of them that is obtained in a manner not authorized under this Act. Information to accompany application (3) The Minister may consider an application for an exemption for a medical purpose under subsection (2) that would allow certain activities to take place at a supervised consumption site only after the following have been submitted: (a) scientific evidence demonstrating that there is a medical benefit to individual or public health associated with access to activities undertaken at supervised consumption sites; (b) a letter from the provincial minister who is responsible for health in the province in which the site would be located that (i) outlines his or her opinion on the proposed activities at the site, (ii) describes how those activities are integrated within the provincial health care system, and (iii) provides information about access to drug treatment services, if any, that are available in the province for persons who would use the site; (c) a letter from the local government of the municipality in which the site would be located that outlines its opinion on the proposed activities at the site, including any concerns with respect to public health or safety; (d) a description by the applicant of the measures that have been taken or will be taken to address any relevant concerns outlined in the letter referred to in paragraph (c); (e) a letter from the head of the police force that is responsible for providing policing services to the municipality in which the site 2013-2014-2015 Drogues et aut would be located that outlines his or her opinion on the proposed activities at the site, including any concerns with respect to public safety and security; (f) a description by the applicant of the proposed measures, if any, to address any relevant concerns outlined in the letter referred to in paragraph (e); (g) a letter from the lead health professional, in relation to public health, of the government of the province in which the site would be located that outlines their opinion on the proposed activities at the site; (h) a letter from the provincial minister responsible for public safety in the province in which the site would be located that outlines his or her opinion on the proposed activities at the site; (i) a description of the potential impacts of the proposed activities at the site on public safety, including the following: (i) information, if any, on crime and public nuisance in the vicinity of the site and information on crime and public nuisance in the municipalities in which supervised consumption sites are located, (ii) information, if any, on the public consumption of illicit substances in the vicinity of the site and information on the public consumption of illicit substances in the municipalities in which supervised consumption sites are located, and (iii) information, if any, on the presence of inappropriately discarded drug-related litter in the vicinity of the site and information on the presence of inappropriately discarded drug-related litter in the municipalities in which supervised consumption sites are located; (j) law enforcement research or statistics, if any, in relation to the information required under subparagraphs (i)(i) to (iii); C. 22 Controlled Drugs (k) relevant information, including trends, if any, on the number of persons who consume illicit substances in the vicinity of the site and in the municipality in which the site would be located; (l) relevant information, including trends, if any, on the number of persons with infectious diseases that may be in relation to the consumption of illicit substances in the vicinity of the site and in the municipality in which the site would be located; (m) relevant information, including trends, if any, on the number of deaths, if any, due to overdose — in relation to activities that would take place at the site — that have occurred in the vicinity of the site and in the municipality in which the site would be located; (n) official reports, if any, relevant to the establishment of a supervised consumption site, including any coroner’s reports; (o) a report of the consultations held with the professional licensing authorities for physicians and for nurses for the province in which the site would be located that contains each authority’s opinion on the proposed activities at the site; (p) a report of the consultations held with a broad range of community groups from the municipality in which the site would be located that includes (i) a summary of the opinions of those groups on the proposed activities at the site, (ii) copies of all written submissions received, and (iii) a description of the steps that will be taken to address any relevant concerns that were raised during the consultations; (q) a financing plan that demonstrates the feasibility and sustainability of operating the site; (r) a description of the drug treatment services available at the site, if any, for persons who would use the site and the 2013-2014-2015 Drogues et aut information that would be made available to those persons in relation to drug treatment services available elsewhere; (s) relevant information, including trends, on loitering in a public place that may be related to certain activities involving illicit substances, on trafficking of controlled substances and on minor offence rates in the vicinity of the site, if any; (t) information on any public health emergency in the vicinity of the site or in the municipality in which the site would be located that may be in relation to activities involving illicit substances as declared by a competent authority with respect to public health, if any; (u) a description of the measures that will be taken to minimize the diversion of controlled substances or precursors and the risks to the health and the safety and security of persons at the site, or in the vicinity of the site, including staff members, which measures must include the establishment of procedures (i) to dispose of controlled substances, precursors, and any thing that facilitates their consumption, including how to transfer them to a police officer, (ii) to control access to the site, and (iii) to prevent the loss or theft of controlled substances and precursors; (v) a description of record keeping procedures for the disposal, loss, theft and transfer of controlled substances and precursors — and any thing that facilitates their consumption — left at the site; (w) the name, title and resumé, including relevant education and training, of the proposed responsible person in charge, of each of their proposed alternate responsible persons, and of each of the other proposed key staff members; (x) a document issued by a Canadian police force in relation to each person referred to in paragraph (w), stating whether, in the 10 years before the day on which the application C. 22 Controlled Drugs is made, in respect of a designated drug offence or a designated criminal offence, the person was (i) convicted as an adult, (ii) convicted as a young person in ordinary court, as those terms were defined in subsection 2(1) of the Young Offenders Act, chapter Y-1 of the Revised Statutes of Canada, 1985, immediately before that Act was repealed, or (iii) a young person who received an adult sentence, as those terms are defined in subsection 2(1) of the Youth Criminal Justice Act; (y) if any of the persons referred to in paragraph (w) has ordinarily resided in a country other than Canada in the 10 years before the day on which the application is made, a document issued by a police force of that country stating whether in that period that person (i) was convicted as an adult for an offence committed in that country that, if committed in Canada, would have constituted a designated drug offence or a designated criminal offence, or (ii) received a sentence — for an offence they committed in that country when they were at least 14 years old but less than 18 years old that, if committed in Canada, would have constituted a designated drug offence or a designated criminal offence — that was longer than the maximum youth sentence that could have been imposed under the Youth Criminal Justice Act for such an offence; (z) any other information that the Minister considers relevant to the consideration of the application; and (z.1) any prescribed information that is submitted in the prescribed manner. 2013-2014-2015 Information to accompany subsequent application Drogues et aut (4) The Minister may consider an application for an exemption for a medical purpose under subsection (2) that would allow certain activities to continue to take place at an existing supervised consumption site only after, in addition to the information referred to in paragraphs (3)(a) to (z.1), the following have been submitted: (a) evidence, if any, of any variation in crime rates in the vicinity of the site during the period beginning on the day on which the first exemption was granted under subsection (2) in relation to the site and ending on the day on which the application is submitted; and (b) evidence, if any, of any impacts of the activities at the site on individual or public health during that period. Principles (5) The Minister may only grant an exemption for a medical purpose under subsection (2) to allow certain activities to take place at a supervised consumption site in exceptional circumstances and after having considered the following principles: (a) illicit substances may have serious health effects; (b) adulterated controlled substances may pose health risks; (c) the risks of overdose are inherent to the use of certain illicit substances; (d) strict controls are required, given the inherent health risks associated with controlled substances that may alter mental processes; (e) organized crime profits from the use of illicit substances; and (f) criminal activity often results from the use of illicit substances. C. 22 Notice (6) The Minister may give notice of any application, in the form and manner determined by the Minister, for an exemption for a medical purpose under subsection (2) to allow certain activities to take place at a supervised consumption site. Members of the public have 90 days after the day on which the notice is given to provide the Minister with comments. Controlled Drugs COMING INTO FORCE Order in council 6. The provisions of this Act come into force on a day or days to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 36 An Act to implement certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures ASSENTED TO 23rd JUNE, 2015 BILL C-59 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures”. SUMMARY Part 1 implements income tax measures and related measures proposed or referenced in the April 21, 2015 budget. In particular, it (a) reduces the required minimum amount that must be withdrawn annually from a registered retirement income fund, a variable benefit money purchase registered pension plan or a pooled registered pension plan; (b) ensures that amounts received on account of the new critical injury benefit and the new family caregiver relief benefit under the Canadian Forces Members and Veterans Re-establishment and Compensation Act are exempt from income tax; (c) decreases the small business tax rate and makes consequential adjustments to the dividend gross-up factor and dividend tax credit; (d) increases the lifetime capital gains exemption to $1 million for qualified farm and fishing properties; (e) introduces the home accessibility tax credit; (f) extends, for one year, the mineral exploration tax credit for flow-through share investors; (g) extends, for five years, the tax deferral regime that applies to patronage dividends paid to members by an eligible agricultural cooperative in the form of eligible shares; (h) extends until the end of 2018 the temporary measure that allows certain family members to open a registered disability savings plan for an adult individual who might not be able to enter into a contract; (i) permits certain foreign charitable foundations to be registered as qualified donees; (j) increases the annual contribution limit for tax-free savings accounts to $10,000; (k) creates a new quarterly remitter category for certain small new employers; and (l) provides an accelerated capital cost allowance for investment in machinery and equipment used in manufacturing and processing. Part 2 implements various measures for families. Division 1 of Part 2 implements the income tax measures announced on October 30, 2014. It amends the Income Tax Act to increase the maximum annual amounts deductible for child care expenses, to repeal the child tax credit and to introduce the family tax cut credit that is modified to include transferred education-related amounts in the calculation of that credit as announced in the April 21, 2015 budget. Division 2 of Part 2 amends the Universal Child Care Benefit Act to, effective January 1, 2015, enhance the universal child care benefit by providing $160 per month for children under six years of age and by providing a new benefit of $60 per month for children six years of age or older but under 18 years of age. It also amends the Children’s Special Allowances Act to, effective January 1, 2015, increase the special allowance supplement for children under six years of age from $100 to $160 per month and introduce a special allowance supplement in the amount of $60 per month for children six years of age or older but under 18 years of age. Part 3 enacts and amends several Acts in order to implement various measures. Division 1 of Part 3 enacts the Federal Balanced Budget Act. That Act provides for certain measures that are to apply in the case of a projected or recorded deficit. It also provides for the appearance of the Minister of Finance before a House of Commons committee to explain the reasons for the deficit and present a plan for a return to balanced budgets. Division 2 of Part 3 enacts the Prevention of Terrorist Travel Act in order to establish a mechanism to protect information in respect of judicial proceedings in relation to decisions made by the designated minister under the Canadian Passport Order to prevent the commission of a terrorism offence or for the purposes of the national security of Canada or a foreign country or state. It also makes a related amendment to the Canada Evidence Act. Division 3 of Part 3 amends the Industrial Design Act, the Patent Act and the Trade-marks Act to, among other things, provide for extensions of time limits in unforeseen circumstances and provide the authority to make regulations respecting the correction of obvious errors. It also amends the Patent Act and the Trade-marks Act to protect communications between patent or trade-mark agents and their clients in the same way as communications that are subject to solicitor-client privilege. Division 4 of Part 3 amends the Canada Labour Code to increase the maximum amount of compassionate care leave to 28 weeks and to extend to 52 weeks the period within which that leave may be taken. It also amends the Employment Insurance Act to, among other things, increase to 26 the maximum number of weeks of compassionate care benefits and to extend to 52 weeks the period within which those benefits may be paid. Division 5 of Part 3 amends the Copyright Act to extend the term of copyright protection for a published sound recording and a performer’s performance fixed in a published sound recording from 50 years to 70 years after publication. However, the term is capped at 100 years after the first fixation of, respectively, the sound recording or the performer’s performance in a sound recording. Division 6 of Part 3 amends the Export Development Act to add a development finance function to the current mandate of Export Development Canada (EDC), which will enable EDC to provide development financing and other forms of development support in a manner consistent with Canada’s international development priorities. The amendments also provide that the Minister for International Trade is to consult the Minister for International Development on matters related to EDC’s development finance function. Division 7 of Part 3 amends the Canada Labour Code in order to, among other things, provide that Parts II and III of that Act apply to persons who are not employees but who perform for employers activities whose primary purpose is to enable those persons to acquire knowledge or experience, set out circumstances in which Part III of that Act does not apply to those persons and provide for regulations to be made to apply and adapt any provision of that Part to them. Division 8 of Part 3 amends the Members of Parliament Retiring Allowances Act to, among other things, provide that the Chief Actuary is not permitted to distinguish between members of either House of Parliament when fixing contribution rates under that Act. Division 9 of Part 3 amends the National Energy Board Act to extend the maximum duration of licences for the exportation of natural gas that are issued under that Act. Division 10 of Part 3 amends the Parliament of Canada Act to establish an office to be called the Parliamentary Protective Service, which is to be responsible for all matters with respect to physical security throughout the parliamentary precinct and Parliament Hill and is to be under the responsibility of the Speaker of the Senate and the Speaker of the House of Commons. The Division provides that the Speakers of the two Houses of Parliament and the Minister of Public Safety and Emergency Preparedness must enter into an arrangement to have the Royal Canadian Mounted Police provide physical security services throughout that precinct and Parliament Hill. It also makes consequential amendments to other Acts. Division 11 of Part 3 amends the definition “insured participant” in the Employment Insurance Act to extend eligibility for assistance under employment benefits under Part II of that Act, while providing that the definition as it reads before that Division comes into force may continue to apply for the purposes of an agreement with a government under section 63 of that Act that is entered into after that Division comes into force. It also contains transitional provisions and makes consequential amendments. Division 12 of Part 3 amends the Canada Small Business Financing Act to modify the definition “small business” in order to increase the maximum amount of estimated gross annual revenue referred to in that definition. It also amends provisions of that Act that relate to eligibility criteria for borrowers for the purpose of financing the purchase or improvement of real property or immovables, in order to increase the maximum outstanding loan amount. Division 13 of Part 3 amends the Personal Information Protection and Electronic Documents Act to extend the application of that Act to organizations set out in Schedule 4 in respect of personal information described in that Schedule. Division 14 of Part 3 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to require the Financial Transactions and Reports Analysis Centre of Canada to disclose designated information to provincial securities regulators in certain circumstances. Division 15 of Part 3 amends the Immigration and Refugee Protection Act to (a) clarify and expand the application of certain provisions requiring the collection of biometric information so that those requirements apply not only to applications for a temporary resident visa, work permit or study permit but may also apply to other types of applications, claims and requests made under that Act that are specified in the regulations; and (b) authorize the Minister of Citizenship and Immigration and the Minister of Public Safety and Emergency Preparedness to administer that Act using electronic means, including by allowing the making of an automated decision and by requiring the making of an application, request or claim, the submitting of documents or the providing of information, using electronic means. Division 16 of Part 3 amends the First Nations Fiscal Management Act to accelerate and streamline participation in the scheme established under that Act, reduce the regulatory burden on participating first nations and strengthen the confidence of capital markets and investors in respect of that scheme. Division 17 of Part 3 amends the Canadian Forces Members and Veterans Re-establishment and Compensation Act to (a) add a purpose statement to that Act; (b) improve the transition process of Canadian Forces members and veterans to civilian life by allowing the Minister of Veterans Affairs to make decisions in respect of applications made by those members for services, assistance and compensation under that Act before their release from the Canadian Forces and to provide members and veterans with information and guidance before and after their release; (c) establish the retirement income security benefit to provide eligible veterans and survivors with a continued financial benefit after the age of 65 years; (d) establish the critical injury benefit to provide eligible Canadian Forces members and veterans with lump-sum compensation for severe, sudden and traumatic injuries or acute diseases that are service related, regardless of whether they result in permanent disability; and (e) establish the family caregiver relief benefit to provide eligible veterans who require a high level of ongoing care from an informal caregiver with an annual grant to recognize that caregiver’s support. The Division also amends the Veterans Review and Appeal Board Act as a consequence of the establishment of the critical injury benefit. Division 18 of Part 3 amends the Ending the Long-gun Registry Act to, among other things, provide that the Access to Information Act and the Privacy Act do not apply with respect to records and copies of records that are to be destroyed in accordance with the Ending the Long-gun Registry Act. The nonapplication of the Access to Information Act and the Privacy Act is retroactive to October 25, 2011, the day on which the Ending the Long-gun Registry Act was introduced into Parliament. Division 19 of Part 3 amends the Trust and Loan Companies Act, the Bank Act, the Insurance Companies Act and the Cooperative Credit Associations Act to modernize, clarify and enhance the protection of prescribed supervisory information that relates to federally regulated financial institutions. Division 20 of Part 3 authorizes the Treasury Board to establish and modify, despite the Public Service Labour Relations Act, terms and conditions of employment related to the sick leave of employees who are employed in the core public administration. It also authorizes the Treasury Board to establish and modify, despite that Act, a short-term disability program, and it requires the Treasury Board to establish a committee to make joint recommendations regarding any modifications to that program. Finally, it authorizes the Treasury Board to modify, despite that Act, the existing public service long-term disability programs in respect of the period during which employees are not entitled to receive benefits. TABLE OF PROVISIONS AN ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE BUDGET TABLED IN PARLIAMENT ON APRIL 21, 2015 AND OTHER MEASURES SHORT TITLE Economic Action Plan 2015 Act, No. 1 1. PART 1 AMENDMENTS TO THE INCOME TAX ACT AND TO RELATED LEGISLATION 2–28. PART 2 SUPPORT FOR FAMILIES DIVISION 1 INCOME TAX ACT 29–34. DIVISION 2 UNIVERSAL CHILD CARE BENEFIT ACT 35–40. PART 3 VARIOUS MEASURES DIVISION 1 FEDERAL BALANCED BUDGET ACT 41. Enactment of Act AN ACT RESPECTING THE BALANCING OF FEDERAL GOVERNMENT BUDGETS Preamble SHORT TITLE 1. Federal Balanced Budget Act i INTERPRETATION 2. Definitions APPLICATION 3. Economic and fiscal updates 4. 2015-2016 fiscal year and subsequent years FEDERAL DEBT REDUCTION 5. Debt reduction 6. Appearance of Minister 7. Recession or extraordinary situation 8. No recession or extraordinary situation PROJECTED DEFICIT RECORDED DEFICIT 9. Deficit recorded but not projected 10. Recession or extraordinary situation 11. No recession or extraordinary situation GENERAL PROVISIONS 12. Override 13. Amendments to schedule DIVISION 2 PREVENTION OF TERRORIST TRAVEL ACT 42. Enactment of Act AN ACT RESPECTING THE PROTECTION OF INFORMATION IN RELATION TO CERTAIN DECISIONS MADE UNDER THE CANADIAN PASSPORT ORDER SHORT TITLE 1. Prevention of Terrorist Travel Act INTERPRETATION 2. Definition of “judge” DESIGNATION OF MINISTER 3. Minister 4. Cancellations under Canadian Passport Order — terrorism or national security APPEALS ii 5. Protection of information on an appeal JUDICIAL REVIEW 6. Refusals or revocations under Canadian Passport Order — terrorism or national security 7. Protection of information on an appeal 43. DIVISION 3 INTELLECTUAL PROPERTY 44–72. DIVISION 4 COMPASSIONATE CARE LEAVE AND BENEFITS 73–80. DIVISION 5 COPYRIGHT ACT 81–82. DIVISION 6 EXPORT DEVELOPMENT ACT 83–86. DIVISION 7 CANADA LABOUR CODE 87–93. DIVISION 8 MEMBERS OF PARLIAMENT RETIRING ALLOWANCES ACT 94–96. DIVISION 9 NATIONAL ENERGY BOARD ACT 97. DIVISION 10 PARLIAMENT OF CANADA ACT 98–152. DIVISION 11 EMPLOYMENT INSURANCE ACT 153–160. iv DIVISION 12 CANADA SMALL BUSINESS FINANCING ACT 161–163. DIVISION 13 PERSONAL INFORMATION PROTECTION AND ELECTRONIC DOCUMENTS ACT 164–166. DIVISION 14 PROCEEDS OF CRIME (MONEY LAUNDERING) AND TERRORIST FINANCING ACT 167. DIVISION 15 IMMIGRATION AND REFUGEE PROTECTION ACT 168–176. DIVISION 16 FIRST NATIONS FISCAL MANAGEMENT ACT 177–205. DIVISION 17 CANADIAN FORCES MEMBERS AND VETERANS RE-ESTABLISHMENT AND COMPENSATION ACT 206–229. DIVISION 18 ENDING THE LONG-GUN REGISTRY ACT 230–231. DIVISION 19 PRIVILEGE FOR SUPERVISORY INFORMATION 232–252. DIVISION 20 SICK LEAVE AND DISABILITY PROGRAMS 253–273. v SCHEDULE 1 SCHEDULE 2 62-63-64 ELIZABETH II —————— CHAPTER 36 An Act to implement certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures [Assented to 23rd June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Economic Action Plan 2015 Act, No. 1. PART 1 AMENDMENTS TO THE INCOME TAX ACT AND TO RELATED LEGISLATION R.S., c. 1 (5th Supp.) INCOME TAX ACT 2. The Income Tax Act is amended by adding the following after section 60.021: Additions to clause 60(l)(v)(B.2) for 2015 60.022 (1) In determining the amount that may be deducted because of paragraph 60(l) in computing a taxpayer’s income for the 2015 taxation year, clause 60(l)(v)(B.2) is to be read as follows: (B.2) the total of all amounts each of which is (I) the taxpayer’s eligible amount (within the meaning of subsection 146.3(6.11)) for the year in respect of a registered retirement income fund, C. 36 Economic Action (II) the taxpayer’s eligible RRIF withdrawal amount (within the meaning of subsection 60.022(2)) for the year in respect of a RRIF, (III) the taxpayer’s eligible variable benefit withdrawal amount (within the meaning of subsection 60.022(3)) for the year in respect of an account of the taxpayer under a money purchase provision of a registered pension plan, or (IV) the taxpayer’s eligible PRPP withdrawal amount (within the meaning of subsection 60.022(4)) for the year in respect of an account of the taxpayer under a PRPP, Eligible RRIF withdrawal amount (2) A taxpayer’s eligible RRIF withdrawal amount for the taxation year in respect of a RRIF under which the taxpayer is the annuitant at the beginning of the taxation year is the amount determined by the formula A–B where A is the lesser of (a) the total of all amounts included, because of subsection 146.3(5), in computing the taxpayer’s income for the taxation year in respect of amounts received out of or under the fund (other than an amount paid by direct transfer from the fund to another fund or to a registered retirement savings plan), and (b) the amount that would be the minimum amount under the fund for the 2015 taxation year if it were determined using the prescribed factors under subsection 7308(3) or (4), as the case may be, of the Income Tax Regulations as they read on December 31, 2014; and B is the minimum amount under the fund for the taxation year. Plan d’action écono 2013-2014-2015 Eligible variable benefit withdrawal amount (3) A taxpayer’s eligible variable benefit withdrawal amount for a taxation year in respect of an account of the taxpayer under a money purchase provision of a registered pension plan is the amount determined by the formula A–B–C where A is the lesser of (a) the total of all amounts each of which is the amount of a retirement benefit (other than a retirement benefit permissible under any of paragraphs 8506(1)(a) to (e) of the Income Tax Regulations) paid from the plan in the taxation year in respect of the account and included, because of paragraph 56(1)(a), in computing the taxpayer’s income for the taxation year, and (b) the amount that would be the minimum amount for the account for the 2015 taxation year if it were determined using the factor designated under subsection 7308(4) of the Income Tax Regulations as they read on December 31, 2014; B is the minimum amount for the account for the taxation year; and C is the total of all contributions made by the taxpayer under the provision and designated for the purposes of subsection 8506(12) of the Income Tax Regulations. Eligible PRPP withdrawal amount (4) A taxpayer’s eligible PRPP withdrawal amount for a taxation year in respect of an account of the taxpayer under a PRPP is the amount determined by the formula A–B where A is the lesser of (a) the total of all amounts each of which is the amount of a distribution made from the account in the taxation year and C. 36 Economic Action included, because of subsection 147.5(13), in computing the taxpayer’s income for the taxation year, and (b) the amount that would be the minimum amount for the account for the 2015 taxation year if it were determined using the factor designated under subsection 7308(4) of the Income Tax Regulations as they read on December 31, 2014, and B is the minimum amount for the account for the taxation year. Expressions used in this section (5) For the purposes of this section, (a) “money purchase provision” has the same meaning as in subsection 147.1(1); (b) “retirement benefits” has the same meaning as in subsection 8500(1) of the Income Tax Regulations; (c) the minimum amount for an account of a taxpayer under a money purchase provision of a registered pension plan is the amount determined under subsection 8506(5) of the Income Tax Regulations; and (d) the minimum amount for an account of a taxpayer under a PRPP is the amount that would be the minimum amount for the calendar year under subsection 8506(5) of the Income Tax Regulations if the taxpayer’s account were an account under a money purchase provision of a registered pension plan. 3. (1) Paragraph 81(1)(d.1) of the Act is replaced by the following: Canadian Forces members and veterans amounts (d.1) the total of all amounts received by the taxpayer in the year on account of a Canadian Forces income support benefit payable to the taxpayer under Part 2 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act, on account of a critical injury benefit, disability award, death benefit, clothing allowance or detention benefit payPlan d’action écono 2013-2014-2015 able to the taxpayer under Part 3 of that Act or on account of a family caregiver relief benefit payable to the taxpayer under Part 3.1 of that Act; (2) Subsection (1) applies to the 2015 and subsequent taxation years. 4. (1) Subparagraph 82(1)(b)(i) of the Act is replaced by the following: (i) the product of the amount determined under paragraph (a) in respect of the taxpayer for the taxation year multiplied by (A) for the 2016 and 2017 taxation years, 17%, (B) for the 2018 taxation year, 16%, and (C) for taxation years after 2018, 15%, and (2) Subsection (1) applies to the 2016 and subsequent taxation years. 5. (1) Section 104 of the Act is amended by adding the following after subsection (21.2): Beneficiaries QFFP taxable capital gain (21.21) If clause (21.2)(b)(ii)(A) applies to deem, for the purposes of section 110.6, the beneficiary under a trust to have a taxable capital gain (referred to in this subsection as the “QFFP taxable capital gain”) from a disposition of capital property that is qualified farm or fishing property of the beneficiary, for the beneficiary’s taxation year that ends on or after April 21, 2015, and in which the designation year of the trust ends, for the purposes of subsection 110.6(2.2), the beneficiary is, if the trust complies with the requirements of subsection (21.22), deemed to have a taxable capital gain from the disposition of qualified farm or fishing property of the beneficiary on or after April 21, 2015 equal to the amount determined by the formula A × B/C where C. 36 Economic Action A is the amount of the QFFP taxable capital gain; B is, if the designation year of the trust ends on or after April 21, 2015, the amount that would be determined in respect of the trust for the designation year under paragraph 3(b) in respect of capital gains and capital losses if the only properties referred to in that paragraph were qualified farm or fishing properties of the trust that were disposed of by the trust on or after April 21, 2015; and C is, if the designation year of the trust ends on or after April 21, 2015, the amount that would be determined in respect of the trust for the designation year under paragraph 3(b) in respect of capital gains and capital losses if the only properties referred to in that paragraph were qualified farm or fishing properties. Trusts to designate amounts (21.22) A trust shall determine and designate, in its return of income under this Part for a designation year of the trust, the amount that is determined under subsection (21.21) to be the beneficiary’s taxable capital gain from the disposition on or after April 21, 2015 of qualified farm or fishing property of the beneficiary. (2) Subsection (1) applies in respect of taxation years that end after April 20, 2015. 6. (1) Subsection 108(1.1) of the Act is replaced by the following: Credits — home renovation (1.1) For the purpose of the definition “testamentary trust” in subsection (1), a contribution to a trust does not include a qualifying expenditure (within the meaning of section 118.04 or 118.041) of a beneficiary under the trust. (2) Subsection (1) applies to the 2016 and subsequent taxation years. 7. (1) Section 110.6 of the Act is amended by adding the following after subsection (2.1): 2013-2014-2015 Additional deduction — qualified farm or fishing property Plan d’action écono (2.2) In computing the taxable income for a taxation year of an individual (other than a trust) who was resident in Canada throughout the year and who disposed of qualified farm or fishing property in the year or a preceding taxation year and after April 20, 2015, there may be deducted an amount claimed by the individual that does not exceed the least of (a) the amount, if any, by which $500,000 exceeds the total of (i) $400,000 adjusted for each year after 2014 in the manner set out by section 117.1, and (ii) the total of all amounts each of which is an amount deducted under this subsection in computing the individual’s taxable income for a preceding taxation year that ended after 2014, (b) the amount, if any, by which the individual’s cumulative gains limit at the end of the year exceeds the total of all amounts each of which is an amount deducted by the individual under subsection (2) or (2.1) in computing the individual’s taxable income for the year, (c) the amount, if any, by which the individual’s annual gains limit for the year exceeds the total of all amounts each of which is an amount deducted by the individual under subsection (2) or (2.1) in computing the individual’s taxable income for the year, and (d) the amount that would be determined in respect of the individual for the year under paragraph 3(b) in respect of capital gains and capital losses if the only properties referred to in that paragraph were qualified farm or fishing properties disposed of by the individual after April 20, 2015. Additional deduction — ordering rule (2.3) Subsection (2.2) does not apply in computing the taxable income for a taxation year of an individual unless the individual has claimed the maximum amount that could be claimed under subsections (2) and (2.1) for the taxation year. (2) Subsection 110.6(4) of the Act is replaced by the following: C. 36 Maximum capital gains deduction (4) Notwithstanding subsections (2) and (2.1), the total amount that may be deducted under this section in computing an individual’s income for a taxation year shall not exceed the total of the amount determined by the formula in paragraph (2)(a) and the amount that may be deducted under subsection (2.2), in respect of the individual for the year. Economic Action (3) The portion of subsection 110.6(5) of the Act before paragraph (a) is replaced by the following: Deemed resident in Canada (5) For the purposes of subsections (2) to (2.2), an individual is deemed to have been resident in Canada throughout a particular taxation year if (4) The portion of subsection 110.6(6) of the Act before paragraph (a) is replaced by the following: Failure to report capital gain (6) Notwithstanding subsections (2) to (2.2), no amount may be deducted under this section in respect of a capital gain of an individual for a particular taxation year in computing the individual’s taxable income for the particular taxation year or any subsequent year, if (5) The portion of subsection 110.6(7) of the Act before paragraph (a) is replaced by the following: Deduction not permitted (7) Notwithstanding subsections (2) to (2.2), no amount may be deducted under this section in computing an individual’s taxable income for a taxation year in respect of a capital gain of the individual for the taxation year if the capital gain is from a disposition of property which disposition is part of a series of transactions or events (6) Subsection 110.6(8) of the Act is replaced by the following: Deduction not permitted (8) Notwithstanding subsections (2) to (2.2), if an individual has a capital gain for a taxation year from the disposition of a property and it can reasonably be concluded, having regard to all the circumstances, that a significant part of the capital gain is attributable to the fact that dividends were not paid on a share (other than a 2013-2014-2015 Plan d’action écono prescribed share) or that dividends paid on such a share in the taxation year or in any preceding taxation year were less than 90% of the average annual rate of return on that share for that year, no amount in respect of that capital gain shall be deducted under this section in computing the individual’s taxable income for the year. (7) Subsections (1) to (6) apply to taxation years that end after April 20, 2015. 8. (1) The Act is amended by adding the following after section 118.04: Definitions “eligible dwelling” « logement admissible » 118.041 (1) The following definitions apply in this section. “eligible dwelling” of an individual, at any time in a taxation year, means a housing unit (including the land subjacent to the housing unit and the immediately contiguous land, but not including the portion of that land that exceeds the greater of ½ hectare and the portion of that land that the individual establishes is necessary for the use and enjoyment of the housing unit as a residence) located in Canada if (a) the individual (or a trust under which the individual is a beneficiary) owns — whether jointly with another person or otherwise — at that time, the housing unit or a share of the capital stock of a cooperative housing corporation acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation; and (b) the housing unit is ordinarily inhabited, or is reasonably expected to be ordinarily inhabited, at any time in the taxation year (i) by the individual, if the individual is a qualifying individual, or (ii) by the individual and a qualifying individual, if (A) the individual is an eligible individual in respect of the qualifying individual, and C. 36 Economic Action (B) the qualifying individual does not, throughout the taxation year, own — whether jointly with another person or otherwise — and ordinarily inhabit another housing unit in Canada. “eligible individual” « particulier admissible » “eligible individual”, in respect of a qualifying individual for a taxation year, means (a) an individual who is the qualifying individual’s spouse or common-law partner in the year; (b) except if paragraph (c) applies, an individual who is entitled to deduct an amount under subsection 118.3(2) for the year in respect of the qualifying individual or would be if no amount was claimed for the year by the qualifying individual under subsection 118.3(1) or by the qualifying individual’s spouse or common-law partner under section 118.8; or (c) in the case of a qualifying individual who has attained the age of 65 before the end of the year, an individual who (i) claimed for the year a deduction under subsection 118(1) in respect of the qualifying individual because of (A) paragraph (b) of the description of B in that subsection, or (B) paragraph (c.1) or (d) of the description of B in that subsection where the qualifying individual is a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, nephew or niece of the individual, or of the individual’s spouse or common-law partner, or (ii) could have claimed for the year a deduction referred to in subparagraph (i) in respect of the qualifying individual if (A) the qualifying individual had no income for the year, (B) in the case of a deduction referred to in clause (i)(A), the individual were not married and not in a common-law partnership, and 2013-2014-2015 Plan d’action écono (C) in the case of a deduction under subsection 118(1) because of paragraph (d) of the description of B in that subsection in respect of a qualifying individual who is a dependant (within the meaning of subsection 118(6)) of the individual, the qualifying individual was dependent on the individual because of mental or physical infirmity. “individual” « particulier » “qualifying expenditure” « dépense admissible » “individual” does not include a trust. “qualifying expenditure” of an individual means an outlay or expense that is made or incurred, during a taxation year, that is directly attributable to a qualifying renovation — of an eligible dwelling of a qualifying individual or an eligible individual in respect of a qualifying individual — and that is the cost of goods acquired or services received during the year and includes an outlay or expense for permits required for, or for the rental of equipment used in the course of, the qualifying renovation, but does not include an outlay or expense (a) to acquire a property that can be used independently of the qualifying renovation; (b) that is the cost of annual, recurring or routine repair or maintenance; (c) to acquire a household appliance; (d) to acquire an electronic home-entertainment device; (e) that is the cost of housekeeping, security monitoring, gardening, outdoor maintenance or similar services; (f) for financing costs in respect of the qualifying renovation; (g) made or incurred primarily for the purpose of increasing or maintaining the value of the eligible dwelling; (h) made or incurred for the purpose of gaining or producing income from a business or property; (i) in respect of goods or services provided by a person not dealing at arm’s length with the qualifying individual or the eligible C. 36 Economic Action individual, unless the person is registered for the purposes of Part IX of the Excise Tax Act; or (j) to the extent that the outlay or expense can reasonably be considered to have been reimbursed, otherwise than as assistance from the federal or a provincial government including a grant, subsidy, forgivable loan or a deduction from tax. “qualifying individual” « particulier déterminé » “qualifying individual”, in respect of a taxation year, means an individual (a) who has attained the age of 65 years before the end of the taxation year; or (b) in respect of whom an amount is deductible, or would be deductible if this Act were read without reference to paragraph 118.3(1)(c), under section 118.3 in computing a taxpayer’s tax payable under this Part for the taxation year. “qualifying renovation” « travaux de rénovation admissibles » “qualifying renovation” means a renovation or alteration of an eligible dwelling of a qualifying individual or an eligible individual in respect of a qualifying individual that (a) is of an enduring nature and integral to the eligible dwelling; and (b) is undertaken to (i) enable the qualifying individual to gain access to, or to be mobile or functional within, the eligible dwelling, or (ii) reduce the risk of harm to the qualifying individual within the eligible dwelling or in gaining access to the dwelling. 2013-2014-2015 Qualifying expenditure rules Plan d’action écono (2) For the purpose of this section, (a) a qualifying expenditure in respect of an eligible dwelling of a particular individual — who is a qualifying individual or an eligible individual in respect of a qualifying individual — includes an outlay or expense made or incurred by a cooperative housing corporation, a condominium corporation (or, for civil law, a syndicate of co-owners) or a similar entity (in this paragraph referred to as the “corporation”), in respect of a property that is owned, administered or managed by that corporation and that includes the eligible dwelling, to the extent of the share of that outlay or expense that is reasonably attributable to the eligible dwelling, if (i) the outlay or expense would be a qualifying expenditure of the corporation if the corporation were an individual and the property were an eligible dwelling of that individual, and (ii) the corporation has notified, in writing, either the particular individual or, if the particular individual is an eligible individual in respect of a qualifying individual, the qualifying individual, of the share of the outlay or expense that is attributable to the eligible dwelling; and (b) a qualifying expenditure in respect of an eligible dwelling of a particular individual — who is a qualifying individual or an eligible individual in respect of a qualifying individual — includes an outlay or expense made or incurred by a trust, in respect of a property owned by the trust that includes the eligible dwelling, to the extent of the share of that outlay or expense that is reasonably attributable to the eligible dwelling, having regard to the amount of the outlays or expenses made or incurred in respect of the eligible dwelling (including, for this purpose, common areas relevant to more than one eligible dwelling), if (i) the outlay or expense would be a qualifying expenditure of the trust if the trust were an individual and the property were an eligible dwelling of that individual, and C. 36 Economic Action (ii) the trust has notified, in writing, either the particular individual or, if the particular individual is an eligible individual in respect of a qualifying individual, the qualifying individual, of the share of the outlay or expense that is attributable to the eligible dwelling. Home accessibility tax credit (3) For the purpose of computing the tax payable under this Part by a qualifying individual or an eligible individual, in respect of an eligible dwelling for a taxation year, there may be deducted the amount determined by the formula A×B where A is the appropriate percentage for the taxation year; and B is the lesser of (a) $10,000, and (b) the total of all amounts, each of which is a qualifying expenditure of the individual in respect of the eligible dwelling for the taxation year. Interaction with medical expense credit Limits (4) Despite paragraph 248(28)(b), an amount may be included in determining both an amount under subsection (3) and under section 118.2 if those amounts otherwise qualify to be included for the purposes of those provisions. (5) For the purpose of this section, (a) a maximum of $10,000 of qualifying expenditures for a taxation year in respect of a qualifying individual can be claimed under subsection (3) by the qualifying individual and all eligible individuals in respect of the qualifying individual; (b) if there is more than one qualifying individual in respect of an eligible dwelling, a maximum of $10,000 of qualifying expenditures for a taxation year in respect of the eligible dwelling can be claimed under subsection (3) by the qualifying individuals and all eligible individuals in respect of the qualifying individuals; and 2013-2014-2015 Plan d’action écono (c) if more than one individual is entitled to a deduction under subsection (3) for a taxation year in respect of the same qualifying individual or the same eligible dwelling and the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions. Effect of bankruptcy In the event of death and bankruptcy (6) For the purpose of subsection (5), if an individual becomes bankrupt in a particular calendar year, despite subsection 128(2), any reference to the taxation year of the individual is deemed to be a reference to the particular calendar year. (7) For the purpose of this section, (a) if an individual dies during a calendar year and would have attained 65 years of age if the individual were alive at the end of the year, the individual is deemed to have attained 65 years of age at the beginning of the year; (b) if an individual becomes a qualifying individual during a calendar year and becomes bankrupt in that year, the individual is deemed to be a qualifying individual at the beginning of that year; and (c) if an individual becomes a qualifying individual during a calendar year and an eligible individual in respect of the qualifying individual becomes bankrupt in that year, the individual is deemed to be a qualifying individual at the beginning of the year. (2) Subsection (1) applies to the 2016 and subsequent taxation years. 9. (1) Section 118.92 of the Act, as enacted by subsection 31(2), is replaced by the following: Ordering of credits 118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.02, 118.031, 118.04, 118.041, C. 36 Economic Action 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.6, 118.9, 118.8, 118.2, 118.1, 118.62, 119.1 and 121. (2) Subsection (1) applies to the 2016 and subsequent taxation years. 10. (1) Paragraph 121(a) of the Act is replaced by the following: (a) the product of the amount, if any, that is required by subparagraph 82(1)(b)(i) to be included in computing the individual’s income for the year multiplied by (i) for the 2016 taxation year, 21/29, (ii) for the 2017 and 2018 taxation years, 20/29, and (iii) for taxation years after 2018, 9/13; and (2) Subsection (1) applies to the 2016 and subsequent taxation years. 11. (1) Paragraphs 125(1.1)(a) and (b) of the Act are replaced by the following: (a) that proportion of 17% that the number of days in the taxation year that are in 2015 is of the number of days in the taxation year, (b) that proportion of 17.5% that the number of days in the taxation year that are in 2016 is of the number of days in the taxation year, (c) that proportion of 18% that the number of days in the taxation year that are in 2017 is of the number of days in the taxation year, (d) that proportion of 18.5% that the number of days in the taxation year that are in 2018 is of the number of days in the taxation year, and (e) that proportion of 19% that the number of days in the taxation year that are after 2018 is of the number of days in the taxation year. (2) Subsection (1) applies to the 2016 and subsequent taxation years. 2013-2014-2015 Plan d’action écono 12. (1) Paragraph (a) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act is replaced by the following: (a) that is a Canadian exploration expense incurred by a corporation after March 2015 and before 2017 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2017) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition “mineral resource” in subsection 248(1), (2) Paragraphs (c) and (d) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act are replaced by the following: (c) an amount in respect of which is renounced in accordance with subsection 66(12.6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after March 2015 and before April 2016, and (d) that is not an expense that was renounced under subsection 66(12.6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under an agreement described in that subsection and made after March 2015 and before April 2016; (3) Subsections (1) and (2) apply to expenses renounced under a flow-through share agreement entered into after March 2015. 13. Paragraph (a) of the definition “tax deferred cooperative share” in subsection 135.1(1) of the Act is replaced by the following: (a) issued, after 2005 and before 2021, by an agricultural cooperative corporation to a person or partnership that is at the time the C. 36 Economic Action share is issued an eligible member of the agricultural cooperative corporation, pursuant to an allocation in proportion to patronage; 14. (1) Paragraph 137(4.3)(a) of the Act is replaced by the following: (a) the preferred-rate amount of a corporation at the end of a taxation year is determined by the formula A + B/C where A is its preferred-rate amount at the end of its immediately preceding taxation year, B is the amount deductible under section 125 from the tax for the taxation year otherwise payable by it under this Part, and C is its small business deduction rate for the taxation year within the meaning of subsection 125(1.1); (2) Subsection (1) applies to the 2016 and subsequent taxation years. 15. Section 146.3 of the Act is amended by adding the following after subsection (1.2): Exceptions (1.3) For the purposes of subsections (5.1) and 153(1) and the definition “periodic pension payment” in section 5 of the Income Tax Conventions Interpretation Act, the minimum amount under a retirement income fund for 2015 is the amount that would be the minimum amount under the fund for the year if it were determined using the prescribed factors under subsection 7308(3) or (4), as the case may be, of the Income Tax Regulations as they read on December 31, 2014. 16. Clause (a)(ii)(B.1) of the definition “disability savings plan” in subsection 146.4(1) of the Act is replaced by the following: 2013-2014-2015 Plan d’action écono (B.1) if the arrangement is entered into before 2019, a qualifying family member in relation to the beneficiary who, at the time the arrangement is entered into, is a qualifying person in relation to the beneficiary, 17. Paragraph 147.5(3)(b) of the Act is replaced by the following: (b) a contribution is made to the plan in respect of a member after the calendar year in which the member attains 71 years of age, other than an amount (i) described in subparagraph (a)(iii), or (ii) if subsection 60.022(1) applies, described in any of subclauses 60(l)(v)(B.2)(II) to (IV) as read in that subsection; 18. (1) Subparagraph (a)(v) of the definition “qualified donee” in subsection 149.1(1) of the Act is replaced by the following: (v) a foreign charity that has applied to the Minister for registration under subsection (26), (2) The portion of subsection 149.1(26) of the Act before subparagraph (b)(i) is replaced by the following: Foreign charities (26) For the purposes of subparagraph (a)(v) of the definition “qualified donee” in subsection (1), the Minister may register, in consultation with the Minister of Finance, a foreign charity for a 24-month period that includes the time at which Her Majesty in right of Canada has made a gift to the foreign charity, if (a) the foreign charity is not resident in Canada; and (b) the Minister is satisfied that the foreign charity is (3) Subsections (1) and (2) apply to applications made on or after the day on which this Act receives royal assent. C. 36 Economic Action 19. The definition “TFSA dollar limit” in subsection 207.01(1) of the Act is replaced by the following: “TFSA dollar limit” « plafond CÉLI » “TFSA dollar limit” for a calendar year means, (a) for 2009 to 2012, $5,000; (b) for 2013 and 2014, $5,500; and (c) for each year after 2014, $10,000. C.R.C., c. 945 INCOME TAX REGULATIONS 20. (1) Subsection 108(1) of the Income Tax Regulations is replaced by the following: 108. (1) Subject to subsections (1.1) to (1.13), amounts deducted or withheld in a month under subsection 153(1) of the Act shall be remitted to the Receiver General on or before the 15th day of the following month. (2) Section 108 of the Regulations is amended by adding the following after subsection (1.12): (1.13) If an employer is a new employer throughout a particular month in a particular calendar year, all amounts deducted or withheld from payments described in the definition “remuneration” in subsection 100(1) that are made by the employer in the month may be remitted to the Receiver General (a) in respect of such payments made in January, February and March of the particular calendar year, on or before the 15th day of April of the particular calendar year; (b) in respect of such payments made in April, May and June of the particular calendar year, on or before the 15th day of July of the particular calendar year; (c) in respect of such payments made in July, August and September of the particular calendar year, on or before the 15th day of October of the particular calendar year; and 2013-2014-2015 Plan d’action écono (d) in respect of such payments made in October, November and December of the particular calendar year, on or before the 15th day of January of the year following the particular calendar year. (3) Section 108 of the Regulations is amended by adding the following after subsection (1.2): (1.21) For the purposes of subsection (1.4), the monthly withholding amount, in respect of an employer for a month, is the total of all amounts each of which is an amount required to be remitted with respect to the month by the employer or, if the employer is a corporation, by each corporation associated with the corporation, under (a) subsection 153(1) of the Act and a similar provision of a law of a province which imposes a tax upon the income of individuals, if the province has entered into an agreement with the Minister of Finance for the collection of taxes payable to the province, in respect of payments described in the definition “remuneration” in subsection 100(1); (b) subsection 21(1) of the Canada Pension Plan; or (c) subsection 82(1) of the Employment Insurance Act. (4) Section 108 of the Regulations is amended by adding the following after subsection (1.3): (1.4) For the purposes of subsection (1.13) an employer (a) becomes a new employer at the beginning of any month after 2015 in which the employer first becomes an employer; and (b) ceases to be a new employer at a specified time in a particular year, if in a particular month the employer does not meet any of the following conditions: (i) the monthly withholding amount in respect of the employer for the particular month is less than $1,000, C. 36 Economic Action (ii) throughout the 12-month period before that time, the employer has remitted, on or before the day on or before which the amounts were required to be remitted, all amounts each of which was required to be remitted under subsection 153(1) of the Act, subsection 21(1) of the Canada Pension Plan, subsection 82(1) of the Employment Insurance Act or Part IX of the Excise Tax Act, and (iii) throughout the 12-month period before that time, the employer has filed all returns each of which was required to be filed under the Act or Part IX of the Excise Tax Act on or before the day on or before which those returns were required to be filed under those Acts. (1.41) For the purposes of subsection (1.4), the specified time is the end of (a) March of the particular year, if the particular month is January, February or March of that year; (b) June of the particular year, if the particular month is April, May or June of that year; (c) September of the particular year, if the particular month is July, August or September of that year; and (d) December of the particular year, if the particular month is October, November or December of that year. (5) Subsections (1) to (4) apply in respect of amounts deducted or withheld after 2015. 21. Paragraph 1100(1)(a) of the Regulations is amended by striking out “and” at the end of subparagraph (xxxvii), by adding “and” at the end of subparagraph (xxxviii) and by adding the following after subparagraph (xxxviii): (xxxix) of Class 53, 50 per cent, 22. Paragraph 4600(2)(k) of the Regulations is replaced by the following: Plan d’action écono 2013-2014-2015 (k) a property included in Class 21, 24, 27, 29, 34, 39, 40, 43, 45, 46, 50, 52 or 53 in Schedule II; 23. (1) The table to subsection 7308(3) of the Regulations is replaced by the following: X Factor Under 72 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 or older 1/(90 – X) 0.0540 0.0553 0.0567 0.0582 0.0598 0.0617 0.0636 0.0658 0.0682 0.0708 0.0738 0.0771 0.0808 0.0851 0.0899 0.0955 0.1021 0.1099 0.1192 0.1306 0.1449 0.1634 0.1879 0.2000 (2) The table to subsection 7308(4) of the Regulations is replaced by the following: Y Factor Under 71 71 72 73 74 75 76 77 78 1/(90 – Y) 0.0528 0.0540 0.0553 0.0567 0.0582 0.0598 0.0617 0.0636 C. 36 Economic Action Y Factor 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 or older 0.0658 0.0682 0.0708 0.0738 0.0771 0.0808 0.0851 0.0899 0.0955 0.1021 0.1099 0.1192 0.1306 0.1449 0.1634 0.1879 0.2000 (3) Subsections (1) and (2) apply to the 2015 and subsequent taxation years. 24. Section 8506 of the Regulations is amended by adding the following after subsection (10): Recontribution for 2015 (11) If a contribution made by a member of a registered pension plan and credited to the member’s account under a money purchase provision of the plan complies with the conditions in subsection (12), the contribution (a) is deemed to have been made in accordance with the plan as registered; (b) is to be disregarded for the purposes of paragraph (2)(c.1); and (c) is deemed to be an excluded contribution for the purposes of paragraph 8301(4)(a). Conditions Referred to in Subsection (11) (12) The conditions referred to in subsection (11) are as follows: (a) the contribution is made after December 31, 2014 and before March 1, 2016; Plan d’action écono 2013-2014-2015 (b) the contribution is designated for the purposes of this subsection in a manner acceptable to the Minister; and (c) the amount of the contribution does not exceed the amount determined by the formula A–B–C where A is the lesser of (i) the total of all amounts each of which is the amount of a retirement benefit (other than a retirement benefit permissible under any of paragraphs (1)(a) to (e)) paid from the plan in 2015 in respect of the account and included, because of paragraph 56(1)(a) of the Act, in computing the taxpayer’s income for the taxation year, and (ii) the amount that would be the minimum amount for the account for 2015 if it were determined using the factor designated under subsection 7308(4) as it read on December 31, 2014, B is the minimum amount for the account for 2015, and C is the total of all other contributions made by the member under the money purchase provision at or before the time of the contribution and designated for the purposes of this subsection. 25. Paragraph (a) of Class 43 of Schedule II to the Regulations is replaced by the following: (a) is not included in Class 29 or 53, but that would otherwise be included in Class 29 if that Class were read without reference to its subparagraphs (b)(iii) and (v) and paragraph (c); or 26. Schedule II to the Regulations is amended by adding the following after Class 52: CLASS 53 Property acquired after 2015 and before 2026 that is not included in Class 29, but that would otherwise be included in that Class if C. 36 Economic Action (a) subparagraph (a)(ii) of that Class were read without reference to “in Canadian field processing carried on by the lessee or”; and (b) that Class were read without reference to its subparagraphs (b)(iv) to (vi) and paragraph (c). C.R.C., c. 385 CANADA PENSION PLAN REGULATIONS 27. (1) Subsection 8(1) of the Canada Pension Plan Regulations is replaced by the following: 8. (1) Subject to subsections (1.1), (1.11), (1.12), (1.13) and (2), the employee’s contribution and the employer’s contribution shall be remitted to the Receiver General on or before the 15th day of the month following the month in which the employer paid to the employee the remuneration in respect of which those contributions were required to be made. (2) Subsection 8(1.2) of the Regulations is replaced by the following: (1.13) If an employer is a new employer throughout a particular month in a particular calendar year, contributions payable in the month may be remitted by the employer to the Receiver General (a) in respect of those contributions paid in January, February and March of the particular calendar year, on or before the 15th day of April of the particular calendar year; (b) in respect of those contributions paid in April, May and June of the particular calendar year, on or before the 15th day of July of the particular calendar year; (c) in respect of those contributions paid in July, August and September of the particular calendar year, on or before the 15th day of October of the particular calendar year; and (d) in respect of those contributions paid in October, November and December of the particular calendar year, on or before the 15th day of January of the year following the particular calendar year. 2013-2014-2015 Plan d’action écono (1.2) For the purpose of this section, (a) the average monthly withholding amount of an employer for a calendar year is determined in accordance with subsections 108(1.2) and (1.3) of the Income Tax Regulations; (b) the determination as to whether an employer is a new employer is made in accordance with subsections 108(1.4) and (1.41) of the Income Tax Regulations; and (c) the monthly withholding amount in respect of a new employer for a month is determined in accordance with subsection 108(1.21) of the Income Tax Regulations. (3) Subsections (1) and (2) apply to amounts and contributions required to be remitted to the Receiver General after 2015. SOR/97-33 INSURABLE EARNINGS AND COLLECTION OF PREMIUMS REGULATIONS 28. (1) Subsection 4(1) of the Insurable Earnings and Collection of Premiums Regulations is replaced by the following: 4. (1) Subject to subsections (2), (3), (3.1), (3.2) and (5), every employer shall remit the employee’s premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the 15th day of the month following the month in which the employer paid to the insured person insurable earnings in respect of which those premiums were required to be deducted or paid under the Act and these Regulations. (2) Subsection 4(4) of the Regulations is replaced by the following: (3.2) If an employer is a new employer throughout a particular month in a particular calendar year, premiums payable in the month may be remitted to the Receiver General C. 36 Economic Action (a) in respect of insurable earnings paid in January, February and March of the particular calendar year, on or before the 15th day of April of the particular calendar year; (b) in respect of insurable earnings paid in April, May and June of the particular calendar year, on or before the 15th day of July of the particular calendar year; (c) in respect of insurable earnings paid in July, August and September of the particular calendar year, on or before the 15th day of October of the particular calendar year; and (d) in respect of insurable earnings paid in October, November and December of the particular calendar year, on or before the 15th day of January of the year following the particular year. (4) For the purpose of this section, (a) the average monthly withholding amount of an employer for a year is determined in accordance with subsections 108(1.2) and (1.3) of the Income Tax Regulations; (b) the determination as to whether an employer is a new employer is made in accordance with subsections 108(1.4) and (1.41) of the Income Tax Regulations; and (c) the monthly withholding amount in respect of a new employer for a month is determined in accordance with subsection 108(1.21) of the Income Tax Regulations. (3) Subsections (1) and (2) apply to amounts and contributions required to be remitted to the Receiver General after 2015. Plan d’action écono 2013-2014-2015 PART 2 SUPPORT FOR FAMILIES DIVISION 1 R.S., c. 1 (5th Supp.) INCOME TAX ACT 29. (1) Paragraphs (a) and (b) of the definition “annual child care expense amount” in subsection 63(3) of the Income Tax Act are replaced by the following: (a) $11,000, if the child is a person in respect of whom an amount may be deducted under section 118.3 in computing a taxpayer’s tax payable under this Part for the year, and (b) if the child is not a person referred to in paragraph (a), (i) $8,000, if the child is under 7 years of age at the end of the year, and (ii) $5,000, in any other case; (2) Subsection (1) applies to the 2015 and subsequent taxation years. 30. (1) Paragraph (b.1) of the description of B in subsection 118(1) of the Act is replaced by the following: Family caregiver amount for child (b.1) $2,000 for each child, who is under the age of 18 years at the end of the taxation year, of the individual and who, by reason of mental or physical infirmity, is likely to be, for a long and continuous period of indefinite duration, dependent on others for significantly more assistance in attending to the child’s personal needs and care, when compared to children of the same age if (i) the child ordinarily resides throughout the taxation year with the individual together with another parent of the child, or (ii) except if subparagraph (i) applies, the individual (A) may deduct an amount under paragraph (b) in respect of the child, or (B) could deduct an amount under paragraph (b) in respect of the child if C. 36 Economic Action (I) paragraph (4)(a) and the reference in paragraph (4)(b) to “or the same domestic establishment” did not apply to the individual for the taxation year, and (II) the child had no income for the year, (2) Subsection (1) applies to the 2015 and subsequent taxation years. For the purpose of making the adjustment provided under subsection 117.1(1) of the Act as it applies to paragraph (b.1) of the description of B in subsection 118(1) of the Act, as enacted by subsection (1), the amount to be used in the 2015 taxation year for the preceding taxation year is the amount under clause (b.1)(i)(B) of the description of B in subsection 118(1) of the Act that would, but for subsection 117.1(3) of the Act, be the amount to be used under that clause for the 2014 taxation year. 31. (1) Section 118.92 of the Act is replaced by the following: Ordering of credits 118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.02, 118.03, 118.031, 118.04, 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.6, 118.9, 118.8, 118.2, 118.1, 118.62, 119.1 and 121. (2) Section 118.92 of the Act, as enacted by subsection (1), is replaced by the following: Ordering of credits 118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.02, 118.031, 118.04, 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.6, 118.9, 118.8, 118.2, 118.1, 118.62, 119.1 and 121. Plan d’action écono 2013-2014-2015 (3) Subsection (1) applies to the 2014 taxation year. (4) Subsection (2) applies to the 2015 taxation year. 32. (1) The Act is amended by adding the following after section 119: Definitions 119.1 (1) The following definitions apply in this section. “adjusted base tax payable” « impôt payable de base rajusté » “adjusted base tax payable”, of an individual for a taxation year, means the amount that would be the individual’s tax payable under this Part for the year, if (a) the individual’s taxable income for the year were the individual’s split-adjusted income for the year; and (b) no amount were deductible under this Division other than the individual’s adjusted non-refundable tax credits amount for the year. “adjusted nonrefundable tax credits amount” « montant de crédits non remboursables rajustés » “adjusted non-refundable tax credits amount”, of an individual for a taxation year, means the amount determined by the formula A+B where A is the total of all amounts, each of which is an amount claimed by the individual — not exceeding the amount that may be deducted by the individual — in computing the individual’s tax payable for the taxation year (a) under any of subsections 118(2), (3) and (10) and sections 118.01 to 118.07, 118.1 to 118.3, 118.5 to 118.7 and 118.9, and (b) under section 118.8, not exceeding the amount determined by the formula A1 – A 2 where A1 is the amount determined for the description of A in section 118.8 for the taxation year, and A2 is the amount, if any, by which the amount determined for the description of C in section 118.8 for the C. 36 Economic Action taxation year exceeds the amount determined for the description of B in that section for the taxation year; and B is the amount that would be deductible by the individual under subsection 118(1) in computing the individual’s tax payable for the taxation year if (a) the dollar amount set out in the formula in subparagraph (a)(ii) of the description of B in that subsection were nil, and (b) the amount determined for the description of C.1 in subparagraph (a)(ii) of the description of B in that subsection were determined by the formula C–D where C is the income of the individual’s spouse or common-law partner for the year, and D is the dollar amount set out in subparagraph (a)(i) of the description of B in that subsection. “base tax payable” « impôt payable de base » “combined adjusted base tax payable” « impôt payable de base rajusté réuni » “combined base tax payable” « impôt payable de base réuni » “eligible relation” « proche admissible » “base tax payable”, of an individual for a taxation year, means the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division other than an amount deductible under any of sections 118 to 118.9. “combined adjusted base tax payable”, of a qualifying individual for a taxation year, means the total of the qualifying individual’s adjusted base tax payable for the year and the adjusted base tax payable for the year of the qualifying individual’s eligible relation. “combined base tax payable”, of a qualifying individual for a taxation year, means the total of the qualifying individual’s base tax payable for the year and the base tax payable for the year of the qualifying individual’s eligible relation. “eligible relation”, of a particular individual for a taxation year, means an individual who (a) is resident in Canada, Plan d’action écono 2013-2014-2015 (i) if the individual dies in the year, at the time that is immediately before the individual’s death, and (ii) in any other case, at the end of the year; and (b) is at any time in the year, married to, or in a common-law partnership with, the particular individual and not, by reason of the breakdown of their marriage or common-law partnership, living separate and apart from the particular individual at the end of the year and for a period of at least 90 days commencing in the year. “qualifying individual” « particulier admissible » “qualifying individual”, for a taxation year, means an individual who (a) has an eligible relation for the year who has not deducted an amount under this section for the year; (b) has a child who (i) is under the age of 18 years at the end of the year, and (ii) ordinarily resides throughout the year with the individual or the individual’s eligible relation for the year; (c) is resident in Canada, (i) if the individual dies in the year, at the time that is immediately before the individual’s death, and (ii) in any other case, at the end of the year; and (d) is not confined to a prison or similar institution for a period of at least 90 days during the year. “split-adjusted income” « revenu rajusté par fractionnement » “split-adjusted income”, of an individual for a taxation year, means (a) if the individual’s taxable income for the year is greater than the taxable income for the year of the individual’s eligible relation, the amount that is the individual’s taxable income less the individual’s split adjustment for the year; (b) if the individual’s taxable income for the year is less than the taxable income for the year of the individual’s eligible relation, the C. 36 Economic Action amount that is the individual’s taxable income plus the individual’s split adjustment for the year; and (c) in any other case, the amount that is equal to the individual’s taxable income for the year. “split adjustment” « rajustement par fractionnement » “split adjustment”, of an individual for a taxation year, means the lesser of $50,000 and one half of the absolute value of the positive or negative amount determined by the formula A–B where A is the individual’s taxable income for the year; and B is the taxable income for the year of the individual’s eligible relation. Family tax cut credit (2) For the purpose of computing the tax payable under this Part by a qualifying individual for a taxation year, there may be deducted the lesser of $2,000 and the amount determined by the formula A–B where A is the qualifying individual’s combined base tax payable for the year; and B is the qualifying individual’s combined adjusted base tax payable for the year. Deduction not available (3) No amount is deductible under subsection (2) in computing an individual’s tax payable under this Part for a taxation year if the individual or the individual’s eligible relation (a) does not file with the Minister a return of income in respect of the taxation year; (b) becomes bankrupt in the calendar year in which the taxation year ends; or (c) makes an election for the taxation year under section 60.03. 2013-2014-2015 Taxation year deeming rules Plan d’action écono (4) For the purpose of applying the definition “qualifying individual” in subsection (1), in determining whether a child ordinarily resides throughout a taxation year with an individual or the individual’s eligible relation, the taxation year is deemed not to include (a) in the case of a child who is born or is adopted in the year, the portion of the year before the child’s birth or adoption; (b) in the case of an individual who marries or becomes a common-law partner at any time in the year, the portion of the year before that time; (c) in the case of an individual, an eligible relation of an individual or a child who dies in the year, the portion of the year after the death; and (d) in the case of an individual or an eligible relation of an individual who becomes resident in Canada in the year, any portion of the year in which the person is nonresident. (2) Subsection (1) applies to the 2014 and subsequent taxation years. 33. (1) Clause 128(2)(e)(iii)(A) of the Act is replaced by the following: (A) under any of sections 118 to 118.07, 118.2, 118.3, 118.5, 118.6, 118.8, 118.9 and 119.1, (2) Subsection (1) applies to the 2014 and subsequent taxation years. 34. (1) Subsection 153(1.3) of the Act is replaced by the following: Reduction not permitted (1.3) The Minister shall not consider either of the following circumstances as a basis on which a lesser amount may be determined under subsection (1.1): (a) a joint election made or expected to be made under section 60.03; or (b) a deduction or an intention to claim a deduction under section 119.1. (2) Subsection (1) applies to the 2014 and subsequent taxation years. C. 36 Economic Action DIVISION 2 2006, c. 4, s. 168 UNIVERSAL CHILD CARE BENEFIT ACT Amendments to the Act 35. The definition “qualified dependant” in section 2 of the Universal Child Care Benefit Act is replaced by the following: “qualified dependant” « personne à charge admissible » “qualified dependant” means a person who is a qualified dependant for the purpose of Subdivision a.1 of Division E of Part I of the Income Tax Act. 36. Section 3 of the Act is replaced by the following: Purpose 3. The purpose of this Act is to assist families by supporting their child care choices through direct financial support to a maximum of (a) $1,920 per year in respect of each of their children who is under six years of age; and (b) $720 per year in respect of each of their children who is six years of age or older but who is under 18 years of age. 37. (1) The portion of subsection 4(1) of the Act before paragraph (a) is replaced by the following: Amount of payment — child under six years 4. (1) In respect of every month before January 1, 2015, the Minister shall pay to an eligible individual, for each month at the beginning of which he or she is an eligible individual, for each child who, at the beginning of that month, is under six years of age and is a qualified dependant of the eligible individual, (2) Section 4 of the Act is amended by adding the following after subsection (1): Child under six years — January 1, 2015 (1.1) In respect of every month as of January 1, 2015, the Minister shall pay to an eligible individual, for each month at the beginning of which he or she is an eligible individual, for each child who, at the beginning of that month, is under six years of age and is a qualified dependant of the eligible individual, Plan d’action écono 2013-2014-2015 (a) a benefit of $80, if the eligible individual is a shared-custody parent of the qualified dependant; and (b) a benefit of $160 in any other case. Other children — January 1, 2015 (1.2) In respect of every month as of January 1, 2015, the Minister shall pay to an eligible individual, for each month at the beginning of which he or she is an eligible individual, for each child who, at the beginning of that month, is six years of age or older and is a qualified dependant of the eligible individual, (a) a benefit of $30, if the eligible individual is a shared-custody parent of the qualified dependant; and (b) a benefit of $60 in any other case. 1992, c. 48, Sch. Related Amendments to the Children’s Special Allowances Act 38. Section 3.1 of the Children’s Special Allowances Act is replaced by the following: Monthly special allowance supplement 3.1 (1) There shall be added to a special allowance that is payable under section 3, for a child who, at the beginning of the month for which that allowance is payable, (a) is under six years of age, (i) a special allowance supplement in the amount of $100, in respect of every month before January 1, 2015, or (ii) a special allowance supplement in the amount of $160, in respect of every month as of January 1, 2015; and (b) is six years of age or older, a special allowance supplement in the amount of $60, in respect of every month as of January 1, 2015. Payment out of Consolidated Revenue Fund (2) The supplement is to be paid out of the Consolidated Revenue Fund. 39. Paragraph 4(4)(d) of the Act is replaced by the following: (d) reaches 18 years of age. C. 36 Economic Action Coming into Force July 1, 2015 40. This Division comes into force, or is deemed to have come into force, on July 1, 2015. PART 3 VARIOUS MEASURES DIVISION 1 FEDERAL BALANCED BUDGET ACT Enactment of Act Enactment 41. The Federal Balanced Budget Act, whose text is as follows and whose schedule is set out in Schedule 1 to this Act, is enacted: An Act respecting the balancing of federal government budgets Preamble Whereas a sound fiscal position is crucial to economic growth and job creation over the longer term; Whereas attaining and maintaining a sound fiscal position requires that the Government of Canada achieve annual balanced budgets and reduce debt, other than when a recession or extraordinary situation occurs; Whereas maintaining balanced budgets and reducing debt helps to keep taxes low, instill confidence in consumers and investors, strengthen Canada’s ability to respond to longer-term economic and fiscal challenges and preserve the sustainability of public services; And whereas reducing the debt burden will help to ensure fairness for future generations by avoiding future tax increases or reductions in public services; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 2013-2014-2015 Plan d’action écono SHORT TITLE Short title 1. This Act may be cited as the Federal Balanced Budget Act. INTERPRETATION Definitions “balanced budget” « équilibre budgétaire » “deputy minister” « sous-ministre » “extraordinary situation” « situation exceptionnelle » 2. The following definitions apply in this Act. “balanced budget” means a budget in which the total amount of expenses for a fiscal year does not exceed the total amount of revenues for that year, those revenues being calculated before any amounts to be set aside for contingencies are subtracted. “deputy minister”, with respect to an organization named in column 1 of the schedule, means the person occupying the position set out in column 2. “extraordinary situation” means a situation that results in an aggregate direct cost to the Government of Canada of more than $3 billion in one fiscal year and that is caused by any of the following: (a) a natural disaster or other unanticipated emergency of national significance; or (b) an act of force or violence, war or threat of war, or other armed conflict. “federal debt” « dette fédérale » “federal debt” means the accumulated deficit as stated in the Public Accounts. “initial deficit” « déficit initial » “initial deficit” means a deficit that is projected in respect of the fiscal year that follows a fiscal year in respect of which a balanced budget was projected or recorded. “Minister” « ministre » “open fiscal year” « exercice ouvert » “operating budget freeze” « gel du budget de fonctionnement » “Minister” means the Minister of Finance. “open fiscal year” means the first of the fiscal years covered by budget projections in respect of which the financial statements of the Government of Canada have not been reported in the Public Accounts. “operating budget freeze” means the measure set out in each of paragraphs 7(1)(a) and 8(1)(a). 40 “pay” « rémunération » C. 36 Economic Action “pay” means, (a) in respect of the Prime Minister, a minister or minister of State, the sessional allowance provided for in paragraph 55.1(2)(b) of the Parliament of Canada Act and the annual salary provided for in section 4.1 of the Salaries Act or, in respect of a minister of State who does not preside over a ministry of State, the annual salary provided for in an appropriation Act; and (b) in respect of a deputy minister, a base rate of pay, whether expressed as a single rate of pay or a range of rates of pay or, if no such rate or range exists, any fixed or ascertainable amount of base pay. “pay freeze” « gel salarial » “pay freeze” means the measure set out in paragraph 7(1)(b). “pay reduction” « réduction salariale » “pay reduction” means the measure set out in paragraph 8(1)(b). “recession” « récession » “recession” means a period of at least two consecutive quarters of negative growth in real gross domestic product for Canada, as reported by Statistics Canada under the Statistics Act. APPLICATION Economic and fiscal updates 3. This Act does not apply in respect of economic and fiscal updates. 2015-2016 fiscal year and subsequent years 4. For greater certainty, this Act applies in respect of the 2015-2016 fiscal year and subsequent fiscal years. FEDERAL DEBT REDUCTION Debt reduction 5. Any surplus recorded in the Public Accounts in respect of a fiscal year must be applied to the reduction of the federal debt. PROJECTED DEFICIT Appearance of Minister 6. (1) If the Minister tables a budget in the House of Commons that projects an initial deficit in respect of the open fiscal year or the following fiscal year, the Minister must appear before the appropriate committee of the House of Commons on any of the first 30 days on which that House is sitting after the day on 2013-2014-2015 Plan d’action écono which the budget is tabled to explain the reasons for the projected deficit and present a plan for a return to balanced budgets that includes (a) the measures set out in subsections 7(1) and 8(1) that apply; and (b) the period within which a balanced budget is to be achieved. Subsequent appearances (2) The Minister must appear before the committee annually to present an updated plan until a balanced budget is recorded in the Public Accounts in respect of a fiscal year that is covered by the plan. Recession or extraordinary situation 7. (1) If a deficit is projected due to a recession or extraordinary situation that, at the time the budget is tabled, has occurred, is occurring or is forecast, (a) there is to be no increase in the operating budget of any government entity to fund annual wage increases; and (b) there is to be no increase in the pay for the Prime Minister, ministers, ministers of State and deputy ministers. Duration of measures (2) The operating budget freeze and the pay freeze are to take effect on the first day of the fiscal year that follows the fiscal year in which the recession or extraordinary situation ends and are to remain in effect until a balanced budget is recorded in the Public Accounts. End of recession (3) For the purposes of subsection (2), a recession ends in the fiscal year in which the second consecutive quarter of positive growth in real gross domestic product for Canada is reported by Statistics Canada under the Statistics Act. No recession or extraordinary situation 8. (1) If a deficit is projected for reasons other than a recession or extraordinary situation, (a) there is to be no increase in the operating budget of any government entity to fund annual wage increases; and (b) there is to be a 5% reduction in the pay for the Prime Minister, ministers, ministers of State and deputy ministers. C. 36 Duration of measures (2) The operating budget freeze and the pay reduction are to take effect on April 1 of the year in which the budget is tabled and are to remain in effect until a balanced budget is recorded in the Public Accounts. Economic Action RECORDED DEFICIT Deficit recorded but not projected 9. If a deficit that was not projected in a budget is recorded in the Public Accounts in respect of a fiscal year, the Minister must appear before the appropriate committee of the House of Commons on any of the first 30 days on which that House is sitting after the day on which those Public Accounts are tabled to explain the reasons for the deficit and present a plan for a return to balanced budgets that includes (a) the measures set out in subsections 7(1) and 8(1) that apply; and (b) the period within which a balanced budget is to be achieved. Recession or extraordinary situation End of recession or extraordinary situation 10. (1) If the deficit referred to in section 9 is due to a recession or extraordinary situation that, at the time the Public Accounts are tabled, has occurred or is occurring, the operating budget freeze and pay freeze are to take effect on the first day of the fiscal year that follows the fiscal year in which the recession or extraordinary situation ends and are to remain in effect until a balanced budget is recorded in the Public Accounts. (2) For the purposes of subsection (1), (a) a recession ends in the fiscal year in which the second consecutive quarter of positive growth in real gross domestic product for Canada is reported by Statistics Canada under the Statistics Act; and (b) an extraordinary situation ends in the fiscal year in which the Public Accounts recording a deficit due to that situation are tabled. Plan d’action écono 2013-2014-2015 No recession or extraordinary situation 11. If the deficit referred to in section 9 is not due to a recession or extraordinary situation, the operating budget freeze and pay reduction are to take effect on April 1 of the year that follows the year in which the Public Accounts are tabled and are to remain in effect until a balanced budget is recorded in the Public Accounts. GENERAL PROVISIONS Override 12. If a budget projects a deficit due to a recession that, at the time the budget is tabled, has occurred, is occurring or is forecast, the measures set out in this Act apply in respect of that projected deficit and (a) any measure set out in this Act that is already in effect because of any other projected or recorded deficit ceases to be in effect; and (b) any measure set out in this Act that was to take effect because of any other projected or recorded deficit is not to take effect. Amendments to schedule 13. The Governor in Council may, by order, amend the schedule by adding or deleting the name of an organization or a position. DIVISION 2 PREVENTION OF TERRORIST TRAVEL ACT Enactment of Act Enactment 42. The Prevention of Terrorist Travel Act is enacted as follows: An Act respecting the protection of information in relation to certain decisions made under the Canadian Passport Order SHORT TITLE Short title 1. This Act may be cited as the Prevention of Terrorist Travel Act. C. 36 Economic Action INTERPRETATION Definition of “judge” 2. In this Act, “judge” means the Chief Justice of the Federal Court or a judge of that Court designated by the Chief Justice. DESIGNATION OF MINISTER Minister 3. The Governor in Council may, by order, designate a minister of the Crown to be the Minister referred to in this Act. APPEALS Cancellations under Canadian Passport Order — terrorism or national security 4. (1) If a passport has been cancelled as a result of a decision of the Minister under the Canadian Passport Order that the passport is to be cancelled on the grounds that the cancellation is necessary to prevent the commission of a terrorism offence, as defined in section 2 of the Criminal Code, or for the national security of Canada or a foreign country or state, the person to whom the passport was issued may appeal that decision to a judge within 30 days after the day on which the person receives notice of the Minister’s decision in respect of an application that was made under that Order to have the cancellation reconsidered. Extension (2) Despite subsection (1), the person may appeal the Minister’s decision that the passport is to be cancelled within any further time that a judge may, before or after the end of those 30 days, fix or allow. Determination and disposition (3) If an appeal is made, the judge must, without delay, determine whether cancelling the passport is reasonable on the basis of the information available to him or her and may, if he or she finds that cancelling it is unreasonable, quash the Minister’s decision that the passport is to be cancelled. Procedure (4) The following rules apply to appeals under this section: (a) at any time during the proceeding, the judge must, on the Minister’s request, hear evidence or other information in the absence of the public and of the appellant and their counsel if, in the judge’s opinion, the 2013-2014-2015 Plan d’action écono disclosure of the evidence or other information could be injurious to national security or endanger the safety of any person; (b) the judge must ensure the confidentiality of the evidence and other information provided by the Minister if, in the judge’s opinion, its disclosure would be injurious to national security or endanger the safety of any person; (c) throughout the proceeding, the judge must ensure that the appellant is provided with a summary of evidence and other information that enables the appellant to be reasonably informed of the Minister’s case but that does not include anything that, in the judge’s opinion, would be injurious to national security or endanger the safety of any person if disclosed; (d) the judge must provide the appellant and the Minister with an opportunity to be heard; (e) the judge may receive into evidence anything that, in the judge’s opinion, is reliable and appropriate, even if it is inadmissible in a court of law, and may base his or her decision on that evidence; (f) the judge may base his or her decision on evidence or other information even if a summary of that evidence or other information has not been provided to the appellant during the proceeding; (g) if the judge determines that evidence or other information provided by the Minister is not relevant or if the Minister withdraws the evidence or other information, the judge must not base his or her decision on that evidence or other information and must return it to the Minister; and (h) the judge must ensure the confidentiality of all evidence and other information that the Minister withdraws. Protection of information on an appeal 5. Subsections 4(3) and (4) apply to any appeal of a decision made under section 4 and to any further appeal, with any necessary modifications. C. 36 Economic Action JUDICIAL REVIEW Refusals or revocations under Canadian Passport Order — terrorism or national security 6. (1) The rules set out in subsection (2) apply to judicial review proceedings in respect of the following decisions: (a) a decision of the Minister under the Canadian Passport Order that a passport is not to be issued or is to be revoked on the grounds that the refusal to issue or the revocation is necessary to prevent the commission of a terrorism offence, as defined in section 2 of the Criminal Code, or for the national security of Canada or a foreign country or state; and (b) a decision of the Minister under that Order that passport services are not to be delivered to a person on a ground referred to in paragraph (a) if (i) the Minister’s decision is made after he or she decides, on the same ground, that a passport is not to be issued to the person or is to be revoked, or (ii) the Minister’s decision is made after the passport issued to the person has expired, but, based on facts that occurred before the expiry date, he or she could have decided that the passport is to be revoked on the same ground had it not expired. Rules (2) The following rules apply for the purposes of this section: (a) at any time during the proceeding, the judge must, on the Minister’s request, hear submissions on evidence or other information in the absence of the public and of the applicant and their counsel if, in the judge’s opinion, the disclosure of the evidence or other information could be injurious to national security or endanger the safety of any person; (b) the judge must ensure the confidentiality of the evidence and other information provided by the Minister if, in the judge’s opinion, its disclosure would be injurious to national security or endanger the safety of any person; 2013-2014-2015 Plan d’action écono (c) the judge must ensure that the applicant is provided with a summary of the evidence and other information available to the judge that enables the applicant to be reasonably informed of the reasons for the Minister’s decision but that does not include anything that, in the judge’s opinion, would be injurious to national security or endanger the safety of any person if disclosed; (d) the judge must provide the applicant and the Minister with an opportunity to be heard; (e) the judge may base his or her decision on evidence or other information available to him or her even if a summary of that evidence or other information has not been provided to the applicant; (f) if the judge determines that evidence or other information provided by the Minister is not relevant or if the Minister withdraws the evidence or other information, the judge must not base his or her decision on that evidence or other information and must return it to the Minister; and (g) the judge must ensure the confidentiality of all evidence and other information that the Minister withdraws. Protection of information on an appeal R.S., c. C-5 7. Subsection 6(2) applies to any appeal of a decision made by a judge in relation to the judicial review proceedings referred to in section 6 and to any further appeal, with any necessary modifications. Related Amendment to the Canada Evidence Act 43. The schedule to the Canada Evidence Act is amended by adding the following after item 20: 21. A judge of the Federal Court, for the purposes of sections 4 and 6 of the Prevention of Terrorist Travel Act C. 36 Economic Action DIVISION 3 INTELLECTUAL PROPERTY R.S., c. I-9 Industrial Design Act 44. The Industrial Design Act is amended by adding the following after section 3: Obvious error 3.1 The Minister may, within six months after an entry is made in the Register of Industrial Designs, correct any error in the entry that is obvious from the documents relating to the registered design in question that are, at the time that the entry is made, in the Minister’s possession. 45. Section 20 of the Act and the heading before it are repealed. 46. Section 21 of the Act and the heading before it are replaced by the following: EXTENSION OF TIME Time period extended 21. (1) If a time period fixed under this Act for doing anything ends on a prescribed day or a day that is designated by the Minister, that time period is extended to the next day that is not a prescribed day or a designated day. Power to designate day (2) The Minister may, on account of unforeseen circumstances and if the Minister is satisfied that it is in the public interest to do so, designate any day for the purposes of subsection (1). If a day is designated, the Minister shall inform the public of that fact on the website of the Canadian Intellectual Property Office. 47. (1) Section 25 of the Act is amended by adding the following after paragraph (d): (d.1) authorizing the Minister to waive, subject to any prescribed terms and conditions, the payment of a fee if the Minister is satisfied that the circumstances justify it; (2) Section 25 of the Act is amended by adding the following after paragraph (e): Plan d’action écono 2013-2014-2015 (e.1) respecting the correction of obvious errors in documents submitted to the Minister or the Commissioner of Patents, including (i) the determination of what constitutes an obvious error, and (ii) the effect of the correction; 48. Paragraph 30(a) of the Act is replaced by the following: (a) the provisions of this Act, as they read immediately before the coming-into-force date, other than sections 5, 13 and 20; and 49. Paragraphs 32(a) and (b) of the Act are replaced by the following: (a) the provisions of this Act, as they read immediately before the coming-into-force date, other than sections 3, 13 and 20; and (b) sections 3, 3.1, 13, 21 and 24.1. R.S., c. P-4 Patent Act 50. Subsection 5(2) of the Patent Act is replaced by the following: Absence, inability to act or vacancy (2) If the Commissioner is absent or unable to act or the office of Commissioner is vacant, the Assistant Commissioner or, if at the same time the Assistant Commissioner is absent or unable to act or the office of Assistant Commissioner is vacant, another officer designated by the Minister may exercise the powers and shall perform the duties of the Commissioner. 51. Section 8 of the Act is repealed. 52. Section 11 of the Act is repealed. 53. (1) Subsection 12(1) of the Act is amended by adding the following after paragraph (g): (g.1) authorizing the Commissioner to waive, subject to any prescribed terms and conditions, the payment of a fee if the Commissioner is satisfied that the circumstances justify it; (2) Paragraph 12(1)(j.5) of the Act is replaced by the following: C. 36 Economic Action (j.5) respecting divisional applications, including the time period within which divisional applications may be filed and the persons who may file divisional applications; (j.51) defining “one invention” for the purposes of section 36; (3) Subsection 12(1) of the Act is amended by adding the following after paragraph (j.8): (j.81) respecting the correction of obvious errors in documents submitted to the Commissioner or the Patent Office or in patents or other documents issued under this Act, including (i) the determination of what constitutes an obvious error, and (ii) the effect of the correction; 54. The Act is amended by adding the following after section 16: Privileged communication 16.1 (1) A communication that meets the following conditions is privileged in the same way as a communication that is subject to solicitor-client privilege or, in civil law, to professional secrecy of advocates and notaries and no person shall be required to disclose, or give testimony on, the communication in a civil, criminal or administrative action or proceeding: (a) it is between an individual whose name is entered on the register of patent agents and that individual’s client; (b) it is intended to be confidential; and (c) it is made for the purpose of seeking or giving advice with respect to any matter relating to the protection of an invention. Waiver (2) Subsection (1) does not apply if the client expressly or implicitly waives the privilege. Exceptions (3) Exceptions to solicitor-client privilege or, in civil law, to professional secrecy of advocates and notaries apply to a communication that meets the conditions set out in paragraphs (1)(a) to (c). 2013-2014-2015 Plan d’action écono Patent agents — country other than Canada (4) A communication between an individual who is authorized to act as a patent agent under the law of a country other than Canada and that individual’s client that is privileged under the law of that other country and that would be privileged under subsection (1) had it been made between an individual whose name is entered on the register of patent agents and that individual’s client is deemed to be a communication that meets the conditions set out in paragraphs (1)(a) to (c). Individual acting on behalf of patent agent or client (5) For the purposes of this section, an individual whose name is entered on the register of patent agents or an individual who is authorized to act as a patent agent under the law of a country other than Canada includes an individual acting on their behalf and a client includes an individual acting on the client’s behalf. Application (6) This section applies to communications that are made before the day on which this section comes into force if they are still confidential on that day and to communications that are made after that day. However, this section does not apply in respect of an action or proceeding commenced before that day. 55. Section 26 of the Act is replaced by the following: Annual report 26. The Commissioner shall, in each year, cause to be prepared and laid before Parliament a report of the Commissioner’s activities under this Act. 56. Subsection 26.1(1) of the Act is repealed. 57. The portion of subsection 28.4(4) of the Act before paragraph (a) is replaced by the following: Multiple previously regularly filed applications (4) If two or more applications have been previously regularly filed as described in paragraph 28.1(1)(a), subparagraph 28.2(1)(d)(i) or paragraph 78.3(1)(a) or (2)(a), either in or for the same country or in or for different countries, 58. (1) Subsections 38.2(1) and (2) of the Act are replaced by the following: C. 36 Amendments to specifications and drawings 38.2 (1) Subject to subsections (2) to (3.1) and the regulations, the specification and drawings contained in an application for a patent in Canada may be amended before the patent is issued. Restriction (2) The specification and drawings contained in an application, other than a divisional application, may not be amended to add matter that cannot reasonably be inferred from the specification or drawings contained in the application on its filing date. Economic Action (2) Subsection 38.2(4) of the Act is replaced by the following: Divisional application (3.1) The specification and drawings contained in a divisional application may not be amended to add matter (a) that may not be or could not have been added, under subsection (2) or (3) or this subsection, to the specification and drawings contained in the application for a patent from which the divisional application results; or (b) that cannot reasonably be inferred from the specification or drawings contained in the divisional application on the date on which the Commissioner, in respect of that application, receives the prescribed documents and information or, if they are received on different dates, on the latest of those dates. Non-application of subsections (2) to (3.1) (4) Subsections (2) to (3.1) do not apply if it is admitted in the specification that the matter is prior art with respect to the application. Application subject to regulations (5) Subsections (2) to (3.1) apply subject to any regulations made under paragraph 12(1)(j.81). 59. Subparagraph 55.11(1)(a)(iii) of the Act is replaced by the following: (iii) that was deemed abandoned under paragraph 73(1)(a), (b) or (e), under paragraph 73(1)(f) as it read at any time before the coming into force of this subparagraph or under subsection 73(2); 2013-2014-2015 Plan d’action écono 60. Section 62 of the Act is repealed. 61. (1) The portion of subsection 68(1) of the Act before paragraph (a) is replaced by the following: Contents of applications 68. (1) Every application presented to the Commissioner under section 65 shall (2) Subsection 68(2) of the Act is replaced by the following: Service (2) The Commissioner shall consider the matters alleged in the application and declarations referred to in subsection (1) and, if satisfied that the applicant has a bona fide interest and that a case for relief has been made, the Commissioner shall direct the applicant to serve copies of the application and declarations on the patentee or the patentee’s representative for service and on any other persons appearing from the records of the Patent Office to be interested in the patent, and the applicant shall advertise the application both (a) in the Canada Gazette, and (b) on the website of the Canadian Intellectual Property Office or in any other prescribed location. 62. (1) Subsection 73(1) of the Act is amended by adding “or” at the end of paragraph (d), by striking out “or” at the end of paragraph (e) and by repealing paragraph (f). (2) Subsections 73(4) and (5) of the Act are replaced by the following: Filing date (5) An application that is reinstated retains its filing date. 63. Section 78 of the Act is replaced by the following: Time period extended 78. (1) If a time period fixed under this Act for doing anything ends on a prescribed day or a day that is designated by the Commissioner, that time period is extended to the next day that is not a prescribed day or a designated day. C. 36 Power to designate day (2) The Commissioner may, on account of unforeseen circumstances and if the Commissioner is satisfied that it is in the public interest to do so, designate any day for the purposes of subsection (1). If a day is designated, the Commissioner shall inform the public of that fact on the website of the Canadian Intellectual Property Office. Economic Action 64. Paragraphs 78.22(a) and (b) of the Act are replaced by the following: (a) the provisions of this Act as they read immediately before October 1, 1989, other than the definition “legal representatives” in section 2, subsections 4(2), 5(2) and 7(1), sections 8, 15 and 29, paragraph 31(2)(a) and sections 49 to 51 and 78; and (b) the definition “legal representatives” in section 2, subsections 4(2), 5(2) and 7(1), sections 8.1, 15 and 15.1, paragraph 31(2)(a) and sections 38.1, 49, 78 and 78.2. Replacement of “complémentaire” and “complémentaires” 65. The French version of the Act is amended by replacing “complémentaire” and “complémentaires” with “divisionnaire” and “divisionnaires”, respectively, with any grammatical adaptations, in the following provisions: (a) the heading before section 36; (b) subsections 36(2) to (4); (c) the portion of paragraph 55.11(1)(b) before subparagraph (i); and (d) paragraph 78.2(b). R.S., c. T-13 Trade-marks Act 66. The Trade-marks Act is amended by adding the following after section 51.12: TRADE-MARK AGENTS Privileged communication 51.13 (1) A communication that meets the following conditions is privileged in the same way as a communication that is subject to solicitor-client privilege or, in civil law, to professional secrecy of advocates and notaries and no person shall be required to disclose, or give testimony on, the communication in a civil, criminal or administrative action or proceeding: 2013-2014-2015 Plan d’action écono (a) it is between an individual whose name is included on the list of trade-mark agents and that individual’s client; (b) it is intended to be confidential; and (c) it is made for the purpose of seeking or giving advice with respect to any matter relating to the protection of a trade-mark, geographical indication or mark referred to in paragraph 9(1)(e), (i), (i.1), (i.3), (n) or (n.1). Waiver (2) Subsection (1) does not apply if the client expressly or implicitly waives the privilege. Exceptions (3) Exceptions to solicitor-client privilege or, in civil law, to professional secrecy of advocates and notaries apply to a communication that meets the conditions set out in paragraphs (1)(a) to (c). Trade-mark agents — country other than Canada (4) A communication between an individual who is authorized to act as a trade-mark agent under the law of a country other than Canada and that individual’s client that is privileged under the law of that other country and that would be privileged under subsection (1) had it been made between an individual whose name is included on the list of trade-mark agents and that individual’s client is deemed to be a communication that meets the conditions set out in paragraphs (1)(a) to (c). Individual acting on behalf of trade-mark agent or client (5) For the purposes of this section, an individual whose name is included on the list of trade-mark agents or an individual who is authorized to act as a trade-mark agent under the law of a country other than Canada includes an individual acting on their behalf and a client includes an individual acting on the client’s behalf. Application (6) This section applies to communications that are made before the day on which this section comes into force if they are still confidential on that day and to communications that are made after that day. However, this section does not apply in respect of an action or proceeding commenced before that day. 67. Paragraph 65(j) of the Act is replaced by the following: C. 36 Economic Action (j) respecting the payment of fees to the Registrar, the amount of those fees and the circumstances in which any fees previously paid may be refunded in whole or in part; (j.1) authorizing the Registrar to waive, subject to any prescribed terms and conditions, the payment of a fee if the Registrar is satisfied that the circumstances justify it; 68. Section 66 of the Act is replaced by the following: Time period extended 66. (1) If a time period fixed under this Act for doing anything ends on a prescribed day or a day that is designated by the Registrar, that time period is extended to the next day that is not a prescribed day or a designated day. Power to designate day (2) The Registrar may, on account of unforeseen circumstances and if the Registrar is satisfied that it is in the public interest to do so, designate any day for the purposes of subsection (1). If a day is designated, the Registrar shall inform the public of that fact on the website of the Canadian Intellectual Property Office. 69. (1) Paragraphs 70(1)(a) and (b) of the Act are replaced by the following: (a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (8) and sections 39, 40 and 66; (b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1; and (c) section 66, as enacted by the Economic Action Plan 2015 Act, No. 1. (2) Subsection 70(2) of the Act is replaced by the following: 2013-2014-2015 Regulations Plan d’action écono (2) For greater certainty, a regulation made under section 65 applies to an application referred to in subsection (1), unless the regulation provides otherwise. Coordinating Amendments 2014, c. 20 70. (1) In this section, “other Act” means the Economic Action Plan 2014 Act, No. 1. (2) If section 366 of the other Act comes into force before the day on which this Act receives royal assent, then section 66 of the English version of this Act and the heading before it are amended by replacing “trademark” with “trademark”, with any grammatical adaptations. (3) If section 366 of the other Act comes into force on the day on which this Act receives royal assent, then this Act is deemed to have received royal assent before that section 366 comes into force. (4) If section 67 of this Act comes into force on the same day as section 357 of the other Act, then that section 357 is deemed to have come into force before that section 67. (5) If subsection 367(99) of the other Act produces its effects before subsection 69(1) of this Act comes into force, then that subsection 69(1) is replaced by the following: 69. (1) Paragraphs 70(1)(a) and (b) of the Act are replaced by the following: (a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28, 29 and 36, subsections 38(6) to (8) and sections 39, 40 and 66; (b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 to 29.1 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1; and C. 36 Economic Action (c) section 66, as enacted by the Economic Action Plan 2015 Act, No. 1. (6) If subsection 69(1) of this Act comes into force before subsection 367(99) of the other Act has produced its effects, then that subsection 367(99) is replaced by the following: (99) On the first day on which both section 359 of this Act and section 28 of the other Act are in force, subsection 70(1) of the Trademarks Act is replaced by the following: Application advertised 70. (1) An application for registration that has been advertised under subsection 37(1) before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force shall be dealt with and disposed of in accordance with (a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28, 29 and 36, subsections 38(6) to (8) and sections 39, 40 and 66; (b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 to 29.1 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1; and (c) section 66, as enacted by the Economic Action Plan 2015 Act, No. 1. (7) If subsection 69(1) of this Act comes into force on the day on which subsection 367(99) of the other Act produces its effects, then (a) that subsection 69(1) is deemed never to have come into force and is repealed; and (b) paragraphs 70(1)(a) and (b) of the Trademarks Act are replaced by the following: 2013-2014-2015 Plan d’action écono (a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28, 29 and 36, subsections 38(6) to (8) and sections 39, 40 and 66; (b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 to 29.1 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1; and (c) section 66, as enacted by the Economic Action Plan 2015 Act, No. 1. 2014, c. 39 71. (1) In this section, “other Act” means the Economic Action Plan 2014 Act, No. 2. (2) If section 46 of this Act comes into force before section 109 of the other Act, then that section 109 is repealed. (3) If section 109 of the other Act comes into force before section 46 of this Act, then that section 46 is replaced by the following: 46. Section 21 of the Act is replaced by the following: Time period extended 21. (1) If a time period fixed under this Act for doing anything ends on a prescribed day or a day that is designated by the Minister, that time period is extended to the next day that is not a prescribed day or a designated day. Power to designate day (2) The Minister may, on account of unforeseen circumstances and if the Minister is satisfied that it is in the public interest to do so, designate any day for the purposes of subsection (1). If a day is designated, the Minister shall inform the public of that fact on the website of the Canadian Intellectual Property Office. (4) If section 46 of this Act comes into force on the same day as section 109 of the other Act, then that section 109 is deemed never to have come into force and is repealed. C. 36 Economic Action (5) If sections 48 and 49 of this Act come into force on the same day as section 112 of the other Act, then that section 112 is deemed to have come into force before those sections 48 and 49. (6) If subsection 53(2) of this Act comes into force on the same day as subsection 118(4) of the other Act, then that subsection 118(4) is deemed to have come into force before that subsection 53(2). (7) If section 58 of this Act comes into force on the same day as section 131 of the other Act, then that section 131 is deemed to have come into force before that section 58. (8) If section 59 of this Act comes into force on the same day as section 136 of the other Act, then that section 136 is deemed to have come into force before that section 59. (9) If subsection 62(1) of this Act comes into force on the same day as subsection 137(1) of the other Act, then that subsection 137(1) is deemed to have come into force before that subsection 62(1). (10) If section 140 of the other Act comes into force before subsection 62(1) of this Act, then, on the day on which that subsection 62(1) comes into force, section 78.52 of the Patent Act is amended by adding the following after subsection (1): Abandonment — notice after cominginto-force date (1.1) If, on or after the day on which subsection 62(1) of the Economic Action Plan 2015 Act, No. 1 comes into force, an applicant fails to pay the prescribed fees stated to be payable in a notice of allowance of patent given before that day but after the coming-into-force date, paragraph 73(1)(f) as it read immediately before the day on which that subsection 62(1) comes into force applies in respect of any abandonment resulting from the failure. (11) If section 64 of this Act comes into force on the same day as section 139 of the other Act, then that section 139 is deemed to have come into force before that section 64. Plan d’action écono 2013-2014-2015 (12) If section 65 of this Act comes into force on the same day as sections 129, 136 and 139 of the other Act, then those sections 129, 136 and 139 are deemed to have come into force before that section 65. Coming into Force Order in council — Industrial Design Act 72. (1) Sections 44, 45 and 47 to 49 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day on which sections 102 to 113 of the Economic Action Plan 2014 Act, No. 2 come into force. Order in council — Patent Act (2) Sections 50 to 53, 55 to 62, 64 and 65 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day on which sections 114 to 141 of the Economic Action Plan 2014 Act, No. 2 come into force. Order in council — Trade-marks Act (3) Section 67 and subsection 69(2) come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day on which section 357 of the Economic Action Plan 2014 Act, No. 1 comes into force. Order in council — sections 46, 63 and 68 (4) Sections 46, 63 and 68 come into force on a day or days to be fixed by order of the Governor in Council. Twelve months after royal assent (5) Sections 54 and 66 come into force 12 months after the day on which this Act receives royal assent. Subsection 69(1) (6) Subsection 69(1) comes into force on the first day on which both section 359 of the Economic Action Plan 2014 Act, No. 1 and section 68 are in force. DIVISION 4 COMPASSIONATE CARE LEAVE AND BENEFITS R.S., c. L-2 Canada Labour Code 73. (1) The portion of subsection 206.3(2) of the Canada Labour Code before paragraph (a) is replaced by the following: C. 36 Entitlement to leave (2) Subject to subsections (3) to (8), every employee is entitled to and shall be granted a leave of absence from employment of up to 28 weeks to provide care or support to a family member of the employee if a qualified medical practitioner issues a certificate stating that the family member has a serious medical condition with a significant risk of death within 26 weeks from Economic Action (2) Subparagraph 206.3(3)(b)(ii) of the Act is replaced by the following: (ii) the period of 52 weeks following the first day of the week referred to in paragraph (a) ends. (3) Section 206.3 of the Act is amended by adding the following after subsection (3): Certificate not necessary (3.1) For greater certainty, but subject to subsection (3), for leave under this section to be taken after the end of the period of 26 weeks set out in subsection (2), it is not necessary for a qualified medical practitioner to issue an additional certificate under that subsection. (4) Subsection 206.3(7) of the Act is replaced by the following: Aggregate leave — more than one employee 1996, c. 23 (7) The aggregate amount of leave that may be taken by two or more employees under this section in respect of the care or support of the same family member shall not exceed 28 weeks in the period referred to in subsection (3). Employment Insurance Act 74. (1) Paragraph 12(3)(d) of the Employment Insurance Act is replaced by the following: (d) because the claimant is providing care or support to one or more family members described in subsection 23.1(2) is 26; and (2) Subsection 12(4.1) of the Act is replaced by the following: Maximum — compassionate care benefits (4.1) Even if more than one claim is made under this Act, at least one of which is made under section 23.1 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes 2013-2014-2015 Plan d’action écono of section 23.1 — for the same reason and in respect of the same family member, the maximum number of weeks of benefits payable under this Act in respect of that family member is 26 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 23.1(4)(a). 75. (1) Subparagraph 23.1(4)(b)(iii) of the Act is replaced by the following: (iii) the period of 52 weeks following the first day of the week referred to in paragraph (a) ends. (2) Section 23.1 of the Act is amended by adding the following after subsection (4): Certificate not necessary (4.1) For greater certainty, but subject to subsections (4) and 50(8.1), for benefits under this section to be payable after the end of the period of 26 weeks set out in paragraph (2)(a), it is not necessary for a medical doctor to issue an additional certificate under subsection (2). (3) Subsections 23.1(8) and (8.1) of the Act are replaced by the following: Division of weeks of benefits (8) If a claimant makes a claim for benefits under this section and another claimant makes a claim for benefits under this section or section 152.06 in respect of the same family member, any remaining weeks of benefits payable under this section, under section 152.06 or under both those sections, up to a maximum of 26 weeks, may be divided in the manner agreed to by those claimants. Maximum number of weeks that can be divided (8.1) For greater certainty, if, in respect of the same family member, a claimant makes a claim for benefits under this section and another claimant makes a claim for benefits under section 152.06, the total number of weeks of benefits payable under this section and section 152.06 that may be divided between them may not exceed 26 weeks. C. 36 Economic Action 76. Section 50 of the Act is amended by adding the following after subsection (8): Proof — additional certificate (8.1) For the purpose of proving that the conditions of subsection 23.1(2) or 152.06(1) are met, the Commission may require the claimant to provide it with an additional certificate issued by a medical doctor. 77. (1) Subparagraph 152.06(3)(b)(iii) of the Act is replaced by the following: (iii) the period of 52 weeks following the first day of the week referred to in paragraph (a) ends. (2) Section 152.06 of the Act is amended by adding the following after subsection (3): Certificate not necessary (3.1) For greater certainty, but subject to subsections (3) and 50(8.1), for benefits under this section to be payable after the end of the period of 26 weeks set out in paragraph (1)(a), it is not necessary for a medical doctor to issue an additional certificate under subsection (1). (3) Subsections 152.06(7) and (8) of the Act are replaced by the following: Division of weeks of benefits (7) If a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under this section or section 23.1 in respect of the same family member, any remaining weeks of benefits payable under this section, under section 23.1 or under both those sections, up to a maximum of 26 weeks, may be divided in the manner agreed to by the self-employed person and the other person. If they cannot agree, the weeks of benefits are to be divided in accordance with the prescribed rules. Maximum number of weeks that can be divided (8) For greater certainty, if, in respect of the same family member, a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under section 23.1, the total number of weeks of 2013-2014-2015 Plan d’action écono benefits payable under this section and section 23.1 that may be divided between them may not exceed 26 weeks. 78. (1) Paragraph 152.14(1)(d) of the Act is replaced by the following: (d) because the person is providing care or support to one or more family members described in subsection 152.06(1) is 26; and (2) Subsection 152.14(5) of the Act is replaced by the following: Maximum — compassionate care benefits (5) Even if more than one claim is made under this Act, at least one of which is made under section 152.06 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 152.06 — for the same reason and in respect of the same family member, the maximum number of weeks of benefits payable under this Act in respect of that family member is 26 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 152.06(3)(a). Transitional Provisions Compassionate care benefits 79. (1) If a period referred to in subsection 23.1(4) of the Employment Insurance Act, as it read immediately before January 3, 2016, has begun in respect of a claimant — as defined in subsection 2(1) of that Act — before that day but has not ended, then sections 12 and 23.1 of that Act, as they read on that day, apply to that claimant beginning on that day. Compassionate care benefits — self-employed persons (2) If a period referred to in subsection 152.06(3) of the Employment Insurance Act, as it read immediately before January 3, 2016, has begun in respect of a self-employed person — as defined in subsection 152.01(1) of that Act — before that day but has not ended, then sections 152.06 and 152.14 of that Act, as they read on that day, apply to that person beginning on that day. C. 36 Economic Action Coming into Force January 3, 2016 80. This Division comes into force on January 3, 2016. DIVISION 5 R.S., c. C-42 COPYRIGHT ACT 81. (1) Paragraph 23(1)(b) of the Copyright Act is replaced by the following: (b) if a sound recording in which the performance is fixed is published before the copyright expires, the copyright continues until the earlier of the end of 70 years after the end of the calendar year in which the first such publication occurs and the end of 100 years after the end of the calendar year in which the first fixation of the performance in a sound recording occurs. (2) Subsection 23(1.1) of the Act is replaced by the following: Term of copyright — sound recording (1.1) Subject to this Act, copyright in a sound recording subsists until the end of 50 years after the end of the calendar year in which the first fixation of the sound recording occurs. However, if the sound recording is published before the copyright expires, the copyright continues until the earlier of the end of 70 years after the end of the calendar year in which the first publication of the sound recording occurs and the end of 100 years after the end of the calendar year in which that first fixation occurs. No revival of copyright 82. Paragraph 23(1)(b) and subsection 23(1.1) of the Copyright Act, as enacted by section 81, do not have the effect of reviving the copyright, or a right to remuneration, in a sound recording or performer’s performance fixed in a sound recording in which the copyright or the right to remuneration had expired on the coming into force of those provisions. Plan d’action écono 2013-2014-2015 DIVISION 6 R.S., c. E-20; 2001, c. 33, s. 2(F) EXPORT DEVELOPMENT ACT Amendments to the Act 83. The long title of the Export Development Act is replaced by the following: An Act to establish Export Development Canada, to support and develop trade between Canada and other countries and Canada’s competitiveness in the international market-place and to provide development financing and other forms of development support 84. (1) The portion of subsection 10(1) of the Act before paragraph (a) is replaced by the following: Purposes 10. (1) The Corporation is established for the purposes of (2) Paragraph 10(1)(b) of the Act is replaced by the following: (b) supporting and developing, directly or indirectly, Canada’s export trade and Canadian capacity to engage in that trade and to respond to international business opportunities; and (c) providing, directly or indirectly, development financing and other forms of development support in a manner that is consistent with Canada’s international development priorities. 85. The Act is amended by adding the following after section 25: Minister for International Development 26. Before the Minister takes an action under this Act or Part X of the Financial Administration Act that is aimed at the Corporation’s carrying out its purpose under paragraph 10(1)(c), the Minister shall consult the Minister for International Development. C. 36 Economic Action Coming into Force Order in council 86. This Division comes into force on a day to be fixed by order of the Governor in Council. DIVISION 7 R.S., c. L-2 CANADA LABOUR CODE Amendments to the Act 87. Section 123 of the Canada Labour Code is amended by adding the following after subsection (2): Application to other persons (3) This Part applies to any person who is not an employee but who performs for an employer to which this Part applies activities whose primary purpose is to enable the person to acquire knowledge or experience, and to the employer, as if that person were an employee of the employer, and every provision of this Part must be read accordingly. 88. The definition “industrial establishment” in section 166 of the Act is replaced by the following: “industrial establishment” « établissement » “industrial establishment” means any federal work, undertaking or business and includes any branch, section or other division of a federal work, undertaking or business that is designated as an industrial establishment by regulations made under paragraph 264(1)(b); 89. Section 167 of the Act is amended by adding the following after subsection (1): Application to other persons (1.1) Subject to subsection (1.2), this Part applies to any person who is not an employee but who performs for an employer to which this Part applies activities whose primary purpose is to enable the person to acquire knowledge or experience, and to the employer, as if that person were an employee of the employer, and every provision of this Part must be read accordingly. 2013-2014-2015 Exception Plan d’action écono (1.2) Except to the extent provided for in the regulations, this Part does not apply to a person referred to in subsection (1.1) or, in relation to that person, the employer, if (a) the person performs the activities to fulfil the requirements of a program offered by a secondary or post-secondary educational institution or a vocational school, or an equivalent educational institution outside Canada, described in the regulations; or (b) the following conditions are met: (i) subject to the regulations, the person performs the activities (A) over a period of not more than four consecutive months that begins on the day on which they first perform them, or (B) for not more than the prescribed number of hours over a period of more than four consecutive months but not more than 12 consecutive months that begins on the day on which they first perform them, (ii) benefits derived from the activities accrue primarily to the person performing them, (iii) the employer supervises the person and the activities that they perform, (iv) the performance of the activities is not a prerequisite to the person being offered employment by the employer and the employer is not obliged to offer employment to the person, (v) the person does not replace any employee, and (vi) before the person performs any of the activities, the employer informs them in writing that they will not be remunerated. 90. Subsection 252(2) of the Act is replaced by the following: Records to be kept (2) Every employer shall make and keep for a period of at least 36 months after work is performed the records required to be kept by C. 36 Economic Action regulations made under paragraph 264(1)(a) and those records shall be available at all reasonable times for examination by an inspector. 91. (1) Paragraph 256(1)(a) of the Act is replaced by the following: (a) contravenes any provision of this Part or the regulations, other than a provision of Division IX, subsection 239.1(2), 239.2(1) or 252(2) or any regulation made under section 227 or paragraph 264(1)(a) or (a.1); (2) Paragraph 256(3)(a) of the Act is replaced by the following: (a) fails to keep any record that, by subsection 252(2) or any regulation made under paragraph 264(1)(a) or (a.1), the employer is required to keep, or 92. (1) Section 264 of the Act is amended by adding the following after paragraph (a): (a.1) requiring employers to keep records relevant to the purposes of this Part in respect of persons who are excluded under subsection 167(1.2) from the application of all or any of this Part; (a.2) respecting the information that an employer must provide to the Minister for the purpose of establishing that the performance of activities referred to in paragraph 167(1.2)(a) fulfils the requirements of a program referred to in that paragraph, and the circumstances in which an employer must provide it; (a.3) specifying the circumstances in which a person who performs activities referred to in paragraph 167(1.2)(a) must provide to an employer the information referred to in paragraph (a.2); (a.4) for the purpose of paragraph 167(1.2)(a), specifying or describing secondary or post-secondary educational institutions or vocational schools, or equivalent educational institutions outside Canada; 2013-2014-2015 Plan d’action écono (a.5) for the purpose of clause 167(1.2)(b)(i)(B), prescribing a number of hours that is not less than 640 hours and not more than 768 hours; (a.6) providing that a person in respect of whom the conditions set out in paragraph 167(1.2)(b) have previously been met does not meet the condition set out in clause 167(1.2)(b)(i)(A) or (B), as the case may be, in respect of activities performed for the same employer if they perform them before the expiry of the period specified by regulation; (a.7) for the purpose of subparagraph 167(1.2)(b)(ii), respecting the circumstances in which the benefit derived from activities is considered to accrue primarily to the person performing them; (a.8) for the purpose of subparagraph 167(1.2)(b)(iii), respecting what constitutes supervision; (a.9) respecting any measures that must be taken by an employer for the purpose of ensuring or establishing that the conditions set out in paragraph 167(1.2)(b) are or have been met, the information that the employer must provide to the Minister for the purpose of establishing that the measures have been taken, and the circumstances in which it must be provided; (2) Section 264 of the Act is amended by adding the following after paragraph (i): (i.1) providing for the application of any provisions of this Part or of the regulations made under this Part to persons and, in relation to those persons, employers who are otherwise excluded under subsection 167(1.2) from the application of this Part and adapting those provisions for the purpose of applying them to those persons and those employers; (3) Section 264 of the Act is renumbered as subsection 264(1) and is amended by adding the following: Incorporation of documents (2) A regulation made under paragraph (1)(a.4) that incorporates by reference, in whole or in part, a document may incorporate the C. 36 Economic Action document, regardless of its source, as it exists on a certain date, as amended to a certain date or as amended from time to time. Coming into Force Order in council 93. The provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 8 R.S., c. M-5 MEMBERS OF PARLIAMENT RETIRING ALLOWANCES ACT 94. Subsections 2.7(2) and (3) of the Members of Parliament Retiring Allowances Act are replaced by the following: No distinguishing based on House membership (2) The Chief Actuary shall not distinguish between members of the Senate and members of the House of Commons when fixing contribution rates for the purpose of any provision of this Act. 95. Section 2.8 of the Act is replaced by the following: Objective 2.8 In fixing contribution rates, the Chief Actuary’s objective is to ensure that, as of January 1, 2017, the total amount of contributions to be paid by members under Parts I and II will meet 50% of the current service cost in respect of the benefits payable under Parts I, II and IV. 96. Subsection 31.2(3) of the Act is replaced by the following: Different rates (3) The Chief Actuary shall fix rates for the purposes of paragraph (1)(a) that are different for members who are required to contribute under subsection 12(2.1) than those for other members, and rates for the purposes of subsection (2) that are different for members who would be required to contribute under subsection 12(2.1) if they were under 71 years of age than those for other members. Plan d’action écono 2013-2014-2015 DIVISION 9 R.S., c. N-7 NATIONAL ENERGY BOARD ACT 97. (1) Paragraph 119.01(1)(b) of the National Energy Board Act is replaced by the following: (b) the duration of licences, the approval required in respect of the issue of licences, the quantities that may be exported or imported under licences and any other terms and conditions to which licences may be subject; (2) Section 119.01 of the Act is amended by adding the following after subsection (1): Maximum duration (1.1) The duration referred to in paragraph (1)(b) begins on a date to be fixed in the licence and must not exceed (a) 40 years, in the case of a licence for the exportation of natural gas as defined by the regulations; and (b) 25 years, in any other case. DIVISION 10 R.S., c. P-1 PARLIAMENT OF CANADA ACT Amendments to the Act 98. The Parliament of Canada Act is amended by adding the following after section 79.5: PARLIAMENTARY PROTECTIVE SERVICE Interpretation Definitions “parliamentary precinct” « Cité parlementaire » 79.51 The following definitions apply in this section and in sections 79.52 to 79.59. “parliamentary precinct” means the premises or any part of the premises, other than the constituency offices of members of Parliament, that are used by the following entities or individuals or their officers or staff, and that are designated in writing by the Speaker of the Senate or the Speaker of the House of Commons: (a) the Senate, House of Commons, Library of Parliament or Parliamentary committees; C. 36 Economic Action (b) members of the Senate or the House of Commons who are carrying out their parliamentary functions; (c) the Senate Ethics Officer or the Conflict of Interest and Ethics Commissioner; or (d) the Service. “Parliament Hill” « Colline parlementaire » “Service” « Service » “Parliament Hill” means the grounds in the City of Ottawa bounded by Wellington Street, the Rideau Canal, the Ottawa River and Kent Street. “Service” means the office to be called the Parliamentary Protective Service that is established by subsection 79.52(1). Establishment and Mandate Establishment 79.52 (1) There is established an office to be called the Parliamentary Protective Service. Speakers responsible (2) The Speaker of the Senate and the Speaker of the House of Commons are, as the custodians of the powers, privileges, rights and immunities of their respective Houses and of the members of those Houses, responsible for the Service. Mandate 79.53 (1) The Service is responsible for all matters with respect to physical security throughout the parliamentary precinct and Parliament Hill. Capacity (2) In carrying out its mandate, the Service has the capacity of a natural person and the rights, powers and privileges of a natural person. Financial and administrative matters (3) Despite sections 19.3 and 52.3, the Service shall act on all financial and administrative matters with respect to the Service and its staff. Director of Service Director 79.54 (1) There shall be a Director of the Parliamentary Protective Service who is to be selected in accordance with the terms of the arrangement entered into under section 79.55. Integrated security operations (2) The Director shall lead the integrated security operations throughout the parliamentary precinct and Parliament Hill under the joint Plan d’action écono 2013-2014-2015 general policy direction of the Speaker of the Senate and the Speaker of the House of Commons. Control and management of Service (3) The Director has the control and management of the Service. Arrangement for Physical Security Services Arrangement 79.55 (1) The Speaker of the Senate and the Speaker of the House of Commons, being responsible for the Service, and the Minister of Public Safety and Emergency Preparedness shall enter into an arrangement to have the Royal Canadian Mounted Police provide physical security services throughout the parliamentary precinct and Parliament Hill. RCMP to provide services (2) The Royal Canadian Mounted Police shall provide the physical security services in accordance with the terms of the arrangement. Selection process for Director 79.56 (1) The arrangement entered into under section 79.55 shall provide for a process for selecting a person to act as the Director of the Parliamentary Protective Service. It shall also provide for a person — identified by name or position — to act as the Director on an interim basis if the Director is absent or incapacitated or if the office of Director is vacant, and set out the maximum period that the person may act as the Director on an interim basis. Member of RCMP (2) The Director, or the person acting as the Director on an interim basis, must be a member as that term is defined in subsection 2(1) of the Royal Canadian Mounted Police Act. Estimates Estimates to be prepared and transmitted 79.57 Before each fiscal year, the Speaker of the Senate and the Speaker of the House of Commons shall cause to be prepared an estimate of the sums that will be required to pay the expenditures of the Service during the fiscal year and shall transmit the estimate to the President of the Treasury Board, who shall lay it before the House of Commons with the estimates of the government for the fiscal year. C. 36 Economic Action Powers, Privileges, Rights and Immunities For greater certainty 79.58 For greater certainty, nothing in sections 79.51 to 79.57 shall be construed as limiting in any way the powers, privileges, rights and immunities of the Senate and the House of Commons and their members. General Statutory Instruments Act 79.59 For greater certainty, the designation referred to in the definition “parliamentary precinct” in section 79.51 is not a statutory instrument for the purposes of the Statutory Instruments Act. Transitional Provisions Definition of “Service” 99. (1) In sections 100 to 122, “Service” means the office to be called the Parliamentary Protective Service that is established by subsection 79.52(1) of the Parliament of Canada Act. Definitions — Parliamentary Employment and Staff Relations Act (2) In sections 100 to 122, “arbitral award”, “bargaining agent”, “bargaining unit”, “Board”, “collective agreement”, “employee”, “employee organization”, “grievance” and “parties” have the same meanings as in section 3 of the Parliamentary Employment and Staff Relations Act, unless the context requires otherwise. Persons who occupy a position 100. (1) All of the persons who occupy a position within the Senate Protective Service or within the House of Commons Protective Service immediately before the day on which this Division comes into force occupy their position within the Service on that day. No change in status (2) Nothing in subsection (1) is to be construed as affecting the status of any person who, immediately before the day on which this Division comes into force, occupied a position within the Senate Protective Service or within the House of Commons Protective Service, except that the person, beginning on that day, occupies their position within the Service. Collective agreements or arbitral awards continued 101. (1) Subject to sections 102 to 113, every collective agreement or arbitral award that applies to an employee who, immediately 2013-2014-2015 Plan d’action écono before the day on which this Division comes into force, occupied a position within the Senate Protective Service or within the House of Commons Protective Service, and that is in force immediately before that day continues in force until its term expires. Binding effect (2) A collective agreement or arbitral award continued in force under subsection (1) is binding on (a) the Service, as if it were the employer referred to in the collective agreement or arbitral award; (b) the bargaining agent that is a party to the collective agreement or arbitral award; and (c) the employees of the Service in the bargaining unit in respect of which that bargaining agent has been certified. Definition of “employer” (3) In subsection (2), “employer” means the Senate as represented by any committee or person that the Senate by its rules or orders designates for the purposes of Part I of the Parliamentary Employment and Staff Relations Act, or the House of Commons as represented by any committee or person that the House of Commons by its orders designates for the purposes of that Part. Parties may amend (4) Nothing in subsections (1) and (2) prohibits the Service and the bargaining agent from amending any provision of a collective agreement continued in force under subsection (1), other than a provision relating to its term. Application for certification 102. Any employee organization may apply to the Board for certification as the bargaining agent for the employees bound by a collective agreement or arbitral award that is continued in force under subsection 101(1), but it may do so only during the period in which an application for certification is authorized to be made under section 21 of the Parliamentary Employment and Staff Relations Act in respect of those employees. C. 36 Power of Board 103. (1) Whenever a collective agreement or arbitral award is continued in force under subsection 101(1), the Board must, by order, on application by the Service or any bargaining agent affected by the establishment of the Service, Economic Action (a) determine whether the employees of the Service who are bound by the collective agreement or arbitral award constitute one or more units appropriate for collective bargaining; (b) determine which employee organization is to be the bargaining agent for the employees in each such unit; and (c) in respect of each collective agreement or arbitral award that binds employees of the Service, determine whether the collective agreement or arbitral award is to remain in force and, if it is to remain in force, determine whether it is to remain in force until the expiry of its term or until an earlier date that the Board may fix. When application may be made (2) The application may be made only during the period beginning 120 days after the day on which this Division comes into force and ending 150 days after that day. Application for leave to give notice to bargain collectively 104. (1) Either of the parties to a collective agreement or arbitral award that remains in force by reason of an order made under paragraph 103(1)(c) may apply to the Board for an order granting leave to give to the other party, under section 37 of the Parliamentary Employment and Staff Relations Act, a notice to bargain collectively. When application may be made (2) The application must be made within 90 days after the day on which the order is made under paragraph 103(1)(c). No application within specified period 105. (1) If no application for an order under subsection 103(1) is made within the period specified in subsection 103(2), the Service or any bargaining agent bound by a collective agreement or arbitral award that is continued in force under subsection 101(1) may apply to the Board for an order granting 2013-2014-2015 Plan d’action écono leave to give to the other party, under section 37 of the Parliamentary Employment and Staff Relations Act, a notice to bargain collectively. When application may be made (2) The application may be made only during the period beginning 151 days after the day on which this Division comes into force and ending 240 days after that day. Notice to bargain given before conversion 106. A notice to bargain collectively that was given before the day on which this Division comes into force does not bind the Service and a new notice to bargain collectively may be given only in the circumstances set out in paragraph 108(b). Duty to observe terms and conditions 107. If a notice to bargain collectively is given before the day on which this Division comes into force, then, unless the Service and the bargaining agent agree otherwise, the terms and conditions of employment continued in force under section 39 of the Parliamentary Employment and Staff Relations Act are binding on the Service, the bargaining agent for the bargaining unit and the employees in the bargaining unit from the day on which this Division comes into force until (a) the expiry of 150 days following that day, if no application is made under paragraph 108(a); or (b) if such an application is made, the day on which the notice referred to in paragraph 108(b) is given. Application and notice to bargain 108. If a notice to bargain collectively is given before the day on which this Division comes into force, (a) on application by the Service or bargaining agent, made during the period beginning 120 days after the day on which this Division comes into force and ending 150 days after that day, the Board must make an order determining (i) whether the employees of the Service who are represented by the bargaining agent constitute one or more units appropriate for collective bargaining, and C. 36 Economic Action (ii) which employee organization is to be the bargaining agent for the employees in each such unit; and (b) if the Board makes the determinations under paragraph (a), the Service or the bargaining agent may, by notice given under section 37 of the Parliamentary Employment and Staff Relations Act, require the other to commence collective bargaining for the purpose of entering into a collective agreement. Inquiry and votes 109. Before making an order under subsection 103(1) or paragraph 108(a), the Board may make any inquiry or direct that a representation vote be taken among the employees to be affected by the order. Consideration of classification 110. (1) For the purposes of paragraphs 103(1)(a) and 108(a), in determining whether a group of employees constitutes a unit appropriate for collective bargaining, the Board must have regard to the Service’s classification of persons and positions, including the occupational groups or subgroups established by it. Unit coextensive with occupational groups (2) The Board must establish bargaining units that are co-extensive with the occupational groups or subgroups established by the Service, unless doing so would not permit satisfactory representation of the employees to be included in a particular bargaining unit and, for that reason, such a unit would not be appropriate for collective bargaining. Determination of questions of membership in bargaining units 111. On application by the Service or the employee organization affected by the establishment of the Service, the Board must determine every question that arises as to whether any employee or class of employees is included in a bargaining unit determined by the Board under paragraph 103(1)(a) or 108(a) to constitute a unit appropriate for collective bargaining, or is included in any other unit. Employer participation 112. (1) The Board is not authorized to determine that an employee organization is to be a bargaining agent under paragraph 103(1)(b) or 108(a) if it is of the opinion that the Service, or a person acting on behalf of 2013-2014-2015 Plan d’action écono the Service, has participated or is participating in the formation or administration of the employee organization in a manner that impairs its fitness to represent the interests of the employees in the bargaining unit. Discrimination (2) The Board is not authorized to determine that an employee organization is to be a bargaining agent under paragraph 103(1)(b) or 108(a) if it discriminates against any employee on a prohibited ground of discrimination within the meaning of the Canadian Human Rights Act. Application of Parliamentary Employment and Staff Relations Act 113. (1) The provisions of Part I of the Parliamentary Employment and Staff Relations Act, and any rules or regulations made under that Act, apply to, or in respect of, the following and any matter related to the following: (a) an application made to the Board under any of sections 102 to 105, 108 and 111; (b) an order made by the Board under any of sections 103 to 105 and 108; (c) a determination of the Board made under any of sections 103, 108 and 111 and a bargaining unit, bargaining agent or employee or class of employees that is the subject of such a determination; (d) a collective agreement or arbitral award that is continued in force under subsection 101(1); and (e) collective bargaining that is commenced after the receipt of a notice referred to in section 104 or 105 or paragraph 108(b) and a collective agreement that is entered into following such collective bargaining. Powers, duties and functions of Board (2) The Board has, for the purposes of performing its duties and functions under any of sections 102 to 112, the powers conferred on it under Part I of the Parliamentary Employment and Staff Relations Act, and it must perform the duties and functions imposed on it under that Part in respect of those powers. C. 36 Inconsistency (3) In the event of any inconsistency between sections 101 to 112 and the provisions of Part I of the Parliamentary Employment and Staff Relations Act, or anything issued, made or established under that Act, those sections prevail to the extent of the inconsistency. Persons not represented 114. The terms and conditions of employment of persons who are not represented by a bargaining agent or who are excluded from a bargaining unit and who, on the day on which this Division comes into force, occupy their position within the Service continue to apply until new terms and conditions of employment for those persons are established. Complaints 115. The provisions of Division I of Part I of the Parliamentary Employment and Staff Relations Act and any rules or regulations made under that Act, as they read immediately before the day on which this Division comes into force, continue to apply in respect of any complaint made under that Division before that day that relates to the Senate Protective Service or the House of Commons Protective Service. Grievances 116. (1) The provisions of Division IV of Part I of the Parliamentary Employment and Staff Relations Act and any rules or regulations made under that Act, as they read immediately before the day on which this Division comes into force, continue to apply in respect of any grievance presented under that Division before that day by an employee of the Senate Protective Service or the House of Commons Protective Service. Implementation of decision (2) A final decision with respect to a grievance referred to in subsection (1) that provides for the reinstatement of an employee or the payment of money to an employee must be implemented by the Service as soon as feasible. Matter referred to Board 117. The provisions of Division IV of Part I of the Parliamentary Employment and Staff Relations Act and any rules or regulations made under that Act, as they read immediEconomic Action 2013-2014-2015 Plan d’action écono ately before the day on which this Division comes into force, continue to apply in respect of any matter referred to the Board under that Division before that day that relates to the Senate Protective Service or the House of Commons Protective Service. References — Service 118. Every reference to the Senate Protective Service or the House of Commons Protective Service in any deed, contract, agreement, arrangement or other similar document is, beginning on the day on which this Division comes into force, to be read as a reference to the Service unless the context otherwise requires. Commencement of legal proceedings 119. Every action, suit or other legal or administrative proceeding in respect of an obligation or liability incurred in relation to the Senate Protective Service or the House of Commons Protective Service may, beginning on the day on which this Division comes into force, be brought against the Service. Continuation of legal or administrative proceedings 120. Any action, suit or other legal or administrative proceeding relating to the Senate Protective Service or the House of Commons Protective Service to which a representative of the Senate Protective Service or of the House of Commons Protective Service, as the case may be, is a party that is pending immediately before the day on which this Division comes into force may be continued by or against the Service in the same manner and to the same extent as it could have been continued by or against that representative. Transfer of appropriations — Senate or House of Commons 121. Any amount that is appropriated by an Act of Parliament for the fiscal year in which this Division comes into force to defray the expenditures of the Senate in relation to the Senate Protective Service or of the House of Commons in relation to the House of Commons Protective Service and that is unexpended on the day on which that Division comes into force is deemed to be an amount appropriated to defray the expenditures of the Service. C. 36 Transfer of appropriations — RCMP 122. Any amount that is appropriated by an Act of Parliament for the fiscal year in which this Division comes into force to defray the expenditures of the Royal Canadian Mounted Police related to its guarding and protecting the grounds of Parliament Hill that are designated by the Minister of Public Safety and Emergency Preparedness and that is unexpended on the day on which that Division comes into force is deemed to be an amount appropriated to defray the expenditures of the Service. Economic Action Consequential Amendments R.S., c. C-10 Canada Post Corporation Act 123. Subsection 35(2) of the Canada Post Corporation Act is amended by striking out “or” at the end of paragraph (c), by adding “or” at the end of paragraph (d) and by adding the following after paragraph (d): (e) the Director of the Parliamentary Protective Service R.S., c. F-7; 2002, c. 8, s. 14 Federal Courts Act 124. Subsection 2(2) of the Federal Courts Act is replaced by the following: Senate and House of Commons (2) For greater certainty, the expression “federal board, commission or other tribunal”, as defined in subsection (1), does not include the Senate, the House of Commons, any committee or member of either House, the Senate Ethics Officer, the Conflict of Interest and Ethics Commissioner with respect to the exercise of the jurisdiction or powers referred to in sections 41.1 to 41.5 and 86 of the Parliament of Canada Act or the Parliamentary Protective Service. R.S., c. F-11 Financial Administration Act 125. (1) Paragraph (c) of the definition “appropriate Minister” in section 2 of the Financial Administration Act is replaced by the following: (c) with respect to the Senate and the office of the Senate Ethics Officer, the Speaker of the Senate, with respect to the House of 2013-2014-2015 Plan d’action écono Commons, the Board of Internal Economy, with respect to the office of the Conflict of Interest and Ethics Commissioner, the Speaker of the House of Commons, and with respect to the Library of Parliament and the Parliamentary Protective Service, the Speakers of the Senate and the House of Commons, (2) Paragraph (c) of the definition “department” in section 2 of the Act is replaced by the following: (c) the staffs of the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner and Parliamentary Protective Service, and R.S., c. G-2 Garnishment, Attachment and Pension Diversion Act 126. The heading of Division IV of Part I of the Garnishment, Attachment and Pension Diversion Act is replaced by the following: SENATE, HOUSE OF COMMONS, LIBRARY OF PARLIAMENT, OFFICE OF THE SENATE ETHICS OFFICER, OFFICE OF THE CONFLICT OF INTEREST AND ETHICS COMMISSIONER AND PARLIAMENTARY PROTECTIVE SERVICE 127. The portion of paragraph (b) of the definition “salary” in section 16 of the Act before subparagraph (i) is replaced by the following: (b) in the case of the staff of the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service or the staff of members of the Senate or House of Commons, or in the case of any other person paid out of moneys appropriated by Parliament for use by the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, C. 36 Economic Action 128. The portion of section 17 of the Act before paragraph (a) is replaced by the following: Garnishment of salaries, remuneration 17. The Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner and Parliamentary Protective Service are, subject to this Division and any regulation made under it, bound by provincial garnishment law in respect of 129. (1) Subsection 18(1) of the Act is replaced by the following: Service binding 18. (1) Subject to this Division, service on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service of a garnishee summons, together with a copy of the judgment or order against the debtor and an application in the prescribed form, binds the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, 15 days after the day on which those documents are served. (2) Subsection 18(2) of the English version of the Act is replaced by the following: When service is effective (2) A garnishee summons served on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service is of no effect unless it is served on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, in the first 30 days following the first day on which it could have been validly served on the Senate, House of Commons, Library of 2013-2014-2015 Plan d’action écono Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be. 130. (1) Subsection 19(1) of the Act is replaced by the following: Place of service 19. (1) Service of documents on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service in connection with garnishment proceedings permitted by this Division must be effected at the place specified in the regulations. (2) Subsection 19(2) of the English version of the Act is replaced by the following: Method of service (2) In addition to any method of service permitted by the law of a province, service of documents on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Office, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service under subsection (1) may be effected by registered mail, whether within or outside the province, or by any other method prescribed. (3) Subsection 19(3) of the Act is replaced by the following: If service by registered mail (3) If service of a document on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service is effected by registered mail, the document shall be deemed to be served on the day of its receipt by the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be. 131. (1) The portion of section 21 of the French version of the Act before paragraph (a) is replaced by the following: C. 36 Sommes frappées d’indisponibilité par la signification du bref de saisiearrêt 21. Pour les besoins de toute procédure de saisie-arrêt prévue par la présente section, la signification au Sénat, à la Chambre des communes, à la bibliothèque du Parlement, au bureau du conseiller sénatorial en éthique, au bureau du commissaire aux conflits d’intérêts et à l’éthique ou au Service de protection parlementaire du bref de saisie-arrêt frappe d’indisponibilité les sommes suivantes dont l’un ou l’autre est redevable envers le débiteur mentionné dans le bref : Economic Action (2) Subparagraph 21(a)(i) of the English version of the Act is replaced by the following: (i) the salary to be paid on the last day of the second pay period next following the pay period in which the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, is bound by the garnishee summons, and (3) Paragraph 21(b) of the English version of the Act is replaced by the following: (b) in the case of remuneration described in paragraph 17(b), (i) the remuneration payable on the 15th day following the day on which the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, is bound by the garnishee summons, and (ii) either (A) any remuneration becoming payable in the 30 days following the 15th day after the day on which the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, is bound by the garnishee summons that is 2013-2014-2015 Plan d’action écono owing on that 15th day or that becomes owing in the 14 days following that 15th day, or (B) if the garnishee summons has continuing effect under the law of the province, any remuneration becoming payable subsequent to the 15th day after the day on which the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, is bound by the garnishee summons. 132. (1) The portion of section 22 of the Act before paragraph (a) is replaced by the following: Time period to respond to garnishee summons 22. The Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service has the following time period within which to respond to a garnishee summons: (2) Paragraph 22(a) of the English version of the Act is replaced by the following: (a) in the case of a salary, 15 days, or any lesser number of days that is prescribed, after the last day of the second pay period next following the pay period in which the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service is bound by the garnishee summons; or 133. (1) Subsection 23(1) of the Act is replaced by the following: Method of response 23. (1) In addition to any method of responding to a garnishee summons permitted by provincial garnishment law, the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service may respond to a garnishee summons by registered mail or by any other method prescribed. C. 36 Economic Action (2) Subsection 23(2) of the English version of the Act is replaced by the following: Response by registered mail (2) If the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service responds to a garnishee summons by registered mail, the receipt issued in accordance with regulations relating to registered mail made under the Canada Post Corporation Act shall be received in evidence and is, unless the contrary is shown, proof that the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, has responded to the garnishee summons. (3) Subsections 23(3) and (4) of the Act are replaced by the following: Effect of payment into court (3) A payment into court by the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service under this section is a good and sufficient discharge of liability, to the extent of the payment. Recovery of overpayment to debtor (4) If, in honouring a garnishee summons, the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, through error, pays to a debtor by way of salary or remuneration an amount in excess of the amount that it should have paid to that debtor, the excess becomes a debt due to the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as the case may be, by that debtor and may be recovered from the debtor at any time by set-off against future moneys payable to the debtor as salary or remuneration. 2013-2014-2015 Plan d’action écono 134. Paragraph 24(a) of the Act is replaced by the following: (a) specifying the place where service of documents on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service must be effected in connection with garnishment proceedings permitted by this Division; 135. Section 26 of the Act is replaced by the following: No execution R.S., c. G-5 26. No execution shall issue on a judgment given against the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service in garnishment proceedings permitted by this Part. Government Employees Compensation Act 136. Paragraph (e) of the definition “employee” in section 2 of the Government Employees Compensation Act is replaced by the following: (e) any officer or employee of the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service; R.S., c. P-36 Public Service Superannuation Act 137. The definition “public service” in subsection 3(1) of the Public Service Superannuation Act is replaced by the following: “public service” « fonction publique » “public service” means the several positions in or under any department or portion of the executive government of Canada, except those portions of departments or portions of the executive government of Canada prescribed by the regulations and, for the purposes of this Part, of the Senate, House of Commons, Library of C. 36 Economic Action Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner and Parliamentary Protective Service and any board, commission, corporation or portion of the federal public administration specified in Schedule I; R.S., c. R-2; 1989, c. 17, s. 2 Radiocommunication Act 138. (1) Subsection 3(1) of the Radiocommunication Act is replaced by the following: Application to Her Majesty and Parliament 3. (1) Subject to subsection (2), this Act is binding on Her Majesty in right of Canada, on the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner and Parliamentary Protective Service and on Her Majesty in right of a province. (2) The portion of subsection 3(2) of the Act before paragraph (a) is replaced by the following: Exemptions (2) The Governor in Council may by order exempt Her Majesty in right of Canada, or the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, as represented by the person or persons named in the order, from any or all provisions of this Act or the regulations, and such an exemption may be R.S., c. 33 (2nd Supp.) Parliamentary Employment and Staff Relations Act 139. The long title of the Parliamentary Employment and Staff Relations Act is replaced by the following: 2013-2014-2015 Plan d’action écono An Act respecting employment and employer and employee relations in the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner and the Parliamentary Protective Service 140. Paragraph 2(a) of the Act is replaced by the following: (a) the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, and 141. The definition “employer” in section 3 of the Act is amended by striking out “or” at the end of paragraph (d), by adding “or” at the end of paragraph (e) and by adding the following after paragraph (e): (f) the Parliamentary Protective Service as represented by the Director of the Parliamentary Protective Service on behalf of the Speakers of the two Houses of Parliament; 142. The definition “employer” in section 85 of the Act is amended by striking out “or” at the end of paragraph (c.2) and by adding the following after that paragraph: C. 36 Economic Action (c.3) the Parliamentary Protective Service as represented by the Director of the Parliamentary Protective Service on behalf of the Speakers of the two Houses of Parliament; or R.S., c. 15 (4th Supp.) Non-smokers’ Health Act 143. Paragraph (c) of the definition “employer” in subsection 2(1) of the Nonsmokers’ Health Act is replaced by the following: (c) the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, in relation to their employees or the employees of a committee of the Senate or House of Commons, as the case may be, or R.S., c. 31 (4th Supp.) Official Languages Act 144. The definition “federal institution” in subsection 3(1) of the Official Languages Act is amended by adding the following after paragraph (c.1): (c.2) the Parliamentary Protective Service, 2013-2014-2015 Plan d’action écono 145. Section 33 of the Act is replaced by the following: Regulations 33. The Governor in Council may make any regulations that the Governor in Council considers necessary to foster actively communications with and services from offices or facilities of federal institutions — other than the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service — in both official languages, if those communications and services are required under this Part to be provided in both official languages. 146. (1) The portion of subsection 38(1) of the Act before paragraph (a) is replaced by the following: Regulations 38. (1) The Governor in Council may make regulations in respect of federal institutions, other than the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, (2) Paragraph 38(2)(b) of the English version of the Act is replaced by the following: (b) substituting, with respect to any federal institution other than the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, a duty in relation to the use of the official languages of Canada in place of a duty under section 36 or the regulations made under subsection (1), having regard to the equality of status of both official languages, if there is a demonstrable conflict between the duty under section 36 or the regulations and the mandate of the institution. 147. Subsection 41(3) of the Act is replaced by the following: C. 36 Regulations (3) The Governor in Council may make regulations in respect of federal institutions, other than the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service, prescribing the manner in which any duties of those institutions under this Part are to be carried out. Economic Action 148. Subsection 46(1) of the Act is replaced by the following: Responsibilities of Treasury Board 46. (1) The Treasury Board has responsibility for the general direction and coordination of the policies and programs of the Government of Canada relating to the implementation of Parts IV, V and VI in all federal institutions other than the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner and Parliamentary Protective Service. 149. Paragraph 93(a) of the Act is replaced by the following: (a) prescribing anything that the Governor in Council considers necessary to effect compliance with this Act in the conduct of the affairs of federal institutions other than the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service; and 1991, c. 30 Public Sector Compensation Act 150. Paragraph 3(1)(c) of the Public Sector Compensation Act is replaced by the following: (c) the Senate, House of Commons, Library of Parliament or Parliamentary Protective Service. Plan d’action écono 2013-2014-2015 2003, c. 22, ss. 12 and 13 Public Service Employment Act 151. The portion of section 35.3 of the Public Service Employment Act before paragraph (a) is replaced by the following: Parliamentary employees 2009, c. 2, s. 393 35.3 A person employed in the Senate, House of Commons, Library of Parliament, office of the Senate Ethics Officer, office of the Conflict of Interest and Ethics Commissioner or Parliamentary Protective Service Expenditure Restraint Act 152. Paragraph 13(1)(c) of the Expenditure Restraint Act is replaced by the following: (c) the Senate, the House of Commons, the Library of Parliament, the office of the Senate Ethics Officer, the office of the Conflict of Interest and Ethics Commissioner and the Parliamentary Protective Service. DIVISION 11 1996, c. 23 EMPLOYMENT INSURANCE ACT Amendments to the Act 153. Section 58 of the Employment Insurance Act is replaced by the following: Definition of “insured participant” 58. In this Part, “insured participant” means an insured person who requests assistance under employment benefits and, when requesting the assistance, is an unemployed person (a) for whom a benefit period is established or whose benefit period has ended within the previous 60 months; or (b) who would have had a benefit period established for them within the previous 60 months if it were not for the fact that they have had fewer than the hours referred to in subsection 7(4) in the last 52 weeks before what would have been their qualifying period and who, during what would have been that qualifying period, has had at least the number of hours of insurable employment indicated C. 36 Economic Action in the table set out in subsection 7(2) or 7.1(1) in relation to their applicable regional rate of unemployment. 154. Section 63 of the Act is renumbered as subsection 63(1) and is amended by adding the following: Insured participants (2) An agreement may be entered into under subsection (1) with a government even if the benefits provided by that government are provided only for an insured participant as defined in section 58 as it read immediately before the day on which this subsection comes into force. 155. The Act is amended by adding the following after section 63: Transitional provision 63.1 Contributions that are to be paid under an agreement that, before the day on which this section comes into force, was entered into with a government under section 63 to provide for the payment of contributions for all or a portion of the costs of benefits provided by the government that are similar to employment benefits under this Part shall be paid only for costs of benefits for an insured participant as defined in section 58 as it read immediately before that day. 156. Paragraphs 77(1)(c) and (d) of the Act are replaced by the following: (c) all amounts paid under paragraph 63(1)(a); (d) the costs of administering this Act, including administration fees or costs paid under section 62 or paragraph 63(1)(b); 157. Section 78 of the Act is replaced by the following: Maximum amount that may be paid under Part II 78. The total amount that may be paid out by the Commission under section 61 and paragraph 63(1)(a) and charged to the Employment Insurance Operating Account under this Part in a fiscal year must not exceed 0.8% of the insurable earnings of all insured persons from which the prescribed amount is deducted under subsection 82(1) in that year as or on account of Plan d’action écono 2013-2014-2015 employee’s premiums, as estimated by the Commission and set out in the Main Estimates tabled in Parliament. Transitional Provision Persons making initial claim for benefits 158. Paragraph 58(b) of the Employment Insurance Act, as it reads on the day on which this section comes into force, applies only to persons who make an initial claim for benefits, as defined in subsection 6(1) of that Act, on or after that day. Consequential Amendments 2000, c. 12 Modernization of Benefits and Obligations Act 159. Subsection 107(3) of the Modernization of Benefits and Obligations Act is replaced by the following: (3) Section 23 of the Act is amended by adding the following after subsection (4.1): Interpretation 2000, c. 14 (4.2) Subsections 12(3) to (8) shall be read as including the situation where a claimant is caring for one or more children and meets the requirements set out in the regulations made under paragraph 54(f.1). Budget Implementation Act, 2000 160. Section 10 of the Budget Implementation Act, 2000 and the heading before it are repealed. DIVISION 12 1998, c. 36 CANADA SMALL BUSINESS FINANCING ACT 161. Paragraphs (a) and (b) of the definition “small business” in section 2 of the Canada Small Business Financing Act are replaced by the following: (a) not exceeding $10 million or any prescribed lesser amount for the fiscal year of the business during which a loan is approved by a lender in respect of the business; or C. 36 Economic Action (b) in the case of a business about to be carried on, not expected at the time a loan is approved by a lender in respect of the business to exceed $10 million or any prescribed lesser amount for its first fiscal year that is of not less than 52 weeks duration. 162. (1) Subsection 4(2) of the Act is amended by striking out “and” at the end of paragraph (b) and by replacing paragraph (c) with the following: (c) in the case of a loan made after March 31, 2009 but before the day on which paragraph (d) comes into force, the outstanding loan amount in relation to the borrower does not exceed $500,000 or any prescribed lesser amount, of which a maximum of $350,000 or any prescribed lesser amount is for a purpose other than the purchase or improvement of real property or immovables of which the borrower is or will become the owner; and (d) in the case of a loan made on or after the day on which this paragraph comes into force, the outstanding loan amount in relation to the borrower does not exceed $1,000,000 or any prescribed lesser amount, of which a maximum of $350,000 or any prescribed lesser amount is for a purpose other than the purchase or improvement of real property or immovables of which the borrower is or will become the owner. (2) Subsection 4(3) of the Act is replaced by the following: Meaning of outstanding loan amount (3) The outstanding loan amount referred to in paragraph (2)(b), (c) or (d) is the aggregate of the amount of the proposed loan and the principal amount outstanding, in respect of the borrower and all borrowers that are related to that borrower within the meaning of the regulations, of all loans made under this Act and guaranteed business improvement loans made under the Small Business Loans Act. 163. Subsection 7(1) of the Act is amended by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following: Plan d’action écono 2013-2014-2015 (b) in the case of a loan made after March 31, 2009 but before the day on which paragraph (c) comes into force, $500,000 or any prescribed lesser amount, of which a maximum of $350,000 or any prescribed lesser amount is for a purpose other than the purchase or improvement of real property or immovables of which the borrower is or will become the owner; and (c) in the case of a loan made on or after the day on which this paragraph comes into force, $1,000,000 or any prescribed lesser amount, of which a maximum of $350,000 or any prescribed lesser amount is for a purpose other than the purchase or improvement of real property or immovables of which the borrower is or will become the owner. DIVISION 13 2000, c. 5 PERSONAL INFORMATION PROTECTION AND ELECTRONIC DOCUMENTS ACT 164. Section 4 of the Personal Information Protection and Electronic Documents Act is amended by adding the following after subsection (1): Application (1.1) This Part applies to an organization set out in column 1 of Schedule 4 in respect of personal information set out in column 2. 165. Subsection 26(2) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) amend Schedule 4. 166. The Act is amended by adding, after Schedule 3, the Schedule 4 set out in Schedule 2 to this Act. C. 36 Economic Action DIVISION 14 2000, c. 17; 2001, c. 41, s. 48 PROCEEDS OF CRIME (MONEY LAUNDERING) AND TERRORIST FINANCING ACT 167. Subsection 55(3) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is amended by striking out “and” at the end of paragraph (e), by adding “and” at the end of paragraph (f) and by adding the following after paragraph (f): (g) an agency or body that administers the securities legislation of a province, if the Centre also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence under that legislation. DIVISION 15 2001, c. 27 IMMIGRATION AND REFUGEE PROTECTION ACT Amendments to the Act 168. Part 1 of the Immigration and Refugee Protection Act is amended by adding the following before Division 0.1: DIVISION 0.01 BIOMETRIC INFORMATION Biometric information 10.01 A person who makes a claim, application or request under this Act must follow the procedures set out in the regulations for the collection and verification of biometric information, including procedures for the collection of further biometric information for verification purposes after a person’s claim, application or request is allowed or accepted. Regulations 10.02 The regulations may provide for any matter relating to the application of section 10.01 and may include provisions respecting (a) restrictions on the persons to whom that section applies and on the claims, applications or requests to which it applies; (b) the procedures for the collection and verification of biometric information; 2013-2014-2015 Plan d’action écono (c) the biometric information that is to be collected; (d) the circumstances in which a person is not required to provide certain biometric information; (e) the processing of the collected biometric information, including the creation of biometric templates or the conversion of the information into digital biometric formats; and (f) the circumstances in which a person is exempt from the application of that section. 169. (1) Subsection 11(1.01) of the Act is replaced by the following: Electronic travel authorization (1.01) Despite subsection (1), a foreign national must, before entering Canada, apply for an electronic travel authorization required by the regulations by means of an electronic system, unless the regulations provide that the application may be made by other means. The application may be examined by an officer and, if the officer determines that the foreign national is not inadmissible and meets the requirements of this Act, the authorization may be issued by the officer. (2) Section 11 of the Act is amended by adding the following after subsection (1.01): Applications from within Canada (1.02) Subject to the regulations, a foreign national who has temporary resident status may apply for a visa or other document during their stay in Canada. 170. Section 11.1 of the Act is repealed. 171. (1) Subsection 14(3) of the Act is repealed. (2) Subsection 14(4) of the Act is repealed. (3) Subsection 14(5) of the Act is repealed. 172. Paragraph 32(d.5) of the Act is replaced by the following: C. 36 Economic Action (d.5) the requirement for an employer to provide a prescribed person with prescribed information in relation to a foreign national’s authorization to work in Canada for the employer; 173. Subsection 89.2(1) of the Act is amended by adding “and” at the end of paragraph (a) and by repealing paragraphs (c) and (d). 174. Paragraph 150.1(1)(d) of the Act is replaced by the following: (d) the retention, use, disclosure and disposal by the Royal Canadian Mounted Police of biometric information and any related personal information that is collected under this Act and provided to it for the enforcement of any law of Canada or a province; and 175. The Act is amended by adding the following after section 186: PART 4.1 ELECTRONIC ADMINISTRATION Powers 186.1 (1) The Minister may administer this Act using electronic means, including as it relates to its enforcement. Exception (2) This Part does not apply to the Minister of Employment and Social Development in respect of any activity the administration of which is the responsibility of that Minister under this Act. Officer (3) For greater certainty, any person or class of persons who are designated as officers by the Minister to carry out any purpose of this Act may, in the exercise of their powers or the performance of their duties and functions, use the electronic means that are made available or specified by the Minister. Delegation (4) For greater certainty, a person who has been authorized by the Minister to do anything that may be done by the Minister under this Act, may do so using the electronic means that are made available or specified by the Minister. 2013-2014-2015 Plan d’action écono Decision, determination or examination by automated system (5) For greater certainty, an electronic system, including an automated system, may be used by the Minister to make a decision or determination under this Act, or by an officer to make a decision or determination or to proceed with an examination under this Act, if the system is made available to the officer by the Minister. Conditions for electronic version 186.2 A requirement under this Act to provide a signature, or to make an application, request, claim, decision or determination, or to submit or issue any document, or to give notice or provide information, or to submit a document in its original form, is satisfied by its electronic version, if (a) the electronic version is provided by the electronic means, including an electronic system, that are made available or specified by the Minister; and (b) any other requirements that may be prescribed have been met. Regulations 186.3 (1) The regulations may provide for any matter respecting the application of section 186.1 and paragraph 186.2(b), and may include provisions respecting (a) the technology or format to be used, or the standards, specifications or processes to be followed, including for the making or verifying of an electronic signature and the manner in which it is to be used; and (b) the date and time when, and the place where, an electronic version of an application, request, claim, notice, decision, determination, document or any information is deemed to be sent or received. Requirement to use electronic means (2) The regulations may require a foreign national or another individual who, or entity that, makes an application, request or claim, submits any document or provides information under this Act to do so using electronic means, including an electronic system. The regulations may also include provisions respecting those means, including that system, respecting the circumstances in which that application, request C. 36 Economic Action or claim may be made, the document may be submitted or the information may be provided by other means and respecting those other means. Minister’s power Electronic payments (3) The regulations may prescribe the circumstances in which the Minister may require a foreign national or another individual who, or an entity that, makes an application, request or claim, submits any document or provides information under this Act to do so using any means that are specified by the Minister. (4) The regulations may (a) require that payments that are required to be made or evidence of payment that is required to be provided under this Act must be made or provided by means of an electronic system; (b) include provisions respecting such a system, respecting the circumstances in which those payments may be made or evidence of payments may be provided by other means, and respecting those other means; and (c) include provisions respecting the date and time when, and the place where, an electronic payment or evidence of payment is deemed to be sent or received. Incorporation by reference (5) The regulations may incorporate by reference the standards or specifications of any government, person or organization, either as they exist on a specified date or as amended from time to time. Clarification 186.4 If any provision of this Act or the regulations authorizes an officer or another individual to require a foreign national or another individual or an entity to submit a visa or other document or to provide information, the officer or individual is not precluded by this Part from requiring the foreign national, other individual or entity to submit the visa or other document or to provide the information, as the case may be, in accordance with that provision. Plan d’action écono 2013-2014-2015 Coming into Force Order in council 176. (1) Sections 168 and 170, subsection 171(2) and section 174 come into force on a day to be fixed by order of the Governor in Council. Order in council (2) Subsections 169(1) and (2) and 171(1) and (3) and sections 172, 173 and 175 come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 16 2005, c. 9; 2012, c. 19, s. 658 FIRST NATIONS FISCAL MANAGEMENT ACT Amendments to the Act 177. (1) The definition “local revenues” in subsection 2(1) of the First Nations Fiscal Management Act is replaced by the following: “local revenues” « recettes locales » “local revenues” means moneys raised under a local revenue law and payments made to a first nation in lieu of a tax imposed by a law made under paragraph 5(1)(a). (2) The portion of subsection 2(3) of the Act before paragraph (a) is replaced by the following: Amendments to schedule (3) At the request of the council of a band, the Minister may, by order, amend the schedule in order to (3) Section 2 of the Act is amended by adding the following after subsection (3): For greater certainty (4) For greater certainty, nothing in this Act shall be construed as requiring capital infrastructure or capital assets for the provision of local services on reserve lands to be located on reserve lands. 178. (1) Subsection 5(1) of the Act is amended by adding the following after paragraph (a): (a.1) respecting the charging of fees for the provision of services or the use of facilities on reserve lands, or for a regulatory process, permit, licence or other authorization, in C. 36 Economic Action relation to water, sewers, waste management, animal control, recreation and transportation, as well as any other similar services; (2) The portion of paragraph 5(1)(e) of the Act before subparagraph (i) is replaced by the following: (e) subject to any conditions and procedures prescribed by regulation, respecting the enforcement of laws made under paragraphs (a) and (a.1) in respect of outstanding taxes, charges or fees, including (3) Paragraph 5(1)(e) of the Act is amended by striking out “and” at the end of subparagraph (iv), by adding “and” at the end of subparagraph (v) and by adding the following after subparagraph (v): (vi) the recovery of costs that are incurred by the first nation for the enforcement of those laws; (4) The portion of subsection 5(4) of the Act before paragraph (a) is replaced by the following: Appeals (4) A law made under subparagraph (1)(a)(i) shall include (5) Subsection 5(5) of the Act is repealed. 179. (1) The portion of subsection 6(1) of the Act before paragraph (b) is replaced by the following: Notice of proposed laws 6. (1) At least 30 days — or any longer period fixed by a standard made under subsection 35(1) — before making a law under paragraph 5(1)(a), (a.1) or (c), including a law repealing or amending such a law, other than a law referred to in subsection 10(1), the council of a first nation shall (a) publish a notice of the proposed law in the First Nations Gazette; (2) Paragraph 6(1)(c) of the Act is replaced by the following: 2013-2014-2015 Plan d’action écono (c) send the notice, by mail or electronic means, to the First Nations Tax Commission. (3) Paragraph 6(3)(c) of the Act is replaced by the following: (c) invite representations regarding the proposed law to be made, in writing, to the council within the period referred to in subsection (1); and (4) Subsection 6(4) of the Act is replaced by the following: Council to consider representations (4) Before making a law under paragraph 5(1)(a), (a.1) or (c), the council of a first nation shall consider any representations that were made in accordance with paragraph (3)(c) or at a meeting referred to in paragraph (3)(d). 180. (1) Paragraph 8(1)(d) of the Act is replaced by the following: (d) a description of the notices that were given and any consultation undertaken by the council before making the law; and (2) The portion of subsection 8(3) of the Act before paragraph (b) is replaced by the following: Accompanying information (3) A law made under paragraph 5(1)(a.1) or (c), when submitted to the First Nations Tax Commission for approval, shall be accompanied by (a) a description of the notices that were given and any consultation undertaken by the council before making the law; and (3) Subsection 8(4) of the Act is replaced by the following: Evidence law duly made (4) A law made under any of paragraphs 5(1)(b) and (d) to (g) that is submitted to the First Nations Tax Commission for approval shall be accompanied by evidence that it was duly made by the council. 181. (1) Subsection 9(2) of the Act is replaced by the following: C. 36 Approval required (2) A law made under subsection (1), including any amendment of such a law, does not have any force or effect until it is approved by the First Nations Financial Management Board. Conditions for approval (2.1) The First Nations Financial Management Board shall not approve a law made under subsection (1) unless it was made in accordance with this Act, the regulations and, in all material respects, any standards established under paragraph 55(1)(a). Economic Action (2) The portion of subsection 9(3) of the English version of the Act before paragraph (a) is replaced by the following: Coming into force (3) A law made under subsection (1) comes into force on the later of (3) Paragraphs 9(3)(a) to (c) of the Act are replaced by the following: (a) the day of coming into force set out in the law, and (b) the day after it is approved by the First Nations Financial Management Board. (4) Section 9 of the Act is amended by adding the following after subsection (5): Judicial notice (6) In any proceedings, judicial notice may be taken of a law that is made under subsection (1) and approved by the First Nations Financial Management Board under subsection (2). 182. Section 10 of the Act is replaced by the following: Repeal of financial administration law 9.1 A borrowing member shall not repeal a financial administration law made under subsection 9(1) that has been approved by the First Nations Financial Management Board unless that law is replaced by another financial administration law that has been approved by the Board. Law under paragraph 5(1)(a) 10. (1) A council of a first nation that makes a property taxation law that requires a rate of tax to be set annually shall also make a law under paragraph 5(1)(a) setting the rate of tax to be 2013-2014-2015 Plan d’action écono applied to the assessed value of each class of lands, interests or rights at least once each year on or before the date prescribed by regulation or, if none is so prescribed, on or before the date fixed by standards established under subsection 35(1). Law under paragraph 5(1)(b) (2) A council of a first nation that makes a property taxation law or that makes a law under paragraph 5(1)(a.1) shall also make a law under paragraph 5(1)(b) establishing a budget for the expenditure of local revenues at least once each year on or before the date prescribed by regulation or, if none is so prescribed, on or before the date fixed by standards established under subsection 35(1). 183. Subsection 11(1) of the Act is replaced by the following: No repeal by borrowing members 11. (1) A borrowing member shall not repeal a property taxation law or a law made under paragraph 5(1)(a.1) unless (a) the revenues raised under that law, if any, are not being used as security for financing obtained from the First Nations Finance Authority and the repeal of that law would not adversely affect the member’s obligations to the First Nations Finance Authority; or (b) the law is concurrently replaced by a new law of the same nature that would not result in a reduction of the borrowing member’s borrowing capacity. 184. Subsection 13(1) of the Act is replaced by the following: Local revenue account 13. (1) Local revenues of a first nation shall be placed in a local revenue account with a financial institution, separate from other moneys of the first nation. 185. The Act is amended by adding the following after section 13: C. 36 Expenditure not authorized by law 13.1 Despite subsection 13(2), a first nation is authorized to make an expenditure of local revenues other than under the authority of a law made under paragraph 5(1)(b) in one of the following circumstances: Economic Action (a) in the case where no law has already been made under that paragraph establishing a budget for the year in which that expenditure is made, the first nation, after making that expenditure, makes a law under that paragraph that authorizes the making of that expenditure; or (b) in the case where a law has already been made under that paragraph establishing a budget for the year in which that expenditure is made, the first nation is satisfied that the making of that expenditure constitutes an urgent measure and the first nation, as soon as feasible after making the expenditure, amends that law to authorize the making of that expenditure. 186. (1) Subsection 14(1) of the Act is replaced by the following: Local revenues 14. (1) Local revenues of a first nation shall be reported on and accounted for separately from other moneys of the first nation in compliance with the standards established under paragraph 55(1)(d). Audited reports (1.1) For the purposes of subsection (1), the first nation shall prepare a financial report on its local revenues that shall be audited at least once each year. However, if it is authorised by a standard established under paragraph 55(1)(d), the first nation may instead report on its local revenues in its audited annual financial statements as a distinct segment of the activities that appear in the statements. (2) The portion of subsection 14(2) of the Act before paragraph (a) is replaced by the following: Access to report (2) The audited financial report or the audited annual financial statements, as the case may be, shall be made available to 187. Section 15 of the Act is replaced by the following: 2013-2014-2015 Non-application of certain provisions Plan d’action écono 15. Paragraphs 83(1)(a) and (b) to (g) and section 84 of the Indian Act do not apply to a first nation. In addition, any regulations made under paragraph 73(1)(m) of that Act do not apply to a first nation in respect of the borrowing of money under a law made under paragraph 5(1)(d). 188. Paragraph 32(1)(a) of the Act is replaced by the following: (a) the first nation has obtained and forwarded to the Commission a certificate in respect of their financial performance, issued by the First Nations Financial Management Board under subsection 50(3); and 189. (1) Subsection 35(1) of the Act is amended by striking out “and” at the end of paragraph (c) and by adding the following after that paragraph: (c.1) notices relating to local revenue laws, including any minimum periods applicable to the notices; (2) Subsection 35(1) of the Act is amended by adding “and” at the end of paragraph (d) and by adding the following after that paragraph: (e) the dates on or before which laws must be made by a council of a first nation under section 10. 190. (1) The portion of paragraph 36(1)(b) of the Act before subparagraph (i) is replaced by the following: (b) establishing procedures to be followed for the purposes of section 31 or 33, including procedures (2) Paragraph 36(3)(d) of the Act is replaced by the following: (d) delegate any of the powers of the Commission under section 31 or 33 to a panel consisting of one or more commissioners. (3) Section 36 of the Act is amended by adding the following after subsection (3): C. 36 Designation of panels by Chief Commissioner (3.1) Regulations made under paragraph (1)(b) may authorize or require the Chief Commissioner to designate the members of a panel for the purposes of the delegation of powers referred to in paragraph (3)(d). Economic Action 191. (1) Paragraph 50(2)(b) of the Act is replaced by the following: (b) an opinion as to whether the first nation was in compliance with the standards or as to which aspects of the standards were not complied with by the first nation. (2) Subsections 50(3) and (4) of the Act are replaced by the following: Issuance of certificate (3) If after completing a review under subsection (1) the Board is of the opinion that the first nation was in compliance, in all material respects, with the standards, it shall issue to the first nation a certificate to that effect. Revocation of certificate (4) The Board may, on giving notice to a council, revoke a certificate issued under subsection (3) if, on the basis of financial or other information available to the Board, it is of the opinion that (a) the basis on which the certificate was issued has materially changed; (b) the first nation provided information that is incomplete or incorrect or made misrepresentations to the Board; or (c) the first nation is no longer in compliance, in all material respects, with the standards. 192. (1) Paragraph 53(2)(a) of the Act is replaced by the following: (a) subject to subsection (3), act in the place of the council of the first nation to make laws under paragraphs 5(1)(a) to (f) and subsection 9(1); (2) Subsection 53(2) of the Act is amended by adding the following after paragraph (b): (b.1) act in the place of the council of the first nation to fulfil any of the powers and obligations of the council under any property taxation law and under this Act; 2013-2014-2015 Plan d’action écono (3) Subsection 53(3) of the Act is replaced by the following: Delegation — consent of council required (3) The Board shall not make a law under paragraph 5(1)(f) or 9(1)(b) that delegates a power to a person or body to whom a power was not delegated at the time the Board assumed third-party management of the local revenues of a first nation, unless the council of the first nation gives its consent. 193. The definition “property tax revenues” in section 57 of the Act is replaced by the following: “property tax revenues” « recettes fiscales foncières » “property tax revenues” means moneys raised under laws made under paragraphs 5(1)(a) and (a.1) and payments made to a first nation in lieu of a tax imposed by a law made under paragraph 5(1)(a). 194. Subsection 76(2) of the Act is replaced by the following: Criteria (2) The Authority shall accept a first nation as a borrowing member only if the First Nations Financial Management Board has issued to the first nation a certificate in respect of their financial performance under subsection 50(3) and has not subsequently revoked it. 195. Section 77 of the Act is replaced by the following: Ceasing to be borrowing member 77. (1) A first nation that has obtained financing secured by property tax revenues may cease to be a borrowing member only with the consent of all other borrowing members that have obtained financing secured by such revenues. Ceasing to be borrowing member (2) A first nation that has obtained financing secured by other revenues may cease to be a borrowing member only with the consent of all other borrowing members that have obtained financing secured by such other revenues. 196. Subsection 78(1) of the Act is replaced by the following: Priority 78. (1) If a first nation is insolvent, the Authority has priority over all other creditors of the first nation for any moneys that are C. 36 Economic Action authorized to be paid to the Authority under a law made under paragraph 5(1)(b) or (d), under an agreement governing a secured revenues trust account or under the Act, but the priority is only in respect of any debt that arises on or after the date on which the first nation receives the initial disbursement of the first loan that it obtained from the Authority. 197. Sections 79 and 80 of the Act are replaced by the following: Limitations — infrastructure loans 79. The Authority shall not make a long-term loan to a borrowing member for the purpose of financing capital infrastructure for the provision of local services on reserve lands unless the First Nations Tax Commission has approved a law made by the borrowing member under paragraph 5(1)(d). Restriction 80. A borrowing member that has obtained a long-term loan secured by property tax revenues from the Authority shall not subsequently obtain a long-term loan secured by property tax revenues from any other person. 198. Subsection 82(3) of the Act is amended by adding the following after paragraph (b): (b.1) securities of the Authority or of a municipal finance authority established by a province, if the day on which they mature is not later than the day on which the security for which the sinking fund is established matures; 199. Section 84 of the Act is replaced by the following: Debt reserve fund 84. (1) The Authority shall establish, to make payments or sinking fund contributions for which insufficient moneys are available from borrowing members, (a) a debt reserve fund solely for financing secured by property tax revenues; and (b) a debt reserve fund solely for financing secured by other revenues. 2013-2014-2015 Plan d’action écono Provisioning of fund (2) Subject to a regulation that fixes different percentages for the purposes of this subsection, the Authority shall withhold 5% of the amount of any long-term loan to a borrowing member that is secured by property tax revenues and of any loan to a borrowing member that is secured by other revenues, regardless of the length of its term, and deposit that amount in the corresponding debt reserve fund. Percentage withheld may be reduced by board (2.1) However, the board of directors may, by resolution, reduce the percentage to be withheld from a loan under subsection (2) to a percentage that is not less than 1%, if the board of directors is satisfied that doing so would not have a negative impact on the Authority’s credit rating and the regulations do not fix a different percentage. Separate account (3) A separate account shall be kept for each security issued and for each borrowing member contributing to a debt reserve fund. Investments (4) The funds of a debt reserve fund may be invested only in securities, investments or deposits referred to in paragraph 82(3)(a), (c) or (d) that mature or are callable within five years, 25% of which must be callable within 90 days. Liability for shortfall (5) If payments from a debt reserve fund reduce its balance (a) by less than 50% of the total amount contributed by borrowing members who have obtained financing for which that debt reserve fund was established, the Authority may, in accordance with the regulations, require those borrowing members to pay amounts sufficient to replenish the debt reserve fund; and (b) by 50% or more of the total amount contributed by borrowing members who have obtained financing for which that debt reserve fund was established, (i) the Authority shall, in accordance with the regulations, require those borrowing members to pay without delay amounts sufficient to replenish the debt reserve fund, and C. 36 Economic Action (ii) in the case of a debt reserve fund described in paragraph (1)(a), those borrowing members shall recover those amounts under their property taxation laws. Repayment (6) Money contributed by a borrowing member to a debt reserve fund, and any investment income received on it, that has not already been repaid to the borrowing member by the Authority shall be repaid when all obligations in respect of the security in respect of which the money was contributed have been satisfied. 200. Section 85 of the Act is amended by adding the following after subsection (4): Repayment to credit enhancement fund (5) Any funds that are paid from the credit enhancement fund to offset a shortfall in the debt reserve fund shall be repaid by that debt reserve fund within 18 months after the day on which the funds are paid or, if more than one payment of funds is made, within 18 months after the day on which the first payment is made. After the expiry of that 18-month period, no further funds shall be paid from the credit enhancement fund to that debt reserve fund unless it has been fully replenished under section 84. 201. Paragraph 89(b) of the Act is replaced by the following: (b) fixing a percentage in respect of an amount to be withheld from a loan under subsection 84(2), which may be a higher or lower percentage than the percentage set out in that subsection and may vary according to whether the loan is secured by property tax revenues or by other revenues; 202. Paragraph 140(b) of the Act is replaced by the following: 2013-2014-2015 Plan d’action écono (b) respecting the insurance coverage required to be maintained by the First Nations Tax Commission, First Nations Financial Management Board and First Nations Finance Authority in respect of liabilities referred to in subsection 133(1), including the circumstances in which the Commission, Board or Authority would be exempt from that requirement. 203. Section 145 of the Act is amended by adding the following after subsection (2): Non-application of section (3) This section does not apply if the name of the first nation is added to the schedule on or after the day on which section 145.1 comes into force. 204. The Act is amended by adding the following after section 145: Continuation of existing by-laws 145.1 (1) By-laws made by a first nation under any of paragraphs 83(1)(a) and (b) to (g) of the Indian Act that are in force on the day on which the name of the first nation is added to the schedule, except those described in subsection (2), are deemed to be laws made under section 5 to the extent that they are not inconsistent with section 5, and they remain in force until they are replaced by a law made by the first nation under section 5 or are repealed. Continuation of existing by-laws (2) By-laws in respect of financial administration made by a first nation under any of paragraphs 83(1)(a) and (b) to (g) of the Indian Act that are in force on the day on which the name of the first nation is added to the schedule remain in force until they are repealed or until the first nation makes a law that is approved under subsection 9(2). Continuation of existing by-laws (3) By-laws made by a first nation under paragraph 83(1)(b) or (c) of the Indian Act that are in force on the day on which this section comes into force, except those described in subsection (4), are deemed to be laws made under section 5 to the extent that C. 36 Economic Action they are not inconsistent with section 5, and they remain in force until they are replaced by a law made by the first nation under section 5 or are repealed. Continuation of existing by-laws (4) By-laws in respect of financial administration made by a first nation under paragraph 83(1)(b) or (c) of the Indian Act that are in force on the day on which this section comes into force remain in force until they are repealed or until the first nation makes a law that is approved under subsection 9(2). Coming into Force Order in council 205. The provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 17 2005, c. 21 CANADIAN FORCES MEMBERS AND VETERANS RE-ESTABLISHMENT AND COMPENSATION ACT Amendments to the Act 206. The definition “compensation” in subsection 2(1) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act is replaced by the following: “compensation” « indemnisation » “compensation” means any of the following benefits under this Act, namely, an earnings loss benefit, a supplementary retirement benefit, a Canadian Forces income support benefit, a permanent impairment allowance, a retirement income security benefit, a critical injury benefit, a disability award, a death benefit, a clothing allowance, a detention benefit or a family caregiver relief benefit. 207. The Act is amended by adding the following after section 2: PURPOSE Purpose 2.1 The purpose of this Act is to recognize and fulfil the obligation of the people and Government of Canada to show just and due 2013-2014-2015 Plan d’action écono appreciation to members and veterans for their service to Canada. This obligation includes providing services, assistance and compensation to members and veterans who have been injured or have died as a result of military service and extends to their spouses or common-law partners or survivors and orphans. This Act shall be liberally interpreted so that the recognized obligation may be fulfilled. 208. Subsection 18(2) of the Act is replaced by the following: When benefit payable (2) The earnings loss benefit begins to be payable on the day on which the Minister determines that a rehabilitation plan or a vocational assistance plan should be developed. For greater certainty, if the determination is in respect of a member, the earnings loss benefit is not payable until the day after the day on which the member is released from the Canadian Forces. 209. (1) The portion of section 39 of the English version of the Act before paragraph (a) is replaced by the following: When allowance payable 39. The permanent impairment allowance under subsection 38(2) and an increase to the permanent impairment allowance under subsection 38(3) begin to be payable on the latest of (2) Section 39 of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) the day after the day on which the member is released from the Canadian Forces. 210. The Act is amended by adding the following after section 40: RETIREMENT INCOME SECURITY BENEFIT Eligibility — veteran eligible for earnings loss benefit 40.1 (1) The Minister may, on application, pay a retirement income security benefit to a veteran who (a) has attained the age of 65 years; C. 36 Economic Action (b) on the day before the day on which they attained the age of 65 years, was eligible to continue to receive an earnings loss benefit under subsection 18(4); and (c) is eligible for a disability award under section 45 or a disability pension under the Pension Act. When benefit payable (2) The retirement income security benefit begins to be payable on the later of (a) the day after the day on which the veteran attains the age of 65 years, and (b) the day that is one year before the day on which the Minister determines that the veteran is entitled to the benefit. Duration of benefit (3) The retirement income security benefit ceases to be payable on the last day of the month in which the veteran dies. Amount of benefit (4) Subject to the regulations, the monthly amount of the retirement income security benefit that is payable to a veteran shall be determined in accordance with the formula (A + B) – C where A is 70% of the earnings loss benefit to which the veteran would be entitled for the month in which they attain the age of 65 years, calculated as if the benefit were payable for that entire month and not taking into account amounts that are payable to the veteran from prescribed sources referred to in subsection 19(1); B is 70% of the permanent impairment allowance, including any increase to it under subsection 38(3), payable to the veteran for the month in which they attain the age of 65 years; and C is the total amount that is payable to the veteran for a month from prescribed sources. Regulations (5) The Governor in Council may make regulations (a) providing for the periodic adjustment of the total value of A and B in subsection (4); and Plan d’action écono 2013-2014-2015 (b) respecting the determination, for the purpose of the value of C in subsection (4), of an amount payable to a veteran for a month. Eligibility — veteran in receipt of long-term disability benefit 40.2 (1) The Minister may, on application, pay a retirement income security benefit to a veteran who (a) attained the age of 65 years after March 31, 2006 but before the prescribed date; (b) on the day before the day on which they attained the age of 65 years was, as a result of being totally disabled, in receipt of long-term disability benefits under the Service Income Security Insurance Plan Long Term Disability; and (c) is eligible for a disability award under section 45 or a disability pension under the Pension Act. When benefit payable (2) The retirement income security benefit begins to be payable on the later of (a) the day after the day on which the veteran attains the age of 65 years, and (b) the day that is one year before the day on which the Minister determines that the veteran is entitled to the benefit. Duration of benefit (3) The retirement income security benefit ceases to be payable on the last day of the month in which the veteran dies. Amount of benefit (4) Subject to the regulations, the monthly amount of the retirement income security benefit that is payable to a veteran shall be determined in accordance with the formula (A + B) – C where A is 70% of the earnings loss benefit to which the veteran would have been entitled, had the veteran applied, for the month in which they attain the age of 65 years, calculated as if the benefit were payable for that entire month and not taking into account amounts that would have been payable to the veteran from prescribed sources referred to in subsection 19(1); C. 36 Economic Action B is 70% of the permanent impairment allowance, including any increase to it under subsection 38(3), payable to the veteran for the month in which they attain the age of 65 years; and C is the total amount that is payable to the veteran for a month from prescribed sources. Regulations (5) The Governor in Council may make regulations (a) providing for the periodic adjustment of the total value of A and B in subsection (4); and (b) respecting the determination, for the purpose of the value of C in subsection (4), of an amount payable to a veteran for a month. Eligibility — survivor of eligible veteran 40.3 (1) The Minister may, on application, pay a retirement income security benefit to a veteran’s survivor if the veteran was eligible, or would have been eligible had the veteran applied, for a retirement income security benefit at the time of their death. When benefit payable (2) The retirement income security benefit begins to be payable on the later of (a) the first day of the month after the month in which the veteran died, and (b) the day that is one year before the day on which the Minister determines that the survivor is entitled to the benefit. Duration of benefit (3) The retirement income security benefit ceases to be payable on the last day of the month in which the survivor dies. Amount of benefit (4) Subject to the regulations, the monthly amount of the retirement income security benefit that is payable to a survivor shall be determined in accordance with the formula A–B where A is 50% of the retirement income security benefit to which the veteran would be entitled, or would have been entitled had the veteran applied, for the month in which the veteran dies, not taking into account amounts that are payable to the veteran from Plan d’action écono 2013-2014-2015 prescribed sources referred to in the description of C in subsection 40.1(4) or in the description of C in subsection 40.2(4), as the case may be; and B is the total amount payable to the survivor in respect of the veteran for a month from prescribed sources. Regulations (5) The Governor in Council may make regulations (a) providing for the periodic adjustment of the value of A in subsection (4); and (b) respecting the determination, for the purpose of the value of B in subsection (4), of an amount payable to a survivor for a month. Eligibility — survivor no longer eligible for earnings loss benefit 40.4 (1) The Minister may, on application, pay a retirement income security benefit to a member’s or a veteran’s survivor who is no longer eligible to receive an earnings loss benefit under subsection 22(3). When benefit payable (2) The retirement income security benefit begins to be payable on the later of (a) the day after the day on which the member or the veteran would have attained the age of 65 years, and (b) the day that is one year before the day on which the Minister determines that the survivor is entitled to the benefit. Duration of benefit (3) The retirement income security benefit ceases to be payable on the last day of the month in which the survivor dies. Amount of benefit (4) Subject to the regulations, the monthly amount of the retirement income security benefit under subsection (1) that is payable to a survivor shall be determined in accordance with the formula A/2 – B where A is 70% of the earnings loss benefit that would be payable under subsection 23(1) for the month in which the member or veteran, if alive, would have attained the age of 65 years, calculated as if the benefit were C. 36 Economic Action payable for that entire month and not taking into account amounts that are payable to the survivor in respect of the member or veteran from prescribed sources referred to in subsection 23(3); and B is the total amount that is payable to the survivor in respect of the member or veteran for a month from prescribed sources. Regulations (5) The Governor in Council may make regulations (a) providing for the periodic adjustment of the value of A in subsection (4); and (b) respecting the determination, for the purpose of the value of B in subsection (4), of an amount payable to a survivor for a month. Waiver of application 40.5 (1) The Minister may waive the requirement for an application for the retirement income security benefit if the Minister is satisfied that the veteran or survivor would be eligible for the benefit if they were to apply for it based on information that has been collected or obtained by the Minister in the exercise of the Minister’s powers or the performance of the Minister’s duties and functions in respect of the earnings loss benefit, permanent impairment allowance or disability award or in respect of the disability pension under the Pension Act. Notice of intent (2) If the Minister intends to waive the requirement for an application, the Minister shall notify the veteran or survivor in writing of that intention. Accepting waiver (3) If the veteran or survivor accepts the waiver of the requirement for an application, the veteran or survivor shall, within the period specified by the Minister, file with the Minister any information requested by the Minister. Declining waiver (4) The veteran or the survivor may, within the period specified by the Minister, decline a waiver of the requirement for an application by notifying the Minister in writing of their decision to do so. 2013-2014-2015 Plan d’action écono Cancellation of waiver (5) Even if the Minister intends to waive the requirement for an application, the Minister may require that the veteran or the survivor make an application for the retirement income security benefit and, in that case, the Minister shall notify the veteran or survivor in writing of that requirement. Suspension or cancellation 40.6 The Minister may, in the prescribed circumstances, suspend the payment of a retirement income security benefit or cancel the benefit. 211. Paragraph 41(a) of the Act is replaced by the following: (a) providing for the notification of the Minister, by persons who are in receipt of an earnings loss benefit, a Canadian Forces income support benefit or a retirement income security benefit, of any changes in income or benefits, or in an amount payable for a month from a prescribed source for the purposes of subsection 19(1), 23(3), 40.1(4), 40.2(4), 40.3(4) or 40.4(4), requiring the provision of statements of estimated income, benefits or amounts payable and providing for the effect of those changes on the calculation of the amount of the compensation payable; 212. The heading to Part 3 of the Act is replaced by the following: CRITICAL INJURY, DISABILITY, DEATH AND DETENTION 213. Section 42 of the Act is replaced by the following: Non-application of this Part 42. This Part, other than sections 44.1 to 44.3, does not apply in respect of an injury or a disease, or the aggravation of an injury or a disease, if the injury or disease, or the aggravation, is one for which a pension may be granted under the Pension Act. 214. The Act is amended by adding the following after section 44: CRITICAL INJURY BENEFIT Eligibility 44.1 (1) The Minister may, on application, pay a critical injury benefit to a member or veteran who establishes that they sustained one C. 36 Economic Action or more severe and traumatic injuries, or developed an acute disease, and that the injury or disease (a) was a service-related injury or disease; (b) was the result of a sudden and single incident that occurred after March 31, 2006; and (c) immediately caused a severe impairment and severe interference in their quality of life. Factors to be considered (2) In deciding whether the impairment and the interference in the quality of life referred to in paragraph (1)(c) were severe, the Minister shall consider any prescribed factors. Regulations (3) The Governor in Council may, for the purpose of subsection 44.1(1), make regulations respecting the determination of what constitutes a sudden and single incident. Amount of benefit 44.2 The amount of the critical injury benefit that is payable to a member or veteran shall be the amount set out in column 2 of item 2.2 of Schedule 2. Waiver of application 44.3 (1) The Minister may waive the requirement for an application in subsection 44.1(1) if the Minister is satisfied, based on information that has been collected or obtained by the Minister in the exercise of the Minister’s powers or the performance of the Minister’s duties and functions, including in respect of the disability award or in respect of the disability pension under the Pension Act, that the member or veteran is entitled to the critical injury benefit. Notice of intent (2) If the Minister intends to waive the requirement for an application, the Minister shall notify the member or veteran in writing of that intention. Accepting waiver (3) If the member or veteran accepts the waiver of the requirement for an application, the member or the veteran shall, within the period specified by the Minister, file with the Minister any information requested by the Minister. Declining waiver (4) The member or veteran may, within the period specified by the Minister, decline a waiver of the requirement for an application by notifying the Minister in writing of their decision to do so. Plan d’action écono 2013-2014-2015 Cancellation of waiver (5) Even if the Minister intends to waive the requirement for an application, the Minister may require that the member or veteran make an application for the critical injury benefit and, in that case, the Minister shall notify the member or veteran in writing of that requirement. 215. The portion of subsection 46(1) of the Act before paragraph (a) is replaced by the following: Consequential injury or disease 46. (1) For the purposes of subsection 45(1), an injury or a disease is deemed to be a servicerelated injury or disease if the injury or disease is, in whole or in part, a consequence of 216. Section 63 of the Act is replaced by the following: Governor in Council 63. The Governor in Council may make regulations respecting the rules of evidence and evidentiary presumptions relating to applications for a critical injury benefit, a disability award or a death benefit under this Part. 217. The Act is amended by adding the following after section 65: PART 3.1 FAMILY CAREGIVER RELIEF BENEFIT Eligibility 65.1 (1) The Minister may, on application, pay a family caregiver relief benefit to a veteran if (a) they have had an application for a disability award approved under section 45; (b) as a result of the disability for which the application for a disability award was approved, they require ongoing care; (c) a person who is 18 years of age or older plays an essential role in the provision or coordination of the ongoing care in the veteran’s home for which the person receives no remuneration; and (d) the veteran meets the prescribed eligibility requirements. C. 36 Criteria to be considered (2) In deciding whether the veteran requires ongoing care, the Minister shall consider only prescribed criteria. Factors to be considered (3) In deciding whether the person referred to in paragraph (1)(c) plays an essential role in the provision or coordination of the ongoing care in the veteran’s home, the Minister shall consider only prescribed factors. Ineligibility (4) A veteran who is eligible for an attendance allowance under subsection 38(1) of the Pension Act is not eligible for a family caregiver relief benefit. Amount of benefit 65.2 The annual amount of a family caregiver relief benefit that is payable to a veteran shall be the amount set out in column 2 of item 5 of Schedule 2. Assessment 65.3 The Minister may, for the purpose of determining whether a veteran may continue to receive a family caregiver relief benefit, require the veteran to undergo an assessment by a person specified by the Minister. Regulations 65.4 The Governor in Council may make regulations Economic Action (a) defining “care” for the purposes of paragraphs 65.1(1)(b) and (c) and subsections 65.1(2) and (3); and (b) defining “home” for the purposes of paragraph 65.1(1)(c) and subsection 65.1(3). 218. The Act is amended by adding the following after section 75: TRANSITION TO CIVILIAN LIFE Information and guidance 75.1 In order to aid a member or a veteran in their transition to civilian life, the Minister may provide them with information and guidance regarding the services, assistance and compensation for which they may be eligible taking into consideration their particular circumstances. Application from member before transition 75.2 The Minister may consider an application for any services, assistance or compensation under this Act from a member, make a decision in respect of the application and 2013-2014-2015 Plan d’action écono conduct any required assessment even though the member may not be eligible for that service, assistance or compensation until they become a veteran. 219. The portion of section 82 of the Act before paragraph (a) is replaced by the following: Social Insurance Number 82. The Minister may, for the purpose of determining whether a person is entitled to receive an earnings loss benefit, a Canadian Forces income support benefit or a retirement income security benefit under this Act, 220. Section 83 of the Act is replaced by the following: Review of decision under Part 2 or 3.1 83. Subject to the regulations, the Minister may, on application or on the Minister’s own motion, review a decision made under Part 2 or 3.1 or under this section. 221. The portion of subsection 88(4) of the Act before paragraph (a) is replaced by the following: Erroneous payments of benefits or allowances (4) Despite anything in this Act, the Minister may continue the payment of an earnings loss benefit, a Canadian Forces income support benefit, a permanent impairment allowance, a retirement income security benefit, a clothing allowance or a family caregiver relief benefit, in whole or in part, to a person who is not entitled to it, or not entitled to a portion of it, if 222. (1) Paragraph 94(e) of the Act is replaced by the following: (e) respecting the provision of any information, declaration or document to the Minister by any person who applies for or is in receipt C. 36 Economic Action of career transition services, rehabilitation services, vocational assistance, an earnings loss benefit, a Canadian Forces income support benefit, a permanent impairment allowance, a retirement income security benefit, a clothing allowance or a family caregiver relief benefit under this Act, and authorizing the Minister to suspend delivery of the services or assistance or payment of the benefit or allowance until the information, declaration or document is provided; (2) Paragraph 94(g) of the Act is replaced by the following: (g) providing for a review of any decisions made under Part 2 or 3.1 or under section 83, including the grounds for review, the powers on review and the number of reviews; 223. The Act is amended by adding the following after section 94: Retroactive application of regulations 94.1 Regulations made in respect of the retirement income security benefit and the family caregiver relief benefit under subsections 40.1(5), 40.2(5), 40.3(5) and 40.4(5) and sections 41, 65.4 and 94 may, if they so provide, be retroactive. 224. Schedule 2 to the Act is amended by replacing the references after the heading “SCHEDULE 2” with the following: (Subsections 38(2) and (3), section 44.2, subsection 58(1), sections 61 and 65.2, paragraph 94(c) and subsection 98(2)) 225. (1) Schedule 2 to the Act is amended by adding the following after item 2.1: Column 1 Column 2 Item Allowance or Benefit Amount ($) 2.2 Critical injury benefit 70,000.00 (lump sum) Plan d’action écono 2013-2014-2015 (2) Schedule 2 to the Act is amended by adding the following after item 4: Column 1 1995, c. 18 Column 2 Item Allowance or Benefit Amount ($) 5. Family caregiver relief benefit 7,238.00 (yearly) Consequential Amendments to the Veterans Review and Appeal Board Act 226. Subsection 19(2) of the Veterans Review and Appeal Board Act is replaced by the following: Refusal to establish review panel (2) The Chairperson, or any member to whom the Chairperson has delegated the authority, may refuse to establish a review panel to hear an application for review of a decision concerning the amount of an award under the Pension Act, or the amount of a critical injury benefit, a disability award, a death benefit, a clothing allowance or a detention benefit under Part 3 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act, if the Chairperson or member, as the case may be, considers the application to be such that no reasonable review panel could dispose of it in a manner favourable to the applicant. 227. (1) Subsection 34(1) of the Act is replaced by the following: Application for compassionate award 34. (1) A person who has been refused an award under the Pension Act or a critical injury benefit, a disability award, a death benefit, a clothing allowance or a detention benefit under Part 3 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act, and who has exhausted all procedures for review and appeal under this Act may apply to the Board for a compassionate award. C. 36 Economic Action (2) Subsection 34(3) of the Act is replaced by the following: Granting of compassionate award (3) A panel may grant a compassionate award if it considers the case to be specially meritorious and the applicant is unqualified to receive an award under the Pension Act or a critical injury benefit, a disability award, a death benefit, a clothing allowance or a detention benefit under Part 3 of the Canadian Forces Members and Veterans Re-establishment and Compensation Act. Coordinating Amendment 2012, c. 19 228. On the first day on which both subsection 683(2) of the Jobs, Growth and Long-term Prosperity Act and subsection 222(1) of this Act are in force, paragraph 94(e) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act is replaced by the following: (e) respecting the provision of any information, declaration or document to the Minister by any person who applies for or is in receipt of rehabilitation services, vocational assistance, an earnings loss benefit, a Canadian Forces income support benefit, a permanent impairment allowance, a retirement income security benefit, a clothing allowance, a family caregiver relief benefit, or a payment or reimbursement of fees in respect of career transition services under this Act, and authorizing the Minister to suspend the delivery of the services or assistance, the payment of the benefit or allowance or the payment or reimbursement of fees until the information, declaration or document is provided; Coming into Force July 1, 2015 229. This Division comes into force, or is deemed to have come into force, on July 1, 2015. Plan d’action écono 2013-2014-2015 DIVISION 18 2012, c. 6 ENDING THE LONG-GUN REGISTRY ACT 230. Subsection 29(3) of the Ending the Long-gun Registry Act is replaced by the following: Nonapplication — Library and Archives of Canada Act (3) Sections 12 and 13 of the Library and Archives of Canada Act do not apply with respect to the destruction of the records and copies referred to in subsections (1) and (2). Non-application — Access to Information Act (4) The Access to Information Act, including sections 4, 30, 36, 37, 41, 42, 46, 67 and 67.1, does not apply, as of October 25, 2011, with respect to the records and copies referred to in subsections (1) and (2) or with respect to their destruction. Non-application — Privacy Act (5) The Privacy Act, including subsections 6(1) and (3) and sections 12, 29, 34, 35, 41, 42, 45 and 68, does not apply, as of October 25, 2011, with respect to personal information, as defined in section 3 of that Act, that is contained in the records and copies referred to in subsections (1) and (2) or with respect to the disposal of that information. For greater certainty (6) For greater certainty, any request, complaint, investigation, application, judicial review, appeal or other proceeding under the Access to Information Act or the Privacy Act with respect to any act or thing referred to in subsection (4) or (5) that is in existence on or after October 25, 2011 is to be determined in accordance with that subsection. Non-application of other federal Acts (7) In the event of an inconsistency between subsection (1) or (2) and any other Act of Parliament, that subsection prevails to the extent of the inconsistency, and the destruction of the records and copies referred to in that subsection shall take place despite any requirement to retain the records or copies in that other Act. C. 36 Economic Action 231. Section 30 of the Act and the heading before it are replaced by the following: No liability — destruction 30. (1) No administrative, civil or criminal proceedings lie against the Crown, a Crown servant, the Commissioner of Firearms or a chief firearms officer, or any person acting on behalf of or under the direction of any of them, with respect to the destruction, on or after April 5, 2012, of the records and copies referred to in subsections 29(1) and (2). No liability — access to information and privacy (2) No administrative, civil or criminal proceedings lie against the Crown, a Crown servant, the Commissioner of Firearms, a chief firearms officer, a government institution or the head of a government institution, or any person acting on behalf of or under the direction of any of them, for any act or omission done, during the period beginning on October 25, 2011 and ending on the day on which this subsection comes into force, in purported compliance with the Access to Information Act or the Privacy Act in relation to any of the records and copies referred to in subsections 29(1) and (2). Definitions (3) In subsection (2), “government institution” and “head” have the same meanings as in section 3 of the Access to Information Act or the same meanings as in section 3 of the Privacy Act, as the case may be. DIVISION 19 PRIVILEGE FOR SUPERVISORY INFORMATION 1991, c. 45 Trust and Loan Companies Act 232. The Trust and Loan Companies Act is amended by adding the following after section 503.1: 2013-2014-2015 Plan d’action écono Evidentiary privilege 504. (1) Prescribed supervisory information shall not be used as evidence in any civil proceedings and is privileged for that purpose. No testimony or production (2) No person shall by an order of any court, tribunal or other body be required in any civil proceedings to give oral testimony or to produce any document relating to any prescribed supervisory information. Exceptions to subsection (1) (3) Despite subsection (1), (a) the Minister, the Superintendent or the Attorney General of Canada may, in accordance with the regulations, if any, use prescribed supervisory information as evidence in any proceedings; and (b) a company may, in accordance with the regulations, if any, use prescribed supervisory information as evidence in any proceedings in relation to the administration or enforcement of this Act or the Winding-up and Restructuring Act that are commenced by the company, the Minister, the Superintendent or the Attorney General of Canada. Exceptions to subsections (1) and (2) (4) Despite subsections (1) and (2) and section 39.1 of the Office of the Superintendent of Financial Institutions Act, a court, tribunal or other body may, by order, require the Minister, the Superintendent or a company to give oral testimony or to produce any document relating to any prescribed supervisory information in any civil proceedings in relation to the administration or enforcement of this Act that are commenced by the Minister, the Superintendent, the Attorney General of Canada or the company. No waiver (5) The disclosure of any prescribed supervisory information, other than under subsection (3) or (4), does not constitute a waiver of the privilege referred to in subsection (1). Regulations (6) The Governor in Council may, for the purposes of subsection (3), make regulations respecting the circumstances in which prescribed supervisory information may be used as evidence. 138 1991, c. 46 C. 36 Economic Action Bank Act 233. The Bank Act is amended by adding the following after section 607: Evidentiary privilege 608. (1) Prescribed supervisory information shall not be used as evidence in any civil proceedings and is privileged for that purpose. No testimony or production (2) No person shall by an order of any court, tribunal or other body be required in any civil proceedings to give oral testimony or to produce any document relating to any prescribed supervisory information. Exceptions to subsection (1) (3) Despite subsection (1), (a) the Minister, the Superintendent or the Attorney General of Canada may, in accordance with the regulations, if any, use prescribed supervisory information as evidence in any proceedings; and (b) an authorized foreign bank may, in accordance with the regulations, if any, use prescribed supervisory information as evidence in any proceedings in relation to the administration or enforcement of this Act or the Winding-up and Restructuring Act that are commenced by the authorized foreign bank, the Minister, the Superintendent or the Attorney General of Canada. Exceptions to subsections (1) and (2) (4) Despite subsections (1) and (2) and section 39.1 of the Office of the Superintendent of Financial Institutions Act, a court, tribunal or other body may, by order, require the Minister, the Superintendent or an authorized foreign bank to give oral testimony or to produce any document relating to any prescribed supervisory information in any civil proceedings in relation to the administration or enforcement of this Act that are commenced by the Minister, the Superintendent, the Attorney General of Canada or the authorized foreign bank. 2013-2014-2015 Plan d’action écono No waiver (5) The disclosure of any prescribed supervisory information, other than under subsection (3) or (4), does not constitute a waiver of the privilege referred to in subsection (1). Regulations (6) The Governor in Council may, for the purposes of subsection (3), make regulations respecting the circumstances in which prescribed supervisory information may be used as evidence. 234. The Act is amended by adding the following after section 637: Evidentiary privilege 638. (1) Prescribed supervisory information shall not be used as evidence in any civil proceedings and is privileged for that purpose. No testimony or production (2) No person shall by an order of any court, tribunal or other body be required in any civil proceedings to give oral testimony or to produce any document relating to any prescribed supervisory information. Exceptions to subsection (1) (3) Despite subsection (1), (a) the Minister, the Superintendent or the Attorney General of Canada may, in accordance with the regulations, if any, use prescribed supervisory information as evidence in any proceedings; and (b) a bank may, in accordance with the regulations, if any, use prescribed supervisory information as evidence in any proceedings in relation to the administration or enforcement of this Act or the Winding-up and Restructuring Act that are commenced by the bank, the Minister, the Superintendent or the Attorney General of Canada. Exceptions to subsections (1) and (2) (4) Despite subsections (1) and (2) and section 39.1 of the Office of the Superintendent of Financial Institutions Act, a court, tribunal or other body may, by order, require the Minister, the Superintendent or a bank to give oral testimony or to produce any document relating to any prescribed supervisory information in any civil proceedings in relation to the administration or enforcement of this Act that are C. 36 Economic Action commenced by the Minister, the Superintendent, the Attorney General of Canada or the bank. No waiver (5) The disclosure of any prescribed supervisory information, other than under subsection (3) or (4), does not constitute a waiver of the privilege referred to in subsection (1). Regulations (6) The Governor in Council may, for the purposes of subsection (3), make regulations respecting the circumstances in which prescribed supervisory information may be used as evidence. 235. The Act is amended by adding the following after section 956: Evidentiary privilege 956.1 (1) Prescribed supervisory information shall not be used as evidence in any civil proceedings and is privileged for that purpose. No testimony or production (2) No person shall by an order of any court, tribunal or other body be required in any civil proceedings to give oral testimony or to produce any document relating to any prescribed supervisory information. Exceptions to subsection (1) (3) Despite subsection (1), (a) the Minister, the Superintendent or the Attorney General of Canada may, in accordance with the regulations, if any, use prescribed supervisory information as evidence in any proceedings; and (b) a bank holding company may, in accordance with the regulations, if any, use prescribed supervisory information as evidence in any proceedings in relation to the administration or enforcement of this Act or the Winding-up and Restructuring Act that are commenced by the bank holding company, the Minister, the Superintendent or the Attorney General of Canada. Exceptions to subsections (1) and (2) (4) Despite subsections (1) and (2) and section 39.1 of the Office of the Superintendent of Financial Institutions Act, a court, tribunal or other body may, by order, require the Minister, the Superintendent or a bank holding company Plan d’action écono 2013-2014-2015 to give oral testimony or to produce any document relating to any prescribed supervisory information in any civil proceedings in relation to the administration or enforcement of this Act that are commenced by the Minister, the Superintendent, the Attorney General of Canada or the bank holding company. No waiver (5) The disclosure of any prescribed supervisory information, other than under subsection (3) or (4), does not constitute a waiver of the privilege referred to in subsection (1). Regulations (6) The Governor in Council may, for the purposes of subsection (3), make regulations respecting the circumstances in which prescribed supervisory information may be used as evidence. 1991, c. 47 Insurance Companies Act 236. The Insurance Companies Act is amended by adding the following after section 672.1: Evidentiary privilege 672.2 (1) Prescribed supervisory information shall not be used as evidence in any civil proceedings and is privileged for that purpose. No testimony or production (2) No person shall by an order of any court, tribunal or other body be required in any civil proceedings to give oral testimony or to produce any document relating to any prescribed supervisory information. Exceptions to subsection (1) (3) Despite subsection (1), (a) the Minister, the Superintendent or the Attorney General of Canada may, in accordance with the regulations, if any, use prescribed supervisory information as evidence in any proceedings; and (b) a company, a society, a foreign company or a provincial company may, in accordance with the regulations, if any, use prescribed supervisory information as evidence in any proceedings in relation to the administration or enforcement of this Act or the Winding-up and Restructuring Act that are commenced by C. 36 Economic Action the company, the society, the foreign company, the provincial company, the Minister, the Superintendent or the Attorney General of Canada. Exceptions to subsections (1) and (2) (4) Despite subsections (1) and (2) and section 39.1 of the Office of the Superintendent of Financial Institutions Act, a court, tribunal or other body may, by order, require the Minister, the Superintendent, a company, a society, a foreign company or a provincial company to give oral testimony or to produce any document relating to any prescribed supervisory information in any civil proceedings in relation to the administration or enforcement of this Act that are commenced by the Minister, the Superintendent, the Attorney General of Canada, the company, the society, the foreign company or the provincial company. No waiver (5) The disclosure of any prescribed supervisory information, other than under subsection (3) or (4), does not constitute a waiver of the privilege referred to in subsection (1). Regulations (6) The Governor in Council may, for the purposes of subsection (3), make regulations respecting the circumstances in which prescribed supervisory information may be used as evidence. 237. The Act is amended by adding the following after section 999: Evidentiary privilege 999.1 (1) Prescribed supervisory information shall not be used as evidence in any civil proceedings and is privileged for that purpose. No testimony or production (2) No person shall by an order of any court, tribunal or other body be required in any civil proceedings to give oral testimony or to produce any document relating to any prescribed supervisory information. Exceptions to subsection (1) (3) Despite subsection (1), (a) the Minister, the Superintendent or the Attorney General of Canada may, in accordance with the regulations, if any, use prescribed supervisory information as evidence in any proceedings; and 2013-2014-2015 Plan d’action écono (b) an insurance holding company may, in accordance with the regulations, if any, use prescribed supervisory information as evidence in any proceedings in relation to the administration or enforcement of this Act or the Winding-up and Restructuring Act that are commenced by the insurance holding company, the Minister, the Superintendent or the Attorney General of Canada. Exceptions to subsections (1) and (2) (4) Despite subsections (1) and (2) and section 39.1 of the Office of the Superintendent of Financial Institutions Act, a court, tribunal or other body may, by order, require the Minister, the Superintendent or an insurance holding company to give oral testimony or to produce any document relating to any prescribed supervisory information in any civil proceedings in relation to the administration or enforcement of this Act that are commenced by the Minister, the Superintendent, the Attorney General of Canada or the insurance holding company. No waiver (5) The disclosure of any prescribed supervisory information, other than under subsection (3) or (4), does not constitute a waiver of the privilege referred to in subsection (1). Regulations (6) The Governor in Council may, for the purposes of subsection (3), make regulations respecting the circumstances in which prescribed supervisory information may be used as evidence. 1991, c. 48 Cooperative Credit Associations Act 238. The Cooperative Credit Associations Act is amended by adding the following after section 435.1: Evidentiary privilege 435.2 (1) Prescribed supervisory information shall not be used as evidence in any civil proceedings and is privileged for that purpose. C. 36 No testimony or production (2) No person shall by an order of any court, tribunal or other body be required in any civil proceedings to give oral testimony or to produce any document relating to any prescribed supervisory information. Exceptions to subsection (1) Economic Action (3) Despite subsection (1), (a) the Minister, the Superintendent or the Attorney General of Canada may, in accordance with the regulations, if any, use prescribed supervisory information as evidence in any proceedings; and (b) an association may, in accordance with the regulations, if any, use prescribed supervisory information as evidence in any proceedings in relation to the administration or enforcement of this Act or the Winding-up and Restructuring Act that are commenced by the association, the Minister, the Superintendent or the Attorney General of Canada. Exceptions to subsections (1) and (2) (4) Despite subsections (1) and (2) and section 39.1 of the Office of the Superintendent of Financial Institutions Act, a court, tribunal or other body may, by order, require the Minister, the Superintendent or an association to give oral testimony or to produce any document relating to any prescribed supervisory information in any civil proceedings in relation to the administration or enforcement of this Act that are commenced by the Minister, the Superintendent, the Attorney General of Canada or the association. No waiver (5) The disclosure of any prescribed supervisory information, other than under subsection (3) or (4), does not constitute a waiver of the privilege referred to in subsection (1). Regulations (6) The Governor in Council may, for the purposes of subsection (3), make regulations respecting the circumstances in which prescribed supervisory information may be used as evidence. 2013-2014-2015 Plan d’action écono Transitional Provisions Retroactivity — section 504 of Trust and Loan Companies Act 239. Section 504 of the Trust and Loan Companies Act applies to information referred to in that section that has been used or in relation to which oral testimony has been given or a document has been produced, before the day on which this Division comes into force, in any civil proceedings in respect of which a final decision has not been made before that day. Retroactivity — section 608 of Bank Act 240. Section 608 of the Bank Act applies to information referred to in that section that has been used or in relation to which oral testimony has been given or a document has been produced, before the day on which this Division comes into force, in any civil proceedings in respect of which a final decision has not been made before that day. Retroactivity — section 638 of Bank Act 241. Section 638 of the Bank Act applies to information referred to in that section that has been used or in relation to which oral testimony has been given or a document has been produced, before the day on which this Division comes into force, in any civil proceedings in respect of which a final decision has not been made before that day. Retroactivity — section 956.1 of Bank Act 242. Section 956.1 of the Bank Act applies to information referred to in that section that has been used or in relation to which oral testimony has been given or a document has been produced, before the day on which this Division comes into force, in any civil proceedings in respect of which a final decision has not been made before that day. Retroactivity — section 672.2 of Insurance Companies Act 243. Section 672.2 of the Insurance Companies Act applies to information referred to in that section that has been used or in relation to which oral testimony has been given or a document has been produced, before the day on which this Division comes into force, in any civil proceedings in respect of which a final decision has not been made before that day. C. 36 Retroactivity — section 999.1 of Insurance Companies Act 244. Section 999.1 of the Insurance Companies Act applies to information referred to in that section that has been used or in relation to which oral testimony has been given or a document has been produced, before the day on which this Division comes into force, in any civil proceedings in respect of which a final decision has not been made before that day. Retroactivity — section 435.2 of Cooperative Credit Associations Act 245. Section 435.2 of the Cooperative Credit Associations Act applies to information referred to in that section that has been used or in relation to which oral testimony has been given or a document has been produced, before the day on which this Division comes into force, in any civil proceedings in respect of which a final decision has not been made before that day. Regulations apply — section 504 of Trust and Loan Companies Act 246. The regulations made under paragraph 531(1)(a) of the Trust and Loan Companies Act that prescribe supervisory information for the purposes of section 503.1 of that Act apply for the purposes of section 504 of that Act until regulations made under that paragraph for the purposes of that section 504 are in force. Regulations apply — section 608 of Bank Act 247. The regulations made under paragraph 978(1)(a) of the Bank Act that prescribe supervisory information for the purposes of section 607 of that Act apply for the purposes of section 608 of that Act until regulations made under that paragraph for the purposes of that section 608 are in force. Regulations apply — section 638 of Bank Act 248. The regulations made under paragraph 978(1)(a) of the Bank Act that prescribe supervisory information for the purposes of section 637 of that Act apply for the purposes of section 638 of that Act until regulations made under that paragraph for the purposes of that section 638 are in force. Economic Action Plan d’action écono 2013-2014-2015 Regulations apply — section 956.1 of Bank Act 249. The regulations made under paragraph 978(1)(a) of the Bank Act that prescribe supervisory information for the purposes of section 956 of that Act apply for the purposes of section 956.1 of that Act until regulations made under that paragraph for the purposes of that section 956.1 are in force. Regulations apply — section 672.2 of Insurance Companies Act 250. The regulations made under paragraph 1021(1)(a) of the Insurance Companies Act that prescribe supervisory information for the purposes of section 672.1 of that Act apply for the purposes of section 672.2 of that Act until regulations made under that paragraph for the purposes of that section 672.2 are in force. Regulations apply — section 999.1 of Insurance Companies Act 251. The regulations made under paragraph 1021(1)(a) of the Insurance Companies Act that prescribe supervisory information for the purposes of section 999 of that Act apply for the purposes of section 999.1 of that Act until regulations made under that paragraph for the purposes of that section 999.1 are in force. Regulations apply — section 435.2 of Cooperative Credit Associations Act 252. The regulations made under paragraph 463(1)(a) of the Cooperative Credit Associations Act that prescribe supervisory information for the purposes of section 435.1 of that Act apply for the purposes of section 435.2 of that Act until regulations made under that paragraph for the purposes of that section 435.2 are in force. DIVISION 20 SICK LEAVE AND DISABILITY PROGRAMS Interpretation Definitions “application period” « période d’application » 253. (1) The following definitions apply in this Division. “application period” means the period of four years that begins on the effective date. C. 36 “effective date” « date de mise en oeuvre » “effective date” means the date specified in an order made under section 266 on which the short-term disability program becomes effective. “employee” « fonctionnaire » “short-term disability program” « programme d’invalidité de courte durée » Same meaning Economic Action “employee” means a person employed in the core public administration, other than a person referred to in any of paragraphs (b) to (g) and (j) of the definition “employee” in subsection 2(1) of the Public Service Labour Relations Act. “short-term disability program” means the program established under section 260. (2) Unless a contrary intention appears, words and expressions used in this Division have the same meaning as in the Public Service Labour Relations Act. Sick Leave Sick leave 254. (1) Despite the Public Service Labour Relations Act, the Treasury Board may, during the period that begins on a day to be fixed by order made under subsection (3) and that ends immediately before the effective date, in the exercise of its responsibilities under section 11.1 of the Financial Administration Act, establish terms and conditions of employment related to the sick leave of employees in any particular bargaining unit and modify any such term or condition that is established during that period. Clarification (2) The terms and conditions of employment may include ones that are related to (a) the number of hours of sick leave to which an employee is entitled in a fiscal year; (b) the maximum number of hours of unused sick leave that an employee may carry over from one fiscal year to the next fiscal year; and (c) the disposition of unused hours of sick leave that stand to an employee’s credit immediately before the effective date. 2013-2014-2015 Plan d’action écono Order in council (3) The Governor in Council may, by order made on the recommendation of the President of the Treasury Board, specify a day for the purposes of subsection (1). Contractual language 255. Every term and condition of employment that is established or modified as permitted by section 254 must be drafted in a manner that permits its incorporation into a collective agreement or arbitral award that is binding on the employees in the bargaining unit. Incorporation into collective agreement and arbitral award 256. Every term and condition of employment that is established or modified as permitted by section 254 is deemed, on the effective date, to be incorporated, as it is drafted to comply with section 255, into any collective agreement or arbitral award that is binding on the employees in the bargaining unit and that is in force on that date. That term or condition applies despite any provision to the contrary in the collective agreement or arbitral award. Replacement of terms and conditions 257. Every term and condition of employment of the employees in the bargaining unit that is continued in force, on the effective date, by section 107 of the Public Service Labour Relations Act and that is inconsistent with a term or condition of employment that is established as permitted by section 254 in respect of those employees is, on the effective date, replaced by that term or condition, as it is drafted to comply with section 255. Provisions are of no effect — arbitral awards during application period 258. (1) If an arbitral award that is binding on the employees in the bargaining unit is made during the application period and it contains a provision that is inconsistent with the terms and conditions of employment related to sick leave that applied to those employees immediately before the day on which the arbitral award is made, that provision is of no effect in relation to any period during the application period. Application (2) Subsection (1) applies only in respect of terms and conditions of employment that are established or modified as permitted by section 254 in respect of the employees in the bargaining unit. C. 36 Provisions are of no effect — arbitral awards after application period 259. (1) If an arbitral award that is binding on the employees in the bargaining unit is made after the expiry of the application period and it contains a provision that applies retroactively in relation to any period during the application period, any such provision that is inconsistent with the terms and conditions of employment related to sick leave that applied to those employees immediately before the expiry of the application period is of no effect in relation to that period during the application period. Application (2) Subsection (1) applies only in respect of terms and conditions of employment that are established or modified as permitted by section 254 in respect of the employees in the bargaining unit. Economic Action Short-term Disability Program Establishment 260. (1) Despite the Public Service Labour Relations Act, the Treasury Board may, in the exercise of its powers under section 7.1 of the Financial Administration Act, establish a shortterm disability program for employees in the bargaining units specified by order made by the Treasury Board, and for any other persons or classes of persons that the Treasury Board may designate, and take any measure necessary for that purpose. It may also, during the period that begins on the day on which the program is established and that ends on the expiry of the application period, and after taking into account the recommendations of the committee established under section 265, modify the program. Time specification can be made (2) The Treasury Board may specify a bargaining unit for the purposes of subsection (1) at the time it establishes the short-term disability program or at any time afterwards, and section 7.1 of the Financial Administration Act includes that power until the program is abolished or replaced. Deeming (3) Every bargaining unit of employees that has not been specified by the Treasury Board for the purposes of subsection (1) before the 2013-2014-2015 Plan d’action écono effective date is deemed to have been specified by order of the Treasury Board made immediately before the effective date. Mandatory contents 261. (1) The short-term disability program must provide for the following: (a) the rate or rates of benefits and the period during which the rate, or each rate, as the case may be, applies; (b) the maximum period for which benefits may be paid; and (c) provisions respecting the case management services that are to be provided. Optional contents (2) The short-term disability program may provide for a period during which benefits under it are not to be paid and any other matter that the Treasury Board considers appropriate. Application of program 262. (1) The short-term disability program applies to the employees referred to in subsection 260(1), and to the other persons referred to in that subsection, during the application period despite (a) any provision to the contrary of any collective agreement or arbitral award that is binding on those employees and that is in force on the effective date; and (b) any terms and conditions of employment of those employees that are continued in force by section 107 of the Public Service Labour Relations Act and that are in force on the effective date. Provisions are of no effect (2) Every provision of any collective agreement that is entered into — and of any arbitral award that is made — on or after the effective date that is binding on employees referred to in subsection 260(1) and that is inconsistent with the program is of no effect during the application period. Program continues (3) The short-term disability program continues to apply to employees referred to in subsection 260(1), and to the other persons referred to in that subsection, after the expiry of the application period and until the program is abolished or replaced. C. 36 No retroactive application 263. No modification to the short-term disability program that is made by the Treasury Board in the exercise of its powers under section 7.1 of the Financial Administration Act after the expiry of the application period may, in relation to any period during the application period, retroactively affect the program. Non-application 264. Subsection 7.1(2) of the Financial Administration Act does not apply in respect of the short-term disability program. Committee 265. (1) The Treasury Board must, on the effective date, establish a committee consisting of representatives of the employer and representatives of the bargaining agents for employees. Purpose (2) The purpose of the committee is to make joint recommendations regarding modifications to the short-term disability program, including modifications to Economic Action (a) membership in the program; (b) the matters referred to in section 261; (c) the conditions for continuing to receive benefits under the program; and (d) the reasons for which benefits under the program may be denied. Order — effective date 266. The Treasury Board may, by order made on the recommendation of the President of the Treasury Board, specify the date on which the short-term disability program becomes effective. Long-term Disability Programs Modifications 267. Despite the Public Service Labour Relations Act, the Treasury Board may, during the period that begins on the day on which the short-term disability program is established and that ends on the expiry of the application period, in the exercise of its powers under section 7.1 of the Financial Administration Act, modify any long-term disability program in respect of the period during which an employee is not entitled to be paid benefits under the program. Plan d’action écono 2013-2014-2015 Application of modifications 268. (1) The modifications made as permitted by section 267 apply to employees during the application period despite (a) every provision to the contrary of any collective agreement or arbitral award that is binding on the employees and that is in force on the effective date; and (b) any terms and conditions of employment of the employees that are continued in force by section 107 of the Public Service Labour Relations Act and that are in force on the effective date. Provisions are of no effect (2) Every provision of any collective agreement that is entered into — and of any arbitral award that is made — on or after the effective date that is inconsistent with any modifications that are made as permitted by section 267 is of no effect during the application period. Provisions continue (3) Every provision of any long-term disability program that is modified as permitted by section 267 continues to apply to employees after the expiry of the application period until the provision is struck out or replaced. No retroactive application 269. No modification to a long-term disability program that is made by the Treasury Board in the exercise of its powers under section 7.1 of the Financial Administration Act after the expiry of the application period may, in relation to any period during the application period, retroactively affect the provisions of that program that are modified as permitted by section 267. General Right to bargain collectively 270. Subject to the other provisions of this Division, the right to bargain collectively under the Public Service Labour Relations Act is continued. C. 36 Right to strike 271. Nothing in this Division affects the right to strike under the Public Service Labour Relations Act. Amendments permitted 272. Nothing in this Division precludes the bargaining agents for employees who are bound by a collective agreement or arbitral award and the employer of those employees from amending, by agreement in writing, or from making a joint application to amend, any provision of the collective agreement or arbitral award, as the case may be, so long as the amendment is not contrary to this Division. Exemption from Statutory Instruments Act 273. The Statutory Instruments Act does not apply to orders made under sections 254, 260 and 266. However, each of those orders must be published in the Canada Gazette. Economic Action Plan d’action économique 2013-2014-2015 SCHEDULE 1 (Section 41) SCHEDULE (Section 2) Column 1 Column 2 Organization Position Atlantic Canada Opportunities Agency Agence de promotion économique du Canada atlantique President Canada Border Services Agency Agence des services frontaliers du Canada President Canada Revenue Agency Agence du revenu du Canada Commissioner of Revenue Canada School of Public Service President École de la fonction publique du Canada Canadian Food Inspection Agency President Agence canadienne d’inspection des aliments Canadian Northern Economic Development Agency Agence canadienne de développement économique du Nord Canadian Security Intelligence Service Service canadien du renseignement de sécurité President Director Canadian Space Agency Agence spatiale canadienne President Communications Security Establishment Centre de la sécurité des télécommunications Correctional Service of Canada Service correctionnel du Canada Chief Commissioner of Corrections Department of Agriculture and Agri-Food Deputy Minister Ministère de l’Agriculture et de l’Agroalimentaire Department of Canadian Heritage Ministère du Patrimoine canadien Department of Citizenship and Immigration Ministère de la Citoyenneté et de l’Immigration Deputy Minister Deputy Minister Department of Employment and Social Development Ministère de l’Emploi et du Développement social Deputy Minister Department of Finance Ministère des Finances Department of Fisheries and Oceans Ministère des Pêches et des Océans Deputy Minister Deputy Minister of Labour Deputy Minister C. 36 Economic Action Plan 20 Column 1 Column 2 Organization Position Department of Foreign Affairs, Trade and Development Ministère des Affaires étrangères, du Commerce et du Développement Deputy Minister of Foreign Affairs Deputy Minister for International Development Deputy Minister for International Trade Department of Health Deputy Minister Ministère de la Santé Department of Indian Affairs and Northern Deputy Minister Development Ministère des Affaires indiennes et du Nord canadien Department of Industry Deputy Minister Ministère de l’Industrie Department of Justice Ministère de la Justice Department of National Defence Ministère de la Défense nationale Department of Natural Resources Ministère des Ressources naturelles Deputy Minister Deputy Minister Deputy Minister Department of Public Safety and Deputy Minister Emergency Preparedness Ministère de la Sécurité publique et de la Protection civile Department of Public Works and Government Services Ministère des Travaux publics et des Services gouvernementaux Deputy Minister Department of the Environment Ministère de l’Environnement Department of Transport Ministère des Transports Deputy Minister Deputy Minister Department of Veterans Affairs Ministère des Anciens Combattants Deputy Minister Department of Western Economic Diversification Ministère de la Diversification de l’économie de l’Ouest canadien Deputy Minister Economic Development Agency of Canada President for the Regions of Quebec Agence de développement économique du Canada pour les régions du Québec Federal Economic Development Agency President for Southern Ontario Agence fédérale de développement économique pour le Sud de l’Ontario National Research Council of Canada Conseil national de recherches du Canada President Office of Infrastructure of Canada Bureau de l’infrastructure du Canada Deputy Head 2013-2014-2015 Plan d’action économique Column 1 Column 2 Organization Position Parks Canada Agency Agence Parcs Canada Privy Council Office Bureau du Conseil privé Chief Executive Officer Clerk of the Privy Council Public Health Agency of Canada President Agence de la santé publique du Canada Royal Canadian Mounted Police Gendarmerie royale du Canada Shared Services Canada Services partagés Canada Statistics Canada Statistique Canada Treasury Board Secretariat Secrétariat du Conseil du Trésor Commissioner President Chief Statistician of Canada Secretary C. 36 Economic Action Plan 20 SCHEDULE 2 (Section 166) SCHEDULE 4 (Subsection 4(1.1) and paragraph 26(2)(c)) ORGANIZATIONS Column 1 Column 2 Item Organization Personal Information 1. World Anti-Doping Agency Agence mondiale antidopage Personal information that the organization collects, uses or discloses in the course of its interprovincial or international activities Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 20 An Act to enact the Security of Canada Information Sharing Act and the Secure Air Travel Act, to amend the Criminal Code, the Canadian Security Intelligence Service Act and the Immigration and Refugee Protection Act and to make related and consequential amendments to other Acts ASSENTED TO 18th JUNE, 2015 BILL C-51 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to enact the Security of Canada Information Sharing Act and the Secure Air Travel Act, to amend the Criminal Code, the Canadian Security Intelligence Service Act and the Immigration and Refugee Protection Act and to make related and consequential amendments to other Acts”. SUMMARY Part 1 enacts the Security of Canada Information Sharing Act, which authorizes Government of Canada institutions to disclose information to Government of Canada institutions that have jurisdiction or responsibilities in respect of activities that undermine the security of Canada. It also makes related amendments to other Acts. Part 2 enacts the Secure Air Travel Act in order to provide a new legislative framework for identifying and responding to persons who may engage in an act that poses a threat to transportation security or who may travel by air for the purpose of committing a terrorism offence. That Act authorizes the Minister of Public Safety and Emergency Preparedness to establish a list of such persons and to direct air carriers to take a specific action to prevent the commission of such acts. In addition, that Act establishes powers and prohibitions governing the collection, use and disclosure of information in support of its administration and enforcement. That Act includes an administrative recourse process for listed persons who have been denied transportation in accordance with a direction from the Minister of Public Safety and Emergency Preparedness and provides appeal procedures for persons affected by any decision or action taken under that Act. That Act also specifies punishment for contraventions of listed provisions and authorizes the Minister of Transport to conduct inspections and issue compliance orders. Finally, this Part makes consequential amendments to the Aeronautics Act and the Canada Evidence Act. Part 3 amends the Criminal Code to, with respect to recognizances to keep the peace relating to a terrorist activity or a terrorism offence, extend their duration, provide for new thresholds, authorize a judge to impose sureties and require a judge to consider whether it is desirable to include in a recognizance conditions regarding passports and specified geographic areas. With respect to all recognizances to keep the peace, the amendments also allow hearings to be conducted by video conference and orders to be transferred to a judge in a territorial division other than the one in which the order was made and increase the maximum sentences for breach of those recognizances. It further amends the Criminal Code to provide for an offence of knowingly advocating or promoting the commission of terrorism offences in general. It also provides a judge with the power to order the seizure of terrorist propaganda or, if the propaganda is in electronic form, to order the deletion of the propaganda from a computer system. Finally, it amends the Criminal Code to provide for the increased protection of witnesses, in particular of persons who play a role in respect of proceedings involving security information or criminal intelligence information, and makes consequential amendments to other Acts. Part 4 amends the Canadian Security Intelligence Service Act to permit the Canadian Security Intelligence Service to take, within and outside Canada, measures to reduce threats to the security of Canada, including measures that are authorized by the Federal Court. It authorizes the Federal Court to make an assistance order to give effect to a warrant issued under that Act. It also creates new reporting requirements for the Service and requires the Security Intelligence Review Committee to review the Service’s performance in taking measures to reduce threats to the security of Canada. Part 5 amends Divisions 8 and 9 of Part 1 of the Immigration and Refugee Protection Act to, among other things, (a) define obligations related to the provision of information in proceedings under that Division 9; (b) authorize the judge, on the request of the Minister, to exempt the Minister from providing the special advocate with certain relevant information that has not been filed with the Federal Court, if the judge is satisfied that the information does not enable the person named in a certificate to be reasonably informed of the case made by the Minister, and authorize the judge to ask the special advocate to make submissions with respect to the exemption; and (c) allow the Minister to appeal, or to apply for judicial review of, any decision requiring the disclosure of information or other evidence if, in the Minister’s opinion, the disclosure would be injurious to national security or endanger the safety of any person. TABLE OF PROVISIONS AN ACT TO ENACT THE SECURITY OF CANADA INFORMATION SHARING ACT AND THE SECURE AIR TRAVEL ACT, TO AMEND THE CRIMINAL CODE, THE CANADIAN SECURITY INTELLIGENCE SERVICE ACT AND THE IMMIGRATION AND REFUGEE PROTECTION ACT AND TO MAKE RELATED AND CONSEQUENTIAL AMENDMENTS TO OTHER ACTS SHORT TITLE 1. Anti-terrorism Act, 2015 PART 1 SECURITY OF CANADA INFORMATION SHARING ACT ENACTMENT OF ACT 2. Enactment AN ACT TO ENCOURAGE AND FACILITATE INFORMATION SHARING BETWEEN GOVERNMENT OF CANADA INSTITUTIONS IN ORDER TO PROTECT CANADA AGAINST ACTIVITIES THAT UNDERMINE THE SECURITY OF CANADA Preamble SHORT TITLE 1. Security of Canada Information Sharing Act 2. Definitions INTERPRETATION PURPOSE AND PRINCIPLES 3. Purpose 4. Guiding principles DISCLOSURE OF INFORMATION 5. Disclosure of information 6. Further disclosure — other than under this Act 7. No presumption i 8. Non-derogation PROTECTION FROM CIVIL PROCEEDINGS 9. No civil proceedings POWERS OF GOVERNOR IN COUNCIL 10. Regulations RELATED AMENDMENTS 3. Excise Tax Act 4. Department of Fisheries and Oceans Act 5. Customs Act 6. Income Tax Act 7. Chemical Weapons Convention Implementation Act 8. Excise Act, 2001 COORDINATING AMENDMENT 9. 2014, c. 39 COMING INTO FORCE 10. Order in council PART 2 SECURE AIR TRAVEL ACT ENACTMENT OF ACT 11. Enactment AN ACT TO ENHANCE SECURITY RELATING TO TRANSPORTATION AND TO PREVENT AIR TRAVEL FOR THE PURPOSE OF ENGAGING IN ACTS OF TERRORISM SHORT TITLE 1. Secure Air Travel Act 2. Binding on Her Majesty HER MAJESTY INTERPRETATION 3. Definitions APPLICATION 4. General rule 5. Contraventions outside Canada ii AIR CARRIERS 6. Duty — air carriers MINISTER 7. Delegation 8. List DIRECTIONS 9. Directions COLLECTION AND DISCLOSURE OF INFORMATION 10. Assistance to Minister 11. Disclosure 12. Foreign states 13. Minister of Transport 14. Canada Border Services Agency ADMINISTRATIVE RECOURSE 15. Application to Minister APPEALS 16. Decisions under this Act 17. Protection of information on appeal GENERAL 18. Information destruction 19. Rights preserved PROHIBITIONS 20. Prohibition — list 21. Prohibition — persons and goods 22. Obstruction OFFENCES AND PUNISHMENT 23. Contravention 24. Defence PROSECUTION 25. Limitation period 26. Proof of documents 27. Document entries as proof iv INSPECTION POWERS 28. Powers to enter, seize and detain 29. No offence 30. Duty to assist Minister 31. Compliance order 32. Regulations REGULATIONS TRANSITIONAL PROVISION 33. Section 16 CONSEQUENTIAL AMENDMENTS 12. Aeronautics Act 13. Canada Evidence Act COMING INTO FORCE 14. Order in council PART 3 CRIMINAL CODE AMENDMENTS TO THE ACT 15–27. Amendments TRANSITIONAL PROVISION 28. Information — terrorism offence CONSEQUENTIAL AMENDMENTS 29. Prisons and Reformatories Act 30. Corrections and Conditional Release Act 31. Customs Tariff 32–33. Youth Criminal Justice Act COORDINATING AMENDMENTS 34. 2011, c. 7 35. 2014, c. 31 36. Bill S-7 37. Bill C-26 38. Bill C-32 v COMING INTO FORCE 39. Thirty days after royal assent PART 4 CANADIAN SECURITY INTELLIGENCE SERVICE ACT 40–51. Amendments PART 5 IMMIGRATION AND REFUGEE PROTECTION ACT AMENDMENTS TO THE ACT 52–60. Amendments TRANSITIONAL PROVISION 61. Cases excluded from application of this Part COMING INTO FORCE 62. Order in council SCHEDULE 62-63-64 ELIZABETH II —————— CHAPTER 20 An Act to enact the Security of Canada Information Sharing Act and the Secure Air Travel Act, to amend the Criminal Code, the Canadian Security Intelligence Service Act and the Immigration and Refugee Protection Act and to make related and consequential amendments to other Acts [Assented to 18th June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Antiterrorism Act, 2015. PART 1 SECURITY OF CANADA INFORMATION SHARING ACT ENACTMENT OF ACT Enactment 2. The Security of Canada Information Sharing Act, whose text is as follows and whose Schedules 1 to 3 are set out in the schedule to this Act, is enacted: An Act to encourage and facilitate information sharing between Government of Canada institutions in order to protect Canada against activities that undermine the security of Canada Preamble Whereas the people of Canada are entitled to live free from threats to their lives and their security; C. 20 Anti-terror Whereas activities that undermine the security of Canada are often carried out in a clandestine, deceptive or hostile manner, are increasingly global, complex and sophisticated, and often emerge and evolve rapidly; Whereas there is no more fundamental role for a government than protecting its country and its people; Whereas Canada is not to be used as a conduit for the carrying out of activities that threaten the security of another state; Whereas protecting Canada and its people against activities that undermine the security of Canada often transcends the mandate and capability of any one Government of Canada institution; Whereas Parliament recognizes that information needs to be shared — and disparate information needs to be collated — in order to enable the Government to protect Canada and its people against activities that undermine the security of Canada; Whereas information in respect of activities that undermine the security of Canada is to be shared in a manner that is consistent with the Canadian Charter of Rights and Freedoms and the protection of privacy; And whereas Government of Canada institutions are accountable for the effective and responsible sharing of information; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Security of Canada Information Sharing Act. INTERPRETATION Definitions 2. The following definitions apply in this Act. 2013-2014-2015 “activity that undermines the security of Canada” « activité portant atteinte à la sécurité du Canada » Loi antiterro “activity that undermines the security of Canada” means any activity, including any of the following activities, if it undermines the sovereignty, security or territorial integrity of Canada or the lives or the security of the people of Canada: (a) interference with the capability of the Government of Canada in relation to intelligence, defence, border operations, public safety, the administration of justice, diplomatic or consular relations, or the economic or financial stability of Canada; (b) changing or unduly influencing a government in Canada by force or unlawful means; (c) espionage, sabotage or covert foreigninfluenced activities; (d) terrorism; (e) proliferation of nuclear, chemical, radiological or biological weapons; (f) interference with critical infrastructure; (g) interference with the global information infrastructure, as defined in section 273.61 of the National Defence Act; (h) an activity that causes serious harm to a person or their property because of that person’s association with Canada; and (i) an activity that takes place in Canada and undermines the security of another state. For greater certainty, it does not include advocacy, protest, dissent and artistic expression. “Government of Canada institution” « institution fédérale » “Government of Canada institution” means (a) a government institution — as defined in section 3 of the Privacy Act — other than one that is listed in Schedule 1; or (b) an institution that is listed in Schedule 2. “people of Canada” « population du Canada » “people of Canada” means (a) the people in Canada; or (b) any citizen, as defined in subsection 2(1) of the Citizenship Act — or any permanent resident, as defined in subsection 2(1) of the Immigration and Refugee Protection Act — who is outside Canada. C. 20 Anti-terror PURPOSE AND PRINCIPLES Purpose 3. The purpose of this Act is to encourage and facilitate the sharing of information among Government of Canada institutions in order to protect Canada against activities that undermine the security of Canada. Guiding principles 4. Information sharing under this Act is to be guided by the following principles: (a) effective and responsible information sharing protects Canada and Canadians; (b) respect for caveats on and originator control over shared information is consistent with effective and responsible information sharing; (c) entry into information-sharing arrangements is appropriate when Government of Canada institutions share information regularly; (d) the provision of feedback as to how shared information is used and as to whether it is useful in protecting against activities that undermine the security of Canada facilitates effective and responsible information sharing; and (e) only those within an institution who exercise its jurisdiction or carry out its responsibilities in respect of activities that undermine the security of Canada ought to receive information that is disclosed under this Act. 2013-2014-2015 Loi antiterro DISCLOSURE OF INFORMATION Disclosure of information 5. (1) Subject to any provision of any other Act of Parliament, or of any regulation made under such an Act, that prohibits or restricts the disclosure of information, a Government of Canada institution may, on its own initiative or on request, disclose information to the head of a recipient Government of Canada institution whose title is listed in Schedule 3, or their delegate, if the information is relevant to the recipient institution’s jurisdiction or responsibilities under an Act of Parliament or another lawful authority in respect of activities that undermine the security of Canada, including in respect of their detection, identification, analysis, prevention, investigation or disruption. Further disclosure under subsection (1) (2) Information received under subsection (1) may be further disclosed under that subsection. Further disclosure — other than under this Act 6. For greater certainty, the use and further disclosure, other than under this Act, of information that is disclosed under subsection 5(1) are neither authorized nor prohibited by this Act, but must be done in accordance with the law, including any legal requirements, restrictions and prohibitions. No presumption 7. The act of disclosing information under this Act does not create a presumption (a) that the disclosing institution is conducting a joint investigation or decision-making process with the recipient institution and therefore has the same obligations, if any, as the recipient institution to disclose or produce information for the purposes of a proceeding; or (b) that there has been a waiver of any privilege, or of any requirement to obtain consent, for the purposes of any other disclosure of that information either in a proceeding or to an institution that is not a Government of Canada institution. C. 20 Non-derogation 8. Nothing in this Act limits or affects any authority to disclose information under another Act of Parliament or a provincial Act, at common law or under the royal prerogative. Anti-terror PROTECTION FROM CIVIL PROCEEDINGS No civil proceedings 9. No civil proceedings lie against any person for their disclosure in good faith of information under this Act. POWERS OF GOVERNOR IN COUNCIL Regulations 10. (1) The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations for carrying out the purposes and provisions of this Act, including regulations (a) respecting the manner of disclosure under section 5; (b) requiring records to be kept and retained in respect of that disclosure; and (c) respecting the manner in which those records are kept and retained. Amendments to Schedules 1 and 2 (2) The Governor in Council may make an order adding the name of an institution to Schedule 1 or 2 or deleting one from either of those Schedules. Amendments to Schedule 3 (3) The Governor in Council may make an order adding the name of a Government of Canada institution and the title of its head to Schedule 3, deleting the name of an institution and the title of its head from that Schedule or amending the name of an institution or the title of a head that is listed in that Schedule. An addition is authorized only if the institution has jurisdiction or responsibilities under an Act of Parliament or another lawful authority in respect of activities that undermine the security of Canada, including in respect of their detection, identification, analysis, prevention, investigation or disruption. 2013-2014-2015 Loi antiterro RELATED AMENDMENTS R.S., c. E-15 Excise Tax Act 3. Section 295 of the Excise Tax Act is amended by adding the following after subsection (5.04): Threats to security (5.05) An official may provide to the head, or their delegate, of a recipient Government of Canada institution listed in Schedule 3 to the Security of Canada Information Sharing Act (a) confidential information, if there are reasonable grounds to suspect that the information would be relevant to (i) an investigation of whether the activity of any person may constitute threats to the security of Canada, as defined in section 2 of the Canadian Security Intelligence Service Act, or (ii) an investigation of whether any of the following offences may have been committed: (A) a terrorism offence as defined in section 2 of the Criminal Code, and (B) an offence under section 462.31 of the Criminal Code, if that investigation is related to a terrorism offence as defined in section 2 of that Act; and (b) information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph. R.S., c. F-15 Department of Fisheries and Oceans Act 4. Section 4 of the Department of Fisheries and Oceans Act is amended by adding the following after subsection (2): Security of Canada Information Sharing Act (3) In carrying out activities in relation to the maritime domain, the Minister may receive information that C. 20 Anti-terror (a) relates to activities that undermine the security of Canada, as defined in section 2 of the Security of Canada Information Sharing Act; and (b) is relevant to his or her support of a Government of Canada institution, as defined in that section, that has jurisdiction or responsibilities under an Act of Parliament or another lawful authority in respect of those activities, including their detection, identification, analysis, prevention, investigation or disruption. R.S., c. 1 (2nd Supp.) Customs Act 5. (1) Subsection 107(4) of the Customs Act is amended by striking out “or” at the end of paragraph (g), by adding “or” at the end of paragraph (h) and by adding the following after paragraph (h): (i) is disclosed in accordance with the Security of Canada Information Sharing Act. (2) Paragraph 107(5)(j) of the Act is replaced by the following: (j) an official of the Department of Citizenship and Immigration solely for the purpose of administering or enforcing (i) the Citizenship Act or the Immigration and Refugee Protection Act, if the information relates to the movement of people into and out of Canada, or (ii) the law of Canada respecting passports or other travel documents; R.S., c. 1 (5th Supp.) Income Tax Act 6. (1) The portion of subsection 241(9) of the Income Tax Act before paragraph (c) is replaced by the following: Threats to security (9) An official may provide to the head, or their delegate, of a recipient Government of Canada institution listed in Schedule 3 to the Security of Canada Information Sharing Act 2013-2014-2015 Loi antiterro (a) publicly accessible charity information; (b) taxpayer information, if there are reasonable grounds to suspect that the information would be relevant to (i) an investigation of whether the activity of any person may constitute threats to the security of Canada, as defined in section 2 of the Canadian Security Intelligence Service Act, or (ii) an investigation of whether any of the following offences may have been committed: (A) a terrorism offence as defined in section 2 of the Criminal Code, and (B) an offence under section 462.31 of the Criminal Code, if that investigation is related to a terrorism offence as defined in section 2 of that Act; and (2) The definition “designated taxpayer information” in subsection 241(10) of the Act is repealed. 1995, c. 25 Chemical Weapons Convention Implementation Act 7. Subsection 17(3) of the Chemical Weapons Convention Implementation Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) in the case where the information or documents are disclosed in accordance with the Security of Canada Information Sharing Act. 2002, c. 22 Excise Act, 2001 8. Section 211 of the Excise Act, 2001 is amended by adding the following after subsection (6.4): C. 20 Threats to security (6.5) An official may provide to the head, or their delegate, of a recipient Government of Canada institution listed in Schedule 3 to the Security of Canada Information Sharing Act Anti-terror (a) confidential information, if there are reasonable grounds to suspect that the information would be relevant to (i) an investigation of whether the activity of any person may constitute threats to the security of Canada, as defined in section 2 of the Canadian Security Intelligence Service Act, or (ii) an investigation of whether any of the following offences may have been committed: (A) a terrorism offence as defined in section 2 of the Criminal Code, and (B) an offence under section 462.31 of the Criminal Code, if that investigation is related to a terrorism offence as defined in section 2 of that Act; and (b) information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph. COORDINATING AMENDMENT 2014, c. 39 9. On the first day on which both section 254 of the Economic Action Plan 2014 Act, No. 2 and section 2 of this Act are in force, Schedule 3 to the Security of Canada Information Sharing Act is amended by replacing the reference to “Chief Public Health Officer” in column 2 with a reference to “President of the Public Health Agency of Canada”. COMING INTO FORCE Order in council 10. (1) Sections 2, 3 and 5 to 8 come into force on a day to be fixed by order of the Governor in Council. 2013-2014-2015 Order in council Loi antiterro (2) Section 4 comes into force on a day to be fixed by order of the Governor in Council. PART 2 SECURE AIR TRAVEL ACT ENACTMENT OF ACT Enactment 11. The Secure Air Travel Act is enacted as follows: An Act to enhance security relating to transportation and to prevent air travel for the purpose of engaging in acts of terrorism SHORT TITLE Short title 1. This Act may be cited as the Secure Air Travel Act. HER MAJESTY Binding on Her Majesty 2. This Act is binding on Her Majesty in right of Canada or a province. INTERPRETATION Definitions 3. The following definitions apply in this Act. “air carrier” « transporteur aérien » “air carrier” has the same meaning as in subsection 3(1) of the Aeronautics Act. “aviation reservation system” « système de réservation de services aériens » “aviation reservation system” has the same meaning as in subsection 3(1) of the Aeronautics Act. “list” « liste » “list” means the list established under subsection 8(1). “listed person” « personne inscrite » “listed person” means a person whose name is on the list. “Minister” « ministre » “Minister” means the Minister of Public Safety and Emergency Preparedness. “screening” « contrôle » “screening” has the same meaning as in section 4.7 of the Aeronautics Act. C. 20 “sterile area” « zone stérile » “sterile area” has the same meaning as in section 3 of the Canadian Aviation Security Regulations, 2012. “transportation security” « sûreté des transports » Anti-terror “transportation security” has the same meaning as in subsection 4.81(0.1) of the Aeronautics Act. APPLICATION General rule 4. (1) Subject to any regulations made under this Act, this Act applies to all persons, both inside and outside Canada. Conflict of laws (2) Nothing in this Act is to be construed as requiring a person to contravene, or an aircraft to be operated in contravention of, a law of a foreign state that applies to or in respect of the person or aircraft. Contraventions outside Canada 5. Every person who commits an act or omission outside Canada that if committed in Canada would be a contravention of a provision of this Act or its regulations is deemed to have committed the act or omission in Canada, and the person may be proceeded against and punished in the place in Canada where the person is found, as if the contravention had been committed in that place. AIR CARRIERS Duty — air carriers 6. (1) An air carrier that holds Canadian aviation documents, as defined in subsection 3(1) of the Aeronautics Act, must comply with the requirements of this Act and its regulations before allowing any person to board an aircraft or transporting any person. Requirement to provide information (2) An air carrier or operator of an aviation reservation system must, in accordance with this Act and its regulations, provide any information that is referred to in the schedule to the Aeronautics Act and that is in their control concerning the persons who are on board or expected to be on board an aircraft for any flight. 2013-2014-2015 Loi antiterro MINISTER Delegation 7. The Minister may delegate his or her powers, duties and functions under this Act to any officer or employee, or any class of officers or employees, of the Department of Public Safety and Emergency Preparedness. List 8. (1) The Minister may establish a list on which is placed the given name, the surname, any known alias, the date of birth and the gender of any person who the Minister has reasonable grounds to suspect will (a) engage or attempt to engage in an act that would threaten transportation security; or (b) travel by air for the purpose of committing an act or omission that (i) is an offence under section 83.18, 83.19 or 83.2 of the Criminal Code or an offence referred to in paragraph (c) of the definition “terrorism offence” in section 2 of that Act, or (ii) if it were committed in Canada, would constitute an offence referred to in subparagraph (i). Review of list (2) The Minister must review the list every 90 days to determine whether the grounds for which each person’s name was added to the list under subsection (1) still exist and whether the person’s name should remain on the list. The review does not affect the validity of the list. Amendment of list (3) The Minister may at any time amend the list (a) by deleting the name of a person and all information relating to them if the grounds for which their name was added to the list no longer exist; or (b) by changing the information relating to a listed person. C. 20 Anti-terror DIRECTIONS Directions 9. (1) The Minister may direct an air carrier to take a specific, reasonable and necessary action to prevent a listed person from engaging in any act set out in subsection 8(1) and may make directions respecting, in particular, (a) the denial of transportation to a person; or (b) the screening of a person before they enter a sterile area of an airport or board an aircraft. Exemption from Statutory Instruments Act (2) A direction made under subsection (1) is exempt from the application of the Statutory Instruments Act. COLLECTION AND DISCLOSURE OF INFORMATION Assistance to Minister 10. The following persons or entities may assist the Minister in the administration and enforcement of this Act, including by collecting information from, and disclosing information to, the Minister and each other: (a) the Minister of Transport; (b) the Minister of Citizenship and Immigration; (c) a member of the Royal Canadian Mounted Police or a civilian employee of that police force; (d) the Director or an employee of the Canadian Security Intelligence Service; (e) an officer or employee of the Canada Border Services Agency; and (f) any other person or entity prescribed by regulation. Disclosure 11. Subject to section 12, the Minister may disclose information obtained in the exercise or performance of the Minister’s powers, duties or functions under this Act for the purposes of transportation security or the prevention of the travel referred to in paragraph 8(1)(b). Foreign states 12. The Minister may enter into a written arrangement relating to the disclosure of information referred to in section 11 with the 2013-2014-2015 Loi antiterro government of a foreign state, an institution of such a government or an international organization and may only disclose the list, in whole or in part, to the state, institution or organization in accordance with the arrangement. Minister of Transport 13. The Minister of Transport may, for the purposes of assisting the Minister in the administration and enforcement of this Act, (a) disclose the list to air carriers and to operators of aviation reservation systems; (b) collect from air carriers and operators of aviation reservation systems any information referred to in the schedule to the Aeronautics Act that is in their control and that relates to a listed person; (c) disclose to air carriers any direction made by the Minister under section 9; and (d) disclose information collected from air carriers and operators of aviation reservation systems to the Minister and to any other person or entity referred to in section 10. Canada Border Services Agency 14. The Canada Border Services Agency may assist the Minister in the administration and enforcement of this Act, including (a) by disclosing to the Minister and to any other person or entity referred to in section 10 information in respect of a listed person that is collected from air carriers and operators of aviation reservation systems; and (b) by disclosing to air carriers and to operators of aviation reservation systems that the name of a passenger is the same as that of a listed person. ADMINISTRATIVE RECOURSE Application to Minister 15. (1) A listed person who has been denied transportation as a result of a direction made under section 9 may, within 60 days after the C. 20 Anti-terror day on which they are denied transportation, apply in writing to the Minister to have their name removed from the list. Exceptional circumstances (2) If the Minister is satisfied that there are exceptional circumstances that warrant it, the Minister may extend the time limit set out in subsection (1). Representations (3) The Minister must afford the applicant a reasonable opportunity to make representations. Application to Minister (4) On receipt of the application, the Minister must decide whether there are still reasonable grounds to maintain the applicant’s name on the list. Notice of decision to applicant (5) The Minister must give notice without delay to the applicant of any decision made in respect of the application. Deemed decision (6) If the Minister does not make a decision in respect of the application within 90 days after the day on which the application is received, or within any further period that is agreed on by the Minister and the applicant, the Minister is deemed to have decided not to remove the applicant’s name from the list. APPEALS Decisions under this Act 16. (1) This section applies in respect of any appeal of any direction made under section 9 and any decision made under section 8 or 15 by the Minister. Application (2) A listed person who has been denied transportation as a result of a direction made under section 9 may appeal to a judge only after a decision referred to in section 15 is rendered and within 60 days after the earlier of (a) the day on which the notice of the decision referred to in subsection 15(5) is received, and (b) the day on which the Minister is deemed to have made a decision under subsection 15(6). Extension (3) Despite subsection (2), a person may appeal within any further time that a judge may, before or after the end of those 60 days, fix or allow. 2013-2014-2015 Loi antiterro Determination (4) If an appeal is made, the judge must, without delay, determine whether the decision is reasonable on the basis of the information available to the judge. Removal from list (5) If the judge finds that a decision made under section 15 is unreasonable, the judge may order that the appellant’s name be removed from the list. Procedure (6) The following provisions apply to appeals under this section: (a) at any time during a proceeding, the judge must, on the request of the Minister, hear information or other evidence in the absence of the public and of the appellant and their counsel if, in the judge’s opinion, its disclosure could be injurious to national security or endanger the safety of any person; (b) the judge must ensure the confidentiality of information and other evidence provided by the Minister if, in the judge’s opinion, its disclosure would be injurious to national security or endanger the safety of any person; (c) throughout the proceeding, the judge must ensure that the appellant is provided with a summary of information and other evidence that enables them to be reasonably informed of the Minister’s case but that does not include anything that, in the judge’s opinion, would be injurious to national security or endanger the safety of any person if disclosed; (d) the judge must provide the appellant and the Minister with an opportunity to be heard; (e) the judge may receive into evidence anything that, in the judge’s opinion, is reliable and appropriate, even if it is inadmissible in a court of law, and may base a decision on that evidence; (f) the judge may base a decision on information or other evidence even if a summary of that information or other evidence has not been provided to the appellant; (g) if the judge determines that information or other evidence provided by the Minister is not relevant or if the Minister withdraws the information or evidence, the judge must not C. 20 Anti-terror base a decision on that information or other evidence and must return it to the Minister; and (h) the judge must ensure the confidentiality of all information or other evidence that the Minister withdraws. Definition of “judge” (7) In this section, “judge” means the Chief Justice of the Federal Court or a judge of that Court designated by the Chief Justice. Protection of information on appeal 17. Section 16 applies to any appeal of a decision made under that section and to any further appeal, with any necessary modifications. GENERAL Information destruction 18. Despite any other Act of Parliament, the Minister of Transport must destroy any information received from an air carrier or an operator of an aviation reservation system within seven days after the day on which it is received, unless it is reasonably required for the purposes of this Act. Rights preserved 19. For greater certainty, nothing in this Act limits or prohibits the collection, use or disclosure of any information if that collection, use or disclosure is otherwise lawful. PROHIBITIONS Prohibition — list 20. (1) It is prohibited to disclose the list, except as required for the purposes of sections 10 to 14. Prohibition — general (2) It is prohibited to disclose whether or not any individual is or was a listed person, except (a) for the purposes of sections 10 to 16; (b) as required to enforce any law of Canada or a province or to carry out a lawful activity; (c) for the purpose of complying with a subpoena or document issued or order made by a court, person or body with jurisdiction to compel the production of information or for the purpose of complying with rules of court relating to the production of information; or (d) in the case where an individual discloses that he or she is or was a listed person. 2013-2014-2015 Prohibition — air carriers Loi antiterro (3) Despite subsection (2), it is prohibited for an air carrier or an operator of an aviation reservation system to disclose any information relating to a listed person, or whether or not any individual is or was a listed person, except (a) for the purposes of sections 6, 13 and 30; or (b) for the purpose of complying with a subpoena or document issued or order made by a court, person or body with jurisdiction to compel the production of information or for the purpose of complying with rules of court relating to the production of information. Prohibition — persons and goods 21. (1) If a direction made under section 9 requires a person to be screened, that person must not enter or remain in an aircraft or sterile area unless the person permits a screening, or screenings, to be carried out as required by the direction, of (a) their person; or (b) the goods that the person intends to take or have placed on board the aircraft or, as the case may be, the goods that the person has taken or has had placed on board the aircraft or has taken into the sterile area. Prohibition — air carriers (2) If a direction made under section 9 requires a person to be screened, an air carrier must not transport that person unless they have been screened in accordance with the direction. Obstruction 22. A person must not wilfully obstruct any person who is exercising or performing their powers, duties or functions under this Act. OFFENCES AND PUNISHMENT Contravention 23. (1) Every person who contravenes section 6, 20 or 21 or a direction made under section 9 or any provision of any regulation made under this Act is guilty of an offence punishable on summary conviction. C. 20 Contravention of section 22 (2) Every person who contravenes section 22 is guilty of Anti-terror (a) an indictable offence; or (b) an offence punishable on summary conviction. Punishment — individuals (3) An individual who is convicted of an indictable offence under subsection (2) is liable to a fine of not more than $5,000 or to imprisonment for a term of not more than one year, or to both. Punishment — corporations (4) A corporation that is convicted of an indictable offence under subsection (2) is liable to a fine of not more than $500,000. Imprisonment precluded in certain cases (5) If a person is convicted of an offence under this Act punishable on summary conviction, imprisonment must not be imposed as punishment for the offence or in default of payment of any fine imposed as punishment. Recovery of fines (6) If a person is convicted of an offence under this Act and the fine that is imposed is not paid when required, on production in the superior court of any province, the conviction must be registered in the court and when registered has the same force and effect, and all proceedings may be taken on it, as if the conviction were a judgment in that court obtained by Her Majesty in right of Canada against the convicted person for a debt of the amount of the fine. Recovery of costs and charges (7) All reasonable costs and charges attendant on the registration of the conviction are recoverable in the same manner as if they had been registered as part of the conviction. Defence 24. A person is not to be found to have contravened a provision of this Act, other than section 22, or of its regulations, or a direction made under section 9, if the person exercised all due diligence to prevent the contravention. 2013-2014-2015 Loi antiterro PROSECUTION Limitation period 25. No proceedings by way of summary conviction under this Act are to be instituted after 12 months from the day on which the subject matter of the proceedings arose. Proof of documents 26. In any action or proceeding under this Act, any document purporting to be certified by the Minister or the Minister of Transport to be a true copy of a document made, given or issued under this Act is, without proof of the signature or of the official character of the person appearing to have signed the document, evidence (a) of the original document of which it purports to be a copy; (b) of the fact that the original document was made, given or issued by or by the authority of or deposited with the person named in it and was made, given, issued or deposited at the time stated in the certified copy, if a time is stated in it; and (c) of the fact that the original document was signed, certified, attested or executed by the persons and in the manner shown in the certified copy. Document entries as proof 27. In any action or proceeding under this Act, an entry in any record required under any provision of this Act or its regulations to be kept is, in the absence of evidence to the contrary, proof of the matters stated in it as against the person who made the entry or was required to keep the record. INSPECTION POWERS Powers to enter, seize and detain 28. (1) The Minister of Transport may (a) enter any place, including any aircraft, aerodrome or other aviation facility or any premises used by the Canadian Air Transport Security Authority, for the purposes of making inspections or audits relating to the verification of compliance with this Act, regardless of whether or not the inspection or audit relates to that place or to the person who possesses, occupies or controls it; and C. 20 Anti-terror (b) remove any document or other thing from the place where the inspection or audit is being carried out for examination or, in the case of a document, for copying. Operation of computer systems and copying equipment (2) In carrying out an inspection or audit in any place referred to in paragraph (1)(a), the Minister of Transport may (a) use or cause to be used any computer system or data processing system at the place to examine any data contained in, or available to, the system; (b) reproduce any record, or cause it to be reproduced from the data, in the form of a printout or other intelligible output, and remove the printout or other output for examination or copying; and (c) use or cause to be used any copying equipment at the place to make copies of any books, records, electronic data or other documents. Search warrants (3) Sections 487 to 492 of the Criminal Code apply in respect of any offence committed or suspected to have been committed under this Act. No offence 29. A person authorized by the Minister of Transport to verify compliance with the provisions of this Act or its regulations or with directions made under section 9 or to test the effectiveness of equipment, systems and processes used with respect to the list does not commit an offence if the person commits any act or omission that is required in the course of any such verification or testing and that would otherwise constitute a contravention of this Act or its regulations. Duty to assist Minister 30. The owner or person who is in possession or control of a place that is inspected or audited under subsection 28(1) and every person who is found in the place must (a) give the Minister of Transport all reasonable assistance to enable him or her to carry out the inspection or audit and exercise any power conferred on him or her under that subsection; and 2013-2014-2015 Loi antiterro (b) provide the Minister of Transport with any information that is reasonably required for the purpose of exercising or performing his or her powers, duties or functions under this Act. Compliance order 31. (1) If the Minister of Transport is of the opinion that an air carrier has failed to comply with any provision of this Act or its regulations or with any direction made under section 9, that Minister may order any person to do, or to refrain from doing, anything that, in that Minister’s opinion, is reasonable and necessary to do or refrain from doing in order to ensure compliance and may make orders respecting, in particular (a) the movement of aircraft or persons at aerodromes or other aviation facilities; and (b) the diversion of aircraft to alternate landing sites. Exemption from Statutory Instruments Act (2) An order made under subsection (1) is exempt from the application of the Statutory Instruments Act. REGULATIONS Regulations 32. The Governor in Council may make regulations for the purpose of the administration and enforcement of this Act, including regulations (a) respecting the verification of air passenger identity; (b) respecting the use and protection of directions made under section 9 and the use and protection of information provided by the Minister, the Minister of Transport or the Canada Border Services Agency to air carriers and to operators of aviation reservation systems; (c) prohibiting an air carrier from transporting a passenger in circumstances in which the passenger does not resemble their identification; and (d) prescribing anything that may be prescribed under this Act. C. 20 Anti-terror TRANSITIONAL PROVISION Section 16 33. Section 16 applies to any decision in respect of a listed person made before the day on which this Act comes into force (a) by the Minister under paragraph 4.81(1)(b) of the Aeronautics Act following the transfer of the Minister of Transport’s powers, duties and functions to the Minister by Order in Council P.C. 2011-34 of February 1, 2011, registered as SI/2011-10; or (b) by the Minister of Transport under section 4.76 of the Aeronautics Act. CONSEQUENTIAL AMENDMENTS R.S., c. A-2 Aeronautics Act 12. Paragraph 7.6(1)(a) of the Aeronautics Act is replaced by the following: (a) designate any provision of this Part or of any regulation, notice, order or security measure made under this Part, or any provision of the Secure Air Travel Act or of any regulation or direction made under that Act, in this section and in sections 7.7 to 8.2 referred to as a “designated provision”, as a provision the contravention of which may be dealt with under and in accordance with the procedure set out in sections 7.7 to 8.2; R.S., c. C-5 Canada Evidence Act 13. The schedule to the Canada Evidence Act is amended by adding the following after item 3: 4. A judge of the Federal Court, for the purposes of section 16 of the Secure Air Travel Act COMING INTO FORCE Order in council 14. The provisions of this Part come into force on a day or days to be fixed by order of the Governor in Council. 2013-2014-2015 Loi antiterro PART 3 R.S., c. C-46 CRIMINAL CODE AMENDMENTS TO THE ACT 15. (1) Paragraph (f) of the definition “Attorney General” in section 2 of the Criminal Code is replaced by the following: (f) with respect to proceedings under section 83.13, 83.14, 83.222, 83.223, 83.28, 83.29 or 83.3, means either the Attorney General of Canada or the Attorney General or Solicitor General of the province in which those proceedings are taken and includes the lawful deputy of any of them, and (2) The definition “justice system participant” in section 2 of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) a person who plays a role in respect of proceedings involving (i) security information, (ii) criminal intelligence information, (iii) information that would endanger the safety of any person if it were disclosed, (iv) information that is obtained in confidence from a source in Canada, the government of a foreign state, an international organization of states or an institution of such a government or international organization, or (v) potentially injurious information or sensitive information as those terms are defined in section 38 of the Canada Evidence Act; 16. The Act is amended by adding the following after section 83.22: Advocating or promoting commission of terrorism offences 83.221 (1) Every person who, by communicating statements, knowingly advocates or promotes the commission of terrorism offences in general — other than an offence under this section — while knowing that any of those offences will be committed or being reckless as to whether any of those offences may be C. 20 Anti-terror committed, as a result of such communication, is guilty of an indictable offence and is liable to imprisonment for a term of not more than five years. Definitions (2) The following definitions apply in this section. “communicating” « communiquer » “communicating” has the same meaning as in subsection 319(7). “statements” « déclarations » “statements” has the same meaning as in subsection 319(7). Warrant of seizure 83.222 (1) A judge who is satisfied by information on oath that there are reasonable grounds to believe that any publication, copies of which are kept for sale or distribution in premises within the court’s jurisdiction, is terrorist propaganda may issue a warrant authorizing seizure of the copies. Summons to occupier (2) Within seven days after the day on which the warrant is issued, the judge shall issue a summons to the premises’ occupier requiring the occupier to appear before the court and to show cause why the matter seized should not be forfeited to Her Majesty. Owner and author may appear (3) The owner and the author of the matter seized and alleged to be terrorist propaganda may appear and be represented before the court in order to oppose the making of an order for the forfeiture of the matter. Order of forfeiture (4) If the court is satisfied, on a balance of probabilities, that the publication is terrorist propaganda, it may make an order declaring that the matter be forfeited to Her Majesty, for disposal as the Attorney General may direct. Disposal of matter (5) If the court is not satisfied that the publication is terrorist propaganda, it may order that the matter be restored to the person from whom it was seized without delay after the time for final appeal has expired. 2013-2014-2015 Loi antiterro Appeal (6) An appeal lies from an order made under subsection (4) or (5) by any person who appeared before the court, on any ground of appeal that involves a question of law or fact alone, or a question of mixed law and fact, as if it were an appeal against conviction or against a judgment or verdict of acquittal, as the case may be, on a question of law alone under Part XXI, and sections 673 to 696 apply with any modifications that the circumstances require. Consent (7) No proceeding under this section shall be instituted without the Attorney General’s consent. Definitions (8) The following definitions apply in this section. “court” « tribunal » “court” has the same meaning as in subsection 320(8). “judge” « juge » “judge” has the same meaning as in subsection 320(8). “terrorist propaganda” « propagande terroriste » Order to computer system’s custodian “terrorist propaganda” means any writing, sign, visible representation or audio recording that advocates or promotes the commission of terrorism offences in general — other than an offence under subsection 83.221(1) — or counsels the commission of a terrorism offence. 83.223 (1) If a judge is satisfied by information on oath that there are reasonable grounds to believe that there is material — that is terrorist propaganda or data that makes terrorist propaganda available — stored on and made available to the public through a computer system that is within the court’s jurisdiction, the judge may order the computer system’s custodian to (a) give an electronic copy of the material to the court; (b) ensure that the material is no longer stored on and made available through the computer system; and (c) provide the information that is necessary to identify and locate the person who posted the material. C. 20 Notice to person who posted material (2) Within a reasonable time after receiving the information referred to in paragraph (1)(c), the judge shall cause notice to be given to the person who posted the material, giving that person the opportunity to appear and be represented before the court and to show cause why the material should not be deleted. If the person cannot be identified or located or does not reside in Canada, the judge may order the computer system’s custodian to post the text of the notice at the location where the material was previously stored and made available, until the time set for the appearance. Person who posted material may appear (3) The person who posted the material may appear and be represented before the court in order to oppose the making of an order under subsection (5). Non-appearance (4) If the person who posted the material does not appear before the court, the court may proceed to hear and determine the proceedings in the absence of the person as fully and effectually as if the person had appeared. Order of deletion (5) If the court is satisfied, on a balance of probabilities, that the material is available to the public and is terrorist propaganda or data that makes terrorist propaganda available, it may order the computer system’s custodian to delete the material. Destruction of electronic copy (6) When the court makes the order for the deletion of the material, it may order the destruction of the electronic copy in the court’s possession. Return of material (7) If the court is not satisfied that the material is available to the public and is terrorist propaganda or data that makes terrorist propaganda available, the court shall order that the electronic copy be returned to the computer system’s custodian and terminate the order under paragraph (1)(b). Appeal (8) An appeal lies from an order made under subsection (5) or (6) by any person who appeared before the court, on any ground of appeal that involves a question of law or fact alone, or a question of mixed law and fact, as if it were an appeal against conviction or against a judgment or verdict of acquittal, as the case may Anti-terror 2013-2014-2015 Loi antiterro be, on a question of law alone under Part XXI, and sections 673 to 696 apply with any modifications that the circumstances require. Consent (9) No proceeding under this section shall be instituted without the Attorney General’s consent. When order takes effect (10) No order made under any of subsections (5) to (7) takes effect until the time for final appeal has expired. Definitions (11) The following definitions apply in this section. “computer system” « ordinateur » “computer system” has the same meaning as in subsection 342.1(2). “court” « tribunal » “court” has the same meaning as in subsection 320(8). “data” « données » “data” has the same meaning as in subsection 342.1(2). “judge” « juge » “judge” has the same meaning as in subsection 320(8). “terrorist propaganda” « propagande terroriste » “terrorist propaganda” has the same meaning as in subsection 83.222(8). 17. (1) Paragraphs 83.3(2)(a) and (b) of the Act are replaced by the following: (a) believes on reasonable grounds that a terrorist activity may be carried out; and (b) suspects on reasonable grounds that the imposition of a recognizance with conditions on a person, or the arrest of a person, is likely to prevent the carrying out of the terrorist activity. (2) Subsection 83.3(4) of the Act replaced by the following: Arrest without warrant is (4) Despite subsections (2) and (3), a peace officer may arrest a person without a warrant and cause the person to be detained in custody, in order to bring them before a provincial court judge in accordance with subsection (6), if C. 20 Anti-terror (a) either (i) the grounds for laying an information referred to in paragraphs (2)(a) and (b) exist but, by reason of exigent circumstances, it would be impracticable to lay an information under subsection (2), or (ii) an information has been laid under subsection (2) and a summons has been issued; and (b) the peace officer suspects on reasonable grounds that the detention of the person in custody is likely to prevent a terrorist activity. (3) Section 83.3 of the Act is amended by adding the following after subsection (7): Adjournment under subparagraph (7)(b)(ii) (7.1) If a judge has adjourned the matter under subparagraph (7)(b)(ii) and the person remains in custody at the end of the period of adjournment, the person shall be taken before a provincial court judge who (a) shall order that the person be released unless a peace officer shows cause why the person’s detention in custody is justified on one or more of the grounds set out in clauses (7)(b)(i)(A) to (C) and satisfies the judge that the investigation in relation to which the person is detained is being conducted diligently and expeditiously; and (b) may adjourn the matter for a hearing under subsection (8) but, if the person is not released under paragraph (a), the adjournment may not exceed 48 hours. Adjournment under paragraph (7.1)(b) (7.2) If a judge has adjourned the matter under paragraph (7.1)(b) and the person remains in custody at the end of the period of adjournment, the person shall be taken before a provincial court judge who (a) shall order that the person be released unless a peace officer shows cause why the person’s detention in custody is justified on one or more of the grounds set out in clauses (7)(b)(i)(A) to (C) and satisfies the judge that the investigation in relation to which the person is detained is being conducted diligently and expeditiously; and 2013-2014-2015 Loi antiterro (b) may adjourn the matter for a hearing under subsection (8) but, if the person is not released under paragraph (a), the adjournment may not exceed 48 hours. (4) Paragraphs 83.3(8)(a) and (b) of the Act are replaced by the following: (a) may, if the judge is satisfied by the evidence adduced that the peace officer has reasonable grounds for the suspicion, order that the person enter into a recognizance, with or without sureties, to keep the peace and be of good behaviour for a period of not more than 12 months and to comply with any other reasonable conditions prescribed in the recognizance, including the conditions set out in subsections (10), (11.1) and (11.2), that the judge considers desirable for preventing the carrying out of a terrorist activity; and (b) if the person was not released under subparagraph (7)(b)(i) or paragraph (7.1)(a) or (7.2)(a), shall order that the person be released, subject to the recognizance, if any, ordered under paragraph (a). (5) Section 83.3 of the Act is amended by adding the following after subsection (8): Duration extended (8.1) However, if the judge is also satisfied that the person was convicted previously of a terrorism offence, the judge may order that the person enter into the recognizance for a period of not more than two years. (6) Subsection 83.3(12) of the Act is replaced by the following: Condition — passport (11.1) The judge shall consider whether it is desirable, to prevent the carrying out of a terrorist activity, to include in the recognizance a condition that the person deposit, in the specified manner, any passport or other travel document issued in their name that is in their possession or control. If the judge decides that it is desirable, the judge shall add the condition to the recognizance and specify the period during which it applies. C. 20 Condition — specified geographic area (11.2) The judge shall consider whether it is desirable, to prevent the carrying out of a terrorist activity, to include in the recognizance a condition that the person remain within a specified geographic area unless written permission to leave that area is obtained from the judge or any individual designated by the judge. If the judge decides that it is desirable, the judge shall add the condition to the recognizance and specify the period during which it applies. Reasons (12) If the judge does not add a condition described in subsection (10), (11.1) or (11.2) to a recognizance, the judge shall include in the record a statement of the reasons for not adding it. Anti-terror 18. (1) Paragraph 83.31(2)(c) of the Act is replaced by the following: (c) the number of cases in which a person was not released under subsection 83.3(7), (7.1) or (7.2) pending a hearing; (2) Subparagraph 83.31(3)(b)(ii) of the Act is replaced by the following: (ii) by a judge under paragraph 83.3(7)(a), (7.1)(a) or (7.2)(a). 19. Paragraph (a) of the definition “offence” in section 183 of the Act is amended by adding the following after subparagraph (xii.8): (xii.81) subsection 83.221(1) (advocating or promoting commission of terrorism offences), 20. Paragraphs 195(1)(a) and (b) of the Act are replaced by the following: (a) authorizations for which that Minister and agents specially designated in writing by that Minister for the purposes of section 185 applied and the interceptions made under those authorizations in the immediately preceding year; (b) authorizations given under section 188 for which peace officers specially designated by that Minister for the purposes of that section applied and the interceptions made under those authorizations in the immediately preceding year; and 2013-2014-2015 Loi antiterro 21. (1) Subsection 486(1) of the Act is replaced by the following: Exclusion of public 486. (1) Any proceedings against an accused shall be held in open court, but the presiding judge or justice may, on application of the prosecutor or a witness or on his or her own motion, order the exclusion of all or any members of the public from the court room for all or part of the proceedings, or order that the witness testify behind a screen or other device that would allow the witness not to be seen by members of the public, if the judge or justice is of the opinion that such an order is in the interest of public morals, the maintenance of order or the proper administration of justice or is necessary to prevent injury to international relations or national defence or national security. Application (1.1) The application may be made, during the proceedings, to the presiding judge or justice or, before the proceedings begin, to the judge or justice who will preside at the proceedings or, if that judge or justice has not been determined, to any judge or justice having jurisdiction in the judicial district where the proceedings will take place. (2) Section 486 of the Act is amended by adding the following after subsection (3): No adverse inference (4) No adverse inference may be drawn from the fact that an order is, or is not, made under this section. 22. The Act is amended by adding the following after section 486.6: Security of witnesses 486.7 (1) In any proceedings against an accused, the presiding judge or justice may, on application of the prosecutor or a witness or on his or her own motion, make any order, other than one that may be made under any of sections 486 to 486.5, if the judge or justice is of the opinion that the order is necessary to protect the security of any witness and is otherwise in the interest of the proper administration of justice. Application (2) The application may be made, during the proceedings, to the presiding judge or justice or, before the proceedings begin, to the judge or C. 20 Anti-terror justice who will preside at the proceedings or, if that judge or justice has not been determined, to any judge or justice having jurisdiction in the judicial district where the proceedings will take place. Factors to be considered (3) In determining whether to make the order, the judge or justice shall consider (a) the age of the witness; (b) the witness’s mental or physical disabilities, if any; (c) the right to a fair and public hearing; (d) the nature of the offence; (e) whether the witness needs the order to protect them from intimidation or retaliation; (f) whether the order is needed to protect the security of anyone known to the witness; (g) society’s interest in encouraging the reporting of offences and the participation of victims and witnesses in the criminal justice process; (h) the importance of the witness’s testimony to the case; (i) whether effective alternatives to the making of the proposed order are available in the circumstances; (j) the salutary and deleterious effects of the proposed order; and (k) any other factor that the judge or justice considers relevant. No adverse inference (4) No adverse inference may be drawn from the fact that an order is, or is not, made under this section. 23. Paragraph (a.1) of the definition “primary designated offence” in section 487.04 of the Act is amended by adding the following after subparagraph (i.09): (i.091) subsection 83.221(1) (advocating or promoting commission of terrorism offences), 24. (1) Subsection 810.01(1) of the Act is replaced by the following: 2013-2014-2015 Fear of certain offences Loi antiterro 810.01 (1) A person who fears on reasonable grounds that another person will commit an offence under section 423.1 or a criminal organization offence may, with the Attorney General’s consent, lay an information before a provincial court judge. (2) Section 810.01 of the Act is amended by adding the following after subsection (7): Definition of “Attorney General” (8) With respect to proceedings under this section, “Attorney General” means either the Attorney General of Canada or the Attorney General of the province in which those proceedings are taken and includes the lawful deputy of any of them. 25. (1) The Act is amended by adding the following after section 810.01: Fear of terrorism offence 810.011 (1) A person who fears on reasonable grounds that another person may commit a terrorism offence may, with the Attorney General’s consent, lay an information before a provincial court judge. Appearances (2) The provincial court judge who receives an information under subsection (1) may cause the parties to appear before a provincial court judge. Adjudication (3) If the provincial court judge before whom the parties appear is satisfied by the evidence adduced that the informant has reasonable grounds for the fear, the judge may order that the defendant enter into a recognizance, with or without sureties, to keep the peace and be of good behaviour for a period of not more than 12 months. Duration extended (4) However, if the provincial court judge is also satisfied that the defendant was convicted previously of a terrorism offence, the judge may order that the defendant enter into the recognizance for a period of not more than five years. Refusal to enter into recognizance (5) The provincial court judge may commit the defendant to prison for a term of not more than 12 months if the defendant fails or refuses to enter into the recognizance. C. 20 Conditions in recognizance (6) The provincial court judge may add any reasonable conditions to the recognizance that the judge considers desirable to secure the good conduct of the defendant, including conditions that require the defendant Anti-terror (a) to participate in a treatment program; (b) to wear an electronic monitoring device, if the Attorney General makes that request; (c) to return to and remain at their place of residence at specified times; or (d) to abstain from the consumption of drugs, except in accordance with a medical prescription, of alcohol or of any other intoxicating substance. Conditions — firearms (7) The provincial court judge shall consider whether it is desirable, in the interests of the defendant’s safety or that of any other person, to prohibit the defendant from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, ammunition, prohibited ammunition or explosive substance, or all of those things. If the judge decides that it is desirable to do so, the judge shall add that condition to the recognizance and specify the period during which it applies. Surrender, etc. (8) If the provincial court judge adds a condition described in subsection (7) to a recognizance, the judge shall specify in the recognizance how the things referred to in that subsection that are in the defendant’s possession shall be surrendered, disposed of, detained, stored or dealt with and how the authorizations, licences and registration certificates that are held by the defendant shall be surrendered. Condition — passport (9) The provincial court judge shall consider whether it is desirable, to secure the good conduct of the defendant, to include in the recognizance a condition that the defendant deposit, in the specified manner, any passport or other travel document issued in their name that is in their possession or control. If the judge decides that it is desirable, the judge shall add the condition to the recognizance and specify the period during which it applies. Condition — specified geographic area (10) The provincial court judge shall consider whether it is desirable, to secure the good conduct of the defendant, to include in the 2013-2014-2015 Loi antiterro recognizance a condition that the defendant remain within a specified geographic area unless written permission to leave that area is obtained from the judge or any individual designated by the judge. If the judge decides that it is desirable, the judge shall add the condition to the recognizance and specify the period during which it applies. Reasons (11) If the provincial court judge does not add a condition described in subsection (7), (9) or (10) to a recognizance, the judge shall include in the record a statement of the reasons for not adding it. Variance of conditions (12) A provincial court judge may, on application of the informant, the Attorney General or the defendant, vary the conditions fixed in the recognizance. Other provisions to apply (13) Subsections 810(4) and (5) apply, with any modifications that the circumstances require, to recognizances made under this section. Definition of “Attorney General” (14) With respect to proceedings under this section, “Attorney General” means either the Attorney General of Canada or the Attorney General of the province in which those proceedings are taken and includes the lawful deputy of any of them. (2) Subsection 810.011(6) of the Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after paragraph (d): (e) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation on the demand of a peace officer, a probation officer or someone designated under paragraph 810.3(2)(a) to make a demand, at the place and time and on the day specified by the person making the demand, if that person has reasonable grounds to believe that the defendant has breached a condition of the recognizance that requires them to abstain from the consumption of drugs, alcohol or any other intoxicating substance; or (f) to provide, for the purpose of analysis, a sample of a bodily substance prescribed by regulation at regular intervals that are C. 20 Anti-terror specified, in a notice in Form 51 served on the defendant, by a probation officer or a person designated under paragraph 810.3(2)(b) to specify them, if a condition of the recognizance requires the defendant to abstain from the consumption of drugs, alcohol or any other intoxicating substance. 26. The Act is amended by adding the following after section 810.2: Video conference 810.21 If a defendant is required to appear under any of sections 83.3 and 810 to 810.2, a provincial court judge may, on application of the prosecutor, order that the defendant appear by video conference if the judge is satisfied that it would serve the proper administration of justice, including by ensuring a fair and efficient hearing and enhancing access to justice. Transfer of order 810.22 (1) If a person who is bound by an order under any of sections 83.3 and 810 to 810.2 becomes a resident of — or is charged with, convicted of or discharged under section 730 of an offence, including an offence under section 811, in — a territorial division other than the territorial division in which the order was made, on application of a peace officer or the Attorney General, a provincial court judge may, subject to subsection (2), transfer the order to a provincial court judge in that other territorial division and the order may then be dealt with and enforced by the provincial court judge to whom it is transferred in all respects as if that provincial court judge had made the order. Attorney General’s consent (2) The transfer may be granted only with (a) the consent of the Attorney General of the province in which the order was made, if the two territorial divisions are not in the same province; or (b) the consent of the Attorney General of Canada, if the information that led to the issuance of the order was laid with the consent of the Attorney General of Canada. 2013-2014-2015 If judge unable to act Loi antiterro (3) If the judge who made the order or a judge to whom an order has been transferred is for any reason unable to act, the powers of that judge in relation to the order may be exercised by any other judge of the same court. 27. (1) The portion of section 811 of the Act before paragraph (a) is replaced by the following: Breach of recognizance 811. A person bound by a recognizance under any of sections 83.3 and 810 to 810.2 who commits a breach of the recognizance is guilty of (2) Paragraphs 811(a) and (b) of the Act are replaced by the following: (a) an indictable offence and is liable to imprisonment for a term of not more than four years; or (b) an offence punishable on summary conviction and is liable to imprisonment for a term of not more than 18 months. TRANSITIONAL PROVISION Information — terrorism offence 28. If an information has been laid under subsection 810.01(1) of the Criminal Code before the day on which this section comes into force by a person who fears on reasonable grounds that another person will commit a terrorism offence and a provincial court judge has not made a final determination with respect to the information, the information is deemed, on that day, to have been laid under subsection 810.011(1) of that Act. CONSEQUENTIAL AMENDMENTS R.S., c. P-20 Prisons and Reformatories Act 29. The portion of the definition “prisoner” in subsection 2(1) of the Prisons and Reformatories Act after paragraph (b) is replaced by the following: who is confined in a prison pursuant to a sentence for an offence under a provision of an Act of Parliament or any of its regulations, or C. 20 Anti-terror pursuant to a committal for failure or refusal to enter into a recognizance under any of sections 83.3 and 810 to 810.2 of the Criminal Code; 1992, c. 20 Corrections and Conditional Release Act 30. Section 1 of Schedule I to the Corrections and Conditional Release Act is amended by adding the following after paragraph (a.91): (a.92) subsection 83.221(1) (advocating or promoting commission of terrorism offences); 1997, c. 36 Customs Tariff 31. The Description of Goods of tariff item No. 9899.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by adding a reference to “Writings, signs, visible representations or audio recordings that constitute terrorist propaganda within the meaning of subsection 83.222(8) of the Criminal Code;” as a separate provision before the provision “Posters and handbills depicting scenes of crime or violence; or”. 2002, c. 1 Youth Criminal Justice Act 32. Subsection 14(2) of the Youth Criminal Justice Act is replaced by the following: Orders (2) A youth justice court has jurisdiction to make orders against a young person under sections 83.3 (recognizance — terrorist activity),810 (recognizance — fear of injury or damage), 810.01 (recognizance — fear of certain offences), 810.011 (recognizance — fear of terrorism offence) and 810.2 (recognizance — fear of serious personal injury offence) of the Criminal Code. If the young person fails or refuses to enter into a recognizance referred to in any of those sections, the court may impose any one of the sanctions set out in subsection 42(2) (youth sentences) except that, in the case of an order under paragraph 42(2)(n) (custody and supervision order), it shall not exceed 30 days. 2013-2014-2015 Loi antiterro 33. Paragraph 142(1)(a) of the Act is replaced by the following: (a) in respect of an order under section 83.3 (recognizance — terrorist activity), 810 (recognizance — fear of injury or damage), 810.01 (recognizance — fear of certain offences), 810.011 (recognizance — fear of terrorism offence) or 810.2 (recognizance — fear of serious personal injury offence) of that Act or an offence under section 811 (breach of recognizance) of that Act; COORDINATING AMENDMENTS 2011, c. 7 34. (1) In this section, “other Act” means the Response to the Supreme Court of Canada Decision in R. v. Shoker Act. (2) On the first day on which both subsection 25(2) of this Act and section 11 of the other Act are in force, (a) the portion of subsection 810.3(1) of the Criminal Code before paragraph (a) is replaced by the following: Samples — designations and specifications 810.3 (1) For the purposes of sections 810, 810.01, 810.011, 810.1 and 810.2 and subject to the regulations, the Attorney General of a province or the minister of justice of a territory shall, with respect to the province or territory, (b) paragraphs 810.3(2)(a) and (b) of the Criminal Code are replaced by the following: (a) to make a demand for a sample of a bodily substance for the purposes of paragraphs 810(3.02)(b), 810.01(4.1)(f), 8 1 0 . 0 11 ( 6 ) ( e ) , 8 1 0 . 1 ( 3 . 0 2 ) ( h ) a n d 810.2(4.1)(f); and (b) to specify the regular intervals at which a defendant must provide a sample of a bodily substance for the purposes of paragraphs 810(3.02)(c), 810.01(4.1)(g), 810.011(6)(f), 810.1(3.02)(i) and 810.2(4.1)(g). C. 20 Anti-terror (c) subsections 810.3(3) and (4) of the Criminal Code are replaced by the following: Restriction (3) Samples of bodily substances referred to in sections 810, 810.01, 810.011, 810.1 and 810.2 may not be taken, analyzed, stored, handled or destroyed, and the records of the results of the analysis of the samples may not be protected or destroyed, except in accordance with the designations and specifications made under subsection (1). Destruction of samples (4) The Attorney General of a province or the minister of justice of a territory, or a person authorized by the Attorney General or minister, shall cause all samples of bodily substances provided under a recognizance under section 810, 810.01, 810.011, 810.1 or 810.2 to be destroyed within the period prescribed by regulation unless the samples are reasonably expected to be used as evidence in a proceeding for an offence under section 811. (d) paragraph 810.3(5)(a) of the Criminal Code is replaced by the following: (a) prescribing bodily substances for the purposes of sections 810, 810.01, 810.011, 810.1 and 810.2; (e) subsection 810.3(6) of the Criminal Code is replaced by the following: Notice — samples at regular intervals (6) The notice referred to in paragraph 810(3.02)(c), 810.01(4.1)(g), 810.011(6)(f), 810.1(3.02)(i) or 810.2(4.1)(g) must specify the places and times at which and the days on which the defendant must provide samples of a bodily substance under a condition described in that paragraph. The first sample may not be taken earlier than 24 hours after the defendant is served with the notice, and subsequent samples must be taken at regular intervals of at least seven days. (f) subsections 810.4(1) to (3) of the Criminal Code are replaced by the following: 2013-2014-2015 Loi antiterro Prohibition on use of bodily substance 810.4 (1) No person shall use a bodily substance provided under a recognizance under section 810, 810.01, 810.011, 810.1 or 810.2 except for the purpose of determining whether a defendant is complying with a condition in the recognizance that they abstain from the consumption of drugs, alcohol or any other intoxicating substance. Prohibition on use or disclosure of result (2) Subject to subsection (3), no person shall use, disclose or allow the disclosure of the results of the analysis of a bodily substance provided under a recognizance under section 810, 810.01, 810.011, 810.1 or 810.2. Exception (3) The results of the analysis of a bodily substance provided under a recognizance under section 810, 810.01, 810.011, 810.1 or 810.2 may be disclosed to the defendant to whom they relate, and may also be used or disclosed in the course of an investigation of, or in a proceeding for, an offence under section 811 or, if the results are made anonymous, for statistical or other research purposes. (3) On the first day on which both subsection 25(2) of this Act and section 12 of the other Act are in force, subsection 811.1(1) of the Criminal Code is replaced by the following: Proof of certificate of analyst — bodily substance 811.1 (1) In a prosecution for breach of a condition in a recognizance under section 810, 810.01, 810.011, 810.1 or 810.2 that a defendant not consume drugs, alcohol or any other intoxicating substance, a certificate purporting to be signed by an analyst that states that the analyst has analyzed a sample of a bodily substance and that states the result of the analysis is admissible in evidence and, in the absence of evidence to the contrary, is proof of the statements contained in the certificate without proof of the signature or official character of the person who appears to have signed the certificate. (4) On the first day on which both subsection 25(2) of this Act and section 13 of the other Act are in force, the section C. 20 Anti-terror references after the heading “FORM 51” in Form 51 in Part XXVIII of the Criminal Code are replaced by the following: (Paragraphs 732.1(3)(c.2), 742.3(2)(a.2), 810(3.02)(c), 810.01(4.1)(g), 810.011(6)(f), 810.1(3.02)(i) and 810.2(4.1)(g)) (5) If section 26 of this Act comes into force before section 11 of the other Act, then the portion of that section 11 before the section 810.3 that it enacts is replaced by the following: 11. The Act is amended by adding the following after section 810.22: (6) If section 26 of this Act comes into force on the same day as section 11 of the other Act, then that section 11 is deemed to have come into force before that section 26. 2014, c. 31 35. On the first day on which both section 16 of this Act and subsection 16(2) of the Protecting Canadians from Online Crime Act are in force, (a) the portion of subsection 83.223(1) of the Criminal Code before paragraph (a) is replaced by the following: Order to computer system’s custodian 83.223 (1) If a judge is satisfied by information on oath that there are reasonable grounds to believe that there is material — that is terrorist propaganda or computer data that makes terrorist propaganda available — stored on and made available to the public through a computer system that is within the court’s jurisdiction, the judge may order the computer system’s custodian to (b) subsection 83.223(5) of the Criminal Code is replaced by the following: Order of deletion (5) If the court is satisfied, on a balance of probabilities, that the material is available to the public and is terrorist propaganda or computer data that makes terrorist propaganda available, it may order the computer system’s custodian to delete the material. (c) subsection 83.223(7) of the Criminal Code is replaced by the following: 2013-2014-2015 Return of material Loi antiterro (7) If the court is not satisfied that the material is available to the public and is terrorist propaganda or computer data that makes terrorist propaganda available, the court shall order that the electronic copy be returned to the computer system’s custodian and terminate the order under paragraph (1)(b). (d) the definition “data” in subsection 83.223(11) of the Criminal Code is repealed; (e) subsection 83.223(11) of the Criminal Code is amended by adding the following in alphabetical order: “computer data” « données informatiques » “computer data” has the same meaning as in subsection 342.1(2). Bill S-7 36. (1) Subsections (2) to (9) apply if Bill S-7, introduced in the 2nd session of the 41st Parliament and entitled the Zero Tolerance for Barbaric Cultural Practices Act (in this section referred to as the “other Act”), receives royal assent. (2) If subsection 25(1) of this Act comes into force before section 11 of the other Act, then the portion of that section 11 before the section 810.02 that it enacts is replaced by the following: 11. The Act is amended by adding the following after section 810.011: (3) If subsection 25(1) of this Act comes into force on the same day as section 11 of the other Act, then that section 11 is deemed to have come into force before that subsection 25(1). (4) If subsection 27(1) of this Act comes into force before section 12 of the other Act, then that section 12 is repealed. (5) If subsection 27(1) of this Act comes into force on the same day as section 12 of the other Act, then that section 12 is deemed to have come into force before that subsection 27(1). (6) If section 29 of this Act comes into force before section 13 of the other Act, then that section 13 is repealed. C. 20 Anti-terror (7) If section 29 of this Act comes into force on the same day as section 13 of the other Act, then that section 13 is deemed to have come into force before that section 29. (8) On the first day on which both section 32 of this Act and section 14 of the other Act are in force, subsection 14(2) of the Youth Criminal Justice Act is replaced by the following: Orders (2) A youth justice court has jurisdiction to make orders against a young person under sections 83.3 (recognizance — terrorist activity), 810 (recognizance — fear of injury or damage), 810.01 (recognizance — fear of certain offences), 810.011 (recognizance — fear of terrorism offence), 810.02 (recognizance — fear of forced marriage or marriage under age of 16 years) and 810.2 (recognizance — fear of serious personal injury offence) of the Criminal Code. If the young person fails or refuses to enter into a recognizance referred to in any of those sections, the court may impose any one of the sanctions set out in subsection 42(2) (youth sentences) except that, in the case of an order under paragraph 42(2)(n) (custody and supervision order), it shall not exceed 30 days. (9) On the first day on which both section 33 of this Act and section 15 of the other Act are in force, paragraph 142(1)(a) of the Youth Criminal Justice Act is replaced by the following: (a) in respect of an order under section 83.3 (recognizance — terrorist activity), 810 (recognizance — fear of injury or damage), 810.01 (recognizance — fear of certain offences), 810.011 (recognizance — fear of terrorism offence), 810.02 (recognizance — fear of forced marriage or marriage under age of 16 years) or 810.2 (recognizance — fear of serious personal injury offence) of that Act or an offence under section 811 (breach of recognizance) of that Act; 2013-2014-2015 Bill C-26 Loi antiterro 37. (1) Subsections (2) to (4) apply if Bill C-26, introduced in the 2nd session of the 41st Parliament and entitled the Tougher Penalties for Child Predators Act (in this section referred to as the “other Act”), receives royal assent. (2) If subsection 27(2) of this Act comes into force before section 19 of the other Act, then that section 19 is repealed. (3) If section 19 of the other Act comes into force before subsection 27(2) of this Act, then that subsection 27(2) is repealed. (4) If subsection 27(2) of this Act comes into force on the same day as section 19 of the other Act, then that subsection 27(2) is deemed to have come into force before that section 19 and subsection (2) applies as a consequence. Bill C-32 38. (1) Subsections (2) and (3) apply if Bill C-32, introduced in the 2nd session of the 41st Parliament and entitled the Victims Bill of Rights Act (in this section referred to as the “other Act”), receives royal assent. (2) On the first day on which both this Act has received royal assent and section 15 of the other Act is in force, subsection 486.2(3) of the Criminal Code is amended by adding the following after paragraph (f): (f.1) whether the order is needed to protect the witness’s identity if they have had, have or will have responsibilities relating to national security or intelligence; (3) On the first day on which both this Act has received royal assent and section 17 of the other Act is in force, subsection 486.31(3) of the Criminal Code is amended by adding the following after paragraph (e): (e.1) whether the order is needed to protect the witness’s identity if they have had, have or will have responsibilities relating to national security or intelligence; C. 20 Anti-terror COMING INTO FORCE Thirty days after royal assent 39. (1) Subsection 15(2), sections 17, 18 and 24, subsection 25(1) and sections 26 to 29, 32 and 33 come into force 30 days after the day on which this Act receives royal assent. Subsection 25(2) (2) Subsection 25(2) comes into force on the later of 30 days after the day on which this Act receives royal assent and the day on which subsection 8(3) of the Response to the Supreme Court of Canada Decision in R. v. Shoker Act comes into force. PART 4 R.S., c. C-23 CANADIAN SECURITY INTELLIGENCE SERVICE ACT 40. Section 6 of the Canadian Security Intelligence Service Act is amended by adding the following after subsection (4): Measures to reduce threats to the security of Canada (5) The reports shall include, among other things, the following information in respect of the Service’s operational activities, during the period for which the report is made, to reduce threats to the security of Canada: (a) for each of the paragraphs of the definition “threats to the security of Canada” in section 2, a general description of the measures that were taken during the period in respect of the threat within the meaning of that paragraph and the number of those measures; (b) the number of warrants issued under subsection 21.1(3) during the period and the number of applications for warrants made under subsection 21.1(1) that were refused during the period; and (c) for each threat to the security of Canada for which warrants have been issued under subsection 21.1(3) before or during the period, a general description of the measures that were taken under the warrants during the period. 41. Subsection 7(2) of the Act is replaced by the following: 2013-2014-2015 Consultation with Deputy Minister — warrant Loi antiterro (2) The Director or any employee who is designated by the Minister for the purpose of applying for a warrant under section 21, 21.1 or 23 shall consult the Deputy Minister before applying for the warrant or the renewal of the warrant. 42. The Act is amended by adding the following after section 12: Measures to reduce threats to the security of Canada 12.1 (1) If there are reasonable grounds to believe that a particular activity constitutes a threat to the security of Canada, the Service may take measures, within or outside Canada, to reduce the threat. Limits (2) The measures shall be reasonable and proportional in the circumstances, having regard to the nature of the threat, the nature of the measures and the reasonable availability of other means to reduce the threat. Warrant (3) The Service shall not take measures to reduce a threat to the security of Canada if those measures will contravene a right or freedom guaranteed by the Canadian Charter of Rights and Freedoms or will be contrary to other Canadian law, unless the Service is authorized to take them by a warrant issued under section 21.1. Clarification (4) For greater certainty, nothing in subsection (1) confers on the Service any law enforcement power. Prohibited conduct 12.2 (1) In taking measures to reduce a threat to the security of Canada, the Service shall not (a) cause, intentionally or by criminal negligence, death or bodily harm to an individual; (b) wilfully attempt in any manner to obstruct, pervert or defeat the course of justice; or (c) violate the sexual integrity of an individual. Definition of “bodily harm” (2) In subsection (1), “bodily harm” has the same meaning as in section 2 of the Criminal Code. 43. Paragraph 21(2)(h) of the Act is replaced by the following: C. 20 Anti-terror (h) any previous application made under subsection (1) in relation to a person who is identified in the affidavit in accordance with paragraph (d), the date on which each such application was made, the name of the judge to whom it was made and the judge’s decision on it. 44. The Act is amended by adding the following after section 21: Application for warrant — measures to reduce threats to the security of Canada 21.1 (1) If the Director or any employee who is designated by the Minister for the purpose believes on reasonable grounds that a warrant under this section is required to enable the Service to take measures, within or outside Canada, to reduce a threat to the security of Canada, the Director or employee may, after having obtained the Minister’s approval, make an application in accordance with subsection (2) to a judge for a warrant under this section. Matters to be specified in application (2) An application to a judge under subsection (1) shall be made in writing and be accompanied by the applicant’s affidavit deposing to the following matters: (a) the facts relied on to justify the belief on reasonable grounds that a warrant under this section is required to enable the Service to take measures to reduce a threat to the security of Canada; (b) the measures proposed to be taken; (c) the reasonableness and proportionality, in the circumstances, of the proposed measures, having regard to the nature of the threat, the nature of the measures and the reasonable availability of other means to reduce the threat; (d) the identity of the persons, if known, who are directly affected by the proposed measures; (e) the persons or classes of persons to whom the warrant is proposed to be directed; (f) a general description of the place where the warrant is proposed to be executed, if a general description of that place can be given; 2013-2014-2015 Loi antiterro (g) the period, not exceeding 60 days or 120 days, as the case may be, for which the warrant is requested to be in force that is applicable by virtue of subsection (6); and (h) any previous application made under subsection (1) in relation to a person who is identified in the affidavit in accordance with paragraph (d), the date on which each such application was made, the name of the judge to whom it was made and the judge’s decision on it. Issuance of warrant (3) Despite any other law but subject to the Statistics Act, if the judge to whom an application under subsection (1) is made is satisfied of the matters referred to in paragraphs (2)(a) and (c) that are set out in the affidavit accompanying the application, the judge may issue a warrant authorizing the persons to whom it is directed to take the measures specified in it and, for that purpose, (a) to enter any place or open or obtain access to any thing; (b) to search for, remove or return, or examine, take extracts from or make copies of or record in any other manner the information, record, document or thing; (c) to install, maintain or remove any thing; or (d) to do any other thing that is reasonably necessary to take those measures. Measures taken outside Canada (4) Without regard to any other law, including that of any foreign state, a judge may, in a warrant issued under subsection (3), authorize the measures specified in it to be taken outside Canada. Matters to be specified in warrant (5) There shall be specified in a warrant issued under subsection (3) (a) the measures authorized to be taken; (b) the identity of the persons, if known, who are directly affected by the measures; (c) the persons or classes of persons to whom the warrant is directed; C. 20 Anti-terror (d) a general description of the place where the warrant may be executed, if a general description of that place can be given; (e) the period for which the warrant is in force; and (f) any terms and conditions that the judge considers advisable in the public interest. Maximum duration of warrant (6) A warrant shall not be issued under subsection (3) for a period exceeding (a) 60 days if the warrant is issued to enable the Service to take measures to reduce a threat to the security of Canada within the meaning of paragraph (d) of the definition “threats to the security of Canada” in section 2; or (b) 120 days in any other case. 45. Section 23 of the Act is replaced by the following: Renewal of warrant — measures to reduce threats to the security of Canada 22.1 (1) On application in writing to a judge for the renewal of a warrant issued under subsection 21.1(3) made by a person who is entitled, after having obtained the Minister’s approval, to apply for such a warrant and who believes on reasonable grounds that the warrant continues to be required to enable the Service to take the measures specified in it to reduce a threat to the security of Canada, the judge may renew the warrant if the judge is satisfied by evidence on oath of the following matters: (a) the facts relied on to justify the belief on reasonable grounds that the warrant continues to be required to enable the Service to take the measures specified in it to reduce a threat to the security of Canada; and (b) the continued reasonableness and proportionality, in the circumstances, of the measures specified in the warrant, having regard to the nature of the threat, the nature of the measures and the reasonable availability of other means to reduce the threat. 2013-2014-2015 Loi antiterro Limits on renewal (2) A warrant issued under subsection 21.1(3) may be renewed only twice, with each renewal being for a period not exceeding the period for which it may be issued under subsection 21.1(6). Limits on execution of warrant 22.2 A person to whom — or a person who is included in a class of persons to whom — a warrant issued under section 21.1 is directed may take the measures specified in it only if, at the time that they take them, they believe on reasonable grounds that the measures are reasonable and proportional in the circumstances, having regard to the nature of the threat to the security of Canada, the nature of the measures and the reasonable availability of other means to reduce the threat. Assistance order 22.3 (1) A judge may order any person to provide assistance if the person’s assistance may reasonably be considered to be required to give effect to a warrant issued under section 21 or 21.1. Confidentiality (2) The judge may include in the order any measure that the judge considers necessary in the public interest to ensure the confidentiality of the order, including the identity of any person who is required to provide assistance under the order and any other information concerning the provision of the assistance. Warrant authorizing removal 23. (1) On application in writing by the Director or any employee who is designated by the Minister for the purpose, a judge may, if the judge thinks fit, issue a warrant authorizing the persons to whom the warrant is directed to remove from any place any thing installed in accordance with a warrant issued under subsection 21(3) or 21.1(3) and, for that purpose, to enter any place or open or obtain access to any thing. Matters to be specified in warrant (2) There shall be specified in a warrant issued under subsection (1) the matters referred to in paragraphs 21(4)(c) to (f) or 21.1(5)(c) to (f), as the case may be. 46. The Act is amended by adding the following after section 24: C. 20 Authorization to request assistance 24.1 (1) A person to whom — or a person who is included in a class of persons to whom — a warrant issued under section 21.1 is directed may request that another person assist them in taking any measure that the requester is authorized to take under the warrant if the requester believes on reasonable grounds that the measure is reasonable and proportional in the circumstances, having regard to the nature of the threat to the security of Canada, the nature of the measure and the reasonable availability of other means to reduce the threat. Person giving assistance (2) A person to whom a request is made under subsection (1) is justified in assisting the requester in taking the measure if the person believes on reasonable grounds that the requester has the authority to take the measure. Anti-terror 47. Paragraph 25(a) of the Act is replaced by the following: (a) the use or disclosure in accordance with this Act of any communication intercepted under the authority of a warrant issued under section 21 or 21.1; or 48. Sections 26 and 27 of the Act are replaced by the following: Exclusion of Part VI of Criminal Code 26. Part VI of the Criminal Code does not apply in relation to any interception of a communication under the authority of a warrant issued under section 21 or 21.1 or in relation to any communication so intercepted. Hearing of applications 27. An application under section 21, 21.1 or 23 for a warrant, an application under section 22 or 22.1 for the renewal of a warrant or an application for an order under section 22.3 shall be heard in private in accordance with regulations made under section 28. 49. Paragraphs 28(a) and (b) of the Act are replaced by the following: (a) prescribing the forms of warrants that may be issued under section 21, 21.1 or 23; (b) governing the practice and procedure of, and security requirements applicable to, hearings of applications for those warrants, for renewals of those warrants and for orders that may be made under section 22.3; and 2013-2014-2015 Loi antiterro 50. Section 38 of the Act is amended by adding the following after subsection (1): Review of measures (1.1) In reviewing the performance by the Service of its duties and functions the Review Committee shall, each fiscal year, review at least one aspect of the Service’s performance in taking measures to reduce threats to the security of Canada. 51. Section 53 of the Act is renumbered as subsection 53(1) and is amended by adding the following: Additional information (2) In addition, the report shall specify the number of warrants issued under section 21.1 in the fiscal year and the number of applications for warrants made under that section that were refused in that year. PART 5 2001, c. 27 IMMIGRATION AND REFUGEE PROTECTION ACT AMENDMENTS TO THE ACT 52. Subsection 72(1) of the Immigration and Refugee Protection Act is replaced by the following: Application for judicial review 72. (1) Judicial review by the Federal Court with respect to any matter — a decision, determination or order made, a measure taken or a question raised — under this Act is, subject to section 86.1, commenced by making an application for leave to the Court. 53. Paragraph 74(d) of the Act is replaced by the following: (d) subject to section 87.01, an appeal to the Federal Court of Appeal may be made only if, in rendering judgment, the judge certifies that a serious question of general importance is involved and states the question. 54. Subsections 77(2) and (3) of the Act are replaced by the following: C. 20 Filing of evidence and summary (2) When the certificate is referred, the Minister shall file with the Court the information and other evidence that is relevant to the ground of inadmissibility stated in the certificate and on which the certificate is based, as well as a summary of information and other evidence that enables the person named in the certificate to be reasonably informed of the case made by the Minister but that does not include anything that, in the Minister’s opinion, would be injurious to national security or endanger the safety of any person if disclosed. Effect of referral (3) Once the certificate is referred, no proceeding under this Act respecting the person who is named in the certificate — other than proceedings relating to sections 79.1, 82 to 82.31, 112 and 115 — may be commenced or continued until the judge determines whether the certificate is reasonable. Anti-terror 55. The Act is amended by adding the following after section 79: Appeal by Minister 79.1 (1) Despite section 79, the Minister may, without it being necessary for the judge to certify that a serious question of general importance is involved, appeal, at any stage of the proceeding, any decision made in the proceeding requiring the disclosure of information or other evidence if, in the Minister’s opinion, the disclosure would be injurious to national security or endanger the safety of any person. Effects of appeal (2) The appeal suspends the execution of the decision, as well as the proceeding under section 78, until the appeal has been finally determined. 56. The Act is amended by adding the following after section 82.3: Appeal by Minister 82.31 (1) Despite section 82.3, the Minister may, without it being necessary for the judge to certify that a serious question of general importance is involved, appeal, at any stage of the proceeding, any decision made in the proceeding requiring the disclosure of information or other evidence if, in the Minister’s opinion, the disclosure would be injurious to national security or endanger the safety of any person. 2013-2014-2015 Effects of appeal Loi antiterro (2) The appeal suspends the execution of the decision until the appeal has been finally determined. 57. (1) Subsection 83(1) of the Act is amended by adding the following after paragraph (c): (c.1) on the request of the Minister, the judge may exempt the Minister from the obligation to provide the special advocate with a copy of information under paragraph 85.4(1)(b) if the judge is satisfied that the information does not enable the permanent resident or foreign national to be reasonably informed of the case made by the Minister; (c.2) for the purpose of deciding whether to grant an exemption under paragraph (c.1), the judge may ask the special advocate to make submissions and may communicate with the special advocate to the extent required to enable the special advocate to make the submissions, if the judge is of the opinion that considerations of fairness and natural justice require it; (2) Subsection 83(1) of the Act is amended by striking out “and” at the end of paragraph (i), by adding “and” at the end of paragraph (j) and by adding the following after paragraph (j): (k) the judge shall not base a decision on information that the Minister is exempted from providing to the special advocate, shall ensure the confidentiality of that information and shall return it to the Minister. 58. Section 84 of the Act is replaced by the following: Protection of information on appeal 84. Section 83 — other than the obligation to provide a summary — and sections 85.1 to 85.5 apply in respect of an appeal under section 79, 79.1, 82.3 or 82.31 and in respect of any further appeal, with any necessary modifications. 59. Subsection 85.4(1) of the Act is replaced by the following: Obligation to provide information 85.4 (1) Subject to paragraph 83(1)(c.1), the Minister shall, within a period set by the judge, C. 20 Anti-terror (a) provide the special advocate with a copy of the information and other evidence that is relevant to the case made by the Minister in a proceeding under any of sections 78 and 82 to 82.2, on which the certificate or warrant is based and that has been filed with the Federal Court, but that is not disclosed to the permanent resident or foreign national and their counsel; and (b) provide the special advocate with a copy of any other information that is in the Minister’s possession and that is relevant to the case made by the Minister in a proceeding under any of sections 78 and 82 to 82.2, but on which the certificate or warrant is not based and that has not been filed with the Federal Court. 60. Section 87 of the Act is replaced by the following: Judicial review 86.1 (1) The Minister may, at any stage of the proceeding, apply for judicial review of any decision made in a proceeding referred to in section 86 requiring the disclosure of information or other evidence if, in the Minister’s opinion, the disclosure would be injurious to national security or endanger the safety of any person. The application may be made without an application for leave. Effects of judicial review (2) The making of the application suspends the execution of the decision and, except in the case of a detention review, the proceeding referred to in section 86, until the application has been finally determined. Application for nondisclosure — judicial review and appeal 87. The Minister may, during a judicial review, apply for the non-disclosure of information or other evidence. Section 83 — other than the obligations to appoint a special advocate and to provide a summary — applies in respect of the proceeding and in respect of any appeal of a decision made in the proceeding, with any necessary modifications. Appeal by Minister 87.01 (1) The Minister may, without it being necessary for the judge to certify that a serious question of general importance is involved, appeal, at any stage of the proceeding, to the Federal Court of Appeal any decision made in a 2013-2014-2015 Loi antiterro judicial review requiring the disclosure of information or other evidence if, in the Minister’s opinion, the disclosure would be injurious to national security or endanger the safety of any person. Effects of appeal (2) The appeal suspends the execution of the decision, as well as the judicial review, until the appeal has been finally determined. TRANSITIONAL PROVISION Cases excluded from application of this Part 61. The amendments made by this Part do not apply in respect of an application, proceeding or matter that is pending or in progress under Division 9 of Part 1 of the Immigration and Refugee Protection Act immediately before the coming into force of this Part, or in respect of any appeal or judicial review, commenced on or after that coming into force, of a decision made in such an application, proceeding or matter. COMING INTO FORCE Order in council 62. This Part comes into force on a day to be fixed by order of the Governor in Council. C. 20 Anti-terrorism, 2 SCHEDULE (Section 2) SCHEDULE 1 (Section 2 and subsection 10(2)) EXCLUDED INSTITUTIONS 2013-2014-2015 Loi antiterroriste SCHEDULE 2 (Section 2 and subsection 10(2)) ADDITIONAL INSTITUTIONS Office of the Communications Security Establishment Commissioner Bureau du commissaire du Centre de la sécurité des télécommunications C. 20 Anti-terrorism, 2 SCHEDULE 3 (Subsections 5(1) and 10(3)) RECIPIENT GOVERNMENT OF CANADA INSTITUTIONS AND THEIR HEADS Column 1 Column 2 Recipient Institution Head Canada Border Services Agency President of the Canada Agence des services frontaliers Border Services Agency du Canada Canada Revenue Agency Agence du revenu du Canada Commissioner of Revenue Canadian Armed Forces Forces armées canadiennes Chief of the Defence Staff Canadian Food Inspection Agency President of the Canadian Food Inspection Agency Agence canadienne d’inspection des aliments Canadian Nuclear Safety ComPresident of the Canamission dian Nuclear Safety Commission canadienne de sû- Commission reté nucléaire Canadian Security Intelligence Director of the Canadian Service Security Intelligence Service canadien du renseigne- Service ment de sécurité Communications Security Estab- Chief of the Communilishment cations Security EstabCentre de la sécurité des télé- lishment communications Department of Citizenship and Immigration Minister of Citizenship and Immigration Ministère de la Citoyenneté et de l’Immigration Department of Finance Minister of Finance Ministère des Finances Department of Foreign Affairs, Trade and Development Ministère des Affaires étrangères, du Commerce et du Développement Minister of Foreign Affairs 2013-2014-2015 Loi antiterroriste Column 1 Column 2 Recipient Institution Head Department of Health Minister of Health Ministère de la Santé Department of National Defence Minister of National Ministère de la Défense natio- Defence nale Department of Public Safety and Minister of Public Emergency Preparedness Safety and Emergency Preparedness Ministère de la Sécurité publique et de la Protection civile Department of Transport Minister of Transport Ministère des Transports Financial Transactions and Reports Analysis Centre of Canada Centre d’analyse des opérations et déclarations financières du Canada Director of the Financial Transactions and Reports Analysis Centre of Canada Public Health Agency of Canada Chief Public Health OfAgence de la santé publique du ficer Canada Royal Canadian Mounted Police Commissioner of the Gendarmerie royale du Canada Royal Canadian Mounted Police Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 34 An Act to amend the Criminal Code (law enforcement animals, military animals and service animals) ASSENTED TO 23rd JUNE, 2015 BILL C-35 SUMMARY This enactment amends the Criminal Code to better protect law enforcement animals, military animals and service animals and to ensure that offenders who harm those animals or assault peace officers are held fully accountable. 62-63-64 ELIZABETH II —————— CHAPTER 34 An Act to amend the Criminal Code (law enforcement animals, military animals and service animals) [Assented to 23rd June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title R.S., c. C-46 1. This Act may be cited as the Justice for Animals in Service Act (Quanto’s Law). CRIMINAL CODE 2. The Criminal Code is amended by adding the following after section 270.02: Sentences to be served consecutively 270.03 A sentence imposed on a person for an offence under subsection 270(1) or 270.01(1) or section 270.02 committed against a law enforcement officer, as defined in subsection 445.01(4), shall be served consecutively to any other punishment imposed on the person for an offence arising out of the same event or series of events. 3. The Act is amended by adding the following after section 445: Killing or injuring certain animals 445.01 (1) Every one commits an offence who, wilfully and without lawful excuse, kills, maims, wounds, poisons or injures a law enforcement animal while it is aiding a law enforcement officer in carrying out that officer’s duties, a military animal while it is aiding a member of the Canadian Forces in carrying out that member’s duties or a service animal. C. 34 Punishment (2) Every one who commits an offence under subsection (1) is guilty of Criminal Code (law enforcement animal (a) an indictable offence and liable to imprisonment for a term of not more than five years and, if a law enforcement animal is killed in the commission of the offence, to a minimum punishment of imprisonment for a term of six months; or (b) an offence punishable on summary conviction and liable to a fine of not more than $10,000 or to imprisonment for a term of not more than 18 months or to both. Sentences to be served consecutively (3) A sentence imposed on a person for an offence under subsection (1) committed against a law enforcement animal shall be served consecutively to any other punishment imposed on the person for an offence arising out of the same event or series of events. Definitions (4) The following definitions apply in this section. “law enforcement animal” « animal d’assistance policière » “law enforcement officer” « agent de contrôle d’application de la loi » “military animal” « animal d’assistance militaire » “service animal” « animal d’assistance » “law enforcement animal” means a dog or horse that is trained to aid a law enforcement officer in carrying out that officer’s duties. “law enforcement officer” means a police officer, a police constable or any person referred to in paragraph (b), (c.1), (d), (d.1), (e) or (g) of the definition “peace officer” in section 2. “military animal” means an animal that is trained to aid a member of the Canadian Forces in carrying out that member’s duties. “service animal” means an animal that is required by a person with a disability for assistance and is certified, in writing, as having been trained by a professional service animal institution to assist a person with a disability. 4. The Act is amended by adding the following after section 718.02: 2013-2014-2015 Objectives — offence against certain animals Code criminel (animaux d’assistance pol animaux d’ 718.03 When a court imposes a sentence for an offence under subsection 445.01(1), the court shall give primary consideration to the objectives of denunciation and deterrence of the conduct that forms the basis of the offence. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 35 An Act to amend the Railway Safety Act (safety of persons and property) ASSENTED TO 23rd JUNE, 2015 BILL C-627 SUMMARY This enactment amends the Railway Safety Act to improve public safety by providing authority to issue orders if a railway work or a railway operation poses a threat to the safety of persons or property. 62-63-64 ELIZABETH II —————— CHAPTER 35 An Act to amend the Railway Safety Act (safety of persons and property) [Assented to 23rd June, 2015] R.S., c. 32 (4th Supp.) Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. Subsection 9(1) of the Railway Safety Act is replaced by the following: Frivolous or vexatious objections 9. (1) Where the Minister is satisfied that an objection filed under subsection 8(2) is frivolous or vexatious or that the proposed railway work to which the objection relates is in the public interest, the Minister may send a notice to that effect to the person who filed the objection, and the objection shall thereupon be disregarded for all purposes of this Act. 2. (1) The portion of subsection 31(1) of the Act before paragraph (a) is replaced by the following: Inspector may forbid or restrict use of unsafe works or equipment 31. (1) If a railway safety inspector is of the opinion that the standard of construction or maintenance of a line work or railway equipment of a company poses a threat to safe railway operations or to the safety of persons or property, the inspector C. 35 Railway Safety (safety o (2) The portion of subsection 31(2) of the Act before paragraph (a) is replaced by the following: Inspector may forbid or restrict use of unsafe crossing work (2) If a railway safety inspector is of the opinion that the standard of construction or maintenance of a crossing work threatens safe railway operations or the safety of persons or property, the inspector, by notice sent to the person responsible for the maintenance of the crossing work and to the railway company concerned, (3) The portion of subsection 31(2.1) of the Act before paragraph (a) is replaced by the following: Unsafe use of road crossing (2.1) If a railway safety inspector is of the opinion that the method of operating a vehicle over a road crossing threatens safe railway operations or the safety of persons or property, the inspector, by notice sent to the driver or operator of the vehicle, (4) The portion of subsection 31(3) of the Act before paragraph (a) is replaced by the following: Inspector may forbid operation of certain works or equipment (3) If a railway safety inspector is of the opinion that the operation of a line work or railway equipment threatens the safety or security of railway operations or the safety of persons or property, the inspector, by notice sent to the company or to any other person who owns or leases the equipment, 2013-2014-2015 Sécurité ferroviaire (sécurité 3. (1) Section 32 of the Act is amended by adding the following after subsection (3.1): Railway operation (3.2) If the Minister is of the opinion that a railway operation poses a significant threat to the safety of persons or property or to the environment, the Minister may, by notice sent to the person responsible for the railway operation, order the person to take the necessary corrective measures. (2) Subsection 32(4) of the Act is replaced by the following: Contents of notice (4) An order contained in a notice under subsection (1), (3), (3.1) or (3.2) takes effect on the date of receipt of the notice. The notice shall indicate the address at which, and the date, being thirty days after the notice is sent, on or before which, the recipient of the notice may file a request for a review of the order. 4. Section 32.3 of the Act is replaced by the following: Stay of order 32.3 If a request for review is filed, an order made under subsection 32(1) or (3.1) shall be stayed until the matter is finally disposed of in accordance with section 32.1, 32.2 or 32.4. However, an order made under subsection 32(3) or (3.2) shall not be stayed pending a review under section 32.1, an appeal under section 32.2 or reconsideration by the Minister under subsection 32.1(5) or 32.2(3). Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 21 An Act to amend the National Energy Board Act and the Canada Oil and Gas Operations Act ASSENTED TO 18th JUNE, 2015 BILL C-46 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the National Energy Board Act and the Canada Oil and Gas Operations Act”. SUMMARY This enactment amends the National Energy Board Act and the Canada Oil and Gas Operations Act in order to strengthen the safety and security of pipelines regulated by those Acts. More specifically, the enactment, among other things, (a) reinforces the “polluter pays” principle; (b) confirms that the liability of companies that operate pipelines is unlimited if an unintended or uncontrolled release of oil, gas or any other commodity from a pipeline that they operate is the result of their fault or negligence; (c) establishes the limit of liability without proof of fault or negligence at no less than one billion dollars for companies that operate pipelines that have the capacity to transport at least 250,000 barrels of oil per day and at an amount prescribed by regulation for companies that operate any other pipelines; (d) requires that companies that operate pipelines maintain the financial resources necessary to pay the amount of the limit of liability that applies to them; (e) authorizes the National Energy Board to order any company that operates a pipeline from which an unintended or uncontrolled release of oil, gas or any other commodity occurs to reimburse any government institution the costs it incurred in taking any action or measure in relation to that release; (f) requires that companies that operate pipelines remain responsible for their abandoned pipelines; (g) authorizes the National Energy Board to order companies that operate pipelines to maintain funds to pay for the abandonment of their pipelines or for their abandoned pipelines; (h) allows the Governor in Council to to take, in certain circumstances, any Energy Board considers necessary uncontrolled release of oil, gas or any authorize the National Energy Board action or measure that the National in relation to an unintended or other commodity from a pipeline; (i) allows the Governor in Council to establish, in certain circumstances, a pipeline claims tribunal whose purpose is to examine and adjudicate the claims for compensation for compensable damage caused by an unintended or uncontrolled release of oil, gas or any other commodity from a pipeline; (j) authorizes, in certain circumstances, that funds may be paid out of the Consolidated Revenue Fund to pay the costs of taking the actions or measures that the National Energy Board considers necessary in relation to an unintended or uncontrolled release of oil, gas or any other commodity from a pipeline, to pay the costs related to establishing a pipeline claims tribunal and to pay any amount of compensation that such a tribunal awards; and (k) authorizes the National Energy Board to recover those funds from the company that operates the pipeline from which the release occurred and from companies that operate pipelines that transport a commodity of the same class as the one that was released. 62-63-64 ELIZABETH II —————— CHAPTER 21 An Act to amend the National Energy Board Act and the Canada Oil and Gas Operations Act [Assented to 18th June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title R.S., c. N-7 1. This Act may be cited as the Pipeline Safety Act. NATIONAL ENERGY BOARD ACT 2. Section 2 of the National Energy Board Act is amended by adding the following in alphabetical order: “abandoned pipeline” « pipeline abandonné » “Aboriginal governing body” « corps dirigeant autochtone » “abandoned pipeline” means a pipeline the operation of which has been abandoned with the leave of the Board as required by paragraph 74(1)(d) and that remains in place; “Aboriginal governing body” means a council, government or other entity authorized to act on behalf of (a) a band as defined in subsection 2(1) of the Indian Act, or (b) a First Nation, an Aboriginal people or any Aboriginal organization that is a party to a land claims agreement or any other treaty, a self-government agreement or a settlement agreement; “compensable damage” « dommages indemnisables » “compensable damage” means the costs, losses and damages for which the Tribunal may award compensation; 2 “ground disturbance” « remuement du sol » C. 21 National Energy Board and Ca “ground disturbance” does not include a ground disturbance caused by (a) any activity that is specified in the orders or regulations made under subsection 112(5), (b) cultivation to a depth of less than 45 cm below the surface of the ground, or (c) any other activity to a depth of less than 30 cm and that does not result in a reduction of the earth cover over the pipeline to a depth that is less than the cover provided when the pipeline was constructed; “Tribunal” « Tribunal » “Tribunal” means a pipeline claims tribunal established under subsection 48.18(1). 3. Subsection 3(3) of the Act is replaced by the following: Reappointment (3) A member appointed under subsection (2) is eligible to be reappointed to hold office during good behaviour for any term of seven years or less. 2012, c. 19, s. 71(2) 4. Subsection 6(2) of the Act is replaced by the following: Chairperson’s duties (2) The Chairperson is the chief executive officer of the Board. The Chairperson apportions work among the members, decides whether the Board sits in a panel, and assigns members to panels and a member to preside over each panel. The Chairperson also has supervision over and direction of the work of the Board’s staff. 1990, c. 7, s. 5 5. The portion of subsection 12(1.1) of the Act before paragraph (a) is replaced by the following: Inquiry (1.1) The Board may inquire into any accident involving a pipeline, abandoned pipeline, international power line or other facility the construction or operation of which is regulated by the Board and may, at the conclusion of the inquiry, make 2013-2014-2015 Office national de l’énergie et O 1990, c. 7, s. 10 6. Subsection 21(2) of the Act is replaced by the following: Variation of certificates, licences and permits (2) The Board may vary a certificate, licence or permit but the variation of a certificate or licence, other than a variation changing the name of the holder of a certificate in respect of a pipeline or the name of the holder of a licence, is not effective until it is approved by the Governor in Council. 1990, c. 7, s. 10 7. Section 21.1 of the Act is replaced by the following: Transfer of certificates and licences 21.1 (1) A transfer of a certificate or a licence is not effective until authorized by the Board. Idem (2) In authorizing the transfer of a certificate or licence, the Board may, with the approval of the Governor in Council, impose, in addition to or in lieu of any terms and conditions to which the certificate or licence was previously subject, any further or other terms and conditions that the Board considers necessary or desirable in order to give effect to the purposes and provisions of this Act. 1994, c. 10, s. 23 8. The heading before section 28.4 of the Act is replaced by the following: CHIEF CONSERVATION OFFICER AND CHIEF SAFETY OFFICER 1994, c. 10, s. 23 9. (1) Subsection 28.4(1) of the Act is replaced by the following: Application to appeals 28.4 (1) This section applies to appeals brought under section 21 or subsection 25(8) of the Canada Oil and Gas Operations Act by a person aggrieved by an order of the Chief Conservation Officer or by any action or measure taken or authorized or directed to be taken by that Officer, other than the referral of an order to the Board under subsection 58(5) of that Act. 1994, c. 10, s. 23 (2) Subsection 28.4(2) of the French version of the Act is replaced by the following: C. 21 Pouvoir de décision (2) Après audition de la demande visée au présent article, l’Office peut soit infirmer, confirmer ou modifier l’arrêté ou la mesure du délégué à l’exploitation, soit ordonner d’entreprendre les travaux qu’il juge nécessaires pour empêcher le gaspillage ou le dégagement de pétrole ou de gaz ou pour prévenir toute contravention à la Loi sur les opérations pétrolières au Canada ou à ses règlements, soit rendre toute ordonnance qu’il juge indiquée. 1994, c. 10, s. 23 10. The heading before section 28.6 of the Act is repealed. 1994, c. 10, s. 23 11. Subsection 28.6(1) of the Act is replaced by the following: Application 28.6 (1) This section applies to an order referred by the Chief Safety Officer or the Chief Conservation Officer to the Board under subsection 58(5) of the Canada Oil and Gas Operations Act. 1990, c. 7, s. 14 12. The heading “CONSTRUCTION AND OPERATION OF PIPELINES” before section 29 of the Act is replaced by the following: National Energy Board and Ca CONSTRUCTION, OPERATION AND ABANDONMENT OF PIPELINES 13. Section 29 of the Act is amended by adding the following after subsection (3.1): Successor or assign — abandoned pipeline (4) For the purposes of this Act, a successor or assign of a company is deemed to be a company for any matter relating to an abandoned pipeline. 14. The heading before section 48 of the Act is replaced by the following: REGULATION OF CONSTRUCTION, OPERATION AND ABANDONMENT 2004, c. 15, ss. 84(1) and (2)(E) 15. (1) Subsections 48(1.1) and (2) of the Act are replaced by the following: 2013-2014-2015 Other measures Office national de l’énergie et O (1.1) The Board may order a company to take measures in respect of a pipeline or an abandoned pipeline that the Board considers necessary for (a) the safety and security of the public, of the company’s employees or of the pipeline or the abandoned pipeline; or (b) the protection of property or the environment. Measures to be taken (1.2) If a company does not comply with an order of the Board referred to in subsection (1.1) or an order of an inspection officer made under subsection 51.1(1), the Board or any of its officers or employees — or class of officers and employees — that the Board authorizes may take any action or measure that they consider necessary in relation to the abandonment of a pipeline by the company or in relation to the company’s abandoned pipeline, or they may authorize a third party to take any such action or measure. No liability (1.3) No action lies against the Board or an officer or employee of the Board or against Her Majesty in right of Canada or an employee of Her Majesty for anything done or omitted to be done in taking any action or measure referred to in subsection (1.2). Third party liability (1.4) A third party that is authorized under subsection (1.2) to take any action or measure referred to in that subsection is not liable in respect of any act or omission committed in taking those actions or measures unless it is shown that the third party did not act reasonably in the circumstances. Regulations as to safety and security (2) The Board may, with the Governor in Council’s approval, make regulations (a) governing the design, construction, operation and abandonment of a pipeline; (b) providing for the protection of property and the environment and the safety and security of the public and of the company’s employees in the design, construction, operation and abandonment of a pipeline; and (c) governing abandoned pipelines. C. 21 National Energy Board and Ca (2) Section 48 of the Act is amended by adding the following after subsection (2.2): Regulations — Governor in Council (2.3) Without limiting the scope of the regulations that the Board may make under subsection (2), the Governor in Council may, on the Minister’s recommendation, make regulations (a) specifying requirements with respect to monitoring pipelines; and (b) respecting the actions or measures to be taken in preparation for or in the case of an unintended or uncontrolled release of oil, gas or any other commodity from a pipeline. 16. The Act is amended by adding the following after section 48: Abandoned pipelines 48.1 (1) No person shall, without the Board’s leave, make contact with, alter or remove an abandoned pipeline. Terms (2) The Board may, on granting an application for leave under this section, impose any terms that it considers proper. Exception (3) The Board may make orders or regulations governing the circumstances in which or conditions under which leave is not necessary. POLLUTER PAYS PRINCIPLE Purpose 48.11 The purpose of sections 48.12 to 48.17 is to reinforce the “polluter pays” principle by, among other things, imposing financial requirements on any company that is authorized under this Act to construct or operate a pipeline. LIABILITY Recovery of loss, damage, costs, expenses 48.12 (1) If an unintended or uncontrolled release from a pipeline of oil, gas or any other commodity occurs, all persons to whose fault or negligence the release is attributable or who are by law responsible for others to whose fault or negligence the release is attributable are jointly and severally, or solidarily, liable for 2013-2014-2015 Office national de l’énergie et O (a) all actual loss or damage incurred by any person as a result of the release or as a result of any action or measure taken in relation to the release; (b) the costs and expenses reasonably incurred by Her Majesty in right of Canada or a province, any Aboriginal governing body or any other person in taking any action or measure in relation to the release; and (c) all loss of non-use value relating to a public resource that is affected by the release or by any action or measure taken in relation to the release. Contribution based on degree of fault (2) The persons who are at fault or negligent or who are by law responsible for persons who are at fault or negligent are liable to make contributions to each other or to indemnify each other in the degree to which they are respectively at fault or negligent. Vicarious liability (3) The company that is authorized under this Act to construct or operate the pipeline from which the release occurred is jointly and severally, or solidarily, liable with any contractor — to whose fault or negligence the release is attributable — that performs work for the company for the actual loss or damage, the costs and expenses and the loss of non-use value, described in paragraphs (1)(a) to (c). Absolute liability (4) If an unintended or uncontrolled release of oil, gas or any other commodity from a pipeline occurs, the company that is authorized under this Act to construct or operate that pipeline is liable, without proof of fault or negligence, up to the applicable limit of liability that is set out in subsection (5) for the actual loss or damage, the costs and expenses and the loss of non-use value, described in paragraphs (1)(a) to (c). Limits of liability (5) For the purposes of subsection (4), the limits of liability are, (a) in respect of a company that is authorized under this Act to construct or operate one or more pipelines that individually or in the aggregate have the capacity to transport at least 250,000 barrels of oil per day, one C. 21 National Energy Board and Ca billion dollars or, if a greater amount is prescribed by the regulations, that amount; and (b) in respect of a company that is authorized under this Act to construct or operate any other pipeline, the amount prescribed by the regulations. Regulations — limits of liability (6) The Governor in Council may, by regulation, on the Minister’s recommendation, (a) prescribe an amount greater than one billion dollars for the purposes of paragraph (5)(a); and (b) prescribe an amount for the purposes of paragraph (5)(b) in respect of a company or class of companies. Liability under another law — subsection (4) (7) If a company is liable under subsection (4) with respect to a release and it is also liable under any other Act, without proof of fault or negligence, for that release, the company is liable up to the greater of the limit of liability referred to in subsection (5) that applies to it and the limit up to which it is liable under the other Act. If the other Act does not set out a limit of liability, the limits referred to in subsection (5) do not apply. Costs and expenses not recoverable under Fisheries Act (8) The costs and expenses that are recoverable by Her Majesty in right of Canada or a province under this section are not recoverable under subsection 42(1) of the Fisheries Act. Proceedings — loss of non-use value (9) Only Her Majesty in right of Canada or a province may institute proceedings to recover a loss of non-use value described in paragraph (1)(c). Claims (10) All claims under this section may be sued for and recovered in any court of competent jurisdiction in Canada and shall rank, firstly, in favour of persons incurring actual loss or damage described in paragraph (1)(a), without preference, secondly, to meet the costs and expenses described in paragraph (1)(b), and, lastly, to recover a loss of non-use value described in paragraph (1)(c). Saving (11) Subject to subsections (8) and (9), nothing in this section suspends or limits 2013-2014-2015 Office national de l’énergie et O (a) any legal liability or remedy for an act or omission by reason only that the act or omission is an offence under this Act or gives rise to liability under this section; (b) any recourse, indemnity or relief available at law to a person who is liable under this section against any other person; or (c) the operation of any applicable law or rule of law that is consistent with this section. Limitation period or prescription (12) Proceedings in respect of claims under this section may be instituted within three years from the day on which the loss, damage or costs and expenses were incurred but in no case after six years from the day on which the release occurred. FINANCIAL REQUIREMENTS Financial resources 48.13 (1) A company that is authorized under this Act to construct or operate a pipeline shall maintain the amount of financial resources necessary to pay the amount of the limit of liability referred to in subsection 48.12(5) that applies to it or, if the Board specifies a greater amount, that amount. Types of financial resources (2) The Board may, subject to the regulations made under subsection (7), order a company, either individually or as a member of a class of companies authorized under this Act to construct or operate a pipeline, to maintain the amount of financial resources that is referred to in subsection (1) in the types that the Board specifies, including types that shall be readily accessible to the company and, if the Board specifies types of financial resources, it may specify the amount that the company is required to maintain under each type. Duty to satisfy Board (3) At the Board’s request, the company shall satisfy the Board that it meets the requirement to maintain the amount of financial resources referred to in subsection (1) and that it complies with any order made under subsection (2). The Board may consider, among other things, the company’s financial statements, letters of credit, guarantees, bonds or suretyships and insurance. C. 21 Greater amount (4) The Board may, by order, specify an amount for the purposes of subsection (1). Loss of non-use value (5) When the Board specifies an amount for the purposes of subsection (1), it is not required to consider any potential loss of non-use value relating to a public resource that is affected by an unintended or uncontrolled release of oil, gas or any other commodity from a pipeline or by any action or measure taken in relation to the release. Continuing obligation (6) A company that is authorized under this Act to construct or operate a pipeline shall maintain the amount of financial resources referred to in subsection (1) and shall comply with any order made under subsection (2) and any regulation made under subsection (7) only until it obtains leave from the Board to abandon the operation of its pipeline. Regulations (7) The Governor in Council may, on the Minister’s recommendation, make regulations National Energy Board and Ca (a) providing for the types of financial resources from which the Board may choose if it specifies types of financial resources under subsection (2), including those from which the Board may choose if it specifies types of financial resources that shall be readily accessible to the company; and (b) respecting the amount of financial resources that shall be readily accessible to a company individually or as a member of a class of companies. Pooled fund 48.14 (1) Subject to subsection (2), a company may meet all or a portion of its financial requirements under subsection 48.13(1) by participating in a pooled fund that is established by companies which are authorized under this Act to construct or operate a pipeline, that meets the requirements established by the regulations and from which the Board may withdraw any amount under subsection 48.16(6). Difference (2) If a company meets only a portion of its financial requirements by participating in a pooled fund and the amount of funds in the 2013-2014-2015 Office national de l’énergie et O pooled fund to which it has access — in the event that there is an unintended or uncontrolled release of oil, gas or any other commodity from a pipeline that the company is authorized under this Act to construct or operate — is less than the amount of financial resources referred to in subsection 48.13(1), the company shall maintain an amount equal to the difference between those amounts. Regulations (3) The Governor in Council may, on the Minister’s recommendation, make regulations respecting a pooled fund referred to in subsection (1), including regulations (a) specifying the minimum amount of the pooled fund and the minimum amount of the pooled fund that shall be readily accessible; (b) specifying any condition that a company shall meet in order to participate in the pooled fund, including the minimum amount that a company shall contribute to the pooled fund; (c) specifying the maximum amount that a company may withdraw from the pooled fund; and (d) specifying the maximum portion of a company’s financial requirements that may be met by participating in the pooled fund. REIMBURSEMENT BY COMPANY Reimbursement — measures taken by government institution 48.15 If an unintended or uncontrolled release of oil, gas or any other commodity from a pipeline occurs, the Board may order the company that is authorized under this Act to construct or operate that pipeline to reimburse any federal, provincial or municipal government institution, any Aboriginal governing body or any person the costs and expenses that the Board considers reasonable that they incurred in taking any reasonable action or measure in relation to the release even if the costs and expenses are more than the amount of the limit of liability referred to in subsection 48.12(5) that applies to that company. C. 21 National Energy Board and Ca DESIGNATED COMPANY Designation 48.16 (1) The Governor in Council may, on the Minister’s recommendation, designate any company that is authorized under this Act to construct or operate a pipeline from which an unintended or uncontrolled release of oil, gas or any other commodity has occurred if (a) the Governor in Council is of the opinion that the company does not have or is not likely to have the financial resources necessary to pay (i) the costs and expenses incurred, or to be incurred, in taking any action or measure in relation to the release, and (ii) the compensation that might be awarded for compensable damage caused by the release; or (b) the company does not comply with an order of the Board with respect to any action or measure to be taken in relation to the release. Measures to be taken (2) If the Governor in Council designates a company under subsection (1), the Board or any of its officers or employees — or class of officers or employees — that the Board authorizes may take any action or measure that they consider necessary in relation to the release or they may authorize a third party to take any such action or measure. No liability (3) No action lies against the Board or an officer or employee of the Board or against Her Majesty in right of Canada or an employee of Her Majesty for anything done or omitted to be done in taking any action or measure in relation to the release. Third party liability (4) A third party that is authorized under subsection (2) to take any action or measure referred to in that subsection is not liable in respect of any act or omission committed in taking those actions or measures unless it is shown that the third party did not act reasonably in the circumstances. Reimbursement — measures taken by government institution (5) If the Governor in Council designates a company under subsection (1), the Board may reimburse any federal, provincial or municipal government institution, any Aboriginal 2013-2014-2015 Office national de l’énergie et O governing body or any person the costs and expenses that the Board considers reasonable that they incurred in taking any reasonable action or measure in relation to the release. Withdrawal from pooled fund (6) If the Governor in Council designates a company under subsection (1) and that company participates in a pooled fund described in subsection 48.14(1), the Board may withdraw any amount from the pooled fund that is necessary to pay the costs and expenses incurred in taking any action or measure under subsection (2) and to reimburse the costs and expenses referred to in subsection (5). Regulations imposing fees, etc. 48.17 (1) Subject to the Treasury Board’s approval, the Board shall, for the purposes of recovering the amounts paid out of the Consolidated Revenue Fund under subsection 48.46(1), even if those amounts are more than the amount of the limit of liability referred to in subsection 48.12(5) that applies to a designated company, make regulations (a) imposing fees, levies or charges on a designated company and companies that are authorized under this Act to construct or operate pipelines that transport the same commodity or a commodity of the same class as the commodity that was released from a pipeline constructed or operated by the designated company; and (b) prescribing the manner of calculating the fees, levies and charges and their payment to the Board. Interest on late payments (2) A regulation made under subsection (1) may specify the rate of interest or the manner of calculating the rate of interest payable by a company either individually or as a member of a class of companies on any fee, levy or charge not paid by the company on or before the date it is due and the time from which interest is payable. Debt due to Her Majesty (3) Fees, levies or charges imposed under this section and any interest payable on them constitute a debt that is due to Her Majesty in right of Canada and may be recovered as such in any court of competent jurisdiction. C. 21 National Energy Board and Ca PIPELINE CLAIMS TRIBUNAL Establishment Establishment of Tribunal 48.18 (1) The Governor in Council may, by order, after a designation is made under subsection 48.16(1), establish a pipeline claims tribunal whose purpose is to examine and adjudicate, as expeditiously as the circumstances and considerations of fairness permit, the claims for compensation made under this Act in relation to the release that occurred from the designated company’s pipeline and specify the location of its head office. Reasons (2) However, the Governor in Council may establish a pipeline claims tribunal only if, having regard to the extent of the compensable damage caused by the release, the estimated cost of paying compensation in respect of that damage and the advantages of having claims dealt with by an administrative tribunal, the Governor in Council is of the opinion that it is in the public interest to do so. Claims treated equitably (3) A Tribunal shall exercise its powers and perform its duties and functions with respect to claims for compensation in an equitable manner, without discrimination on the basis of nationality or residence. Jurisdiction of courts 48.19 For greater certainty, nothing in sections 48.18 and 48.2 to 48.48 is to be construed as restricting the jurisdiction of a court of competent jurisdiction with respect to the release referred to in subsection 48.18(1). Public notice 48.2 Immediately after a Tribunal is established, the Board shall notify the public, in a manner that the Tribunal considers appropriate, of the Tribunal’s purpose and the manner in which to obtain information on making a claim for compensation and shall publish in the Canada Gazette a notice setting out that purpose and the manner in which to obtain that information. Members of Tribunal 48.21 (1) A Tribunal consists of at least three members, each of whom is to be appointed by the Governor in Council, on the Minister’s recommendation, to hold office for a term of not more than five years. 2013-2014-2015 Office national de l’énergie et O Members’ qualifications (2) The members of the Tribunal are to be appointed from among persons who are retired judges of a superior court or members of at least 10 years standing at either the bar of a province or the Chambre des notaires du Québec. Replacing member (3) If a member is absent or becomes incapacitated, resigns or dies, the Governor in Council may appoint a replacement for that member. Remuneration (4) The Board shall pay the members the remuneration and expenses that are fixed by the Governor in Council. Tenure 48.22 (1) Each member of a Tribunal shall hold office during good behaviour, but may be removed by the Governor in Council for cause. Termination of Tribunal (2) The Governor in Council may terminate the appointment of the members of the Tribunal if the Governor in Council is satisfied that the Tribunal has no work to carry out. Immunity 48.23 No action lies against any member of a Tribunal for anything done or omitted to be done by the member in the exercise or purported exercise of a power or in the performance or purported performance of a duty or function of the Tribunal. Chairperson and Staff Chairperson 48.24 (1) The Governor in Council shall, on the Minister’s recommendation, designate one of the members of a Tribunal to be the Chairperson of the Tribunal. Chairperson’s powers, duties and functions (2) The Chairperson apportions work among the members of the Tribunal and, if he or she establishes a panel, assigns members to the panel and designates a member to preside over it. The Chairperson also has supervision over and direction of the work of the Tribunal’s staff. Tribunal staff 48.25 A Tribunal may employ the staff that it considers necessary for the proper exercise of its powers and performance of its duties and functions, prescribe their duties and, subject to any regulations, their terms and conditions of employment and, with the Treasury Board’s approval, fix their remuneration. C. 21 Technical or specialized knowledge 48.26 A Tribunal may engage, on a temporary basis, the services of counsel or notaries and other persons having technical or specialized knowledge to assist it in its work, prescribe their duties and the terms and conditions of their employment and, with the Treasury Board’s approval, fix their remuneration and expenses. Payment by Board 48.27 The Board shall pay the remuneration and expenses referred to in sections 48.25 and 48.26. Staff and facilities 48.28 The Board shall provide a Tribunal with any professional, technical, secretarial, clerical and other assistance and any facilities and supplies that, in the Board’s opinion, are necessary to enable the Tribunal to exercise its powers and perform its duties and functions. National Energy Board and Ca Tribunal’s Powers, Duties and Functions Hearings 48.29 A Tribunal shall conduct its hearings in Canada at the times and locations that it considers appropriate. Powers — witnesses and documents 48.3 (1) A Tribunal has, with respect to the attendance, swearing and examination of witnesses, the production and inspection of documents, the enforcement of its orders and other matters that are necessary or proper for the exercise of its jurisdiction, all of the powers, rights and privileges that are vested in a superior court. Evidence at hearings (2) The Tribunal is not, in the hearing of any matter, bound by the legal rules of evidence; however, it shall not receive as evidence anything that would be inadmissible in a court by reason of any privilege under the law of evidence. Examinations 48.31 For the purposes of adjudicating a claim for compensation or an application for reconsideration, a Tribunal may require a claimant or applicant to undergo medical or other examinations that are, in the Tribunal’s opinion, reasonably necessary. Frivolous or vexatious claims 48.32 A Tribunal may refuse to hear any claim for compensation or application for reconsideration that it considers to be frivolous or vexatious. 2013-2014-2015 Office national de l’énergie et O Written submissions 48.33 A Tribunal may examine and adjudicate claims for compensation or application for reconsideration based only on written submissions. Rules 48.34 A Tribunal may make the rules that it considers necessary for the exercise of its powers and the performance of its duties and functions, including rules respecting (a) procedures for making a claim for compensation and those for making an application for reconsideration; (b) the information that shall be included with a claim for compensation or an application for reconsideration; (c) the conduct of its examination of claims for compensation and applications for reconsideration, including the conduct of its hearings; (d) the form and manner in which evidence shall be submitted; and (e) a quorum. Claims for Compensation Application 48.35 (1) Any person, partnership or unincorporated organization or federal, provincial or municipal government or any Aboriginal governing body may, within the prescribed period, make to a Tribunal a claim for compensation for compensable damage caused by the release that occurred from a designated company’s pipeline. Panel (2) As soon as feasible after the day on which the claim is made, the Chairperson shall (a) assign the claim to the Tribunal; (b) establish a panel of the Tribunal and assign the claim to that panel; or (c) assign the claim to an existing panel. Notice (3) The Chairperson shall notify the claimant, the designated company and the Board that the claim has been assigned. C. 21 Powers and duties (4) A panel has the powers, other than the power described in section 48.34, and the duties and functions of the Tribunal with respect to any claim for compensation that is before that panel. Public hearings 48.36 Tribunal hearings are to be held in public. However, a Tribunal may hold all or part of a hearing in private if, in its opinion, National Energy Board and Ca (a) a public hearing would not be in the public interest; (b) a person’s privacy interest outweighs the principle that hearings be open to the public; or (c) confidential business information may be disclosed. Interim award of compensation 48.37 If it is authorized to do so by the regulations, a Tribunal may award interim compensation in respect of a claim for compensation. If the Tribunal awards interim compensation, it shall advise the Board, by notice, of the amount awarded. Determining compensation 48.38 (1) A Tribunal shall decide whether to award a claimant compensation for the compensable damage that is referred to in their claim for compensation. If it decides to award compensation, it shall, having regard to any other amount of compensation that the claimant has been paid for that damage, determine the amount of compensation in accordance with the regulations and, if it is authorized by the regulations to award costs with respect to a claimant’s claim for compensation and it decides to do so, it shall determine the amount of those costs. Notice — decision (2) The Tribunal shall advise the claimant and the designated company, by notice, of its decision with respect to the claim for compensation, and if compensation or costs are awarded, it shall also advise the Board by that notice. Content of notice (3) The notice shall indicate (a) the amount of any compensation or costs determined under subsection (1); (b) any reduction in the amount of compensation provided for by the regulations; and 2013-2014-2015 Office national de l’énergie et O (c) any amounts that have already been paid to the claimant for the compensable damage that is referred to in their claim. Payment by the Board Amount to be paid 48.39 (1) The Board shall, subject to section 48.4 and within the prescribed period, pay to the claimant (a) the amount of interim compensation indicated in the notice referred to in section 48.37; (b) subject to the regulations, the amount of compensation and costs indicated in the notice referred to in subsection 48.38(2) and any interest payable on that compensation; and (c) if the amount of compensation and costs indicated in the notice referred to in subsection 48.44(2) is more than the amount paid by the Board under paragraph (b), subject to the regulations, an amount equal to the difference between those amounts. Interest on claim (2) If the regulations provide for interest with respect to a claim for compensation, the interest accrues at the rate prescribed under the Income Tax Act for amounts payable by the Minister of National Revenue as refunds of overpayments of tax under that Act that are in effect from time to time. Fees and travel expenses (3) If it is authorized to do so by the regulations, a Tribunal may, in accordance with the regulations, award fees and travel expenses. If the Tribunal awards fees and travel expenses, it shall advise the Board, by notice, of the amount awarded and the Board shall pay that amount. Total amount 48.4 The total amount that the Board pays under subsection 48.39(1) shall not be more than the portion established by the Minister of Finance under subsection 48.46(2). Recovery of overpayment 48.41 The following are debts that are due to Her Majesty in right of Canada and may be recovered in accordance with section 155 of the Financial Administration Act: C. 21 National Energy Board and Ca (a) any overpayment to a claimant by the Board under subsection 48.39(1); (b) any amount paid to a claimant under paragraph 48.39(1)(b) in respect of a Tribunal’s decision that is rescinded; and (c) if the amount paid by the Board under paragraph 48.39(1)(b) in respect of a Tribunal’s decision that is amended under subsection 48.44(1) is more than the amount of compensation and costs indicated in the notice referred to in subsection 48.44(2), the amount that is equal to the difference between those amounts. Report 48.42 Three months after the day on which a Tribunal is established, and every three months after that, the Board shall submit to the Minister and the Minister of Finance a report with respect to the amount of compensation and costs awarded by the Tribunal and the amount that the Board has paid under subsections 48.39(1) and (3). Reconsideration Reconsideration 48.43 (1) A Tribunal may, on its own motion or on the application of a claimant, reconsider its decision with respect to a claim for compensation and may either confirm the decision or amend or rescind the decision if the Chairperson is of the opinion that because of extraordinary factors a reconsideration of the decision outweighs the public interest in the finality of decisions of the Tribunal. Notice (2) The Chairperson shall notify the applicant, the designated company and the Board that the Tribunal or a panel of the Tribunal will reconsider its decision. Determining compensation 48.44 (1) If, on reconsideration, a Tribunal decides to amend its decision, it shall decide whether to award the claimant compensation for the compensable damage that is referred to in their claim for compensation. If it decides to award compensation, it shall, having regard to any other amount of compensation that the applicant has been paid for that damage, determine the amount of compensation in accordance with the regulations and, if it is authorized by the regulations to award costs with respect to a claimant’s claim for 2013-2014-2015 Office national de l’énergie et O compensation or the reconsideration of that claim and it decides to do so, it shall determine the amount of those costs. Notice — decision (2) The Tribunal shall advise the applicant, the designated company and the Board, by notice, of its decision with respect to the application for reconsideration. Content of notice (3) If the decision is amended, the notice shall indicate (a) the amount of any compensation or costs determined under subsection (1); (b) any reduction in the amount of compensation provided for by the regulations; and (c) any amounts that have already been paid with respect to the claim in accordance with this Act. Judicial Review Grounds 48.45 Subject to section 48.43, every decision of a Tribunal is final and conclusive and is not to be questioned or reviewed in any court except in accordance with the Federal Courts Act on the grounds referred to in paragraph 18.1(4)(a), (b) or (e) of that Act. Appropriation and Repayment Amount paid out of Fund 48.46 (1) There may be paid out of the Consolidated Revenue Fund, from time to time, any amount established by the Minister of Finance, on the Minister’s recommendation, (a) to pay the costs and expenses incurred in taking any actions or measures referred to in subsection 48.16(2); (b) to reimburse the costs and expenses referred to in subsection 48.16(5); (c) to pay the costs of publishing the notice referred to in section 48.2; (d) to pay the remuneration and expenses of a Tribunal’s members; (e) to pay the remuneration of a Tribunal’s staff; C. 21 National Energy Board and Ca (f) to pay the remuneration and expenses of the counsel or notaries and other persons referred to in section 48.26; (g) to pay the costs of providing a Tribunal with any of the assistance, facilities or supplies referred to in section 48.28; (h) to pay the amounts that the Board shall pay under subsection 48.39(1); and (i) to pay the fees and travel expenses referred to in paragraph 48.39(3). Amount appropriated for compensation (2) The Minister of Finance may, by order, after consultation with the Minister, establish the portion of the amount paid out under subsection (1) that may be used solely to pay the amounts referred to in paragraph (1)(h). Publication (3) The Minister shall, without delay, publish in the Canada Gazette a notice setting out the portion established by the Minister of Finance. Repayment (4) The Board shall deposit the amounts paid out under subsection (1) to the credit of the Receiver General in accordance with the terms and conditions established by the Minister of Finance. Regulations Regulations — Tribunal 48.47 The Governor in Council may make regulations respecting a Tribunal, including regulations (a) prescribing the terms and conditions of appointment of its members; (b) respecting conflict of interest; (c) prescribing the Chairperson’s powers, duties and functions; (d) respecting the absence or incapacity of the Chairperson or another member; (e) respecting the effects of replacing a member of the Tribunal, including on (i) evidence and representations received by the Tribunal, or a panel of the Tribunal on which the member was sitting, before the replacement was appointed, 2013-2014-2015 Office national de l’énergie et O (ii) decisions made by the Tribunal or the panel before the replacement was appointed; (f) respecting the hiring and terms and conditions of employment of the Tribunal’s staff; and (g) generally, to enable the Tribunal to exercise its powers and perform it duties and functions. Regulations — compensation 48.48 (1) The Governor in Council may make regulations establishing the costs, losses and damages for which a Tribunal may award compensation and regulations respecting that compensation, including regulations (a) prescribing the period within which claims for compensation or applications for reconsideration shall be made to the Tribunal; (b) authorizing the Tribunal to award interim compensation in respect of a claim for compensation; (c) authorizing the Tribunal to award fees and travel expenses and costs with respect to claims for compensation and the reconsideration of those claims, as well as providing to whom the fees and travel expenses and costs may be awarded; (d) establishing an order of priority among classes of compensable damage for the purpose of awarding compensation; (e) providing for the reduction of the amount that the Board pays under subsection 48.39(1) and the criteria for such a reduction, including in respect of a class of compensable damage; (f) fixing a maximum amount of compensation that may be awarded to a claimant, including in respect of a class of compensable damage; (g) prescribing the period for the purposes of subsection 48.39(1); (h) providing that a payment of any amount that the Board pays under subsection 48.39(1) be postponed; C. 21 National Energy Board and Ca (i) providing for the payment of any amount that the Board pays under subsection 48.39(1) in a lump sum or in payments of equal or different amounts over a period of time; (j) providing for interest with respect to a claim for compensation or an application for reconsideration, as well as the period during which interest accrues; and (k) generally, for carrying out the purposes of sections 48.18 to 48.48. Exception (2) A regulation made under subsection (1) is not to provide that the loss of non-use value in relation to damages to the environment caused by the release is a loss for which the Tribunal may award compensation. MEASURES RELATED TO ABANDONMENT Costs and expenses related to abandonment 48.49 (1) The Board may order a company to take any measure, including maintaining funds or security, that the Board considers necessary to ensure that the company has the ability to pay for the abandonment of its pipelines and any costs and expenses related to its abandoned pipelines. Funds or security (2) If the Board orders a company to maintain funds or security, the Board may (a) order the company to use the funds or security to pay for the abandonment of its pipelines or the costs and expenses related to its abandoned pipelines; or (b) withdraw the funds or realize the security to pay for that abandonment or pay those costs and expenses. 1994, c. 10, s. 25(E); 2004, c. 15, s. 85 17. (1) Paragraphs 49(1)(b.1) to (d) of the Act are replaced by the following: (b.1) the safety and security of pipelines and abandoned pipelines; (c) compliance with this Part and Part III.1, any orders made, or permits and certificates issued, by the Board under those Parts and any regulations made under section 48; and 2013-2014-2015 Office national de l’énergie et O (d) compliance with section 112 and any orders and regulations made under section 58.33 or 112. 1994, c. 10, s. 25 (2) Subparagraphs 49(2)(a)(i) and (ii) of the Act are replaced by the following: (i) any lands or pipeline, including a pipeline that is under construction, or any abandoned pipeline, (ii) any ground disturbance within the area prescribed under subsection 112(5), and 1994, c. 10, s. 25 (3) Paragraphs 49(2)(b) and (c) of the Act are replaced by the following: (b) direct a company or person whose activity causes a ground disturbance or who is constructing a facility described in paragraph (a) (i) to perform any tests that the inspection officer considers necessary for an inspection, and (ii) to provide information orally or in writing; and (c) examine and make copies of any information contained in any books, records or documents, or in any computer systems, that the inspector believes on reasonable grounds contain any information relating to the design, construction, operation, maintenance or abandonment of a pipeline or to the maintenance of an abandoned pipeline. (4) Section 49 of the Act is amended by adding the following after subsection (2): Compliance audit (3) For greater certainty, the powers set out in subsection (2) include the power to conduct a compliance audit. 1994, c. 10, s. 25; 2004, c. 25, s. 150(E) 18. Section 51 of the Act is replaced by the following: Assistance to officers 51. Any officer, employee, agent or mandatary of a company and any person whose activity causes a ground disturbance or who is constructing a facility described in paragraph C. 21 National Energy Board and Ca 49(2)(a) shall give an inspection officer all reasonable assistance to enable the officer to carry out their duties under this Part. 1994, c. 10, s. 25 19. (1) Subsection 51.1(1) of the Act is amended by striking out “or” at the end of paragraph (a) and by replacing paragraph (b) with the following: (a.1) an abandoned pipeline or any part of it; or (b) a ground disturbance or the construction of a facility described in paragraph 49(2)(a). 1994, c. 10, s. 25 (2) The portion of paragraph 51.1(2)(a) of the Act before subparagraph (i) is replaced by the following: (a) work associated with the pipeline, abandoned pipeline, ground disturbance or facility to be suspended until 1994, c. 10, s. 25; 2004, c. 15, s. 86(2)(E) (3) Paragraph 51.1(2)(b) of the Act is replaced by the following: (b) the company, any person taking any action or measure with respect to the pipeline or the abandoned pipeline, any person responsible for the ground disturbance or any person involved in the construction of the facility to take any measure specified in the order to ensure the safety or security of the public or of employees of the company or to protect property or the environment. 2012, c. 19, s. 86 20. The portion of subsection 58.27(1) of the Act before paragraph (b) is replaced by the following: 2013-2014-2015 Application of certain provisions Office national de l’énergie et O 58.27 (1) Sections 32 to 45 and 48 to 51.3 and Part V, except sections 74, 76 to 78, 108 to 111.3, 112, 114 and 115, apply in respect of international and interprovincial power lines referred to in section 58.24 as if each reference in any of those provisions to (a) a “company” were a reference to the applicant for or holder of the permit or certificate issued in respect of the line; 2012, c. 19, s. 86 21. The portion of section 58.271 of the Act before paragraph (b) is replaced by the following: Application of certain provisions 58.271 Sections 32 to 45 and 48 to 51.3 and Part V, except sections 74, 76 to 78, 108 to 111.3, 112, 114 and 115, apply in respect of international power lines in respect of which a certificate was issued before June 1, 1990, or an order was made under subsection 58(2) as that subsection read before that date, as if each reference in any of those provisions to (a) a “company” were a reference to the applicant for or holder of the certificate issued in respect of the line or the person who operates the line in respect of which the order was made; 22. The Act is amended by adding the following after section 58.271: Exception 58.272 For the purposes of sections 58.27 and 58.271, in the provisions referred to in those sections, a reference to an “abandoned pipeline” is not a reference to an abandoned international or interprovincial power line. 23. The Act is amended by adding the following after section 58.33: Temporary prohibition on excavating 58.331 (1) Without limiting the generality of paragraph 58.33(c), orders or regulations made under that paragraph may provide for the prohibition of excavations in an area that may extend beyond 30 m of an international or interprovincial power line during the period that starts on the day on which a request to locate the line is made to the holder of the permit or certificate issued in respect of the line and ends (a) at the end of the third working day after the day on which the request is made; or C. 21 National Energy Board and Ca (b) at any later time that is agreed to between the holder and the person making the request. Exemptions (2) The Board may, by order made on any terms and conditions that the Board considers appropriate, exempt any person from the application of an order or regulation made under section 58.33. Inspection officers (3) The provisions of sections 49 to 51.3 relating to inspection officers apply for the purpose of ensuring compliance with section 58.31 and orders and regulations made under section 58.33 as if each reference in any of those provisions to (a) a “pipeline” were a reference to an international or interprovincial power line; (b) a “company” were a reference to the holder of a permit or certificate issued in respect of an international or interprovincial power line or the person who operates an international or interprovincial power line in respect of which an order was made under subsection 58(2) as that section read before June 1, 1990; (c) a “ground disturbance” were a reference to an excavation activity; (d) “within the area prescribed under subsection 112(5)” were a reference to within 30 m of the line; and (e) “whose activity causes a ground disturbance” were a reference to conducting an excavation activity. Exception (4) For the purposes of subsection (3), in the provisions referred to in that subsection, a reference to an “abandoned pipeline” is not a reference to an abandoned international or interprovincial power line. Offence (5) Every person who contravenes subsection 58.31(1) or (2), a direction made under subsection 58.31(4) or an order or regulation made under section 58.33 is guilty of an offence and liable 2013-2014-2015 Office national de l’énergie et O (a) on conviction on indictment, to a fine of not more than one million dollars or to imprisonment for a term of not more than five years or to both; or (b) on summary conviction, to a fine of not more than $100,000 or to imprisonment for a term of not more than one year or to both. Application of subsections 121(2) to (5) (6) Subsections 121(2) to (5) apply, with any modifications that the circumstances require, to an offence under subsection (5). 2004, c. 25, s. 154 24. (1) Paragraph 73(b) of the Act is replaced by the following: (b) purchase, take and hold of and from any person any land or other property necessary for the construction, maintenance, operation and abandonment of its pipeline, or the maintenance of its abandoned pipeline, and sell or otherwise dispose of any of its land or property that has become unnecessary for the purpose of the pipeline or the abandoned pipeline; (2) Paragraph 73(e) of the Act is replaced by the following: (e) construct, erect and maintain all necessary and convenient roads, buildings, houses, stations, depots, wharves, docks and other structures, and construct, purchase and acquire machinery and other apparatus necessary for the construction, maintenance, operation and abandonment of its pipeline or the maintenance of its abandoned pipeline; (3) Paragraph 73(i) of the Act is replaced by the following: (i) do all other acts necessary for the construction, maintenance, operation and abandonment of its pipeline or the maintenance of its abandoned pipeline. 25. Section 74 of the Act is amended by adding the following after subsection (2): Terms and conditions — abandonment (2.1) The Board may, on granting leave to abandon the operation of a pipeline, impose any terms and conditions that it considers proper. C. 21 National Energy Board and Ca 26. (1) The portion of section 84 of the Act before paragraph (a) is replaced by the following: Application restricted 84. The provisions of this Part that provide negotiation and arbitration procedures to determine compensation matters apply in respect of all damage caused by the pipeline or abandoned pipeline or anything carried by the pipeline but do not apply to (2) Subparagraph 84(a)(i) of the Act is replaced by the following: (i) the acquisition of lands for a pipeline or abandoned pipeline, (3) Subparagraph 84(a)(ii) of the French version of the Act is replaced by the following: (ii) construction du pipeline, (4) Subparagraph 84(a)(iii) of the Act is replaced by the following: (iii) the inspection, maintenance or repair of the pipeline or abandoned pipeline; 2001, c. 4, s. 104 27. Paragraphs 86(2)(c) and (d) of the Act are replaced by the following: (c) compensation for damages caused by the company’s operations, pipelines or abandoned pipelines; (d) indemnification from all liabilities, damages, claims, suits and actions resulting from the company’s operations, pipelines or abandoned pipelines, other than liabilities, damages, claims, suits and actions resulting from (i) in the Province of Quebec, the gross or intentional fault of the owner of the lands, and (ii) anywhere else in Canada, the gross negligence or wilful misconduct of the owner of the lands; 28. Subsection 88(1) of the Act is replaced by the following: Request for negotiations 88. (1) If a company and an owner of lands have not agreed on the amount of compensation payable under this Act for the acquisition of lands or for damages caused by the company’s operations, pipelines or abandoned pipelines, or 2013-2014-2015 Office national de l’énergie et O on any issue related to that compensation, the company or the owner may serve notice of negotiation on the other of them and on the Minister requesting that the matter be negotiated under subsection (3). 29. Subsection 90(2) of the Act is replaced by the following: If subsequent disputes not settled (2) If a company and a person who has had an award of compensation made in their favour or has entered into an agreement respecting compensation with the company are unable to settle any claim for damages caused by the company’s operations, pipelines or abandoned pipelines, or any matter respecting the compensation payable if annual or other periodic payments have been selected, the company or the person may serve notice of arbitration on the other of them and on the Minister requesting that the matter be determined by arbitration. 30. (1) The portion of subsection 91(1) of the Act before paragraph (a) is replaced by the following: Duties of Minister 91. (1) Within six months from the day on which the Minister is served with a notice of arbitration under this Part, the Minister shall, (2) Paragraphs 91(1)(a) and (b) of the English version of the Act are replaced by the following: (a) if an Arbitration Committee exists to deal with the matter referred to in the notice, serve the notice on that Committee; or (b) if no Arbitration Committee exists to deal with the matter, appoint an Arbitration Committee and serve the notice on that Committee. 31. The Act is amended by adding the following after section 91: Replacing member 91.1 (1) If a member of an Arbitration Committee becomes incapacitated, resigns or dies, resulting in the loss of quorum, the Minister may appoint a replacement for that member. Effects of replacing member (2) If a replacement is appointed under subsection (1) to replace a member, C. 21 National Energy Board and Ca (a) evidence and representations received by the Arbitration Committee before the replacement was appointed are considered to have been received after the replacement was appointed; and (b) the Arbitration Committee is bound by every decision that it made before the replacement was appointed unless it elects to review, vary or rescind a decision. 32. Subsection 93(5) of the Act is replaced by the following: Written decisions (5) An Arbitration Committee shall render its decision and the reasons for it in writing within six months from the day on which it concludes a hearing. Continuation of obligation (6) A failure by an Arbitration Committee to comply with subsection (5) within the required time limit does not affect its obligation to render the decision, and anything done by it in relation to that decision remains valid. 33. The Act is amended by adding the following after section 95: Limitation period or prescription 95.1 (1) An Arbitration Committee shall conclude a hearing within 18 months from the day on which it is served with a notice of arbitration that is, in its opinion, complete. Continuation of jurisdiction (2) A failure by an Arbitration Committee to comply with subsection (1) within the required time limit does not affect its jurisdiction to deal with the matter referred to in the notice, and anything done by it in relation to that matter remains valid. 1990, c. 7, s. 28 34. (1) Subsections 112(1) to (3) of the Act are replaced by the following: Prohibition — construction or ground disturbance 112. (1) It is prohibited for any person to construct a facility across, on, along or under a pipeline or engage in an activity that causes a ground disturbance within the prescribed area unless the construction or activity is authorized by the orders or regulations made under subsection (5) and done in accordance with them. 2013-2014-2015 Prohibition — vehicles and mobile equipment Office national de l’énergie et O (2) It is prohibited for any person to operate a vehicle or mobile equipment across a pipeline unless (a) that operation is authorized by the orders or regulations made under subsection (5) and done in accordance with them; or (b) the vehicle or mobile equipment is operated within the travelled portion of a highway or public road. 1990, c. 7, s. 28; 2012, c. 19, s. 92(1) (2) Subsection 112(5) of the Act is replaced by the following: Regulations and orders (5) The Board may make orders or regulations (a) governing the design, construction, operation and abandonment of facilities constructed across, on, along or under pipelines; (a.1) prescribing the area for the purposes of subsection (1); (a.2) authorizing the construction of facilities across, on, along or under pipelines; (a.3) authorizing ground disturbances within the prescribed area; (b) governing the measures to be taken in relation to (i) the construction of facilities across, on, along or under pipelines, (ii) the construction of pipelines across, on, along or under facilities, other than railways, and (iii) ground disturbances within the prescribed area; (c) authorizing the operation of vehicles or mobile equipment across a pipeline and governing the measures to be taken in relation to that operation; and (d) specifying activities for the purposes of paragraph (a) of the definition “ground disturbance” in section 2. 1999, c. 31, s. 167 (3) The portion of subsection 112(5.1) of the Act before paragraph (a) is replaced by the following: C. 21 Temporary prohibition on ground disturbances (5.1) Orders or regulations made under subsection (5) may provide for the prohibition of ground disturbances in an area that is situated in the vicinity of a pipeline and that may extend beyond the prescribed area during the period that starts when a request is made to a pipeline company to locate its pipeline and ends National Energy Board and Ca 35. The Act is amended by adding the following after section 118: Limitation period or prescription 118.1 (1) The Board shall decide whether to issue a licence for the exportation of oil or gas within six months from the day on which the applicant has, in the Board’s opinion, provided a complete application. The Board shall make that day public. Continuation of jurisdiction (2) A failure by the Board to comply with subsection (1) within the required time limit does not affect its jurisdiction to issue the licence and anything done by it in relation to the issuance of that licence remains valid. Excluded period (3) If the Board requires the applicant to provide information or undertake a study with respect to the application and the Board states publicly that this subsection applies, the period that is taken by the applicant to comply with the requirement is not included in the calculation of the time limit. Public notice of excluded period (4) The Board shall make public the day on which the period referred to in subsection (3) begins and the day on which it ends as soon as each day is known. Extension (5) The Minister may, by order, extend the time limit by a maximum of three months. The Governor in Council may, on the recommendation of the Minister, by order, further extend that time limit by any additional period or periods of time. Governor in Council approval 118.2 (1) If a regulation made under subsection 119.01(1) requires the approval of the Governor in Council for the issuance of a licence for the exportation of oil or gas, the Board may issue the licence only if the Governor in Council grants its approval within three months from the day on which the Board makes its decision under subsection 118.1(1). 2013-2014-2015 Office national de l’énergie et O Continuation of jurisdiction. (2) Despite subsection (1), if the Governor in Council grants its approval after the expiry of the time limit for doing so, the Board’s jurisdiction to issue the licence is not affected and anything done by it in relation to the issuance of that licence remains valid. Period for issuing licence (3) The Board shall issue the licence within seven days from the day on which the Governor in Council’s approval is granted. 36. Paragraph 129(1)(d) of the Act is amended by adding the following after subparagraph (i): (i.1) companies that have been granted the leave required by paragraph 74(1)(d), 37. The Act is amended by adding the following after section 131: SENTENCING Sentencing principles 132. (1) In addition to the principles and factors that the court is otherwise required to consider, including those set out in sections 718.1 to 718.21 of the Criminal Code, the court shall consider the following principles when sentencing a person who is found guilty of an offence under this Act in relation to an actual or potential unintended or uncontrolled release of oil, gas or any other commodity from a pipeline: (a) the amount of the fine should be increased to account for each aggravating factor associated with the offence, including the aggravating factors set out in subsection (2); and (b) the amount of the fine should reflect the gravity of each aggravating factor associated with the offence. Aggravating factors (2) The aggravating factors are the following: (a) the offence caused harm or risk of harm to human health or safety; (b) the offence caused damage or risk of damage to the environment or environmental quality; C. 21 National Energy Board and Ca (c) the offence caused damage or risk of damage to any unique, rare, particularly important or vulnerable component of the environment; (d) the damage or harm caused by the offence is extensive, persistent or irreparable; (e) the offender committed the offence intentionally or recklessly; (f) the offender failed to take reasonable steps to prevent the commission of the offence; (g) by committing the offence or failing to take action to prevent its commission, the offender increased or intended to increase their revenue or decreased or intended to decrease their costs; (h) the offender has a history of noncompliance with federal or provincial legislation that relates to safety or environmental conservation or protection; and (i) after the commission of the offence, the offender (i) attempted to conceal its commission, (ii) failed to take prompt action to prevent, mitigate or remediate its effects, or (iii) failed to take prompt action to reduce the risk of committing similar offences. Absence of aggravating factor (3) The absence of an aggravating factor set out in subsection (2) is not a mitigating factor. Meaning of “damage” (4) For the purposes of paragraphs (2)(b) to (d), “damage” includes loss of use value and non-use value. Reasons (5) If the court is satisfied of the existence of one or more of the aggravating factors set out in subsection (2) but decides not to increase the amount of the fine because of that factor, the court shall give reasons for that decision. Orders of court 132.1 (1) If a person is found guilty of an offence under this Act in relation to an actual or potential unintended or uncontrolled release of 2013-2014-2015 Office national de l’énergie et O oil, gas or any other commodity from a pipeline, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, in addition to any other punishment that may be imposed under this Act, make an order that has any or all of the following effects: (a) prohibiting the offender from committing an act or engaging in an activity that may, in the opinion of the court, result in the continuation or repetition of the offence; (b) directing the offender to take any action that the court considers appropriate to remedy or avoid any harm to the environment that results or may result from the act or omission that constituted the offence; (c) directing the offender to carry out environmental effects monitoring in the manner established by the Board or directing the offender to pay, in the manner specified by the court, an amount of money for the purposes of environmental effects monitoring; (d) directing the offender to make changes to their environmental protection program that are satisfactory to the Board; (e) directing the offender to have an environmental audit conducted by a person of a class and at the times specified by the Board and directing the offender to take the measures that the Board considers appropriate to remedy any deficiencies revealed during the audit; (f) directing the offender to pay to Her Majesty in right of Canada, for the purpose of promoting the conservation, protection or restoration of the environment, or to pay into the Environmental Damages Fund — an account in the accounts of Canada — an amount of money that the court considers appropriate; (g) directing the offender to publish, in the manner specified by the court, the facts relating to the commission of the offence and the details of the punishment imposed, including any orders made under this subsection; C. 21 National Energy Board and Ca (h) directing the offender to notify, at the offender’s own cost and in the manner specified by the court, any person aggrieved or affected by the offender’s conduct of the facts relating to the commission of the offence and of the details of the punishment imposed, including any orders made under this subsection; (i) directing the offender to post a bond or pay an amount of money into court that the court considers appropriate to ensure that the offender complies with all or part of any prohibition, direction, requirement or condition that is specified in the order; (j) directing the offender to perform community service, subject to any reasonable conditions that may be imposed by the court; (k) directing the offender to pay, in the manner prescribed by the court, an amount of money to environmental, health or other groups to assist in their work; (l) directing the offender to pay, in the manner prescribed by the court, an amount of money to an educational institution including for scholarships for students enrolled in studies related to the environment; (m) requiring the offender to comply with any conditions that the court considers appropriate in the circumstances for securing the offender’s good conduct and for preventing the offender from repeating the same offence or committing another offence under this Act; and (n) prohibiting the offender from applying for any new authorization under this Act during any period that the court considers appropriate. Coming into force and duration of order (2) An order made under subsection (1) comes into force on the day on which the order is made or on any other day that the court may determine, but shall not continue in force for more than three years after that day. Publication (3) If an offender does not comply with an order requiring the publication of facts relating to the offence and the details of the punishment, the Board may, in the manner that the court 2013-2014-2015 Office national de l’énergie et O directed the offender, publish those facts and details and recover the costs of publication from the offender. Debt due to Her Majesty (4) If the Board incurs publication costs under subsection (3), the costs constitute a debt due to Her Majesty in right of Canada and may be recovered in any court of competent jurisdiction. Variation of sanctions 132.2 (1) Subject to subsection (2), if a court has made, in relation to an offender, an order under section 132.1, the court may, on application by the offender or the Board, require the offender to appear before it and, after hearing the offender and the Board, may vary the order in one or more of the following ways that the court considers appropriate because of a change in the offender’s circumstances since the order was made: (a) by making changes to any prohibition, direction, requirement or condition that is specified in the order or by extending the time during which the order is to remain in force for any period that is not more than one year; or (b) by decreasing the time during which the order is to remain in force or by relieving the offender, either absolutely or partially or for any period, of compliance with any condition that is specified in the order. Notice (2) Before varying the order under subsection (1), the court may direct that notice be given to any persons that the court considers to be interested and may hear any of those persons. Subsequent applications with leave 132.3 If an application made under subsection 132.2(1) in relation to an offender has been heard by a court, no other application shall be made under section 132.2 in relation to the offender except with leave of the court. Recovery of fines and amounts 132.4 If a person is found guilty of an offence under this Act and a fine that is imposed is not paid when required, or if a court orders an offender to pay an amount under subsection 132.1(1) or 132.2(1) and the amount is not paid, the prosecutor may, by filing the conviction or order, as the case may be, enter as a judgment the amount of the fine or the amount ordered to be paid, and costs, if any, in any court of C. 21 National Energy Board and Ca competent jurisdiction in Canada, and the judgment is enforceable against the person in the same manner as if it were a judgment rendered against them in that court in civil proceedings. 38. Section 133 of the Act is replaced by the following: Report to Parliament R.S., c. O-7; 1992, c. 35, s. 2 133. The Board shall, within four months after the end of each fiscal year, submit to the Minister a report on the activities of the Board under this Act for that fiscal year, and the Minister shall cause the report to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the day on which the report is received. CANADA OIL AND GAS OPERATIONS ACT 39. Section 2 of the Canada Oil and Gas Operations Act is amended by adding the following in alphabetical order: “abandoned pipeline” « pipeline abandonné » “abandoned pipeline” means a pipeline the operation of which has been abandoned with the leave of the National Energy Board as required by paragraph 4.01(1)(d) and that remains in place; 40. Section 4.01 of the Act is amended by adding the following after subsection (2): Terms and conditions — abandonment (2.1) The National Energy Board may, on granting leave to abandon the operation of a pipeline, impose any terms and conditions that it considers proper. Costs and expenses related to abandonment (2.2) The National Energy Board may order a holder of an authorization issued under paragraph 5(1)(b) or a holder of that authorization that has obtained the Board’s leave to abandon the operation of its pipeline, or the holder’s successor or assign, to take any measure that the Board considers necessary to ensure that the holder, or its successor or assign, has the ability to pay for the abandonment of its pipelines and any costs and expenses related to its abandoned pipelines. 2013-2014-2015 Office national de l’énergie et O 1992, c. 35, s. 8 41. (1) Subsection 5.01(1) of the Act is replaced by the following: Right of entry 5.01 (1) Any person may, for the purpose of exploring for or exploiting oil or gas, maintaining safety or protecting the environment, enter on and use the surface of the land in any area in which this Act applies in order to carry on a work or activity authorized under paragraph 5(1)(b). Right of entry — abandoned pipeline (1.1) Any person or their successor or assign may, for the purpose of maintaining safety or protecting the environment, enter on and use the surface of the land in any area in which this Act applies in order to carry on a work or activity in relation to an abandoned pipeline for which the person has received the leave required by paragraph 4.01(1)(d). 2002, c. 10, s. 190 (2) The portion of subsection 5.01(2) of the Act before paragraph (a) is replaced by the following: Restriction (2) Despite subsections (1) and (1.1), if a person occupies land in an area to which this Act applies and that person owns or has title to the land — or has lawful possession of it, other than by virtue of an authorization under paragraph 5(1)(b) or an interest as defined in section 2 of the Canada Petroleum Resources Act — it is prohibited for anyone to enter on or use the surface of that land without the consent of the occupier or, if consent has been refused, except in accordance with the terms and conditions of 2002, c. 10, s. 190 (3) Subsection 5.01(3) of the Act is replaced by the following: Exception (3) Subsections (1) to (2) do not apply in respect of Inuit-owned land as defined in subsection 2(1) of the Nunavut Waters and Nunavut Surface Rights Tribunal Act. 2007, c. 35, s. 149 42. Section 5.37 of the Act is replaced by the following: Documents 5.37 (1) A holder of the leave required by paragraph 4.01(1)(d) and a holder of an authorization to construct or operate a pipeline issued under paragraph 5(1)(b), or the successor or assign of either holder, shall keep, in a form and manner determined by the National Energy C. 21 National Energy Board and Ca Board, any documents, including any records or books of account, that the Board requires and that contain information that is determined by the Board to be necessary for the administration of this Act and any regulations made under it. Production and inspection (2) The holder of that leave and the holder of that authorization, or the successor or assign of either holder, shall produce those documents to the National Energy Board, or make them available to the Board or its designated representative, for inspection or copying at a time and under conditions set by the Board. 43. The Act is amended by adding the following after section 15: Orders and regulations — National Energy Board 15.1 The National Energy Board may make orders or regulations prohibiting activities within an area specified in the order or regulation around a pipeline, an abandoned pipeline or other work, authorizing exceptions to those prohibitions and specifying measures to be taken in relation to those exceptions. 44. Section 54 of the Act is renumbered as subsection 54(1) and is amended by adding the following: Compliance audit (2) For greater certainty, the powers set out in subsection (1) include the power to conduct a compliance audit. 1992, c. 35, s. 29 45. Section 56 of the English version of the Act is replaced by the following: Assistance to officers 56. The owner, the person in charge of any place referred to in subsection 54(1) and every person found in the place shall give a safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer, as the case may be, all reasonable assistance to enable the officer to carry out duties and functions under this Act or the regulations. 1992, c. 35, s. 29 46. (1) Subsection 58(1) of the Act is replaced by the following: Power of officers 58. (1) A safety officer, the Chief Safety Officer, a conservation officer or the Chief Conservation Officer may order that an operation or activity in any area to which this Act applies cease or be continued only in 2013-2014-2015 Office national de l’énergie et O accordance with the terms of the order if the officer, on reasonable grounds, is of the opinion that its continuation could result in harm to a person, damage to the environment or property or a breach of security, or is not in compliance with this Act or the regulations, and (a) the operation is in relation to the exploration or drilling for or the production, conservation, processing or transportation of oil or gas; or (b) the activity is prohibited by an order or regulation made under section 15.1. 1992, c. 35, s. 29; 1994, c. 10, s. 12(1) (2) Subsections 58(2) and (3) of the English version of the Act are replaced by the following: Notice (2) The officer who makes an order under subsection (1) shall affix at or near the scene of the operation a notice of the order in a form approved by the National Energy Board. Expiry of order (3) An order made by a safety officer or a conservation officer under subsection (1) expires 72 hours after it is made unless it is confirmed before that time by order of the Chief Safety Officer or the Chief Conservation Officer, as the case may be. 1992, c. 35, s. 29 (3) Subsection 58(4) of the Act is replaced by the following: Modification or revocation (4) A safety officer or a conservation officer who makes an order under subsection (1) shall immediately so advise the Chief Safety Officer or the Chief Conservation Officer, as the case may be, and that Chief Officer may modify or revoke the order. 1994, c. 10, s. 12(2) (4) Subsection 58(5) of the English version of the Act is replaced by the following: Referral for review by National Energy Board (5) A person carrying out an operation to which an order under subsection (1) makes reference, or any person having a pecuniary interest in that operation, may, by notice in writing, request the Chief Safety Officer or the Chief Conservation Officer, as the case may be, to refer the order to the National Energy Board to review the need for the order under section C. 21 National Energy Board and Ca 28.6 of the National Energy Board Act and, on receiving the notice, that Chief Officer shall refer the order accordingly. COMING INTO FORCE Order or 12 months after royal assent 47. The provisions of this Act come into force 12 months after the day on which this Act receives royal assent or on any earlier day or days to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 19 An Act to amend the Yukon Environmental and Socioeconomic Assessment Act and the Nunavut Waters and Nunavut Surface Rights Tribunal Act ASSENTED TO 18th JUNE, 2015 BILL S-6 SUMMARY Part 1 amends the Yukon Environmental and Socio-economic Assessment Act to provide that the Canadian Environmental Assessment Act, 2012 does not apply in Yukon, to allow for the coordination of reviews of transboundary projects, to establish time limits for environmental assessments and to establish a cost recovery regime. It also amends that Act to provide for binding ministerial policy directions to the Board and the delegation of any of the Minister’s powers, duties and functions to the territorial minister, and allows for a member of the board who is participating in a screening or review to continue to act for that purpose after the expiry of their term or their removal due to a loss of residency in Yukon, until decision documents are issued. In addition, it amends that Act to clarify that a new assessment of a project is not required when an authorization is renewed or amended unless there has been any significant change to the original project. Part 2 amends the Nunavut Waters and Nunavut Surface Rights Tribunal Act to modify the maximum term of certain licences, to establish time limits with respect to the making of certain decisions, to allow for the making of arrangements relating to security, to establish a cost recovery regime, to modify the offence and penalty regime and to create an administrative monetary penalty scheme. 62-63-64 ELIZABETH II —————— CHAPTER 19 An Act to amend the Yukon Environmental and Socio-economic Assessment Act and the Nunavut Waters and Nunavut Surface Rights Tribunal Act [Assented to 18th June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Yukon and Nunavut Regulatory Improvement Act. PART 1 2003, c. 7 YUKON ENVIRONMENTAL AND SOCIO-ECONOMIC ASSESSMENT ACT AMENDMENTS TO THE ACT 2. Section 6 of the Yukon Environmental and Socio-economic Assessment Act is replaced by the following: Non-application 6. The Canadian Environmental Assessment Act, 2012 does not apply in Yukon. Delegation to territorial Minister 6.1 (1) The federal minister may delegate, in writing, to the territorial minister all or any of the federal minister’s powers, duties or functions under this Act, either generally or as otherwise provided in the instrument of delegation. Notice (2) The federal minister must notify the first nations in writing of any such delegation. 3. Subsection 8(3) of the Act is replaced by the following: Yukon Environmental and Socio-economic A Surface Righ C. 19 Executive committee (3) One member of the executive committee referred to in paragraph (1)(a) shall be appointed on the nomination of the Council, another on the nomination of the territorial minister and the third, being the Chairperson of the Board, following consultation by the federal minister with the other two members. 4. Section 10 of the Act is amended by adding the following after subsection (3): Acting after expiry of term (4) If a member is a member of the executive committee or of a panel of the Board and, while that committee or panel is conducting a screening or review of a project, their term expires before a decision document is issued by each decision body to whom the committee or panel has made a recommendation in respect of that project, they may — in accordance with the bylaws of the Board or, in the absence of an applicable by-law, the direction of the Chairperson — continue to perform their functions in relation to that screening or review until those decision documents are issued. For the purpose of the appointment of a replacement, the member’s office is considered to be vacant as soon as their term expires. 5. Section 11 of the Act is amended by adding the following after subsection (3): Acting after removal of member (4) If a member is a member of the executive committee or of a panel of the Board and, while that committee or panel is conducting a screening or review of a project, they are removed from office under subsection (2) before a decision document is issued by each decision body to whom the committee or panel has made a recommendation in respect of that project, they may — in accordance with the by-laws of the Board or, in the absence of an applicable bylaw, the direction of the Chairperson — continue to perform their functions in relation to that screening or review until those decision documents are issued. For the purpose of the appointment of a replacement, the member’s office is considered to be vacant as soon as they are removed from office. 2013-2014-2015 Évaluation environnementale et socioécon Tribunal des droits de 6. Paragraph 30(1)(d) of the Act is replaced by the following: (d) the periods, for each step from the submission or referral of a proposal to the conclusion of the screening or review of the project or existing project, within which the executive committee and panels of the Board must perform their functions. 7. Paragraph 31(2)(f) of the Act is replaced by the following: (f) the periods, for each step from the submission of a proposal to the conclusion of the evaluation of the project or existing project, within which designated offices must perform their functions. 8. Section 35 of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) respecting the performance of a member’s functions for the purposes of subsections 10(4) and 11(4). 9. (1) Paragraph 42(1)(d) of the Act is replaced by the following: (d) the significance of any adverse cumulative environmental or socio-economic effects that have occurred or might occur in connection with the project or existing project in combination with the effects of other projects for which proposals have been submitted under subsection 50(1) or any activities that have been carried out, are being carried out or are likely to be carried out in or outside Yukon; (d.1) any studies or research undertaken under subsection 112(1) that are relevant to the project or existing project; (d.2) the need for effects monitoring; (2) Subsection 42(1) of the Act is amended by adding the following after paragraph (g): (g.1) the interests of first nations; C. 19 Yukon Environmental and Socio-economic A Surface Righ (3) Subsection 42(2) of the Act is replaced by the following: Additional matters to be considered (2) In addition to the matters referred to in subsection (1), the executive committee or a panel of the Board shall take into consideration the capacity of any renewable resources that are likely to be significantly affected by the project or existing project to meet present and future needs. Potential activities of third parties (2.1) If the proponent is a government agency or first nation and the project or existing project concerns planning activities related to timber harvesting, the designated office, executive committee or panel of the Board shall take into consideration any potential activities of third parties that, if proposed to be undertaken, would be subject to an assessment under section 47 or 48. 10. Section 43 of the Act is renumbered as subsection 43(1) and is amended by adding the following: Suspension (2) If the proponent fails to provide the required supplementary information within the period prescribed by the rules, the designated office, executive committee or panel of the Board may suspend its assessment activities until the proponent provides that information and it must make the reasons for the suspension public if it does so. Termination of assessment (3) If a proponent does not provide the required supplementary information within two years after the day on which the request is made, the assessment of the project is discontinued, unless the Board grants an extension of that period. Extension of time limit (4) The Board may extend the period referred to in subsection (3) by a maximum of one year. Interpretation (5) For greater certainty, the proponent may submit a new proposal in relation to the project in accordance with section 50. Consideration of previous assessments (6) In conducting an assessment of the project to which the new proposal relates, a designated office, the executive committee or a 2013-2014-2015 Évaluation environnementale et socioécon Tribunal des droits de panel of the Board must consider, and may rely on, any assessment activities previously carried out under this Act in respect of the project. 11. The Act is amended by adding the following after section 46: TIME LIMITS Authority and validity 46.1 The failure of the federal minister, the Minister of the Environment, the territorial minister, the Board, a decision body, a designated office, the executive committee, a panel of the Board or a joint panel to exercise a power or perform a duty or function within a period provided for under this Act does not terminate their authority to do so nor does it invalidate any document prepared or submitted or any decision or action taken in the exercise or performance of their powers, duties or functions. 12. Paragraph 47(2)(a) of the Act is replaced by the following: (a) a federal agency or federal independent regulatory agency is the proponent; 13. Paragraphs 48(1)(a) and (b) of the Act are replaced by the following: (a) a federal agency that is the proponent of the activity or that has the power to issue an authorization or to grant an interest in land required for the activity to be undertaken; (b) the federal minister, if the Governor in Council has the power to issue an authorization required for the activity to be undertaken or if a federal independent regulatory agency is the proponent of the activity or has the power to issue an authorization or to grant an interest in land required for the activity to be undertaken; 14. The Act is amended by adding the following after section 49: No significant change 49.1 (1) A new assessment of a project or existing project is not required when an authorization is renewed or amended unless, in the opinion of a decision body for the project, there is a significant change to the original project that would otherwise be subject to an assessment. Yukon Environmental and Socio-economic A Surface Righ C. 19 Consultation between decision bodies (2) If there is more than one decision body for the project, they shall consult one another in determining whether a new assessment is required. 15. Subsection 50(2) of the Act is replaced by the following: Considerations by proponent (2) The proponent of a project shall, in preparing a proposal, incorporate any appropriate mitigative measures and take into consideration the matters referred to in paragraphs 42(1)(b), (c), (e) and (f) and, if applicable, subsection 42(2.1), in the case of a proposal submitted to a designated office, or the matters referred to in those paragraphs, paragraphs 42(1)(g) to (h) and, if applicable, subsection 42(2.1), in the case of a proposal submitted to the executive committee. 16. Subsection 56(1) of the Act is replaced by the following: Conclusion of evaluation 56. (1) A designated office shall, within nine months after the day on which a proposal is submitted to it under paragraph 50(1)(b), conclude its evaluation of the project by (a) recommending to the decision bodies for the project that the project be allowed to proceed, if it determines that the project will not have significant adverse environmental or socio-economic effects in or outside Yukon; (b) recommending to those decision bodies that the project be allowed to proceed, subject to specified terms and conditions, if it determines that the project will have, or is likely to have, significant adverse environmental or socio-economic effects in or outside Yukon that can be mitigated by those terms and conditions; (c) recommending to those decision bodies that the project not be allowed to proceed, if it determines that the project will have, or is likely to have, significant adverse environmental or socio-economic effects in or outside Yukon that cannot be mitigated; or (d) referring the project to the executive committee for a screening, if, after taking into account any mitigative measures included in the project proposal, it cannot 2013-2014-2015 Évaluation environnementale et socioécon Tribunal des droits de determine whether the project will have, or is likely to have, significant adverse environmental or socio-economic effects. Excluded period (1.1) If the designated office requires the proponent of the project to provide or collect information or to undertake a study, the period that, in the designated office’s opinion, is taken by the proponent to comply with the requirement is not included in the calculation of the time limit under subsection (1) or of its extension. Extension of time limit by federal minister (1.2) The federal minister may, at the request of the Board, extend the time limit referred to in subsection (1) by a maximum of two months to take into account circumstances that are specific to the proposal for a project. Extension of time limit by Governor in Council (1.3) The Governor in Council may, by order, on the recommendation of the federal minister, further extend the time limit any number of times by periods of any length. 17. Subsection 58(1) of the Act is replaced by the following: Conclusion of screening 58. (1) The executive committee shall, within 16 months after the day on which a proposal is submitted to it under paragraph 50(1)(a) or referred to it under paragraph 56(1)(d), conclude its screening of the project by (a) recommending to the decision bodies for the project that the project be allowed to proceed without a review, if it determines that the project will not have significant adverse environmental or socio-economic effects in or outside Yukon; (b) recommending to those decision bodies that the project be allowed to proceed without a review, subject to specified terms and conditions, if it determines that the project will have, or is likely to have, significant adverse environmental or socio-economic effects in or outside Yukon that can be mitigated by those terms and conditions; (c) recommending to those decision bodies that the project not be allowed to proceed and not be subject to a review, if it determines that the project will have, or is likely to have, C. 19 Yukon Environmental and Socio-economic A Surface Righ significant adverse environmental or socioeconomic effects in or outside Yukon that cannot be mitigated; or (d) requiring a review of the project, if, after taking into account any mitigative measures included in the project proposal, it cannot determine whether the project will have, or is likely to have, significant adverse environmental or socio-economic effects. Excluded period (1.1) If the executive committee requires the proponent of the project to provide or collect information or to undertake a study, the period that, in the executive committee’s opinion, is taken by the proponent to comply with the requirement is not included in the calculation of the time limit under subsection (1) or of its extension. Extension of time limit by federal minister (1.2) The federal minister may, at the request of the Board, extend the time limit referred to in subsection (1) by a maximum of two months to take into account circumstances that are specific to the proposal for a project. Extension of time limit by Governor in Council (1.3) The Governor in Council may, by order, on the recommendation of the federal minister, further extend the time limit any number of times by periods of any length. 18. Section 59 of the Act is replaced by the following: Recommendation for nonreferral rejected 59. If the executive committee recommends that a project not be referred for a review, but that recommendation is rejected by a decision body for the project and the decision body so notifies the executive committee in writing within 15 days after receiving the recommendation, the executive committee shall require a review of the project. 19. Sections 61 to 64 of the Act are replaced by the following: Requirement or request for review 61. (1) When the executive committee, under paragraph 58(1)(d), subsection 58(2) or section 59, requires a review of a project for which there is a federal decision body, or when a public review of such a project is requested under section 60, the executive committee shall 2013-2014-2015 Évaluation environnementale et socioécon Tribunal des droits de (a) notify the Minister of the Environment of its intention to establish a panel of the Board; or (b) request that Minister to enter into negotiations for the establishment of a joint panel in accordance with section 67. Consideration of effects outside Yukon (2) When the executive committee, under paragraph 58(1)(d), subsection 58(2) or section 59, requires a review of a project for which there is no federal decision body, or when a public review of such a project is requested under section 60, the executive committee shall (a) if it determines that the project might have significant adverse environmental or socio-economic effects outside Yukon, make a request under paragraph (1)(b); or (b) if it determines that the project will not have such effects, so notify the Minister of the Environment. Response by Minister of the Environment (3) The Minister of the Environment may, within 30 days after receiving a notification under paragraph (1)(a), direct the executive committee not to establish a panel of the Board, in which case the executive committee shall make a request under paragraph (1)(b). Determination by Minister of the Environment (4) After receiving a notification of the executive committee’s determination under paragraph (2)(b), the Minister of the Environment may consider and determine the same question and, if that Minister advises the executive committee of a contrary determination within 30 days after the notification, the executive committee shall make a request under paragraph (1)(b). Response to request 62. The Minister of the Environment shall, within 30 days after receiving a request made under paragraph 61(1)(b), notify the executive committee whether he or she agrees to the request. 20. (1) Subsection 65(1) of the Act is amended by adding “or” at the end of paragraph (a) and by replacing paragraphs (b) and (c) with the following: C. 19 Yukon Environmental and Socio-economic A Surface Righ (b) the Minister of the Environment does not direct the executive committee as provided in subsection 61(3), does not advise the executive committee as provided in subsection 61(4) or does not agree to a request as provided in section 62. (2) Subsection 65(2) of the Act is replaced by the following: Failure to enter into agreement (2) The executive committee shall establish a panel of the Board to conduct a review of a project if, despite negotiations entered into under paragraph 61(1)(b) for the establishment of a joint panel, no agreement is concluded under section 67. 21. The Act is amended by adding the following after section 66: Time limit 66.1 (1) The executive committee shall establish a panel of the Board, and fix its terms of reference, within three months after the day on which it is required to do so under subsection 65(1) or (2). Excluded period (2) If the executive committee requires the proponent of the project to provide or collect information or to undertake a study, the period that, in the committee’s opinion, is taken by that proponent to comply with the requirement is not included in the calculation of the time limit under subsection (1) or of its extension. Extension of time limit by federal minister (3) The federal minister may, at the request of the executive committee, extend the time limit referred to in subsection (1) by a maximum of two months to take into account circumstances that are specific to the proposal for a project. Extension of time limit by Governor in Council (4) The Governor in Council may, by order, on the recommendation of the federal minister, further extend the time limit any number of times by periods of any length. Agreement — coordination 66.2 (1) The executive committee may, with the approval of the federal minister, enter into an agreement with any authority that has powers, duties or functions in relation to reviewing the effects of that portion of the project that is to be carried out outside Yukon for the purpose of coordinating their reviews. 2013-2014-2015 Évaluation environnementale et socioécon Tribunal des droits de Government of foreign state (2) The federal minister and the Minister of Foreign Affairs may, after consultation with the executive committee, enter into an agreement referred to in subsection (1) if the authority is a government of a foreign state or of a subdivision of a foreign state, or any institution of such a government. For greater certainty (3) For greater certainty, the fact that a panel of the board is coordinating its review with another authority does not permit the panel to make a recommendation concerning the portion of the project to be carried out outside Yukon. 22. (1) Subsection 67(1) of the Act is replaced by the following: Conclusion of agreement with Minister of Environment 67. (1) If the Minister of the Environment agrees to a request made by the executive committee under paragraph 61(1)(b), the executive committee may, with the approval of the federal minister, enter into an agreement with the Minister of the Environment for the establishment of a joint panel to conduct a review of the project. (2) The portion of subsection 67(2) of the English version of the Act before paragraph (a) is replaced by the following: Joint panel agreement (2) In circumstances referred to in subsection 65(1), the executive committee may, with the approval of the federal minister, enter into an agreement for the purpose referred to in subsection (1) with 23. (1) Paragraphs 72(4)(b) and (c) of the Act are replaced by the following: (b) the project be allowed to proceed, subject to specified terms and conditions, if it determines that the project will have, or is likely to have, significant adverse environmental or socio-economic effects in or outside Yukon that can be mitigated by those terms and conditions; or (c) the project not be allowed to proceed, if it determines that the project will have, or is likely to have, significant adverse environmental or socio-economic effects in or outside Yukon that cannot be mitigated. C. 19 Yukon Environmental and Socio-economic A Surface Righ (2) Section 72 of the Act is amended by adding the following after subsection (4): Time limit — panel of the Board (4.1) A panel of the Board shall make the recommendations referred to in subsection (4) within 15 months after the day on which the panel is established under subsection 65(1) or (2). Excluded period (4.2) If a panel of the Board requires the proponent of the project to provide or collect information or to undertake a study, the period that, in the panel’s opinion, is taken by the proponent to comply with the requirement is not included in the calculation of the time limit under subsection (4.1) or of its extension. Extension of time limit by federal minister (4.3) The federal minister may, at the request of the Board, extend the time limit referred to in subsection (4.1) by a maximum of two months to take into account circumstances that are specific to a proposal for a project. Extension of time limit by Governor in Council (4.4) The Governor in Council may, by order, on the recommendation of the federal minister, further extend the time limit any number of times by periods of any length. 24. Section 73 of the Act is repealed. 25. Section 75 of the Act is replaced by the following: Decision on recommendation from designated office or joint panel 75. If a designated office or a joint panel makes a recommendation to a decision body, the decision body shall issue a decision document within the period prescribed by the regulations accepting, rejecting or varying the recommendation. 26. The portion of subsection 76(1) of the Act before paragraph (a) is replaced by the following: Decision on recommendation from executive committee or panel of Board 76. (1) Subject to section 59, if the executive committee or a panel of the Board makes a recommendation to a decision body, the decision body shall, within the period prescribed by the regulations, 2013-2014-2015 Évaluation environnementale et socioécon Tribunal des droits de 27. Subsection 77(2) of the Act is replaced by the following: Time limits (2) The executive committee or panel of the Board shall make a new recommendation to the decision bodies in respect of the project within the period prescribed by the rules, which is not to exceed 60 days for a screening by the executive committee or 90 days for a review by a panel of the Board. If it does not make such a recommendation, it is deemed to have made the same recommendation that it made at the conclusion of its screening or review. 28. (1) Paragraphs 81(1)(d) and (e) of the Act are replaced by the following: (d) the executive committee, if the recommendation to the decision body was made by the executive committee, a panel of the Board or a joint panel; (2) Subsection 81(2) of the English version of the Act is replaced by the following: Decision not in conformity with land use plan (2) If a decision document allows a project to be undertaken not in conformity with a regional land use plan referred to in section 44, the decision body shall provide a copy of the decision document to the planning commission and to any person or body that approved the plan. 29. The Act is amended by adding the following after section 88: For greater certainty 88.1 For greater certainty, an independent regulatory agency, a government agency or a first nation may impose, to the extent of its jurisdiction and authority to do so, terms and conditions that are in addition to, or more stringent than, those referred to in the decision documents. 30. The Act is amended by adding the following after section 93: COST RECOVERY Proponent’s obligation to pay costs 93.1 (1) In order for the federal minister to recover costs that are incurred in the course of a review of a project, the proponent of the project must pay to the federal minister C. 19 Yukon Environmental and Socio-economic A Surface Righ (a) any amounts that are prescribed by the regulations and that are related to the exercise of the powers and performance of the functions of the Board or its members or of members of a panel of the Board or a joint panel; (b) any costs incurred by the Board for services that are prescribed by the regulations and that are provided to it by a third party; and (c) any amounts that are prescribed by the regulations and that are related to the exercise of the powers and performance of the duties and functions of the federal minister. Limited period (2) For the purposes of subsection (1), the services, powers, duties or functions described in that subsection are limited to those provided, exercised or performed during the period that begins when the executive committee is required to establish a panel of the Board under subsection 65(1) or (2) and ends when a decision document is issued by each of the decision bodies to whom the panel of the Board or joint panel, as the case may be, made a recommendation in respect of the project. Debt due to Her Majesty (3) The amounts and costs that the proponent must pay under subsection (1) constitute a debt due to Her Majesty in right of Canada and may be recovered as such in any court of competent jurisdiction. 31. (1) Section 112 of the Act is amended by adding the following after subsection (1): Collaboration (1.1) With the approval of the ministers and first nations that request or consent to a study or research under subsection (1), the executive committee may conduct the study or research in collaboration with any other body. (2) Section 112 of the Act is amended by adding the following after subsection (2): Obtaining information (3) Subject to any other Act of Parliament, territorial law or first nation law, the executive committee may obtain from any first nation, government agency or independent regulatory 2013-2014-2015 Évaluation environnementale et socioécon Tribunal des droits de agency any information in their possession that the executive committee requires for the purpose of conducting a study or research. 32. Subsection 113(1) of the Act is replaced by the following: Report of executive committee 113. (1) The executive committee shall submit a report on the results of a study or of research undertaken under section 112 to the minister or first nation that requested or consented to it and shall, as soon as feasible after submitting the report, make it available to the public. The executive committee may include recommendations in the report. 33. Paragraph 118(c) of the English version of the Act is replaced by the following: (c) a record of authorizations, grants of interest in land and provisions of financial assistance in respect of which the Board has been notified under section 89. 34. The Act is amended by adding the following after section 121: POLICY DIRECTIONS Minister’s policy directions 121.1 (1) The federal minister may, after consultation with the Board, give written policy directions that are binding on the Board with respect to the exercise or performance of any of its powers, duties or functions under this Act. Limitation (2) Policy directions do not apply in respect of any proposal for a project that, at the time the directions are given, has been submitted to a designated office, the executive committee or a panel of the Board. Publication (3) Immediately after giving a policy direction to the Board, the federal minister shall cause a notice to be published in the Canada Gazette stating that the direction will be published by the Board on its Internet site. Immediately after receiving the direction, the Board shall publish them on its Internet site and may also make it accessible by any other means that the Board considers appropriate. Statutory Instruments Act (4) Sections 3, 5 and 11 of the Statutory Instruments Act do not apply in respect of the policy directions. C. 19 Yukon Environmental and Socio-economic A Surface Righ 35. Paragraph 122(d) of the Act is replaced by the following: (d) prescribing periods for the purposes of section 75 or subsection 76(1) or 77(3); 36. The Act is amended by adding the following after section 122: Power of Governor in Council 122.1 The Governor in Council may, following consultation by the federal minister with the territorial minister, first nations, the Council and the Board, make regulations respecting the recovery of costs for the purposes of section 93.1, including prescribing amounts and services for that section and exempting any class of proponents or class of projects from the application of that section. 37. Paragraphs 123(a) and (b) of the French version of the Act are replaced by the following: a) ajouter à la partie 1 de l’annexe le nom de tout organisme chargé, aux termes d’un texte législatif fédéral autre que la Loi sur le Yukon, de délivrer des autorisations dont les conditions ne sont pas susceptibles d’être modifiées par le gouverneur en conseil ou un ministre du gouvernement fédéral; b) ajouter à la partie 2 de l’annexe le nom de tout organisme chargé, sous le régime de la Loi sur le Yukon, de délivrer des autorisations dont les conditions ne sont pas susceptibles d’être modifiées par le commissaire du Yukon ou un ministre du gouvernement territorial; 38. Part 1 of the schedule to the Act is amended by adding the following in alphabetical order: Canadian Nuclear Safety Commission Commission canadienne de sûreté nucléaire TRANSITIONAL PROVISIONS Ongoing projects 39. (1) Subject to subsection (2), the Yukon Environmental and Socio-economic Assessment Act, as it read immediately before the day on which this Act receives royal assent, continues to apply to a proposal for a project that was submitted before that day. 2013-2014-2015 Évaluation environnementale et socioécon Tribunal des droits de Time limits (2) Section 46.1 and subsections 56(1) to (1.3), 58(1) to (1.3) and 72(4.1) to (4.4) of the Yukon Environmental and Socio-economic Assessment Act, as they read on the day on which this Act receives royal assent, apply to any project in respect of which the evaluation, screening or review has begun before that day but no decision has yet been made, and the time limits, including any extensions, that are referred to in those subsections are counted from that day. Northern Pipeline 40. The Yukon Environmental and Socioeconomic Assessment Act, as it read immediately before the day on which this Act receives royal assent, continues to apply to the pipeline that is referred to in the Northern Pipeline Act. PART 2 2002, c. 10 NUNAVUT WATERS AND NUNAVUT SURFACE RIGHTS TRIBUNAL ACT AMENDMENTS TO THE ACT 41. (1) The definition “waters” in section 4 of the Nunavut Waters and Nunavut Surface Rights Tribunal Act is replaced by the following: “waters” « eaux » “waters” means inland waters, whether in a liquid or solid state, on or below the surface of land. (2) The definition “zones marines” in section 4 of the French version of the Act is replaced by the following: « zones marines » “marine area” « zones marines » S’entend des eaux, recouvertes de glace ou non, de la région du Nunavut — à l’exclusion des eaux internes — , ainsi que de leur fond et de leur sous-sol. (3) Section 4 of the Act is amended by adding the following in alphabetical order: “penalty” « pénalité » “penalty” means an administrative monetary penalty imposed for a violation. 42. The Act is amended by adding the following after section 43: Yukon Environmental and Socio-economic A Surface Righ C. 19 Notice — on Board’s initiative 43.1 (1) The Board shall give notice of its intention to consider, on its own initiative, the amendment of a condition of a licence under subparagraph 43(1)(b)(ii) or (iii) or the cancellation of a licence under subparagraph 43(1)(c)(ii) or (iii), by publishing a notice on its Internet site, in the public registry, in the Canada Gazette or in a newspaper or other periodical that, in its opinion, has a large circulation in Nunavut. Exception (2) Subsection (1) does not apply if the Board, with the consent of the Minister, declares the amendment or the cancellation to be required on an emergency basis. 43. Section 45 of the Act is replaced by the following: Term of licence 45. The term of a licence or any renewal shall not exceed (a) 25 years, in the case of a type A licence respecting a class of appurtenant undertakings that is prescribed by the regulations or in the case of a type B licence; or (b) the anticipated duration of the appurtenant undertaking, in the case of a type A licence other than one described in paragraph (a). 44. The Act is amended by adding the following after section 55: Time Limits Authority to Act Authority and validity 55.1 The failure of the Minister or the Board to exercise a power or perform a duty or function within a period provided for under this Part does not terminate their authority to do so nor does it invalidate any document prepared or submitted or any decision or action taken in the exercise or performance of their powers, duties or functions. Decisions by Board and Approvals Type A licence and type B licence if public hearing held 55.2 In the case of an application for the issuance, renewal or amendment of a type A licence, or a type B licence in connection with which a public hearing is held, or in the case where the Board intends to consider, on its own initiative, the amendment of such a licence, the 2013-2014-2015 Évaluation environnementale et socioécon Tribunal des droits de Board, subject to section 55.31, shall make a decision within a period of nine months after the day on which the application is made or on which notice of the Board’s intention is published under subsection 43.1(1). Day on which application is made 55.3 An application is considered to be made on the day on which the Board is satisfied that the application meets all the requirements under subsections 48(1) and (2). Calculation of Time Limit Commencement of time limit 55.31 If the Board is cooperating and coordinating with the Nunavut Planning Commission under subsection 36(2) or with the Nunavut Impact Review Board or a federal environmental assessment panel under subsection 37(1), the time limit referred to in section 55.2 does not begin to run until the Nunavut Planning Commission, Nunavut Impact Review Board or federal environmental assessment panel, as the case may be, has completed its screening or review of the project. Excluded period — information or studies required 55.4 If the Board requires an applicant or a licensee to provide information or studies, the period that, in the Board’s opinion, is taken by the applicant or licensee to comply with that requirement is not included in the calculation of the time limit under section 55.2 or its extension. Suspension of time limit 55.5 The Board may suspend the time limit referred to in section 55.2 or its extension (a) if the Board ceases to process or rejects an application under section 38 or 39, until it resumes processing the application; (b) if the Board determines that an applicant is required to pay the compensation referred to in paragraph 58(b) or to enter into a compensation agreement referred to in paragraph 58(c), until the requirements of paragraph 58(b) or (c), as the case may be, are met; (c) if the Board determines that an applicant is required to pay the compensation referred to in paragraph 60(1)(a) or to enter into a compensation agreement referred to in para20 C. 19 Yukon Environmental and Socio-economic A Surface Righ graph 60(1)(b), until the requirements of paragraph 60(1)(a) or (b), as the case may be, are met; (d) if the Board determines that an applicant is required to enter into a compensation agreement referred to in paragraph 63(1)(a) or to pay the compensation referred to in paragraph 63(1)(b), until the requirements of paragraph 63(1)(a) or (b), as the case may be, are met; or (e) if the Board receives notice under subsection 78(1) or 79.2(1) of the Mackenzie Valley Resource Management Act, until the requirements of subsection 78(3) or 79.2(3) of that Act, as the case may be, have been met. Extensions Extension of time limit by Minister 55.6 (1) The Minister may, at the request of the Board, extend the time limit referred to in section 55.2 by a maximum of two months to take into account circumstances that are specific to the issuance, renewal or amendment of the licence. Extension of time limit by Governor in Council (2) The Governor in Council may, by order, on the recommendation of the Minister, further extend the time limit any number of times by periods of any length. 45. (1) Subsection 56(1) of the Act is replaced by the following: Referral to Minister for approval 56. (1) The Board’s decision with respect to the issuance, amendment, renewal or cancellation of a type A licence or, if a public hearing is held, a type B licence is to be immediately referred to the Minister for approval. (2) Subsection 56(2.1) of the French version of the Act is replaced by the following: Prolongation du délai (2.1) Le ministre peut prolonger de quarantecinq jours le délai prévu au paragraphe (2), s’il avise l’Office de ce fait avant l’expiration de ce délai. 46. The Act is amended by adding the following after section 76: 2013-2014-2015 Arrangements relating to security Évaluation environnementale et socioécon Tribunal des droits de 76.1 (1) If a licence is in respect of an appurtenant undertaking that is situated, partially or wholly, on Inuit-owned land, the Minister may enter into a written arrangement with the designated Inuit organization and the applicant, licensee or prospective assignee of the license that provides for (a) the amount of security to be furnished and maintained by the applicant, licensee or prospective assignee, as well as the form and nature and any conditions of the security, for the purpose mentioned in paragraph 76(2)(b) or for the purpose of reimbursing the designated Inuit organization for the costs specified in the arrangement; and (b) the periodic review of the security, including by taking into account any material changes to the undertaking or the risk of environmental damage, and the adjustment of the amount of the security as a result of the review. Copy of arrangement to be provided to Board (2) The Minister shall, as soon as possible after entering into the written arrangement described in subsection (1), provide a copy of it to the Board. Arrangement to be taken into account under subsection 76(1) (3) The Board shall take into account the written arrangement when it determines the amount of the security required to be furnished and maintained by the applicant, licensee or prospective assignee under subsection 76(1). 47. The Act is amended by adding the following after section 81: Cost Recovery Obligation to pay costs 81.1 (1) For the Minister to recover costs that are incurred in relation to the consideration of an application for a licence or for the renewal, amendment or cancellation of a licence, the applicant or a licensee shall pay to the Minister (a) any amounts that are prescribed by the regulations and that are related to the exercise of the powers and performance of the duties and functions of the Board or of its members; (b) any costs incurred by the Board for services that are prescribed by the regulations and that are provided to it by a third party; and C. 19 Yukon Environmental and Socio-economic A Surface Righ (c) any amounts that are prescribed by the regulations and that are related to the exercise of the powers and performance of the duties and functions of the Minister. Debt due to Her Majesty (2) The amounts and costs that the applicant or a licensee must pay under subsection (1) constitute a debt due to Her Majesty in right of Canada and may be recovered as such in any court of competent jurisdiction. 48. (1) Subsection 82(1) of the Act is amended by adding the following after paragraph (h): (h.1) prescribing classes of appurtenant undertakings for the purposes of a type A licence described in paragraph 45(a); (2) Subsection 82(1) of the Act is amended by adding the following after paragraph (r): (r.1) respecting the recovery of amounts and costs for the purposes of section 81.1, including prescribing amounts and services for the purposes of that section and exempting any class of applicants or licensees from the application of that section; 49. Section 90 of the Act is replaced by the following: Principal offences 90. (1) Every person is guilty of an offence who contravenes subsection 11(1), section 12 or section 88 or who fails to comply with subsection 11(3) or with a direction given by an inspector under subsection 87(1). Punishment (2) Every person who commits an offence under subsection (1) is liable on summary conviction, (a) for a first offence, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding one year, or to both; and (b) for a second or subsequent offence, to a fine not exceeding $500,000 or to imprisonment for a term not exceeding one year, or to both. Offences — type A licences 90.1 (1) Every type A licensee is guilty of an offence who 2013-2014-2015 Évaluation environnementale et socioécon Tribunal des droits de (a) contravenes any condition of the licence, if the contravention does not constitute an offence under section 91; or (b) fails, without reasonable excuse, to furnish or maintain security as required under subsection 76(1). Punishment (2) Every licensee who commits an offence under subsection (1) is liable on summary conviction, (a) for a first offence, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding one year, or to both; and (b) for a second or subsequent offence, to a fine not exceeding $500,000 or to imprisonment for a term not exceeding one year, or to both. Offences — type B licences 90.2 (1) Every type B licensee is guilty of an offence who (a) contravenes any condition of the licence, if the contravention does not constitute an offence under section 91; or (b) fails, without reasonable excuse, to furnish or maintain security as required under subsection 76(1). Punishment (2) Every licensee who commits an offence under subsection (1) is liable on summary conviction (a) for a first offence, to a fine not exceeding $37,500 or to imprisonment for a term not exceeding six months, or to both; and (b) for a second or subsequent offence, to a fine not exceeding $75,000 or to imprisonment for a term not exceeding six months, or to both. Continuing offences 90.3 An offence under subsection 90(1), 90.1(1) or 90.2(1) that is committed or continued on more than one day constitutes a separate offence for each day on which it is committed or continued. Deeming — second or subsequent offence 90.4 (1) For the purposes of paragraphs 90(2)(b), 90.1(2)(b) and 90.2(2)(b), a conviction for a particular offence under this Part is deemed to be a conviction for a second or subsequent offence if the court is satisfied that the offender C. 19 Yukon Environmental and Socio-economic A Surface Righ has been previously convicted of a substantially similar offence under an Act of Parliament — or an Act of the legislature of a province — that relates to environmental or wildlife conservation or protection. Application (2) Subsection (1) applies only to previous convictions on indictment, to previous convictions on summary conviction and to previous convictions under any similar procedure under any Act of the legislature of a province. 50. Paragraph 91(a) of the Act is replaced by the following: (a) contravenes subsection 86(4) or any regulations made under paragraph 82(1)(o), (p) or (q); or 51. Section 92 of the Act is replaced by the following: Limitation period or prescription 92. No proceedings in respect of an offence under this Part are to be instituted more than five years after the day on which the Minister becomes aware of the acts or omissions that constitute the alleged offence. 52. Subsection 93(1) of the Act is replaced by the following: Action to enjoin not prejudiced by prosecution 93. (1) Despite the fact that a prosecution has been instituted in respect of an offence under subsection 90(1), 90.1(1) or 90.2(1), the Attorney General of Canada may commence and maintain proceedings to enjoin conduct that constitutes an offence under any of those subsections. 53. The Act is amended by adding the following after section 94: Administrative Monetary Penalties Regulations Ministerial regulations 94.01 (1) The Minister may, with the approval of the Governor in Council, make regulations for the purposes of sections 94.02 to 94.3, including regulations (a) designating as a violation that may be proceeded with in accordance with this Part (i) the contravention of any specified provision of this Part or of the regulations, 2013-2014-2015 Évaluation environnementale et socioécon Tribunal des droits de (ii) the contravention of any order, direction or decision — or of any order, direction or decision of a specified class — made or given under this Part, or (iii) the failure to comply with a term or condition of any licence or a term or condition of a specified class of licences; (b) providing for the determination of or the method of determining the amount payable as the penalty, which may be different for individuals and other persons, for each violation; (c) establishing the form and content of notices of violations; (d) respecting the service of documents required or authorized under this Part, including the manner and proof of service and the circumstances under which documents are considered to be served; and (e) respecting reviews by the Minister in respect of a notice of violation. Maximum amount of penalty (2) The amount that may be determined under any regulations made under paragraph (1)(b) as the penalty for each violation must not be more than $25,000, in the case of an individual, and $100,000 in the case of any other person. Violations Function of inspectors 94.02 Persons who are designated as inspectors under subsection 85(1) are authorized to issue notices of violation. Commission of violation 94.03 (1) Every person who contravenes or fails to comply with a provision, order, direction, decision, term or condition designated under paragraph 94.01(1)(a) commits a violation and is liable to a penalty in the amount that is determined in accordance with the regulations. Purpose of penalty (2) The purpose of the penalty is to promote compliance with this Part and not to punish. Liability of directors, officers, etc. 94.04 If a corporation commits a violation, any director, officer or agent or mandatary of the corporation who directed, authorized, assented to, acquiesced in or participated in the C. 19 Yukon Environmental and Socio-economic A Surface Righ commission of the violation is a party to the violation and is liable to a penalty in the amount that is determined in accordance with the regulations, whether or not the corporation has been proceeded against in accordance with this Part. Proof of violation 94.05 In any proceedings under this Part against a person in relation to a violation, it is sufficient proof of the violation to establish that it was committed by an employee or agent or mandatary of the person, whether or not the employee or agent or mandatary is identified or proceeded against in accordance with this Part. Issuance and service of notice of violation 94.06 (1) If an inspector believes on reasonable grounds that a person has committed a violation, the inspector may issue a notice of violation and cause it to be served on the person. Contents (2) The notice of violation must (a) name the person that is believed to have committed the violation; (b) set out the relevant facts surrounding the violation; (c) set out the amount of the penalty; (d) inform the person of their right to request a review with respect to the violation or the amount of the penalty, and of the period within which that right must be exercised; (e) inform the person of the time and manner of paying the penalty; and (f) inform the person that, if they do not pay the penalty or exercise their right referred to in paragraph (d), they are considered to have committed the violation and are liable to the penalty. Rules about Violations Certain defences not available 94.07 (1) A person named in a notice of violation does not have a defence by reason that they (a) exercised due diligence to prevent the commission of the violation; or (b) reasonably and honestly believed in the existence of facts that, if true, would exonerate them. 2013-2014-2015 Évaluation environnementale et socioécon Tribunal des droits de Common law principles (2) Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence under this Part applies in respect of a violation to the extent that it is not inconsistent with this Part. Continuing violation 94.08 A violation that is committed or continued on more than one day constitutes a separate violation for each day on which it is committed or continued. Violations or offences 94.09 (1) Proceeding with any act or omission as a violation under this Part precludes proceeding with it as an offence under this Part, and proceeding with it as an offence under this Part precludes proceeding with it as a violation under this Part. Violations not offences (2) For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply in respect of a violation. Limitation period or prescription 94.1 No notice of violation is to be issued more than two years after the day on which the Minister becomes aware of the acts or omissions that constitute the alleged violation. Reviews Right to request review 94.11 A person who is served with a notice of violation may — within 30 days after the day on which it is served or within any longer period that is prescribed by the regulations — make a request to the Minister for a review of the amount of the penalty or the facts of the violation, or both. Correction or cancellation of notice of violation 94.12 At any time before a request for a review in respect of a notice of violation is received by the Minister, an inspector may cancel the notice of violation or correct an error in it. Review 94.13 On receipt of a request for a review in respect of a notice of violation, the Minister shall conduct the review. Object of review 94.14 (1) The Minister shall determine, as the case may be, whether the amount of the penalty was determined in accordance with the regulations or whether the person committed the violation, or both. Yukon Environmental and Socio-economic A Surface Righ C. 19 Determination (2) The Minister shall render a written determination, with reasons, and cause the person who requested the review to be served with a copy. A copy shall also be provided without delay to the Board. Correction of penalty (3) If the Minister determines that the amount of the penalty was not determined in accordance with the regulations, the Minister shall correct it. Responsibility to pay penalty (4) If the Minister determines that the person who requested the review committed the violation, that person is liable to the penalty as set out in the determination. Determination final (5) A determination made under this section is final and binding and, except for judicial review under the Federal Courts Act, is not subject to appeal or to review by any court. Burden of proof 94.15 If the facts of a violation are reviewed, the inspector who issued the notice of violation shall establish, on a balance of probabilities, that the person named in it committed the violation identified in it. Responsibility Payment 94.16 If a person pays the penalty, the person is considered to have committed the violation and proceedings in respect of it are ended. The Minister shall immediately notify the Board of the violation. Failure to act 94.17 A person that neither pays the penalty within the period set out in the notice of violation nor requests a review within the period referred to in section 94.11 is considered to have committed the violation and is liable to the penalty. The Minister shall immediately notify the Board of the violation. Recovery of Penalties Debts to Her Majesty 94.18 (1) A penalty constitutes a debt due to Her Majesty in right of Canada and may be recovered as such in any court of competent jurisdiction. Limitation period or prescription (2) No proceedings to recover the debt are to be instituted more than five years after the day on which the debt becomes payable. 2013-2014-2015 Évaluation environnementale et socioécon Tribunal des droits de Certificate 94.19 (1) The Minister may issue a certificate of non-payment certifying the unpaid amount of any debt referred to in subsection 94.18(1). Registration of certificate (2) Registration of a certificate of nonpayment in any court of competent jurisdiction has the same effect as a judgment of that court for a debt of the amount specified in the certificate and all related registration costs. General Authenticity of documents 94.2 In the absence of evidence to the contrary, a document that appears to be a notice issued under subsection 94.06(1) is presumed to be authentic and is proof of its contents in any proceeding in respect of a violation. Publication 94.3 The Board shall make public the nature of a violation, the name of the person who committed it and the amount of the penalty. TRANSITIONAL PROVISION Time limits 54. With respect to an application for the issuance, renewal or amendment of a licence that was submitted before the day on which section 44 comes into force, the time limits referred to in section 55.2 of the Nunavut Waters and Nunavut Surface Rights Tribunal Act begin to run from the day of that coming into force. COORDINATING AMENDMENT 2013, c. 14 55. On the first day on which both section 7 of the Northern Jobs and Growth Act and section 44 of this Act are in force, section 55.31 of the Nunavut Waters and Nunavut Surface Rights Tribunal Act is replaced by the following: Commencement of time limit 55.31 If the Board is cooperating and coordinating with the Nunavut Planning Commission under subsection 36(2) or with the Nunavut Impact Review Board, a federal environmental assessment panel or a joint panel under subsection 37(1), the time limit referred to in section 55.2 does not begin to run until the Nunavut Planning Commission, Nunavut Impact Review Board, federal environmental C. 19 Yukon Environmental and Socio-economic A Surface Righ assessment panel or joint panel, as the case may be, has completed its screening or review of the project. COMING INTO FORCE One year after royal assent or by order 56. Sections 42 to 45, 47 and 48 come into force on the day that is one year after the day on which this Act is assented to or on any earlier day or days to be fixed by order of the Governor in Council. Published under authority of the Senate of Canada

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 31 An Act to amend the Canada Transportation Act and the Railway Safety Act ASSENTED TO 18th JUNE, 2015 BILL C-52 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to amend the Canada Transportation Act and the Railway Safety Act”. SUMMARY This enactment amends the Canada Transportation Act to strengthen the liability and compensation regime for federally regulated railway companies by establishing minimum insurance levels for railway companies and a supplementary, shipper-financed compensation fund to cover damages resulting from railway accidents involving the transportation of certain dangerous goods. Among other things, the amendments (a) establish minimum insurance levels for freight railway operations based on the type and volume of goods that are transported; (b) require the holder of a certificate of fitness to maintain the liability insurance coverage required by that Act, and to notify the Canadian Transportation Agency without delay if its insurance coverage is affected; (c) establish that a railway company is liable, without proof of fault or negligence, subject to certain defences, for losses, damages, costs and expenses resulting from a railway accident involving crude oil or other designated goods, up to the level of the company’s minimum liability insurance coverage; and (d) establish a compensation fund in the Accounts of Canada, financed by levies on shippers, to cover the losses, damages, costs and expenses resulting from a railway accident involving crude oil or other designated goods that exceed the minimum liability insurance coverage. The enactment also amends the Railway Safety Act to, among other things, (a) allow a province or municipality that incurs costs in responding to a fire that it is of the opinion was the result of a railway company’s railway operations to apply to the Canada Transportation Agency to have those costs reimbursed by the railway company; (b) clarify the Governor in Council’s power to make regulations respecting the restriction and prevention of access to land on which a line of railway is situated, including by means of fences or signs on that land or on land adjoining it; (c) authorize a railway safety inspector who is satisfied that there is an immediate threat to the safety or security of railway operations to order a person or company to take any measure that the inspector specifies to mitigate the threat; (d) authorize the Minister to require, by order, a company, road authority or municipality to follow the procedures or take the corrective measures that the Minister specifies if the Minister considers it necessary in the interests of safe railway operations; (e) provide the Governor in Council with a regulation-making power regarding the submission of information that is relevant to the safety of railway operations by any person, other than the Minister to any person; (f) authorize the Minister to order a company that is implementing its safety management system in a manner that risks compromising railway safety to take the necessary corrective measures; and (g) declare that certain regulations and orders that were made under the Railway Act are deemed to have had effect from the day on which they were made under that Act and that those regulations and orders continue to have effect from that day as if they were made under the Railway Safety Act. 62-63-64 ELIZABETH II —————— CHAPTER 31 An Act to amend the Canada Transportation Act and the Railway Safety Act [Assented to 18th June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Safe and Accountable Rail Act. 1996, c. 10 CANADA TRANSPORTATION ACT 2. Section 6 of the Canada Transportation Act is amended by adding the following in alphabetical order: “TIH (Toxic Inhalation Hazard) material” « matière toxique par inhalation » “TIH (Toxic Inhalation Hazard) material” means a gas or substance that is included in Class 2.3 of the Transportation of Dangerous Goods Regulations or that, under paragraph 2.28(c) of those Regulations, is included in Class 6.1 of those Regulations. It includes a dangerous good with a UN number that is set out in Column 1 of the Dangerous Goods List in Chapter 3.2 of the Recommendations on the Transport of Dangerous Goods – Model Regulations, Eighteenth revised edition, 2013, published by the United Nations and that is listed in Schedule III; 2008, c. 5, s. 9(2) 3. Subsection 36.2(1) of the Act is replaced by the following: Request by all parties 36.2 (1) If sections 36.1 and 169.1 do not apply, the Agency may mediate or arbitrate a dispute relating to any railway matter covered C. 31 Canada Transportatio under Part III — other than Division VI.2 — or Part IV, or to the application of any rate or charge for the movement of goods by railways or for the provision of incidental services, if requested to do so by all parties to the dispute. 4. Section 87 of the Act is amended by adding the following in alphabetical order: “crude oil” « pétrole brut » “crude oil” means virgin or naturally occurring unrefined petroleum, or diluted bitumen or any other unrefined hydrocarbon mixture that is similar in composition to virgin or naturally occurring unrefined petroleum. It includes crude oil with the UN numbers 1267 and 3494 that are set out in Column 1 of the Dangerous Goods List in Chapter 3.2 of the Recommendations on the Transport of Dangerous Goods – Model Regulations, Eighteenth revised edition, 2013, published by the United Nations; 5. Subsection 90(1) of the Act is replaced by the following: Certificate required 90. (1) No person shall (a) construct a railway without being the holder of a certificate of fitness that is issued under paragraph 92(1)(a); or (b) operate a railway without being the holder of a certificate of fitness that is (i) issued under paragraph 92(1)(a) for the portion of the operation that relates to a passenger rail service, or (ii) issued under paragraph 92(1)(b) for the portion of the operation that does not relate to a passenger rail service. 6. (1) Subsection 92(1) of the Act is replaced by the following: Issuance of certificate of fitness 92. (1) The Agency shall issue a certificate of fitness (a) for the proposed operation of a railway that relates to a passenger rail service or for the proposed construction of a railway, if the Agency is satisfied that there will be adequate 2013-2014-2015 Transports au Canada liability insurance coverage for the proposed operation or construction, as determined in accordance with the regulations; or (b) for the proposed operation of a railway that does not relate to a passenger rail service, if the Agency is satisfied that there will be, for the proposed operation, the applicable minimum liability insurance coverage, which includes any self-insurance, as set out in Schedule IV. Covered risks (1.1) The liability insurance referred to in paragraph (1)(b) must cover the following risks that may arise out of the proposed operation: (a) third-party bodily injury or death, including injury or death to passengers; (b) third-party property damage, excluding damage to goods carried on a shipper’s behalf; (c) risks that are associated with a leak, pollution or contamination; and (d) in the case of a railway accident as defined in section 152.5, the other losses, damages, costs and expenses described in subsection 153(1). Self-insurance (1.2) For the purpose of paragraph (1)(b), the amount of self-insurance must not exceed the maximum amount of self-insurance that the person who will be responsible for the proposed operation can sustain based on that person’s financial capability. (2) Subsection 92(3) of the Act is replaced by the following: Regulations made by Agency (3) The Agency may make regulations (a) in respect of the proposed operation of a railway that relates to a passenger rail service or of a proposed construction of a railway, for determining the adequacy of liability insurance coverage, including any self-insurance; and (b) in respect of the proposed operation of a railway that does not relate to a passenger rail service, respecting the provision of information that the Agency requires to determine whether there will be, for the proposed C. 31 Canada Transportatio operation, the applicable minimum liability insurance coverage, which includes any selfinsurance, as set out in Schedule IV. Regulations made by Governor in Council (4) The Governor in Council may, by regulation, amend Schedule IV by deleting or adding a class of railway operations and an amount of minimum liability insurance coverage or by amending such a class — including by adding or deleting factors that define its scope — or such an amount. 7. Section 94 of the Act is replaced by the following: Liability Insurance Continuing requirement 93.1 (1) The holder of a certificate of fitness shall maintain at all times, (a) if the certificate was issued under paragraph 92(1)(a), adequate liability insurance coverage, as determined in accordance with the regulations, for the operation or construction of the railway for which the certificate was issued; or (b) if the certificate was issued under paragraph 92(1)(b), the applicable minimum liability insurance coverage, which includes any self-insurance, as set out in Schedule IV, for the operation of the railway for which the certificate was issued. Covered risks (2) The liability insurance referred to in paragraph (1)(b) must cover the risks described in paragraphs 92(1.1)(a) to (d) that may arise out of the operation. Self-insurance (3) For the purpose of paragraph (1)(b), the amount of self-insurance must not exceed the maximum amount of self-insurance that the holder of the certificate of fitness can sustain based on its financial capability. Notice of insurance changes 94. The holder of a certificate of fitness shall notify the Agency in writing without delay (a) if the liability insurance coverage is cancelled or altered; or (b) if there are any changes to the construction or operation that may affect the liability insurance coverage. 2013-2014-2015 Transports au Canada Inquiry 94.1 The Agency may make an inquiry to determine whether a holder of a certificate of fitness complies with section 93.1. Suspension or cancellation of certificate of fitness 94.2 The Agency shall suspend or cancel a certificate of fitness if it determines that the holder of the certificate has failed to comply with section 93.1. 8. Section 113 of the Act is amended by adding the following after subsection (2): Carriage on payment of levy (2.1) If a railway company is to carry traffic in respect of which there is a levy under section 155.3 or 155.5, the traffic must be carried from a point referred to in paragraph (1)(a) by the railway company on the payment to the company of the levy, by the shipper, if the company is the first railway company to carry, at a rate other than an interswitching rate, the traffic after its loading. 9. Section 137 of the Act and the heading before it are replaced by the following: Means to Deal with Carriers’ Liability Agreement 137. (1) The railway company’s liability, including to a third party, in respect of the movement of a shipper’s traffic shall be dealt with between the company and the shipper only by means of a written agreement that is signed by the shipper or by an association or other body representing shippers. No agreement (2) If there is no agreement, the railway company’s liability to the shipper in respect of a loss of or damage to a shipper’s traffic in the company’s possession or for any delay in its movement shall be dealt with between the company and the shipper, (a) on the application of the company, by the Agency; or C. 31 Canada Transportatio (b) if there is no application or, if there is an application but the Agency does not specify any terms or conditions with respect to the matter, in the manner set out in the regulations. Regulations (3) For the purposes of paragraph (2)(b), the Agency may make regulations respecting the manner in which a railway company’s liability under subsection (2) is to be dealt with between a company and a shipper. 10. The Act is amended by adding the following after section 152.4: DIVISION VI.2 LIABILITY AND COMPENSATION IN CASE OF RAILWAY ACCIDENTS INVOLVING DESIGNATED GOODS Interpretation and Application Definitions “designated good” « marchandise désignée » 152.5 The following definitions apply in this Division. “designated good” means (a) crude oil; or (b) any other good that is designated by the regulations. “Fund” « Caisse » “railway accident” « accident ferroviaire » “Fund” means the Fund for Railway Accidents Involving Designated Goods established by subsection 153.4(1). “railway accident” means any accident or incident that is associated with the operation, (a) on a railway, whether or not that railway is within the legislative authority of Parliament, by a railway company, of rolling stock that contains a designated good that the company carries on a shipper’s behalf; or (b) on a railway, by a person other than a railway company, of rolling stock that contains a designated good that the person carries on behalf of a person who sends or receives goods. 2013-2014-2015 Application Transports au Canada 152.6 This Division applies only to a railway company that holds a certificate of fitness that was issued under paragraph 92(1)(b) in respect of the operation of a railway for which that certificate was issued. Liability Limit of liability of railway company 152.7 (1) A railway company that operates a railway that is involved in a railway accident is liable for the losses, damages, costs and expenses described in subsection 153(1) up to the amount of the minimum liability insurance coverage that the company is required to maintain for the operation of the railway under paragraph 93.1(1)(b). Liability — jointly and severally, or solidarily (2) If more than one railway company is liable under subsection (1), the companies are jointly and severally, or solidarily, liable, each up to the amount of the minimum liability insurance coverage that applies to it. Non-application (3) The limit of liability referred to in subsection (1) does not apply to the railway company if it is proved that the railway accident resulted from any act or omission of that company that was committed either with intent to cause the accident or recklessly and with the knowledge that the accident would probably result. No proof of fault or negligence 152.8 A railway company’s liability under subsection 152.7(1) does not depend on proof of fault or negligence. Liability under another Act 152.9 If a railway company is liable, without proof of fault or negligence, under subsection 152.7(1) and under any other Act with respect to the same railway accident, the company is liable under that subsection up to the greater of the limit of liability for an amount that is referred to in that subsection and the limit up to which the company is liable under the other Act. If the other Act does not set out a limit of liability, the limit set out in that subsection does not apply. C. 31 Losses, damages, costs and expenses 153. (1) The losses, damages, costs and expenses referred to in subsection 152.7(1) are the following: Canada Transportatio (a) all actual loss or damage incurred by any person, other than by a railway company that is liable under subsection 152.7(1), as a result of the railway accident or as a result of any action or measures taken in relation to the accident; (b) the costs and expenses reasonably incurred by Her Majesty in right of Canada or a province or any other person in taking any action or measures in relation to the railway accident; and (c) all loss of non-use value relating to a public resource that is affected by the railway accident or as a result of any action or measures taken in relation to the accident. Definition of “actual loss or damage” (2) For the purposes of paragraph (1)(a), “actual loss or damage” includes loss of income, including future income, and, with respect to any Aboriginal peoples of Canada, loss of hunting, fishing and gathering opportunities. It does not include (a) any loss or damage incurred by a person who operates a railway that is not within the legislative authority of Parliament and that is involved in the railway accident, in respect of the portion of the operation that does not relate to a passenger rail service; (b) any loss of or damage to goods being carried by the railway company or by the person referred to in paragraph (a); or (c) any loss of income that is recoverable under subsection 42(3) of the Fisheries Act. Environmental damage (3) For the purposes of subsection (1), the measures include remedial measures that are taken to repair, reduce or mitigate environmental damage. Costs and expenses not recoverable under Fisheries Act (4) The costs and expenses that are recoverable by Her Majesty in right of Canada or a province under this Division are not recoverable under subsection 42(1) of the Fisheries Act. 2013-2014-2015 Defences Transports au Canada 153.1 A railway company is not liable under subsection 152.7(1) if it establishes that (a) the railway accident resulted from an act of war, hostilities, civil war or insurrection; or (b) any other defence set out in the regulations applies. Claims 153.2 (1) All claims for the losses, damages, costs and expenses described in subsection 153(1) may be sued for and recovered in any court of competent jurisdiction in Canada. Rank of claims (2) Claims to recover the losses, damages, costs and expenses described in paragraphs 153(1)(a) and (b) shall rank, without preference, before those to recover a loss of non-use value described in paragraph 153(1)(c). Limitation or prescription period (3) Proceedings in respect of the claims referred to in subsection (1) may be instituted within a period of three years beginning on the day on which the losses, damages, costs and expenses were incurred but not after a period of six years beginning on the day on which the railway accident occurred. Proceedings — loss of non-use value (4) Only Her Majesty in right of Canada or a province may institute proceedings to recover a loss of non-use value described in paragraph 153(1)(c). Railway company’s rights against third parties 153.3 Nothing in this Division shall be construed as limiting or restricting any right of recourse that a railway company may have against another person. Fund for Railway Accidents Involving Designated Goods Establishment of Fund Fund established 153.4 (1) There is established in the accounts of Canada an account to be known as the Fund for Railway Accidents Involving Designated Goods. Credits (2) The following are to be credited to the Fund: (a) every amount credited to the Fund under section 153.5; C. 31 Canada Transportatio (b) the amount of every sum credited to the Fund under section 153.6; (c) every amount recovered by the Administrator under paragraph 155(2)(c); and (d) every amount paid under sections 155.7 and 155.8. Charges (3) The following are to be charged to the Fund: (a) an amount equal to every amount required to repay, in accordance with any terms and conditions specified by the Minister of Finance, an amount charged to the Consolidated Revenue Fund under section 153.6; (b) every amount paid out of the Consolidated Revenue Fund under subsection 154.2(3); (c) every amount paid as a result of subsection 155(1); and (d) the amount of any judgment and any costs awarded as the result of an appeal made under subsection 154.9(2) or section 155.1. Interest to be credited to Fund 153.5 The Minister of Finance shall cause to be credited to the Fund interest, calculated in the manner and at the rate determined by the Governor in Council, on the balance of that Fund. Consolidated Revenue Fund 153.6 If the amount to the credit of the Fund is insufficient to pay any amount that is charged to the Fund under any of paragraphs 153.4(3)(b) to (d), the Minister of Finance may, subject to any terms and conditions that he or she considers appropriate, direct that a sum equal to the amount required to be paid be charged to the Consolidated Revenue Fund and credited to the Fund. Administrator and Deputy Administrator Appointment of Administrator 153.7 (1) The Governor in Council shall appoint an Administrator of the Fund. Tenure (2) The Administrator is to hold office during good behaviour for a term of not more than five years to be fixed by the Governor in Council, but may be removed for cause by the Governor in Council. 2013-2014-2015 Transports au Canada Reappointment (3) The Administrator is eligible for reappointment on the expiry of his or her term of office. Continuation in office (4) If an Administrator is not appointed to take office on the expiry of the incumbent Administrator’s term, the incumbent continues to hold office until the earlier of the day fixed by the Governor in Council and the day on which a successor is appointed. Appointment of Deputy Administrator 153.8 (1) The Governor in Council may appoint a Deputy Administrator of the Fund. Tenure (2) The Deputy Administrator is to hold office during good behaviour for a term of not more than five years to be fixed by the Governor in Council, but may be removed for cause by the Governor in Council. Reappointment (3) The Deputy Administrator is eligible for reappointment on the expiry of his or her term of office. Deputy Administrator’s powers, duties and functions 153.9 (1) The Deputy Administrator is to exercise the powers and perform the duties and functions consistent with this Division that are assigned to him or her by the Administrator. Administrator’s absence or incapacity (2) If the Administrator is absent or incapacitated or the office of Administrator is vacant, the Deputy Administrator has all the powers, duties and functions of the Administrator. Resignation 154. The resignation of an Administrator or Deputy Administrator becomes effective at the time that the Minister receives a written resignation from him or her or at the time specified in the resignation, whichever is later. Conflict of interest 154.1 (1) The Administrator or Deputy Administrator shall not accept or hold any office or employment, or carry on any activity, that is inconsistent with his or her powers, duties and functions under this Division. Effect of contravention (2) If the Administrator or Deputy Administrator contravenes subsection (1), his or her appointment is terminated on a day fixed by the Governor in Council that is not later than 30 days after the day on which the notice of the contravention is received by the Minister, but the contravention does not affect the validity of any act performed by the Administrator or C. 31 Canada Transportatio Deputy Administrator, as the case may be, under this Division between the day on which the contravention occurred and the day on which the appointment is terminated. Remuneration 154.2 (1) The Administrator and the Deputy Administrator are to be paid, for the exercise of their powers and the performance of their duties and functions, the remuneration fixed by the Governor in Council. Travelling, living and other expenses (2) The Administrator and the Deputy Administrator are to be paid, in accordance with Treasury Board directives, reasonable travel, living and other expenses incurred in exercising their powers or performing their duties and functions under this Division while absent from their ordinary place of work. Payment out of Consolidated Revenue Fund (3) On the direction of the Minister of Finance, the remuneration and expenses referred to in subsections (1) and (2) and all other costs and expenses incurred by the Administrator and the Deputy Administrator in exercising their powers and performing their duties and functions under this Division are to be paid out of the Consolidated Revenue Fund and charged to the Fund as provided for by paragraph 153.4(3)(b). Taxation (4) The Federal Court’s assessment officers may, at the Minister of Justice’s request, tax any account for costs and expenses, other than expenses referred to in subsection (2), incurred by the Administrator and the Deputy Administrator in exercising their powers or performing their duties and functions under this Division as if they were acting for Her Majesty in proceedings in that Court. Assistance 154.3 The Administrator may, for the purpose of exercising his or her powers or performing his or her duties and functions under this Division, obtain any professional, technical or other advice or assistance that he or she considers necessary. Claims Right to file claim 154.4 (1) A person who incurs a loss, damage, cost or expense described in subsection 153(1) as the result of a railway accident may file a claim with the Administrator for the amount of the loss, damage, cost or expense. 2013-2014-2015 Transports au Canada The claim must be filed within a period of three years beginning on the day on which the loss, damage, cost or expense was incurred, but not after a period of six years beginning on the day on which the railway accident occurred. Burden of proof (2) The claimant is not required to satisfy the Administrator that the loss, damage, cost or expense resulted from the railway accident, but the Administrator shall dismiss the claim if he or she is satisfied that the loss, damage, cost or expense did not result from the railway accident. Interest 154.5 (1) For the purposes of this Division, interest, in respect of the amount of an offer of compensation for a claim made under section 154.4 is deemed to have accrued, at the rate referred to in subsection (2), from the day on which the loss, damage, cost or expense to which the offer relates was incurred. Rate (2) The rate for the purposes of subsection (1) is the rate prescribed under the Income Tax Act for amounts payable by the Minister of National Revenue as refunds of overpayments of tax under that Act. Investigation and assessment 154.6 (1) On receipt of a claim made under section 154.4, the Administrator shall investigate and assess it. Factors to be considered (2) In investigating and assessing a claim, the Administrator shall consider whether the claim resulted wholly or partially from (a) an act done or omitted to be done by the claimant with the intent to incur a loss, damage, cost or expense; or (b) the claimant’s negligence. When claimant at fault (3) The Administrator shall reduce or nullify any amount of a claim that he or she would have otherwise assessed in proportion to the degree to which he or she is satisfied that the claim resulted from (a) an act done or omitted to be done by the claimant with the intent to incur a loss, damage, cost or expense; or (b) the claimant’s negligence. C. 31 Offer of compensation — one railway company 154.7 (1) If only one railway company is liable under subsection 152.7(1) for the losses, damages, costs or expenses described in subsection 153(1) that resulted from the railway accident to which a claim made under section 154.4 relates, the Administrator shall — if he or she is satisfied that the railway company has paid, in respect of all losses, damages, costs or expenses described in subsection 153(1) that resulted from the railway accident, an amount equal to or greater than the amount of the minimum liability insurance coverage that the railway company was required to maintain under paragraph 93.1(1)(b) for the operation of the railway involved in the railway accident — make an offer of compensation to the claimant for whatever portion of the claim that the Administrator finds to be established and for which the railway company has not provided compensation. Offer of compensation — more than one railway company (2) If two or more railway companies are liable under subsection 152.7(1) for the losses, damages, costs or expenses described in subsection 153(1) that resulted from the railway accident to which a claim made under section 154.4 relates, the Administrator shall — if he or she is satisfied that the railway companies have paid, in respect of all losses, damages, costs or expenses described in subsection 153(1) that resulted from the railway accident, an amount equal to or greater than the sum that is equal to the total of the amount of the minimum liability insurance coverage that each of the railway companies was required to maintain under paragraph 93.1(1)(b) for the operation of its railway involved in the railway accident — make an offer of compensation to the claimant for whatever portion of the claim that the Administrator finds to be established and for which the railway companies have not provided compensation. Administrator’s powers 154.8 For the purpose of investigating and assessing a claim and determining the amount, if any, that a railway company has paid as compensation in relation to the railway accident to which the claim relates, the Administrator has the powers of a commissioner under Part I of the Inquiries Act. Canada Transportatio 2013-2014-2015 Transports au Canada Deemed refusal 154.9 (1) If the Administrator makes an offer of compensation to a claimant and the claimant does not, within 60 days after receiving the offer, or any longer period that the Administrator allows, notify the Administrator whether they accept or reject it, the claimant is deemed to have refused the offer. Appeal to Federal Court — adequacy (2) The claimant may, before the expiry of the applicable period under subsection (1), appeal the adequacy of the offer to the Federal Court. Acceptance of offer 155. (1) If a claimant accepts an offer of compensation from the Administrator, the Administrator shall without delay direct that payment be made to the claimant of the amount of the offer of compensation and an amount equal to the interest that is deemed to have accrued under subsection 154.5(1) in respect of that amount. Effect of acceptance (2) If a claimant accepts an offer of compensation, (a) the claimant is precluded from pursuing any rights that they may have against any person in respect of the losses, damages, costs or expenses to which the offer of compensation relates; (b) the Administrator is, to the extent of the payment to the claimant, subrogated to any rights of the claimant in respect of those losses, damages, costs or expenses; and (c) the Administrator shall take reasonable measures to recover the amount of the payment from (i) the railway company — or from any railway company — that is liable under subsection 152.7(1) for those losses, damages, costs or expenses, if the limit of liability referred to in subsection 152.7(1) does not apply to the railway company by reason of subsection 152.7(3) or section 152.9, or (ii) any other person who is liable for those losses, damages, costs or expenses. Commencement of action (3) The Administrator may, for the purpose of paragraph (2)(c), commence an action in the Administrator’s or the claimant’s name. C. 31 Clarification (4) If a railway company’s limit of liability for the railway accident to which the offer of compensation relates is, by reason of section 152.9, higher than its limit of liability under subsection 152.7(1), nothing in paragraph (2)(c) is to be construed as permitting the Administrator to recover from the railway company an amount that is greater than the difference between the two limits of liability. Appeal to Federal Court — notice of dismissal 155.1 A claimant who has received a notification that the Administrator has dismissed their claim may, within 60 days after receiving the notification, appeal the dismissal to the Federal Court. Canada Transportatio Proceedings Against Railway Company Proceedings against railway company 155.2 (1) If proceedings are commenced against a railway company in respect of any loss, damage, cost or expense described in subsection 153(1) that resulted from a railway accident, the railway company shall as soon as feasible provide the Administrator with a copy of the document commencing the proceedings. Administrator is party (2) The Administrator is a party to the proceedings referred to in subsection (1) and may appear for the purpose of taking any measure that he or she considers appropriate for the proper administration of the Fund. Levies Levy — crude oil 155.3 The levy for the carriage, on a railway, of crude oil is $1.65 per tonne in the year ending on March 31, 2016, adjusted annually in accordance with section 155.4. Annual adjustment of levy 155.4 (1) The levy for the carriage, on a railway, of crude oil is to be adjusted annually so that the levy in any following year is an amount equal to the product of (a) the levy that would have been payable in that following year if no adjustment had been made under this section with respect to that following year, and 2013-2014-2015 Transports au Canada (b) the ratio that the Consumer Price Index for the calendar year next before that following year bears to the Consumer Price Index for the calendar year next before that calendar year. Consumer Price Index (2) For the purposes of this section, (a) a reference to the Consumer Price Index for any 12-month period means the average of the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, for each month in that 12-month period; (b) if at any time the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, is adjusted to reflect a new time basis, a corresponding adjustment is to be made in the Consumer Price Index for any 12-month period that is used for the purpose of calculating the levy under this section; and (c) if at any time the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, is adjusted to reflect a new content basis, that adjustment does not affect the operation of this section. Regulations (3) The Governor in Council may, on the recommendation of the Minister, make regulations respecting the manner in which the average of the Consumer Price Index for any 12-month period is to be determined and the manner of expressing any such average that is determined to be a fraction of a whole number. Adjusted levy to be published (4) The Minister shall cause the levy for the carriage of crude oil that is adjusted in accordance with this section to be published in the Canada Gazette as soon as it is available, and the levy so published is admissible in any proceedings as conclusive proof of the levy for the year in question. C. 31 Levy — other traffic 155.5 The levy for the carriage, on a railway, of any traffic, other than crude oil, that is specified in the regulations — or for the carriage of any traffic or any class of traffic, other than crude oil, that is specified in the regulations — is the amount specified in the regulations, or calculated in accordance with them. Additional levy 155.6 (1) If an amount is charged to the Consolidated Revenue Fund under section 153.6, the Minister may, by order, direct that every railway company that, on a railway, carries traffic for which there is a levy under section 155.3 or 155.5 pay, in accordance with the order, an additional levy in the amount specified in the order, or calculated in accordance with it. Revocation (2) If such an order is made, the Minister shall revoke it as soon as feasible after an amount equal to the amount charged to the Consolidated Revenue Fund under section 153.6 has been credited to the Consolidated Revenue Fund out of amounts standing to the credit of the Fund and the Minister is satisfied that the terms and conditions in relation to the charging of that amount under that section have been met. Obligation to pay 155.7 (1) Every railway company that is the first to carry, at a rate other than an interswitching rate, traffic in respect of which there is a levy under section 155.3 or 155.5 after the traffic has been loaded — and every railway company that is directed by an order made under section 155.6 to pay a levy — shall pay to the Receiver General an amount equal to the amount of the levy, applicable to the traffic carried by it, or that is required to be paid under the order, as the case may be, Canada Transportatio (a) within 30 days after the expiry of the calendar quarter in which the levy became due; or (b) if a regulation made under paragraph 155.97(d) is in force, before the expiry of the period specified in or determined under that regulation. 2013-2014-2015 Transports au Canada When levy is due — sections 155.3 and 155.5 (2) A levy under section 155.3 or 155.5 becomes due on the first day on which the traffic is carried, at a rate other than an interswitching rate, by the railway company that is the first to carry the traffic after it has been loaded. When levy is due — section 155.6 (3) A levy imposed by an order made under section 155.6 becomes due on the day provided for in the order. Meaning of “calendar quarter” (4) In this section, “calendar quarter” means a three-month period that begins on the first day of January, April, July or October. Interest on unpaid amounts 155.8 If any portion of a levy is not paid by a railway company as required by subsection 155.7(1), the railway company shall pay to the Receiver General interest on that portion — calculated in the manner and at the rate that the Governor in Council may, by order, determine — from the time when the payment was required to be made. Debt due to Her Majesty 155.81 All amounts payable under subsection 155.7(1) and section 155.8 are debts due to Her Majesty in right of Canada and are recoverable in any court of competent jurisdiction from the railway company that is required to pay them. Power to require information 155.82 The Minister may direct that a railway company provide, in the specified form and within the specified period, information or documents that he or she considers necessary for the purposes of ensuring compliance with this Division. Discontinuation and reimposition 155.83 (1) The Minister may, by order, discontinue the application of subsections 113(2.1) and 155.7(1) in respect of the carriage of any traffic — indefinitely or until a time specified in the order — or, by order, reimpose the application of those subsections in respect of the carriage of that traffic if it has been discontinued indefinitely. Annual adjustment of levy unaffected (2) The making of an order under subsection (1) does not affect the operation of section 155.4 in respect of any levy. C. 31 Records and books of account 155.84 (1) Every railway company that is required to pay an amount under subsection 155.7(1) shall keep at their place of business in Canada, or at any other place in Canada that may be designated by the Minister, records and books of account that set out Canada Transportatio (a) the amount that is payable by the railway company under that subsection; (b) the type and quantity of the traffic in respect of which that amount is payable; (c) if the traffic to which that amount relates is traffic in respect of which there is a levy under section 155.3 or 155.5, the day on which the traffic was first carried, at a rate other than an interswitching rate, by the railway company after it was loaded and the place from which it was first carried by it after the loading; and (d) if the traffic to which that amount relates is traffic in respect of which there is a levy imposed by an order made under section 155.6, the day on which the traffic was carried by the railway company, the place from which it was carried and the place to which it was carried. Disposal of records (2) Every railway company that is required by subsection (1) to keep records and books of account shall, unless otherwise authorized by the Minister, retain those records and books of account, and every account or voucher that is necessary to verify the information contained in them, until the expiry of six years after the end of the year to which the records or books of account relate. Examination of records (3) Every railway company that is required by subsection (1) to keep records and books of account shall, at all reasonable times, make the records and books of account, and every account or voucher that is necessary to verify the information contained in them, available to any person designated under subsection 155.85(1) and give that person every facility that is necessary to examine them. 2013-2014-2015 Transports au Canada Designation 155.85 (1) The Minister may designate persons or classes of persons for the purposes of the administration and enforcement of subsection 155.7(1) or section 155.84. Certificate of designation (2) Every person who is designated under subsection (1) is to be provided with a certificate of their designation that must be produced, on request, to the owner, occupier or person in charge of any place referred to in subsection 155.86(1) when the designated person enters the place. Inspection 155.86 (1) A person who is designated under subsection 155.85(1) may, for a purpose related to verifying compliance with subsection 155.7(1) or section 155.84, enter any place in which they have reasonable grounds to believe there are any records, books of account, accounts, vouchers or other documents relating to amounts payable under subsection 155.7(1). Powers on entry (2) The designated person may, for the purpose referred to in subsection (1), (a) examine anything in the place, including any document; (b) use any means of communication in the place, or cause it to be used; (c) use any computer system in the place, or cause it to be used, to examine data contained in or available to it, or reproduce the data, or cause it to be reproduced, in the form of a printout or other intelligible output and remove any printout or output for examination or copying; (d) prepare a document, or cause one to be prepared, based on the data; (e) use any copying equipment in the place, or cause it to be used; (f) take photographs or make recordings or sketches of anything in the place; (g) prohibit or limit access to all or part of the place or to anything in the place; and (h) remove anything from the place for the purpose of examination. C. 31 Persons accompanying designated person (3) The designated person may be accompanied by any person who they believe is necessary to help them exercise their powers or perform their duties or functions under this section. Assistance (4) The owner or person in charge of the place and every person in the place shall give all assistance that is reasonably required to enable the designated person to exercise their powers or perform their duties or functions under this section and shall provide any documents or information, and access to any data, that is reasonably required. Warrant to enter dwelling-house 155.87 (1) If the place referred to in subsection 155.86(1) is a dwelling-house, the designated person may enter it without the occupant’s consent only under the authority of a warrant issued under subsection (2). Authority to issue warrant (2) On ex parte application, a justice of the peace may issue a warrant authorizing the designated person to enter a dwelling-house, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that Canada Transportatio (a) the dwelling-house is a place referred to in subsection 155.86(1); (b) entry to the dwelling-house is necessary for the purpose of that subsection; and (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused by, or that consent to entry cannot be obtained from, the occupant. Report to Minister 155.88 On the conclusion of an inspection, the designated person shall provide a written report of their findings to the Minister. Return of documents 155.89 (1) A document that is removed under paragraph 155.86(2)(h) must be returned to the person from whose custody it is taken within 21 days after it is taken or within any 2013-2014-2015 Transports au Canada longer period that is directed by a judge of a superior court or agreed to by a person who is entitled to its return. Notice of application for extension of time (2) An application to a judge for a direction under subsection (1) may only be made on notice to the person from whose custody the document is removed. Copies of documents 155.9 A document purporting to be certified by the Minister to be a copy of a document made under subsection 155.86(2) is admissible in evidence in any prosecution for an offence in respect of a contravention of a provision of this Division or of a regulation made under this Division — or in respect of a contravention of an order made under this Division — and, in the absence of evidence to the contrary, is proof of its contents. False information, etc. 155.91 (1) No person shall knowingly make any false or misleading statement, or knowingly provide false or misleading information, either orally or in writing, to a person who is exercising powers or performing duties or functions under section 155.86. Obstruction (2) No person shall knowingly obstruct or hinder a person who is exercising powers or performing duties or functions under section 155.86. Administration of Fund Books of account and systems 155.92 (1) The Administrator shall cause (a) records and books of account to be kept in relation to the Fund; and (b) control and information systems and management practices, in respect of financial and management matters, to be maintained in relation to the Fund. Administrator’s responsibility (2) The Administrator shall keep or maintain, as the case may be, the records, books, systems and practices in a manner that provides reasonable assurance that (a) the Administrator’s and Deputy Administrator’s powers, duties and functions under this Division are exercised and performed effectively and in accordance with this Division; C. 31 Canada Transportatio (b) the assets used by them are safeguarded and controlled; and (c) the financial, human and physical resources used by them are managed economically and efficiently. Annual report Form and content 155.93 (1) The Administrator shall as soon as feasible, but in any case within three months after the end of each fiscal year, submit an annual report, in any form that the Minister may direct, on the Administrator’s activities in that year to the Minister, who shall cause a copy of the report to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after he or she receives it. (2) The annual report must include (a) a statement of the amounts charged and credited to the Fund during the fiscal year; (b) a statement of the costs and expenses incurred during the fiscal year by the Administrator and the Deputy Administrator in exercising their powers and performing their duties and functions under this Division; (c) a statement of the fees for services rendered by the Administrator and the Deputy Administrator during the fiscal year; (d) the auditor’s report with respect to the statements referred to in paragraphs (a) to (c); and (e) the costs of preparing the auditor’s report. Definition of “fiscal year” (3) In this section, “fiscal year” means the period that begins on April 1 in one calendar year and that ends on March 31 in the next calendar year. Special examination 155.94 (1) The Administrator shall cause a special examination to be carried out in respect of the systems and practices referred to in paragraph 155.92(1)(b) to determine if they were, in the period under examination, maintained in a manner that provided reasonable assurance that the assets referred to in paragraph 155.92(2)(b) were safeguarded and controlled and that the resources referred to in paragraph 155.92(2)(c) were managed economically and efficiently. 2013-2014-2015 Transports au Canada Time for examination (2) A special examination must be carried out at least once every five years by the Administrator and at any other time that the Governor in Council or Minister may require. Examiner (3) The Administrator shall appoint a person to act as examiner for the purpose of conducting a special examination. However, if a special examination is required by the Governor in Council or the Minister, the Governor in Council or the Minister, as the case may be, shall make the appointment. Conflict of interest (4) The examiner shall not accept or hold any office or employment, or carry on any activity, that is inconsistent with their duties and functions under this section and section 155.95. Plan (5) Before an examiner begins a special examination, they shall survey the systems and practices to be examined and submit to the Minister and the Administrator a plan for the examination, including a statement of the criteria to be applied in the examination. Resolution of disagreements (6) Any disagreement between the examiner and the Administrator with respect to the plan is to be resolved by the Minister. Report 155.95 (1) On the conclusion of a special examination, the examiner shall provide a written report of their findings to the Minister and the Administrator. Contents (2) The examiner’s report must include (a) a statement as to whether, in their opinion, with respect to the criteria established under subsection 155.94(5), there is reasonable assurance that there are no significant deficiencies in the systems and practices examined; and (b) a statement of the extent to which they relied on internal audits. Right to information 155.96 (1) If the examiner considers it necessary to enable them to prepare a report as required by this Division, they may direct that the present or any former Administrator or Deputy Administrator — or any present or former employee or agent or mandatary of the present or any former Administrator or Deputy C. 31 Canada Transportatio Administrator — provide, to the extent that that person is reasonably able to do so, the examiner with (a) information and explanations; and (b) access to any records, books of account, accounts, vouchers and other documents related to the Fund. Administrator’s responsibilities (2) At the examiner’s request, the Administrator shall (a) provide any information and explanations that the examiner considers necessary to enable the examiner to prepare any report that is required by this Division and that the Administrator is reasonably able to provide; and (b) obtain from any former Administrator or the present or any former Deputy Administrator — or from any present or any former employee or agent or mandatary of the present or former Administrator or Deputy Administrator — any information and explanations that the examiner considers necessary to enable the examiner to prepare any report that is required by this Division and that any of those persons are reasonably able to provide, and then provide the examiner with the information and explanations so obtained. Regulations Governor in Council 155.97 The Governor in Council may make regulations (a) designating goods or classes of goods for the purpose of the definition “designated good” in section 152.5; (b) setting out defences for the purpose of section 153.1; (c) respecting traffic or any class of traffic for the purposes of section 155.5 and a levy for the carriage of that traffic or class of traffic, or a manner of calculating the levy; (d) respecting a period for the purpose of subsection 155.7(1); (e) respecting the keeping, by railway companies, of information in relation to their carriage of any traffic in respect of which there is a levy under section 155.3 or 155.5, 2013-2014-2015 Transports au Canada or a levy imposed by an order made under section 155.6, and the filing of that information with the Minister; (f) respecting a rate of interest for the purpose of section 155.8, or a manner of calculating the rate; and (g) generally for carrying out the purposes and provisions of this Division. General Sections 26 and 37 155.98 For the purposes of sections 26 and 37, this Division is deemed not to be a part of an Act of Parliament that is referred to in those sections. 11. Section 177 of the Act is amended by adding the following after subsection (2): Sections 93.1 or 94 (2.1) The contravention of section 93.1 or 94 may be proceeded with as a violation in accordance with sections 179 and 180. The maximum amount payable for each violation is $100,000. Subsections 155.7(1) or 155.84(1) to (3) (2.2) The contravention of subsection 155.7(1) or any of subsections 155.84(1) to (3) may be proceeded with as a violation in accordance with sections 179 and 180. The maximum amount payable for each violation is $100,000. 2014, c. 8, s. 10(1) 12. The portion of subsection 178(1) of the Act before paragraph (a) is replaced by the following: Notices of violation 178. (1) The Agency, in respect of a violation referred to in subsection 177(1), (1.1) or (2.1), or the Minister, in respect of a violation referred to in subsection 177(2), (2.2) or (3), may 2014, c. 8, s. 12(1) 13. Subsection 180.8(2) of the Act is replaced by the following: Delegation by Minister (2) In the case of a violation referred to in subsection 177(2), (2.2) or (3), the Minister may delegate to the Agency any power, duty or function conferred on him or her under this Part. C. 31 Canada Transportatio 14. The Act is amended by adding, after Schedule II, the Schedules III and IV set out in the schedule to this Act. 15. The portion of item 2 of Schedule IV to this Act in column II is replaced by the following: $100 million per occurrence 16. The portion of item 3 of Schedule IV to this Act in column II is replaced by the following: $250 million per occurrence R.S., c. 32 (4th Supp.) RAILWAY SAFETY ACT 2012, c. 7, s. 4(2) 17. (1) The definition “fatigue science” in subsection 4(1) of the Railway Safety Act is repealed. 1999, c. 9, s. 2(5)(E) (2) The definition “proponent” in subsection 4(1) of the Act is replaced by the following: “proponent” « promoteur » 1999, c. 9, s. 2(4) “proponent”, in relation to a railway work, means the person who proposes, or has proposed, the construction or alteration of the railway work, whether voluntarily or because of a requirement imposed under another Act or by an order made under section 32.01; (3) Paragraph (b) of the definition “security document” in subsection 4(1) of the Act is replaced by the following: (b) an order, contained in a notice, referred to in subsection 31(2) that relates to security, 1999, c. 9, s. 3; 2012, c. 7, s. 7(1)(F) 18. Subsections 7(1) to (2.1) of the French version of the Act are replaced by the following: Règlements normatifs en matière de construction et de modification 7. (1) Le gouverneur en conseil peut prendre des règlements pour régir l’établissement de normes techniques concernant la structure ou le 2013-2014-2015 Transports au Canada rendement d’installations ferroviaires et applicables à la construction ou à la modification de celles-ci. Arrêté ministériel (2) Le ministre peut, par arrêté, enjoindre à une compagnie de chemin de fer soit d’établir des normes techniques concernant l’un des domaines visés au paragraphe (1), soit de modifier, d’une façon particulière, de telles normes et d’en déposer, pour approbation, le texte auprès de lui, le tout dans un délai déterminé dans l’arrêté. Initiative de la compagnie (2.1) La compagnie de chemin de fer qui se propose d’établir des normes techniques concernant l’un des domaines visés au paragraphe (1) ou de modifier de telles normes en dépose, pour approbation, le texte auprès du ministre. 1999, c. 9, s. 4 19. Section 7.1 of the Act and the heading before it are replaced by the following: CONSTRUCTION AND ALTERATION OF ROAD CROSSINGS Regulations 7.1 The Governor in Council may make regulations regulating or prohibiting the construction or alteration of road crossings. 20. The Act is amended by adding the following after section 17.2: Compliance with engineering standards 17.21 No railway company shall construct or alter a railway work otherwise than in accordance with the engineering standards that apply in respect of the railway company, except to the extent that the railway company is exempt from their application under section 22.1. 21. The heading after section 22.1 of the Act is replaced by the following: POWERS OF AGENCY — FIRE Application to Agency 23. (1) If a province or municipality is of the opinion that a fire to which it responded was the result of a railway company’s railway operations, it may apply to the Agency to have the costs that it incurred in responding to the fire reimbursed by the railway company. C. 31 Form of application (2) The application shall be in the form prescribed by regulations made under subsection (5), and it shall be accompanied by the information prescribed by those regulations. Further information (3) The Agency may, by notice sent to the province, municipality or railway company, require the province, municipality or railway company to provide it with any further information that it specifies relating to the application, within the period specified in the notice. Agency’s determination (4) If the Agency determines that the fire was the result of the railway company’s railway operations, it shall make an order directing the railway company to reimburse the province or municipality the costs that the Agency determines were reasonably incurred in responding to the fire. Regulations (5) The Agency may, with the Governor in Council’s approval, make regulations Canada Transportatio (a) prescribing the form of the application referred to in this section; and (b) prescribing the information that must accompany that application. Interpretation (6) Despite this section, this Act is not deemed to be administered in whole or in part by the Agency for the purpose of section 37 of the Canada Transportation Act. 1999, c. 9, s. 18 22. Paragraph 23.1(3)(b) of the Act is replaced by the following: (b) any rules in force under section 19 or 20 or any regulations require its use; or 23. (1) Paragraph 24(1)(e) of the French version of the Act is replaced by the following: (e) l’enlèvement de toute chose, notamment les arbres et broussailles, risquant de compromettre la sécurité ferroviaire du fait qu’elle réduit la visibilité d’une route ou d’une voie ferrée, et l’enlèvement de plantes nuisibles sur la voie ferrée ou aux abords de 2013-2014-2015 Transports au Canada celle-ci, ainsi que l’emploi de solutions de rechange aux agents chimiques pour ces opérations; 2012, c. 7, s. 16(1) (2) Paragraph 24(1)(f) of the Act is replaced by the following: (f) respecting the restriction or prevention, including by means of fences or signs on the land on which a line of railway is situated or on land adjoining that land, of access to the land on which a line of railway is situated by persons — other than employees or agents or mandataries of the railway company concerned, or of the local railway company authorized to operate railway equipment on the railway — or by vehicles or animals, if their presence on that land would constitute a threat to safe railway operations; 24. The heading before section 31 of the Act is replaced by the following: NOTICES OF RAILWAY SAFETY INSPECTORS CONCERNING THE SAFETY OR SECURITY OF RAILWAY OPERATIONS 1999, c. 9, s. 24(1); 2012, c. 7, ss. 21(1), (2)(F) and (3) 25. (1) Subsections 31(1) to (4) of the Act are replaced by the following: Notice — threat 31. (1) If a railway safety inspector is of the opinion that a person’s conduct or any thing for which a person is responsible constitutes a threat to the safety or security of railway operations, the inspector shall inform, by notice sent to the person and to any company whose railway operations are affected by the threat, the person and the company of that opinion and of the reasons for it. Notice — immediate threat (2) If the railway safety inspector is satisfied that the threat is immediate, the inspector may, in the notice, order the person or any company whose railway operations are affected by the threat, to take the measures that are specified in the notice to mitigate the threat until it has been removed to the inspector’s satisfaction. 2001, c. 29, s. 66(1) (2) Subsection 31(4.1) of the Act is replaced by the following: C. 31 Contents of notice (4.1) For the purposes of subsection (2), a notice that contains an order shall indicate the date on or before which the recipient may file a request for a review of the order and the address to which the request may be filed. The date shall be 30 days after the day on which the notice is sent. 1999, c. 9, s. 24(2); 2012, c. 7, s. 21(4)(E) (3) Subsection 31(6) of the Act is replaced by the following: Copies sent to company supervisor (6) If a notice sent to a company under this section contains an order, the railway safety inspector who sent the notice shall send a copy of it to the company supervisor who is responsible for the person or the railway operations that are affected by the threat or, in that supervisor’s absence, to the employee who is at that time in charge of that person or those operations. 2001, c. 29, s. 68 26. Subsection 32(4) of the Act is replaced by the following: Implementation of safety management system (3.2) If the Minister is of the opinion that a company is implementing any part of its safety management system in a manner that risks compromising railway safety, the Minister may, by notice sent to the company, order it to take the necessary corrective measures. Contents of notice (4) An order contained in a notice under subsection (1) or under any of subsections (3) to (3.2) takes effect on the date of receipt of the notice. The notice shall indicate the date, which shall be 30 days after the day on which the notice is sent, on or before which the recipient may file a request for a review of the order and the address to which the request may be filed. Canada Transportatio 27. The Act is amended by adding the following after section 32: Order — safe railway operations 32.01 If the Minister considers it necessary in the interests of safe railway operations, the Minister may, by order sent to a company, road authority or municipality, require the company, road authority or municipality to stop any activity that might constitute a threat to safe railway operations or to follow the procedures 2013-2014-2015 Transports au Canada or take the corrective measures specified in the order, including constructing, altering, operating or maintaining a railway work. 2001, c. 29, s. 69; 2012, c. 7, s. 25 28. (1) Subsections 32.1(1) and (2) of the Act are replaced by the following: Request for review 32.1 (1) A person to whom a notice that contains an order is sent under section 32 or a company, road authority or municipality to which an order is sent under section 32.01 may, on or before the date specified in the notice or order, as the case may be, or within any further time that the Tribunal on application allows, file a request for a review of the order. Time and place for review (2) On receipt of the request, the Tribunal shall appoint a time and place for the review and shall notify the Minister and the person or the company, road authority or municipality that filed the request of the time and place in writing. In the case of a request for a review of an order made under subsection 32(3) or section 32.01, the Tribunal shall do so without delay. 2001, c. 29, s. 69 (2) Subsection 32.1(3) of the English version of the Act is replaced by the following: Review procedure (3) The member of the Tribunal assigned to conduct the review shall provide the Minister and the person, company, road authority or municipality that filed the request with an opportunity that is consistent with procedural fairness and natural justice to present evidence and make representations. 2001, c. 29, s. 69 29. (1) Subsection 32.2(1) of the English version of the Act is replaced by the following: Right of appeal 32.2 (1) The person, company, road authority or municipality that requested the review under section 32.1 may, within 30 days after the determination, appeal a determination made under subsection 32.1(5) to the Tribunal. 2001, c. 29, s. 69 (2) Subsection 32.2(2) of the Act is replaced by the following: C. 31 Loss of right of appeal (2) If the person, or an individual who is acting on the behalf of the company, road authority or municipality, does not appear at the review hearing, the person, company, road authority or municipality is not entitled to appeal a determination unless the person or, in the case of a company, road authority or municipality, the individual who is acting on its behalf, establishes that there was sufficient reason to justify their absence. 2001, c. 29, s. 69 30. Section 32.3 of the Act is replaced by the following: Stay of order 32.3 If a request for review is filed, an order made under subsection 32(1), (3.1) or (3.2) shall be stayed until the matter is finally disposed of in accordance with section 32.1, 32.2 or 32.4. However, an order made under subsection 32(3) or section 32.01 shall not be stayed pending a review under section 32.1, an appeal under section 32.2 or a reconsideration by the Minister under subsection 32.1(5) or 32.2(3). 2012, c. 7, s. 30 31. (1) Paragraphs 37(1)(a) and (b) of the Act are replaced by the following: Canada Transportatio (a) respecting the keeping and preservation by any person of information, records and documents that are relevant to the safety of railway operations, including a complete set of the regulations, emergency directives, rules and orders made under this Act that apply to that person; (a.1) respecting the submission of information, records and documents that are relevant to the safety of railway operations by any person other than the Minister to any person specified in the regulations; (b) respecting the filing with the Minister, including at the Minister’s request, of information, records and documents kept and preserved under regulations made under paragraph (a); and 2012, c. 7, s. 30 (2) Subsection 37(2) of the Act is replaced by the following: 2013-2014-2015 Application Canada Transportation Act 1999, c. 9, s. 31 Transports au Canada (2) A regulation made under this section may be general or applicable to a group or class of persons. (3) Information, records and documents that are filed with the Minister as required by a regulation made under paragraph (1)(b) are deemed to be information that is required to be provided to the Minister under the Canada Transportation Act. 32. Paragraph 41(2)(b) of the Act is replaced by the following: (b) an order made by the Minister under subsection 7(2) or 19(1), section 32 or 32.01 or contained in a notice sent by a railway safety inspector under section 31; (b.1) an engineering standard; 2001, c. 29, s. 70 33. (1) Paragraph 46(d) of the Act is replaced by the following: (d) orders and notices referred to in sections 31 to 32.5; 1999, c. 9, s. 33 (2) Paragraph 46(f) of the Act is replaced by the following: (f) security measures formulated under subsection 39.1(1) and a notice referred to in subsection 39.1(2); 2012, c. 7, s. 37 34. (1) The portion of subparagraph 47.1(1)(a)(i) before clause (A) of the English version of the Act is replaced by the following: (i) the designation of an executive who is 2012, c. 7, s. 37 (2) Subparagraph 47.1(1)(a)(iv) of the Act is replaced by the following: (iv) in the case of a railway company, the implementation of non-punitive internal reporting and confidential reporting to the Department of Transport by employees of contraventions of this Act or of any regulations, rules, certificates, orders or emergency directives under this Act relating to safety, or of other safety concerns, and C. 31 2012, c. 7, s. 37 (3) Paragraph 47.1(1)(c) of the Act is replaced by the following: Canada Transportatio (c) the criteria to which a safety management system must conform as well as the components that must be included in the system, including the management of employee fatigue. 2012, c. 7, s. 37 (4) Subsection 47.1(3) of the Act is replaced by the following: Environmental management plan (3) The Governor in Council may make regulations requiring a company to file environmental management plans with the Minister and may make regulations respecting those plans and their filing with the Minister. 35. (1) Section 119 of the Act is amended by adding the following after subsection (1): Regulations — retroactive validation (1.1) Each of the following regulations is deemed to have had effect from the day on which it was made and continues to have effect from that day as if it were a regulation made by the Governor in Council under this Act, until it is repealed by an order of the Governor in Council under subsection (5): (a) Ammonium Nitrate Storage Facilities Regulations; (b) Anhydrous Ammonia Bulk Storage Regulations; (c) Chlorine Tank Car Unloading Facilities Regulations; (d) Flammable Liquids Bulk Storage Regulations; (e) Heating and Power Boilers Regulations; (f) Liquefied Petroleum Gases Bulk Storage Regulations; (g) Railway Safety Appliance Standards Regulations; (h) Height of Wires of Telegraph and Telephone Lines Regulations; 2013-2014-2015 Transports au Canada (i) Joint Use of Poles Regulations; (j) Wire Crossings and Proximities Regulations; (k) Handling of Carloads of Explosives on Railway Trackage Regulations; (l) Railway Prevention of Electric Sparks Regulations; and (m) Service Equipment Cars Regulations. (2) Section 119 of the Act is amended by adding the following after subsection (1.1): Regulations deemed made (1.2) Each of the following regulations is deemed to have been made by the Governor in Council under this Act and may be repealed by an order of the Governor in Council under subsection (5): (a) Algoma Central Railway Traffic Rules and Regulations; (b) Canadian National Railway Passenger Train Travel Rules and Regulations; (c) Canadian Pacific Railway Traffic Rules and Regulations; (d) Dominion Atlantic Railway Traffic Rules and Regulations; (e) Grand River Railway Traffic Rules and Regulations; (f) Lake Erie and Northern Railway Traffic Rules and Regulations; (g) Quebec Central Railway Traffic Rules and Regulations; (h) Railway Abandonment Regulations; (i) Specification 112 and 114 Tank Cars Regulations; (j) Details of Maps, Plans, Profiles, Drawings, Specifications and Books of Reference Regulations; and (k) Railway Hygiene Regulations. C. 31 Canada Transportatio (3) Subsection 119(3) of the Act is replaced by the following: Regulations related to safety (2.1) Every regulation relating to railway safety that was made by the Commission under the Railway Act, other than a regulation referred to in subsection (2) that relates to railway safety, as that Act read from time to time before July 1, 1996, that applies in respect of a particular railway company or to particular railway companies and that has not been repealed by the Commission is deemed to have had effect from the day on which it was made and continues to have effect from that day as if it were a regulation that was made by the Governor in Council under this Act, until it is repealed by an order of the Governor in Council under subsection (5). Orders related to safety (2.2) Every order relating to railway safety that was made by the Commission under the Railway Act, other than an order referred to in subsection (2) that relates to railway safety, as that Act read from time to time before July 1, 1996, that applies in respect of a particular railway company or to particular railway companies and that has not been repealed by the Commission is deemed to have had effect from the day on which it was made and continues to have effect from that day as if it were an order that was made by the Minister under this Act, until it is repealed by an order of the Minister under subsection (5). References to Commission or Agency (3) In any regulation or order mentioned in any of subsections (1) to (2.2), a reference to the Canadian Transport Commission or the Agency, or to any officer of those bodies, shall be read as a reference to the Minister, and section 45 applies in respect of that regulation or order, with any modifications that the circumstances require. (4) Subsection 119(5) of the Act is replaced by the following: Power to repeal (5) The Governor in Council may by order repeal a regulation or order referred to in any of subsections (1) to (1.2) or in subsection (2.1), and the Minister may by order repeal a regulation or order referred to in subsection (2) or (2.2) or a by-law referred to in subsection (4). 2013-2014-2015 Transports au Canada TRANSITIONAL PROVISIONS Certificates of fitness 36. A certificate of fitness that was issued under subsection 92(1) of the Canada Transportation Act, as that subsection read immediately before the day on which section 6 comes into force, and that is valid on that day is deemed, as of that day but only until the day on which it is cancelled, to have been issued (a) under paragraph 92(1)(a) of that Act, as enacted by that section, in respect of the operation of a railway that relates to a passenger rail service or a construction of a railway, and for which the certificate was issued; or (b) under paragraph 92(1)(b) of that Act, as enacted by that section, in respect of the operation of a railway that does not relate to a passenger rail service and for which the certificate was issued. Regulations 37. On the day on which section 6 comes into force, paragraphs 3(b) and (c) and 4(b) of the Railway Third Party Liability Insurance Coverage Regulations continue to apply — until regulations are made under paragraph 92(3)(b) of the Canada Transportation Act — in respect of the proposed operation of a railway referred to in that paragraph 92(3)(b) to allow the Canadian Transportation Agency to determine, for the purposes of paragraph 92(1)(b) of that Act, whether there will be, for the proposed operation, the applicable minimum liability insurance coverage, which includes any self-insurance, as set out in Schedule IV to that Act. COORDINATING AMENDMENTS 2014, c. 8 38. (1) In this section, “other Act” means the Fair Rail for Grain Farmers Act. (2) On the first day on which both subsection 10(2) of the other Act and section 12 of this Act are in force, the portion of subsection 178(1) of the Canada Transportation Act before paragraph (a) is replaced by the following: C. 31 Notices of violation 178. (1) The Agency, in respect of a violation referred to in subsection 177(1), (1.1) or (2.1), or the Minister, in respect of a violation referred to in subsection 177(2) or (2.2), may Canada Transportatio (3) On the first day on which both subsection 12(2) of the other Act and section 13 of this Act are in force, subsection 180.8(2) of the Canada Transportation Act is replaced by the following: Delegation by Minister (2) In the case of a violation referred to in subsection 177(2) or (2.2), the Minister may delegate to the Agency any power, duty or function conferred on him or her under this Part. Bill C-627 39. (1) Subsections (2) to (7) apply if Bill C-627, introduced in the 2nd session of the 41st Parliament and entitled An Act to amend the Railway Safety Act (safety of persons and property) (in this section referred to as the “other Act”), receives royal assent. (2) If subsection 25(1) of this Act comes into force before section 2 of the other Act, then (a) that section 2 is deemed never to have come into force and is repealed; and (b) subsection 31(1) of the Railway Safety Act is replaced by the following: Notice — threat 31. (1) If a railway safety inspector is of the opinion that a person’s conduct or any thing for which a person is responsible constitutes a threat to the safety or security of railway operations or the safety of persons or property, the inspector shall inform, by notice sent to the person and to any company whose railway operations are affected by the threat, the person and the company of that opinion and of the reasons for it. 2013-2014-2015 Transports au Canada (3) If section 2 of the other Act comes into force before subsection 25(1) of this Act, then subsection 31(1) of the Railway Safety Act, as enacted by subsection 25(1), is replaced by the following: Notice — threat 31. (1) If a railway safety inspector is of the opinion that a person’s conduct or any thing for which a person is responsible constitutes a threat to the safety or security of railway operations or the safety of persons or property, the inspector shall inform, by notice sent to the person and to any company whose railway operations are affected by the threat, the person and the company of that opinion and of the reasons for it. (4) If subsection 25(1) of this Act and section 2 of the other Act come into force on the same day, then that subsection 25(1) is deemed to have come into force before that section 2 and subsection (2) applies as a consequence. (5) On the first day on which both subsection 32(3.2) of the Railway Safety Act, as enacted by subsection 3(1) of the other Act, and subsection 32(3.2) of the Railway Safety Act, as enacted by section 26 of this Act, are in force, subsection 32(3.2) of the Railway Safety Act, as enacted by subsection 3(1) of the other Act, is renumbered as subsection 32(3.21) and is repositioned accordingly if required. (6) On the first day on which both subsection 3(2) of the other Act and section 26 of this Act are in force, subsection 32(4) of the Railway Safety Act is replaced by the following: Contents of notice (4) An order contained in a notice under subsection (1) or under any of subsections (3) to (3.21) takes effect on the date of receipt of the notice. The notice shall indicate the date, which shall be 30 days after the day on which the notice is sent, on or before which the recipient may file a request for a review of the order and the address to which the request may be filed. C. 31 Canada Transportatio (7) On the first day on which both section 4 of the other Act and section 30 of this Act are in force, section 32.3 of the Railway Safety Act is replaced by the following: Stay of order 32.3 If a request for review is filed, an order made under subsection 32(1), (3.1) or (3.2) shall be stayed until the matter is finally disposed of in accordance with section 32.1, 32.2 or 32.4. However, an order made under subsection 32(3) or (3.21) or section 32.01 shall not be stayed pending a review under section 32.1, an appeal under section 32.2 or a reconsideration by the Minister under subsection 32.1(5) or 32.2(3). COMING INTO FORCE Order in council — Canada Transportation Act 40. (1) Sections 2 to 8, 10 to 14, 36 and 37 come into force on a day to be fixed by order of the Governor in Council. Order in Council — Canada Transportation Act (2) Sections 15 and 16 come into force on a day to be fixed by order of the Governor in Council, but that day must be after the day referred to in subsection (1). Order in council — Railway Safety Act (3) Subsection 35(2) comes into force on a day to be fixed by order of the Governor in Council. 2013-2014-2015 Transports au Canada et Sé SCHEDULE (Section 14) SCHEDULE III (Definition of “TIH (Toxic Inhalation Hazard) materia UN NUMBERS FOR DANGEROUS GOODS / NUMÉ 1005, 1008, 1016, 1017, 1023, 1026, 1040, 1045, 1048, 1050, 1051, 1 1098, 1135, 1143, 1163, 1182, 1185, 1238, 1239, 1244, 1251, 1259, 138 1612, 1613, 1614, 1647, 1660, 1670, 1672, 1695, 1722, 1741, 1744, 1 1838, 1859, 1892, 1911, 1953, 1955, 1967, 1975, 1994, 2032, 2186, 218 2204, 2232, 2285, 2334, 2337, 2382, 2407, 2417, 2418, 2420, 2421, 2 2486, 2487, 2488, 2521, 2534, 2548, 2605, 2606, 2644, 2646, 2668, 2 3083, 3160, 3162, 3168, 3169, 3246, 3275, 3276, 3278, 3279, 3280, 3 3318, 3355, 3381, 3382, 3383, 3384, 3385, 3386, 3387, 3388, 3389, 3 3519, 3520, 3521, 3522, 3523, 3524, 3525, 3526 C. 31 Canada Transportation and SCHEDU (Paragraphs 92(1)(b) and (3)(b), subsec MINIMUM LIABILITY IN Item 1. 2. 3. 4. Column I Class of Railway Operations Operation of a railway other than one described in any of ite to 4 Operation of a railway that includes the carriage, per cale year, of less than 4 000 tonnes of TIH (Toxic Inhalation Ha materials, of less than 100 000 tonnes of crude oil or of at 40 000 tonnes of other dangerous goods as defined in secti of the Transportation of Dangerous Goods Act, 1992 Operation of a railway that includes the carriage, per cale year, of at least 4 000 tonnes but less than 50 000 tonnes of (Toxic Inhalation Hazard) materials or of at least 100 000 to but less than 1.5 million tonnes of crude oil Operation of a railway that includes the carriage, per cale year, of at least 50 000 tonnes of TIH (Toxic Inhalation Ha materials or of at least 1.5 million tonnes of crude oil 2013-2014-2015 Transports au Canada et Sé ANNE (alinéas 92(1)b) et (3)b), parag NIVEAUX MINIMAUX D’AS Article 1. 2. 3. 4. Colonne I Catégorie d’exploitation de chemin de fer Exploitation de chemin de fer non visée aux articles 2 à 4 Exploitation de chemin de fer comprenant le transport, par a civile, de moins de 4 000 tonnes de matières toxiques inhalation, de moins de 100 000 tonnes de pétrole brut ou moins 40 000 tonnes d’autres marchandises dangereuses au de l’article 2 de la Loi de 1992 sur le transport des marchan dangereuses Exploitation de chemin de fer comprenant le transport, par a civile, d’au moins 4 000 tonnes mais de moins de 50 000 to de matières toxiques par inhalation ou d’au moins 100 tonnes mais de moins de 1 500 000 tonnes de pétrole brut Exploitation de chemin de fer comprenant le transport, par a civile, d’au moins 50 000 tonnes de matières toxiques inhalation ou d’au moins 1 500 000 tonnes de pétrole brut Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 30 An Act to amend the Corrections and Conditional Release Act ASSENTED TO 18th JUNE, 2015 BILL C-12 SUMMARY This enactment amends the Corrections and Conditional Release Act to require the Parole Board of Canada (or a provincial parole board, if applicable) to cancel parole granted to an offender if, before the offender’s release, the offender tests positive in a urinalysis, or fails or refuses to provide a urine sample, and the Board considers that the criteria for granting parole are no longer met. It also amends that Act to clarify that any conditions set by a releasing authority on an offender’s parole, statutory release or unescorted temporary absence may include conditions regarding the offender’s use of drugs or alcohol, including in cases when that use has been identified as a risk factor in the offender’s criminal behaviour. 62-63-64 ELIZABETH II —————— CHAPTER 30 An Act to amend the Corrections and Conditional Release Act [Assented to 18th June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Drug-Free Prisons Act. 1992, c. 20 CORRECTIONS AND CONDITIONAL RELEASE ACT 2. The Corrections and Conditional Release Act is amended by adding the following after section 123: Urine sample positive or not provided 123.1 If an offender has been granted parole under section 122 or 123 but has not yet been released and the offender fails or refuses to provide a urine sample when demanded to provide one under section 54, or provides under that section a urine sample for which the result of the urinalysis is positive, as that term is defined in the regulations, then the Service shall inform the Board of the failure or refusal or the test result. 3. Section 124 of the Act is amended by adding the following after subsection (3): Cancellation of parole — drug test (3.1) If the Board is informed of the matters under section 123.1 and the offender has still not yet been released, the Board shall cancel the parole if, in its opinion, based on the C. 30 Corrections and C information received under that section, the criteria set out in paragraphs 102(a) and (b) are no longer met. 1995, c. 42, subpar. 71(a)(xvii)(F) 4. Subsection 133(3) of the Act is replaced by the following: Conditions set by releasing authority (3) The releasing authority may impose any conditions on the parole, statutory release or unescorted temporary absence of an offender that it considers reasonable and necessary in order to protect society and to facilitate the offender’s successful reintegration into society. For greater certainty, the conditions may include any condition regarding the offender’s use of drugs or alcohol, including in cases when that use has been identified as a risk factor in the offender’s criminal behaviour. 5. Subsection 156(1) of the Act is replaced by the following: Regulations 156. (1) The Governor in Council may make regulations providing for anything that by this Part is to be provided for by regulation, including defining terms that are to be defined in the regulations for the purposes of this Part, and, generally, for carrying out the purposes and provisions of this Part. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 24 An Act to give effect to the Déline Final Self-Government Agreement and to make consequential and related amendments to other Acts ASSENTED TO 18th JUNE, 2015 BILL C-63 RECOMMENDATION His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to give effect to the Déline Final Self-Government Agreement and to make consequential and related amendments to other Acts”. SUMMARY This enactment gives effect to the Déline Final Self-Government Agreement among the Sahtu Dene and Metis of Déline, as represented by the Déline First Nation Band and the Déline Land Corporation, the Government of Canada and the Government of the Northwest Territories. It also makes consequential and related amendments to other Acts. 62-63-64 ELIZABETH II —————— CHAPTER 24 An Act to give effect to the Déline Final SelfGovernment Agreement and to make consequential and related amendments to other Acts [Assented to 18th June, 2015] Preamble Whereas the Constitution Act, 1982 recognizes and affirms the existing Aboriginal and treaty rights of the Aboriginal peoples of Canada; Whereas the Sahtu Dene and Metis Comprehensive Land Claim Agreement, signed on September 6, 1993, provides for the negotiation of self-government agreements among the Sahtu Dene and Metis, the Government of Canada and the Government of the Northwest Territories; Whereas the Sahtu Dene and Metis Comprehensive Land Claim Agreement provides that self-government negotiations will address the desire of the Sahtu Dene and Metis to have selfgovernment exercised as close to the community level as is reasonably possible; Whereas the Sahtu Dene and Metis of Déline, as represented by the Déline First Nation Band and the Déline Land Corporation, the Government of Canada and the Government of the Northwest Territories have negotiated the Déline Final Self-Government Agreement in accordance with chapter 5 and Appendix B of the Sahtu Dene and Metis Comprehensive Land Claim Agreement; Whereas the Sahtu Dene and Metis of Déline approved the Déline Final Self-Government Agreement by a vote held on March 10, 11 and 12, 2014; C. 24 Déline Final Self-Go And whereas the Déline Final Self-Government Agreement requires that legislation be enacted by the Parliament of Canada in order for that Agreement to be ratified; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Déline Final Self-Government Agreement Act. INTERPRETATION Definitions “Déline Agreement” « accord de Deline » 2. The following definitions apply in this Act. “Déline Agreement” means the Déline Final Self-Government Agreement among the Déline First Nation Band, the Déline Land Corporation, the Government of Canada and the Government of the Northwest Territories, signed on February 18, 2015, including any amendments made to it. “Déline First Nation Band” « bande de la Première Nation de Deline » “Déline First Nation Band” has the same meaning as in chapter 1 of the Déline Agreement. “Déline Got’ine Government” « gouvernement Gotine de Deline » “Déline Got’ine Government” means the government established in accordance with chapter 3 of the Déline Agreement. “Déline Land Corporation” « société foncière de Deline » “Déline Land Corporation” has the same meaning as in chapter 1 of the Déline Agreement. “Déline law” « loi de Deline » “Déline law” has the meaning assigned by the definition “DGG Law” in chapter 1 of the Déline Agreement. “Déline Tax Treatment Agreement” « accord sur le traitement fiscal de Deline » “Déline Tax Treatment Agreement” means the tax treatment agreement referred to in 22.3.1 of the Déline Agreement, including any amendments made to it. 2013-2014-2015 “Sahtu Agreement” « accord du Sahtu » Status of Déline Agreement Accord définitif sur l’autonom “Sahtu Agreement” means the Agreement as defined in section 2 of the Sahtu Dene and Metis Land Claim Settlement Act. 3. The Déline Agreement is a treaty within the meaning of sections 25 and 35 of the Constitution Act, 1982. DÉLINE AGREEMENT Déline Agreement given effect 4. (1) The Déline Agreement is approved, given effect and declared valid and has the force of law. Rights and obligations (2) For greater certainty, a person or entity has the powers, rights, privileges and benefits conferred on the person or entity by the Déline Agreement and must perform the duties, and is subject to the liabilities, imposed on the person or entity by the Déline Agreement. Third parties (3) For greater certainty, the Déline Agreement is binding on, and may be relied on by, all persons and entities. Déline Agreement prevails 5. (1) Subject to section 6, the Déline Agreement prevails over this Act and any other federal law to the extent of any inconsistency between them. Act prevails (2) Subject to section 7, this Act prevails over any other federal law to the extent of any conflict between them. Inconsistency with Déline Agreement 6. The Sahtu Dene and Metis Land Claim Settlement Act and the Sahtu Agreement prevail over the Déline Agreement to the extent of any inconsistency between that Act and the Déline Agreement or between the Sahtu Agreement and the Déline Agreement. Inconsistency with this Act 7. The Sahtu Dene and Metis Land Claim Settlement Act and the Sahtu Agreement prevail over this Act to the extent of any inconsistency between that Act and this Act or between the Sahtu Agreement and this Act. Inconsistency with Déline law 8. The Sahtu Dene and Metis Land Claim Settlement Act and the Sahtu Agreement prevail over Déline law to the extent of any inconsistency between that Act and Déline law or between the Sahtu Agreement and Déline law. C. 24 Déline Final Self-Go DÉLINE GOT’INE GOVERNMENT Capacity of natural person 9. The Déline Got’ine Government is a legal entity and has the capacity, rights, powers and privileges of a natural person. Force of law 10. Déline law that is made in accordance with the Déline Agreement has the force of law. APPLICATION OF OTHER ACTS Meaning of “Déline First Nation Citizen” Indian Act Statutory Instruments Act 11. (1) In this section, “Déline First Nation Citizen” has the meaning assigned by the definition “DFN Citizen” in chapter 1 of the Déline Agreement. (2) Subject to 2.8 of the Déline Agreement, the Indian Act does not apply to the Déline Got’ine Government or to Déline First Nation Citizens as of the day on which section 4 comes into force. 12. A Déline law is not a statutory instrument for the purposes of the Statutory Instruments Act. TAXATION Déline Tax Treatment Agreement 13. The Déline Tax Treatment Agreement is approved, given effect and declared valid and has the force of law during the period that it is in effect. Clarification 14. The Déline Tax Treatment Agreement does not form part of the Déline Agreement and it is not a treaty or a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982. GENERAL Judicial notice — Agreements 15. (1) Judicial notice must be taken of the Déline Agreement and the Déline Tax Treatment Agreement. Publication (2) The Déline Agreement and the Déline Tax Treatment Agreement must be published by the Queen’s Printer. Evidence (3) A copy of the Déline Agreement or the Déline Tax Treatment Agreement published by the Queen’s Printer is evidence of that agreement and of its contents, and a copy purporting to be published by the Queen’s Printer is presumed to be so published unless the contrary is shown. 2013-2014-2015 Accord définitif sur l’autonom Judicial notice — Déline law 16. (1) Judicial notice must be taken of any Déline law that is registered in the public registry referred to in 3.7 of the Déline Agreement. Evidence (2) A copy of any Déline law purporting to be deposited in the public registry referred to in 3.7 of the Déline Agreement is evidence of that law and of its contents, unless the contrary is shown. Meaning of “institutions” 17. (1) In this section, “institutions” has the meaning assigned by the definition “Institutions of the DGG” in chapter 1 of the Déline Agreement. Federal Courts Act (2) The Déline Got’ine Government and its institutions are not federal boards, commissions or other tribunals as defined in subsection 2(1) of the Federal Courts Act. Jurisdiction — Supreme Court of Northwest Territories (3) The Supreme Court of the Northwest Territories has exclusive original jurisdiction to hear and determine applications for judicial review of the decisions of the Déline Got’ine Government or its institutions, except if an agreement made in accordance with 22.2.2 of the Déline Agreement provides otherwise. Notice of issues arising 18. (1) If an issue arises in any judicial or administrative proceeding in respect of the interpretation, validity or applicability of the Déline Agreement, of this Act, of the Act of the legislature of the Northwest Territories that gives effect to the Déline Agreement or of any Déline law, then the issue must not be decided until the party raising the issue has served notice on the Attorney General of Canada, the Attorney General of the Northwest Territories and the Déline Got’ine Government. Content and timing (2) The notice must (a) describe the proceeding; (b) state the subject matter of the issue; (c) state the day on which the issue is to be argued; (d) give the particulars that are necessary to show the point to be argued; and C. 24 Déline Final Self-Go (e) be served at least 14 days before the day on which the issue is to be argued, unless the court or tribunal authorizes a shorter period. Participation in proceedings (3) The Attorney General of Canada, the Attorney General of the Northwest Territories and the Déline Got’ine Government may appear and participate in any proceeding in respect of which subsection (1) applies as parties with the same rights as any other party. Clarification (4) For greater certainty, subsections (2) and (3) do not require that an oral hearing be held if one is not otherwise required. Retroactive effect 19. Despite subsection 4(1), 2.5.1 and 4.6 of the Déline Agreement, chapter 31 of that Agreement and 2.1, 2.2, 3.3, 5.1 and 5.2 of schedule C to that Agreement are deemed to have effect as of October 1, 2013. Orders and regulations 20. The Governor in Council may make any orders and regulations that are necessary for the purpose of carrying out any of the provisions of the Déline Agreement or of any other agreements that are related to the implementation of the Déline Agreement. CONSEQUENTIAL AND RELATED AMENDMENTS R.S., c. M-13; 2000, c. 8, s. 2 PAYMENTS IN LIEU OF TAXES ACT 21. The definition “taxing authority” in subsection 2(1) of the Payments in Lieu of Taxes Act is amended by adding the following after paragraph (g): (g.1) the Déline Got’ine Government, as defined in section 2 of the Déline Final Self-Government Agreement Act, if it levies and collects a real property tax or a frontage or area tax in respect of Déline Lands, as defined in 22.1.1 of the Déline Final SelfGovernment Agreement that is approved, given effect and declared valid by that Act; 2013-2014-2015 Accord définitif sur l’autonom 1998, c. 25 MACKENZIE VALLEY RESOURCE MANAGEMENT ACT 2005, c. 1, s. 15(1) 22. (1) The definitions “local government” and “Sahtu First Nation” in section 2 of the Mackenzie Valley Resource Management Act are replaced by the following: “local government” « administration locale » “Sahtu First Nation” « première nation du Sahtu » “local government” means any local government established under the laws of the Northwest Territories, including a city, town, village, hamlet, charter community, settlement or government of a Tlicho community, whether incorporated or not, and includes the territorial government in the case where it is acting in the place of that local government in accordance with those laws. It also includes the Déline Got’ine Government in the case where it is exercising the jurisdiction and authority set out in 9.1 of the Déline Agreement. “Sahtu First Nation” means the Sahtu Dene and Metis as represented by The Sahtu Secretariat Incorporated, a corporation without share capital under Part II of the Canada Corporations Act, R.S.C. 1970, c. C-32, being the successor, for the purposes of this Act, to the Sahtu Tribal Council referred to in the Sahtu Agreement, or by any successor to that corporation. It also includes the Déline Got’ine Government in the case where The Sahtu Secretariat Incorporated or its successor has made a delegation or assignment to that government of any powers and functions conferred under this Act. (2) Section 2 of the Act is amended by adding the following in alphabetical order: “Déline Agreement” « accord de Deline » “Déline Agreement” means the Déline Final Self-Government Agreement among the Déline First Nation Band, the Déline Land Corporation, the Government of Canada and the Government of the Northwest Territories, signed on February 18, 2015, including any amendments made to it, that is approved, given effect and declared valid by the Déline Final Self-Government Agreement Act. C. 24 “Déline Got’ine Government” « gouvernement Gotine de Deline » “Déline Got’ine Government” means the government established in accordance with chapter 3 of the Déline Agreement. “Déline lands” « terres de Deline » “Déline lands” means the lands whose title is vested in the Déline Got’ine Government in accordance with 21.2.1 of the Déline Agreement. “Déline law” « loi de Deline » “Déline law” has the meaning assigned by the definition “DGG Law” in chapter 1 of the Déline Agreement. Déline Final Self-Go 23. Section 4 of the Act is amended by adding the following after subsection (4): Delegation by Déline Got’ine Government (5) The Déline Got’ine Government may, in conformity with the Déline Agreement, delegate any of its functions under this Act to (a) a body or office established by a Déline law; (b) a department, agency or office of the federal or the territorial government; (c) a board or other public body established by or under an Act of Parliament or by a territorial law; or (d) any other entity. 24. Subsection 5(1) of the Act is replaced by the following: Conflict 5. (1) If there is any inconsistency or conflict between this Act and a land claim agreement, the Déline Agreement, an Act giving effect to any of those agreements or the Indian Act, then the land claim agreement, the Déline Agreement, the Act or the Indian Act prevails over this Act to the extent of the inconsistency or conflict. 2005, c. 1, s. 18 25. Subsection 8(1) of the Act is replaced by the following: 2013-2014-2015 Accord définitif sur l’autonom Consultation 8. (1) The federal Minister shall consult the first nations, the Tlicho Government and the Déline Got’ine Government with respect to the amendment of this Act. 2005, c. 1, s. 23 26. Subsection 16(2) of the Act is replaced by the following: Status or entitlements under agreement (2) A member of a board is not placed in a material conflict of interest merely because of any status or entitlement conferred on the member under the Gwich’in Agreement, the Sahtu Agreement, the Tlicho Agreement or any other agreement between a first nation and Her Majesty in right of Canada for the settlement of a claim to lands or under the Déline Agreement. 2005, c. 1, s. 25 27. Section 22 of the Act is replaced by the following: Government information 22. Subject to any other federal or territorial law and to any Tlicho law or Déline law, a board may obtain from any department or agency of the federal or territorial government, the Tlicho Government or the Déline Got’ine Government any information in the possession of the department, agency, Tlicho Government or Déline Got’ine Government that the board requires for the performance of its functions. 2014, c. 2, s. 128(1) 28. Subsection 31(1) of the Act is replaced by the following: Statutory Instruments Act 31. (1) Sections 3, 5 and 11 of the Statutory Instruments Act do not apply in respect of rules under section 30, a land use plan or amendment to a land use plan under Part 2, rules under subsection 49(2), guidelines or policies under section 65, policy directions under subsection 50.1(1) or 83(1), (2) or (2.1), directions under section 106, policy directions under section 109 or 109.1 or subsection 142.2(1) or guidelines under section 120. 29. Section 63 of the Act is amended by adding the following after subsection (4): C. 24 Consultation with Déline Got’ine Government (5) The Sahtu Land and Water Board shall consult the Déline Got’ine Government before issuing, amending or renewing any licence, permit or authorization for a use of Déline lands or waters on those lands or a deposit of waste on those lands or in those waters. Déline Final Self-Go 30. (1) Section 83 of the Act is amended by adding the following after subsection (1): Notice to Déline Got’ine Government (1.1) The federal Minister shall inform the Déline Got’ine Government, to the extent provided for in 2.7.1 of the Déline Agreement, of the Minister’s intention to give a written policy direction to the Sahtu Land and Water Board if the policy direction is in relation to the use of land or water or the deposit of waste in the area described in schedule A to the Déline Agreement. (2) Section 83 of the Act is amended by adding the following after subsection (2): Policy directions by Déline Got’ine Government (2.1) The Déline Got’ine Government may, after consultation with the Sahtu Land and Water Board and the federal Minister, give written policy directions to the Board with respect to the performance of any of the Board’s functions under this Part in relation to the use of Déline lands. Policy directions are binding on the Board to the extent that compliance with them does not require the Board to exceed its approved budget. 2005, c. 1, s. 47 (3) Subsection 83(5) of the Act is replaced by the following: Conflict between policy directions (5) If there is a conflict between policy directions given by the federal Minister under subsection (1) and policy directions given by the Tlicho Government under subsection (2) or by the Déline Got’ine Government under subsection (2.1), the policy directions given under subsection (2) or (2.1), as the case may be, prevail to the extent of the conflict. 2005, c. 1, s. 47 (4) Subsection 83(6) of the English version of the Act is replaced by the following: 2013-2014-2015 Conflict between legislation and policy directions Accord définitif sur l’autonom (6) If there is a conflict between policy directions given by the federal Minister, the Tlicho Government or the Déline Got’ine Government under this section and the provisions of any Act of Parliament, of any regulations made under an Act of Parliament or of any territorial law, those provisions prevail to the extent of the conflict. 31. Section 85 of the Act is amended by adding the following after subsection (5): Notice to Déline Got’ine Government (6) An inspector shall, if it is reasonable to do so, give the Déline Got’ine Government prior notice of entry by the inspector on Déline lands. 32. The Act is amended by adding the following after section 90.1: Prohibition — Déline lands 90.11 Even if the regulations do not require a permit or other authorization under Part 3 or 4 for a particular use of land, a person shall not use Déline lands without such a permit or authorization if one is required by a Déline law for uses of that type. 33. The Act is amended by adding the following after section 90.2: Exception 90.21 Despite the regulations, a permit or other authorization under Part 3 or 4 for a particular use of lands in the Community of Déline, as described in schedule B to the Déline Agreement, is not required if a Déline law provides that one is not required for uses of that type. 2014, c. 2, s. 192 34. Section 95 of the Act is replaced by the following: Fees 95. Despite subsection 72.03(1) or any territorial law, the Gwich’in and Sahtu First Nations, the Tlicho Government and the Déline Got’ine Government are not required to pay any fee in respect of the use of waters or the deposit of waste for non-commercial purposes on their first nation lands, Tlicho lands or Déline lands as the case may be. C. 24 Déline Final Self-Go 35. Subsection 106.1(2) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) the Déline Got’ine Government with respect to the amendment of any Déline law regarding the use of Déline lands or waters on those lands or regarding a deposit of waste on those lands or in those waters. 36. The Act is amended by adding the following after section 109.1: POWERS OF DÉLINE GOT’INE GOVERNMENT Policy directions by Déline Got’ine Government 109.11 The Déline Got’ine Government may exercise the same powers and shall perform the same duties in relation to the Board and the regional panel of the Board referred to in subsection 99(2) as those that the Déline Got’ine Government has under section 83 in relation to the Sahtu Land and Water Board. 37. Section 109.2 of the Act is amended by adding the following after subsection (2): Conflict between policy directions (3) If there is a conflict between policy directions given by the federal Minister under section 109 and policy directions given by the Déline Got’ine Government under section 109.11, the policy directions given under section 109.11 prevail to the extent of the conflict. 2013-2014-2015 Accord définitif sur l’autonom Conflict between legislation and policy directions (4) If there is a conflict between policy directions given by the federal Minister under section 109 or by the Déline Got’ine Government under section 109.11 and the provisions of any Act of Parliament, of any regulations made under an Act of Parliament or of any territorial law, those provisions prevail to the extent of the conflict. 2005, c. 1, s. 71 38. Section 118 of the Act is replaced by the following: Issuance of licence, permit or other authorization 118. (1) A licence, permit or other authorization required for the carrying out of a development shall not be issued under any federal, territorial, Tlicho or Déline law unless the requirements of this Part have been complied with in relation to the development. Requirements (2) If the Gwich’in or Sahtu First Nation, the Tlicho Government, the Déline Got’ine Government, a local government or a department or agency of the federal or territorial government proposes to carry out a development that does not require a licence, permit or other authorization under any federal, territorial, Tlicho or Déline law, it shall comply with the requirements of this Part before taking any irrevocable action in relation to the development. 2005, c. 1, s. 73 39. Section 121 of the Act is replaced by the following: Written reasons 121. The Review Board, a review panel of the Review Board, a review panel or a joint panel established jointly by the Review Board and any other person or body, the federal Minister, a responsible minister, a designated regulatory agency, a regulatory authority, a department or agency of the federal or territorial government, a local government, the Gwich’in or Sahtu First Nation, the Tlicho Government or the Déline Got’ine Government shall issue and make available to the public written reasons for any decision or recommendation made under the process established by this Part. 2005, c. 1, s. 74 40. Subsection 123.2(2) of the Act is replaced by the following: C. 24 Status or entitlements under agreement (2) A person is not placed in a material conflict of interest merely because of any status or entitlement conferred on the person under the Gwich’in Agreement, the Sahtu Agreement, the Tlicho Agreement or any other agreement between a first nation and Her Majesty in right of Canada for the settlement of a claim to lands or under the Déline Agreement. 2003, c. 15, s. 67 FIRST NATIONS GOODS AND SERVICES TAX ACT Déline Final Self-Go 41. Schedule 1 to the First Nations Goods and Services Tax Act is amended by adding the following in alphabetical order: Column 1 Column 2 Column 3 First Nation Governing Body Lands Déline First Nation Déline Got’ine Government Déline Lands, as defined in 22.1.1 of the Déline Final Self-Government Agreement that is approved, given effect and declared valid by the Déline Final SelfGovernment Agreement Act COORDINATING AMENDMENTS 2014, c. 2 42. (1) In this section, “other Act” means the Northwest Territories Devolution Act. (2) On the first day on which both subsection 128(2) of the other Act and section 28 of this Act are in force, subsection 31(1) of the Mackenzie Valley Resource Management Act is replaced by the following: Statutory Instruments Act 31. (1) Sections 3, 5 and 11 of the Statutory Instruments Act do not apply in respect of rules under section 30, a land use plan or amendment to a land use plan under Part 2, rules under subsection 49(2), guidelines or policies under 2013-2014-2015 Accord définitif sur l’autonom section 65, policy directions under subsection 50.1(1), 83(1), (2) or (2.1) or 142.2(1) or guidelines under section 120. (3) If section 137 of the other Act comes into force before section 29 of this Act, then, on the day on which that section 29 comes into force, subsection 63(5) of the Mackenzie Valley Resource Management Act is replaced by the following: Consultation with Déline Got’ine Government (5) The Board shall consult the Déline Got’ine Government before issuing, amending or renewing any licence, permit or other authorization for a use of Déline lands or waters on those lands or a deposit of waste on those lands or in those waters. (4) If section 29 of this Act comes into force before section 137 of the other Act, then, on the day on which that section 137 comes into force, section 63 of the Mackenzie Valley Resource Management Act is amended by adding the following after subsection (4): Consultation with Déline Got’ine Government (5) The Board shall consult the Déline Got’ine Government before issuing, amending or renewing any licence, permit or other authorization for a use of Déline lands or waters on those lands or a deposit of waste on those lands or in those waters. (5) If section 29 of this Act comes into force on the same day as section 137 of the other Act, then that section 29 is deemed to have come into force before that section 137 and subsection (4) applies as a consequence. (6) If subsection 175(2) of the other Act comes into force before subsection 30(1) of this Act, then, on the day on which that subsection 30(1) comes into force, subsection 83(1.1) of the Mackenzie Valley Resource Management Act is replaced by the following: Notice to Déline Got’ine Government (1.1) The federal Minister shall inform the Déline Got’ine Government, to the extent provided for in 2.7.1 of the Déline Agreement, of the Minister’s intention to give a written policy direction to the Board if the policy C. 24 Déline Final Self-Go direction is in relation to the use of land or water or the deposit of waste in the area described in schedule A to the Déline Agreement. (7) If subsection 30(1) of this Act comes into force before subsection 175(2) of the other Act, then, on the day on which that subsection 175(2) comes into force, section 83 of the Mackenzie Valley Resource Management Act is amended by adding the following after subsection (1): Notice to Déline Got’ine Government (1.1) The federal Minister shall inform the Déline Got’ine Government, to the extent provided for in 2.7.1 of the Déline Agreement, of the Minister’s intention to give a written policy direction to the Board if the policy direction is in relation to the use of land or water or the deposit of waste in the area described in schedule A to the Déline Agreement. (8) If subsection 30(1) of this Act comes into force on the same day as subsection 175(2) of the other Act, then that subsection 30(1) is deemed to have come into force before that subsection 175(2) and subsection (7) applies as a consequence. (9) If subsection 175(2) of the other Act comes into force before subsection 30(2) of this Act, then, on the day on which that subsection 30(2) comes into force, subsection 83(2.1) of the Mackenzie Valley Resource Management Act is replaced by the following: Policy directions by Déline Got’ine Government to Board (2.1) The Déline Got’ine Government may, after consultation with the Board and the federal Minister, give written policy directions to the Board with respect to the performance of any of the Board’s functions under this Part in relation to the use of Déline lands. Policy directions are binding on the Board to the extent that compliance with them does not require the Board to exceed its approved budget. (10) If subsection 30(2) of this Act comes into force before subsection 175(2) of the other Act, then, on the day on which that subsection 175(2) comes into force, section 83 2013-2014-2015 Accord définitif sur l’autonom of the Mackenzie Valley Resource Management Act is amended by adding the following after subsection (2): Policy directions by Déline Got’ine Government to Board (2.1) The Déline Got’ine Government may, after consultation with the Board and the federal Minister, give written policy directions to the Board with respect to the performance of any of the Board’s functions under this Part in relation to the use of Déline lands. Policy directions are binding on the Board to the extent that compliance with them does not require the Board to exceed its approved budget. (11) If subsection 30(2) of this Act comes into force on the same day as subsection 175(2) of the other Act, then that subsection 30(2) is deemed to have come into force before that subsection 175(2) and subsection (10) applies as a consequence. (12) On the first day on which both section 176 of the other Act and section 2 of this Act are in force, subsection 83.1(2) of the Mackenzie Valley Resource Management Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d): (e) the Déline Got’ine Government with respect to the amendment of any Déline law regarding the use of Déline lands or waters on those lands or a deposit of waste on those lands or in those waters. C. 24 Déline Final Self-Go (13) If section 181 of the other Act comes into force before section 32 of this Act, then, on the day on which that section 32 comes into force, section 90.11 of the Mackenzie Valley Resource Management Act is replaced by the following: Prohibition — Déline lands 90.11 Even if the regulations do not require a permit or other authorization under this Part for a particular use of land, no person shall use Déline lands without such a permit or authorization if one is required by a Déline law for uses of that type. (14) If section 32 of this Act comes into force before section 181 of the other Act, then that section 181 is replaced by the following: 181. Sections 90.1 to 90.2 of the Act are replaced by the following: Regulations respecting cost recovery 90.01 The Governor in Council may, following consultation by the federal Minister with first nations, the Tlicho Government, the territorial Minister and the Board, make regulations respecting the recovery of amounts and costs for the purposes of section 68.1, including prescribing the amounts and services for the purposes of that section and exempting any class of applicants or licensees from the application of that section. Regulations respecting consultation 90.02 The Governor in Council may, following consultation by the federal Minister with first nations, the Tlicho Government, the territorial Minister and the Board, make regulations respecting any consultation with a first nation, the Tlicho First Nation, the Tlicho Government or an aboriginal people who use an area outside the Mackenzie Valley that may occur under this Part, including the manner in which it is to be conducted, and providing for the delegation of certain procedural aspects of such a consultation. Prohibition — Tlicho lands 90.1 Even if the regulations do not require a permit or other authorization under this Part for a particular use of land, no person shall use Tlicho lands without such a permit or authorization if one is required by a Tlicho law for uses of that type. 2013-2014-2015 Accord définitif sur l’autonom Prohibition — Déline lands 90.11 Even if the regulations do not require a permit or other authorization under this Part for a particular use of land, no person shall use Déline lands without such a permit or authorization if one is required by a Déline law for uses of that type. Exception 90.2 Despite the regulations, a permit or other authorization under this Part for a particular use of land in a Tlicho community is not required if the local government of that community has enacted a bylaw providing that one is not required for uses of that type. (15) If section 32 of this Act comes into force on the same day as section 181 of the other Act, then that section 32 is deemed to have come into force before that section 181 and subsection (14) applies as a consequence. (16) On the first day on which both section 181 of the other Act and section 33 of this Act are in force, section 90.21 of the Mackenzie Valley Resource Management Act is replaced by the following: Exception 90.21 Despite the regulations, a permit or other authorization under this Part for a particular use of lands in the Community of Déline, as described in schedule B to the Déline Agreement, is not required if a Déline law provides that one is not required for uses of that type. (17) If section 193 of the other Act comes into force before section 35 of this Act, then that section 35 is repealed. (18) If section 193 of the other Act comes into force on the same day as section 35 of this Act, then that section 35 is deemed never to have come into force and is repealed. (19) If section 193 of the other Act comes into force before section 36 of this Act, then that section 36 is repealed. C. 24 Déline Final Self-Go (20) If section 193 of the other Act comes into force on the same day as section 36 of this Act, then that section 36 is deemed never to have come into force and is repealed. (21) If section 193 of the other Act comes into force before section 37 of this Act, then that section 37 is repealed. (22) If section 193 of the other Act comes into force on the same day as section 37 of this Act, then that section 37 is deemed never to have come into force and is repealed. COMING INTO FORCE Order in council 43. The provisions of this Act, other than sections 19 and 42, come into force on a day or days to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 18 An Act to amend the Coastal Fisheries Protection Act ASSENTED TO 18th JUNE, 2015 BILL S-3 SUMMARY This enactment amends the Coastal Fisheries Protection Act to implement the Port State Measures Agreement, to prohibit the importation of fish caught and marine plants harvested in the course of illegal, unreported and unregulated fishing and to clarify certain powers in respect of the administration and enforcement of the Act. 62-63-64 ELIZABETH II —————— CHAPTER 18 An Act to amend the Coastal Fisheries Protection Act [Assented to 18th June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: ALTERNATIVE TITLE Alternative title 1. This Act may be cited as the Port State Measures Agreement Implementation Act. R.S., c. C-33 COASTAL FISHERIES PROTECTION ACT 1999, c. 19, s. 1(4) 2. (1) The definitions “Agreement”, “fishing vessel of a participating state” and “participating state” in subsection 2(1) of the Coastal Fisheries Protection Act are repealed. (2) The definitions “fish” and “fishing vessel” in subsection 2(1) of the Act are replaced by the following: “fish” « poisson » “fish” includes (a) any part or derivative of a fish, (b) shellfish, crustaceans, marine animals and any part or derivative of any of them, and (c) the eggs, sperm, spawn, larvae, spat or juvenile stages, as the case may be, of fish, shellfish, crustaceans and marine animals; “fishing vessel” « bateau de pêche » “fishing vessel” means any of the following: (a) a ship, boat or any other description of vessel that is used in or equipped for C. 18 Coastal Fisher (i) fishing, processing fish or transporting fish from fishing grounds, (ii) taking, processing or transporting marine plants, or (iii) provisioning, servicing, repairing or maintaining any vessels of a foreign fishing fleet while at sea, (b) a ship, boat or any other description of vessel that is used in transhipping fish, or marine plants, that have not been previously landed; (3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: “fisheries management organization” « organisation de gestion des pêches » “fisheries management organization” means an organization or arrangement established by two or more states, or by one or more states and an organization of states, for the purpose of the conservation and management of fish stocks in the sea or any area of the sea; “fishing vessel of a state party to the Fish Stocks Agreement” « bateau de pêche d’un État assujetti à l’Accord sur les stocks de poissons » “fishing vessel of a state party to the Fish Stocks Agreement” means a foreign fishing vessel that is entitled to fly the flag of a state party to the Fish Stocks Agreement; “Fish Stocks Agreement” « Accord sur les stocks de poissons » “Fish Stocks Agreement” means the Agreement for the Implementation of the Provisions of the United Nations Convention on the Law of the Sea of 10 December 1982 Relating to the Conservation and Management of Straddling Fish Stocks and Highly Migratory Fish Stocks, adopted by the United Nations Conference on Straddling Fish Stocks and Highly Migratory Fish Stocks in New York on August 4, 1995; “flag state” « État du pavillon » “flag state” means the state whose flag a fishing vessel is entitled to fly; 2013-2014-2015 Protection des p “marine plant” « plante marine » “marine plant” means a saltwater plant, including benthic and detached algae, flowering plants, brown algae, red algae, green algae and phytoplankton, and any part or derivative of a saltwater plant; “Port State Measures Agreement” « Accord sur les mesures de l’État du port » “Port State Measures Agreement” means the Agreement on Port State Measures to Prevent, Deter and Eliminate Illegal, Unreported and Unregulated Fishing, approved by the Conference of the Food and Agriculture Organization of the United Nations in Rome on November 22, 2009; “state party to the Fish Stocks Agreement” « État assujetti à l’Accord sur les stocks de poissons » “state party to the Fish Stocks Agreement” means a foreign state or an organization of foreign states that is prescribed by regulation; 1999, c. 19, s. 2 3. The portion of section 5.3 of the Act before paragraph (a) is replaced by the following: Prohibition — Fish Stocks Agreement 5.3 No fishing vessel of a state party to the Fish Stocks Agreement shall, in an area of the sea designated under subparagraph 6(e)(ii), 4. The Act is amended by adding the following after section 5.5: PROHIBITED IMPORT Prohibition — importation 5.6 (1) No person shall import any fish or marine plant knowing it to have been taken, harvested, possessed, transported, distributed or sold contrary to any of the following: (a) an international fisheries treaty or arrangement to which Canada is party, including any conservation, management or enforcement measures taken under the treaty or arrangement; (b) any conservation or management measures of a fisheries management organization of which Canada is not a member that is prescribed by regulation; (c) a law related to fisheries of a foreign state. C. 18 Prohibition — other (2) No person shall, in connection with the importation of any fish or marine plant, transport, sell, distribute, buy or accept the delivery of the fish or marine plant knowing that it was taken, harvested, possessed, transported, distributed or sold contrary to any of the following: Coastal Fisher (a) an international fisheries treaty or arrangement to which Canada is party, including any conservation, management or enforcement measures taken under the treaty or arrangement; (b) any conservation or management measures of a fisheries management organization of which Canada is not a member that is prescribed by regulation; (c) a law related to fisheries of a foreign state. Prohibition — importation (3) No person shall import any fish or marine plant that is not accompanied by the documentation required by regulation. 5. (1) Paragraph 6(a) of the Act is amended by striking out “or” at the end of subparagraph (i), by adding “or” at the end of subparagraph (ii) and by adding the following after subparagraph (ii): (iii) foreign fishing vessels that have been ordered to proceed to a Canadian port by their flag state, or foreign fishing vessels that have been ordered to proceed to a port by their flag state and that proceed to a Canadian port, to enter Canadian fisheries waters for any purpose related to verifying compliance with a law related to fisheries of a foreign state, with any conservation or management measures of a fisheries management organization or with any international fisheries treaty or arrangement to which Canada is party, including any conservation, management or enforcement measures taken under the treaty or arrangement; (2) Section 6 of the Act is amended by adding the following after paragraph (b.3): 2013-2014-2015 Protection des p (b.31) prescribing a fisheries management organization of which Canada is not a member for the purposes of paragraphs 5.6(1)(b) and (2)(b); (3) Section 6 of the Act is amended by adding the following after paragraph (d): (d.1) respecting documentation required for the importation of fish and marine plants; 1999, c. 19, s. 3(2) (4) The portion of paragraph 6(e) of the Act before subparagraph (ii) is replaced by the following: (e) for the implementation of the Fish Stocks Agreement, including regulations (i) incorporating by reference, or carrying out and giving effect to, any conservation or management measures, as of a fixed date or as they are amended from time to time, of a regional fisheries management organization or arrangement established by two or more states, or by one or more states and an organization of states, for the purpose of the conservation or management of a straddling fish stock or highly migratory fish stock, and designating from among the measures incorporated by reference or regulations made under this subparagraph those the contravention of which is prohibited by paragraph 5.3(a), 1999, c. 19, s. 3(2) (5) Subparagraphs 6(e)(iii) and (iv) of the Act are replaced by the following: (iii) setting out the circumstances in which a person engaged or employed in the administration or enforcement of this Act may exercise, in a manner consistent with the Fish Stocks Agreement and the measures incorporated by reference and the regulations made under subparagraph (i), the powers conferred by or under this Act and setting out any procedures to be followed in doing so, (iv) empowering the Minister to authorize a state party to the Fish Stocks Agreement to take enforcement action in respect of a Canadian fishing vessel, C. 18 1999, c. 19, s. 3(2) (6) Subparagraphs 6(e)(vi) and (vii) of the Act are replaced by the following: Coastal Fisher (vi) permitting Her Majesty in right of Canada to recover any reasonable costs incurred as a result of the detention in port of a fishing vessel of a state party to the Fish Stocks Agreement, and (vii) prescribing a state party to the Fish Stocks Agreement for the purposes of this Act; and 1999, c. 19, s. 3(2) (7) Subparagraph 6(f)(i) of the Act is replaced by the following: (i) incorporating by reference, or carrying out and giving effect to, any of those measures as of a fixed date or as they are amended from time to time and designating from among the measures incorporated by reference or regulations made under this subparagraph those the contravention of which is prohibited by section 5.4, 1994, c. 14, s. 4; 1999, c. 19, s. 4 6. Sections 7 to 7.1 of the Act are replaced by the following: Definition of “place” 7. For the purposes of sections 7.1, 7.4, 7.6 and 9, “place” includes (a) a fishing vessel found within Canadian fisheries waters or the NAFO Regulatory Area; (b) any other vehicle, including a vessel or aircraft; and (c) a container. Entry — any place 7.1 (1) A protection officer may, for a purpose related to verifying compliance with this Act, enter any place in which the protection officer has reasonable grounds to believe that (a) there is any fish, marine plant or other thing in respect of which this Act applies; (b) there has been carried on, is being carried on or is likely to be carried on any activity in respect of which this Act applies; or (c) there are any records, books or other documents, including documents in electronic form, concerning anything referred to in paragraphs (a) and (b). 2013-2014-2015 Protection des p Entry — fishing vessel within Canadian fisheries waters or NAFO Regulatory Area (2) Despite subsection (1), a protection officer may board a fishing vessel found within Canadian fisheries waters or the NAFO Regulatory Area for a purpose related to verifying compliance with this Act. Powers on entry (3) The protection officer referred to in subsection (1) or (2) may, for a purpose related to verifying compliance with this Act, (a) examine anything in the place; (b) use any means of communication in the place or cause it to be used; (c) use any computer system in the place, or cause it to be used, to examine data contained in or available to it; (d) prepare a document, or cause one to be prepared, based on the data; (e) use any copying equipment in the place or cause it to be used; (f) conduct tests or analyses of anything in the place; (g) take measurements or samples of anything in the place; (h) take photographs or make recordings or sketches of anything in the place; (i) remove anything found in the place; (j) direct any person to put any machinery, vehicle or equipment in the place into operation or to cease operating it; and (k) prohibit or limit access to all or part of the place or to anything in the place. Entry — fishing vessels ordered to port by flag state (4) A protection officer may, for a purpose related to verifying compliance with a law related to fisheries of a foreign state, with any conservation or management measures of a fisheries management organization or with an international fisheries treaty or arrangement to which Canada is party, including any conserva8 C. 18 Coastal Fisher tion, management or enforcement measures taken under the treaty or arrangement, board a foreign fishing vessel that was authorized to enter Canadian fisheries waters under subparagraph 6(a)(iii). Powers on entry (5) The protection officer may, for the purpose referred to in subsection (4), exercise the powers referred to in subsection (3) to the extent that the exercise of those powers is authorized by the foreign state or is provided for in the measures, treaty or arrangement in question. Duty to assist (6) The owner or person in charge of a place and every person in the place shall give all assistance that is reasonably required to enable a protection officer to perform his or her functions under this section and shall provide any document or information, and access to any data, that is reasonably required for that purpose. Person accompanying protection officer 7.2 A protection officer may be accompanied by any other person that the protection officer believes is necessary to help him or her perform his or her functions under this Act. Stopping and detaining vehicle 7.3 A protection officer may, for a purpose related to verifying compliance with this Act, direct that any vehicle, including a fishing vessel found within Canadian fisheries waters or the NAFO Regulatory Area, be stopped and moved to another location and may detain it for a reasonable time. The person in charge of the vehicle shall comply with the directions. Warrant to enter dwelling place 7.4 (1) If a place is a dwelling place, a protection officer may enter it without the occupant’s consent only under the authority of a warrant issued under subsection (2). Authority to issue warrant (2) On ex parte application, a justice of the peace may issue a warrant authorizing a protection officer to enter a dwelling place, subject to any conditions specified in the warrant, and authorizing any other person named in the warrant to accompany the protection officer, if the justice is satisfied by information on oath that 2013-2014-2015 Protection des p (a) the dwelling place is a place referred to in section 7.1; (b) entry to the dwelling place is necessary to verify compliance with this Act; and (c) entry was refused by the occupant or there are reasonable grounds to believe that entry will be refused by, or that consent to entry cannot be obtained from, the occupant. Enforcement on high seas for unauthorized fishing in Canadian fisheries waters 7.5 (1) If a protection officer has reasonable grounds to believe that a fishing vessel of a state party to the Fish Stocks Agreement or of a state that is party to a treaty or arrangement described in paragraph 6(f) has engaged in unauthorized fishing in Canadian fisheries waters and the vessel is in an area of the sea designated under subparagraph 6(e)(ii) or (f)(ii), the officer may, with the consent of that state, take any enforcement action that is consistent with this Act. Powers not affected in case of pursuit (2) Subsection (1) does not affect any powers the protection officer has in the case of a pursuit that began while the vessel was in Canadian fisheries waters. Search 7.6 (1) A justice, as defined in section 2 of the Criminal Code, who on ex parte application is satisfied by information on oath that there are reasonable grounds to believe that there is in a place any fish, marine plant or other thing that was obtained by or used in, or that will afford evidence in respect of, a contravention of this Act, may issue a warrant authorizing the protection officer named in the warrant to enter and search the place for the fish, marine plant or other thing, subject to any conditions specified in the warrant. Search without warrant (2) A protection officer may exercise the powers referred to in subsection (1) without a warrant if the conditions for obtaining a warrant exist but, by reason of exigent circumstances, it would not be practical to obtain a warrant. Search — fishing vessels ordered to port by flag state (3) A justice, as defined in section 2 of the Criminal Code, on ex parte application by a protection officer, may issue a warrant authorizing the protection officer named in the warrant to board a foreign fishing vessel that was C. 18 Coastal Fisher authorized to enter Canadian fisheries waters under subparagraph 6(a)(iii) and search the vessel, or to enter any other place and search the other place, for any fish, marine plant or other thing, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that (a) there are reasonable grounds to believe that there is in the vessel any fish, marine plant or other thing that was obtained by or used in, or that will afford evidence in respect of, a contravention of a law related to fisheries of a foreign state, any conservation or management measures of a fisheries management organization or an international fisheries treaty or arrangement to which Canada is party, including any conservation, management or enforcement measures taken under the treaty or arrangement, or there is in the other place any such fish, marine plant or other thing and that fish, marine plant or other thing is from the vessel; and (b) the vessel’s flag state does not object to the search of the vessel. Presumption (4) The foreign fishing vessel’s flag state is deemed to not object to the search if the protection officer has informed the flag state of his or her intention to apply for the warrant referred to in subsection (3) and the flag state has not communicated its objection within the period prescribed by regulation. 7. (1) Paragraph 9(b) of the Act is replaced by the following: (b) any goods aboard a fishing vessel described in paragraph (a) or in any other place, including fish, marine plants, tackle, rigging, apparel, furniture, stores and cargo; or (2) Paragraph 9(c) of the French version of the Act is replaced by the following: c) à la fois le bateau de pêche et les biens visés à l’alinéa b). (3) Section 9 of the Act is renumbered as subsection 9(1) and is amended by adding the following: 2013-2014-2015 Seizure — fishing vessels ordered to port by flag state Protection des p (2) A justice, as defined in section 2 of the Criminal Code, on ex parte application by a protection officer, may issue a warrant authorizing the protection officer named in the warrant to seize any fish, marine plant or other thing in a foreign fishing vessel that was authorized to enter Canadian fisheries waters under subparagraph 6(a)(iii) or in any other place, subject to any conditions specified in the warrant, if the justice is satisfied by information on oath that (a) there are reasonable grounds to believe that there is in the vessel any fish, marine plant or other thing that was obtained by or used in, or that will afford evidence in respect of, a contravention of a law related to fisheries of a foreign state, any conservation or management measures of a fisheries management organization or an international fisheries treaty or arrangement to which Canada is party, including any conservation, management or enforcement measures taken under the treaty or arrangement, or there is in the other place any such fish, marine plant or other thing and that fish, marine plant or other thing is from the vessel; and (b) the vessel’s flag state does not object to the seizure. Presumption (3) The foreign fishing vessel’s flag state is deemed to not object to the seizure if the protection officer has informed the flag state of his or her intention to apply for the warrant and the flag state has not communicated its objection within the period prescribed by regulation. Notice (4) Before issuing a warrant under subsection (2), the justice may require that notice of the application be given to any person who has an interest in the application in order to allow that person the opportunity to make representations. 8. Sections 11 to 13 of the Act are replaced by the following: Disposition 11. If any fish, marine plant or other thing that is perishable or susceptible to deterioration is seized under section 9, the protection officer or other person having the custody of the thing may dispose of it in any manner that he or she C. 18 Coastal Fisher considers appropriate and any proceeds shall be paid to the Receiver General or deposited in a bank to the credit of the Receiver General. Return — things seized under subsection 9(1) 12. (1) Any fishing vessel or goods seized under subsection 9(1) or the proceeds realized from a sale of the vessel or goods under section 11 shall be returned or paid to the person from whom the fishing vessel or goods were seized if the Minister decides not to institute a prosecution in respect of an offence under this Act and, in any event, shall be so returned or paid on the expiry of three months after the day on which the seizure is made unless before that time proceedings in respect of the offence are instituted. Return or payment subject to section 16.7 (2) In any event, the return of the fishing vessel or goods or the payment of the proceeds from the sale of the fishing vessel or goods are subject to section 16.7. Order to extend period of detention (3) A court may, by order, permit the vessel or goods seized under subsection 9(1) or the proceeds realized from a sale of the vessel or goods under section 11 to be detained for any further period that may be specified in the order if the Minister makes a request to that effect before the end of the period of detention in question and if the court is satisfied that it is justified in the circumstances. Return — things seized under subsection 9(2) 12.1 (1) Subject to section 16.7, any fish, marine plant or other thing seized under subsection 9(2) or the proceeds realized from a sale of the fish, marine plant or other thing under section 11 shall be returned or paid to the person from whom the fish, marine plant or other thing was seized on the expiry of three months after the day on which the seizure is made unless before that time an application referred to in subsection 16.01(1) is filed. Order to extend period of detention (2) A court may, by order, permit the fish, marine plant or other thing seized under subsection 9(2) or the proceeds realized from a sale of the fish, marine plant or other thing under section 11 to be detained for any further period that may be specified in the order if the Minister makes a request to that effect before 2013-2014-2015 Protection des p the end of the period of detention in question and if the court is satisfied that it is justified in the circumstances. Redelivery pending proceedings 13. If a fishing vessel or goods have been seized under subsection 9(1) and proceedings in respect of an offence under this Act have been instituted, the court or judge may, with the consent of the protection officer who made the seizure, order redelivery of the fishing vessel or goods to the person from whom the fishing vessel or goods were seized on security by bond, with two sureties, in an amount and form satisfactory to the Minister, being given to Her Majesty. 9. Paragraphs 14(a) to (c) of the Act are replaced by the following: (a) any fishing vessel seized under paragraph 9(1)(a) by means of or in relation to which the offence was committed, or, if the vessel has been sold, the proceeds of the sale, (b) any goods aboard a fishing vessel described in paragraph (a), including fish, marine plants, tackle, rigging, apparel, furniture, stores and cargo, or, if any of the goods have been sold under section 11, the proceeds of the sale, (b.1) any goods seized under paragraph 9(1)(b) in any other place, including fish, marine plants, tackle, rigging, apparel, furniture, stores and cargo, by means of or in relation to which the offence was committed, or that were obtained by or used in the commission of the offence, or, if any of the goods have been sold under section 11, the proceeds of the sale, or (c) any fishing vessel described in paragraph (a), or the proceeds of the sale of the vessel, and any of the goods described in paragraph (b) or (b.1), or the proceeds of the sale of the goods, 10. Subsection 16(1) of the Act is replaced by the following: Return if no forfeiture ordered 16. (1) If a fishing vessel or goods have been seized under subsection 9(1) and proceedings in respect of an offence under this Act have been instituted, but the fishing vessel or goods or any proceeds realized from a sale of the C. 18 Coastal Fisher fishing vessel or goods under section 11 are not ordered to be forfeited at the final conclusion of the proceedings, they shall, subject to subsection (2) and to section 16.7, be returned or the proceeds shall be paid to the person from whom the fishing vessel or goods were seized. 11. The Act is amended by adding the following after section 16: Forfeiture — seizure under subsection 9(2) 16.01 (1) A justice, as defined in section 2 of the Criminal Code, on ex parte application by a protection officer, may order the forfeiture to Her Majesty in right of Canada of any fish, marine plant or other thing seized under subsection 9(2) or of the proceeds realized from a sale under section 11 of that fish, marine plant or other thing, if the justice is satisfied by information on oath that (a) there are reasonable grounds to believe that the fish, marine plant or other thing was obtained by or used in, or will afford evidence in respect of, a contravention of a law related to fisheries of a foreign state, any conservation or management measures of a fisheries management organization or an international fisheries treaty or arrangement to which Canada is party, including any conservation, management or enforcement measures taken under the treaty or arrangement; and (b) the foreign fishing vessel’s flag state does not object to the forfeiture. Presumption (2) The foreign fishing vessel’s flag state is deemed to not object to the forfeiture if the protection officer has informed the flag state of his or her intention to request the forfeiture and the flag state has not communicated its objection within the period prescribed by regulation. Notice (3) Before making the order, the justice may require that notice of the application be given to any person who has an interest in the application in order to allow that person the opportunity to make representations. 2013-2014-2015 Protection des p Disposal (4) Once forfeited, the fish, marine plant or other thing shall be disposed of as the Minister directs. Return if no forfeiture ordered (5) Any fish, marine plant or other thing seized under subsection 9(2) or the proceeds realized from a sale of the fish, marine plant or other thing under section 11 that are not ordered to be forfeited shall, subject to section 16.7, be returned, or the proceeds shall be paid, to the person from whom the fish, marine plant or other thing was seized. 1999, c. 19. s. 8 12. The portion of section 16.1 of the Act before paragraph (b) is replaced by the following: Protection officer’s powers 16.1 Any power conferred on a protection officer by or under this Act may be exercised by the officer (a) subject to section 16.2 and to any regulation made under subparagraph 6(e) (iii), in respect of a fishing vessel of a state party to the Fish Stocks Agreement that is found in an area of the sea designated under subparagraph 6(e)(ii); 1999, c. 19. s. 8 13. Section 16.2 of the Act is replaced by the following: Protection officer’s powers 16.2 (1) A protection officer may, in an area of the sea designated under subparagraph 6(e) (ii), for a purpose related to verifying compliance with section 5.3 and any regulations made under subparagraph 6(e)(i), board a fishing vessel of a state party to the Fish Stocks Agreement and exercise the powers referred to in subsection 7.1(3). Search (1.1) If the protection officer has reasonable grounds to believe that the fishing vessel has contravened section 5.3, the officer may, with a warrant issued under section 7.6 or without a warrant in exigent circumstances, search the fishing vessel and exercise the power under subsection 9(1) to seize evidence. Notice (2) If the protection officer has reasonable grounds to believe that the fishing vessel has contravened section 5.3, the officer shall without delay inform the state party to the Fish Stocks Agreement. C. 18 Consent (3) In addition to the powers referred to in subsections (1) and (1.1), a protection officer may, with the consent of the state party to the Fish Stocks Agreement, exercise any powers referred to in section 16.1. The officer is deemed to have received the consent of the state if the state has not responded within the period prescribed by regulation or has responded but is not fully investigating the alleged contravention. Forfeiture — treaty or arrangement 16.3 (1) A justice, as defined in section 2 of the Criminal Code, on ex parte application by a protection officer, may order the forfeiture to Her Majesty in right of Canada of any fish or marine plant detained by a protection officer if the justice is satisfied by information on oath that Coastal Fisher (a) the detention of the fish or marine plant is consistent with an international fisheries treaty or arrangement to which Canada is party, including any conservation, management or enforcement measures taken under the treaty or arrangement; (b) the forfeiture of the fish or marine plant is consistent with the treaty or arrangement; and (c) the foreign fishing vessel’s flag state has not provided the Minister, within the time period required by the treaty or arrangement, with the information required by the treaty or the arrangement to prevent the forfeiture. Notice (2) Before making the order, the justice may require that notice of the application be given to any person who has an interest in the application in order to allow that person the opportunity to make representations. Disposal (3) Once forfeited, the fish or marine plant shall be disposed of as directed by the Minister. INFORMATION Disclosure 16.4 The Minister may disclose to a foreign fishing vessel’s flag state, to the state of nationality of the foreign fishing vessel’s master or to a coastal state, fisheries management 2013-2014-2015 Protection des p organization, organization of states or international organization information that relates to any of the following: (a) a refusal to authorize the foreign fishing vessel to enter Canadian fisheries waters; (b) a suspension, amendment or cancellation of an authorization granted to the foreign fishing vessel; (c) a change to a decision referred to in paragraph (a) or (b); (d) the outcome of any proceeding relating to a decision referred to in any of paragraphs (a) to (c); (e) an inspection report in respect of the foreign fishing vessel; (f) an enforcement action taken by a protection officer in respect of the foreign fishing vessel. Measures — Canadian fishing vessel 16.5 The Minister may disclose to a party to the Port State Measures Agreement, coastal state, fisheries management organization or international organization information relating to any measure that is taken under the Fisheries Act in respect of a Canadian fishing vessel in response to a measure that is taken, in respect of that vessel, by another state under the Port State Measures Agreement . Canada Border Services Agency 16.6 For a purpose related to verifying compliance with this Act, the Minister may disclose to the Canada Border Services Agency information relating to the importation of any fish or marine plant. Sending abroad 16.7 (1) A justice, as defined in section 2 of the Criminal Code, on ex parte application by a protection officer, may order that anything seized under this Act be sent to a foreign state if the justice is satisfied by information on oath that the foreign state has requested that the thing be sent to it for the purpose of administering or enforcing its laws. Terms and conditions (2) The justice may include in the order any terms and conditions that he or she considers appropriate, including those that are necessary to give effect to the request and those that relate C. 18 Coastal Fisher to the preservation and return to Canada of the thing or the protection of the interests of third parties. Requirement to bring before justice (3) The justice may require that the thing be brought before him or her. Notice (4) Before making the order, the justice may require that notice of the application be given to any person who has an interest in the application in order to allow that person the opportunity to make representations. 1999, c. 19, s. 9 14. Paragraph 17(2)(a) of the Act is replaced by the following: (a) a state party to the Fish Stocks Agreement if the vessel or official, as the case may be, is acting in the performance of their duties in relation to the Fish Stocks Agreement; or 1999, c. 19, s. 11 15. (1) Subsection 18.01(1) of the Act is replaced by the following: Proof of offence — Fish Stocks Agreement 18.01 (1) In a prosecution of a fishing vessel of a state party to the Fish Stocks Agreement or a state that is party to a treaty or arrangement described in paragraph 6(f) or of a fishing vessel without nationality for an offence under this Act, it is sufficient proof of the offence to establish that it was committed by a person on board the vessel, whether or not the person is identified or has been prosecuted for the offence. 1999, c. 19, s. 11 (2) Subsection 18.01(2) of the English version of the Act is replaced by the following: Appearance of vessel (2) A fishing vessel on which a summons is served shall appear by counsel or agent. 1999, c. 19, s. 11 16. Section 18.02 of the Act is replaced by the following: Fines 18.02 If a fishing vessel of a state party to the Fish Stocks Agreement or a state that is party to a treaty or arrangement described in paragraph 6 (f) or a fishing vessel without nationality is convicted of an offence under this Act, the amount of the fine imposed on the vessel is a debt due to Her Majesty in right of Canada owed by the person who, at the time the offence 2013-2014-2015 Protection des p was committed, was lawfully entitled to possession of the vessel, whether as owner or as charterer. Offence and punishment 18.03 (1) Every person who contravenes subsection 5.6(1) or (2) is guilty of an offence and liable (a) on conviction on indictment, to a fine of not more than $500,000; or (b) on summary conviction, to a fine of not more than $100,000. Subsequent offences (2) If a person is convicted of an offence under subsection (1) a subsequent time, the amount of the fine for the subsequent offence may be up to double the amount set out in that subsection. Offence and punishment (3) Every person who contravenes subsection 5.6(3) is guilty of an offence and liable (a) on conviction on indictment, to a fine of not more than $500,000; or (b) on summary conviction, to a fine of not more than $100,000. Additional fine 18.04 If a person is convicted of an offence under this Act and the court is satisfied that, as a result of committing the offence, financial benefits accrued to the person, the court may, despite the maximum amount of any fine that may otherwise be imposed under this Act, order the person to pay an additional fine in an amount equal to the court’s estimation of those benefits. 1999, c. 19, s. 12 17. Paragraph 18.1(a.1) of the Act is replaced by the following: (a.1) in an area of the sea designated under subparagraph 6(e)(ii) on board or by means of a fishing vessel of a state party to the Fish Stocks Agreement or of a fishing vessel without nationality; 1994, c. 14, s. 7 18. (1) The portion of subsection 18.2(1) of the French version of the Act before paragraph (a) is replaced by the following: C. 18 Exercice des pouvoirs d’arrestation, d’entrée, etc. 18.2 (1) Les pouvoirs — arrestation, entrée, perquisition, saisie et autres — pouvant être exercés au Canada à l’égard d’un fait visé à l’article 18.1 peuvent l’être à cet égard et dans les circonstances mentionnées à cet article : 1994, c. 14, s. 7 (2) Subsection 18.2(2) of the French version of the Act is replaced by the following: Pouvoir des tribunaux (2) Un juge de paix ou un juge a compétence pour autoriser les mesures d’enquête et autres mesures accessoires à l’égard d’une infraction visée à l’article 18.1, notamment en matière d’arrestation, d’entrée, de perquisition et de saisie, comme si l’infraction avait été perpétrée dans son ressort. Coastal Fisher COMING INTO FORCE Order in council 19. This Act comes into force on a day to be fixed by order of the Governor in Council. Published under authority of the Senate of Canada

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 32 An Act to amend the Personal Information Protection and Electronic Documents Act and to make a consequential amendment to another Act ASSENTED TO 18th JUNE, 2015 BILL S-4 SUMMARY This enactment amends the Personal Information Protection and Electronic Documents Act to, among other things, (a) specify the elements of valid consent for the collection, use or disclosure of personal information; (b) permit the disclosure of personal information without the knowledge or consent of an individual for the purposes of (i) identifying an injured, ill or deceased individual and communicating with their next of kin, (ii) preventing, detecting or suppressing fraud, or (iii) protecting victims of financial abuse; (c) permit organizations, for certain purposes, to collect, use and disclose, without the knowledge or consent of an individual, personal information (i) contained in witness statements related to insurance claims, or (ii) produced by the individual in the course of their employment, business or profession; (d) permit organizations, for certain purposes, to use and disclose, without the knowledge or consent of an individual, personal information related to prospective or completed business transactions; (e) permit federal works, undertakings and businesses to collect, use and disclose personal information, without the knowledge or consent of an individual, to establish, manage or terminate their employment relationships with the individual; (f) require organizations to notify certain individuals and organizations of certain breaches of security safeguards that create a real risk of significant harm and to report them to the Privacy Commissioner; (g) require organizations to keep and maintain a record of every breach of security safeguards involving personal information under their control; (h) create offences in relation to the contravention of certain obligations respecting breaches of security safeguards; (i) extend the period within which a complainant may apply to the Federal Court for a hearing on matters related to their complaint; (j) provide that the Privacy Commissioner may, in certain circumstances, enter into a compliance agreement with an organization to ensure compliance with Part 1 of the Act; and (k) modify the information that the Privacy Commissioner may make public if he or she considers that it is in the public interest to do so. 62-63-64 ELIZABETH II —————— CHAPTER 32 An Act to amend the Personal Information Protection and Electronic Documents Act and to make a consequential amendment to another Act [Assented to 18th June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Digital Privacy Act. 2000, c. 5 PERSONAL INFORMATION PROTECTION AND ELECTRONIC DOCUMENTS ACT 2. (1) The definition “personal information” in subsection 2(1) of the Personal Information Protection and Electronic Documents Act is replaced by the following: “personal information” « renseignement personnel » “personal information” means information about an identifiable individual. (2) Paragraph (g) of the definition “federal work, undertaking or business” in subsection 2(1) of the Act is replaced by the following: (g) a bank or an authorized foreign bank as defined in section 2 of the Bank Act; (3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: C. 32 “breach of security safeguards” « atteinte aux mesures de sécurité » “breach of security safeguards” means the loss of, unauthorized access to or unauthorized disclosure of personal information resulting from a breach of an organization’s security safeguards that are referred to in clause 4.7 of Schedule 1 or from a failure to establish those safeguards. “business contact information” « coordonnées d’affaires » “business transaction” « transaction commerciale » Personal Information Protecti “business contact information” means any information that is used for the purpose of communicating or facilitating communication with an individual in relation to their employment, business or profession such as the individual’s name, position name or title, work address, work telephone number, work fax number or work electronic address. “business transaction” includes (a) the purchase, sale or other acquisition or disposition of an organization or a part of an organization, or any of its assets; (b) the merger or amalgamation of two or more organizations; (c) the making of a loan or provision of other financing to an organization or a part of an organization; (d) the creating of a charge on, or the taking of a security interest in or a security on, any assets or securities of an organization; (e) the lease or licensing of any of an organization’s assets; and (f) any other prescribed arrangement between two or more organizations to conduct a business activity. “prescribed” Version anglaise seulement “prescribed” means prescribed by regulation. 3. Paragraph 4(1)(b) of the Act is replaced by the following: (b) is about an employee of, or an applicant for employment with, the organization and that the organization collects, uses or discloses in connection with the operation of a federal work, undertaking or business. 4. The Act is amended by adding the following after section 4: 2013-2014-2015 Business contact information Protection des renseignements person 4.01 This Part does not apply to an organization in respect of the business contact information of an individual that the organization collects, uses or discloses solely for the purpose of communicating or facilitating communication with the individual in relation to their employment, business or profession. 5. The Act is amended by adding the following after section 6: Valid consent 6.1 For the purposes of clause 4.3 of Schedule 1, the consent of an individual is only valid if it is reasonable to expect that an individual to whom the organization’s activities are directed would understand the nature, purpose and consequences of the collection, use or disclosure of the personal information to which they are consenting. 6. (1) The portion of subsection 7(1) of the French version of the Act before paragraph (a) is replaced by the following: Collecte à l’insu de l’intéressé ou sans son consentement 7. (1) Pour l’application de l’article 4.3 de l’annexe 1 et malgré la note afférente, l’organisation ne peut recueillir de renseignement personnel à l’insu de l’intéressé ou sans son consentement que dans les cas suivants : (2) Paragraph 7(1)(b) of the French version of the Act is replaced by the following: b) il est raisonnable de s’attendre à ce que la collecte effectuée au su ou avec le consentement de l’intéressé compromette l’exactitude du renseignement ou l’accès à celui-ci, et la collecte est raisonnable à des fins liées à une enquête sur la violation d’un accord ou la contravention au droit fédéral ou provincial; (3) Subsection 7(1) of the Act is amended by adding the following after paragraph (b): (b.1) it is contained in a witness statement and the collection is necessary to assess, process or settle an insurance claim; (b.2) it was produced by the individual in the course of their employment, business or profession and the collection is consistent with the purposes for which the information was produced; C. 32 Personal Information Protecti (4) The portion of subsection 7(2) of the French version of the Act before paragraph (a) is replaced by the following: Utilisation à l’insu de l’intéressé ou sans son consentement (2) Pour l’application de l’article 4.3 de l’annexe 1 et malgré la note afférente, l’organisation ne peut utiliser de renseignement personnel à l’insu de l’intéressé ou sans son consentement que dans les cas suivants : (5) Subsection 7(2) of the Act is amended by adding the following after paragraph (b): (b.1) the information is contained in a witness statement and the use is necessary to assess, process or settle an insurance claim; (b.2) the information was produced by the individual in the course of their employment, business or profession and the use is consistent with the purposes for which the information was produced; (6) The portion of subsection 7(3) of the French version of the Act before paragraph (a) is replaced by the following: Communication à l’insu de l’intéressé ou sans son consentement (3) Pour l’application de l’article 4.3 de l’annexe 1 et malgré la note afférente, l’organisation ne peut communiquer de renseignement personnel à l’insu de l’intéressé ou sans son consentement que dans les cas suivants : (7) Paragraph 7(3)(c.1) of the Act is amended by striking out “or” at the end of subparagraph (ii), by adding “or” at the end of subparagraph (iii) and by adding the following after subparagraph (iii): (iv) the disclosure is requested for the purpose of communicating with the next of kin or authorized representative of an injured, ill or deceased individual; 2000, c. 17, par. 97(1)(a) (8) Paragraph 7(3)(c.2) of the Act, as enacted by paragraph 97(1)(a) of chapter 17 of the Statutes of Canada, 2000, is repealed. 2013-2014-2015 Protection des renseignements person (9) The portion of paragraph 7(3)(d) of the Act before subparagraph (ii) is replaced by the following: (d) made on the initiative of the organization to a government institution or a part of a government institution and the organization (i) has reasonable grounds to believe that the information relates to a contravention of the laws of Canada, a province or a foreign jurisdiction that has been, is being or is about to be committed, or (10) Subsection 7(3) of the Act is amended by adding the following after paragraph (d): (d.1) made to another organization and is reasonable for the purposes of investigating a breach of an agreement or a contravention of the laws of Canada or a province that has been, is being or is about to be committed and it is reasonable to expect that disclosure with the knowledge or consent of the individual would compromise the investigation; (d.2) made to another organization and is reasonable for the purposes of detecting or suppressing fraud or of preventing fraud that is likely to be committed and it is reasonable to expect that the disclosure with the knowledge or consent of the individual would compromise the ability to prevent, detect or suppress the fraud; (d.3) made on the initiative of the organization to a government institution, a part of a government institution or the individual’s next of kin or authorized representative and (i) the organization has reasonable grounds to believe that the individual has been, is or may be the victim of financial abuse, (ii) the disclosure is made solely for purposes related to preventing or investigating the abuse, and C. 32 Personal Information Protecti (iii) it is reasonable to expect that disclosure with the knowledge or consent of the individual would compromise the ability to prevent or investigate the abuse; (d.4) necessary to identify the individual who is injured, ill or deceased, made to a government institution, a part of a government institution or the individual’s next of kin or authorized representative and, if the individual is alive, the organization informs that individual in writing without delay of the disclosure; (11) Subsection 7(3) of the Act is amended by adding the following after paragraph (e): (e.1) of information that is contained in a witness statement and the disclosure is necessary to assess, process or settle an insurance claim; (e.2) of information that was produced by the individual in the course of their employment, business or profession and the disclosure is consistent with the purposes for which the information was produced; (12) Paragraph 7(3)(f) of the French version of the Act is replaced by the following: f) la communication est faite à des fins statistiques ou à des fins d’étude ou de recherche érudites, ces fins ne peuvent être réalisées sans que le renseignement soit communiqué, le consentement est pratiquement impossible à obtenir et l’organisation informe le commissaire de la communication avant de la faire; 2013-2014-2015 Protection des renseignements person (13) Subsection 7(3) of the Act is amended by adding “or” at the end of paragraph (h.1) and by repealing paragraph (h.2). (14) Paragraph 7(3)(i) of the French version of the Act is replaced by the following: i) la communication est exigée par la loi. (15) Subsection 7(5) of the Act is replaced by the following: Disclosure without consent (5) Despite clause 4.5 of Schedule 1, an organization may disclose personal information for purposes other than those for which it was collected in any of the circumstances set out in paragraphs (3)(a) to (h.1). 7. The Act is amended by adding the following before section 8: Prospective business transaction 7.2 (1) In addition to the circumstances set out in subsections 7(2) and (3), for the purpose of clause 4.3 of Schedule 1, and despite the note that accompanies that clause, organizations that are parties to a prospective business transaction may use and disclose personal information without the knowledge or consent of the individual if (a) the organizations have entered into an agreement that requires the organization that receives the personal information (i) to use and disclose that information solely for purposes related to the transaction, (ii) to protect that information by security safeguards appropriate to the sensitivity of the information, and (iii) if the transaction does not proceed, to return that information to the organization that disclosed it, or destroy it, within a reasonable time; and (b) the personal information is necessary (i) to determine whether to proceed with the transaction, and (ii) if the determination is made to proceed with the transaction, to complete it. Completed business transaction (2) In addition to the circumstances set out in subsections 7(2) and (3), for the purpose of clause 4.3 of Schedule 1, and despite the note C. 32 Personal Information Protecti that accompanies that clause, if the business transaction is completed, organizations that are parties to the transaction may use and disclose personal information, which was disclosed under subsection (1), without the knowledge or consent of the individual if (a) the organizations have entered into an agreement that requires each of them (i) to use and disclose the personal information under its control solely for the purposes for which the personal information was collected, permitted to be used or disclosed before the transaction was completed, (ii) to protect that information by security safeguards appropriate to the sensitivity of the information, and (iii) to give effect to any withdrawal of consent made under clause 4.3.8 of Schedule 1; (b) the personal information is necessary for carrying on the business or activity that was the object of the transaction; and (c) one of the parties notifies the individual, within a reasonable time after the transaction is completed, that the transaction has been completed and that their personal information has been disclosed under subsection (1). Agreements binding (3) An organization shall comply with the terms of any agreement into which it enters under paragraph (1)(a) or (2)(a). Exception (4) Subsections (1) and (2) do not apply to a business transaction of which the primary purpose or result is the purchase, sale or other acquisition or disposition, or lease, of personal information. Employment relationship 7.3 In addition to the circumstances set out in section 7, for the purpose of clause 4.3 of Schedule 1, and despite the note that accompanies that clause, a federal work, undertaking or business may collect, use and disclose personal information without the consent of the individual if 2013-2014-2015 Protection des renseignements person (a) the collection, use or disclosure is necessary to establish, manage or terminate an employment relationship between the federal work, undertaking or business and the individual; and (b) the federal work, undertaking or business has informed the individual that the personal information will be or may be collected, used or disclosed for those purposes. Use without consent 7.4 (1) Despite clause 4.5 of Schedule 1, an organization may use personal information for purposes other than those for which it was collected in any of the circumstances set out in subsection 7.2(1) or (2) or section 7.3. Disclosure without consent (2) Despite clause 4.5 of Schedule 1, an organization may disclose personal information for purposes other than those for which it was collected in any of the circumstances set out in subsection 7.2(1) or (2) or section 7.3. 8. Subsection 8(8) of the French version of the Act is replaced by the following: Conservation des renseignements (8) Malgré l’article 4.5 de l’annexe 1, l’organisation qui détient un renseignement faisant l’objet d’une demande doit le conserver le temps nécessaire pour permettre au demandeur d’épuiser tous les recours qu’il a en vertu de la présente partie. 2000, c. 17, par. 97(1)(c) 9. (1) Paragraph 9(2.3)(a.1) of the Act, as enacted by paragraph 97(1)(c) of chapter 17 of the Statutes of Canada, 2000, is repealed. (2) Subparagraph 9(2.4)(c)(iii) of the French version of the Act is replaced by the following: (iii) ni le fait que l’institution ou la subdivision s’oppose à ce que l’organisation acquiesce à la demande. (3) Paragraph 9(3)(a) of the Act is replaced by the following: (a) the information is protected by solicitorclient privilege or, in civil law, by the professional secrecy of lawyers and notaries; 10. The Act is amended by adding the following after section 10: C. 32 Personal Information Protecti DIVISION 1.1 BREACHES OF SECURITY SAFEGUARDS Report to Commissioner 10.1 (1) An organization shall report to the Commissioner any breach of security safeguards involving personal information under its control if it is reasonable in the circumstances to believe that the breach creates a real risk of significant harm to an individual. Report requirements (2) The report shall contain the prescribed information and shall be made in the prescribed form and manner as soon as feasible after the organization determines that the breach has occurred. Notification to individual (3) Unless otherwise prohibited by law, an organization shall notify an individual of any breach of security safeguards involving the individual’s personal information under the organization’s control if it is reasonable in the circumstances to believe that the breach creates a real risk of significant harm to the individual. Contents of notification (4) The notification shall contain sufficient information to allow the individual to understand the significance to them of the breach and to take steps, if any are possible, to reduce the risk of harm that could result from it or to mitigate that harm. It shall also contain any other prescribed information. Form and manner (5) The notification shall be conspicuous and shall be given directly to the individual in the prescribed form and manner, except in prescribed circumstances, in which case it shall be given indirectly in the prescribed form and manner. Time to give notification (6) The notification shall be given as soon as feasible after the organization determines that the breach has occurred. Definition of “significant harm” (7) For the purpose of this section, “significant harm” includes bodily harm, humiliation, damage to reputation or relationships, loss of employment, business or professional opportunities, financial loss, identity theft, negative effects on the credit record and damage to or loss of property. 2013-2014-2015 Real risk of significant harm — factors Protection des renseignements person (8) The factors that are relevant to determining whether a breach of security safeguards creates a real risk of significant harm to the individual include (a) the sensitivity of the personal information involved in the breach; (b) the probability that the personal information has been, is being or will be misused; and (c) any other prescribed factor. Notification to organizations 10.2 (1) An organization that notifies an individual of a breach of security safeguards under subsection 10.1(3) shall notify any other organization, a government institution or a part of a government institution of the breach if the notifying organization believes that the other organization or the government institution or part concerned may be able to reduce the risk of harm that could result from it or mitigate that harm, or if any of the prescribed conditions are satisfied. Time to give notification (2) The notification shall be given as soon as feasible after the organization determines that the breach has occurred. Disclosure of personal information (3) In addition to the circumstances set out in subsection 7(3), for the purpose of clause 4.3 of Schedule 1, and despite the note that accompanies that clause, an organization may disclose personal information without the knowledge or consent of the individual if (a) the disclosure is made to the other organization, the government institution or the part of a government institution that was notified of the breach under subsection (1); and (b) the disclosure is made solely for the purposes of reducing the risk of harm to the individual that could result from the breach or mitigating that harm. Disclosure without consent (4) Despite clause 4.5 of Schedule 1, an organization may disclose personal information for purposes other than those for which it was collected in the circumstance set out in subsection (3). C. 32 Records 10.3 (1) An organization shall, in accordance with any prescribed requirements, keep and maintain a record of every breach of security safeguards involving personal information under its control. Provision to Commissioner (2) An organization shall, on request, provide the Commissioner with access to, or a copy of, a record. Personal Information Protecti 11. Subsection 11(1) of the Act is replaced by the following: Contravention 11. (1) An individual may file with the Commissioner a written complaint against an organization for contravening a provision of Division 1 or 1.1 or for not following a recommendation set out in Schedule 1. 12. Subsection 12.2(1) of the Act is amended by adding the following after paragraph (c): (c.1) the matter is the object of a compliance agreement entered into under subsection 17.1(1); 2010, c. 23, s. 85 13. Subsections 14(1) and (2) of the Act are replaced by the following: Application 14. (1) A complainant may, after receiving the Commissioner’s report or being notified under subsection 12.2(3) that the investigation of the complaint has been discontinued, apply to the Court for a hearing in respect of any matter in respect of which the complaint was made, or that is referred to in the Commissioner’s report, and that is referred to in clause 4.1.3, 4.2, 4.3.3, 4.4, 4.6, 4.7 or 4.8 of Schedule 1, in clause 4.3, 4.5 or 4.9 of that Schedule as modified or clarified by Division 1 or 1.1, in subsection 5(3) or 8(6) or (7), in section 10 or in Division 1.1. Time for application (2) A complainant shall make an application within one year after the report or notification is sent or within any longer period that the Court may, either before or after the expiry of that year, allow. 14. Paragraph 16(a) of the Act is replaced by the following: (a) order an organization to correct its practices in order to comply with Divisions 1 and 1.1; 2013-2014-2015 Protection des renseignements person 15. The Act is amended by adding the following after section 17: Compliance Agreements Compliance agreement 17.1 (1) If the Commissioner believes on reasonable grounds that an organization has committed, is about to commit or is likely to commit an act or omission that could constitute a contravention of a provision of Division 1 or 1.1 or a failure to follow a recommendation set out in Schedule 1, the Commissioner may enter into a compliance agreement, aimed at ensuring compliance with this Part, with that organization. Terms (2) A compliance agreement may contain any terms that the Commissioner considers necessary to ensure compliance with this Part. Effect of compliance agreement — no application (3) When a compliance agreement is entered into, the Commissioner, in respect of any matter covered under the agreement, (a) shall not apply to the Court for a hearing under subsection 14(1) or paragraph 15(a); and (b) shall apply to the court for the suspension of any pending applications that were made by the Commissioner under those provisions. For greater certainty (4) For greater certainty, a compliance agreement does not preclude (a) an individual from applying for a hearing under section 14; or (b) the prosecution of an offence under the Act. Agreement complied with 17.2 (1) If the Commissioner is of the opinion that a compliance agreement has been complied with, the Commissioner shall provide written notice to that effect to the organization and withdraw any applications that were made under subsection 14(1) or paragraph 15(a) in respect of any matter covered under the agreement. Agreement not complied with (2) If the Commissioner is of the opinion that an organization is not complying with the terms of a compliance agreement, the Commissioner shall notify the organization and may apply to the Court for C. 32 Personal Information Protecti (a) an order requiring the organization to comply with the terms of the agreement, in addition to any other remedies it may give; or (b) a hearing under subsection 14(1) or paragraph 15(a) or to reinstate proceedings that have been suspended as a result of an application made under paragraph 17.1(3)(b). Time for application (3) Despite subsection 14(2), the application shall be made within one year after notification is sent or within any longer period that the Court may, either before or after the expiry of that year, allow. 16. The portion of subsection 18(1) of the Act before paragraph (a) is replaced by the following: To ensure compliance 18. (1) The Commissioner may, on reasonable notice and at any reasonable time, audit the personal information management practices of an organization if the Commissioner has reasonable grounds to believe that the organization has contravened a provision of Division 1 or 1.1 or is not following a recommendation set out in Schedule 1, and for that purpose may 2010, c. 23, s. 86(1) 17. (1) Subsection 20(1) of the Act is replaced by the following: Confidentiality 20. (1) Subject to subsections (2) to (6), 12(3), 12.2(3), 13(3), 19(1), 23(3) and 23.1(1) and section 25, the Commissioner or any person acting on behalf or under the direction of the Commissioner shall not disclose any information that comes to their knowledge as a result of the performance or exercise of any of the Commissioner’s duties or powers under this Part other than those referred to in subsection 10.1(1) or 10.3(2). Confidentiality — reports and records (1.1) Subject to subsections (2) to (6), 12(3), 12.2(3), 13(3), 19(1), 23(3) and 23.1(1) and section 25, the Commissioner or any person acting on behalf or under the direction of the Commissioner shall not disclose any information contained in a report made under subsection 10.1(1) or in a record obtained under subsection 10.3(2). 2013-2014-2015 Protection des renseignements person (2) Subsection 20(2) of the Act is replaced by the following: Public interest (2) The Commissioner may, if the Commissioner considers that it is in the public interest to do so, make public any information that comes to his or her knowledge in the performance or exercise of any of his or her duties or powers under this Part. (3) Subsection 20(4) of the Act is amended by striking out “or” at the end of paragraph (c), by adding “or” at the end of paragraph (d) and by adding the following after that paragraph: (e) a judicial review in relation to the performance or exercise of any of the Commissioner’s duties or powers under this Part. (4) Section 20 of the Act is amended by adding the following after subsection (5): Disclosure of breach of security safeguards (6) The Commissioner may disclose, or may authorize any person acting on behalf or under the direction of the Commissioner to disclose to a government institution or a part of a government institution, any information contained in a report made under subsection 10.1(1) or in a record obtained under subsection 10.3(2) if the Commissioner has reasonable grounds to believe that the information could be useful in the C. 32 Personal Information Protecti investigation of a contravention of the laws of Canada or a province that has been, is being or is about to be committed. 18. (1) The portion of subsection 22(2) of the Act before paragraph (a) is replaced by the following: (2) No action lies in defamation with respect Defamation to (2) Paragraphs 22(2)(a) and (b) of the English version of the Act are replaced by the following: (a) anything said, any information supplied or any record or thing produced in good faith in the course of an investigation or audit carried out by or on behalf of the Commissioner under this Part; and (b) any report made in good faith by the Commissioner under this Part and any fair and accurate account of the report made in good faith for the purpose of news reporting. 19. Paragraph 24(c) of the Act is replaced by the following: (c) encourage organizations to develop detailed policies and practices, including organizational codes of practice, to comply with Divisions 1 and 1.1; and 20. (1) Subsection 25(1) of the Act is replaced by the following: Annual report 25. (1) The Commissioner shall, within three months after the end of each financial year, submit to Parliament a report concerning the application of this Part, the extent to which the provinces have enacted legislation that is substantially similar to this Part and the application of any such legislation. (2) Subsection 25(2) of the English version of the Act is replaced by the following: Consultation (2) Before preparing the report, the Commissioner shall consult with those persons in the provinces who, in the Commissioner’s opinion, are in a position to assist the Commissioner in 2013-2014-2015 Protection des renseignements person making a report respecting personal information that is collected, used or disclosed interprovincially or internationally. 21. (1) The portion of subsection 26(1) of the Act before paragraph (a) is replaced by the following: Regulations 26. (1) The Governor in Council may make regulations for carrying out the purposes and provisions of this Part, including regulations (2) Paragraph 26(1)(a.01) of the Act is repealed. (3) Subsection 26(1) of the Act is amended by striking out “and” at the end of paragraph (a.1) and by replacing paragraph (b) with the following: (b) specifying information to be kept and maintained under subsection 10.3(1); and (c) prescribing anything that by this Part is to be prescribed. 22. Subsection 27(1) of the Act is replaced by the following: Whistleblowing 27. (1) Any person who has reasonable grounds to believe that a person has contravened or intends to contravene a provision of Division 1 or 1.1 may notify the Commissioner of the particulars of the matter and may request that their identity be kept confidential with respect to the notification. 23. Paragraphs 27.1(1)(a) to (c) of the Act are replaced by the following: (a) the employee, acting in good faith and on the basis of reasonable belief, has disclosed to the Commissioner that the employer or any other person has contravened or intends to contravene a provision of Division 1 or 1.1; (b) the employee, acting in good faith and on the basis of reasonable belief, has refused or stated an intention of refusing to do anything that is a contravention of a provision of Division 1 or 1.1; C. 32 Personal Information Protecti (c) the employee, acting in good faith and on the basis of reasonable belief, has done or stated an intention of doing anything that is required to be done in order that a provision of Division 1 or 1.1 not be contravened; or 24. The portion of section 28 of the Act before paragraph (a) is replaced by the following: Offence and punishment 28. Every organization that knowingly contravenes subsection 8(8), section 10.1 or subsection 10.3(1) or 27.1(1) or that obstructs the Commissioner or the Commissioner’s delegate in the investigation of a complaint or in conducting an audit is guilty of CONSEQUENTIAL AMENDMENT R.S., c. A-1 ACCESS TO INFORMATION ACT 25. Schedule II to the Access to Information Act is amended by adding, in alphabetical order, a reference to Personal Information Protection and Electronic Documents Act Loi sur la protection des renseignements personnels et les documents électroniques. and a corresponding reference to “subsection 20(1.1)”. COORDINATING AMENDMENTS 2010, c. 23 26. (1) In this section “other Act” means An Act to promote the efficiency and adaptability of the Canadian economy by regulating certain activities that discourage reliance on electronic means of carrying out commercial activities, and to amend the Canadian Radiotelevision and Telecommunications Commission Act, the Competition Act, the Personal Information Protection and Electronic Documents Act and the Telecommunications Act, chapter 23 of the Statutes of Canada, 2010. (2) On the first day on which both section 82 of the other Act and subsection 6(3) of this Act are in force, the portion of subsection 2013-2014-2015 Protection des renseignements person 7.1(2) of the Personal Information Protection and Electronic Documents Act before paragraph (a) is replaced by the following: Collection of electronic addresses, etc. (2) Paragraphs 7(1)(a) and (b.1) to (d) and (2)(a) to (c.1) and the exception set out in clause 4.3 of Schedule 1 do not apply in respect of (3) On the first day on which both subsection 20(6) of the Personal Information Protection and Electronic Documents Act, as enacted by subsection 86(2) of the other Act, and subsection 20(6) of the Personal Information Protection and Electronic Documents Act, as enacted by subsection 17(4) of this Act, are in force, (a) subsections 20(1) and (1.1) of the Personal Information Protection and Electronic Documents Act are replaced by the following: Confidentiality 20. (1) Subject to subsections (2) to (7), 12(3), 12.2(3), 13(3), 19(1), 23(3) and 23.1(1) and section 25, the Commissioner or any person acting on behalf or under the direction of the Commissioner shall not disclose any information that comes to their knowledge as a result of the performance or exercise of any of the Commissioner’s duties or powers under this Part other than those referred to in subsection 10.1(1) or 10.3(2). Confidentiality — reports and records (1.1) Subject to subsections (2) to (7), 12(3), 12.2(3), 13(3), 19(1), 23(3) and 23.1(1) and section 25, the Commissioner or any person acting on behalf or under the direction of the Commissioner shall not disclose any information contained in a report made under subsection 10.1(1) or in a record obtained under subsection 10.3(2). (b) subsection 20(6) of the Personal Information Protection and Electronic Documents Act, as enacted by subsection 86(2) of the other Act, is renumbered as subsection 20(7) and is repositioned accordingly if required. C. 32 Personal Information Protecti COMING INTO FORCE Order in council 27. Sections 10, 11 and 14, subsections 17(1) and (4) and sections 19 and 22 to 25 come into force on a day to be fixed by order of the Governor in Council. Published under authority of the Senate of Canada

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 27 An Act to amend the Firearms Act and the Criminal Code and to make a related amendment and a consequential amendment to other Acts ASSENTED TO 18th JUNE, 2015 BILL C-42 SUMMARY This enactment amends the Firearms Act to simplify and clarify the firearms licensing regime for individuals, to limit the discretionary authority of chief firearms officers and to provide for the sharing of information on commercial importations of firearms. It also amends the Criminal Code to strengthen the provisions relating to orders prohibiting the possession of weapons, including firearms, when a person is sentenced for an offence involving domestic violence. Lastly, it defines “non-restricted firearm” and gives the Governor in Council authority to prescribe a firearm to be non-restricted and expanded authority to prescribe a firearm to be restricted. 62-63-64 ELIZABETH II —————— CHAPTER 27 An Act to amend the Firearms Act and the Criminal Code and to make a related amendment and a consequential amendment to other Acts [Assented to 18th June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Common Sense Firearms Licensing Act. 1995, c. 39 FIREARMS ACT 2003, c. 8, s. 9(1) 2. (1) The definition “autorisation de transport” in subsection 2(1) of the French version of the Firearms Act is replaced by the following: « autorisation de transport » “authorization to transport” « autorisation de transport » Toute autorisation prévue à l’article 19. (2) Subsection 2(2) of the Act is replaced by the following: To be interpreted with Criminal Code (2) Unless otherwise provided, words and expressions used in this Act have the meanings assigned to them by section 2 or 84 of the Criminal Code. Subsections 117.15(3) and (4) of that Act apply to those words and expressions. 3. Subsection 5(3) of the Act is replaced by the following: Exception (3) Despite subsection (2), in determining whether a non-resident who is 18 years old or older and by or on behalf of whom an C. 27 Firearms and C application is made for a 60-day licence authorizing the non-resident to possess nonrestricted firearms is eligible to hold a licence under subsection (1), a chief firearms officer or, on a reference under section 74, a provincial court judge may but need not have regard to the criteria described in subsection (2). 4. (1) The portion of subsection 7(1) of the French version of the Act before paragraph (b) is replaced by the following: Cours sur la sécurité des armes à feu 7. (1) La délivrance d’un permis à un particulier est subordonnée à l’une des conditions suivantes : a) la réussite du Cours canadien de sécurité dans le maniement des armes à feu, contrôlé par l’examen y afférent, dont est chargé un instructeur désigné par le contrôleur des armes à feu; (2) Paragraph 7(1)(b) of the Act is replaced by the following: (b) passed, before the commencement day, the tests, as administered by an instructor who is designated by a chief firearms officer, that form part of that Course; (3) Paragraphs 7(1)(c) and (d) of the French version of the Act are replaced by the following: c) avant le 1er janvier 1995, la réussite d’un cours agréé — au cours de la période commençant le 1er janvier 1993 et se terminant le 31 décembre 1994 — par le procureur général de la province où il a eu lieu pour l’application de l’article 106 de la loi antérieure; d) avant le 1er janvier 1995, la réussite d’un examen agréé — au cours de la période commençant le 1 er janvier 1993 et se terminant le 31 décembre 1994 — par le procureur général de la province où il a eu lieu pour l’application de l’article 106 de la loi antérieure. (4) Subsection 7(1) of the Act is amended by striking out “or” at the end of paragraph (c), by adding “or” at the end of paragraph (d) and by adding the following after that paragraph: 2013-2014-2015 Armes à feu et (e) on the commencement day, was an individual referred to in paragraph 7(4)(c) as it read immediately before that day and held a licence. 2003, c. 8, s. 11 (5) The portion of subsection 7(2) of the French version of the Act before paragraph (b) is replaced by the following: Cours sur la sécurité des armes à feu à autorisation restreinte (2) La délivrance d’un permis de possession d’une arme à feu prohibée ou d’une arme à feu à autorisation restreinte à un particulier est subordonnée à l’une des conditions suivantes : a) la réussite d’un cours sur la sécurité des armes à feu à autorisation restreinte, agréé par le ministre fédéral et contrôlé par un examen, dont est chargé un instructeur désigné par le contrôleur des armes à feu; (6) Paragraph 7(2)(b) of the Act is replaced by the following: (b) passed, before the commencement day, a restricted firearms safety test, as administered by an instructor who is designated by a chief firearms officer, that is approved by the federal Minister. (7) Subsection 7(2) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after that paragraph: (c) on the commencement day, was an individual referred to in paragraph 7(4)(c) as it read immediately before that day and held a licence authorizing the individual to possess prohibited firearms or restricted firearms. (8) Paragraph 7(4)(c) of the Act is repealed. (9) Paragraph 7(4)(e) of the Act is replaced by the following: (e) is a non-resident who is 18 years old or older and by or on behalf of whom an application is made for a 60-day licence authorizing the non-resident to possess nonrestricted firearms. 2003, c. 8, s. 12 5. Subsection 9(3) of the Act is replaced by the following: C. 27 Employees — firearms (3) Subject to subsection (3.1), a business other than a carrier is eligible to hold a licence that authorizes the possession of firearms only if every employee of the business who, in the course of duties of employment, handles or would handle firearms is the holder of a licence authorizing the holder to acquire non-restricted firearms. 2003, c. 8, s. 16(3) 6. Subsection 19(2) of the Act is replaced by the following: Target practice or competition (1.1) In the case of an authorization to transport issued for a reason referred to in paragraph (1)(a) within the province where the holder of the authorization resides, the specified places must include all shooting clubs and shooting ranges that are approved under section 29 and that are located in that province. Exception for prohibited firearms other than prohibited handguns (2) Despite subsection (1), an individual must not be authorized to transport a prohibited firearm, other than a handgun referred to in subsection 12(6.1), between specified places except for the purposes referred to in paragraph (1)(b). Automatic authorization to transport — licence renewal (2.1) Subject to subsection (2.3), an individual who holds a licence authorizing the individual to possess prohibited firearms or restricted firearms must, if the licence is renewed, be authorized to transport them within the individual’s province of residence Firearms and C (a) to and from all shooting clubs and shooting ranges that are approved under section 29; (b) to and from any place a peace officer, firearms officer or chief firearms officer is located, for verification, registration or disposal in accordance with this Act or Part III of the Criminal Code; (c) to and from a business that holds a licence authorizing it to repair or appraise prohibited firearms or restricted firearms; (d) to and from a gun show; and (e) to a port of exit in order to take them outside Canada, and from a port of entry. 2013-2014-2015 Automatic authorization to transport — transfer Armes à feu et (2.2) Subject to subsection (2.3), if a chief firearms officer has authorized the transfer of a prohibited firearm or a restricted firearm to an individual who holds a licence authorizing the individual to possess prohibited firearms or restricted firearms, the individual must be authorized (a) to transport the firearm within the individual’s province of residence from the place where the individual acquires it to the place where they may possess it under section 17; and (b) to transport their prohibited firearms and restricted firearms within the individual’s province of residence to and from the places referred to in any of paragraphs (2.1)(a) to (e). Exceptions (2.3) An individual must not be authorized under subsection (2.1) or (2.2) to transport the following firearms to or from the places referred to in paragraph (2.1)(a): (a) a prohibited firearm, other than a handgun referred to in subsection 12(6.1); and (b) a restricted firearm or a handgun referred to in subsection 12(6.1) whose transfer was approved, in accordance with subparagraph 28(b)(ii), for the purpose of forming part of a gun collection. 2012, c. 6, s. 11 7. The portion of section 23 of the Act before paragraph (a) is replaced by the following: Authorization to transfer nonrestricted firearms 23. A person may transfer a non-restricted firearm if, at the time of the transfer, 8. The portion of subsection 35(4) of the Act before paragraph (a) is replaced by the following: Non-compliance (4) If a non-restricted firearm is declared at a customs office to a customs officer and C. 27 2012, c. 6, s. 16 9. Paragraph 36(1)(a) of the Act is replaced by the following: Firearms and C (a) the expiry of 60 days after the importation, in the case of a non-restricted firearm; or 10. The Act is amended by adding the following in numerical order: Obligation to provide information 42.2 (1) A business may import a prohibited firearm or a restricted firearm only if the business completes the prescribed form containing the prescribed information and provides it by electronic or other means to the Registrar before the importation and to a customs officer before or at the time of the importation. Information sharing (2) The Registrar and a customs officer may provide each other with any form or information that they receive under subsection (1). 2003, c. 8, s. 36 11. Subsection 54(1) of the Act is replaced by the following: Applications 54. (1) A licence, registration certificate or authorization, other than an authorization referred to in subsection 19(2.1) or (2.2), may be issued only on application made in the prescribed form — which form may be in writing or electronic — or in the prescribed manner. The application must set out the prescribed information and be accompanied by payment of the prescribed fees. 12. (1) Section 58 of the Act is amended by adding the following after subsection (1): Exception — licence or authorization (1.1) However, a chief firearms officer’s power to attach a condition to a licence, an authorization to carry or an authorization to transport is subject to the regulations. (2) Subsection 58(2) of the French version of the Act is replaced by the following: 2013-2014-2015 Mineurs : consultation Armes à feu et (2) Dans le cas d’un particulier âgé de moins de dix-huit ans qui n’est pas admissible au permis prévu au paragraphe 8(2) (chasse de subsistance par les mineurs), le contrôleur des armes à feu consulte le père ou la mère du particulier ou la personne qui en a la garde avant d’assortir le permis d’une condition. 13. (1) Section 61 of the Act is amended by adding the following after subsection (3): Automatic authorization to transport (3.1) An authorization to transport referred to in subsection 19(1.1), (2.1) or (2.2) must take the form of a condition attached to a licence. (2) Subsection 61(4) of the Act is replaced by the following: Businesses (4) A licence that is issued to a business must specify each particular activity that the licence authorizes in relation to firearms, cross-bows, prohibited weapons, restricted weapons, prohibited devices, ammunition or prohibited ammunition. 2003, c. 8, s. 40(1) 14. Subsection 64(1.1) of the Act is replaced by the following: Extension period (1.1) Despite subsection (1), if a licence for firearms is not renewed before it expires, the licence is extended for a period of six months beginning on the day on which it would have expired under that subsection. No use or acquisition (1.2) The holder of a licence that is extended under subsection (1.1) must not, until the renewal of their licence, use their firearms or acquire any firearms or ammunition. Authorizations — no extension (1.3) The extension of a licence under subsection (1.1) does not result in the extension of any authorization to carry or authorization to transport beyond the day on which the licence would have expired under subsection (1). Authorizations — issuance (1.4) During the extension period, the following authorizations must not be issued to the holder of the licence: (a) an authorization to carry; and (b) an authorization to transport, unless it is issued C. 27 Firearms and C (i) for a reason referred to in subparagraph 19(1)(b)(i) or (ii), or (ii) because the holder wishes to transport a firearm for disposal through sale or exportation. 15. Subsection 83(1) of the Act is amended by adding the following after paragraph (d): (d.1) all information provided to the Registrar under section 42.2; 16. Section 117 of the Act is amended by adding the following after paragraph (j): (j.1) respecting the possession and transportation of firearms during the extension period referred to in subsection 64(1.1); 17. Subsection 121(2) of the Act is replaced by the following: Authorizations R.S., c. C-46 (2) A permit that is deemed to be a licence authorizes the holder to possess non-restricted firearms. CRIMINAL CODE 18. Subsection 84(1) of the Criminal Code is amended by adding the following in alphabetical order: “non-restricted firearm” « arme à feu sans restriction » “non-restricted firearm” means (a) a firearm that is neither a prohibited firearm nor a restricted firearm, or (b) a firearm that is prescribed to be a nonrestricted firearm; 2012, c. 6, s. 2(1) 19. (1) The portion of subsection 91(1) of the Act before paragraph (a) is replaced by the following: Unauthorized possession of firearm 91. (1) Subject to subsection (4), every person commits an offence who possesses a prohibited firearm, a restricted firearm or a nonrestricted firearm without being the holder of 1995, c. 39, s. 139 (2) Paragraph 91(4)(a) of the Act is replaced by the following: (a) a person who possesses a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted 2013-2014-2015 Armes à feu et weapon, a prohibited device or any prohibited ammunition while the person is under the direct and immediate supervision of a person who may lawfully possess it, for the purpose of using it in a manner in which the supervising person may lawfully use it; or 1995, c. 39, s. 139(E); 2012, c. 6, s. 2(2)(F) (3) The portion of paragraph 91(4)(b) of the English version of the Act before subparagraph (i) is replaced by the following: (b) a person who comes into possession of a prohibited firearm, a restricted firearm, a nonrestricted firearm, a prohibited weapon, a restricted weapon, a prohibited device or any prohibited ammunition by the operation of law and who, within a reasonable period after acquiring possession of it, 2012, c. 6, s. 3(1) 20. (1) The portion of subsection 92(1) of the Act before paragraph (a) is replaced by the following: Possession of firearm knowing its possession is unauthorized 92. (1) Subject to subsection (4), every person commits an offence who possesses a prohibited firearm, a restricted firearm or a nonrestricted firearm knowing that the person is not the holder of 1995, c. 39, s. 139 (2) Paragraph 92(4)(a) of the Act is replaced by the following: (a) a person who possesses a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device or any prohibited ammunition while the person is under the direct and immediate supervision of a person who may lawfully possess it, for the purpose of using it in a manner in which the supervising person may lawfully use it; or 1995, c. 39, s. 139(E); 2012, c. 6, s. 3(2)(F) (3) The portion of paragraph 92(4)(b) of the English version of the Act before subparagraph (i) is replaced by the following: (b) a person who comes into possession of a prohibited firearm, a restricted firearm, a nonrestricted firearm, a prohibited weapon, a restricted weapon, a prohibited device or any C. 27 Firearms and C prohibited ammunition by the operation of law and who, within a reasonable period after acquiring possession of it, 2008, c. 6, s. 6 21. The portion of subsection 93(1) of the Act before paragraph (a) is replaced by the following: Possession at unauthorized place 93. (1) Subject to subsection (3), every person commits an offence who, being the holder of an authorization or a licence under which the person may possess a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device or prohibited ammunition, possesses them at a place that is 1995, c. 39, s. 139; 2012, c. 6, s. 4(1) 22. (1) The portion of subsection 94(1) of the Act before subparagraph (a)(i) is replaced by the following: Unauthorized possession in motor vehicle 94. (1) Subject to subsections (3) and (4), every person commits an offence who is an occupant of a motor vehicle in which the person knows there is a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device, other than a replica firearm, or any prohibited ammunition, unless (a) in the case of a prohibited firearm, a restricted firearm or a non-restricted firearm, 1995, c. 39, s. 139 (2) Subsections 94(3) and (4) of the English version of the Act are replaced by the following: Exception (3) Subsection (1) does not apply to an occupant of a motor vehicle who, on becoming aware of the presence of the firearm, weapon, device or ammunition in the motor vehicle, attempted to leave the motor vehicle, to the extent that it was feasible to do so, or actually left the motor vehicle. Exception (4) Subsection (1) does not apply to an occupant of a motor vehicle when the occupant or any other occupant of the motor vehicle is a person who came into possession of the firearm, weapon, device or ammunition by the operation of law. 2013-2014-2015 1995, c. 39, s. 139 Armes à feu et 23. (1) The portion of subsection 99(1) of the Act after paragraph (b) is replaced by the following: a prohibited firearm, a restricted firearm, a nonrestricted firearm, a prohibited weapon, a restricted weapon, a prohibited device, any ammunition or any prohibited ammunition knowing that the person is not authorized to do so under the Firearms Act or any other Act of Parliament or any regulations made under any Act of Parliament. 2008, c. 6, s. 10 (2) The portion of subsection 99(2) of the Act before paragraph (a) is replaced by the following: Punishment — firearm (2) Every person who commits an offence under subsection (1) when the object in question is a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited device, any ammunition or any prohibited ammunition is guilty of an indictable offence and liable to imprisonment for a term not exceeding 10 years and to a minimum punishment of imprisonment for a term of 1995, c. 39, s. 139 24. (1) The portion of subsection 100(1) of the Act before paragraph (a) is replaced by the following: Possession for purpose of weapons trafficking 100. (1) Every person commits an offence who possesses a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device, any ammunition or any prohibited ammunition for the purpose of 2008, c. 6, s. 11 (2) The portion of subsection 100(2) of the Act before paragraph (a) is replaced by the following: Punishment — firearm (2) Every person who commits an offence under subsection (1) when the object in question is a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited device, any C. 27 Firearms and C ammunition or any prohibited ammunition is guilty of an indictable offence and liable to imprisonment for a term not exceeding 10 years and to a minimum punishment of imprisonment for a term of 1995, c. 39, s. 139 25. Subsection 101(1) of the Act is replaced by the following: Transfer without authority 101. (1) Every person commits an offence who transfers a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device, any ammunition or any prohibited ammunition to any person otherwise than under the authority of the Firearms Act or any other Act of Parliament or any regulations made under an Act of Parliament. 1995, c. 39, s. 139 26. (1) Paragraph 103(1)(a) of the Act is replaced by the following: (a) a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device or any prohibited ammunition, or 2008, c. 6, s. 12 (2) The portion of subsection 103(2) of the Act before paragraph (a) is replaced by the following: Punishment — firearm (2) Every person who commits an offence under subsection (1) when the object in question is a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited device or any prohibited ammunition is guilty of an indictable offence and liable to imprisonment for a term not exceeding 10 years and to a minimum punishment of imprisonment for a term of 1995, c. 39, s. 139 27. Paragraph 104(1)(a) of the Act is replaced by the following: (a) a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device or any prohibited ammunition, or 1995, c. 39, s. 139 28. Paragraphs 105(1)(a) and (b) of the Act are replaced by the following: 2013-2014-2015 Armes à feu et (a) having lost a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device, any prohibited ammunition, an authorization, a licence or a registration certificate, or having had it stolen from the person’s possession, does not with reasonable despatch report the loss to a peace officer, to a firearms officer or a chief firearms officer; or (b) on finding a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device or any prohibited ammunition that the person has reasonable grounds to believe has been lost or abandoned, does not with reasonable despatch deliver it to a peace officer, a firearms officer or a chief firearms officer or report the finding to a peace officer, a firearms officer or a chief firearms officer. 1995, c. 39, s. 139 29. Subsection 107(1) of the Act is replaced by the following: False statements 107. (1) Every person commits an offence who knowingly makes, before a peace officer, firearms officer or chief firearms officer, a false report or statement concerning the loss, theft or destruction of a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device, any prohibited ammunition, an authorization, a licence or a registration certificate. 30. Subsection 109(1) of the Act is amended by adding the following after paragraph (a): (a.1) an indictable offence in the commission of which violence was used, threatened or attempted against (i) the person’s current or former intimate partner, (ii) a child or parent of the person or of anyone referred to in subparagraph (i), or C. 27 Firearms and C (iii) any person who resides with the person or with anyone referred to in subparagraph (i) or (ii), 1995, c. 39, s. 139 31. (1) Paragraph 110(1)(a) of the Act is replaced by the following: (a) an offence, other than an offence referred to in any of paragraphs 109(1)(a) to (c), in the commission of which violence against a person was used, threatened or attempted, or (2) Section 110 of the Act is amended by adding the following after subsection (2): Exception (2.1) Despite subsection (2), an order made under subsection (1) may be imposed for life or for any shorter duration if, in the commission of the offence, violence was used, threatened or attempted against (a) the person’s current or former intimate partner; (b) a child or parent of the person or of anyone referred to in paragraph (a); or (c) any person who resides with the person or with anyone referred to in paragraph (a) or (b). 32. The Act is amended by adding the following after section 110: Definition of “intimate partner” 110.1 In sections 109 and 110, “intimate partner” includes a spouse, a common-law partner and a dating partner. 2012, c. 6, s. 8 33. Paragraph 117.03(1)(a) of the Act is replaced by the following: (a) a person in possession of a prohibited firearm, a restricted firearm or a nonrestricted firearm who fails, on demand, to produce, for inspection by the peace officer, an authorization or a licence under which the person may lawfully possess the firearm and, in the case of a prohibited firearm or a restricted firearm, a registration certificate for it, or 2013-2014-2015 Armes à feu et 34. Section 117.15 of the Act is amended by adding the following after subsection (2): Non-restricted firearm (3) Despite the definitions “prohibited firearm” and “restricted firearm” in subsection 84(1), a firearm that is prescribed to be a nonrestricted firearm is deemed not to be a prohibited firearm or a restricted firearm. Restricted firearm (4) Despite the definition “prohibited firearm” in subsection 84(1), a firearm that is prescribed to be a restricted firearm is deemed not to be a prohibited firearm. R.S., c. 1 (2nd Supp.) RELATED AMENDMENT TO THE CUSTOMS ACT 35. Subsection 107(5) of the Customs Act is amended by adding the following after paragraph (k): (k.1) an official solely for the purpose of administering or enforcing the Firearms Act; 2012, c. 6 CONSEQUENTIAL AMENDMENT TO THE ENDING THE LONG-GUN REGISTRY ACT 36. Subsection 30(3) of the Ending the Long-gun Registry Act is amended by replacing the paragraph 36(1)(a) that it enacts with the following: (a) the expiry of 60 days after the importation, in the case of a non-restricted firearm; or TRANSITIONAL PROVISION Conversion of possession only licence 37. A licence that is issued under the Firearms Act and that is held by an individual referred to in paragraph 7(4)(c) of that Act, as it read immediately before the C. 27 Firearms and C day on which this section comes into force, authorizes the holder to acquire any firearms that they are authorized to possess under the licence and that are acquired by the holder on or after that day and before the expiration or revocation of the licence. COMING INTO FORCE Order in council 38. (1) Subsections 4(4), (7) and (8) and section 37 come into force on a day to be fixed by order of the Governor in Council. Order in council (2) Subection 2(1), sections 6 and 11 and subsection 13(1) come into force on a day to be fixed by order of the Governor in Council. Order in council (3) Sections 10 and 15 come into force on a day to be fixed by order of the Governor in Council. Order in council (4) Sections 14 and 35 come into force on a day or days to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 33 An Act to amend the Statutory Instruments Act and to make consequential amendments to the Statutory Instruments Regulations ASSENTED TO 18th JUNE, 2015 BILL S-2 SUMMARY This enactment amends the Statutory Instruments Act to provide for the express power to incorporate by reference in regulations. It imposes an obligation on regulation-making authorities to ensure that a document, index, rate or number that is incorporated by reference is accessible. It also provides that a person is not liable to be found guilty of an offence or subjected to an administrative sanction for a contravention relating to a document, index, rate or number that is incorporated by reference unless certain requirements in relation to accessibility are met. Finally, it makes consequential amendments to the Statutory Instruments Regulations. 62-63-64 ELIZABETH II —————— CHAPTER 33 An Act to amend the Statutory Instruments Act and to make consequential amendments to the Statutory Instruments Regulations [Assented to 18th June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title R.S., c. S-22 1. This Act may be cited as the Incorporation by Reference in Regulations Act. STATUTORY INSTRUMENTS ACT 2. The Statutory Instruments Act is amended by adding the following after section 18: INCORPORATION BY REFERENCE Power to incorporate documents by reference 18.1 (1) Subject to subsection (2), the power to make a regulation includes the power to incorporate in it by reference a document — or a part of a document — as it exists on a particular date or as it is amended from time to time. Limitation (2) In the case of a document produced by the regulation-making authority, either alone or jointly with a person or body in the federal public administration, the document or part may be incorporated only if it (a) contains only elements that are incidental to or elaborate on the rules set out in the regulation and is incorporated as it exists on a particular date; C. 33 Statutory In (b) is reproduced or translated from a document, or part of a document, produced by a person or body other than the regulationmaking authority, with any adaptations of form or reference that will facilitate its incorporation in the regulation; or (c) is a regulation. Index, rate or number (3) The power to make a regulation also includes the power to incorporate by reference an index, rate or number — as it exists on a particular date or as it is varied from time to time — established by Statistics Canada, the Bank of Canada or a person or body other than the regulation-making authority. Meaning of “regulationmaking authority” (4) For the purposes of subsections (2) and (3), “regulation-making authority” includes the following: (a) if the regulation-making authority is the Governor in Council or the Treasury Board, (i) the minister who recommends the making of the regulation, (ii) the minister who is accountable to Parliament for the administration of the regulation, and (iii) any person or body — other than Statistics Canada and standards development organizations accredited by the Standards Council of Canada — for which either of those ministers is accountable to Parliament; (b) if the regulation-making authority is a minister, any person or body — other than Statistics Canada and standards development organizations accredited by the Standards Council of Canada — for which that minister is accountable to Parliament; and (c) in any other case, any minister who is accountable to Parliament for the regulationmaking authority. Impact of section 18.1 18.2 The powers conferred by section 18.1 are in addition to any power to incorporate by reference that is conferred by the Act under which a regulation is made and that section does not limit such a power. 2013-2014-2015 Textes régl Accessibility 18.3 (1) The regulation-making authority shall ensure that a document, index, rate or number that is incorporated by reference is accessible. Governor in Council and Treasury Board regulations (2) If the Governor in Council or the Treasury Board is the regulation-making authority, the obligation under subsection (1) rests with the minister who is accountable to Parliament for the administration of the regulation. No registration or publication 18.4 For greater certainty, a document, index, rate or number that is incorporated by reference in a regulation is not required to be transmitted for registration or published in the Canada Gazette by reason only that it is incorporated by reference. Proof of incorporated document, index, rate or number 18.5 (1) In any proceeding in which a document, index, rate or number — that is incorporated by reference in a regulation — is relevant, a certificate appearing to be issued by or on behalf of the regulation-making authority that includes any of the following statements is, in the absence of evidence to the contrary, presumed to be authentic and proof of the matters set out in those statements: (a) a statement that the document attached to the certificate, or the index, rate or number set out in it, is the document, index, rate or number that was incorporated in the regulation on a specified date or during a specified period; or (b) a statement regarding the manner in which the incorporated document, index, rate or number was accessible on that date or during that period. Governor in Council and Treasury Board regulations (2) If the Governor in Council or the Treasury Board is the regulation-making authority, the certificate may be issued by the minister who is accountable to Parliament for the administration of the regulation. No finding of guilt or administrative sanction 18.6 A person is not liable to be found guilty of an offence or subjected to an administrative sanction for any contravention in respect of which a document, index, rate or number — that is incorporated by reference in a regulation — is relevant unless, at the time of the alleged C. 33 Statutory In contravention, it was accessible as required by section 18.3 or it was otherwise accessible to that person. Validity of incorporation 18.7 The validity of an incorporation by reference that conforms with section 18.1 and that was made before the day on which that section comes into force is confirmed. Replacement of “autorité réglementante” with “autorité réglementaire” 3. The French version of the Act is amended by replacing “autorité réglementante” with “autorité réglementaire” in the following provisions: (a) the definition “autorité réglementante” in subsection 2(1); (b) subsections 3(1) and (3); (c) sections 4 and 5; (d) the portion of section 8 after paragraph (b); (e) subsection 9(2); (f) subsection 15(1); and (g) paragraphs 20(e) and (i). C.R.C., c. 1509 CONSEQUENTIAL AMENDMENTS TO THE STATUTORY INSTRUMENTS REGULATIONS Replacement of “autorité réglementante” with “autorité réglementaire” 4. The French version of the Statutory Instruments Regulations is amended by replacing “autorité réglementante” with “autorité réglementaire” in the following provisions: (a) subparagraph 5(a)(ii); (b) subsection 8(2); and (c) the portion of section 18 before paragraph (a). Published under authority of the Senate of Canada

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 16 An Act to amend the Criminal Code (exploitation and trafficking in persons) ASSENTED TO 18th JUNE, 2015 BILL C-452 SUMMARY This enactment amends the Criminal Code in order to provide consecutive sentences for offences related to trafficking in persons and create a presumption regarding the exploitation of one person by another. It also adds the offence of trafficking in persons to the list of offences to which the forfeiture of proceeds of crime apply. 62-63-64 ELIZABETH II —————— CHAPTER 16 An Act to amend the Criminal Code (exploitation and trafficking in persons) [Assented to 18th June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. C-46 CRIMINAL CODE 1. Section 279.01 of the Criminal Code is amended by adding the following after subsection (2): Presumption (3) For the purposes of subsections (1) and 279.011(1), evidence that a person who is not exploited lives with or is habitually in the company of a person who is exploited is, in the absence of evidence to the contrary, proof that the person exercises control, direction or influence over the movements of that person for the purpose of exploiting them or facilitating their exploitation. 2. Subsection 279.04(1) of the French version of the Act is replaced by the following: Exploitation 279.04 (1) Pour l’application des articles 279.01 à 279.03, une personne en exploite une autre si elle l’amène à fournir ― ou à offrir de fournir ― son travail ou ses services, par des agissements dont il est raisonnable de s’attendre, compte tenu du contexte, à ce qu’ils lui fassent croire qu’un refus de sa part mettrait en danger sa sécurité ou celle d’une personne qu’elle connaît. 3. The Act is amended by adding the following after section 279.04: C. 16 2 Sentences to be served consecutively Criminal Code (exploitation 279.05 A sentence imposed on a person for an offence under sections 279.01 to 279.03 shall be served consecutively to any other punishment imposed on the person for an offence arising out of the same event or series of events and to any other sentence to which the person is subject at the time the sentence is imposed on the person for an offence under any of those sections. 4. Subsection 462.37(2.02) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) an offence under any of sections 279.01 to 279.03. COMING INTO FORCE Order in council 5. This Act comes into force on a day to be fixed by order of the Governor in Council. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 17 An Act to amend the Canada Pension Plan and the Old Age Security Act (pension and benefits) ASSENTED TO 18th JUNE, 2015 BILL C-591 SUMMARY This enactment amends the Canada Pension Plan to prohibit the payment of a survivor’s pension, death benefit or orphan’s benefit to an individual who has been convicted of first or second degree murder or manslaughter of the contributor. It also amends the Old Age Security Act to prohibit the payment of a survivor’s allowance to an individual who has been convicted of first or second degree murder or manslaughter of the individual’s spouse or commonlaw partner. 62-63-64 ELIZABETH II —————— CHAPTER 17 An Act to amend the Canada Pension Plan and the Old Age Security Act (pension and benefits) [Assented to 18th June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: R.S., c. C-8 CANADA PENSION PLAN 1. The Canada Pension Plan is amended by adding the following after section 44: Survivor’s pension, death benefit or orphan’s benefit not payable 44.1 (1) Despite section 44, a survivor’s pension, death benefit or orphan’s benefit is not payable to an individual in the following circumstances: (a) in the case of the survivor’s pension, the individual who otherwise would have been entitled to receive the survivor’s pension as a result of the death of the contributor is not so entitled if the Minister is informed and satisfied that the individual has been convicted of first or second degree murder or manslaughter of the contributor; (b) in the case of the death benefit, the individual who otherwise would have been entitled to receive the death benefit under section 71 as a result of the death of the contributor is not so entitled if the Minister is informed and satisfied that the individual has been convicted of first or second degree murder or manslaughter of the contributor; and C. 17 Canada Pension Plan and Old Ag (c) in the case of the orphan’s benefit, the individual who otherwise would have been entitled to receive the orphan’s benefit as a result of the death of the contributor is not so entitled if the Minister is informed and satisfied that the individual (i) has been convicted of first or second degree murder or manslaughter of the contributor, (ii) has received an adult sentence for that murder or manslaughter, and (iii) is 18 years of age or older. Conviction reversed (2) If the Minister is informed and satisfied that an individual’s conviction for first or second degree murder or manslaughter of the contributor has been reversed, the charges have been withdrawn or the proceedings were stayed and not recommenced within the required time period and that all rights of appeal have been exhausted, the individual’s entitlement to the pension or benefit to which they would otherwise have been entitled under this Act shall be reinstated and any amount recovered from the individual shall be repaid. Conviction outside Canada (3) If an individual has been convicted by a court outside Canada in respect of an offence that, if it had been committed in Canada, would have constituted first or second degree murder or manslaughter, the Minister may deem that conviction to be a conviction of first or second degree murder or manslaughter for the purposes of this section. Recovery of pension or benefits (4) An individual who has received a pension or benefit referred to in this section and in respect of whom the Minister is subsequently informed and satisfied that the individual has been convicted of first or second degree murder or manslaughter of the contributor shall be deemed not to have been entitled to receive such pension or benefit, which shall constitute a debt due to Her Majesty under section 66 and the Minister shall recover those amounts, including any amounts paid before the date of the individual’s conviction. 2013-2014-2015 Régime de pensions du Canada et Sécurit Conviction prior to coming into force (5) For greater certainty, this section applies in respect of any first or second degree murder or manslaughter conviction of which the Minister is informed before, on or after the coming into force of this section. Definition of “first or second degree murder” (6) For the purpose of this section, “first or second degree murder” means murder within the meaning of section 231 of the Criminal Code. Definition of “manslaughter” (7) For the purpose of this section, “manslaughter” means manslaughter within the meaning of the Criminal Code. Exception — probation order (8) This section does not apply to an individual who is convicted of manslaughter if the individual is released on the conditions prescribed in a probation order under paragraph 731(1)(a) of the Criminal Code. R.S., c. O-9 OLD AGE SECURITY ACT 2. The Old Age Security Act is amended by adding the following after section 21: Allowance not payable Conviction reversed 21.1 (1) Despite section 21, an allowance under that section is not payable to an individual who otherwise would have been entitled to receive such an allowance as a result of the death of their spouse or common-law partner if the Minister is informed and satisfied that the individual has been convicted of first or second degree murder or manslaughter of that spouse or common-law partner. (2) If the Minister is informed and satisfied that an individual’s conviction for first or second degree murder or manslaughter of their spouse or common-law partner has been reversed, the charges have been withdrawn or the proceedings were stayed and not recommenced within the required time period and that all rights of appeal have been exhausted, the individual’s entitlement to the allowance to which they would otherwise have been entitled C. 17 Canada Pension Plan and Old Ag under section 21 becomes payable in accordance with that section as if subsection (1) had never applied and any amount recovered from the person shall be repaid. Conviction outside Canada (3) If an individual has been convicted by a court outside Canada in respect of an offence that, if it had been committed in Canada, would have constituted first or second degree murder or manslaughter, the Minister may deem that conviction to be a conviction of first or second degree murder or manslaughter for the purposes of this section. Recovery of allowance (4) A person who has received an allowance referred to in this section and in respect of whom the Minister is subsequently informed and satisfied that he or she has been convicted of first or second degree murder or manslaughter of their spouse or common-law partner whose death would otherwise have resulted in the individual having been entitled to that allowance shall be deemed not to have been entitled to receive such an allowance, which shall constitute a debt due to Her Majesty under section 37 and the Minister shall recover those amounts, including any amounts paid before the date of the individual’s conviction. Conviction prior to coming into force (5) For greater certainty, this section applies in respect of any first or second degree murder or manslaughter conviction of which the Minister is informed before, on or after the coming into force of this section. Definition of “first or second degree murder” (6) For the purpose of this section, “first or second degree murder” means murder within the meaning of section 231 of the Criminal Code. Definition of “manslaughter” (7) For the purpose of this section, “manslaughter” means manslaughter within the meaning of the Criminal Code. 2013-2014-2015 Exception — probation order Régime de pensions du Canada et Sécurit (8) This section does not apply to an individual who is convicted of manslaughter if the individual is released on the conditions prescribed in a probation order under paragraph 731(1)(a) of the Criminal Code. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 15 An Act to provide that the Department of Employment and Social Development is the main point of contact with the Government of Canada in respect of the death of a Canadian citizen or resident ASSENTED TO 18th JUNE, 2015 BILL C-247 SUMMARY This enactment requires the Minister of Employment and Social Development to implement measures necessary to establish the Department of Employment and Social Development as the main point of contact with the Government of Canada in respect of matters relating to the death of a Canadian citizen or resident that pertain to the use of that person’s social insurance number. 62-63-64 ELIZABETH II —————— CHAPTER 15 An Act to provide that the Department of Employment and Social Development is the main point of contact with the Government of Canada in respect of the death of a Canadian citizen or resident [Assented to 18th June, 2015] Preamble Whereas the Department of Employment and Social Development offers Canadians a point of access to a wide range of government services and programs either in person, by phone, by Internet or by mail; And whereas it is desirable to improve services to Canadians by providing those Canadians who have recently lost a loved one with a point of contact for the Government of Canada in respect of matters relating to the death of that person that pertain to the use of that person’s social insurance number; Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Main Point of Contact with the Government of Canada in case of Death Act. MANDATE Main point of contact 2. (1) The Minister of Employment and Social Development must implement measures necessary to establish the Department of Employment and Social Development as the main point of contact with the Government of C. 15 Main Point of Contact with the Gove Canada in respect of matters relating to the death of a Canadian citizen or resident that pertain to the use of that person’s social insurance number, so that no person is required to communicate directly with all persons to whom information about that deceased citizen or resident may be made available under subsection 28.2(5) or subsection 35(1) of the Department of Employment and Social Development Act. Information about deceased citizen or resident — Commission (2) On receiving notification of the death of a Canadian citizen or resident, the Canada Employment Insurance Commission must, if it may make information relating to that deceased citizen or resident available to any persons under subsection 28.2(5) of the Department of Employment and Social Development Act, do so, subject to the conditions that would apply if the Commission were to make that information available under that subsection. Information about deceased citizen or resident — Minister (3) On receiving notification of the death of a Canadian citizen or resident, the Minister of Employment and Social Development must, if the Minister may make information relating to the deceased citizen or resident that pertains to the use of their social insurance number available to a minister or public officer of a prescribed federal institution, under subsection 35(1) of the Department of Employment and Social Development Act, do so, subject to the conditions referred to in that subsection. Deeming provision (4) For the purpose of subsections 28.2(6) or 35(2) of the Department of Employment and Social Development Act, the information made available to any person under subsection (2) or (3), is deemed to have been obtained, respectively, under subsection 28.2(5) or 35(1) of that Act. REGULATIONS Regulations 3. The Governor in Council may make regulations for carrying out the purposes and provisions of this Act. 2013-2014-2015 Point de service principal du gouver ANNUAL REPORT Annual report 4. (1) The Minister of Employment and Social Development must, after the end of every fiscal year, report on the implementation of the measures referred to in section 2 during that fiscal year. Tabling in Parliament (2) The Minister must cause the information relating to the implementation of the measures to be laid before each House of Parliament during the fiscal year after the fiscal year to which the information relates. Published under authority of the Speaker of the House of Commons

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 29 An Act to amend the Immigration and Refugee Protection Act, the Civil Marriage Act and the Criminal Code and to make consequential amendments to other Acts ASSENTED TO 18th JUNE, 2015 BILL S-7 SUMMARY Part 1 amends the Immigration and Refugee Protection Act to specify that a permanent resident or foreign national is inadmissible on grounds of practising polygamy in Canada. Part 2 amends the Civil Marriage Act to provide for the legal requirements for a free and enlightened consent to marriage and for any previous marriage to be dissolved or declared null before a new marriage is contracted. Those requirements are currently provided for in the Federal Law—Civil Law Harmonization Act, No. 1 only in respect of Quebec and under the common law in the other provinces. It also amends the Civil Marriage Act to provide for the requirement of a minimum age of 16 years for marriage. This requirement is currently provided for in the Federal Law—Civil Law Harmonization Act, No. 1 only in respect of Quebec. Part 3 amends the Criminal Code to (a) clarify that it is an offence for an officiant to knowingly solemnize a marriage in contravention of federal law; (b) provide that it is an offence to celebrate, aid or participate in a marriage rite or ceremony knowing that one of the persons being married is doing so against their will or is under the age of 16 years; (c) provide that it is an offence to remove a child from Canada with the intention that an act be committed outside Canada that, if it were committed in Canada, would constitute the offence of celebrating, aiding or participating in a marriage rite or ceremony knowing that the child is doing so against their will or is under the age of 16 years; (d) provide that a judge may order a person to enter into a recognizance with conditions to keep the peace and be of good behaviour for the purpose of preventing the person from committing an offence relating to the marriage of a person against their will or the marriage of a person under the age of 16 years or relating to the removal of a child from Canada with the intention of committing an act that, if it were committed in Canada, would be such an offence; and (e) provide that the defence of provocation is restricted to circumstances in which the victim engaged in conduct that would constitute an indictable offence under the Criminal Code that is punishable by five years or more in prison. Finally, the enactment also makes consequential amendments to other Acts. 62-63-64 ELIZABETH II —————— CHAPTER 29 An Act to amend the Immigration and Refugee Protection Act, the Civil Marriage Act and the Criminal Code and to make consequential amendments to other Acts [Assented to 18th June, 2015] Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: SHORT TITLE Short title 1. This Act may be cited as the Zero Tolerance for Barbaric Cultural Practices Act. PART 1 2001, c. 27 IMMIGRATION AND REFUGEE PROTECTION ACT AMENDMENT TO THE ACT 2. The Immigration and Refugee Protection Act is amended by adding the following after section 41: Polygamy 41.1 (1) A permanent resident or a foreign national is inadmissible on grounds of practising polygamy if they are or will be practising polygamy with a person who is or will be physically present in Canada at the same time as the permanent resident or foreign national. Interpretation (2) For the purposes of subsection (1), polygamy shall be interpreted in a manner consistent with paragraph 293(1)(a) of the Criminal Code. COMING INTO FORCE Order in council 3. This Part comes into force on a day to be fixed by order of the Governor in Council. C. 29 Immigration and Refugee Protection PART 2 2005, c. 33 CIVIL MARRIAGE ACT 4. The Civil Marriage Act is amended by adding the following after section 2: Consent required 2.1 Marriage requires the free and enlightened consent of two persons to be the spouse of each other. Minimum age 2.2 No person who is under the age of 16 years may contract marriage. Previous marriage 2.3 No person may contract a new marriage until every previous marriage has been dissolved by death or by divorce or declared null by a court order. 2013, c. 30, s. 3 5. Subsection 5(3) of the English version of the Act is replaced by the following: Order dissolving marriage (3) Any court order, made in Canada or elsewhere before the coming into force of this subsection, that declares the marriage to be null or that grants a divorce to the spouses dissolves the marriage, for the purposes of Canadian law, as of the day on which the order takes effect. PART 3 R.S., c. C-46 CRIMINAL CODE AMENDMENTS TO THE ACT 2008, c. 6, s. 13(1) 6. (1) Subsection 150.1(2.1) of the Criminal Code is replaced by the following: Exception — complainant aged 14 or 15 (2.1) If an accused is charged with an offence under section 151 or 152, subsection 173(2) or section 271 in respect of a complainant who is 14 years of age or more but under the age of 16 years, it is a defence that the complainant consented to the activity that forms the subjectmatter of the charge if the accused (a) is less than five years older than the complainant; and (b) is not in a position of trust or authority towards the complainant, is not a person with whom the complainant is in a relationship of dependency and is not in a relationship with the complainant that is exploitative of the complainant. 2013-2014-2015 Immigration et protection des réfug (2) Section 150.1 of the Act is amended by adding the following after subsection (2.2): Exception for transitional purposes (2.3) If, immediately before the day on which this subsection comes into force, the accused referred to in subsection (2.1) is married to the complainant, it is a defence that the complainant consented to the activity that forms the subject-matter of the charge. 7. (1) Subsection 232(2) of the Act is replaced by the following: What is provocation (2) Conduct of the victim that would constitute an indictable offence under this Act that is punishable by five or more years of imprisonment and that is of such a nature as to be sufficient to deprive an ordinary person of the power of self-control is provocation for the purposes of this section, if the accused acted on it on the sudden and before there was time for their passion to cool. (2) Paragraph 232(3)(a) of the Act is replaced by the following: (a) whether the conduct of the victim amounted to provocation under subsection (2), and 8. Subsection 273.3(1) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c): (d) under the age of 18 years, with the intention that an act be committed outside Canada that, if it were committed in Canada, would be an offence against section 293.1 in respect of that person or under the age of 16 years, with the intention that an act be committed outside Canada that, if it were committed in Canada, would be an offence against section 293.2 in respect of that person. 9. The Act is amended by adding the following after section 293: C. 29 Forced marriage 293.1 Everyone who celebrates, aids or participates in a marriage rite or ceremony knowing that one of the persons being married is marrying against their will is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years. Marriage under age of 16 years 293.2 Everyone who celebrates, aids or participates in a marriage rite or ceremony knowing that one of the persons being married is under the age of 16 years is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years. Immigration and Refugee Protection 10. Section 295 of the Act is replaced by the following: Marriage contrary to law 295. Everyone who, being lawfully authorized to solemnize marriage, knowingly solemnizes a marriage in contravention of federal law or the laws of the province in which the marriage is solemnized is guilty of an indictable offence and liable to imprisonment for a term not exceeding two years. 11. The Act is amended by adding the following after section 810.01: Fear of forced marriage or marriage under age of 16 years 810.02 (1) A person who fears on reasonable grounds that another person will commit an offence under paragraph 273.3(1)(d) or section 293.1 or 293.2 may lay an information before a provincial court judge. Appearances (2) The judge who receives the information may cause the parties to appear before a provincial court judge. Adjudication (3) If the provincial court judge before whom the parties appear is satisfied by the evidence adduced that the informant has reasonable grounds for the fear, the judge may order that the defendant enter into a recognizance to keep the peace and be of good behaviour for a period of not more than 12 months. Duration extended (4) However, if the provincial court judge is also satisfied that the defendant was convicted previously of an offence referred to in subsection (1), the judge may order that the defendant enter into the recognizance for a period of not more than two years. 2013-2014-2015 Immigration et protection des réfug Refusal to enter into recognizance (5) The provincial court judge may commit the defendant to prison for a term not exceeding 12 months if the defendant fails or refuses to enter into the recognizance. Conditions in recognizance (6) The provincial court judge may add any reasonable conditions to the recognizance that the judge considers desirable to secure the good conduct of the defendant, including conditions that (a) prohibit the defendant from making agreements or arrangements for the marriage, whether in or outside Canada, of the person in respect of whom it is feared that the offence will be committed; (b) prohibit the defendant from taking steps to cause the person in respect of whom it is feared that the offence will be committed to leave the jurisdiction of the court; (c) require the defendant to deposit, in the specified manner, any passport or any other travel document that is in their possession or control, whether or not such passport or document is in their name or in the name of any other specified person; (d) prohibit the defendant from communicating, directly or indirectly, with any specified person, or refrain from going to any specified place, except in accordance with any specified conditions that the judge considers necessary; (e) require the defendant to participate in a treatment program, including a family violence counselling program; (f) require the defendant to remain within a specified geographic area unless written permission to leave that area is obtained from the provincial court judge; and (g) require the defendant to return to and remain at their place of residence at specified times. Conditions — firearms (7) The provincial court judge shall consider whether it is desirable, in the interests of the defendant’s safety or that of any other person, to prohibit the defendant from possessing any firearm, cross-bow, prohibited weapon, restricted weapon, prohibited device, ammunition, C. 29 Immigration and Refugee Protection prohibited ammunition or explosive substance, or all of those things. If the judge decides that it is desirable to do so, the judge shall add that condition to the recognizance and specify the period during which the condition applies. Surrender, etc. (8) If the provincial court judge adds a condition described in subsection (7) to a recognizance, the judge shall specify in the recognizance how the things referred to in that subsection that are in the defendant’s possession are to be surrendered, disposed of, detained, stored or dealt with and how the authorizations, licences and registration certificates that are held by the defendant are to be surrendered. Variance of conditions (9) A provincial court judge may, on application of the informant or the defendant, vary the conditions fixed in the recognizance. 2001, c. 41, s. 23 12. The portion of section 811 of the Act before paragraph (a) is replaced by the following: Breach of recognizance 811. A person bound by a recognizance under section 83.3, 810, 810.01, 810.02, 810.1 or 810.2 who commits a breach of the recognizance is guilty of CONSEQUENTIAL AMENDMENTS R.S., c. P-20 Prisons and Reformatories Act 1997, c. 17, s. 39(2) 13. The portion of the definition “prisoner” in subsection 2(1) of the Prisons and Reformatories Act after paragraph (b) is replaced by the following: who is confined in a prison pursuant to a sentence for an offence under a provision of an Act of Parliament or any of its regulations, or pursuant to a committal for failure or refusal to enter into a recognizance under section 810, 810.02, 810.1 or 810.2 of the Criminal Code; 2002, c. 1 Youth Criminal Justice Act 14. Subsection 14(2) of the Youth Criminal Justice Act is replaced by the following: 2013-2014-2015 Orders Immigration et protection des réfug (2) A youth justice court has jurisdiction to make orders against a young person under sections 810 (recognizance — fear of injury or damage), 810.01 (recognizance — fear of criminal organization offence), 810.02 (recognizance — fear of forced marriage or marriage under age of 16 years) and 810.2 (recognizance — fear of serious personal injury offence) of the Criminal Code. If the young person fails or refuses to enter into a recognizance referred to in any of those sections, the court may impose any one of the sanctions set out in subsection 42(2) (youth sentence) except that, in the case of an order under paragraph 42(2)(n) (custody and supervision order), it shall not exceed 30 days. 15. Paragraph 142(1)(a) of the Act is replaced by the following: (a) in respect of an order under section 810 (recognizance — fear of injury or damage), 810.01 (recognizance — fear of criminal organization offence), 810.02 (recognizance — fear of forced marriage or marriage under age of 16 years) or 810.2 (recognizance — fear of serious personal injury offence) of that Act or an offence under section 811 (breach of recognizance) of that Act; COMING INTO FORCE Order in council 16. This Part comes into force on a day to be fixed by order of the Governor in Council. Published under authority of the Senate of Canada

Second Session, Forty-first Parliament, 62-63-64 Elizabeth II, 2013-2014-2015 STATUTES OF CANADA 2015 CHAPTER 28 An Act respecting the Marine Mammal Regulations (seal fishery observation licence) ASSENTED TO 18th JUNE, 2015 BILL C-555 SUMMARY This enactment requires the Governor in Council to amend the Marine Mammal Regulations to increase the distance that a person must maintain from another person who is fishing for seals, except under the authority of a seal fishery observation licence. 62-63-64 ELIZABETH II —————— CHAPTER 28 An Act respecting the Marine Mammal Regulations (seal fishery observation licence) [Assented to 18th June, 2015] SOR/93-56 Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. Within 60 days after this Act comes into force, the Governor in Council is to make the following amendments to the Marine Mammal Regulations: (a) paragraph 32(2)(d) is replaced by the following: (d) whether the applicant has a stated aim of disrupting the seal fishery or has been convicted, in the five years preceding the application for the licence, of tagging, marking or moving a live seal, of contravening subsection 33(1) or of violating a condition of a seal fishery observation licence; and (b) subsection 33(1) is replaced by the following: 33. (1) Subject to subsection (2), no person shall, except under the authority of a seal fishery observation licence issued by the Minister, approach within one nautical mile of a person who is fishing for seals. (c) paragraph 33(2)(e) is replaced by the following: C. 28 Marine Mammal Regulations (s (e) to a person who resides on land within one nautical mile of a person who is fishing for seals. Published under authority of the Speaker of the House of Commons